{"id":20282,"date":"2026-10-31T00:00:37","date_gmt":"2026-10-30T16:00:37","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/20282"},"modified":"2026-10-31T00:00:37","modified_gmt":"2026-10-30T16:00:37","slug":"%e5%86%85%e5%9c%b0%e5%85%ac%e5%8f%b8%e5%8a%a0%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e6%80%8e%e4%b9%88%e8%81%94%e5%8a%a8%ef%bc%9f3-%e7%b1%bb%e5%9c%ba%e6%99%af%e9%80%89%e5%9e%8b-4-%e7%ac%94%e6%88%90","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/20282","title":{"rendered":"\u5185\u5730\u516c\u53f8\u52a0\u9999\u6e2f\u516c\u53f8\u600e\u4e48\u8054\u52a8\uff1f3 \u7c7b\u573a\u666f\u9009\u578b + 4 \u7b14\u6210\u672c\u8d26\uff0c\u4e00\u6b21\u7b97\u6e05"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/10\/20261030235922804.jpg\" alt=\"\u4f01\u8d22\u76c8\u96c6\u56e2 \u00b7 \u626b\u7801\u514d\u8d39\u54a8\u8be2\u5ba2\u670d\uff08\u56fd\u5185\u516c\u53f8\u6ce8\u518c\uff5c\u6d77\u5916\u516c\u53f8\u6ce8\u518c\uff1a\u9999\u6e2f\/\u7f8e\u56fd\/\u65e5\u672c\/\u82f1\u56fd\/\u65b0\u52a0\u5761\/\u6cf0\u56fd\/\u8d8a\u5357\uff09\uff0c\u54a8\u8be2\u7535\u8bdd\/\u5fae\u4fe1\uff1a18676749275\" \/><\/p>\n<blockquote>\n<p>\u4f01\u8d22\u76c8\u96c6\u56e2\u4e13\u4e1a\u63d0\u4f9b\u9999\u6e2f\u516c\u53f8\u6ce8\u518c\u3001\u5e74\u5ba1\u3001\u505a\u8d26\u5ba1\u8ba1\u4e0e\u5185\u5730\u9999\u6e2f\u67b6\u6784\u89c4\u5212\u670d\u52a1\uff0c\u6709\u9700\u8981\u968f\u65f6\u8054\u7cfb\u6211\u4eec\uff08\u54a8\u8be2\u7535\u8bdd\/\u5fae\u4fe1\uff1a18676749275\uff09\u3002<\/p>\n<\/blockquote>\n<p>\u6df1\u5733\u4e00\u4f4d\u505a\u6d88\u8d39\u7535\u5b50\u7684\u8001\u677f\u7b97\u8fc7\u4e00\u7b14\u8d26\uff1a\u516c\u53f8\u4e00\u5e74\u8425\u6536 3,000 \u4e07\u4eba\u6c11\u5e01\uff0c\u51c0\u5229 800 \u4e07\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6309 25% \u8981\u4ea4 200 \u4e07\u3002\u670b\u53cb\u8ddf\u4ed6\u8bf4&#8221;\u6ce8\u518c\u4e2a\u9999\u6e2f\u516c\u53f8\uff0c\u7a0e\u7387\u53ea\u6709 8.25%&#8221;\uff0c\u4ed6\u7b97\u5b8c\u89c9\u5f97\u80fd\u7701\u4e00\u534a\uff0c\u8f6c\u5934\u5c31\u6765\u95ee\uff1a\u662f\u4e0d\u662f\u628a\u8ba2\u5355\u8f6c\u5230\u9999\u6e2f\u516c\u53f8\u7b7e\uff0c\u7a0e\u5c31\u4e0b\u6765\u4e86\uff1f<\/p>\n<p>\u5148\u628a\u6838\u5fc3\u7ed3\u8bba\u653e\u5728\u524d\u9762\uff1a\u9999\u6e2f\u516c\u53f8\u7a0e\u7387\u4f4e\u662f\u771