{"id":1556,"date":"2025-04-24T10:56:56","date_gmt":"2025-04-24T10:56:56","guid":{"rendered":"https:\/\/mielogroup.com\/?p=1556"},"modified":"2025-05-09T02:28:31","modified_gmt":"2025-05-09T02:28:31","slug":"payroll-calculation-in-hong-kong-a-comprehensive-guide","status":"publish","type":"post","link":"https:\/\/mielogroup.com\/zh\/payroll-calculation-in-hong-kong-a-comprehensive-guide\/","title":{"rendered":"\u9999\u6e2f\u7684\u85aa\u8d44\u8ba1\u7b97\uff1a\u7efc\u5408\u6307\u5357"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1556\" class=\"elementor elementor-1556\" 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: 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-wrap;\">\u7ba1\u7406\u5de5\u8d44\u5355 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u9999\u6e2f<\/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-wrap;\"> \u521d\u770b\u8d77\u6765\u53ef\u80fd\u5f88\u590d\u6742\uff0c\u4f46\u53ea\u8981\u65b9\u6cd5\u5f97\u5f53\uff0c\u5b83\u5c31\u4f1a\u53d8\u5f97 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u7b80\u5355\u6613\u884c<\/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-wrap;\">.\u65e0\u8bba\u60a8\u662f <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u65b0\u4f01\u4e1a\u4e3b<\/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-wrap;\"> \u6216\u7ba1\u7406\u4e00\u4e2a <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u8001\u724c\u4f01\u4e1a<\/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-wrap;\">\u7406\u89e3 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5de5\u8d44\u8ba1\u7b97\u3001\u5f3a\u79ef\u91d1\u4f9b\u6b3e\u548c\u5408\u89c4\u8981\u6c42<\/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-wrap;\"> \u8fd9\u5bf9\u4e8e\u786e\u4fdd\u987a\u5229\u8fd0\u8425\u548c\u4fdd\u6301\u5458\u5de5\u6ee1\u610f\u5ea6\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><b id=\"docs-internal-guid-3ea797ad-7fff-86b3-e069-53b77998cc78\" style=\"font-weight: normal;\">\u00a0<\/b><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><span style=\"font-size: 18pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u9999\u6e2f\u5de5\u8d44\u5355\u7684\u4e3b\u8981\u7ec4\u6210\u90e8\u5206<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; 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background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5de5\u8d44\u3001\u5956\u91d1\u3001\u6263\u6b3e\u548c\u6cd5\u5b9a\u7f34\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-wrap;\">.\u4e3b\u8981\u7ec4\u6210\u90e8\u5206\u5305\u62ec<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u85aa\u91d1\/\u5de5\u8d44<\/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-wrap;\"> - \u4ee5\u56fa\u5b9a\u6708\u85aa\u3001\u5c0f\u65f6\u5de5\u8d44\u6216\u4f63\u91d1\u4e3a\u57fa\u7840\u7684\u62a5\u916c\u3002<\/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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u52a0\u73ed\u8d39<\/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-wrap;\"> - \u989d\u5916\u5de5\u4f5c\u65f6\u95f4\u7684\u989d\u5916\u62a5\u916c\uff0c\u901a\u5e38\u8d39\u7387\u8f83\u9ad8\u3002<\/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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\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-wrap;\"> - \u7ee9\u6548\u5956\u91d1\u6216\u8282\u65e5\u5956\u91d1\u3002<\/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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6263\u9664\u989d<\/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-wrap;\"> - \u5305\u62ec <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u7a0e\u6b3e\u3001\u5f3a\u79ef\u91d1\u4f9b\u6b3e\u53ca\u5176\u4ed6\u6838\u51c6\u6263\u9664\u989d<\/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-wrap;\">.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><b style=\"font-weight: normal;\">\u00a0<\/b><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><span style=\"font-size: 18pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5f3a\u5236\u516c\u79ef\u91d1\uff08MPF\uff09\u4f9b\u6b3e<\/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-wrap;\">\"(\u300a\u4e16\u754c\u4eba\u6743\u5ba3\u8a00\u300b) <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5f3a\u5236\u6027\u516c\u79ef\u91d1\uff08MPF\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-wrap;\"> \u662f\u4e00\u4e2a <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5f3a\u5236\u9000\u4f11\u50a8\u84c4\u8ba1\u5212<\/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-wrap;\"> \u5728\u9999\u6e2f\uff0c\u8981\u6c42 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u96c7\u4e3b\u548c\u96c7\u5458\u90fd\u8981\u7f34\u8d39<\/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-wrap;\">.