{"id":10379,"date":"2026-05-20T16:45:20","date_gmt":"2026-05-20T08:45:20","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=10379"},"modified":"2026-05-20T16:45:21","modified_gmt":"2026-05-20T08:45:21","slug":"2026%e9%a6%99%e6%b8%af%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%e8%ae%a4%e5%ae%9a%e5%a4%a7%e5%8f%98%e5%a4%a9%ef%bc%81%e4%b8%8d%e5%86%8d%e5%8f%aa%e7%9c%8b%e5%a4%a9%e6%95%b0%ef%bc%8c%e8%b7%a8%e5%a2%83","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/10379","title":{"rendered":"2026\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8ba4\u5b9a\u5927\u53d8\u5929\uff01\u4e0d\u518d\u53ea\u770b\u5929\u6570\uff0c\u8de8\u5883\u8001\u677f\u5fc5\u770b\u9632\u5751\u6307\u5357"},"content":{"rendered":"

\u5f88\u591a\u5185\u5730\u670b\u53cb\u529e\u7406\u4e86\u9999\u6e2f\u8eab\u4efd\u6216\u9999\u6e2f\u6c38\u5c45\u540e\uff0c\u5728\u5b9e\u9645\u751f\u6d3b\u4e2d\u53d1\u73b0\uff0c\u81ea\u5df1\u8fd8\u662f\u8981\u5728\u5185\u5730\u7f34\u7a0e\uff0c\u8fd9\u662f\u56e0\u4e3a\u6ca1\u6709\u4e86\u89e3\u6e05\u695a\u9999\u6e2f\uff08\u6c38\u5c45\uff09\u8eab\u4efd\u5c45\u6c11\u8ddf\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u7684\u533a\u522b\uff0c\u5bfc\u81f4\u5728\u7a0e\u52a1\u89c4\u5212\u4e0a\u8d70\u4e86\u5f2f\u8def\u3002<\/p>\n\n\n\n

\u4eca\u5929\u6211\u4eec\u5c31\u6765\u8be6\u7ec6\u89e3\u8bfb\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u548c\u9999\u6e2f\u5c45\u6c11\u8eab\u4efd\u7684\u533a\u522b\uff08\u542b\u9999\u6e2f\u6c38\u5c45\u8eab\u4efd\uff09\u3001\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8ba4\u8bc1\uff08\u4e2a\u4eba\u548c\u516c\u53f8\uff09\u600e\u4e48\u7533\u8bf7\u30012026\u5e74\u6700\u65b0\u4e2a\u4eba\u7a0e\u52a1\u8eab\u4efd\u8ba4\u5b9a\u65b0\u653f\u7b56\u3001\u7ecf\u5e38\u5f80\u8fd4\u5185\u5730\u548c\u9999\u6e2f\uff0c\u600e\u4e48\u5224\u5b9a\u7a0e\u52a1\u8eab\u4efd\uff1f\u5982\u679c\u4f60\u6b63\u4e3a\u8fd9\u4e9b\u590d\u6742\u7684\u8de8\u5883\u7a0e\u52a1\u95ee\u9898\u5934\u75bc\uff0c\u522b\u62c5\u5fc3\uff0cEnterprise Finance Group<\/strong>\u80fd\u4e3a\u4f60\u63d0\u4f9b\u4ece\u8eab\u4efd\u89c4\u5212\u5230\u4f01\u4e1a\u843d\u5730\u7684\u4e00\u7ad9\u5f0f\u89e3\u51b3\u65b9\u6848\uff0c\u8ba9\u4f60\u7684\u6bcf\u4e00\u6b65\u90fd\u8d70\u5bf9\u3002<\/p>\n\n\n\n

I. Clarify Hong Kong Tax Resident Status and Hong Kong (Permanent Resident) Status<\/strong><\/h4>\n\n\n\n

\u6301\u6709\u9999\u6e2f\u5c45\u6c11\u6216\u6c38\u5c45\u8eab\u4efd\u4e0d\u5fc5\u7136\u6210\u4e3a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\uff0c\u800c\u65e0\u9999\u6e2f\u5c45\u6c11\u8eab\u4efd\u7684\u5916\u7c4d\u4eba\u58eb\u4e5f\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u3002\u9999\u6e2f\u5c45\u6c11\u8eab\u4efd\u4e0e\u6c38\u4e45\u5c45\u6c11\u8eab\u4efd\u4e3b\u8981\u662f\u6e2f\u5e9c\u786e\u8ba4\u4eba\u624d\u80fd\u5728\u6e2f\u5408\u6cd5\u5c45\u7559\u3001\u751f\u6d3b\u3001\u5de5\u4f5c\u7684\u8d44\u683c\u7684\u8bc1\u4ef6\uff0c\u800c\u9999\u6e2f\u7a0e\u52a1\u8eab\u4efd\u5219\u662f\u8ddf\u5c45\u6c11\u662f\u5426\u9700\u8981\u5728\u9999\u6e2f\u7f34\u7a0e\u6216\u4eab\u53d7\u9999\u6e2f\u7a0e\u6536\u653f\u7b56\u7684\u8bc1\u660e\u4f9d\u636e\u3002<\/p>\n\n\n\n

\u2705\u00a0\u9999\u6e2f\u5c45\u6c11\u8eab\u4efd\uff08\u975e\u6c38\u5c45\uff09\uff1a<\/strong><\/h5>\n\n\n\n

