{"id":2066,"date":"2016-02-18T08:44:00","date_gmt":"2016-02-18T08:44:00","guid":{"rendered":"https:\/\/www.alphacs.co\/zh-hans\/other-services\/"},"modified":"2022-05-27T12:37:11","modified_gmt":"2022-05-27T04:37:11","slug":"%e5%b8%b8%e8%a7%81%e9%97%ae%e9%a2%98","status":"publish","type":"page","link":"https:\/\/www.alphacs.co\/zh-hans\/%e5%b8%b8%e8%a7%81%e9%97%ae%e9%a2%98\/","title":{"rendered":"\u5e38\u89c1\u95ee\u9898"},"content":{"rendered":"\t\t<!-- CI Shortcodes Tabs Styles -->\n\t\t<style type=\"text\/css\">\n\t\t\t#tabs1 .cisc-tabs-nav a.cisc-active, #tabs1 .cisc-tabs-nav a:hover { background-color: #31946b; }\n\t\t<\/style><div id=\"tabs1\" class=\"cisc-tabs cisc-shortcode-scheme-green\" style=\"\"><ul class=\"cisc-tabs-nav\"><li><a href=\"#tab1-0\" class=\"cisc-active\">\u9999\u6e2f\u516c\u53f8<\/a><\/li><li><a href=\"#tab1-1\" >\u79bb\u5cb8\u516c\u53f8<\/a><\/li><li><a href=\"#tab1-2\" >FATCA \u53ca CRS<\/a><\/li><\/ul><div class=\"cisc-tabs-wrap\"><div id=\"tab1-0\" class=\"cisc-tab-content\">\n\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\">\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">1. \u9999\u6e2f\u5bf9\u6709\u9650\u516c\u53f8\u7684\u540d\u79f0\u6709\u4ec0\u4e48\u8981\u6c42\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u9999\u6e2f\u7684\u6709\u9650\u516c\u53f8\u540d\u79f0\u987b\u5305\u542b\u300c\u6709\u9650\u516c\u53f8\u300d\uff0c\u4ee5\u8868\u660e\u80a1\u4e1c\u672a\u6765\u53ea\u9700\u627f\u62c5\u6709\u9650\u7684\u503a\u52a1\u8d23\u4efb\u3002<\/p>\n<p>\u4e00\u4e2a\u516c\u53f8\u53ef\u4ee5\u6709\u82f1\u6587\u53ca\/\u6216\u4e2d\u6587\u516c\u53f8\u540d\u79f0\u3002\u82e5\u7528\u4e2d\u6587\u516c\u53f8\u540d\u79f0\uff0c\u5219\u987b\u4e3a\u7e41\u4f53\u4e2d\u6587\u5b57\u3002<\/p>\n<p>\u9999\u6e2f\u300a\u516c\u53f8\u6761\u4f8b\u300b\u5e76\u65e0\u8981\u6c42\u516c\u53f8\u540d\u79f0\u4e0e\u5176\u4e1a\u52a1\u8303\u56f4\u76f8\u5173\uff0c\u4f46\u5c3d\u7ba1\u5982\u6b64\uff0c\u516c\u53f8\u540d\u79f0\u4e0d\u80fd\u4f7f\u4ed6\u4eba\u8bef\u4ee5\u4e3a\u5176\u4e1a\u52a1\u4e3a\u67d0\u4e9b\u7279\u5b9a\u4e1a\u52a1\u7c7b\u522b\uff0c\u5982\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u6216\u653f\u5e9c\u673a\u6784\u7b49\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">2. \u9999\u6e2f\u4e3a\u4f55\u91c7\u7528\u65e0\u9762\u503c\u80a1\u4efd\u5236\u5ea6\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u80a1\u4efd\u9762\u503c\uff08\u4ea6\u79f0\u300c\u7968\u9762\u503c\u300d\uff09\u662f\u80a1\u4efd\u4e00\u822c\u53ef\u4ee5\u53d1\u884c\u7684\u6700\u4f4e\u4ef7\u683c\u3002<\/p>\n<p>\u5728\u73b0\u884c\u7684\u300a\u516c\u53f8\u6761\u4f8b\u300b\u4e0b\uff0c\u6240\u6709\u9999\u6e2f\u6709\u9650\u516c\u53f8\u5df2\u5e9f\u9664\u5176\u80a1\u4efd\u9762\u503c\uff0c\u6b64\u4e3e\u8ba9\u516c\u53f8\u5728\u80a1\u672c\u7ed3\u6784\u65b9\u9762\u6709\u8f83\u5927\u7075\u6d3b\u6027\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">3. \u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u90fd\u5fc5\u987b\u4e3e\u884c\u5468\u5e74\u5927\u4f1a\u5417\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u5728\u73b0\u884c\u7684\u9999\u6e2f\u300a\u516c\u53f8\u6761\u4f8b\u300b\u4e0b\uff0c\u516c\u53f8\u987b\u4e8e\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e3e\u884c\u5468\u5e74\u5927\u4f1a\uff0c\u800c\u975e\u4e8e\u6bcf\u4e2a\u516c\u5386\u5e74\u4e3e\u884c\u3002<\/p>\n<p>\u516c\u53f8\u5728\u4ee5\u4e0b\u60c5\u51b5\u53ef\u65e0\u987b\u4e3e\u884c\u5468\u5e74\u5927\u4f1a\uff1a<\/p>\n<ul>\n<li>\u6240\u6709\u987b\u5728\u5468\u5e74\u5927\u4f1a\u4e0a\u51b3\u8bae\u7684\u8bae\u6848\u5df2\u85c9\u4e66\u9762\u51b3\u8bae\u901a\u8fc7\uff0c\u800c\u539f\u672c\u987b\u5728\u8be5\u5468\u5e74\u5927\u4f1a\u4e0a\u63d0\u4ea4\u4e4b\u6587\u4ef6\uff0c\u5747\u5df2\u5728\u4e66\u9762\u51b3\u8bae\u4f20\u9605\u5f53\u65e5\u6216\u4e4b\u524d\u63d0\u4f9b\u4e88\u6bcf\u540d\u516c\u53f8\u6210\u5458\uff1b<\/li>\n<li>\u53ea\u6709\u4e00\u540d\u6210\u5458\u7684\u516c\u53f8\uff1b<\/li>\n<li>\u6240\u6709\u516c\u53f8\u6210\u5458\u85c9\u4e66\u9762\u51b3\u8bae\u6216\u4e8e\u6210\u5458\u5927\u4f1a\u4e0a\u901a\u8fc7\u51b3\u8bae\u514d\u9664\u4e3e\u884c\u5468\u5e74\u5927\u4f1a\uff1b\u6216<\/li>\n<li>\u4e0d\u6d3b\u52a8\u516c\u53f8\u3002<\/li>\n<\/ul>\n<p>\u516c\u53f8\u5e94\u6309\u7167\u4e0b\u8868\u6ce8\u660e\u7684\u65f6\u9650\u4e3e\u884c\u5468\u5e74\u5927\u4f1a\uff1a<\/p>\n<div style=\"overflow-x: auto;\">\n<table style=\"border: 1px solid