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data-target="#registrationMenuBT" href="/tc/business/registration/" title= "註冊及牌照"> <span>註冊及牌照</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoEcommerceBT infoLink innerRow linkBlock" data-target="#ecommerceMenuBT" href="/tc/business/ecommerce/" title= "電子商貿及資訊保安"> <span>電子商貿及資訊保安</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoSupportenterprisesBT infoLink innerRow linkBlock" data-target="#supportenterprisesMenuBT" href="/tc/business/supportenterprises/" title= "對本地及外地企業的支援"> <span>對本地及外地企業的支援</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoGlobalBT infoLink innerRow linkBlock" data-target="#globalMenuBT" href="/tc/business/global/" title= "環球貿易及進出口"> <span>環球貿易及進出口</span> </a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/tc/business/onlineservices/" data-target="#" title="網上服務" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"> <span>網上服務</span> <span class="access">(商務及貿易)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/tc/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">(商務及貿易)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/tc/about/govdirectory/" data-target="#" title="政府網站及人員" class="infoGW infoLink topicLink innerRow linkBlock hl"> <span>政府網站及人員</span> </a> </div> </div> </div>  <div class="menuItem" id="nonResidentsChildDir" title="非本港居民"> <a aria-haspopup="true" data-target="#subMenuNonResidents" href="/tc/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="/tc/nonresidents/visitinghk/" title= "遊覽香港"> <span>遊覽香港</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoWorkinghkNR infoLink innerRow linkBlock" data-target="#workinghkMenuNR" href="/tc/nonresidents/workinghk/" title= "在香港就業"> <span>在香港就業</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoStudyinghkNR infoLink innerRow linkBlock" data-target="#studyinghkMenuNR" href="/tc/nonresidents/studyinghk/" title= "在香港升學"> <span>在香港升學</span> </a> </div> </div> <div class="subMenuCol"> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoVisarequireNR infoLink innerRow linkBlock" data-target="#visarequireMenuNR" href="/tc/nonresidents/visarequire/" title= "入境事務"> <span>入境事務</span> </a> </div> <div class="infoItem"> <a role="menuitem" class="innerPageLink infoLivingNR infoLink innerRow linkBlock" data-target="#livingMenuNR" href="/tc/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="/tc/nonresidents/investinghk/" title= "在香港營商"> <span>在香港營商</span> </a> </div> </div> <div class="hmNewHeader__subMenuHr"></div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/tc/nonresidents/onlineservices/" data-target="#" title="網上服務" class="infoOnlineServices infoLink topicLink innerRow linkBlock hl"> <span>網上服務</span> <span class="access">(非本港居民)</span> </a> </div> </div> <div class="subMenuCol govFullList"> <div class="infoItem"> <a role="menuitem" href="/tc/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="/tc/about/govdirectory/" data-target="#" title="政府網站及人員" class="infoGW infoLink topicLink innerRow linkBlock hl"> <span>政府網站及人員</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= "搜尋所有政府網頁"></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">搜尋所有政府網頁</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="搜尋所有政府網頁" size="20" type="text"> <input class="subSearchBtn" type="submit" value="搜尋所有政府網頁" title="搜尋所有政府網頁"> </form> </div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="">通訊及科技</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/communication/infosec/index.htm" title="資訊保安及互聯網服務" class="infoLink topicLink"><span>資訊保安及互聯網服務</span></a> </div><div class="infoItem"> <a href="/tc/residents/communication/mobilecomm/index.htm" title="流動通訊服務" class="infoLink topicLink"><span>流動通訊服務</span></a> </div><div class="infoItem"> <a href="/tc/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="/tc/residents/communication/publicresources/index.htm" title="公眾設施及資源" class="infoLink topicLink"><span>公眾設施及資源</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/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="/tc/residents/communication/egovernment/index.htm" title="電子政府" class="infoLink topicLink"><span>電子政府</span></a> </div><div class="infoItem"> <a href="/tc/residents/communication/tv/index.htm" title="電視及電台廣播" class="infoLink topicLink"><span>電視及電台廣播</span></a> </div><div class="infoItem"> <a href="/tc/residents/communication/fixedline/index.htm" title="固網電話服務" class="infoLink