{"id":44220,"date":"2022-06-22T14:30:26","date_gmt":"2022-06-22T06:30:26","guid":{"rendered":"https:\/\/www.hkmu.edu.hk\/ba\/uncategorized-sc\/accounting-students-win-the-second-runner-up-in-tax-debate-competition\/"},"modified":"2022-06-22T15:54:57","modified_gmt":"2022-06-22T07:54:57","slug":"accounting-students-win-the-second-runner-up-in-tax-debate-competition","status":"publish","type":"post","link":"https:\/\/www.hkmu.edu.hk\/ba\/sc\/news-events\/accounting-students-win-the-second-runner-up-in-tax-debate-competition\/","title":{"rendered":"\u4f1a\u8ba1\u5b66\u5b66\u751f\u4e8e\u7a0e\u52a1\u8fa9\u8bba\u6bd4\u8d5b\u4e2d\u8d62\u5f97\u5b63\u519b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"44220\" class=\"elementor elementor-44220 elementor-44208\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-top-section 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class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2425b0a\" data-id=\"2425b0a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d5adce elementor-widget elementor-widget-text-editor\" data-id=\"0d5adce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>\u5f97\u5956\u5b66\u751f\u53ca\u8bfe\u7a0b<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-61a3089\" data-id=\"61a3089\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d971f56 elementor-widget elementor-widget-text-editor\" data-id=\"d971f56\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>\u5f20\u9896\u7433<\/strong><br \/>\u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb<\/p><p><strong>\u6731\u5bb6\u4eea<\/strong><br \/>\u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb<\/p><p><strong>\u5218\u4f73\u9633<\/strong><br \/>\u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb<\/p><p><strong>\u9ec4\u4fca\u4e49<\/strong><br \/>\u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-inner-section elementor-element elementor-element-07a5917 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07a5917\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;_id&quot;:&quot;5a93b21&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div 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class=\"elementor-element elementor-element-649c327 elementor-widget elementor-widget-text-editor\" data-id=\"649c327\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>\u7531\u9999\u6e2f\u7a0e\u52a1\u5b66\u4f1a\u4e3e\u529e\u7684\u7b2c\u516d\u5c4a\u300c\u5168\u6e2f\u5927\u4e13\u5b66\u751f\u7a0e\u52a1\u8fa9\u8bba\u6bd4\u8d5b2022\u300d<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-inner-section elementor-element elementor-element-97a50aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97a50aa\" data-element_type=\"section\" 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class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-dac15c5\" data-id=\"dac15c5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77d5ae7 elementor-widget elementor-widget-text-editor\" data-id=\"77d5ae7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>\u5956\u9879<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-afee7e0\" data-id=\"afee7e0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90aea69 elementor-widget elementor-widget-text-editor\" data-id=\"90aea69\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>\u5b63\u519b<\/strong><br \/><strong>\u6700\u4f73\u5408\u4f5c\u7cbe\u795e\u961f\u4f0d<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-inner-section elementor-element elementor-element-fd41d78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd41d78\" data-element_type=\"section\" 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class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-61b5401\" data-id=\"61b5401\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c29590 elementor-widget