{"id":3081,"date":"2026-07-28T05:43:30","date_gmt":"2026-07-27T20:43:30","guid":{"rendered":"https:\/\/news.e-linez.com\/hk-news\/2026\/07\/28\/%e9%a6%99%e6%b8%af%e7%a8%8e%e5%8b%99%e5%b1%80%e3%80%8112%e6%9c%88%e6%b1%ba%e7%ae%97%e6%b3%95%e4%ba%ba%e3%81%ae%e5%88%a9%e5%be%97%e7%a8%8e%e7%94%b3%e5%91%8a%e6%9c%9f%e9%99%90%e3%82%928%e6%9c%8831\/"},"modified":"2026-07-28T05:43:30","modified_gmt":"2026-07-27T20:43:30","slug":"%e9%a6%99%e6%b8%af%e7%a8%8e%e5%8b%99%e5%b1%80%e3%80%8112%e6%9c%88%e6%b1%ba%e7%ae%97%e6%b3%95%e4%ba%ba%e3%81%ae%e5%88%a9%e5%be%97%e7%a8%8e%e7%94%b3%e5%91%8a%e6%9c%9f%e9%99%90%e3%82%928%e6%9c%8831","status":"publish","type":"post","link":"https:\/\/news.e-linez.com\/hk-news\/2026\/07\/28\/%e9%a6%99%e6%b8%af%e7%a8%8e%e5%8b%99%e5%b1%80%e3%80%8112%e6%9c%88%e6%b1%ba%e7%ae%97%e6%b3%95%e4%ba%ba%e3%81%ae%e5%88%a9%e5%be%97%e7%a8%8e%e7%94%b3%e5%91%8a%e6%9c%9f%e9%99%90%e3%82%928%e6%9c%8831\/","title":{"rendered":"\u9999\u6e2f\u7a0e\u52d9\u5c40\u300112\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u5229\u5f97\u7a0e\u7533\u544a\u671f\u9650\u30928\u670831\u65e5\u306b\u5ef6\u9577"},"content":{"rendered":"<p>\u9999\u6e2f\u7a0e\u52d9\u5c40\uff08Inland Revenue Department\u3001IRD\uff09\u306f2026\u5e747\u670814\u65e5\u4ed8\u306e\u7a0e\u52d9\u4ee3\u7406\u4eba\u5411\u3051\u901a\u9054\u3067\u30012025\/26\u8ab2\u7a0e\u5e74\u5ea6\u306e\u5229\u5f97\u7a0e\u7533\u544a\u66f8\uff08Profits Tax Return\uff09\u306e\u3046\u3061\u3001\u6c7a\u7b97\u65e5\u304c2025\u5e7412\u67081\u65e5\u301c12\u670831\u65e5\u306e\u300cD\u30b3\u30fc\u30c9\u300d\u306b\u5f53\u305f\u308b\u6cd5\u4eba\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3057\u307e\u3057\u305f\u3002\u7d19\uff08\u66f8\u9762\uff09\u63d0\u51fa\u306f8\u670817\u65e5\u304b\u3089<strong>8\u670831\u65e5<\/strong>\u3078\u3001\u96fb\u5b50\u63d0\u51fa\u306f9\u670817\u65e5\u304b\u3089<strong>10\u67082\u65e5<\/strong>\u3078\u3001\u305d\u308c\u305e\u308c\u7d042\u9031\u9593\u306e\u5f8c\u308d\u5012\u3057\u3067\u3059\uff08\u3044\u305a\u308c\u30822026\u5e74\uff09\u3002<\/p>\n<p>\u5ef6\u9577\u3055\u308c\u305f\u306e\u306fD\u30b3\u30fc\u30c9\u3060\u3051\u3067\u3001N\u30b3\u30fc\u30c9\u3068M\u30b3\u30fc\u30c9\u306e\u671f\u9650\u306f\u52d5\u3044\u3066\u3044\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001\u3053\u306e\u5ef6\u9577\u304c\u52b9\u304f\u306e\u306f\u7a0e\u52d9\u4ee3\u7406\u4eba\uff08tax representative\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u306a\u3069\uff09\u3092\u901a\u3058\u3066\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u5236\u5ea6\uff08Block Extension