[{"data":1,"prerenderedAt":1436},["ShallowReactive",2],{"cms-ui-strings":3,"cms-site-settings":108,"cms-navigation":162,"cms-blog-post-template":772,"cms-blog-post-latest":833,"cms-blog-post:hong-kong-withholding-tax":875},{"_createdAt":4,"_id":5,"_rev":6,"_type":7,"_updatedAt":8,"allProvidersLabel":9,"announcementDismissLabel":10,"backToBlogLabel":11,"backToCaseStudiesLabel":12,"backToDownloadsLabel":13,"blogFaqLabel":14,"blogSearchPlaceholder":15,"blogSourcesLabel":16,"blogSummaryLabel":17,"brandHomeLabel":18,"breadcrumbNavigationLabel":19,"caseStudiesLabel":20,"caseStudyApproachLabel":21,"caseStudyBeforeAndAfterSectionLabel":22,"caseStudyChallengeLabel":23,"caseStudyClientLabel":24,"caseStudyCompanyInfoSectionLabel":25,"caseStudyCompanySizeLabel":26,"caseStudyCountryLabel":27,"caseStudyFocusLabel":28,"caseStudyFoundedLabel":29,"caseStudyFounderLabel":30,"caseStudyIndustryLabel":31,"caseStudySavePerYearSectionLabel":32,"caseStudySearchPlaceholder":15,"caseStudyWebsiteLabel":33,"chartDataTableHideLabel":34,"chartDataTableShowLabel":35,"comingSoonLabel":36,"copyLinkLabel":37,"dataProtectionLabel":38,"downloadButtonLabel":39,"downloadSearchPlaceholder":15,"downloadsLabel":40,"emailPlaceholder":41,"formErrorMessage":42,"formInvalidEmailMessage":43,"formInvalidPhoneMessage":44,"formInvalidUrlMessage":45,"formRequiredFieldMessage":46,"formSubmitLabel":47,"formSuccessMessage":48,"goToSlideLabel":49,"includedLabel":50,"language":51,"languageHeading":52,"latestArticlesLabel":53,"launchpadBusinessLocationLabel":54,"launchpadCompanySizeLabel":26,"launchpadFoundedLabel":55,"launchpadHeadquarterLabel":56,"launchpadIndustryLabel":31,"learnMoreLabel":57,"legalEffectiveFromLabel":58,"legalLastUpdatedLabel":59,"loadMoreLabel":60,"mainNavigationLabel":61,"market":62,"marketNames":63,"mostPopularLabel":79,"nextSlideLabel":80,"notIncludedLabel":81,"optionsLabel":82,"previousSlideLabel":83,"pricingFirstPlanFeaturesLabel":84,"pricingUpgradePlanFeaturesLabel":85,"ratingLabel":86,"readCaseStudyLabel":87,"readingTimeLabel":88,"recommendedLabel":89,"regionHeading":90,"regionSelectorLabel":91,"savedPerYearLabel":92,"shareOnFacebookLabel":93,"shareOnLinkedinLabel":94,"shareOnXLabel":95,"sharePostLabel":96,"supportedByLabel":97,"tableOfContentsLabel":98,"titleBrandSuffix":99,"toggleMenuLabel":100,"videoMuteLabel":101,"videoPauseLabel":102,"videoPlayLabel":103,"videoSeekLabel":104,"videoSoundPrompt":105,"videoUnmuteLabel":106,"viewAllCategoriesLabel":107,"viewAllProductsLabel":107},"2026-08-19T09:49:11Z","uiStrings-HK-zh-HK","0YKpiHcLUDtAprmSVETGRo","uiStrings","2026-10-07T09:18:02Z","All","Dismiss announcement","Back to Blog","返回案例分析","返回下載頁面","Frequently Asked Questions","Search","Sources","Summary","Aspire home","導覽路徑","Customer Stories","在使用Aspire後","使用Aspire前後","在使用Aspire前","公司","公司資料","公司規模","國家","案例研究","創立於","創辦人","行業","每年節省","網頁","隱藏數據表","顯示數據表","Coming soon","Copy link","Data protection:","立即下載","Downloads","輸入你的公司電郵","出了點問題，請再試一次。","Email must be formatted correctly.","Please enter a valid phone number.","Please enter a valid website address.","Please complete this required field.","立即免費開戶","Thank you! Your submission has been received!","Go to slide {index}","Included","zh-HK","Language","最新文章","營業地點","成立於","總部","了解更多","Effective from","Last updated","Load more","Main navigation","HK",[64,68,71,74,76],{"_key":65,"_type":66,"label":67,"market":65},"SG","marketName","新加坡",{"_key":69,"_type":66,"label":70,"market":69},"US","美國",{"_key":72,"_type":66,"label":73,"market":72},"AU","澳洲",{"_key":62,"_type":66,"label":75,"market":62},"香港",{"_key":77,"_type":66,"label":78,"market":77},"NL","荷蘭","Most popular","Next","Not included","Options","Previous","計劃內容","包含 {planName} 計劃所有功能，另享：","{rating} out of {max} stars","查閱案例研究","{minutes} min read","Recommended","Region","Change country\u002Fregion","每年可節省","Share on Facebook","Share on LinkedIn","Share on X","分享此帖文","Supported by","目錄","Aspire Hong Kong","Toggle menu","靜音","暫停","播放","播放進度","按此開啟聲音","取消靜音","View all",{"_createdAt":109,"_id":110,"_rev":111,"_type":112,"_updatedAt":113,"announcementBar":114,"baseUrl":123,"defaultSeo":124,"defaultSocialShareImageUrl":129,"footer":134,"footerLegalParagraphsRich":156,"language":51,"market":62,"mobileApp":157,"siteName":160,"studioVersion":161},"2026-08-19T09:49:08Z","siteSettings-HK-zh-HK","1za1AgGXrJWIU5rVtuzGqU","siteSettings","2026-09-30T04:44:27Z",{"enabled":115,"link":116,"text":122},true,{"_type":117,"internal":118,"label":57,"linkType":121},"link",{"_ref":119,"_type":120},"page-HK-aspire-for-startups-zh-HK","reference","internal","🚀 Aspire 初創方案: 尊享高達 HK$12,000 現金回贈，優先開戶，並加入創辦人專屬社群。","https:\u002F\u002Faspireapp.com",{"_type":125,"metaDescription":126,"metaTitle":127,"noIndex":128},"seo","專為企業打造的智能金融平台！全面支援本地轉帳網絡與全球匯款低至 0.18% 匯率優勢。整合公司戶口、批量匯款與公司 Visa 卡開支管理等功能，無縫串接主流會計軟體，讓企業營運效率翻倍！","Aspire：一站式企業金融平台｜全球匯款低至 0.18%",false,{"_type":130,"alternativeText":127,"height":131,"url":132,"width":133},"imageUrl",630,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002F85140fd22c0db3172ae945de0be80088\u002F6a10208767972cc962cd715f_Website-Preview.webp",1200,{"copyright":135,"legalParagraphs":136,"socialLinks":139},"© 2025 AFT HK Ltd. 版權所有。",[137,138],"AFT HK Limited註冊於香港（75317450-000），並由香港海關和稅務部門頒發金錢服務經營者牌照。","收益帳戶由 AFT HK Treasury Limited（「AFT Treasury」）於香港提供。AFT Treasury 已獲 Securities and Futures Commission（證監會）發牌（中央編號：BWA638），可從事第 1 類（證券交易）、第 4 類（就證券提供意見）及第 9 類（資產管理）受規管活動。