{"id":5754,"date":"2026-06-26T05:11:17","date_gmt":"2026-06-26T05:11:17","guid":{"rendered":"https:\/\/titus.com.hk\/?p=5754"},"modified":"2026-07-15T06:39:44","modified_gmt":"2026-07-15T06:39:44","slug":"subsidiary-vs-branch-vs-representative-office-hong-kong-zh","status":"publish","type":"post","link":"https:\/\/titus.com.hk\/zh\/subsidiary-vs-branch-vs-representative-office-hong-kong-zh\/","title":{"rendered":"\u9999\u6e2f\u9644\u5c6c\u516c\u53f8\u3001\u5206\u516c\u53f8\u8207\u4ee3\u8868\u8fa6\u4e8b\u8655\u6709\u4f55\u5206\u5225\uff1f"},"content":{"rendered":"\n<h2>\u5728\u9999\u6e2f\uff0c\u9644\u5c6c\u516c\u53f8\u3001\u5206\u516c\u53f8\u8207\u4ee3\u8868\u8fa6\u4e8b\u8655\u6709\u4f55\u5206\u5225\uff1f<\/h2>\n<p>\u9644\u5c6c\u516c\u53f8\u662f\u4e00\u9593\u7368\u7acb\u7684\u9999\u6e2f\u516c\u53f8\uff0c\u80fd\u9650\u5236\u6bcd\u516c\u53f8\u7684\u8cac\u4efb\uff0c\u4e26\u53ef\u81ea\u7531\u7d93\u71df\u696d\u52d9\u3002\u5206\u516c\u53f8\u5247\u662f\u540c\u4e00\u9593\u5916\u570b\u516c\u53f8\u5728\u9999\u6e2f\u904b\u4f5c\u2014\u2014\u5b83\u53ef\u4ee5\u7d93\u71df\u696d\u52d9\uff0c\u4f46\u6bcd\u516c\u53f8\u8981\u627f\u64d4\u5168\u90e8\u8cac\u4efb\uff0c\u4e26\u9808\u8a3b\u518a\u70ba\u8a3b\u518a\u975e\u9999\u6e2f\u516c\u53f8\u3002\u4ee3\u8868\u8fa6\u4e8b\u8655\u4e0d\u5f97\u7d93\u71df\u696d\u52d9\u6216\u8cfa\u53d6\u5229\u6f64\uff0c\u53ea\u80fd\u7528\u4f5c\u806f\u7d61\u3001\u63a8\u5ee3\u548c\u5e02\u5834\u8abf\u7814\u3002\u5927\u90e8\u5206\u6253\u7b97\u7d93\u71df\u696d\u52d9\u7684\u5916\u570b\u4f01\u696d\uff0c\u90fd\u6703\u9078\u64c7\u9644\u5c6c\u516c\u53f8\u3002<\/p>\n<h2>\u5916\u570b\u4f01\u696d\u61c9\u9078\u54ea\u4e00\u7a2e\u67b6\u69cb\uff1f<\/h2>\n<p>\u6c7a\u5b9a\u901a\u5e38\u6b78\u7d50\u70ba\u4e09\u689d\u554f\u984c\u3002\u4f60\u60f3\u8981\u591a\u5927\u7a0b\u5ea6\u7684\u8cac\u4efb\u4fdd\u969c\uff1f\u4f60\u6703\u5426\u771f\u7684\u5728\u9999\u6e2f\u7522\u751f\u6536\u5165\uff1f\u4f60\u53c8\u9858\u610f\u627f\u64d4\u591a\u5c11\u8a2d\u7acb\u548c\u5408\u898f\u7684\u5de5\u4f5c\uff1f\u9644\u5c6c\u516c\u53f8\u63d0\u4f9b\u6700\u6e05\u6670\u7684\u5206\u9694\uff0c\u4e5f\u6700\u6709\u5f48\u6027\u3002\u5206\u516c\u53f8\u8207\u6bcd\u516c\u53f8\u95dc\u4fc2\u8f03\u7dca\u5bc6\uff0c\u537b\u6703\u4ee4\u6bcd\u516c\u53f8\u627f\u64d4\u98a8\u96aa\u3002\u4ee3\u8868\u8fa6\u4e8b\u8655\u5247\u662f\u6295\u77f3\u554f\u8def\u3001\u627f\u64d4\u6700\u4f4e\u7684\u505a\u