Scheme\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u4f1a\u793e\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u300c12\u6708\u6c7a\u7b97\u3060\u304b\u30892\u9031\u9593\u5f97\u3057\u305f\u300d\u3067\u6e08\u3080\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u306f\u81ea\u793e\u306e\u6c7a\u7b97\u65e5\u304c\u3069\u306e\u30b3\u30fc\u30c9\u306b\u5f53\u305f\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u59cb\u3081\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u4f55\u304c\u5909\u308f\u3063\u305f\u306e\u304b<\/h2>\n<p>\u901a\u9054\u306f\u9673\u65bd\u7dad\uff08Benjamin CHAN Sze-wai\uff09\u7a0e\u52d9\u5c40\u9577\u306e\u7f72\u540d\u3067\u767a\u51fa\u3055\u308c\u307e\u3057\u305f\u30022026\u5e747\u6708\u6642\u70b9\u3067IRD\u304c\u516c\u8868\u3057\u3066\u3044\u308b2025\/26\u5e74\u5ea6\u306e\u671f\u9650\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u30b3\u30fc\u30c9<\/th>\n<th>\u6c7a\u7b97\u65e5<\/th>\n<th>\u7d19\u63d0\u51fa<\/th>\n<th>\u96fb\u5b50\u63d0\u51fa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>N<\/td>\n<td>2025\u5e744\u67081\u65e5\u301c11\u670830\u65e5<\/td>\n<td>\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u306a\u3057\uff082026\u5e745\u67084\u65e5\u30fb\u7d4c\u904e\u6e08\u307f\uff09<\/td>\n<td>2026\u5e746\u67084\u65e5\uff08\u7d4c\u904e\u6e08\u307f\uff09<\/td>\n<\/tr>\n<tr>\n<td>D<\/td>\n<td>2025\u5e7412\u67081\u65e5\u301c12\u670831\u65e5<\/td>\n<td><strong>2026\u5e748\u670831\u65e5<\/strong>\uff088\u670817\u65e5\u304b\u3089\u5ef6\u9577\uff09<\/td>\n<td><strong>2026\u5e7410\u67082\u65e5<\/strong>\uff089\u670817\u65e5\u304b\u3089\u5ef6\u9577\uff09<\/td>\n<\/tr>\n<tr>\n<td>M<\/td>\n<td>2026\u5e741\u67081\u65e5\u301c3\u670831\u65e5<\/td>\n<td>2026\u5e7411\u670816\u65e5<\/td>\n<td>2026\u5e7412\u670816\u65e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>M\u30b3\u30fc\u30c9\u3067\u5f53\u5e74\u5ea6\u304c\u6b20\u640d\uff08\u30ed\u30b9\uff09\u3068\u306a\u308b\u4f1a\u793e\u306f\u3001\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u304c\u5b9f\u969b\u306b\u6b20\u640d\u3092\u793a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u7533\u8acb\u306b\u3088\u308a2027\u5e742\u67081\u65e5\u307e\u3067\u5ef6\u9577\u3067\u304d\u307e\u3059\uff08\u7533\u8acb\u671f\u9650\u306f2026\u5e7411\u67082\u65e5\u3001\u500b\u5225\u6848\u4ef6\u306f\u4f8b\u5916\u7684\u306b11\u670816\u65e5\u307e\u3067\uff09\u3002<\/p>\n<p>\u9999\u6e2f\u306e\u5229\u5f97\u7a0e\u7533\u544a\u306f\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u306b\u3088\u3063\u3066N\u30fbD\u30fbM\u306e3\u30b3\u30fc\u30c9\u306b\u5272\u308a\u632f\u3089\u308c\u3001\u671f\u9650\u304c\u5225\u3005\u306b\u8a2d\u5b9a\u3055\u308c\u307e\u3059\u3002\u4eca\u56de\u52d5\u3044\u305f\u306e\u306fD\u30b3\u30fc\u30c9\u3001\u3064\u307e\u308a2025\u5e7412\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u3060\u3051\u3067\u30012026\u5e743\u6708\u6c7a\u7b97\u306eM\u30b3\u30fc\u30c9\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u898b\u51fa\u3057\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