f\u7684\uff0c\u4f46\u5b83\u4e0d\u662f&#8221;\u6362\u4e2a\u5730\u65b9\u4ea4\u7a0e&#8221;\uff0c\u800c\u662f\u4e00\u5957\u5fc5\u987b\u7531\u771f\u5b9e\u4e1a\u52a1\u652f\u6491\u7684\u4e3b\u4f53\u5b89\u6392\u3002\u4e1a\u52a1\u573a\u666f\u9009\u9519\uff0c\u7701\u4e0b\u7684\u7a0e\u4f1a\u5728\u5e74\u5ba1\u3001\u5ba1\u8ba1\u3001\u5f00\u6237\u3001\u8d44\u91d1\u56de\u6d41\u7684\u73af\u8282\u52a0\u500d\u8fd8\u56de\u53bb\uff1b\u573a\u666f\u9009\u5bf9\uff0c\u5b83\u624d\u662f\u8de8\u5883\u6536\u6b3e\u3001\u54c1\u724c\u51fa\u6d77\u3001\u533a\u57df\u603b\u90e8\u7684\u6760\u6746\u3002<\/p>\n<p><strong>\u4e00\u3001\u5148\u5224\u65ad\u4f60\u5c5e\u4e8e\u54ea\u7c7b\u573a\u666f<\/strong><\/p>\n<p>\u573a\u666f\u4e00\uff0c\u8de8\u5883\u6536\u6b3e\u578b\u3002\u8fd9\u7c7b\u4f01\u4e1a\u6700\u75db\u7684\u662f\u6536\u7ed3\u6c47\u2014\u2014\u7528\u5185\u5730\u4e3b\u4f53\u76f4\u63a5\u6536\u6d77\u5916\u8d27\u6b3e\uff0c\u8981\u9762\u5bf9\u5916\u6c47\u7ba1\u7406\u3001\u8d38\u6613\u80cc\u666f\u5ba1\u6838\u3001\u9000\u7a0e\u5355\u636e\u5339\u914d\u3002\u9999\u6e2f\u516c\u53f8\u65e0\u5916\u6c47\u7ba1\u5236\uff0c\u8d44\u91d1\u8c03\u62e8\u81ea\u7531\uff0c\u53ef\u4f5c\u4e3a\u6d77\u5916\u5ba2\u6237\u7684\u7b7e\u7ea6\u4e0e\u6536\u6b3e\u4e3b\u4f53\uff0c\u5229\u6da6\u6309\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\uff0c\u9996 200 \u4e07\u6e2f\u5e01 8.25%\uff0c\u8d85\u51fa\u90e8\u5206 16.5%\u3002<\/p>\n<p>\u573a\u666f\u4e8c\uff0c\u54c1\u724c\u4e0e\u6d77\u5916\u7b7e\u7ea6\u578b\u3002\u9999\u6e2f\u4e3b\u4f53\u56fd\u9645\u8ba4\u53ef\u5ea6\u9ad8\uff0c\u4fbf\u4e8e\u6d77\u5916\u62db\u6295\u6807\u3001\u4e0e\u5927\u578b\u6e20\u9053\u5546\u7b7e\u7ea6\u3001\u6301\u6709\u5546\u6807\u4e0e\u4e13\u5229\u3002\u5f88\u591a\u505a\u4e9a\u9a6c\u900a\u3001\u72ec\u7acb\u7ad9\u7684\u5356\u5bb6\uff0c\u7528\u4e00\u4e2a\u9999\u6e2f\u516c\u53f8\u505a\u54c1\u724c\u6301\u6709\u4eba\uff0c\u518d\u6388\u6743\u7ed9\u5404\u7ad9\u70b9\u8fd0\u8425\u4e3b\u4f53\uff0c\u6388\u6743\u94fe\u6761\u6e05\u6670\uff0c\u540e\u7eed\u8f6c\u8ba9\u54c1\u724c\u4e5f\u6709\u4f30\u503c\u57fa\u7840\u3002<\/p>\n<p>\u573a\u666f\u4e09\uff0c\u533a\u57df\u603b\u90e8\u4e0e\u4f9b\u5e94\u94fe\u578b\u3002\u82e5\u8ba1\u5212\u5728\u6e2f\u8bbe\u5168\u7403\u6216\u533a\u57df\u603b\u90e8\uff0c\u7edf\u7b79\u96c6\u56e2\u91c7\u8d2d\u3001\u4f9b\u5e94\u94fe\u7ba1\u63a7\u3001\u8d22\u8d44\u7ba1\u7406\uff0c\u53ef\u4ee5\u5bf9\u63a5\u62df\u8bae\u7684 