{"id":202,"date":"2026-01-05T02:15:54","date_gmt":"2026-01-04T18:15:54","guid":{"rendered":"https:\/\/www.amlguidehk.com\/web\/?p=202"},"modified":"2026-01-05T16:42:41","modified_gmt":"2026-01-05T08:42:41","slug":"hk-custom-drs-penalty-case-2025","status":"publish","type":"post","link":"https:\/\/www.amlguidehk.com\/web\/hk-custom-drs-penalty-case-2025\/","title":{"rendered":"\u9999\u6e2f\u6d77\u95dc 2025 \u5e74\u300a\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u4ea4\u6613\u5546\u8a3b\u518a\u5236\u5ea6\u300b\u7f70\u6b3e\u500b\u6848\u7e3d\u7d50"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u9999\u6e2f\u6d77\u95dc 2025 \u5e74\u91dd\u5c0d\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u884c\u696d\u7684\u57f7\u6cd5\u884c\u52d5\u5448\u73fe\u51fa\u524d\u6240\u672a\u6709\u7684\u9ad8\u58d3\u614b\u52e2\u3002\u5168\u5e74\u5171\u9304\u5f97\u81f3\u5c11 9 \u5b97\u516c\u958b\u7684\u57f7\u6cd5\u500b\u6848\uff0c\u5176\u4e2d 1 \u5b97\u5df2\u5b8c\u6210\u53f8\u6cd5\u7a0b\u5e8f\u4e26\u5224\u8655\u7f70\u6b3e\uff0c\u5176\u9918 8 \u5b97\u4ecd\u5728\u8abf\u67e5\u4e2d\u3002\u9019\u4e9b\u6848\u4ef6\u63ed\u793a\u4e86\u76e3\u7ba1\u6a5f\u69cb\u300c\u96f6\u5bb9\u5fcd\u300d\u7684\u6c7a\u5fc3\u3002<\/p>\n\n\n\n

\u4ee5\u4e0b\u662f2025\u5e74\u5ea6\u57f7\u6cd5\u884c\u52d5\u7684\u95dc\u9375\u6578\u64da\u6458\u8981\uff1a<\/p>\n\n\n\n

\u9805\u76ee<\/strong><\/td>\u6578\u64da<\/strong><\/td><\/tr>
\u516c\u958b\u57f7\u6cd5\u500b\u6848\u7e3d\u6578<\/strong><\/td>9\u5b97<\/td><\/tr>
\u5df2\u5224\u6c7a\u500b\u6848<\/strong><\/td>1\u5b97<\/td><\/tr>
\u8abf\u67e5\u4e2d\u500b\u6848<\/strong><\/td>8\u5b97<\/td><\/tr>
\u57f7\u6cd5\u9ad8\u5cf0\u671f<\/strong><\/td>2025\u5e74\u7b2c\u56db\u5b63\u5ea6 (\u51717\u5b97)<\/td><\/tr>
\u6d89\u53ca\u5546\u54c1\u7a2e\u985e<\/strong><\/td>\u947d\u77f3\u3001\u91d1\u689d\u3001\u624b\u9336\u3001\u73e0\u5bf6\u3001\u9280\u98fe<\/td><\/tr>
\u9055\u898f\u4e3b\u9ad4<\/strong><\/td>\u4e3b\u8981\u70ba\u672c\u5730\u516c\u53f8\u53ca\u5176\u8463\u4e8b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u6578\u64da\u986f\u793a\uff0c\u57f7\u6cd5\u884c\u52d5\u5728\u5e74\u5e95\u986f\u8457\u5347\u7d1a\uff0c\u50c5 11 \u6708\u4e00\u500b\u6708\u5167\u5c31\u5075\u7834\u4e86 5 \u5b97\u6848\u4ef6\u3002\u9019\u8868\u660e\u6d77\u95dc\u5728\u7d93\u904e\u5236\u5ea6\u5be6\u65bd\u521d\u671f\u7684\u904e\u6e21\u8207\u6559\u80b2\u968e\u6bb5\u5f8c\uff0c\u5df2\u8f49\u5411\u66f4\u70ba\u4e3b\u52d5\u548c\u56b4\u53b2\u7684\u57f7\u6cd5\u968e\u6bb5\u3002<\/p>\n\n\n\n

