{"id":107920,"date":"2026-06-30T14:44:23","date_gmt":"2026-06-30T06:44:23","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=107920"},"modified":"2026-06-30T15:33:44","modified_gmt":"2026-06-30T07:33:44","slug":"%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/","title":{"rendered":"\ud64d\ucf69 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc694\uac74\uacfc \uc808\uc138 \uc804\ub7b5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"107920\" class=\"elementor elementor-107920\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d66ac7f e-flex e-con-boxed e-con e-parent\" data-id=\"3d66ac7f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4e590e elementor-widget elementor-widget-heading\" data-id=\"d4e590e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4 \ud5c8\ube0c \ud64d\ucf69\uc758 \uc870\uc138 \uacbd\uc7c1\ub825\uacfc \ubc95\uc778\uc138 \uc778\ud504\ub77c <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baaebac elementor-widget elementor-widget-text-editor\" data-id=\"baaebac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc740 \uc138\uacc4\uc5d0\uc11c \uac00\uc7a5 \uae30\uc5c5 \uce5c\ud654\uc801\uc778 \uc870\uc138 \ud658\uacbd\uc744 \uac16\ucd98 \uad6d\uc81c \uae08\uc735 \ubc0f \ubb34\uc5ed\uc758 \uc911\uc2ec\uc9c0\uc785\ub2c8\ub2e4. \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\uac00 \uae00\ub85c \ubc8c \uc2dc\uc7a5 \uc9c4\ucd9c, \uc774\ucee4\uba38\uc2a4 \uc815\uc0b0, \ud06c\ub85c\uc2a4\ubcf4\ub354 \ubb34\uc5ed \ub610\ub294 \ud574\uc678 \uc9c0\uc0ac \uc124\ub9bd\uc744 \ubaa9\uc801\uc73c\ub85c \ud64d\ucf69 \ubc95\uc778\uc744 \uace0\ub824\ud560 \ub54c \uac00\uc7a5 \uba3c\uc800 \uc8fc\ubaa9\ud558\ub294 \ud575\uc2ec \uc694\uc778\uc740 \ub2e8\uc5f0 \ud30c\uaca9\uc801\uc778 \ubc95\uc778\uc138 \ud61c\ud0dd\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58119ef elementor-widget elementor-widget-text-editor\" data-id=\"58119ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n.hk-zero{--navy:#172751;--orange:#f04e23;box-sizing:border-box;max-width:760px;margin:26px auto;font-family:\"Malgun Gothic\",\"\ub9d1\uc740 \uace0\ub515\",\"Apple SD Gothic Neo\",\"Noto Sans KR\",system-ui,sans-serif;color:#222b3d}\n.hk-zero *,.hk-zero *::before,.hk-zero *::after{box-sizing:border-box}\n.hk-zero .grid{display:flex;flex-wrap:wrap;gap:12px}\n.hk-zero .card{flex:1 1 calc(50% - 6px);min-width:200px;background:#fff;border-radius:14px;padding:18px;text-align:center;box-shadow:0 5px 18px rgba(23,39,81,.08)}\n.hk-zero .v{font-size:26px;font-weight:800;color:var(--orange);line-height:1}\n.hk-zero .t{font-size:13px;color:var(--navy);font-weight:800;margin-top:6px}\n.hk-zero .d{font-size:12px;color:#5f6878;margin-top:2px}\n<\/style>\n<div class=\"hk-zero\">\n  <div class=\"grid\">\n    <div class=\"card\"><div class=\"v\">0%<\/div><div class=\"t\">VAT \/ GST<\/div><div class=\"d\">\ubd80\uac00\uac00\uce58\uc138\u00b7\uc0c1\ud488\uc11c\ube44\uc2a4\uc138 \uc5c6\uc74c<\/div><\/div>\n    <div class=\"card\"><div class=\"v\">0%<\/div><div class=\"t\">\uc6d0\ucc9c\uc9d5\uc218\uc138<\/div><div class=\"d\">Withholding Tax \uc5c6\uc74c<\/div><\/div>\n    <div class=\"card\"><div class=\"v\">0%<\/div><div class=\"t\">\ubc30\ub2f9\uc18c\ub4dd\uc138<\/div><div class=\"d\">\uc8fc\uc8fc \ubc30\ub2f9 \ube44\uacfc\uc138<\/div><\/div>\n    <div class=\"card\"><div class=\"v\">0%<\/div><div class=\"t\">\uc790\ubcf8\uc774\ub4dd\uc138<\/div><div class=\"d\">\uc790\uc0b0 \ub9e4\uac01 \ucc28\uc775 \ube44\uacfc\uc138<\/div><\/div>\n  <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5976a61 elementor-widget elementor-widget-text-editor\" data-id=\"5976a61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc740 \uc6d0\ucc9c \uc9d5\uc218\uc138\uac00 \uc5c6\uace0, \ubd80\uac00\uac00\uce58\uc138(VAT)\ub098 \uc0c1\ud488\uc11c \ube44\uc2a4\uc138(GST)\uac00 \uc874\uc7ac\ud558\uc9c0 \uc54a\ub294 0% \ube44\uacfc\uc138 \ud658\uacbd\uc744 \uc720\uc9c0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub098\uc544\uac00 \uc8fc\uc8fc\uc5d0\uac8c \ubc30\ub2f9\ub418\ub294 \uc18c\ub4dd\uc5d0 \ub300\ud55c \ubc30 \ub2f9\uc18c\ub4dd\uc138\ub098 \uc790\uc0b0 \ub9e4\uac01\uc5d0 \ub530\ub978 \uc790\ubcf8\uc774\ub4dd\uc138(Capital Gains Tax) \uc5ed\uc2dc \uc804\uba74 \ube44\uacfc\uc138\ub418\uc5b4, \uae30\uc5c5\uc758 \ub204\uc801 \uc774\uc724\uc744 \uc7ac\ud22c\uc790 \ud558\uae30\uc5d0 \uac00\uc7a5 \uc644\ubcbd\ud55c \uae08\uc735 \uad6c\uc870\ub97c \uc9c0\ub2c8\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc758 \ud604\ud589 \uc138\ubc95 \uc9c0\uce68\uc5d0 \ub530\ub77c, \ud64d\ucf69 \uc815\ubd80\ub294 \uae30\uc5c5\ub4e4\uc758 \uc870\uc138 \ubd80\ub2f4\uc744 \ud68d\ub2e8\uc704\ub85c \uacbd\uac10\ud558\uace0 \uc911\uc18c\uae30\uc5c5 \ubc0f \uc2a4\ud0c0\ud2b8\uc5c5\uc758 \uc790\uc0dd\ub825\uc744 \ub192\uc774\uae30 \uc704\ud574 &#8216;2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc81c\ub3c4(Two-Tiered Profits Tax Rates Regime)&#8217; \uad6c\uc870\ub97c \ud655\uace0\ud558\uac8c \uc2dc\ud589\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ucd5c\uadfc \uc138\ubb34 \ub2f9\uad6d\uc758 \ubcf4\uc644 \uc9c0\uce68 \ubc0f \uaddc\uc81c\uae30\uad00\uc758 \uc2e0\uace0 \uac00\uc774\ub4dc\uc5d0 \ub530\ub974\uba74, \uc774 \uc81c\ub3c4\ub294 \ub2e8\uc21c\ud788 \ub0ae\uc740 \uc138\uc728\uc744 \uc81c\uacf5\ud558\ub294 \uac83\uc5d0 \uadf8\uce58\uc9c0 \uc54a\uace0 \uc790\uae08\uc138\ud0c1\ubc29\uc9c0(AML)\uc640 \uae00\ub85c\ubc8c \uc138\ubb34 \ud22c\uba85\uc131 \uae30\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \uc815\uad50\ud55c \uc5f0\uacc4 \ubc95\uc778 \uac80\uc99d \uc808\ucc28\ub97c \uc218\ubc18\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69 \ubc95\uc778 \uc124\ub9bd\uc744 \uc900\ube44\ud558\ub294 \ud55c\uad6d\uc778 \uacbd\uc601\uc790\ub294 \uc774 \uc81c\ub3c4\uc758 \uc218\ud61c \uc870\uac74\uacfc \ubc30\uc81c \uc694\uac74\uc744 \uc0ac\uc804\uc5d0 \uba85\ud655\ud788 \uc778\uc9c0\ud558\uace0 \uac70\ubc84\ub10c\uc2a4\ub97c \uc124\uacc4\ud574\uc57c\ub9cc \ud569\ubc95\uc801\uc778 \uc808\uc138 \ud6a8\uacfc\ub97c \uc628\uc804\ud788 \ub204\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aa18fc elementor-widget elementor-widget-spacer\" data-id=\"9aa18fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cfa3cb elementor-widget elementor-widget-button\" data-id=\"9cfa3cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc9c4\ucd9c \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bdf262 elementor-widget elementor-widget-spacer\" data-id=\"9bdf262\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e2e942 elementor-widget elementor-widget-heading\" data-id=\"5e2e942\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \ubc95\uc778\uc138 2\ub2e8\uacc4 \uc774\uc911\uc138\uc728 \uad6c\uc870 \ubc0f \uc138\uc561 \uc2dc\ubbac\ub808\uc774\uc158 \uc9c0\ud45c <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da3db52 elementor-widget elementor-widget-text-editor\" data-id=\"da3db52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \ubc95\uc778\uc758 \uacfc\uc138 \ub300\uc0c1 \uc21c\uc774\uc775 \uaddc\ubaa8\uc5d0 \ub530\ub77c \ucc28\ub4f1 \uc801\uc6a9\ub418\ub294 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728\uc758 \uad6c\uc870\uc640 \uc2e4\uc81c \uae30\uc5c5\uc774 \uccb4\uac10\ud558\ub294 \uc808\uc138 \uc9c0 \ud45c\ub97c \uc9c1\uad00\uc801\uc73c\ub85c \ub3c4\uc2dd\ud654\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e623c80 elementor-widget elementor-widget-heading\" data-id=\"e623c80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \ubc95\uc778\uc138 2\ub2e8\uacc4 \uc774\uc911\uc138\uc728 \uad6c\uc870 \ubc0f \uacbd\uc601 \uc804\ub7b5\uc801 \uc2dc\uc0ac\uc810 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6a22b3 elementor-widget elementor-widget-text-editor\" data-id=\"d6a22b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n.hk-rate{--navy:#172751;--orange:#f04e23;box-sizing:border-box;max-width:760px;margin:26px auto;font-family:\"Malgun Gothic\",\"\ub9d1\uc740 \uace0\ub515\",\"Apple SD Gothic Neo\",\"Noto Sans KR\",system-ui,sans-serif;color:#222b3d}\n.hk-rate *,.hk-rate *::before,.hk-rate *::after{box-sizing:border-box}\n.hk-rate .wrap{border-radius:14px;overflow:hidden;box-shadow:0 6px 20px rgba(23,39,81,.1)}\n.hk-rate table{width:100%;border-collapse:collapse;background:#fff}\n.hk-rate thead