{"id":887,"date":"2026-07-19T15:54:01","date_gmt":"2026-07-19T07:54:01","guid":{"rendered":"https:\/\/sparksconsultation.com\/?page_id=887"},"modified":"2026-07-19T15:54:02","modified_gmt":"2026-07-19T07:54:02","slug":"profits-tax-hk","status":"publish","type":"page","link":"https:\/\/sparksconsultation.com\/en\/solutions\/accounting-tc\/operations\/profits-tax-hk\/","title":{"rendered":"Profits Tax HK\uff5c\u9999\u6e2f\u5229\u5f97\u7a05\u7a05\u7387\u3001\u6263\u7a05\u53ca\u61c9\u8a55\u7a05\u5229\u6f64\uff5cSparks"},"content":{"rendered":"<!-- \/solutions\/accounting-tc\/operations\/profits-tax-hk\/ -->\n<div style=\"font-family:Arial,'Noto Sans TC',sans-serif;background:#f6f8fb;color:#111827;\">\n<style>\n@media (max-width:768px){.sp-grid-2,.sp-grid-3,.sp-grid-4{grid-template-columns:1fr!important}.sp-hero h1{font-size:30px!important;line-height:1.25!important}.sp-section h2{font-size:24px!important;line-height:1.35!important}.sp-hero,.sp-section{padding:42px 20px!important}.sp-card,.sp-box{padding:20px!important}.sp-btn{width:100%!important;text-align:center!important;box-sizing:border-box!important}.sp-flex-mobile{flex-direction:column!important}table{min-width:760px}}\n<\/style>\n\n<!-- HERO -->\n<section class=\"sp-hero\" style=\"background:#fff;padding:54px 20px 42px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"font-size:13px;color:#64748b;margin-bottom:16px;\">Sparks Consultation \uff1e Accounting Building \uff1e Operations Unit \uff1e Profits Tax HK<\/div>\n<div style=\"display:inline-block;background:#fff7ed;border:1px solid #fed7aa;color:#FCA311;padding:8px 15px;border-radius:999px;font-size:13px;font-weight:800;margin-bottom:18px;\">HONG KONG PROFITS TAX GUIDE<\/div>\n<h1 style=\"margin:0 0 18px;font-size:38px;color:#14213D;line-height:1.2;\">Profits Tax HK\uff5c\u9999\u6e2f\u5229\u5f97\u7a05\u7a05\u7387\u3001\u61c9\u8a55\u7a05\u5229\u6f64\u53ca\u6263\u7a05\u6307\u5357<\/h1>\n<p style=\"max-width:900px;font-size:16px;line-height:1.9;color:#4b5563;margin:0 0 26px;\">\u9999\u6e2f Profits Tax \u4e00\u822c\u91dd\u5c0d\u5728\u9999\u6e2f\u7d93\u71df\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\u800c\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u3002\u8a08\u7b97\u4e26\u975e\u628a\u71df\u696d\u984d\u76f4\u63a5\u4e58\u7a05\u7387\uff0c\u800c\u662f\u7531\u5b8c\u6574\u5e33\u76ee\u53ca\u6703\u8a08\u76c8\u5229\u958b\u59cb\uff0c\u518d\u5206\u6790\u5229\u6f64\u4f86\u6e90\u3001\u53ef\u6263\u7a05\u652f\u51fa\u3001\u8cc7\u672c\u9805\u76ee\u3001\u7a05\u52d9\u6298\u820a\u3001\u627f\u524d\u8667\u640d\u53ca\u5176\u4ed6\u9069\u7528\u8abf\u6574\u3002<\/p>\n<div class=\"sp-flex-mobile\" style=\"display:flex;gap:12px;flex-wrap:wrap;\"><a class=\"sp-btn\" href=\"https:\/\/api.whatsapp.com\/send?phone=85252697646&amp;text=\u4f60\u597d Sparks\uff0c\u6211\u60f3\u67e5\u8a62\u9999\u6e2f Profits Tax\uff0f\u5229\u5f97\u7a05\u8a08\u7b97\u53ca\u7533\u5831\u5b89\u6392\" target=\"_blank\" rel=\"noopener\" style=\"background:#FCA311;color:#fff;padding:14px 26px;border-radius:8px;text-decoration:none;font-weight:800;\">WhatsApp \u67e5\u8a62\u5229\u5f97\u7a05<\/a><a class=\"sp-btn\" href=\"https:\/\/sparksconsultation.com\/en\/solutions\/accounting-tc\/operations\/tax-return-hk\/\" style=\"background:#fff;border:1px solid #d1d5db;color:#14213D;padding:14px 26px;border-radius:8px;text-decoration:none;font-weight:800;\">\u67e5\u770b Tax Return HK<\/a><\/div>\n<\/div><\/section>\n\n<!-- SCOPE -->\n<section class=\"sp-section\" style=\"padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\"><div class=\"sp-grid-2\" style=\"display:grid;grid-template-columns:1.05fr .95fr;gap:26px;\">\n<div class=\"sp-box\" style=\"background:#14213D;border-radius:22px;padding:32px;\"><div style=\"font-size:13px;font-weight:800;color:#76c7ff;margin-bottom:10px;\">SCOPE OF PROFITS TAX<\/div><h2 style=\"margin:0 0 16px;font-size:30px;color:#fff;\">Profits Tax \u5148\u770b\u696d\u52d9\u8207\u5229\u6f64\u4f86\u6e90<\/h2><p style=\"margin:0;color:#dbe4f0;line-height:1.9;\">\u4e00\u822c\u9700\u8981\u8003\u616e\u662f\u5426\u5728\u9999\u6e2f\u7d93\u71df\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\uff0c\u662f\u5426\u7522\u751f\u5229\u6f64\uff0c\u4ee5\u53ca\u76f8\u95dc\u5229\u6f64\u662f\u5426\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u3002\u516c\u53f8\u8a3b\u518a\u5730\u3001\u5ba2\u6236\u6240\u5728\u5730\u6216\u6b3e\u9805\u532f\u5165\u54ea\u500b\u9280\u884c\u5e33\u6236\uff0c\u4efb\u4f55\u55ae\u4e00\u56e0\u7d20\u901a\u5e38\u90fd\u4e0d\u80fd\u81ea\u884c\u6c7a\u5b9a\u7d50\u679c\u3002<\/p><\/div>\n<div class=\"sp-box\" style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:22px;padding:30px;\"><h3 style=\"margin:0 0 16px;color:#14213D;\">\u5206\u6790\u901a\u5e38\u9700\u8981<\/h3><div style=\"display:grid;gap:11px;color:#4b5563;line-height:1.7;\"><div>\u2714 \u5be6\u969b\u9032\u884c\u4e86\u751a\u9ebc\u696d\u52d9\u6d3b\u52d5<\/div><div>\u2714 \u7522\u751f\u5229\u6f64\u7684\u4e3b\u8981\u64cd\u4f5c\u5728\u54ea\u88e1\u767c\u751f<\/div><div>\u2714 \u5408\u7d04\u3001\u8b70\u50f9\u3001\u63a1\u8cfc\u3001\u92b7\u552e\u53ca\u4ea4\u4ed8\u6d41\u7a0b<\/div><div>\u2714 \u9999\u6e2f\u8207\u6d77\u5916\u4eba\u54e1\u53ca\u8fa6\u516c\u5b89\u6392<\/div><div>\u2714 \u5b8c\u6574\u5e33\u76ee\u53ca\u9010\u9805\u4ea4\u6613\u8b49\u64da<\/div><\/div><\/div>\n<\/div><\/div><\/section>\n\n<!