{"id":44221,"date":"2022-06-22T14:30:26","date_gmt":"2022-06-22T06:30:26","guid":{"rendered":"https:\/\/www.hkmu.edu.hk\/ba\/uncategorized-tc\/accounting-students-win-the-second-runner-up-in-tax-debate-competition\/"},"modified":"2022-06-22T14:54:18","modified_gmt":"2022-06-22T06:54:18","slug":"accounting-students-win-the-second-runner-up-in-tax-debate-competition","status":"publish","type":"post","link":"https:\/\/www.hkmu.edu.hk\/ba\/tc\/news-events\/accounting-students-win-the-second-runner-up-in-tax-debate-competition\/","title":{"rendered":"\u6703\u8a08\u5b78\u5b78\u751f\u65bc\u7a05\u52d9\u8faf\u8ad6\u6bd4\u8cfd\u4e2d\u8d0f\u5f97\u5b63\u8ecd"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"44221\" class=\"elementor elementor-44221 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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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 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-ee65551\" data-id=\"ee65551\" 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-468a775 elementor-widget elementor-widget-text-editor\" data-id=\"468a775\" 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\u734e\u5b78\u751f\u53ca\u8ab2\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-28f6670\" data-id=\"28f6670\" 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-17fcd16 elementor-widget elementor-widget-text-editor\" data-id=\"17fcd16\" 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>\u5f35\u7a4e\u7433<\/strong><br \/>\u5c08\u696d\u6703\u8a08\u69ae\u8b7d\u5de5\u5546\u7ba1\u7406\u5b78\u58eb<\/p><p><strong>\u6731\u5bb6\u5100<\/strong><br \/>\u5c08\u696d\u6703\u8a08\u69ae\u8b7d\u5de5\u5546\u7ba1\u7406\u5b78\u58eb<\/p><p><strong>\u5289\u4f73\u967d<\/strong><br \/>\u5c08\u696d\u6703\u8a08\u69ae\u8b7d\u5de5\u5546\u7ba1\u7406\u5b78\u58eb<\/p><p><strong>\u9ec3\u4fca\u7fa9<br \/><\/strong>\u5c08\u696d\u6703\u8a08\u69ae\u8b7d\u5de5\u5546\u7ba1\u7406\u5b78\u58eb<strong><br \/><\/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-e83461a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e83461a\" 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-0cef3fe\" data-id=\"0cef3fe\" 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-87c9fac elementor-widget elementor-widget-text-editor\" data-id=\"87c9fac\" 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>\u6bd4\u8cfd<\/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-3dc3fd6\" data-id=\"3dc3fd6\" 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-8584e67 elementor-widget elementor-widget-text-editor\" data-id=\"8584e67\" 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\u7a05\u52d9\u5b78\u6703\u8209\u8fa6\u7684\u7b2c\u516d\u5c46\u300c\u5168\u6e2f\u5927\u5c08\u5b78\u751f\u7a05\u52d9\u8faf\u8ad6\u6bd4\u8cfd2022\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-c5c4def elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5c4def\" 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 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-d37bc32\" data-id=\"d37bc32\" 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-976e410 elementor-widget elementor-widget-text-editor\" data-id=\"976e410\" 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>\u734e\u9805<\/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-09dae69\" data-id=\"09dae69\" 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-02aed53 elementor-widget elementor-widget-text-editor\" data-id=\"02aed53\" 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\u8ecd<\/strong><br \/><strong>\u6700\u4f73\u5408\u4f5c\u7cbe\u795e\u968a\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-c396d19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c396d19\" 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-461de50\" data-id=\"461de50\" 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-c73dfe8 elementor-widget elementor-widget-text-editor\" data-id=\"c73dfe8\" 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>\u8a73\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-4652a78\" data-id=\"4652a78\" 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-a824925 elementor-widget elementor-widget-text-editor\" data-id=\"a824925\" 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>4\u540d\u5c31\u8b80\u90fd\u5927\u5c08\u696d\u6703\u8a08\u8ab2\u7a0b\u76843\u5e74\u7d1a\u53ca4\u5e74\u7d1a\u5b78\u751f\u7d44\u6210\u968a\u4f0d\uff0c\u53c3\u52a0\u7531\u9999\u6e2f\u7a05\u52d9\u5b78\u6703\u8209\u8fa6\u7684\u7b2c\u516d\u5c46\u300c\u5168\u6e2f\u5927\u5c08\u5b78\u751f\u7a05\u52d9\u8faf\u8ad6\u6bd4\u8cfd2022\u300d\u3002\u65bc5\u6708\u4e0b\u65ec\uff0c\u90fd\u5927\u968a\u4f0d\u8ddf\u5176\u4ed6\u4f86\u81ea\u9999\u6e2f\u4e0d\u540c\u5927\u5c08\u9662\u6821\u7684\u968a\u4f0d\u5c31\u5b78\u6703\u63d0\u4f9b\u7684\u7a05\u52d9\u8b70\u984c\u9032\u884c\u8faf\u8ad6\u521d\u8cfd\u3002\u90fd\u5927\u4ee3\u8868\u6210\u529f\u6649\u8eab6\u67085\u65e5\u8209\u884c\u7684\u6c7a\u8cfd\uff0c\u4e26\u6191\u7d2e\u5be6\u7684\u7a05\u52d9\u77e5\u8b58\u3001\u5177\u8aaa\u670d\u529b\u7684\u8ad6\u64da\u53ca\u826f\u597d\u7684\u5718\u968a\u7cbe\u795e\uff0c\u8d0f\u5f97\u5b63\u8ecd\u548c\u6700\u4f73\u5408\u4f5c\u7cbe\u795e\u968a\u4f0d\u734e\u9805\u3002<\/p><p>\u300c\u5168\u6e2f\u5927\u5c08\u5b78\u751f\u7a05\u52d9\u8faf\u8ad6\u6bd4\u8cfd\u300d\u65e8\u5728\u52a0\u6df1\u540c\u5b78\u5c0d\u7a05\u52d9\u8b70\u984c\u7684\u8a8d\u8b58\u548c\u8208\u8da3\uff0c\u555f\u767c\u4ed6\u5011\u5c07\u4f86\u6295\u8eab\u7a05\u52d9\u884c\u696d\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-ab34948 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab34948\" 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-713e56e\" data-id=\"713e56e\" 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-1b243f8 elementor-widget elementor-widget-text-editor\" data-id=\"1b243f8\" 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>\u95b1\u8b80\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-ad95c18\" data-id=\"ad95c18\" 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-4432cfe elementor-widget elementor-widget-text-editor\" data-id=\"4432cfe\" 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\/tc\/student-development\/achievements\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.hkmu.edu.hk\/ba\/tc\/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-72fb13b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72fb13b\" data-element_type=\"section\" 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data-id=\"6d4982d\" 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-3354068 elementor-widget elementor-widget-image\" data-id=\"3354068\" 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, 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