本页是 insurancehk.si 全站引用资料的总表，按机构分组列明标题、日期、链接与在本站的用途。 整理日期为 2026-10-24。"日期"一栏为文件发布或生效日期；页面类资料没有明确发布日期时，标注"查阅"日期。监管文件会修订，引用前请以机构官网最新版本为准。

使用说明与来源分级

级别 含义 正文中的写法
一手 监管机构、政府部门、法定机构或当事保险公司的原文 直接引用，注明机构与日期
二手 律所、精算顾问、媒体对一手文件的转述或独立编制的数据 注明"据某机构解读 / 报道"；第三方指数标注"非官方数据"

"用途"一栏列出引用该资料的本站页面 slug。部分 IA 文件同时列出 HKMA 文件库副本，并以 IA 消费者教育网站与政府新闻公报交叉核对。本站不使用任何保险公司内部资料、佣金表或客户信息。

香港保险业监管局（IA）

机构 标题 日期 链接 用途
IA Press release：新保险中介人规管制度开始实施（2019-09-23 起） 2019-05-14 https://www.ia.org.hk/en/infocenter/press_releases/20190514.html regulation, overview
IA Circular – GL34 分红业务管治指引 2024-06-14 https://www.ia.org.hk/en/legislative_framework/circulars/reg_matters/files/Circular_20240614_GL34.pdf regulation, participating-savings
IA GL16 Guideline on Underwriting Long Term Insurance Business（2026 修订） 2026-02-06 发出 https://www.ia.org.hk/en/legislative_framework/files/GL16.pdf participating-savings, fulfillment-ratio
IA Interpretation Notes – GL16: Fulfillment Ratios & Historical Crediting Interest Rates 2023-02（2024-01-01 生效） https://ia.org.hk/sc/legislative_framework/files/Interpretation_Notes_GL16.pdf ；备用副本 https://kennedyslaw.com/media/ho4js4ou/interpretation-notes.pdf fulfillment-ratio, overview, product-landscape, compare, misconceptions, faq
IA Practice Note on Illustration Rate Caps（通函） 2025-02-28 https://ia.org.hk/en/legislative_framework/circulars/reg_matters/files/Circular_28022025.pdf participating-savings, misconceptions
IA（HKMA 文件库副本） Practice Note on Illustration Rate Caps in Benefit Illustration for Participating Policies 2025-02-28（2025-07-01 生效） https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20250228-5-EN/20250228-5-EN.pdf overview, faq, participating-savings
IA GL29 Guideline on Cooling-off Period 2019-09-23 生效 https://www.ia.org.hk/en/legislative_framework/files/GL29.pdf process, mainland-visitors, misconceptions
IA GL30 Guideline on Financial Needs Analysis 2019-09-23 生效 https://www.ia.org.hk/en/legislative_framework/files/GL30.pdf process, regulation
IA 保险公司分红实现率的网站列表 2026-10-24 查阅 https://www.ia.org.hk/sc/fulfillment_ratio/list_of_insurer.html fulfillment-ratio
IA Premium levy rate to be adjusted to 0.1% on 1 April 2021 2021-03-31 https://www.ia.org.hk/en/infocenter/press_releases/20210331.html process
保险业监理处（IA 前身） Circular on Important Facts Statement for Mainland Policyholders 2016-07-08（2016-09-01 生效） https://www.ia.org.hk/en/legislative_framework/circulars/reg_matters/files/cir_20160708.pdf mainland-visitors, process
保险业监理处（IA 前身） IFS-MP 范本 2016-07 https://www.ia.org.hk/en/legislative_framework/circulars/reg_matters/files/ifs-mp.pdf mainland-visitors
IA 消费者教育网站 Tips on buying insurance 2022-08-29 修订 https://education.ia.org.hk/en/faq.html mainland-visitors, claims-pps, process, misconceptions
IA 消费者教育网站 Insurance products – Life insurance（简体版同） 2022-08-29 修订 https://education.ia.org.hk/en/product/life-insurance.html product-landscape, misconceptions
IA 消费者教育网站 保险产品 – 年金 2022-08-29 修订 https://education.ia.org.hk/sc/product/annuity.html annuity
IA 消费者教育网站 Critical illness insurance 2022-08-29 修订 https://education.ia.org.hk/en/product/critical-illness-insurance.html health-insurance, product-landscape
IA Critical illness insurance – Points to note when buying insurance 2026-10-24 查阅 https://www.ia.org.hk/en/critical_illness_insurance/points_to_note_when_buying_insurance.html health-insurance
IA Critical Illness Insurance leaflet 2026-10-24 查阅 https://ia.org.hk/en/infocenter/files/critical_illness_insurance_leaflet_eng.pdf health-insurance, claims-pps
IA Qualifying Deferred Annuity Policy 专页 2026-10-24 查阅 https://ia.org.hk/en/qualifying_deferred_annuity_policy/index.html annuity
IA GL19 Guideline on Qualifying Deferred Annuity Policy 2019-03 https://www.ia.org.hk/en/legislative_framework/files/GL19.pdf annuity
IA Insurance Authority releases provisional statistics for 2024 2025-04-25 https://www.ia.org.hk/en/infocenter/press_releases/20250425.html overview, mainland-visitors
IA Insurance Authority releases provisional statistics for 2025 2026-04-24 https://www.ia.org.hk/en/infocenter/press_releases/20260424.html overview
IA 2026 年第一季度临时统计（新闻稿） 2026-07-24 经律所与媒体转述，见下文二手来源 —
IA 2026 年上半年临时统计（新闻稿） 2026-10-23 经媒体转述，见下文二手来源 overview
IA Statistics – Insurance Intermediary Licence；Register of Authorized Insurers 2025-12-31 口径 https://www.ia.org.hk/en/infocenter/statistics/statistics.html ；https://www.ia.org.hk/en/supervision/reg_insurers_lloyd/register_of_authorized_insurers.html regulation

