{"id":2061,"date":"2016-02-18T08:44:00","date_gmt":"2016-02-18T08:44:00","guid":{"rendered":"https:\/\/www.alphacs.co\/zh-hant\/other-services\/"},"modified":"2022-05-27T12:32:46","modified_gmt":"2022-05-27T04:32:46","slug":"%e5%b8%b8%e8%a6%8b%e5%95%8f%e9%a1%8c","status":"publish","type":"page","link":"https:\/\/www.alphacs.co\/zh-hant\/%e5%b8%b8%e8%a6%8b%e5%95%8f%e9%a1%8c\/","title":{"rendered":"\u5e38\u898b\u554f\u984c"},"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\" >\u96e2\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\u5c0d\u6709\u9650\u516c\u53f8\u7684\u540d\u7a31\u6709\u4ec0\u9ebc\u8981\u6c42\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u9999\u6e2f\u7684\u6709\u9650\u516c\u53f8\u540d\u7a31\u9808\u5305\u542b\u300c\u6709\u9650\u516c\u53f8\u300d\uff0c\u4ee5\u8868\u660e\u80a1\u6771\u672a\u4f86\u53ea\u9700\u627f\u64d4\u6709\u9650\u7684\u50b5\u52d9\u8cac\u4efb\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u4e00\u500b\u516c\u53f8\u53ef\u4ee5\u6709\u82f1\u6587\u53ca\/\u6216\u4e2d\u6587\u516c\u53f8\u540d\u7a31\u3002<\/span> <span class=\"notranslate\">\u82e5\u7528\u4e2d\u6587\u516c\u53f8\u540d\u7a31\uff0c\u5247\u9808\u70ba\u7e41\u9ad4\u4e2d\u6587\u5b57\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u9999\u6e2f\u300a\u516c\u53f8\u689d\u4f8b\u300b\u4e26\u7121\u8981\u6c42\u516c\u53f8\u540d\u7a31\u8207\u5176\u696d\u52d9\u7bc4\u570d\u76f8\u95dc\uff0c\u4f46\u5118\u7ba1\u5982\u6b64\uff0c\u516c\u53f8\u540d\u7a31\u4e0d\u80fd\u4f7f\u4ed6\u4eba\u8aa4\u4ee5\u70ba\u5176\u696d\u52d9\u70ba\u67d0\u4e9b\u7279\u5b9a\u696d\u52d9\u985e\u5225\uff0c\u5982\u9280\u884c\u3001\u4fdd\u96aa\u516c\u53f8\u6216\u653f\u5e9c\u6a5f\u69cb\u7b49\u3002<\/span><\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">2. \u9999\u6e2f\u70ba\u4f55\u63a1\u7528\u7121\u9762\u503c\u80a1\u4efd\u5236\u5ea6\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u80a1\u4efd\u9762\u503c\uff08\u4ea6\u7a31\u300c\u7968\u9762\u503c\u300d\uff09\u662f\u80a1\u4efd\u4e00\u822c\u53ef\u4ee5\u767c\u884c\u7684\u6700\u4f4e\u50f9\u683c\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u5728\u73fe\u884c\u7684\u300a\u516c\u53f8\u689d\u4f8b\u300b\u4e0b\uff0c\u6240\u6709\u9999\u6e2f\u6709\u9650\u516c\u53f8\u5df2\u5ee2\u9664\u5176\u80a1\u4efd\u9762\u503c\uff0c\u6b64\u8209\u8b93\u516c\u53f8\u5728\u80a1\u672c\u7d50\u69cb\u65b9\u9762\u6709\u8f03\u5927\u9748\u6d3b\u6027\u3002<\/span><\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">3. \u6bcf\u500b\u8ca1\u653f\u5e74\u5ea6\u90fd\u5fc5\u9808\u8209\u884c\u5468\u5e74\u5927\u6703\u55ce\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u5728\u73fe\u884c\u7684\u9999\u6e2f\u300a\u516c\u53f8\u689d\u4f8b\u300b\u4e0b\uff0c\u516c\u53f8\u9808\u65bc\u6bcf\u500b\u8ca1\u653f\u5e74\u5ea6\u8209\u884c\u5468\u5e74\u5927\u6703\uff0c\u800c\u975e\u65bc\u6bcf\u500b\u516c\u66c6\u5e74\u8209\u884c\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u516c\u53f8\u5728\u4ee5\u4e0b\u60c5\u6cc1\u53ef\u7121\u9808\u8209\u884c\u5468\u5e74\u5927\u6703\uff1a<\/span><\/p>\n<ul>\n<li><span class=\"notranslate\">\u6240\u6709\u9808\u5728\u5468\u5e74\u5927\u6703\u4e0a\u6c7a\u8b70\u7684\u8b70\u6848\u5df2\u85c9\u66f8\u9762\u6c7a\u8b70\u901a\u904e\uff0c\u800c\u539f\u672c\u9808\u5728\u8a72\u5468\u5e74\u5927\u6703\u4e0a\u63d0\u4ea4\u4e4b\u6587\u4ef6\uff0c\u5747\u5df2\u5728\u66f8\u9762\u6c7a\u8b70\u50b3\u95b1\u7576\u65e5\u6216\u4e4b\u524d\u63d0\u4f9b\u4e88\u6bcf\u540d\u516c\u53f8\u6210\u54e1\uff1b<\/span><\/li>\n<li><span class=\"notranslate\">\u53ea\u6709\u4e00\u540d\u6210\u54e1\u7684\u516c\u53f8\uff1b<\/span><\/li>\n<li><span