{"id":2069,"date":"2016-02-18T08:51:18","date_gmt":"2016-02-18T08:51:18","guid":{"rendered":"https:\/\/www.alphacs.co\/zh-hans\/tax\/"},"modified":"2016-09-01T13:32:19","modified_gmt":"2016-09-01T05:32:19","slug":"%e4%bc%9a%e8%ae%a1%e5%8f%8a%e7%a8%8e%e5%8a%a1","status":"publish","type":"page","link":"http:\/\/www.alphacs.co\/zh-hans\/%e4%bc%9a%e8%ae%a1%e5%8f%8a%e7%a8%8e%e5%8a%a1\/","title":{"rendered":"\u4f1a\u8ba1\u53ca\u7a0e\u52a1"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\t\t<!-- CI Shortcodes Accordion Styles -->\n\t\t<style type=\"text\/css\">\n\t\t\t#cisc-accordion-1 .cisc-accordion-panel-title a.cisc-active, #cisc-accordion-1 .cisc-accordion-panel-title a:hover { background-color: #31946b; }\n\t\t<\/style><div id=\"cisc-accordion-1\" class=\"cisc-accordion cisc-shortcode-scheme-green\"><\/span><br \/>\n<span style=\"font-size: 12pt;\"> <div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">\u4f1a\u8ba1\u670d\u52a1<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\"><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6839\u636e\u9999\u6e2f\u300a\u516c\u53f8\u6761\u4f8b\u300b\u7684\u89c4\u5b9a\uff0c\u6240\u6709\u4f01\u4e1a\u987b\u6bcf\u5e74\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u900f\u8fc7\u6211\u4eec\u7684\u4e13\u4e1a\u56e2\u961f\u4e3a\u60a8\u5ba1\u614e\u5730\u5904\u7406\u8d26\u76ee\uff0c\u53ef\u52a9\u60a8\u5728\u7b26\u5408\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u4e0b\u8282\u7701\u7ecf\u8425\u6210\u672c\uff0c\u540c\u65f6\u4e5f\u501f\u7740\u76c8\u5229\u80fd\u529b\u5206\u6790\u63d0\u9ad8\u4f01\u4e1a\u7ecf\u8425\u7ba1\u7406\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u968f\u7740\u6211\u4eec\u5bf9\u5ba2\u6237\u4e1a\u52a1\u7684\u900f\u5f7b\u7406\u89e3\uff0c\u6211\u4eec\u80fd\u591f\u5411\u60a8\u5efa\u8bae\u6700\u5408\u9002\u7684\u670d\u52a1\u8ba1\u5212\uff0c\u52a1\u6c42\u8ba9\u60a8\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\u53d1\u5c55\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u4e00\u822c\u670d\u52a1\u5305\u62ec\uff1a<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u5468\u671f\u6027\u4f1a\u8ba1\uff08\u53ef\u6309\u60a8\u7684\u9700\u6c42\uff0c\u6bcf\u6708\u3001\u6bcf\u5b63\u3001\u6bcf\u534a\u5e74\u6216\u6bcf\u5e74\u51c6\u5907\u62a5\u8868\uff09<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u8d22\u52a1\u62a5\u8868\u7f16\u5236<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u4f1a\u8ba1\u8bb0\u5f55\u7684\u5ba1\u67e5<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u4f1a\u8ba1\u653f\u7b56\u7684\u8bc4\u4f30\u91c7\u7528<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div><\/div><\/span><span style=\"font-size: 