grey; border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" colspan=\"2\"><strong>\u671f\u95f4<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><strong>(1) \u62c5\u4fdd\u6709\u9650\u516c\u53f8<\/strong><\/p>\n<p><strong>(2) \u975e\u9644\u5c5e\u4e8e\u516c\u4f17\u516c\u53f8\u7684\u79c1\u4eba\u516c\u53f8<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><strong>\u4efb\u4f55\u5176\u4ed6\u516c\u53f8<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" colspan=\"2\"><strong>\u6bcf\u8d22\u653f\u5e74\u5ea6<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\">\u987b\u4e8e\u4f1a\u8ba1\u53c2\u7167\u671f\u7ed3\u675f\u540e\u76849\u4e2a\u6708\u5185\u4e3e\u884c\u5468\u5e74\u5927\u4f1a<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\">\u987b\u4e8e\u4f1a\u8ba1\u53c2\u7167\u671f\u7ed3\u675f\u540e\u76846\u4e2a\u6708\u5185\u4e3e\u884c\u5468\u5e74\u5927\u4f1a<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" rowspan=\"2\" width=\"57\"><strong>\u9996\u4e2a\u4f1a\u8ba1\u53c2\u7167\u671f<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"120\"><strong>\u4e0d\u591a\u4e8e12\u4e2a\u6708<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\">\u540c\u4e0a<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\">\u540c\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"120\"><strong>\u591a\u4e8e12\u4e2a\u6708<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\">(i) \u4e8e\u516c\u53f8\u6210\u7acb\u4e3a\u6cd5\u56e2\u7684\u9996\u4e2a\u5468\u5e74\u65e5\u540e\u76849\u4e2a\u6708\u5185\uff0c\u6216<\/p>\n<p>(ii) \u8be5\u4f1a\u8ba1\u53c2\u7167\u671f\u7ed3\u675f\u540e\u76843\u4e2a\u6708\u5185<\/p>\n<p>\u4e24\u8005\u4ee5\u8f83\u8fdf\u8005\u4e3a\u51c6<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\">(i) \u516c\u53f8\u6210\u7acb\u4e3a\u6cd5\u56e2\u7684\u9996\u4e2a\u5468\u5e74\u65e5\u540e\u76846\u4e2a\u6708\u5185\uff0c\u6216<\/p>\n<p>(ii) \u8be5\u4f1a\u8ba1\u53c2\u7167\u671f\u7ed3\u675f\u540e\u76843\u4e2a\u6708\u5185<\/p>\n<p>\u4e24\u8005\u4ee5\u8f83\u8fdf\u8005\u4e3a\u51c6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">4. \u5728\u9999\u6e2f\u5c31\u4e1a\u6709\u4ec0\u4e48\u6cd5\u5b9a\u8981\u6c42\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u4e3a\u4e86\u9075\u5b88\u300a\u96c7\u4f63\u6761\u4f8b\u300b\uff0c\u96c7\u4e3b\u5fc5\u987b\u5728\u96c7\u4f63\u5173\u7cfb\u5f00\u59cb\u524d\u6e05\u695a\u5730\u544a\u77e5\u6bcf\u4f4d\u5458\u5176\u5c31\u4e1a\u6761\u4ef6\u3002<\/p>\n<p>\u5728\u9999\u6e2f\u5c31\u4e1a\u7684\u6cd5\u5b9a\u6743\u76ca\uff1a<\/p>\n<ul>\n<li>\u6cd5\u5b9a\u6700\u4f4e\u5de5\u8d44<\/li>\n<li>\u5f3a\u5236\u6027\u516c\u79ef\u91d1(MPF)<\/li>\n<li>\u96c7\u5458\u8865\u507f\u4fdd\u9669<\/li>\n<li>\u4f11\u606f\u65e5\u3001\u6cd5\u5b9a\u5047\u65e5\u53ca\u6709\u85aa\u5e74\u5047<\/li>\n<li>\u75be\u75c5\u6d25\u8d34<\/li>\n<li>\u5206\u5a29\u4fdd\u969c\u53ca\u6cd5\u5b9a\u4f8d\u4ea7\u5047<\/li>\n<li>\u9063\u6563\u8d39\u53ca\u957f\u671f\u670d\u52a1\u91d1<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">5. \u53cc\u91cd\u8bfe\u7a0e\u5bbd\u514d\u662f\u4ec0\u4e48\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u5f53\u4e24\u4e2a\u6216\u4ee5\u4e0a\u7684\u7a0e\u52a1\u7ba1\u8f96\u533a\uff08\u5373\u5176\u6536\u5165\u6765\u6e90\u5730\u4ee5\u53ca\u8be5\u7eb3\u7a0e\u4eba\u7684\u5c45\u4f4f\u5730\uff09\u5bf9\u67d0\u4e00\u7eb3\u7a0e\u4eba\u7684\u540c\u4e00\u9879\u6536\u5165\u6216\u5229\u6da6\u540c\u65f6\u62e5\u6709\u7a0e\u6536\u53f8\u6cd5\u6743\u5e76\u5411\u5176\u5f81\u7a0e\u65f6\uff0c\u4fbf\u4f1a\u4ea7\u751f\u53cc\u91cd\u8bfe\u7a0e\u7684\u60c5\u51b5\u3002<\/p>\n<p>\u7531\u4e8e\u9999\u6e2f\u91c7\u7528\u5730\u57df\u6765\u6e90\u5f81\u7a0e\u539f\u5219\uff08\u5373\u53ea\u987b\u5c31\u6e90\u81ea\u9999\u6e2f\u7684\u6536\u5165\u6216\u5229\u6da6\u7f34\u7a0e\uff09\uff0c\u4e00\u822c\u9999\u6e2f\u5c45\u6c11\u53ea\u8981\u53ef\u63d0\u4f9b\u6e90\u81ea\u9999\u6e2f\u4ee5\u5916\u7684\u6536\u5165\u6216\u5229\u6da6\u4e4b\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\uff0c\u8be5\u6536\u5165\u6216\u5229\u6da6\u5219\u65e0\u987b\u5728\u9999\u6e2f\u8bfe\u7a0e\uff0c\u6545\u9999\u6e2f\u5c45\u6c11\u7684\u6536\u5165\u4e00\u822c\u4e0d\u4f1a\u88ab\u53cc\u91cd\u8bfe\u7a0e\u3002<\/p>\n<p>\u81f3\u4e8e\u82e5\u67d0\u9879\u6536\u5165\u987b\u5728\u9999\u6e2f\u8bfe\u7a0e\uff0c\u4f46\u540c\u65f6\u987b\u5728\u9999\u6e2f\u4ee5\u5916\u7f34\u4ea4\u6309\u8425\u4e1a\u989d\u8ba1\u7b97\u7684\u7a0e\u6b3e\uff0c\u9999\u6e2f\u5728\u8ba1\u7b97\u8be5\u6536\u5165\u7684\u5e94\u7f34\u7a0e\u6b3e\u65f6\uff0c\u8be5\u7b49\u5df2\u7f34\u4ea4\u7684\u5916\u5730\u7a0e\u6b3e\u53ef\u83b7\u51c6\u4f5c\u4e3a\u5f00\u652f\u6263\u9664\u3002\u56e0\u6b64\uff0c\u5728\u9999\u6e2f\u7ecf\u8425\u4e1a\u52a1\uff0c\u4e00\u822c\u4e0d\u4f1a\u6709\u6536\u5165\u88ab\u53cc\u91cd\u8bfe\u7a0e\u7684\u95ee\u9898\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u9999\u6e2f\u5df2\u4e0e\u8d85\u8fc735\u4e2a\u56fd\u5bb6\u7b7e\u8ba2\u300a\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u8bae\u300b\uff0c\u660e\u786e\u5730\u5212\u5206\u534f\u8bae\u53cc\u65b9\u7684\u5f81\u7a0e\u6743\uff0c\u4ee5\u52a9\u6295\u8d44\u8005\u66f4\u51c6\u786e\u5730\u8bc4\u4f30\u5176\u7ecf\u6d4e\u6d3b\u52a8\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002\u76f8\u5173\u534f\u8bae\u6709\u52a9\u5438\u5f15\u6d77\u5916\u6295\u8d44\u8005\u5728\u9999\u6e2f\u6295\u8d44\uff1b\u540c\u6837\u5730\uff0c\u534f\u8bae\u4ea6\u4f1a\u63d0\u9ad8\u672c\u6e2f\u516c\u53f8\u5230\u6d77\u5916\u6295\u8d44\u7684\u5174\u8da3\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">6. \u4ec0\u4e48\u662f\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u9999\u6e2f\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\u7684\u5229\u5f97\u7a0e\u7a0e\u7387\u5982\u4e0b\uff1a<\/p>\n<div style=\"overflow-x: auto;\">\n<table style=\"border: 1px solid grey; border-collapse: collapse; width: 494px;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 151px;\"><strong>\u4e1a\u52a1\u7c7b\u578b<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 148px;\"><strong>\u9009\u62e9\u6309\u4e24\u7ea7\u5236\u5229\u5f97\u7a0e\u7387\u8bfe\u7a0e<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 257px;\" colspan=\"2\"><strong>\u5229\u5f97\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 151px;\" rowspan=\"3\"><strong>\u975e\u6cd5\u56e2\u4e1a\u52a1<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 148px;\" rowspan=\"2\">\u662f<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 184.35px;\">\u9996200\u4e07\u6e2f\u5143\u5e94\u8bc4\u7a0e\u5229\u6da6<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 72.65px;\">7.5%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 184.35px;\">\u5176\u540e\u8d85\u8fc7200\u4e07\u6e2f\u5143\u5e94\u8bc4\u7a0e\u5229\u6da6<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 72.65px;\">15%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 148px;\">\u5426<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 257px;\" colspan=\"2\">15%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 151px;\" rowspan=\"3\"><strong>\u6cd5\u56e2\u4e1a\u52a1<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 148px;\" rowspan=\"2\">\u662f<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 184.35px;\">\u9996200\u4e07\u6e2f\u5143\u5e94\u8bc4\u7a0e\u5229\u6da6<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 72.65px;\">8.25%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 184.35px;\">\u5176\u540e\u8d85\u8fc7200\u4e07\u6e2f\u5143\u5e94\u8bc4\u7a0e\u5229\u6da6<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 72.65px;\">16.5%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 148px;\">\u5426<\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 257px;\" colspan=\"2\">16.5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<br \/>\n\u7531\u4e8e\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\u662f\u652f\u6301\u4e2d\u5c0f\u578b\u4f01\u4e1a\u53ca\u521d\u521b\u4f01\u4e1a\u7684\u63aa\u65bd\uff0c\u6bcf\u7ec4\u5173\u8fde\u5b9e\u4f53\u53ea\u80fd\u9009\u62e9\u96c6\u56e2\u5185\u7684\u4e00\u4e2a\u5b9e\u4f53\u53d7\u60e0\u4e8e\u5229\u5f97\u7a0e\u4e24\u7ea7\u5236\u3002<\/p>\n<p>\u5728\u4ee5\u4e0b\u60c5\u51b5\u4e0b\uff0c\u4e00\u4e2a\u5b9e\u4f53\u662f\u53e6\u4e00\u4e2a\u5b9e\u4f53\u7684\u5173\u8fde\u5b9e\u4f53\uff1a<\/p>\n<ul>\n<li>\u4e24\u4e2a\u5b9e\u4f53\u5176\u4e2d\u4e4b\u4e00\u63a7\u5236\u53e6\u4e00\u5b9e\u4f53\uff1b<\/li>\n<li>\u524d\u8005\u548c\u540e\u8005\u5747\u53d7\u540c\u4e00\u5b9e\u4f53\u63a7\u5236\uff1b\u6216<\/li>\n<li>\u5982\u524d\u8005\u662f\u7ecf\u8425\u72ec\u8d44\u7ecf\u8425\u4e1a\u52a1\u7684\u81ea\u7136\u4eba\u2014\u2014\u540e\u8005\u662f\u7ecf\u8425\u53e6\u4e00\u9879\u72ec\u8d44\u7ecf\u8425\u4e1a\u52a1\u7684\u540c\u4e00\u4eba\u3002<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">7. \u9999\u6e2f\u662f\u5426\u6709\u80a1\u606f\u7a0e\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u9999\u6e2f\u6ca1\u6709\u5c31\u80a1\u606f\u3001\u5229\u606f\u6536\u5165\u6216\u793e\u4f1a\u4fdd\u969c\u7b49\u6536\u5165\u5f81\u6536\u9884\u6263\u7a0e\u3002<\/p>\n<p>\u4e0d\u7ba1\u80a1\u606f\u6536\u5165\u6e90\u81ea\u9999\u6e2f\u8fd8\u662f\u6d77\u5916\uff0c\u4ea6\u4e0d\u8bba\u80a1\u606f\u662f\u4ed8\u4e88\u9999\u6e2f\u5c45\u6