th{background:#172751;color:#fff;font-size:13px;font-weight:800;text-align:left;padding:13px 15px}\n.hk-rate tbody td{padding:14px 15px;font-size:13px;color:#333;line-height:1.55;border-top:1px solid #eef1f6;vertical-align:top}\n.hk-rate tbody tr:nth-child(even) td{background:#f6f8fb}\n.hk-rate .seg{font-weight:800;color:#172751}\n.hk-rate .seg small{display:block;font-weight:600;font-size:11.5px;color:#7a8194;margin-top:2px}\n.hk-rate .rate{font-size:20px;font-weight:800;color:#f04e23;white-space:nowrap}\n.hk-rate .rate small{display:block;font-size:11px;font-weight:700;color:#7a8194;margin-top:2px}\n.hk-rate ul{margin:0;padding-left:16px}\n.hk-rate li{margin-bottom:5px}\n.hk-rate li:last-child{margin-bottom:0}\n.hk-rate b{color:#172751}\n@media(max-width:560px){\n  .hk-rate thead{display:none}\n  .hk-rate table,.hk-rate tbody,.hk-rate tr,.hk-rate td{display:block;width:100%}\n  .hk-rate tbody tr{border-top:1px solid #eef1f6;padding:8px 0}\n  .hk-rate tbody tr:first-child{border-top:0}\n  .hk-rate tbody td{border-top:0;padding:5px 15px}\n  .hk-rate tbody tr:nth-child(even) td{background:transparent}\n  .hk-rate .rate{font-size:22px}\n}\n<\/style>\n<div class=\"hk-rate\">\n  <div class=\"wrap\">\n    <table>\n      <thead>\n        <tr><th>\uacfc\uc138 \ub300\uc0c1 \uc21c\uc774\uc775 \uad6c\uac04<\/th><th>\uc801\uc6a9 \ubc95\uc778\uc138\uc728<\/th><th>\uc5f0\uac04 \uc138\uc561 \ud6a8\uacfc \ubc0f \uc804\ub7b5\uc801 \uc2dc\uc0ac\uc810<\/th><\/tr>\n      <\/thead>\n      <tbody>\n        <tr>\n          <td class=\"seg\">\ucd5c\ucd08 HKD 200\ub9cc \uc774\ud558<small>\uc57d 3\uc5b5 8\ucc9c\ub9cc \uc6d0 \uc0c1\ub2f9<\/small><\/td>\n          <td class=\"rate\">8.25%<small>\ud45c\uc900\uc138\uc728 50% \uac10\uba74<\/small><\/td>\n          <td>\n            <ul>\n              <li>\uc911\uc18c\uaddc\ubaa8 \uc774\ucee4\uba38\uc2a4 \uc140\ub7ec \ubc0f \ucd08\uae30 \uc2a4\ud0c0\ud2b8\uc5c5\uc758 \uc138\ubd80\ub2f4\uc744 \ud30c\uaca9\uc801\uc73c\ub85c \uc808\uac10<\/li>\n              <li>\ucd5c\ucd08 \uad6c\uac04\uc5d0\uc11c \ucd5c\uace0 <b>HKD 165,000(\uc57d 3,200\ub9cc \uc6d0)<\/b>\uc758 \uc21c\uc218 \uc138\uc561 \uacf5\uc81c \ud6a8\uacfc<\/li>\n            <\/ul>\n          <\/td>\n        <\/tr>\n        <tr>\n          <td class=\"seg\">HKD 200\ub9cc \ucd08\uacfc \uad6c\uac04<small>\uc804\uccb4 \uc21c\uc774\uc775 \uc911 \ucd08\uacfc\ubd84<\/small><\/td>\n          <td class=\"rate\">16.5%<small>\ud64d\ucf69 \ud45c\uc900 \uc138\uc728<\/small><\/td>\n          <td>\n            <ul>\n              <li>\ucd08\uacfc \uc774\uc775\uc5d0\ub9cc 16.5% \uc801\uc6a9 \u2192 \uc2e4\ud6a8\uc138\uc728\uc740 \uc5ec\uc804\ud788 \uc138\uacc4 \ucd5c\uc800 \uc218\uc900 \uc720\uc9c0<\/li>\n              <li>\uae00\ub85c\ubc8c \uc790\ubcf8 \uc870\ub2ec \ubc0f \ud06c\ub85c\uc2a4\ubcf4\ub354 \ub300\ud615 \ubb34\uc5ed \ubc95\uc778\uc758 \uc790\uc0b0 \ubc29\uc5b4\uc5d0 \uc720\ub9ac<\/li>\n            <\/ul>\n          <\/td>\n        <\/tr>\n        <tr>\n          <td class=\"seg\">\ube44\ubc95\uc778 \ud615\ud0dc<small>\ud30c\ud2b8\ub108\uc2ed \/ \uac1c\uc778\ud68c\uc0ac<\/small><\/td>\n          <td class=\"rate\">7.5% \/ 15.0%<small>1\ub2e8\uacc4 \/ 2\ub2e8\uacc4<\/small><\/td>\n          <td>\n            <ul>\n              <li>\ubc95\uc778\uaca9\uc774 \uc5c6\ub294 \uc0ac\uc5c5\uccb4\uc5d0\ub3c4 \ucc28\ub4f1 \uac10\uba74 \uc138\uc728 \uc801\uc6a9<\/li>\n              <li>\ub300\uc678 \uacf5\uc2e0\ub825\u00b7\uae08\uc735 \uacc4\uc88c \uac1c\uc124 \ud3b8\uc758\ub97c \uc704\ud574 <b>\uc720\ud55c\ud68c\uc0ac(Company Limited)<\/b> \uc124\ub9bd \uad8c\uc7a5<\/li>\n            <\/ul>\n          <\/td>\n        <\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61f80dc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"61f80dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18b158f elementor-widget elementor-widget-heading\" data-id=\"18b158f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc81c\ub3c4\uc758 \uc801\ubc95\ud55c \uc801\uc6a9 \uc870\uac74\uacfc \ub9ac\uc2a4\ud06c \uad00\ub9ac <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ced3caf elementor-widget elementor-widget-text-editor\" data-id=\"ced3caf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc774 \uaddc\uc815\ud55c \uc138\ubc95 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \uc9c0\uce68\uc5d0 \ub530\ub77c, 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \ud61c\ud0dd\uc744 \uc628\uc804\ud788 \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \uc5c4\uaca9\ud55c \uac70\ubc84\ub10c\uc2a4 \uae30\uc900\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4. \uac00\uc7a5 \ub300\ud45c\uc801\uc778 \ub9ac\uc2a4\ud06c \uad00\ub9ac \ud56d\ubaa9\uc740 &#8216;\uc5f0\uacc4 \ubc95\uc778(Connected Entities)&#8217; \uaddc\uc815\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dec72aa elementor-widget elementor-widget-text-editor\" data-id=\"dec72aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n.hk-tier{--navy:#172751;--orange:#f04e23;box-sizing:border-box;max-width:760px;margin:26px auto;font-family:\"Malgun Gothic\",\"\ub9d1\uc740 \uace0\ub515\",\"Apple SD Gothic Neo\",\"Noto Sans KR\",system-ui,sans-serif;color:#222b3d}\n.hk-tier *,.hk-tier *::before,.hk-tier *::after{box-sizing:border-box}\n.hk-tier .row{display:flex;flex-wrap:wrap;gap:12px;margin-bottom:12px}\n.hk-tier .card{flex:1 1 230px;border-radius:16px;padding:18px 20px}\n.hk-tier .c1{background:linear-gradient(120deg,#f04e23,#f4744f);box-shadow:0 6px 20px rgba(240,78,35,.2)}\n.hk-tier .c2{background:linear-gradient(120deg,#172751,#243a6b);box-shadow:0 6px 20px rgba(23,39,81,.2)}\n.hk-tier .lab{font-size:12px;font-weight:700}\n.hk-tier .c1 .lab{color:#ffe0d7}.hk-tier .c2 .lab{color:#c7d0e4}\n.hk-tier .pct{font-size:38px;font-weight:800;color:#fff;line-height:1.05;margin:4px 0}\n.hk-tier .pill{font-size:12px;color:#fff;display:inline-block;padding:3px 10px;border-radius:999px}\n.hk-tier .c1 .pill{background:rgba(255,255,255,.18)}.hk-tier .c2 .pill{background:rgba(255,255,255,.16)}\n.hk-tier .note{background:#fff;border-radius:12px;padding:14px 16px;box-shadow:0 5px 18px rgba(23,39,81,.07);font-size:13px;color:#333;line-height:1.55}\n.hk-tier .note b{color:var(--orange)}\n.hk-tier .sub{margin-top:10px;background:#f6f8fb;border-radius:12px;padding:13px 16px;font-size:12.5px;color:#5f6878;line-height:1.5}\n.hk-tier .sub b{color:var(--navy)}\n<\/style>\n<div class=\"hk-tier\">\n  <div class=\"row\">\n    <div class=\"card c1\"><div class=\"lab\">\ucd5c\ucd08 HKD 200\ub9cc \uc774\ud558 (\uc57d 3\uc5b5 8\ucc9c\ub9cc \uc6d0)<\/div><div class=\"pct\">8.25%<\/div><span class=\"pill\">\ud45c\uc900 \uc138\uc728\uc758 50% \uac10\uba74<\/span><\/div>\n    <div class=\"card c2\"><div class=\"lab\">HKD 200\ub9cc \ucd08\uacfc\ubd84<\/div><div class=\"pct\">16.5%<\/div><span class=\"pill\">\ud64d\ucf69 \ubc95\uc778\uc138 \ud45c\uc900 \uc138\uc728<\/span><\/div>\n  <\/div>\n  <div class=\"note\">\ucd5c\ucd08 \uad6c\uac04\uc5d0\uc11c \ucd5c\ub300 <b>HKD 165,000(\uc57d 3,200\ub9cc \uc6d0)<\/b>\uc758 \uc138\uc561 \uc808\uac10 \ud6a8\uacfc. \ucd08\uacfc\ubd84\uc5d0\ub9cc 16.5%\uac00 \uc801\uc6a9\ub3fc \uc2e4\ud6a8\uc138\uc728\uc740 \uc138\uacc4 \ucd5c\uc800 \uc218\uc900\uc744 \uc720\uc9c0\ud569\ub2c8\ub2e4.<\/div>\n  <div class=\"sub\">\ube44\ubc95\uc778(\ud30c\ud2b8\ub108\uc2ed\u00b7\uac1c\uc778\ud68c\uc0ac)\uc740 <b>7.5% \/ 15.0%<\/b> \ucc28\ub4f1 \uc801\uc6a9. \ub2e4\ub9cc \uacf5\uc2e0\ub825\u00b7\uacc4\uc88c \uac1c\uc124 \ud3b8\uc758\ub97c \uc704\ud574 \uc720\ud55c\ud68c\uc0ac(Company Limited) \uc124\ub9bd\uc774 \uad8c\uc7a5\ub429\ub2c8\ub2e4.