topicLink"><span>固網電話服務</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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、康樂及運動</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/culture/recreation/index.htm" title="康樂及體育" class="infoLink topicLink"><span>康樂及體育</span></a> </div><div class="infoItem"> <a href="/tc/residents/culture/reading/index.htm" title="圖書館服務" class="infoLink topicLink"><span>圖書館服務</span></a> </div><div class="infoItem"> <a href="/tc/residents/culture/performart/index.htm" title="文化及藝術" class="infoLink topicLink"><span>文化及藝術</span></a> </div><div class="infoItem"> <a href="/tc/residents/culture/fun/index.htm" title="樂在香港" class="infoLink topicLink"><span>樂在香港</span></a> </div><div class="infoItem"> <a href="/tc/residents/culture/museum/index.htm" title="文物及博物館" class="infoLink topicLink"><span>文物及博物館</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/culture/trail/index.htm" title="郊野公園、遠足路徑及營地" class="infoLink topicLink"><span>郊野公園、遠足路徑及營地</span></a> </div><div class="infoItem"> <a href="/tc/residents/culture/events/index.htm" title="主要盛事及活動" class="infoLink topicLink"><span>主要盛事及活動</span></a> </div><div class="infoItem"> <a href="/tc/residents/culture/travel/index.htm" title="外遊提示" class="infoLink topicLink"><span>外遊提示</span></a> </div><div class="infoItem"> <a href="/tc/residents/culture/mobile/index.htm" title="流動應用程式" class="infoLink topicLink"><span>流動應用程式</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="">教育及培訓</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/education/preprimary/index.htm" title="學前教育" class="infoLink topicLink"><span>學前教育</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/primary/index.htm" title="小學教育" class="infoLink topicLink"><span>小學教育</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/secondary/index.htm" title="中學教育" class="infoLink topicLink"><span>中學教育</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/postsecondary/index.htm" title="專上教育" class="infoLink topicLink"><span>專上教育</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/continuinged/index.htm" title="持續教育、職業訓練及長者進修" class="infoLink topicLink"><span>持續教育、職業訓練及長者進修</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/education/financialassistance/index.htm" title="資助及獎學金" class="infoLink topicLink"><span>資助及獎學金</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/qf/index.htm" title="資歷架構" class="infoLink topicLink"><span>資歷架構</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/specialservice/index.htm" title="特殊及其他教育服務" class="infoLink topicLink"><span>特殊及其他教育服務</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/examination/index.htm" title="考試及評估" class="infoLink topicLink"><span>考試及評估</span></a> </div><div class="infoItem"> <a href="/tc/residents/education/highlights/index.htm" title="焦點資訊、公眾參與及聯絡方法" class="infoLink topicLink"><span>焦點資訊、公眾參與及聯絡方法</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="">就業</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/employment/jobsearch" title="求職" class="infoLink topicLink"><span>求職</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/recruitment" title="招聘（僱主資訊）" class="infoLink topicLink"><span>招聘（僱主資訊）</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/mpf" title="強積金制度" class="infoLink topicLink"><span>強積金制度</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/labour" title="勞工法例及指引" class="infoLink topicLink"><span>勞工法例及指引</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/employee" title="僱員保障及補償" class="infoLink topicLink"><span>僱員保障及補償</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/employment/safety/index.htm" title="職業安全及健康" class="infoLink topicLink"><span>職業安全及健康</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/retraining" title="政府補助及再培訓" class="infoLink topicLink"><span>政府補助及再培訓</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/workingoutsidehk" title="在香港以外地區工作" class="infoLink topicLink"><span>在香港以外地區工作</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/registration/index.htm" title="註冊及申請執照" class="infoLink topicLink"><span>註冊及申請執照</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="">環境</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/environment/public/index.htm" title="公眾參與" class="infoLink topicLink"><span>公眾參與</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/waste/index.htm" title="廢物及回收" class="infoLink topicLink"><span>廢物及回收</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/air/index.htm" title="空氣質素" class="infoLink