u81ea\u793e\u306e\u6c7a\u7b97\u65e5\u304b\u3089\u8a72\u5f53\u30b3\u30fc\u30c9\u3092\u7279\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u3001\u4eca\u56de\u306e\u5ef6\u9577\u304cN\u30fbM\u30b3\u30fc\u30c9\u306b\u6ce2\u53ca\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u30012026\u5e747\u6708\u6642\u70b9\u3067\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5ef6\u9577\u304c\u52b9\u304f\u306e\u306f\u300c\u7a0e\u52d9\u4ee3\u7406\u4eba\u304c\u3044\u308b\u4f1a\u793e\u300d\u3060\u3051<\/h2>\n<p>\u898b\u843d\u3068\u3055\u308c\u3084\u3059\u3044\u524d\u63d0\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5ef6\u9577\u306f\u3001\u7a0e\u52d9\u4ee3\u7406\u4eba\u304c\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u5236\u5ea6\u3092\u901a\u3058\u3066\u5ef6\u9577\u3092\u7533\u8acb\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u4ee3\u7406\u4eba\u3092\u7acb\u3066\u3066\u3044\u306a\u3044\u6cd5\u4eba\u306e\u671f\u9650\u306f\u3001\u7533\u544a\u66f8\u306e\u4ea4\u4ed8\u65e5\u304b\u30891\u30ab\u6708\u306e\u307e\u307e\u3067\u3059\u30022025\/26\u5e74\u5ea6\u306e\u5229\u5f97\u7a0e\u7533\u544a\u66f8\u306f2026\u5e744\u67081\u65e5\uff08\u6d3b\u52d5\u4e2d\u306e\u30d5\u30a1\u30a4\u30eb\uff09\u30fb4\u67082\u65e5\uff08\u898b\u76f4\u3057\u5bfe\u8c61\u306e\u975e\u6d3b\u52d5\uff08inactive\uff09\u30d5\u30a1\u30a4\u30eb\uff09\u306b\u4e00\u62ec\u4ea4\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u4ee3\u7406\u4eba\u306a\u3057\u306e\u4f1a\u793e\u306e\u671f\u9650\u306f\u3059\u3067\u306b\u7d4c\u904e\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u9867\u554f\u306e\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u3001\u81ea\u793e\u304c\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u306e\u5bfe\u8c61\u30ea\u30b9\u30c8\u306b\u5165\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u96fb\u5b50\u7533\u544a\u306a\u308910\u67082\u65e5\u307e\u3067\u2014\u2014\u305f\u3060\u3057\u7533\u8acb\u304c\u8981\u308b<\/h2>\n<p>\u7d19\u63d0\u51fa\u306e8\u670831\u65e5\u306b\u5bfe\u3057\u3001\u96fb\u5b50\u7533\u544a\uff08e-filing\uff09\u3092\u9078\u3079\u307010\u67082\u65e5\u307e\u3067\u3001\u3055\u3089\u306b1\u30ab\u6708\u306e\u7336\u4e88\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u8ffd\u52a0\u5ef6\u9577\u3092\u4efb\u610f\u3067\u53d6\u308b\u5834\u5408\u306fBusiness Tax Portal\uff08BTP\uff09\u7d4c\u7531\u3067e-file\u3059\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3001\u7533\u8acb\u306f\u671f\u9650\u306e7\u55b6\u696d\u65e5\u524d\u307e\u3067\u306bIRD\u3078\u5230\u9054\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u7de0\u5207\u65e5\u306fIRD\u304c\u65e5\u4ed8\u3068\u3057\u3066\u516c\u8868\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u65e9\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f4\u524d4\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u30612\u5e74\u5ea6\u4ee5\u4e0a\u3067\u5e74\u9593\u9023\u7d50\u53ce\u51657\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u69cb\u6210\u4f01\u696d\uff08Part 