CINXE.COM

<!DOCTYPE html> <html xmlns="http://www.w3.org/1999/xhtml" xml:lang="zh-cn" lang="zh-cn"> <head> <title>GovHK 香港政府一站通：应课税品</title> <meta http-equiv="Content-Security-Policy" content=" default-src 'self' www.gov.hk ; connect-src 'self' *.one.gov.hk *.search.gov.hk firebase.googleapis.com firebaseinstallations.googleapis.com www.google-analytics.com *.isd.gov.hk ; script-src 'self' www.gov.hk www.map.gov.hk www.isd.gov.hk webcast.info.gov.hk www.news.gov.hk sc.news.gov.hk *.one.gov.hk *.search.gov.hk www.gstatic.com www.googletagmanager.com *.isd.gov.hk ; style-src 'self' 'unsafe-inline' ; font-src 'self' ; img-src data: blob: 'self' www.gov.hk theme.gov.hk www.map.gov.hk *.isd.gov.hk webcast.info.gov.hk www.news.gov.hk sc.news.gov.hk *.one.gov.hk www.google-analytics.com ; frame-src 'self' *.chatbot.one.gov.hk *.one.gov.hk ; "> <meta charset="UTF-8"> <meta name="date" content="2023-01-31T00:00:00+08:00" /> <meta name="last-modified" content="31/01/2023 12:00:00 AM" /> <meta http-equiv="X-UA-Compatible" content="IE=edge" /> <meta name="keywords" content="应课税品" /> <meta name="description" content="应课税品" /> <meta name="country" content="China" /> <meta name="city" content="Hong Kong" /> <meta name="robots" content="index,follow" /> <meta name="copyright" content="All rights reserved." /> <meta name="author" content="GovHK (www.gov.hk)" /> <meta name="format-detection" content="telephone=no" /> <meta name="distribution" content="global" /> <meta name="rating" content="general" /> <meta name="HandheldFriendly" content="true" /> <meta name="MobileOptimized" content="320" /> <meta name="viewport" content="width=device-width, initial-scale=1.0, user-scalable=1">   <meta name="application-name" content="" /> <meta name="msapplication-TileColor" content="" /> <meta name="msapplication-TileImage" content="" /> <meta name="msapplication-square150x150logo" content="" /> <meta name="msapplication-square310x310logo" content="" /> <meta name="msapplication-square70x70logo" content="" /> <meta name="msapplication-wide310x150logo" content="" /> <meta name="msapplication-tap-highlight" content="no" />  <meta property="og:url" content="https://www.gov.hk/sc/residents/taxes/commodities/index.htm" /> <meta property="og:title" content="GovHK 香港政府一站通：应课税品" /> <meta property="og:description" content="应课税品" /> <meta property="og:image" content="https://www.gov.hk/images/share/social_media_default_logo.jpg" />  <link rel="icon" type="image/x-icon" href="/favicon.ico?20161228.143510" /> <link rel="shortcut icon" type="image/x-icon" href="/favicon.ico?20161228.143510" />  <link href=/css/fonts/montserrat/montserrat-v15.css?20210216.114829" rel="stylesheet" type="text/css" />  <link rel="stylesheet" href="/css/reset.min.css?20170105.144318" type="text/css" /> <link rel="stylesheet" href="/css/owl.carousel.css?20170728.150737" type="text/css" /> <link rel="stylesheet" href="/css/lightslider.css?20170509.141207" type="text/css" /> <link rel="stylesheet" href="/css/bootstrap.css?20170105.144316" type="text/css" /> <link rel="stylesheet" href="/css/jquery.cover.css?20170105.144338" type="text/css" />  <link rel="stylesheet" href="/css/layout.css?20221202.142126" type="text/css" /> <link rel="stylesheet" href="/css/layout_icon.css?20200123.092830" type="text/css" />  <link rel="stylesheet" media="screen" href="/css/layout_append.css?20210607.145803" type="text/css" /> <link rel="stylesheet" media="screen" href="/applications/user_exp/feedback.css?20210430.101915" type="text/css" /> <link rel="stylesheet" media="screen" href="/applications/uss_bd/uss_bd.css?20200904.101013" type="text/css" /> <link rel="stylesheet" href="/applications/survey_banner/health/survey_banner.css?20240430.095018" type="text/css" />  <link rel="stylesheet" href="/css/typography.css?20230803.155625" type="text/css" /> <link rel="stylesheet" href="/css/print.css?20210113.093438" type="text/css" /> <link rel="stylesheet" href="/css/swiper.css?20170105.144318"> <link rel="stylesheet" href="/css/swiper-slider.css?20170512.092140">  <link rel="stylesheet" href="/applications/chatbot/chatbot_iframe.css?20230615.143302" type="text/css" />  <script src="/js/libs/jquery-3.7.1.min.js?20240326.152545"></script> <script src="/js/libs/jquery-ui-1.13.2.js?20240326.152545"></script> <script src="/js/libs/jquery.cookie.js?20161109.151942"></script> <script src="/js/prepost/init.js?20210216.114831"></script>  <script src="/js/prepost/webstat_header_js.htm?20231017.115953"></script>  <script src="/js/prepost/domain_js.htm?20230308.201203"></script>  <script src="/js/feedin.js?20241127.144854"></script> <script src="/js/search_portal.js?20210216.114831"></script>  <script src="/js/libs/jquery.platformselector.js?20161109.151942"></script> <script src="/js/libs/jquery.cover.js?20161109.151942"></script> <script src="/js/libs/jquery.easing.1.3.js?20161109.151942"></script> <script src="/js/libs/masonry.pkgd.min.js?20161109.151942"></script> <script src="/js/libs/owl.carousel.js?20161109.151942"></script> <script src="/js/libs/lightslider.js?20161109.151942"></script> <script src="/js/libs/grayscale.js?20161109.151941"></script> <script src="https://www.gov.hk/js/anchor.js?20241022.1801"></script>  <script src="/js/govhk.js?20210805.141006"></script> <script src="/js/top.js?20210216.114831"></script>  <script src="/js/libs/swiper.js?20200814.103914"></script> <script src="/js/swiper-slider.js?20180214.101056"></script>  <script src="/js/libs/underscore-min.js?20241107.161521"></script>  <script src="/js/layout_culture.js?20231025.110312"></script>  <script src="/js/share_with_wechat.js?20210216.114831"></script> <script src="/js/qrcode.js?20191031.114200"></script> <script src="/js/jquery.qrcode.min.js?20191031.114200"></script>  <script src="/js/prepost/post.js?20210216.114831"></script>  <link rel="stylesheet" href="/css/guidebook_style_addon.css?20211025.144336" type="text/css" /> <script src="/js/guidebook_cluster.js?20190711.143411"></script> <link id="guidebookClusterCss" rel="stylesheet" href="/css/guidebook_style_addon.css?20211025.144336" type="text/css" /> <script src="/js/guidebook_cluster.js?20190711.143411"></script> <script src="/js/smartmenu.js?20161109.151941"></script> </head> <body lang="zh-cn" class="innerPage pageResidents" data-father-dir="residents" data-menu-target="#communicationMenuRS" >  <div id="skiplinkHolder"> <div id="top"> <a href="#skiptarget" class="skiplink" title="跳至主要內容">跳至主要內容</a> </div> </div> <div id="currentMedia"></div> <header class="webCastOn doYouKnowOn"> <div class="menuBar"> <div class="contentWrapper"> <div id="topBar">  <ul id="toolBar"> <li class="myGov"><div class="loginIcon"></div><span>我的政府一站通： </span><a id="ws-mygovhk-login" title="登入我的政府一站通" class="topicLink" href="/sc/apps/mygovhk.htm">登入</a><a id="ws-mygovhk-register" title="登记我的政府一站通" class="topicLink" href="/sc/theme/mygovhk/">登记</a></li> <li><a id="ws-textsize" title="调校字型大小" class="topicLink" href="/sc/about/textsize/">字型大小</a></li> <li class="langBtnHolder"> <a id="ws-desktop-lang-en" lang="en" title="Eng" class="langBtn topicLink" data-govhk-lang="language-en" href="/en/residents/taxes/commodities/index.htm">Eng</a><a id="ws-desktop-lang-tc" lang="zh-hk" title="繁" class="langBtn topicLink" data-govhk-lang="language-tc" href="/tc/residents/taxes/commodities/index.htm">繁</a><a id="ws-desktop-lang-other" lang="en" class="langBtn langOther topicLink" href="#" title="Other languages" >Other languages</a> <ul class="langDropdown"> <li> <a id="ws-desktop-lang-indonesia" href="/en/theme/multilanguage/mlp/bahasaindonesia_residents.htm"> <span lang="zh-cn">印尼语 - </span> <span lang="id">Bahasa Indonesia</span> </a> </li> <li> <a id="ws-desktop-lang-hindi" href="/en/theme/multilanguage/mlp/hindi_residents.htm"> <span lang="zh-cn">印度语 - </span> <span lang="hi">हिन्दी</span> </a> </li> <li> <a id="ws-desktop-lang-nepali" href="/en/theme/multilanguage/mlp/nepali_residents.htm"> <span