{"id":1329,"date":"2012-11-09T14:45:03","date_gmt":"2012-11-09T06:45:03","guid":{"rendered":"http:\/\/ccpl.work\/wpd\/opt\/?p=1329"},"modified":"2019-02-20T17:11:31","modified_gmt":"2019-02-20T09:11:31","slug":"%e8%aa%bf%e6%95%b4-%e3%80%8c%e9%a1%8d%e5%a4%96%e5%8d%b0%e8%8a%b1%e7%a8%85%e3%80%8d","status":"publish","type":"post","link":"http:\/\/apa.org.hk\/wpd\/2012\/11\/09\/%e8%aa%bf%e6%95%b4-%e3%80%8c%e9%a1%8d%e5%a4%96%e5%8d%b0%e8%8a%b1%e7%a8%85%e3%80%8d\/","title":{"rendered":"\u8abf\u6574 \u300c\u984d\u5916\u5370\u82b1\u7a05\u300d"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1329\" class=\"elementor elementor-1329 elementor-bc-flex-widget\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5140771d elementor-section-height-min-height elementor-section-items-bottom elementor-section-boxed elementor-section-height-default\" data-id=\"5140771d\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-37a38bf\" data-id=\"37a38bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4eb543f6 elementor-widget elementor-widget-heading\" data-id=\"4eb543f6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u8abf\u6574 \u300c\u984d\u5916\u5370\u82b1\u7a05\u300d<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-150e95c0 elementor-invisible\" data-id=\"150e95c0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f31a45 elementor-widget elementor-widget-heading\" data-id=\"1f31a45\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u767c\u4f48\u65e5\u671f: Tuesday November 27, 2012 HKT <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ed28c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ed28c7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cf32d8\" data-id=\"7cf32d8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7716db1 elementor-widget elementor-widget-text-editor\" data-id=\"7716db1\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>\u9032 \u4e00 \u6b65 \u63aa \u65bd \u61c9 \u4ed8 \u904e \u71b1 \u7684 \u6a13 \u5e02<\/strong><\/p><p><strong>\uff0a \uff0a \uff0a \uff0a \uff0a \uff0a \uff0a \uff0a \uff0a \uff0a \uff0a \uff0a<\/strong><\/p><p>\u3000 \u3000\u3000 \u3000 \u653f \u5e9c \u5c07 \u6703 \u4fee \u8a02 \u300a\u5370 \u82b1 \u7a05 \u689d \u4f8b\u300b \uff0c \u8abf \u6574 \u300c\u984d \u5916 \u5370 \u82b1 \u7a05\u300d \u7684 \u7a05 \u7387 \u53ca \u5ef6 \u9577 \u6709 \u95dc \u7684 \u7269 \u696d \u6301 \u6709 \u671f \uff0c \u4e26 \u5f15 \u5165 \u9069 \u7528 \u65bc \u9999 \u6e2f \u6c38 \u4e45 \u6027 \u5c45 \u6c11 \u4ee5 \u5916 \u7684 \u4efb \u4f55 \u4eba \u58eb \u53d6 \u5f97 \u4f4f \u5b85 \u7269 \u696d \u7684 \u300c\u8cb7 \u5bb6 \u5370 \u82b1 \u7a05\u300d \u3002<\/p><p>\u3000 \u3000 \u4fee \u8a02 \u5f8c \u7684 \u300c\u984d \u5916 \u5370 \u82b1 \u7a05\u300d \u5c07 \u6309 \u4e0d \u540c \u7684 \u7269 \u696d \u6301 \u6709 \u671f \u5206 \u70ba \u4e09 \u7d1a \u9006 \u9032 \u7a05 \u7387 \uff1a <br \/>(i) \u5047 \u82e5 \u6709 \u95dc \u7269 \u696d \u6301 \u6709 \u516d \u500b \u6708 \u6216 \u4ee5 \u5167 \uff0c \u7a05 \u7387 \u70ba 20 % \uff1b <br \/>(ii) \u5047 \u82e5 \u6709 \u95dc \u7269 \u696d \u6301 \u6709 \u8d85 \u904e \u516d \u500b \u6708 \u4f46 \u5728 \u5341 \u4e8c \u500b \u6708 \u6216 \u4ee5 \u5167 \uff0c \u7a05 \u7387 \u70ba 15% \uff1b \u4ee5 \u53ca <br \/>(iii) \u5047 \u82e5 \u6709 \u95dc \u7269 \u696d \u6301 \u6709 \u8d85 \u904e \u5341 \u4e8c \u500b \u6708 \u4f46 \u5728 \u4e09 \u5341 \u516d \u500b \u6708 \u6216 \u4ee5 \u5167 \uff0c \u7a05 \u7387 \u70ba 10% \uff1b<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef1a905 elementor-widget elementor-widget-text-editor\" data-id=\"ef1a905\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>(\u8cc7\u6599\u4f86\u6e90:2012\u5e7410\u670826\u65e5\u653f\u5e9c\u65b0\u805e\u8655) <a href=\"https:\/\/www.ird.gov.hk\/chi\/ppr\/archives\/12102601.htm\">&#8230;&#8230;&#8230;\u8a73\u60c5<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f14d58 elementor-widget elementor-widget-text-editor\" data-id=\"1f14d58\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><a href=\"http:\/\/www.ird.gov.hk\/chi\/faq\/ssdexample.htm\">\u8a08\u7b97\u65b9\u6cd5\u53ca\u4f8b\u5b50<\/a> (\u8cc7\u6599\u4f86\u6e90:\u7a05\u52d9\u5c40)<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afcf088 elementor-widget elementor-widget-text-editor\" data-id=\"afcf088\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>\u5c40 \u9577 \u81f4 \u7a05 \u52d9 \u4ee3 \u8868 \u7684 \u901a \u51fd :<\/strong><\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc155d3 elementor-widget elementor-widget-text-editor\" data-id=\"fc155d3\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u6709 \u95dc \u5ef6 \u5c55 \u662f \u5e74 \u5ea6 \u5c6c \u8667 \u640d \u800c \u7d50 \u5e33 \u65e5 \u671f \u70ba\u300cM\u300d\u985e 2010\/11 \u5e74 \u5ea6 \u5229 \u5f97 \u7a05 \u5831 \u7a05 \u8868 \u7684 \u63d0 \u4ea4 \u671f \u9650 \u81f3 2012 \u5e74 2 \u6708 13 \u65e5\u30082011 \u5e74 12 \u6708 21 \u65e5\u3009<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1402930 elementor-widget elementor-widget-text-editor\" data-id=\"1402930\" data-element_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<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>\u8a73\u7d30\u5167\u5bb9 <a href=\"http:\/\/www.ird.gov.hk\/chi\/pdf\/bel11c_mloss.pdf\">http:\/\/www.ird.gov.hk\/chi\/pdf\/bel11c_mloss.pdf<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u8abf\u6574 \u300c\u984d\u5916\u5370\u82b1\u7a05\u300d \u767c\u4f48\u65e5\u671f: Tue&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":[],"categories":[47],"tags":[],"_links":{"self":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts\/1329"}],"collection":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/comments?post=1329"}],"version-history":[{"count":2,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts\/1329\/revisions"}],"predecessor-version":[{"id":1331,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/posts\/1329\/revisions\/1331"}],"wp:attachment":[{"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/media?parent=1329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/categories?post=1329"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/apa.org.hk\/wpd\/wp-json\/wp\/v2\/tags?post=1329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}