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href=\"https:\/\/www.house730.com\/news\/cn\/1023833\/%e3%80%90%e4%be%9b%e6%a5%bc%e5%88%a9%e6%81%af%e6%89%a3%e7%a8%8e%e6%94%bb%e7%95%a52026%e3%80%91%e5%a6%82%e4%bd%95%e7%94%a8%e5%b0%bd12%e4%b8%87%e5%85%8d%e7%a8%8e%e9%a2%9d%ef%bc%9f%e6%9b%b4%e8%a6%81\/#%E4%BE%9B%E6%A5%BC%E6%89%A3%E7%A8%8E%E7%82%B9%E5%A1%AB%EF%BC%9FBIR60%E6%8A%A5%E7%A8%8E%E8%A1%A8%E7%AC%AC8%E9%83%A8%E5%A1%AB%E5%86%99%E6%95%99%E5%AD%A6\" >\u4f9b\u697c\u6263\u7a0e\u70b9\u586b\uff1fBIR60\u62a5\u7a0e\u8868\u7b2c8\u90e8\u586b\u5199\u6559\u5b66<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.house730.com\/news\/cn\/1023833\/%e3%80%90%e4%be%9b%e6%a5%bc%e5%88%a9%e6%81%af%e6%89%a3%e7%a8%8e%e6%94%bb%e7%95%a52026%e3%80%91%e5%a6%82%e4%bd%95%e7%94%a8%e5%b0%bd12%e4%b8%87%e5%85%8d%e7%a8%8e%e9%a2%9d%ef%bc%9f%e6%9b%b4%e8%a6%81\/#%E5%87%BA%E7%A7%9F%E7%89%A9%E4%B8%9A%E4%BE%9B%E6%A5%BC%E5%88%A9%E6%81%AF%E5%8F%AF%E4%BB%A5%E6%89%A3%E7%A8%8E%E5%90%97%EF%BC%9F%E8%87%AA%E4%BD%8F_vs_%E6%94%BE%E7%A7%9F%E6%89%A3%E7%A8%8E%E5%A4%A7%E6%AF%94%E6%8B%BC\" >\u51fa\u79df\u7269\u4e1a\u4f9b\u697c\u5229\u606f\u53ef\u4ee5\u6263\u7a0e\u5417\uff1f\u81ea\u4f4f vs \u653e\u79df\u6263\u7a0e\u5927\u6bd4\u62fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.house730.com\/news\/cn\/1023833\/%e3%80%90%e4%be%9b%e6%a5%bc%e5%88%a9%e6%81%af%e6%89%a3%e7%a8%8e%e6%94%bb%e7%95%a52026%e3%80%91%e5%a6%82%e4%bd%95%e7%94%a8%e5%b0%bd12%e4%b8%87%e5%85%8d%e7%a8%8e%e9%a2%9d%ef%bc%9f%e6%9b%b4%e8%a6%81\/#%E5%A6%82%E4%BD%95%E7%94%A8%E5%B0%BD%E6%89%A3%E7%A8%8E%E4%B8%8A%E9%99%90%EF%BC%9F%E9%81%BF%E5%BC%80_5_%E5%A4%A7%E5%B8%B8%E7%8A%AF%E9%99%B7%E9%98%B1\" >\u5982\u4f55\u7528\u5c3d\u6263\u7a0e\u4e0a\u9650\uff1f\u907f\u5f00 5 \u5927\u5e38\u72af\u9677\u9631<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.house730.com\/news\/cn\/1023833\/%e3%80%90%e4%be%9b%e6%a5%bc%e5%88%a9%e6%81%af%e6%89%a3%e7%a8%8e%e6%94%bb%e7%95%a52026%e3%80%91%e5%a6%82%e4%bd%95%e7%94%a8%e5%b0%bd12%e4%b8%87%e5%85%8d%e7%a8%8e%e9%a2%9d%ef%bc%9f%e6%9b%b4%e8%a6%81\/#%E4%BE%9B%E6%A5%BC%E5%88%A9%E6%81%AF%E6%89%A3%E7%A8%8E%E5%B8%B8%E8%A7%81%E9%97%AE%E9%A2%98\" >\u4f9b\u697c\u5229\u606f\u6263\u7a0e\u5e38\u89c1\u95ee\u9898<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E7%94%9A%E9%BA%BD%E6%98%AF%E4%BE%9B%E6%A5%BC%E6%89%A3%E7%A8%8E%EF%BC%9F%E3%80%8C%E5%B1%85%E6%89%80%E8%B4%B7%E6%AC%BE%E5%88%A9%E6%81%AF%E6%89%A3%E9%99%A4%E3%80%8D%E4%B8%8A%E9%99%90%E4%B8%8E%E5%B9%B4%E6%9C%9F\"><\/span><b>\u751a\u9ebd\u662f\u4f9b\u697c\u6263\u7a0e\uff1f\u300c\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6263\u9664\u300d\u4e0a\u9650\u4e0e\u5e74\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u300c\u4f9b\u697c\u6263\u7a0e\u300d\u5373<a href=\"https:\/\/www.gov.hk\/tc\/residents\/taxes\/salaries\/allowances\/deductions\/homeloan.htm\">\u7a0e\u52a1\u5c40\u7684 <\/a><b>\u300c\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6263\u9664\uff08Home Loan Interest Deduction\uff09\u300d<\/b>\uff0c\u662f\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u7684\u4e00\u9879\u7a0e\u52a1\u51cf\u514d\u63aa\u65bd\uff0c\u8ba9\u4e1a\u4e3b\u53ef\u4e3a\u6309\u63ed\u7684\u5229\u606f\u652f\u51fa\u7533\u8bf7\u7a0e\u52a1\u6263\u51cf\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u9879\u76ee<\/strong><\/td>\n<td><strong>\u8be6\u60c5<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u57fa\u672c\u6263\u7a0e\u4e0a\u9650<\/td>\n<td>\u6bcf\u5e74 HK$100,000<\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u751f\u5b50\u5973\u52a0\u7801\u4e0a\u9650<\/p>\n<p>\u81ea 2024-25 \u8bfe\u7a0e\u5e74\u5ea6\u8d77\uff0c\u82e5\u7eb3\u7a0e\u4eba\u4e0e <b>2023 \u5e74 10 \u6708 25 \u65e5\u6216\u4e4b\u540e\u51fa\u751f\u3001\u4e14\u672a\u6ee1 18 \u5c81\u7684\u5b50\u5973<\/b>\uff0c\u5728\u9999\u6e2f\u540c\u4f4f\u81f3\u5c11\u8fde\u7eed 6 \u4e2a\u6708<\/td>\n<td>\u6bcf\u5e74 HK$120,000*<\/td>\n<\/tr>\n<tr>\n<td>\u53ef\u6263\u7a0e\u5e74\u671f<\/td>\n<td>\u5171 <strong>20 \u4e2a<\/strong>\u8bfe\u7a0e\u5e74\u5ea6\uff0c\u4e0d\u9700\u8981\u8fde\u7eed\u4f7f\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u9002\u7528\u8303\u56f4<\/td>\n<td>\u4ec5\u9650<strong>\u9999\u6e2f\u5883\u5185\u81ea\u4f4f\u7269\u4e1a<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i>\ud83d\udca1 House730\u4e3a\u4f60\u5398\u6e05\u7a0e\u52a1\u8ff7\u601d\uff1a\u514d\u7a0e\u989d\u5e76\u4e0d\u7b49\u65bc\u76f4\u63a5\u6263\u51cf\u7a0e\u6b3e\uff0c\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6263\u9664\u662f\u5728\u8ba1\u7b97<strong>\u5e94\u8bfe\u7a0e\u5165\u606f<\/strong>\u65f6\u6263\u51cf\u3002\u5b9e\u9645\u53ef\u8282\u7701\u7684\u7a0e\u6b3e\uff0c\u987b\u89c6\u4e4e\u4f60\u7684\u6700\u9ad8\u7d2f\u8fdb\u7a0e\u9636\uff08\u73b0\u65f6\u6700\u9ad8\u4e3a 17%\uff09\u3002<\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BE%9B%E6%A5%BC%E6%89%A3%E7%A8%8E%E8%A6%81%E7%AC%A6%E5%90%88%E4%BB%80%E9%BA%BD%E8%B5%84%E6%A0%BC%EF%BC%9F%EF%BC%88%E9%99%84%E4%B8%8D%E5%90%88%E8%B5%84%E6%A0%BC%E7%89%A9%E4%B8%9A%E5%90%8D%E5%8D%95%EF%BC%89\"><\/span><b>\u4f9b\u697c\u6263\u7a0e\u8981\u7b26\u5408\u4ec0\u9ebd\u8d44\u683c\uff1f\uff08\u9644\u4e0d\u5408\u8d44\u683c\u7269\u4e1a\u540d\u5355\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u672c\u8eab\u6301\u6709\u7269\u4e1a\uff0c\u57fa\u672c\u4e0a\u987b\u7b26\u5408\u4ee5\u4e0b 4 \u5927\u6761\u4ef6\u624d\u53ef\u7533\u8bf7\u6263\u7a0e\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u7269\u4e1a\u987b<strong>\u4f4d\u65bc\u9999\u6e2f<\/strong>\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u7269\u4e1a\u4e3a<strong>\u7eb3\u7a0e\u4eba\u6240\u62e5\u6709<\/strong>\uff08\u552f\u4e00\u62e5\u6709\u4eba\u3001\u8054\u6743\u6216\u5206\u6743\u5171\u6709\u4eba\u5747\u53ef\uff09\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u7269\u4e1a\u4e3a\u7eb3\u7a0e\u4eba\u7684<strong>\u4e3b\u8981\u81ea\u4f4f\u5c45\u6240<\/strong>\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u8d37\u6b3e\u5229\u606f\u5fc5\u987b\u7531<strong>\u8d2d\u4e70\u8be5\u4f4f\u5b85<\/strong>\u800c\u4ea7\u751f\u3002<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BB%A5%E4%B8%8B%E6%83%85%E5%86%B5%E7%9A%84%E7%89%A9%E4%B8%9A%E3%80%8C%E4%B8%8D%E7%AC%A6%E5%90%88%E3%80%8D%E7%94%B3%E8%AF%B7%E6%89%A3%E7%A8%8E%E8%B5%84%E6%A0%BC%EF%BC%9A\"><\/span><b>\u4ee5\u4e0b\u60c5\u51b5\u7684\u7269\u4e1a\u300c\u4e0d\u7b26\u5408\u300d\u7533\u8bf7\u6263\u7a0e\u8d44\u683c\uff1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u975e\u4f4f\u5b85\u7269\u4e1a<\/strong>\uff08\u5982\u5de5\u5546\u94fa\uff09<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u697c\u82b1<\/strong>\uff08\u672a\u5165\u4f19\u7684\u7269\u4e1a\uff09<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u53ea\u7b7e\u4e86<strong>\u4e34\u65f6\u4e70\u5356\u5408\u7ea6<\/strong>\u3001\u7531\u53d1\u5c55\u5546\u63d0\u4f9b\u6309\u63ed\u800c\u53d1\u5c55\u5546\u4ecd\u4e3a\u6ce8\u518c\u4e1a\u4e3b\u7684\u5355\u4f4d<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5b50\u5973\u540d\u4e0b\u7269\u4e1a\u4f46<strong>\u7531\u7236\u6bcd\u4f9b\u6b3e<\/strong>\uff08\u7236\u6bcd\u4e0d\u80fd\u83b7\u6263\u7a0e\uff09<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4ee5<strong>\u6709\u9650\u516c\u53f8\u540d\u4e49\u6301\u6709<\/strong>\u7684\u4f4f\u5b85\uff08\u7533\u7d22\u4eba\u5fc5\u987b\u4e3a\u4e2a\u4eba\uff09<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u9999\u6e2f\u4ee5\u5916<\/strong>\u5730\u533a\u7684\u7269\u4e1a<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BE%9B%E6%A5%BC%E5%88%A9%E6%81%AF%E6%89%A3%E7%A8%8E%E7%82%B9%E8%AE%A1%EF%BC%9F%E5%8D%95%E4%BA%BA%E4%B8%8E%E8%81%94%E5%90%8D%E7%89%A9%E4%B8%9A%E8%AE%A1%E7%AE%97%E6%96%B9%E6%B3%95\"><\/span><b>\u4f9b\u697c\u5229\u606f\u6263\u7a0e\u70b9\u8ba1\uff1f\u5355\u4eba\u4e0e\u8054\u540d\u7269\u4e1a\u8ba1\u7b97\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u300c\u70b9\u8ba1\u300d\u516c\u5f0f\uff1a<b>\u53ef\u6263\u9664\u91d1\u989d \uff1d \u8be5\u8bfe\u7a0e\u5e74\u5ea6\u5b9e\u9645\u5df2\u4ed8\u7684\u5408\u8d44\u683c\u5229\u606f\uff08\u6309\u4e1a\u6743\u6bd4\u4f8b\u8ba1\u7b97\uff09\u4e0e\u9002\u7528\u6263\u9664\u4e0a\u9650\uff0c\u4e24\u8005\u4e2d\u7684\u8f83\u4f4e\u8005\u3002<\/b>\u91cd\u70b9\u662f\u300c\u770b\u5229\u606f\uff0c\u4e0d\u770b\u4f9b\u6b3e\u300d\uff0c\u672c\u91d1\u90e8\u5206\u4e0d\u53ef\u6263\u9664\u3002<\/p>\n<p><b>\u4e1a\u6743\u5206\u914d\u4e0e\u6263\u7a0e\u989d\u8ba1\u7b97\u5bf9\u7167\u8868<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u4e1a\u6743\u6301\u6709\u65b9\u5f0f<\/b><\/td>\n<td><b>\u4e1a\u6743\u6bd4\u4f8b\u5212\u5206<\/b><\/td>\n<td><b>\u6bcf\u5e74\u6700\u9ad8\u6263\u7a0e\u4e0a\u9650\u8bd5\u7b97<\/b><\/td>\n<td><b>\u6263\u9664\u5e74\u671f\u6263\u51cf\u673a\u5236<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u5355\u4eba\u5168\u8d44\u62e5\u6709<\/b><\/td>\n<td>100% \u4e1a\u6743<\/td>\n<td>\u72ec\u4eab\u6700\u9ad8 <b>HK$ 100,000<\/b> (\u5408\u8d44\u683c\u5b50\u5973\u8fbe 12\u4e07)\u3002<\/td>\n<td>\u6263\u51cf 1 \u4e2a\u6263\u7a0e\u5e74\u5ea6\u3002<\/td>\n<\/tr>\n<tr>\n<td><b>\u8054\u540d\u6301\u6709 (\u957f\u547d\u5951)<\/b><\/td>\n<td>\u4e24\u4eba\u5171\u540c\u62e5\u6709 (\u5404\u5360\u4e00\u534a)<\/td>\n<td>\u592b\u5987\u4e8c\u4eba<strong>\u5e73\u5206\u6263\u7a0e\u989d<\/strong>\uff0c\u6bcf\u4eba\u5206\u522b\u6700\u9ad8\u53ef\u6263\u9664 <b>HK$ 50,000<\/b>\u3002<\/td>\n<td><b>\u4e24\u4eba\u5404\u81ea\u6263\u51cf<\/b> 1 \u4e2a\u6263\u7a0e\u5e74\u5ea6\u3002<\/td>\n<\/tr>\n<tr>\n<td><b>\u5206\u6743\u5171\u6709<\/b><\/td>\n<td>\u6309\u534f\u8bae\u6bd4\u4f8b (\u5982 60% : 40%)<\/td>\n<td>\u6309\u6bd4\u4f8b\u7533\u7d22\uff1a\u5927\u4e1a\u4e3b\u6700\u9ad8\u6263 $60,000\uff1b\u5c0f\u4e1a\u4e3b\u6700\u9ad8\u6263 $40,000\u3002<\/td>\n<td>\u4e24\u4eba\u5404\u81ea\u6263\u51cf 1 \u4e2a\u6263\u7a0e\u5e74\u5ea6\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u8054\u540d\u7269\u4e1a\u4e24\u5927\u6ce8\u610f\u70b9\uff1a<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5728\u8054\u540d\u7269\u4e1a\u4e2d\uff0c\u5373\u4f7f\u7531\u5176\u4e2d\u4e00\u65b9\u652f\u4ed8\u5168\u6570\u5229\u606f\uff0c\u4ea6<b>\u53ea\u53ef\u6309\u5176\u4e1a\u6743\u6bd4\u4f8b\u7533\u7d22<\/b>\u3002\u672a\u6709\u5b9e\u9645\u652f\u4ed8\u5229\u606f\u7684\u4e00\u65b9\u4e0d\u83b7\u6263\u9664\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5373\u4f7f\u592b\u5987\u4e8c\u4eba\u5404\u81ea\u6301\u6709\u4e00\u6240\u7269\u4e1a\uff0c\u4f46\u56e0\u4ed6\u4eec\u7684\u300c\u5171\u540c\u4e3b\u8981\u5c45\u6240\u300d\u53ea\u6709\u4e00\u4e2a\uff0c\u56e0\u6b64<b>\u4e5f\u53ea\u6709\u4e00\u6240\u7269\u4e1a\u5408\u8d44\u683c\u7533\u8bf7\u7a0e\u52a1\u6263\u51cf<\/b>\uff0c\u5408\u5171\u4e0a\u9650\u540c\u6837\u4e3a HK$ 10 \u4e07\u3002<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BE%9B%E6%A5%BC%E6%89%A3%E7%A8%8E%E6%82%AD%E5%88%B0%E5%87%A0%E5%A4%9A%E9%92%B1%EF%BC%9F3_%E5%A4%A7%E5%AE%9E%E6%88%98%E8%AE%A1%E7%AE%97%E4%BE%8B%E5%AD%90\"><\/span><b>\u4f9b\u697c\u6263\u7a0e\u60ad\u5230\u51e0\u591a\u94b1\uff1f3 \u5927\u5b9e\u6218\u8ba1\u7b97\u4f8b\u5b50<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u514d\u7a0e\u989d\u4e0d\u7b49\u65bc\u76f4\u63a5\u6d3e\u94b1\uff0c\u7a76\u7adf\u7528\u5c3d 10 \u4e07\u6216 12 \u4e07\u4e0a\u9650\uff0c\u5b9e\u9645\u80fd\u5728\u4ea4\u7a0e\u65f6\u60ad\u5230\u51e0\u591a\u73b0\u91d1\uff1f\u4ee5\u4e0b\u6309\u4e0d\u540c\u8fb9\u9645\u7a0e\u7387\u7c97\u7565\u4f30\u7b97\uff08\u5047\u8bbe\u6263\u9664\u989d\u5168\u6570\u843d\u5728\u540c\u4e00\u7a0e\u9636\uff09\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u9002\u7528\u7a0e\u7387<\/strong><\/td>\n<td><strong>\u6263\u9664HK$100,000\u53ef\u8282\u7701\u7a0e\u6b3e<\/strong><\/td>\n<td><strong>\u6263\u9664HK$120,000\u53ef\u8282\u7701\u7a0e\u6b3e<\/strong><\/td>\n<\/tr>\n<tr>\n<td>10%\uff08\u7d2f\u8fdb\u7a0e\u9636\uff09<\/td>\n<td>HK$10,000<\/td>\n<td>HK$12,000<\/td>\n<\/tr>\n<tr>\n<td>14%\uff08\u7d2f\u8fdb\u7a0e\u9636\uff09<\/td>\n<td>HK$14,000<\/td>\n<td>HK$16,800<\/td>\n<\/tr>\n<tr>\n<td>15%\uff08\u6807\u51c6\u7a0e\u7387\uff0c\u9996HK$500\u4e07\u5165\u606f\u51c0\u989d\uff09<\/td>\n<td>HK$15,000<\/td>\n<td>HK$18,000<\/td>\n<\/tr>\n<tr>\n<td>17%\uff08\u6700\u9ad8\u7d2f\u8fdb\u7a0e\u9636\uff09<\/td>\n<td>HK$17,000<\/td>\n<td>HK$20,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\ud83d\udca1House730\u63d0\u9192\u4f60\uff1a\u6309\u6807\u51c6\u7a0e\u7387\u7f34\u7a0e\u7684\u4eba\u58eb\u540c\u6837\u53ef\u7533\u7d22\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6263\u9664\uff0c\u800c2026-27\u5e74\u5ea6\u8d22\u653f\u9884\u7b97\u6848\u5df2\u5bbd\u51cf2025\/26\u8bfe\u7a0e\u5e74\u5ea6100%\u85aa\u4ff8\u7a0e\u53ca\u4e2a\u4eba\u5165\u606f\u8bfe\u7a0e\uff0c\u6bcf\u5b97\u4e2a\u6848\u4e0a\u9650HK$3,000\uff0c\u5b9e\u9645\u5e94\u7f34\u7a0e\u6b3e\u4f1a\u518d\u6263\u9664\u6b64\u5bbd\u51cf\u3002<\/em><\/p>\n<p>\u4ee5\u4e0b\u6211\u4eec\u4ee5<b>\u6700\u9ad8\u7d2f\u8fdb\u7a0e\u7387 17%<\/b> \u4e3a\u57fa\u51c6\uff0c\u4e3a\u5927\u5bb6\u8fdb\u884c\u5b9e\u6218\u8bd5\u7b97\uff1a<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BE%8B%E5%AD%90%E4%B8%80%EF%BC%9A%E5%8D%95%E8%BA%AB%E8%B4%B5%E6%97%8F%E4%B8%9A%E4%B8%BB%EF%BC%88%E7%94%A8%E5%B0%BD_10_%E4%B8%87%E5%9F%BA%E6%9C%AC%E5%85%8D%E7%A8%8E%E9%A2%9D%EF%BC%89\"><\/span><b>\u4f8b\u5b50\u4e00\uff1a\u5355\u8eab\u8d35\u65cf\u4e1a\u4e3b\uff08\u7528\u5c3d 10 \u4e07\u57fa\u672c\u514d\u7a0e\u989d\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td>\u80cc\u666f<\/td>\n<td>\u9648\u5148\u751f\u5355\u8eab\u9ad8\u85aa\u4e00\u65cf\uff0c\u4e2a\u4eba\u540d\u4e49\u6301\u6709\u81ea\u4f4f\u79c1\u697c\uff0c\u8be5\u8bfe\u7a0e\u5e74\u5ea6\u6309\u63ed\u5229\u606f\u652f\u51fa\u4e3a HK$ 115,000\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6263\u51cf\u4e0a\u9650<\/td>\n<td>\u8d85\u51fa 10 \u4e07\uff0c\u6700\u591a\u53ea\u53ef\u7533\u62a5\u6263\u51cf\u5e94\u8bfe\u7a0e\u5165\u606f HK$ 100,000\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5b9e\u9645\u60ad\u7a0e\u91d1\u989d<\/td>\n<td>HK$ 100,000 x 17% = \u60ad\u7a0e HK$ 17,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BE%8B%E5%AD%90%E4%BA%8C%EF%BC%9A%E6%96%B0%E6%89%8B%E7%88%B6%E6%AF%8D%E5%8F%97%E6%83%A0%E6%96%B0%E6%94%BF%EF%BC%88%E7%94%A8%E5%B0%BD_12_%E4%B8%87%E5%8A%A0%E7%A0%81%E5%85%8D%E7%A8%8E%E9%A2%9D%EF%BC%89\"><\/span><b>\u4f8b\u5b50\u4e8c\uff1a\u65b0\u624b\u7236\u6bcd\u53d7\u60e0\u65b0\u653f\uff08\u7528\u5c3d 12 \u4e07\u52a0\u7801\u514d\u7a0e\u989d\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td>\u80cc\u666f<\/td>\n<td>\u674e\u751f\u4e0e\u674e\u592a\u8054\u540d\u6301\u6709\u7269\u4e1a\uff0c\u4e24\u592b\u5987\u7686\u6709\u9ad8\u6536\u5165\u3002\u4ed6\u4eec\u80b2\u6709\u4e00\u540d 2024 \u5e74\u51fa\u751f\u7684\u5a74\u513f\uff0c\u5e76\u540c\u4f4f\u6ee1 6 \u4e2a\u6708\u3002\u5168\u5e74\u5229\u606f\u652f\u51fa\u4e3a HK$ 130,000\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6263\u51cf\u4e0a\u9650<\/td>\n<td>\u53d7\u60e0\u300c\u5408\u8d44\u683c\u540c\u4f4f\u5b50\u5973\u300d\u65b0\u653f\uff0c\u5bb6\u5ead\u6263\u7a0e\u4e0a\u9650\u63d0\u5347\u81f3 