\u7126\u9ede\u6848\u4ef6\u5206\u6790\uff1aHK$562,000 \u7834\u7d00\u9304\u7f70\u6b3e\u7684\u9707\u64bc<\/h2>\n\n\n\n

2025\u5e749\u670819\u65e5\u7684\u5224\u6c7a\uff0c\u6210\u70ba\u4e86\u300a\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u4ea4\u6613\u5546\u8a3b\u518a\u5236\u5ea6\u300b\u5be6\u65bd\u4ee5\u4f86\u7684\u6a19\u8a8c\u6027\u4e8b\u4ef6\u3002\u4e00\u9593\u672c\u5730\u516c\u53f8\u56e0\u5728\u672a\u8a3b\u518a\u7684\u60c5\u6cc1\u4e0b\uff0c\u9577\u671f\u9032\u884c\u591a\u5b97\u7e3d\u503c\u8d85\u904e12\u842c\u6e2f\u5143\u7684\u947d\u77f3\u4ea4\u6613\uff0c\u88ab\u4e5d\u9f8d\u57ce\u88c1\u5224\u6cd5\u9662\u91cd\u5224\u7f70\u6b3e\u5408\u517156\u842c2\u5343\u5143\u3002 \u6b64\u6848\u5275\u4e0b\u4e86\u81ea\u5236\u5ea6\u5be6\u65bd\u4ee5\u4f86\u540c\u985e\u578b\u6848\u4ef6\u7684\u6700\u9ad8\u7f70\u6b3e\u7d00\u9304\uff0c\u5176\u9707\u64bc\u529b\u9060\u8d85\u7f70\u6b3e\u91d1\u984d\u672c\u8eab\u3002<\/p>\n\n\n\n

\n

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\u6b64\u6848\u7684\u95dc\u9375\u9ede\u5728\u65bc\u5176\u300c\u6301\u7e8c\u6027\u300d\u548c\u300c\u591a\u5b97\u4ea4\u6613\u300d\u7684\u7279\u5fb5\u3002\u6d89\u6848\u516c\u53f8\u5728\u9577\u9054 10 \u500b\u6708\u7684\u6642\u671f\u5167\uff082024\u5e741\u6708\u81f310\u6708\uff09\u591a\u6b21\u9055\u898f\u3002\u6839\u64da\u6cd5\u4f8b\uff0c\u6bcf\u9032\u884c\u4e00\u5b97\u7e3d\u984d\u70ba 12 \u842c\u6e2f\u5143\u6216\u4ee5\u4e0a\u7684\u6307\u660e\u4ea4\u6613\u5373\u69cb\u6210\u4e00\u9805\u7f6a\u884c\uff0c\u6700\u9ad8\u53ef\u5224\u7f70\u6b3e 10 \u842c\u6e2f\u5143\u53ca\u76e3\u79816\u500b\u6708\u3002\u7531\u6b64\u63a8\u65b7\uff0c\u8a72\u516c\u53f8\u6975\u53ef\u80fd\u88ab\u63a7\u591a\u9805\u7f6a\u540d\uff0c\u6700\u7d42\u7d2f\u7a4d\u6210\u5de8\u984d\u7f70\u6b3e\u3002\u9019\u500b\u6848\u4f8b\u6e05\u6670\u5730\u8868\u660e\uff0c\u6cd5\u9662\u8207\u57f7\u6cd5\u6a5f\u69cb\u4e0d\u6703\u59d1\u606f\u4efb\u4f55\u6301\u7e8c\u6027\u6216\u5927\u898f\u6a21\u7684\u9055\u898f\u884c\u70ba\uff0c\u8a66\u5716\u4ee5\u300c\u5316\u6574\u70ba\u96f6\u300d\u6216\u9577\u671f\u6e38\u96e2\u65bc\u76e3\u7ba1\u4e4b\u5916\u7684\u505a\u6cd5\uff0c\u5c07\u9762\u81e8\u56b4\u53b2\u7684\u6cd5\u5f8b\u5236\u88c1\u3002<\/p>\n\n\n\n