\u4e3b\u8981\u901a\u8fc7\u4f18\u624d\u8ba1\u5212\u3001\u4e13\u624d\u8ba1\u5212\u3001\u8f93\u5165\u5185\u5730\u4eba\u624d\u8ba1\u5212\uff08IANG\uff09\u3001\u6295\u8d44\u79fb\u6c11\u7b49\u9014\u5f84\u83b7\u5f97\uff0c\u7533\u8bf7\u4eba\u9700\u6ee1\u8db3\u5e74\u9f84\u3001\u5b66\u5386\u3001\u4e13\u4e1a\u6280\u80fd\u3001\u5bf9\u6e2f\u8d21\u732e\u7b49\u8bc4\u4f30\u6761\u4ef6\u3002\u6301\u6709\u9999\u6e2f\u5c45\u6c11\u8eab\u4efd\u8bc1\uff08\u975e\u6c38\u5c45\uff09\u8005\uff0c\u53ef\u5408\u6cd5\u5728\u6e2f\u5c45\u4f4f\u3001\u5de5\u4f5c\u3001\u8bfb\u4e66\uff0c\u4eab\u53d7\u533b\u7597\u3001\u6559\u80b2\u7b49\u516c\u5171\u670d\u52a1\uff0c\u4f46\u9700\u6309\u65f6\u7eed\u7b7e\uff0c\u4e14\u4e0d\u4eab\u6709\u9999\u6e2f\u6c38\u4e45\u5c45\u7559\u6743\uff0c\u79bb\u6e2f\u8d85\u8fc7\u89c4\u5b9a\u671f\u9650\u53ef\u80fd\u4e27\u5931\u5c45\u7559\u8d44\u683c\u3002<\/p>\n\n\n\n

\u2705\u00a0\u9999\u6e2f\u6c38\u4e45\u5c45\u6c11\u8eab\u4efd\uff1a<\/strong><\/h4>\n\n\n\n

\u6839\u636e\u300a\u5165\u5883\u6761\u4f8b\u300b\uff0c\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\u53ef\u83b7\u5f97\u9999\u6e2f\u6c38\u4e45\u5c45\u7559\u6743\u5e76\u7533\u9886\u6c38\u4e45\u5c45\u6c11\u8eab\u4efd\u8bc1\uff1a
\u2460\u5728\u6e2f\u5408\u6cd5\u8fde\u7eed\u5c45\u4f4f\u6ee17\u5e74\uff1b
\u2461\u6216\u4e3a\u9999\u6e2f\u6c38\u4e45\u5c45\u6c11\u7684\u914d\u5076\u3001\u5b50\u5973\uff08\u7b26\u5408\u7279\u5b9a\u6761\u4ef6\uff09\uff1b
\u2462\u901a\u8fc7\u5176\u4ed6\u6cd5\u5b9a\u9014\u5f84\uff08\u5982\u51fa\u751f\u5728\u6e2f\u3001\u5f52\u5316\u5165\u7c4d\uff09
\u6c38\u5c45\u8eab\u4efd\u6301\u6709\u8005\u4eab\u6709\u7a33\u5b9a\u5c45\u7559\u6743\uff0c\u65e0\u9700\u7eed\u7b7e\uff0c\u53ef\u81ea\u7531\u51fa\u5165\u9999\u6e2f\uff0c\u4eab\u6709\u9009\u4e3e\u6743\u4e0e\u88ab\u9009\u4e3e\u6743\uff0c\u540c\u65f6\u4fdd\u7559\u539f\u6237\u7c4d\uff08\u5185\u5730\u6237\u7c4d\u9664\u5916\uff0c\u9700\u4e3b\u52a8\u7533\u8bf7\u6ce8\u9500\uff09\uff0c\u5728\u6e2f\u533b\u7597\u3001\u6559\u80b2\u3001\u517b\u8001\u7b49\u6743\u76ca\u66f4\u5168\u9762\u3002<\/p>\n\n\n\n

\u2705\u00a0\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff1a<\/strong><\/h5>\n\n\n\n

\u5168\u79f0\u4e3a\u300a\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u4e66\u300b\uff0c\u662f\u7531\u9999\u6e2f\u7a0e\u52a1\u5c40\u7b7e\u53d1\u7684\u4e00\u4efd\u5b98\u65b9\u6587\u4ef6\uff0c\u7528\u4e8e\u8bc1\u660e\u7533\u8bf7\u4eba\u5728\u67d0\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5185\u7b26\u5408\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u7684\u8eab\u4efd\uff0c\u4e3b\u8981\u662f\u7528\u4e8e\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u4eab\u53d7\u5185\u5730\u4e0e\u9999\u6e2f\u7b7e\u8ba2\u7684\u300a\u5173\u4e8e\u5bf9\u6240\u5f97\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u6f0f\u7a0e\u7684\u5b89\u6392\u300b\u4ee5\u53ca\u5176\u4ed6\u7a0e\u6536\u534f\u5b9a\/\u5b89\u6392\u4e0b\u7684\u4f18\u60e0\u5f85\u9047\uff0c\u65e2\u53ef\u4ee5\u662f\u4e2a\u4eba\u7533\u8bf7\uff0c\u4e5f\u53ef\u4ee5\u662f\u516c\u53f8\u4e3b\u4f53\u7533\u8bf7\u3002
\u8fd9\u4efd\u6587\u4ef6\u662f\u5411\u5176\u4ed6\u7a0e\u52a1\u7ba1\u8f96\u533a\uff08\u5c24\u5176\u662f\u5185\u5730\uff09\u8bc1\u660e\u201c\u6211\u662f\u9999\u6e2f\u7684\u7a0e\u52a1\u5c45\u6c11\uff0c\u8bf7\u6839\u636e\u7a0e\u6536\u534f\u5b9a\u7ed9\u6211\u4f18\u60e0\u201d\u7684\u201c\u901a\u884c\u8bc1\u201d\u3002
\u5728\u6743\u76ca\u65b9\u9762\uff0c\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u4ec5\u9700\u5c31\u6e90\u81ea\u9999\u6e2f\u7684\u6536\u5165\u7f34\u7a0e\uff08\u65e0\u5168\u7403\u5f81\u7a0e\uff09\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6700\u9ad8\u7a0e\u738717%\uff0c\u4f01\u4e1a\u5229\u5f97\u7a0e\u9996200\u4e07\u5229\u6da6\u7a0e\u73878.25%\uff0c\u4e14\u53ef\u4eab\u53d7\u9999\u6e2f\u4e0e50+\u4e2a\u56fd\u5bb6\/\u5730\u533a\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u5b89\u6392\uff08CDTA\uff09\u3002
\u5728\u4e49\u52a1\u65b9\u9762\uff0c\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u9700\u4f9d\u6cd5\u7533\u62a5\u5e94\u7a0e\u6536\u5165\u3001\u4fdd\u5b58\u7a0e\u52a1\u8bb0\u5f55\u3001\u914d\u5408\u7a0e\u52a1\u7a3d\u67e5\uff0c\u5373\u4f7f\u6536\u5165\u4f4e\u4e8e\u514d\u7a0e\u989d\u4e5f\u9700\u6309\u65f6\u63d0\u4ea4\u62a5\u7a0e\u8868\u3002<\/p>\n\n\n\n