class=\"notranslate\">\u6240\u6709\u516c\u53f8\u6210\u54e1\u85c9\u66f8\u9762\u6c7a\u8b70\u6216\u65bc\u6210\u54e1\u5927\u6703\u4e0a\u901a\u904e\u6c7a\u8b70\u514d\u9664\u8209\u884c\u5468\u5e74\u5927\u6703\uff1b\u6216<\/span><\/li>\n<li><span class=\"notranslate\">\u4e0d\u6d3b\u52d5\u516c\u53f8\u3002<\/span><\/li>\n<\/ul>\n<p><span class=\"notranslate\">\u516c\u53f8\u61c9\u6309\u7167\u4e0b\u8868\u8a3b\u660e\u7684\u6642\u9650\u8209\u884c\u5468\u5e74\u5927\u6703\uff1a<\/span><\/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\"><span class=\"notranslate\"><strong>\u671f\u9593<\/strong><\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\"><strong>(1) \u64d4\u4fdd\u6709\u9650\u516c\u53f8<\/strong><\/span><\/p>\n<p><span class=\"notranslate\"><strong>(2) \u975e\u9644\u5c6c\u65bc\u516c\u773e\u516c\u53f8\u7684\u79c1\u4eba\u516c\u53f8<\/strong><\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\"><strong>\u4efb\u4f55\u5176\u4ed6\u516c\u53f8<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" colspan=\"2\"><span class=\"notranslate\"><strong>\u6bcf\u8ca1\u653f\u5e74\u5ea6<\/strong><\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\">\u9808\u65bc\u6703\u8a08\u53c3\u7167\u671f\u7d50\u675f\u5f8c\u76849\u500b\u6708\u5167\u8209\u884c\u5468\u5e74\u5927\u6703<\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\">\u9808\u65bc\u6703\u8a08\u53c3\u7167\u671f\u7d50\u675f\u5f8c\u76846\u500b\u6708\u5167\u8209\u884c\u5468\u5e74\u5927\u6703<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" rowspan=\"2\" width=\"57\"><span class=\"notranslate\"><strong>\u9996\u500b\u6703\u8a08\u53c3\u7167\u671f<\/strong><\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"120\"><span class=\"notranslate\"><strong>\u4e0d\u591a\u65bc12\u500b\u6708<\/strong><\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\">\u540c\u4e0a<\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\">\u540c\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"120\"><span class=\"notranslate\"><strong>\u591a\u65bc12\u500b\u6708<\/strong><\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\">(i) \u65bc\u516c\u53f8\u6210\u7acb\u70ba\u6cd5\u5718\u7684\u9996\u500b\u5468\u5e74\u65e5\u5f8c\u76849\u500b\u6708\u5167\uff0c\u6216<\/span><\/p>\n<p><span class=\"notranslate\">(ii) \u8a72\u6703\u8a08\u53c3\u7167\u671f\u7d50\u675f\u5f8c\u76843\u500b\u6708\u5167<\/span><\/p>\n<p><span class=\"notranslate\">\u5169\u8005\u4ee5\u8f03\u9072\u8005\u70ba\u6e96<\/span><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse;\" width=\"313\"><span class=\"notranslate\">(i) \u516c\u53f8\u6210\u7acb\u70ba\u6cd5\u5718\u7684\u9996\u500b\u5468\u5e74\u65e5\u5f8c\u76846\u500b\u6708\u5167\uff0c\u6216<\/span><\/p>\n<p><span class=\"notranslate\">(ii) \u8a72\u6703\u8a08\u53c3\u7167\u671f\u7d50\u675f\u5f8c\u76843\u500b\u6708\u5167<\/span><\/p>\n<p><span class=\"notranslate\">\u5169\u8005\u4ee5\u8f03\u9072\u8005\u70ba\u6e96<\/span><\/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\u696d\u6709\u4ec0\u9ebc\u6cd5\u5b9a\u8981\u6c42\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u70ba\u4e86\u9075\u5b88\u300a\u50f1\u50ad\u689d\u4f8b\u300b\uff0c\u96c7\u4e3b\u5fc5\u9808\u5728\u50f1\u50ad\u95dc\u4fc2\u958b\u59cb\u524d\u6e05\u695a\u5730\u544a\u77e5\u6bcf\u4f4d\u54e1\u5176\u5c31\u696d\u689d\u4ef6\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u5728\u9999\u6e2f\u5c31\u696d\u7684\u6cd5\u5b9a\u6b0a\u76ca\uff1a<\/span><\/p>\n<ul>\n<li><span class=\"notranslate\">\u6cd5\u5b9a\u6700\u4f4e\u5de5\u8cc7<\/span><\/li>\n<li><span