4AA Entity\uff09\u306f\u30012025\/26\u5e74\u5ea6\u4ee5\u964d\u306eBIR51\uff0fBIR52\u306b\u3064\u3044\u3066\u96fb\u5b50\u7533\u544a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u30022026\u5e743\u6708\u3088\u308a\u524d\u306bIRD\u3078\u5c4a\u51fa\u6e08\u307f\u3067\u3042\u308c\u3070\u8ffd\u52a01\u30ab\u6708\u306f\u81ea\u52d5\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u672a\u5c4a\u51fa\u3067\u7d19\u306e\u7533\u544a\u66f8\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u500b\u5225\u306e\u5ef6\u9577\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2>\u306a\u305c\u4eca\u3001\u5ef6\u9577\u3057\u305f\u306e\u304b<\/h2>\n<p>IRD\u306f\u901a\u9054\u306e\u306a\u304b\u3067\u3001\u5ef6\u9577\u306e\u7406\u7531\u3092\u300c\u4e8b\u696d\u8005\u3068\u5b9f\u52d9\u5bb6\u304c\u65b0\u3057\u3044\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u8981\u4ef6\u306b\u9069\u5fdc\u3059\u308b\u306e\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u300c\u65b0\u3057\u3044\u8981\u4ef6\u300d\u304c\u5177\u4f53\u7684\u306b\u3069\u308c\u3092\u6307\u3059\u306e\u304b\u306f\u901a\u9054\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u30012025\/26\u5e74\u5ea6\u306f\u9999\u6e2f\u306e\u6cd5\u4eba\u7533\u544a\u306e\u5b9f\u52d9\u304c\u5927\u304d\u304f\u5207\u308a\u66ff\u308f\u3063\u305f\u5e74\u3067\u3059\u30022026\u5e743\u670819\u65e5\u4ed8\u306e\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u5236\u5ea6\u901a\u9054\u306a\u3069\u3067\u78ba\u8a8d\u3067\u304d\u308b\u5909\u66f4\u70b9\u306f\u3001(1)2026\u5e744\u6708\u4ee5\u964d\u3001\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u3088\u308b\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u306e\u7533\u8acb\u30fb\u5c4a\u51fa\u304c\u7a0e\u52d9\u4ee3\u7406\u4eba\u30dd\u30fc\u30bf\u30eb\uff08Tax Representative Portal\u3001TRP\uff09\u7d4c\u7531\u306e\u96fb\u5b50\u63d0\u51fa\u306e\u307f\u306b\u306a\u3063\u305f\u3053\u3068\u3001(2)Part 4AA Entity\u3078\u306e\u5f37\u5236\u96fb\u5b50\u7533\u544a\u304c\u59cb\u307e\u3063\u305f\u3053\u3068\u3001(3)\u96fb\u5b50\u30e2\u30fc\u30c9\u30fb\u534a\u96fb\u5b50\u30e2\u30fc\u30c9\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u8ca1\u52d9\u8af8\u8868\u30fb\u7a0e\u52d9\u8a08\u7b97\u66f8\u3092iXBRL\u5f62\u5f0f\u3067\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u88dc\u8db3\u30d5\u30a9\u30fc\u30e0\uff08S1\u301cS22\uff09\u306eXML\u3067\u306e\u96fb\u5b50\u63d0\u51fa\u306f\u7d19\u30fb\u96fb\u5b50\u3044\u305a\u308c\u306e\u7533\u544a\u65b9\u5f0f\u3067\u3082\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u2014\u2014\u3067\u3059\u3002\u7d19\u30e2\u30fc\u30c9\u3