Summary:<\/strong><\/h4>\n\n\n\n

\u9999\u6e2f\u5c45\u6c11\u8eab\u4efd\u548c\u9999\u6e2f\u6c38\u4e45\u5c45\u6c11\u8eab\u4efd\uff0c\u90fd\u805a\u7126\u201c\u5c45\u7559\u8d44\u683c\u201d\uff0c\u89e3\u51b3\u201c\u80fd\u5426\u5728\u6e2f\u5408\u6cd5\u751f\u6d3b\u5de5\u4f5c\u201d\u7684\u95ee\u9898\uff0c\u5176\u8ba4\u5b9a\u4e0e\u4e2a\u4eba\u7684\u5c45\u4f4f\u610f\u56fe\u3001\u5bf9\u6e2f\u8d21\u732e\u76f8\u5173\uff0c\u4e0e\u7a0e\u52a1\u4e49\u52a1\u65e0\u76f4\u63a5\u5173\u8054\u3002
\u800c\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u5219\u660e\u786e\u7a0e\u52a1\u4e49\u52a1\u5f52\u5c5e\uff0c\u89e3\u51b3\u201c\u9700\u5411\u9999\u6e2f\u7f34\u7eb3\u54ea\u4e9b\u7a0e\u201d\u7684\u95ee\u9898\uff0c\u8ba4\u5b9a\u6838\u5fc3\u5728\u4e8e\u201c\u5c45\u4f4f\u5b9e\u8d28\u201d\u4e0e\u201c\u7ecf\u6d4e\u5173\u8054\u201d\uff0c\u800c\u975e\u5c45\u7559\u8bc1\u4ef6\u7c7b\u578b\u3002<\/p>\n\n\n\n

Attention:<\/strong>\u6301\u6709\u9999\u6e2f\u6c38\u5c45\u8eab\u4efd\u8bc1\uff0c\u82e5\u957f\u671f\u5728\u5185\u5730\u751f\u6d3b\u3001\u7ecf\u6d4e\u91cd\u5fc3\u5728\u5185\u5730\uff0c\u4ecd\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a\u975e\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\uff0c\u53cd\u4e4b\uff0c\u5916\u7c4d\u4eba\u58eb\u6301\u5de5\u4f5c\u7b7e\u8bc1\u5728\u6e2f\u5c45\u4f4f\u6ee1183\u5929\u4e14\u751f\u6d3b\u91cd\u5fc3\u5728\u6e2f\uff0c\u53ef\u88ab\u8ba4\u5b9a\u4e3a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u3002\u8eab\u4efd\u4e0e\u7a0e\u52a1\u7684\u9519\u4f4d\u98ce\u9669\u6781\u5927\uff0c\u4e13\u4e1a\u7684\u89c4\u5212\u81f3\u5173\u91cd\u8981\u3002Enterprise Finance Group<\/strong>\u7cbe\u901a\u9999\u6e2f\u8eab\u4efd\u7533\u8bf7\u3001\u7eed\u7b7e\u53ca\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u5168\u6d41\u7a0b\uff0c\u80fd\u4e3a\u4f60\u91cf\u8eab\u5b9a\u5236\u6700\u7a33\u59a5\u7684\u65b9\u6848\u3002\u5982\u6709\u9700\u8981\uff0c\u6b22\u8fce\u968f\u65f6\u8054\u7cfb\u6211\uff08\u54a8\u8be2\u7535\u8bdd\uff1a16620947137\uff0c\u6dfb\u52a0\u5fae\u4fe1\uff1aQicaiyingjituan\uff09\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

II. How to apply for Hong Kong tax resident status (individual\/company)?<\/strong><\/h4>\n\n\n\n

\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u65e0\u9700\u4e3b\u52a8\u201c\u7533\u8bf7\u201d\uff0c\u800c\u662f\u5728\u62a5\u7a0e\u65f6\u7531\u7a0e\u52a1\u5c40\u81ea\u52a8\u5224\u5b9a\uff0c\u6216\u7533\u8bf7\u4eba\u4e3a\u4eab\u53d7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3001\u8bc1\u660e\u7a0e\u52a1\u8eab\u4efd\uff0c\u4e3b\u52a8\u5411\u7a0e\u52a1\u5c40\u7533\u8bf7\u5f00\u5177\u300a\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u4e66\u300b\uff0c\u4e2a\u4eba\u548c\u516c\u53f8\u5224\u5b9a\u7684\u6807\u51c6\u4e0d\u540c\u3002<\/p>\n\n\n\n