class=\"notranslate\">\u5f37\u5236\u6027\u516c\u7a4d\u91d1(MPF)<\/span><\/li>\n<li><span class=\"notranslate\">\u50f1\u54e1\u88dc\u511f\u4fdd\u96aa<\/span><\/li>\n<li><span class=\"notranslate\">\u4f11\u606f\u65e5\u3001\u6cd5\u5b9a\u5047\u65e5\u53ca\u6709\u85aa\u5e74\u5047<\/span><\/li>\n<li><span class=\"notranslate\">\u75be\u75c5\u6d25\u8cbc<\/span><\/li>\n<li><span class=\"notranslate\">\u5206\u5a29\u4fdd\u969c\u53ca\u6cd5\u5b9a\u4f8d\u7522\u5047<\/span><\/li>\n<li><span class=\"notranslate\">\u9063\u6563\u8cbb\u53ca\u9577\u671f\u670d\u52d9\u91d1<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">5. \u96d9\u91cd\u8ab2\u7a05\u5bec\u514d\u662f\u4ec0\u9ebc\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u7576\u5169\u500b\u6216\u4ee5\u4e0a\u7684\u7a05\u52d9\u7ba1\u8f44\u5340\uff08\u5373\u5176\u6536\u5165\u4f86\u6e90\u5730\u4ee5\u53ca\u8a72\u7d0d\u7a05\u4eba\u7684\u5c45\u4f4f\u5730\uff09\u5c0d\u67d0\u4e00\u7d0d\u7a05\u4eba\u7684\u540c\u4e00\u9805\u6536\u5165\u6216\u5229\u6f64\u540c\u6642\u64c1\u6709\u7a05\u6536\u53f8\u6cd5\u6b0a\u4e26\u5411\u5176\u5fb5\u7a05\u6642\uff0c\u4fbf\u6703\u7522\u751f\u96d9\u91cd\u8ab2\u7a05\u7684\u60c5\u6cc1\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u7531\u65bc\u9999\u6e2f\u63a1\u7528\u5730\u57df\u4f86\u6e90\u5fb5\u7a05\u539f\u5247\uff08\u5373\u53ea\u9808\u5c31\u6e90\u81ea\u9999\u6e2f\u7684\u6536\u5165\u6216\u5229\u6f64\u7e73\u7a05\uff09\uff0c\u4e00\u822c\u9999\u6e2f\u5c45\u6c11\u53ea\u8981\u53ef\u63d0\u4f9b\u6e90\u81ea\u9999\u6e2f\u4ee5\u5916\u7684\u6536\u5165\u6216\u5229\u6f64\u4e4b\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\uff0c\u8a72\u6536\u5165\u6216\u5229\u6f64\u5247\u7121\u9808\u5728\u9999\u6e2f\u8ab2\u7a05\uff0c\u6545\u9999\u6e2f\u5c45\u6c11\u7684\u6536\u5165\u4e00\u822c\u4e0d\u6703\u88ab\u96d9\u91cd\u8ab2\u7a05\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u81f3\u65bc\u82e5\u67d0\u9805\u6536\u5165\u9808\u5728\u9999\u6e2f\u8ab2\u7a05\uff0c\u4f46\u540c\u6642\u9808\u5728\u9999\u6e2f\u4ee5\u5916\u7e73\u4ea4\u6309\u71df\u696d\u984d\u8a08\u7b97\u7684\u7a05\u6b3e\uff0c\u9999\u6e2f\u5728\u8a08\u7b97\u8a72\u6536\u5165\u7684\u61c9\u7e73\u7a05\u6b3e\u6642\uff0c\u8a72\u7b49\u5df2\u7e73\u4ea4\u7684\u5916\u5730\u7a05\u6b3e\u53ef\u7372\u51c6\u4f5c\u70ba\u958b\u652f\u6263\u9664\u3002<\/span> <span class=\"notranslate\">\u56e0\u6b64\uff0c\u5728\u9999\u6e2f\u7d93\u71df\u696d\u52d9\uff0c\u4e00\u822c\u4e0d\u6703\u6709\u6536\u5165\u88ab\u96d9\u91cd\u8ab2\u7a05\u7684\u554f\u984c\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u6b64\u5916\uff0c\u9999\u6e2f\u5df2\u8207\u8d85\u904e35\u500b\u570b\u5bb6\u7c3d\u8a02\u300a\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u8b70\u300b\uff0c\u660e\u78ba\u5730\u5283\u5206\u5354\u8b70\u96d9\u65b9\u7684\u5fb5\u7a05\u6b0a\uff0c\u4ee5\u52a9\u6295\u8cc7\u8005\u66f4\u6e96\u78ba\u5730\u8a55\u4f30\u5176\u7d93\u6fdf\u6d3b\u52d5\u7684\u7a05\u52d9\u8ca0\u64d4\u3002<\/span> <span class=\"notranslate\">\u76f8\u95dc\u5354\u8b70\u6709\u52a9\u5438\u5f15\u6d77\u5916\u6295\u8cc7\u8005\u5728\u9999\u6e2f\u6295\u8cc7\uff1b\u540c\u6a23\u5730\uff0c\u5354\u8b70\u4ea6\u6703\u63d0\u9ad8\u672c\u6e2f\u516c\u53f8\u5230\u6d77\u5916\u6295\u8cc7\u7684\u8208\u8da3\u3002<\/span><\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">6. \u4ec0\u9ebc\u662f\u5229\u5f97\u7a0e\u5169\u7d1a\u5236\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u9999\u6e2f\u5229\u5f97\u7a0e\u5169\u7d1a\u5236\u7684\u5229\u5f97\u7a05\u7a05\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>\u696d\u52d9\u985e\u578b<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 