lang="zh-cn">尼泊尔语 - </span> <span lang="ne">नेपाली</span> </a> </li> <li> <a id="ws-desktop-lang-punjabi" href="/en/theme/multilanguage/mlp/punjabi_residents.htm"> <span lang="zh-cn">旁遮普语 - </span> <span lang="pa">ਪੰਜਾਬੀ</span> </a> </li> <li> <a id="ws-desktop-lang-tagalog" href="/en/theme/multilanguage/mlp/tagalog_residents.htm"> <span lang="zh-cn">菲律宾语 - </span> <span lang="tl">Tagalog</span> </a> </li> <li> <a id="ws-desktop-lang-thai" href="/en/theme/multilanguage/mlp/thai_residents.htm"> <span lang="zh-cn">泰语 - </span> <span lang="th">ภาษาไทย</span> </a> </li> <li> <a id="ws-desktop-lang-urdu" href="/en/theme/multilanguage/mlp/urdu_residents.htm"> <span lang="zh-cn">巴基斯坦语 - </span> <span lang="th">اردو</span> </a> </li> <li> <a id="ws-desktop-lang-vietnamese" href="/en/theme/multilanguage/mlp/vietnamese_residents.htm"> <span lang="zh-cn">越南语 - </span> <span lang="vi">Tiếng Việt</span> </a> </li> </ul> </li> <li id="doYouKnowBtn"><a id="ws-Do-You-Know-toggle" href="javascript:;" title="開啟想你知" data-title-inactive="開啟想你知" data-title-active="關閉想你知"><span class="access">開關想你知</span></a></li> </ul> </div> <div class="logoBlock"> <a id="headerLogo" href="/sc/residents/" title="GovHK 香港政府一站通" alt="GovHK 香港政府一站通"><span class="access">主网页</span></a> </div> <nav> <a id="innerLogo" href="/" title="GovHK 香港政府一站通"><span class="access">主網頁</span></a> <div class="navMobile"> <a id="navSearch" class="navBtn" title="搜寻所有政府网页" role="button" href="#searchTab"><span class="access">搜寻所有政府网页</span></a> <a id="navLang" class="navBtn" title="选择语言" role="button" href="#languagesTab"><span class="access">选择语言</span></a> <a id="navToggle" class="navBtn" title="切换目录" role="button" href="#menuTab"> <div class="navToggleInner"> <span></span> <span class="access">切换目录</span> </div> </a> </div>  <div id="searchTab" class="menuTab navMobileTab"> <div> <h2>搜寻</h2> </div> <div class="hotSearches"> <div class="searchBlock"> <div class="searchHolder"> <div class="searchBarHolder"> <form name="searchFormMobMenu" id="searchFormMobMenu" method="get" action="//www.search.gov.hk/search.html"> <label for="searchMenuBar" class="access">搜寻所有政府网页</label> <input id="searchMenuBar" type="search" size="20" name="query" title="搜寻所有政府网页" class="searchBar" placeholder="搜寻所有政府网页" /> <input type="hidden" name="ui_lang" value="zh-cn" /> <input type="hidden" name="ui_charset" value="utf-8" /> <input type="submit" value="Search" title="搜寻所有政府网页" class="submit searchBtn" /> </form> </div> <div class="searchTabAdvance"> <a href="//www.search.gov.hk/search?ui_lang=zh-cn" title="进阶搜寻">进阶搜寻</a> </div> <div class="hotSearch"> <span>热门搜寻 :</span><span class="inlineBreaker noLine"></span> <div class="hotSearchHolder"> <a href="" title="疫苗接种计划">疫苗接种计划 </a><a href="" title="应课税品种类及税率">应课税品种类及税率 </a><a href="" title="走塑适应期结束">走塑适应期结束 </a> </div> </div> </div> </div> </div> </div> <div id="languagesTab" class="menuTab navMobileTab"> <div> <h2>Languages</h2> </div> <div lang="zh-hk"><a id="ws-earth-lang-tc" data-govhk-lang="language-tc" title="繁體中文" href="/tc/residents/taxes/commodities/index.htm">繁體中文</a></div> <div lang="zh-cn"><a id="ws-earth-lang-sc" data-govhk-lang="language-sc" title="简体中文" href="/sc/residents/taxes/commodities/index.htm">简体中文</a></div> <div lang="en"><a id="ws-earth-lang-en" data-govhk-lang="language-en" title="English" href="/en/residents/taxes/commodities/index.htm">English</a></div> <div> <a id="ws-earth-lang-indonesia" href="/en/theme/multilanguage/mlp/bahasaindonesia_residents.htm"> <span lang="zh-cn">印尼语 - </span> <span lang="id">Bahasa Indonesia</span> </a> </div> <div> <a id="ws-earth-lang-hindi" href="/en/theme/multilanguage/mlp/hindi_residents.htm"> <span lang="zh-cn">印度语 - </span> <span lang="hi">हिन्दी</span> </a> </div> <div> <a id="ws-earth-lang-nepali" href="/en/theme/multilanguage/mlp/nepali_residents.htm"> <span lang="zh-cn">尼泊尔语 - </span> <span lang="ne">नेपाली</span> </a> </div> <div> <a id="ws-earth-lang-punjabi" href="/en/theme/multilanguage/mlp/punjabi_residents.htm"> <span lang="zh-cn">旁遮普语 - </span> <span lang="pa">ਪੰਜਾਬੀ</span> </a> </div> <div> <a id="ws-earth-lang-tagalog" href="/en/theme/multilanguage/mlp/tagalog_residents.htm"> <span lang="zh-cn">菲律宾语 - </span> <span lang="tl">Tagalog</span> </a> </div> <div> <a id="ws-earth-lang-thai" href="/en/theme/multilanguage/mlp/thai_residents.htm"> <span lang="zh-cn">泰语 - </span> <span lang="th">ภาษาไทย</span> </a> </div> <div> <a id="ws-earth-lang-urdu" href="/en/theme/multilanguage/mlp/urdu_residents.htm"> <span lang="zh-cn">巴基斯坦语 - </span> <span lang="th">اردو</span> </a> </div> <div> <a id="ws-earth-lang-vietnamese" href="/en/theme/multilanguage/mlp/vietnamese_residents.htm"> <span lang="zh-cn">越南语 - </span> <span lang="vi">Tiếng Việt</span> </a> </div> </div>  <div id="menuTab" class="menuTab navMobileTab" role="menubar"> <h3 class="access">主目录</h3>  <div class="menuItem" id="residentsChildDir"> <a aria-haspopup="true" data-target="#subMenuResidents" href="/sc/residents/" role= "menuitem" title="本港居民">本港居民</a> </div>  <div aria-hidden="true" class="subMenu" id="subMenuResidents" role="menu"> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoImmigrationRS infoLink innerRow linkBlock" data-target="#immigrationMenuRS" href="/sc/residents/immigration/" title= "入境事务"> <span>入境事务</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoCultureRS infoLink innerRow linkBlock" data-target="#cultureMenuRS" href= "/sc/residents/culture/" title= "文化、康乐及运动"> <span>文化、康乐及运动</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoHousingRS infoLink innerRow linkBlock" data-target="#housingMenuRS" href="/sc/residents/housing/" title= "房屋及社会服务"> <span>房屋及社会服务</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoHealthRS infoLink innerRow linkBlock" data-target="#healthMenuRS" href="/sc/residents/health/" title= "保健及医疗服务"> <span>保健及医疗服务</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoGovernmentRS infoLink innerRow linkBlock" data-target="#governmentMenuRS" href="/sc/residents/government/" title= "政府、法律及治安"> <span>政府、法律及治安</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoEducationRS infoLink innerRow linkBlock" data-target="#educationMenuRS" href="/sc/residents/education/" title= "教育及培训"> <span>教育及培训</span> </a> </div> </div> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" class="infoCommunicationRS infoLink innerRow innerPageLink linkBlock" data-target="#communicationMenuRS" href= "/sc/residents/communication/" title= "通讯及科技"> <span>通讯及科技</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoEmploymentRS infoLink innerRow linkBlock" data-target="#employmentMenuRS" href="/sc/residents/employment/" title= "就业"> <span>就业</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoTaxesRS infoLink innerRow linkBlock" data-target="#taxesMenuRS" href="/sc/residents/taxes/" title= "税务及应课税品"> <span>税务及应课税品</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoTransportRS infoLink innerRow linkBlock" data-target="#transportMenuRS" href="/sc/residents/transport/" title= "运输及驾驶事务"> <span>运输及驾驶事务</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoEnvironmentRS infoLink innerRow linkBlock" data-target="#environmentMenuRS" href="/sc/residents/environment/" title= "环境"> <span>环境</span> </a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/residents/onlineservices/" data-target="#" title="网上服务" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"> <span>网上服务</span> <span class="access">(本港居民)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/residents/forms/" data-target="#" title="常用政府表格" class="infoGovForms infoLink topicLink innerRow linkBlock hl"> <span>常用政府表格</span> <span class="access">(本港居民)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/about/govdirectory/" data-target="#" title="政府网站及人员" class="infoGW infoLink topicLink innerRow linkBlock hl"> <span>政府网站及人员</span> </a> </div> </div> </div>  <div class="menuItem" id="businessTradeChildDir" title="商务及贸易"> <a