067\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u8ca1\u52d9\u8af8\u8868\u30fb\u7a0e\u52d9\u8a08\u7b97\u66f8\u306f\u7d19\u306e\u307e\u307e\u63d0\u51fa\u3067\u304d\u3001iXBRL\u3067\u306e\u63d0\u51fa\u306f\u4efb\u610f\u3067\u3059\u3002<\/p>\n<p>\u300c2\u9031\u9593\u306e\u4f59\u88d5\u304c\u3067\u304d\u305f\u300d\u3068\u3044\u3046\u3088\u308a\u3001\u96fb\u5b50\u7533\u544a\u3078\u306e\u79fb\u884c\u4f5c\u696d\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u7336\u4e88\u3068\u53d7\u3051\u6b62\u3081\u308b\u307b\u3046\u304c\u5b9f\u614b\u306b\u8fd1\u305d\u3046\u3067\u3059\u3002<\/p>\n<h2>\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b<\/h2>\n<p>\u5ef6\u9577\u5f8c\u306e\u671f\u9650\u3092\u3055\u3089\u306b\u8d85\u3048\u308b\u8ffd\u52a0\u5ef6\u9577\u306f\u300c\u6700\u3082\u4f8b\u5916\u7684\u306a\u5834\u5408\u300d\u306b\u9650\u3089\u308c\u3001\u671f\u9650\u306e14\u65e5\u4ee5\u4e0a\u524d\u306b\u7406\u7531\u3068\u88cf\u4ed8\u3051\u8cc7\u6599\u3092\u6dfb\u3048\u305f\u66f8\u9762\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002\u671f\u9650\u5f8c\u306e\u7533\u8acb\u3084\u96fb\u8a71\u3067\u306e\u4f9d\u983c\u306f\u53d7\u3051\u4ed8\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u306f\u3001\u63a8\u8a08\u8ab2\u7a0e\uff08estimated assessment\uff09\u306e\u767a\u884c\u3084\u3001\u5185\u56fd\u6b73\u5165\u6761\u4f8b\uff08Inland Revenue Ordinance\u3001Cap.112\uff09\u7b2c80\u6761\u30fb\u7b2c82A\u6761\u306b\u57fa\u3065\u304f\u7f70\u5247\u624b\u7d9a\u304d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3048\u307e\u3059\u3002\u76e3\u67fb\u3084\u89aa\u4f1a\u793e\u30ec\u30d3\u30e5\u30fc\u306e\u9045\u308c\u3067\u9593\u306b\u5408\u308f\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u306a\u3089\u3001\u671f\u9650\u76f4\u524d\u3067\u306f\u306a\u304f\u65e9\u3044\u6bb5\u968e\u3067\u4ee3\u7406\u4eba\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u4eca\u3059\u3079\u304d\u3053\u3068<\/h2>\n<ul>\n<li>\u81ea\u793e\u306e\u6c7a\u7b97\u65e5\u304b\u3089\u8a72\u5f53\u30b3\u30fc\u30c9\u3092\u78ba\u8a8d\u3059\u308b\uff082025\u5e7412\u6708\u6c7a\u7b97\u306a\u3089D\u30b3\u30fc\u30c9\u3067\u4eca\u56de\u306e\u5bfe\u8c61\uff09\u3002<\/li>\n<li>\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u3001\u81ea\u793e\u304c\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>D\u30b3\u30fc\u30c9\u306e\u4f1a\u793e\u306f\u7d198\u670831\u65e5\uff0f\u96fb\u5b5010\u67082\u65e5\u304b\u3089\u9006\u7b97\u3057\u3001\u76e3\u67fb\u5b8c\u4e86\u30fb\u89aa\u4f1a\u793e\u30ec\u30d3\u30e5\u30fc\u30fb\u7f72\u540d\u56de\u4ed8\u306e\u65e5\u7a0b\u3092\u7d44\u307f\u76f4\u3059\u3002<\/li>\n<li>\u96fb\u5b50\u7533\u544a\u306710\u67082\u65e5\u307e\u3067\u53d6\u308b\u306a\u3089\u3001\u300c\u671f\u9650\u306e7\u55b6\u696d\u65e5\u524d\u307e\u3067\u300d\u306e\u8981\u4ef6\u3092\u8e0f\u307e\u3048\u3001\u5b9f\u969b\u306e\u7533\u8acb\u7de0\u5207\u3092\u4ee3\u7406\u4eba\u306b\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<li>Part 