{"id":2840,"date":"2026-06-12T00:26:33","date_gmt":"2026-06-11T15:26:33","guid":{"rendered":"https:\/\/www.e-linez.com\/archives\/2026\/06\/12\/%e9%a6%99%e6%b8%af%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e8%aa%b2%e7%a8%8e%e3%80%8112%e6%9c%88%e6%b1%ba%e7%ae%97%e3%81%af6%e6%9c%8830%e6%97%a5%e3%81%be%e3%81%a7%e3%81%ab%e9%80%9a%e7%9f%a5%e6%8f%90\/"},"modified":"2026-06-26T20:27:36","modified_gmt":"2026-06-26T11:27:36","slug":"%e9%a6%99%e6%b8%af%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e8%aa%b2%e7%a8%8e%e3%80%8112%e6%9c%88%e6%b1%ba%e7%ae%97%e3%81%af6%e6%9c%8830%e6%97%a5%e3%81%be%e3%81%a7%e3%81%ab%e9%80%9a%e7%9f%a5%e6%8f%90","status":"publish","type":"post","link":"https:\/\/news.e-linez.com\/hk-news\/2026\/06\/12\/%e9%a6%99%e6%b8%af%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e8%aa%b2%e7%a8%8e%e3%80%8112%e6%9c%88%e6%b1%ba%e7%ae%97%e3%81%af6%e6%9c%8830%e6%97%a5%e3%81%be%e3%81%a7%e3%81%ab%e9%80%9a%e7%9f%a5%e6%8f%90\/","title":{"rendered":"\u9999\u6e2f\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u300112\u6708\u6c7a\u7b97\u306f6\u670830\u65e5\u307e\u3067\u306b\u901a\u77e5\u63d0\u51fa\u3092"},"content":{"rendered":"<h2>\u3010\u30cb\u30e5\u30fc\u30b9\u306e\u8981\u70b9\u3011<\/h2>\n<ul>\n<li>\u9999\u6e2f\u3067\u306f2025\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08\u5b9f\u52b9\u7a0e\u738715%\uff09\u3068\u9999\u6e2f\u30df\u30cb\u30de\u30e0\u30fb\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff08HKMTT\uff09\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u7a0e\u52d9\u5c40\uff08Inland Revenue Department\uff09\u30012026\u5e746\u6708\u6642\u70b9\uff09\u3002<\/li>\n<li>\u5bfe\u8c61\u3068\u306a\u308bMNE\uff08\u591a\u56fd\u7c4d\u4f01\u696d\uff09\u30b0\u30eb\u30fc\u30d7\u306e\u9999\u6e2f\u69cb\u6210\u4e8b\u696d\u4f53\u306f\u3001\u6bce\u5e74\u300c\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u901a\u77e5\uff08top-up tax notification\uff09\u300d\u3092<strong>\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u30896\u304b\u6708\u4ee5\u5185<\/strong>\u306b\u96fb\u5b50\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>12\u6708\u6c7a\u7b97\u30b0\u30eb\u30fc\u30d7\u306e\u521d\u56de\u671f\u9650\u306f2026\u5e746\u670830\u65e5<\/strong>\u30013\u6708\u6c7a\u7b97\u30b0\u30eb\u30fc\u30d7\u306f2026\u5e749\u670830\u65e5\u3067\u3059\u3002<\/li>\n<li>\u3042\u308f\u305b\u3066\u3001GloBE\u60c5\u5831\u7533\u544a\u66f8\uff08GIR\uff09\u306eXML\u30b9\u30ad\u30fc\u30de\u3068\u5229\u7528\u30ac\u30a4\u30c9\u304c\u7a0e\u52d9\u5c40\u306eBEPS\u30da\u30fc\u30b8\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\uff082026\u5e746\u6708\u6642\u70b9\uff09\u3002<\/li>\n<\/ul>\n<h2>\u30cb\u30e5\u30fc\u30b9\u306e\u6982\u8981<\/h2>\n<p>\u9999\u6e2f\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u30012025\u5e746\u67086\u65e5\u306b\u6210\u7acb\u3057\u305f\u7a0e\u52d9\uff08\u4fee\u8a02\uff09\uff08\u8de8\u56fd\u4f01\u696d\u96c6\u56e3\u6700\u4f4e\u7a0e\u8ca0\uff09\u6761\u4f8b2025\uff08Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025\uff09\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\uff08\u7a0e\u52d9\u5c40\u30012026\u5e746\u6708\u6642\u70b9\uff09\u3002\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u5bfe\u8c61<\/strong>: \u76f4\u524d4\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u30612\u5e74\u5ea6\u4ee5\u4e0a\u3067\u9023\u7d50\u58f2\u4e0a\u9ad87.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306eMNE\u30b0\u30eb\u30fc\u30d7\u3002<\/li>\n<li><strong>\u9069\u7528\u958b\u59cb<\/strong>: 2025\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u3002<\/li>\n<li><strong>\u7a0e\u7387<\/strong>: \u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068\u3057\u306615%\u3002\u9999\u6e2f\u3067\u306fHKMTT\u304cIIR\uff08\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff09\u30fbUTPR\uff08\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff09\u306b\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u901a\u77e5<\/strong>: \u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306e\u9999\u6e2f\u69cb\u6210\u4e8b\u696d\u4f53\u306f\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u30896\u304b\u6708\u4ee5\u5185\u306b\u901a\u77e5\u3092\u96fb\u5b50\u63d0\u51fa\u3002\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u6307\u5b9a1\u793e\uff08designated local entity\uff09\u306b\u3088\u308b\u4ee3\u8868\u63d0\u51fa\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><strong>\u63d0\u51fa\u65b9\u6cd5<\/strong>: \u7a0e\u52d9\u5c40\u306ePillar Two Portal\uff082026\u5e741\u670819\u65e5\u306b\u7b2c1\u6bb5\u968e\u7a3c\u50cd\uff09\u7d4c\u7531\u3002<\/li>\n<li><strong>GIR\uff08GloBE\u60c5\u5831\u7533\u544a\u66f8\uff09<\/strong>: \u63d0\u51fa\u671f\u9650\u306f\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308915\u304b\u6708\u4ee5\u5185\uff08\u521d\u5e74\u5ea6\u306f18\u304b\u6708\u306b\u5ef6\u9577\uff09\u3002XML\u30b9\u30ad\u30fc\u30de\u30fb\u5229\u7528\u30ac\u30a4\u30c9\u304c\u516c\u8868\u6e08\u307f\u3067\u3059\u3002<\/li>\n<\/ul>\n<h2>\u8ab0\u306b\u5f71\u97ff\u3059\u308b\u304b<\/h2>\n<p>\u76f4\u63a5\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u306f\u3001<strong>\u9023\u7d50\u58f2\u4e0a\u9ad87.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u65e5\u7cfb\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u9999\u6e2f\u73fe\u5730\u6cd5\u4eba<\/strong>\u3067\u3059\u3002\u65e5\u672c\u306e\u5927\u624b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u9999\u6e2f\u5b50\u4f1a\u793e\u30fb\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u591a\u304f\u304c\u8a72\u5f53\u3057\u5f97\u307e\u3059\u3002\u5b9f\u52d9\u3092\u62c5\u3046\u306e\u306f\u7d4c\u7406\u30fb\u7a0e\u52d9\u90e8\u9580\u3067\u3001\u99d0\u5728\u54e1\u500b\u4eba\u306e\u7d66\u4e0e\u7a0e\uff08salaries tax\uff09\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e2d\u5c0f\u898f\u6a21\u306e\u65e5\u7cfb\u4f01\u696d\uff08\u30b0\u30eb\u30fc\u30d7\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c\u57fa\u6e96\u672a\u6e80\uff09\u306f\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u81ea\u793e\u304c\u5bfe\u8c61\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d\u306f\u672c\u793e\u306e\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u80cc\u666f<\/h2>\n<p>OECD\/G20\u306eBEPS 2.0\u300c\u7b2c2\u306e\u67f1\u300d\uff08Pillar Two\uff09\u306e\u56fd\u969b\u5408\u610f\u306b\u57fa\u3065\u304d\u3001\u5404\u56fd\u30fb\u5730\u57df\u306715%\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u6cd5\u5236\u5316\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u9999\u6e2f\u30822025\u5e74\u306b\u6cd5\u5236\u5316\u3057\u3001HKMTT\u306fQDMTT\uff08\u9069\u683c\u56fd\u5185\u30df\u30cb\u30de\u30e0\u30fb\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\uff09\u3068\u3057\u3066\u306e\u8a2d\u8a08\u3092\u610f\u56f3\u3057\u3066\u3044\u307e\u3059\u3002\u4f4e\u7a0e\u7387\u304c\u9b45\u529b\u3068\u3055\u308c\u3066\u304d\u305f\u9999\u6e2f\u3067\u3082\u3001\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u6700\u4f4e15%\u306e\u5b9f\u52b9\u7a0e\u7387\u304c\u78ba\u4fdd\u3055\u308c\u308b\u67a0\u7d44\u307f\u3067\u3059\u3002<\/p>\n<h2>\u4eca\u3059\u3079\u304d\u30a2\u30af\u30b7\u30e7\u30f3<\/h2>\n<p><strong>\u4f01\u696d\uff08\u7d4c\u7406\u30fb\u7a0e\u52d9\u90e8\u9580\uff09\u5411\u3051\uff1a<\/strong><\/p>\n<ol>\n<li>\u81ea\u793e\u30b0\u30eb\u30fc\u30d7\u304c\u5bfe\u8c61\uff08\u9023\u7d50\u58f2\u4e0a\u9ad87.