{"id":11581,"date":"2024-09-03T14:08:17","date_gmt":"2024-09-03T06:08:17","guid":{"rendered":"http:\/\/gfcpahk.com\/news\/audit\/xgldsznjsffhyhz\/"},"modified":"2024-09-03T14:08:17","modified_gmt":"2024-09-03T06:08:17","slug":"xgldsznjsffhyhz","status":"publish","type":"post","link":"http:\/\/gfcpahk.com\/en\/news\/audit\/xgldsznjsffhyhz\/","title":{"rendered":"\u3010\u9999\u6e2f\u5229\u5f97\u7a0e\u6307\u5357\u3011\u8ba1\u7b97\u65b9\u6cd5\u548c\u4f18\u60e0\u653f\u7b56"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/mmbiz.qpic.cn\/sz_mmbiz_gif\/fhScQe9TPpeUJ7kibNOOLXz78fTniaYw7kyoqBXwWb0z3xHZNicY8ER0rziaChwwTQDicb9Z6Ber8LPvxxahrBNAIYg\/640?wx_fmt=gif&amp;from=appmsg&amp;tp=webp&amp;wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\"><img decoding=\"async\" src=\"https:\/\/mmbiz.qpic.cn\/sz_mmbiz_jpg\/fhScQe9TPpfopEKGcjxnz9uEdtLDGZMbiaVib9MXvaxJ6wdNZ5fdKfNUIkDamMWwkT1ic9ibkvcQfMkEdC97SHFERQ\/640?wx_fmt=jpeg&amp;from=appmsg&amp;tp=webp&amp;wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\"><\/p>\n<section><\/section>\n<section><span>\u7a0e\u52a1\u662f\u6bcf\u4e2a\u4f01\u4e1a\u4e3b\u7684\u91cd\u8981\u8d23\u4efb\uff0c\u5c24\u5176\u662f\u5728\u9999\u6e2f\u8fd9\u6837\u7684\u5168\u7403\u91d1\u878d\u4e2d\u5fc3\u8fd0\u8425\u3002\u4e86\u89e3\u9999\u6e2f\u7684\u5229\u5f97\u7a0e\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u9886\u5bfc\u8005\u6709\u6548\u7ba1\u7406\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4f18\u5316\u8d22\u52a1\u4e1a\u7ee9\u3002<\/span><\/section>\n<h2><strong><span>\u9999\u6e2f\u5229\u5f97\u7a0e\u7684\u5b9a\u4e49\u548c\u539f\u5219<\/span><\/strong><span><strong><\/strong><\/span><\/h2>\n<p><span>\u5229\u5f97\u7a0e\u6216\u516c\u53f8\u6240\u5f97\u7a0e\u662f\u5bf9\u5728\u9999\u6e2f\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8\u5f81\u6536\u7684\u4e3b\u8981\u7a0e\u79cd\u3002<\/span><\/p>\n<p><span>\u5229\u5f97\u7a0e\u6bcf\u5e74\u5411\u5728\u9999\u6e2f\u4ece\u4e8b\u8d38\u6613\u3001\u4e13\u4e1a\u6216\u4e1a\u52a1\u7684\u4e2a\u4eba\u5f81\u6536\uff0c\u7a0e\u7387\u4ee5\u8be5\u5e74\u5ea6\u5728\u9999\u6e2f\u6216\u4ece\u9999\u6e2f\u4ea7\u751f\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6\u4e3a\u57fa\u7840\uff0c\u4f46\u4e0d\u5305\u62ec\u51fa\u552e\u8d44\u672c\u8d44\u4ea7\u6240\u5f97\u7684\u5229\u6da6\u3002<\/span><\/p>\n<p><span>\u5229\u5f97\u7a0e\u53d7\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7ba1\u8f96\uff0c\u8be5\u6761\u4f8b\u6982\u8ff0\u4e86\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u5904\u7406\u3001\u7eb3\u7a0e\u4e49\u52a1\u548c\u8c41\u514d\u60c5\u51b5\u3002<\/span><\/p>\n<section><span>\u9999\u6e2f\u5229\u5f97\u7a0e\u5236\u5ea6\u7684\u7ed3\u6784\u6709\u4e24\u4e2a\u4e3b\u8981\u539f\u5219&#8211;\u4e24\u7ea7\u5f81\u7a0e\u539f\u5219\u548c\u5c5e\u5730\u539f\u5219\u3002<\/span><\/section>\n<p><span><strong>\u4e24\u7ea7\u7a0e\u7387\u539f\u5219<\/strong><\/span><\/p>\n<p><span>\u4e24\u7ea7\u7a0e\u7387\u539f\u5219\u662f\u6307\u5bf9\u5e94\u8bc4\u7a0e\u5229\u6da6\u9002\u7528\u4e24\u79cd\u4e0d\u540c\u7684\u7a0e\u7387&#8211;\u9996 200 \u4e07\u6e2f\u5143\u9002\u7528\u8f83\u4f4e\u7a0e\u7387\uff0c\u8d85\u8fc7\u8be5\u91d1\u989d\u7684\u5229\u6da6\u9002\u7528\u6807\u51c6\u7a0e\u7387\u3002<\/span><\/p>\n<p><span>\u8fd9\u4e00\u539f\u5219\u7531\u9999\u6e2f\u653f\u5e9c\u4e8e 2018 \u5e74\u5236\u5b9a\uff0c\u65e8\u5728\u51cf\u8f7b\u5c0f\u578b\u4f01\u4e1a\u7684\u7a0e\u6536\u8d1f\u62c5\uff0c\u4fc3\u8fdb\u521b\u4e1a\u3002<\/span><\/p>\n<p><span>\u5728\u4e24\u7ea7\u7a0e\u7387\u539f\u5219\u4e0b\uff0c\u6240\u6709\u516c\u53f8\u548c\u975e\u6cd5\u4eba\u4f01\u4e1a\u7684\u9999\u6e2f\u5229\u5f97\u7a0e\u7a0e\u7387\u5982\u4e0b\uff1a<\/span><\/p>\n<p><span><strong>\u516c\u53f8<\/strong><\/span><\/p>\n<ul>\n<li>\n<p><span>\u9996\u7b14\u5e94\u8bc4\u7a0e\u5229\u6da6\u4e3a 