-- WHO -->\n<section class=\"sp-section\" style=\"background:#fff;padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"text-align:center;margin-bottom:34px;\"><div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">WHO MAY BE CHARGEABLE?<\/div><h2 style=\"margin:0;font-size:32px;color:#14213D;\">\u54ea\u4e9b\u4eba\u6216\u5be6\u9ad4\u53ef\u80fd\u6d89\u53ca\u9999\u6e2f\u5229\u5f97\u7a05\uff1f<\/h2><\/div>\n<div class=\"sp-grid-3\" style=\"display:grid;grid-template-columns:repeat(3,1fr);gap:22px;\">\n<div class=\"sp-card\" style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#14213D;\">\u9999\u6e2f\u6709\u9650\u516c\u53f8<\/h3><p style=\"color:#4b5563;line-height:1.8;margin-bottom:0;\">\u516c\u53f8\u6309\u5176\u696d\u52d9\u3001\u5229\u6f64\u4f86\u6e90\u3001\u5e33\u76ee\u53ca\u9069\u7528\u7a05\u52d9\u898f\u5247\u8a08\u7b97\u61c9\u8a55\u7a05\u5229\u6f64\u3002<\/p><\/div>\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#14213D;\">\u7368\u8cc7\u53ca\u5408\u5925\u696d\u52d9<\/h3><p style=\"color:#4b5563;line-height:1.8;margin-bottom:0;\">\u975e\u516c\u53f8\u696d\u52d9\u4ea6\u53ef\u80fd\u5c31\u9999\u6e2f\u4f86\u6e90\u7684\u696d\u52d9\u5229\u6f64\u7e73\u7d0d Profits Tax\u3002<\/p><\/div>\n<div class=\"sp-card\" style=\"background:#14213D;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#fff;\">\u975e\u9999\u6e2f\u5c45\u6c11\u6216\u5be6\u9ad4<\/h3><p style=\"color:#dbe4f0;line-height:1.8;margin-bottom:0;\">\u5c45\u4f4f\u6216\u8a3b\u518a\u5730\u4e26\u975e\u552f\u4e00\u5224\u65b7\uff1b\u5728\u9999\u6e2f\u7d93\u71df\u4e26\u7522\u751f\u9999\u6e2f\u4f86\u6e90\u5229\u6f64\u4ecd\u53ef\u80fd\u6d89\u53ca\u5229\u5f97\u7a05\u3002<\/p><\/div>\n<\/div><\/div><\/section>\n\n<!-- RATES -->\n<section class=\"sp-section\" style=\"padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">PROFITS TAX RATES<\/div><h2 style=\"margin:0 0 16px;font-size:32px;color:#14213D;\">\u9999\u6e2f Profits Tax \u7a05\u7387<\/h2><p style=\"margin:0 0 30px;color:#64748b;line-height:1.8;max-width:850px;\">\u4ee5\u4e0b\u70ba\u7a05\u52d9\u5c40\u73fe\u884c\u4e00\u822c\u53ca\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7387\u6458\u8981\u3002\u5be6\u969b\u9069\u7528\u60c5\u6cc1\u3001\u95dc\u9023\u5be6\u9ad4\u9078\u64c7\u3001\u512a\u60e0\u7a05\u7387\u53ca\u5e74\u5ea6\u7a05\u52d9\u63aa\u65bd\u61c9\u6309\u76f8\u95dc\u8ab2\u7a05\u5e74\u5ea6\u53ca\u6700\u65b0\u6b63\u5f0f\u8cc7\u6599\u78ba\u8a8d\u3002<\/p>\n<div style=\"overflow-x:auto;background:#fff;border:1px solid #e5e7eb;border-radius:18px;\"><table style=\"width:100%;border-collapse:collapse;font-size:15px;min-width:760px;\"><thead><tr style=\"background:#14213D;color:#fff;\"><th style=\"padding:17px;text-align:left;\">\u7d0d\u7a05\u4eba\u985e\u578b<\/th><th style=\"padding:17px;text-align:left;\">\u9996 HKD 2,000,000 \u61c9\u8a55\u7a05\u5229\u6f64<\/th><th style=\"padding:17px;text-align:left;\">\u8d85\u904e HKD 2,000,000 \u90e8\u5206<\/th><\/tr><\/thead><tbody>\n<tr style=\"background:#fff7ed;\"><td style=\"padding:17px;font-weight:800;color:#14213D;\">\u6cd5\u5718\uff0fCorporations<\/td><td style=\"padding:17px;font-weight:800;\">8.25%<\/td><td style=\"padding:17px;font-weight:800;\">16.5%<\/td><\/tr>\n<tr style=\"background:#14213D;color:#fff;\"><td style=\"padding:17px;font-weight:800;\">\u975e\u6cd5\u5718\u696d\u52d9\uff0fUnincorporated Businesses<\/td><td style=\"padding:17px;font-weight:800;\">7.5%<\/td><td style=\"padding:17px;font-weight:800;\">15%<\/td><\/tr>\n<\/tbody><\/table><\/div>\n<p style=\"margin:18px 0 0;color:#64748b;line-height:1.7;font-size:14px;\">\u5169\u7d1a\u5236\u4e26\u975e\u55ae\u7d14\u7531\u6bcf\u9593\u95dc\u9023\u516c\u53f8\u5404\u81ea\u81ea\u52d5\u4f7f\u7528\u3002\u95dc\u9023\u5be6\u9ad4\u53ca\u5176\u4ed6\u9650\u5236\u9700\u8981\u53e6\u884c\u78ba\u8a8d\u3002\u8cc7\u6599\u53c3\u8003\uff1a<a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bus_pft.htm\" target=\"_blank\" rel=\"noopener\" style=\"color:#14213D;font-weight:800;\">\u9999\u6e2f\u7a05\u52d9\u5c40 Profits Tax<\/a>\u3002<\/p>\n<\/div><\/section>\n\n<!-- CALCULATION -->\n<section class=\"sp-section\" style=\"background:#fff;padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">FROM ACCOUNTING PROFIT TO TAX<\/div><h2 style=\"margin:0 0 16px;font-size:32px;color:#14213D;\">\u61c9\u8a55\u7a05\u5229\u6f64\u5982\u4f55\u7531\u5e33\u9762\u76c8\u5229\u8a08\u7b97\uff1f<\/h2><p style=\"margin:0 0 30px;color:#64748b;line-height:1.8;max-width:850px;\">\u4e0b\u5217\u662f\u6982\u5ff5\u6d41\u7a0b\uff0c\u4e0d\u662f\u9069\u7528\u6240\u6709\u4f01\u696d\u7684\u516c\u5f0f\u3002\u6bcf\u9805\u8abf\u6574\u61c9\u6309\u4ea4\u6613\u3001\u6587\u4ef6\u53ca\u76f8\u95dc\u898f\u5247\u5224\u65b7\u3002<\/p>\n<div style=\"display:grid;gap:14px;\">\n<div style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">01\uff5c\u7531\u8ca1\u52d9\u5831\u8868\u5e33\u9762\u76c8\u5229\u6216\u8667\u640d\u958b\u59cb<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u5148\u78ba\u4fdd