{"id":1609,"date":"2018-04-06T10:32:02","date_gmt":"2018-04-06T10:32:02","guid":{"rendered":"https:\/\/www.champpartners.com\/zh-hans\/?p=1609"},"modified":"2018-08-13T16:07:12","modified_gmt":"2018-08-13T08:07:12","slug":"hk-competition-due-to-low-taxation","status":"publish","type":"post","link":"https:\/\/www.champpartners.com\/zh-hans\/blog\/hk-competition-due-to-low-taxation\/","title":{"rendered":"\u9999\u6e2f\u7684\u7ade\u4e89\u529b\u662f\u5426\u8981\u5f52\u529f\u4e8e\u4f4e\u7a0e\u7387\uff1f"},"content":{"rendered":"\n<p>\u4f30\u8ba1\u4e0d\u5c11\u4eba\u90fd\u6709\u542c\u8fc7\uff0c\u9999\u6e2f\u62e5\u6709\u201c\u907f\u7a0e\u5929\u5802\u201d\u7684\u7f8e\u79f0\uff0c\u4e0d\u7981\u4f1a\u95ee\uff0c\u9999\u6e2f\u7684\u7a0e\u52a1\u771f\u7684\u8fd9\u4e48\u4f4e\u5417\uff1f\u516c\u53f8\u8981\u600e\u4e48\u505a\u624d\u80fd\u4eab\u6709\u8fd9\u4e2a\u798f\u5229\u5462\uff1f<\/p>\n\n\n\n<!--more-->\n\n\n\n<h3>\u201c\u907f\u7a0e\u5929\u5802\u201d\u8fd9\u4e2a\u79f0\u53f7\u5230\u5e95\u662f\u600e\u4e48\u6765\u7684\uff1f<\/h3>\n\n\n\n<p>\u5176\u5b9e\u201c\u907f\u7a0e\u5929\u5802\u201d\u4e00\u8bcd\u662f\u6e90\u4e8e\u82f1\u6587 &#8220;Tax Haven&#8221;\uff0c\u89e3\u4f5c\u201c\u6e2f\u53e3\u201d\u6216\u201c\u907f\u96be\u6e2f\u201d\uff0c\u4f46\u56e0\u4e3a&#8221;Haven&#8221; \u548c &#8220;Heaven&#8221; 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class=\"wp-block-quote\"><p>\u62e5\u6709\u5b50\u5973\u3001\u4f9b\u517b\uff1a\u5144\u5f1f\u59d0\u59b9\u3001\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u6216\u5916\u7956\u7236\u6bcd\u3001\u4f24\u6b8b\u4eba\u58eb<\/p><\/blockquote>\n\n\n\n<p>\u514d\u7a0e\u989d\u5bf9\u4e8e\u7eb3\u7a0e\u4eba\u6765\u8bf4\u662f\u4e00\u79cd\u5341\u5206\u4eba\u6027\u5316\u7684\u653f\u7b56\uff0c\u50cf\u662f\u4e00\u4e2a\u4f20\u7edf\u4e00\u5bb6\u4e09\u53e3\u7684\u5bb6\u5ead\uff0c\u4e0d\u4ec5\u8981\u4f9b\u517b\u5b69\u5b50\uff0c\u4f9b\u517b\u7236\u6bcd\u4e5f\u662f\u5e74\u8f7b\u4e00\u4ee3\u9700\u8981\u80cc\u8d1f\u7684\u8d23\u4efb\u3002\u653f\u7b56\u4e3a\u6b63\u5728\u7167\u987e\u3001\u4f9b\u517b\u4eb2\u4eba\u7684\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u4e86\u4e00\u79cd\u4fdd\u969c\uff0c\u51cf\u8f7b\u4e86\u4ed6\u4eec\u4e0d\u5c11\u8d1f\u62c5\uff0c\u4e0d\u4f1a\u56e0\u4e3a\u7f34\u7a0e\u800c\u5931\u53bb\u4e86\u5bf9\u7ecf\u6d4e\u7684\u4fdd\u969c\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e8c\uff0c\u9999\u6e2f\u7684\u7a0e\u79cd\u8f83\u5c11\uff0c\u4e3b\u8981