200 \u4e07\u6e2f\u5143\uff0c\u7a0e\u7387\u4e3a 8.25%\u3002<\/span><\/p>\n<\/li>\n<li>\n<section><span><span>\u5e94\u8bc4\u7a0e<\/span>\u5229\u6da6\u8d85\u8fc7 200 \u4e07\u6e2f\u5143\u7684\u90e8\u5206\uff0c\u7a0e\u7387\u4e3a 16.5%\u3002<\/span><\/section>\n<\/li>\n<\/ul>\n<p><span><strong>\u975e\u516c\u53f8\u4f01\u4e1a\uff08\u5408\u4f19\u4f01\u4e1a\u548c\u72ec\u8d44\u4f01\u4e1a\uff09<\/strong><\/span><\/p>\n<ul>\n<li>\n<p><span>\u9996\u7b14\u5e94\u8bc4\u7a0e\u5229\u6da6\u4e3a\u6e2f\u5e01200\u4e07\u5143\uff0c\u7a0e\u7387\u4e3a7.5%\u3002<\/span><\/p>\n<\/li>\n<li>\n<section><span>\u5e94\u8bc4\u7a0e\u5229\u6da6\u8d85\u8fc7\u6e2f\u5e01200\u4e07\u5143\u7684\u90e8\u5206\uff0c\u7a0e\u7387\u4e3a15%\u3002<\/span><\/section>\n<\/li>\n<\/ul>\n<p><span><strong>\u5c5e\u5730\u539f\u5219<\/strong><\/span><\/p>\n<p><span>\u5c5e\u5730\u539f\u5219\u662f\u6307\u53ea\u6709\u5728\u9999\u6e2f\u5f00\u5c55\u4e1a\u52a1\u6240\u4ea7\u751f\u7684\u5229\u6da6\u624d\u88ab\u89c6\u4e3a\u5e94\u7eb3\u7a0e\u3002<\/span><\/p>\n<p><span>\u8fd9\u4e00\u539f\u5219\u4fdd\u8bc1\u4e86\u516c\u53f8\u53ea\u9700\u5c31\u5176\u5728\u9999\u6e2f\u5883\u5185\u4ea7\u751f\u7684\u5229\u6da6\u7eb3\u7a0e\uff0c\u800c\u65e0\u9700\u8003\u8651\u5176\u5c45\u6c11\u8eab\u4efd\u3002<\/span><\/p>\n<section><span>\u8fd9\u9879\u653f\u7b56\u4f7f\u9999\u6e2f\u6210\u4e3a\u4e00\u4e2a\u5bf9\u4f01\u4e1a\u5177\u6709\u5438\u5f15\u529b\u7684\u5730\u65b9\uff0c\u56e0\u4e3a\u5b83\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4e86\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5e76\u63d0\u4f9b\u4e86\u4f18\u4e8e\u5176\u4ed6\u56fd\u5bb6\u7684\u5229\u5f97\u7a0e\u8ba1\u5212\u7684\u7ade\u4e89\u4f18\u52bf\u3002<\/span><\/section>\n<p><span><strong>\u5229\u5f97\u7a0e\u57fa\u7840\u77e5\u8bc6<\/strong><\/span><\/p>\n<p><span><strong><span>\u5e94\u8bfe\u7a0e\u5229\u6da6\uff08<strong><span>taxable profit&nbsp;<\/span>\uff09<\/strong><\/span><\/strong><\/span><\/p>\n<p><span>\u6839\u636e\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\uff0c\u5e94\u8bfe\u7a0e\u5229\u6da6\u5305\u62ec\u4ee5\u4e0b\u5404\u9879\uff1a<\/span><\/p>\n<ul>\n<li>\n<section><span>\u8d38\u6613\u5229\u6da6<\/span><\/section>\n<\/li>\n<li>\n<section><span>\u4e13\u4e1a\u6536\u8d39<\/span><\/section>\n<\/li>\n<li>\n<p><span>\u8425\u4e1a\u6536\u5165<\/span><\/p>\n<\/li>\n<\/ul>\n<p><span>\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u9999\u6e2f\u7684\u975e\u5e94\u8bfe\u7a0e\u5229\u6da6\u53ef\u80fd\u5305\u62ec<\/span><\/p>\n<ul>\n<li>\n<section><span>\u51fa\u552e\u8d44\u672c\u8d44\u4ea7\uff08\u80a1\u7968\u3001\u7269\u4e1a\uff09\u6240\u5f97\u7684\u8d44\u672c\u6536\u76ca<\/span><\/section>\n<\/li>\n<li>\n<section><span>\u6765\u81ea\u514d\u7a0e\u6765\u6e90\u7684\u80a1\u606f\u6536\u5165<\/span><\/section>\n<\/li>\n<li>\n<p><span>\u6765\u81ea\u5408\u8d44\u683c\u503a\u52a1\u5de5\u5177\u7684\u6536\u5165<\/span><\/p>\n<\/li>\n<\/ul>\n<h3><\/h3>\n<h3><span><strong>\u5e94\u8bc4\u7a0e\u5229\u6da6\uff08<span>assessable