c11\u6216\u975e\u9999\u6e2f\u5c45\u6c11\uff0c\u5747\u4e0d\u987b\u5728\u9999\u6e2f\u8bfe\u7a0e\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u82e5\u6cd5\u56e2\u4ece\u5df2\u7f34\u4ed8\u9999\u6e2f\u5229\u5f97\u7a0e\u7684\u6cd5\u56e2\u6536\u53d6\u80a1\u606f\uff0c\u5e94\u8bc4\u7a0e\u5229\u6da6\u4ea6\u4e0d\u5305\u62ec\u76f8\u5173\u80a1\u606f\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">8. \u9999\u6e2f\u662f\u5426\u6709\u8d44\u672c\u589e\u503c\u7a0e\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u9999\u6e2f\u7684\u7a0e\u5236\u7b80\u5355\u800c\u76f4\u63a5\uff0c\u4e0d\u8bbe\u8d44\u672c\u589e\u503c\u7a0e(CGT)\u3001\u589e\u503c\u7a0e(VAT)\u6216\u9500\u552e\u7a0e\u3002<\/p>\n<p>\u7531\u4e8e\u8d44\u672c\u589e\u503c\u6536\u5165\u65e0\u987b\u5728\u9999\u6e2f\u8bfe\u7a0e\uff0c\u8d44\u672c\u635f\u5931\u4ea6\u76f8\u5e94\u5730\u4e0d\u4eab\u7a0e\u52a1\u51cf\u514d\u3002<\/p>\n<\/div><\/div><\/div>\n<\/div>\n<\/div><div id=\"tab1-1\" class=\"cisc-tab-content\">\n\t\t<!-- CI Shortcodes Accordion Styles -->\n\t\t<style type=\"text\/css\">\n\t\t\t#cisc-accordion-2 .cisc-accordion-panel-title a.cisc-active, #cisc-accordion-2 .cisc-accordion-panel-title a:hover { background-color: #31946b; }\n\t\t<\/style><div id=\"cisc-accordion-2\" class=\"cisc-accordion cisc-shortcode-scheme-green\">\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">1. \u4ec0\u4e48\u662f\u79bb\u5cb8\u516c\u53f8\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u79bb\u5cb8\u516c\u53f8\uff08\u5982\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u3001\u5f00\u66fc\u7fa4\u5c9b\u3001\u8428\u6469\u4e9a\u3001\u585e\u820c\u5c14\u3001\u9a6c\u7ecd\u5c14\u7fa4\u5c9b\u7b49\uff09\u610f\u6307\u4e3b\u8981\u4e1a\u52a1\u8bbe\u4e8e\u516c\u53f8\u6ce8\u518c\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u4ee5\u5916\u7684\u516c\u53f8\uff1b\u4e00\u822c\u79bb\u5cb8\u516c\u53f8\u4e0d\u88ab\u5141\u8bb8\u4e8e\u5176\u6210\u7acb\u4e4b\u53f8\u6cd5\u7ba1\u8f96\u533a\u4ee5\u5185\u4ece\u4e8b\u4e1a\u52a1\u3002<\/p>\n<p>\u4ee5\u4e0b\u662f\u9009\u62e9\u516c\u53f8\u6210\u7acb\u5730\u7684\u4e3b\u8981\u8003\u8651\u56e0\u7d20\uff1a<\/p>\n<ul>\n<li>\u826f\u597d\u4fe1\u8a89<\/li>\n<li>\u653f\u6cbb\u548c\u7ecf\u6d4e\u7a33\u5b9a\u6027<\/li>\n<li>\u516c\u53f8\u6cd5\u53ca\u6cd5\u5f8b\u5236\u5ea6<\/li>\n<li>\u4fe1\u606f\u4f20\u9012\u7684\u53ef\u9760\u6027<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">2. \u79bb\u5cb8\u516c\u53f8\u662f\u5426\u9700\u8981\u4fdd\u5b58\u516c\u53f8\u8d26\u76ee\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u90e8\u4efd\u79bb\u5cb8\u53f8\u6cd5\u7ba1\u8f96\u533a\u8981\u6c42\u4e8e\u5f53\u5730\u6210\u7acb\u4e4b\u516c\u53f8\u4fdd\u5b58\u516c\u53f8\u8d26\u6237\u3002<\/p>\n<p>\u7531\u4e8e\u6bcf\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5c31\u4fdd\u5b58\u4f1a\u8ba1\u7eaa\u5f55\u7684\u8981\u6c42\u6709\u5f02\uff0c\u800c\u76f8\u5173\u6cd5\u89c4\u4ea6\u53ef\u80fd\u4f1a\u6709\u6240\u4fee\u8ba2\uff0c\u6545\u4e0d\u8bba\u73b0\u4eca\u6cd5\u89c4\u5982\u4f55\uff0c\u4ecd\u5efa\u8bae\u59cb\u4fdd\u5b58\u4ee5\u4e0b\u516c\u53f8\u6587\u4ef6\uff1a<\/p>\n<ul>\n<li>\u4f01\u4e1a\u94f6\u884c\u5bf9\u8d26\u5355<\/li>\n<li>\u9500\u552e\u53ca\u91c7\u8d2d\u53d1\u7968<\/li>\n<li>\u5408\u540c<\/li>\n<li>\u8d37\u6b3e\u6587\u4ef6<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">3. \u4ec0\u4e48\u662f\u300c\u5728\u804c\u8bc1\u4e66\u300d\u6216\u300c\u804c\u6743\u8bc1\u660e\u4e66\u300d\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u300c\u5728\u804c\u8bc1\u4e66\u300d\u6216\u300c\u804c\u6743\u8bc1\u660e\u4e66\u300d\u662f\u7531\u8be5\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u8ba4\u53ef\u6267\u4e1a\u4eba\u58eb\u7b7e\u53d1\u7684\u8bc1\u4e66\u3002<\/p>\n<p>\u8be5\u8bc1\u4e66\u4e00\u822c\u5217\u51fa\u5f53\u524d\u80a1\u4e1c\uff0c\u4ee5\u53ca\u88ab\u516c\u53f8\u6388\u6743\u53ef\u5236\u5b9a\u53d7\u6cd5\u5f8b\u7ea6\u4e1c\u4e4b\u4ea4\u6613\u7684\u8463\u4e8b\u53ca\u7ba1\u7406\u4eba\u5458\u540d\u5355\u3002<\/p>\n<p>\u9664\u4e86\u8463\u4e8b\u53ca\u7ba1\u7406\u4eba\u5458\u540d\u5355\u5916\uff0c\u300c\u5728\u804c\u8bc1\u4e66\u300d\u6216\u300c\u804c\u6743\u8bc1\u660e\u4e66\u300d\u4e00\u822c\u4e5f\u5217\u51fa\u5176\u88ab\u9009\u6216\u88ab\u4efb\u547d\u65e5\u671f\u3002<\/p>\n<p>\u56fd\u9645\u6027\u94f6\u884c\u4e00\u822c\u4e8e\u94f6\u884c\u5f00\u6237\u65f6\u8981\u6c42\u83b7\u53d6\u6b64\u8bc1\u4e66\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">4. \u4ec0\u4e48\u662f\u300c\u5b58\u7eed\u8bc1\u660e\u4e66\u300d\u6216\u300c\u826f\u597d\u58f0\u8a89\