Bookkeeping\u3001\u9280\u884c\u5c0d\u5e33\u3001\u5e74\u7d50\u53ca\u6240\u9700 Audit \u5df2\u5b8c\u6210\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">02\uff5c\u52a0\u56de\u4e0d\u53ef\u6263\u7a05\u6216\u672a\u7b26\u5408\u689d\u4ef6\u7684\u652f\u51fa<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u4f8b\u5982\u79c1\u4eba\u3001\u8cc7\u672c\u3001\u8207\u7522\u751f\u61c9\u8ab2\u7a05\u5229\u6f64\u7121\u95dc\u6216\u6c92\u6709\u8db3\u5920\u652f\u6301\u7684\u9805\u76ee\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">03\uff5c\u6263\u9664\u4e0d\u61c9\u8ab2\u7a05\u6216\u53e6\u6709\u8655\u7406\u7684\u6536\u5165<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u6309\u6536\u5165\u6027\u8cea\u3001\u4f86\u6e90\u53ca\u9069\u7528\u8c41\u514d\u6216\u7279\u5225\u898f\u5247\u8a55\u4f30\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">04\uff5c\u8abf\u6574\u6703\u8a08\u6298\u820a\u53ca\u7a05\u52d9\u6298\u820a\u514d\u7a05\u984d<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u5e33\u9762\u6298\u820a\u8207 Profits Tax \u4e0b\u7684\u8cc7\u672c\u514d\u7a05\u984d\u5b89\u6392\u4e0d\u540c\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">05\uff5c\u8655\u7406\u6350\u6b3e\u3001\u5229\u606f\u3001\u64a5\u5099\u53ca\u5176\u4ed6\u9805\u76ee<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u9010\u9805\u6aa2\u67e5\u9650\u5236\u3001\u689d\u4ef6\u53ca\u652f\u6301\u6587\u4ef6\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">06\uff5c\u6263\u9664\u53ef\u7528\u627f\u524d\u7a05\u52d9\u8667\u640d<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u78ba\u8a8d\u8667\u640d\u4f86\u6e90\u3001\u627f\u524d\u8a18\u9304\u53ca\u662f\u5426\u53d7\u7279\u5225\u9650\u5236\u5f71\u97ff\u3002<\/div><\/div>\n<div style=\"background:#14213D;border-radius:16px;padding:20px;\"><strong style=\"color:#fff;\">07\uff5c\u8a08\u7b97\u61c9\u8a55\u7a05\u5229\u6f64\u53ca Profits Tax<\/strong><div style=\"color:#dbe4f0;margin-top:8px;line-height:1.7;\">\u6309\u9069\u7528\u7a05\u7387\u3001\u5169\u7d1a\u5236\u8cc7\u683c\u3001\u5bec\u6e1b\u53ca\u9810\u7e73\u7a05\u4f5c\u6700\u7d42\u8a08\u7b97\u3002<\/div><\/div>\n<\/div><\/div><\/section>\n\n<!-- DEDUCTIONS -->\n<section class=\"sp-section\" style=\"padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\"><div class=\"sp-grid-2\" style=\"display:grid;grid-template-columns:1fr 1fr;gap:24px;\">\n<div class=\"sp-box\" style=\"background:#14213D;border-radius:20px;padding:30px;\"><div style=\"font-size:13px;font-weight:800;color:#76c7ff;margin-bottom:10px;\">GENERAL DEDUCTION PRINCIPLE<\/div><h2 style=\"margin:0 0 16px;font-size:28px;color:#fff;\">\u516c\u53f8\u652f\u51fa\u4e0d\u4e00\u5b9a\u5168\u90e8\u53ef\u5373\u6642\u6263\u7a05<\/h2><p style=\"margin:0;color:#dbe4f0;line-height:1.9;\">\u4e00\u822c\u800c\u8a00\uff0c\u652f\u51fa\u5728\u70ba\u7522\u751f\u61c9\u8ab2\u7a05\u5229\u6f64\u800c\u62db\u81f4\u7684\u7bc4\u570d\u5167\uff0c\u624d\u53ef\u80fd\u7372\u6263\u9664\uff1b\u540c\u6642\u4ecd\u8981\u8003\u616e\u660e\u6587\u9650\u5236\u3001\u8cc7\u672c\u6027\u8cea\u3001\u79c1\u4eba\u7528\u9014\u3001\u671f\u9593\u53ca\u652f\u6301\u6587\u4ef6\u3002<\/p><\/div>\n<div class=\"sp-box\" style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:20px;padding:30px;\"><h3 style=\"margin:0 0 16px;color:#14213D;\">\u6bcf\u9805\u652f\u51fa\u554f\u4e94\u500b\u554f\u984c<\/h3><div style=\"display:grid;gap:11px;color:#4b5563;line-height:1.7;\"><div>\u2714 \u662f\u5426\u771f\u6b63\u7531\u4f01\u696d\u627f\u64d4<\/div><div>\u2714 \u662f\u5426\u70ba\u7522\u751f\u61c9\u8ab2\u7a05\u5229\u6f64\u800c\u62db\u81f4<\/div><div>\u2714 \u662f\u5426\u542b\u79c1\u4eba\u6216\u975e\u696d\u52d9\u90e8\u5206<\/div><div>\u2714 \u662f\u5426\u5c6c\u8cc7\u672c\u9805\u76ee\u6216\u53e6\u6709\u7279\u5225\u8655\u7406<\/div><div>\u2714 \u662f\u5426\u6709\u767c\u7968\u3001\u5408\u7d04\u53ca\u4ed8\u6b3e\u8b49\u660e<\/div><\/div><\/div>\n<\/div><\/div><\/section>\n\n<!-- EXPENSE TABLE -->\n<section class=\"sp-section\" style=\"background:#fff;padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"text-align:center;margin-bottom:30px;\"><div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">COMMON TAX ADJUSTMENTS<\/div><h2 style=\"margin:0;font-size:32px;color:#14213D;\">\u5e38\u898b\u652f\u51fa\u4e0d\u61c9\u53ea\u770b\u6703\u8a08\u79d1\u76ee\u540d\u7a31<\/h2><\/div>\n<div style=\"overflow-x:auto;background:#fff;border:1px solid #e5e7eb;border-radius:18px;\"><table style=\"width:100%;border-collapse:collapse;font-size:15px;min-width:760px;\"><thead><tr style=\"background:#14213D;color:#fff;\"><th style=\"padding:17px;text-align:left;\">\u652f\u51fa\u985e\u578b<\/th><th style=\"padding:17px;text-align:left;\">\u9700\u8981\u5206\u6790<\/th><th style=\"padding:17px;text-align:left;\">\u61c9\u4fdd\u5b58\u8cc7\u6599<\/th><\/tr><\/thead><tbody>\n<tr style=\"background:#fff7ed;\"><td style=\"padding:17px;font-weight:800;color:#14213D;\">\u85aa\u916c\u53ca\u54e1\u5de5\u6210\u672c<\/td><td style=\"padding:17px;\">\u771f\u5be6\u50f1\u50ad\u3001\u696d\u52d9\u7528\u9014\u53ca\u76f8\u95dc\u7533\u5831<\/td><td