\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u5229\u5f97\u7a0e\uff09\u3001\u85aa\u4ff8\u7a0e\u53ca\u4e2a\u4eba\u6240\u5f97\u7a0e\u3001\u7269\u4e1a\u7a0e\u3001\u5370\u82b1\u7a0e\u4ee5\u53ca\u8fdb\u51fa\u53e3\u5173\u7a0e\uff0c\u6ca1\u6709\u56fd\u5185\u7a0e\u79cd\u91cc\u7684\u589e\u503c\u7a0e\u4ee5\u53ca\u8425\u4e1a\u7a0e\u3002<\/p>\n\n\n\n<p>\u5728\u4e2a\u4eba\u6240\u5f97\u7a0e\u91cc\uff0c\u6839\u636e\u9999\u6e2f2018-19\u5e74\u5ea6\u7684\u8d22\u653f\u9884\u7b97\u6848\uff0c\u8bfe\u7a0e\u5b9e\u989d\u4f1a\u4f9d\u65e7\u6cbf\u7528\u6309\u6bd4\u4f8b\u7684\u7d2f\u8fdb\u5f0f\u8ba1\u7b97\u65b9\u6cd5\u3002\u9996$50,000\u6536\u5165\u7684\u7a0e\u7387\u4e3a2%\uff0c\u800c\u989d\u5916\u7684\u6536\u5165\u4fbf\u8981\u7f34\u7eb3\u8d8a\u6765\u8d8a\u9ad8\u7684\u7a0e\u7387\uff0c\u4f46\u6700\u9ad8\u7a0e\u7387\u4ea6\u53ea\u6709\u4ec5\u4ec517%\u3002\u800c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6765\u8bf4\uff0c\u4ea6\u53ea\u670916.5%*\uff08\u6ce81\uff09\u3002<\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n\u56fd\u5185\n<\/td><td>\n\u9999\u6e2f\n<\/td><\/tr><tr><td>\n\n\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0815 &#8211; 25%\uff09\n\n\u00a0\n\n\u589e\u503c\u7a0e\n\n\u00a0\n\n\u6d88\u8d39\u7a0e\n\n\u00a0\n\n\u5173\u7a0e\n\n\u00a0\n\n\u4e2a\u4eba\u6240\u5f97\u7a0e\uff083% &#8211; 45%\uff09\n\n\u00a0\n\n\u623f\u4ea7\u7a0e\n\n\u00a0\n\n\u571f\u5730\u589e\u503c\u7a0e\n\n\u00a0\n\n\u5370\u82b1\u7a0e\n\n<\/td><td>\n\n\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u5229\u5f97\u7a0e\uff09 &#8211; \uff0816.5%\uff09\n\n\u00a0\n\n\u85aa\u4ff8\u7a0e\uff08\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09 &#8211; \uff082% &#8211; 17%\uff09\n\n\u00a0\n\n\u7269\u4e1a\u7a0e\n\n\u00a0\n\n\u5370\u82b1\u7a0e\n\n\u00a0\n\n\u8fdb\u51fa\u53e3\u5173\u7a0e\n\n<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p>\u800c\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u56fd\u5185\u7684\u7a0e\u52a1\u5c31\u8f83\u7e41\u590d\u4e86\uff0c\u4e0d\u4ec5\u589e\u52a0\u4e86\u589e\u503c\u7a0e\u548c\u8425\u4e1a\u7a0e\uff0c\u5728\u7a0e\u7387\u4e0a\u6765\u8bf4\u4e5f\u76f8\u5bf9\u8f83\u9ad8\u57282016\u4ee5\u53ca2017\u5e74\uff0c\u745e\u58eb\u6d1b\u6851\u56fd\u9645\u7ba1\u7406\u53d1\u5c55\u5b66\u9662\uff08IMD\uff09\u53d1\u5e03\u7684\u300a\u4e16\u754c\u7ade\u4e89\u529b\u5e74\u62a5\u300b\u4e2d\uff0c\u9999\u6e2f\u6301\u7eed\u4e24\u5e74\u8749\u8054\u4e16\u754c\u699c\u9996\uff0c\u5e76\u89e3\u