4AA Entity\u306b\u8a72\u5f53\u3057\u3046\u308b\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u5c4a\u51fa\u72b6\u6cc1\u3092\u89aa\u4f1a\u793e\u306e\u7a0e\u52d9\u90e8\u9580\u3068\u7a81\u304d\u5408\u308f\u305b\u308b\u3002<\/li>\n<\/ul>\n<p>IRD\u306f\u901a\u9054\u306e\u306a\u304b\u3067\u3001\u5ef6\u9577\u5f8c\u3082\u53ef\u80fd\u306a\u9650\u308a\u591a\u304f\u306e\u7533\u544a\u66f8\u3092\u671f\u9650\u3088\u308a\u304b\u306a\u308a\u524d\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u304e\u308a\u304e\u308a\u306b\u5bc4\u305b\u306a\u3044\u524d\u63d0\u3067\u8a08\u753b\u3059\u308b\u306e\u304c\u7121\u96e3\u3067\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u4eca\u56de\u306e\u5ef6\u9577\u306f2025\/26\u5e74\u5ea6\u30fbD\u30b3\u30fc\u30c9\uff082025\u5e7412\u6708\u6c7a\u7b97\uff09\u306b\u9650\u5b9a\u3055\u308c\u305f\u63aa\u7f6e\u3067\u3001\u7d198\u670831\u65e5\u30fb\u96fb\u5b5010\u67082\u65e5\u3001\u305d\u3057\u3066\u7a0e\u52d9\u4ee3\u7406\u4eba\u7d4c\u7531\u3067\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u9069\u7528\u306e\u524d\u63d0\u3067\u3059\u3002\u3053\u3053\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u4f1a\u793e\u306b\u3068\u3063\u3066\u306f\u3001\u671f\u9650\u306f\u4f55\u3082\u5909\u308f\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u306e\u671f\u9650\u306f\u3044\u305a\u308c\u30822026\u5e747\u6708\u6642\u70b9\u3067IRD\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u5024\u3067\u3059\u3002Part 4AA Entity\u3078\u306e\u8a72\u5f53\u53ef\u5426\u3084\u8ffd\u52a0\u5ef6\u9577\u7533\u8acb\u306e\u5b9f\u969b\u306e\u7de0\u5207\u306f\u500b\u793e\u3067\u7570\u306a\u308a\u3001IRD\u304c\u4eca\u5f8c\u3055\u3089\u306b\u901a\u9054\u3092\u51fa\u3059\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<strong>\u6700\u65b0\u306e\u60c5\u5831\u306f\u7a0e\u52d9\u5c40\u306e\u516c\u5f0f\u767a\u8868\u3067\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong>\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u5236\u5ea6\uff08\u5229\u5f97\u7a0e\uff09\u306e\u554f\u3044\u5408\u308f\u305b\u5148\u306f\u3001IRD\u306eUnit One\uff08\u96fb\u8a712594 1500\uff09\u3067\u3059\u3002<\/p>\n<h2>\u51fa\u5178<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/bel26ea.pdf\">\u9999\u6e2f\u7a0e\u52d9\u5c40\uff08IRD\uff09\u7a0e\u52d9\u4ee3\u7406\u4eba\u5411\u3051\u901a\u9054\u300cBLOCK EXTENSION SCHEME FOR LODGEMENT OF 2025\/26 TAX RETURNS &#8211; Extended Due Date for &#8220;D&#8221; Code Returns\u300d\uff082026\u5e747\u670814\u65e5\u4ed8\uff09<\/a>\uff082026\u5e747\u670828\u65e5\u95b2\u89a7\uff09<\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/pdf\/bel26e.pdf\">\u9999\u6e2f\u7a0e\u52d9\u5c40\uff08IRD\uff09\u7a0e\u52d9\u4ee3\u7406\u4eba\u5411\u3051\u901a\u9054\u300cBLOCK