{"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":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u6982\u8ff0<\/span><\/p>

\u8d2d\u623f\u7684\u7a0e\u52a1\u5904\u7406 <\/span>\u516c\u53f8\u6c7d\u8f66<\/span> \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>\u7a0e\u52a1\u5c40\uff08IRD\uff09<\/span> \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>

\u4e00\u6b21\u6027\u8d2d\u4e70<\/span><\/p>

\u5982\u679c\u516c\u53f8 <\/span>\u76f4\u63a5\u8d2d\u8f66<\/span> \u5728\u4e00\u6b21\u4ed8\u6b3e\u4e2d\uff0c <\/span>\u6e38\u6cf3\u6c60\u65b9\u6cd5<\/span> \u6839\u636e <\/span>\u90e8\u95e8\u89e3\u91ca\u548c\u60ef\u4f8b\u8bf4\u660e\u7b2c 7 \u53f7\uff08DIPN 7\uff09<\/span> \u9002\u7528\uff1a<\/span><\/p>

  • \u521d\u59cb\u6d25\u8d34\uff08\u7b2c\u4e00\u5e74\uff09<\/span>\u514d\u8d54\u989d\uff1a\u6c7d\u8f66\u603b\u4ef7\u7684 60% \u53ef\u514d\u8d54\u3002<\/span><\/p><\/li>

  • \u968f\u540e\u5e74\u4efd<\/span>:\u6bcf\u5e74\u6263\u9664\u5269\u4f59\u4ef7\u503c\u7684 30%\u3002<\/span><\/p><\/li><\/ul>

    <\/colgroup>

    \u5e74\u4efd<\/span><\/p><\/td>

    \u6263\u9664\u989d\u8ba1\u7b97<\/span><\/p><\/td><\/tr>

    \u7b2c 1<\/span><\/p><\/td>

    \u6c7d\u8f66\u603b\u4ef7\u503c\u7684 60%<\/span><\/p><\/td><\/tr>

    \u7b2c 2<\/span><\/p><\/td>

    \u5269\u4f59\u4ef7\u503c\u7684 30%<\/span><\/p><\/td><\/tr>

    3+<\/span><\/p><\/td>

    \u5269\u4f59\u4ef7\u503c\u7684 30%<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>

    \u793a\u4f8b<\/span><\/p>

    \u5bf9\u4e8e\u4e00\u4e2a <\/span>\u4ef7\u503cHK$100,000\u7684\u6c7d\u8f66<\/span>:<\/span><\/p>

    • \u7b2c\u4e00\u5e74\u6263\u9664<\/span> = 60% of HK$ 100,000 = <\/span>HK$60,000<\/span><\/p><\/li>

    • \u7b2c 1 \u5e74\u540e\u7684\u5269\u4f59\u4ef7\u503c<\/span> = HK$40,000<\/span><\/p><\/li>

    • \u7b2c\u4e8c\u5e74\u6263\u9664<\/span> = 30% of HK$40,000 = <\/span>HK$12,000<\/span><\/p><\/li>

    • \u7b2c\u4e09\u5e74\u6263\u9664<\/span> = 30% of HK$28,000 = <\/span>HK$8,400<\/span>\u7b49\u7b49\u3002<\/span><\/p><\/li><\/ul>

      \u5206\u671f\u8d2d\u4e70<\/span><\/p>

      \u5982\u679c\u516c\u53f8 <\/span>\u5206\u671f\u4ed8\u6b3e<\/span>\u540c\u6837 <\/span>\u6c34\u6c60\u6cd5\uff08DIPN 7\uff09<\/span> \u9002\u7528\uff1a<\/span><\/p>

      • \u7b2c\u4e00\u5e74\u5956\u91d1<\/span>\u7b2c\u4e00\u5e74\u652f\u4ed8\u603b\u4ef7\u503c\u7684 60%\u3002<\/span><\/p><\/li>

      • \u968f\u540e\u5e74\u4efd<\/span>:\u6bcf\u5e74\u5269\u4f59\u4ef7\u503c\u7684 30%\u3002<\/span><\/p><\/li><\/ul>

        <\/colgroup>

        \u5e74\u4efd<\/span><\/p><\/td>

        \u6263\u9664\u989d\u8ba1\u7b97<\/span><\/p><\/td><\/tr>

        \u7b2c 1<\/span><\/p><\/td>

        \u5360\u5f53\u5e74\u652f\u4ed8\u603b\u503c\u7684 60%<\/span><\/p><\/td><\/tr>

        2nd+<\/span><\/p><\/td>

        \u5269\u4f59\u4ef7\u503c\u7684 30%<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>

