{"id":1518,"date":"2025-04-24T10:56:53","date_gmt":"2025-04-24T10:56:53","guid":{"rendered":"https:\/\/mielogroup.com\/?p=1518"},"modified":"2025-05-09T03:55:40","modified_gmt":"2025-05-09T03:55:40","slug":"depreciation-allowances-in-hong-kong","status":"publish","type":"post","link":"https:\/\/mielogroup.com\/zh\/depreciation-allowances-in-hong-kong\/","title":{"rendered":"\u9999\u6e2f\u7684\u6298\u65e7\u514d\u7a0e\u989d"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1518\" class=\"elementor elementor-1518\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a918870 e-flex e-con-boxed e-con e-parent\" data-id=\"7a918870\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-297794da elementor-widget elementor-widget-text-editor\" data-id=\"297794da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:13.5pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6982\u8ff0<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u8d2d\u623f\u7684\u7a0e\u52a1\u5904\u7406 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u516c\u53f8\u6c7d\u8f66<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u5728\u9999\u6e2f\u7684\u7eb3\u7a0e\u60c5\u51b5\u4f1a\u5bf9\u4f01\u4e1a\u7684\u6574\u4f53\u7a0e\u8d1f\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u3002\u9999\u6e2f <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7a0e\u52a1\u5c40\uff08IRD\uff09<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u6839\u636e\u8d2d\u4e70\u65b9\u5f0f\u7684\u4e0d\u540c\uff0c\u300a\u7a0e\u6cd5\u300b\u89c4\u5b9a\u4e86\u5177\u4f53\u7684\u6263\u9664\u89c4\u5219\u3002\u4e0b\u9762\uff0c\u6211\u4eec\u5c06\u63a2\u8ba8\u4e3b\u8981\u65b9\u6cd5\u53ca\u5176\u7a0e\u6536\u5f71\u54cd\u3002<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:13.5pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u4e00\u6b21\u6027\u8d2d\u4e70<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5982\u679c\u516c\u53f8 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u76f4\u63a5\u8d2d\u8f66<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u5728\u4e00\u6b21\u4ed8\u6b3e\u4e2d\uff0c <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6e38\u6cf3\u6c60\u65b9\u6cd5<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u6839\u636e <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u90e8\u95e8\u89e3\u91ca\u548c\u60ef\u4f8b\u8bf4\u660e\u7b2c 7 \u53f7\uff08DIPN 7\uff09<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u9002\u7528\uff1a<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px;\"><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u521d\u59cb\u6d25\u8d34\uff08\u7b2c\u4e00\u5e74\uff09<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u514d\u8d54\u989d\uff1a\u6c7d\u8f66\u603b\u4ef7\u7684 60% \u53ef\u514d\u8d54\u3002<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:14pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u968f\u540e\u5e74\u4efd<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">:\u6bcf\u5e74\u6263\u9664\u5269\u4f59\u4ef7\u503c\u7684 30%\u3002<\/span><\/p><\/li><\/ul><div dir=\"ltr\" style=\"margin-left:0pt;\" align=\"left\"><table style=\"border:none;border-collapse:collapse;\"><colgroup><col width=\"39\"><col width=\"159\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;text-align: center;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5e74\u4efd<\/span><\/p><\/td><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;text-align: center;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6263\u9664\u989d\u8ba1\u7b97<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c 1<\/span><\/p><\/td><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6c7d\u8f66\u603b\u4ef7\u503c\u7684 60%<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c 2<\/span><\/p><\/td><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5269\u4f59\u4ef7\u503c\u7684 30%<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">3+<\/span><\/p><\/td><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5269\u4f59\u4ef7\u503c\u7684 30%<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u793a\u4f8b<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5bf9\u4e8e\u4e00\u4e2a <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u4ef7\u503cHK$100,000\u7684\u6c7d\u8f66<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">:<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px;\"><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c\u4e00\u5e74\u6263\u9664<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> = 60% of HK$ 100,000 = <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">HK$60,000<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c 1 \u5e74\u540e\u7684\u5269\u4f59\u4ef7\u503c<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> = HK$40,000<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c\u4e8c\u5e74\u6263\u9664<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> = 30% of HK$40,000 = <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">HK$12,000<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:14pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c\u4e09\u5e74\u6263\u9664<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> = 30% of HK$28,000 = <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">HK$8,400<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b49\u7b49\u3002<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:13.5pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5206\u671f\u8d2d\u4e70<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5982\u679c\u516c\u53f8 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5206\u671f\u4ed8\u6b3e<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u540c\u6837 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6c34\u6c60\u6cd5\uff08DIPN 