12pt;\"><div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">\u5ba1\u8ba1\u5b89\u6392<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\"><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6839\u636e\u6cd5\u4f8b\u8981\u6c42\uff0c\u9999\u6e2f\u6709\u9650\u516c\u53f8\u987b\u6bcf\u5e74\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u5e76\u7ecf\u6838\u6570\u5e08\u72ec\u7acb\u800c\u5ba2\u89c2\u5730\u6309\u7167\u9999\u6e2f\u7684\u4f1a\u8ba1\u51c6\u5219\u548c\u5ba1\u8ba1\u6807\u51c6\u8fdb\u884c\u5ba1\u6838\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5ba1\u8ba1\u7684\u5176\u4ed6\u597d\u5904\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u68c0\u6d4b\u516c\u53f8\u6f5c\u5728\u7684\u95ee\u9898\uff0c\u5e76\u4f7f\u8463\u4e8b\u53ca\u80a1\u4e1c\u53ca\u65e9\u91c7\u53d6\u884c\u52a8\uff1b<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u534f\u52a9\u5ba2\u6237\u4e86\u89e3\u4ed6\u4eec\u7684\u9700\u6c42\uff0c\u5e76\u5bf9\u4f01\u4e1a\u7ba1\u7406\u7ed9\u4e88\u6709\u6548\u7684\u5efa\u8bae\uff1b<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u63a7\u5236\u4f01\u4e1a\u7684\u8d22\u52a1\u98ce\u9669\uff0c\u4f7f\u5ba2\u6237\u53ef\u4ee5\u4e13\u6ce8\u4e8e\u81ea\u5df1\u7684\u6838\u5fc3\u4e1a\u52a1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">\u4e3a\u786e\u4fdd\u6211\u4eec\u7684\u4e13\u4e1a\u8d28\u7d20\u53ca\u670d\u52a1\u8d28\u7d20\uff0c\u6211\u4eec\u7684\u4e13\u4e1a\u4eba\u5458\u987b\u62e5\u6709\u4e0b\u5217\u81f3\u5c11\u4e00\u9879\u8d44\u683c\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u9999\u6e2f\u4f1a\u8ba1\u5e08\u516c\u4f1a(HKICPA)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u9999\u6e2f\u8d22\u52a1\u4f1a\u8ba1\u534f\u4f1a(HKIAAT)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u82f1\u56fd\u4f26\u6566\u5de5\u5546\u4f1a\u7c3f\u8bb0\u8d44\u683c(LCCI)<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u82f1\u683c\u5170\u53ca\u5a01\u5c14\u58eb\u7279\u8bb8\u4f1a\u8ba1\u5e08\u534f\u4f1a(ICAEW)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div><\/div><\/span><span style=\"font-size: 12pt;\"><div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">\u4f01\u4e1a\u7a0e\u52a1<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\"><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6839\u636e\u9999\u6e2f\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\uff0c\u4efb\u4f55\u4eba\u58eb\uff0c\u5305\u62ec\u6cd5\u56e2\u3001\u5408\u4f19\u4e1a\u52a1\u3001\u53d7\u6258\u4eba\u6216\u56e2\u4f53\uff0c\u5728\u9999\u6e2f\u7ecf\u8425\u884c\u4e1a\u3001\u4e13\u4e1a\u6216\u4e1a\u52a1\u800c\u4ece\u8be5\u884c\u4e1a\u3001\u4e13\u4e1a\u6216\u4e1a\u52a1\u83b7\u5f97\u4e8e\u9999\u6e2f\u4ea7\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6\uff0c\u5747\u987b\u7eb3\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u5e74\u5ea6\u62a5\u7a0e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6bcf\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6\uff08\u6216\u7ecf\u8c03\u6574\u7684\u4e8f\u635f\uff09\u6cdb\u6307\u4efb\u4f55\u4eba\u58eb\u5728\u8bc4\u7a0e\u57fa\u671f\u5185\u6309\u7167\u76f