2025\u5e74\u57f7\u6cd5\u8da8\u52e2\u8207\u65b0\u7126\u9ede<\/h2>\n\n\n\n

\u9664\u4e86\u7834\u7d00\u9304\u7684\u7f70\u6b3e\uff0c2025 \u5e74\u7684\u57f7\u6cd5\u884c\u52d5\u9084\u63ed\u793a\u4e86\u5e7e\u500b\u503c\u5f97\u696d\u754c\u9ad8\u5ea6\u95dc\u6ce8\u7684\u65b0\u8da8\u52e2\uff1a<\/p>\n\n\n\n

1. \u57f7\u6cd5\u7bc4\u570d\u5168\u9762\u8986\u84cb\uff0c\u7121\u4e00\u5016\u514d<\/h3>\n\n\n\n

\u6d77\u95dc\u7684\u57f7\u6cd5\u7db2\u5df2\u8986\u84cb\u5404\u985e\u9ad8\u50f9\u503c\u5546\u54c1\u3002\u5f9e\u50b3\u7d71\u7684\u947d\u77f3\u3001\u91d1\u689d\u3001\u73e0\u5bf6\uff0c\u5230\u8fd1\u5e74\u4f86\u4ea4\u6613\u6d3b\u8e8d\u7684\u9ad8\u50f9\u624b\u9336\uff0c\u5747\u6210\u70ba\u76e3\u7ba1\u91cd\u9ede\u30022025 \u5e74\u7684\u6848\u4ef6\u6db5\u84cb\u4e86\u947d\u77f3\u3001\u91d1\u689d\u3001\u624b\u9336\u3001\u9280\u98fe\u53ca\u7d9c\u5408\u73e0\u5bf6\u7b49\u591a\u500b\u54c1\u985e\uff0c\u986f\u793a\u4efb\u4f55\u5229\u7528\u9ad8\u50f9\u503c\u5546\u54c1\u9032\u884c\u5927\u984d\u4ea4\u6613\u7684\u5546\u6236\uff0c\u90fd\u5fc5\u9808\u9075\u5b88\u300a\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u4ea4\u6613\u5546\u8a3b\u518a\u5236\u5ea6\u300b\u7684\u898f\u5b9a\u3002<\/p>\n\n\n\n

2. \u300cA\u985e\u300d\u8207\u300cB\u985e\u300d\u8a3b\u518a\u6df7\u6dc6\u6210\u70ba\u65b0\u9677\u9631<\/h3>\n\n\n\n

11\u670818\u65e5\u7684\u6848\u4ef6\u9996\u6b21\u63ed\u793a\u4e86\u4e00\u500b\u65b0\u7684\u5408\u898f\u9677\u9631\u3002\u4e00\u9593\u5df2\u8a3b\u518a\u7684\u9418\u9336\u516c\u53f8\uff0c\u56e0\u5176\u50c5\u6301\u6709A\u985e\u8a3b\u518a\uff08\u53ea\u51c6\u9032\u884c\u975e\u73fe\u91d1\u4ea4\u6613\uff09\uff0c\u537b\u9032\u884c\u4e86\u8d85\u904e12\u842c\u6e2f\u5143\u7684\u73fe\u91d1\u4ea4\u6613\uff0c\u5176\u8463\u4e8b\u56e0\u6b64\u88ab\u62d8\u6355\u3002 \u6b64\u6848\u63d0\u9192\u6240\u6709\u5df2\u8a3b\u518a\u7684\u4ea4\u6613\u5546\uff0c\u5fc5\u9808\u56b4\u683c\u9075\u5b88\u5176\u8a3b\u518a\u985e\u5225\u7684\u9650\u5236\u3002A\u985e\u8a3b\u518a\u4eba\u7d55\u4e0d\u53ef\u9032\u884c\u5927\u984d\u73fe\u91d1\u4ea4\u6613\uff0c\u5426\u5247\u7b49\u540c\u65bc\u975e\u8a3b\u518a\u4ea4\u6613\uff0c\u5c07\u9762\u81e8\u540c\u6a23\u7684\u6cd5\u5f8b\u5f8c\u679c\u3002<\/p>\n\n\n\n