148px;\"><strong>\u9078\u64c7\u6309\u5169\u7d1a\u5236\u5229\u5f97\u7a05\u7387\u8ab2\u7a05<\/strong><\/td>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 257px;\" colspan=\"2\"><strong>\u5229\u5f97\u7a05\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid grey; border-collapse: collapse; width: 151px;\" rowspan=\"3\"><strong>\u975e\u6cd5\u5718\u696d\u52d9<\/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\u842c\u6e2f\u5143\u61c9\u8a55\u7a0e\u5229\u6f64<\/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\u5f8c\u8d85\u904e200\u842c\u6e2f\u5143\u61c9\u8a55\u7a0e\u5229\u6f64<\/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\u5718\u696d\u52d9<\/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\u842c\u6e2f\u5143\u61c9\u8a55\u7a0e\u5229\u6f64<\/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\u5f8c\u8d85\u904e200\u842c\u6e2f\u5143\u61c9\u8a55\u7a0e\u5229\u6f64<\/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\u65bc\u5229\u5f97\u7a05\u5169\u7d1a\u5236\u662f\u652f\u63f4\u4e2d\u5c0f\u578b\u4f01\u696d\u53ca\u521d\u5275\u4f01\u696d\u7684\u63aa\u65bd\uff0c\u6bcf\u7d44\u95dc\u9023\u5be6\u9ad4\u53ea\u80fd\u9078\u64c7\u96c6\u5718\u5167\u7684\u4e00\u500b\u5be6\u9ad4\u53d7\u60e0\u65bc\u5229\u5f97\u7a0e\u5169\u7d1a\u5236\u3002<\/p>\n<p>\u5728\u4ee5\u4e0b\u60c5\u6cc1\u4e0b\uff0c\u4e00\u500b\u5be6\u9ad4\u662f\u53e6\u4e00\u500b\u5be6\u9ad4\u7684\u95dc\u9023\u5be6\u9ad4\uff1a<\/p>\n<ul>\n<li>\u5169\u500b\u5be6\u9ad4\u5176\u4e2d\u4e4b\u4e00\u63a7\u5236\u53e6\u4e00\u5be6\u9ad4\uff1b<\/li>\n<li>\u524d\u8005\u548c\u5f8c\u8005\u5747\u53d7\u540c\u4e00\u5be6\u9ad4\u63a7\u5236\uff1b\u6216<\/li>\n<li>\u5982\u524d\u8005\u662f\u7d93\u71df\u7368\u8cc7\u7d93\u71df\u696d\u52d9\u7684\u81ea\u7136\u4eba\u2014\u2014\u5f8c\u8005\u662f\u7d93\u71df\u53e6\u4e00\u9805\u7368\u8cc7\u7d93\u71df\u696d\u52d9\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\u7a05\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u9999\u6e2f\u6c92\u6709\u5c31\u80a1\u606f\u3001\u5229\u606f\u6536\u5165\u6216\u793e\u6703\u4fdd\u969c\u7b49\u6536\u5165\u5fb5\u6536\u9810\u6263\u7a05\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u4e0d\u7ba1\u80a1\u606f\u6536\u5165\u6e90\u81ea\u9999\u6e2f\u9084\u662f\u6d77\u5916\uff0c\u4ea6\u4e0d\u8ad6\u80a1\u606f\u662f\u4ed8\u4e88\u9999\u6e2f\u5c45\u6c11\u6216\u975e\u9999\u6e2f\u5c45\u6c11\uff0c\u5747\u4e0d\u9808\u5728\u9999\u6e2f\u8ab2\u7a05\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u6b64\u5916\uff0c\u82e5\u6cd5\u5718\u5f9e\u5df2\u7e73\u4ed8\u9999\u6e2f\u5229\u5f97\u7a05\u7684\u6cd5\u5718\u6536\u53d6\u80a1\u606f\uff0c\u61c9\u8a55\u7a05\u5229\u6f64\u4ea6\u4e0d\u5305\u62ec\u76f8\u95dc\u80a1\u606f\u3002<\/span><\/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\u8cc7\u672c\u589e\u503c\u7a05\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u9999\u6e2f\u7684\u7a05\u5236\u7c21\u55ae\u800c\u76f4\u63a5\uff0c\u4e0d\u8a2d\u8cc7\u672c\u589e\u503c\u7a05(CGT)\u3001\u589e\u503c\u7a05(VAT)\u6216\u92b7\u552e\u7a05\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u7531\u65bc\u8cc7\u672c\u589e\u503c\u6536\u5165\u7121\u9808\u5728\u9999\u6e2f\u8ab2\u7a05\uff0c\u8cc7\u672c\u640d\u5931\u4ea6\u76f8\u61c9\u5730\u4e0d\u4eab\u7a05\u52d9\u6e1b\u514d\u3002<\/span><\/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\u9ebc\u662f\u96e2\u5cb8\u516c\u53f8\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u96e2\u5cb8\u516c\u53f8\uff08\u5982\u82f1\u5c6c\u7dad\u723e\u4eac\u7fa4\u5cf6\u3001\u958b\u66fc\u7fa4\u5cf6\u