{"id":490,"date":"2020-12-16T17:55:34","date_gmt":"2020-12-16T17:55:34","guid":{"rendered":"https:\/\/hongkong.thevalentineconstitution.com\/?page_id=490"},"modified":"2020-12-31T18:30:48","modified_gmt":"2020-12-31T18:30:48","slug":"%e5%96%ae%e4%b8%80%e7%a8%85%e5%88%b6","status":"publish","type":"page","link":"https:\/\/hongkong.thevalentineconstitution.com\/%e5%88%b6%e5%ba%a6\/%e5%96%ae%e4%b8%80%e7%a8%85%e5%88%b6\/","title":{"rendered":"\u55ae\u4e00\u7a05\u5236"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container fusion-parallax-fixed nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-no-small-visibility fusion-no-medium-visibility\" style=\"background-color: rgba(255,255,255,0);background-image: url(&quot;https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/Hong_Kong-flag.jpg&quot;);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-attachment:fixed;\" id=\"LargeScreen\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-align-content-center fusion-flex-justify-content-center\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_4_5 4_5 fusion-flex-column fusion-flex-align-self-center fusion-no-small-visibility fusion-no-medium-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-block\" style=\"background-image: url(&#039;https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Marble-Composite-Texture-27-Dec-2020-1-scaled.jpg&#039;);background-position:center center;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#ffffff;border-width: 2px 2px 2px 2px;border-color:#000000;border-style:solid;box-shadow:6px 6px 4px 1px #000000;;padding: 40px 80px 40px 80px;\" data-bg-url=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Marble-Composite-Texture-27-Dec-2020-1-scaled.jpg\"><div class=\"fusion-text fusion-text-1\" style=\"text-align:center;line-height:1.15;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center; font-family: Times New Roman; color: #000000;\"><strong><span style=\"font-size: 20px;\">\u9069\u5b9c\u9999\u6e2f\u5730\u5340<\/span><\/strong><br \/>\n<em>\u4f7f\u7528\u4e4b<\/em><\/p>\n<\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\" style=\"width:100%;max-width:300px;margin-top:-20px;\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/hongkong.thevalentineconstitution.com\" target=\"_self\" aria-label=\"Traditional Chinese &#8211; The Valentine Constitution Trajan Logo 27 Dec 2020\"><img decoding=\"async\" width=\"615\" height=\"141\" alt=\"\u9069\u5b9c\u9999\u6e2f\u5730\u5340 \u4f7f\u7528\u4e4b \u83ef\u502b\u6cf0\u61b2\u6cd5\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020.png\" class=\"img-responsive wp-image-638\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-200x46.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-400x92.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-600x138.png 600w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020.png 615w\" sizes=\"(max-width: 640px) 100vw, 615px\" \/><\/a><\/span><\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\" style=\"width:100%;max-width:120px;margin-top:20px;margin-bottom:20px;\"><img decoding=\"async\" width=\"220\" height=\"112\" title=\"HongKongFlagSmallStroke\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke.jpg\" class=\"img-responsive wp-image-32\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke-200x102.jpg 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke.jpg 220w\" sizes=\"(max-width: 640px) 100vw, 220px\" \/><\/span><\/div><div class=\"fusion-widget fusion-widget-element fusion-widget-area fusion-content-widget-area wpWidget-1 fusion-widget-align-center fusion-widget-mobile-align-center\" style=\"border-width:0px;border-style:solid;\"><div class=\"widget widget_polylang\"><label class=\"screen-reader-text\" for=\"lang_choice_polylang--1\">Choose a language<\/label><select name=\"lang_choice_polylang--1\" id=\"lang_choice_polylang--1\" class=\"pll-switcher-select\">\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/%e5%88%b6%e5%ba%a6\/%e5%96%ae%e4%b8%80%e7%a8%85%e5%88%b6\/\" lang=\"zh-HK\" selected='selected'>\u4e2d\u6587 (\u9999\u6e2f)<\/option>\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/en\/issues\/single-tax\/\" lang=\"en-US\">English<\/option>\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/zh-cn\/%e8%ae%ae%e9%a2%98\/%e5%8d%95%e4%b8%80%e7%a8%8e%e5%88%b6\/\" lang=\"zh-CN\">\u4e2d\u6587 (\u4e2d\u56fd)<\/option>\n\n<\/select>\n<script