3. \u91dd\u5c0d\u300c\u4e2d\u4ecb\u4eba\u300d\u89d2\u8272\u7684\u57f7\u6cd5<\/h3>\n\n\n\n

11\u670827\u65e5\u7684\u6848\u4ef6\u5c07\u57f7\u6cd5\u77db\u982d\u6307\u5411\u4e86\u4ea4\u6613\u4e2d\u7684\u300c\u4e2d\u4ecb\u4eba\u300d\u3002\u4e00\u9593\u516c\u53f8\u56e0\u5728\u672a\u8a3b\u518a\u7684\u60c5\u6cc1\u4e0b\uff0c\u4f5c\u70ba\u4e2d\u4ecb\u4fc3\u6210\u4e00\u5b97\u8d85\u904e12\u842c\u6e2f\u5143\u7684\u9280\u98fe\u4ea4\u6613\u800c\u88ab\u8abf\u67e5\u3002 \u9019\u8868\u660e\uff0c\u7121\u8ad6\u662f\u76f4\u63a5\u7684\u8cb7\u65b9\u6216\u8ce3\u65b9\uff0c\u9084\u662f\u5f9e\u4e2d\u64ae\u5408\u4ea4\u6613\u8cfa\u53d6\u4f63\u91d1\u7684\u4e2d\u4ecb\u6a5f\u69cb\uff0c\u53ea\u8981\u696d\u52d9\u6d89\u53ca\u5b89\u6392\u6216\u5b8c\u6210\u5927\u984d\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u4ea4\u6613\uff0c\u90fd\u53ef\u80fd\u88ab\u8996\u70ba\u7d93\u71df\u76f8\u95dc\u696d\u52d9\uff0c\u5fc5\u9808\u8a3b\u518a\u3002<\/p>\n\n\n\n

\u5c0d\u884c\u696d\u7684\u555f\u793a\u8207\u5408\u898f\u5efa\u8b70<\/h2>\n\n\n\n

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1. \u7acb\u5373\u9032\u884c\u300c\u5408\u898f\u81ea\u6aa2\u300d \u6240\u6709\u4ea4\u6613\u5546\uff0c\u4e0d\u8ad6\u898f\u6a21\u5927\u5c0f\uff0c\u61c9\u7acb\u5373\u5c0d\u81ea\u8eab\u7684\u696d\u52d9\u6a21\u5f0f\u548c\u4ea4\u6613\u6d41\u7a0b\u9032\u884c\u5be9\u8996\u3002\u6838\u5fc3\u554f\u984c\u662f\uff1a\u300c\u6211\u7684\u696d\u52d9\u662f\u5426\u6d89\u53ca\u7e3d\u984d12\u842c\u6e2f\u5143\u6216\u4ee5\u4e0a\u7684\u8cb4\u91d1\u5c6c\u6216\u5bf6\u77f3\u4ea4\u6613\uff1f\u300d\u5982\u679c\u7b54\u6848\u662f\u80af\u5b9a\u7684\uff0c\u5247\u5fc5\u9808\u8a3b\u518a\u3002<\/p>\n\n\n\n

