{"id":19220,"date":"2023-02-21T10:41:09","date_gmt":"2023-02-21T02:41:09","guid":{"rendered":"https:\/\/www.workstem.com\/hk\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2025-01-27T14:05:17","modified_gmt":"2025-01-27T06:05:17","slug":"tax-filing-guide","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/hk\/blog\/tax-filing-guide\/","title":{"rendered":"\u5831\u7a05\u61f6\u4eba\u5305 | \u5982\u4f55\u63d0\u4ea4\u50f1\u4e3b\u5831\u7a05\u8868\uff1f"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>\u6587\u7ae0\u76ee\u9304<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"\u586b\u5beb\u50f1\u4e3b\u5831\u7a05\u8868\u6240\u9700\u8cc7\u6599\">\u586b\u5beb\u50f1\u4e3b\u5831\u7a05\u8868\u6240\u9700\u8cc7\u6599<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"\u50f1\u4e3b\u5831\u7a05\u8868\u8868\u683c\">\u50f1\u4e3b\u5831\u7a05\u8868\u8868\u683c<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"\u50f1\u4e3b\u53ef\u4ee5\u5ef6\u671f\u63d0\u4ea4\u7533\u5831\u8868\u55ce\uff1f\">\u50f1\u4e3b\u53ef\u4ee5\u5ef6\u671f\u63d0\u4ea4\u7533\u5831\u8868\u55ce\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"\u50f1\u4e3b\u4e0d\u9075\u5b88\u898f\u5b9a\u6709\u4ec0\u9ebc\u61f2\u7f70\uff1f\">\u50f1\u4e3b\u4e0d\u9075\u5b88\u898f\u5b9a\u6709\u4ec0\u9ebc\u61f2\u7f70\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-4\" ><a href=\"###\"title=\"\u4e0d\u77e5\u9053\u600e\u9ebc\u586b\uff1f\u4e0b\u8f09\u50f1\u4e3b\u5831\u7a05\u8868\u7bc4\u672c\">\u4e0d\u77e5\u9053\u600e\u9ebc\u586b\uff1f\u4e0b\u8f09\u50f1\u4e3b\u5831\u7a05\u8868\u7bc4\u672c<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-5\" ><a href=\"###\"title=\"\u50f1\u4e3b\u5831\u7a05\u8868\u683c\u4e0b\u8f09\">\u50f1\u4e3b\u5831\u7a05\u8868\u683c\u4e0b\u8f09<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-6\" ><a href=\"###\"title=\"\u4f7f\u7528Workstem\u8f15\u9b06\u5e6b\u4f60\u63d0\u4ea4\u50f1\u4e3b\u5831\u7a05\u8868\u5566\uff01\">\u4f7f\u7528Workstem\u8f15\u9b06\u5e6b\u4f60\u63d0\u4ea4\u50f1\u4e3b\u5831\u7a05\u8868\u5566\uff01<\/a><\/li><\/ol>\r\n\t\t\t<\/div><\/div>\r\n\t\t\t<script>\r\n\t\t\t$(function(){\r\n\t\t\t\tvar contIdxHeight = $('#post-index-inner').height()+20;\r\n\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t$('#post-index-close').on('click',function(){\r\n\t\t\t\t\tif($('#post-index-inner').height()>20) {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',0);\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top',0);\r\n\t\t\t\t\t} else {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top','20px');\r\n\t\t\t\t\t}\r\n\t\t\t\t});\r\n\t\t\t\t$('.post-index-item').on('click',function(){\r\n\t\t\t\t\tvar tt=$(this).data('tt');\r\n\t\t\t\t\tscrollPosition(document.getElementById(tt));\r\n\t\t\t\t});\r\n\t\t\t});\t\r\n\t\t\t<\/script><div