目前，AFT Treasury 僅向客戶提供第 1 類及第 4 類服務，並計劃於未來提供第 9 類服務。",[140,146,151],{"_key":141,"_type":142,"label":143,"platform":144,"url":145},"social-linkedin","socialLink","Aspire on Linkedin","linkedin","https:\u002F\u002Fwww.linkedin.com\u002Fcompany\u002Faspireapp-global\u002F",{"_key":147,"_type":142,"label":148,"platform":149,"url":150},"social-instagram","Aspire on Instagram","instagram","https:\u002F\u002Fwww.instagram.com\u002Faspireapp.global\u002F",{"_key":152,"_type":142,"label":153,"platform":154,"url":155},"social-x","Aspire on X","x","https:\u002F\u002Fx.com\u002Faspireappglobal",null,{"rating":158},{"value":159},4.5,"Aspire","2026.10.8",{"_createdAt":163,"_id":164,"_rev":165,"_type":166,"_updatedAt":167,"footerGroups":168,"getStartedLink":448,"header":450,"language":51,"loginLink":465,"market":62,"megaMenu":468},"2026-08-19T09:49:10Z","navigation-HK-zh-HK","N1G5rtOZj8187JlhVSibFh","navigation","2026-10-07T09:24:24Z",[169,203,256,303,393,422],{"_key":170,"_type":171,"links":172,"title":202},"footer-x","footerGroup",[173,181,188,195],{"_key":174,"_type":117,"internal":175,"internalTarget":177,"label":180,"linkType":121},"f-x-0",{"_ref":176,"_type":120},"page-HK-business-account-zh-HK",{"_type":178,"slug":179},"page","business-account","商業賬戶",{"_key":182,"_type":117,"internal":183,"internalTarget":185,"label":187,"linkType":121},"f-x-1",{"_ref":184,"_type":120},"page-HK-corporate-card-zh-HK",{"_type":178,"slug":186},"corporate-card","公司卡",{"_key":189,"_type":117,"internal":190,"internalTarget":192,"label":194,"linkType":121},"f-x-2",{"_ref":191,"_type":120},"page-HK-global-payments-zh-HK",{"_type":178,"slug":193},"global-payments","環球付款和外匯",{"_key":196,"_type":117,"internal":197,"internalTarget":199,"label":201,"linkType":121},"f-x-3",{"_ref":198,"_type":120},"page-HK-expense-management-zh-HK",{"_type":178,"slug":200},"expense-management","開支管理","產品",{"_key":170,"_type":171,"links":204,"title":255},[205,211,217,223,229,236,243,250],{"_key":174,"_type":117,"internal":206,"internalTarget":208,"label":210,"linkType":121},{"_ref":207,"_type":120},"page-HK-bulk-payments-zh-HK",{"_type":178,"slug":209},"bulk-payments","批量付款",{"_key":182,"_type":117,"internal":212,"internalTarget":214,"label":216,"linkType":121},{"_ref":213,"_type":120},"page-HK-budgets-zh-HK",{"_type":178,"slug":215},"budgets","預算管理",{"_key":189,"_type":117,"internal":218,"internalTarget":220,"label":222,"linkType":121},{"_ref":219,"_type":120},"page-HK-employee-claims-zh-HK",{"_type":178,"slug":221},"employee-claims","員工報銷",{"_key":196,"_type":117,"internal":224,"internalTarget":226,"label":228,"linkType":121},{"_ref":225,"_type":120},"page-HK-multi-user-access-zh-HK",{"_type":178,"slug":227},"multi-user-access","團隊權限設定",{"_key":230,"_type":117,"internal":231,"internalTarget":233,"label":235,"linkType":121},"f-invoice-4",{"_ref":232,"_type":120},"page-HK-invoice-management-zh-HK",{"_type":178,"slug":234},"invoice-management","發票管理 (Invoice)",{"_key":237,"_type":117,"internal":238,"internalTarget":240,"label":242,"linkType":121},"f-ar-5",{"_ref":239,"_type":120},"page-HK-receivable-management-zh-HK",{"_type":178,"slug":241},"receivable-management","應收賬款管理 (AR)",{"_key":244,"_type":117,"internal":245,"internalTarget":247,"label":249,"linkType":121},"f-ap-6",{"_ref":246,"_type":120},"page-HK-payable-management-zh-HK",{"_type":178,"slug":248},"payable-management","應付帳款管理 (AP)",{"_key":251,"_type":117,"internal":252,"internalTarget":253,"label":254,"linkType":121},"f-x-7",{"_ref":176,"_type":120},{"_type":178,"slug":179},"匯款至內地","產品特色",{"_key":257,"_type":171,"links":258,"title":302},"footer-invoice-ar-ap",[259,267,274,281,288,295],{"_key":260,"_type":117,"internal":261,"internalTarget":263,"label":266,"linkType":121},"f-aspire-vs-airwallex-0",{"_ref":262,"_type":120},"comparison-HK-aspire-vs-airwallex-zh-HK",{"_type":264,"slug":265},"comparison","aspire-vs-airwallex","Aspire vs Airwallex",{"_key":268,"_type":117,"internal":269,"internalTarget":271,"label":273,"linkType":121},"f-aspire-vs-1",{"_ref":270,"_type":120},"comparison-HK-aspire-vs-traditional-banks-zh-HK",{"_type":264,"slug":272},"aspire-vs-traditional-banks","Aspire vs 傳統銀行",{"_key":275,"_type":117,"internal":276,"internalTarget":278,"label":280,"linkType":121},"f-aspire-vs-2",{"_ref":277,"_type":120},"comparison-HK-aspire-vs-hang-seng-zh-HK",{"_type":264,"slug":279},"aspire-vs-hang-seng","Aspire vs 恒生銀行",{"_key":282,"_type":117,"internal":283,"internalTarget":285,"label":287,"linkType":121},"f-aspire-vs-3",{"_ref":284,"_type":120},"comparison-HK-aspire-vs-hsbc-zh-HK",{"_type":264,"slug":286},"aspire-vs-hsbc","Aspire vs 匯豐銀行",{"_key":289,"_type":117,"internal":290,"internalTarget":292,"label":294,"linkType":121},"f-aspire-vs-statrys-4",{"_ref":291,"_type":120},"comparison-HK-aspire-vs-statrys-zh-HK",{"_type":264,"slug":293},"aspire-vs-statrys","Aspire vs Statrys",{"_key":296,"_type":117,"internal":297,"internalTarget":299,"label":301,"linkType":121},"f-aspire-vs-wise-5",{"_ref":298,"_type":120},"comparison-HK-aspire-vs-wise-zh-HK",{"_type":264,"slug":300},"aspire-vs-wise","Aspire vs Wise","方案對比",{"_key":304,"_type":171,"links":305,"title":392},"footer-aspire-vs-airwallexaspire-vs",[306,312,319,325,331,336,343,350,357,364,371,378,385],{"_key":174,"_type":117,"internal":307,"internalTarget":309,"label":311,"linkType":121},{"_ref":308,"_type":120},"page-HK-blog-zh-HK",{"_type":178,"slug":310},"blog","部落格",{"_key":313,"_type":117,"internal":314,"internalTarget":316,"label":318,"linkType":121},"f-aspire-launchpad-1",{"_ref":315,"_type":120},"page-HK-launchpad-zh-HK",{"_type":178,"slug":317},"launchpad","Aspire Launchpad",{"_key":320,"_type":117,"internal":321,"internalTarget":322,"label":324,"linkType":121},"f-aspire-for-startups-2",{"_ref":119,"_type":120},{"_type":178,"slug":323},"aspire-for-startups","Aspire for Startups",{"_key":196,"_type":117,"internal":326,"internalTarget":328,"label":330,"linkType":121},{"_ref":327,"_type":120},"page-HK-case-studies-zh-HK",{"_type":178,"slug":329},"case-studies","客戶故事",{"_key":332,"_type":117,"externalUrl":333,"internalTarget":156,"label":334,"linkType":335},"f-x-4","https:\u002F\u002Fhelp.aspireapp.com\u002Fhk\u002Fzh-TW\u002F","常見問題","external",{"_key":337,"_type":117,"internal":338,"internalTarget":340,"label":342,"linkType":121},"f-amazon-5",{"_ref":339,"_type":120},"page-HK-calculator-amazon-seller-fees-calculator-zh-HK",{"_type":178,"slug":341},"calculator\u002Famazon-seller-fees-calculator","Amazon 