2. \u7cbe\u6e96\u9078\u64c7\u8a3b\u518a\u985e\u5225 \u5728\u7533\u8acb\u8a3b\u518a\u6642\uff0c\u5fc5\u9808\u6839\u64da\u5be6\u969b\u696d\u52d9\u9700\u6c42\uff0c\u6e96\u78ba\u9078\u64c7A\u985e\uff08\u975e\u73fe\u91d1\uff09\u6216B\u985e\uff08\u73fe\u91d1\u53ca\u975e\u73fe\u91d1\uff09\u8a3b\u518a\u3002\u5982\u524d\u8ff0\u6848\u4f8b\u6240\u793a\uff0c\u932f\u8aa4\u7684\u8a3b\u518a\u985e\u5225\u540c\u6a23\u6703\u5c0e\u81f4\u56b4\u91cd\u7684\u6cd5\u5f8b\u5f8c\u679c\u3002\u5c0d\u65bc\u696d\u52d9\u6a21\u5f0f\u53ef\u80fd\u6539\u8b8a\u7684\u5546\u6236\uff0c\u61c9\u53ca\u6642\u5411\u6d77\u95dc\u7533\u8acb\u66f4\u6539\u8a3b\u518a\u985e\u5225\u3002<\/p>\n\n\n\n

3. \u5efa\u7acb\u5ba2\u6236\u76e1\u8077\u5be9\u67e5 (CDD) \u6a5f\u5236 \u96d6\u7136\u76ee\u524d\u7684\u57f7\u6cd5\u91cd\u9ede\u5728\u65bc\u300c\u8a3b\u518a\u300d\u672c\u8eab\uff0c\u4f46\u300a\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u4ea4\u6613\u5546\u8a3b\u518a\u5236\u5ea6\u300b\u7684\u6700\u7d42\u76ee\u7684\u662f\u6253\u64ca\u6d17\u9322\u3002B\u985e\u8a3b\u518a\u4eba\u5fc5\u9808\u5c65\u884c\u5ba2\u6236\u76e1\u8077\u5be9\u67e5\u548c\u5099\u5b58\u7d00\u9304\u7684\u8cac\u4efb\u3002\u5efa\u8b70\u6240\u6709\u4ea4\u6613\u5546\uff0c\u7279\u5225\u662fB\u985e\u8a3b\u518a\u4eba\uff0c\u61c9\u76e1\u5feb\u5efa\u7acb\u57fa\u672c\u7684 CDD \u7a0b\u5e8f\uff0c\u8b58\u5225\u548c\u6838\u5be6\u5ba2\u6236\u8eab\u4efd\uff0c\u4e26\u8a55\u4f30\u4ea4\u6613\u98a8\u96aa\u3002<\/p>\n\n\n\n

4. \u52a0\u5f37\u54e1\u5de5\u57f9\u8a13\u8207\u610f\u8b58 \u78ba\u4fdd\u6240\u6709\u524d\u7dda\u54e1\u5de5\uff0c\u7279\u5225\u662f\u8ca0\u8cac\u92b7\u552e\u548c\u6536\u6b3e\u7684\u5d17\u4f4d\uff0c\u90fd\u6e05\u695a\u4e86\u89e312\u842c\u6e2f\u5143\u7684\u4ea4\u6613\u9580\u6abb\u3002\u516c\u53f8\u61c9\u8a2d\u7acb\u6e05\u6670\u7684\u5167\u90e8\u6307\u5f15\uff0c\u7576\u4ea4\u6613\u63a5\u8fd1\u6216\u53ef\u80fd\u8d85\u904e\u6b64\u9580\u6abb\u6642\uff0c\u61c9\u5982\u4f55\u8655\u7406\uff0c\u4ee5\u53ca\u5982\u4f55\u5411\u5ba2\u6236\u89e3\u91cb\u76f8\u95dc\u7684\u6cd5\u5f8b\u8981\u6c42\u3002<\/p>\n\n\n\n

5. \u59a5\u5584\u4fdd\u5b58\u4ea4\u6613\u7d00\u9304 \u7121\u8ad6\u662f\u5426\u9700\u8981\u5c65\u884c\u5168\u9762\u7684 CDD\uff0c\u6240\u6709\u4ea4\u6613\u5546\u90fd\u61c9\u4fdd\u5b58\u6e05\u6670\u3001\u5b8c\u6574\u7684\u4ea4\u6613\u7d00\u9304\u3002\u9019\u4e0d\u50c5\u662f\u826f\u597d\u7684\u5546\u696d\u7fd2\u6163\uff0c\u4e5f\u662f\u5728\u9762\u5c0d\u76e3\u7ba1\u67e5\u8a62\u6642\uff0c\u8b49\u660e\u81ea\u8eab\u5408\u898f\u7d93\u71df\u7684\u91cd\u8981\u4f9d\u64da\u3002<\/p>\n\n\n\n

