{"id":195,"date":"2021-05-20T11:58:19","date_gmt":"2021-05-20T03:58:19","guid":{"rendered":"http:\/\/jck.loc\/resources\/hk-double-tax-rule\/"},"modified":"2021-06-11T16:50:31","modified_gmt":"2021-06-11T08:50:31","slug":"hk-double-tax-rule","status":"publish","type":"page","link":"https:\/\/www.jckinfo.com\/zh-hant\/resources\/hk-double-tax-rule\/","title":{"rendered":"\u9999\u6e2f\u96d9\u91cd\u8ab2\u7a05\u5bec\u514d"},"content":{"rendered":"

\u7576\u5169\u500b\u6216\u4ee5\u4e0a\u7684\u5730\u5340\u5c0d\u67d0\u4e00\u7d0d\u7a05\u4eba\u7684\u540c\u4e00\u9805\u6536\u5165\u6216\u5229\u6f64\u540c\u6642\u64c1\u6709\u7a05\u6536\u53f8\u6cd5\u6b0a\u800c\u5411\u5176 \u5fb5\u6642\uff0c\u4fbf\u6703\u7522\u751f\u96d9\u91cd\u8ab2\u7a05\u7684\u60c5\u6cc1\u3002<\/p>\n

\u6709\u898b\u53ca\u6b64, \u9999\u6e2f\u8207\u4e0b\u5217\u570b\u5bb6\u7c3d\u8a02\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u5354\u5b9a(\u4e0d\u50c5\u9650\u65bc\u822a\u7a7a\u904b\u8f38\u6216\u822a\u904b\u6536\u5165\u7684\u5b89\u6392):<\/p>\n

\u5df2\u7c3d\u8a02\u7684\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u7684\u5354\u5b9a<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u570b\u5bb6 \/ \u5730\u5340<\/td>\n\u7c3d\u8a02\u5354\u5b9a\u65e5\u671f<\/td>\n\u7a05\u52d9\u689d\u4f8b\u7b2c49\u689d
\n\u96d9\u91cd\u8ab2\u7a05\u4ee4\u65e5\u671f<\/td>\n		\u751f\u6548\u65e5\u671f<\/td>\n\u81ea\u4e0b\u5217\u65e5\u671f\u6216
\n\u5e74\u5ea6\u8d77\u5177\u6709\u6548\u529b<\/td>\n		\u7a05\u52d9\u689d\u4f8b
\n\u9644\u5c6c\u6cd5\u4f8b<\/td>\n<\/tr>\n
\u5967\u5730\u5229<\/td>\n25.05.2010<\/td>\n28.09.2010<\/td>\n01.01.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BO<\/a><\/td>\n<\/tr>\n
\u5967\u5730\u5229
\n(\u8b70\u5b9a\u66f8)<\/td>\n		25.06.2012<\/td>\n23.04.2013<\/td>\n03.07.2013<\/td>\n03.07.2013<\/td>\nCE<\/a><\/td>\n<\/tr>\n
\u767d\u4fc4\u7f85\u65af<\/td>\n16.01.2017<\/td>\n27.06.2017<\/td>\n30.11.2017<\/td>\n2018\/2019
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CY<\/a><\/td>\n<\/tr>\n
\u6bd4\u5229\u6642<\/td>\n10.12.2003<\/td>\n03.02.2004<\/td>\n07.10.2004<\/td>\n2004\/2005
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		AJ<\/a><\/td>\n<\/tr>\n
\u6587\u840a<\/td>\n20.03.2010<\/td>\n22.06.2010<\/td>\n19.12.2010<\/td>\n2011\/2012
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BK<\/a><\/td>\n<\/tr>\n
\u67ec\u57d4\u5be8<\/td>\n26.06.2019<\/td>\n17.09.2019<\/td>\n27.12.2019<\/td>\n2020\/2021
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DG<\/a><\/td>\n<\/tr>\n
\u52a0\u62ff\u5927<\/td>\n11.11.2012<\/td>\n23.04.2013<\/td>\n29.10.2013<\/td>\n2014\/2015
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CF<\/a><\/td>\n<\/tr>\n