費用計算機",{"_key":344,"_type":117,"internal":345,"internalTarget":347,"label":349,"linkType":121},"f-mpf-6",{"_ref":346,"_type":120},"page-HK-mpf-calculator-zh-HK",{"_type":178,"slug":348},"mpf-calculator","MPF 計算機",{"_key":351,"_type":117,"internal":352,"internalTarget":354,"label":356,"linkType":121},"f-2025-26-7",{"_ref":353,"_type":120},"page-HK-calculators-corporate-tax-calculator-zh-HK",{"_type":178,"slug":355},"calculators\u002Fcorporate-tax-calculator","利得稅計算機 2025\u002F26",{"_key":358,"_type":117,"internal":359,"internalTarget":361,"label":363,"linkType":121},"f-x-8",{"_ref":360,"_type":120},"page-HK-calculators-apr-conversion-calculator-zh-HK",{"_type":178,"slug":362},"calculators\u002Fapr-conversion-calculator","月平息換算實際年利率計算機",{"_key":365,"_type":117,"internal":366,"internalTarget":368,"label":370,"linkType":121},"f-x-9",{"_ref":367,"_type":120},"page-HK-calculators-loan-calculator-zh-HK",{"_type":178,"slug":369},"calculators\u002Floan-calculator","個人\u002F商業貸款還款計算機",{"_key":372,"_type":117,"internal":373,"internalTarget":375,"label":377,"linkType":121},"f-burn-rate-10",{"_ref":374,"_type":120},"page-HK-calculators-burn-rate-calculator-zh-HK",{"_type":178,"slug":376},"calculators\u002Fburn-rate-calculator","初創燒錢率 (Burn Rate) 計算機",{"_key":379,"_type":117,"internal":380,"internalTarget":382,"label":384,"linkType":121},"f-x-11",{"_ref":381,"_type":120},"page-HK-calculators-cheque-writing-tool-zh-HK",{"_type":178,"slug":383},"calculators\u002Fcheque-writing-tool","支票金額大寫轉換器",{"_key":386,"_type":117,"internal":387,"internalTarget":389,"label":391,"linkType":121},"f-profit-margin-12",{"_ref":388,"_type":120},"page-HK-calculators-profit-margin-calculator-zh-HK",{"_type":178,"slug":390},"calculators\u002Fprofit-margin-calculator","毛利率 (Profit Margin) 計算機","資源",{"_key":394,"_type":171,"links":395,"title":24},"footer-aspire-launchpadaspire-for-s",[396,403,409,416],{"_key":397,"_type":117,"internal":398,"internalTarget":400,"label":402,"linkType":121},"f-aspire-0",{"_ref":399,"_type":120},"page-HK-about-us-zh-HK",{"_type":178,"slug":401},"about-us","關於 Aspire",{"_key":182,"_type":117,"internal":404,"internalTarget":406,"label":408,"linkType":121},{"_ref":405,"_type":120},"page-HK-contact-us-zh-HK",{"_type":178,"slug":407},"contact-us","聯絡資料",{"_key":410,"_type":117,"internal":411,"internalTarget":413,"label":415,"linkType":121},"f-aspire-3",{"_ref":412,"_type":120},"page-HK-partners-zh-HK",{"_type":178,"slug":414},"partners","成為 Aspire 的夥伴",{"_key":332,"_type":117,"internal":417,"internalTarget":419,"label":421,"linkType":121},{"_ref":418,"_type":120},"page-HK-newsroom-zh-HK",{"_type":178,"slug":420},"newsroom","新聞中心",{"_key":423,"_type":171,"isLegal":115,"links":424,"title":447},"footer-legal",[425,433,440],{"_key":426,"_type":117,"internal":427,"internalTarget":429,"label":432,"linkType":121,"openInNewTab":128},"legal-privacy-policy",{"_ref":428,"_type":120},"legalPage-HK-privacy-policy-zh-HK",{"_type":430,"slug":431},"legalPage","privacy-policy","隱私權政策",{"_key":434,"_type":117,"internal":435,"internalTarget":437,"label":439,"linkType":121,"openInNewTab":128},"legal-debit-card-terms-and-conditions",{"_ref":436,"_type":120},"legalPage-HK-debit-card-terms-and-conditions-zh-HK",{"_type":430,"slug":438},"debit-card-terms-and-conditions","條款與條件",{"_key":441,"_type":117,"internal":442,"internalTarget":444,"label":446,"linkType":121,"openInNewTab":128},"legal-complaints",{"_ref":443,"_type":120},"page-HK-complaints-zh-HK",{"_type":178,"slug":445},"complaints","投訴政策","Legal",{"_type":117,"externalUrl":449,"internalTarget":156,"label":47,"linkType":335,"openInNewTab":115},"https:\u002F\u002Fapp.aspireapp.com\u002Fregister\u002Fperson",[451,454,456,457,463],{"_key":452,"_type":117,"internalTarget":156,"label":202,"linkType":453},"nav-x","none",{"_key":452,"_type":117,"internalTarget":156,"label":455,"linkType":453},"解決方案",{"_key":452,"_type":117,"internalTarget":156,"label":392,"linkType":453},{"_key":452,"_type":117,"internal":458,"internalTarget":460,"label":462,"linkType":121},{"_ref":459,"_type":120},"page-HK-pricing-zh-HK",{"_type":178,"slug":461},"pricing","價格",{"_key":452,"_type":117,"internalTarget":156,"label":464,"linkType":453},"全球業務佈局",{"_type":117,"externalUrl":466,"internalTarget":156,"label":467,"linkType":335,"openInNewTab":115},"https:\u002F\u002Fapp.aspireapp.com\u002Flogin","登入",[469,564,696,755],{"_key":470,"_type":471,"columns":472,"featured":553,"label":202},"mm-x","megaMenuPanel",[473,505,530],{"_key":474,"_type":475,"links":476,"title":180},"c-x-0","megaMenuColumn",[477,484,489,497],{"_key":478,"_type":479,"link":480},"l-x-0","megaMenuLink",{"_type":117,"internal":481,"internalTarget":482,"label":483,"linkType":121},{"_ref":176,"_type":120},{"_type":178,"slug":179},"多幣種帳戶",{"_key":485,"_type":479,"link":486},"l-x-1",{"_type":117,"internal":487,"internalTarget":488,"label":187,"linkType":121},{"_ref":184,"_type":120},{"_type":178,"slug":186},{"_key":490,"_type":479,"link":491},"l-x-2",{"_type":117,"internal":492,"internalTarget":494,"label":496,"linkType":121},{"_ref":493,"_type":120},"page-HK-yield-zh-HK",{"_type":178,"slug":495},"yield","收益帳戶",{"_key":498,"_type":479,"link":499},"l-x-3",{"_type":117,"internal":500,"internalTarget":502,"label":504,"linkType":121},{"_ref":501,"_type":120},"page-HK-use-case-payroll-zh-HK",{"_type":178,"slug":503},"use-case\u002Fpayroll","出糧戶口",{"_key":506,"_type":475,"links":507,"title":529},"c-cfo-1",[508,512,516,522],{"_key":478,"_type":479,"link":509},{"_type":117,"internal":510,"internalTarget":511,"label":201,"linkType":121},{"_ref":198,"_type":120},{"_type":178,"slug":200},{"_key":485,"_type":479,"link":513},{"_type":117,"internal":514,"internalTarget":515,"label":216,"linkType":121},{"_ref":213,"_type":120},{"_type":178,"slug":215},{"_key":517,"_type":479,"link":518},"l-ar-2",{"_type":117,"internal":519,"internalTarget":520,"label":521,"linkType":121},{"_ref":232,"_type":120},{"_type":178,"slug":234},"應收賬款 (AR)",{"_key":498,"_type":479,"link":523},{"_type":117,"internal":524,"internalTarget":526,"label":528,"linkType":121},{"_ref":525,"_type":120},"page-HK-employer-of-record-zh-HK",{"_type":178,"slug":527},"employer-of-record","人力資源代管","CFO 專區",{"_key":531,"_type":475,"links":532,"title":552},"c-x-2",[533,538,545],{"_key":478,"_type":479,"link":534},{"_type":117,"internal":535,"internalTarget":536,"label":537,"linkType":121},{"_ref":191,"_type":120},{"_type":178,"slug":193},"國際匯款及換匯",{"_key":485,"_type":479,"link":539},{"_type":117,"internal":540,"internalTarget":542,"label":544,"linkType":121},{"_ref":541,"_type":120},"page-HK-issuance-zh-HK",{"_type":178,"slug":543},"issuance","出卡服務",{"_key":490,"_type":479,"link":546},{"_type":117,"internal":547,"internalTarget":549,"label":551,"linkType":121},{"_ref":548,"_type":120},"page-HK-global-account-zh-HK",{"_type":178,"slug":550},"global-account","環球帳戶","平台功能",{"body":554,"eyebrow":555,"heading":556,"image":557,"link":561},"為日常營運複雜、且需要專屬客戶經理的企業而設","最新動態","適合您業務需要的價格計劃",{"_type":130,"decorative":115,"height":558,"url":559,"width":560},300,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002F015a53c008534f6ca384d53f932a5b6b\u002F68fa072e9f0a363d784248dd_Frame-1707480689.webp",588,{"_type":117,"internal":562,"internalTarget":563,"label":556,"linkType":121},{"_ref":459,"_type":120},{"_type":178,"slug":461},{"_key":470,"_type":471,"columns":565,"featured":678,"label":455},[566,597,619,651],{"_key":474,"_type":475,"links":567,"title":31},[568,576,583,590],{"_key":478,"_type":479,"link":569},{"_type":117,"internal":570,"internalTarget":572,"label":575,"linkType":121},{"_ref":571,"_type":120},"solution-HK-consulting-zh-HK",{"_type":573,"slug":574},"solution","consulting","顧問公司",{"_key":485,"_type":479,"link":577},{"_type":117,"internal":578,"internalTarget":580,"label":582,"linkType":121},{"_ref":579,"_type":120},"solution-HK-ecommerce-zh-HK",{"_type":573,"slug":581},"ecommerce","電子商務",{"_key":490,"_type":479,"link":584},{"_type":117,"internal":585,"internalTarget":587,"label":589,"linkType":121},{"_ref":586,"_type":120},"solution-HK-marketing-agencies-zh-HK",{"_type":573,"slug":588},"marketing-agencies","市場營銷",{"_key":498,"_type":479,"link":591},{"_type":117,"internal":592,"internalTarget":594,"label":596,"linkType":121},{"_ref":593,"_type":120},"solution-HK-vc-funds-zh-HK",{"_type":573,"slug":595},"vc-funds","創投和投資公司",{"_key":598,"_type":475,"links":599,"title":24},"c-x-1",[600,605,612],{"_key":478,"_type":479,"link":601},{"_type":117,"internal":602,"internalTarget":603,"label":604,"linkType":121},{"_ref":119,"_type":120},{"_type":178,"slug":323},"初創",{"_key":485,"_type":479,"link":606},{"_type":117,"internal":607,"internalTarget":609,"label":611,"linkType":121},{"_ref":608,"_type":120},"solution-HK-sme-zh-HK",{"_type":573,"slug":610},"sme","中小企",{"_key":490,"_type":479,"link":613},{"_type":117,"internal":614,"internalTarget":616,"label":618,"linkType":121},{"_ref":615,"_type":120},"solution-HK-mid-sized-companies-zh-HK",{"_type":573,"slug":617},"mid-sized-companies","中型企業",{"_key":531,"_type":475,"links":620,"title":650},[621,628,634,642],{"_key":478,"_type":479,"link":622},{"_type":117,"internal":623,"internalTarget":625,"label":627,"linkType":121},{"_ref":624,"_type":120},"page-HK-aspire-for-accountants-zh-HK",{"_type":178,"slug":626},"partners\u002Faccountants","會計師事務所",{"_key":485,"_type":479,"link":629},{"_type":117,"internal":630,"internalTarget":632,"label":582,"linkType":121},{"_ref":631,"_type":120},"page-HK-partners-ecommerce-zh-HK",{"_type":178,"slug":633},"partners\u002Fecommerce",{"_key":635,"_type":479,"link":636},"l-corpsec-2",{"_type":117,"internal":637,"internalTarget":639,"label":641,"linkType":121},{"_ref":638,"_type":120},"page-HK-partners-corpsec-zh-HK",{"_type":178,"slug":640},"partners\u002Fcorpsec","公司秘書 (CorpSec)",{"_key":643,"_type":479,"link":644},"l-incubators-3",{"_type":117,"internal":645,"internalTarget":647,"label":649,"linkType":121},{"_ref":646,"_type":120},"page-HK-partners-vc-and-incubators-zh-HK",{"_type":178,"slug":648},"partners\u002Fvc-and-incubators","創投及孵化 (Incubators)","合作夥伴",{"_key":652,"_type":475,"links":653,"title":677},"c-x-3",[654,662,669],{"_key":655,"_type":479,"link":656},"l-aspire-connect-0",{"_type":117,"internal":657,"internalTarget":659,"label":661,"linkType":121},{"_ref":658,"_type":120},"page-HK-aspire-connect-zh-HK",{"_type":178,"slug":660},"aspire-connect","Aspire Connect",{"_key":485,"_type":479,"link":663},{"_type":117,"internal":664,"internalTarget":666,"label":668,"linkType":121},{"_ref":665,"_type":120},"page-HK-integrations-zh-HK",{"_type":178,"slug":667},"integrations","軟件平台整合",{"_key":670,"_type":479,"link":671},"l-aspire-api-2",{"_type":117,"internal":672,"internalTarget":674,"label":676,"linkType":121},{"_ref":673,"_type":120},"page-HK-api-zh-HK",{"_type":178,"slug":675},"api","Aspire API","系統連接",{"body":679,"eyebrow":680,"link":681,"logo":684,"person":689},"「開立Aspire賬戶的過程非常快捷且毫不費力…我很欣賞他們在整個過程中提供的優質服務，再者網上平台也非常容易使用，亦付有很好的功能。」","客戶評價",{"_type":117,"externalUrl":682,"internalTarget":156,"label":683,"linkType":335},"https:\u002F\u002Ftestimonial.to\u002Faspire-testimonials\u002Fall","查看所有客戶評價",{"_type":130,"alternativeText":685,"height":686,"url":687,"width":688},"Tech In Asia",2645,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002F2ff0ffa9ddde696666b9864ea7a4e8ad\u002F69684e48dddb500cdb790e4d_techinasia.webp",14650,{"image":690,"name":694,"role":695},{"_type":130,"alternativeText":691,"height":692,"url":693,"width":692},"Latha Natarajan，Tech In Asia 財務總監",41,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002Ffe034d0bece564c2cd527bcd337b3806\u002F66f1187b1b8b19ef066879f7_latha-natrajan-small.webp","Latha Natarajan","Tech In Asia 