profit\uff09<\/span><\/strong><\/span><\/h3>\n<p><span>\u5e94\u8bc4\u7a0e\u5229\u6da6\u662f\u6307<span>\u7b26\u5408\u7eb3\u7a0e\u6761\u4ef6\u7684\u51c0\u5229\u6da6\u3002\u5176\u8ba1\u7b97\u65b9\u6cd5\u662f\u4ece\u5e94\u7a0e\u5229\u6da6\u4e2d\u51cf\u53bb\u5141\u8bb8\u6263\u9664\u989d\u3002<\/span><\/span><\/p>\n<p><span>\u5141\u8bb8\u6263\u9664\u7684\u8d39\u7528\u662f\u6307\u4f01\u4e1a\u53ef\u4ee5\u4ece\u5176\u5e94\u7eb3\u7a0e\u5229\u6da6\u4e2d\u6263\u9664\u7684\u8d39\u7528\uff0c\u4ee5\u51cf\u5c11\u5e94\u7eb3\u7a0e\u91d1\u989d\u3002\u8fd9\u4e9b\u8d39\u7528\u5305\u62ec<\/span><\/p>\n<ul>\n<li>\n<section><span>\u5728\u4ea7\u751f\u6536\u5165\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u4e1a\u52a1\u6216\u8d38\u6613\u652f\u51fa<\/span><\/section>\n<\/li>\n<li>\n<section><span>\u7528\u4e8e\u4e1a\u52a1\u8fd0\u8425\u7684\u8d44\u4ea7\u6298\u65e7<\/span><\/section>\n<\/li>\n<li>\n<section><span>\u5411\u6279\u51c6\u7684\u6148\u5584\u673a\u6784\u6350\u6b3e<\/span><\/section>\n<\/li>\n<\/ul>\n<section><span><strong><span>\u5e94\u7f34\u7a0e\u6b3e\uff08tax payable\uff09<\/span><\/strong><\/span><\/section>\n<p><span>\u8be5\u672f\u8bed\u8868\u793a\u516c\u53f8\u5728\u6263\u9664\u4efb\u4f55\u7a0e\u6536\u62b5\u514d\u3001\u514d\u7a0e\u989d\u6216\u51cf\u514d\u540e\uff0c\u5e94\u5411\u653f\u5e9c\u7f34\u7eb3\u7684\u7a0e\u6b3e\u51c0\u989d\u3002<\/span><\/p>\n<p><span>\u6362\u53e5\u8bdd\u8bf4\uff0c\u8fd9\u662f\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u5176\u5e94\u8bc4\u7a0e\u5229\u6da6\u548c\u9002\u7528\u7a0e\u7387\u652f\u4ed8\u7684\u6700\u7ec8\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<section><span><strong>\u5982\u4f55\u8ba1\u7b97\u9999<\/strong><strong>\u6e2f\u5229\u5f97\u7a0e<\/strong><strong>\uff1f<\/strong><\/span><\/section>\n<p><span>\u4e86\u89e3\u5982\u4f55\u8ba1\u7b97\u5229\u5f97\u7a0e\u5bf9\u51c6\u786e\u6027\u548c\u5408\u89c4\u6027\u81f3\u5173\u91cd\u8981\u3002\u4e3a\u4e86\u66f4\u597d\u5730\u638c\u63e1\u5229\u5f97\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u4ee5\u4e0b\u4ee5 A\u7535\u5b50\u516c\u53f8\u4e3a\u4f8b\u6765\u8fdb\u4e00\u6b65\u4e86\u89e3\u548c\u638c\u63e1\u3002<\/span><\/p>\n<section><span><strong>\u7b2c 1 \u6b65\uff1a\u786e\u5b9a\u5e94\u8bfe\u7a0e\u5229\u6da6\uff08taxable profit&nbsp;\uff09<\/strong><\/span><\/section>\n<p><span>\u7b2c\u4e00\u6b65\u662f\u786e\u5b9a\u5728\u9999\u6e2f\u4ece\u4e8b\u8d38\u6613\u3001\u4e13\u4e1a\u6216\u5546\u4e1a\u6d3b\u52a8\u7684\u5e94\u8bfe\u7a0e\u5229\u6da6\u3002<\/span><\/p>\n<p><span>\u5047\u8bbe A\u7535\u5b50\u516c\u53f8\u5728 2022\/2023 \u8d22\u653f\u5e74\u5ea6\u7684\u5e94\u8bfe\u7a0e\u5229\u6da6\u4e3a 500 \u4e07\u6e2f\u5143\uff0c\u5176\u4e2d\u5305\u62ec<\/span><\/p>\n<ul>\n<li>\n<p><span>300 \u4e07\u6e2f\u5143\u6765\u81ea\u5728\u9999\u6e2f\u9500\u552e\u7535\u5b50\u4ea7\u54c1\u3002<\/span><\/p>\n<\/li>\n<li>\n<p><span>200 \u4e07\u6e2f\u5143\u6765\u81ea\u5411\u4e2d\u56fd\u51fa\u53e3\u4ea7\u54c1\u3002<\/span><\/p>\n<\/li>\n<\/ul>\n<p><span>\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0cA\u7535\u5b50\u516c\u53f8\u6709\u8d23\u4efb\u4e3a\u5728\u9999\u6e2f\u672c\u5730\u9500\u552e\u6240\u5f97\u7684 300 \u4e07\u6e2f\u5143\u7f34\u7eb3\u9999\u6e2f\u5229\u5f97\u7a0e\u3002<\/span><\/p>\n<p><span><strong>\u7b2c\u4e8c\u6b65\uff1a\u8ba1\u7b97\u5e94\u8bc4\u7a0e\u5229\u6da6\uff08assessable profit\uff09<\/strong><\/span><\/p>\n<p><span>\u786e\u5b9a\u5e94\u8bfe\u7a0e\u5229\u6da6\u540e\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u4ece\u5e94\u8bfe\u7a0e\u5229\u6da6\u4e2d\u6263\u9664\u4efb\u4f55\u53ef\u5141\u8bb8\u7684\u6263\u9664\u989d\uff0c\u8ba1\u7b97\u5e94\u8bc4\u7a0e\u5229\u6da6\u3002<\/span><\/p>\n<p><span>\u5728 A\u7535\u5b50\u516c\u53f8\u7684\u60c5\u51b5\u4e2d\uff0c\u8be5\u516c\u53f8\u6709\u5404\u79cd\u4e0e\u4e1a\u52a1\u6709\u5173\u7684\u5f00\u652f\uff0c\u5982\u5458\u5de5\u5de5\u8d44\u3001\u79df\u91d1\u3001\u6c34\u7535\u8d39\u548c\u9500\u552e\u6210\u672c\uff0c\u603b\u8ba1 50 \u4e07\u6e2f\u5143\u3002<\/span><\/p>\n<section><span>\u8fd9\u4e9b\u90fd\u662f\u5141\u8bb8\u6263\u9664\u7684\u8d39\u7528\uff0c\u56e0\u6b64\u4ece\u5e94\u8bfe\u7a0e\u5229\u6da6\u4e2d\u51cf\u53bb\u8fd9\u4e9b\u8d39\u7528\uff0c\u5f97\u51fa\u5e94\u8bc4\u7a0e\u5229\u6da6\uff1a<\/span><\/section>\n<p><strong><span>\u5e94\u8bc4\u7a0e\u5229\u6da6<\/span><\/strong><span> = \u5e94\u8bfe\u7a0e\u5229\u6da6 &#8211; \u53ef\u6263\u9664\u989d &#8211; \u4e8f\u635f\uff08\u5982\u6709\uff09<\/span><\/p>\n<p><span>= 3,000,000 \u6e2f\u5143 &#8211; 500,000 \u6e2f\u5143<\/span><\/p>\n<p><span>= 2,500,000 \u6e2f\u5143<\/span><\/p>\n<p><span>\u56e0\u6b64\uff0cA\u7535\u5b50\u516c\u53f8\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6\u4e3a 2,500,000 \u6e2f\u5143\u3002\u8fd9\u4e00\u6570\u5b57\u5c06\u7528\u4e8e\u8ba1\u7b97\u8be5\u516c\u53f8\u7684\u5e94\u7f34\u7eb3\u5229\u5f97\u7a0e\u3002<\/span><\/p>\n<section><span><strong><span>\u7b2c3\u6b65\uff1a\u8ba1\u7b97\u5e94\u7f34\u7a0e\u6b3e\uff08tax payable\uff09<\/span><\/strong><\/span><\/section>\n<section><span>\u65e2\u7136\u5df2\u7ecf\u786e\u5b9a\u4e86\u5e94\u8bc4\u7a0e\u5229\u6da6\uff0c\u90a3\u4e48\u5c31\u8be5\u8ba1\u7b97\u6700\u7ec8\u7684<span>\u5e94\u7f34\u7a0e\u6b3e<\/span>\uff0c\u5373\u5e94\u7eb3\u5229\u5f97\u7a0e\u3002<\/span><\/section>\n<p><span>\u6b64\u65f6\uff0c\u9700\u8981\u9002\u7528\u4e24\u7ea7\u7a0e\u7387\u3002<\/span><\/p>\n<ul>\n<li>\n<section><span>\u5e94\u8bc4\u7a0e\u5229\u6da6\u7684\u5934 200 \u4e07\u6e2f\u5143\uff0c\u7a0e\u7387\u4e3a 8.25%\uff08\u516c\u53f8\uff09\u6216 7.5%\uff08\u975e\u6cd5\u4eba\u4f01\u4e1a\uff09\u3002<\/span><\/section>\n<\/li>\n<li>\n<section><span>\u5e94\u8bc4\u7a0e\u5229\u6da6\u8d85\u8fc7 200 \u4e07\u6e2f\u5143\u7684\u90e8\u5206\uff0c\u7a0e\u7387\u4e3a 16.5%\uff08\u516c\u53f8\uff09\u6216 15%\uff08\u975e\u6cd5\u4eba\u4f01\u4e1a\uff09\u3002<\/span><\/section>\n<\/li>\n<\/ul>\n<section><span>\u6839\u636e\u8fd9\u4e9b\u4fe1\u606f\uff0c\u6211\u4eec\u53ef\u4ee5\u8ba1\u7b97\u51fa A\u7535\u5b50\u516c\u53f8\u7684\u5e94\u7eb3\u5229\u5f97\u7a0e\u5982\u4e0b\uff1a<\/span><\/section>\n<p><strong><span>\u5e94\u7eb3\u5229\u5f97\u7a0e<\/span><\/strong><span> = \uff08200 \u4e07\u6e2f\u5143\u4ee5\u4e0b\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6 x 8.25%\uff09 + \uff08200 \u4e07\u6e2f\u5143\u4ee5\u4e0a\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6 x 16.5%)<\/span><\/p>\n<p><span>=\uff08200 \u4e07\u6e2f\u5143 x 8.25%\uff09+\uff0850 \u4e07\u6e2f\u5143 x 16.5\uff09<\/span><\/p>\n<p><span>= 165,000 \u6e2f\u5143 + 82,500 \u6e2f\u5143<\/span><\/p>\n<p><span>= 247,500 \u6e2f\u5143<\/span><\/p>\n<section><span>A\u7535\u5b50\u516c\u53f8\u7684\u5e94\u7eb3\u5229\u5f97\u7a0e\u4e3a 247,500 \u6e2f\u5143\u3002\u8fd9\u4e00\u6570\u5b57\u662f\u8be5\u516c\u53f8\u5fc5\u987b\u5411\u9999\u6e2f\u7a0e\u52a1\u5c40\u7f34\u7eb3\u7684\u6700\u7ec8\u7a0e\u989d\u3002<\/span><\/section>\n<section><span><strong>\u9999\u6e2f\u4f01\u4e1a\u7684\u5229\u5f97\u7a0e\u4e49\u52a1<\/strong><\/span><\/section>\n<section><span>\u9999\u6e2f\u7a0e\u5236\u5bf9\u4f01\u4e1a\u89c4\u5b9a\u4e86\u591a\u9879\u4e49\u52a1\uff0c\u4ee5\u7ef4\u62a4\u7a0e\u5236\u7684\u5b8c\u6574\u6027\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5fc5\u987b\u5c65\u884c<\/span><a><span>\u5e74\u5ea6\u5408\u89c4\u8981\u6c42<\/span><\/a><span>\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/section>\n<ul>\n<li>\n<section><span>\u7f34\u7eb3\u6682\u7f34\u7a0e<\/span><\/section>\n<\/li>\n<li>\n<section><span>\u63d0\u4ea4\u5229\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/section>\n<\/li>\n<li>\n<p><span>\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d26\u76ee<\/span><\/p>\n<\/li>\n<\/ul>\n<section><span><strong><span>\u7f34\u7eb3\u6682\u7f34\u7a0e<\/span><\/strong><\/span><\/section>\n<section><span>\u9999\u6e2f\u7684\u516c\u53f8\u5fc5\u987b\u7f34\u7eb3\u6682\u7f34<span>\u5229\u5f97\u7a0e<\/span>\uff0c\u8fd9\u662f\u6839\u636e\u4e0a\u4e00\u5e74\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6\u4f30\u7b97\u6765\u5e74\u7684\u7a0e\u6b3e\u3002\u8fd9\u79cd\u7a0e\u5206\u4e24\u671f\u7f34\u7eb3\uff1a75% \u548c 