3001\u85a9\u6469\u4e9e\u3001\u585e\u820c\u723e\u3001\u99ac\u7d39\u723e\u7fa4\u5cf6\u7b49\uff09\u610f\u6307\u4e3b\u8981\u696d\u52d9\u8a2d\u65bc\u516c\u53f8\u8a3b\u518a\u7684\u53f8\u6cd5\u7ba1\u8f44\u5340\u4ee5\u5916\u7684\u516c\u53f8\uff1b\u4e00\u822c\u96e2\u5cb8\u516c\u53f8\u4e0d\u88ab\u5141\u8a31\u65bc\u5176\u6210\u7acb\u4e4b\u53f8\u6cd5\u7ba1\u8f44\u5340\u4ee5\u5167\u5f9e\u4e8b\u696d\u52d9\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u4ee5\u4e0b\u662f\u9078\u64c7\u516c\u53f8\u6210\u7acb\u5730\u7684\u4e3b\u8981\u8003\u616e\u56e0\u7d20\uff1a<\/span><\/p>\n<ul>\n<li><span class=\"notranslate\">\u826f\u597d\u4fe1\u8b7d<\/span><\/li>\n<li><span class=\"notranslate\">\u653f\u6cbb\u548c\u7d93\u6fdf\u7a69\u5b9a\u6027<\/span><\/li>\n<li><span class=\"notranslate\">\u516c\u53f8\u6cd5\u53ca\u6cd5\u5f8b\u5236\u5ea6<\/span><\/li>\n<li><span class=\"notranslate\">\u4fe1\u606f\u50b3\u905e\u7684\u53ef\u9760\u6027<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">2. \u96e2\u5cb8\u516c\u53f8\u662f\u5426\u9700\u8981\u4fdd\u5b58\u516c\u53f8\u8cec\u76ee\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u90e8\u4efd\u96e2\u5cb8\u53f8\u6cd5\u7ba1\u8f44\u5340\u8981\u6c42\u65bc\u7576\u5730\u6210\u7acb\u4e4b\u516c\u53f8\u4fdd\u5b58\u516c\u53f8\u8cec\u6236\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u7531\u65bc\u6bcf\u500b\u53f8\u6cd5\u7ba1\u8f44\u5340\u5c31\u4fdd\u5b58\u6703\u8a08\u7d00\u9304\u7684\u8981\u6c42\u6709\u7570\uff0c\u800c\u76f8\u95dc\u6cd5\u898f\u4ea6\u53ef\u80fd\u6703\u6709\u6240\u4fee\u8a02\uff0c\u6545\u4e0d\u8ad6\u73fe\u4eca\u6cd5\u898f\u5982\u4f55\uff0c\u4ecd\u5efa\u8b70\u59cb\u4fdd\u5b58\u4ee5\u4e0b\u516c\u53f8\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li><span class=\"notranslate\">\u4f01\u696d\u9280\u884c\u5c0d\u8cec\u55ae<\/span><\/li>\n<li><span class=\"notranslate\">\u92b7\u552e\u53ca\u63a1\u8cfc\u767c\u7968<\/span><\/li>\n<li><span class=\"notranslate\">\u5408\u540c<\/span><\/li>\n<li><span class=\"notranslate\">\u8cb8\u6b3e\u6587\u4ef6<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">3. \u4ec0\u9ebc\u662f\u300c\u5728\u8077\u8b49\u66f8\u300d\u6216\u300c\u8077\u6b0a\u8b49\u660e\u66f8\u300d\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u300c\u5728\u8077\u8b49\u66f8\u300d\u6216\u300c\u8077\u6b0a\u8b49\u660e\u66f8\u300d\u662f\u7531\u8a72\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u8a8d\u53ef\u57f7\u696d\u4eba\u58eb\u7c3d\u767c\u7684\u8b49\u66f8\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u8a72\u8b49\u66f8\u4e00\u822c\u5217\u51fa\u7576\u524d\u80a1\u6771\uff0c\u4ee5\u53ca\u88ab\u516c\u53f8\u6388\u6b0a\u53ef\u88fd\u5b9a\u53d7\u6cd5\u5f8b\u7d04\u6771\u4e4b\u4ea4\u6613\u7684\u8463\u4e8b\u53ca\u7ba1\u7406\u4eba\u54e1\u540d\u55ae\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u9664\u4e86\u8463\u4e8b\u53ca\u7ba1\u7406\u4eba\u54e1\u540d\u55ae\u5916\uff0c\u300c\u5728\u8077\u8b49\u66f8\u300d\u6216\u300c\u8077\u6b0a\u8b49\u660e\u66f8\u300d\u4e00\u822c\u4e5f\u5217\u51fa\u5176\u88ab\u9078\u6216\u88ab\u4efb\u547d\u65e5\u671f\u3002<\/span><\/p>\n<p><span class=\"notranslate\">\u570b\u969b\u6027\u9280\u884c\u4e00\u822c\u65bc\u9280\u884c\u958b\u6236\u6642\u8981\u6c42\u7372\u53d6\u6b64\u8b49\u66f8\u3002<\/span><\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">4. \u4ec0\u9ebc\u662f\u300c\u5b58\u7e8c\u8b49\u660e\u66f8\u300d\u6216\u300c\u826f\u597d\u8072\u8b7d\u8b49\u660e\u66f8\u300d\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p><span