財務總監",{"_key":470,"_type":471,"columns":697,"featured":742,"label":392},[698,719,729],{"_key":474,"_type":475,"links":699,"title":718},[700,705,712,716],{"_key":478,"_type":479,"link":701},{"_type":117,"internal":702,"internalTarget":703,"label":704,"linkType":121},{"_ref":308,"_type":120},{"_type":178,"slug":310},"網誌",{"_key":485,"_type":479,"link":706},{"_type":117,"internal":707,"internalTarget":709,"label":711,"linkType":121},{"_ref":708,"_type":120},"page-HK-downloads-zh-HK",{"_type":178,"slug":710},"downloads","市場洞察報告",{"_key":490,"_type":479,"link":713},{"_type":117,"internal":714,"internalTarget":715,"label":330,"linkType":121},{"_ref":327,"_type":120},{"_type":178,"slug":329},{"_key":498,"_type":479,"link":717},{"_type":117,"externalUrl":333,"internalTarget":156,"label":334,"linkType":335},"實用資源",{"_key":598,"_type":475,"links":720,"title":728},[721],{"_key":478,"_type":479,"link":722},{"_type":117,"internal":723,"internalTarget":725,"label":727,"linkType":121},{"_ref":724,"_type":120},"page-HK-rewards-zh-HK",{"_type":178,"slug":726},"rewards","優惠和獎賞","優勢",{"_key":531,"_type":475,"links":730,"title":741},[731,736],{"_key":732,"_type":479,"link":733},"l-aspire-0",{"_type":117,"internal":734,"internalTarget":735,"label":402,"linkType":121},{"_ref":399,"_type":120},{"_type":178,"slug":401},{"_key":490,"_type":479,"link":737},{"_type":117,"internal":738,"internalTarget":739,"label":740,"linkType":121},{"_ref":412,"_type":120},{"_type":178,"slug":414},"成為合作夥伴","公司資訊",{"body":743,"eyebrow":330,"heading":744,"image":745,"link":749},"Zenyum 如何透過 Aspire 公司卡，讓員工有效地管理支出","Zenyum",{"_type":130,"alternativeText":744,"height":746,"url":747,"width":748},195,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002F43bc3d3401709db93b2423684e24984c\u002F6a2693b7ff679ec1b695c852_66f22710a14d16852adf7a30_zenyum.webp",375,{"_type":117,"internal":750,"internalTarget":752,"label":744,"linkType":121},{"_ref":751,"_type":120},"caseStudy-HK-zenyum-zh-HK",{"_type":753,"slug":754},"caseStudy","zenyum",{"_key":470,"_type":471,"columns":756,"featured":156,"label":464},[757],{"_key":474,"_type":475,"links":758,"title":771},[759,766],{"_key":478,"_type":479,"link":760},{"_type":117,"internal":761,"internalTarget":763,"label":765,"linkType":121},{"_ref":762,"_type":120},"page-HK-launchpad-usbusiness-zh-HK",{"_type":178,"slug":764},"launchpad\u002Fusbusiness","進軍美國市場",{"_key":485,"_type":479,"link":767},{"_type":117,"internal":768,"internalTarget":769,"label":770,"linkType":121},{"_ref":315,"_type":120},{"_type":178,"slug":317},"拓展香港業務","",{"_createdAt":773,"_id":774,"_rev":775,"_type":776,"_updatedAt":777,"asideCta":778,"bottomCta":786,"disclaimer":792,"language":51,"market":62,"midCta":825},"2026-08-20T08:06:00Z","blogPostTemplate-HK-zh-HK","s8k3pIFJmZrTtV5XljWRgT","blogPostTemplate","2026-10-01T04:56:31Z",{"heading":779,"image":780,"link":784},"只需幾分鐘 即可開立你的 Aspire 商業戶口",{"_type":130,"alternativeText":160,"height":781,"url":782,"width":783},200,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002Fc76545453549b9687122cd1c3bcbf74c\u002F6a5d2ac2cf5561baa2f8fb85_Frame-1707480717.png",305,{"_type":117,"externalUrl":449,"label":785,"linkType":335,"openInNewTab":115},"立即開戶",{"body":787,"heading":788,"link":789},"免費開設帳戶","讓 Aspire 助您簡化全球商業匯款",{"_type":117,"externalUrl":790,"label":791,"linkType":335},"https:\u002F\u002Faspireapp.com\u002Fzh-HK\u002Ftalk-to-sales","聯絡銷售團隊",[793],{"_key":794,"_type":795,"children":796,"markDefs":818,"style":824},"edd9baf3-253","block",[797,802,806,810,814],{"_key":798,"_type":799,"marks":800,"text":801},"40f743b2-a88-0a","span",[],"免責聲明：本部落格僅供一般參考，不構成財務、法律、稅務或專業建議。Aspire 的服務受我們「",{"_key":803,"_type":799,"marks":804,"text":439},"40f743b2-a88-0b",[805],"disclaimer-link-0",{"_key":807,"_type":799,"marks":808,"text":809},"40f743b2-a88-1a",[],"」和「",{"_key":811,"_type":799,"marks":812,"text":462},"40f743b2-a88-1b",[813],"disclaimer-link-1",{"_key":815,"_type":799,"marks":816,"text":817},"40f743b2-a88-end",[],"」頁面中規定的條款約束。我們不保證內容的準確性、完整性或及時性，並且過往結果不代表未來表現。在根據所提供資訊採取行動之前，請務必諮詢合資格的專業人士。",[819,822],{"_key":805,"_type":820,"externalUrl":821,"linkType":335},"linkAnnotation","\u002Ftnc\u002Fmaster-service-agreement",{"_key":813,"_type":820,"externalUrl":823,"linkType":335},"\u002Fpricing","normal",{"eyebrow":318,"heading":826,"image":827,"link":831},"使用 Aspire Launchpad 輕鬆助你香港創業",{"_type":130,"alternativeText":160,"height":828,"url":829,"width":830},1026,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002Fd84bbcbad1e6ba37331742538394d1b0\u002F69d5f2a347377654dbe286ac_blog-post-template-04-q70.webp",1048,{"_type":117,"externalUrl":790,"label":832,"linkType":335},"跟銷售人員聯絡",[834,846,857,865],{"_id":835,"category":836,"coverImage":838,"description":843,"publishedAt":844,"slug":845,"title":839},"blogPost-HK-aspire-yield-launch-zh-HK",{"slug":420,"title":837},"Newsroom",{"_type":130,"alternativeText":839,"height":840,"url":841,"width":842},"Aspire Yield 繼新加坡後進駐香港：助港企善用閒置營運資金賺取回報，資金最快翌日可靈活調動",629,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002F21755e4c74893f44cb7105efb50d8109\u002Faspire-yield-launch_cover.png",1198,"繼新加坡後 Aspire Yield 正式登陸香港！助港企善用閒置營運資金賺取回報，支援多幣種管理且資金最快翌日可靈活調動，打造安全高效的企業理財方案","2026-09-14T00:00:00.000Z","aspire-yield-launch",{"_id":847,"category":848,"coverImage":851,"description":854,"publishedAt":855,"slug":856,"title":852},"blogPost-HK-flywire-guide-zh-HK",{"slug":849,"title":850},"e-commerce","E-commerce",{"_type":130,"alternativeText":852,"height":131,"url":853,"width":133},"Flywire 教學：3 大用途、手續費匯率計算與防詐指南","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002Fdbcf53a180fa7694c34aff0667d7fa0c\u002Fflywire-guide_cover.jpeg","完整拆解 Flywire 於學費、醫療及企業 B2B 付款的 3 大用途！比較銀行轉帳與信用卡手續費、匯率點差及到賬時間，並教你避開付款詐騙與延誤。","2026-09-04T00:00:00.000Z","flywire-guide",{"_id":858,"category":859,"coverImage":860,"description":863,"publishedAt":855,"slug":864,"title":861},"blogPost-HK-google-ads-pricing-billing-methods-zh-HK",{"slug":849,"title":850},{"_type":130,"alternativeText":861,"height":131,"url":862,"width":133},"Google Ads 收費教學：拆解 CPC\u002FCPM 模式與 3 大扣款模式","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002F6b8529e6ce5c4a9c28719538c72be1a3\u002Fgoogle-ads-pricing-billing-methods_cover.jpeg","剖析 Google Ads 廣告計費邏輯！