25%\u3002<\/span><\/section>\n<section><span>\u4e00\u65e6\u8ba1\u7b97\u51fa\u5b9e\u9645\u5229\u6da6\uff0c\u53ef\u80fd\u4f1a\u8fdb\u884c\u8c03\u6574\u3002\u6682\u7f34\u7a0e\u6b3e\u4e2d\u7684\u591a\u4f59\u90e8\u5206\u53ef\u7528\u4e8e\u4e0b\u4e00\u5e74\u5ea6\u6216\u9000\u8fd8\uff0c\u800c\u4e0d\u8db3\u90e8\u5206\u5219\u5fc5\u987b\u7f34\u7eb3\u3002<\/span><\/section>\n<section><span>\u8fd9\u79cd\u65b9\u6cd5\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u5c06\u7a0e\u6b3e\u5206\u644a\u5230\u4e00\u5e74\u4e2d\uff0c\u6709\u5229\u4e8e\u5728\u8d22\u52a1\u89c4\u5212\u548c\u73b0\u91d1\u6d41\u7684\u7ba1\u7406\u3002<\/span><\/section>\n<section><span>\u5047\u8bbeA\u7535\u5b50\u516c\u53f8\u5728 2022\/2023 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6\u4e3a 250 \u4e07\u6e2f\u5143\u3002\u8fd9\u610f\u5473\u7740A\u7535\u5b50\u516c\u53f8\u5728 2023\/2024 \u5e74\u5ea6\u9700\u8981\u6839\u636e\u4e0a\u4e00\u5e74\u5ea6\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6\u5206\u4e24\u671f\u7f34\u7eb3 247,500 \u6e2f\u5143\u7684\u6682\u7f34\u7a0e\uff1a<\/span><\/section>\n<ul>\n<li>\n<section><span>\u7b2c\u4e00\u671f 185,625 \u6e2f\u5143\uff08\u6682\u7f34\u7a0e\u6b3e\u7684 75%\uff09<\/span><\/section>\n<\/li>\n<li>\n<p><span>\u7b2c\u4e8c\u671f \uff1a61,875 \u6e2f\u5143\uff08\u9918\u4e0b 25%\u7684\u66ab\u7e73\u7a05\uff09<\/span><\/p>\n<\/li>\n<\/ul>\n<section><span>\u5982\u679c 2023\/2024 \u5e74\u5ea6\u7684\u5b9e\u9645\u5229\u6da6\u5c11\u4e8e\u5e94\u8bc4\u7a0e\u5229\u6da6\uff08\u5982 2,200,000 \u6e2f\u5143\uff09\uff0c\u5219\u591a\u51fa\u7684\u6682\u7f34\u7a0e\u989d\u53ef\u7528\u4e8e\u51cf\u5c11\u4e0b\u4e00\u5e74\u5ea6\uff082024\/2025 \u5e74\u5ea6\uff09\u7684\u6682\u7f34\u7a0e\u989d\uff0c\u6216\u9000\u8fd8\u7ed9 A\u7535\u5b50\u516c\u53f8\u3002<\/span><\/section>\n<section><span>\u5982\u679c 2023\/2024 \u5e74\u7684\u5b9e\u9645\u5229\u6da6\u8d85\u8fc7\u5e94\u8bc4\u7a0e\u5229\u6da6\uff08\u4f8b\u5982 300 \u4e07\u6e2f\u5143\uff09\uff0c\u516c\u53f8\u5c06\u9700\u8981\u652f\u4ed8\u989d\u5916\u7a0e\u6b3e\u4ee5\u5f25\u8865\u5dee\u989d\u3002<\/span><\/section>\n<p><span>\u7f34\u4ed8\u6682\u7f34\u7a0e\u6b3e\u7684\u9650\u671f\u7531\u7a0e\u52a1\u5c40\u5c40\u957f\u8ba2\u5b9a\uff0c\u5e76\u4f1a\u5728\u7a0e\u52a1\u5c40\u53d1\u51fa\u7684\u8bc4\u7a0e\u901a\u77e5\u4e66\u4e2d\u5217\u660e\u3002<\/span><\/p>\n<section><span><strong>\u63d0\u4ea4\u5229\u5f97\u7a0e\u62a5\u7a0e\u8868<\/strong><\/span><\/section>\n<section><span>\u9664\u6682\u7f34\u7a0e\u6b3e\u5916\uff0c\u9999\u6e2f\u516c\u53f8\u8fd8\u987b\u5411\u7a0e\u5c40\u63d0\u4ea4\u5e74\u5ea6\u5229\u5f97\u7a0e\u62a5\u7a0e\u8868 (PTR)\uff0c\u5305\u62ec\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/section>\n<ul>\n<li>\n<p><span>\u5229\u5f97\u7a0e\u62a5\u7a0e\u8868 &#8211; \u8868\u683c BIR51\uff08\u9002\u7528\u4e8e\u516c\u53f8\uff09<\/span><\/p>\n<\/li>\n<li>\n<p><span>\u5229\u5f97\u7a0e\u62a5\u7a0e\u8868 &#8211; \u8868\u683c BIR52\uff08\u9002\u7528\u4e8e\u516c\u53f8\u4ee5\u5916\u7684\u4eba\u58eb\uff09<\/span><\/p>\n<\/li>\n<li>\n<section><span>\u5229\u5f97\u7a0e\u7533\u62a5\u8868 &#8211; BIR54 \u8868\uff08\u9002\u7528\u4e8e\u975e\u5c45\u6c11\u4eba\u58eb\uff09<\/span><\/section>\n<\/li>\n<\/ul>\n<section><span>\u7a0e\u52a1\u5c40\u901a\u5e38\u5728\u6bcf\u5e74\u56db\u6708\u7684\u7b2c\u4e00\u4e2a\u5de5\u4f5c\u65e5\u7b7e\u53d1\u8fd9\u4e9b\u62a5\u7a0e\u8868\u3002<\/span><\/section>\n<ul>\n<li>\n<p><span>\u5bf9\u4e8e\u65b0\u6ce8\u518c\u7684\u4f01\u4e1a\uff1a\u5fc5\u987b\u5728\u516c\u53f8\u6210\u7acb\u4e4b\u65e5\u8d77 