elementor-widget-text-editor\" data-id=\"1c29590\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>\u8be6\u60c5<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9a6b7fc\" data-id=\"9a6b7fc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p>4\u540d\u5c31\u8bfb\u90fd\u5927\u4e13\u4e1a\u4f1a\u8ba1\u8bfe\u7a0b\u76843\u5e74\u7ea7\u53ca4\u5e74\u7ea7\u5b66\u751f\u7ec4\u6210\u961f\u4f0d\uff0c\u53c2\u52a0\u7531\u9999\u6e2f\u7a0e\u52a1\u5b66\u4f1a\u4e3e\u529e\u7684\u7b2c\u516d\u5c4a\u300c\u5168\u6e2f\u5927\u4e13\u5b66\u751f\u7a0e\u52a1\u8fa9\u8bba\u6bd4\u8d5b2022\u300d\u3002\u65bc5\u6708\u4e0b\u65ec\uff0c\u90fd\u5927\u961f\u4f0d\u8ddf\u5176\u4ed6\u6765\u81ea\u9999\u6e2f\u4e0d\u540c\u5927\u4e13\u9662\u6821\u7684\u961f\u4f0d\u5c31\u5b66\u4f1a\u63d0\u4f9b\u7684\u7a0e\u52a1\u8bae\u9898\u8fdb\u884c\u8fa9\u8bba\u521d\u8d5b\u3002\u90fd\u5927\u4ee3\u8868\u6210\u529f\u664b\u8eab6\u67085\u65e5\u4e3e\u884c\u7684\u51b3\u8d5b\uff0c\u5e76\u51ed\u624e\u5b9e\u7684\u7a0e\u52a1\u77e5\u8bc6\u4e36\u5177\u8bf4\u670d\u529b\u7684\u8bba\u636e\u53ca\u826f\u597d\u7684\u56e2\u961f\u7cbe\u795e\uff0c\u8d62\u5f97\u5b63\u519b\u548c\u6700\u4f73\u5408\u4f5c\u7cbe\u795e\u961f\u4f0d\u5956\u9879\u3002<\/p><p>\u300c\u5168\u6e2f\u5927\u4e13\u5b66\u751f\u7a0e\u52a1\u8fa9\u8bba\u6bd4\u8d5b\u300d\u65e8\u5728\u52a0\u6df1\u540c\u5b66\u5bf9\u7a0e\u52a1\u8bae\u9898\u7684\u8ba4\u8bc6\u548c\u5174\u8da3\uff0c\u542f\u53d1\u4ed6\u4eec\u5c06\u6765\u6295\u8eab\u7a0e\u52a1\u884c\u4e1a\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-inner-section elementor-element elementor-element-56af528 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56af528\" data-element_type=\"section\" 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class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ce5da5c\" data-id=\"ce5da5c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd6102a elementor-widget elementor-widget-text-editor\" data-id=\"cd6102a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>\u9605\u8bfb\u66f4\u591a<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-74c772e\" data-id=\"74c772e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a764de elementor-widget elementor-widget-text-editor\" data-id=\"4a764de\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.hkmu.edu.hk\/ba\/sc\/student-development\/achievements\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.hkmu.edu.hk\/ba\/sc\/student-development\/achievements\/<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-top-section elementor-element elementor-element-22619a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22619a8\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;_id&quot;:&quot;1a49ef4&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d905eba\" data-id=\"d905eba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63180b3 elementor-widget elementor-widget-spacer\" data-id=\"63180b3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"has_eae_slider wavo-column-gap-default elementor-section elementor-top-section elementor-element elementor-element-924c598 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"924c598\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[{&quot;jet_parallax_layout_image&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;_id&quot;:&quot;b97e3b7&quot;,&quot;jet_parallax_layout_image_tablet&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_image_mobile&quot;:{&quot;url&quot;:&quot;&quot;,&quot;id&quot;:&quot;&quot;},&quot;jet_parallax_layout_speed&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;jet_parallax_layout_type&quot;:&quot;scroll&quot;,&quot;jet_parallax_layout_direction&quot;:null,&quot;jet_parallax_layout_fx_direction&quot;:null,&quot;jet_parallax_layout_z_index&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x&quot;:50,&quot;jet_parallax_layout_bg_x_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_x_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y&quot;:50,&quot;jet_parallax_layout_bg_y_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_y_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size&quot;:&quot;auto&quot;,&quot;jet_parallax_layout_bg_size_tablet&quot;:&quot;&quot;,&quot;jet_parallax_layout_bg_size_mobile&quot;:&quot;&quot;,&quot;jet_parallax_layout_animation_prop&quot;:&quot;transform&quot;,&quot;jet_parallax_layout_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;]}]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-284941d\" data-id=\"284941d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-430c85f