香港金融管理局、香港按揭证券有限公司与投资者及理财教育委员会

香港金融管理局（HKMA）与香港按揭证券有限公司（HKMC）

机构 标题 日期 链接 用途
IA（HKMA 文件库副本） Circular on the supervisory standards and key requirements on the use of premium financing 2022-04-01（2023-01-01 生效） https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20220401-6-TC/20220401-6-TC.pdf policy-loans-financing, process
IA / HKMA Findings from IA-HKMA joint inspection exercise on premium financing 2024-06-27 https://brdr.hkma.gov.hk/eng/doc-ldg/docId/getPdf/20240627-1-TC/20240627-1-TC.pdf policy-loans-financing
HKMA Premium Financing（Smart Consumers） 2024-01-24 修订 https://www.hkma.gov.hk/eng/smart-consumers/premium-financing/ policy-loans-financing, misconceptions
IA / HKMA Indexed Universal Life Insurance Products for Professional Investors（联合通函） 2025-03-13 https://brdr.hkma.gov.hk/chi/doc-ldg/docId/getPdf/20250313-8-TC/20250313-8-TC.pdf product-landscape
HKMA（转载 HKMC 新闻稿） Policy Reverse Mortgage Programme Opens for Applications from 30 May 2019-05-29 https://www.hkma.gov.hk/eng/news-and-media/press-releases/2019/05/20190529-4 policy-loans-financing
HKMC Policy Reverse Mortgage Programme 2026-10-24 查阅 https://www.hkmc.com.hk/eng/our_business/policy_reverse_mortgage_programme.html policy-loans-financing

投资者及理财教育委员会（IFEC）

机构 标题 日期 链接 用途
IFEC 保单红利成绩表：分红实现率 2022-12 https://www.ifec.org.hk/web/sc/blog/2022/12/understanding-the-fulfillment-ratio-of-participating-policies.page fulfillment-ratio, misconceptions
IFEC Regulatory measures of ILAS 2023-02-20 https://www.ifec.org.hk/web/en/financial-products/insurance/product-types/ilas/regulation/regulatory-measures.page product-landscape
IFEC What is a qualifying deferred annuity policy (QDAP)? 2019-03-27 https://www.ifec.org.hk/web/en/managing-your-money/qdap-tvc/what-is-qdap.html annuity
IFEC QDAP & TVC FAQ 2026-10-24 查阅 https://www.ifec.org.hk/web/en/managing-your-money/qdap-tvc/faq.html annuity
IFEC（与 IA 合编） Public vs. private annuity plans 2018-12-28 发布；教育资料 2022-10-28 https://www.ifec.org.hk/web/en/financial-products/insurance/product-types/annuity/compare-public-and-private-annuities.page annuity