aria-haspopup="true" data-target="#subMenuBusiness" href="/sc/business/" role="menuitem">商务及贸易</a> </div>  <div aria-hidden="true" class="subMenu" id="subMenuBusiness" role="menu"> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoHumanresourcesBT infoLink innerRow linkBlock" data-target="#humanresourcesMenuBT" href="/sc/business/humanresources/" title= "人力资源"> <span>人力资源</span> </a> </div> <div class="infoItem">  <a role="menuitem" class="infoBfBT innerRow linkBlock" href="/sc/business/bf/" title= "方便营商措施"> <span>方便营商措施</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoMarketBT infoLink innerRow linkBlock" data-target="#marketMenuBT" href="/sc/business/market/" title= "市场资讯及统计数据"> <span>市场资讯及统计数据</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoCorporateBT infoLink innerRow linkBlock" data-target="#corporateMenuBT" href="/sc/business/corporate/" title= "企业社会责任"> <span>企业社会责任</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoBusinessmainlandBT infoLink innerRow linkBlock" data-target="#businessmainlandMenuBT" href="/sc/business/businessmainland/" title= "在中国营商"> <span>在中国营商</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoBusinessgovBT infoLink innerRow linkBlock" data-target="#businessgovMenuBT" href="/sc/business/businessgov/" title= "政府作为营商伙伴"> <span>政府作为营商伙伴</span> </a> </div> </div> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoTaxesBT infoLink innerRow linkBlock" data-target="#taxesMenuBT" href="/sc/business/taxes/" title= "税务"> <span>税务</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoRegistrationBT infoLink innerRow linkBlock" data-target="#registrationMenuBT" href="/sc/business/registration/" title= "注册及牌照"> <span>注册及牌照</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoEcommerceBT infoLink innerRow linkBlock" data-target="#ecommerceMenuBT" href="/sc/business/ecommerce/" title= "电子商贸及资讯保安"> <span>电子商贸及资讯保安</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoSupportenterprisesBT infoLink innerRow linkBlock" data-target="#supportenterprisesMenuBT" href="/sc/business/supportenterprises/" title= "对本地及外地企业的支援"> <span>对本地及外地企业的支援</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoGlobalBT infoLink innerRow linkBlock" data-target="#globalMenuBT" href="/sc/business/global/" title= "环球贸易及进出口"> <span>环球贸易及进出口</span> </a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/business/onlineservices/" data-target="#" title="网上服务" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"> <span>网上服务</span> <span class="access">(商务及贸易)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/business/forms/" data-target="#" title="常用政府表格" class="infoGovForms infoLink topicLink innerRow linkBlock hl"> <span>常用政府表格</span> <span class="access">(商务及贸易)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/about/govdirectory/" data-target="#" title="政府网站及人员" class="infoGW infoLink topicLink innerRow linkBlock hl"> <span>政府网站及人员</span> </a> </div> </div> </div>  <div class="menuItem" id="nonResidentsChildDir" title="非本港居民"> <a aria-haspopup="true" data-target="#subMenuNonResidents" href="/sc/nonresidents/" role="menuitem">非本港居民</a> </div>  <div aria-hidden="true" class="subMenu" id="subMenuNonResidents" role= "menu"> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoVisitinghkNR infoLink innerRow linkBlock" data-target="#visitinghkMenuNR" href="/sc/nonresidents/visitinghk/" title= "游览香港"> <span>游览香港</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoWorkinghkNR infoLink innerRow linkBlock" data-target="#workinghkMenuNR" href="/sc/nonresidents/workinghk/" title= "在香港就业"> <span>在香港就业</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoStudyinghkNR infoLink innerRow linkBlock" data-target="#studyinghkMenuNR" href="/sc/nonresidents/studyinghk/" title= "在香港升学"> <span>在香港升学</span> </a> </div> </div> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoVisarequireNR infoLink innerRow linkBlock" data-target="#visarequireMenuNR" href="/sc/nonresidents/visarequire/" title= "入境事务"> <span>入境事务</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoLivingNR infoLink innerRow linkBlock" data-target="#livingMenuNR" href="/sc/nonresidents/living/" title= "在香港生活"> <span>在香港生活</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoInvestinghkNR infoLink innerRow linkBlock" data-target="#investinghkMenuNR" href="/sc/nonresidents/investinghk/" title= "在香港营商"> <span>在香港营商</span> </a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/nonresidents/onlineservices/" data-target="#" title="网上服务" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"> <span>网上服务</span> <span class="access">(非本港居民)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/nonresidents/forms/" data-target="#" title="常用政府表格" class="infoGovForms infoLink topicLink innerRow linkBlock hl"> <span>常用政府表格</span> <span class="access">(非本港居民)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/sc/about/govdirectory/" data-target="#" title="政府网站及人员" class="infoGW infoLink topicLink innerRow linkBlock hl"> <span>政府网站及人员</span> </a> </div> </div> </div>  <div class="menuSearchBtn menuItem" title="Search Button"> <a id="ws-Search-Drop-Down" aria-haspopup="true" data-target="#subMenuSearch" href= "javascript:;" role="menuitem" title= "搜寻所有政府网页"></a> </div> <div aria-hidden="true" class="subMenu" id="subMenuSearch" role="menu"> <div class="searchWrapper" role="menuitem"> <form action="//www.search.gov.hk/search.html" id="searchFormMenu" method="get" name="searchFormMenu"> <label class="access" for="subSearchBar">搜寻所有政府网页</label> <input name="ui_lang" type="hidden" value="zh-hk"> <input name="ui_charset" type="hidden" value="utf-8"> <input name="query" class="searchBar subSearchBar ui-autocomplete-input" id="subSearchBar" placeholder="搜寻所有政府网页" size="20" type="text"> <input class="subSearchBtn" type="submit" value="搜寻所有政府网页" title="搜寻所有政府网页"> </form> </div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div>   <div id="communicationMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">通讯及科技</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/communication/infosec/index.htm" title="资讯保安及互联网服务" class="infoLink topicLink"><span>资讯保安及互联网服务 </span></a> </div><div class="infoItem"> <a href="/sc/residents/communication/mobilecomm/index.htm" title="流动通讯服务" class="infoLink topicLink"><span>流动通讯服务</span></a> </div><div class="infoItem"> <a href="/sc/residents/communication/governmentsupport/index.htm" title="政府支援" class="infoLink topicLink"><span>政府支援 </span></a> </div><div class="infoItem"> <a href="/sc/residents/communication/publicresources/index.htm" title="公众设施及资源" class="infoLink topicLink"><span>公众设施及资源 </span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/communication/hksmartcity/index.htm" title="香港智慧城市 " class="infoLink topicLink"><span>香港智慧城市 </span></a> </div><div class="infoItem"> <a href="/sc/residents/communication/egovernment/index.htm" title="电子政府" class="infoLink topicLink"><span>电子政府 </span></a> </div><div class="infoItem"> <a href="/sc/residents/communication/tv/index.htm" title="电视及电台广播" class="infoLink topicLink"><span>电视及电台广播</span></a> </div><div class="infoItem"> <a href="/sc/residents/communication/fixedline/index.htm" title="固网电话服务" class="infoLink topicLink"><span>固网电话服务</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="cultureMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">文化、康乐及运动</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/culture/recreation/index.htm" title="康乐及体育" class="infoLink topicLink"><span>康乐及体育</span></a> </div><div class="infoItem"> <a href="/sc/residents/culture/reading/index.htm" title="图书馆服务" class="infoLink topicLink"><span>图书馆服务</span></a> </div><div class="infoItem"> <a href="/sc/residents/culture/performart/index.htm" title="文化及艺术" class="infoLink topicLink"><span>文化及艺术</span></a> </div><div class="infoItem"> <a href="/sc/residents/culture/fun/index.htm" title="乐在香港" class="infoLink topicLink"><span>乐在香港</span></a> </div><div