<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a51881b elementor-widget elementor-widget-text-editor\" data-id=\"a51881b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"3\"><span style=\"font-weight: 400;\"><span style=\"color: #f04e23;\"><strong><b><span data-contrast=\"none\">(1) \uc5f0\uacc4 \ubc95\uc778(Connected Entities)\uc758 \uc815\uc758\uc640 \ub2e8\uc77c \ud61c\ud0dd \uc81c\ud55c \uc870\ud56d<\/span><span data-ccp-props=\"{&quot;335559685&quot;:620}\">\u00a0<\/span><\/b><\/strong><\/span><\/span><\/p>\n<p><span data-contrast=\"none\">\ud64d\ucf69\u00a0\uc138\ubc95\uc740\u00a0\ud558\ub098\uc758\u00a0\ub300\uc8fc\uc8fc\ub098\u00a0\ubaa8\uae30\uc5c5\uc774\u00a0\uc5ec\ub7ec\u00a0\uac1c\uc758\u00a0\ubc95\uc778\uc744\u00a0\uc124\ub9bd\ud558\uc5ec\u00a0\uac01\u00a0\ubc95\uc778\ub9c8\ub2e4\u00a0HKD\u00a0200\ub9cc\uc529\u00a0\uacfc\uc138\u00a0\uc18c<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\ub4dd\uc744\u00a0\ucabc\uac1c\uc5b4\u00a08.25%\uc758\u00a0\uac10\uba74\u00a0\uc138\uc728\uc744\u00a0\ub0a8\uc6a9\ud558\ub294\u00a0\ud589\uc704\ub97c\u00a0\uc6d0\ucc9c\uc801\uc73c\ub85c\u00a0\uae08\uc9c0\ud558\uace0\u00a0\uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:620,&quot;335559737&quot;:404}\">\u00a0<\/span><\/p>\n<p style=\"padding-left: 40px;\"><b><span data-contrast=\"none\">\u2713 \uaddc\uc81c \uae30\uc900:<\/span><\/b><span data-contrast=\"none\">\u00a0\ud2b9\uc815\u00a0\ubc95\uc778\uc774\u00a0\ub2e4\ub978\u00a0\ubc95\uc778\uc758\u00a0\ubc1c\ud589\u00a0\uc8fc\uc2dd,\u00a0\uc758\uacb0\uad8c,\u00a0\ud639\uc740\u00a0\uc774\uc775\u00a0\ubd84\ubc30\uad8c\uc758\u00a050%\ub97c\u00a0\ucd08\uacfc\ud558\uc5ec\u00a0\uc9c1\uc811\u00a0\ub610\ub294\u00a0\uac04\uc811<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\uc801\uc73c\ub85c\u00a0\uc9c0\ubc30\ud558\uace0\u00a0\uc788\uac70\ub098,\u00a0\ub3d9\uc77c\ud55c\u00a0\uc8fc\uc8fc(\uc790\uc5f0\uc778\u00a0\ub610\ub294\u00a0\ubc95\uc778)\uac00\u00a0\ub450\u00a0\uac1c\u00a0\uc774\uc0c1\u00a0\ubc95\uc778\uc758\u00a0\uc9c0\ubd84\uc744\u00a0\uac01\uac01\u00a050%\u00a0\ucd08\uacfc\ud558\uc5ec\u00a0\uc18c\uc720\ud558\uace0\u00a0\uc788\ub2e4\uba74\u00a0\uc774\ub4e4\uc740\u00a0\uc138\ubc95\uc0c1\u00a0&#8216;\uc5f0\uacc4\u00a0\ubc95\uc778&#8217;\uc73c\ub85c\u00a0\uc815\uc758\ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:950,&quot;335559737&quot;:404}\">\u00a0<\/span><\/p>\n<p style=\"padding-left: 40px;\"><b><span data-contrast=\"none\">\u2713 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\u00a0\uc900\uc218\u00a0\uc0ac\ud56d:<\/span><\/b><span data-contrast=\"none\">\u00a0\uad00\ub828\u00a0\ubc95\ub839\uc5d0\u00a0\ub530\ub77c\u00a0\uc5f0\uacc4\u00a0\ubc95\uc778\u00a0\uad00\uacc4\uc5d0\u00a0\uc788\ub294\u00a0\uadf8\ub8f9\uc0ac\u00a0\ub0b4\uc5d0\uc11c\ub294\u00a0<\/span><b><span data-contrast=\"none\">\uc624\uc9c1\u00a0\ub2e8\u00a0\ud558\ub098\uc758\u00a0\ubc95\uc778\ub9cc<\/span><\/b><span data-contrast=\"none\">\uc774<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\ub2f9\ud574\u00a0\uacfc\uc138\u00a0\uc5f0\ub3c4\uc5d0\u00a08.25%\u00a0\uac10\uba74\u00a0\uc138\uc728\uc744\u00a0\uc801\uc6a9\ubc1b\uc744\u00a0\uc218\u00a0\uc788\uc2b5\ub2c8\ub2e4.\u00a0\ub098\uba38\uc9c0\u00a0\uc5f0\uacc4\u00a0\ubc95\uc778\ub4e4\uc740\u00a0\ucd5c\ucd08\u00a0200\ub9cc\u00a0HKD\u00a0\uad6c\uac04\uc5d0<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\ub300\ud574\uc11c\ub3c4\u00a0\ubb34\uc870\uac74\u00a016.5%\uc758\u00a0\ud45c\uc900\u00a0\uc138\uc728\uc744\u00a0\uc801\uc6a9\ud558\uc5ec\u00a0\uc2e0\uace0\ud574\uc57c\u00a0\ud569\ub2c8\ub2e4.\u00a0\ubc95\uc778\uc138\u00a0\uc2e0\uace0\uc11c(Profits\u00a0Tax\u00a0Return)\u00a0\uc791\uc131<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\uc2dc\u00a0\uc5f0\uacc4\u00a0\ubc95\uc778\uc758\u00a0\uc874\uc7ac\u00a0\uc5ec\ubd80\ub97c\u00a0\uba85\ud655\ud788\u00a0\uacf5\uc2dc\ud574\uc57c\u00a0\ud558\uba70,\u00a0\uc774\ub97c\u00a0\ud5c8\uc704\ub85c\u00a0\ub204\ub77d\ud558\uc5ec\u00a0\uc591\ucabd\u00a0\ubaa8\ub450\u00a0\uac10\uba74\u00a0\uc138\uc728\uc744\u00a0\uc801\uc6a9\ubc1b\ub2e4\u00a0\uc801<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\ubc1c\ub420\u00a0\uacbd\uc6b0\u00a0\uc911\ub300\ud55c\u00a0\uc870\uc138\u00a0\ud3ec\ud0c8\u00a0\ubc94\uc8c4\ub85c\u00a0\uac04\uc8fc\ub418\uc5b4\u00a0\uace0\uc561\uc758\u00a0\uc9d5\ubc8c\uc801\u00a0\ubc8c\uae08\uc774\u00a0\ubd80\uacfc\ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:950,&quot;335559737&quot;:404}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84dc979 elementor-widget elementor-widget-text-editor\" data-id=\"84dc979\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"3\"><span style=\"font-weight: 400;\"><span style=\"color: #f04e23;\"><strong><b><span data-contrast=\"none\">(2) \uadf8\ub8f9\u00a0\ub0b4\u00a0\uc5f0\uacc4\u00a0\ubc95\uc778\uc758\u00a0\uc804\ub7b5\uc801\u00a0\uc9c0\ubd84\u00a0\uad6c\uc870\u00a0\uc124\uacc4<\/span><\/b><\/strong><\/span><\/span><\/p>\n<p><span data-contrast=\"none\">\ud55c\uad6d\uc5d0\u00a0\ubcf8\uc0ac\ub97c\u00a0\ub450\uace0\u00a0\ud64d\ucf69\uc5d0\u00a0\uc790\ud68c\uc0ac\ub97c\u00a0\uc124\ub9bd\ud558\uac70\ub098,\u00a0\uac1c\uc778\uc774\u00a0\uc5ec\ub7ec\u00a0\uac1c\uc758\u00a0\uae00\ub85c\ubc8c\u00a0\uc774\ucee4\uba38\uc2a4\u00a0\ubc95\uc778\uc744\u00a0\ub3c5\ub9bd\uc801\uc73c\ub85c\u00a0\uc6b4\uc601\ud558\uace0<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\uc790\u00a0\ud560\u00a0\ub54c\ub294\u00a0\uc9c0\ubd84\uc728\uc744\u00a050%\u00a0\uc774\ud558\ub85c\u00a0\uc870\uc815\ud558\uac70\ub098\u00a0\uc8fc\uc8fc\u00a0\uba85\ubd80\u00a0\uad6c\uc870\ub97c\u00a0\uc0c1\uc774\ud558\uac8c\u00a0\ubd84\uc0b0\ud558\ub294\u00a0\ub4f1\u00a0\uac70\ubc84\ub10c\uc2a4\u00a0\ucd08\uae30\u00a0\ub2e8\uacc4\ubd80\ud130\u00a0\uc804<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\ubb38\u00a0\uac04\uc0ac\ud68c\uc0ac\uc640\u00a0\ud568\uaed8\u00a0\uc138\ubb34\u00a0\ub9ac\uc2a4\ud06c\ub97c\u00a0\uc0ac\uc804\u00a0\uc2a4\ud06c\ub9ac\ub2dd\ud558\ub294\u00a0\uc804\ub7b5\uc774\u00a0\ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:620,&quot;335559737&quot;:404}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b899a7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9b899a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-626c492 elementor-widget elementor-widget-heading\" data-id=\"626c492\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ucd5c\uc2e0 \uae00\ub85c\ubc8c \uc870\uc138 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4(FSIE \ubc0f OECD Pillar 2)\uc640 \ud64d\ucf69 \ubc95\uc778\uc138 \uc5f0\uacc4 \ub300\uc751 \uc804\ub7b5 <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6af3909 elementor-widget elementor-widget-text-editor\" data-id=\"6af3909\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud604\uc7ac \uae00\ub85c\ubc8c \uc138\ubb34 \ud658\uacbd\uc740 \uc5ed\uc678 \ud398\uc774\ud37c \ucef4\ud37c\ub2c8\ub97c \ud1b5\ud55c \ubb34\uc870\uac74\uc801\uc778 \ube44\uacfc\uc138 \uc870\uce58\uc5d0 \ub300\ud574 \ub9e4\uc6b0 \uac15\ub825\ud55c \uaddc\uc81c\ub97c \uac00\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud64d\ucf69 \uc815\ubd80 \uc5ed\uc2dc \uad6d\uc81c \uc790\uae08\uc138\ud0c1\ubc29\uc9c0 \ud45c\uc900\uacfc EU \ud654\uc774\ud2b8\ub9ac\uc2a4\ud2b8 \uad00\ud560\uad8c \uc9c0\uc704\ub97c \uc720\uc9c0\ud558\uae30 \uc704\ud574 \ub2e8\uc21c\ud55c \uc5ed\uc678 \uc18c\ub4dd \uba74\uc138 \uc2e0\uccad \uc81c\ub3c4(Offshore Income Claim)\uc758 \uc694\uac74\uc744 \ub300\ud3ed \uace0\ub3c4\ud654\ud588\uc2b5\ub2c8\ub2e4. \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\uac00 \ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \ub450 \uac00\uc9c0 \ucd5c\uc2e0 \uaddc\uc81c \uc778\ud504\ub77c\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83f3f17 elementor-widget elementor-widget-text-editor\" data-id=\"83f3f17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"3\"><span style=\"font-weight: 400;\"><span style=\"color: #f04e23;\"><strong><b><span data-contrast=\"none\">(1) \uac1c\uc815\ub41c \uc678\ud654\uc6d0\ucc9c\uc18c\ub4dd \uba74\uc138\uc81c\ub3c4(Refined FSIE Regime)\uc758 \uc804\uba74 \uc2dc\ud589<\/span><\/b><\/strong><\/span><\/span><\/p>\n<p><span data-contrast=\"none\">\uacfc\uac70\uc5d0\ub294\u00a0\ud64d\ucf69\u00a0\ubc95\uc778\u00a0\uba85\uc758\ub85c\u00a0\uc804\u00a0\uc138\uacc4\uc5d0\uc11c\u00a0\ub9e4\ucd9c\uc744\u00a0\uc62c\ub9b0\u00a0\uacbd\uc6b0\u00a0\ud64d\ucf69\u00a0\uc601\ud1a0\u00a0\ubc16\uc5d0\uc11c\u00a0\ubc1c\uc0dd\ud55c\u00a0\uc218\uc775\uc774\ub77c\ub294\u00a0\uc774\uc720\ub9cc\uc73c\ub85c\u00a0\uc138\ubb34\uad6d\uc5d0\u00a0\uc5ed\uc678\u00a0\uc18c\ub4dd\u00a0\uba74\uc138\u00a0\uc2e0\uccad(Offshore\u00a0Income\u00a0Claim)\uc744\u00a0\ud558\uba74\u00a0\ubc95\uc778\uc138\uac00\u00a0\uc790\ub3d9\uc73c\ub85c\u00a0100%\u00a0\uba74\uc81c\ub418\ub358\u00a0\uc2dc\uc808\uc774\u00a0\uc788\uc5c8\uc2b5\ub2c8\ub2e4.