EXTENSION SCHEME FOR LODGEMENT OF 2025\/26 TAX RETURNS\u300d\uff082026\u5e743\u670819\u65e5\u4ed8\uff09<\/a>\uff082026\u5e747\u670828\u65e5\u95b2\u89a7\uff09<\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/ese\/bes.htm\">\u9999\u6e2f\u7a0e\u52d9\u5c40\uff08IRD\uff09\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u5236\u5ea6\uff08Block Extension Scheme\uff09<\/a>\uff082026\u5e747\u670828\u65e5\u95b2\u89a7\uff09<\/li>\n<li><a href=\"https:\/\/www.gov.hk\/en\/residents\/taxes\/taxfiling\/filing\/types\/profitstax.htm\">GovHK\u300cProfits Tax Return\u300d\uff08\u5229\u5f97\u7a0e\u7533\u544a\u306e\u671f\u9650\u4e00\u89a7\uff09<\/a>\uff082026\u5e747\u670828\u65e5\u95b2\u89a7\uff09<\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bus_ixbrl.htm\">\u9999\u6e2f\u7a0e\u52d9\u5c40\uff08IRD\uff09\u8ca1\u52d9\u8af8\u8868\u7b49\u306eiXBRL\u306b\u3088\u308b\u63d0\u51fa<\/a>\uff082026\u5e747\u670828\u65e5\u95b2\u89a7\uff09<\/li>\n<li><a href=\"https:\/\/www.ird.gov.hk\/eng\/tax\/bus_epf.htm\">\u9999\u6e2f\u7a0e\u52d9\u5c40\uff08IRD\uff09\u5229\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u96fb\u5b50\u7533\u544a<\/a>\uff082026\u5e747\u670828\u65e5\u95b2\u89a7\uff09<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u7a0e\u52d9\u5c40\u306f2026\u5e747\u670814\u65e5\u4ed8\u306e\u901a\u9054\u3067\u30012025\/26\u5e74\u5ea6\u306e\u5229\u5f97\u7a0e\u7533\u544a\u306e\u3046\u3061\u6c7a\u7b97\u65e5\u304c2025\u5e7412\u6708\u306e\u300cD\u30b3\u30fc\u30c9\u300d\u6cd5\u4eba\u306e\u63d0\u51fa\u671f\u9650\u3092\u7d198\u670831\u65e5\u30fb\u96fb\u5b5010\u67082\u65e5\u3078\u5ef6\u9577\u3057\u307e\u3057\u305f\u3002\u9069\u7528\u306f\u7a0e\u52d9\u4ee3\u7406\u4eba\u7d4c\u7531\u3067\u30d6\u30ed\u30c3\u30af\u5ef6\u9577\u3092\u53d7\u3051\u3066\u3044\u308b\u4f1a\u793e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":3080,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[15,16,19,52,246,247,248],"class_list":["post-3081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy","tag-15","tag-16","tag-19","tag-52","tag-246","tag-247","tag-248"],"_links":{"self":[{"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/posts\/3081","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=3081"}],"version-history":[{"count":0,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/posts\/3081\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/media\/3080"}],"wp:attachment":[{"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/media?parent=3081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/categories?post=3081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/news.e-linez.com\/hk-news\/wp-json\/wp\/v2\/tags?post=3081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}