class='post-content-full'><p>\u53c8\u5230\u4e00\u5e74\u4e00\u5ea6\u7684\u5831\u7a05\u5b63\uff0c\u4f5c\u70ba\u50f1\u4e3b\uff0c\u4f60\u9700\u8981\u905e\u4ea4\u300c\u50f1\u4e3b\u7533\u5831\u8868\u300d\uff0c\u4ee5\u5411\u7a05\u52d9\u5c40\u7533\u5831\u652f\u4ed8\u7d66\u54e1\u5de5\u7684\u85aa\u916c\u3002\u5728\u6bcf\u5e744\u6708\u7684\u7b2c\u4e00\u500b\u5de5\u4f5c\u65e5\uff0c\u7a05\u52d9\u5c40\u6703\u5411\u5927\u90e8\u5206\u50f1\u4e3b\u767c\u9001\u50f1\u4e3b\u7533\u5831\u8868\uff08IR56\u8868\u683c\uff09\u3002\u4f60\u9700\u8981\u5728\u6307\u5b9a\u671f\u9650\u5167\uff081\u500b\u6708\u5167\uff09\u63d0\u4ea4\u6b64\u8868\u683c\uff0c\u5426\u5247\u53ef\u80fd\u6703\u53d7\u5230\u7f70\u6b3e\u3002<\/p>\n<p>\u6839\u64da\u6cd5\u5f8b\u898f\u5b9a\uff0c\u4f60\u6709\u8cac\u4efb\u4fdd\u5b58\u54e1\u5de5\u7684\u85aa\u916c\u7d00\u9304\u4e26\u5411\u7a05\u52d9\u5c40\u7533\u5831\u652f\u4ed8\u7d66\u54e1\u5de5\u7684\u85aa\u916c\u3002\u7576\u4f60\u63d0\u4ea4\u7533\u5831\u8868\u5f8c\uff0c\u61c9\u8a72\u63d0\u4f9b\u54e1\u5de5\u7684\u526f\u672c\u3002\u4e00\u65e6\u54e1\u5de5\u6536\u5230\u7533\u5831\u8868\uff0c\u5c31\u53ef\u4ee5\u6839\u64da\u8868\u4e0a\u7684\u4fe1\u606f\u586b\u5beb\u81ea\u5df1\u7684\u7533\u5831\u8868\u3002<\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">\u586b\u5beb\u50f1\u4e3b\u5831\u7a05\u8868\u6240\u9700\u8cc7\u6599<\/h2>\n<ul>\n<li>\u50f1\u54e1\u7684\u59d3\u540d<\/li>\n<li>\u9999\u6e2f\u8eab\u4efd\u8b49\u8cc7\u6599<\/li>\n<li>\u500b\u4eba\u4f4f\u5b85\u5730\u5740<\/li>\n<li>\u5de5\u4f5c\u6642\u671f<\/li>\n<li>\u6240\u6709\u4e0d\u540c\u7684\u6536\u5165\u4f86\u6e90\uff0c\u5305\u62ec\u734e\u91d1\u3001\u4f63\u91d1\u7b49\u7b49<\/li>\n<li>\u5a5a\u59fb\u72c0\u6cc1\u548c\u914d\u5076\u4fe1\u606f\uff08\u5982\u679c\u5df2\u5a5a\uff09<\/li>\n<\/ul>\n<p>\u7576\u50f1\u54e1\u6709\u500b\u4eba\u8cc7\u6599\u66f4\u65b0\u6216\u53d7\u50f1\u689d\u4ef6\u8f49\u8b8a\u6642\uff0c\u50f1\u4e3b\u9808\u8981\u5411\u7a05\u52d9\u5c40\u63d0\u4f9b\u76f8\u95dc\u66f4\u65b0\u8cc7\u6599\u3002\u53e6\u5916\uff0c\u50f1\u4e3b\u9700\u8981\u4fdd\u5b58\u6700\u5c117\u5e74\u7684\u696d\u52d9\u8a18\u9304\uff0c\u5305\u62ec\u652f\u85aa\u7d00\u9304\u3002\u800c\u6bcf\u5e74\u50f1\u4e3b\u4ea6\u8981\u4ee5\u300c\u50f1\u4e3b\u5831\u7a05\u8868 (BIR56A)\u300d \u70ba\u5404\u500b\u54e1\u5de5\u7533\u5831\u85aa\u916c\uff0c\u4ee5\u4e0b\u662f\u8a73\u7d30\u505a\u6cd5\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">\u50f1\u4e3b\u5831\u7a05\u8868\u8868\u683c<\/h2>\n<p>\u50f1\u4e3b\u53ef\u65bc\u7a05\u52d9\u5c40\u7db2\u7ad9\u4e0b\u8f09\u6240\u9700\u8868\u683c\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u50f1\u4e3b\u5831\u7a05\u8868\u540d\u7a31<\/b><\/td>\n<td><b>\u89e3\u91cb<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">IR56B<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u6301\u7e8c\u53d7\u50f1\u50f1\u54e1\uff0c\u5305\u62ec\u5168\u5e74\u5165\u606f\u7e3d\u984d\u70ba$132,000,\u6216\u4ee5\u4e0a\u7684\u55ae\u8eab\u4eba\u58eb\uff1b\u6240\u6709\u5df2\u5a5a\u50f1\u54e1\uff1b\u6240\u6709\u517c\u8