style=\"padding:17px;\">\u5408\u7d04\u3001\u85aa\u916c\u3001MPF \u53ca\u4ed8\u6b3e<\/td><\/tr>\n<tr><td style=\"padding:17px;font-weight:800;color:#14213D;\">\u79df\u91d1\u53ca\u8fa6\u516c\u8cbb<\/td><td style=\"padding:17px;\">\u8655\u6240\u662f\u5426\u7528\u65bc\u7522\u751f\u696d\u52d9\u5229\u6f64<\/td><td style=\"padding:17px;\">\u79df\u7d04\u3001\u767c\u7968\u53ca\u7528\u9014\u5206\u914d<\/td><\/tr>\n<tr style=\"background:#fff7ed;\"><td style=\"padding:17px;font-weight:800;color:#14213D;\">\u5e02\u5834\u63a8\u5ee3\u53ca\u5dee\u65c5<\/td><td style=\"padding:17px;\">\u696d\u52d9\u76ee\u7684\u3001\u53c3\u8207\u8005\u53ca\u79c1\u4eba\u90e8\u5206<\/td><td style=\"padding:17px;\">\u884c\u7a0b\u3001\u6d3b\u52d5\u3001\u540d\u55ae\u3001\u55ae\u64da\u53ca\u7d50\u679c<\/td><\/tr>\n<tr><td style=\"padding:17px;font-weight:800;color:#14213D;\">\u5c08\u696d\u8cbb\u53ca\u5229\u606f<\/td><td style=\"padding:17px;\">\u670d\u52d9\u6216\u501f\u6b3e\u7528\u9014\u53ca\u7279\u5225\u9650\u5236<\/td><td style=\"padding:17px;\">\u5408\u7d04\u3001\u8a08\u7b97\u3001\u8cc7\u91d1\u7528\u9014\u53ca\u4ed8\u6b3e<\/td><\/tr>\n<tr style=\"background:#fff7ed;\"><td style=\"padding:17px;font-weight:800;color:#14213D;\">\u8a2d\u5099\u3001\u88dd\u4fee\u53ca\u8edf\u4ef6<\/td><td style=\"padding:17px;\">\u71df\u904b\u652f\u51fa\u3001\u8cc7\u672c\u9805\u76ee\u6216\u7279\u5225\u6263\u9664<\/td><td style=\"padding:17px;\">\u767c\u7968\u3001\u898f\u683c\u3001\u4f7f\u7528\u65e5\u671f\u53ca\u8cc7\u7522\u8868<\/td><\/tr>\n<tr style=\"background:#14213D;color:#fff;\"><td style=\"padding:17px;font-weight:800;\">\u7f70\u6b3e\u3001\u64a5\u5099\u53ca\u58de\u5e33<\/td><td style=\"padding:17px;\">\u6027\u8cea\u3001\u5be6\u969b\u640d\u5931\u3001\u4f30\u7b97\u53ca\u6263\u7a05\u689d\u4ef6<\/td><td style=\"padding:17px;\">\u5f80\u4f86\u3001\u8ffd\u6536\u3001\u8a08\u7b97\u53ca\u6279\u51c6\u8a18\u9304<\/td><\/tr>\n<\/tbody><\/table><\/div>\n<\/div><\/section>\n\n<!-- SOURCE -->\n<section class=\"sp-section\" style=\"padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\"><div class=\"sp-grid-2\" style=\"display:grid;grid-template-columns:.95fr 1.05fr;gap:30px;align-items:center;\">\n<div><div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">TERRITORIAL SOURCE<\/div><h2 style=\"margin:0 0 14px;font-size:30px;color:#14213D;\">\u6d77\u5916\u5ba2\u6236\u6216\u6d77\u5916\u6536\u6b3e\u4e0d\u7b49\u65bc\u81ea\u52d5\u96e2\u5cb8<\/h2><p style=\"margin:0;color:#4b5563;line-height:1.9;\">\u9999\u6e2f\u63a1\u7528\u5730\u57df\u4f86\u6e90\u539f\u5247\uff0c\u4f46\u5229\u6f64\u4f86\u6e90\u53d6\u6c7a\u65bc\u7522\u751f\u76f8\u95dc\u5229\u6f64\u7684\u5be6\u969b\u64cd\u4f5c\u53ca\u4e8b\u5be6\u3002\u5ba2\u6236\u5728\u6d77\u5916\u3001\u4f7f\u7528\u5916\u5e63\u3001\u5408\u7d04\u6a19\u793a\u6d77\u5916\u5730\u5740\u6216\u6b3e\u9805\u5b58\u5165\u6d77\u5916\u5e33\u6236\uff0c\u55ae\u7368\u800c\u8a00\u901a\u5e38\u4e0d\u8db3\u4ee5\u8b49\u660e\u5229\u6f64\u5c6c\u9999\u6e2f\u4ee5\u5916\u4f86\u6e90\u3002<\/p><\/div>\n<div style=\"display:grid;gap:12px;\"><div style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:14px;padding:18px;\"><strong>\u2714 \u8ab0\u8ca0\u8cac\u8b70\u50f9\u53ca\u7c3d\u8a02\u5408\u7d04<\/strong><\/div><div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:14px;padding:18px;\"><strong>\u2714 \u5546\u54c1\u63a1\u8cfc\u3001\u92b7\u552e\u6216\u670d\u52d9\u5728\u54ea\u88e1\u9032\u884c<\/strong><\/div><div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:14px;padding:18px;\"><strong>\u2714 \u4e3b\u8981\u4eba\u54e1\u53ca\u6c7a\u7b56\u5be6\u969b\u5de5\u4f5c\u5730\u9ede<\/strong><\/div><div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:14px;padding:18px;\"><strong>\u2714 \u4ea4\u4ed8\u3001\u5c65\u884c\u53ca\u98a8\u96aa\u627f\u64d4\u5b89\u6392<\/strong><\/div><div style=\"background:#14213D;border-radius:14px;padding:18px;\"><strong style=\"color:#fff;\">\u2714 \u6587\u4ef6\u662f\u5426\u8207\u5be6\u969b\u64cd\u4f5c\u4e00\u81f4<\/strong><\/div><\/div>\n<\/div><\/div><\/section>\n\n<!-- LOSSES -->\n<section class=\"sp-section\" style=\"background:#fff;padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\"><div class=\"sp-grid-2\" style=\"display:grid;grid-template-columns:1fr 1fr;gap:24px;\">\n<div class=\"sp-box\" style=\"background:#14213D;border-radius:20px;padding:30px;\"><div style=\"font-size:13px;font-weight:800;color:#76c7ff;margin-bottom:10px;\">TAX LOSSES<\/div><h2 style=\"margin:0 0 16px;font-size:28px;color:#fff;\">\u8667\u640d\u5e74\u5ea6\u4ecd\u8981\u5b8c\u6210\u5e33\u76ee\u53ca\u7533\u5831<\/h2><p style=\"margin:0;color:#dbe4f0;line-height:1.9;\">\u7a05\u52d9\u5c40\u8cc7\u6599\u6307\u51fa\uff0c\u696d\u52d9\u8667\u640d\u4e00\u822c\u53ef\u627f\u524d\u4e26\u62b5\u92b7\u65e5\u5f8c\u540c\u4e00\u696d\u52d9\u7684\u5229\u6f64\uff1b\u6cd5\u5718\u7d93\u71df\u591a\u65bc\u4e00\u9805\u696d\u52d9\u6642\u4ea6\u6709\u76f8\u95dc\u8655\u7406\u3002\u5be6\u969b\u53ef\u7528\u91d1\u984d\u3001\u512a\u60e0\u6d3b\u52d5\u53ca\u80a1\u6b0a\u6216\u696d\u52d9\u8b8a\u66f4\u5f71\u97ff\u61c9\u53e6\u884c\u78ba\u8a8d\u3002<\/p><\/div>\n<div class=\"sp-box\" style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:20px;padding:30px;\"><h3 style=\"margin:0 0 16px;color:#14213D;\">\u4fdd\u5b58\u8667\u640d\u57fa\u790e<\/h3><div style=\"display:grid;gap:11px;color:#4b5563;line-height:1.7;\"><div>\u2714 \u6bcf\u5e74\u5b8c\u6574 Tax Return \u53ca\u7a05\u52d9\u8a08\u7b97<\/div><div>\u2714 IRD \u8a55\u7a05\u53ca\u627f\u524d\u8667\u640d\u8a18\u9304<\/div><div>\u2714 \u696d\u52d9\u6027\u8cea\u53ca\u6d3b\u52d5\u6301\u7e8c\u8b49\u64da<\/div><div>\u2714 \u80a1\u6b0a\u3001\u91cd\u7d44\u53ca\u696d\u52d9\u8b8a\u66f4\u8cc7\u6599<\/div><div>\u2714 \u4e0d\u540c\u7a05\u7387\u6d3b\u52d5\u7684\u8667\u640d\u5206\u985e<\/div><\/div><\/div>\n<\/div><\/div><\/section>\n\n<!