7\uff09<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u9002\u7528\uff1a<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px;\"><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c\u4e00\u5e74\u5956\u91d1<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c\u4e00\u5e74\u652f\u4ed8\u603b\u4ef7\u503c\u7684 60%\u3002<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:14pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u968f\u540e\u5e74\u4efd<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">:\u6bcf\u5e74\u5269\u4f59\u4ef7\u503c\u7684 30%\u3002<\/span><\/p><\/li><\/ul><div dir=\"ltr\" style=\"margin-left:0pt;\" align=\"left\"><table style=\"border:none;border-collapse:collapse;\"><colgroup><col width=\"38\"><col width=\"214\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5e74\u4efd<\/span><\/p><\/td><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6263\u9664\u989d\u8ba1\u7b97<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c 1<\/span><\/p><\/td><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5360\u5f53\u5e74\u652f\u4ed8\u603b\u503c\u7684 60%<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">2nd+<\/span><\/p><\/td><td style=\"vertical-align:middle;padding:0.75pt 0.75pt 0.75pt 0.75pt;overflow:hidden;overflow-wrap:break-word;\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5269\u4f59\u4ef7\u503c\u7684 30%<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u793a\u4f8b<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5bf9\u4e8e\u4e00\u4e2a <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u4ef7\u503cHK$100,000\u7684\u6c7d\u8f66<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u652f\u4ed8\u65b9\u5f0f <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6bcf\u5e74 10 \u6b21\u7b49\u989d\u5206\u671f\u4ed8\u6b3e\uff0c\u6bcf\u6b21 $10,000 \u6e2f\u5143<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">:<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px;\"><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c\u4e00\u5e74\u6263\u9664<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> = 60% of HK$10,000 = <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">HK$6,000<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:14pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7b2c\u4e8c\u5e74\u6263\u9664<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> = 30% \u7684\u5269\u4f59\u4ef7\u503c\uff0c\u4ee5\u6b64\u7c7b\u63a8\u3002<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:13.5pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u89c4\u5b9a\u7684\u56fa\u5b9a\u8d44\u4ea7\uff08PFA\uff09\u989d\u5916\u6263\u9664\u989d<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u67d0\u4e9b\u8d44\u4ea7\u88ab\u5f52\u7c7b\u4e3a <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u89c4\u5b9a\u7684\u56fa\u5b9a\u8d44\u4ea7\uff08PFA\uff09<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u83b7\u5f97 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">100% \u6263\u9664<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">.\u5176\u4e2d\u5305\u62ec<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px;\"><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u53d1\u7535\u5382<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:0pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u53d1\u7535\u5382\u7528\u5730<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type:disc;font-size:10pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;\" aria-level=\"1\"><p dir=\"ltr\" style=\"line-height:1.2;margin-top:0pt;margin-bottom:14pt;\" role=\"presentation\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u6b64\u7c7b\u4e1a\u52a1\u7684\u5176\u4ed6\u76f8\u5173\u8d44\u4ea7<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:13.5pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u7ed3\u8bba<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u4e86\u89e3 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u516c\u53f8\u8d2d\u8f66<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u8fd9\u5bf9\u4f18\u5316\u6263\u9664\u81f3\u5173\u91cd\u8981\u3002\u6b64\u5916\uff0c\u516c\u53f8\u5e94\u7814\u7a76\u5176\u8f66\u8f86\u662f\u5426\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u89c4\u5b9a\u56fa\u5b9a\u8d44\u4ea7\uff08PFA\uff09<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u4ee5\u83b7\u5f97\u5168\u989d\u7a0e\u6b3e\u51cf\u514d\u3002<\/span><\/p><p><span id=\"docs-internal-guid-08932765-7fff-ffcf-d6cd-9bc45f4c8696\"><\/span><\/p><p dir=\"ltr\" style=\"line-height:1.2;margin-top:14pt;margin-bottom:14pt;\"><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u5982\u9700\u4e13\u5bb6\u6307\u5bfc\uff0c\u8bf7\u54a8\u8be2\u6211\u4eec\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\uff0c\u4ee5\u5145\u5206\u5229\u7528 <\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:700;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\">\u8282\u7a0e<\/span><span style=\"font-size:12pt;font-family:'Times New Roman',serif;color:#000000;background-color:transparent;font-weight:400;font-style:normal;font-variant:normal;text-decoration:none;vertical-align:baseline;white-space:pre;white-space:pre-wrap;\"> \u4e3a\u60a8\u7684\u4f01\u4e1a\u505a\u51fa\u51b3\u7b56\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5173\u95ed\u9999\u6e2f\u516c\u53f8\u53ef\u4ee5\u901a\u8fc7\u64a4\u9500\u6ce8\u518c\u3001\u6e05\u76d8\uff08\u6e05\u7b97\uff09\u6216\u4f11\u7720\u72b6\u6001\u6765\u5b9e\u73b0\u3002\u6ce8\u9500\u6ce8\u518c\u9002\u7528\u4e8e\u6ca1\u6709\u4e1a\u52a1\u3001\u8d44\u4ea7\u6216\u8d1f\u503a\u7684\u516c\u53f8\uff0c\u9700\u8981 6-9 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