8\u5173\u6cd5\u89c4\u5bf9\u6536\u5165\u53ca\u53ef\u6263\u9664\u9879\u76ee\u7684\u89c4\u5b9a\uff0c\u8ba1\u7b97\u51fa\u5728\u9999\u6e2f\u4ea7\u751f\u6216\u5f97\u81ea\u9999\u6e2f\u7684\u5229\u6da6\uff08\u6216\u8499\u53d7\u7684\u4e8f\u635f\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6211\u4eec\u7684\u4e13\u4e1a\u4f1a\u8ba1\u5e08\u53ef\u4e3a\u60a8\u5ba1\u89c6\u53ca\u5904\u7406\u7a0e\u52a1\u76f8\u5173\u4e8b\u5b9c\uff0c\u5982\u5229\u5f97\u7a0e\u7533\u62a5\u3001\u96c7\u4e3b\u586b\u62a5\u7684\u85aa\u916c\u53ca\u9000\u4f11\u91d1\u7b49\u62a5\u7a0e\u670d\u52a1\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u7a0e\u52a1\u8c41\u514d<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u9999\u6e2f\u91c7\u7528\u5730\u57df\u6765\u6e90\u539f\u5219\u5f81\u7a0e\u3002\u4e00\u822c\u800c\u8a00\uff0c\u82e5\u4f01\u4e1a\u80fd\u63d0\u4f9b\u76f8\u5173\u8bc1\u660e\uff0c\u6e90\u81ea\u9999\u6e2f\u4ee5\u5916\u7684\u5229\u6da6\u4e0d\u987b\u5728\u9999\u6e2f\u7f34\u7eb3\u5229\u5f97\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7a0e\u52a1\u8c41\u514d\u7533\u8bf7\u4e00\u822c\u4e0e\u9996\u6b21\u5229\u5f97\u7a0e\u7533\u62a5\u4e00\u540c\u63d0\u4ea4\uff0c\u7a0e\u52a1\u5c40\u53ca\u540e\u4f1a\u8981\u6c42\u4f01\u4e1a\u63d0\u4f9b\u989d\u5916\u7684\u6570\u636e\u548c\u6587\u4ef6\u3002\u7a0e\u52a1\u5c40\u53ef\u4ee5\u968f\u673a\u5ba1\u67e5\u4ea4\u6613\uff0c\u4ee5\u5ba1\u89c6\u8be5\u4ea4\u6613\u6e90\u81ea\u9999\u6e2f\u8fd8\u662f\u6d77\u5916\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div><\/div><\/span><span style=\"font-size: 12pt;\"><div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">\u4e2a\u4eba\u7a0e\u52a1<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\"><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u9999\u6e2f\u4e00\u76f4\u5949\u884c\u7b80\u5355\u7a0e\u5236\uff0c\u662f\u5168\u7403\u8d4b\u7a0e\u73af\u5883\u6700\u4f73\u5730\u533a\u4e4b\u4e00\u3002\u4e09\u9879\u4e3b\u8981\u7a0e\u6536\u5747\u4e3a\u76f4\u63a5\u7a0e\uff0c\u5373\u5229\u5f97\u7a0e\u3001\u85aa\u4ff8\u7a0e\u53ca\u7269\u4e1a\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u85aa\u4ff8\u7a0e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u9999\u6e2f\u91c7\u7528\u5730\u57df\u6765\u6e90\u539f\u5219\u5f81\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u6240\u6709\u4e2a\u4eba\uff0c\u65e0\u8bba\u662f\u5426\u9999\u6e2f\u5c45\u6c11\uff0c\u90fd\u987b\u6309\u4e0b\u5217\u6536\u5165\u5728\u6e2f\u7f34\u7eb3\u85aa\u4ff8\u7a0e\uff1a<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u9999\u6e2f\u53d7\u96c7\u7684\u6536\u5165<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u5728\u9999\u6e2f\u62c5\u4efb\u804c\u52a1<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u6765\u81ea\u9999\u6e2f\u7684\u9000\u4f11\u91d1\u6536\u5165<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">\u6211\u4eec\u5c06\u63d0\u4f9b\u4e00\u7cfb\u5217\u7684\u670d\u52a