{"id":22039,"date":"2024-08-13T10:16:36","date_gmt":"2024-08-13T02:16:36","guid":{"rendered":"https:\/\/www.workstem.com\/hk\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2024-08-13T10:49:47","modified_gmt":"2024-08-13T02:49:47","slug":"2024-profits-tax-calculation","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/hk\/blog\/2024-profits-tax-calculation\/","title":{"rendered":"2024\u5229\u5f97\u7a05\u5982\u4f55\u8a08\u7b97\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=\"\u4ec0\u9ebc\u662f\u5229\u5f97\u7a05\uff1f\">\u4ec0\u9ebc\u662f\u5229\u5f97\u7a05\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"2024\u5229\u5f97\u7a05\u5229\u7387\">2024\u5229\u5f97\u7a05\u5229\u7387<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"\u5229\u5f97\u7a05\u8a08\u7b97\u65b9\u5f0f\">\u5229\u5f97\u7a05\u8a08\u7b97\u65b9\u5f0f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"\u5229\u5f97\u7a05\u5e38\u898b\u554f\u984c\uff1f\">\u5229\u5f97\u7a05\u5e38\u898b\u554f\u984c\uff1f<\/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'><h2 id=\"title-idx-0\" class=\"icon-anchor\">\u4ec0\u9ebc\u662f\u5229\u5f97\u7a05\uff1f<\/h2>\n<p>\u9999\u6e2f\u63a1\u7528\u5730\u57df\u4f86\u6e90\u539f\u5247\uff0c\u5411\u5728\u9999\u6e2f\u7d93\u71df\u4efb\u4f55\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\u6240\u5f97\u7684\u5229\u6f64\u5fb5\u7a05\uff0c\u9019\u5c31\u662f\u5229\u5f97\u7a05\u3002\u53ea\u6709\u65bc\u9999\u6e2f\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u7684\u5229\u6f64\uff0c\u624d\u9808\u4e88\u4ee5\u5fb5\u6536\u5229\u5f97\u7a05\u3002\u7c21\u800c\u8a00\u4e4b\uff0c\u4efb\u4f55\u4eba\u5728\u9999\u6e2f\u71df\u5546\uff0c\u4f46\u5176\u5229\u6f64\u662f\u5f9e\u9999\u6e2f\u4ee5\u5916\u7684\u5730\u65b9\u6240\u7372\u5f97\uff0c\u5247\u4e0d\u9808\u5728\u9999\u6e2f\u5c31\u6709\u95dc\u5229\u6f64\u7e73\u7a05\u3002\u9ede\u64ca\u5229\u5f97\u7a05\u5230<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ird.gov.hk\/chi\/welcome.htm\" target=\"_blank\" rel=\"noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40<\/a><\/span>\u7db2\u7ad9\u4e86\u89e3\u66f4\u591a\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">2024\u5229\u5f97\u7a05\u5229\u7387<\/h2>\n<p>\u9999\u6e2f\u662f\u4ee5\u5169\u7d1a\u5236\u7a0e\u7387\u8a08\u7b97\u5229\u5f97\u7a05\uff0c\u5229\u5f97\u7a05\u8a08\u7b97\u65b9\u5f0f\u5206\u70ba\u6709\u9650\u516c\u53f8\u53ca\u7121\u9650\u516c\u53f8\u7684\u5169\u7a2e\uff0c\u53e6\u5916\u5982\u96c6\u5718\u65d7\u4e0b\u6709\u591a\u9593\u5b50\u516c\u53f8\u6642\uff0c\u4e00\u500b\u96c6\u5718\u6700\u591a\u53ea\u80fd\u70ba\u4e00\u9593\u5b50\u516c\u53f8\u7533\u5831\u5169\u7d1a\u5236\u7a05\u7387\uff0c\u5176\u9918\u5b50\u516c\u53f8\u5fc5\u9808\u6309 15% \u6216 16.5% \u8ab2\u7a05\u7387\u8ab2\u7a05\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<h3 