u8bc1\u660e\u4e66\u300d\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u300c\u5b58\u7eed\u8bc1\u660e\u4e66\u300d\u6216\u300c\u826f\u597d\u58f0\u8a89\u8bc1\u660e\u4e66\u300d\u662f\u4e00\u4efd\u7531\u516c\u53f8\u6ce8\u518c\u56fd\u5bb6\u6216\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e4b\u516c\u53f8\u6ce8\u518c\u5904\u6240\u7b7e\u53d1\u7684\u6b63\u5f0f\u6587\u4ef6\uff0c\u5305\u62ec\u4fe1\u606f\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li>\u516c\u53f8\u5728\u6cd5\u5f8b\u4e0a\u5b58\u5728\uff0c\u5e76\u4e14\u5728\u8be5\u56fd\u5bb6\u6216\u53f8\u6cd5\u7ba1\u8f96\u533a\u6ce8\u518c\uff1b<\/li>\n<li>\u516c\u53f8\u6309\u76f8\u5173\u884c\u653f\u8981\u6c42\u7ee7\u7eed\u4e8e\u5f53\u5730\u6ce8\u518c\uff1b\u53ca<\/li>\n<li>\u516c\u53f8\u5df2\u4ed8\u6e05\u6240\u9700\u7684\u653f\u5e9c\u6536\u8d39\u7b49\u3002<\/li>\n<\/ul>\n<p>\u300c\u5b58\u7eed\u8bc1\u660e\u4e66\u300d\u6216\u300c\u826f\u597d\u58f0\u8a89\u8bc1\u660e\u4e66\u300d\u4e00\u822c\u9002\u7528\u4e8e\u4ee5\u4e0b\u60c5\u51b5\uff1a<\/p>\n<ul>\n<li>\u5f53\u7533\u8bf7\u56fd\u5916\u8ba4\u8bc1\u6216\u66f4\u65b0\u7279\u5b9a\u8bb8\u53ef\u8bc1\u65f6\u63d0\u4f9b\u4e88\u653f\u5e9c\uff1b<\/li>\n<li>\u5f53\u7533\u8bf7\u878d\u8d44\u65f6\u63d0\u4f9b\u4e88\u8d37\u6b3e\u4eba\uff1b<\/li>\n<li>\u4e8e\u94f6\u884c\u5904\u7406\u67d0\u4e9b\u4ea4\u6613\uff1b\u6216<\/li>\n<li>\u63d0\u4f9b\u4e88\u6f5c\u5728\u5546\u4e1a\u5408\u4f5c\u4f19\u4f34\u6216\u6295\u8d44\u8005\u3002<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">5. \u4ec0\u4e48\u4f01\u4e1a\u987b\u5728\u516c\u53f8\u6ce8\u518c\u5730\u6709\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u90e8\u4efd\u53f8\u6cd5\u7ba1\u8f96\u533a\uff08\u5982\u5f00\u66fc\u7fa4\u5c9b\u3001\u82f1\u5c5e\u7ef4\u4eac\u7fa4\u5c9b\uff09\u5df2\u7ecf\u8ba2\u7acb\u6709\u5173\u7ecf\u6d4e\u5b9e\u8d28\u7684\u76f8\u5173\u6cd5\u5f8b\u548c\u51c6\u5219\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u6b64\u8981\u6c42\u9002\u7528\u4e8e\u540c\u65f6\u7b26\u5408\u4ee5\u4e0b\u4e24\u9879\u7684\u4f01\u4e1a\uff1a<\/p>\n<ol>\n<li>\u76f8\u5173\u5b9e\u4f53\n<ul>\n<li>\u5e76\u975e\u8be5\u516c\u53f8\u6ce8\u518c\u5730\u4ee5\u5916\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u7a0e\u52a1\u5c45\u6c11\uff1b\u6216<\/li>\n<li>\u53ea\u662f\u6b27\u76df\u7a0e\u52a1\u4e0d\u5408\u4f5c\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u540d\u5355\u7684\u7a0e\u52a1\u5c45\u6c11\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\u76f8\u5173\u6d3b\u52a8\n<ul>\n<li>\u300c\u76f8\u5173\u5b9e\u4f53\u300d\u9700\u5411\u6709\u5173\u5f53\u5c40\u7533\u62a5\u5176\u662f\u5426\u8fdb\u884c\u4e00\u9879\u6216\u591a\u9879\u4e8e\u6e05\u5355\u4e0a\u8ba2\u660e\u4e4b\u300c\u76f8\u5173\u6d3b\u52a8\u300d\uff0c\u5305\u62ec\uff1a\n<ul>\n<li>\u94f6\u884c<\/li>\n<li>\u4fdd\u9669<\/li>\n<li>\u8fd0\u8f93<\/li>\n<li>\u57fa\u91d1\u7ba1\u7406<\/li>\n<li>\u878d\u8d44\u548c\u79df\u8d41<\/li>\n<li>\u603b\u90e8<\/li>\n<li>\u914d\u9001\u53ca\u670d\u52a1\u4e2d\u5fc3<\/li>\n<li>\u63a7\u80a1\u516c\u53f8<\/li>\n<\/ul>\n<\/li>\n<li>\u4e0e\u5176\u4ed6\u76f8\u5173\u6d3b\u52a8\u76f8\u6bd4\uff0c\u5bf9\u63a7\u80a1\u516c\u53f8\u7684\u7ecf\u6d4e\u5b9e\u8d28\u8981\u6c42\u6216\u4f1a\u76f8\u5bf9\u8f83\u5c11\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div><\/div><\/div>\n<\/div>\n<\/div><div id=\"tab1-2\" class=\"cisc-tab-content\">\n\t\t<!-- CI Shortcodes Accordion Styles -->\n\t\t<style type=\"text\/css\">\n\t\t\t#cisc-accordion-3 .cisc-accordion-panel-title a.cisc-active, #cisc-accordion-3 .cisc-accordion-panel-title a:hover { background-color: #31946b; }\n\t\t<\/style><div id=\"cisc-accordion-3\" class=\"cisc-accordion cisc-shortcode-scheme-green\">\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">1. FATCA\u662f\u4ec0\u4e48\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>FATCA\u5168\u79f0\u4e3a\u300a\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u5408\u89c4\u6cd5\u6848\u300b\uff0c\u662f\u7f8e\u56fd\u65e8\u5728\u9632\u6b62\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u9003\u7a0e\u800c\u5236\u5b9a\u7684\u4e00\u9879\u6cd5\u5f8b\uff0c\u6b64\u6cd5\u5f8b\u5df2\u4e8e2014\u5e747\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n<p>\u4e3a\u63d0\u5347\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u4e8e\u6d77\u5916\u6536\u5165\u53ca\u8d44\u4ea7\u7684\u900f\u660e\u5ea6\uff0cFATCA\u8981\u6c42\u6d77\u5916\u8d22\u52a1\u673a\u6784\u6bcf\u5e74\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40\u63d0\u4f9b\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