香港特区政府、税务局、保险投诉局与其他法定机构

特区政府、医务卫生局、财经事务及库务局与立法会

机构 标题 日期 链接 用途
特区政府新闻公报 保险业监管局明日起规管保险公司 2017-06-25 https://www.info.gov.hk/gia/general/201706/25/P2017062300406.htm regulation, overview
特区政府新闻公报 Gazettal of subsidiary legislation on risk-based capital regime and insurance intermediary fees（风险为本资本制度 2024-07-01 实施） 2024-05-03 https://www.info.gov.hk/gia/general/202405/03/P2024050300187.htm overview, regulation, misconceptions
医务卫生局自愿医保办事处 VHIS – The Scheme 2026-10-24 查阅 https://www.vhis.gov.hk/en/about_us/scheme.html health-insurance, misconceptions
医务卫生局自愿医保办事处 Tax Deduction 2026-10-24 查阅 https://www.vhis.gov.hk/en/consumer_corner/tax-deduction.html health-insurance
特区政府新闻公报 香港中医医院服务扩展 2026-08-25 https://www.info.gov.hk/gia/general/202608/25/P2026082500323.htm health-insurance
特区政府新闻公报 LCQ5: Voluntary Health Insurance Scheme 2024-12-04 https://www.info.gov.hk/gia/general/202412/04/P2024120400321p.htm health-insurance
特区政府新闻公报 LCQ8: HKMC Annuity Plan 2021-05-12 https://www.info.gov.hk/gia/general/202105/12/P2021051100589.htm annuity
香港政府新闻网 Policy holders' scheme mooted 2022-12-30 https://www.news.gov.hk/eng/2022/12/20221230/20221230_180535_444.html claims-pps, misconceptions
特区政府新闻公报 Consultation conclusions on establishing Policy Holders' Protection Scheme 2023-12-28 https://www.info.gov.hk/gia/general/202312/28/P2023122800437.htm claims-pps
财经事务及库务局 Insurance and Risk Management 2026-10-24 查阅 https://www.fstb.gov.hk/en/financial_ser/insurance-industry.htm claims-pps, misconceptions, regulation
立法会财经事务委员会 Panel on Financial Affairs paper CB(1)271/2023(05)（PPS） 2023-04-03 https://www.legco.gov.hk/yr2023/english/panels/fa/papers/fa20230403cb1-271-5-e.pdf claims-pps
律政司 律政司司长致辞（中国委托公证人制度） 2021-11-11 https://www.doj.gov.hk/sc/community_engagement/speeches/pdf/sj20211111sc2.pdf claims-pps

香港税务局（IRD）

机构 标题 日期 链接 用途
IRD Tax deductions for qualifying annuity premiums and tax deductible MPF voluntary contributions（FAQ） 2026-10-24 查阅 https://www.ird.gov.hk/eng/faq/annuity_qp.htm annuity
IRD Salaries Tax Computation 2026/27 2026-10-24 查阅 https://www.ird.gov.hk/eng/ese/st_comp_2026_27/stc.htm annuity, health-insurance
IRD Estate Duty 2026-10-22 查阅 https://www.ird.gov.hk/eng/tax/edu.htm faq
IRD FAQ on Automatic Exchange of Financial Account Information 2026-10-24 查阅 https://www.ird.gov.hk/eng/faq/dta_aeoi.htm mainland-visitors, misconceptions
IRD List of Reportable Jurisdictions（中国内地首个资料期 2017-07-01 至 2017-12-31，2018 年起申报） 2026-10-24 查阅 https://www.ird.gov.hk/eng/tax/aeoi/rpt_jur.htm mainland-visitors, overview, faq, glossary, misconceptions, annuity
IRD Inland Revenue (Amendment) (Crypto-Asset Reporting Framework and Amended Common Reporting Standard) Bill 2026 2026-05-22 刊宪 https://www.ird.gov.hk/eng/tax/aeoi/crs_bill_2026.htm faq
IRD Guidance for Financial Institutions – Chapter 6 2019 https://www.ird.gov.hk/chi/pdf/2019/chapter6.pdf mainland-visitors

保险投诉局与消费者委员会

机构 标题 日期 链接 用途
保险投诉局（ICB） 官网首页与 Frequently Asked Questions 2026-10-24 查阅 https://www.icb.org.hk/ ；https://www.icb.org.hk/en/faq.html claims-pps
保险投诉局（ICB） ICB presentation（载于 IA 网站） 2024 https://www.ia.org.hk/tc/aboutus/task_force/activities_meetings/files/ICB_presentation.pdf claims-pps
消费者委员会 Cooling-off Report Executive Summary 2026-10-24 查阅 https://www.consumer.org.hk/f/initiative_detail/301157/406989/Eng_executive_summary_Cooling-off_Report.pdf process