18 \u4e2a\u6708\u5185\u63d0\u4ea4\u7b2c\u4e00\u4efd PTR\uff0c\u9996\u6b21\u62a5\u7a0e\u540e\u6bcf 12 \u4e2a\u6708\u63d0\u4ea4\u4e00\u6b21\u3002<\/span><\/p>\n<\/li>\n<li>\n<section><span>\u5bf9\u4e8e\u6301\u7eed\u7ecf\u8425\u7684\u4f01\u4e1a\uff1a\u5fc5\u987b\u5728\u53d1\u51fa\u65e5\u671f\u8d77 1 \u4e2a\u6708\u5185\u5411\u9999\u6e2f\u7a0e\u52a1\u5c40\u63d0\u4ea4 PTR\u3002<\/span><\/section>\n<\/li>\n<\/ul>\n<p><span>\u672a\u5728\u5230\u671f\u65e5\u4e4b\u524d\u63d0\u4ea4\u516c\u53f8\u62a5\u7a0e\u8868\u53ef\u80fd\u4f1a\u6536\u5230\u7f5a\u6b3e\u6216\u662f\u8d77\u8bc9\u3002<\/span><\/p>\n<section><span><strong><span>\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u8d26\u76ee<\/span><\/strong><\/span><\/section>\n<section><span>\u516c\u53f8\u5728\u5411\u7a0e\u52a1\u5c40\u63d0\u4ea4\u9999\u6e2f\u5229\u5f97\u7a0e\u62a5\u7a0e\u8868\u65f6\uff0c\u5fc5\u987b\u540c\u65f6\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d26\u76ee\u3002\u8fd9\u4e9b\u7ecf\u5ba1\u8ba1\u7684\u8d26\u76ee\u5305\u62ec\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/span><\/section>\n<ul>\n<li>\n<section><span><strong>\u516c\u53f8\u8d44\u4ea7\u8d1f\u503a\u8868\uff1a<\/strong>\u8be5\u6587\u4ef6\u4ecb\u7ecd\u516c\u53f8\u5728\u67d0\u4e00\u7279\u5b9a\u65f6\u95f4\u70b9\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u8be6\u7ec6\u8bf4\u660e\u516c\u53f8\u7684\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u80a1\u4e1c\u6743\u76ca\u3002<\/span><\/section>\n<\/li>\n<li>\n<section><span><strong>\u516c\u53f8\u57fa\u671f\u635f\u76ca\u8868\uff1a<\/strong>\u8be5\u6587\u4ef6\u663e\u793a\u4e00\u6bb5\u65f6\u95f4\u5185\u7684\u6536\u5165\u3001\u6210\u672c\u3001\u8d39\u7528\uff08\u5305\u62ec\u7a0e\u6536\uff09\u548c\u51c0\u5229\u6da6\u6216\u4e8f\u635f\u3002<\/span><\/section>\n<\/li>\n<li>\n<p><span><strong>\u5ba1\u8ba1\u62a5\u544a\uff1a<\/strong>\u8fd9\u662f\u5ba1\u8ba1\u5e08\u5bf9\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u6216\u8bc4\u4f30\u540e\u51fa\u5177\u7684\u6b63\u5f0f\u610f\u89c1\u6216\u5426\u8ba4\u610f\u89c1\u3002\u5ba1\u8ba1\u5e08\u5fc5\u987b\u662f\u5728\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff08HKICPA\uff09\u6ce8\u518c\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u3002<\/span><\/p>\n<\/li>\n<\/ul>\n<section><span><strong>\u9999\u6e2f\u7684\u5229\u5f97\u7a0e\u8c41\u514d\u548c\u4f18\u60e0\u653f\u7b56<\/strong><\/span><\/section>\n<section><span>\u9999\u6e2f\u63d0\u4f9b\u591a\u9879\u7a0e\u6536\u4f18\u60e0\u548c\u8c41\u514d\uff0c\u4ee5\u5438\u5f15\u5916\u56fd\u6295\u8d44\u548c\u4fc3\u8fdb\u7ecf\u6d4e\u589e\u957f\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u6700\u5e38\u89c1\u7684\u4f18\u60e0\u3002<\/span><\/section>\n<section><span><strong><span>\u514d\u7a0e<\/span><\/strong><\/span><\/section>\n<section><span>\u6839\u636e\u5c5e\u5730\u539f\u5219\uff0c\u5728\u9999\u6e2f\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8\u53ea\u9700\u5c31\u5176\u672c\u5730\u6536\u5165\u7eb3\u7a0e\uff0c\u5176\u4ed6\u6765\u6e90\u7684\u6536\u5165\u5219\u514d\u7a0e\u3002<\/span><\/section>\n<section><span>\u8fd9\u79cd\u514d\u7a0e\u5e76\u4e0d\u662f\u81ea\u52a8\u7ed9\u4e88\u7684\uff0c\u800c\u662f\u8981\u7ecf\u8fc7\u7a0e\u52a1\u5c40\u7684\u8c03\u67e5\u3002<\/span><\/section>\n<section><span>\u6839\u636e\u7a0e\u52a1\u5c40\u5236\u5b9a\u7684\u89c4\u5219\uff0c\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u516c\u53f8\u53ef\u4ee5\u7533\u8bf7\u79bb\u5cb8\u6536\u5165\u7533\u62a5\uff0c\u5e76\u83b7\u5f97\u79bb\u5cb8\u514d\u7a0e\