<\/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: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u96c7\u4e3b\u548c\u96c7\u5458\u7f34\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-wrap;\"> - \u6bcf\u4e2a\u4eba\u7684\u8d21\u732e <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u96c7\u5458\u5de5\u8d44\u7684 5%<\/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-wrap;\">\u4e0a\u9650\u4e3a <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">HK$ \u6bcf\u6708 1,500 \u7f8e\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-wrap;\"> \u5de5\u8d44 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u9ad8\u4e8e HK$30,000<\/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-wrap;\">.<\/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-wrap;\"><br \/><\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u62a5\u540d\u622a\u6b62\u65e5\u671f<\/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-wrap;\"> - \u96c7\u4e3b\u5fc5\u987b <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5728 60 \u5929\u5185\u4e3a\u96c7\u5458\u767b\u8bb0\u53c2\u52a0\u5f3a\u79ef\u91d1\u8ba1\u5212<\/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-wrap;\"> \u5c31\u4e1a\u3002<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6350\u6b3e\u622a\u6b62\u65e5\u671f<\/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-wrap;\"> - \u5f3a\u79ef\u91d1\u4f9b\u6b3e\u5fc5\u987b\u7531 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6bcf\u6708 10 \u65e5<\/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-wrap;\">.<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u903e\u671f\u652f\u4ed8\u5f37\u7a4d\u91d1\u7684\u7f70\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-wrap;\"> - \u96c7\u4e3b <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u62d6\u6b20\u4f1a\u8d39<\/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-wrap;\"> \u9762\u5bf9 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">5% \u9644\u52a0\u8d39<\/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-wrap;\">\u5e76\u5904\u4ee5 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">$5,000\u6e2f\u5143\u6216\u672a\u6e05\u507f\u91d1\u989d\u768410%\uff08\u4ee5\u8f83\u9ad8\u8005\u4e3a\u51c6\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-wrap;\">.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><b style=\"font-weight: normal;\">\u00a0<\/b><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><span style=\"font-size: 18pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u9999\u6e2f\u85aa\u8d44\u5904\u7406\u6b65\u9aa4<\/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-wrap;\">\u65e2\u7136\u6211\u4eec\u5df2\u7ecf\u4e86\u89e3\u4e86\u5de5\u8d44\u5355\u7684\u7ec4\u6210\u90e8\u5206\uff0c\u90a3\u4e48\u8ba9\u6211\u4eec\u6765\u5206\u6790\u4e00\u4e0b <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u9010\u6b65\u8fc7\u7a0b<\/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-wrap;\"> \u7528\u4e8e\u8ba1\u7b97\u548c\u5904\u7406\u85aa\u91d1\uff1a<\/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: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">1.\u8ddf\u8e2a\u65f6\u95f4\u548c\u8003\u52e4<\/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-wrap;\">\u7ef4\u62a4 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u51c6\u786e\u8bb0\u5f55<\/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-wrap;\"> \u5458\u5de5\u7684\u5de5\u65f6\u3001\u52a0\u73ed\u548c\u4f11\u5047\u60c5\u51b5\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: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">2.\u8ba1\u7b97\u5de5\u8d44<\/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-wrap;\">\u786e\u5b9a <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6bdb\u85aa<\/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-wrap;\"> \u6839\u636e\u5de5\u4f5c\u65f6\u95f4\u3001\u5408\u540c\u548c\u989d\u5916\u8865\u507f\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: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">3.