style=\"text-align: center;\"><strong>\u5169\u7d1a\u5236\u7a0e\u7387<\/strong><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>\u6709\u9650\u516c\u53f8<\/strong><\/p>\n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">\u9996200\u842c\u6e2f\u5143\u76c8\u5229\u5229\u5f97\u7a0e\u7387\u7a0e\u7387\u70ba8.25%<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\">\u8d85\u904e200\u4e07\u6e2f\u5143\u76c8\u5229\u5229\u5f97\u7a0e\u7387\u7a0e\u7387\u70ba16.5%<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">\u7121\u9650\u516c\u53f8<\/p>\n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">\u9996200\u842c\u6e2f\u5143\u76c8\u5229\u5229\u5f97\u7a0e\u7387\u7a0e\u7387\u70ba7.5%<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\">\u8d85\u904e200\u842c\u6e2f\u5143\u76c8\u5229\u5229\u5f97\u7a0e\u7387\u7a0e\u7387\u70ba15%<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u4e00\u500b\u96c6\u5718\u53ea\u80fd\u70ba\u4e00\u9593\u5b50\u516c\u53f8\u7533\u5831\u96e8\u7d1a\u5236\u7a05\u7387)\u5176\u9918\u5b50\u516c\u53f8\u5fc5\u9808\u6309 15% \u6216 16.5% \u8ab2\u7a05\u7387\u8ab2\u7a05\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">\u5229\u5f97\u7a05\u8a08\u7b97\u65b9\u5f0f<\/h2>\n<ul>\n<li>\n<h3>\u6709\u9650\u516c\u53f8\u5229\u5f97\u7a05\u8a08\u7b97\u65b9\u5f0f<\/h3>\n<\/li>\n<\/ul>\n<p>\u9996200\u842c\u6e2f\u5143\u76c8\u5229\u7684\u5229\u5f97\u7a05\u7387\u7a05\u7387\u70ba8.25%\uff1b\u8d85\u904e200\u842c\u6e2f\u5143\u76c8\u5229\u7684\u5229\u5f97\u7a05\u7387\u7a05\u7387\u70ba16.5%\u3002<\/p>\n<p><strong>\u5be6\u4f8b<\/strong><\/p>\n<p>\u4ee5\u7533\u5831\u5e74\u5ea6\u7684\u76c8\u5229\u70ba HK$1,500,000\u70ba\u4f8b\uff0c\u56e0\u5c11\u65bc200\u842c\u6e2f\u5143\uff0c\u5f97\u7a05\u7387\u7a05\u7387\u70ba8.25%\uff0c\u56e0\u6b64\uff0c\u5229\u5f97\u7a05\u70ba<strong>HK$1,500,000\uff388.25%\uff1dHK$123,750<\/strong><\/p>\n<ul>\n<li>\n<h3>\u7121\u9650\u516c\u53f8\u5229\u5f97\u7a05\u8a08\u7b97\u65b9\u5f0f<\/h3>\n<\/li>\n<\/ul>\n<p>\u9996200\u842c\u6e2f\u5143\u76c8\u5229\u7684\u5229\u5f97\u7a05\u7387\u7a05\u7387\u70ba7.5%\uff1b\u8d85\u904e200\u842c\u6e2f\u5143\u76c8\u5229\u7684\u5229\u5f97\u7a05\u7387\u7a05\u7387\u70ba15%\u3002<\/p>\n<p><strong>\u5be6\u4f8b<\/strong><\/p>\n<p>\u4ee5\u7533\u5831\u5e74\u5ea6\u7684\u76c8\u5229\u70ba HK$1,000,000\u70ba\u4f8b\uff0c\u56e0\u5c11\u65bc200\u842c\u6e2f\u5143\uff0c\u5f97\u7a05\u7387\u7a05\u7387\u70ba7.5%\uff0c\u56e0\u6b64\uff0c\u5229\u5f97\u7a05\u70ba<strong>HK$1,000,000\uff387.5%\uff1dHK$75,000<\/strong><\/p>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">\u5229\u5f97\u7a05\u5e38\u898b\u554f\u984c\uff1f<\/h2>\n<p><strong>Q1\uff1a\u54ea\u4e9b\u4eba\u9700\u8981\u7e73\u4ea4\u5229\u5f97\u7a05\uff1f<\/strong><\/p>\n<p>A1\uff1a\u6839\u64da\u300a\u7a05\u52d9\u689d\u4f8b\u300b\uff0c\u7b26\u5408\u4e0b\u8ff0\u689d\u4ef6\u7684\u4eba\u58eb\uff0c\u5747\u9808\u7e73\u7d0d\u9999\u6e2f\u5229\u5f97\u7a05\uff1a<\/p>\n<ul>\n<li