class="infoItem"> <a href="/sc/residents/culture/museum/index.htm" title="文物及博物馆" class="infoLink topicLink"><span>文物及博物馆</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/culture/trail/index.htm" title="郊野公园、远足路径及营地" class="infoLink topicLink"><span>郊野公园、远足路径及营地</span></a> </div><div class="infoItem"> <a href="/sc/residents/culture/events/index.htm" title="主要盛事及活动" class="infoLink topicLink"><span>主要盛事及活动</span></a> </div><div class="infoItem"> <a href="/sc/residents/culture/travel/index.htm" title="外游提示" class="infoLink topicLink"><span>外游提示</span></a> </div><div class="infoItem"> <a href="/sc/residents/culture/mobile/index.htm" title="流动应用程序" class="infoLink topicLink"><span>流动应用程序</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="educationMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">教育及培训</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/education/preprimary/index.htm" title="学前教育" class="infoLink topicLink"><span>学前教育</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/primary/index.htm" title="小学教育" class="infoLink topicLink"><span>小学教育</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/secondary/index.htm" title="中学教育" class="infoLink topicLink"><span>中学教育</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/postsecondary/index.htm" title="专上教育" class="infoLink topicLink"><span>专上教育</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/continuinged/index.htm" title="持续教育、职业训练及长者进修" class="infoLink topicLink"><span>持续教育、职业训练及长者进修</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/education/financialassistance/index.htm" title="资助及奖学金" class="infoLink topicLink"><span>资助及奖学金</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/qf/index.htm" title="资历架构" class="infoLink topicLink"><span>资历架构</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/specialservice/index.htm" title="特殊及其他教育服务" class="infoLink topicLink"><span>特殊及其他教育服务</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/examination/index.htm" title="考试及评估" class="infoLink topicLink"><span>考试及评估</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/highlights/index.htm" title="焦点资讯、公众参与及联络方法" class="infoLink topicLink"><span>焦点资讯、公众参与及联络方法</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="employmentMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">就业</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/employment/jobsearch" title="求职" class="infoLink topicLink"><span>求职</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/recruitment" title="招聘（雇主资讯）" class="infoLink topicLink"><span>招聘（雇主资讯） </span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/mpf" title="强积金制度" class="infoLink topicLink"><span>强积金制度</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/labour" title="劳工法例及指引" class="infoLink topicLink"><span>劳工法例及指引</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/employee" title="雇员保障及补偿" class="infoLink topicLink"><span>雇员保障及补偿</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/employment/safety/index.htm" title="职业安全及健康" class="infoLink topicLink"><span>职业安全及健康</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/retraining" title="政府补助及再培训" class="infoLink topicLink"><span>政府补助及再培训</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/workingoutsidehk" title="在香港以外地区工作" class="infoLink topicLink"><span>在香港以外地区工作</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/registration/index.htm" title="注册及申请执照" class="infoLink topicLink"><span>注册及申请执照</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="environmentMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">环境</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/environment/public/index.htm" title="公众参与" class="infoLink topicLink"><span>公众参与</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/waste/index.htm" title="废物及回收" class="infoLink topicLink"><span>废物及回收</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/air/index.htm" title="空气质素" class="infoLink topicLink"><span>空气质素</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/sustainable/index.htm" title="可持续发展" class="infoLink topicLink"><span>可持续发展</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/noise/index.htm" title="噪音" class="infoLink topicLink"><span>噪音</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/global/index.htm" title="全球环境" class="infoLink topicLink"><span>全球环境</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/environment/conservation/index.htm" title="自然保育" class="infoLink topicLink"><span>自然保育</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/water/index.htm" title="水质" class="infoLink topicLink"><span>水质</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/compliance/index.htm" title="遵守环保法例" class="infoLink topicLink"><span>遵守环保法例 </span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/eap/index.htm" title="环境影响评估与规划" class="infoLink topicLink"><span>环境影响评估与规划</span></a> </div><div class="infoItem"> <a href="/sc/residents/environment/support/index.htm" title="行业支援" class="infoLink topicLink"><span>行业支援 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="governmentMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">政府、法律及治安</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/government/political/index.htm" title="政府架构" class="infoLink topicLink"><span>政府架构</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/policy/index.htm" title="政府帐目及报告" class="infoLink topicLink"><span>政府帐目及报告</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/payment/index.htm" title="缴交政府帐单" class="infoLink topicLink"><span>缴交政府帐单</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/publication/index.htm" title="政府资讯及刊物" class="infoLink topicLink"><span>政府资讯及刊物</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/voting/index.htm" title="选举" class="infoLink topicLink"><span>选举</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/government/external/index.htm" title="对外事务" class="infoLink topicLink"><span>对外事务</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/law/index.htm" title="香港法律" class="infoLink topicLink"><span>香港法律</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/legal/index.htm" title="法律谘询及支援" class="infoLink topicLink"><span>法律谘询及支援</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/rights/index.htm" title="权益" class="infoLink topicLink"><span>权益</span></a> </div><div class="infoItem"> <a href="/sc/residents/government/crime/index.htm" title="治安" class="infoLink topicLink"><span>治安</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="healthMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">保健及医疗服务</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/health/hosp/index.htm" title="医院及诊所" class="infoLink topicLink"><span>医院及诊所</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/chinesemedicine/index.htm" title="中医药" class="infoLink topicLink"><span>中医药</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/foodsafe/index.htm" title="食物安全及营养" class="infoLink topicLink"><span>食物安全及营养</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/medianddevice/index.htm" title="药物及医疗仪器" class="infoLink topicLink"><span>药物及医疗仪器</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/commdiseases/index.htm" title="传染病" class="infoLink topicLink"><span>传染病</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/healthadvice/index.htm" title="健康须知及疾病预防" class="infoLink topicLink"><span>健康须知及疾病预防</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/health/childhealth/index.htm" title="儿童健康" class="infoLink topicLink"><span>儿童健康</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/mental/index.htm" title="心理健康" class="infoLink topicLink"><span>心理健康</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/addictions/index.htm" title="滥药及其他成瘾" class="infoLink topicLink"><span>滥药及其他成瘾</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/sexedu/index.htm" title="性及生育健康" class="infoLink topicLink"><span>性及生育健康</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/rehab/index.htm" title="康复及支援" class="infoLink