帶你比較 CPC 與 CPM 模式的適用場景，掌握 3 種最新扣款與付款方式，並提供信用卡跨境交易手續費的避險指南。","google-ads-pricing-billing-methods",{"_id":866,"category":867,"coverImage":870,"description":873,"publishedAt":855,"slug":874,"title":871},"blogPost-HK-marketing-strategy-framework-guide-zh-HK",{"slug":868,"title":869},"guides","Guides",{"_type":130,"alternativeText":871,"height":131,"url":872,"width":133},"市場營銷策略教學：STP 定位、4P 組合與實務指標","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002Fbfce2a56dd92d0cfcff38196d39163c8\u002Fmarketing-strategy-framework-guide_cover.jpeg","深入了解市場營銷策略框架！釐清 STP 與 4P 應用技巧，解析 CAC、LTV 等四大衡量指標，並提供香港中小企品牌定位公式與落地執行清單，輕鬆建立長遠品牌價值。","marketing-strategy-framework-guide",{"data":876,"sourceMap":-1},{"_id":877,"_updatedAt":878,"alternates":879,"areSourcesShown":115,"author":883,"body":893,"category":1343,"coverImage":1346,"excerpt":1349,"faq":156,"intro":1381,"isFaqShown":128,"isSummaryShown":115,"isVideoShown":128,"publishedAt":1394,"reviewer":156,"seo":1395,"slug":1398,"sources":1399,"title":1347,"video":156},"blogPost-HK-hong-kong-withholding-tax-zh-HK","2026-09-24T08:33:17Z",[880,882],{"canonicalUrl":156,"isNoIndex":156,"language":881,"market":62,"pathPrefix":156},"en-HK",{"canonicalUrl":156,"isNoIndex":156,"language":51,"market":62,"pathPrefix":156},{"avatar":884,"bio":889,"doesServePage":115,"linkedinUrl":890,"name":885,"role":891,"slug":892,"twitterUrl":156},{"_type":130,"alternativeText":885,"height":886,"url":887,"width":888},"Galih Gumelar",2262,"https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fimages\u002F287881c633d9f9aa6975899b31cdb6e4\u002F659f55ddde7415e7fd2b0657_Galih-Gumelar.jpg",1984,"Galih 是一位資深作家，專注於宏觀經濟、商業、金融及政治領域。他曾為 CNN Indonesia、《雅加達郵報》以及其他多家知名媒體撰稿，擁有豐富的寫作經驗。憑藉廣泛的背景與視野，Galih 致力為有志創業者提供深入、有價值的資源。","https:\u002F\u002Fwww.linkedin.com\u002Fin\u002Fgalih-gumelar-husni\u002F","撰稿人","galih-gumelar",[894,904,912,920,928,947,955,963,971,979,987,995,1003,1011,1021,1029,1037,1045,1064,1073,1081,1089,1097,1116,1124,1132,1140,1148,1156,1164,1172,1180,1188,1196,1204,1256,1263,1271,1279,1287,1295,1303,1311,1319,1327,1335],{"_key":895,"_type":795,"children":896,"markDefs":902,"style":903},"k2",[897],{"_key":898,"_type":799,"marks":899,"text":901},"k1",[900],"strong","什麼是預扣稅？",[],"h2",{"_key":905,"_type":795,"children":906,"markDefs":911,"style":824},"k5",[907],{"_key":908,"_type":799,"marks":909,"text":910},"k4",[],"預扣稅就是企業在向非居民公司或個人支付款項時，依法先扣下應繳稅款，再代為繳交給香港稅務局。由於香港採用屬地稅制，僅對源自香港的收入課稅，因此並非所有跨境支付都需要預扣稅。舉例來說，一家香港企業若聘請外國顧問提供服務，而該服務確實在香港境內執行，那麼相關款項就可能需要代扣稅款。企業在處理時，應先確認收款人的身份是否屬於非居民實體，並檢視合約與付款性質，避免因代扣不當而違反稅務條例。",[],{"_key":913,"_type":795,"children":914,"markDefs":919,"style":824},"k8",[915],{"_key":916,"_type":799,"marks":917,"text":918},"k7",[],"預扣稅制度的核心，圍繞兩個關鍵因素：收款人的稅務身份與收入來源地。只有當收款人屬於非居民，且該筆收入屬於香港來源時，企業才需要承擔代扣與繳納責任。若忽略這一步，企業可能面臨罰款、利息甚至補稅風險；反之，若合規處理，不但能避免爭議，還能提升跨境合作的信任度。",[],{"_key":921,"_type":795,"children":922,"markDefs":927,"style":903},"k11",[923],{"_key":924,"_type":799,"marks":925,"text":926},"k10",[900],"誰需要繳付預扣稅？",[],{"_key":929,"_type":795,"children":930,"markDefs":944,"style":824},"k19",[931,935,940],{"_key":932,"_type":799,"marks":933,"text":934},"k16",[],"預扣稅主要針對非居民個人或公司所取得的香港來源收入，常見對象包括海外顧問、",{"_key":936,"_type":799,"marks":937,"text":939},"k17",[938],"k13","國際企業",{"_key":941,"_type":799,"marks":942,"text":943},"k18",[],"、跨國藝人、運動員或版權持有人。當香港公司向這些收款人支付款項時，就必須依規代扣稅款並上繳稅務局。如果一家本地公司委託一位外國軟件工程師開發專案，而該工程師並非香港稅務居民，那麼在支付酬勞時就需要依法代扣稅款。",[945],{"_key":938,"_type":820,"externalUrl":946,"linkType":335},"https:\u002F\u002Faspireapp.com\u002Fzh-HK\u002Fblog\u002Fwhich-country-is-best-to-start-a-business",{"_key":948,"_type":795,"children":949,"markDefs":954,"style":824},"k22",[950],{"_key":951,"_type":799,"marks":952,"text":953},"k21",[],"企業要避免風險，應建立一套明確的付款流程，將「非居民判定」列入審核步驟，並妥善保存付款憑證及稅務紀錄。這不單是履行合規義務，也是防範日後稅務爭議與罰款的重要保障。",[],{"_key":956,"_type":795,"children":957,"markDefs":962,"style":824},"k25",[958],{"_key":959,"_type":799,"marks":960,"text":961},"k24",[],"根據香港《稅務條例》，預扣稅主要適用於向非居民支付特定類別的香港來源收入。常見需扣繳的預扣稅款包括支付予非居民法團的專利權費、版權費及為在香港提供服務而支付的款項。稅率方面，一般而言，預扣稅標準稅率為付款金額的16.5%，但若收款方所在地與香港簽有稅收協定，則可能享有優惠稅率。企業在支付此類金額的任何款項時，必須準確判斷納稅義務，並按規定扣繳稅項。",[],{"_key":964,"_type":795,"children":965,"markDefs":970,"style":903},"k28",[966],{"_key":967,"_type":799,"marks":968,"text":969},"k27",[900],"預扣稅 vs 利得稅",[],{"_key":972,"_type":795,"children":973,"markDefs":978,"style":824},"k31",[974],{"_key":975,"_type":799,"marks":976,"text":977},"k30",[],"香港的預扣稅機制與利得稅密切相關，但性質截然不同。利得稅是針對企業在香港產生或得自香港的利潤徵收的所得稅，而預扣稅則是針對支付予非居民的任何特定類型收入的源頭扣繳。付款企業必須審核業務性質、服務提供地點及收款人身份，以確定是否需要預扣。例如，支付給海外法團的版權費，若該知識產權在香港使用，則需扣繳預扣稅。任何處理不當都可能導致稅務局追繳稅款及罰款。",[],{"_key":980,"_type":795,"children":981,"markDefs":986,"style":903},"k34",[982],{"_key":983,"_type":799,"marks":984,"text":985},"k33",[900],"如果繳付預扣稅？",[],{"_key":988,"_type":795,"children":989,"markDefs":994,"style":824},"k37",[990],{"_key":991,"_type":799,"marks":992,"text":993},"k36",[],"企業須透過其稅務代理人或專業會計師，嚴格評估每一筆跨境付款的預扣稅責任。在提交利得稅報稅表時，必須申報所有已扣繳的預扣稅款項。預扣稅計算基礎為支付總金額，且必須在付款後儘快繳付給稅務局。妥善管理的預扣稅流程不僅能確保合規，更能有效規劃現金流，避免後續爭議。建議企業建立清晰的內部程序，並在簽訂合約時明確處理稅務責任的任何條款。",[],{"_key":996,"_type":795,"children":997,"markDefs":1002,"style":903},"k40",[998],{"_key":999,"_type":799,"marks":1000,"text":1001},"k39",[900],"哪些收入需要繳付預扣稅？",[],{"_key":1004,"_type":795,"children":1005,"markDefs":1010,"style":824},"k43",[1006],{"_key":1007,"_type":799,"marks":1008,"text":1009},"k42",[],"通常，以下收入類型屬於預扣稅適用範圍，包括在",[],{"_key":1012,"_type":795,"children":1013,"level":1018,"listItem":1019,"markDefs":1020,"style":824},"k46",[1014],{"_key":1015,"_type":799,"marks":1016,"text":1017},"k45",[],"香港提供服務所得的款項",1,"bullet",[],{"_key":1022,"_type":795,"children":1023,"level":1018,"listItem":1019,"markDefs":1028,"style":824},"k49",[1024],{"_key":1025,"_type":799,"marks":1026,"text":1027},"k48",[],"由香港支付的特許權使用費",[],{"_key":1030,"_type":795,"children":1031,"level":1018,"listItem":1019,"markDefs":1036,"style":824},"k52",[1032],{"_key":1033,"_type":799,"marks":1034,"text":1035},"k51",[],"非居民藝人或運動員的演出或比賽酬勞",[],{"_key":1038,"_type":795,"children":1039,"markDefs":1044,"style":824},"k55",[1040],{"_key":1041,"_type":799,"marks":1042,"text":1043},"k54",[],"這些收入均與香港境內活動直接相關，因此稅務局要求企業在支付時代扣稅款，以確保非居民依法納稅。