aria-level=\"1\">\u5728\u9999\u6e2f\u7d93\u71df\u4efb\u4f55\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\uff1b\u5f9e\u8a72\u884c\u696d\u3001\u5c08\u696d\u6216\u696d\u52d9\u7372\u5f97\u5229\u6f64\uff1b\u4ee5\u53ca\u6709\u95dc\u7684\u5229\u6f64\u65bc\u9999\u6e2f\u7522\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u3002<\/li>\n<li aria-level=\"1\">\u53ef\u4ee5\u7406\u89e3\u70ba\u4efb\u4f55\u4eba\u58eb\uff0c\u5305\u62ec\u6cd5\u5718\u3001\u5408\u5925\u696d\u52d9\u3001\u53d7\u8a17\u4eba\u6216\u5718\u9ad4\uff0c\u5728\u9999\u6e2f\u7d93\u71df\u696d\u52d9\u7522\u751f\u6216\u6e90\u81ea\u9999\u6e2f\u7684\u5229\u6f64\uff0c\u4e0d\u8ad6\u662f\u5426\u5728\u9999\u6e2f\u5c45\u4f4f\u90fd\u9700\u8981\u88ab\u5fb5\u6536\u9999\u6e2f\u5229\u5f97\u7a05\u3002<\/li>\n<\/ul>\n<p><strong>Q2\uff1a\u4ec0\u9ebc\u696d\u52d9\u985e\u578b\u53ef\u8c41\u514d\u5831\u7a05\uff1f<\/strong><\/p>\n<p>A2\uff1a\u53ef\u8c41\u514d\u5831\u7a05\u7684\u696d\u52d9\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li aria-level=\"1\">\u5c1a\u672a\u958b\u696d\uff1b<\/li>\n<li aria-level=\"1\">\u5df2\u505c\u696d\u53ca\u5c1a\u672a\u91cd\u65b0\u71df\u696d\u7684\uff1b<\/li>\n<li aria-level=\"1\">\u672a\u6709\u8cfa\u53d6\u61c9\u8a55\u7a0e\u5229\u6f64<\/li>\n<li aria-level=\"1\">\u4ee5\u4e0a\u696d\u52d9\u7a0e\u52d9\u5c40\u4e0d\u6703\u8981\u6c42\u7d0d\u7a0e\u4eba\u6bcf\u5e74\u63d0\u4ea4\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\uff0c\u4f46\u5982\u679c\u7a0e\u52d9\u5c40\u5728\u8986\u67e5\u6f5b\u5728\u7a0e\u9805\u8cac\u4efb\u6642\uff0c\u6703\u5411\u5176\u767c\u51fa\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\uff0c\u7d0d\u7a0e\u4eba\u4f9d\u7136\u9700\u8981\u9075\u7167\u898f\u5b9a\u586b\u4ea4\u5831\u7a0e\u8868\uff0c\u8c41\u514d\u5f8c\u7e8c\u7684\u5be9\u8a08\u3002<\/li>\n<\/ul>\n<p><strong>Q3\uff1a\u54ea\u4e9b\u9805\u76ee\u53ef\u6263\u6e1b\u5229\u5f97\u7a05\uff1f<\/strong><\/p>\n<p>A3\uff1a2022\/23\u5e74\u5ea6\u5229\u5f97\u7a0e\u7a0e\u6b3e\u7684100%\u53ef\u7372\u5bec\u6e1b\uff0c\u6bcf\u5b97\u500b\u6848\u4ee56,000\u5143\u70ba\u4e0a\u9650\uff0c\u8b93\u7d0d\u7a05\u4eba\u7372\u7a05\u52d9\u5bec\u6e1b\u3002\u9664\u4e86\u6bcf\u5e74\u4e00\u6b21\u6027\u5bec\u6e1b\u7684\u5229\u5f97\u7a0e\uff0c\u800c\u66f4\u5c08\u696d\u5247\u6703\u4ee5\u53ef\u4ee5\u6263\u7a05\u9805\u76ee\u898f\u5283\u5408\u6cd5\u7684\u7bc0\u7a05\u3002<\/p>\n<p><strong>Q4\uff1a\u516c\u53f8\u5831\u7a05\u6642\u9593\uff1f<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">\u65b0\u767b\u8a18\u7684\u696d\u52d9\uff1a\u9996\u4efd\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\u901a\u5e38\u6703\u65bc\u65b0\u696d\u52d9\u958b\u696d\u6216\u6210\u7acb\u70ba\u6cd5\u5718\u7576\u65e5\u8d77\u7d0418\u500b\u6708\u5f8c\u767c\u51fa\uff1b<\/li>\n<li