中国内地机构

机构 标题 日期 链接 用途
全国人大常委会 中华人民共和国个人所得税法（2018 修正） 2018-08-31 https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html mainland-visitors
财政部、国家税务总局 关于境外所得有关个人所得税政策的公告（2020 年第 3 号） 2020-01-17 https://fgk.chinatax.gov.cn/zcfgk/c102416/c5207136/content.html mainland-visitors, misconceptions
国家外汇管理局厦门市分局 个人外汇业务服务小贴士（含购汇用途限制，以及境外人寿保险分红或利息不能汇入境内账户的说明） 2021-10 https://www.safe.gov.cn/xiamen/file/file/20211022/f4794075e84e40dd9394be523a52731b.pdf mainland-visitors, annuity, faq
武汉市地方金融工作局（转载） 赴港买保险的风险提示 2023-06-05 https://jrj.wuhan.gov.cn/ztzl_57/xyrd/bxy/202306/t20230605_2211063.shtml mainland-visitors（二手）

保险公司公开文件（仅作条款结构示例）

以下资料只用于说明条款类型，不代表行业水平，本站不推荐任何保险公司或产品。

机构 标题 日期 链接 用途
保诚保险（香港） Manage your policy – Policy payment 2026-10-24 查阅 https://prudential.com.hk/en/claims-support/policy-payment policy-loans-financing, misconceptions
中国人寿保险（海外） Automatic Premium Loan Repayment 2026-10-24 查阅 https://www.chinalife.com.hk/customer-service/policy-services/automatic-premium-loan-repayment policy-loans-financing
保诚保险（香港） Policy Reverse Mortgage Programme 产品页 2026-10-24 查阅 https://www.prudential.com.hk/en/products/life/policy-reverse-mortgage-programme/ policy-loans-financing
中国建设银行（亚洲） Policy Reverse Mortgage 页面 2026-10-24 查阅 https://www.asia.ccb.com/hongkong/personal/loans/policy-reverse-mortgage.html policy-loans-financing
友邦香港 IA 保费征费说明 2026-10-24 查阅 https://aia.com.hk/en/help-and-support/individuals/ia-info.html process
三井住友海上（香港） VHIS Standard Care 小册子 2025-03 https://www.msig.com.hk/sites/msig_hk/files/H993_VHIS%20Standard%20Care_Brochure_Mar%202025.pdf health-insurance
周大福人寿 储蓄分红寿险产品小册子 2026 https://www.ctflife.com.hk/pdf/en/mywealth-beyond-savings-insurance-plan-brochure.pdf participating-savings
宏利香港 Policy Split Service Leaflet 2026-10-24 查阅 https://www.manulife.com.hk/content/dam/insurance/hk/zh-cn/documents/products/save/policy-split-service-leaflet.pdf participating-savings
忠意保险 Death claim（个人） 2026-10-24 查阅 https://www.generali.com.hk/EN_US/claims_and_support/individual/death-claim claims-pps
友邦香港 How to file a claim – Death 2026-10-24 查阅 https://www.aia.com.hk/en/help-and-support/how-to-file-a-claim/death claims-pps