然而，股利和單純的利息收入通常不在預扣稅徵收範圍內。",[],{"_key":1046,"_type":795,"children":1047,"markDefs":1061,"style":824},"k63",[1048,1052,1057],{"_key":1049,"_type":799,"marks":1050,"text":1051},"k60",[],"企業在實務操作中，需仔細檢視合約條款、收入性質及支付地點，確定是否存在代扣義務。錯誤判斷可能導致補稅、罰款及利息支付，對企業財務規劃與跨境合作造成影響。因此，企業常會在付款前進行法律和",{"_key":1053,"_type":799,"marks":1054,"text":1056},"k61",[1055],"k57","稅務審核",{"_key":1058,"_type":799,"marks":1059,"text":1060},"k62",[],"，確認收入是否符合預扣稅徵收標準，並確保代扣流程完整無誤。",[1062],{"_key":1055,"_type":820,"externalUrl":1063,"linkType":335},"https:\u002F\u002Faspireapp.com\u002Fzh-HK\u002Fblog\u002Ftop-accounting-systems",{"_key":1065,"_type":795,"children":1066,"markDefs":1071,"style":1072},"k66",[1067],{"_key":1068,"_type":799,"marks":1069,"text":1070},"k65",[900],"關聯公司定義",[],"h3",{"_key":1074,"_type":795,"children":1075,"markDefs":1080,"style":824},"k69",[1076],{"_key":1077,"_type":799,"marks":1078,"text":1079},"k68",[],"在預扣稅制度中，「關聯公司」的認定非常關鍵，因其可能影響稅率及合規要求。如果收款人是香港公司或其關聯企業，部分稅率可能有所不同。通常，當雙方存在直接或間接的股權控制、董事會交叉任命，或企業間存在經營決策影響關係時，即可能構成關聯公司。",[],{"_key":1082,"_type":795,"children":1083,"markDefs":1088,"style":824},"k72",[1084],{"_key":1085,"_type":799,"marks":1086,"text":1087},"k71",[],"稅務局會根據實際控制權及經濟實質進行判斷，而非僅以公司註冊地或名稱相似作為依據。因此，企業在與海外關聯公司進行款項支付前，應先明確界定雙方關聯程度，並確保適用的預扣稅率符合香港稅務規定，以避免後續補稅或法律爭議。",[],{"_key":1090,"_type":795,"children":1091,"markDefs":1096,"style":903},"k75",[1092],{"_key":1093,"_type":799,"marks":1094,"text":1095},"k74",[900],"預扣稅率是多少？",[],{"_key":1098,"_type":795,"children":1099,"markDefs":1113,"style":824},"k83",[1100,1104,1109],{"_key":1101,"_type":799,"marks":1102,"text":1103},"k80",[],"香港的預扣稅率依收入類型、收款人身份及其與香港公司的關聯程度而有所不同。以特許權使用費為例，若收款人為非居民公司，",{"_key":1105,"_type":799,"marks":1106,"text":1108},"k81",[1107],"k77","稅率",{"_key":1110,"_type":799,"marks":1111,"text":1112},"k82",[],"通常在4.95%至16.5%之間，具體數字需參考稅務局的最新規定。對於非居民演藝人員或運動員，其稅率則會依合約性質、是否透過代理簽署以及收入金額而有所差異。",[1114],{"_key":1107,"_type":820,"externalUrl":1115,"linkType":335},"https:\u002F\u002Fwww.pwchk.com\u002Fen\u002Ftax\u002Fhong-kong-budget-2024-2025\u002Ftax-facts-and-figures-tc.pdf",{"_key":1117,"_type":795,"children":1118,"markDefs":1123,"style":824},"k86",[1119],{"_key":1120,"_type":799,"marks":1121,"text":1122},"k85",[],"若代扣不足或錯誤計算，不僅會導致企業補繳稅款，還可能遭受罰款或利息，影響公司信用與財務安排。因此，建立嚴謹的審核與代扣流程，是企業在跨境支付及非居民收入管理中不可或缺的步驟。",[],{"_key":1125,"_type":795,"children":1126,"markDefs":1131,"style":903},"k89",[1127],{"_key":1128,"_type":799,"marks":1129,"text":1130},"k88",[900],"特許權使用費的預扣稅",[],{"_key":1133,"_type":795,"children":1134,"markDefs":1139,"style":824},"k92",[1135],{"_key":1136,"_type":799,"marks":1137,"text":1138},"k91",[],"特許權使用費是香港預扣稅制度中常見的徵收項目之一，當企業向非居民公司或個人支付這類費用時，需要依法扣繳稅款。特許權使用費涵蓋智慧財產權在香港及海外的使用，包括專利、商標、著作權或軟件授權等。香港公司在支付這些費用時，必須遵守相關預扣稅規定，確保代扣比例與繳納時限符合稅務局要求。",[],{"_key":1141,"_type":795,"children":1142,"markDefs":1147,"style":903},"k95",[1143],{"_key":1144,"_type":799,"marks":1145,"text":1146},"k94",[900],"非居民運動員或演藝人員的預扣稅",[],{"_key":1149,"_type":795,"children":1150,"markDefs":1155,"style":824},"k98",[1151],{"_key":1152,"_type":799,"marks":1153,"text":1154},"k97",[],"非居民藝人和運動員在香港的演出或比賽活動亦須繳納預扣稅。當他們參與香港的演唱會、體育賽事或其他商業表演時，主辦單位（付款人）必須依據合約條款以及稅務局的指引，從酬勞中扣除相應稅款。若合約是直接與藝人或表演者簽署，稅率通常較高；若透過經紀公司或代理人簽訂，則需依據實際合約安排確定的預扣稅率。",[],{"_key":1157,"_type":795,"children":1158,"markDefs":1163,"style":824},"k101",[1159],{"_key":1160,"_type":799,"marks":1161,"text":1162},"k100",[],"企業應建立完整的付款及代扣記錄，包括合約副本、付款憑證及稅務繳款證明，以便未來稽核、報稅或爭議處理時使用，並確保所有跨境支付符合香港稅務局的稅務條例及合規要求。這種紀錄管理對大型活動的財務透明度與稅務合規非常重要。",[],{"_key":1165,"_type":795,"children":1166,"markDefs":1171,"style":903},"k104",[1167],{"_key":1168,"_type":799,"marks":1169,"text":1170},"k103",[900],"雙重課稅協定：避免雙重課稅",[],{"_key":1173,"_type":795,"children":1174,"markDefs":1179,"style":824},"k107",[1175],{"_key":1176,"_type":799,"marks":1177,"text":1178},"k106",[],"為避免同一筆收入被雙重課稅，香港已與多個國家簽署雙重課稅協定（DTA)。企業在處理跨境支付前，應先確認收款人所在國家是否與香港簽訂DTA，並了解可享有的稅務減免或豁免範圍。若符合協定條件，企業可在代扣稅款時適用協定稅率，降低預扣稅負擔，同時提高跨境支付效率與資金運用靈活性。",[],{"_key":1181,"_type":795,"children":1182,"markDefs":1187,"style":824},"k110",[1183],{"_key":1184,"_type":799,"marks":1185,"text":1186},"k109",[],"對於支付版權費、特許權使用費或藝人表演者權利相關酬勞的非居民公司或非居民實體，適用的預扣稅率需依據稅務局的規定計算。雙重課稅協定不僅能降低企業支付成本，還能作為國際稅務規劃工具，使企業在香港稅制及海外市場的財務安排更安全、合理，減少潛在法律風險並提升跨境合作便利性。",[],{"_key":1189,"_type":795,"children":1190,"markDefs":1195,"style":903},"k113",[1191],{"_key":1192,"_type":799,"marks":1193,"text":1194},"k112",[900],"結論",[],{"_key":1197,"_type":795,"children":1198,"markDefs":1203,"style":824},"k116",[1199],{"_key":1200,"_type":799,"marks":1201,"text":1202},"k115",[],"香港的預扣稅是稅務制度中不可忽視的一環，尤其對經常進行跨境交易與支付的企業而言，更是合規與稅務風險管理的重點。企業應及早檢視與非居民合作的合約條款，確保其支付安排符合稅務局的最新規定，並妥善處理特許權使用費、服務費及演藝酬勞等款項的代扣代繳事宜。",[],{"_key":1205,"_type":795,"children":1206,"markDefs":1247,"style":824},"k139",[1207,1211,1216,1220,1225,1229,1234,1238,1243],{"_key":1208,"_type":799,"marks":1209,"text":1210},"k130",[],"若希望進一步優化資金流與跨境支付，企業可考慮透過",{"_key":1212,"_type":799,"marks":1213,"text":1215},"k131",[1214],"k118"," Aspire 商業帳戶",{"_key":1217,"_type":799,"marks":1218,"text":1219},"k132",[],"輕鬆追蹤支出、管理跨境付款，並以",{"_key":1221,"_type":799,"marks":1222,"text":1224},"k133",[1223],"k121","Aspire 公司卡",{"_key":1226,"_type":799,"marks":1227,"text":1228},"k134",[],"提升現金流彈性；若需更精準掌握開支與預算，",{"_key":1230,"_type":799,"marks":1231,"text":1233},"k135",[1232],"k124","Aspire 支出管理工具",{"_key":1235,"_type":799,"marks":1236,"text":1237},"k136",[],"將助您實現高效管控。同時，",{"_key":1239,"_type":799,"marks":1240,"text":1242},"k137",[1241],"k127","Aspire 多幣種帳戶",{"_key":1244,"_type":799,"marks":1245,"text":1246},"k138",[],"讓您的國際收付款更順暢，為企業吸引投資與拓展市場打下穩健基礎。",[1248,1250,1252,1254],{"_key":1214,"_type":820,"externalUrl":1249,"linkType":335},"https:\u002F\u002Faspireapp.com\u002Fzh-HK\u002Fbusiness-account",{"_key":1223,"_type":820,"externalUrl":1251,"linkType":335},"https:\u002F\u002Faspireapp.com\u002Fzh-HK\u002Fcorporate-card",{"_key":1232,"_type":820,"externalUrl":1253,"linkType":335},"https:\u002F\u002Faspireapp.com\u002Fzh-HK\u002Fexpense-management",{"_key":1241,"_type":820,"externalUrl":1255,"linkType":335},"https:\u002F\u002Faspireapp.com\u002Fzh-HK\u002Fglobal-payments",{"_key":1257,"_type":795,"children":1258,"markDefs":1262,"style":903},"k142",[1259],{"_key":1260,"_type":799,"marks":1261,"text":334},"k141",[900],[],{"_key":1264,"_type":795,"children":1265,"markDefs":1270,"style":824},"k151",[1266],{"_key":1267,"_type":799,"marks":1268,"text":1269},"k149",[900],"1. 