topicLink"><span>康复及支援</span></a> </div><div class="infoItem"> <a href="/sc/residents/health/donation/index.htm" title="捐赠" class="infoLink topicLink"><span>捐赠</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="housingMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">房屋及社会服务 </a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/housing/publichousing/index.htm" title="公共房屋及资助置业计划" class="infoLink topicLink"><span>公共房屋及资助置业计划 </span></a> </div><div class="infoItem"> <a href="/sc/residents/housing/private/index.htm" title="私人物业及大厦管理" class="infoLink topicLink"><span>私人物业及大厦管理</span></a> </div><div class="infoItem"> <a href="/sc/residents/housing/water/index.htm" title="用水及排污" class="infoLink topicLink"><span>用水及排污</span></a> </div><div class="infoItem"> <a href="/sc/residents/housing/maintenance/index.htm" title="家居保养、卫生及安全" class="infoLink topicLink"><span>家居保养、卫生及安全</span></a> </div><div class="infoItem"> <a href="/sc/residents/housing/postal/index.htm" title="邮政服务" class="infoLink topicLink"><span>邮政服务</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/housing/moving/index.htm" title="家居搬迁" class="infoLink topicLink"><span>家居搬迁</span></a> </div><div class="infoItem"> <a href="/sc/residents/housing/socialservices/index.htm" title="社会服务" class="infoLink topicLink"><span>社会服务</span></a> </div><div class="infoItem"> <a href="/sc/residents/housing/securityassistance/index.htm" title="社会保障及援助" class="infoLink topicLink"><span>社会保障及援助</span></a> </div><div class="infoItem"> <a href="/sc/residents/housing/volunteering/index.htm" title="慈善活动" class="infoLink topicLink"><span>慈善活动 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="immigrationMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">入境事务</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/immigration/idcard/index.htm" title="香港身份证及居留权" class="infoLink topicLink"><span>香港身份证及居留权</span></a> </div><div class="infoItem"> <a href="/sc/residents/immigration/traveldoc/index.htm" title="香港特区旅行证件" class="infoLink topicLink"><span>香港特区旅行证件</span></a> </div><div class="infoItem"> <a href="/sc/residents/immigration/bdmreg/index.htm" title="出生、死亡及婚姻登记" class="infoLink topicLink"><span>出生、死亡及婚姻登记</span></a> </div><div class="infoItem"> <a href="/sc/residents/immigration/nonpermanent/index.htm" title="为非永久性居民提供的服务" class="infoLink topicLink"><span>为非永久性居民提供的服务</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/immigration/control/index.htm" title="出入境管制" class="infoLink topicLink"><span>出入境管制</span></a> </div><div class="infoItem"> <a href="/sc/residents/immigration/outsidehk/index.htm" title="协助在外的香港居民服务" class="infoLink topicLink"><span>协助在外的香港居民服务</span></a> </div><div class="infoItem"> <a href="/sc/residents/immigration/chinese/index.htm" title="中国国籍" class="infoLink topicLink"><span>中国国籍</span></a> </div><div class="infoItem"> <a href="/sc/residents/immigration/records/index.htm" title="申请个人资料 / 入境事务处资料" class="infoLink topicLink"><span>申请个人资料 / 入境事务处资料 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="taxesMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">税务及应课税品</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/taxes/salaries/index.htm" title="薪俸税及个人入息课税" class="infoLink topicLink"><span>薪俸税及个人入息课税</span></a> </div><div class="infoItem"> <a href="/sc/residents/taxes/etax/index.htm" title="「税务易」" class="infoLink topicLink"><span>「税务易」</span></a> </div><div class="infoItem"> <a href="/sc/residents/taxes/profits/index.htm" title="利得税" class="infoLink topicLink"><span>利得税</span></a> </div><div class="infoItem"> <a href="/sc/residents/taxes/property/index.htm" title="物业税" class="infoLink topicLink"><span>物业税</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/taxes/taxfiling/index.htm" title="提交报税表、查询及缴税" class="infoLink topicLink"><span>提交报税表、查询及缴税</span></a> </div><div class="infoItem"> <a href="/sc/residents/taxes/stamp/index.htm" title="印花税" class="infoLink topicLink"><span>印花税</span></a> </div><div class="infoItem"> <a href="/sc/residents/taxes/commodities/index.htm" title="应课税品" class="infoLink topicLink"><span>应课税品</span></a> </div><div class="infoItem"> <a href="/sc/residents/taxes/motortax/index.htm" title="汽车首次登记税" class="infoLink topicLink"><span>汽车首次登记税</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="transportMenuRS" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">运输及驾驶事务</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/transport/publictransport/index.htm" title="香港公共交通" class="infoLink topicLink"><span>香港公共交通</span></a> </div><div class="infoItem"> <a href="/sc/residents/transport/roadnetwork/index.htm" title="道路及设施" class="infoLink topicLink"><span>道路及设施</span></a> </div><div class="infoItem"> <a href="/sc/residents/transport/roadandtraffic/index.htm" title="道路、交通情况及特别交通措施" class="infoLink topicLink"><span>道路、交通情况及特别交通措施</span></a> </div><div class="infoItem"> <a href="/sc/residents/transport/drivinglicense/index.htm" title="驾驶执照及考试" class="infoLink topicLink"><span>驾驶执照及考试</span></a> </div><div class="infoItem"> <a href="/sc/residents/transport/vehicle/index.htm" title="车辆牌照、登记及检验" class="infoLink topicLink"><span>车辆牌照、登记及检验 </span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/transport/crossboundary/index.htm" title="跨界交通" class="infoLink topicLink"><span>跨界交通</span></a> </div><div class="infoItem"> <a href="/sc/residents/transport/airpassenger/index.htm" title="航空旅客服务" class="infoLink topicLink"><span>航空旅客服务</span></a> </div><div class="infoItem"> <a href="/sc/residents/transport/vessel/index.htm" title="船只操作员及飞行员牌照" class="infoLink topicLink"><span>船只操作员及飞行员牌照</span></a> </div><div class="infoItem"> <a href="/sc/residents/transport/safetymeasuresandtips" title="安全守则／资讯" class="infoLink topicLink"><span>安全守则／资讯 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="bfMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">方便營商措施</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/theme/bf/" title="方便营商主页" class="infoLink topicLink"><span>方便营商主页</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="businessgovMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">政府作为营商伙伴</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/businessgov/selling/index.htm" title="向政府进行销售" class="infoLink topicLink"><span>向政府进行销售</span></a> </div><div class="infoItem"> <a href="/sc/business/businessgov/buying/index.htm" title="向政府提出租购" class="infoLink topicLink"><span>向政府提出租购</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/government/payment/index.htm" title="缴交政府帐单" class="infoLink topicLink"><span>缴交政府帐单</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="businessmainlandMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">在中国营商</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/businessmainland/businessinfochina/index.htm" title="中国商贸资讯" class="infoLink topicLink"><span>中国商贸资讯</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/businessmainland/cepa/index.htm" title="CEPA" class="infoLink topicLink"><span>CEPA</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="corporateMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">企业社会责任</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/corporate/businessethics/index.htm" title="商业道德" class="infoLink topicLink"><span>商业道德</span></a> </div><div class="infoItem"> <a href="/sc/business/corporate/corporate/index.htm" title="企业社区参与" class="infoLink topicLink"><span>企业社区参与</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/environment/compliance/index.htm" title="遵守环保法例" class="infoLink topicLink"><span>遵守环保法例</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="ecommerceMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">电子商贸及资讯保安</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/ecommerce/ecommerce/index.htm" title="电子商贸" class="infoLink topicLink"><span>电子商贸</span></a> </div><div class="infoItem"> <a