aria-level=\"1\">\u6301\u7e8c\u7d93\u71df\u7684\u696d\u52d9\uff1a\u5229\u5f97\u7a0e\u5831\u7a0e\u8868\u65bc\u6bcf\u5e744\u6708\u4efd\u7b2c1\u500b\u5de5\u4f5c\u65e5\u767c\u51fa\uff1b<\/li>\n<li aria-level=\"1\">\u63d0\u4ea4\u5831\u7a0e\u8868\u7684\u671f\u9650\uff1a\u6b63\u5e38\u60c5\u6cc1\u4e0b\uff0c\u5831\u7a0e\u8868\u61c9\u8a72\u5728\u767c\u51fa\u65e5\u8d771\u500b\u6708\u5167\u4ea4\u56de\u7a0e\u52d9\u5c40\uff0c\u800c\u9996\u6b21\u5831\u7a05\u7684\u516c\u53f8\u53ef\u4eab\u6709\u8f03\u9577\u671f\u9650\uff0c\u7a05\u52d9\u5c40\u6703\u4e3b\u52d5\u7d66\u4e88\u65b0\u516c\u53f8\u984d\u5916 2 \u500b\u6708\u6642\u9593\u5831\u7a05\uff0c\u4f46\u4e0d\u80fd\u7533\u8acb\u5ef6\u671f\u3002<\/li>\n<li aria-level=\"1\">\u4f7f\u7528\u96fb\u5b50\u5831\u7a0e\u7684\u65b9\u5f0f\u6703\u6279\u51c6\u8f03\u6b63\u5e38\u671f\u9650\u591a\u4e00\u500b\u6708\u7684\u5ef6\u671f\u7533\u8acb\u3002<\/li>\n<\/ul>\n<p><strong>Q5\uff1a2023\/24\u5e74\u5ea6\u5831\u7a0e\u8868\u5ef6\u671f\u5b89\u6392<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\">\n<p style=\"text-align: center;\"><strong>2023\/24\u5e74\u5ea6\u5831\u7a0e\u8868\u5ef6\u671f\u5b89\u6392<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p style=\"text-align: center;\">\u63d0\u4ea4\u65e5\u671f\u53ef\u5ef6\u5c55\u81f3<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">\u96fb\u5b50\u5831\u7a0e\u63d0\u4ea4\u65e5\u671f\u53ef\u5ef6\u5c55\u81f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">\u7d50\u5e33\u65e5\u671f \u300cN\u300d\u985e\u65b0\u767b\u8a18\u7684\u696d\u52d9\u7d50\u5e33\u65e5\u671f\u4ecb\u4e4e4\u67081\u65e5\u81f311\u670830\u65e5<\/p>\n<\/td>\n<td style=\"text-align: center;\">\u4e26\u7121\u5ef6\u671f<\/td>\n<td style=\"text-align: center;\">\u8f83\u6b63\u5e38\u671f\u9650\u591a\u4e00\u500b\u6708<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">\u7d50\u5e33\u65e5\u671f\u300cD\u300d\u985e\u7d50\u5e33\u65e5\u671f\u4ecb\u4e4e12\u67081\u65e5\u81f312\u670831<\/p>\n<\/td>\n<td style=\"text-align: center;\">2024\u5e748\u670815\u65e5<\/td>\n<td style=\"text-align: center;\">2024\u5e749\u670815\u65e5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u7d50\u5e33\u65e5\u671f\u300cM\u300d\u985e\u7d50\u5e33\u65e5\u671f\u4ecb\u4e4e1\u67081\u65e5\u81f33\u670831\u65e5<\/td>\n<td style=\"text-align: center;\">2024\u5e7411\u670815\u65e5<\/td>\n<td>\n<p style=\"text-align: center;\">2024\u5e7412\u670815\u65e5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u7d50\u5e33\u65e5\u671f\u300cM\u300d\u985e\u800c\u5728\u672c\u5e74\u5ea6\u8499\u53d7\u8667\u640d<\/td>\n<td style=\"text-align: center;\">2024\u5e741\u670831\u65e5<\/td>\n<td>\n<p 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