1.\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u5224\u5b9a\uff1a<\/strong>
<\/h5>\n\n\n\n

\u91c7\u7528\u201c\u4e24\u6b65\u5224\u5b9a\u6cd5\u201d\uff0c\u6ee1\u8db3\u8eab\u4efd\u6761\u4ef6\u4e4b\u4e00\u4e14\u5c45\u4f4f\u6761\u4ef6\u4e4b\u4e00\u5373\u53ef
\u2705\u8eab\u4efd\u6761\u4ef6\uff1a\u5305\u62ec\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u6216\u6301\u6709\u9999\u6e2f\u5c45\u6c11\u8eab\u4efd\u8bc1\u7684\u975e\u6c38\u4e45\u6027\u5c45\u6c11\u3001\u65e0\u9999\u6e2f\u8eab\u4efd\u4f46\u5728\u6e2f\u6709\u60ef\u5e38\u5c45\u6240\u7684\u5916\u7c4d\u4eba\u58eb\u3002
\u2705\u5c45\u4f4f\u6761\u4ef6\uff1a\u5305\u62ec\u201c\u901a\u5e38\u5c45\u4f4f\u6d4b\u8bd5\u201d\u6216\u201c183\u5929\u89c4\u5219\u201d\uff0c\u201c\u901a\u5e38\u5c45\u4f4f\u201d\u6307\u5728\u6e2f\u6709\u672c\u4eba\u6216\u5bb6\u4eba\u4f4f\u6240\u3001\u751f\u6d3b\u91cd\u5fc3\u5728\u6e2f\uff0c\u9700\u7efc\u5408\u5c45\u4f4f\u610f\u56fe\u3001\u8fde\u7eed\u6027\u3001\u5bb6\u5ead\u793e\u4f1a\u8054\u7cfb\u3001\u7ecf\u6d4e\u5173\u8054\u7b49\u56e0\u7d20\uff1b\u201c183\u5929\u89c4\u5219\u201d\u6307\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\uff084\u67081\u65e5\u81f3\u6b21\u5e743\u670831\u65e5\uff09\u5728\u6e2f\u505c\u7559\u8d85183\u5929\uff0c\u6216\u8fde\u7eed\u4e24\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u7d2f\u8ba1\u505c\u7559\u8d85300\u5929\uff08\u5165\u5883\u3001\u79bb\u5883\u5f53\u65e5\u5747\u8ba1\u5165\u5929\u6570\uff09\u3002
Remarks:<\/strong>2026\u5e74\u9999\u6e2f\u7a0e\u52a1\u5c40\u516c\u5e03\u8c03\u6574\u4e86\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u8ba4\u5b9a\u6761\u4ef6\u4e2d\u201c183\u5929\u89c4\u5219\u201d\uff0c\u5373\u4f7f\u6ee1\u8db3\u8fd9\u4e2a\u6761\u4ef6\u4e5f\u4e0d\u4e00\u5b9a\u88ab\u8ba4\u5b9a\u4e3a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\uff0c\u5f31\u5316\u4e86\u201c\u5929\u6570\u8981\u6c42\u201d\uff0c\u800c\u662f\u91cd\u70b9\u770b\u7533\u8bf7\u4eba\u7684\u5bb6\u5ead\u3001\u7ecf\u6d4e\u91cd\u5fc3\u7b49\u5b9e\u8d28\u56e0\u7d20\u7684\u6743\u91cd\uff08\u52a0\u6bd4\u539f\u5219\uff09<\/p>\n\n\n\n

2. \u4f01\u4e1a\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u5224\u5b9a\uff1a<\/strong><\/h5>\n\n\n\n

Adoption of a dual-track system of \u201cdomicile standards\u201d and \u201cmanagement control standards\u201d:
\u2705\u9999\u6e2f\u6ce8\u518c\u4f01\u4e1a\uff1a\u9700\u6301\u7eed\u5728\u6e2f\u5f00\u5c55\u5b9e\u8d28\u7ecf\u8425\uff0c\u6709\u56fa\u5b9a\u529e\u516c\u573a\u6240\u3001\u96c7\u4f63\u672c\u5730\u5458\u5de5\u3001\u4ea7\u751f\u771f\u5b9e\u4e1a\u52a1\u6536\u652f\uff0c\u65e0\u7a7a\u58f3\u8fd0\u8425\u60c5\u51b5\u3002
\u2705\u5883\u5916\u6ce8\u518c\u4f01\u4e1a\uff1a\u9700\u8bc1\u660e\u5b9e\u9645\u7ba1\u7406\u63a7\u5236\u4e2d\u5fc3\u5728\u6e2f\uff0c\u5373\u8463\u4e8b\u4f1a\u4f1a\u8bae\u4e3b\u8981\u5728\u6e2f\u53ec\u5f00\u3001\u7ecf\u8425\u51b3\u7b56\u5728\u6e2f\u4f5c\u51fa\uff0c\u4e14\u5728\u6e2f\u6709\u5b9e\u8d28\u4e1a\u52a1\u6d3b\u52a8\uff08\u5982\u5e02\u573a\u62d3\u5c55\u3001\u5ba2\u6237\u7ef4\u62a4\u3001\u8d22\u52a1\u7ba1\u7406\u7b49\uff09\uff0c\u800c\u975e\u4ec5\u5728\u6e2f\u8bbe\u7acb\u540d\u4e49\u529e\u516c\u70b9\u3002<\/p>\n\n\n\n

3.\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u7533\u8bf7\u6d41\u7a0b<\/strong><\/h5>\n\n\n\n