href="/sc/business/supportenterprises/innovation/index.htm" title="对创新、设计及科技的支援" class="infoLink topicLink"><span>对创新、设计及科技的支援</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/ecommerce/infosec/index.htm" title="资讯保安" class="infoLink topicLink"><span>资讯保安</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="globalMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">环球贸易及进出口</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/global/importexport/index.htm" title="进口及出口" class="infoLink topicLink"><span>进口及出口</span></a> </div><div class="infoItem"> <a href="/sc/business/global/logistics/index.htm" title="物流" class="infoLink topicLink"><span>物流</span></a> </div><div class="infoItem"> <a href="/sc/business/global/quality/index.htm" title="品质保证、产品标准及认证" class="infoLink topicLink"><span>品质保证、产品标准及认证</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/global/sourcing/index.htm" title="采购及商贸配对" class="infoLink topicLink"><span>采购及商贸配对</span></a> </div><div class="infoItem"> <a href="/sc/business/global/trade/index.htm" title="展览活动" class="infoLink topicLink"><span>展览活动</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="humanresourcesMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">人力资源</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/humanresources/equal/index.htm" title="雇佣方面的平等机会及私隐保障" class="infoLink topicLink"><span>雇佣方面的平等机会及私隐保障</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/recruitment/index.htm" title="招聘" class="infoLink topicLink"><span>招聘</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/labour/index.htm" title="劳工法例及指引" class="infoLink topicLink"><span>劳工法例及指引</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/mpf/index.htm" title="强积金制度" class="infoLink topicLink"><span>强积金制度</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/employment/employee/index.htm" title="雇员保障及补偿" class="infoLink topicLink"><span>雇员保障及补偿</span></a> </div><div class="infoItem"> <a href="/sc/residents/employment/safety/index.htm" title="职业安全及健康" class="infoLink topicLink"><span>职业安全及健康</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/continuinged/index.htm" title="持续教育、职业训练及长者进修" class="infoLink topicLink"><span>持续教育、职业训练及长者进修</span></a> </div><div class="infoItem"> <a href="/sc/residents/education/qf/index.htm" title="资历架构" class="infoLink topicLink"><span>资历架构</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="marketMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">市场资讯及统计数据</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/market/economic/index.htm" title="经济报告及商业统计" class="infoLink topicLink"><span>经济报告及商业统计</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/market/marketindustry/index.htm" title="市场及行业资讯" class="infoLink topicLink"><span>市场及行业资讯</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="registrationMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">注册及牌照</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/registration/businesscompany/index.htm" title="商业登记及公司注册" class="infoLink topicLink"><span>商业登记及公司注册</span></a> </div><div class="infoItem"> <a href="/sc/business/registration/license/index.htm" title="牌照及许可证" class="infoLink topicLink"><span>牌照及许可证</span></a> </div><div class="infoItem"> <a href="/sc/business/registration/intellectual/index.htm" title="知识产权" class="infoLink topicLink"><span>知识产权</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/registration/deregistration/index.htm" title="取消商业登记及撤销公司注册" class="infoLink topicLink"><span>取消商业登记及撤销公司注册 </span></a> </div><div class="infoItem"> <a href="/sc/business/registration/bankruptcy/index.htm" title="破产及清盘 " class="infoLink topicLink"><span>破产及清盘 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="supportenterprisesMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">对本地及外地企业的支援</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/supportenterprises/localenterprises/index.htm" title="对本地企业及中小企的支援" class="infoLink topicLink"><span>对本地企业及中小企的支援</span></a> </div><div class="infoItem"> <a href="/sc/business/supportenterprises/foreignenterprises/index.htm" title="对外地企业的支援" class="infoLink topicLink"><span>对外地企业的支援</span></a> </div><div class="infoItem"> <a href="/sc/business/supportenterprises/innovation/index.htm" title="对创新、设计及科技的支援" class="infoLink topicLink"><span>对创新、设计及科技的支援</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/supportenterprises/funding/index.htm" title="政府资助计划" class="infoLink topicLink"><span>政府资助计划</span></a> </div><div class="infoItem"> <a href="/sc/business/supportenterprises/businesstopics/index.htm" title="营商专题" class="infoLink topicLink"><span>营商专题</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="taxesMenuBT" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">税务</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/business/taxes/profittax/index.htm" title="利得税" class="infoLink topicLink"><span>利得税</span></a> </div><div class="infoItem"> <a href="/sc/business/taxes/obligations/index.htm" title="业务经营者的税务责任" class="infoLink topicLink"><span>业务经营者的税务责任</span></a> </div><div class="infoItem"> <a href="/sc/business/taxes/employer/index.htm" title="雇主的税务责任" class="infoLink topicLink"><span>雇主的税务责任</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/residents/taxes/property/index.htm" title="物业税" class="infoLink topicLink"><span>物业税</span></a> </div><div class="infoItem"> <a href="/sc/residents/taxes/stamp/index.htm" title="印花税" class="infoLink topicLink"><span>印花税</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="investinghkMenuNR" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">在香港营商</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/investinghk/doingbusiness/index.htm" title="在香港营商" class="infoLink topicLink"><span>在香港营商 </span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/investinghk/visasentrypermits/index.htm" title="签证／进入许可的简介及申请" class="infoLink topicLink"><span>签证／进入许可的简介及申请 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="livingMenuNR" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">在香港生活</a> </div> <div class="subMenu active"> <div class="subMenuCol"> <div class="infoItem"> <a href="/sc/nonresidents/living/index.htm" title="在香港生活" class="infoLink topicLink"><span>在香港生活</span></a> </div> </div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="studyinghkMenuNR" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">在香港升学 </a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/studyinghk/educationinfo/index.htm" title="教育资讯" class="infoLink topicLink"><span>教育资讯 </span></a> </div><div class="infoItem"> <a href="/sc/nonresidents/studyinghk/visasentrypermits/index.htm" title="签证／进入许可的简介及申请" class="infoLink topicLink"><span>签证／进入许可的简介及申请 </span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/studyinghk/entryarrangement/index.htm" title="入境安排" class="infoLink topicLink"><span>入境安排 </span></a> </div><div class="infoItem"> <a href="/sc/nonresidents/studyinghk/suppfinassistance/index.htm" title="支援及资助" class="infoLink topicLink"><span>支援及资助 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="visarequireMenuNR" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">入境事务</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/visarequire/general/index.htm" title="一般签证的要求" class="infoLink topicLink"><span>一般签证的要求 </span></a> </div><div class="infoItem"> <a href="/sc/nonresidents/visarequire/visasentrypermits/index.htm" title="签证／进入许可的简介及申请" class="infoLink topicLink"><span>签证／进入许可的简介及申请 </span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/visarequire/echannel/index.htm" title="旅客自助出入境检查（e-道）服务" class="infoLink topicLink"><span>旅客自助出入境检查（e-道）服务</span></a> </div><div class="infoItem"> <a href="/sc/nonresidents/visarequire/records/index.htm" title="申请个人资料／入境事务处资料" class="infoLink topicLink"><span>申请个人资料／入境事务处资料</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="visitinghkMenuNR" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">游览香港</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/visitinghk/cityatt/index.htm" title="观光旅游及美食" class="infoLink