二手来源（律所、精算顾问、媒体）

机构 标题 日期 链接 用途
Mayer Brown A new dawn: new insurance intermediary regime in Hong Kong commences on 23 September 2019 2019-09-17 https://www.mayerbrown.com/fr/insights/publications/2019/09/a-new-dawn-new-insurance-intermediary-regime-in-hong-kong-commences-on-23-september-2019 regulation
DLA Piper Hong Kong Insurance Authority issues revised guideline（GL34） 2026-01 https://www.dlapiper.com/en/insights/publications/2026/01/hong-kong-insurance-authority-issues-revised-guideline regulation, participating-savings
DLA Piper Insurance Authority of Hong Kong issues revised guideline（GL16） 2026-03-25 https://www.dlapiper.com/en/insights/publications/2026/03/insurance-authority-of-hong-kong-issues-revised-guideline participating-savings
Milliman Asia e-Alert: Hong Kong illustration caps for participating products 2025-03-14 https://www.milliman.com/en/insight/asia-e-alert-hong-kong-illustration-caps-participating-products misconceptions, participating-savings
Milliman The Milliman Fulfillment Ratio Index（Reporting year 2024，非官方） 2026-05-01 https://www.milliman.com/en/insight/milliman-fulfillment-ratio-index-reporting-year-2024 fulfillment-ratio
Lloyd's Complaint Handling Summary – Hong Kong 2025-06 https://assets.lloyds.com/media-651c0e64-c1d0-4f97-90f7-883c69fe2ef2/f254d205-7ff5-4136-aa3c-c5867e7d312e/Complaint%20Handling%20Summary%20-%20Hong%20Kong%20-%20June%202025.pdf claims-pps
Carrier Management（转载 Bloomberg） China curbs UnionPay card payments for overseas insurance 2016-02-05 https://www.carriermanagement.com/news/2016/02/05/150740.htm mainland-visitors
澎湃新闻 赴港买保险的风险提示（原保监会） 2016-11-01 https://www.thepaper.cn/newsDetail_forward_1552663 mainland-visitors, misconceptions
Timothy Loh LLP Insurance Authority releases provisional statistics for the first quarter of 2026（转述 IA 新闻稿） 2026-07-24 https://www.timothyloh.com/insights/latest-news/insurance-authority-releases-provisional-statistics-for-the-first-quarter-of-2026-20260724 参考
Insurance Business Asia Hong Kong insurance underwriting profit surges 253% as market posts $573.6b in premiums（转述 IA 2026 年上半年临时统计） 2026-10-24 https://www.insurancebusinessmag.com/asia/news/breaking-news/hong-kong-insurance-underwriting-profit-surges-253-as-market-posts-573-6b-in-premiums-594814.aspx overview
The Standard HK insurance premiums rise 35pc in H1 2026, HSBC Life leads market 2026-10-23 https://www.thestandard.com.hk/finance/article/346358/HK-insurance-premiums-rise-35pc-in-H1-2026-HSBC-Life-leads-market overview
中证网（转载证券日报） 内地访客赴港投保险种结构报道 2025-01-21 https://cs.com.cn/bx/202501/t20250121_6470132.html mainland-visitors
The Standard HKFI's Q mark scheme standardizes critical illness definitions beginning on September 1 2026-04-22 https://www.thestandard.com.hk/finance/article/330034/HKFIs-Q-mark-scheme-standardizes-critical-illness-definitions-beginning-on-September-1 health-insurance
Insurance Business Asia Hong Kong insurance market extends growth run as data gap widens 2026-07 https://www.insurancebusinessmag.com/asia/news/breaking-news/hong-kong-insurance-market-extends-growth-run-as-data-gap-widens-583673.aspx mainland-visitors
中证网 大湾区保险售后服务中心相关报道 2018-09-27 https://cs.com.cn/bx/201809/t20180927_5877440.html claims-pps, mainland-visitors

持续跟进事项

以下监管议题仍在立法、检讨或筹备中，本站正文只写截至 2026-10 已公布的内容，有新进展时更新本页与相关页面。

事项 截至 2026-10 的状态 影响页面
保单持有人保障计划（PPS） 2023-12-28 公布咨询总结；财经事务及库务局表示正推进筹备与法例修订，未公布时间表 claims-pps, overview, misconceptions
经修订 CRS 条例草案 2026-05-22 刊宪，拟 2028-01-01 起实施，仍待立法会审议 faq, mainland-visitors
自愿医保中医认可产品 政府目标 2027-03 起分阶段推出 health-insurance
内地访客新单统计 IA 自 2025 年第一季起暂停单列，检讨统计口径中 mainland-visitors, overview
粤港澳大湾区保险售后服务中心 未见正式运营的官方公告 claims-pps, mainland-visitors

资料来源与日期

  1. Interpretation Notes – GL16: Fulfillment Ratios & Historical Crediting Interest Rates — 保险业监管局（IA） · 2023-02
  2. Tips on buying insurance — 保险业监管局（IA）消费者教育网站 · 2022-08-29
  3. Circular on the supervisory standards and key requirements on the use of premium financing — 保险业监管局（IA） · 2022-04-01
  4. Consultation conclusions on establishing Policy Holders' Protection Scheme — 香港特区政府新闻公报 · 2023-12-28
  5. Frequently Asked Questions — 保险投诉局（ICB） · 2026-10-24 查阅
  6. 关于境外所得有关个人所得税政策的公告 — 财政部、国家税务总局 · 2020-01-17

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