elementor-widget elementor-widget-image\" data-id=\"430c85f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"960\" height=\"720\" src=\"https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate2-1024x768.jpg\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate2-1024x768.jpg 1024w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate2-300x225.jpg 300w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate2-768x576.jpg 768w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate2-1536x1152.jpg 1536w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate2-2048x1536.jpg 2048w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">(\u4ece\u5de6\u81f3\u53f3): \u9ec4\u4fca\u4e49\u3001\u5218\u4f73\u9633\u3001\u6731\u5bb6\u4eea\u53ca\u5f20\u9896\u7433 (\u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u751f)<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"has_eae_slider elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5e0f466\" data-id=\"5e0f466\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a36512 elementor-widget elementor-widget-image\" data-id=\"8a36512\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"960\" height=\"720\" src=\"https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate5-1024x768.jpg\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate5-1024x768.jpg 1024w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate5-300x225.jpg 300w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate5-768x576.jpg 768w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate5-1536x1152.jpg 1536w, https:\/\/www.hkmu.edu.hk\/ba\/wp-content\/uploads\/sites\/4\/2022\/06\/tax-debate5-2048x1536.jpg 2048w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u5f97\u5956\u5b66\u751f\u53ca\u8bfe\u7a0b \u5f20\u9896\u7433 \u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb \u6731\u5bb6\u4eea \u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb \u5218\u4f73\u9633 \u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb \u9ec4\u4fca\u4e49 \u4e13\u4e1a\u4f1a\u8ba1\u8363\u8a89\u5de5\u5546\u7ba1\u7406\u5b66\u58eb \u6bd4\u8d5b \u7531\u9999\u6e2f\u7a0e\u52a1\u5b66\u4f1a\u4e3e\u529e\u7684\u7b2c\u516d\u5c4a\u300c\u5168\u6e2f\u5927\u4e13\u5b66\u751f\u7a0e\u52a1\u8fa9\u8bba\u6bd4\u8d5b2022\u300d \u5956\u9879 \u5b63\u519b \u6700\u4f73\u5408\u4f5c\u7cbe\u795e\u961f\u4f0d \u8be6\u60c5 4\u540d\u5c31\u8bfb\u90fd\u5927\u4e13\u4e1a\u4f1a\u8ba1\u8bfe\u7a0b\u76843\u5e74\u7ea7\u53ca4\u5e74\u7ea7\u5b66\u751f\u7ec4\u6210\u961f\u4f0d\uff0c\u53c2\u52a0\u7531\u9999\u6e2f\u7a0e\u52a1\u5b66\u4f1a\u4e3e\u529e\u7684\u7b2c\u516d\u5c4a\u300c\u5168\u6e2f\u5927\u4e13\u5b66\u751f\u7a0e\u52a1\u8fa9\u8bba\u6bd4\u8d5b2022\u300d\u3002\u65bc5\u6708\u4e0b\u65ec\uff0c\u90fd\u5927\u961f\u4f0d\u8ddf\u5176\u4ed6\u6765\u81ea\u9999\u6e2f\u4e0d\u540c\u5927\u4e13\u9662\u6821\u7684\u961f\u4f0d\u5c31\u5b66\u4f1a\u63d0\u4f9b\u7684\u7a0e\u52a1\u8bae\u9898\u8fdb\u884c\u8fa9\u8bba\u521d\u8d5b\u3002\u90fd\u5927\u4ee3\u8868\u6210\u529f\u664b\u8eab6\u67085\u65e5\u4e3e\u884c\u7684\u51b3\u8d5b\uff0c\u5e76\u51ed\u624e\u5b9e\u7684\u7a0e\u52a1\u77e5\u8bc6\u4e36\u5177\u8bf4\u670d\u529b\u7684\u8bba\u636e\u53ca\u826f\u597d\u7684\u56e2\u961f\u7cbe\u795e\uff0c\u8d62\u5f97\u5b63\u519b\u548c\u6700\u4f73\u5408\u4f5c\u7cbe\u795e\u961f\u4f0d\u5956\u9879\u3002 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