topicLink"><span>空氣質素</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/sustainable/index.htm" title="可持續發展" class="infoLink topicLink"><span>可持續發展</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/noise/index.htm" title="噪音" class="infoLink topicLink"><span>噪音</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/global/index.htm" title="全球環境" class="infoLink topicLink"><span>全球環境</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/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="/tc/residents/environment/water/index.htm" title="水質" class="infoLink topicLink"><span>水質</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/compliance/index.htm" title="遵守環保法例" class="infoLink topicLink"><span>遵守環保法例</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/eap/index.htm" title="環境影響評估與規劃" class="infoLink topicLink"><span>環境影響評估與規劃</span></a> </div><div class="infoItem"> <a href="/tc/residents/environment/support/index.htm" title="行業支援" class="infoLink topicLink"><span>行業支援</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="/tc/residents/government/political/index.htm" title="政府架構" class="infoLink topicLink"><span>政府架構</span></a> </div><div class="infoItem"> <a href="/tc/residents/government/policy/index.htm" title="政府帳目及報告" class="infoLink topicLink"><span>政府帳目及報告</span></a> </div><div class="infoItem"> <a href="/tc/residents/government/payment/index.htm" title="繳交政府帳單" class="infoLink topicLink"><span>繳交政府帳單</span></a> </div><div class="infoItem"> <a href="/tc/residents/government/publication/index.htm" title="政府資訊及刊物" class="infoLink topicLink"><span>政府資訊及刊物</span></a> </div><div class="infoItem"> <a href="/tc/residents/government/voting/index.htm" title="選舉" class="infoLink topicLink"><span>選舉</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/government/external/index.htm" title="對外事務" class="infoLink topicLink"><span>對外事務</span></a> </div><div class="infoItem"> <a href="/tc/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="/tc/residents/government/legal/index.htm" title="法律諮詢及支援" class="infoLink topicLink"><span>法律諮詢及支援</span></a> </div><div class="infoItem"> <a href="/tc/residents/government/rights/index.htm" title="權益" class="infoLink topicLink"><span>權益</span></a> </div><div class="infoItem"> <a href="/tc/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="/tc/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="">保健及醫療服務</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/health/hosp/index.htm" title="醫院及診所" class="infoLink topicLink"><span>醫院及診所</span></a> </div><div class="infoItem"> <a href="/tc/residents/health/chinesemedicine/index.htm" title="中醫藥" class="infoLink topicLink"><span>中醫藥</span></a> </div><div class="infoItem"> <a href="/tc/residents/health/foodsafe/index.htm" title="食物安全及營養" class="infoLink topicLink"><span>食物安全及營養</span></a> </div><div class="infoItem"> <a href="/tc/residents/health/medianddevice/index.htm" title="藥物及醫療儀器" class="infoLink topicLink"><span>藥物及醫療儀器</span></a> </div><div class="infoItem"> <a href="/tc/residents/health/commdiseases/index.htm" title="傳染病" class="infoLink topicLink"><span>傳染病</span></a> </div><div class="infoItem"> <a href="/tc/residents/health/healthadvice/index.htm" title="健康須知及疾病預防" class="infoLink topicLink"><span>健康須知及疾病預防</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/health/childhealth/index.htm" title="兒童健康" class="infoLink topicLink"><span>兒童健康</span></a> </div><div class="infoItem"> <a href="/tc/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="/tc/residents/health/addictions/index.htm" title="濫藥及其他成癮" class="infoLink topicLink"><span>濫藥及其他成癮</span></a> </div><div class="infoItem"> <a href="/tc/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="/tc/residents/health/rehab/index.htm" title="康復及支援" class="infoLink topicLink"><span>康復及支援</span></a> </div><div class="infoItem"> <a href="/tc/residents/health/donation/index.htm" title="捐贈" class="infoLink topicLink"><span>捐贈</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="">房屋及社會服務</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/housing/publichousing" title="公共房屋及資助置業計劃" class="infoLink topicLink"><span>公共房屋及資助置業計劃</span></a> </div><div class="infoItem"> <a href="/tc/residents/housing/private" title="私人物業及大廈管理" class="infoLink topicLink"><span>私人物業及大廈管理</span></a> </div><div class="infoItem"> <a href="/tc/residents/housing/water" title="用水及排污" class="infoLink topicLink"><span>用水及排污</span></a> </div><div class="infoItem"> <a