5% \u7279\u60e0\u5229\u5f97\u7a0e\u3002\u4f46\u8fd9\u662f\u5b9a\u5411\u62db\u5546\u653f\u7b56\uff0c\u53ea\u9762\u5411\u5148\u8fdb\u5236\u9020\u3001\u521b\u79d1\u7814\u53d1\u3001\u603b\u90e8\u6d3b\u52a8\u3001\u7269\u6d41\u4f9b\u5e94\u94fe\u3001\u6307\u5b9a\u91d1\u878d\u4e94\u7c7b\u4e1a\u52a1\uff0c\u4e14\u5fc5\u987b\u5728\u6e2f\u6709\u771f\u5b9e\u96c7\u5458\u4e0e\u8425\u8fd0\u5f00\u652f\uff0c\u7ecf\u5ba1\u6279\u62ff\u5230\u8ba4\u53ef\u8bc1\u660e\u4e66\u624d\u884c\u3002<\/p>\n<p><strong>\u4e8c\u3001\u5185\u5730\u516c\u53f8\u4e0e\u9999\u6e2f\u516c\u53f8\uff0c6 \u4e2a\u7ef4\u5ea6\u5bf9\u7167<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<th>dimension (math.)<\/th>\n<th>Mainland companies<\/th>\n<th>Hong Kong company<\/th>\n<\/tr>\n<tr>\n<td>corporate income tax<\/td>\n<td>25%\uff08\u5c0f\u578b\u5fae\u5229\u4f01\u4e1a\u6709\u4f18\u60e0\uff09<\/td>\n<td>16.5%\uff0c\u4e24\u7ea7\u5236\u9996 200 \u4e07\u6e2f\u5e01 8.25%<\/td>\n<\/tr>\n<tr>\n<td>\u6d41\u8f6c\u7a0e<\/td>\n<td>\u589e\u503c\u7a0e 13%\/9%\/6%<\/td>\n<td>\u4e0d\u5f81\u589e\u503c\u7a0e\u3001\u8425\u4e1a\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>foreign (currency) exchange<\/td>\n<td>\u53d7\u7ba1\u5236\uff0c\u9700\u5408\u89c4\u7ed3\u6c47<\/td>\n<td>\u81ea\u7531\u8c03\u62e8\uff0c\u65e0\u5916\u6c47\u7ba1\u5236<\/td>\n<\/tr>\n<tr>\n<td>Shareholders' dividends<\/td>\n<td>\u4e2a\u4eba\u80a1\u4e1c 20% \u4e2a\u7a0e<\/td>\n<td>\u516c\u53f8\u5c42\u9762\u65e0\u80a1\u606f\u9884\u63d0\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>Annual Audit<\/td>\n<td>\u90e8\u5206\u4f01\u4e1a\u9700\u5ba1\u8ba1<\/td>\n<td>\u6bcf\u5bb6\u516c\u53f8\u6bcf\u5e74\u90fd\u8981\u5ba1\u8ba1<\/td>\n<\/tr>\n<tr>\n<td>\u5e74\u5ea6\u7ef4\u62a4\u6210\u672c<\/td>\n<td>bookkeeping and tax preparation<\/td>\n<td>\u5e74\u5ba1 + \u5ba1\u8ba1 + \u79d8\u4e66\uff0c\u7ea6 1.1 \u4e07\u20132.5 \u4e07\u6e2f\u5e01<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd9\u5f20\u8868\u6700\u5bb9\u6613\u88ab\u8bef\u8bfb\u7684\u662f\u6700\u540e\u4e24\u884c\u3002\u5f88\u591a\u4eba\u53ea\u76ef\u7740 