\u7533\u8bf7\u6210\u4e3a\u9999\u6e2f\u7a0e\u6536\u5c45\u6c11\uff0c\u65e0\u8bba\u662f\u4e2a\u4eba\u8fd8\u662f\u516c\u53f8\uff0c\u90fd\u9700\u8981\u51c6\u5907\u4e00\u7cfb\u5217\u7684\u6587\u4ef6\u548c\u8d44\u6599\u6765\u8bc1\u660e\u5176\u7b26\u5408\u9999\u6e2f\u7a0e\u6536\u5c45\u6c11\u7684\u6807\u51c6\uff0c\u624d\u80fd\u63d0\u4ea4\u7533\u8bf7\u3002
\u7b2c\u4e00\u6b65\uff1a\u51c6\u5907\u6750\u6599\uff1a<\/strong>
\u2705\u4e2a\u4eba\uff1a\u9700\u8981\u51c6\u5907\u4e2a\u4eba\u8eab\u4efd\u8bc1\u4ef6\uff08\u8eab\u4efd\u8bc1\u3001\u62a4\u7167\u7b49\uff09\u3001\u4f4f\u5740\u8bc1\u660e\u3001\u96c7\u4f63\u5408\u540c\u6216\u5728\u804c\u8bc1\u660e\u7b49\uff1b
\u2705\u4f01\u4e1a\uff1a\u516c\u53f8\u6240\u9700\u63d0\u4f9b\u7684\u6750\u6599\u6709\u5f88\u591a\uff0c\u6bd4\u5982\u516c\u53f8\u5546\u4e1a\u767b\u8bb0\u8868\u3001\u529e\u516c\u4f4f\u5740\u548c\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u544a\u3001\u76ca\u62e5\u6709\u4eba\u7684\u8eab\u4efd\u8bc1\u660e\u6587\u4ef6\u548c\u5730\u5740\u8bc1\u660e\u6587\u4ef6\u3001\u4e1a\u52a1\u8bc1\u660e\u3001\u7f34\u7a0e\u8bb0\u5f55\u548c\u96c7\u5458\u4fe1\u606f\u7b49\u3002
\u7b2c\u4e8c\u6b65\uff1a\u586b\u5199\u7533\u8bf7\u8868<\/strong>
\u4e2a\u4eba\u7533\u8bf7\u4eba\u9700\u586b\u5199\u300a\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u4e66\u7533\u8bf7\u8868\u300b\u3002\u516c\u53f8\u6216\u5176\u4ed6\u5b9e\u4f53\u9700\u8981\u586b\u5199\u76f8\u5e94\u7684\u7533\u8bf7\u8868\u683c\u3002
\u7b2c\u4e09\u6b65\uff1a\u9012\u4ea4\u7533\u8bf7\uff1a<\/strong>
Submit the completed application form and relevant documents to the Tax Treaty Section of the Hong Kong Inland Revenue Department.
\u7b2c\u56db\u6b65\uff1a\u8d44\u6599\u5ba1\u6838<\/strong>
\u9999\u6e2f\u7a0e\u52a1\u5c40\u5c06\u572821\u4e2a\u5de5\u4f5c\u65e5\u5185\u786e\u8ba4\u7533\u8bf7\u4eba\u7684\u8d44\u6599\u662f\u5426\u6ee1\u8db3\u6761\u4ef6\uff0c\u5e76\u53ef\u80fd\u8981\u6c42\u8865\u5145\u989d\u5916\u8d44\u6599\u3002
\u7b2c\u4e94\u6b65\uff1a\u53d1\u653e\u8bc1\u660e<\/strong>
Upon approval, the Inland Revenue Department will issue a Certificate of Hong Kong Tax Resident Status.<\/p>\n\n\n\n

\u65e0\u8bba\u662f\u4e2a\u4eba\u7533\u8bf7\u8d44\u6599\u7684\u68b3\u7406\uff0c\u8fd8\u662f\u4f01\u4e1a\u5b9e\u8d28\u7ecf\u8425\u7684\u5168\u5957\u642d\u5efa\uff0c\u8fc7\u7a0b\u90fd\u76f8\u5f53\u7e41\u7410\u3002Enterprise Finance Group<\/strong>\u63d0\u4f9b\u9999\u6e2f\u53ca\u6d77\u5916\u516c\u53f8\u6ce8\u518c\u3001\u94f6\u884c\u5f00\u6237\u3001\u5e74\u5ba1\u5ba1\u8ba1\u3001\u8bb0\u8d26\u62a5\u7a0e\u7b49\u4e00\u7ad9\u5f0f\u670d\u52a1\uff0c\u80fd\u9ad8\u6548\u534f\u52a9\u4f60\u51c6\u5907\u7533\u8bf7\u6750\u6599\uff0c\u786e\u4fdd\u5408\u89c4\u65e0\u5fe7\u3002\u4f60\u53ef\u4ee5\u968f\u65f6\u62e8\u6253\u54a8\u8be2\u7535\u8bdd\uff1a16620947137\uff0c\u6216\u6dfb\u52a0\u5fae\u4fe1\uff1aQicaiyingjituan\uff0c\u83b7\u53d6\u4e13\u4e1a\u652f\u6301\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