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\uff09\u304b\u3092\u672c\u793e\u7a0e\u52d9\u90e8\u9580\u3068\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>\u9999\u6e2f\u69cb\u6210\u4e8b\u696d\u4f53\u3092\u68da\u5378\u3057\u3057\u3001\u4ee3\u8868\u63d0\u51fa\u3059\u308b\u6307\u5b9a\u4e8b\u696d\u4f53\u3092\u6c7a\u3081\u308b\u3002<\/li>\n<li>Pillar Two Portal\u3078\u306e\u767b\u9332\u30fb\u63d0\u51fa\u6e96\u5099\u3092\u9032\u3081\u3001<strong>12\u6708\u6c7a\u7b97\u30b0\u30eb\u30fc\u30d7\u306f2026\u5e746\u670830\u65e5\u307e\u3067<\/strong>\uff083\u6708\u6c7a\u7b97\u30b0\u30eb\u30fc\u30d7\u306f2026\u5e749\u670830\u65e5\u307e\u3067\uff09\u306b\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u901a\u77e5\u3092\u63d0\u51fa\u3059\u308b\u3002<\/li>\n<li>GIR\u306e\u6e96\u5099\u3068\u3057\u3066\u3001\u516c\u8868\u6e08\u307f\u306eXML\u30b9\u30ad\u30fc\u30de\u30fb\u5229\u7528\u30ac\u30a4\u30c9\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>\u901a\u77e5\u30fb\u7533\u544a\u306e\u4e0d\u5c65\u884c\u306b\u306f\u7a0e\u52d9\u6761\u4f8b\uff08IRO\uff09\u7b2c80O\u6761\u30fb\u7b2c82\u6761\u30fb\u7b2c82A\u6761\u306e\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u671f\u9650\u7ba1\u7406\u3092\u5fb9\u5e95\u3059\u308b\u3002<\/li>\n<\/ol>\n<p><strong>\u99d0\u5728\u54e1\u500b\u4eba\u5411\u3051\uff1a<\/strong><\/p>\n<ul>\n<li>\u7d4c\u7406\u30fb\u7a0e\u52d9\u62c5\u5f53\u306e\u99d0\u5728\u54e1\u306e\u65b9\u306f\u3001\u5bfe\u5fdc\u72b6\u6cc1\uff08\u5bfe\u8c61\u5224\u5b9a\u30fb\u6307\u5b9a\u4e8b\u696d\u4f53\u30fbPortal\u767b\u9332\uff09\u3092\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u300212\u6708\u6c7a\u7b97\u30b0\u30eb\u30fc\u30d7\u306e\u5834\u5408\u3001\u671f\u9650\u307e\u3067\u6b8b\u308a\u7d043\u9031\u9593\u3067\u3059\u3002<\/li>\n<\/ul>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u9999\u6e2f\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f2025\u5e74\u958b\u59cb\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u65e2\u306b\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u300112\u6708\u6c7a\u7b97\u306e\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7\u306b\u3068\u3063\u30662026\u5e746\u670830\u65e5\u306e\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u901a\u77e5\u304c\u6700\u521d\u306e\u5b9f\u52d9\u671f\u9650\u3067\u3059\u3002\u9069\u7528\u5224\u5b9a\u3084QDMTT\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u53d6\u308a\u6271\u3044\u306f\u500b\u793e\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u306f\u4e00\u822c\u7684\u306a\u60c5\u5831\u3067\u3042\u308a\u3001\u500b\u5225\u306e\u6848\u4ef6\u306f\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002\u6700\u65b0\u306e\u60c5\u5831\u306f\u7a0e\u52d9\u5c40\u306e\u516c\u5f0f\u30da\u30fc\u30b8\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u51fa\u5178<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bus_beps.htm\" target=\"_blank\" rel=\"noopener noreferrer\">BEPS 2.0 \u2013 Global Minimum Tax and Hong Kong Minimum Top-up Tax\uff08\u9999\u6e2f\u7a0e\u52d9\u5c40\uff09<\/a>\uff082026\u5e746\u670811\u65e5\u95b2\u89a7\uff09<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08BEPS 2.0\uff09\u3067\u300112\u6708\u6c7a\u7b97\u306e\u5bfe\u8c61\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306f2026\u5e746\u670830\u65e5\u307e\u3067\u306b\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u901a\u77e5\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u5bfe\u8c61\u306e\u5224\u5b9a\u57fa\u6e96\u3001\u63d0\u51fa\u65b9\u6cd5\u3001\u4f01\u696d\u304c\u4eca\u3059\u3079\u304d\u5bfe\u5fdc\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":2839,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[14,15,16],"class_list":["post-2840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy","tag-beps","tag-15","tag-16"],"_links":{"self":[{"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/posts\/2840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/comments?post=2840"}],"version-history":[{"count":1,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/posts\/2840\/revisions"}],"predecessor-version":[{"id":2990,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/posts\/2840\/revisions\/2990"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/media\/2839"}],"wp:attachment":[{"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/media?parent=2840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/categories?post=2840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/tags?post=2840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}