-- PROVISIONAL -->\n<section class=\"sp-section\" style=\"padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\"><div class=\"sp-grid-2\" style=\"display:grid;grid-template-columns:1.05fr .95fr;gap:30px;align-items:center;\">\n<div><div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">PROVISIONAL PROFITS TAX<\/div><h2 style=\"margin:0 0 14px;font-size:30px;color:#14213D;\">\u70ba\u4f55\u7a05\u55ae\u53ef\u80fd\u540c\u6642\u5305\u62ec\u9810\u7e73\u5229\u5f97\u7a05\uff1f<\/h2><p style=\"margin:0;color:#4b5563;line-height:1.9;\">\u67d0\u8ab2\u7a05\u5e74\u5ea6\u7684\u5be6\u969b\u61c9\u8a55\u7a05\u5229\u6f64\u8981\u5728\u5e74\u5ea6\u7d50\u675f\u5f8c\u624d\u80fd\u78ba\u5b9a\uff0c\u56e0\u6b64\u53ef\u80fd\u5148\u5fb5\u6536\u66ab\u7e73\uff0f\u9810\u7e73 Profits Tax\u3002\u5176\u5f8c\u5be6\u969b\u8a55\u7a05\u78ba\u5b9a\u6642\uff0c\u5df2\u7e73 provisional tax \u6703\u7528\u4f5c\u62b5\u92b7\u76f8\u95dc\u7a05\u6b3e\u3002<\/p><\/div>\n<div style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:20px;padding:28px;\"><h3 style=\"margin:0 0 14px;color:#14213D;\">\u5982\u672c\u5e74\u76c8\u5229\u5927\u5e45\u4e0b\u964d<\/h3><p style=\"margin:0;color:#4b5563;line-height:1.8;\">\u53ef\u80fd\u5b58\u5728\u7533\u8acb\u7de9\u7e73 provisional tax \u7684\u6a5f\u5236\uff0c\u4f46\u9700\u7b26\u5408\u9069\u7528\u7406\u7531\u3001\u8b49\u660e\u53ca\u671f\u9650\u3002\u61c9\u6309\u6700\u65b0\u6b63\u5f0f\u8981\u6c42\u53ca\u65e9\u8a55\u4f30\uff0c\u4e0d\u8981\u7b49\u5230\u7e73\u7a05\u671f\u9650\u5f8c\u624d\u8655\u7406\u3002<\/p><\/div>\n<\/div><\/div><\/section>\n\n<!-- PROCESS -->\n<section class=\"sp-section\" style=\"background:#fff;padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">PROFITS TAX WORKFLOW<\/div><h2 style=\"margin:0 0 16px;font-size:32px;color:#14213D;\">Profits Tax \u7533\u5831 7 \u6b65\u6d41\u7a0b<\/h2><p style=\"margin:0 0 30px;color:#64748b;line-height:1.8;max-width:850px;\">Tax Return \u662f\u63d0\u4ea4\u8f09\u9ad4\uff1bProfits Tax \u8a08\u7b97\u5247\u5efa\u7acb\u5728\u5e33\u76ee\u3001\u4e8b\u5be6\u5206\u6790\u53ca\u7a05\u52d9\u8abf\u6574\u4e4b\u4e0a\u3002<\/p>\n<div style=\"display:grid;gap:14px;\">\n<div style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">01\uff5c\u78ba\u8a8d Tax Return \u53ca basis period<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u6838\u5c0d\u8868\u683c\u3001\u8ab2\u7a05\u5e74\u5ea6\u3001\u6703\u8a08\u671f\u9593\u3001\u5be6\u9ad4\u53ca\u671f\u9650\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">02\uff5c\u5b8c\u6210 Bookkeeping \u53ca\u5e74\u7d50<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u6838\u5c0d\u9280\u884c\u3001\u61c9\u6536\u61c9\u4ed8\u3001\u8cc7\u7522\u3001\u5b58\u8ca8\u53ca\u5f80\u4f86\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">03\uff5c\u6e96\u5099\u8ca1\u52d9\u5831\u8868\u53ca\u6240\u9700 Audit<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u78ba\u4fdd\u7533\u5831\u4f7f\u7528\u7684\u5e33\u9762\u7d50\u679c\u5df2\u5b8c\u6210\u53ca\u4e00\u81f4\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">04\uff5c\u5206\u6790\u5229\u6f64\u4f86\u6e90<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u6309\u5be6\u969b\u696d\u52d9\u64cd\u4f5c\u53ca\u6587\u4ef6\u8a55\u4f30\u9999\u6e2f\u8207\u6d77\u5916\u4f86\u6e90\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">05\uff5c\u7de8\u88fd\u7a05\u52d9\u8abf\u6574\u53ca\u8cc7\u672c\u514d\u7a05\u984d<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u9010\u9805\u4fdd\u5b58\u8a08\u7b97\u3001\u7406\u7531\u3001\u5408\u7d04\u3001\u55ae\u64da\u53ca\u8cc7\u7522\u660e\u7d30\u3002<\/div><\/div>\n<div style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:20px;\"><strong style=\"color:#14213D;\">06\uff5c\u6838\u5c0d\u8667\u640d\u3001\u5169\u7d1a\u5236\u53ca provisional tax<\/strong><div style=\"color:#4b5563;margin-top:8px;line-height:1.7;\">\u78ba\u8a8d\u627f\u524d\u8cc7\u6599\u3001\u95dc\u9023\u5be6\u9ad4\u3001\u7a05\u7387\u53ca\u5df2\u7e73\u7a05\u6b3e\u3002<\/div><\/div>\n<div style=\"background:#14213D;border-radius:16px;padding:20px;\"><strong style=\"color:#fff;\">07\uff5c\u63d0\u4ea4\u53ca\u4fdd\u5b58\u5b8c\u6574\u5e95\u7a3f<\/strong><div style=\"color:#dbe4f0;margin-top:8px;line-height:1.7;\">\u4fdd\u5b58 Tax Return\u3001\u8a08\u7b97\u3001\u8ca1\u52d9\u5831\u8868\u3001Audit\u3001\u8b49\u660e\u53ca IRD \u5f80\u4f86\u3002<\/div><\/div>\n<\/div><\/div><\/section>\n\n<!