\u6377\u514b<\/td>\n06.06.2011<\/td>\n08.11.2011<\/td>\n24.01.2012<\/td>\n2013\/2014
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BY<\/a><\/td>\n<\/tr>\n
\u00a0\u611b\u6c99\u5c3c\u4e9e<\/td>\n25.09.2019<\/td>\n08.10.2019<\/td>\n18.12.2019<\/td>\n2020\/2021
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DI<\/a><\/td>\n<\/tr>\n
\u82ac\u862d<\/td>\n24.05.2018<\/td>\n04.09.2018<\/td>\n30.12.2018<\/td>\n2019\/2020
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DE<\/a><\/td>\n<\/tr>\n
\u6cd5\u570b<\/td>\n21.10.2010<\/td>\n03.05.2011<\/td>\n01.12.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BT<\/a><\/td>\n<\/tr>\n
\u683c\u9b6f\u5409\u4e9e<\/td>\n05.10.2020<\/td>\n\u9032\u884c\u4e2d<\/td>\n\u5f85\u5b9a<\/td>\n\u5f85\u5b9a<\/td>\n—<\/td>\n<\/tr>\n
\u6839\u897f\u5cf6<\/td>\n22.04.2013<\/td>\n24.09.2013<\/td>\n05.12.2013<\/td>\n2014\/2015
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CH<\/a><\/td>\n<\/tr>\n
\u5308\u7259\u5229<\/td>\n12.05.2010<\/td>\n28.09.2010<\/td>\n23.02.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BN<\/a><\/td>\n<\/tr>\n
\u5370\u5ea6<\/td>\n19.03.2018<\/td>\n04.09.2018<\/td>\n30.11.2018<\/td>\n2019\/2020
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DD<\/a><\/td>\n<\/tr>\n
\u5370\u5c3c<\/td>\n23.03.2010<\/td>\n22.06.2010<\/td>\n28.03.2012<\/td>\n2013\/2014
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BM<\/a><\/td>\n<\/tr>\n
\u611b\u723e\u862d<\/td>\n22.06.2010<\/td>\n28.09.2010<\/td>\n10.02.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BQ<\/a><\/td>\n<\/tr>\n
\u610f\u5927\u5229<\/td>\n14.01.2013<\/td>\n24.09.2013<\/td>\n10.08.2015<\/td>\n2016\/2017
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CI<\/a><\/td>\n<\/tr>\n
\u65e5\u672c<\/td>\n09.11.2010<\/td>\n12.04.2011<\/td>\n14.08.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BS<\/a><\/td>\n<\/tr>\n
\u65e5\u672c
\n(\u4e92\u63db\u7167\u6703)<\/td>\n		10.12.2014<\/td>\n12.05.2015<\/td>\n06.07.2015<\/td>\n2016\/2017
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BS<\/a><\/td>\n<\/tr>\n
\u6fa4\u897f\u5cf6<\/td>\n22.02.2012<\/td>\n23.04.2013<\/td>\n03.07.2013<\/td>\n2014\/2015
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CG<\/a><\/td>\n<\/tr>\n
\u97d3\u570b<\/td>\n08.07.2014<\/td>\n30.09.2014<\/td>\n27.09.2016<\/td>\n2017\/2018
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CL<\/a><\/td>\n<\/tr>\n
\u79d1\u5a01\u7279<\/td>\n13.05.2010<\/td>\n17.04.2012<\/td>\n24.07.2013<\/td>\n2014\/2015
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BZ<\/a><\/td>\n<\/tr>\n
\u62c9\u812b\u7dad\u4e9e<\/td>\n13.04.2016<\/td>\n27.06.2017<\/td>\n24.11.2017<\/td>\n2018\/2019
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CX<\/a><\/td>\n<\/tr>\n