91ca\u9053\u9999\u6e2f\u529b\u538b\u7fa4\u96c4\u593a\u51a0\u7684\u539f\u56e0\u662f\u57fa\u4e8e\u9999\u6e2f\u62e5\u6709\u4f18\u826f\u7684\u8425\u5546\u73af\u5883\uff0c\u5949\u884c\u4f4e\u4ee5\u53ca\u7b80\u5355\u7684\u7a0e\u5236\u3002\u7531\u6b64\u53ef\u89c1\uff0c\u4e00\u4e2a\u5bcc\u6709\u7ade\u4e89\u529b\u7684\u8425\u5546\u73af\u5883\u5bf9\u4e8e\u4e00\u4e2a\u5730\u533a\u6765\u8bf4\u662f\u6709\u591a\u91cd\u8981\u3002<\/p>\n\n\n\n<p>\u5728\u56fd\u5185\uff0c\u56fd\u5bb6\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u6309\u7d2f\u8fdb\u5f0f\u7684\u65b9\u5f0f\u5f81\u6536\uff0c\u5f53\u6708\u6536\u5165\u8d85\u8fc780,000\u5143\u4ee5\u540e\u7684\u90e8\u5206\uff0c\u5c06\u8981\u7f34\u7eb3\u6700\u9ad8\u989d\u5ea645%\u7684\u7a0e\u989d\u3002\u53ef\u89c1\u4e2d\u56fd\u7684\u4f01\u4e1a\u7a0e\u7684\u5f81\u6536\u7a0e\u7387\u5df2\u7ecf\u63a5\u8fd1\u9ad8\u8fbe60%\uff08\u5305\u62ec\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\u7b49\uff09\uff0c\u4ec5\u4ec5\u662f\u589e\u503c\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u5df2\u7ecf\u5360\u636e\u4e86\u56fd\u5bb6\u8fd1\u534a\u7684\u603b\u7a0e\u6536\u3002\u7531\u6b64\u53ef\u89c1\uff0c\u5bf9\u4e8e\u4f01\u4e1a\u6765\u8bf4\u4f1a\u7565\u611f\u201c\u6c89\u91cd\u201d\u3002<\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n\u85aa\u91d1\/\u6536\u5165\n<\/td><td>\n\u7a0e\u7387\uff08%\uff09\n<\/td><\/tr><tr><td>\u4e0d\u8d85\u8fc71,500<\/td><td>3%<\/td><\/tr><tr><td>\u8d85\u8fc71,500\u5143 &#8211; 4,500\u5143\u7684\u90e8\u5206<\/td><td>10%<\/td><\/tr><tr><td>\u8d85\u8fc74,500\u5143 &#8211; 9,000\u5143\u7684\u90e8\u5206<\/td><td>20%<\/td><\/tr><tr><td>\u8d85\u8fc79,000\u5143 &#8211; 35,000\u5143\u7684\u90e8\u5206<\/td><td>25%<\/td><\/tr><tr><td>\u8d85\u8fc735,000\u5143 &#8211; 55,000\u5143\u7684\u90e8\u5206<\/td><td>30%<\/td><\/tr><tr><td>\u8d85\u8fc755,000\u5143 &#8211; 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href=\"\/zh-hans\/hr-outsourcing\/admin\/\">\u5458\u5de5\u62a5\u7a0e<\/a>\u3002<\/p>\n\n\n\n<h3>\u65e0\u8bba\u89c4\u6a21\u5927\u5c0f\uff0c\u4ece\u60a8\u96c7\u7528\u9996\u540d\u5458\u5de5*\uff08\u6ce8\u4e8c\uff09\u5f00\u59cb\uff0c\u96c7\u4e3b\u5c31\u6709\u8d23\u4efb\u4e3a\u5458\u5de5\u4fdd\u7559\u6709\u5173\u7684\u8d44\u6599\uff0c\u5305\u62ec\uff1a<\/h3>\n\n\n\n<ul><li>\u85aa\u916c\u8bb0\u5f55\uff08\u6700\u5c11\u4fdd\u75597\u5e74\uff09<\/li><li>\u4e2a\u4eba\u8d44\u6599\uff08\u59d3\u540d\u3001\u5730\u5740\u3001\u5a5a\u59fb\u