href="/tc/residents/housing/maintenance" title="家居保養、衛生及安全" class="infoLink topicLink"><span>家居保養、衛生及安全</span></a> </div><div class="infoItem"> <a href="/tc/residents/housing/postal" title="郵政服務" class="infoLink topicLink"><span>郵政服務</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/housing/moving" title="家居搬遷" class="infoLink topicLink"><span>家居搬遷</span></a> </div><div class="infoItem"> <a href="/tc/residents/housing/socialservices" title="社會服務" class="infoLink topicLink"><span>社會服務</span></a> </div><div class="infoItem"> <a href="/tc/residents/housing/securityassistance" title="社會保障及援助" class="infoLink topicLink"><span>社會保障及援助</span></a> </div><div class="infoItem"> <a href="/tc/residents/housing/volunteering" title="慈善活動" class="infoLink topicLink"><span>慈善活動</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="">入境事務</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/immigration/idcard/index.htm" title="香港身份證及居留權" class="infoLink topicLink"><span>香港身份證及居留權</span></a> </div><div class="infoItem"> <a href="/tc/residents/immigration/traveldoc/index.htm" title="香港特區旅行證件" class="infoLink topicLink"><span>香港特區旅行證件</span></a> </div><div class="infoItem"> <a href="/tc/residents/immigration/bdmreg/index.htm" title="出生、死亡及婚姻登記" class="infoLink topicLink"><span>出生、死亡及婚姻登記</span></a> </div><div class="infoItem"> <a href="/tc/residents/immigration/nonpermanent/index.htm" title="為非永久性居民提供的服務" class="infoLink topicLink"><span>為非永久性居民提供的服務</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/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 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href="/tc/residents/taxes/etax/index.htm" title="「稅務易」" class="infoLink topicLink"><span>「稅務易」</span></a> </div><div class="infoItem"> <a href="/tc/residents/taxes/profits/index.htm" title="利得稅" class="infoLink topicLink"><span>利得稅</span></a> </div><div class="infoItem"> <a href="/tc/residents/taxes/property/index.htm" title="物業稅" class="infoLink topicLink"><span>物業稅</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/taxes/taxfiling/index.htm" title="提交報稅表、查詢及繳稅" class="infoLink topicLink"><span>提交報稅表、查詢及繳稅</span></a> </div><div class="infoItem"> <a href="/tc/residents/taxes/stamp/index.htm" title="印花稅" class="infoLink topicLink"><span>印花稅</span></a> </div><div class="infoItem"> <a href="/tc/residents/taxes/commodities/index.htm" title="應課稅品" class="infoLink topicLink"><span>應課稅品</span></a> </div><div class="infoItem"> <a href="/tc/residents/taxes/motortax/index.htm" title="汽車首次登記稅" class="infoLink topicLink"><span>汽車首次登記稅</span></a> 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active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/business/humanresources/equal/index.htm" title="僱傭方面的平等機會及私隱保障" class="infoLink topicLink"><span>僱傭方面的平等機會及私隱保障</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/recruitment/index.htm" title="招聘" class="infoLink topicLink"><span>招聘</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/labour/index.htm" title="勞工法例及指引" class="infoLink topicLink"><span>勞工法例及指引</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/mpf/index.htm" title="強積金制度" class="infoLink topicLink"><span>強積金制度</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/residents/employment/employee/index.htm" title="僱員保障及補償" class="infoLink topicLink"><span>僱員保障及補償</span></a> </div><div class="infoItem"> <a href="/tc/residents/employment/safety/index.htm" title="職業安全及健康" class="infoLink topicLink"><span>職業安全及健康</span></a> </div><div class="infoItem"> <a 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href="/tc/business/supportenterprises/innovation/index.htm" title="對創新、設計及科技的支援" class="infoLink topicLink"><span>對創新、設計及科技的支援</span></a> </div></div><div class="subMenuCol"><div class="infoItem"> <a href="/tc/business/supportenterprises/funding/index.htm" title="政府資助計劃" class="infoLink topicLink"><span>政府資助計劃</span></a> </div><div class="infoItem"> <a href="/tc/business/supportenterprises/businesstopics/index.htm" title="營商專題" class="infoLink topicLink"><span>營商專題</span></a> </div></div> </div> <div class="toolBtns"> <div> <a class="btnLogin" title="我的政府一站通" href="/tc/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="">稅務</a> </div> <div class="subMenu active"> <div class="subMenuCol"><div class="infoItem"> <a href="/tc/business/taxes/profittax/index.htm" title="利得稅" class="infoLink topicLink"><span>利得稅</span></a> </div><div 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