\u5217\u652f\u6566\u58eb\u767b<\/td>\n12.08.2010<\/td>\n03.05.2011<\/td>\n08.07.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BU<\/a><\/td>\n<\/tr>\n
\u76e7\u68ee\u5821<\/td>\n02.11.2007<\/td>\n22.01.2008<\/td>\n20.01.2009<\/td>\n2008\/2009
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BA<\/a><\/td>\n<\/tr>\n
\u76e7\u68ee\u5821
\n(\u8b70\u5b9a\u66f8)<\/td>\n		11.11.2010<\/td>\n03.05.2011<\/td>\n17.08.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BA<\/a><\/td>\n<\/tr>\n
\u6fb3\u9580\u7279\u5225\u884c\u653f\u5340<\/td>\n\u00a025.11.2019<\/td>\n\u00a012.05.2020<\/td>\n18.08.2020<\/td>\n2021\/2022
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DK<\/a><\/td>\n<\/tr>\n
\u4e2d\u570b\u5167\u5730<\/td>\n11.02.1998<\/td>\n24.02.1998<\/td>\n10.04.1998<\/td>\n1998\/1999
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		S<\/a><\/td>\n<\/tr>\n
\u4e2d\u570b\u5167\u5730<\/td>\n21.08.2006<\/td>\n17.10.2006<\/td>\n08.12.2006<\/td>\n2007\/2008
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		AY<\/a><\/td>\n<\/tr>\n
\u4e2d\u570b\u5167\u5730
\n(\u7b2c\u4e8c\u8b70\u5b9a\u66f8)<\/td>\n		30.01.2008<\/td>\n15.04.2008<\/td>\n11.06.2008<\/td>\n11.06.2008<\/td>\nBB<\/a><\/td>\n<\/tr>\n
\u4e2d\u570b\u5167\u5730
\n(\u7b2c\u4e09\u8b70\u5b9a\u66f8)<\/td>\n		27.05.2010<\/td>\n28.09.2010<\/td>\n20.12.2010<\/td>\n20.12.2010<\/td>\nBR<\/a><\/td>\n<\/tr>\n
\u4e2d\u570b\u5167\u5730
\n(\u7b2c\u56db\u8b70\u5b9a\u66f8)<\/td>\n		01.04.2015<\/td>\n22.09.2015<\/td>\n29.12.2015<\/td>\n29.12.2015<\/td>\nCU<\/a><\/td>\n<\/tr>\n
\u4e2d\u570b\u5167\u5730
\n(\u7b2c\u4e94\u8b70\u5b9a\u66f8)<\/td>\n		19.07.2019<\/td>\n17.09.2019<\/td>\n06.12.2019<\/td>\n2020\/2021
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DH<\/a><\/td>\n<\/tr>\n
\u99ac\u4f86\u897f\u4e9e<\/td>\n25.04.2012<\/td>\n09.10.2012<\/td>\n28.12.2012<\/td>\n2013\/2014
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CC<\/a><\/td>\n<\/tr>\n
\u99ac\u8033\u4ed6<\/td>\n08.11.2011<\/td>\n17.04.2012<\/td>\n18.07.2012<\/td>\n2013\/2014
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CB<\/a><\/td>\n<\/tr>\n
\u58a8\u897f\u54e5<\/td>\n18.06.2012<\/td>\n09.10.2012<\/td>\n07.03.2013<\/td>\n2014\/2015
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CD<\/a><\/td>\n<\/tr>\n
\u8377\u862d<\/td>\n22.03.2010<\/td>\n22.06.2010<\/td>\n24.10.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BL<\/a><\/td>\n<\/tr>\n
\u65b0\u897f\u862d<\/td>\n01.12.2010<\/td>\n03.05.2011<\/td>\n09.11.2011<\/td>\n2012\/2013
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BV<\/a><\/td>\n<\/tr>\n
\u65b0\u897f\u862d
\n(\u7b2c\u4e8c\u8b70\u5b9a\u66f8)<\/td>\n		15.06.2017<\/td>\n03.10.2017<\/td>\n09.08.2018<\/td>\n09.08.2018<\/td>\nBV<\/a><\/td>\n<\/tr>\n