72b6\u51b5\u7b49\uff09<\/li><li>\u53d7\u96c7\u6027\u8d28\u3001\u804c\u4f4d\u4ee5\u53ca\u798f\u5229\u7b49\uff08\u5047\u671f\u3001\u82b1\u7ea2\u3001\u5458\u5de5\u5bbf\u820d\u7b49\uff09<\/li><li>\u5f3a\u79ef\u91d1\u7684\u4f9b\u6b3e\u8bb0\u5f55<\/li><li>\u96c7\u4f63\u5408\u7ea6\uff08\u5185\u5bb9\u4ee5\u53ca\u5de5\u4f5c\u65f6\u95f4\u5468\u671f\uff09<\/li><\/ul>\n\n\n\n<p>\u96c7\u4e3b\u4ea6\u9700\u8981\u5b9a\u671f\u5411\u7a0e\u52a1\u5c40\uff08IRD\uff09\u7f34\u4ea4\u5458\u5de5\u7684\u8d44\u6599\u66f4\u65b0\u4ee5\u53ca\u85aa\u916c\u8bb0\u5f55\uff0c\u5bf9\u4e8e\u8d44\u6599\u50a8\u5b58\u548c\u7a0e\u52a1\u8ba1\u7b97\uff0c\u6574\u4e2a\u7a0b\u5f0f\u90fd\u53ef\u4ee5\u8bf4\u662f\u5341\u5206\u8017\u8d39\u65f6\u95f4\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\"><\/blockquote>\n\n\n\n<p>\u5728\u7f51\u8def\u4e0a\uff0c\u4e5f\u6709\u4e0d\u5c11\u7684\u534f\u529b\u5382\u5546\u7f51\u7ad9\u3001\u8f6f\u4f53\u4f1a\u63d0\u4f9b\u85aa\u4ff8\u7a0e\u7535\u8111\uff0c\u5e2e\u60a8\u7b80\u5355\u7684\u8ba1\u7b97\u85aa\u4ff8\u7a0e\u4f5c\u4e3a\u53c2\u8003\u3002\u4f46\u5bf9\u4e8e\u516c\u53f8\u6765\u8bf4\uff0c\u4e3a\u5458\u5de5\u7684\u62a5\u7a0e\u8fd9\u4e9b\u5de5\u5e8f\u53ef\u5c31\u76f8\u5bf9\u590d\u6742\u7684\u591a\u4e86\uff0c\u4e0d\u4ec5\u8981\u5b9a\u671f\u7f34\u4ea4\u8d44\u6599\uff0c\u8fd8\u9700\u8981\u6839\u636e\u5458\u5de5\u7684\u4e2a\u4eba\u72b6\u51b5\u4e3a\u5458\u5de5\u8ba1\u7b97\u7a0e\u9879\u3002\u800c\u5c06\u8fd9\u4e9b\u5de5\u5e8f\u5916\u5224\u7ed9\u4eba\u4e8b\u7ba1\u7406\u516c\u53f8\u4fbf\u53ef\u4ee5\u6709\u52a9\u8282\u7701\u4eba\u529b\u8d44\u6e90\u7ba1\u7406\u7684\u65f6\u95f4\u4ee5\u53ca\u6210\u672c\u3002<\/p>\n\n\n\n<p>\u7279\u522b\u662f\u9488\u5bf9\u4e2d\u5c0f\u578b\u4f01\u4e1a\uff0c\u5c06\u8fd9\u4e9b\u95ee\u9898\u5916\u6d3e\u7ed9\u4eba\u4e8b\u7ba1\u7406\u516c\u53f8\u6765\u5904\u7406\uff0c\u76f8\u5bf9\u72ec\u7acb\u5f00\u8bbe\u4eba\u529b\u8d44\u6e90\u90e8\u95e8\u6216\u56e2\u961f\u6765\u8fd0\u8425\u4f1a\u66f4\u8282\u7701\u65f6\u95f4\u548c\u6210\u672c\uff0c\u8ba9\u4f01\u4e1a\u80fd\u591f\u5c06\u8d44\u6e90\u96c6\u4e2d\u5728\u52a0\u901f\u516c\u53f8\u53d1\u5c55\uff0c\u6295\u5165\u5728\u66f4\u6709\u4ef7\u503c\u7684\u9886\u57df\u3002\u5982\u679c\u60a8\u5bf9\u6b64\u60f3\u6709\u8fdb\u4e00\u6b65\u7684\u4e86\u89e3\uff0c\u53ef\u4ee5\u4ee5\u7535\u8bdd\u6216\u7535\u90ae\u8054\u7edc\u6211\u4eec\u83b7\u5f97\u514d\u8d39\u8c18\u8be2\u3002<\/p>\n\n\n\n<blockquote 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