type=\"text\/javascript\">\n\t\t\t\t\t\/\/<![CDATA[\n\t\t\t\t\tdocument.getElementById( \"lang_choice_polylang--1\" ).addEventListener( \"change\", function ( event ) { location.href = event.currentTarget.value; } )\n\t\t\t\t\t\/\/]]>\n\t\t\t\t<\/script><\/div><\/div><div class=\"fusion-text fusion-text-2\" style=\"font-size:14pt;line-height:1.25;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center; font-size: 24pt;\"><strong>\u55ae\u4e00\u7a05\u5236<\/strong><\/p>\n<p style=\"text-indent: 50px;\">\u83ef\u502b\u6cf0\u61b2\u6cd5\u4e4b\u4e0b\u5c07\u53ea\u6709\u4e00\u9805\u7a05\u5236\u5b58\u5728\uff0c\u90a3\u5c31\u662f\u8cb7\u8ce3\u96d9\u65b9\u65bc\u6bcf\u4e00\u7b46\u4ea4\u6613\u4e2d\u96d9\u65b9\u7686\u9808\u7e73\u7d0d\u76845%\u4ea4\u6613\u7a05\u3002\u6c92\u6709\u4eba\u80fd\u514d\u9664\u7e73\u7d0d\u55ae\u4e00\u4ea4\u6613\u7a05: \u7121\u8ad6\u662f\u5b97\u6559\u7d44\u7e54\u3001\u975e\u71df\u5229\u55ae\u4f4d\u3001\u71df\u5229\u55ae\u4f4d\u3001\u4f01\u696d\u7d44\u7e54\u3001\u6d88\u8cbb\u8005\u3001\u5b69\u7ae5\u3001\u6279\u767c\u5546\u3001\u96f6\u552e\u5546\u3001\u4e2d\u4ecb\u4eba\u54e1\u3001\u7d93\u7d00\u4eba\u3001\u80a1\u7968\u64cd\u76e4\u5bb6\u3001\u4ee5\u8ca8\u6613\u8ca8\u8cb7\u8ce3\u5bb6\uff0c\u7121\u4eba\u80fd\u514d\u65bc\u6b64\u7a05\u3002\u4f46\u9664\u4e86\u9019\u4e00\u9805\u7a05\u4e4b\u5916\uff0c\u653f\u5e9c\u53ca\u5730\u65b9\u4e0d\u6703\u518d\u591a\u6536\u4efb\u4f55\u5176\u4ed6\u7a05\u91d1\u3002<\/p>\n<p style=\"text-indent: 50px;\">\u56e0\u70ba\u7121\u4eba\u80fd\u514d\u65bc\u9019\u6a23\u7684\u201c\u9285\u677f\u50f9\u7a05\u91d1\u201d\uff0c\u653f\u5e9c\u5c07\u7121\u6cd5\u6536\u6388\u4efb\u4f55\u7a05\u91d1\u4e0a\u7684\u7279\u6b0a\uff0c \u5982\u6b64\u4e00\u4f86\u5373\u80fd\u6709\u6548\u7684\u6291\u5236\u8caa\u8150\u4f5c\u696d\u30025%\u7684\u4ea4\u6613\u7a05\u6703\u65bc\u4ea4\u6613\u6210\u7acb\u4e4b\u6642\u7acb\u5373\u5f9e\u8cb7\u8ce3\u96d9\u65b9\u7684\u516c\u7acb\u9280\u884c\u865f\u4e2d\u6263\u53d6\uff0c\u7136\u5f8c\u4ee5\u900f\u660e\u5316\u65b9\u5f0f\u7684\u5747\u52fb\u652f\u914d\u81f3\u76f8\u95dc\u7684\u653f\u5e9c\u4f5c\u696d\u90e8\u9580\u3002\u4eba\u6c11\u53ef\u4ee5\u900f\u904e\u76f8\u95dc\u61c9\u7528\u7a0b\u5f0f\u8f15\u6613\u7684\u638c\u63e1\u4e00\u5207\u7a05\u91d1\u5982\u4f55\u88ab\u904b\u7528\u3001\u53ef\u770b\u5230\u653f\u5e9c\u9810\u7b97\u898f\u5283\u53ca\u958b\u92b7\uff0c\u9084\u53ef\u4ee5\u5c0d\u653f\u5e9c\u90e8\u9580\u53ca\u5176\u5916\u5305\u5546\u5982\u4f55\u904b\u7528\u7a05\u91d1\u4e88\u4ee5\u8a55\u5206\u6bd4\u8f03\u3002<\/p>\n<p style=\"text-indent: 50px;\">\u4eba\u6c11\u4e0d\u9808\u518d\u7e73\u7d0d\u984d\u5916\u7684\u6240\u5f97\u7a05\u3001\u5de5\u8cc7\u7a05\u3001\u7269\u7522\u7a05\u3001\u4e0d\u52d5\u7522\u7a05\uff0c\u4e5f\u4e0d\u6703\u6709\u9000\u7a05\uff0c\u500b\u4eba\u6709\u80fd\u64c1\u6709\u66f4\u591a\u7684\u8ca1\u52d9\u96b1\u79c1\u3002\u5c07\u6c92\u6709\u4efb\u4f55\u4eba\u80fd\u9003\u7a05\u6216\u507d\u7e73\u7a05\u3002\u4f01\u696d\u53ca\u500b\u4eba\u5c07\u80fd\u5920\u628a\u5f9e\u524d\u82b1\u5728\u8a08\u756b\u3001\u9810\u5099\u3001\u5831\u92b7\u3001\u57f7\u884c\u3001\u53ca\u5be9\u6838\u7a05\u91d1\u4e0a\u7684\u6642\u9593\u7cbe\u529b\u90fd\u8f49\u79fb\u5230\u5982\u4f55\u589e\u52a0\u6536\u5165\u4e0a\u3002\u55ae\u4e00\u4ea4\u6613\u7a05\u4e5f\u8b93\u5275\u696d\u5bb6\u6709\u591a\u51fa\u7684\u6642\u9593\u7cbe\u795e\u4f86\u5275\u9020\u66f4\u591a\u7522\u696d\u9032\u800c\u589e\u52a0\u66f4\u591a\u5c31\u696d\u6a5f\u6703\u3002\u9019\u7a2e\u7a05\u5236\u9084\u5c07\u5927\u5e45\u63d0\u5347\u623f\u7522\u7387\uff0c\u56e0\u70ba\u539f\u672c\u6700\u5403\u91cd\u7684\u7a05\u5c31\u662f\u4f54\u4e8625%\u7684\u4e0d\u52d5\u7522\u7a05\u3002\u5176\u5373\u6642\u6027\u6263\u7a05\u6a5f\u5236\u4e5f\u6703\u6d88\u9664\u4eba\u5011\u7fd2\u6163\u65bc\u5e74\u5e95\u624d\u9032\u884c\u8ca1\u52d9\u7e3d\u7d50\u7b97\u7684\u53ef\u6015\u8d64\u5b57\u7206\u51fa\uff0c\u8b93\u5e74\u95dc\u66f4\u597d\u904e\u3002<\/p>\n<\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-none\"><img decoding=\"async\" width=\"300\" height=\"300\" alt=\"Single Tax\" title=\"TVC Int Summary HEARTS Standard Chinese Single Tax 14 Dec 2020\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-300x300.png\" class=\"img-responsive wp-image-514\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-200x200.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-400x400.