8.25%\uff0c\u5ffd\u7565\u4e86\u9999\u6e2f\u516c\u53f8&#8221;\u6bcf\u5e74\u5fc5\u987b\u5ba1\u8ba1&#8221;\u8fd9\u6761\u786c\u89c4\u5b9a\u2014\u2014\u5ba1\u8ba1\u62a5\u544a\u8981\u6709\u9999\u6e2f\u6267\u4e1a\u6838\u6570\u5e08\u7b7e\u5b57\uff0c\u8d39\u7528\u968f\u8425\u4e1a\u989d\u4e0a\u5347\uff0c\u8fd9\u662f\u56fa\u5b9a\u652f\u51fa\uff0c\u4e0d\u662f\u53ef\u9009\u9879\u3002<\/p>\n<p><strong>\u4e09\u3001800 \u4e07\u5229\u6da6\uff0c\u4e09\u79cd\u7a0e\u7387\u5dee\u591a\u5c11<\/strong><\/p>\n<p>\u4ee5 800 \u4e07\u6e2f\u5e01\u5e94\u8bc4\u7a0e\u5229\u6da6\u6d4b\u7b97\uff1a<\/p>\n<ul>\n<li>\u6309\u6807\u51c6\u7a0e\u7387 16.5%\uff1a800 \u4e07 \u00d7 16.5% = 132 \u4e07\u6e2f\u5e01\uff1b<\/li>\n<li>\u6309\u4e24\u7ea7\u5236\uff1a200 \u4e07 \u00d7 8.25% + 600 \u4e07 \u00d7 16.5% = 16.5 \u4e07 + 99 \u4e07 = 115.5 \u4e07\u6e2f\u5e01\uff1b<\/li>\n<li>\u82e5\u5168\u90e8\u5229\u6da6\u7b26\u5408 5% \u7279\u60e0\uff1a800 \u4e07 \u00d7 5% = 40 \u4e07\u6e2f\u5e01\u3002<\/li>\n<\/ul>\n<p>\u4ece 132 \u4e07\u964d\u5230 40 \u4e07\uff0c\u5dee\u989d 92 \u4e07\u6e2f\u5e01\u3002\u8fd9\u5c31\u662f\u653f\u7b56\u5438\u5f15\u529b\u6240\u5728\u3002\u4f46\u8981\u63d0\u9192\u4e00\u53e5\uff1a\u80fd\u5168\u989d\u9002\u7528 5% \u7684\u4f01\u4e1a\u6781\u5c11\uff0c\u591a\u6570\u4f01\u4e1a\u5b9e\u9645\u843d\u5728 8.25% \u4e0e 16.5% \u4e4b\u95f4\uff0c\u6d4b\u7b97\u65f6\u6309\u4e24\u7ea7\u5236\u505a\u9884\u7b97\u66f4\u7a33\u3002\u4ee5\u4e0a\u7a0e\u7387\u4ee5\u9999\u6e2f\u653f\u5e9c\u6700\u65b0\u516c\u5e03\u4e3a\u51c6\u3002<\/p>\n<p><strong>\u56db\u3001\u5185\u5730\u52a0\u9999\u6e2f\u8054\u52a8\uff0c\u8d44\u91d1\u600e\u4e48\u5408\u89c4\u8d70\u56de\u6765<\/strong><\/p>\n<p>\u7b2c\u4e00\u6761\uff0c\u8d27\u7269\u8d38\u6613\u3002\u5185\u5730\u4e3b\u4f53\u751f\u4ea7\u51fa\u53e3\u7ed9\u9999\u6e2f\u516c\u53f8\uff0c\u6b63\u5e38\u62a5\u5173\u3001\u6536\u6c47\u3001\u7533\u8bf7\u51fa\u53e3\u9000\u7a0e\uff0c\u9000\u7a0e\u7387\u6309\u5546\u54c1\u7f16\u7801\uff0c\u5e38\u89c1 13%\u30019%\u30010%\u3002\u8fd9\u6761\u8def\u5f84\u5355\u636e\u6700\u5b8c\u6574\uff0c\u4e5f\u6700\u7ecf\u5f97\u8d77\u67e5\u3002<\/p>\n<p>\u7b2c\u4e8c\u6761\uff0c\u670d\u52a1\u8d38\u6613\u3002\u9999\u6e2f\u516c\u53f8\u5411\u5185\u5730\u516c\u53f8\u652f\u4ed8\u670d\u52a1\u8d39\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u5185\u5730\u516c\u53f8\u9700\u4ee3\u6263\u4ee3\u7f34\u589e\u503c\u7a0e\uff08\u4e00\u822c 