{"id":513609,"date":"2025-06-17T13:06:19","date_gmt":"2025-06-17T13:06:19","guid":{"rendered":"https:\/\/www.sovereigngroup.com\/?p=513609"},"modified":"2025-11-24T12:09:25","modified_gmt":"2025-11-24T12:09:25","slug":"hong-kongs-transfer-pricing-rules-and-2025-updates","status":"publish","type":"post","link":"https:\/\/www.sovereigngroup.com\/zh-hans\/news\/hong-kongs-transfer-pricing-rules-and-2025-updates\/","title":{"rendered":"\u9999\u6e2f\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u53ca2025\u5e74\u6700\u65b0\u52a8\u6001"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sovereigngroup.com\/wp-content\/uploads\/2025\/06\/Sov_Jun-2025_Blog-HK-Transfer-Pricing.webp\" alt=\"\" width=\"650\" height=\"215\" class=\"aligncenter size-full wp-image-508776\" 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href=\"http:\/\/www.ird.gov.hk\/\">www.ird.gov.hk<\/a>\uff09\u67e5\u770b\u65b0\u6307\u5357\u6216\u8868\u683c\u3002<\/li>\n<\/ul>\n<h2><strong>\u7855\u5bcc\u9e9f\u5982\u4f55\u63d0\u4f9b\u5e2e\u52a9\uff1f<\/strong><\/h2>\n<p>\u9999\u6e2f\u8f6c\u8ba9\u5b9a\u4ef7\u5236\u5ea6\u8bbe\u5b9a\u4e86\u57fa\u4e8e\u4f01\u4e1a\u89c4\u6a21\u53ca\u4e0d\u540c\u7c7b\u578b\u5173\u8054\u4ea4\u6613\u91d1\u989d\u7684\u8c41\u514d\u95e8\u69db\u3002\u82e5\u7b26\u5408\u7279\u5b9a\u6761\u4ef6\uff0c\u5883\u5185\u5173\u8054\u4ea4\u6613\u4ea6\u53ef\u8c41\u514d\u8f6c\u8ba9\u5b9a\u4ef7\u4e49\u52a1\u3002<\/p>\n<p>\u6211\u4eec\u7684\u9999\u6e2f\u4e13\u4e1a\u4f1a\u8ba1\u56e2\u961f\u53ef\u8bc4\u4f30\u60a8\u7684\u9999\u6e2f\u5b9e\u4f53\u5e76\u5ba1\u67e5\u76f8\u5173\u5173\u8054\u4ea4\u6613\uff0c\u4ee5\u786e\u5b9a\u662f\u5426\u9002\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5b9a\u3002\u5229\u5f97\u7a0e\u7533\u62a5\u8868\u53ca\u8865\u5145\u8868\u683cS2\u8981\u6c42\u7eb3\u7a0e\u4eba\u58f0\u660e\u662f\u5426\u9700\u8981\u7f16\u5236\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u3002<\/p>\n<p>\u5bf9\u4e8e\u9002\u7528\u5b9e\u4f53\uff0c\u6211\u4eec\u53ef\u534f\u52a9\u7f16\u5236\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\uff0c\u8be5\u6587\u4ef6\u5fc5\u987b\u5728\u4f1a\u8ba1\u671f\u95f4\u7ed3\u675f\u540e\u7684\u4e5d\u4e2a\u6708\u5185\u5b8c\u6210\u3002\u4e24\u4efd\u6587\u4ef6\u5e94\u5728\u7a0e\u52a1\u5c40\u8981\u6c42\u65f6\u51c6\u5907\u5c31\u7eea\u3002<\/p>\n<p>\u82e5IRD\u51b3\u5b9a\u8fdb\u884c\u5ba1\u67e5\uff0c\u5c06\u8981\u6c42\u7eb3\u7a0e\u4eba\u586b\u5199\u8868\u683cIR1475\uff0c\u8be5\u8868\u683c\u6982\u8ff0\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\u4e2d\u5305\u542b\u7684\u5173\u952e\u8f6c\