topicLink"><span>观光旅游及美食</span></a> </div><div class="infoItem"> <a href="/sc/nonresidents/visitinghk/usefulinfo/index.htm" title="旅游实用资讯" class="infoLink topicLink"><span>旅游实用资讯</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/visitinghk/protection/index.htm" title="旅客的安全及保障" class="infoLink topicLink"><span>旅客的安全及保障</span></a> </div><div class="infoItem"> <a href="/sc/nonresidents/visitinghk/visasentrypermits/index.htm" title="签证／进入许可的简介及申请" class="infoLink topicLink"><span>签证／进入许可的简介及申请 </span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> <div id="workinghkMenuNR" class="menuTab innerMenu navMobileTab"> <a href="" class="btnMenuBack" title="">< 返回</a> <div class="active menuItem"> <a href="">在香港就业</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/workinghk/employment/index.htm" title="香港的就业情况" class="infoLink topicLink"><span>香港的就业情况</span></a> </div><div class="infoItem"> <a href="/sc/nonresidents/workinghk/taxinhk/index.htm" title="香港的税务事宜" class="infoLink topicLink"><span>香港的税务事宜</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/sc/nonresidents/workinghk/visasentrypermits/index.htm" title="签证／进入许可的简介及申请" class="infoLink topicLink"><span>签证／进入许可的简介及申请</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/sc/theme/mygovhk/">我的政府一站通</a> </div> </div> </div> </nav> </div> </div> </header> <main> <nav class="contentWrapper"> <ul class="navigator"> <li><a href="/sc/residents/">主页</a></li> <li> <a href="/sc/residents" title="本港居民">本港居民</a> </li> <li> <a href="/sc/residents/taxes" title="税务及应课税品">税务及应课税品</a> </li> <li> <a href="/sc/residents/taxes/commodities" title="应课税品">应课税品</a> </li> <li>应课税品</li> </ul> </nav> <div id="mainHolder" class="mainHolder"> <div class="innerPageWrapper first"> <div class="contentWrapper"> <h1 class="title showOnMobile">税务及应课税品</h1> <div class="blockRow noMarginDt first"> <aside class="sideNav gridBlock noBG block-1-4 blockTb-1-1 tagBlock expandable expandTb"> <div class="blockHead showOnTablet"> <h2>应课税品</h2> </div> <nav> <div class="blockTagHolder"><a href="/sc/residents/taxes/salaries/index.htm" title="薪俸税及个人入息课税" class="blockTag"><span>薪俸税及个人入息课税</span></a><a href="/sc/residents/taxes/etax/index.htm" title="「税务易」" class="blockTag"><span>「税务易」</span></a><a href="/sc/residents/taxes/profits/index.htm" title="利得税" class="blockTag"><span>利得税</span></a><a href="/sc/residents/taxes/property/index.htm" title="物业税" class="blockTag"><span>物业税</span></a><a href="/sc/residents/taxes/taxfiling/index.htm" title="提交报税表、查询及缴税" class="blockTag"><span>提交报税表、查询及缴税</span></a><a href="/sc/residents/taxes/stamp/index.htm" title="印花税" class="blockTag"><span>印花税</span></a><a href="/sc/residents/taxes/commodities/index.htm" title="应课税品" class="blockTag"><span>应课税品</span></a><a href="/sc/residents/taxes/motortax/index.htm" title="汽车首次登记税" class="blockTag"><span>汽车首次登记税</span></a> </div> </nav> </aside> <div id="innerPageSideNav" class="gridBlock noBG block-3-4 blockTb-1-1 tagBlock nonSyncHeight"> <div class="blockDetailHolder"> <div id="skiptargetholder" class="access"><span id="skiptarget" title="maincontent"></span></div> <h1 class="title hideOnMobile titleCommunication">税务及应课税品</h1> <div class="innerPageListGrid"> <div class="itemRef"></div> <div class="item w2 wantTo hideOnTablet syncSlide moveToTarget" id="wantToDesktop" data-target-desktop="#wantToDesktop" data-target-tablet="#wantToTablet" data-target-mobile="#wantToTablet"> <div class="outer"> <div class="cell wantToText"> <h2>我想</h2> </div><div class="cell wantToList"> <ul> <li> <a href="/sc/apps/irdetaxlogin.htm" class="topicLink externalLink">登入「税务易」账户、检视税务状况及信息</a> </li> <li> <a href="/sc/apps/irdetax.htm" class="topicLink externalLink">开立「税务易」账户或完成「税务易」账户登记程序</a> </li> <li> <a href="/sc/residents/taxes/etax/services/tax_computation.htm" class="topicLink externalLink">计算薪俸税及个人入息课税</a> </li> <li> <a href="/sc/residents/taxes/salaries/allowances/allowances/allowances.htm" class="topicLink externalLink">了解我可享有的免税额</a> </li> <li> <a href="/sc/residents/taxes/taxfiling/payment/telephonepayment.htm" class="topicLink externalLink">以电子方式缴付税款、商业登记费、印花税或购买储税券</a> </li> </ul> </div> </div> </div> <div class="item hideOnTablet syncSlide"> <div class="outer moveToTarget" id="sliderDesktop" data-target-desktop="#sliderDesktop" data-target-tablet="#sliderTablet" data-target-mobile="#sliderTablet"> <aside class="swiper-container promote-slider"> <div class="swiper-wrapper"> <div class="swiper-slide"> <a title="" href="/sc/apps/ecardhk.htm"><img src="/sc/images/lower_promo/ban_ecardthankyou.jpg" title="传送心意卡以表谢意" alt="传送心意卡以表谢意"></a> </div> <div class="swiper-slide"> <a title="" href="https://www.ird.gov.hk/chs/tax/budget.htm"><img src="/sc/residents/taxes/images/2024/budget.jpg" title="2024-25年度财政预算案税务措施" alt="2024-25年度财政预算案税务措施"></a> </div><div class="swiper-slide"> <a title="" href="https://www.gov.hk/sc/residents/taxes/etax/services/stamping_of_document.htm"><img src="/tc/residents/taxes/images/2019/stamp_banner.gif" title="为物業及股票转让文件加盖印花" alt="为物業及股票转让文件加盖印花"></a> </div><div class="swiper-slide"> <a title="" href="https://www.ird.gov.hk/chs/tax/err.htm"><img src="/sc/residents/taxes/images/err.jpg" title="雇主电子报税" alt="雇主电子报税"></a> </div> </div> <div class="swiper-control"> <div class="swiper-control-holder"> <div class="swiper-button-pause" title="暂停"></div> <div class="swiper-button-prev-custom" title="上一张"></div> <div class="swiper-pagination"></div> <div class="swiper-button-next-custom" title="下一张"></div> </div> </div> </aside> </div> </div> <div class="item bannerGuidebook line"> </div> <h2 class="access" id="smartmenuH2">应课税品</h2> <h3 class="access" id="smartmenuH3">灵活网格</h3> <div class="item"> <div class="outer"> <div class="text"> <a href="https://www.customs.gov.hk/sc/passenger_clearance/duty_free/index.html" class="itemTitle"> <h4>入境旅客的免税优惠</h4> </a> <p class="itemDesc"><p>此网页详列进入本港的旅客，就酒类和烟草产品可享有的免税优惠。 </p></p> </div> </div> </div><div class="item"> <div class="outer"> <div class="text"> <a href="https://www.customs.gov.hk/sc/trade_facilitation/dutiable/index.html" class="itemTitle"> <h4>酒类、烟草、碳氢油类及甲醇的税项</h4> </a> <p class="itemDesc"><p>进口货品包括酒类、烟草、碳氢油类及甲醇须要缴税。你可在此查阅有关税率及详情。</p></p> </div> </div> </div><div class="item"> <div class="outer"> <div class="text"> <a href="https://www.customs.gov.hk/sc/service-enforcement-information/trade-facilitation/dutiable-commodities/index.html" class="itemTitle"> <h4>牌照及许可证</h4> </a> <p class="itemDesc"><p>进口、出口、制造、存放及搬运任何应课税品之人士必须持有有关之牌照或许可证。你可浏览此网页了解所需要的牌照或许可证种类及其申请手续。 </p></p> </div> </div> </div><div class="item"> <div class="outer"> <div class="text"> <a href="https://www.customs.gov.hk/sc/service-enforcement-information/trade-facilitation/faqs/index.html#dutiable" class="itemTitle"> <h4>应课税品的常见问题</h4> </a> <p class="itemDesc"><p>你可在此细阅有关应课税品的常见问题及答案。</p></p> </div> </div> </div> </div> <div class="bottomBar"><div id="feedbackFormWrapper"> <form id="feedbackForm" name="feedbackForm" method="post" action="#" > <input type="hidden" name="fb_url" value="" /> <input type="hidden" name="fb_id" value="" /> <input type="hidden" name="fb_page_type" value="" /> <input type="hidden" name="fb_language" value="" /> <input type="hidden" name="fb_usergroup" value="" /> <input type="hidden" name="fb_cluster" value="" /> <div id="giveFeedback2" class="giveFeedback2"> <div class="feedback2Question">本页内容对你有帮助吗？</div> <div class="feedback2Answer"> <fieldset> <legend class="access">本页内容对你有帮助吗？</legend> <input type="radio" name="fb_face" id="fb_face_good" value="GOOD"/> <label for="fb_face_good"><img src="/images/feedback/good.png" alt="很有帮助" title="很有帮助" /></label> <input type="radio" name="fb_face" id="fb_face_ok" value="OK"/> <label for="fb_face_ok"><img src="/images/feedback/ok.png" alt="一般" title="一般" /></label> <input type="radio" name="fb_face" id="fb_face_bad" value="BAD"/> <label for="fb_face_bad"><img src="/images/feedback/bad.png" alt="没有帮助" title="没有帮助" /></label> </fieldset> </div> </div> <div id="giveFeedback3" class="giveFeedback3"> <div id="feedback3Matter" class="feedbackBoldText">欢迎输入你的意见！