class=\"notranslate\">\u300c\u5b58\u7e8c\u8b49\u660e\u66f8\u300d\u6216\u300c\u826f\u597d\u8072\u8b7d\u8b49\u660e\u66f8\u300d\u662f\u4e00\u4efd\u7531\u516c\u53f8\u8a3b\u518a\u570b\u5bb6\u6216\u53f8\u6cd5\u7ba1\u8f44\u5340\u4e4b\u516c\u53f8\u8a3b\u518a\u8655\u6240\u7c3d\u767c\u7684\u6b63\u5f0f\u6587\u4ef6\uff0c\u5305\u62ec\u4fe1\u606f\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li><span class=\"notranslate\">\u516c\u53f8\u5728\u6cd5\u5f8b\u4e0a\u5b58\u5728\uff0c\u4e26\u4e14\u5728\u8a72\u570b\u5bb6\u6216\u53f8\u6cd5\u7ba1\u8f44\u5340\u8a3b\u518a\uff1b<\/span><\/li>\n<li><span class=\"notranslate\">\u516c\u53f8\u6309\u76f8\u95dc\u884c\u653f\u8981\u6c42\u7e7c\u7e8c\u65bc\u7576\u5730\u8a3b\u518a\uff1b\u53ca<\/span><\/li>\n<li><span class=\"notranslate\">\u516c\u53f8\u5df2\u4ed8\u6e05\u6240\u9700\u7684\u653f\u5e9c\u6536\u8cbb\u7b49\u3002<\/span><\/li>\n<\/ul>\n<p><span class=\"notranslate\">\u300c\u5b58\u7e8c\u8b49\u660e\u66f8\u300d\u6216\u300c\u826f\u597d\u8072\u8b7d\u8b49\u660e\u66f8\u300d\u4e00\u822c\u9069\u7528\u65bc\u4ee5\u4e0b\u60c5\u6cc1\uff1a<\/span><\/p>\n<ul>\n<li><span class=\"notranslate\">\u7576\u7533\u8acb\u570b\u5916\u8a8d\u8b49\u6216\u66f4\u65b0\u7279\u5b9a\u8a31\u53ef\u8b49\u6642\u63d0\u4f9b\u4e88\u653f\u5e9c\uff1b<\/span><\/li>\n<li><span class=\"notranslate\">\u7576\u7533\u8acb\u878d\u8cc7\u6642\u63d0\u4f9b\u4e88\u8cb8\u6b3e\u4eba\uff1b<\/span><\/li>\n<li><span class=\"notranslate\">\u65bc\u9280\u884c\u8655\u7406\u67d0\u4e9b\u4ea4\u6613\uff1b\u6216<\/span><\/li>\n<li><span class=\"notranslate\">\u63d0\u4f9b\u4e88\u6f5b\u5728\u5546\u696d\u5408\u4f5c\u5925\u4f34\u6216\u6295\u8cc7\u8005\u3002<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">5. \u4ec0\u9ebc\u4f01\u696d\u9808\u5728\u516c\u53f8\u8a3b\u518a\u5730\u6709\u7d93\u6fdf\u5be6\u8cea\u8981\u6c42\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>\u90e8\u4efd<span class=\"notranslate\">\u53f8\u6cd5\u7ba1\u8f44\u5340\uff08\u5982\u958b\u66fc\u7fa4\u5cf6\u3001\u82f1\u5c6c\u7dad\u723e\u4eac\u7fa4\u5cf6\uff09<span class=\"tlid-translation translation\" lang=\"zh-TW\"><span class=\"\" title=\"\">\u5df2\u7d93\u8a02\u7acb\u6709\u95dc\u7d93\u6fdf\u5be6\u8cea\u7684\u76f8\u95dc\u6cd5\u5f8b\u548c\u6e96\u5247\u3002<\/span><\/span><\/span>\u4e00\u822c\u4f86\u8aaa\uff0c\u6b64\u8981\u6c42\u9069\u7528\u65bc\u540c\u6642\u7b26\u5408\u4ee5\u4e0b\u5169\u9805\u7684\u4f01\u696d\uff1a<\/p>\n<ol>\n<li>\u76f8\u95dc\u5be6\u9ad4\n<ul>\n<li>\u4e26\u975e\u8a72\u516c\u53f8\u8a3b\u518a\u5730\u4ee5\u5916\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u7a05\u52d9\u5c45\u6c11\uff1b\u6216<\/li>\n<li>\u53ea\u662f\u6b50\u76df\u7a05\u52d9\u4e0d\u5408\u4f5c\u7684\u53f8\u6cd5\u7ba1\u8f44\u5340\u540d\u55ae\u7684\u7a05\u52d9\u5c45\u6c11\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol start=\"2\">\n<li>\u76f8\u95dc\u6d3b\u52d5\n<ul>\n<li>\u300c\u76f8\u95dc\u5be6\u9ad4\u300d\u9700\u5411\u6709\u95dc\u7576\u5c40\u7533\u5831\u5176\u662f\u5426\u9032\u884c\u4e00\u9805\u6216\u591a\u9805\u65bc\u6e05\u55ae\u4e0a\u8a02\u660e\u4e4b\u300c\u76f8\u95dc\u6d3b\u52d5\u300d\uff0c\u5305\u62ec\uff1a\n<ul>\n<li>\u9280\u884c<\/li>\n<li>\u4fdd\u96aa<\/li>\n<li>\u904b\u8f38<\/li>\n<li>\u57fa\u91d1\u7ba1\u7406<\/li>\n<li>\u878d\u8cc7\u548c\u79df\u8cc3<\/li>\n<li>\u7e3d\u90e8<\/li>\n<li>\u914d\u9001\u53ca\u670d\u52d9\u4e2d\u5fc3<\/li>\n<li>\u63a7\u80a1\u516c\u53f8<\/li>\n<\/ul>\n<\/li>\n<li>\u8207\u5176\u4ed6\u76f8\u95dc\u6d3b\u52d5\u76f8\u6bd4\uff0c\u5c0d\u63a7\u80a1\u516c\u53f8\u7684\u7d93\u6fdf\u5be6\u8cea\u8981\u6c42\u6216\u6703\u76f8\u5c0d\u8f03\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\u9ebc\