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1.png 480w\" sizes=\"(max-width: 640px) 100vw, 300px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-3\" style=\"font-size:14pt;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center;\"><a href=\"https:\/\/hongkong.thevalentineconstitution.com\"><em>\u4e3b\u9801<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u95dc\u65bc\u6211\u5011\/\"><em>\u95dc\u65bc\u6211\u5011<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u5236\u5ea6\/\"><em>\u5236\u5ea6<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u5a92\u9ad4\u5305\/\"><em>\u5a92\u9ad4\u5305<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u7b2c-i-\u689d\/\"><em>\u7b2c I. \u689d<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u7b2c-ii-\u689d\/\"><em>\u7b2c II. \u689d<\/em><\/a><\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:80% !important;margin-top : 50px;margin-bottom : 50px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 40px !important;padding-right : 80px !important;margin-right : 2.4%;padding-bottom : 40px !important;padding-left : 80px !important;margin-left : 2.4%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:80% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 2.4%;margin-left : 2.4%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-1 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover, .fusion-fullwidth.fusion-builder-row-1 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:before, .fusion-fullwidth.fusion-builder-row-1 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:after {color: #0000ff;}.fusion-fullwidth.fusion-builder-row-1 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a {border-color: #0000ff;}.fusion-fullwidth.fusion-builder-row-1 .pagination .current {border-color: #0000ff; background-color: #0000ff;}.fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-1 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-1 .fusion-popover, 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#0000ff;}.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 317px;margin-bottom : 0px;padding-left : 0px;}@media only screen and (max-width:640px) {.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;}}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container fusion-parallax-fixed nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-no-small-visibility fusion-no-large-visibility\" style=\"background-color: rgba(255,255,255,0);background-image: url(&quot;https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/Hong_Kong-flag.jpg&quot;);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-attachment:fixed;\" id=\"MediumScreen\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-align-content-center fusion-flex-justify-content-center\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-center fusion-no-small-visibility fusion-no-large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-between fusion-content-layout-block\" style=\"background-image: url(&#039;https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Marble-Composite-Texture-27-Dec-2020-1-scaled.jpg&#039;);background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#ffffff;border-width: 2px 2px 2px 2px;border-color:#000000;border-style:solid;box-shadow:6px 6px 4px 1px #000000;;padding: 40px 80px 40px 80px;\" data-bg-url=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Marble-Composite-Texture-27-Dec-2020-1-scaled.jpg\"><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-none\" style=\"width:100%;max-width:100px;\"><img decoding=\"async\" width=\"600\" height=\"200\" title=\"Blank-600&#215;200\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1.png\" class=\"img-responsive wp-image-658\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1-200x67.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1-400x133.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1.png 600w\" sizes=\"(max-width: 640px) 100vw, 600px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-4\" style=\"text-align:center;line-height:1.15;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center; font-family: Times New Roman; color: #000000;\"><strong><span style=\"font-size: 20px;\">\u9069\u5b9c\u9999\u6e2f\u5730\u5340<\/span><\/strong><br \/>\n<em>\u4f7f\u7528\u4e4b<\/em><\/p>\n<\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-none\" style=\"width:100%;max-width:300px;margin-top:-20px;\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/hongkong.thevalentineconstitution.com\" target=\"_self\" aria-label=\"Traditional Chinese &#8211; The Valentine Constitution Trajan Logo 27 Dec 2020\"><img decoding=\"async\" width=\"615\" height=\"141\" alt=\"\u9069\u5b9c\u9999\u6e2f\u5730\u5340 \u4f7f\u7528\u4e4b \u83ef\u502b\u6cf0\u61b2\u6cd5\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020.png\" class=\"img-responsive wp-image-638\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-200x46.