III. Changes to the Criteria for Recognizing Individuals as Hong Kong Tax Residents in 2026<\/strong>
<\/h4>\n\n\n\n

2025\u5e7412\u670822\u65e5\uff0c\u9999\u6e2f\u7a0e\u52a1\u5c40\u5bf9\u5176\u5b98\u65b9\u7f51\u7ad9\u4e0a\u300a\u5185\u5730\u548c\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u5173\u4e8e\u5bf9\u6240\u5f97\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u6f0f\u7a0e\u7684\u5b89\u6392\u300b\uff08\u7b80\u79f0\u201c\u5168\u9762\u6027\u5b89\u6392\u201d\uff09\u7684\u89e3\u8bfb\u7ec6\u5219\u8fdb\u884c\u4e86\u91cd\u8981\u66f4\u65b0\uff0c\u6b64\u6b21\u4fee\u8ba2\u7684\u6838\u5fc3\uff0c\u5728\u4e8e\u7cfb\u7edf\u5316\u5730\u9610\u660e\u4e86\u5bf9\u540c\u65f6\u6784\u6210\u4e24\u5730\u7a0e\u52a1\u5c45\u6c11\u7684\u4e2a\u4eba\u7684\u5224\u5b9a\u89c4\u5219\uff0c\u91ca\u653e\u51fa\u4ece\u5f62\u5f0f\u5ba1\u67e5\u8f6c\u5411\u5b9e\u8d28\u5224\u65ad\u7684\u6e05\u6670\u4fe1\u53f7\u3002<\/p>\n\n\n\n

\u95ee\uff1a\u5982\u6839\u636e\u300c\u5168\u9762\u6027\u5b89\u6392\u300d\u540c\u65f6\u4e3a\u9999\u6e2f\u53ca\u5185\u5730\u53cc\u65b9\u5c45\u6c11\u7684\u4e2a\u4eba\uff0c\u600e\u6837\u89e3\u51b3\u53cc\u91cd\u5c45\u6c11\u8eab\u4efd\u7684\u95ee\u9898\uff1f\uff08\u66f4\u65b0\uff09
\u7b54\uff1a\u5c31\u89e3\u51b3\u540c\u65f6\u4e3a\u53cc\u65b9\u4e2a\u4eba\u5c45\u6c11\u7684\u95ee\u9898\u65b9\u9762\uff0c\u300c\u5168\u9762\u6027\u5b89\u6392\u300d\u91c7\u7eb3\u4e86\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u8303\u672c\u7684\u6807\u51c6\uff0c\u5176\u5c45\u6c11\u8eab\u4efd\u4f1a\u4f9d\u6b21\u6309\u7167\u4ee5\u4e0b\u89c4\u5219\u786e\u5b9a\uff08\u52a0\u6bd4\u89c4\u5219\uff09\uff1a
\u4ed6\u5728\u54ea\u4e00\u65b9\u6709\u6c38\u4e45\u6027\u4f4f\u6240\u3001\u4ed6\u4e0e\u54ea\u4e00\u65b9\u7684\u4e2a\u4eba\u548c\u7ecf\u6d4e\u5173\u7cfb\u8f83\u5bc6\u5207\u3001\u4ed6\u4e60\u60ef\u6027\u5c45\u4f4f\u5728\u54ea\u4e00\u65b9\u53ca\u53cc\u65b9\u4e3b\u7ba1\u5f53\u5c40\u534f\u5546\u89e3\u51b3\u6765\u51b3\u5b9a\u4ed6\u5c5e\u54ea\u4e00\u65b9\u5c45\u6c11\u3002\u5173\u4e8e\u52a0\u6bd4\u89c4\u5219\u7684\u5177\u4f53\u89e3\u91ca\uff0c\u53ef\u53c2\u8003\u300a\u3008\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u653f\u5e9c\u548c\u65b0\u52a0\u5761\u5171\u548c\u56fd\u653f\u5e9c\u5173\u4e8e\u5bf9\u6240\u5f97\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u6f0f\u7a0e\u7684\u534f\u5b9a\u3009\u53ca\u8bae\u5b9a\u4e66\u6761\u6587\u89e3\u91ca\u300b\u7684\u901a\u77e5\uff08\u56fd\u7a0e\u53d1\u30142010\u301575\u53f7\uff09\uff0c\u8be5\u901a\u77e5\u5c31\u52a0\u6bd4\u89c4\u5219\u7684\u89e3\u91ca\u9002\u7528\u4e8e\u300c\u5168\u9762\u6027\u5b89\u6392\u300d\u3002
Under the \u201ccomprehensive arrangement\u201d, the definition of individual residents would have included two categories:
\u4e00\u662f\u201c\u901a\u5e38\u5c45\u4e8e\u9999\u6e2f\u201d\u7684\u4e2a\u4eba\uff1b
\u4e8c\u662f\u5728\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5185\u7559\u6e2f\u8d85\u8fc7180\u5929\uff0c\u6216\u4e24\u4e2a\u8fde\u7eed\u8bfe\u7a0e\u5e74\u5ea6\u5185\u7559\u6e2f\u8d85\u8fc7300\u5929\u7684\u4e2a\u4eba\u3002
Holding a Hong Kong Permanent Identity Card is not automatically equivalent to being a Hong Kong resident for tax purposes.<\/p>\n\n\n\n

\u6b64\u6b21\u66f4\u65b0\u7740\u91cd\u5f3a\u5316\u4e86\u5bf9\u201c\u901a\u5e38\u5c45\u4f4f\u201d\u6982\u5ff5\u53ca\u89e3\u51b3\u53cc\u91cd\u5c45\u6c11\u8eab\u4efd\u51b2\u7a81\u7684\u201c\u52a0\u6bd4\u89c4\u5219\u201d\uff08Tie-breaker Rule\uff09\u7684\u5b9e\u52a1\u89e3\u91ca\uff0c\u5f53\u4e00\u4e2a\u4eba\u6839\u636e\u4e24\u5730\u6cd5\u5f8b\u540c\u65f6\u88ab\u89c6\u4e3a\u53cc\u65b9\u5c45\u6c11\u65f6\uff0c\u5c06\u6309\u4ee5\u4e0b\u987a\u5e8f\u5224\u5b9a\u5176\u6700\u7ec8\u5f52\u5c5e\uff1a
\u2705\u6c38\u4e45\u6027\u4f4f\u6240\u6240\u5728\u5730\uff1b
\u2705\u4e2a\u4eba\u4e0e\u7ecf\u6d4e\u5173\u7cfb\u66f4\u5bc6\u5207\uff08\u91cd\u8981\u5229\u76ca\u4e2d\u5fc3\uff09\u6240\u5728\u5730\uff1b
\u2705\u4e60\u60ef\u6027\u5c45\u6240\u6240\u5728\u5730\uff1b
\u2705\u7531\u53cc\u65b9\u4e3b\u7ba1\u5f53\u5c40\u534f\u5546\u89e3\u51b3\u3002<\/p>\n\n\n\n