6cd5\uff0c\u4f46\u53ef\u505a\u7684\u4e8b\u6709\u56b4\u683c\u9650\u5236\u3002<\/p>\n<h2>\u6bd4\u8f03\u8868\uff1a\u9644\u5c6c\u516c\u53f8\u3001\u5206\u516c\u53f8\u8207\u4ee3\u8868\u8fa6\u4e8b\u8655<\/h2>\n<table>\n<thead>\n<tr><th>\u9805\u76ee<\/th><th>\u9644\u5c6c\u516c\u53f8\uff08\u9999\u6e2f\u79c1\u4eba\u516c\u53f8\uff09<\/th><th>\u5206\u516c\u53f8\uff08\u8a3b\u518a\u975e\u9999\u6e2f\u516c\u53f8\uff09<\/th><th>\u4ee3\u8868\u8fa6\u4e8b\u8655<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>\u6cd5\u5f8b\u5730\u4f4d<\/td><td>\u8207\u6bcd\u516c\u53f8\u5206\u958b\u7684\u7368\u7acb\u6cd5\u5f8b\u5be6\u9ad4<\/td><td>\u4e26\u975e\u7368\u7acb\u2014\u2014\u5c6c\u5916\u570b\u516c\u53f8\u7684\u4e00\u90e8\u5206<\/td><td>\u6c92\u6709\u7368\u7acb\u6cd5\u5f8b\u5730\u4f4d\uff1b\u4e26\u975e\u7d93\u71df\u5be6\u9ad4<\/td><\/tr>\n<tr><td>\u53ef\u5426\u7d93\u71df\uff0f\u8cfa\u53d6\u5229\u6f64\uff1f<\/td><td>\u53ef\u4ee5\u2014\u2014\u5168\u9762\u7684\u696d\u52d9\u6d3b\u52d5<\/td><td>\u53ef\u4ee5\u2014\u2014\u4f46\u4e00\u822c\u9650\u65bc\u6bcd\u516c\u53f8\u7684\u696d\u52d9\u6d3b\u52d5<\/td><td>\u4e0d\u53ef\u4ee5\u2014\u2014\u50c5\u9650\u806f\u7d61\u3001\u63a8\u5ee3\u548c\u5e02\u5834\u8abf\u7814<\/td><\/tr>\n<tr><td>\u6bcd\u516c\u53f8\u8cac\u4efb<\/td><td>\u4e00\u822c\u9650\u65bc\u9644\u5c6c\u516c\u53f8\uff1b\u6bcd\u516c\u53f8\u7372\u5f97\u4fdd\u969c<\/td><td>\u6bcd\u516c\u53f8\u5c31\u5206\u516c\u53f8\u7684\u50b5\u52d9\u548c\u8cac\u4efb\u627f\u64d4\u5168\u90e8\u8cac\u4efb<\/td><td>\u6bcd\u516c\u53f8\u4ecd\u9808\u627f\u64d4\u8cac\u4efb\uff0c\u4f46\u8fa6\u4e8b\u8655\u4e0d\u5f97\u7522\u751f\u7d93\u71df\u8cac\u4efb<\/td><\/tr>\n<tr><td>\u4e3b\u8981\u8a3b\u518a<\/td><td>\u6839\u64da<a href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap622\">\u300a\u516c\u53f8\u689d\u4f8b\u300b\uff08\u7b2c622\u7ae0\uff09<\/a>\u5411\u516c\u53f8\u8a3b\u518a\u8655\u8a3b\u518a\u6210\u7acb<\/td><td>\u65bc\u8a2d\u7acb\u71df\u696d\u5730\u9ede\u5f8c\u4e00\u500b\u6708\u5167\uff0c\u8a3b\u518a\u70ba\u975e\u9999\u6e2f\u516c\u53f8\uff08\u300a\u516c\u53f8\u689d\u4f8b\u300b\u7b2c16\u90e8\uff09\uff08NN1 