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-400x92.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-600x138.png 600w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020.png 615w\" sizes=\"(max-width: 640px) 100vw, 615px\" \/><\/a><\/span><\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-none\" style=\"width:100%;max-width:120px;margin-top:20px;margin-bottom:10px;\"><img decoding=\"async\" width=\"220\" height=\"112\" title=\"HongKongFlagSmallStroke\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke.jpg\" class=\"img-responsive wp-image-32\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke-200x102.jpg 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke.jpg 220w\" sizes=\"(max-width: 640px) 100vw, 220px\" \/><\/span><\/div><div class=\"fusion-widget fusion-widget-element fusion-widget-area fusion-content-widget-area wpWidget-2 fusion-widget-align-center fusion-widget-mobile-align-center\" style=\"border-width:0px;border-style:solid;\"><div class=\"widget widget_polylang\"><label class=\"screen-reader-text\" for=\"lang_choice_polylang--1\">Choose a language<\/label><select name=\"lang_choice_polylang--1\" id=\"lang_choice_polylang--1\" class=\"pll-switcher-select\">\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/%e5%88%b6%e5%ba%a6\/%e5%96%ae%e4%b8%80%e7%a8%85%e5%88%b6\/\" lang=\"zh-HK\" selected='selected'>\u4e2d\u6587 (\u9999\u6e2f)<\/option>\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/en\/issues\/single-tax\/\" lang=\"en-US\">English<\/option>\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/zh-cn\/%e8%ae%ae%e9%a2%98\/%e5%8d%95%e4%b8%80%e7%a8%8e%e5%88%b6\/\" lang=\"zh-CN\">\u4e2d\u6587 (\u4e2d\u56fd)<\/option>\n\n<\/select>\n<script type=\"text\/javascript\">\n\t\t\t\t\t\/\/<![CDATA[\n\t\t\t\t\tdocument.getElementById( \"lang_choice_polylang--1\" ).addEventListener( \"change\", function ( event ) { location.href = event.currentTarget.value; } )\n\t\t\t\t\t\/\/]]>\n\t\t\t\t<\/script><\/div><\/div><div class=\"fusion-text fusion-text-5\" style=\"font-size:14pt;line-height:1.25;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center; font-size: 24pt;\"><strong>\u55ae\u4e00\u7a05\u5236<\/strong><\/p>\n<p style=\"text-indent: 50px;\">\u83ef\u502b\u6cf0\u61b2\u6cd5\u4e4b\u4e0b\u5c07\u53ea\u6709\u4e00\u9805\u7a05\u5236\u5b58\u5728\uff0c\u90a3\u5c31\u662f\u8cb7\u8ce3\u96d9\u65b9\u65bc\u6bcf\u4e00\u7b46\u4ea4\u6613\u4e2d\u96d9\u65b9\u7686\u9808\u7e73\u7d0d\u76845%\u4ea4\u6613\u7a05\u3002\u6c92\u6709\u4eba\u80fd\u514d\u9664\u7e73\u7d0d\u55ae\u4e00\u4ea4\u6613\u7a05: \u7121\u8ad6\u662f\u5b97\u6559\u7d44\u7e54\u3001\u975e\u71df\u5229\u55ae\u4f4d\u3001\u71df\u5229\u55ae\u4f4d\u3001\u4f01\u696d\u7d44\u7e54\u3001\u6d88\u8cbb\u8005\u3001\u5b69\u7ae5\u3001\u6279\u767c\u5546\u3001\u96f6\u552e\u5546\u3001\u4e2d\u4ecb\u4eba\u54e1\u3001\u7d93\u7d00\u4eba\u3001\u80a1\u7968\u64cd\u76e4\u5bb6\u3001\u4ee5\u8ca8\u6613\u8ca8\u8cb7\u8ce3\u5bb6\uff0c\u7121\u4eba\u80fd\u514d\u65bc\u6b64\u7a05\u3002\u4f46\u9664\u4e86\u9019\u4e00\u9805\u7a05\u4e4b\u5916\uff0c\u653f\u5e9c\u53ca\u5730\u65b9\u4e0d\u6703\u518d\u591a\u6536\u4efb\u4f55\u5176\u4ed6\u7a05\u91d1\u3002<\/p>\n<p style=\"text-indent: 50px;\">\u56e0\u70ba\u7121\u4eba\u80fd\u514d\u65bc\u9019\u6a23\u7684\u201c\u9285\u677f\u50f9\u7a05\u91d1\u201d\uff0c\u653f\u5e9c\u5c07\u7121\u6cd5\u6536\u6388\u4efb\u4f55\u7a05\u91d1\u4e0a\u7684\u7279\u6b0a\uff0c \u5982\u6b64\u4e00\u4f86\u5373\u80fd\u6709\u6548\u7684\u6291\u5236\u8caa\u8150\u4f5c\u696d\u30025%\u7684\u4ea4\u6613\u7a05\u6703\u65bc\u4ea4\u6613\u6210\u7acb\u4e4b\u6642\u7acb\u5373\u5f9e\u8cb7\u8ce3\u96d9\u65b9\u7684\u516c\u7acb\u9280\u884c\u865f\u4e2d\u6263\u53d6\uff0c\u7136\u5f8c\u4ee5\u900f\u660e\u5316\u65b9\u5f0f\u7684\u5747\u52fb\u652f\u914d\u81f3\u76f8\u95dc\u7684\u653f\u5e9c\u4f5c\u696d\u90e8\u9580\u3002\u4eba\u6c11\u53ef\u4ee5\u900f\u904e\u76f8\u95dc\u61c9\u7528\u7a0b\u5f0f\u8f15\u6613\u7684\u638c\u63e1\u4e00\u5207\u7a05\u91d1\u5982\u4f55\u88ab\u904b\u7528\u3001\u53ef\u770b\u5230\u653f\u5e9c\u9810\u7b97\u898f\u5283\u53ca\u958b\u92b7\uff0c\u9084\u53ef\u4ee5\u5c0d\u653f\u5e9c\u90e8\u9580\u53ca\u5176\u5916\u5305\u5546\u5982\u4f55\u904b\u7528\u7a05\u91d1\u4e88\u4ee5\u8a55\u5206\u6bd4\u8f03\u3002<\/p>\n<p