-- MISTAKES -->\n<section class=\"sp-section\" style=\"padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"text-align:center;margin-bottom:34px;\"><div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">COMMON PROFITS TAX MISTAKES<\/div><h2 style=\"margin:0;font-size:32px;color:#14213D;\">\u9999\u6e2f\u5229\u5f97\u7a05\u5e38\u898b\u932f\u8aa4<\/h2><\/div>\n<div class=\"sp-grid-3\" style=\"display:grid;grid-template-columns:repeat(3,1fr);gap:22px;\">\n<div class=\"sp-card\" style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#14213D;\">\u76f4\u63a5\u7528\u71df\u696d\u984d\u4e58\u7a05\u7387<\/h3><p style=\"color:#4b5563;line-height:1.8;margin-bottom:0;\">\u5ffd\u7565\u6210\u672c\u3001\u652f\u51fa\u3001\u7a05\u52d9\u8abf\u6574\u3001\u8667\u640d\u53ca\u8cc7\u672c\u514d\u7a05\u984d\u3002<\/p><\/div>\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#14213D;\">\u6240\u6709\u516c\u53f8\u81ea\u52d5\u7528 8.25%<\/h3><p style=\"color:#4b5563;line-height:1.8;margin-bottom:0;\">\u6c92\u6709\u78ba\u8a8d\u61c9\u8a55\u7a05\u5229\u6f64\u5c64\u7d1a\u3001\u5169\u7d1a\u5236\u8cc7\u683c\u53ca\u95dc\u9023\u5be6\u9ad4\u9650\u5236\u3002<\/p><\/div>\n<div class=\"sp-card\" style=\"background:#14213D;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#fff;\">\u6d77\u5916\u5ba2\u6236\u7b49\u65bc\u96e2\u5cb8\u5229\u6f64<\/h3><p style=\"color:#dbe4f0;line-height:1.8;margin-bottom:0;\">\u6c92\u6709\u5206\u6790\u7522\u751f\u5229\u6f64\u7684\u5be6\u969b\u64cd\u4f5c\u3001\u5730\u9ede\u53ca\u6587\u4ef6\u3002<\/p><\/div>\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#14213D;\">\u6240\u6709\u652f\u51fa\u90fd\u6263\u7a05<\/h3><p style=\"color:#4b5563;line-height:1.8;margin-bottom:0;\">\u79c1\u4eba\u3001\u8cc7\u672c\u3001\u7121\u652f\u6301\u6216\u8207\u61c9\u8ab2\u7a05\u5229\u6f64\u7121\u95dc\u7684\u652f\u51fa\u672a\u8abf\u6574\u3002<\/p><\/div>\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#14213D;\">\u8667\u640d\u5e74\u4e0d\u63d0\u4ea4<\/h3><p style=\"color:#4b5563;line-height:1.8;margin-bottom:0;\">\u5931\u53bb\u5b8c\u6574\u7533\u5831\u3001\u8a55\u7a05\u53ca\u627f\u524d\u8667\u640d\u8a18\u9304\u3002<\/p><\/div>\n<div class=\"sp-card\" style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:18px;padding:24px;\"><h3 style=\"margin-top:0;color:#14213D;\">\u5ffd\u7565\u9810\u7e73\u7a05\u73fe\u91d1\u6d41<\/h3><p style=\"color:#4b5563;line-height:1.8;margin-bottom:0;\">\u53ea\u9810\u7b97\u672c\u671f\u6700\u7d42\u7a05\u6b3e\uff0c\u6c92\u6709\u8003\u616e provisional tax\u3002<\/p><\/div>\n<\/div><\/div><\/section>\n\n<!-- CHECKLIST -->\n<section class=\"sp-section\" style=\"background:#fff;padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\">\n<div style=\"text-align:center;margin-bottom:30px;\"><div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">PROFITS TAX CHECKLIST<\/div><h2 style=\"margin:0;font-size:32px;color:#14213D;\">Profits Tax \u8a08\u7b97\u53ca\u7533\u5831\u6aa2\u67e5\u8868<\/h2><\/div>\n<div style=\"overflow-x:auto;background:#fff;border:1px solid #e5e7eb;border-radius:18px;\"><table style=\"width:100%;border-collapse:collapse;font-size:15px;min-width:760px;\"><thead><tr style=\"background:#14213D;color:#fff;\"><th style=\"padding:16px;text-align:left;\">\u6aa2\u67e5\u9805\u76ee<\/th><th style=\"padding:16px;text-align:center;\">\u5b8c\u6210<\/th><th style=\"padding:16px;text-align:center;\">\u5f85\u8ddf\u9032<\/th><\/tr><\/thead><tbody>\n<tr style=\"background:#fff7ed;\"><td style=\"padding:16px;\">Tax Return\u3001\u8ab2\u7a05\u5e74\u5ea6\u53ca basis period \u5df2\u78ba\u8a8d<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><\/tr>\n<tr><td style=\"padding:16px;\">Bookkeeping\u3001\u5e74\u7d50\u3001\u8ca1\u52d9\u5831\u8868\u53ca Audit \u5df2\u5b8c\u6210<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><\/tr>\n<tr style=\"background:#fff7ed;\"><td style=\"padding:16px;\">\u6536\u5165\u4f86\u6e90\u53ca\u91cd\u5927\u4ea4\u6613\u6709\u4e8b\u5be6\u8207\u6587\u4ef6\u5206\u6790<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><\/tr>\n<tr><td style=\"padding:16px;\">\u4e0d\u53ef\u6263\u7a05\u3001\u8cc7\u672c\u53ca\u79c1\u4eba\u9805\u76ee\u5df2\u8abf\u6574<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><\/tr>\n<tr style=\"background:#fff7ed;\"><td style=\"padding:16px;\">\u8cc7\u672c\u514d\u7a05\u984d\u3001\u6350\u6b3e\u53ca\u5176\u4ed6\u6263\u9664\u5df2\u6838\u5c0d<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><\/tr>\n<tr><td style=\"padding:16px;\">\u8667\u640d\u3001\u5169\u7d1a\u5236\u3001\u5bec\u6e1b\u53ca provisional tax \u5df2\u78ba\u8a8d<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><\/tr>\n<tr style=\"background:#14213D;color:#fff;\"><td style=\"padding:16px;\">Tax Return\u3001\u8a08\u7b97\u3001\u5831\u8868\u53ca\u9644\u4ef6\u6578\u5b57\u4e00\u81f4<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><td style=\"padding:16px;text-align:center;\">\u25a1<\/td><\/tr>\n<\/tbody><\/table><\/div>\n<\/div><\/section>\n\n<!