077\u50f1\u54e1\u53ca\u8463\u4e8b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">IR56E<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u50f1\u4e3b\u9700\u70ba\u65b0\u8058\u8acb\u7684\u50f1\u54e1\u5728\u4e09\u500b\u6708\u5167\u586b\u4ea4\u4e00\u4efd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">IR56F<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u50f1\u4e3b\u9700\u5728\u50f1\u54e1\u5373\u5c07\u505c\u6b62\u53d7\u50f1(\u6216\u6b7b\u4ea1)\u524d\u4e00\u500b\u6708\u586b\u4ea4\u4e00\u4efd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">IR56G<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u82e5\u6709\u50f1\u54e1\u6703\u9577\u671f\u6216\u6c38\u9060\u96e2\u958b\u9999\u6e2f\uff0c\u50f1\u4e3b\u9700\u5728\u50f1\u54e1\u9810\u8a08\u96e2\u6e2f\u524d\u4e00\u500b\u6708\u586b\u4ea4\u5169\u4efd\u3002\u540c\u6642\u7531\u586b\u4ea4\u8a72\u8868\u683c\u65e5\u8d77\uff0c\u50f1\u4e3b\u4e0d\u53ef\u518d\u767c\u653e\u4efb\u4f55\u85aa\u916c\u4e88\u50f1\u54e1\uff0c\u76f4\u81f3\u8a72\u50f1\u54e1\u5b8c\u6210\u6e05\u7a05\u624b\u7e8c\u4e26\u80fd\u51fa\u793a\u7531\u7a05\u52d9\u5c40\u767c\u51fa\u7684\u300c\u540c\u610f\u91cb\u6b3e\u66f8\u300d\u5f8c\u624d\u53ef\u652f\u4ed8\u5269\u9918\u6b3e\u9805\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400\">IR56M<\/span><\/td>\n<td><span style=\"font-weight: 400\">\u652f\u4ed8\u916c\u91d1\u7d66\u50f1\u54e1\u4ee5\u5916\u4eba\u58eb\u7684\u901a\u77e5\u66f8\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u50f1\u4e3b\u586b\u4ea4\u4ee5\u4e0a\u8868\u683c (IR56B\/IR56E\/IR56F\/IR56G\/IR56M) \u5f8c\u5747\u9700\u8981\u63d0\u4f9b\u526f\u672c\u7d66\u76f8\u95dc\u50f1\u54e1\/\u4eba\u58eb\u3002<\/p>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">\u50f1\u4e3b\u53ef\u4ee5\u5ef6\u671f\u63d0\u4ea4\u7533\u5831\u8868\u55ce\uff1f<\/h2>\n<p>\u5728\u9999\u6e2f\uff0c\u5982\u679c\u4f60\u662f\u50f1\u4e3b\uff0c\u9700\u8981\u5728\u6bcf\u5e74\u76845\u6708\u5e95\u524d\u63d0\u4ea4\u50f1\u4e3b\u7533\u5831\u8868\uff0c\u4e26\u540c\u6642\u7e73\u7d0d\u61c9\u7d0d\u7684\u85aa\u4ff8\u7a05\u6b3e\u3002\u5982\u679c\u4f60\u56e0\u5728\u8a72\u8a55\u4f30\u5e74\u5ea6\u5167\u6c92\u6709\u50f1\u7528\u4efb\u4f55\u50f1\u54e1\uff0c\u6c92\u6709\u958b\u59cb\u5de5\u4f5c\uff0c\u6216\u5df2\u7d93\u505c\u6b62\u5de5\u4f5c\uff0c\u800c\u672a\u80fd\u5728\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\u7533\u5831\u8868\uff0c\u5247\u53ef\u80fd\u6703\u9762\u81e8\u7f70\u6b3e\u6216\u5176\u4ed6\u5f8c\u679c\u3002<\/p>\n<p>\u4e0d\u904e\uff0c\u9999\u6e2f\u7a05\u52d9\u5c40\u901a\u5e38\u6703\u8003\u616e\u5ef6\u671f\u63d0\u4ea4\u50f1\u4e3b\u7533\u5831\u8868\u7684\u7533\u8acb\uff0c\u4f46\u7533\u8acb\u9700\u8981\u5728\u622a\u6b62\u65e5\u671f\u524d\u9032\u884c\uff0c\u4e26\u9700\u63d0\u4f9b\u5408\u7406\u7684\u7406\u7531\u3002\u5982\u679c\u60a8\u7684\u7533\u8acb\u7372\u6279\uff0c\u60a8\u5c07\u7372\u5f97\u4e00\u500b\u65b0\u7684\u63d0\u4ea4\u7533\u5831\