        \u793a\u4f8b<\/span><\/p>

        \u5bf9\u4e8e\u4e00\u4e2a <\/span>\u4ef7\u503cHK$100,000\u7684\u6c7d\u8f66<\/span>\u652f\u4ed8\u65b9\u5f0f <\/span>\u6bcf\u5e74 10 \u6b21\u7b49\u989d\u5206\u671f\u4ed8\u6b3e\uff0c\u6bcf\u6b21 $10,000 \u6e2f\u5143<\/span>:<\/span><\/p>

        • \u7b2c\u4e00\u5e74\u6263\u9664<\/span> = 60% of HK$10,000 = <\/span>HK$6,000<\/span><\/p><\/li>

        • \u7b2c\u4e8c\u5e74\u6263\u9664<\/span> = 30% \u7684\u5269\u4f59\u4ef7\u503c\uff0c\u4ee5\u6b64\u7c7b\u63a8\u3002<\/span><\/p><\/li><\/ul>

          \u89c4\u5b9a\u7684\u56fa\u5b9a\u8d44\u4ea7\uff08PFA\uff09\u989d\u5916\u6263\u9664\u989d<\/span><\/p>

          \u67d0\u4e9b\u8d44\u4ea7\u88ab\u5f52\u7c7b\u4e3a <\/span>\u89c4\u5b9a\u7684\u56fa\u5b9a\u8d44\u4ea7\uff08PFA\uff09<\/span> \u83b7\u5f97 <\/span>100% \u6263\u9664<\/span>.\u5176\u4e2d\u5305\u62ec<\/span><\/p>

          • \u53d1\u7535\u5382<\/span><\/p><\/li>

          • \u53d1\u7535\u5382\u7528\u5730<\/span><\/p><\/li>

          • \u6b64\u7c7b\u4e1a\u52a1\u7684\u5176\u4ed6\u76f8\u5173\u8d44\u4ea7<\/span><\/p><\/li><\/ul>

            \u7ed3\u8bba<\/span><\/p>

            \u4e86\u89e3 <\/span>\u516c\u53f8\u8d2d\u8f66<\/span> \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>\u89c4\u5b9a\u56fa\u5b9a\u8d44\u4ea7\uff08PFA\uff09<\/span> \u4ee5\u83b7\u5f97\u5168\u989d\u7a0e\u6b3e\u51cf\u514d\u3002<\/span><\/p>

            <\/span><\/p>

            \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>\u8282\u7a0e<\/span> \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":"

            \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 \u4e2a\u6708\u7684\u65f6\u95f4\u3002\u6e05\u76d8\u53ef\u4ee5\u662f\u81ea\u613f\u7684\uff08\u6709\u507f\u4ed8\u80fd\u529b\u6216\u65e0\u507f\u4ed8\u80fd\u529b\uff09\uff0c\u4e5f\u53ef\u4ee5\u7531\u6cd5\u9662\u4e0b\u4ee4\u5bf9\u65e0\u507f\u4ed8\u80fd\u529b\u7684\u516c\u53f8\u8fdb\u884c\u6e05\u76d8\u3002\u4f11\u7720\u72b6\u6001\u5141\u8bb8\u516c\u53f8\u5728\u6ca1\u6709\u5f00\u5c55\u4e1a\u52a1\u7684\u60c5\u51b5\u4e0b\u7ee7\u7eed\u6ce8\u518c\u3002\u9009\u62e9\u6b63\u786e\u7684\u65b9\u6848\u53d6\u51b3\u4e8e\u8d22\u52a1\u72b6\u51b5\u548c\u672a\u6765\u8ba1\u5212\u3002<\/p>","protected":false},"author":1,"featured_media":1514,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[20],"tags":[35],"class_list":["post-1518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hong-kong-business-guide","tag-compliance-and-reporting"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts\/1518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/comments?post=1518"}],"version-history":[{"count":1,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts\/1518\/revisions"}],"predecessor-version":[{"id":2153,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/posts\/1518\/revisions\/2153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/media\/1514"}],"wp:attachment":[{"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/media?parent=1518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/categories?post=1518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mielogroup.com\/zh\/wp-json\/wp\/v2\/tags?post=1518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}