-- RELATED -->\n<section class=\"sp-section\" style=\"padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\"><div style=\"text-align:center;margin-bottom:32px;\"><div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">RELATED PROFITS TAX GUIDES<\/div><h2 style=\"margin:0;font-size:32px;color:#14213D;\">\u7531\u5e33\u76ee\u5230\u5229\u5f97\u7a05\u7533\u5831<\/h2><\/div>\n<div class=\"sp-grid-3\" style=\"display:grid;grid-template-columns:repeat(3,1fr);gap:22px;\">\n<a href=\"https:\/\/sparksconsultation.com\/en\/solutions\/accounting-tc\/operations\/tax-return-hk\/\" style=\"text-decoration:none;background:#fff7ed;border:2px solid #FCA311;border-radius:18px;padding:24px;color:#14213D;\"><strong>Tax Return HK<\/strong><p style=\"color:#4b5563;line-height:1.7;margin-bottom:0;\">\u4e86\u89e3\u6536\u5230\u5831\u7a05\u8868\u5f8c\u7684\u6587\u4ef6\u3001\u6d41\u7a0b\u53ca\u63d0\u4ea4\u5b89\u6392\u3002<\/p><\/a>\n<a href=\"https:\/\/sparksconsultation.com\/en\/solutions\/accounting-tc\/operations\/bookkeeping-before-tax-return\/\" style=\"text-decoration:none;background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;color:#14213D;\"><strong>Bookkeeping Before Tax Return<\/strong><p style=\"color:#4b5563;line-height:1.7;margin-bottom:0;\">\u5831\u7a05\u524d\u5b8c\u6210\u6536\u5165\u3001\u652f\u51fa\u3001\u5c0d\u5e33\u53ca\u5e74\u7d50\u57fa\u790e\u3002<\/p><\/a>\n<a href=\"https:\/\/sparksconsultation.com\/en\/solutions\/accounting-tc\/cost\/tax-filing-cost\/\" style=\"text-decoration:none;background:#14213D;border-radius:18px;padding:24px;color:#fff;\"><strong>Tax Filing Cost<\/strong><p style=\"color:#dbe4f0;line-height:1.7;margin-bottom:0;\">\u4e86\u89e3\u9999\u6e2f\u6709\u9650\u516c\u53f8\u5831\u7a05\u6536\u8cbb\u8003\u616e\u56e0\u7d20\u3002<\/p><\/a>\n<\/div><\/div><\/section>\n\n<!-- FAQ -->\n<section class=\"sp-section\" style=\"background:#fff;padding:60px 20px;\"><div style=\"max-width:1000px;margin:auto;\"><h2 style=\"margin:0 0 24px;font-size:32px;color:#14213D;\">Profits Tax HK FAQ<\/h2><div style=\"display:grid;gap:14px;\">\n<details style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:16px;padding:18px;\"><summary style=\"font-weight:800;cursor:pointer;\">\u9999\u6e2f Profits Tax \u662f\u751a\u9ebc\uff1f<\/summary><p style=\"margin-top:14px;line-height:1.8;color:#4b5563;\">\u4e00\u822c\u800c\u8a00\uff0c\u5b83\u662f\u5c31\u65bc\u9999\u6e2f\u7d93\u71df\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\u800c\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u5fb5\u6536\u7684\u7a05\u9805\uff0c\u4e26\u6309\u5229\u6f64\u4f86\u6e90\u3001\u6263\u9664\u53ca\u5176\u4ed6\u9069\u7528\u898f\u5247\u8a08\u7b97\u3002<\/p><\/details>\n<details style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:18px;\"><summary style=\"font-weight:800;cursor:pointer;\">\u9999\u6e2f\u6709\u9650\u516c\u53f8\u5229\u5f97\u7a05\u7387\u662f\u591a\u5c11\uff1f<\/summary><p style=\"margin-top:14px;line-height:1.8;color:#4b5563;\">\u4e00\u822c\u6cd5\u5718\u7a05\u7387\u70ba 16.5%\u3002\u5728\u5169\u7d1a\u5236\u4e0b\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u9996 HKD 2,000,000 \u61c9\u8a55\u7a05\u5229\u6f64\u7a05\u7387\u70ba 8.25%\uff0c\u8d85\u51fa\u90e8\u5206\u70ba 16.5%\u3002\u95dc\u9023\u5be6\u9ad4\u53ca\u5176\u4ed6\u9650\u5236\u9700\u53e6\u884c\u78ba\u8a8d\u3002<\/p><\/details>\n<details style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:18px;\"><summary style=\"font-weight:800;cursor:pointer;\">\u6c92\u6709\u76c8\u5229\u662f\u5426\u4e0d\u7528\u63d0\u4ea4 Profits Tax Return\uff1f<\/summary><p style=\"margin-top:14px;line-height:1.8;color:#4b5563;\">\u4e0d\u61c9\u5ffd\u7565\u5df2\u767c\u51fa\u7684 Tax Return\u3002\u8667\u640d\u6216\u6c92\u6709\u6536\u5165\u7684\u4f01\u696d\u4ecd\u61c9\u6309\u5be6\u969b\u6d3b\u52d5\u3001\u5e33\u76ee\u53ca\u8868\u683c\u8981\u6c42\u8655\u7406\u7533\u5831\uff0c\u4e26\u4fdd\u5b58\u8667\u640d\u53ca\u652f\u6301\u8cc7\u6599\u3002<\/p><\/details>\n<details style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:18px;\"><summary style=\"font-weight:800;cursor:pointer;\">\u6240\u6709\u516c\u53f8\u652f\u51fa\u90fd\u53ef\u4ee5\u6263\u5229\u5f97\u7a05\u55ce\uff1f<\/summary><p style=\"margin-top:14px;line-height:1.8;color:#4b5563;\">\u4e0d\u4e00\u5b9a\u3002\u4e00\u822c\u8981\u8a55\u4f30\u652f\u51fa\u662f\u5426\u70ba\u7522\u751f\u61c9\u8ab2\u7a05\u5229\u6f64\u800c\u62db\u81f4\uff0c\u4e26\u8003\u616e\u79c1\u4eba\u3001\u8cc7\u672c\u3001\u660e\u6587\u9650\u5236\u3001\u671f\u9593\u53ca\u6587\u4ef6\u3002\u6703\u8a08\u4e0a\u5217\u4f5c\u652f\u51fa\u4e0d\u7b49\u65bc\u7a05\u52d9\u4e0a\u5fc5\u7136\u53ef\u6263\u3002<\/p><\/details>\n<details style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:18px;\"><summary style=\"font-weight:800;cursor:pointer;\">\u6d77\u5916\u5ba2\u6236\u6536\u5165\u662f\u5426\u4e0d\u7528\u7e73\u9999\u6e2f\u5229\u5f97\u7a05\uff1f<\/summary><p style=\"margin-top:14px;line-height:1.8;color:#4b5563;\">\u4e0d\u4e00\u5b9a\u3002\u9700\u8981\u5206\u6790\u7522\u751f\u5229\u6f64\u7684\u5be6\u969b\u64cd\u4f5c\u5728\u54ea\u88e1\u9032\u884c\u3002\u5ba2\u6236\u6240\u5728\u5730\u3001\u4ed8\u6b3e\u8ca8\u5e63\u6216\u9280\u884c\u5e33\u6236\u53ea\u662f\u76f8\u95dc\u4e8b\u5be6\u4e4b\u4e00\uff0c\u4e0d\u80fd\u55ae\u7368\u6c7a\u5b9a\u5229\u6f64\u4f86\u6e90\u3002<\/p><\/details>\n<details