Summary:<\/strong> \u672c\u6b21\u7a0e\u52a1\u5c45\u6c11\u5224\u5b9a\u6838\u5fc3\u53d8\u9769\u662f\u4ece\u201c\u5929\u6570\u8ba1\u7b97\u201d\u5230\u201c\u5b9e\u8d28\u5224\u65ad\u201d\uff0c\u5982\u679c\u4e00\u4e2a\u6301\u6709\u9999\u6e2f\u8eab\u4efd\u8bc1\u7684\u4eba\u58eb\u5728\u6e2f\u505c\u7559\u8d85\u8fc7180\u5929\uff0c\u4f46\u5982\u679c\u5176\u5bb6\u5ead\u3001\u4e3b\u8981\u8d44\u4ea7\u3001\u5b50\u5973\u6559\u80b2\u53ca\u793e\u4f1a\u5173\u7cfb\u7684\u201c\u751f\u6d3b\u91cd\u5fc3\u201d\u4ecd\u5728\u5185\u5730\uff0c\u4ed6\u88ab\u5224\u5b9a\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u7684\u53ef\u80fd\u6027\u5c06\u5927\u5927\u589e\u52a0\u3002\u9762\u5bf9\u5982\u6b64\u4e25\u683c\u7684\u5b9e\u8d28\u5ba1\u67e5\uff0c\u5355\u6253\u72ec\u6597\u6781\u6613\u8e29\u5751\u3002Enterprise Finance Group<\/strong>\u7684\u7a0e\u52a1\u5408\u89c4\u4e13\u5bb6\u56e2\u961f\u80fd\u5e2e\u4f60\u6e05\u6670\u68b3\u7406\u4e2a\u4eba\u53ca\u4f01\u4e1a\u7684\u7ecf\u6d4e\u5173\u8054\uff0c\u63d0\u4f9b\u524d\u77bb\u6027\u7684\u7a0e\u52a1\u5408\u89c4\u5efa\u8bae\u548cODI\u5907\u6848\u7b49\u670d\u52a1\uff0c\u4fdd\u9a7e\u62a4\u822a\u3002\u611f\u5174\u8da3\u7684\u8bdd\uff0c\u6b22\u8fce\u6dfb\u52a0\u5fae\u4fe1\uff1aQicaiyingjituan \u8be6\u804a\u3002<\/p>\n\n\n\n

IV. I travel frequently between the Mainland and Hong Kong, how is my tax resident status determined?<\/strong>
<\/h4>\n\n\n\n

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1.\u6838\u5fc3\u5224\u65ad\u7ef4\u5ea6<\/strong>
\u2705\u91cd\u8981\u5229\u76ca\u4e2d\u5fc3\uff1a<\/strong> \u8fd9\u662f2025\u5e74\u65b0\u89c4\u540e\u6700\u6838\u5fc3\u7684\u5224\u65ad\u6807\u51c6\u3002\u7a0e\u52a1\u5c40\u4f1a\u6838\u67e5\u4e2a\u4eba\u7684\u5bb6\u5ead\u5173\u7cfb\uff08\u914d\u5076\u3001\u5b50\u5973\u5c45\u4f4f\u5730\uff09\u3001\u7ecf\u6d4e\u6d3b\u52a8\uff08\u4e3b\u8981\u8d44\u4ea7\u6240\u5728\u5730\u3001\u6838\u5fc3\u4e1a\u52a1\/\u5de5\u4f5c\u6240\u5728\u5730\uff09\u3001\u793e\u4f1a\u5173\u7cfb\uff08\u793e\u4ea4\u5708\u3001\u65e5\u5e38\u6d88\u8d39\u5730\uff09\u7b49\u3002\u82e5\u914d\u5076\u5b50\u5973\u5728\u5185\u5730\u751f\u6d3b\uff0c\u4e3b\u8981\u623f\u4ea7\u3001\u6295\u8d44\u3001\u5de5\u4f5c\u5747\u5728\u5185\u5730\uff0c\u5373\u4f7f\u5728\u6e2f\u505c\u7559\u5929\u6570\u8fbe\u6807\uff0c\u4ecd\u4f1a\u88ab\u5224\u5b9a\u4e3a\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u3002
\u2705\u6c38\u4e45\u6027\u4f4f\u6240\uff1a<\/strong> \u82e5\u5728\u4e00\u5730\u62e5\u6709\u81ea\u6709\u623f\u4ea7\uff0c\u4e14\u8be5\u623f\u4ea7\u662f\u957f\u671f\u5c45\u4f4f\u7684\u4e3b\u8981\u573a\u6240\uff08\u5982\u5bb6\u4eba\u957f\u671f\u5c45\u4f4f\uff09\uff0c\u5219\u503e\u5411\u4e8e\u5224\u5b9a\u4e3a\u8be5\u5730\u7a0e\u52a1\u5c45\u6c11\uff1b\u82e5\u4e24\u5730\u5747\u6709\u623f\u4ea7\uff0c\u9700\u7ed3\u5408\u91cd\u8981\u5229\u76ca\u4e2d\u5fc3\u8fdb\u4e00\u6b65\u5224\u65ad\u3002
\u2705\u505c\u7559\u5929\u6570\uff1a<\/strong> \u4f5c\u4e3a\u8f85\u52a9\u5224\u65ad\u6807\u51c6\uff0c\u9700\u5206\u522b\u6309\u4e24\u5730\u89c4\u5219\u8ba1\u7b97\uff1a
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\u2461\u9999\u6e2f\uff1a\u6309\u201c\u5165\u5883\u51fa\u5883\u5f53\u5929\u5747\u7b971\u5929\u201d\u8ba1\u7b97\u505c\u7559\u5929\u6570\uff0c\u6ee1\u8db3180\u5929\/300\u5929\u6807\u51c6\uff0c\u4e14\u5b9e\u8d28\u8054\u7cfb\u5728\u6e2f\uff0c\u53ef\u80fd\u6784\u6210\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n\n\n\n