\u5df4\u57fa\u65af\u5766<\/td>\n17.02.2017<\/td>\n27.06.2017<\/td>\n24.11.2017<\/td>\n2018\/2019
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CZ<\/a><\/td>\n<\/tr>\n
\u8461\u8404\u7259<\/td>\n22.03.2011<\/td>\n08.11.2011<\/td>\n03.06.2012<\/td>\n2013\/2014
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BW<\/a><\/td>\n<\/tr>\n
\u5361\u5854\u723e<\/td>\n13.05.2013<\/td>\n24.09.2013<\/td>\n05.12.2013<\/td>\n2014\/2015
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CJ<\/a><\/td>\n<\/tr>\n
\u7f85\u99ac\u5c3c\u4e9e<\/td>\n18.11.2015<\/td>\n26.04.2016<\/td>\n21.11.2016<\/td>\n01.01.2017\u6216
\n\u4e4b\u5f8c\u53d6\u5f97\u7684\u6536\u5165<\/td>\n		CV<\/a><\/td>\n<\/tr>\n
\u4fc4\u7f85\u65af<\/td>\n18.01.2016<\/td>\n26.04.2016<\/td>\n29.07.2016<\/td>\n2017\/2018
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CW<\/a><\/td>\n<\/tr>\n
\u6c99\u7279\u963f\u62c9\u4f2f<\/td>\n24.08.2017<\/td>\n08.05.2018<\/td>\n01.09.2018<\/td>\n2019\/2020
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DB<\/a><\/td>\n<\/tr>\n
\u585e\u723e\u7dad\u4e9e<\/td>\n27.08.2020<\/td>\n20.10.2020<\/td>\n30.12.2020<\/td>\n2021\/2022
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		DM<\/a><\/td>\n<\/tr>\n
\u5357\u975e<\/td>\n16.10.2014<\/td>\n12.05.2015<\/td>\n20.10.2015<\/td>\n2016\/2017
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CM<\/a><\/td>\n<\/tr>\n
\u897f\u73ed\u7259<\/td>\n01.04.2011<\/td>\n08.11.2011<\/td>\n13.04.2012<\/td>\n2013\/2014
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BX<\/a><\/td>\n<\/tr>\n
\u745e\u58eb<\/td>\n04.10.2011<\/td>\n17.04.2012<\/td>\n15.10.2012<\/td>\n2013\/2014
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CA<\/a><\/td>\n<\/tr>\n
\u6cf0\u570b<\/td>\n07.09.2005<\/td>\n18.10.2005<\/td>\n07.12.2005<\/td>\n2006\/2007
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		AX<\/a><\/td>\n<\/tr>\n
\u963f\u62c9\u4f2f
\n\u806f\u5408\u914b\u9577\u570b<\/td>\n		11.12.2014<\/td>\n12.05.2015<\/td>\n10.12.2015<\/td>\n2016\/2017
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		CN<\/a><\/td>\n<\/tr>\n
\u82f1\u570b<\/td>\n21.06.2010<\/td>\n28.09.2010<\/td>\n20.12.2010<\/td>\n2011\/2012
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BP<\/a><\/td>\n<\/tr>\n
\u8d8a\u5357<\/td>\n16.12.2008<\/td>\n21.04.2009<\/td>\n12.08.2009<\/td>\n2010\/2011
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BE<\/a><\/td>\n<\/tr>\n
\u8d8a\u5357
\n(\u8b70\u5b9a\u66f8)<\/td>\n		13.01.2014<\/td>\n30.09.2014<\/td>\n08.01.2015<\/td>\n2016\/2017
\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\n		BE<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

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