\u00a0\ud558\uc9c0\ub9cc<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\ud604\ud589\u00a0FSIE\u00a0\uaddc\uc815\uc5d0\u00a0\ub530\ub974\uba74,\u00a0\uacbd\uc81c\uc801\u00a0\uc2e4\uc9c8(Economic\u00a0Substance)\u00a0\uc694\uac74\uc744\u00a0\uc99d\uba85\ud558\uc9c0\u00a0\ubabb\ud558\ub294\u00a0\ubc95\uc778\uc774\u00a0\uc218\ub839\ud558\ub294\u00a0\uc5ed\uc678\u00a0\uc774\uc790,\u00a0\ubc30\ub2f9\uae08,\u00a0\uc9c0\ubd84\ucc98\ubd84\uc190\uc775,\u00a0\uadf8\ub9ac\uace0\u00a0\ud2b9\uc815\u00a0\ubb34\ud615\uc790\uc0b0\u00a0\uc18c\ub4dd\uc5d0\u00a0\ub300\ud574\uc11c\ub294\u00a0\uc5ed\uc678\u00a0\uba74\uc138\u00a0\ud61c\ud0dd\uc774\u00a0\uc804\uba74\u00a0\ubc15\ud0c8\ub418\uba70,\u00a0\ud64d\ucf69\u00a0\ub0b4\u00a0\uacfc\uc138<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\uc18c\ub4dd\uc73c\ub85c\u00a0\uac04\uc8fc\ub418\uc5b4\u00a0\ubc95\uc778\uc138\uac00\u00a0\ubd80\uacfc\ub429\ub2c8\ub2e4.\u00a0\ub530\ub77c\uc11c\u00a0\ubc95\uc778\uc740\u00a0\ud64d\ucf69\u00a0\ud604\uc9c0\u00a0\uac70\uc8fc\u00a0\uc784\uc9c1\uc6d0\uc744 \ucc44\uc6a9\ud558\uace0 \uc0ac\ubb34\uc2e4\uc744 \uad6c\ucd95\ud558\uba70,\u00a0\uc801\uaca9\ud55c\u00a0TCSP\u00a0\ub77c\uc774\uc120\uc2a4\u00a0\ubcf4\uc720\u00a0\ub300\ub9ac\uc778\uc744\u00a0\ud1b5\ud574\u00a0\uc2e4\uc9c8\uc801\uc778\u00a0\ud1b5\uc2e0\u00a0\uae30\ub85d,\u00a0\uc778\ubcf4\uc774\uc2a4,\u00a0\uc774\uba54\uc77c\u00a0\ub85c\uadf8\u00a0\ubc0f\u00a0\uc774\uc0ac\ud68c\u00a0\uacb0\uc758\uc11c\u00a0\ub4f1\uc758\u00a0\uc99d\ube59\u00a0\uc790\uc0b0\uc744\u00a0\uc0c1\uc2dc\u00a0\uae30\uc7a5\ud558\uace0\u00a0\ube44\uce58\ud574\uc57c\u00a0\ud569\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;335559685&quot;:620,&quot;335559737&quot;:388}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7c8eb1 elementor-widget elementor-widget-text-editor\" data-id=\"f7c8eb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n.hk-reg{--navy:#172751;--orange:#f04e23;box-sizing:border-box;max-width:760px;margin:26px auto;font-family:\"Malgun Gothic\",\"\ub9d1\uc740 \uace0\ub515\",\"Apple SD Gothic Neo\",\"Noto Sans KR\",system-ui,sans-serif;color:#222b3d}\n.hk-reg *,.hk-reg *::before,.hk-reg *::after{box-sizing:border-box}\n.hk-reg .list{display:flex;flex-direction:column;gap:12px}\n.hk-reg .card{background:#fff;border-radius:14px;padding:16px 18px;box-shadow:0 5px 18px rgba(23,39,81,.08)}\n.hk-reg .hd{display:flex;align-items:center;gap:9px;margin-bottom:6px}\n.hk-reg .tag{color:#fff;font-size:11px;font-weight:800;padding:4px 9px;border-radius:6px}\n.hk-reg .tag.n{background:var(--navy)}.hk-reg .tag.o{background:var(--orange)}\n.hk-reg .t{color:var(--navy);font-size:14px;font-weight:800}\n.hk-reg p{margin:0;font-size:12.5px;color:#5f6878;line-height:1.6}\n.hk-reg b{color:var(--orange)}\n<\/style>\n<div class=\"hk-reg\">\n  <div class=\"list\">\n    <div class=\"card\"><div class=\"hd\"><span class=\"tag n\">FSIE<\/span><span class=\"t\">\uac1c\uc815 \uc678\ud654\uc6d0\ucc9c\uc18c\ub4dd \uba74\uc138\uc81c\ub3c4<\/span><\/div><p>\uacbd\uc81c\uc801 \uc2e4\uc9c8(Economic Substance)\uc744 \uc99d\uba85 \ubabb \ud558\uba74 \uc5ed\uc678 \uc774\uc790\u00b7\ubc30\ub2f9\u00b7\uc9c0\ubd84\ucc98\ubd84\uc190\uc775 \ub4f1 <b>\uba74\uc138 \ubc15\ud0c8<\/b>. \ud604\uc9c0 \uc778\ub825\u00b7\uc0ac\ubb34\uc2e4\u00b7\uc774\uc0ac\ud68c \uacb0\uc758\uc11c\u00b7\uc778\ubcf4\uc774\uc2a4\u00b7\uc774\uba54\uc77c \ub85c\uadf8 \uc0c1\uc2dc \ube44\uce58 \ud544\uc694<\/p><\/div>\n    <div class=\"card\"><div class=\"hd\"><span class=\"tag o\">Pillar 2<\/span><span class=\"t\">\uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138 15%<\/span><\/div><p>\uc5f0\ub9e4\ucd9c <b>EUR 7.5\uc5b5 \uc774\uc0c1<\/b> \ub300\uae30\uc5c5 \uadf8\ub8f9\uc740 \uc2e4\ud6a8\uc138\uc728\uc774 15% \ubbf8\ub9cc\uc774\uba74 \ucc28\uc561 \ucd94\uac00 \ub0a9\ubd80. \uc77c\ubc18 \uc911\uc18c\u00b7\uc2a4\ud0c0\ud2b8\uc5c5\uc740 \uc81c\uc678\ub418\ub098, \uc2a4\ucf00\uc77c\uc5c5\u00b7\ub300\uaddc\ubaa8 \ud22c\uc790 \uc720\uce58 \uc2dc \uc2e4\ud6a8\uc138\uc728 \ucd94\uc774\ub97c \ub9e4\ub144 CPA \uac10\uc0ac\ub85c \ubaa8\ub2c8\ud130\ub9c1<\/p><\/div>\n  <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e6b535 elementor-widget elementor-widget-text-editor\" data-id=\"8e6b535\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p aria-level=\"3\"><span style=\"font-weight: 400;\"><span style=\"color: #f04e23;\"><strong><b><span data-contrast=\"none\">(2)\u00a0\uae00\ub85c\ubc8c\u00a0\ucd5c\uc800\ud55c\uc138(OECD\u00a0Pillar\u00a02)\uc758\u00a0\ub2e8\uacc4\uc801\u00a0\uc815\ucc29\uacfc\u00a0\uc2e4\ud6a8\uc138\uc728\u00a0\uad00\ub9ac\u00a0<\/span><\/b><\/strong><\/span><\/span><\/p>\n<p><span data-contrast=\"none\">\uae00\ub85c\ubc8c\u00a0\uc5f0\u00a0\ub9e4\ucd9c\u00a0EUR\u00a07\uc5b5\u00a05,000\ub9cc\u00a0\uc774\uc0c1\uc758\u00a0\ub300\uae30\uc5c5\u00a0\uadf8\ub8f9\uc0ac\uc5d0\u00a0\uc18d\ud55c\u00a0\ud64d\ucf69\u00a0\ubc95\uc778\uc758\u00a0\uacbd\uc6b0,\u00a02\ub2e8\uacc4\u00a0\ubc95\uc778\uc138\uc728\ub85c\u00a0\uc778\ud574\u00a0\uc2e4\ud6a8\uc138<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\uc728\uc774\u00a0\uae00\ub85c\ubc8c\u00a0\ucd5c\uc800\ud55c\uc138\u00a0\uae30\uc900\uc778\u00a015%\u00a0\ubbf8\ub9cc\uc73c\ub85c\u00a0\ub5a8\uc5b4\uc9c0\uba74\u00a0\ucc28\uc561\ub9cc\ud07c\u00a0\ucd94\uac00\u00a0\uc138\uae08\uc744\u00a0\ub0a9\ubd80\ud574\uc57c\u00a0\ud558\ub294\u00a0\uc0c1\uc704\u00a0\uaddc\uc81c\uac00\u00a0\uc791\ub3d9\ud558\uace0<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\uc788\uc2b5\ub2c8\ub2e4.\u00a0\uc77c\ubc18\u00a0\uc911\uc18c\uae30\uc5c5\uacfc\u00a0\uc2a4\ud0c0\ud2b8\uc5c5\uc740\u00a0\uc774\u00a0\ub300\uc0c1\uc5d0\uc11c\u00a0\uc81c\uc678\ub418\uc5b4\u00a08.25%\uc758\u00a0\uc800\uc138\uc728\u00a0\ud61c\ud0dd\uc744\u00a0\uc628\uc804\ud788\u00a0\ub204\ub9b4\u00a0\uc218\u00a0\uc788\uc73c\ub098,\u00a0\ud5a5\ud6c4\u00a0\uc2a4\ucf00\uc77c\uc5c5\uc744\u00a0\ud1b5\ud574\u00a0\ud55c\uad6d\u00a0\ubcf8\uc0ac\uc758\u00a0\uc678\ud615\u00a0\uaddc\ubaa8\uac00\u00a0\ucee4\uc9c0\uac70\ub098\u00a0\uae00\ub85c\ubc8c\u00a0VC\ub85c\ubd80\ud130\u00a0\ub300\uaddc\ubaa8\u00a0\ud22c\uc790\ub97c\u00a0\uc720\uce58\ud560\u00a0\uacc4\ud68d\uc774\u00a0\uc788\ub294\u00a0\uae30\uc220<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"none\">\uc2a4\ud0c0\ud2b8\uc5c5\uc758\u00a0\uacbd\uc6b0,\u00a0\uc790\uc0ac\u00a0\ubc95\uc778\uc758\u00a0\uc2e4\ud6a8\uc138\uc728\u00a0\ucd94\uc774\ub97c\u00a0\ub9e4\ub144\u00a0\uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\u00a0\uac10\uc0ac\ub97c\u00a0\ud1b5\ud574\u00a0\uc815\ubc00\ud558\uac8c\u00a0\ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c\u00a0\ud569\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:620,&quot;335559737&quot;:391}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95adfdf elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"95adfdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75a3a3e elementor-widget elementor-widget-heading\" data-id=\"75a3a3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ubc95\uc815 \ud68c\uacc4\uac10\uc0ac(Statutory Audit)\uc640 \uc138\ubb34 \uc2e0\uace0\uc758 \ubb34\uc870\uac74\uc801 \uc774\ud589 \uc758\ubb34 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc321f8 elementor-widget elementor-widget-text-editor\" data-id=\"bc321f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc758 \uc138\ubc95\uc740 \ub2e8\uc21c\ud558\uace0 \uba85\ub8cc\ud558\uc9c0\ub9cc, \uc0ac\ud6c4 \uac80\uc99d \uccb4\uacc4\ub294 \uc804 \uc138\uacc4\uc5d0\uc11c \uac00\uc7a5 \ucca0\uc800\ud558\uac8c \uc804\uc0b0\ud654\ub418\uc5b4 \uc6c0\uc9c1\uc785\ub2c8\ub2e4. [Text Wrapping Break]\ubb34\uc2e4\uc801(Nil) \ud5c8\uc704 \uc2e0\uace0\uc758 \uc704\ud5d8\uc131: \uc77c\ubd80 \ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\ub4e4\uc774 \ubc95\uc778 \uc124\ub9bd \ucd08\uae30 \ub9e4\ucd9c\uc774 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\uc558\uac70\ub098, \ubaa8\ub4e0 \ub9e4\ucd9c\uc774 \ud574\uc678 \uc5ed\uc678 \ub9e4\ucd9c\uc774\ub77c\ub294 \uc774\uc720\ub85c \ud68c\uacc4 \uae30\uc7a5\uacfc \uac10\uc0ac\ub97c \uac74\ub108\ub6f0\uace0 \uc138\ubb34\uad6d\uc5d0 \ubb34\ud65c\ub3d9 \uc2e0\uace0(Nil Return)\ub97c \uc784\uc758\ub85c \uc811\uc218\ud558\ub294 \uc2e4\uc218\ub97c \ubc94\ud569\ub2c8\ub2e4. \uc138\ubb34\uad6d \uc9c0\uce68\uc5d0 \uc758\ud558\uba74, \ub2e8 1\uc6d0\uc758 \ub9e4\ucd9c\uc774 \uc5c6\ub354\ub77c\ub3c4 \ub9e4\ub144 \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc758 \ub3c5\ub9bd\ub41c \uac80\uc99d\uc744 \uac70\uce5c &#8216;\ubb34\uc2e4\uc801 \uac10\uc0ac\ubcf4\uace0\uc11c(Nil Audit Report)&#8217;\ub97c \ucca8\ubd80\ud558\uc5ec \ubc95\uc778\uc138 \uc2e0\uace0\uc11c (PTR)\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f281de5 elementor-widget elementor-widget-text-editor\" data-id=\"f281de5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u26a0\ufe0f \ucca0\uc800\ud55c \uc801\uaca9 \uc99d\ube59 \uad00\ub9ac<\/strong><\/p>\n<p>2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728\uc744 \uc801\uc6a9\ubc1b\uc544 \uc138\uae08\uc744 \uc2e0\uace0\ud560 \ub54c, \uc138\ubb34\uad6d\uc740 \uc5b8\uc81c\ub4e0 \ube44\uc988\ub2c8\uc2a4\uc758 \uc2e4\uc7ac\uc131\uc744 \ud655\uc778\ud558\uae30 \uc704\ud574 \uc740\ud589 \uac70\ub798\ub0b4\uc5ed\uc11c, \ubb3c\ub958 \uc120\ud558\uc99d\uad8c(B\/L), \uac00\uc0c1 \uacc4\uc88c(Payoneer, Airwallex \ub4f1)\uc758 \uc815\uc0b0 \uae30\ub85d, \ubc14\uc774\uc5b4 \uc778\ubcf4\uc774\uc2a4\ub97c \uc218\uc2dc\ub85c \uc694\uad6c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac70\ub798 \uc99d\ube59 \uc790\ub8cc \uad00\ub9ac\uac00 \ubd80\uc2e4\ud558\uc5ec \uc138\ubb34 \uac10\uc0ac \ub300\uc0c1\uc744 \ud1b5\uacfc\ud558\uc9c0 \ubabb\ud558\uba74 \uac10\uba74 \ud61c\ud0dd\uc740 \ubb3c\ub860 \uacfc\uac70 \uc5f0\ub3c4 \uc138\uc561\uae4c\uc9c0 \uc18c\uae09 \ucd94\uc9d5\ub420 \uc218 \uc788\uc73c\ubbc0\ub85c \uc790\uccb4 \uc804\ubb38 \ud68c\uacc4 \ud300\uc744 \ubcf4\uc720\ud55c \uac04\uc0ac\ud68c\uc0ac\uc758 \uc790\ubb38\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05632e4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"05632e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54ebcd4 elementor-widget elementor-widget-heading\" data-id=\"54ebcd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud55c\uad6d\uc778 \uc0ac\uc5c5\uac00\ub97c \uc704\ud55c \uc9c0\uc18d \uac00\ub2a5\ud55c \uacbd\uc601 \uc81c\uc5b8 <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b25327 elementor-widget elementor-widget-text-editor\" data-id=\"0b25327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \ubc95\uc778\uc758 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc81c\ub3c4\ub294 \uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4\ub97c \uc804\uac1c\ud558\ub294 \ud55c\uad6d\uc778 \uacbd\uc601\uc790\uc5d0\uac8c \ud569\ubc95\uc801\uc73c\ub85c \uae30\uc5c5\uc758 \uc774\uc724\uc744 \uadf9\ub300\ud654\ud558\uace0, \uc138\ubd80\ub2f4\uc744 \uc6d0\ucc9c\uc801\uc73c\ub85c \uc644\ubcbd\ud558\uac8c \ub0ae\ucdb0\uc904 \uc218 \uc788\ub294 \uac00\uc7a5 \ud604\uba85\ud55c \uae08\uc735 \uc804\ub7b5 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \ube44\ub300\uba74 \uc124\ub9bd\uacfc \uc628 \ub77c\uc778 \uae08\uc735 \uc778\ud504\ub77c\uc758 \ubc1c\uc804\uc73c\ub85c\uc9c4\uc785 \uc7a5\ubcbd\uc774 \ub0ae\uc544\uc9c4 \ub9cc\ud07c, \ud64d\ucf69 \uae08\uc735\uad00\ub9ac\uad6d(HKMA)\uacfc \uc138\ubb34\uad6d(IRD)\uc758 \uc0ac\ud6c4 \ucef4\ud50c\ub77c\uc774 \uc5b8\uc2a4 \ubaa8\ub2c8\ud130\ub9c1 \uc218\uc704\ub294 \uae00\ub85c\ubc8c \uc2a4\ud0e0\ub2e4\ub4dc\uc5d0 \ub9de\ucdb0 \ub9e4\ub144 \uc815\uad50\ud574\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc9c0\ubd84 \uad00\uacc4\ub97c \ubb34\uc2dc\ud55c \ubb34\ubd84\ubcc4\ud55c \ub2e4\uc911 \ubc95\uc778 \uc124\ub9bd\uc774\ub098 \uc5f0\uacc4 \ubc95\uc778 \uacf5\uc2dc \ub204\ub77d, \uc790\uae08 \ucd9c\ucc98 \uc99d\ube59 \ubbf8\ube44\ub294 \uc138\ubb34 \ub9ac\uc2a4\ud06c\uc758 \ud45c\uc801 \uc774 \ub418\uc5b4 \ubc95\uc778\uaca9 \ub9d0\uc18c \ubc0f \uc790\uc0b0 \ub3d9\uacb0\uc774\ub77c\ub294 \uce58\uba85\uc801\uc778 \uc704\uae30\ub85c \ubc88\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc124\ub9bd \ub2e8\uacc4\uc5d0\uc11c\ubd80\ud130 \ud22c\uba85\ud55c \uc9c0 \ubd84 \uad6c\uc870\ub97c \uc124\uacc4\ud558\uace0, \uc815\uc2dd TCSP \ub77c\uc774\uc120\uc2a4\ub97c \ubcf4\uc720\ud55c \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 \uc804\ubb38 \uac04\uc0ac\ud68c\uc0ac\ub97c \ub300\ub9ac\uc778\uc73c\ub85c \uc9c0\uc815\ud558\uc5ec \ub9e4\ub144 \ubc1c\uc0dd\ud558\ub294 \ub4f1\uae30 \uc5f0\ub840\ubcf4\uace0(NAR1), \uc8fc\uc694\uc9c0\ubc30\uc790\uba85\ubd80(SCR) \uad00\ub9ac, \uacf5\uc778\ud68c\uacc4\uc0ac \uac10\uc0ac \ubc0f \ubc95\uc778\uc138 \uc2e0\uace0\ub97c \uc77c\uc6d0\ud654\ub41c \ud504\ub85c\ud1a0\ucf5c \ud558\uc5d0 \uccb4\uacc4\uc801\uc73c\ub85c \uad00\ub9ac\ud558\ub294 \uac83\uc774 \uc548\uc804\ud558\uace0 \uc601\uc18d\uc801\uc778 \uae00\ub85c\ubc8c \uc131\uacf5\uc758 \ubc1c\ud310\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce6de92 elementor-widget elementor-widget-spacer\" data-id=\"ce6de92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe334c9 elementor-widget elementor-widget-button\" data-id=\"fe334c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc9c4\ucd9c \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-362a5d7 elementor-widget elementor-widget-spacer\" data-id=\"362a5d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c4e19a elementor-widget elementor-widget-heading\" data-id=\"2c4e19a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Q&amp;A<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b401808 elementor-widget elementor-widget-n-accordion\" data-id=\"b401808\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1880\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1880\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud55c\uad6d \ubcf8\uc0ac\uac00 \ud64d\ucf69 \ubc95\uc778\uc758 \uc9c0\ubd84\uc744 100% \uc18c\uc720\ud558\uace0 \uc788\ub2e4\uba74, \ud55c\uad6d \ubcf8\uc0ac\uc758 \uc774\uc775\uacfc \ud569\uc0b0\ud558\uc5ec HKD 200\ub9cc \uad6c\uac04\uc744 \uacc4\uc0b0\ud558\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1880\" class=\"elementor-element elementor-element-476d0fe e-con-full e-flex e-con e-child\" data-id=\"476d0fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6176af3 elementor-widget elementor-widget-text-editor\" data-id=\"6176af3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uc544\ub2d9\ub2c8\ub2e4. \ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc758 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc801\uc6a9 \uae30\uc900\uc740 \uc624\uc9c1 &#8216;\ud64d\ucf69 \uc138\ubc95\uc758 \uad00\ud560\uad8c \ub0b4\uc5d0 \uc788\ub294 \ud64d\ucf69 \ubc95\uc778\uaca9 \uc790\uccb4\uc758 \uacfc\uc138 \ub300\uc0c1 \uc21c\uc774\uc775&#8217;\ub9cc\uc744 \uae30\uc900\uc73c\ub85c \ub3c5\ub9bd \uc0b0\uc815\ud569\ub2c8\ub2e4. \ud55c\uad6d \ubcf8\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub098 \ud55c\uad6d \ub0b4 \ubc1c\uc0dd \ub9e4 [Text Wrapping Break]\ucd9c \uc18c\ub4dd\uc740 \ud64d\ucf69 \ubc95\uc778\uc138 \uacc4\uc0b0\uc5d0 \ud569\uc0b0\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \ud574\ub2f9 \ud64d\ucf69 \ubc95\uc778 \uc678\uc5d0 \ud64d\ucf69 \ub0b4\uc5d0 \ub610 \ub2e4\ub978 \uc790\ud68c\uc0ac\ub97c \ucd94\uac00\ub85c \uc124\ub9bd\ud560 \uacbd\uc6b0 \uadf8 \uc790\ud68c\uc0ac\uc640\ub294 &#8216;\uc5f0\uacc4 \ubc95\uc778&#8217; \uad00\uacc4\uac00 \uc131\ub9bd\ud558\ubbc0\ub85c, \ub450 \ud64d\ucf69 \ubc95\uc778 \uc911 \ub2e8 \ud558\ub098\ub9cc 8.25% \ud61c\ud0dd\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1881\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1881\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ubc95\uc778\uc138 2\ub2e8\uacc4 \uc138\uc728 \ud61c\ud0dd\uc744 \ubc1b\uae30 \uc704\ud574 \ub9e4\ub144 \uc138\ubb34\uad6d\uc5d0 \ubcc4\ub3c4\uc758 \uac10\uba74 \uc2e0\uccad \uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud558\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1881\" class=\"elementor-element elementor-element-67c6ea9 e-con-full e-flex e-con e-child\" data-id=\"67c6ea9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f677aee elementor-widget elementor-widget-text-editor\" data-id=\"f677aee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ubcc4\ub3c4\uc758 \ub3c5\ub9bd\ub41c \uc2e0\uccad \uc11c\ub958\ub97c \uc81c\ucd9c\ud560 \ud544\uc694\ub294 \uc5c6\uc2b5\ub2c8\ub2e4. \ub9e4\ub144 \uc138\ubb34\uad6d\uc5d0\uc11c \ubc95\uc778 \uc55e\uc73c\ub85c \ubc1c\ud589\ud558\ub294 \uc815\uc2dd \ubc95\uc778 \uc138 \uc2e0\uace0\uc11c(Profits Tax Return, Form BIR51) \ubcf8\ubb38 \ub0b4\uc5d0 &#8216;2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc801\uc6a9 \uc5ec\ubd80&#8217;\ub97c \uccb4\ud06c\ud558\ub294 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ubb38\ud56d\uc774 \uacf5\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4. \ud574\ub2f9 \ubb38\ud56d\uc5d0 \uccb4\ud06c\ud558\uace0, \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ub2e4\ub978 \uc5f0\uacc4 \ubc95\uc778\uc774 \uac10\uba74 \ud61c\ud0dd\uc744 \uc911\ubcf5\uc73c\ub85c \ubc1b\uc9c0 \uc54a\uc558\uc74c\uc744 \uc120\uc5b8\ud558\ub294 \uc11c\uc2dd\uc744 \ud568\uaed8 \uae30\uc7ac\ud558\uc5ec \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\ubcf4\uace0\uc11c\uc640 \ud568\uaed8 \uc81c\ucd9c\ud558\uba74 \uc790\ub3d9\uc73c\ub85c \uc815\uc0c1 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1882\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1882\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \uccab\ud574\uc5d0 \uacfc\uc138 \ub300\uc0c1 \uc21c\uc774\uc775\uc774 HKD 300\ub9cc\uc774 \ubc1c\uc0dd\ud588\ub2e4\uba74 \ubc95\uc778\uc138\ub294 \ucd1d \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1882\" class=\"elementor-element elementor-element-a77cfc8 e-con-full e-flex e-con e-child\" data-id=\"a77cfc8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa78fa7 elementor-widget elementor-widget-text-editor\" data-id=\"fa78fa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uc774\uc911\uc138\uc728 \uad6c\uc870\uc5d0 \ub530\ub77c \uacfc\uc138 \uc18c\ub4dd \uad6c\uac04\ubcc4\ub85c \ubd84\ud560 \uacc4\uc0b0\ub429\ub2c8\ub2e4. \ucd5c\ucd08 HKD 200\ub9cc \uad6c\uac04\uc5d0 \ub300\ud574\uc11c\ub294 \uac10\uba74 \uc138\uc728\uc778 8.25%\uac00 \uc801\uc6a9\ub418\uc5b4 HKD 165,000\uc758 \uc138\uc561\uc774 \uc0b0\ucd9c\ub429\ub2c8\ub2e4. HKD 200\ub9cc\uc744 \ucd08\uacfc\ud55c \ub098\uba38\uc9c0 HKD 100\ub9cc \uad6c\uac04\uc5d0 \ub300\ud574\uc11c\ub294 \ud45c\uc900 \uc138\uc728\uc778 16.5%\uac00 \uc801\uc6a9\ub418\uc5b4 HKD 165,000\uc758 \uc138\uc561\uc774 \uc0b0\ucd9c\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \ucd1d \ub0a9\ubd80 \uc138 \uc561\uc740 \ub450 \uad6c\uac04\uc744 \ud569\uc0b0\ud55c HKD 330,000\uac00 \ub418\uba70, \uc774\ub294 \ud1b5\uc0c1\uc801\uc778 \ub2e8\uc77c \ud45c\uc900 \uc138\uc728(16.5%)\uc744 \uc804\uc561 \uc801\uc6a9\ud588\uc744 \ub54c (HKD 495,000)\ubcf4\ub2e4 \uc815\ud655\ud788 HKD 165,000(\uc57d 3,200\ub9cc \uc6d0)\uc758 \uc138\uae08\uc744 \ud569\ubc95\uc801\uc73c\ub85c \uc808\uc138\ud558\uac8c \ub418\ub294 \uad6c\uc870\uc785\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1883\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1883\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud64d\ucf69 \ubc95\uc778\uc744 \uc124\ub9bd\ud558\uace0 \ub9e4\ucd9c\uc774 \ubc1c\uc0dd\ud588\uc73c\ub098 \ucd5c\uc885 \uc7ac\ubb34\uc81c\ud45c\uc0c1 '\ub2f9\uae30\uc21c\uc190\uc2e4(\uc801\uc790)'\uc774 \ub0ac\ub2e4\uba74 \ubc95\uc778\uc138\ub294 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1883\" class=\"elementor-element elementor-element-e3ffc66 e-flex e-con-boxed e-con e-child\" data-id=\"e3ffc66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d030531 elementor-widget elementor-widget-text-editor\" data-id=\"d030531\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69 \ubc95\uc778\uc138(Profits Tax)\ub294 \ub9e4\ucd9c\uc561\uc774 \uc544\ub2cc \ud68c\uacc4 \ubc0f \uc138\ubb34 \uc870\uc815\uc744 \uac70\uce5c &#8216;\uacfc\uc138 \ub300\uc0c1 \uc21c\uc774\uc775(Net Taxable Profits)&#8217;\uc5d0 \ub300\ud574\uc11c\ub9cc \ubd80\uacfc\ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc801\ubc95\ud55c \ud68c\uacc4 \uac10\uc0ac\ub97c \uac70\uccd0 \ucd5c\uc885 \uc801\uc790\uac00 \uc99d\uba85\ub41c \ubc95\uc778\uc740 \ub0a9\ubd80\ud560 \ubc95\uc778 \uc138\uac00 0\uc6d0\uc774 \ub429\ub2c8\ub2e4. \ub610\ud55c, \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ubc1c\uc0dd\ud55c \uc138\ubb34\uc0c1 \uacb0\uc190\uae08(Tax Loss)\uc740 \uc18c\uba78\ub418\uc9c0 \uc54a\uace0 \uc775\ub144\ub3c4\ub85c \ubb34\uae30\ud55c \uc774\uc6d4(Carried Forward)\ub418\uc5b4, \ud5a5\ud6c4 \ud751\uc790\uac00 \ubc1c\uc0dd\ud558\ub294 \ud574\uc758 \uc21c\uc774\uc775\uc5d0\uc11c \uc804\uc561 \ucc28\uac10\ud560 \uc218 \uc788\uc73c\ubbc0\ub85c \uc911\uc18c\uae30\uc5c5\uc758 \ucd08\uae30 \uc6b4\uc601\uc5d0 \ub9e4\uc6b0 \uc720\ub9ac\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1884\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1884\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc81c\ub3c4 \uc678\uc5d0 \ud64d\ucf69 \uc138\ubb34\uad6d\uc774 \uc8fc\uae30\uc801\uc73c\ub85c \ubc1c\ud45c\ud558\ub294 '\uc77c\ud68c\uc131 \uc138\uae08 \uac10\uba74 \ud61c\ud0dd'\ub3c4 \uc911\ubcf5\uc73c \ub85c \ubc1b\uc744 \uc218 \uc788\ub098\uc694?  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1884\" class=\"elementor-element elementor-element-71816ce e-flex e-con-boxed e-con e-child\" data-id=\"71816ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-235b731 elementor-widget elementor-widget-text-editor\" data-id=\"235b731\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ub124, \uc911\ubcf5 \uc218\ud61c\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. \ud64d\ucf69 \uc815\ubd80\ub294 \uc608\uc0b0\uc548(Budget) \ubc1c\ud45c \uc2dc \ub9e4 \ud68c\uacc4\uc5f0\ub3c4\uc758 \uc815\ubd80 \uc7ac\uc815 \uc0c1\ud0dc\uc640 \uacbd \uc81c \ub3d9\ud5a5\uc744 \uace0\ub824\ud558\uc5ec \uc77c\ud68c\uc131 \uc138\uae08 \uac10\uba74 \uc815\ucc45\uc744 \ubcf4\uc644 \ubc1c\ud45c\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uc815\ubd80 \uad00\ubcf4 \uace0\uc2dc \uc694\uac15\uc5d0 \ub530\ub77c \ud2b9\uc815 \uacfc\uc138 \uc5f0\ub3c4\uc758 \ucd5c\uc885 \ubc95\uc778\uc138\uc561 \uc911 \ucd5c\uace0 3,000 HKD \ud55c\ub3c4 \ub0b4\uc5d0\uc11c \uc804\uc561 \uac10\uba74\ud574 \uc8fc\ub294 \uc870\uce58\uac00 \ud655\uc815\ub418\uba74, 2\ub2e8\uacc4 \uc774 \uc911\uc138\uc728\uc744 \uc801\uc6a9\ud574 \uacc4\uc0b0\ub41c \ucd5c\uc885 \ub0a9\ubd80 \uc138\uc561\uc5d0\uc11c \ud574\ub2f9 \uac10\uba74\uc561\uc744 \ucd94\uac00\ub85c \ucc28\uac10\ud55c \uc794\uc561\ub9cc \ucd5c\uc885 \ub0a9\ubd80\ud558\uac8c \ub418\ubbc0\ub85c \ud569 \ubc95\uc801\uc778 \uc808\uc138 \uc2dc\ub108\uc9c0\uac00 \uadf9\ub300\ud654\ub429\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\ud55c\\uad6d \\ubcf8\\uc0ac\\uac00 \\ud64d\\ucf69 \\ubc95\\uc778\\uc758 \\uc9c0\\ubd84\\uc744 100% \\uc18c\\uc720\\ud558\\uace0 \\uc788\\ub2e4\\uba74, \\ud55c\\uad6d \\ubcf8\\uc0ac\\uc758 \\uc774\\uc775\\uacfc \\ud569\\uc0b0\\ud558\\uc5ec HKD 200\\ub9cc \\uad6c\\uac04\\uc744 \\uacc4\\uc0b0\\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uc544\\ub2d9\\ub2c8\\ub2e4. \\ud64d\\ucf69 \\uc138\\ubb34\\uad6d(IRD)\\uc758 2\\ub2e8\\uacc4 \\ubc95\\uc778\\uc138\\uc728 \\uc801\\uc6a9 \\uae30\\uc900\\uc740 \\uc624\\uc9c1 &#8216;\\ud64d\\ucf69 \\uc138\\ubc95\\uc758 \\uad00\\ud560\\uad8c \\ub0b4\\uc5d0 \\uc788\\ub294 \\ud64d\\ucf69 \\ubc95\\uc778\\uaca9 \\uc790\\uccb4\\uc758 \\uacfc\\uc138 \\ub300\\uc0c1 \\uc21c\\uc774\\uc775&#8217;\\ub9cc\\uc744 \\uae30\\uc900\\uc73c\\ub85c \\ub3c5\\ub9bd \\uc0b0\\uc815\\ud569\\ub2c8\\ub2e4. \\ud55c\\uad6d \\ubcf8\\uc0ac\\uc758 \\uc7ac\\ubb34\\uc81c\\ud45c\\ub098 \\ud55c\\uad6d \\ub0b4 \\ubc1c\\uc0dd \\ub9e4 [Text Wrapping Break]\\ucd9c \\uc18c\\ub4dd\\uc740 \\ud64d\\ucf69 \\ubc95\\uc778\\uc138 \\uacc4\\uc0b0\\uc5d0 \\ud569\\uc0b0\\ub418\\uc9c0 \\uc54a\\uc2b5\\ub2c8\\ub2e4. \\ub2e4\\ub9cc, \\ud574\\ub2f9 \\ud64d\\ucf69 \\ubc95\\uc778 \\uc678\\uc5d0 \\ud64d\\ucf69 \\ub0b4\\uc5d0 \\ub610 \\ub2e4\\ub978 \\uc790\\ud68c\\uc0ac\\ub97c \\ucd94\\uac00\\ub85c \\uc124\\ub9bd\\ud560 \\uacbd\\uc6b0 \\uadf8 \\uc790\\ud68c\\uc0ac\\uc640\\ub294 &#8216;\\uc5f0\\uacc4 \\ubc95\\uc778&#8217; \\uad00\\uacc4\\uac00 \\uc131\\ub9bd\\ud558\\ubbc0\\ub85c, \\ub450 \\ud64d\\ucf69 \\ubc95\\uc778 \\uc911 \\ub2e8 \\ud558\\ub098\\ub9cc 8.25% \\ud61c\\ud0dd\\uc744 \\uc120\\ud0dd\\ud560 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ubc95\\uc778\\uc138 2\\ub2e8\\uacc4 \\uc138\\uc728 \\ud61c\\ud0dd\\uc744 \\ubc1b\\uae30 \\uc704\\ud574 \\ub9e4\\ub144 \\uc138\\ubb34\\uad6d\\uc5d0 \\ubcc4\\ub3c4\\uc758 \\uac10\\uba74 \\uc2e0\\uccad \\uc11c\\ub958\\ub97c \\uc81c\\ucd9c\\ud574\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ubcc4\\ub3c4\\uc758 \\ub3c5\\ub9bd\\ub41c \\uc2e0\\uccad \\uc11c\\ub958\\ub97c \\uc81c\\ucd9c\\ud560 \\ud544\\uc694\\ub294 \\uc5c6\\uc2b5\\ub2c8\\ub2e4. \\ub9e4\\ub144 \\uc138\\ubb34\\uad6d\\uc5d0\\uc11c \\ubc95\\uc778 \\uc55e\\uc73c\\ub85c \\ubc1c\\ud589\\ud558\\ub294 \\uc815\\uc2dd \\ubc95\\uc778 \\uc138 \\uc2e0\\uace0\\uc11c(Profits Tax Return, Form BIR51) \\ubcf8\\ubb38 \\ub0b4\\uc5d0 &#8216;2\\ub2e8\\uacc4 \\ubc95\\uc778\\uc138\\uc728 \\uc801\\uc6a9 \\uc5ec\\ubd80&#8217;\\ub97c \\uccb4\\ud06c\\ud558\\ub294 \\ucef4\\ud50c\\ub77c\\uc774\\uc5b8\\uc2a4 \\ubb38\\ud56d\\uc774 \\uacf5\\uc2dc\\ub418\\uc5b4 \\uc788\\uc2b5\\ub2c8\\ub2e4. \\ud574\\ub2f9 \\ubb38\\ud56d\\uc5d0 \\uccb4\\ud06c\\ud558\\uace0, \\ub2f9\\ud574 \\uc5f0\\ub3c4\\uc5d0 \\ub2e4\\ub978 \\uc5f0\\uacc4 \\ubc95\\uc778\\uc774 \\uac10\\uba74 \\ud61c\\ud0dd\\uc744 \\uc911\\ubcf5\\uc73c\\ub85c \\ubc1b\\uc9c0 \\uc54a\\uc558\\uc74c\\uc744 \\uc120\\uc5b8\\ud558\\ub294 \\uc11c\\uc2dd\\uc744 \\ud568\\uaed8 \\uae30\\uc7ac\\ud558\\uc5ec \\uacf5\\uc778\\ud68c\\uacc4\\uc0ac(CPA) \\uac10\\uc0ac\\ubcf4\\uace0\\uc11c\\uc640 \\ud568\\uaed8 \\uc81c\\ucd9c\\ud558\\uba74 \\uc790\\ub3d9\\uc73c\\ub85c \\uc815\\uc0c1 \\uc801\\uc6a9\\ub429\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\uccab\\ud574\\uc5d0 \\uacfc\\uc138 \\ub300\\uc0c1 \\uc21c\\uc774\\uc775\\uc774 HKD 300\\ub9cc\\uc774 \\ubc1c\\uc0dd\\ud588\\ub2e4\\uba74 \\ubc95\\uc778\\uc138\\ub294 \\ucd1d \\uc5b4\\ub5bb\\uac8c \\uacc4\\uc0b0\\ub418\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uc774\\uc911\\uc138\\uc728 \\uad6c\\uc870\\uc5d0 \\ub530\\ub77c \\uacfc\\uc138 \\uc18c\\ub4dd \\uad6c\\uac04\\ubcc4\\ub85c \\ubd84\\ud560 \\uacc4\\uc0b0\\ub429\\ub2c8\\ub2e4. \\ucd5c\\ucd08 HKD 200\\ub9cc \\uad6c\\uac04\\uc5d0 \\ub300\\ud574\\uc11c\\ub294 \\uac10\\uba74 \\uc138\\uc728\\uc778 8.25%\\uac00 \\uc801\\uc6a9\\ub418\\uc5b4 HKD 165,000\\uc758 \\uc138\\uc561\\uc774 \\uc0b0\\ucd9c\\ub429\\ub2c8\\ub2e4. HKD 200\\ub9cc\\uc744 \\ucd08\\uacfc\\ud55c \\ub098\\uba38\\uc9c0 HKD 100\\ub9cc \\uad6c\\uac04\\uc5d0 \\ub300\\ud574\\uc11c\\ub294 \\ud45c\\uc900 \\uc138\\uc728\\uc778 16.5%\\uac00 \\uc801\\uc6a9\\ub418\\uc5b4 HKD 165,000\\uc758 \\uc138\\uc561\\uc774 \\uc0b0\\ucd9c\\ub429\\ub2c8\\ub2e4. \\ub530\\ub77c\\uc11c \\ucd1d \\ub0a9\\ubd80 \\uc138 \\uc561\\uc740 \\ub450 \\uad6c\\uac04\\uc744 \\ud569\\uc0b0\\ud55c HKD 330,000\\uac00 \\ub418\\uba70, \\uc774\\ub294 \\ud1b5\\uc0c1\\uc801\\uc778 \\ub2e8\\uc77c \\ud45c\\uc900 \\uc138\\uc728(16.5%)\\uc744 \\uc804\\uc561 \\uc801\\uc6a9\\ud588\\uc744 \\ub54c (HKD 495,000)\\ubcf4\\ub2e4 \\uc815\\ud655\\ud788 HKD 165,000(\\uc57d 3,200\\ub9cc \\uc6d0)\\uc758 \\uc138\\uae08\\uc744 \\ud569\\ubc95\\uc801\\uc73c\\ub85c \\uc808\\uc138\\ud558\\uac8c \\ub418\\ub294 \\uad6c\\uc870\\uc785\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc744 \\uc124\\ub9bd\\ud558\\uace0 \\ub9e4\\ucd9c\\uc774 \\ubc1c\\uc0dd\\ud588\\uc73c\\ub098 \\ucd5c\\uc885 \\uc7ac\\ubb34\\uc81c\\ud45c\\uc0c1 '\\ub2f9\\uae30\\uc21c\\uc190\\uc2e4(\\uc801\\uc790)'\\uc774 \\ub0ac\\ub2e4\\uba74 \\ubc95\\uc778\\uc138\\ub294 \\uc5b4\\ub5bb\\uac8c \\ub418\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud64d\\ucf69 \\ubc95\\uc778\\uc138(Profits Tax)\\ub294 \\ub9e4\\ucd9c\\uc561\\uc774 \\uc544\\ub2cc \\ud68c\\uacc4 \\ubc0f \\uc138\\ubb34 \\uc870\\uc815\\uc744 \\uac70\\uce5c &#8216;\\uacfc\\uc138 \\ub300\\uc0c1 \\uc21c\\uc774\\uc775(Net Taxable Profits)&#8217;\\uc5d0 \\ub300\\ud574\\uc11c\\ub9cc \\ubd80\\uacfc\\ub429\\ub2c8\\ub2e4. \\ub530\\ub77c\\uc11c \\uc801\\ubc95\\ud55c \\ud68c\\uacc4 \\uac10\\uc0ac\\ub97c \\uac70\\uccd0 \\ucd5c\\uc885 \\uc801\\uc790\\uac00 \\uc99d\\uba85\\ub41c \\ubc95\\uc778\\uc740 \\ub0a9\\ubd80\\ud560 \\ubc95\\uc778 \\uc138\\uac00 0\\uc6d0\\uc774 \\ub429\\ub2c8\\ub2e4. \\ub610\\ud55c, \\ub2f9\\ud574 \\uc5f0\\ub3c4\\uc5d0 \\ubc1c\\uc0dd\\ud55c \\uc138\\ubb34\\uc0c1 \\uacb0\\uc190\\uae08(Tax Loss)\\uc740 \\uc18c\\uba78\\ub418\\uc9c0 \\uc54a\\uace0 \\uc775\\ub144\\ub3c4\\ub85c \\ubb34\\uae30\\ud55c \\uc774\\uc6d4(Carried Forward)\\ub418\\uc5b4, \\ud5a5\\ud6c4 \\ud751\\uc790\\uac00 \\ubc1c\\uc0dd\\ud558\\ub294 \\ud574\\uc758 \\uc21c\\uc774\\uc775\\uc5d0\\uc11c \\uc804\\uc561 \\ucc28\\uac10\\ud560 \\uc218 \\uc788\\uc73c\\ubbc0\\ub85c \\uc911\\uc18c\\uae30\\uc5c5\\uc758 \\ucd08\\uae30 \\uc6b4\\uc601\\uc5d0 \\ub9e4\\uc6b0 \\uc720\\ub9ac\\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"2\\ub2e8\\uacc4 \\ubc95\\uc778\\uc138\\uc728 \\uc81c\\ub3c4 \\uc678\\uc5d0 \\ud64d\\ucf69 \\uc138\\ubb34\\uad6d\\uc774 \\uc8fc\\uae30\\uc801\\uc73c\\ub85c \\ubc1c\\ud45c\\ud558\\ub294 '\\uc77c\\ud68c\\uc131 \\uc138\\uae08 \\uac10\\uba74 \\ud61c\\ud0dd'\\ub3c4 \\uc911\\ubcf5\\uc73c \\ub85c \\ubc1b\\uc744 \\uc218 \\uc788\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ub124, \\uc911\\ubcf5 \\uc218\\ud61c\\uac00 \\uac00\\ub2a5\\ud569\\ub2c8\\ub2e4. \\ud64d\\ucf69 \\uc815\\ubd80\\ub294 \\uc608\\uc0b0\\uc548(Budget) \\ubc1c\\ud45c \\uc2dc \\ub9e4 \\ud68c\\uacc4\\uc5f0\\ub3c4\\uc758 \\uc815\\ubd80 \\uc7ac\\uc815 \\uc0c1\\ud0dc\\uc640 \\uacbd \\uc81c \\ub3d9\\ud5a5\\uc744 \\uace0\\ub824\\ud558\\uc5ec \\uc77c\\ud68c\\uc131 \\uc138\\uae08 \\uac10\\uba74 \\uc815\\ucc45\\uc744 \\ubcf4\\uc644 \\ubc1c\\ud45c\\ud569\\ub2c8\\ub2e4. \\uc608\\ub97c \\ub4e4\\uc5b4 \\uc815\\ubd80 \\uad00\\ubcf4 \\uace0\\uc2dc \\uc694\\uac15\\uc5d0 \\ub530\\ub77c \\ud2b9\\uc815 \\uacfc\\uc138 \\uc5f0\\ub3c4\\uc758 \\ucd5c\\uc885 \\ubc95\\uc778\\uc138\\uc561 \\uc911 \\ucd5c\\uace0 3,000 HKD \\ud55c\\ub3c4 \\ub0b4\\uc5d0\\uc11c \\uc804\\uc561 \\uac10\\uba74\\ud574 \\uc8fc\\ub294 \\uc870\\uce58\\uac00 \\ud655\\uc815\\ub418\\uba74, 2\\ub2e8\\uacc4 \\uc774 \\uc911\\uc138\\uc728\\uc744 \\uc801\\uc6a9\\ud574 \\uacc4\\uc0b0\\ub41c \\ucd5c\\uc885 \\ub0a9\\ubd80 \\uc138\\uc561\\uc5d0\\uc11c \\ud574\\ub2f9 \\uac10\\uba74\\uc561\\uc744 \\ucd94\\uac00\\ub85c \\ucc28\\uac10\\ud55c \\uc794\\uc561\\ub9cc \\ucd5c\\uc885 \\ub0a9\\ubd80\\ud558\\uac8c \\ub418\\ubbc0\\ub85c \\ud569 \\ubc95\\uc801\\uc778 \\uc808\\uc138 \\uc2dc\\ub108\\uc9c0\\uac00 \\uadf9\\ub300\\ud654\\ub429\\ub2c8\\ub2e4.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67c25d2 elementor-widget elementor-widget-spacer\" data-id=\"67c25d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-466daf8 elementor-widget elementor-widget-text-editor\" data-id=\"466daf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div>\n<div style=\"flex-basis: 100%;\">\u00a0<\/div>\n<p style=\"color: #666666; font-family: 'Noto Sans KR', sans-serif; font-size: 11px; text-align: center;\"><span style=\"font-weight: bolder;\">[\ubb34\ub2e8\ubcf5\uc0ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0] \u24d22026 Pemia TNC. All rights reserved.<\/span><\/p>\n<p style=\"color: #666666; font-family: 'Noto Sans KR', sans-serif; font-size: 11px; text-align: center;\">\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4. \uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac, \uc7ac\ubc30\ud3ec, 2\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70, \uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 6<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ud604\uc7ac \ud64d\ucf69\uc5d0\uc11c\ub294 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4(two-tiered profits tax rates)\uac00 \uc2dc\ud589 \uc911\uc774\uace0, \ub300\ubd80\ubd84 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728\uc774 \ubb34\uc5c7\uc778\uc9c0, \ud574\ub2f9 \uc138\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud574 \uc778\uc9c0\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":107922,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[176],"tags":[384,385],"class_list":["post-107920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176","tag-384","tag-385"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/05\/IT_tc00480000017-scaled.