\u963f\u8054\u914b\u901a\u8fc7\u5f15\u5165\u8054\u90a6\u4f01\u4e1a\u7a0e\u542f\u52a8\u4e86\u4e00\u9879\u53d8\u9769\u6027\u7684\u8d22\u653f\u653f\u7b56\uff0c\u65e8\u5728\u5de9\u56fa\u5176\u7ecf\u6d4e\u672a\u6765\u7684\u590d\u539f\u529b\u548c\u7e41\u8363\u3002 2022 \u5e74\u7b2c (47) \u53f7\u8054\u90a6\u6cd5\u4ee4\u6982\u8ff0\u7684\u8fd9\u4e00\u6218\u7565\u653f\u7b56\u8f6c\u53d8\u7b26\u5408\u56fd\u9645\u7a0e\u6536\u6807\u51c6\u548c\u6700\u4f73\u5b9e\u8df5\uff0c\u8fdb\u4e00\u6b65\u5de9\u56fa\u4e86\u963f\u8054\u914b\u4f5c\u4e3a\u5177\u6709\u7ade\u4e89\u529b\u7684\u5168\u7403\u91d1\u878d\u548c\u5546\u4e1a\u4e2d\u5fc3\u7684\u5730\u4f4d\u3002\u8fd9\u4e00\u65b0\u7684\u7a0e\u6536\u6846\u67b6\u4ee5\u5e7f\u6cdb\u7684\u57fa\u51c6\u548c\u5f71\u54cd\u8bc4\u4f30\u4e3a\u57fa\u7840\uff0c\u901a\u8fc7\u6570\u5b57\u534f\u5546\u9636\u6bb5\u786e\u4fdd\u516c\u4f17\u53c2\u4e0e\u3002\u5b83\u6db5\u76d6\u4e86\u963f\u8054\u914b\u7684\u81ea\u7531\u533a\uff0c\u8fd9\u4e9b\u81ea\u7531\u533a\u662f\u5176\u591a\u5143\u5316\u7ecf\u6d4e\u6846\u67b6\u548c\u56fd\u9645\u6295\u8d44\u5438\u5f15\u529b\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002\u8be5\u7a0e\u6536\u653f\u7b56\u65e8\u5728\u901a\u8fc7\u9f13\u52b1\u8d44\u672c\u81ea\u7531\u6d41\u52a8\u548c\u4e1a\u52a1\u6269\u5f20\uff0c\u6269\u5927\u963f\u8054\u914b\u4f5c\u4e3a\u5168\u7403\u5546\u4e1a\u548c\u91d1\u878d\u4e2d\u5fc3\u7684\u53d1\u5c55\u3002\u81ea 2023 \u5e74 6 \u6708\u8d77\uff0c\u5e74\u5e94\u7a0e\u6536\u5165\u4e0d\u8d85\u8fc7 375,000 \u8fea\u62c9\u59c6\u7684\u4f01\u4e1a\u7a0e\u4e3a 0%\uff0c\u8d85\u8fc7\u8be5\u95e8\u69db\u7684\u4f01\u4e1a\u7a0e\u4e3a 9%\u3002\u81ea\u7531\u533a\u5546\u4e1a\u4ea4\u6613\u7ef4\u6301 0% \u7a0e\u7387\uff0c\u51f8\u663e\u4e86\u963f\u8054\u914b\u5177\u6709\u5168\u7403\u7ade\u4e89\u529b\u7684\u7a0e\u6536\u73af\u5883\u3002\u7ecf\u5408\u7ec4\u7ec7\u5c06\u963f\u8054\u914b\u7a0e\u6536\u5236\u5ea6\u5217\u4e3a\u5168\u7403 134 \u4e2a\u7a0e\u6536\u5236\u5ea6\u4e2d\u7684\u9876\u7ea7\uff0c\u8bc1\u660e\u4e86\u5176\u7a33\u5065\u6027\u548c\u5168\u7403\u4e00\u81f4\u6027\uff0c\u5c24\u5176\u662f\u7b26\u5408\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb (BEPS) \u9879\u76ee\u7684\u76ee\u6807\u3002\u4f01\u4e1a\u7a0e\u5728\u53ef\u6301\u7eed\u53d1\u5c55\u4e2d\u7684\u91cd\u8981\u4f5c\u7528\u5728\u4e8e\u5b83\u80fd\u591f\u4fc3\u8fdb\u53ef\u6301\u7eed\u7684\u6536\u5165\u57fa\u7840\u3001\u63a8\u8fdb\u56fd\u5bb6\u6218\u7565\u76ee\u6807\u5e76\u7ef4\u62a4\u7a0e\u6536\u900f\u660e\u5ea6\u548c\u516c\u5e73\u6027\u3002\u7acb\u6cd5\u6846\u67b6\u548c\u968f\u540e\u7684\u76d1\u7ba1\u51b3\u5b9a\u7ecf\u8fc7\u7cbe\u5fc3\u5236\u5b9a\uff0c\u5305\u62ec\u4e0e\u8054\u90a6\u7a0e\u52a1\u5c40\u534f\u8c03\u66f4\u65b0\u73b0\u6709\u7a0e\u6536\u7a0b\u200b\u200b\u5e8f\u548c\u6cd5\u89c4\uff0c\u4ee5\u6539\u5584\u793e\u4f1a\u3001\u73af\u5883\u548c\u8d22\u653f\u5065\u5eb7\u3002<\/p>\n
\u53ef\u6301\u7eed\u53d1\u5c55<\/strong><\/p>\n \u963f\u8054\u914b\u5df2\u5c06\u53ef\u6301\u7eed\u53d1\u5c55\u76ee\u6807\u4f5c\u4e3a\u5176\u672a\u6765\u613f\u666f\u7684\u57fa\u77f3\uff0c\u7279\u522b\u662f\u5728\u5176 2030 \u5e74\u56fd\u5bb6\u8bae\u7a0b\u4e2d\u30022019 \u5e74\uff0c\u963f\u8054\u914b\u6210\u7acb\u4e86\u56fd\u5bb6\u53ef\u6301\u7eed\u53d1\u5c55\u76ee\u6807\u59d4\u5458\u4f1a\uff0c\u4ee5\u76d1\u7763\u8fd9\u4e9b\u76ee\u6807\u5728\u5168\u56fd\u8303\u56f4\u5185\u7684\u5b9e\u65bd\u548c\u8fdb\u5c55\u3002\u8be5\u673a\u6784\u79ef\u6781\u8ba9\u5229\u76ca\u76f8\u5173\u8005\u53c2\u4e0e\u8fd9\u4e00\u8fdb\u7a0b\u3002\u5b83\u5b9a\u671f\u62a5\u544a\u963f\u8054\u914b\u7684\u8fdb\u5c55\u60c5\u51b5\uff0c\u786e\u4fdd\u53ef\u6301\u7eed\u53d1\u5c55\u76ee\u6807\u4e0e\u56fd\u5bb6\u7684\u53d1\u5c55\u4f18\u5148\u4e8b\u9879\u4ea4\u7ec7\u5728\u4e00\u8d77\u3002<\/p>\n \u8be5\u59d4\u5458\u4f1a\u8bc4\u4f30\u7a0e\u6536\u653f\u7b56\u5bf9\u7ecf\u6d4e\u589e\u957f\u7684\u5f71\u54cd\uff0c\u963f\u8054\u914b\u4e00\u76f4\u79ef\u6781\u6539\u9769\u8fd9\u4e9b\u653f\u7b56\uff0c\u4ee5\u5e94\u5bf9\u589e\u957f\u6311\u6218\u3001\u63d0\u9ad8\u5305\u5bb9\u6027\u5e76\u652f\u6301\u53ef\u6301\u7eed\u7684\u7ecf\u6d4e\u6269\u5f20\u3002\u8fd9\u4e9b\u6539\u9769\u5305\u62ec\u7b80\u5316\u7a0e\u6536\u5236\u5ea6\u548c\u6269\u5927\u7a0e\u57fa\uff0c\u4ece\u800c\u4fc3\u8fdb\u516c\u5e73\u590d\u82cf\u548c\u8d22\u653f\u6539\u5584\u3002<\/p>\n \u81ea 2017 \u5e74 10 \u6708\u4ee5\u6765\uff0c\u963f\u8054\u914b\u6269\u5927\u4e86\u5e94\u7a0e\u5546\u54c1\u8303\u56f4\uff0c\u5e76\u4e0d\u65ad\u66f4\u65b0\u7a0e\u6536\u6cd5\u89c4\uff0c\u4ee5\u589e\u52a0\u7eb3\u7a0e\u4eba\u7684\u7075\u6d3b\u6027\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5b83\u964d\u4f4e\u4e86\u4e0d\u9075\u5b88\u589e\u503c\u7a0e\u7684\u5904\u7f5a\uff0c\u5e76\u5f15\u5165\u4e86\u4e34\u65f6\u8c41\u514d\u5236\u5ea6\uff0c\u5927\u5e45\u51cf\u5c11\u4e86\u7f5a\u6b3e\u3002<\/p>\n 