\u2705\u653f\u7b56\u66f4\u65b0\uff1a<\/strong>
2026\u5e74\u7a0e\u52a1\u5c40\u660e\u786e\u201c\u77ed\u671f\u5f80\u8fd4\u201d\u7684\u5224\u5b9a\u6807\u51c6\uff1a\u82e5\u7eb3\u7a0e\u4eba\u6bcf\u5468\u56fa\u5b9a\u5f80\u8fd4\u6df1\u6e2f\uff0c\u4e14\u5728\u6e2f\u6709\u7a33\u5b9a\u4f4f\u6240\u53ca\u7ecf\u6d4e\u6d3b\u52a8\uff0c\u53ef\u6309\u201c\u4e60\u60ef\u6027\u5c45\u4f4f\u201d\u8ba4\u5b9a\u4e3a\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\uff0c\u5373\u4f7f\u5e74\u5ea6\u505c\u7559\u5929\u6570\u8d85183\u5929\u3002<\/p>\n\n\n\n

\u2705\u6848\u4f8b\uff1a<\/strong>
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\u9700\u6ce8\u610f\u7684\u662f\uff0c\u9999\u6e2f\u516c\u53f8\u80fd\u5426\u4eab\u53d7\u4f4e\u7a0e\u7387\uff0c\u9700\u8981\u5728\u9999\u6e2f\u5b9e\u5730\u529e\u516c\u5e76\u4e14\u5728\u9999\u6e2f\u6709\u96c7\u5458\u3001\u5f00\u7acb\u9999\u6e2f\u94f6\u884c\u8d26\u6237\u3001\u516c\u53f8\u80a1\u4e1c\u548c\u8463\u4e8b\u8981\u5728\u9999\u6e2f\u529e\u516c\u7b49\u591a\u65b9\u9762\u8981\u6c42\uff0c\u7b80\u5355\u8bf4\u5c31\u662f\u8981\u6709\u5b9e\u8d28\u7ecf\u8425\uff0c\u53ef\u901a\u8fc7\u4e00\u5f20\u56fe\u4e86\u89e3\u9999\u6e2f\u516c\u53f8\u6784\u5efa\u5b9e\u8d28\u7ecf\u8425\u56db\u8981\u7d20\u3002\u8981\u771f\u6b63\u5b9e\u73b0\u201c\u4eba\u5728\u4e24\u5730\u8dd1\uff0c\u7a0e\u53ea\u4e00\u65b9\u4ea4\u201d\u7684\u7406\u60f3\u72b6\u6001\uff0c\u4e0d\u4ec5\u4e2a\u4eba\u8eab\u4efd\u8981\u6e05\u6670\uff0c\u80cc\u540e\u7684\u516c\u53f8\u67b6\u6784\u548c\u4e1a\u52a1\u5b9e\u8d28\u4e5f\u8981\u7ecf\u5f97\u8d77\u63a8\u6572\u3002Enterprise Finance Group<\/strong>\u6df1\u8c19\u8de8\u5883\u8d22\u7a0e\u5408\u89c4\u4e4b\u9053\uff0c\u80fd\u4e3a\u4f60\u63d0\u4f9b\u4ece\u9999\u6e2f\u516c\u53f8\u6ce8\u518c\u3001\u529e\u516c\u5ba4\u79df\u8d41\u5230\u8bb0\u8d26\u62a5\u7a0e\u7684\u5168\u5957\u201c\u5b9e\u8d28\u7ecf\u8425\u201d\u642d\u5efa\u670d\u52a1\uff0c\u52a9\u4f60\u8f7b\u677e\u4eab\u53d7\u4f4e\u7a0e\u4f18\u52bf\u3002\u6709\u9700\u8981\u6216\u611f\u5174\u8da3\uff0c\u7acb\u5373\u62e8\u6253 16620947137 \u627e\u6211\u4eec\u804a\u804a\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

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<\/h4>\n\n\n\n

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Enterprise Finance Group<\/strong>\u53ef\u4ee5\u4e00\u7ad9\u5f0f\u89e3\u51b3\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd+\u9999\u6e2f\u516c\u53f8\u5b9e\u8d28\u7ecf\u8425\u4e24\u5927\u6838\u5fc3\u95ee\u9898\uff0c\u8ba9\u4f60\u7701\u5fc3\u7701\u529b\u3001\u7701\u6210\u672c\uff0c\u6210\u4e3a\u4e00\u540d\u5408\u89c4\u5408\u6cd5\u7684\u9999\u6e2f\u7a0e\u52a1\u5c45\u6c11\uff0c\u4eab\u53d7\u9999\u6e2f\u7684\u4f4e\u7a0e\u653f\u7b56\u3002<\/p>\n\n\n\n

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