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href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap622\">\u300a\u516c\u53f8\u689d\u4f8b\u300b\uff08\u7b2c622\u7ae0\uff09<\/a>\u8a3b\u518a\u6210\u7acb\uff0c\u7531\u5916\u570b\u6bcd\u516c\u53f8\u5168\u8cc7\u6216\u90e8\u5206\u6301\u6709\u3002\u7531\u65bc\u5b83\u662f\u7368\u7acb\u7684\u6cd5\u5f8b\u5be6\u9ad4\uff0c\u4e00\u822c\u80fd\u4ee4\u6bcd\u516c\u53f8\u514d\u53d7\u9644\u5c6c\u516c\u53f8\u7684\u50b5\u52d9\u548c\u8cac\u4efb\u727d\u9023\u3002\u9019\u7a2e\u5206\u9694\uff0c\u6b63\u662f\u5927\u90e8\u5206\u5916\u570b\u4f01\u696d\u9078\u64c7\u5b83\u7684\u4e3b\u56e0\u3002\u9644\u5c6c\u516c\u53f8\u53ef\u4ee5\u7d93\u71df\u696d\u52d9\u3001\u7c3d\u8a02\u5408\u7d04\u3001\u8058\u7528\u54e1\u5de5\uff0c\u4e26\u958b\u5c55\u6bcd\u516c\u53f8\u672c\u8eab\u696d\u52d9\u4ee5\u5916\u7684\u6d3b\u52d5\u3002\u76f8\u61c9\u5730\uff0c\u5b83\u8981\u627f\u64d4\u9999\u6e2f\u516c\u53f8\u5168\u90e8\u7684\u5408\u898f\u8ca0\u64d4\uff1a\u8a3b\u518a\u8fa6\u4e8b\u8655\u3001\u516c\u53f8\u79d8\u66f8\u3001\u81f3\u5c11\u4e00\u540d\u5c6c\u81ea\u7136\u4eba\u7684\u8463\u4e8b\u3001\u5468\u5e74\u7533\u5831\u8868\uff0c\u4ee5\u53ca\u91cd\u8981\u63a7\u5236\u4eba\u767b\u8a18\u518a\u3002<\/p>\n<h2>\u5206\u516c\u53f8\uff08\u8a3b\u518a\u975e\u9999\u6e2f\u516c\u53f8\uff09\uff1a\u904b\u4f5c\u65b9\u5f0f<\/h2>\n<p>\u5206\u516c\u53f8\u4e26\u975e\u4e00\u9593\u65b0\u516c\u53f8\uff0c\u800c\u662f\u540c\u4e00\u9593\u5916\u570b\u516c\u53f8\u5728\u9999\u6e2f\u904b\u4f5c\u3002\u7576\u4e00\u9593\u975e\u9999\u6e2f\u516c\u53f8\u5728\u9999\u6e2f\u8a2d\u7acb\u71df\u696d\u5730\u9ede\uff0c\u5b83\u9808\u6839\u64da\u300a\u516c\u53f8\u689d\u4f8b\u300b\u7b2c16\u90e8\uff0c\u65bc\u8a2d\u7acb\u8a72\u71df\u696d\u5730\u9ede\u5f8c\u4e00\u500b\u6708\u5167\uff0c\u5411\u516c\u53f8\u8a3b\u518a\u8655\u8a3b\u518a\u70ba\u8a3b\u518a\u975e\u9999\u6e2f\u516c\u53f8\uff08\u4f7f\u7528 NN1 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200 \u842c\u6e2f\u5143\u61c9\u8a55\u7a05\u5229\u6f64\u70ba 8.25%\u3001\u8d85\u51fa\u90e8\u5206\u70ba 16.5%\uff08\u975e\u6cd5\u5718\u696d\u52d9\u5247\u70ba 7.5%\uff0f15%\uff09\u3002\u5c0d\u96c6\u5718\u800c\u8a00\uff0c\u8f03\u4f4e\u4e00\u7d1a\u4e26\u975e\u81ea\u52d5\u9069\u7528\uff1a\u696d\u52d9\u5982\u6709\u95dc\u9023\u5be6\u9ad4\uff0c\u5728\u67d0\u4e00\u8ab2\u7a05\u5e74\u5ea6\u53ea\u53ef\u63d0\u540d\u4e00\u500b\u5be6\u9ad4\u4eab\u7528\u5169\u7d1a\u5236\u7a05\u7387\uff0c\u800c\u8a72\u9805\u63d0\u540d\u9808\u5728\u5229\u5f97\u7a05\u5831\u7a05\u8868\u4e2d\u4f5c\u51fa\u3002\u5728\u4f9d\u8cf4\u4efb\u4f55\u6578\u5b57\u4e4b\u524d\uff0c\u52d9\u5fc5\u5411<a 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