\u6263\u9664\u6cd5\u5b9a\u7f34\u6b3e<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5f3a\u79ef\u91d1\u4f9b\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-wrap;\"> (\u6765\u81ea\u96c7\u4e3b\u7684 5% + \u6765\u81ea\u96c7\u5458\u7684 5%\uff09\u3002<\/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-wrap;\"><br \/><\/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-wrap;\"> \u4efb\u4f55\u5176\u4ed6 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6388\u6743\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-wrap;\"> (\u4f8b\u5982\uff0c\u81ea\u613f\u9000\u4f11\u50a8\u84c4\u3001\u507f\u8fd8\u8d37\u6b3e\uff09\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: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">4.\u8ba1\u7b97\u51c0\u85aa\u916c<\/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-wrap;\">\u786e\u5b9a <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6700\u540e\u5b9e\u5f97\u5de5\u8d44<\/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-wrap;\"> \u6263\u51cf\u540e<\/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: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">5.\u5904\u7406\u5de5\u8d44\u652f\u4ed8<\/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-wrap;\">\u901a\u8fc7\u4ee5\u4e0b\u9014\u5f84\u5c06\u5de5\u8d44\u8f6c\u7ed9\u5458\u5de5 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u94f6\u884c\u5b58\u6b3e\u3001\u652f\u7968\u6216\u5176\u4ed6\u7ea6\u5b9a\u65b9\u5f0f<\/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-wrap;\">.<\/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: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">6.\u53d1\u653e\u5de5\u8d44\u8bb0\u5f55<\/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-wrap;\">\u96c7\u4e3b\u5fc5\u987b\u63d0\u4f9b <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6708\u85aa\u8bb0\u5f55<\/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-wrap;\"> \u8be6\u7ec6\u8bf4\u660e\uff1a<\/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-wrap;\"><br \/><\/span><span style=\"font-size: 12pt; font-family: REM,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u2714<\/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-wrap;\"> \u96c7\u5458\u5de5\u8d44\u603b\u989d<\/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-wrap;\"><br \/><\/span><span style=\"font-size: 12pt; font-family: REM,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u2714<\/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-wrap;\"> \u5f3a\u79ef\u91d1\u4f9b\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-wrap;\"><br \/><\/span><span style=\"font-size: 12pt; font-family: REM,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u2714<\/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-wrap;\"> \u5176\u4ed6\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-wrap;\"><br \/><\/span><span style=\"font-size: 12pt; font-family: REM,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u2714<\/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-wrap;\"> \u6700\u7ec8\u85aa\u91d1\u51c0\u989d<\/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-wrap;\"><br \/><\/span><span style=\"font-size: 12pt; font-family: REM,sans-serif; color: #000000; background-color: transparent; font-weight: 400; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u2714<\/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-wrap;\"> \u4ed8\u6b3e\u65e5\u671f<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><b style=\"font-weight: normal;\">\u00a0<\/b><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><span style=\"font-size: 18pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u85aa\u8d44\u8fdd\u89c4\u5904\u7f5a<\/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-wrap;\">\u672a\u80fd\u5904\u7406 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6b63\u786e\u6216\u53ca\u65f6\u53d1\u653e\u5de5\u8d44<\/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-wrap;\"> \u4f1a\u5bfc\u81f4\u4e25\u91cd\u7684\u6cd5\u5f8b\u548c\u7ecf\u6d4e\u540e\u679c\uff1a<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u62d6\u6b20\u5de5\u8d44<\/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-wrap;\"><br \/><\/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-wrap;\">\u96c7\u4e3b\u5fc5\u987b <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">7 \u5929\u5185\u652f\u4ed8\u5458\u5de5\u5de5\u8d44<\/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-wrap;\"> \u5de5\u8d44\u5230\u671f\u540e\u3002\u5426\u5219\u53ef\u80fd\u5bfc\u81f4<\/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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u8d77\u8bc9<\/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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u7f5a\u6b3e $350,000 \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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6700\u9ad8 3 \u5e74\u76d1\u7981<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5982\u679c\u62d6\u6b20\u5de5\u8d44\u8fbe\u4e00\u4e2a\u6708<\/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-wrap;\">\u96c7\u5458\u53ef\u4ee5 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u4e0d\u7ecf\u901a\u77e5\u7acb\u5373\u89e3\u9664\u5408\u540c<\/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-wrap;\"> \u5e76\u8981\u6c42\u8d54\u507f\u3002<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u903e\u671f\u5f3a\u79ef\u91d1\u4f9b\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-wrap;\"><br \/><\/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-wrap;\">\u903e\u671f\u652f\u4ed8\u5f3a\u79ef\u91d1\uff1a<\/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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">A 5% \u9644\u52a0\u8d39<\/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-wrap;\"> \u903e\u671f\u672a\u7f34\u4f1a\u8d39\u3002<\/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-wrap;\"><br \/><\/span> <span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u7f5a\u6b3e $5,000 \u6e2f\u5143\u6216 10% \u7684\u6b20\u6b3e\uff08\u4ee5\u91d1\u989d\u8f83\u9ad8\u8005\u4e3a\u51c6\uff09\u3002<\/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-wrap;\">.<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><b style=\"font-weight: normal;\">\u00a0<\/b><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\"><span style=\"font-size: 18pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u6700\u7ec8\u60f3\u6cd5<\/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-wrap;\">\u4e86\u89e3\u548c\u7ba1\u7406 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u9999\u6e2f\u5de5\u8d44\u5355<\/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-wrap;\"> \u5bf9\u4e8e <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u5408\u89c4\u3001\u5458\u5de5\u6ee1\u610f\u5ea6\u548c\u4f01\u4e1a\u6210\u529f<\/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-wrap;\">.\u867d\u7136\u5de5\u8d44\u5355\u770b\u4f3c\u590d\u6742\uff0c\u4f46 <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u7ed3\u6784\u5316\u5de5\u8d44\u5355\u5904\u7406\u6b65\u9aa4<\/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-wrap;\"> \u548c <\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u4e86\u89e3\u6700\u65b0\u6cd5\u89c4<\/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-wrap;\"> \u786e\u4fdd\u987a\u5229\u8fd0\u884c\u3002<\/span><\/p><p dir=\"ltr\" style=\"line-height: 1.2; margin-top: 14pt; margin-bottom: 14pt;\">\u00a0<\/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-wrap;\">\u00a0<\/span><span style=\"font-size: 12pt; font-family: 'Times New Roman',serif; color: #000000; background-color: transparent; font-weight: bold; font-style: normal; font-variant: normal; text-decoration: none; vertical-align: baseline; white-space: pre-wrap;\">\u9700\u8981\u85aa\u8d44\u3001\u7a0e\u52a1\u5408\u89c4\u6216\u5f3a\u79ef\u91d1\u4f9b\u6b3e\u65b9\u9762\u7684\u5e2e\u52a9\uff1f<\/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-wrap;\"> \u7acb\u5373\u8054\u7cfb\u6211\u4eec\u7684\u56e2\u961f\uff0c\u83b7\u53d6\u4e13\u4e1a\u6307\u5bfc\uff01<\/span><\/p><div><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-wrap;\">\u00a0<\/span><\/div>\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>Managing payroll in Hong Kong may seem complex at first, but with the right approach, it becomes a straightforward process. Whether you&#8217;re a new business owner or managing an established company, understanding payroll calculations, MPF contributions, and compliance requirements is crucial to ensuring smooth operations and maintaining employee satisfaction. \u00a0 Key Components of Payroll in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1564,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[20],"tags":[36],"class_list":["post-1556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hong-kong-business-guide","tag-employment-and-hr"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"Learn how to navigate payroll calculation in Hong Kong, including salary components, MPF contributions, tax obligations, and 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