HK$ 120,000\u3002\u4e24\u4eba\u53ef\u5404\u7533\u62a5 $60,000\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5b9e\u9645\u60ad\u7a0e\u91d1\u989d<\/td>\n<td>HK$ 120,000 x 17% = \u60ad\u7a0e HK$ 20,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%E4%BE%8B%E5%AD%90%E4%B8%89%EF%BC%9A%E5%A4%AB%E5%A6%BB%E8%81%94%E5%90%8D%E4%BD%86%E4%B8%80%E6%96%B9%E9%9B%B6%E6%94%B6%E5%85%A5%EF%BC%88%E5%96%84%E7%94%A8%E5%90%88%E5%B9%B6%E8%AF%84%E7%A8%8E%E6%8C%BD%E6%95%91%E5%85%8D%E7%A8%8E%E9%A2%9D%EF%BC%89\"><\/span><b>\u4f8b\u5b50\u4e09\uff1a\u592b\u59bb\u8054\u540d\u4f46\u4e00\u65b9\u96f6\u6536\u5165\uff08\u5584\u7528\u5408\u5e76\u8bc4\u7a0e\u633d\u6551\u514d\u7a0e\u989d\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td>\u80cc\u666f<\/td>\n<td>\u5f20\u751f\u4e0e\u5f20\u592a\u4ee5\u957f\u547d\u5951\u8054\u540d\u4e70\u697c\uff08\u5404\u5360 50%\uff09\uff0c\u5168\u5e74\u5229\u606f\u652f\u51fa HK$ 100,000\u3002\u5f20\u751f\u9ad8\u85aa\uff0c\u4f46\u5f20\u592a\u4e3a\u5168\u804c\u5bb6\u5ead\u4e3b\u5987\uff08\u96f6\u6536\u5165\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u9519\u8bef\u7533\u62a5\uff08\u5206\u5f00\u8bc4\u7a0e\uff09<\/td>\n<td>\u5f20\u751f\u53ea\u80fd\u7533\u62a5\u5c5e\u65bc\u81ea\u5df1\u7684 50% \u4e1a\u6743\uff08\u5373 $50,000\uff09\uff0c\u60ad\u7a0e $50,000 x 17% = $8,500\u3002\u5f20\u592a\u7684 $50,000 \u514d\u7a0e\u989d\u56e0\u4e3a\u65e0\u7a0e\u53ef\u4ea4\u800c\u767d\u767d\u6d6a\u8d39<\/td>\n<\/tr>\n<tr>\n<td>\u6b63\u786e\u7533\u62a5\uff08\u5408\u5e76\u8bc4\u7a0e \/ \u63d0\u540d\u914d\u5076\uff09<\/td>\n<td>\u5f20\u6c0f\u592b\u5987\u9009\u62e9\u300c\u5408\u5e76\u8bc4\u7a0e\u300d\uff0c\u5f20\u751f\u53ef\u5c06\u5f20\u592a\u7684\u4efd\u989d\u4e00\u5e76\u7533\u62a5\uff0c\u6263\u8db3 HK$ 100,000 \u603b\u989d<\/td>\n<\/tr>\n<tr>\n<td>\u5b9e\u9645\u60ad\u7a0e\u91d1\u989d<\/td>\n<td>HK$ 100,000 x 17% = \u60ad\u7a0e HK$ 17,000\uff08\u6210\u529f\u633d\u6551\u4e86\u539f\u672c\u6d41\u5931\u7684 $8,500\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BE%9B%E6%A5%BC%E6%89%A3%E7%A8%8E%E7%82%B9%E5%A1%AB%EF%BC%9FBIR60%E6%8A%A5%E7%A8%8E%E8%A1%A8%E7%AC%AC8%E9%83%A8%E5%A1%AB%E5%86%99%E6%95%99%E5%AD%A6\"><\/span><b>\u4f9b\u697c\u6263\u7a0e\u70b9\u586b\uff1fBIR60\u62a5\u7a0e\u8868\u7b2c8\u90e8\u586b\u5199\u6559\u5b66<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6536\u5230\u7a0e\u52a1\u5c40\u53d1\u51fa\u7684<a href=\"https:\/\/www.ird.gov.hk\/chi\/tax\/ind_ctr.htm\">\u4e2a\u522b\u4eba\u58eb\u62a5\u7a0e\u8868\uff08BIR60\uff09<\/a>\u65f6\uff0c\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u8d44\u6599\u987b\u586b\u5199\u65bc<b>\u62a5\u7a0e\u8868\u7b2c 8 \u90e8<\/b>\u3002\u4e3b\u8981\u680f\u4f4d\u586b\u5199\u91cd\u70b9\u5982\u4e0b\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u680f\u4f4d<\/strong><\/td>\n<td><strong>\u586b\u5199\u5185\u5bb9<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u7b2c 8.1 \u9879 (\u7269\u4e1a\u5730\u70b9)<\/td>\n<td>\u586b\u5199\u7533\u7d22\u6263\u9664\u7684\u81ea\u4f4f\u7269\u4e1a\u5730\u5740<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c 8.2 \u9879 (\u8d37\u6b3e\u8d44\u6599)<\/td>\n<td>\u6ce8\u660e\u8d37\u6b3e\u662f\u5426\u7528\u65bc\u8d2d\u5165\u8be5\u7269\u4e1a\u3001\u662f\u5426\u5c5e\u518d\u6b21\u6309\u63ed\u8d37\u6b3e\uff0c\u4ee5\u53ca\u672c\u4eba\u6240\u5360\u4e1a\u6743\u767e\u5206\u6bd4<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c 8.4(1)(a) \u9879 (\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u652f\u51fa\u603b\u989d)<\/td>\n<td>\u586b\u5199\u8bfe\u7a0e\u5e74\u5ea6\uff084\u67081\u65e5\u81f3\u7fcc\u5e743\u670831\u65e5\uff09\u5185\u5c31\u8be5\u7269\u4e1a\u5b9e\u9645\u5df2\u4ed8\u7684\u5229\u606f\u603b\u989d\uff0c\u4e0d\u5305\u62ec\u672c\u91d1<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c 