u8ba9\u5b9a\u4ef7\u4fe1\u606f\u3002\u8be5\u8868\u683c\u5fc5\u987b\u5728\u6536\u5230\u8bf7\u6c42\u540e\u4e00\u4e2a\u6708\u5185\u63d0\u4ea4\u3002<\/p>\n<p>\u82e5\u88ab\u9009\u5b9a\u7684\u5b9e\u4f53\u5728\u8865\u5145\u8868\u683cS2\u4e2d\u672a\u58f0\u660e\u9700\u7f16\u5236\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6\uff0c\u8be5\u5b9e\u4f53\u53ef\u80fd\u88ab\u8981\u6c42\u63d0\u4f9b\u8be6\u7ec6\u8bf4\u660e\uff0c\u89e3\u91ca\u5982\u4f55\u6ee1\u8db3\u8c41\u514d\u6761\u4ef6\u3002<\/p>\n<p>\u672a\u63d0\u4ea4IR1475\u6216\u5305\u542b\u9519\u8bef\u53ef\u80fd\u5bfc\u81f4\u8d77\u8bc9\u53ca\u6700\u9ad8100,000\u6e2f\u5143\u7684\u7f5a\u6b3e\uff0c\u4ee5\u53ca\u7a0e\u52a1\u8c03\u6574\u3002\u7a0e\u52a1\u5c40\u4ea6\u53ef\u80fd\u5bf9\u8d35\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u3002<\/p>\n<h2><strong>\u6848\u4f8b\u7814\u7a76<\/strong><\/h2>\n<p>\u4e3a\u8fdb\u4e00\u6b65\u534f\u52a9\u7406\u89e3\u9999\u6e2f\u8f6c\u8ba9\u5b9a\u4ef7\u5236\u5ea6\uff0c\u6211\u4eec\u5236\u4f5c\u4e86\u4ee5\u4e0b\u4e24\u4e2a\u793a\u4f8b\uff1a<\/p>\n<p><strong>\u6848\u4f8b\u7814\u7a761<\/strong>\uff1a\u516c\u53f8\u9700\u540c\u65f6\u63d0\u4ea4\u4e3b\u6587\u4ef6\u548c\u672c\u5730\u6587\u4ef6<\/p>\n<p><strong>\u516c\u53f8\uff1a<\/strong>TechTrend Ltd.<\/p>\n<p><strong>\u4e1a\u52a1\uff1a<\/strong> TechTrend Ltd\u662f\u603b\u90e8\u4f4d\u4e8e\u7f8e\u56fd\u7684\u8de8\u56fd\u79d1\u6280\u96c6\u56e2\u7684\u9999\u6e2f\u5b50\u516c\u53f8\uff0c\u4ece\u4e8b\u8f6f\u4ef6\u5f00\u53d1\u5e76\u5168\u7403\u9500\u552e\u8f6f\u4ef6\u8bb8\u53ef\u3002TechTrend Ltd\u5728\u9999\u6e2f\u4e3a\u6bcd\u516c\u53f8\u53ca\u65b0\u52a0\u5761\u548c\u4e2d\u56fd\u5b50\u516c\u53f8\u63d0\u4f9b\u8425\u9500\u670d\u52a1\u5e76\u6388\u6743\u8f6f\u4ef6\u3002<\/p>\n<p><strong>\u8be6\u60c5\uff1a<\/strong><\/p>\n<ul>\n<li>\u5168\u7403\u6536\u5165\uff1a\u6bcd\u516c\u53f8\u5168\u7403\u6536\u5165\u4e3a10\u4ebf\u6b27\u5143\uff08\u7ea690\u4ebf\u6e2f\u5143\uff09\uff0c\u8d85\u8fc768\u4ebf\u6e2f\u5143\u95e8\u69db\u3002<\/li>\n<li>\u9999\u6e2f\u4e1a\u52a1\uff1a\n<ul>\n<li>\u5e74\u5ea6\u6536\u51656\u4ebf\u6e2f\u5143\uff08\u8d85\u8fc74\u4ebf\u6e2f\u5143\u7684\u514d\u7a0e\u95e8\u69db\uff09\u3002<\/li>\n<li>\u603b\u8d44\u4ea73.5\u4ebf\u6e2f\u5143\uff08\u8d85\u8fc73\u4ebf\u6e2f\u5143\u7684\u514d\u7a0e\u95e8\u69db\uff09\u3002<\/li>\n<li>\u5458\u5de5\u4eba\u6570120\u4eba\uff08\u8d85\u8fc7100\u4eba\u7684\u514d\u7a0e\u95e8\u69db\uff09\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u5173\u8054\u65b9\u4ea4\u6613\uff1a\n<ul>\n<li>TechTrend 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