1\uff0c\u6709\u52a9\u60a8\u5904\u7406\u6bcf\u4e00\u4e2a\u6b65\u9aa4\uff0c\u4ee5\u53ca\u544a\u77e5\u60a8\u6700\u65b0\u7684\u4fe1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u7269\u4e1a\u7a0e<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u7269\u4e1a\u7a0e\u662f\u5411\u9999\u6e2f\u7684\u571f\u5730\u6216\u5efa\u7b51\u7269\u7684\u62e5\u6709\u4eba\uff08\u5373\u300c\u4e1a\u4e3b\u300d\uff09\u6240\u5f81\u6536\u7684\u7a0e\u9879\uff0c\u5e94\u8bc4\u7a0e\u503c\u662f\u6839\u636e\u4e3a\u6362\u53d6\u7269\u4e1a\u4f7f\u7528\u6743\u800c\u4ed8\u51fa\u7ed9\u4e1a\u4e3b\u7684\u4ee3\u4ef7\u800c\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u82e5\u4f01\u4e1a\u6216\u6cd5\u56e2\u5728\u9999\u6e2f\u51fa\u79df\u7269\u4e1a\u5373\u88ab\u89c6\u4e3a\u5728\u9999\u6e2f\u7ecf\u8425\u4e1a\u52a1\uff0c\u76f8\u5173\u7269\u4e1a\u6536\u5165\u987b\u7f34\u7eb3\u5229\u5f97\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\u72ec\u8d44\u53ca\u5408\u4f19\u4e1a\u52a1<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u72ec\u8d44\u7ecf\u8425\u6cdb\u6307\u7531\u4e00\u4e2a\u4eba\u51fa\u8d44\u7ecf\u8425\u7684\u4e1a\u52a1\uff0c\u7eb5\u7136\u72ec\u8d44\u7ecf\u8425\u8005\u53ef\u8058\u8bf7\u5458\u5de5\uff0c\u4f46\u4ecd\u662f\u7531\u72ec\u8d44\u7ecf\u8425\u8005\u4f5c\u51fa\u4e1a\u52a1\u51b3\u7b56\u3002\u72ec\u8d44\u7ecf\u8425\u7684\u5229\u6da6\u987b\u6309\u8fb9\u9645\u7a0e\u7387\u7eb3\u7a0e\uff0c\u82e5\u6709\u4e8f\u635f\uff0c\u4ea6\u53ef\u62b5\u9500\u7ecf\u8425\u8005\u7684\u5176\u4ed6\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u5408\u4f19\u4e1a\u52a1\u662f\u7531\u4e00\u4e2a\u4ee5\u4e0a\u7684\u4e2a\u4eba\u6216\u516c\u53f8\u7ec4\u6210\u3002\u5404\u5408\u4f19\u4eba\u6309\u5404\u81ea\u83b7\u5f97\u7684\u5229\u6da6\u7f34\u7a0e\uff0c\u800c\u5176\u5206\u62c5\u7684\u4e8f\u635f\u4ea6\u53ef\u4ece\u8be5\u5408\u4f19\u4eba\u7684\u5176\u4ed6\u6536\u5165\u4e2d\u62b5\u9500\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u4e0d\u540c\u4e8e\u6709\u9650\u516c\u53f8\uff0c\u72ec\u8d44\u7ecf\u8425\u8005\u72ec\u5f97\u6240\u6709\u5229\u6da6\uff0c\u540c\u65f6\u4ea6\u987b\u72ec\u529b\u627f\u62c5\u6240\u6709\u56e0\u4e1a\u52a1\u800c\u6765\u7684\u503a\u52a1\u3002\u540c\u6837\u5730\uff0c\u6bcf\u4f4d\u5408\u4f19\u4eba\u5747\u987b\u4e3a\u5176\u4ed6\u5408\u4f19\u4eba\u5c31\u4e1a\u52a1\u6240\u4f5c\u51fa\u7684\u884c\u4e3a\u8d1f\u8d23\uff0c\u5e76\u5c31\u5408\u4f19\u4e1a\u52a1\u7684\u6240\u6709\u503a\u52a1\u627f\u62c5\u4e2a\u4eba\u8d23\u4efb\u3002<\/span><\/p>\n<p><span id=\"result_box\" class=\"short_text\" lang=\"zh-CN\"><span title=\"\u6771\u4e3b\u6216\u5408\u5925\u4eba\u9808\u7533\u5831\u696d\u52d9\u5229\u6f64\u6216\u8667\u640d\uff0c\u4e26\u5c31\u7368\u8cc7\u696d\u52d9\u6216\u5408\u5925\u696d\u52d9\u8cfa\u5f97\u7684\u61c9\u8a55\u7a05\u5229\u6f64\u8ab2\u7e73\u5229\u5f97\u7a05\u3002\"><span style=\"font-size: 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