香港的預扣稅是否適用於所有境外支付？",[],{"_key":1272,"_type":795,"children":1273,"markDefs":1278,"style":824},"k152",[1274],{"_key":1275,"_type":799,"marks":1276,"text":1277},"k150",[],"並非所有跨境款項皆需預扣稅，僅限於與香港來源相關的服務收入或特許權使用費。",[],{"_key":1280,"_type":795,"children":1281,"markDefs":1286,"style":824},"k161",[1282],{"_key":1283,"_type":799,"marks":1284,"text":1285},"k159",[900],"2. 若我已經在境外繳納稅款，還需要在香港再繳一次嗎？",[],{"_key":1288,"_type":795,"children":1289,"markDefs":1294,"style":824},"k162",[1290],{"_key":1291,"_type":799,"marks":1292,"text":1293},"k160",[],"若有雙重課稅協定，可申請減免或豁免，避免重複課稅。",[],{"_key":1296,"_type":795,"children":1297,"markDefs":1302,"style":824},"k171",[1298],{"_key":1299,"_type":799,"marks":1300,"text":1301},"k169",[900],"3. 預扣稅的申報時限是多久？",[],{"_key":1304,"_type":795,"children":1305,"markDefs":1310,"style":824},"k172",[1306],{"_key":1307,"_type":799,"marks":1308,"text":1309},"k170",[],"通常需於付款後一個月內完成繳交，具體時限以稅務局的要求為準。",[],{"_key":1312,"_type":795,"children":1313,"markDefs":1318,"style":824},"k181",[1314],{"_key":1315,"_type":799,"marks":1316,"text":1317},"k179",[900],"4. 可以用第三方支付平台處理含預扣稅的款項嗎？",[],{"_key":1320,"_type":795,"children":1321,"markDefs":1326,"style":824},"k182",[1322],{"_key":1323,"_type":799,"marks":1324,"text":1325},"k180",[],"可以，但仍需確保代扣代繳義務已履行，並保留相關稅務文件。",[],{"_key":1328,"_type":795,"children":1329,"markDefs":1334,"style":824},"k191",[1330],{"_key":1331,"_type":799,"marks":1332,"text":1333},"k189",[900],"5. 企業如何減少香港的預扣稅風險？",[],{"_key":1336,"_type":795,"children":1337,"markDefs":1342,"style":824},"k192",[1338],{"_key":1339,"_type":799,"marks":1340,"text":1341},"k190",[],"應提早檢視合約條款，並選擇具備稅務透明與合規支援的支付解決方案。",[],{"slug":1344,"title":1345},"business-advice","Business Advice",{"_type":130,"alternativeText":1347,"height":131,"url":1348,"width":133},"【預扣稅\u002FWithholding Tax】哪些人需要交？預扣稅率是多少？","https:\u002F\u002Fcdn.aspireapp.com\u002Fwebsites\u002Fblog\u002F45c37c01e846b55560ef630fbe182b31\u002Fshared-45c37c01_cover_shared-cover-business.png",[1350,1356,1362,1368,1374],{"_key":895,"_type":795,"children":1351,"level":1018,"listItem":1019,"markDefs":1355,"style":824},[1352],{"_key":898,"_type":799,"marks":1353,"text":1354},[],"預扣稅適用於香港來源收入的非居民收款人，確保其依法納稅。",[],{"_key":905,"_type":795,"children":1357,"level":1018,"listItem":1019,"markDefs":1361,"style":824},[1358],{"_key":908,"_type":799,"marks":1359,"text":1360},[],"企業有代扣義務，若未履行可能承擔連帶責任及罰款。",[],{"_key":913,"_type":795,"children":1363,"level":1018,"listItem":1019,"markDefs":1367,"style":824},[1364],{"_key":916,"_type":799,"marks":1365,"text":1366},[],"不同收入類型（特許權使用費、服務費、演藝酬勞）適用不同稅率。",[],{"_key":921,"_type":795,"children":1369,"level":1018,"listItem":1019,"markDefs":1373,"style":824},[1370],{"_key":924,"_type":799,"marks":1371,"text":1372},[],"雙重課稅協定可避免同一收入被重複課稅，利於跨境合作。",[],{"_key":1375,"_type":795,"children":1376,"level":1018,"listItem":1019,"markDefs":1380,"style":824},"k14",[1377],{"_key":938,"_type":799,"marks":1378,"text":1379},[],"適當的稅務規劃與支付流程管理，可降低合規風險並提升資金運用效率。",[],[1382,1388],{"_key":895,"_type":795,"children":1383,"markDefs":1387,"style":824},[1384],{"_key":898,"_type":799,"marks":1385,"text":1386},[],"在香港經營業務時，企業經常需要與海外供應商、專業顧問、藝人或運動員合作，而其中一項容易被忽略卻深具影響的稅務安排，便是「預扣稅」。這項制度看似簡單，其實牽涉跨境支付、國際稅務協定及公司合規等多個層面。",[],{"_key":905,"_type":795,"children":1389,"markDefs":1393,"style":824},[1390],{"_key":908,"_type":799,"marks":1391,"text":1392},[],"如果企業對此缺乏正確認識，不僅可能被稅務局追繳稅款，還可能引發合約爭議，甚至損害商譽。本文將以淺顯易懂的方式，帶您了解什麼是預扣稅、適用範圍、稅率計算，以及企業在實務上該如何操作，並分享一些降低風險與提升支付效率的實用建議。",[],"2025-09-16T00:00:00.000Z",{"_type":125,"metaDescription":1396,"metaTitle":1347,"socialShareImageUrl":1397},"全面解析香港預扣稅的制度，包括適用對象、收入範圍、稅率及特許權使用費與非居民演藝人員稅務處理，並提供跨境支付與稅務合規管理建議，助企業優化財務與營運效率。",{"_type":130,"alternativeText":1347,"height":131,"url":1348,"width":133},"hong-kong-withholding-tax",[1400,1406,1412,1418,1424,1430],{"_key":895,"_type":795,"children":1401,"level":1018,"listItem":1019,"markDefs":1405,"style":824},[1402],{"_key":898,"_type":799,"marks":1403,"text":1404},[],"PwC Hong Kong - https:\u002F\u002Fwww.pwchk.com\u002Fen\u002Ftax\u002Fhong-kong-budget-2024-2025\u002Ftax-facts-and-figures-tc.pdf",[],{"_key":905,"_type":795,"children":1407,"level":1018,"listItem":1019,"markDefs":1411,"style":824},[1408],{"_key":908,"_type":799,"marks":1409,"text":1410},[],"Hong Kong Inland Revenue Department - https:\u002F\u002Fwww.ird.gov.hk\u002Feng\u002Fpdf\u002Fpam48e.pdf",[],{"_key":913,"_type":795,"children":1413,"level":1018,"listItem":1019,"markDefs":1417,"style":824},[1414],{"_key":916,"_type":799,"marks":1415,"text":1416},[],"Hong Kong Inland Revenue Department - https:\u002F\u002Fwww.ird.gov.hk\u002Feng\u002Ftax\u002Fdta_rates.htm",[],{"_key":921,"_type":795,"children":1419,"level":1018,"listItem":1019,"markDefs":1423,"style":824},[1420],{"_key":924,"_type":799,"marks":1421,"text":1422},[],"Hong Kong Inland Revenue Department - https:\u002F\u002Fwww.ird.gov.hk\u002Feng\u002Fpdf\u002Fdipn22.pdf",[],{"_key":1375,"_type":795,"children":1425,"level":1018,"listItem":1019,"markDefs":1429,"style":824},[1426],{"_key":938,"_type":799,"marks":1427,"text":1428},[],"Hong Kong Inland Revenue Department - https:\u002F\u002Fwww.ird.gov.hk\u002Feng\u002Fpdf\u002F2025\u002FBriefGuide20242025.pdf",[],{"_key":936,"_type":795,"children":1431,"level":1018,"listItem":1019,"markDefs":1435,"style":824},[1432],{"_key":932,"_type":799,"marks":1433,"text":1434},[],"KPMG - https:\u002F\u002Fassets.kpmg.com\u002Fcontent\u002Fdam\u002Fkpmg\u002Fcn\u002Fpdf\u002Fen\u002F2023\u002F08\u002Finclusive-framework-beps-agreement-the-subject-to-tax-rule-and-its-potential-application.pdf",[],1791455336114]