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud64d\ucf69 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4 | \ud64d\ucf69 \ubc95\uc778 \uc6b4\uc601\uc790\ub97c \uc704\ud55c \uc138\ubb34 \uac00\uc774\ub4dc<\/title>\n<meta name=\"description\" content=\"\ud604\uc7ac \ud64d\ucf69\uc5d0\uc11c\ub294 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4\uac00 \uc2dc\ud589 \uc911\uc774\uace0, \ub300\ubd80\ubd84 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728\uc774 \ubb34\uc5c7\uc778\uc9c0, \ud574\ub2f9 \uc138\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud574 \uc778\uc9c0\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ubc95\uc778\uc138-\uc774\uc911\uc138\uc728-\uc81c\ub3c4\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ud64d\ucf69 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4 | \ud64d\ucf69 \ubc95\uc778 \uc6b4\uc601\uc790\ub97c \uc704\ud55c \uc138\ubb34 \uac00\uc774\ub4dc\" \/>\n<meta property=\"og:description\" content=\"\ud604\uc7ac \ud64d\ucf69\uc5d0\uc11c\ub294 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4\uac00 \uc2dc\ud589 \uc911\uc774\uace0, \ub300\ubd80\ubd84 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728\uc774 \ubb34\uc5c7\uc778\uc9c0, \ud574\ub2f9 \uc138\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud574 \uc778\uc9c0\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ubc95\uc778\uc138-\uc774\uc911\uc138\uc728-\uc81c\ub3c4\/\" \/>\n<meta property=\"og:site_name\" content=\"Premia TNC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PremiaTNC\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-30T06:44:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-30T07:33:44+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/05\/IT_tc00480000017-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1277\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"premiatnc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\uae00\uc4f4\uc774\" \/>\n\t<meta name=\"twitter:data1\" content=\"premiatnc\" \/>\n\t<meta name=\"twitter:label2\" content=\"\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04\" \/>\n\t<meta name=\"twitter:data2\" content=\"11\ubd84\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\ud64d\ucf69 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4 | \ud64d\ucf69 \ubc95\uc778 \uc6b4\uc601\uc790\ub97c \uc704\ud55c \uc138\ubb34 \uac00\uc774\ub4dc","description":"\ud604\uc7ac \ud64d\ucf69\uc5d0\uc11c\ub294 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4\uac00 \uc2dc\ud589 \uc911\uc774\uace0, \ub300\ubd80\ubd84 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728\uc774 \ubb34\uc5c7\uc778\uc9c0, \ud574\ub2f9 \uc138\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud574 \uc778\uc9c0\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ubc95\uc778\uc138-\uc774\uc911\uc138\uc728-\uc81c\ub3c4\/","og_locale":"ko_KR","og_type":"article","og_title":"\ud64d\ucf69 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4 | \ud64d\ucf69 \ubc95\uc778 \uc6b4\uc601\uc790\ub97c \uc704\ud55c \uc138\ubb34 \uac00\uc774\ub4dc","og_description":"\ud604\uc7ac \ud64d\ucf69\uc5d0\uc11c\ub294 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4\uac00 \uc2dc\ud589 \uc911\uc774\uace0, \ub300\ubd80\ubd84 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728\uc774 \ubb34\uc5c7\uc778\uc9c0, \ud574\ub2f9 \uc138\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud574 \uc778\uc9c0\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.","og_url":"https:\/\/premiatnc.com\/kr\/\uc778\uc0ac\uc774\ud2b8\/\ube14\ub85c\uadf8\/\ud64d\ucf69\/\ud64d\ucf69-\ubc95\uc778\uc138-\uc774\uc911\uc138\uc728-\uc81c\ub3c4\/","og_site_name":"Premia TNC","article_publisher":"https:\/\/www.facebook.com\/PremiaTNC\/","article_published_time":"2026-06-30T06:44:23+00:00","article_modified_time":"2026-06-30T07:33:44+00:00","og_image":[{"width":1920,"height":1277,"url":"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/05\/IT_tc00480000017-scaled.jpg","type":"image\/jpeg"}],"author":"premiatnc","twitter_card":"summary_large_image","twitter_misc":{"\uae00\uc4f4\uc774":"premiatnc","\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04":"11\ubd84"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/#article","isPartOf":{"@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/"},"author":{"name":"premiatnc","@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/person\/4b3345937ac253f21a2d469a5a654355"},"headline":"\ud64d\ucf69 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc694\uac74\uacfc \uc808\uc138 \uc804\ub7b5","datePublished":"2026-06-30T06:44:23+00:00","dateModified":"2026-06-30T07:33:44+00:00","mainEntityOfPage":{"@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/"},"wordCount":154,"publisher":{"@id":"https:\/\/premiatnc.com\/kr\/#organization"},"image":{"@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/#primaryimage"},"thumbnailUrl":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/05\/IT_tc00480000017-scaled.jpg","keywords":["\ud64d\ucf69","\ud64d\ucf69\ubc95\uc778"],"articleSection":["\ud64d\ucf69"],"inLanguage":"ko-KR"},{"@type":"WebPage","@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/","url":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/","name":"\ud64d\ucf69 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4 | \ud64d\ucf69 \ubc95\uc778 \uc6b4\uc601\uc790\ub97c \uc704\ud55c \uc138\ubb34 \uac00\uc774\ub4dc","isPartOf":{"@id":"https:\/\/premiatnc.com\/kr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/#primaryimage"},"image":{"@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/#primaryimage"},"thumbnailUrl":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/05\/IT_tc00480000017-scaled.jpg","datePublished":"2026-06-30T06:44:23+00:00","dateModified":"2026-06-30T07:33:44+00:00","description":"\ud604\uc7ac \ud64d\ucf69\uc5d0\uc11c\ub294 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4\uac00 \uc2dc\ud589 \uc911\uc774\uace0, \ub300\ubd80\ubd84 \ubc95\uc778\uc5d0 \uc801\uc6a9\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud64d\ucf69\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud558\ub294 \uacbd\uc6b0, \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728\uc774 \ubb34\uc5c7\uc778\uc9c0, \ud574\ub2f9 \uc138\ubb34 \uc2dc\uc2a4\ud15c\uc5d0 \ub300\ud574 \uc778\uc9c0\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.","breadcrumb":{"@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/#breadcrumb"},"inLanguage":"ko-KR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/"]}]},{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/#primaryimage","url":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/05\/IT_tc00480000017-scaled.jpg","contentUrl":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2024\/05\/IT_tc00480000017-scaled.jpg","width":1920,"height":1277,"caption":"\ud64d\ucf69 \ubc95\uc778\uc138 \uc774\uc911\uc138\uc728 \uc81c\ub3c4"},{"@type":"BreadcrumbList","@id":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8%ec%84%b8-%ec%9d%b4%ec%a4%91%ec%84%b8%ec%9c%a8-%ec%a0%9c%eb%8f%84\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/premiatnc.com\/kr\/"},{"@type":"ListItem","position":2,"name":"\ud64d\ucf69 2\ub2e8\uacc4 \ubc95\uc778\uc138\uc728 \uc694\uac74\uacfc \uc808\uc138 \uc804\ub7b5"}]},{"@type":"WebSite","@id":"https:\/\/premiatnc.com\/kr\/#website","url":"https:\/\/premiatnc.com\/kr\/","name":"Premia TNC","description":"Top-tier consulting firm in Asia","publisher":{"@id":"https:\/\/premiatnc.com\/kr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/premiatnc.com\/kr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ko-KR"},{"@type":"Organization","@id":"https:\/\/premiatnc.com\/kr\/#organization","name":"premiatnc","url":"https:\/\/premiatnc.com\/kr\/","logo":{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/logo\/image\/","url":"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2021\/09\/PREMIA-TNC-LOGO-03.png","contentUrl":"http:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2021\/09\/PREMIA-TNC-LOGO-03.png","width":1920,"height":525,"caption":"premiatnc"},"image":{"@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/PremiaTNC\/","https:\/\/www.instagram.com\/premiatnc\/","https:\/\/www.linkedin.com\/company\/premiatnc","https:\/\/www.youtube.com\/premiatnc"]},{"@type":"Person","@id":"https:\/\/premiatnc.com\/kr\/#\/schema\/person\/4b3345937ac253f21a2d469a5a654355","name":"premiatnc","url":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"}]}},"_links":{"self":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts\/107920","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/comments?post=107920"}],"version-history":[{"count":10,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts\/107920\/revisions"}],"predecessor-version":[{"id":139825,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/posts\/107920\/revisions\/139825"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/media\/107922"}],"wp:attachment":[{"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/media?parent=107920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/categories?post=107920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/premiatnc.com\/kr\/wp-json\/wp\/v2\/tags?post=107920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}