{"id":2030,"date":"2018-05-20T18:57:08","date_gmt":"2018-05-20T10:57:08","guid":{"rendered":"http:\/\/www.thomsonscpa.com\/v3\/%e7%a8%85%e5%8b%99\/"},"modified":"2018-05-22T21:28:51","modified_gmt":"2018-05-22T13:28:51","slug":"%e7%a8%85%e5%8b%99","status":"publish","type":"page","link":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/%e7%a8%85%e5%8b%99\/","title":{"rendered":"\u7a05\u52d9"},"content":{"rendered":"<h2>\u9999\u6e2f\u7a05\u52d9\u7c21\u4ecb<\/h2>\n<p>\u9999\u6e2f\u7a05\u52d9\u4ee5\u5730\u5340\u6027\u4f5c\u5fb5\u6536\u57fa\u790e\uff0c\u63db\u8a00\u4e4b\uff0c\u5018\u82e5\u6e90\u65bc\u672c\u6e2f\u4e4b\u4e00\u5207\u5229\u6f64\u3001\u85aa\u916c\u5728\u8a72 \u8ab2\u7a05\u5e74\u5ea6\u5247\u7528\u4f5c\u8a08\u7b97\u4e4b\u7528\u3002\u5728\u672c\u6e2f\uff0c\u8ab2\u7a05\u5e74\u5ea6\u7d50\u675f\u65bc\u540c\u5e74\u5341\u4e8c\u6708\u4e09\u5341\u4e00\u65e5\uff0c\u7fcc\u5e74 \u4e09\u6708\u4e09\u5341\u4e00\u65e5\u6216\u5176\u4ed6\u7d0d\u7a05\u4eba\u9078\u64c7\u4e4b\u7d50\u675f\u65e5\u3002<\/p>\n<p>\u9999\u6e2f\u7a05\u52d9\u6709\u4e3b\u8981\u5206\u4e09\u5927\u7a2e\u7a05\u9805\uff0c\u5206\u5225\u70ba\u5229\u5f97\u7a05\u3001\u85aa\u4ff8\u7a05\u53ca\u7269\u696d\u7a05\uff1b\u9664\u6b64\u4e4b\u5916\uff0c\u6bd4\u8f03\u4e0a\u4e0d\u5927\u666e\u53ca\u7684\u7a05\u9805\u6709\u5370\u82b1\u7a05\u3002\u500b\u4eba\u800c\u8a00\uff0c\u82e5\u7d0d\u7a05\u4eba\u4ee5\u7368\u8cc7\u6216\u5408\u5925\u5f62\u5f0f\u7d93\u71df\u751f\u610f\u800c\u8cfa\u53d6\u4e4b\u5229\u6f64\uff1b\u53e6\u4e00\u65b9\u9762\uff0c\u6b64\u4eba\u4ea6\u4ee5\u53d7\u50f1\u5f62\u5f0f\u8cfa\u53d6\u6536\u5165\uff1b\u6b64\u7d0d\u7a05\u4eba\u53ef\u9078\u64c7\u4ee5\u5165\u606f\u8ab2\u7a05\u5f62\u5f0f\u5831\u7a05\u3000\uff0d\u3000\u5c07\u5176\u6240\u6709\u5165\u606f\u5408\u4f75\u4f5c\u8a08\u7b97\u7a05\u9805\u4e4b\u7528\uff0c\u6e1b\u4f4e\u5176\u7a05\u9805\u652f\u51fa\u3002<\/p>\n<h2>\u589e\u503c\u4e4b\u7a05\u52d9\u8a08\u5283<\/h2>\n<p>\u672c\u516c\u53f8\u5c08\u9577\u65bc\u8655\u7406\u6709\u95dc\u8cbf\u6613\u3001\u88fd\u9020\u696d\u53ca\u670d\u52d9\u6027\u884c\u696d\u4e4b\u96e2\u5cb8\u7a05\u6848\u4f8b\uff0c \u6211\u5011\u8ddf\u64da\u9999\u6e2f\u7a05\u52d9\u5c40\u7de8\u88fd\u7684\u7a05\u52d9\u689d\u4f8b\u91cb\u7fa9\u53ca\u57f7\u884c\u6307\u5f15\uff0c\u70ba\u5ba2\u6236\u8a2d\u8a08\u9031\u8a73\u4e4b\u7a05\u52d9\u5b89\u6392\uff0c\u4ee5\u5408\u6cd5\u5730\u6e1b\u4f4e\u5ba2\u6236\u4e4b\u7a05\u52d9\u8ca0\u64d4\u3002 \u82e5\u4f01\u696d\u4e4b\u76c8\u5229\u6210\u529f\u5730\u88ab\u5224\u65b7\u70ba100%\u96e2\u5cb8\u5229\u6f64\uff0c\u6b64\u5229\u6f64\u5247\u5b8c\u5168\u4e0d\u9808 \u7e73\u4ed8\u9999\u6e2f\u5229\u5f97\u7a05 \u3002\u76f8\u53cd\uff0c\u82e5\u662f\u88ab\u5224\u65b7\u4e00\u534a\u70ba\u96e2\u5cb8\u5229\u6f64\uff0c\u5247\u53e6\u4e00\u534a\u9808\u4f5c\u7e73\u7d0d\u3002<\/p>\n<h2>\u9999\u6e2f\u5229\u5f97\u7a05<\/h2>\n<p>\u8a73\u76e1\u4e4b\u7a05\u52d9\u670d\u52d9\u5982\u4e0b\uff1a<\/p>\n<ol>\n<li>\u5354\u52a9\u5ba2\u6236\u8655\u7406\u7a05\u52d9\u5c40\u67e5\u8a62 (Queries) \u53ca\u89e3\u7b54\u7a05\u52d9\u5c40\u63d0\u51fa\u4e4b\u554f\u984c\uff1b<\/li>\n<li>\u4f5c\u70ba\u5ba2\u6236\u7684\u7a05\u52d9\u4ee3\u8868\uff0c\u4ee3\u5176\u8655\u7406\u6709\u95dc\u7a05\u52d9\u53cd\u5c0d\u7533\u8acb (Objection) \u53ca\u4e0a\u8a34 (Appeal) \u4e4b\u4e8b\uff1b<\/li>\n<li>\u4ee3\u5ba2\u6236\u586b\u5831\u50f1\u54e1 (BIR56B) \u53ca\u975e\u50f1\u54e1\u00a0(BIR56M) \u4e4b\u916c\u91d1\uff1b<\/li>\n<li>\u7269\u696d\u7a05\u53ca\u5404\u985e\u7a05\u9805\uff1b<\/li>\n<li>\u500b\u4eba\u85aa\u4ff8\u7a05\u8868\uff1b<\/li>\n<li>\u7368\u8cc7\u7d93\u71df\u7a05\u8868\uff1b<\/li>\n<li>\u5408\u5925\u516c\u53f8\u5229\u5f97\u7a05\u8868\uff1b<\/li>\n<li>\u6709\u9650\u516c\u53f8\u5229\u5f97\u7a05\u8868\u53ca\u66ab\u7e73\u7a05\u9805\u7533\u8acb (hold-over of provisional profits tax)\u53ca\u9031\u8a73\u4e4b\u8a08\u5283\uff1b<\/li>\n<li>\u5be6\u5730\u5be9\u8a08\uff1b<\/li>\n<li>\u7a05\u52d9\u5be9\u67e5\u3002<\/li>\n<\/ol>\n<h4>\u8cc7\u8a0a\u7db2\u7ad9\uff1a<\/h4>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/www.ird.gov.hk\/chi\/welcome.htm\" target=\"_blank\" rel=\"noopener\">\u9999\u6e2f\u7a05\u52d9\u5c40<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u7a05\u52d9\u7c21\u4ecb \u9999\u6e2f\u7a05\u52d9\u4ee5\u5730\u5340\u6027\u4f5c\u5fb5\u6536\u57fa\u790e\uff0c\u63db\u8a00\u4e4b\uff0c\u5018\u82e5\u6e90\u65bc\u672c\u6e2f\u4e4b\u4e00\u5207\u5229\u6f64\u3001\u85aa\u916c\u5728&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_mi_skip_tracking":false},"_links":{"self":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/2030\/"}],"collection":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/comments\/?post=2030"}],"version-history":[{"count":1,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/2030\/revisions\/"}],"predecessor-version":[{"id":2181,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/2030\/revisions\/2181\/"}],"wp:attachment":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/media\/?parent=2030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}