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>FATCA\u5168\u7a31\u70ba\u300a\u5916\u570b\u8cec\u6236\u7a05\u52d9\u5408\u898f\u6cd5\u6848\u300b\uff0c\u662f\u7f8e\u570b\u65e8\u5728\u9632\u6b62\u7f8e\u570b\u7d0d\u7a05\u4eba\u9003\u7a05\u800c\u5236\u5b9a\u7684\u4e00\u9805\u6cd5\u5f8b\uff0c\u6b64\u6cd5\u5f8b\u5df2\u65bc2014\u5e747\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n<p>\u70ba\u63d0\u5347\u7f8e\u570b\u7d0d\u7a05\u4eba\u65bc\u6d77\u5916\u6536\u5165\u53ca\u8cc7\u7522\u7684\u900f\u660e\u5ea6\uff0cFATCA\u8981\u6c42\u6d77\u5916\u8ca1\u52d9\u6a5f\u69cb\u6bcf\u5e74\u5411\u7f8e\u570b\u570b\u7a05\u5c40\u63d0\u4f9b\u7f8e\u570b\u7d0d\u7a05\u4eba\u7684\u8ca1\u52d9\u8cec\u6236\u8cc7\u6599\u3002<\/p>\n<p>\u6309FATCA\u9700\u5411\u7f8e\u570b\u570b\u7a05\u5c40\u7533\u5831\u7684\u8cc7\u6599\u5305\u62ec\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u500b\u4eba\u8cc7\u6599\uff08\u4f8b\u5982\uff1a\u59d3\u540d\u3001\u5730\u5740\u3001\u7f8e\u570b\u7d0d\u7a05\u4eba\u8b58\u5225\u865f\u78bc(TIN)\u7b49\uff09<\/li>\n<li>\u8ca1\u52d9\u8cc7\u6599\uff08\u4f8b\u5982\uff1a\u8cec\u6236\u865f\u78bc\uff0c\u8cec\u6236\u7d50\u9918\uff0f\u50f9\u503c\u7b49\uff09<\/li>\n<\/ul>\n<p>FATCA\u4e3b\u8981\u662f\u5f71\u97ff\u7f8e\u570b\u516c\u53f8\u53ca\u500b\u4eba\u7d0d\u7a05\u4eba\uff0c\u5305\u62ec\u4f46\u4e0d\u9650\u65bc\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u5728\u7f8e\u570b\u5c45\u4f4f\u7684\u4eba\u58eb\uff0c\u5305\u62ec\u7f8e\u570b\u7da0\u5361\u6301\u6709\u4eba<\/li>\n<li>\u7f8e\u570b\u516c\u6c11\uff0c\u5305\u62ec\u5728\u7f8e\u570b\u51fa\u751f\u4f46\u65bc\u6d77\u5916\u5c45\u4f4f\u800c\u6c92\u653e\u68c4\u5176\u7f8e\u570b\u516c\u6c11\u8eab\u4efd\u7684\u4eba\u58eb<\/li>\n<li>\u5728\u7f8e\u570b\u5c45\u4f4f\u8f03\u9577\u6642\u9593\u7684\u7279\u5b9a\u4eba\u58eb\uff0c\u6709\u95dc\u7f8e\u570b\u5c45\u4f4f\u6e2c\u8a66\u7684\u8cc7\u6599\uff0c\u8acb\u700f\u89bd<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test\" target=\"_blank\" rel=\"noopener\">\u6b64\u7db2\u5740<\/a>\uff08\u53ea\u63d0\u4f9b\u82f1\u6587\u7248\u672c\uff09<\/li>\n<li>\u7f8e\u570b\u516c\u53f8\u3001\u7f8e\u570b\u5408\u5925\u3001\u00a0\u7f8e\u570b\u907a\u7522\u53ca\u7f8e\u570b\u4fe1\u8a17<\/li>\n<\/ul>\n<p>\u8acb\u700f\u89bd<a href=\"https:\/\/www.treasury.gov\/resource-center\/tax-policy\/treaties\/Pages\/FATCA.aspx\" target=\"_blank\" rel=\"noopener\">\u6b64\u7db2\u5740<\/a>\u67e5\u770b\u8207\u7f8e\u570b\u7c3d\u7f72FATCA\u7684\u53f8\u6cd5\u7ba1\u8f44\u5340\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\u9ebc\uff1f<\/a><\/div><div class=\"cisc-accordion-panel-wrap\"><div class=\"cisc-accordion-panel-content\">\n<p>CRS\u5168\u7a31\u70ba\u300a\u5171\u540c\u532f\u5831\u6a19\u6e96\u300b\uff0c\u7531\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54(OECD)\u5236\u5b9a\uff0c\u65e8\u5728\u900f\u904e\u5c07\u7d0d\u7a05\u4eba\u65bc\u6d77\u5916\u8ca1\u52d9\u6a5f\u69cb\uff08\u5982\u5b58\u6b3e\u6a5f\u69cb\u3001\u8a17\u7ba1\u6a5f\u69cb\u3001\u6295\u8cc7\u5be6\u9ad4\u53ca\u6307\u660e\u4fdd\u96aa\u516c\u53f8\u7b49\uff09\u4e4b\u8ca1\u52d9\u8cec\u6236\u6240\u6301\u6709\u7684\u8cc7\u7522\u900f\u660e\u5316\uff0c\u4ee5\u9054\u81f3\u7dad\u7e6b\u7a05\u52d9\u5236\u5ea6\u7684\u5b8c\u6574\u6027\u7684\u76ee\u7684\u3002<\/p>\n<p>\u73fe\u6642\u5168\u7403\u8d85\u904e100\u500b\u53f8\u6cd5\u7ba1\u8f44\u5340\u5df2\u627f\u8afe\u5be6\u65bdCRS\uff0c\u76f8\u95dc\u53f8\u6cd5\u7ba1\u8f44\u5340\u4e4b\u8ca1\u52d9\u6a5f\u69cb\u9808\u6536\u96c6\u6240\u9700\u4fe1\u606f\uff08\u5982\u8981\u6c42\u8cec\u6236\u6301\u6709\u4eba\u81ea\u6211\u8072\u660e\u7a05\u52d9\u5c45\u6c11\