style=\"text-indent: 50px;\">\u4eba\u6c11\u4e0d\u9808\u518d\u7e73\u7d0d\u984d\u5916\u7684\u6240\u5f97\u7a05\u3001\u5de5\u8cc7\u7a05\u3001\u7269\u7522\u7a05\u3001\u4e0d\u52d5\u7522\u7a05\uff0c\u4e5f\u4e0d\u6703\u6709\u9000\u7a05\uff0c\u500b\u4eba\u6709\u80fd\u64c1\u6709\u66f4\u591a\u7684\u8ca1\u52d9\u96b1\u79c1\u3002\u5c07\u6c92\u6709\u4efb\u4f55\u4eba\u80fd\u9003\u7a05\u6216\u507d\u7e73\u7a05\u3002\u4f01\u696d\u53ca\u500b\u4eba\u5c07\u80fd\u5920\u628a\u5f9e\u524d\u82b1\u5728\u8a08\u756b\u3001\u9810\u5099\u3001\u5831\u92b7\u3001\u57f7\u884c\u3001\u53ca\u5be9\u6838\u7a05\u91d1\u4e0a\u7684\u6642\u9593\u7cbe\u529b\u90fd\u8f49\u79fb\u5230\u5982\u4f55\u589e\u52a0\u6536\u5165\u4e0a\u3002\u55ae\u4e00\u4ea4\u6613\u7a05\u4e5f\u8b93\u5275\u696d\u5bb6\u6709\u591a\u51fa\u7684\u6642\u9593\u7cbe\u795e\u4f86\u5275\u9020\u66f4\u591a\u7522\u696d\u9032\u800c\u589e\u52a0\u66f4\u591a\u5c31\u696d\u6a5f\u6703\u3002\u9019\u7a2e\u7a05\u5236\u9084\u5c07\u5927\u5e45\u63d0\u5347\u623f\u7522\u7387\uff0c\u56e0\u70ba\u539f\u672c\u6700\u5403\u91cd\u7684\u7a05\u5c31\u662f\u4f54\u4e8625%\u7684\u4e0d\u52d5\u7522\u7a05\u3002\u5176\u5373\u6642\u6027\u6263\u7a05\u6a5f\u5236\u4e5f\u6703\u6d88\u9664\u4eba\u5011\u7fd2\u6163\u65bc\u5e74\u5e95\u624d\u9032\u884c\u8ca1\u52d9\u7e3d\u7d50\u7b97\u7684\u53ef\u6015\u8d64\u5b57\u7206\u51fa\uff0c\u8b93\u5e74\u95dc\u66f4\u597d\u904e\u3002<\/p>\n<\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-none\"><img decoding=\"async\" width=\"300\" height=\"300\" alt=\"Single Tax\" title=\"TVC Int Summary HEARTS Standard Chinese Single Tax 14 Dec 2020\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-300x300.png\" class=\"img-responsive wp-image-514\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-200x200.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-400x400.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1.png 480w\" sizes=\"(max-width: 640px) 100vw, 300px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-6\" style=\"font-size:14pt;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center;\"><a href=\"https:\/\/hongkong.thevalentineconstitution.com\"><em>\u4e3b\u9801<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u95dc\u65bc\u6211\u5011\/\"><em>\u95dc\u65bc\u6211\u5011<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u5236\u5ea6\/\"><em>\u5236\u5ea6<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u5a92\u9ad4\u5305\/\"><em>\u5a92\u9ad4\u5305<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u7b2c-i-\u689d\/\"><em>\u7b2c I. \u689d<\/em><\/a>\u00a0\u00a0\u00a0\u2665\u00a0\u00a0\u00a0<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u7b2c-ii-\u689d\/\"><em>\u7b2c II. \u689d<\/em><\/a><\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:100% !important;margin-top : 50px;margin-bottom : 50px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 40px !important;padding-right : 80px !important;margin-right : 1.92%;padding-bottom : 40px !important;padding-left : 80px !important;margin-left : 1.92%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:80% !important;order : 0;margin-top : 10px;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 2.4%;margin-left : 2.4%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-2 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover, .fusion-fullwidth.fusion-builder-row-2 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:before, .fusion-fullwidth.fusion-builder-row-2 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:after {color: #0000ff;}.fusion-fullwidth.fusion-builder-row-2 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-2 .fusion-filters .fusion-filter.fusion-active a {border-color: #0000ff;}.fusion-fullwidth.fusion-builder-row-2 .pagination .current {border-color: #0000ff; background-color: #0000ff;}.fusion-fullwidth.fusion-builder-row-2 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-2 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-2 .fusion-popover, .fusion-fullwidth.fusion-builder-row-2 .tooltip-shortcode {color: #0000ff;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .fusion-vertical-menu-widget .current_page_item > a:before {color: #0000ff;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current-menu-item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current-menu-item > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current_page_item > a, #wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .widget_nav_menu .current_page_item > a:before {color: #0000ff;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-vertical-menu-widget .menu li.current_page_item > a { border-right-color:#0000ff;border-left-color:#0000ff;}#wrapper .fusion-fullwidth.fusion-builder-row-2 .fusion-widget-area .tagcloud a:hover { color: #fff; background-color: #0000ff;border-color: #0000ff;}#main .fusion-fullwidth.fusion-builder-row-2 .post .blog-shortcode-post-title a:hover {color: #0000ff;}.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 317px;margin-bottom : 0px;padding-left : 0px;}@media only screen and (max-width:640px) {.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;}}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container fusion-parallax-fixed nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-no-medium-visibility fusion-no-large-visibility\" style=\"background-color: rgba(255,255,255,0);background-image: url(&quot;https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/Hong_Kong-flag.jpg&quot;);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-attachment:fixed;\" id=\"SmallScreen\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-align-content-flex-start fusion-flex-justify-content-space-evenly\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_3_4 3_4 fusion-flex-column fusion-flex-align-self-flex-start fusion-no-medium-visibility fusion-no-large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-block\" style=\"background-image: url(&#039;https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Marble-Composite-Texture-27-Dec-2020-1-scaled.jpg&#039;);background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#ffffff;border-width: 2px 2px 2px 2px;border-color:#000000;border-style:solid;box-shadow:6px 6px 4px 1px #000000;;padding: 20px 40px 20px 40px;\" data-bg-url=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Marble-Composite-Texture-27-Dec-2020-1-scaled.jpg\"><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-none\" style=\"width:100%;max-width:100px;\"><img decoding=\"async\" width=\"600\" height=\"200\" title=\"Blank-600&#215;200\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1.png\" class=\"img-responsive wp-image-658\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1-200x67.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1-400x133.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Blank-600x200-1.png 600w\" sizes=\"(max-width: 640px) 100vw, 600px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-7\" style=\"text-align:center;font-size:10pt;line-height:.95;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center; font-family: Times New Roman; color: #000000;\"><strong><span style=\"font-size: 20px;\">\u9069\u5b9c\u9999\u6e2f\u5730\u5340<\/span><\/strong><br \/>\n<em>\u4f7f\u7528\u4e4b<\/em><\/p>\n<\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-none\" style=\"width:100%;max-width:300px;margin-top:-20px;\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/hongkong.thevalentineconstitution.com\" target=\"_self\" aria-label=\"Traditional Chinese &#8211; The Valentine Constitution Trajan Logo 27 Dec 2020\"><img decoding=\"async\" width=\"615\" height=\"141\" alt=\"\u9069\u5b9c\u9999\u6e2f\u5730\u5340 \u4f7f\u7528\u4e4b \u83ef\u502b\u6cf0\u61b2\u6cd5\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020.png\" class=\"img-responsive wp-image-638\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-200x46.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-400x92.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020-600x138.png 600w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/Traditional-Chinese-The-Valentine-Constitution-Trajan-Logo-27-Dec-2020.png 615w\" sizes=\"(max-width: 640px) 100vw, 615px\" \/><\/a><\/span><\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-none\" style=\"width:100%;max-width:80px;margin-top:20px;margin-bottom:10px;\"><img decoding=\"async\" width=\"220\" height=\"112\" title=\"HongKongFlagSmallStroke\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke.jpg\" class=\"img-responsive wp-image-32\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke-200x102.jpg 