8.4(1)(b) \u9879 (\u672c\u4eba\u6240\u5360\u5df2\u4ed8\u5229\u606f)<\/td>\n<td>\u552f\u4e00\u62e5\u6709\u4eba\u4e0e\u603b\u989d\u76f8\u540c\uff1b\u8054\u540d\u6309\u4eba\u6570\u5e73\u5206\u6216\u4e1a\u6743\u6bd4\u4f8b\u8ba1\u7b97<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c 8.4(2) \u9879 (\u914d\u5076\u63d0\u540d)<\/td>\n<td>\u82e5\u4e1a\u4e3b\u914d\u5076\u5b8c\u5168\u6ca1\u6709\u5e94\u8bfe\u7a0e\u5165\u606f\u65f6\uff0c\u53ef\u63d0\u540d\u6709\u5165\u606f\u7684\u4e00\u65b9\u7533\u7d22\uff0c\u4e1a\u4e3b\u914d\u5076\u987b\u5728\u62a5\u7a0e\u8868\u7b7e\u7f72\u540c\u610f<\/td>\n<\/tr>\n<tr>\n<td>\u989d\u5916\u6263\u9664\u9009\u62e9<\/td>\n<td>\u5982\u7b26\u5408\u4e0e\u521d\u751f\u5b50\u5973\u540c\u4f4f\u7684\u6761\u4ef6\uff0c\u987b\u5728\u62a5\u7a0e\u8868\u76f8\u5173\u65b9\u683c\u4ee5\u4e66\u9762\u9009\u62e9\u4f7f\u7528\u989d\u5916 2 \u4e07\u6263\u9664\u4e0a\u9650<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i>\ud83d\udca1 House730\u63d0\u63d0\u4f60\uff1a\u5229\u606f\u91d1\u989d\u5e94\u4ee5\u94f6\u884c\u53d1\u51fa\u7684<\/i>\u300c\u6309\u63ed\u5229\u606f\u5e74\u7ed3\u5355\u300d<i>\u4e3a\u51c6\uff0c<strong>\u5207\u52ff\u81ea\u884c\u628a\u6bcf\u6708\u4f9b\u6b3e\u52a0\u603b<\/strong>\u3002\u9012\u4ea4\u62a5\u7a0e\u8868\u65f6\u6bcb\u987b\u5939\u9644\u5355\u636e\uff0c\u4f46\u5efa\u8bae\u4fdd\u7559\u5229\u606f\u7ed3\u5355\u3001\u6309\u63ed\u5408\u7ea6\u53ca\u4e1a\u6743\u8bc1\u660e\u7b49\u7eaa\u5f55 6 \u5e74\uff0c\u4ee5\u5907\u7a0e\u52a1\u5c40\u67e5\u6838\u3002<\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%87%BA%E7%A7%9F%E7%89%A9%E4%B8%9A%E4%BE%9B%E6%A5%BC%E5%88%A9%E6%81%AF%E5%8F%AF%E4%BB%A5%E6%89%A3%E7%A8%8E%E5%90%97%EF%BC%9F%E8%87%AA%E4%BD%8F_vs_%E6%94%BE%E7%A7%9F%E6%89%A3%E7%A8%8E%E5%A4%A7%E6%AF%94%E6%8B%BC\"><\/span><b>\u51fa\u79df\u7269\u4e1a\u4f9b\u697c\u5229\u606f\u53ef\u4ee5\u6263\u7a0e\u5417\uff1f\u81ea\u4f4f vs \u653e\u79df\u6263\u7a0e\u5927\u6bd4\u62fc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u65e2\u7136\u300c\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6263\u9664\u300d\u4ec5\u9650\u81ea\u4f4f\u7269\u4e1a\uff0c\u90a3\u9ebd\u62e5\u6709\u653e\u79df\u7269\u4e1a\u7684\u4e1a\u4e3b\u53ef\u4ee5\u6263\u7a0e\u5417\uff1f\u7b54\u6848\u662f\u53ef\u4ee5\u7684\uff0c\u4f46\u9014\u5f84\u4e0d\u540c\u3002\u51fa\u79df\u7269\u4e1a\u4e0d\u80fd\u7533\u8bf7\u7b2c 8 \u90e8\u7684\u4f9b\u697c\u6263\u7a0e\uff0c\u4f46\u6295\u8d44\u4e1a\u4e3b\u53ef\u900f\u8fc7<strong>\u300c\u4e2a\u4eba\u5165\u606f\u8bfe\u7a0e\uff08Personal Assessment\uff09\u300d <\/strong>\u6765\u62b5\u9500\u7269\u4e1a\u7a0e\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u6bd4\u8f83\u9879\u76ee<\/b><\/td>\n<td><b>\u81ea\u4f4f\u7269\u4e1a\u4f9b\u697c\u6263\u7a0e<\/b><\/td>\n<td><b>\u51fa\u79df\u7269\u4e1a\u4f9b\u697c\u6263\u7a0e<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u6cd5\u5b9a\u6263\u7a0e\u9879\u76ee<\/b><\/td>\n<td><b>\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6263\u9664<\/b><\/td>\n<td><b>\u501f\u6b3e\u5229\u606f\u6263\u9664<\/b> (\u4e2a\u4eba\u5165\u606f\u8bfe\u7a0e\u9879\u4e0b)<\/td>\n<\/tr>\n<tr>\n<td><b>\u6bcf\u5e74\u6263\u7a0e\u4e0a\u9650<\/b><\/td>\n<td>\u6700\u9ad8 HK$ 100,000 \/ HK$ 120,000<\/td>\n<td><b>\u4ee5\u8be5\u7269\u4e1a\u7684\u51c0\u79df\u91d1\u6536\u5165\u4e3a\u4e0a\u9650<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u53ef\u6263\u9664\u5e74\u671f<\/b><\/td>\n<td>\u7ec8\u8eab\u5408\u5171 <b>20 \u4e2a\u8bfe\u7a0e\u5e74\u5ea6<\/b><\/td>\n<td><b>\u65e0\u5e74\u671f\u9650\u5236<\/b>\uff0c\u53ea\u8981\u6709\u79df\u51fa\u53ca\u4f9b\u697c\u5373\u53ef\u5e74\u5e74\u6263\u51cf\u3002<\/td>\n<\/tr>\n<tr>\n<td><b>\u7533\u62a5\u524d\u63d0<\/b><\/td>\n<td>\u7269\u4e1a\u5fc5\u987b\u5168\u671f\u7531\u4e1a\u4e3b\u81ea\u4f4f\u3002<\/td>\n<td>\u4e1a\u4e3b\u5fc5\u987b\u5728\u62a5\u7a0e\u8868\u52fe\u9009\u7533\u8bf7\u300c\u4e2a\u4eba\u5165\u606f\u8bfe\u7a0e\u300d\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"%E5%A6%82%E4%BD%95%E7%94%A8%E5%B0%BD%E6%89%A3%E7%A8%8E%E4%B8%8A%E9%99%90%EF%BC%9F%E9%81%BF%E5%BC%80_5_%E5%A4%A7%E5%B8%B8%E7%8A%AF%E9%99%B7%E9%98%B1\"><\/span><b>\u5982\u4f55\u7528\u5c3d\u6263\u7a0e\u4e0a\u9650\uff1f\u907f\u5f00 5 \u5927\u5e38\u72af\u9677\u9631<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u56e0\u4e3a\u4f9b\u697c\u6263\u7a0e\u6709 20 \u6b21\u7684\u9650\u5236\uff0c\u7eb3\u7a0e\u4eba\u5e94\u6709\u7b56\u7565\u5730\u8fd0\u7528\uff0c\u5e76\u907f\u5f00\u4ee5\u4e0b\u7a0e\u52a1\u9677\u9631\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9996\u5e74\u4f9b\u697c\u7559\u610f\u300c\u6708\u4efd\u4e0d\u8db312\u4e2a\u6708\u4e5f\u8ba1\u4f5c\u4e00\u5e74\u300d<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">\u6839\u636e\u7a0e\u52a1\u5c40\u4f8b\u5b50\uff0c\u5982\u4e1a\u4e3b\u65bc 2025 \u5e74 11 \u6708\u81f3 2026 \u5e74 3 \u6708\u671f\u95f4\u7f34\u4ed8\u5229\u606f HK$80,000\uff0c\u867d\u7136\u53ea\u6d89\u53ca 5 \u4e2a\u6708\u5229\u606f\uff0c<b>\u4ecd\u4f1a\u88ab\u89c6\u4e3a\u5df2\u6d88\u8017\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u7684\u540d\u989d<\/b>\u3002\u5982\u9996\u5e74\u4e70\u697c\u5229\u606f\u8fdc\u4f4e\u65bc\u4e0a\u9650\uff0c\u4fbf\u8981\u8861\u91cf\u662f\u5426\u503c\u5f97\u6d88\u8017\u4e00\u4e2a\u5e74\u5ea6\u3002<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9ad8\u606f\u73af\u5883\u4e0e\u300c\u606f\u968f\u672c\u51cf\u300d\u521d\u671f\u6700\u7740\u6570<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">\u6309\u63ed\u4f9b\u6b3e\u989d\u662f\u4ee5\u300c\u606f\u968f\u672c\u51cf\u300d\u539f\u5219\u8ba1\u7b97\uff0c\u4f9b\u697c\u521d\u671f\u7684\u8fd8\u606f\u6bd4\u4f8b\u6700\u9ad8\u3002\u5728\u9ad8\u606f\u73af\u5883\u4e0b\uff08\u5982\u606f\u7387\u8fbe 3 \u5398\u4ee5\u4e0a\uff09\uff0c\u521d\u671f\u7684\u6309\u63ed\u5229\u606f\u6781\u6613\u8d34\u8fd1 10 \u4e07\u5143\uff0c\u6b64\u65f6\u7533\u8bf7\u6548\u76ca\u6700\u5927\u3002<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u8f6c\u6309\/\u52a0\u6309\u5957\u73b0\u5229\u606f\u4e0d\u53ef\u6263\u7a0e<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">\u4f9b\u697c\u5229\u606f\u6263\u7a0e\u53ea\u9650\u65bc\u6700\u521d\u7f6e\u4e1a\u65f6\u6240\u4ea7\u751f\u7684\u539f\u59cb\u8d37\u6b3e\u989d\u3002\u8f6c\u6309\u65f6\u5982\u679c\u589e\u52a0\u4e86\u8d37\u6b3e\u989d\uff08\u52a0\u6309\u5957\u73b0\uff09\u4f5c\u6295\u8d44\u7528\u9014\uff0c<b>\u5957\u73b0\u90e8\u5206\u7684\u5229\u606f\u652f\u51fa\u4fbf\u4e0d\u80fd\u591f\u6263\u9664<\/b>\u3002<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f9b\u697c\u4e0e\u79df\u91d1\u6263\u7a0e\u4e0d\u53ef\u540c\u671f\u7533\u7d22<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">\u4f4f\u5b85\u79df\u91d1\u6263\u9664\u7684\u6761\u4ef6\u662f\u7eb3\u7a0e\u4eba\u5e76\u975e\u4e1a\u4e3b\u3002\u5982\u5728\u540c\u4e00\u8bfe\u7a0e\u5e74\u5ea6\u5185\u300c\u5148\u79df\u540e\u4e70\u300d\uff0c\u5fc5\u987b\u6309\u5b9e\u9645\u671f\u95f4\uff0c\u5206\u522b\u7533\u7d22\u79df\u4f4f\u671f\u95f4\u7684\u79df\u91d1\u6263\u9664\u53ca\u81ea\u4f4f\u671f\u95f4\u7684\u4f9b\u697c\u6263\u7a0e\uff0c\u4e0d\u53ef\u91cd\u53e0\u3002<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63d0\u65e9\u8d4e\u697c\u300c\u7f5a\u606f\u300d\u4e0d\u53ef\u6263\u7a0e<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">\u4e3a\u63d0\u65e9\u8d4e\u56de\u7269\u4e1a\u800c\u5411\u94f6\u884c\u7f34\u4ed8\u7684\u300c\u7f5a\u606f\u300d\u5c5e\u65bc\u94f6\u884c\u7f5a\u6b3e\uff0c\u5e76\u975e\u8d37\u6b3e\u5229\u606f\uff0c\u56e0\u6b64\u4e0d\u80fd\u7533\u7d22\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6263\u9664\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><i>\u6ce8\uff1a\u5982\u5df2\u83b7\u51c6\u6263\u9664\uff0c\u4f46\u4e8b\u540e\u60f3\u4fdd\u7559\u8be5\u5e74\u5ea6\u540d\u989d\uff0c\u53ef\u5728\u7a0e\u52a1\u5c40\u53d1\u51fa\u8bc4\u7a0e\u901a\u77e5\u4e66\u540e 