u8d44\u683c\uff1a<\/span><\/section>\n<ul>\n<li>\n<p><span>\u516c\u53f8\u5728\u9999\u6e2f\u6ca1\u6709\u7ecf\u6d4e\u5b9e\u4f53\uff0c\u5373\u5728\u9999\u6e2f\u6ca1\u6709\u96c7\u7528\u4efb\u4f55\u5458\u5de5\u6216\u8bbe\u6709\u5b9e\u9645\u529e\u4e8b\u5904\uff1b\u4ee5\u53ca<\/span><\/p>\n<\/li>\n<li>\n<section><span>\u516c\u53f8\u7684\u6295\u8d44\u8005\u548c\u8463\u4e8b\u4e0d\u5728\u9999\u6e2f\u3002<\/span><\/section>\n<\/li>\n<\/ul>\n<p><span>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c<span>\u79bb\u5cb8\u514d\u7a0e\u8d44\u683c<\/span>\u7684\u7533\u8bf7\u9700\u8981\u6bcf\u5e74\u91cd\u65b0\u63d0\u4ea4\u3002\u5373\u4f7f\u516c\u53f8\u83b7\u5f97\u9999\u6e2f\u7a0e\u52a1\u5c40\u6388\u4e88\u7684<span>\u79bb\u5cb8\u514d\u7a0e\u8d44\u683c<\/span>\uff0c\u4ecd\u9700\u4fdd\u7559\u4f1a\u8ba1\u8bb0\u5f55\u5e76\u9075\u5b88\u5ba1\u8ba1\u8981\u6c42\u3002<\/span><\/p>\n<section><span><strong><span>\u7a0e\u6536\u4f18\u60e0<\/span><\/strong><\/span><span><\/span><\/section>\n<p><span>\u4e3a\u4e86\u4f7f\u9999\u6e2f\u6210\u4e3a\u66f4\u5177\u5438\u5f15\u529b\u7684\u5546\u4e1a\u4e2d\u5fc3\uff0c\u5f53\u5730\u653f\u5e9c\u5236\u5b9a\u4e86\u4ee5\u4e0b\u5404\u79cd\u4f18\u60e0\u63aa\u65bd\uff1a<\/span><\/p>\n<section><span><strong>\u6838\u9500\u8d39\u7528<\/strong><\/span><\/section>\n<section><span>\u9999\u6e2f\u4e3a\u8d2d\u4e70\u673a\u5668\uff08\u4e3b\u8981\u4e0e\u5236\u9020\u3001\u8ba1\u7b97\u673a\u786c\u4ef6\u548c\u8f6f\u4ef6\u6709\u5173\uff09\u7684\u652f\u51fa\u63d0\u4f9b 100% \u7684\u6838\u9500\u3002<\/span><\/section>\n<p><span><strong>\u5229\u5f97\u7a0e\u6263\u9664<\/strong><\/span><\/p>\n<ul>\n<li>\n<p><span>\u8d2d\u4e70\u73af\u4fdd\u673a\u68b0\u8bbe\u5907\u7684\u652f\u51fa\u53ef\u5728\u8d2d\u4e70\u5f53\u5e74\u83b7\u5f97 100%\u7684\u6263\u9664\u3002<\/span><\/p>\n<\/li>\n<li>\n<p><span>\u4e0e\u73af\u4fdd\u8bbe\u65bd\u76f8\u5173\u7684\u652f\u51fa\u53ef\u5728\u652f\u51fa\u53d1\u751f\u5f53\u5e74 100%\u6263\u9664\u3002<\/span><\/p>\n<\/li>\n<li>\n<p><span>\u4e0e\u51fa\u552e\u77e5\u8bc6\u4ea7\u6743\uff08\u5982\u4e13\u5229\u6743\u3001\u7248\u6743\u3001\u8868\u6f14\u6743\u7b49\uff09\u76f8\u5173\u7684\u652f\u51fa\u6263\u9664\u3002<\/span><\/p>\n<\/li>\n<li>\n<p><span>\u5bf9\u4e0e\u7814\u7a76\u4e0e\u5f00\u53d1\uff08R&amp;D\uff09\u6d3b\u52a8\u76f8\u5173\u7684\u5408\u683c\u652f\u51fa\u589e\u52a0\u6263\u9664\u3002<\/span><\/p>\n<\/li>\n<\/ul>\n<p><span><strong>\u514d\u7a0e<\/strong><\/span><\/p>\n<ul>\n<li>\n<section><span>\u9999\u6e2f\u8425\u8fd0\u7684\u57fa\u91d1\uff0c\u4e0d\u8bba\u5176\u7ed3\u6784\u3001\u89c4\u6a21\u3001\u76ee\u7684\u6216\u7ba1\u7406\u5730\u70b9\uff0c\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\u8fdb\u884c\u8d44\u4ea7\u4ea4\u6613\uff0c\u5747\u83b7\u8c41\u514d\u7f34\u7a0e\u3002<\/span><\/section>\n<\/li>\n<li>\n<section><span>\u5408\u683c\u503a\u52a1\u5de5\u5177\u6536\u76ca\u7684\u514d\u7a0e\uff0c\u53d6\u51b3\u4e8e\u5de5\u5177\u6027\u8d28\u548c\u5176\u4ed6\u56e0\u7d20\u800c\u5b9a<\/span><\/section>\n<\/li>\n<\/ul>\n<p><span><strong>\u4f18\u60e0\u7a0e\u7387<\/strong><\/span><\/p>\n<ul>\n<li>\n<p><span>carried interest 0%\u3002<\/span><\/p>\n<\/li>\n<li>\n<p><span>\u7531 ESFO\uff08\u8c41\u514d\u5355\u4e00\u5bb6\u65cf\u529e\u516c\u5ba4\uff09\u7ba1\u7406\u7684 FIHV\uff08\u5bb6\u65cf\u6295\u8d44\u63a7\u80a1\u5de5\u5177\uff09\u7684\u7a0e\u7387\u4e3a 0%\u3002<\/span><\/p>\n<\/li>\n<li>\n<p><span>\u516c\u53f8\u8d22\u52a1\u4e2d\u5fc3\u3001\u4fdd\u9669\u76f8\u5173\u4e1a\u52a1\u548c\u98de\u673a\u79df\u8d41\u4e1a\u52a1\u7684\u7a0e\u7387\u4e3a 8.25%\u3002<\/span><\/p>\n<\/li>\n<li>\n<p><span>\u5bf9\u7b26\u5408\u6761\u4ef6\u7684\u8239\u8236\u51fa\u79df\u4eba\u548c\u8239\u8236\u79df\u8d41\u7ba1\u7406\u4eba\u5f81\u6536 