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/10\/HongKongFlagSmallStroke.jpg 220w\" sizes=\"(max-width: 640px) 100vw, 220px\" \/><\/span><\/div><div class=\"fusion-widget fusion-widget-element fusion-widget-area fusion-content-widget-area wpWidget-3 fusion-widget-align-center fusion-widget-mobile-align-center\" style=\"border-width:0px;border-style:solid;\"><div class=\"widget widget_polylang\"><label class=\"screen-reader-text\" for=\"lang_choice_polylang--1\">Choose a language<\/label><select name=\"lang_choice_polylang--1\" id=\"lang_choice_polylang--1\" class=\"pll-switcher-select\">\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/%e5%88%b6%e5%ba%a6\/%e5%96%ae%e4%b8%80%e7%a8%85%e5%88%b6\/\" lang=\"zh-HK\" selected='selected'>\u4e2d\u6587 (\u9999\u6e2f)<\/option>\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/en\/issues\/single-tax\/\" lang=\"en-US\">English<\/option>\n\t<option value=\"https:\/\/hongkong.thevalentineconstitution.com\/zh-cn\/%e8%ae%ae%e9%a2%98\/%e5%8d%95%e4%b8%80%e7%a8%8e%e5%88%b6\/\" lang=\"zh-CN\">\u4e2d\u6587 (\u4e2d\u56fd)<\/option>\n\n<\/select>\n<script type=\"text\/javascript\">\n\t\t\t\t\t\/\/<![CDATA[\n\t\t\t\t\tdocument.getElementById( \"lang_choice_polylang--1\" ).addEventListener( \"change\", function ( event ) { location.href = event.currentTarget.value; } )\n\t\t\t\t\t\/\/]]>\n\t\t\t\t<\/script><\/div><\/div><div class=\"fusion-text fusion-text-8\" style=\"font-size:14pt;line-height:1.25;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center; font-size: 24pt;\"><strong>\u55ae\u4e00\u7a05\u5236<\/strong><\/p>\n<p style=\"text-indent: 50px;\">\u83ef\u502b\u6cf0\u61b2\u6cd5\u4e4b\u4e0b\u5c07\u53ea\u6709\u4e00\u9805\u7a05\u5236\u5b58\u5728\uff0c\u90a3\u5c31\u662f\u8cb7\u8ce3\u96d9\u65b9\u65bc\u6bcf\u4e00\u7b46\u4ea4\u6613\u4e2d\u96d9\u65b9\u7686\u9808\u7e73\u7d0d\u76845%\u4ea4\u6613\u7a05\u3002\u6c92\u6709\u4eba\u80fd\u514d\u9664\u7e73\u7d0d\u55ae\u4e00\u4ea4\u6613\u7a05: \u7121\u8ad6\u662f\u5b97\u6559\u7d44\u7e54\u3001\u975e\u71df\u5229\u55ae\u4f4d\u3001\u71df\u5229\u55ae\u4f4d\u3001\u4f01\u696d\u7d44\u7e54\u3001\u6d88\u8cbb\u8005\u3001\u5b69\u7ae5\u3001\u6279\u767c\u5546\u3001\u96f6\u552e\u5546\u3001\u4e2d\u4ecb\u4eba\u54e1\u3001\u7d93\u7d00\u4eba\u3001\u80a1\u7968\u64cd\u76e4\u5bb6\u3001\u4ee5\u8ca8\u6613\u8ca8\u8cb7\u8ce3\u5bb6\uff0c\u7121\u4eba\u80fd\u514d\u65bc\u6b64\u7a05\u3002\u4f46\u9664\u4e86\u9019\u4e00\u9805\u7a05\u4e4b\u5916\uff0c\u653f\u5e9c\u53ca\u5730\u65b9\u4e0d\u6703\u518d\u591a\u6536\u4efb\u4f55\u5176\u4ed6\u7a05\u91d1\u3002<\/p>\n<p style=\"text-indent: 50px;\">\u56e0\u70ba\u7121\u4eba\u80fd\u514d\u65bc\u9019\u6a23\u7684\u201c\u9285\u677f\u50f9\u7a05\u91d1\u201d\uff0c\u653f\u5e9c\u5c07\u7121\u6cd5\u6536\u6388\u4efb\u4f55\u7a05\u91d1\u4e0a\u7684\u7279\u6b0a\uff0c \u5982\u6b64\u4e00\u4f86\u5373\u80fd\u6709\u6548\u7684\u6291\u5236\u8caa\u8150\u4f5c\u696d\u30025%\u7684\u4ea4\u6613\u7a05\u6703\u65bc\u4ea4\u6613\u6210\u7acb\u4e4b\u6642\u7acb\u5373\u5f9e\u8cb7\u8ce3\u96d9\u65b9\u7684\u516c\u7acb\u9280\u884c\u865f\u4e2d\u6263\u53d6\uff0c\u7136\u5f8c\u4ee5\u900f\u660e\u5316\u65b9\u5f0f\u7684\u5747\u52fb\u652f\u914d\u81f3\u76f8\u95dc\u7684\u653f\u5e9c\u4f5c\u696d\u90e8\u9580\u3002\u4eba\u6c11\u53ef\u4ee5\u900f\u904e\u76f8\u95dc\u61c9\u7528\u7a0b\u5f0f\u8f15\u6613\u7684\u638c\u63e1\u4e00\u5207\u7a05\u91d1\u5982\u4f55\u88ab\u904b\u7528\u3001\u53ef\u770b\u5230\u653f\u5e9c\u9810\u7b97\u898f\u5283\u53ca\u958b\u92b7\uff0c\u9084\u53ef\u4ee5\u5c0d\u653f\u5e9c\u90e8\u9580\u53ca\u5176\u5916\u5305\u5546\u5982\u4f55\u904b\u7528\u7a05\u91d1\u4e88\u4ee5\u8a55\u5206\u6bd4\u8f03\u3002<\/p>\n<p style=\"text-indent: 50px;\">\u4eba\u6c11\u4e0d\u9808\u518d\u7e73\u7d0d\u984d\u5916\u7684\u6240\u5f97\u7a05\u3001\u5de5\u8cc7\u7a05\u3001\u7269\u7522\u7a05\u3001\u4e0d\u52d5\u7522\u7a05\uff0c\u4e5f\u4e0d\u6703\u6709\u9000\u7a05\uff0c\u500b\u4eba\u6709\u80fd\u64c1\u6709\u66f4\u591a\u7684\u8ca1\u52d9\u96b1\u79c1\u3002\u5c07\u6c92\u6709\u4efb\u4f55\u4eba\u80fd\u9003\u7a05\u6216\u507d\u7e73\u7a05\u3002\u4f01\u696d\u53ca\u500b\u4eba\u5c07\u80fd\u5920\u628a\u5f9e\u524d\u82b1\u5728\u8a08\u756b\u3001\u9810\u5099\u3001\u5831\u92b7\u3001\u57f7\u884c\u3001\u53ca\u5be9\u6838\u7a05\u91d1\u4e0a\u7684\u6642\u9593\u7cbe\u529b\u90fd\u8f49\u79fb\u5230\u5982\u4f55\u589e\u52a0\u6536\u5165\u4e0a\u3002\u55ae\u4e00\u4ea4\u6613\u7a05\u4e5f\u8b93\u5275\u696d\u5bb6\u6709\u591a\u51fa\u7684\u6642\u9593\u7cbe\u795e\u4f86\u5275\u9020\u66f4\u591a\u7522\u696d\u9032\u800c\u589e\u52a0\u66f4\u591a\u5c31\u696d\u6a5f\u6703\u3002\u9019\u7a2e\u7a05\u5236\u9084\u5c07\u5927\u5e45\u63d0\u5347\u623f\u7522\u7387\uff0c\u56e0\u70ba\u539f\u672c\u6700\u5403\u91cd\u7684\u7a05\u5c31\u662f\u4f54\u4e8625%\u7684\u4e0d\u52d5\u7522\u7a05\u3002\u5176\u5373\u6642\u6027\u6263\u7a05\u6a5f\u5236\u4e5f\u6703\u6d88\u9664\u4eba\u5011\u7fd2\u6163\u65bc\u5e74\u5e95\u624d\u9032\u884c\u8ca1\u52d9\u7e3d\u7d50\u7b97\u7684\u53ef\u6015\u8d64\u5b57\u7206\u51fa\uff0c\u8b93\u5e74\u95dc\u66f4\u597d\u904e\u3002<\/p>\n<\/div><div