（可选择填写）</div> <div id="feedback3AlertMessage" class="feedbackAlertMessage"></div> <label for="feedback3Answer" class="access">欢迎输入你的意见！（可选择填写）</label> <textarea id="feedback3Answer" name="fb_text" rows="3" placeholder="你的意见只会用作改善「香港政府一站通」，个人资料并不会被收集及处理。"></textarea> <div class="feedback3Buttons">  <input id="feedback3Submit" type="button" value="提交">  </div> <div id="feedback3NoticeMessage" class="feedbackNoticeMessage">请注意: 此表格并非用作处理查询或投诉，如需协助，请致电<a href="tel:1835500" title="（852）183 5500">（852）183 5500</a>或电邮<a class="externalLink" href="mailto:enquiry@1835500.gov.hk" title="enquiry@1835500.gov.hk">enquiry@1835500.gov.hk 联络24小时服务的支援中心。</a>联络24小时服务的支援中心。</div> </div> <div id="giveFeedback4" class="giveFeedback4"> <div id="feedback4Matter" class="feedbackBoldText">多谢！你的意见只会用作改善「香港政府一站通」。</div> </div> </form> </div> <div class="lastRevision">覆检日期：2023年8月</div> </div> </div> </div> </div> <div class="clearfix"></div> </div> </div> <div class="innerPageWrapper hideOnTablet"> <div class="contentWrapper moveToTarget" id="shortCutDesktop" data-target-desktop="#shortCutDesktop" data-target-tablet="#shortCutTablet" data-target-mobile="#shortCutTablet"> <div class="blockRow"> <div class="hrLine hideOnTablet"></div> <h2 class="access">相关内容</h2> <aside class="gridBlock block-3-3 blockMb-1-1 blockTagHolderBg"> <div class="blockTagHolder tagBlock nonSyncHeight"> <div class="blockHead block-1-3 blockMb-1-1"> <a href="#related_links" title="相关连结" class="blockTag"> <h3>相关连结</h3> </a> </div><ul id="related_links" class="tagContentHolder block-2-3 blockMb-1-1"><li> <a href="https://www.customs.gov.hk/sc/service-enforcement-information/passenger-clearance/index.html" title="入境旅客就海关事项须知" class="serviceLink">入境旅客就海关事项须知</a> </li> <li> <a href="https://www.fehd.gov.hk/sc_chi/LLB_web/llb_index.html" title="酒牌局" class="serviceLink">酒牌局</a> </li> </ul> <div class="blockHead block-1-3 blockMb-1-1"> <a href="#block__top_online_forms" title="常用政府表格" class="blockTag"> <h3>常用政府表格</h3> </a> </div><ul id="block__top_online_forms" class="tagContentHolder block-2-3 blockMb-1-1"> <li> <a data-formcatid="306" href="#306" title="306" class="serviceLink">306</a> </li> <li> <a data-formcatid="312" href="#312" title="312" class="serviceLink">312</a> </li> <li> <a data-formcatid="311" href="#311" title="311" class="serviceLink">311</a> </li> <li> <a data-formcatid="310" href="#310" title="310" class="serviceLink">310</a> </li> <li> <a data-formcatid="1787" href="#1787" title="1787" class="serviceLink">1787</a> </li> <li> <a data-formcatid="1759" href="#1759" title="1759" class="serviceLink">1759</a> </li> <li> <a href="/sc/residents/forms/index.htm" class="serviceLink" title="更多政府表格"> 更多 <span class="access">常用政府表格</span> ></a> </li> </ul> <div class="blockHead block-1-3 blockMb-1-1"> <a href="#block__top_online_services" title="常用网上服务" class="blockTag"> <h3>常用网上服务</h3> </a> </div><ul id="block__top_online_services" class="tagContentHolder block-2-3 blockMb-1-1"> <li> <a href="/sc/apps/irdetaxlogin.htm" class="serviceLink" title="开立「税务易」账户（只备有繁体版本）">开立「税务易」账户（只备有繁体版本）</a> </li> <li> <a href="/sc/apps/irdfileindividualstaxreturn.htm" class="serviceLink" title="提交个别人士报税表（BIR60）（只备有繁体版本）">提交个别人士报税表（BIR60）（只备有繁体版本）</a> </li> <li> <a href="/sc/apps/irdfilepropertytaxreturn.htm" class="serviceLink" title="提交联名物业的物业税报税表（BIR57）（只备有繁体版本）">提交联名物业的物业税报税表（BIR57）（只备有繁体版本）</a> </li> <li> <a href="/sc/residents/taxes/etax/services/stamp_duty_computation.htm" class="serviceLink" title="计算印花税（物业）">计算印花税（物业）</a> </li> <li> <a href="/sc/residents/taxes/etax/services/tax_computation.htm" class="serviceLink" title="计算薪俸税款及个人入息课税税款">计算薪俸税款及个人入息课税税款</a> </li> <li> <a href="/sc/apps/irdetax.htm" class="serviceLink" title="检视「税务易」账户、税务状况及信息（只备有繁体版本）">检视「税务易」账户、税务状况及信息（只备有繁体版本）</a> </li> <li> <a href="/sc/residents/onlineservices/index.htm" class="serviceLink" title="更多网上服务"> 更多 <span class="access">常用网上服务</span> ></a> </li> </ul> </div> </aside> </div> </div> </div> <div class="innerPageWrapper bgLightGrey showOnTablet"> <div class="contentWrapper"> <div class="block-1-1 wantTo showOnTablet moveToTarget" id="wantToTablet" data-target-desktop="#wantToDesktop" data-target-tablet="#wantToTablet" data-target-mobile="#wantToTablet"> </div> </div> </div> <div class="innerPageWrapper bgWhite showOnTablet"> <div class="contentWrapper"> <div class="item">  <div class="outer moveToTarget" id="sliderTablet" data-target-desktop="#sliderDesktop" data-target-tablet="#sliderTablet" data-target-mobile="#sliderTablet"> </div> </div> </div> </div> <div class="innerPageWrapper bgLightGrey showOnTablet"> <div class="contentWrapper moveToTarget" id="shortCutTablet" data-target-desktop="#shortCutDesktop" data-target-tablet="#shortCutTablet" data-target-mobile="#shortCutTablet"> </div> </div> </div> </main> <footer> <div class="contentWrapper"> <a href="#" title="回到页首" id="backToTop"> 回到页首 </a> <h2 class="access">页尾菜单</h2> <div class="footerLeft gridBlock block-1-2 blockMb-1-1"> <ul id="auxiliaryMenu"> <li><a id="ws-footer-aboutus" class="topicLink" href="/sc/about/aboutus.htm" title="关于我们">关于我们</a></li> <li><a id="ws-footer-abouthk" class="topicLink" href="/sc/about/abouthk/" title="关于香港">关于香港</a></li> <li><a id="ws-footer-accessibility" class="topicLink" href="/sc/about/accessibility/" title="无障碍浏览">无障碍浏览</a></li> <li><a id="ws-footer-helpdesk" class="topicLink" href="/sc/about/helpdesk/" title="帮助">帮助</a></li> <li class="noLine"><a id="ws-footer-linkpolicy" class="topicLink" href="/sc/about/linkpolicy/" title="连结到政府一站通">连结到政府一站通</a></li> <li class="listBreaker"><span></span></li> <li><a id="ws-footer-copyright" class="topicLink" href="/sc/about/copyright.htm" title="版权告示">版权告示</a></li> <li><a id="ws-footer-disclaimer" class="topicLink" href="/sc/about/disclaimer.htm" title="免责声明">免责声明</a></li> <li class="noLine"><a id="ws-footer-privacy" class="topicLink" href="/sc/about/privacy.htm" title="私隐政策">私隐政策</a></li> </ul> </div> <div class="footerRight gridBlock block-1-2 blockMb-1-1"> <div id="wcag2aa" class="w3 gridBlock block-1-4"><a id="footerLogoAA" href="https://www.w3.org/WAI/WCAG2AA-Conformance" title="符合万维网联盟有关无障碍网页设计指引中2A级别的要求" rel="external"><img src="/images/footer/wcag2AA.gif" alt="符合万维网联盟有关无障碍网页设计指引中2A级别的要求" /></a></div><div class="gridBlock block-1-4"><a id="footerLogoR6" href="https://www.ipv6forum.com" title="IPv6 电脑器材可浏览本网站" rel="external"><img src="/images/footer/ipv6.jpg" alt="IPv6 电脑器材可浏览本网站" /></a></div><div class="gridBlock block-1-4"><img src="/images/footer/gold_logo.png" alt="无障碍网页嘉许计划" /></a></div><div class="gridBlock block-1-4"><a id="footerLogoHk" href="https://www.brandhk.gov.hk/html/sc/index.html" rel="external" title="香港品牌"><img src="/images/footer/brandhk.gif" alt="Brand Hong Kong" title="香港品牌" /></a></div> </div> </div> </footer> <script src="/applications/chatbot/chatbot.js?20240718.103313"></script> <div id="webstat"> <script src="/applications/user_exp/polyfill.min.js?20200616.100033"></script> <script src="/applications/user_exp/fetch.umd.js?20200616.100033"></script> <script src="/applications/user_exp/user_exp_common.js?20210216.114828"></script> <script src="/applications/user_exp/feedback.js?20210430.101915"></script> <script src="/applications/uss_bd/uss_bd.js?20200904.101013" id="govhk_survey_uss_bd_js"></script> <script src="/applications/survey_banner/health/survey_banner.js?20240508.155042"></script> <script src="/applications/uss_govhk/uss_govhk.js?20241106.164623"></script> <script src="/js/prepost/webstat_tracking.js?20210216.114831"></script> <script src="/js/libs/piwik.js?20230621.175128" defer></script> <noscript><p><img src="//ws1.one.gov.hk/piwik/piwik.php?idsite=2&rec=1" style="border:0" alt="" ></p></noscript> </div> </body> </html>