0% \u6216 8.5% \u7684\u7a0e\u7387\u3002<\/span><\/p>\n<\/li>\n<\/ul>\n<section><\/section>\n<section><\/section>\n<section><strong><span>\u968f\u7740\u9999\u6e2f\u5546\u4e1a\u73af\u5883\u7684\u4e0d\u65ad\u53d8\u5316\uff0c\u7a0e\u52a1\u77e5\u8bc6\u548c\u6218\u7565\u7a0e\u52a1\u7ba1\u7406\u5c06\u6210\u4e3a\u4f01\u4e1a\u6210\u529f\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002<\/span><\/strong><\/section>\n<section><strong><span>\u5bf9\u4e8e\u4f01\u4e1a\u4e3b\u548c\u4f01\u4e1a\u5bb6\u6765\u8bf4\uff0c\u638c\u63e1\u9999\u6e2f\u5229\u5f97\u7a0e\u7684\u590d\u6742\u6027\u662f\u5bf9\u516c\u53f8\u672a\u6765\u7684\u76f4\u63a5\u6295\u8d44\u3002\u5728\u77ac\u606f\u4e07\u53d8\u7684\u7ecf\u6d4e\u73af\u5883\u4e2d\uff0c\u5b83\u4e3a\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u3001\u7ade\u4e89\u4f18\u52bf\u548c\u7a33\u5b9a\u7ecf\u8425\u94fa\u5e73\u4e86\u9053\u8def\u3002<\/span><\/strong><\/section>\n<section><\/section>\n<section><\/section>\n<p><span><strong><strong><span>\u8d44<span>\u6599<\/span><\/span><\/strong><span>\u53c2\u8003\u6765\u6e90\uff1a<\/span><\/strong><\/span><\/p>\n<p><span><span><span>\u25b6&nbsp;<\/span>\u7535\u5b50\u7248\u9999\u6e2f\u6cd5\u4f8b \/ Cap. 112 Inland Revenue Ordinance (elegislation.gov.hk)<\/span><strong><\/strong><\/span><\/p>\n<p><span>\u25b6&nbsp;\u7a0e\u52a1\u5c40 : \u5229\u5f97\u7a0e (ird.gov.hk)<\/span><\/p>\n<p><span><span>\u25b6&nbsp;<\/span>GovHK \u9999\u6e2f\u653f\u5e9c\u4e00\u7ad9\u901a\uff1a\u5229\u5f97\u7a05 (www.gov.hk)<\/span><\/p>\n<p><span><strong><span><br \/><\/span><\/strong><\/span><\/p>\n<p><span><strong><span><span>&nbsp;<\/span><span>\u6587\u7ae0\u64b0\u5199\u76f8\u5173\u4fe1\u606f\uff0c\u6570\u636e\u548c\u7d20\u6750\u5747\u6574\u7406\u6765\u6e90\u4e8e\u7f51\u7edc\uff1a<\/span><\/span><\/strong><\/span><\/p>\n<p><span>\u2022&nbsp;\u514d\u8d23\u58f0\u660e\uff1a\u6587\u7ae0\u5185\u5bb9\u53ea\u4f5c\u4e3a\u77e5\u8bc6\u5206\u4eab\u548c\u8ba8\u8bba\uff0c\u4ec5\u4f9b\u53c2\u8003\uff1b<\/span><\/p>\n<p><span>\u2022&nbsp;\u5982\u6709\u4fb5\u6743\u6216\u4fe1\u606f\u9519\u8bef\u8bf7\u53ca\u65f6\u8054\u7cfb\u5220\u9664\u53ca\u6307\u6b63\uff0c\u8c22\u8c22\u3002<\/span><\/p>\n<section><\/section>\n<section><\/section>\n<p><img decoding=\"async\" src=\"https:\/\/mmbiz.qpic.cn\/sz_mmbiz_gif\/fhScQe9TPpfF85DH4vOLFYTgQP4cAAXDu0mmicFlCvV4bZbDSkBvNs8KVS0IumhPCpjryT66zS0mYc3XcM4cvibg\/640?wx_fmt=gif&amp;from=appmsg&amp;tp=webp&amp;wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\"><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/mmbiz.qpic.cn\/sz_mmbiz_jpg\/fhScQe9TPpeUJ7kibNOOLXz78fTniaYw7k9HPhJNAicH87OlZXYg7VhGZU7XZHrdpHswpP0LkkNInVCfz6SROZgrg\/640?wx_fmt=jpeg&amp;from=appmsg&amp;tp=webp&amp;wxfrom=5&amp;wx_lazy=1&amp;wx_co=1\"><\/p>\n<section><\/section>\n<p><span><strong><span>\u25ae<\/span><\/strong><strong><span>\u5f80\u671f\u6587\u7ae0\u56de\u987e<\/span><\/strong><\/span><\/p>\n<section><a><span>\u300a\u4e86\u89e3\u4e2d\u56fd\u5916\u6c47\u7ba1\u5236\u7684\u76f8\u5173\u57fa\u672c\u6761\u4f8b\u53ca\u91d1\u989d\u9650\u5236<\/span><\/a><span>\u300b<\/span><\/section>\n<section><span>\u300a\u5916\u6c47\u7ba1\u5236\u7684\u7b80\u8981\u4ecb\u7ecd\u300b<\/span><\/section>\n<section><span>\u300a\u9999\u6e2f\u5e74\u5ea6\u7533\u62a5\u6307\u5357\uff1a\u5b9a\u4e49\u3001\u6d41\u7a0b\u3001\u8d39\u7528\u548c\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u300b<\/span><br \/><\/section>\n<section><span>\u300aCRS\uff08\u5171\u540c\u6c47\u62a5\u6807\u51c6\uff09\u7684\u57fa\u672c\u6982\u89c8\u300b<\/span><br 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