\u7d50\u8ad6\uff1a\u5408\u898f\u662f\u6700\u4f73\u7684\u8b77\u57ce\u6cb3<\/h2>\n\n\n\n

2025 \u5e74\u662f\u9999\u6e2f\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u4ea4\u6613\u5546\u76e3\u7ba1\u5236\u5ea6\u5f9e\u300c\u7acb\u6cd5\u300d\u8d70\u5411\u300c\u56b4\u683c\u57f7\u6cd5\u300d\u7684\u8f49\u6369\u9ede\u3002\u9999\u6e2f\u6d77\u95dc\u901a\u904e\u4e00\u7cfb\u5217\u679c\u65b7\u7684\u57f7\u6cd5\u884c\u52d5\uff0c\u7279\u5225\u662f\u5275\u7d00\u9304\u7684HK$562,000\u7f70\u6b3e\u6848\u4f8b\uff0c\u5411\u5e02\u5834\u50b3\u905e\u4e86\u4e0d\u5bb9\u7f6e\u7591\u7684\u5f37\u70c8\u4fe1\u865f\uff1a\u4efb\u4f55\u8a66\u5716\u898f\u907fDPMS\u5236\u5ea6\u7684\u884c\u70ba\u90fd\u5c07\u4ed8\u51fa\u6c89\u91cd\u4ee3\u50f9\u3002\u5c0d\u65bc\u884c\u696d\u5167\u8d85\u904e\u4e00\u842c\u500b\u5df2\u7d93\u8a3b\u518a\u7684\u5408\u898f\u4ea4\u6613\u5546\u800c\u8a00\uff0c\u9019\u662f\u4e00\u500b\u7a4d\u6975\u7684\u4fe1\u865f\uff0c\u610f\u5473\u8457\u5e02\u5834\u5c07\u66f4\u52a0\u516c\u5e73\u548c\u898f\u7bc4\u3002<\/p>\n\n\n\n

\u5c55\u671b\u672a\u4f86\uff0c\u53ef\u4ee5\u9810\u898b\u6d77\u95dc\u7684\u57f7\u6cd5\u529b\u5ea6\u5c07\u6703\u6709\u589e\u7121\u6e1b\uff0c\u76e3\u7ba1\u7684\u6df1\u5ea6\u548c\u5ee3\u5ea6\u4e5f\u5c07\u4e0d\u65b7\u5ef6\u4f38\u3002\u5c0d\u65bc\u8cb4\u91d1\u5c6c\u53ca\u5bf6\u77f3\u4ea4\u6613\u5546\u800c\u8a00\uff0c\u5efa\u7acb\u7a69\u56fa\u7684\u5408\u898f\u9ad4\u7cfb\uff0c\u4e0d\u518d\u662f\u300c\u53ef\u9078\u9805\u300d\uff0c\u800c\u662f\u300c\u5fc5\u9700\u54c1\u300d\u3002\u5728\u65b0\u7684\u76e3\u7ba1\u683c\u5c40\u4e0b\uff0c\u5408\u898f\u4e0d\u50c5\u662f\u6cd5\u5f8b\u8981\u6c42\uff0c\u66f4\u662f\u4f01\u696d\u4fe1\u8b7d\u3001\u54c1\u724c\u50f9\u503c\u548c\u53ef\u6301\u7e8c\u767c\u5c55\u7684\u6700\u4f73\u8b77\u57ce\u6cb3\u3002<\/p>\n\n\n\n

\u5ef6\u4f38\u95b1\u8b80 : \u9999\u6e2f\u6d77\u95dc<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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