6 \u4e2a\u6708\u5185\u4ee5\u4e66\u9762\u64a4\u56de\u7533\u7d22\uff0c\u8865\u7f34\u7a0e\u6b3e\u540e\u540d\u989d\u4f1a\u83b7\u4fdd\u7559\u3002<\/i><\/p>\n<p><a href=\"https:\/\/www.house730.com\/buy\/t1\/?pmax=400&amp;utm_source=house730&amp;utm_medium=article&amp;utm_campaign=1023530\/\u4f9b\u697c\u5229\u606f\u6263\u7a0e\/\"><br \/>\n<img decoding=\"async\" src=\"https:\/\/faq.house730.com\/subfaq\/post\/2026\/08\/20260814112232876.png\" alt=\"100\u868a\u5370\u82b1\u7a0e\u7269\u4e1a House730\" width=\"640\" height=\"360\" \/> <\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BE%9B%E6%A5%BC%E5%88%A9%E6%81%AF%E6%89%A3%E7%A8%8E%E5%B8%B8%E8%A7%81%E9%97%AE%E9%A2%98\"><\/span><b>\u4f9b\u697c\u5229\u606f\u6263\u7a0e\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Q1\uff1a\u5982\u679c\u6211\u7684\u5229\u606f\u652f\u51fa\u8d85\u8fc7 10 \u4e07\uff0c\u53ef\u4ee5\u7ed3\u8f6c\u5230\u4e0b\u4e00\u5e74\u5417\uff1f<\/b><\/p>\n<p><b>A<\/b>\uff1a\u4e0d\u53ef\u4ee5\u3002\u5c45\u6240\u8d37\u6b3e\u5229\u606f\u6309\u5e74\u5ea6\u8ba1\u7b97\uff0c\u8d85\u51fa\u4e0a\u9650\u7684\u90e8\u5206\u4e0d\u80fd\u7ed3\u8f6c\uff08Carry forward\uff09\u3002\u56e0\u6b64\uff0c\u5728\u9ad8\u606f\u671f\u6216\u6309\u63ed\u521d\u671f\u5229\u606f\u8f83\u9ad8\u65f6\u7533\u8bf7\uff0c\u6548\u76ca\u6700\u5927\u3002<\/p>\n<p><b>Q2\uff1a\u8f66\u4f4d\u6309\u63ed\u90fd\u53ef\u4ee5\u7533\u8bf7\u6263\u7a0e\u5417\uff1f<\/b><\/p>\n<p><b>A<\/b>\uff1a\u53ef\u4ee5\uff0c\u4f46\u53ea\u6709\u4e1a\u4e3b\u81ea\u4f4f\u7269\u4e1a\u7684\u8f66\u4f4d\u624d\u53ef\u7533\u8bf7\u6263\u7a0e\uff0c\u800c\u4e14\u7533\u8bf7\u65f6\u9700\u8981\u4e0e\u8be5\u81ea\u4f4f\u7269\u4e1a\u4e00\u540c\u7533\u8bf7\uff0c\u72ec\u7acb\u6301\u6709\u7684\u8f66\u4f4d\u4e0d\u80fd\u7533\u8bf7\u3002<\/p>\n<p><b>Q3\uff1a\u592b\u5987\u8054\u540d\u7269\u4e1a\u53ef\u4ee5\u6709\u8f83\u9ad8\u6263\u7a0e\u989d\u5417\uff1f<\/b><\/p>\n<p><b>A<\/b>\uff1a\u6ca1\u6709\u3002\u8054\u540d\u6301\u6709\u7684\u7269\u4e1a\uff0c\u6bcf\u4eba\u53ef\u7533\u8bf7\u7684\u6263\u7a0e\u989d\u53ea\u9650 HK5\u4e07\uff0c\u5373\u5408\u5171\u4f9d\u7136\u662fHK10 \u4e07\u57fa\u672c\u6263\u7a0e\u989d\uff08\u5982\u5408\u8d44\u683c\u80b2\u6709\u521d\u751f\u5b50\u5973\u5219\u5408\u5171 12 \u4e07\uff09\u3002<\/p>\n<p><b>Q4\uff1a\u5982\u679c\u592a\u592a\u5168\u804c\u7167\u987e\u5c0f\u670b\u53cb\u6ca1\u6709\u6536\u5165\uff0c\u5148\u751f\u53ef\u4ee5\u5168\u6570\u6263\u51cf\u5979\u7684\u914d\u989d\u5417\uff1f<\/b><\/p>\n<p><b>A<\/b>\uff1a\u53ef\u4ee5\u3002\u5982\u4e1a\u4e3b\u914d\u5076\u5b8c\u5168\u6ca1\u6709\u5e94\u8bfe\u7a0e\u5165\u606f\u65f6\uff0c\u53ef\u300c\u63d0\u540d\uff08Nomination\uff09\u300d\u6709\u5165\u606f\u7684\u4e00\u65b9\u7533\u7d22\uff0c\u4e1a\u4e3b\u914d\u5076\u987b\u5728\u62a5\u7a0e\u8868\u7b2c 8.4(2) \u9879\u7b7e\u7f72\u540c\u610f\u3002<\/p>\n<p><b>Q5\uff1a\u6536\u5165\u4e0d\u9ad8\uff0c\u5e94\u8be5\u73b0\u5728\u5c31\u7528\u4f9b\u697c\u514d\u7a0e\u989d\u5417\uff1f<\/b><\/p>\n<p><b>A<\/b>\uff1a\u5982\u679c\u7eb3\u7a0e\u4eba\u7684\u6536\u5165\u672a\u7b97\u592a\u9ad8\uff0c\u4f7f\u7528\u57fa\u672c\u514d\u7a0e\u989d\u540e\u7a0e\u52a1\u5f00\u652f\u5df2\u4e0d\u6c89\u91cd\uff0c\u5efa\u8bae\u4fdd\u7559\u6263\u7a0e\u5e74\u671f\u3002\u5f85\u65e5\u540e\u4e2a\u4eba\u6536\u5165\u589e\u52a0\u3001\u664b\u5347\u81f3\u8f83\u9ad8\u7a0e\u9636\uff08\u5982 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