2018 \u5e74\uff0c\u963f\u8054\u914b\u627f\u8bfa\u9075\u5b88 BEPS \u8ba1\u5212\u7684\u5305\u5bb9\u6027\u6846\u67b6\uff0c\u5e76\u652f\u6301\u7ecf\u5408\u7ec4\u7ec7\u7684\u7b2c\u4e8c\u652f\u67f1\u5021\u8bae\u3002\u8be5\u5021\u8bae\u8bbe\u7acb\u4e86\u5168\u7403\u6700\u4f4e\u4f01\u4e1a\u7a0e\u7387\uff0c\u4ee5\u9632\u6b62\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb (BEPS)\u3001\u6253\u51fb\u6709\u5bb3\u7a0e\u6536\u884c\u4e3a\u5e76\u4fc3\u8fdb\u5168\u7403\u7a0e\u6536\u516c\u5e73\u3002\u963f\u8054\u914b\u901a\u8fc7\u53d1\u8d77\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u7684\u516c\u5f00\u6570\u5b57\u54a8\u8be2\uff0c\u6210\u4e3a\u8be5\u5730\u533a\u7b2c\u4e00\u4e2a\u8fd9\u6837\u505a\u7684\u56fd\u5bb6\uff0c\u4ece\u800c\u6210\u4e3a\u8be5\u5730\u533a\u7684\u9886\u5bfc\u8005\u3002\u6b64\u6b21\u54a8\u8be2\u9f13\u52b1\u5e7f\u6cdb\u7684\u56fd\u9645\u5229\u76ca\u76f8\u5173\u8005\u63d0\u4f9b\u53cd\u9988\uff0c\u53cd\u6620\u4e86\u963f\u8054\u914b\u81f4\u529b\u4e8e\u5236\u5b9a\u7a0e\u6536\u653f\u7b56\uff0c\u4ee5\u652f\u6301\u5176\u7ade\u4e89\u529b\u3001\u7ecf\u5546\u4fbf\u5229\u5ea6\u548c\u6295\u8d44\u8005\u4fe1\u5fc3\u7b49\u6218\u7565\u76ee\u6807\u3002\u6218\u7565\u65b9\u5411\u548c\u4f19\u4f34\u5173\u7cfb<\/p>\n \u963f\u8054\u914b\u5f15\u5165\u4e86\u8054\u90a6\u4f01\u4e1a\u7a0e\u5236\uff0c\u4f5c\u4e3a\u5176\u5e7f\u6cdb\u8f6c\u578b\u9879\u76ee\u7684\u5173\u952e\u7ec4\u6210\u90e8\u5206\uff0c\u65e8\u5728\u52a0\u5f3a\u56fd\u5bb6\u7684\u91d1\u878d\u57fa\u7840\u8bbe\u65bd\uff0c\u6709\u6548\u5e94\u5bf9\u672a\u6765\u6311\u6218\u5e76\u575a\u6301\u56fd\u5bb6\u4f18\u5148\u4e8b\u9879\u3002\u8be5\u5021\u8bae\u662f\u8d22\u653f\u90e8\u548c\u8054\u90a6\u7a0e\u52a1\u5c40\u7684\u5408\u4f5c\u52aa\u529b\uff0c\u786e\u4fdd\u65b0\u7a0e\u6cd5\u7684\u6709\u6548\u7ba1\u7406\u3001\u5f81\u6536\u548c\u6267\u884c\u3002\u8fd9\u4e9b\u6539\u9769\u662f\u963f\u8054\u914b\u5728\u672a\u6765\u5341\u5e74\u53ca\u4ee5\u540e\u589e\u5f3a\u7ecf\u6d4e\u97e7\u6027\u7684\u6218\u7565\u7684\u4e00\u90e8\u5206\uff0c\u56e0\u4e3a\u963f\u8054\u914b\u5e0c\u671b\u4fdd\u6301\u5176\u5728\u6570\u5b57\u653f\u5e9c\u521b\u65b0\u65b9\u9762\u7684\u9886\u5bfc\u5730\u4f4d\u3002\u8d22\u653f\u90e8 2023-2026 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