u8868\u7684\u622a\u6b62\u65e5\u671f\u3002\u5982\u679c\u60a8\u63d0\u4ea4\u4e86\u7121\u6548\u7684\u7533\u8acb\u6216\u6c92\u6709\u5f97\u5230\u6279\u51c6\u7684\u5ef6\u671f\u7533\u8acb\uff0c\u5247\u53ef\u80fd\u6703\u9762\u81e8\u7f70\u6b3e\u6216\u5176\u4ed6\u5f8c\u679c\u3002\u56e0\u6b64\uff0c\u5982\u679c\u60a8\u7121\u6cd5\u6309\u6642\u63d0\u4ea4\u7533\u5831\u8868\uff0c\u8acb\u5118\u65e9\u5411\u7a05\u52d9\u5c40\u63d0\u51fa\u5ef6\u671f\u7533\u8acb\u3002<\/p>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">\u50f1\u4e3b\u4e0d\u9075\u5b88\u898f\u5b9a\u6709\u4ec0\u9ebc\u61f2\u7f70\uff1f<\/h2>\n<ul>\n<li>\u7f70\u6b3e\uff1a\u5982\u679c\u50f1\u4e3b\u5831\u544a\u865b\u5047\u6216\u8005\u672a\u6309\u6642\u63d0\u4ea4\u50f1\u4e3b\u7533\u5831\u8868\uff0c\u9999\u6e2f\u7a05\u52d9\u5c40\u53ef\u80fd\u6703\u5c0d\u5176\u9032\u884c\u7f70\u6b3e\u3002\u7f70\u6b3e\u7684\u6578\u984d\u6839\u64da\u903e\u671f\u5929\u6578\u548c\u7a05\u6b3e\u91d1\u984d\u800c\u5b9a\u3002<\/li>\n<li>\u5229\u606f\uff1a\u5982\u679c\u50f1\u4e3b\u672a\u80fd\u5728\u622a\u6b62\u65e5\u671f\u524d\u7e73\u7d0d\u61c9\u7d0d\u7684\u85aa\u4ff8\u7a05\u6b3e\uff0c\u9999\u6e2f\u7a05\u52d9\u5c40\u53ef\u80fd\u6703\u8981\u6c42\u5176\u652f\u4ed8\u5229\u606f\u3002<\/li>\n<li>\u8655\u7f70\u6b3e\uff1a\u5982\u679c\u50f1\u4e3b\u88ab\u8b49\u5be6\u63d0\u4ea4\u865b\u5047\u5831\u544a\uff0c\u53ef\u80fd\u6703\u88ab\u8655\u4ee5\u7f70\u6b3e\u3002\u6839\u64da\u300a\u7a05\u52d9\u7ba1\u7406\u689d\u4f8b\u300b\uff0c\u7f70\u6b3e\u53ef\u80fd\u76f8\u7576\u65bc\u6b20\u7e73\u7a05\u6b3e\u7684\u4e09\u500d\uff0c\u6216\u8005\u6700\u9ad8\u53ef\u9054\u7f70\u6b3eHK$10,000\u3002<\/li>\n<li>\u6cd5\u5f8b\u8a34\u8a1f\uff1a\u5982\u679c\u50f1\u4e3b\u7684\u5831\u544a\u88ab\u8b49\u5be6\u865b\u5047\uff0c\u7a05\u52d9\u5c40\u53ef\u80fd\u6703\u63d0\u8d77\u6cd5\u5f8b\u8a34\u8a1f\u5c0d\u5176\u9032\u884c\u8ffd\u7a76\uff0c\u53ef\u80fd\u6703\u9762\u81e8\u6cd5\u5f8b\u5236\u88c1\u3002<\/li>\n<\/ul>\n<h2 id=\"title-idx-4\" class=\"icon-anchor\">\u4e0d\u77e5\u9053\u600e\u9ebc\u586b\uff1f\u4e0b\u8f09\u50f1\u4e3b\u5831\u7a05\u8868\u7bc4\u672c<\/h2>\n<p><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/acaccountinghk.com\/wp-content\/uploads\/2021\/02\/ir56b_completion_c.pdf\" target=\"_blank\" rel=\"noopener\">\u50f1\u4e3b\u5831\u7a05\u8868(BIR56B)\u7bc4\u672c<\/a><\/span><br \/>\n<span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/acaccountinghk.com\/wp-content\/uploads\/2021\/02\/ir56e_completion_c.pdf\" target=\"_blank\" rel=\"noopener\">\u50f1\u4e3b\u5831\u7a05\u8868(BIR56E)\u7bc4\u672c<\/a><\/span><br \/>\n<span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/acaccountinghk.com\/wp-content\/uploads\/2021\/02\/ir56f.pdf\" target=\"_blank\" rel=\"noopener\">\u50f1\u4e3b\u5831\u7a05\u8868(BIR56F)\u7bc4\u672c<\/a><\/span><br \/>\n<span style=\"color: #3366ff\"><a style=\"color: #3366ff\" 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