style=\"background:#fff;border:1px solid #e5e7eb;border-radius:16px;padding:18px;\"><summary style=\"font-weight:800;cursor:pointer;\">Provisional Profits Tax \u662f\u984d\u5916\u591a\u6536\u4e00\u4efd\u7a05\u55ce\uff1f<\/summary><p style=\"margin-top:14px;line-height:1.8;color:#4b5563;\">\u5b83\u662f\u6309\u9810\u8a08\u5229\u6f64\u5148\u5fb5\u6536\u7684\u7a05\u6b3e\u3002\u5176\u5f8c\u5be6\u969b\u8a55\u7a05\u78ba\u5b9a\u6642\uff0c\u5df2\u7e73 provisional tax \u6703\u7528\u4f5c\u62b5\u92b7\u76f8\u95dc\u7a05\u52d9\u8cac\u4efb\uff0c\u4f46\u516c\u53f8\u4ecd\u8981\u70ba\u7e73\u4ed8\u6642\u9593\u6e96\u5099\u73fe\u91d1\u3002<\/p><\/details>\n<details style=\"background:#14213D;border-radius:16px;padding:18px;\"><summary style=\"font-weight:800;color:#fff;cursor:pointer;\">Sparks \u53ef\u4ee5\u5354\u52a9 Profits Tax \u8a08\u7b97\u53ca\u7533\u5831\u55ce\uff1f<\/summary><p style=\"margin-top:14px;line-height:1.8;color:#dbe4f0;\">\u53ef\u4ee5\u5148\u6309\u516c\u53f8\u985e\u578b\u3001\u696d\u52d9\u3001\u5e33\u76ee\u3001\u5229\u6f64\u4f86\u6e90\u3001\u8cc7\u7522\u3001\u652f\u51fa\u3001\u8667\u640d\u3001Audit \u53ca Tax Return \u671f\u9650\u8a55\u4f30\uff0c\u518d\u5b89\u6392 Bookkeeping\u3001\u5e74\u7d50\u3001\u7a05\u52d9\u8a08\u7b97\u53ca\u7533\u5831\u6d41\u7a0b\u3002<\/p><\/details>\n<\/div><\/div><\/section>\n\n<!-- CTA -->\n<section style=\"background:#14213D;padding:64px 20px;\"><div style=\"max-width:900px;margin:auto;text-align:center;\"><div style=\"color:#76c7ff;font-size:13px;font-weight:800;margin-bottom:12px;\">CALCULATE TAX FROM EVIDENCE, NOT ASSUMPTIONS<\/div><h2 style=\"margin:0 0 16px;font-size:34px;color:#fff;\">\u5229\u5f97\u7a05\u8a08\u7b97\u7684\u57fa\u790e\uff0c\u662f\u5b8c\u6574\u5e33\u76ee\u3001\u696d\u52d9\u4e8b\u5be6\u53ca\u652f\u6301\u6587\u4ef6<\/h2><p style=\"margin:0 auto 26px;color:#dbe4f0;line-height:1.9;max-width:760px;\">\u5982\u516c\u53f8\u672a\u78ba\u5b9a\u54ea\u4e9b\u6536\u5165\u5c6c\u9999\u6e2f\u4f86\u6e90\u3001\u54ea\u4e9b\u652f\u51fa\u53ef\u6263\u3001\u662f\u5426\u6709\u627f\u524d\u8667\u640d\uff0c\u6216\u7a05\u55ae\u5305\u62ec provisional tax\uff0c\u53ef\u5148\u6574\u7406\u8ca1\u52d9\u5831\u8868\u3001\u7a05\u52d9\u8a08\u7b97\u3001\u696d\u52d9\u6d41\u7a0b\u53ca\u76f8\u95dc\u6587\u4ef6\uff0c\u518d\u9010\u9805\u5206\u6790\u3002<\/p><a class=\"sp-btn\" href=\"https:\/\/api.whatsapp.com\/send?phone=85252697646&amp;text=\u4f60\u597d Sparks\uff0c\u6211\u60f3\u67e5\u8a62\u9999\u6e2f Profits Tax\uff0f\u5229\u5f97\u7a05\u8a08\u7b97\u53ca\u7533\u5831\u5b89\u6392\" target=\"_blank\" rel=\"noopener\" style=\"display:inline-block;background:#FCA311;color:#fff;padding:15px 28px;border-radius:8px;text-decoration:none;font-weight:800;\">WhatsApp \u67e5\u8a62 Profits Tax HK<\/a><\/div><\/section>\n<\/div>\n\n<!-- METADATA (SEPARATE \u2014 do not paste into page body) -->\n<!--\nSEO Title: Profits Tax HK\uff5c\u9999\u6e2f\u5229\u5f97\u7a05\u7a05\u7387\u3001\u6263\u7a05\u53ca\u61c9\u8a55\u7a05\u5229\u6f64\uff5cSparks\nMeta Description: Profits Tax HK \u6307\u5357\uff1a\u4e86\u89e3\u9999\u6e2f\u5229\u5f97\u7a05\u5169\u7d1a\u5236\u7a05\u7387\u3001\u61c9\u8a55\u7a05\u5229\u6f64\u3001\u5730\u57df\u4f86\u6e90\u3001\u53ef\u6263\u7a05\u652f\u51fa\u3001\u8cc7\u672c\u514d\u7a05\u984d\u3001\u627f\u524d\u8667\u640d\u3001Provisional Profits Tax \u53ca\u7533\u5831\u6d41\u7a0b\u3002\nFocus Keyphrase: profits tax hk\nSecondary Keywords: \u9999\u6e2f\u5229\u5f97\u7a05, profits tax hong kong, \u9999\u6e2f\u516c\u53f8\u7a05\u7387, \u5229\u5f97\u7a05\u5169\u7d1a\u5236, \u61c9\u8a55\u7a05\u5229\u6f64, \u53ef\u6263\u7a05\u652f\u51fa, provisional profits tax, \u9999\u6e2f\u516c\u53f8\u6263\u7a05\nSlug: profits-tax-hk\nCanonical URL: https:\/\/sparksconsultation.com\/solutions\/accounting-tc\/operations\/profits-tax-hk\/\nOG Title: Profits Tax HK\uff5c\u9999\u6e2f\u5229\u5f97\u7a05\u5b8c\u6574\u6307\u5357\nOG Description: \u4e86\u89e3\u9999\u6e2f\u5229\u5f97\u7a05\u7a05\u7387\u3001\u61c9\u8a55\u7a05\u5229\u6f64\u3001\u6263\u7a05\u3001\u96e2\u5cb8\u4f86\u6e90\u3001\u8667\u640d\u53ca provisional tax \u7684\u8a08\u7b97\u8207\u7533\u5831\u57fa\u790e\u3002\n-->","protected":false},"excerpt":{"rendered":"<p>Sparks Consulta&hellip;<\/p>","protected":false},"author":1,"featured_media":0,"parent":793,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-887","page","type-page","status-publish","hentry"],"_hostinger_reach_plugin_has_subscription_block":false,"_hostinger_reach_plugin_is_elementor":false,"_links":{"self":[{"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/pages\/887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/comments?post=887"}],"version-history":[{"count":1,"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/pages\/887\/revisions"}],"predecessor-version":[{"id":888,"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/pages\/887\/revisions\/888"}],"up":[{"embeddable":true,"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/pages\/793"}],"wp:attachment":[{"href":"https:\/\/sparksconsultation.com\/en\/wp-json\/wp\/v2\/media?parent=887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}