class=\"imageframe-align-center\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-none\"><img decoding=\"async\" width=\"300\" height=\"300\" alt=\"Single Tax\" title=\"TVC Int Summary HEARTS Standard Chinese Single Tax 14 Dec 2020\" src=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-300x300.png\" class=\"img-responsive wp-image-514\" srcset=\"https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-200x200.png 200w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1-400x400.png 400w, https:\/\/hongkong.thevalentineconstitution.com\/wp-content\/uploads\/2020\/12\/TVC-Int-Summary-HEARTS-Standard-Chinese-Single-Tax-14-Dec-2020-1.png 480w\" sizes=\"(max-width: 640px) 100vw, 300px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-9\" style=\"font-size:14pt;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;font-weight:400;\"><p style=\"text-align: center;\"><a href=\"https:\/\/hongkong.thevalentineconstitution.com\"><em>\u4e3b\u9801<\/em><\/a><br \/>\n<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u95dc\u65bc\u6211\u5011\/\"><em>\u95dc\u65bc\u6211\u5011<\/em><\/a><br \/>\n<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u5236\u5ea6\/\"><em>\u5236\u5ea6<\/em><\/a><br \/>\n<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u5a92\u9ad4\u5305\/\"><em>\u5a92\u9ad4\u5305<\/em><\/a><br \/>\n<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u7b2c-i-\u689d\/\"><em>\u7b2c I. \u689d<\/em><\/a><br \/>\n<a href=\"https:\/\/hongkong.thevalentineconstitution.com\/\u7b2c-ii-\u689d\/\"><em>\u7b2c II. \u689d<\/em><\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-10 sm-text-align-center\" style=\"font-size:12pt;line-height:1.25;color:#000000;font-family:&#039;Times New Roman&#039;, Times,serif;\"><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:75% !important;margin-top : 0px;margin-bottom : 50px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 20px !important;padding-right : 40px !important;margin-right : 2.56%;padding-bottom : 20px !important;padding-left : 40px !important;margin-left : 2.56%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:75% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.56%;margin-left : 2.56%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:80% !important;order : 1;margin-top : 15px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 2.4%;margin-left : 2.4%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-3 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover, .fusion-fullwidth.fusion-builder-row-3 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:before, .fusion-fullwidth.fusion-builder-row-3 a:not(.awb-custom-text-hover-color):not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.fusion-button-bar):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-view-cart):not(.fusion-quick-view):not(.fusion-rollover-title-link):not(.fusion-breadcrumb-link):hover:after {color: #0000ff;}.fusion-fullwidth.fusion-builder-row-3 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-3 .fusion-filters .fusion-filter.fusion-active a {border-color: #0000ff;}.fusion-fullwidth.fusion-builder-row-3 .pagination .current {border-color: #0000ff; background-color: #0000ff;}.fusion-fullwidth.fusion-builder-row-3 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-3 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-3 .fusion-popover, .fusion-fullwidth.fusion-builder-row-3 .tooltip-shortcode {color: #0000ff;}#wrapper .fusion-fullwidth.fusion-builder-row-3 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a, #wrapper .fusion-fullwidth.fusion-builder-row-3 .fusion-widget-area .fusion-vertical-menu-widget .menu li.current_page_ancestor > a:before, #wrapper .fusion-fullwidth.fusion-builder-row-3 .fusion-widget-area .fusion-vertical-menu-widget .current-menu-item > a, 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