6%\uff09\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u6309\u5185\u5730\u4e0e\u9999\u6e2f\u7a0e\u6536\u5b89\u6392\uff0c\u80a1\u606f\u9884\u63d0\u7a0e\u53ef\u4f4e\u81f3 5%\uff0c\u5229\u606f\u4e0e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4e00\u822c\u4e3a 7%\uff0c\u9700\u7b26\u5408\u53d7\u76ca\u6240\u6709\u4eba\u6761\u4ef6\u3002<\/p>\n<p>\u7b2c\u4e09\u6761\uff0c\u8d44\u672c\u9879\u4e0b\u3002\u5185\u5730\u4f01\u4e1a\u5230\u9999\u6e2f\u8bbe\u516c\u53f8\uff0c\u8981\u8d70\u5883\u5916\u6295\u8d44\u5907\u6848\uff1a\u53d1\u6539\u59d4\u5907\u6848\u6216\u6838\u51c6\u3001\u5546\u52a1\u90e8\u5883\u5916\u6295\u8d44\u5907\u6848\u3001\u94f6\u884c\u5916\u6c47\u767b\u8bb0\uff0c\u4e09\u4ef6\u4e8b\u4e00\u4ef6\u90fd\u4e0d\u80fd\u5c11\u3002\u6ca1\u6709 ODI \u5907\u6848\u5c31\u7528\u5883\u5185\u8d44\u91d1\u51fa\u8d44\uff0c\u5c5e\u4e8e\u8fdd\u89c4\u5bf9\u5916\u6295\u8d44\uff0c\u540e\u7eed\u5229\u6da6\u56de\u6d41\u4e5f\u4f1a\u5361\u4f4f\u3002<\/p>\n<p><strong>\u4e94\u3001\u6ce8\u518c\u53ea\u662f\u8d77\u70b9\uff0c\u4e00\u5f20\u8868\u770b\u6e05\u5e74\u5ea6\u6210\u672c<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<th>sports event<\/th>\n<th>Frequency<\/th>\n<th>\u53c2\u8003\u8d39\u7528\uff08\u6e2f\u5e01\uff09<\/th>\n<\/tr>\n<tr>\n<td>\u516c\u53f8\u6ce8\u518c\uff08\u653f\u5e9c\u8d39\u7528\uff09<\/td>\n<td>Disposable<\/td>\n<td>\u7ea6 1,545\u20131,720<\/td>\n<\/tr>\n<tr>\n<td>Business registration certificate<\/td>\n<td>Every year<\/td>\n<td>\u7ea6 2,200<\/td>\n<\/tr>\n<tr>\n<td>Annual Returns<\/td>\n<td>Every year<\/td>\n<td>105<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u5b9a\u79d8\u4e66\u4e0e\u6ce8\u518c\u5730\u5740<\/td>\n<td>Every year<\/td>\n<td>3,000\u20138,000<\/td>\n<\/tr>\n<tr>\n<td>audit the accounts<\/td>\n<td>Every year<\/td>\n<td>5,000\u201315,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9996\u5e74\u603b\u6295\u5165\u901a\u5e38\u5728 1 \u4e07\u81f3 2 \u4e07\u6e2f\u5e01\u533a\u95f4\uff0c\u8425\u4e1a\u989d\u8d8a\u9ad8\u3001\u5355\u636e\u8d8a\u4e71\uff0c\u5ba1\u8ba1\u8d39\u7528\u8d8a\u9ad8\u3002\u8fd9\u7b14\u94b1\u4e0d\u662f&#8221;\u6ce8\u518c\u8d39&#8221;\uff0c\u662f\u7ef4\u6301\u4e00\u5bb6\u516c\u53f8\u5408\u6cd5\u5b58\u7eed\u7684\u5e95\u4ef7\u3002<\/p>\n<p><strong>\u516d\u3001\u7ed9\u8001\u677f\u7684 3 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