u8d22\u52a1\u8d26\u6237\u8d44\u6599\u3002<\/p>\n<p>\u6309FATCA\u9700\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40\u7533\u62a5\u7684\u8d44\u6599\u62a5\u62ec\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u4e2a\u4eba\u8d44\u6599\uff08\u4f8b\u5982\uff1a\u59d3\u540d\u3001\u5730\u5740\u3001\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\u7801(TIN)\u7b49\uff09<\/li>\n<li>\u8d22\u52a1\u8d44\u6599\uff08\u4f8b\u5982\uff1a\u8d26\u6237\u53f7\u7801\uff0c\u8d26\u6237\u7ed3\u4f59\uff0f\u4ef7\u503c\u7b49\uff09<\/li>\n<\/ul>\n<p>FATCA\u4e3b\u8981\u662f\u5f71\u54cd\u7f8e\u56fd\u516c\u53f8\u53ca\u4e2a\u4eba\u7eb3\u7a0e\u4eba\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u5728\u7f8e\u56fd\u5c45\u4f4f\u7684\u4eba\u58eb\uff0c\u5305\u62ec\u7f8e\u56fd\u7eff\u5361\u6301\u6709\u4eba<\/li>\n<li>\u7f8e\u56fd\u516c\u6c11\uff0c\u5305\u62ec\u5728\u7f8e\u56fd\u51fa\u751f\u4f46\u4e8e\u6d77\u5916\u5c45\u4f4f\u800c\u6ca1\u653e\u5f03\u5176\u7f8e\u56fd\u516c\u6c11\u8eab\u4efd\u7684\u4eba\u58eb<\/li>\n<li>\u5728\u7f8e\u56fd\u5c45\u4f4f\u8f83\u957f\u65f6\u95f4\u7684\u7279\u5b9a\u4eba\u58eb\uff0c\u6709\u5173\u7f8e\u56fd\u5c45\u4f4f\u6d4b\u8bd5\u7684\u8d44\u6599\uff0c\u8bf7\u6d4f\u89c8<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test\" target=\"_blank\" rel=\"noopener\">\u6b64\u7f51\u5740<\/a>\uff08\u53ea\u63d0\u4f9b\u82f1\u6587\u7248\u672c\uff09<\/li>\n<li>\u7f8e\u56fd\u516c\u53f8\u3001\u7f8e\u56fd\u5408\u4f19\u3001\u00a0\u7f8e\u56fd\u9057\u4ea7\u53ca\u7f8e\u56fd\u4fe1\u6258<\/li>\n<\/ul>\n<p>\u8bf7\u6d4f\u89c8<a href=\"https:\/\/www.treasury.gov\/resource-center\/tax-policy\/treaties\/Pages\/FATCA.aspx\" target=\"_blank\" rel=\"noopener\">\u6b64\u7f51\u5740<\/a>\u67e5\u770b\u4e0e\u7f8e\u56fd\u7b7e\u7f72FATCA\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u5217\u8868\uff08\u53ea\u63d0\u4f9b\u82f1\u6587\u7248\u672c\uff09\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">2. CRS\u662f\u4ec0\u4e48\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>CRS\u5168\u79f0\u4e3a\u300a\u5171\u540c\u6c47\u62a5\u6807\u51c6\u300b\uff0c\u7531\u7ecf\u6d4e\u5408\u4f5c\u66a8\u53d1\u5c55\u7ec4\u7ec7(OECD)\u5236\u5b9a\uff0c\u65e8\u5728\u900f\u8fc7\u5c06\u7eb3\u7a0e\u4eba\u4e8e\u6d77\u5916\u8d22\u52a1\u673a\u6784\uff08\u5982\u5b58\u6b3e\u673a\u6784\u3001\u6258\u7ba1\u673a\u6784\u3001\u6295\u8d44\u5b9e\u4f53\u53ca\u6307\u660e\u4fdd\u9669\u516c\u53f8\u7b49\uff09\u4e4b\u8d22\u52a1\u8d26\u6237\u6240\u6301\u6709\u7684\u8d44\u4ea7\u900f\u660e\u5316\uff0c\u4ee5\u8fbe\u81f3\u7ef4\u7cfb\u7a0e\u52a1\u5236\u5ea6\u7684\u5b8c\u6574\u6027\u7684\u76ee\u7684\u3002<\/p>\n<p>\u73b0\u65f6\u5168\u7403\u8d85\u8fc7100\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5df2\u627f\u8bfa\u5b9e\u65bdCRS\uff0c\u76f8\u5173\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e4b\u8d22\u52a1\u673a\u6784\u987b\u6536\u96c6\u6240\u9700\u4fe1\u606f\uff08\u5982\u8981\u6c42\u8d26\u6237\u6301\u6709\u4eba\u81ea\u6211\u58f0\u660e\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff09\uff0c\u5e76\u62a5\u544a\u4e88\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u3002<\/p>\n<p>\u4e3a\u81ea\u52a8\u4ea4\u6362\u8d22\u52a1\u8d26\u6237\u4fe1\u606f(AEOI)\uff0c\u5404\u53c2\u4e0e\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e4b\u95f4\u6709\u8d85\u8fc74,000\u4e2a\u5df2\u751f\u6548\u7684CRS\u8d44\u6599\u53cc\u8fb9\u4ea4\u6362\u5173\u7cfb\uff0c\u8bf7<a href=\"https:\/\/www.oecd.org\/tax\/automatic-exchange\/international-framework-for-the-crs\/exchange-relationships\/\" target=\"_blank\" rel=\"noopener\">\u6309\u6b64<\/a>\u67e5\u770b\u53cc\u8fb9\u4ea4\u6362\u5173\u7cfb\u7684\u5b8c\u6574\u5217\u8868\uff08\u53ea\u63d0\u4f9b\u82f1\u6587\u7248\u672c\uff09\u3002<\/p>\n<p>\u6309CRS\u9700\u8981\u7533\u62a5\u7684\u8d22\u52a1\u8d26\u6237\u8d44\u6599\u5305\u62ec\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u4e2a\u4eba\u8d44\u6599\uff08\u5305\u62ec\u59d3\u540d\u3001\u5730\u5740\u3001\u7a0e\u52a1\u5c45\u6c11\u53f8\u6cd5\u7ba1\u8f96\u533a\u3001\u7a0e\u52a1\u7f16\u53f7(TIN)\u3001\u51fa\u751f\u65e5\u671f\u53ca\u51fa\u751f\u5730\u70b9\u7b49\uff09<\/li>\n<li>\u8d22\u52a1\u8d44\u6599\uff08\u5305\u62ec\u5e10\u6237\u7f16\u53f7\u3001\u5e10\u6237\u5e74\u7ec8\u7ed3\u4f59\u6216\u4ef7\u503c\uff0c\u4ee5\u53ca\u5168\u5e74\u5229\u606f\u3001\u80a1\u606f\u53ca\u51fa\u552e\u8d22\u52a1\u8d44\u4ea7\u6240\u5f97\u6536\u76ca\u7684\u603b\u6b3e\u989d\u7b49\uff09<\/li>\n<\/ul>\n<p>\u8bf7\u6d4f\u89c8<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/#d.en.347760\" target=\"_blank\" rel=\"noopener\">\u6b64\u7f51\u5740<\/a>\u67e5\u770b\u5df2\u627f\u8bfa\u5b9e\u65bdCRS\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\uff0c\u53ca\u5224\u5b9a\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u6807\u51c6\uff08\u53ea\u63d0\u4f9b\u82f1\u6587\u7248\u672c\uff09\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">3. \u4e2a\u68481 - \u63a7\u80a1\u516c\u53f8<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-large wp-image-3497\" src=\"https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-simplified-chinese-1024x709.jpg\" alt=\"\" width=\"750\" height=\"519\" srcset=\"https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-simplified-chinese-1024x709.jpg 1024w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-simplified-chinese-300x208.jpg 300w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-simplified-chinese-768x532.jpg 768w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-simplified-chinese-750x519.jpg 750w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-simplified-chinese.jpg 1728w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<p>\u4ee5\u4e0a\u4e2a\u6848\u663e\u793a\u4f20\u7edf\u63a7\u80a1\u516c\u53f8\u5982\u4f55\u5728FATCA \u548c CRS \u4e0b\u81ea\u52a8\u4ea4\u6362\u8d44\u6599\u4e88\u7a0e\u52a1\u673a\u5173\u3002<\/p>\n<p>\u6d77\u5916\u8d22\u52a1\u673a\u6784\u987b\u5411\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e2a\u4eba\u53ca\u8d22\u52a1\u8d44\u6599\uff0c\u76f8\u5173\u8d44\u6599\u53ca\u540e\u4f1a\u4ea4\u6362\u81f3\u8be5\u7a0e\u52a1\u5c45\u6c11\u53f8\u6cd5\u7ba1\u8f96\u533a\u3002\u6545\u6b64\uff0c\u8be5\u63a7\u80a1\u516c\u53f8\u53ca\u5176\u5b50\u516c\u53f8\u7684\u8d44\u6599\u7ec8\u4f1a\u4f20\u9012\u81f3\u7a0e\u52a1\u5c45\u6c11\u6240\u5c5e\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e4b\u7a0e\u52a1\u673a\u5173\u3002<\/p>\n<p>\u56e0\u5e94\u73af\u7403\u63d0\u9ad8\u900f\u660e\u5ea6\u7684\u8d8b\u52bf\u53ca\u66f4\u8d8b\u4e25\u8c28\u7684\u6cd5\u89c4\uff0c\u7a0e\u52a1\u89c4\u5212\u5c06\u76f8\u5e94\u5730\u6709\u663e\u8457\u53d8\u5316\u3002<\/p>\n<p>\u5728\u5168\u7403\u5316\u4e0b\uff0c\u516c\u53f8\u4e8e\u591a\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7ecf\u8425\u4e1a\u52a1\u662f\u5341\u5206\u666e\u904d\u7684\u3002\u5f53\u4e24\u4e2a\u6216\u4ee5\u4e0a\u7684\u7a0e\u52a1\u7ba1\u8f96\u533a\u5bf9\u67d0\u4e00\u7eb3\u7a0e\u4eba\u540c\u4e00\u9879\u6536\u5165\u6216\u5229\u6da6\u540c\u65f6\u62e5\u6709\u7a0e\u6536\u53f8\u6cd5\u6743\u5e76\u5411\u5176\u5f81\u7a0e\u65f6\uff0c\u4fbf\u4f1a\u4ea7\u751f\u53cc\u91cd\u8bfe\u7a0e\u7684\u60c5\u51b5\u3002<\/p>\n<p>\u5f53\u7b7e\u8ba2\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u540e\uff0c\u7a0e\u52a1\u7ba1\u8f96\u533a\u5c06\u6309\u7167\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u5f81\u7a0e\u3002\u6709\u5173\u53cc\u91cd\u8bfe\u7a0e\u5bbd\u514d\u7684\u8be6\u60c5\uff0c\u8bf7\u53c2\u9605\u4e0b\u5217\u4e2a\u6848\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">4. \u4e2a\u68482 - \u8425\u4e1a\u5229\u6da6<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u516c\u53f8X\u662f\u9999\u6e2f\u6709\u9650\u516c\u53f8\uff0c\u5e76\u9700\u5728\u9999\u6e2f\u7f34\u4ed8\u5229\u5f97\u7a0e\u3002\u5b83\u5728\u52a0\u62ff\u5927\u8bbe\u7acb\u4e86\u5206\u516c\u53f8\uff08\u52a0\u62ff\u5927\u4e0e\u9999\u6e2f\u5df2\u7b7e\u8ba2\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\uff09\uff0c\u52a0\u62ff\u5927\u5206\u516c\u53f8\u6240\u8bbe\u7684\u529e\u516c\u5ba4\u53ea\u4e3a\u91c7\u8d2d\u8d27\u54c1\u6216\u5546\u54c1\u4e4b\u7528\u3002<\/p>\n<p>\u516c\u53f8X\u5728\u9999\u6e2f\u53ca\u52a0\u62ff\u5927\u5747\u63d0\u4ea4\u4e86\u7a0e\u8868\uff0c\u5e76\u7533\u62a5\u4e86\u516c\u53f8\u5229\u6da6\u4e3a\u4e00\u5343\u4e07\u6e2f\u5143\u3002<\/p>\n<p>\u6839\u636e\u300a\u7a0e\u52a1(\u5173\u4e8e\u6536\u5165\u7a0e\u9879\u7684\u53cc\u91cd\u8bfe\u7a0e\u5bbd\u514d\u548c\u9632\u6b62\u9003\u7a0e)(\u52a0\u62ff\u5927)\u4ee4\u300b\uff0c\u4e0d\u5f97\u4ec5\u56e0\u4e3a\u67d0\u5e38\u8bbe\u673a\u6784\u4e3a\u6709\u5173\u4f01\u4e1a\u91c7\u8d2d\u8d27\u7269\u6216\u5546\u54c1\uff0c\u800c\u5c06\u5229\u6da6\u5f52\u56e0\u4e8e\u8be5\u5e38\u8bbe\u673a\u6784\u3002<\/p>\n<p>\u5728\u8fd9\u4e2a\u60c5\u51b5\u4e0b\uff0c\u5373\u4f7f\u516c\u53f8X\u4e8e\u52a0\u62ff\u5927\u5206\u53f8\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\uff08\u4f8b\u5982\u5206\u884c\u529e\u516c\u5ba4\uff09\uff0c\u4f46\u6b64\u5e38\u8bbe\u673a\u6784\u53ea\u7528\u4e8e\u91c7\u8d2d\u7528\u9014\uff0c\u5e76\u6ca1\u6709\u4ea7\u751f\u4efb\u4f55\u5229\u6da6\uff0c\u56e0\u6b64\u516c\u53f8X\u5e76\u4e0d\u9700\u8981\u5411\u52a0\u62ff\u5927\u653f\u5e9c\u7f34\u4ea4\u7a0e\u9879\u3002<\/p>\n<p>\u5728\u6b64\u4e2a\u6848\u4e0b\uff0c\u8bbe\u7acb\u9999\u6e2f\u516c\u53f8\u7684\u597d\u5904\u5305\u62ec\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u4f4e\u5229\u5f97\u7a0e\u7a0e\u7387 \uff08\u6cd5\u56e2\u5229\u6da65%\uff09\uff1b<\/li>\n<li>\u4e0e\u8d85\u8fc735\u4e2a\u56fd\u5bb6\u53ca\u53f8\u6cd5\u7ba1\u8f96\u533a\u7b7e\u8ba2\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\uff08\u4f8b\u5982\uff1a\u52a0\u62ff\u5927\u3001\u6cd5\u56fd\u3001\u897f\u73ed\u7259\u3001\u82f1\u56fd\u7b49\uff1b\u8bf7\u53c2\u770b<a href=\"http:\/\/www.ird.gov.hk\/chs\/tax\/dta_inc.htm\" target=\"_blank\" rel=\"noopener\">\u6b64\u7f51\u9875<\/a>\u67e5\u770b\u5df2\u7b7e\u8ba2\u7684\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u7684\u534f\u5b9a\uff09\uff1b<\/li>\n<li>\u6cd5\u56e2\u4ece\u5df2\u7f34\u4ed8\u9999\u6e2f\u5229\u5f97\u7a0e\u7684\u6cd5\u56e2\u6536\u53d6\u80a1\u606f\uff0c\u5e94\u8bc4\u7a0e\u5229\u6da6\u4ea6\u4e0d\u5305\u62ec\u76f8\u5173\u80a1\u606f\uff1b\u53ca<\/li>\n<li>\u6ca1\u6709\u5c31\u80a1\u606f\u3001\u5229\u606f\u6536\u5165\u6216\u793e\u4f1a\u4fdd\u969c\u7b49\u6536\u5165\u5f81\u6536\u9884\u6263\u7a0e\u3002<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">5. \u4e2a\u68483 - \u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u516c\u53f8Y\u662f\u9999\u6e2f\u6709\u9650\u516c\u53f8\uff0c\u5b83\u6536\u5230\u4e00\u7b14\u7531\u65e5\u672c\u516c\u53f8\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff08\u9999\u6e2f\u4e0e\u65e5\u672c\u5df2\u7b7e\u8ba2\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\uff09\u3002<\/p>\n<p>\u5728\u9999\u6e2f\u4e0e\u65e5\u672c\u8fd8\u6ca1\u6709\u7b7e\u8ba2\u5168\u9762\u6027\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u65f6\uff0c\u65e5\u672c\u5c06\u5411\u9999\u6e2f\u5c45\u6c11\uff08\u4e2a\u4eba\u6216\u516c\u53f8\uff09\u6536\u5230\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5f81\u653620%\u9884\u6263\u7a0e\u3002<\/p>\n<p>\u6839\u636e\u300a\u7a0e\u52a1(\u5173\u4e8e\u6536\u5165\u7a0e\u9879\u7684\u53cc\u91cd\u8bfe\u7a0e\u5bbd\u514d\u548c\u9632\u6b62\u9003\u7a0e)(\u65e5\u672c\u56fd)\u4ee4\u300b\uff0c\u5982\u8be5\u7b49\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5b9e\u76ca\u62e5\u6709\u4eba\u662f\u9999\u6e2f\u5c45\u6c11\uff08\u4e0d\u8bba\u4e2a\u4eba\u6216\u516c\u53f8\uff09\uff0c\u53ea\u8981\u8be5\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5229\u6da6\u5e76\u65e0\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u60c5\u51b5\uff0c\u5219\u5982\u6b64\u5f81\u6536\u7684\u7a0e\u6b3e\u4e0d\u5f97\u8d85\u8fc7\u8be5\u7b49\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u603b\u989d\u76845%\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u8be5\u516c\u53f8\u6216\u4e2a\u4eba\u5728\u8be5\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5728\u65e5\u672c\u900f\u8fc7\u4f4d\u4e8e\u65e5\u672c\u7684\u5e38\u8bbe\u673a\u6784\uff08\u4f8b\u5982\u5206\u884c\u529e\u516c\u5ba4\uff09\u7ecf\u8425\u4e1a\u52a1\u4ea7\u751f\uff1b\u53ca<\/li>\n<li>\u8be5\u6743\u5229\u6216\u8d22\u4ea7\u662f\u4e0e\u8be5\u5e38\u8bbe\u673a\u6784\u6709\u5b9e\u9645\u5173\u8fde\u7684\u3002<\/li>\n<\/ul>\n<p>\u82e5\u516c\u53f8Y\u6536\u53d6\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u540c\u65f6\u7b26\u5408\u4ee5\u4e0a\u4e24\u4e2a\u60c5\u51b5\uff0c\u6b64\u6536\u5165\u4f1a\u88ab\u89c6\u4e3a\u8425\u4e1a\u5229\u6da6\uff0c\u5728\u65e5\u672c\u6240\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5c06\u53ef\u4ee5\u6839\u636e\u9999\u6e2f\u7684\u7a0e\u52a1\u6cd5\u4f8b\u4ece\u9999\u6e2f\u6240\u5f81\u6536\u7684\u76f8\u5173\u7a0e\u9879\u4e2d\u62b5\u514d\u3002<\/p>\n<\/div><\/div><\/div>\n<\/div>\n<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":2726,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-fullwidth.php","meta":{"footnotes":""},"class_list":["post-2066","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/pages\/2066","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/comments?post=2066"}],"version-history":[{"count":35,"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/pages\/2066\/revisions"}],"predecessor-version":[{"id":9109,"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/pages\/2066\/revisions\/9109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/media\/2726"}],"wp:attachment":[{"href":"https:\/\/www.alphacs.co\/zh-hans\/wp-json\/wp\/v2\/media?parent=2066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}