{"id":15302,"date":"2021-10-28T18:29:03","date_gmt":"2021-10-28T10:29:03","guid":{"rendered":"https:\/\/www.hkhmrc.com\/?p=15302"},"modified":"2026-08-12T12:37:57","modified_gmt":"2026-08-12T04:37:57","slug":"%e9%86%ab%e8%ad%b7%e4%b9%8b%e9%81%b8-%e5%81%a5%e5%ba%b7%e5%93%81%e7%89%8c%e6%88%90%e5%b0%b1%e5%a4%a7%e7%8d%8e2021","status":"publish","type":"post","link":"https:\/\/www.hkhmrc.com\/en\/%e9%86%ab%e8%ad%b7%e4%b9%8b%e9%81%b8-%e5%81%a5%e5%ba%b7%e5%93%81%e7%89%8c%e6%88%90%e5%b0%b1%e5%a4%a7%e7%8d%8e2021\/","title":{"rendered":"\u91ab\u8b77\u4e4b\u9078 \u2014 \u5065\u5eb7\u54c1\u724c\u6210\u5c31\u5927\u734e2021"},"content":{"rendered":"<div class=\"fusion-text\">\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" data-src=\"\/\/www.youtube.com\/embed\/WLy2j4s__88\" width=\"640\" height=\"359\" allowfullscreen=\"allowfullscreen\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" data-load-mode=\"1\"><span 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srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27940%27%20height%3D%27627%27%20viewBox%3D%270%200%20940%20627%27%3E%3Crect%20width%3D%27940%27%20height%3D%273627%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_01s-200x133.png 200w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_01s-300x200.png 300w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_01s-400x267.png 400w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_01s-600x400.png 600w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_01s-768x512.png 768w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_01s-800x534.png 800w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_01s.png 940w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/p>\n<table style=\"border-collapse: 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srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27252%27%20height%3D%27115%27%20viewBox%3D%270%200%20252%20115%27%3E%3Crect%20width%3D%27252%27%20height%3D%273115%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/SEA-200x91.png 200w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/SEA.png 252w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 252px) 100vw, 252px\" \/><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"lazyload alignnone size-full wp-image-6789 aligncenter\" style=\"text-align: center;\" src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/HKHWA.png\" data-src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/HKHWA.png\" alt=\"\" width=\"145\" height=\"147\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27145%27%20height%3D%27147%27%20viewBox%3D%270%200%20145%20147%27%3E%3Crect%20width%3D%27145%27%20height%3D%273147%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/HKHWA-66x66.png 66w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/HKHWA.png 145w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 145px) 100vw, 145px\" \/><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"lazyload alignnone size-full wp-image-6787 aligncenter\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27175%27%20height%3D%27152%27%20viewBox%3D%270%200%20175%20152%27%3E%3Crect%20width%3D%27175%27%20height%3D%273152%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/ARP.png\" alt=\"\" width=\"175\" height=\"152\" 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18pt;\"><strong>\u5a92\u9ad4\u4ee5\u53ca\u767c\u4f48<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" class=\"lazyload alignnone size-full wp-image-6836\" src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/TVB.png\" data-src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/TVB.png\" alt=\"\" width=\"262\" height=\"74\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27262%27%20height%3D%2774%27%20viewBox%3D%270%200%20262%2074%27%3E%3Crect%20width%3D%27262%27%20height%3D%27374%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/TVB-200x56.png 200w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/TVB.png 262w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 262px) 100vw, 262px\" \/><\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" 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data-src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/HE.png\" alt=\"\" width=\"220\" height=\"74\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27220%27%20height%3D%2774%27%20viewBox%3D%270%200%20220%2074%27%3E%3Crect%20width%3D%27220%27%20height%3D%27374%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/HE-200x67.png 200w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/HE.png 220w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 220px) 100vw, 220px\" \/><\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" class=\"lazyload alignnone size-full wp-image-6834\" src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/CML.png\" data-src=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/CML.png\" alt=\"\" width=\"74\" height=\"74\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%2774%27%20height%3D%2774%27%20viewBox%3D%270%200%2074%2074%27%3E%3Crect%20width%3D%2774%27%20height%3D%27374%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/CML-66x66.png 66w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/07\/CML.png 74w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 74px) 100vw, 74px\" \/><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h4 class=\"font_4\" style=\"text-align: center;\" data-fontsize=\"20\" data-lineheight=\"30\"><span style=\"font-size: 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height=\"575\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271024%27%20height%3D%27575%27%20viewBox%3D%270%200%201024%20575%27%3E%3Crect%20width%3D%271024%27%20height%3D%273575%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_02-200x112.png 200w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_02-300x168.png 300w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_02-400x225.png 400w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_02-600x337.png 600w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_02-768x431.png 768w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_02-800x449.png 800w, https:\/\/www.hkhmrc.com\/wp-content\/uploads\/2021\/10\/20211028_02.png 1024w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<hr \/>\n<h4 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