u8eab\u4efd\uff09\uff0c\u4e26\u5831\u544a\u4e88\u7576\u5730\u7a05\u52d9\u6a5f\u95dc\u3002<\/p>\n<p>\u70ba\u81ea\u52d5\u4ea4\u63db\u8ca1\u52d9\u5e33\u6236\u4fe1\u606f(AEOI)\uff0c\u5404\u53c3\u8207\u53f8\u6cd5\u7ba1\u8f44\u5340\u4e4b\u9593\u6709\u8d85\u904e4,000\u500b\u5df2\u751f\u6548\u7684CRS\u8cc7\u6599\u96d9\u908a\u4ea4\u63db\u95dc\u4fc2\uff0c\u8acb<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\u96d9\u908a\u4ea4\u63db\u95dc\u4fc2\u7684\u5b8c\u6574\u5217\u8868\uff08\u53ea\u63d0\u4f9b\u82f1\u6587\u7248\u672c\uff09\u3002<\/p>\n<p>\u6309CRS\u9700\u8981\u7533\u5831\u7684\u8ca1\u52d9\u5e33\u6236\u8cc7\u6599\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u500b\u4eba\u8cc7\u6599\uff08\u5305\u62ec\u59d3\u540d\u3001\u5730\u5740\u3001\u7a05\u52d9\u5c45\u6c11\u53f8\u6cd5\u7ba1\u8f44\u5340\u3001\u7a05\u52d9\u7de8\u865f(TIN)\u3001\u51fa\u751f\u65e5\u671f\u53ca\u51fa\u751f\u5730\u9ede\u7b49\uff09<\/li>\n<li>\u8ca1\u52d9\u8cc7\u6599\uff08\u5305\u62ec\u5e33\u6236\u7de8\u865f\u3001\u5e33\u6236\u5e74\u7d42\u7d50\u9918\u6216\u50f9\u503c\uff0c\u4ee5\u53ca\u5168\u5e74\u5229\u606f\u3001\u80a1\u606f\u53ca\u51fa\u552e\u8ca1\u52d9\u8cc7\u7522\u6240\u5f97\u6536\u76ca\u7684\u7e3d\u6b3e\u984d\u7b49\uff09<\/li>\n<\/ul>\n<p>\u8acb\u700f\u89bd<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/tax-residency\/#d.en.347760\" target=\"_blank\" rel=\"noopener\">\u6b64\u7db2\u5740<\/a>\u67e5\u770b\u5df2\u627f\u8afe\u5be6\u65bdCRS\u7684\u53f8\u6cd5\u7ba1\u8f44\u5340\uff0c\u53ca\u5224\u5b9a\u7a05\u52d9\u5c45\u6c11\u8eab\u4efd\u7684\u6a19\u6e96\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. \u500b\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-3512\" src=\"https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-Traditional-Chinese-3-1024x709.jpg\" alt=\"\" width=\"750\" height=\"519\" srcset=\"https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-Traditional-Chinese-3-1024x709.jpg 1024w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-Traditional-Chinese-3-300x208.jpg 300w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-Traditional-Chinese-3-768x532.jpg 768w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-Traditional-Chinese-3-750x519.jpg 750w, https:\/\/www.alphacs.co\/wp-content\/uploads\/2017\/02\/Case-1-Traditional-Chinese-3.jpg 1728w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<p>\u4ee5\u4e0a\u500b\u6848\u986f\u793a\u50b3\u7d71\u63a7\u80a1\u516c\u53f8\u5982\u4f55\u5728FATCA \u548c CRS \u4e0b\u81ea\u52d5\u4ea4\u63db\u8cc7\u6599\u4e88\u7a05\u52d9\u6a5f\u95dc\u3002<\/p>\n<p>\u6d77\u5916\u8ca1\u52d9\u6a5f\u69cb\u9808\u5411\u7576\u5730\u7a05\u52d9\u6a5f\u95dc\u63d0\u4ea4\u500b\u4eba\u53ca\u8ca1\u52d9\u8cc7\u6599\uff0c\u76f8\u95dc\u8cc7\u6599\u53ca\u5f8c\u6703\u4ea4\u63db\u81f3\u8a72\u7a05\u52d9\u5c45\u6c11\u53f8\u6cd5\u7ba1\u8f44\u5340\u3002\u6545\u6b64\uff0c\u8a72\u63a7\u80a1\u516c\u53f8\u53ca\u5176\u5b50\u516c\u53f8\u7684\u8cc7\u6599\u7d42\u6703\u50b3\u905e\u81f3\u7a05\u52d9\u5c45\u6c11\u6240\u5c6c\u53f8\u6cd5\u7ba1\u8f44\u5340\u4e4b\u7a05\u52d9\u6a5f\u95dc\u3002<\/p>\n<p>\u56e0\u61c9\u74b0\u7403\u63d0\u9ad8\u900f\u660e\u5ea6\u7684\u8da8\u52e2\u53ca\u66f4\u8da8\u56b4\u8b39\u7684\u6cd5\u898f\uff0c\u7a05\u52d9\u898f\u5283\u5c07\u76f8\u61c9\u5730\u6709\u986f\u8457\u8b8a\u5316\u3002<\/p>\n<p>\u5728\u5168\u7403\u5316\u4e0b\uff0c\u516c\u53f8\u65bc\u591a\u500b\u53f8\u6cd5\u7ba1\u8f44\u5340\u7d93\u71df\u696d\u52d9\u662f\u5341\u5206\u666e\u904d\u7684\u3002\u7576\u5169\u500b\u6216\u4ee5\u4e0a\u7684\u7a05\u52d9\u7ba1\u8f44\u5340\u5c0d\u67d0\u4e00\u7d0d\u7a05\u4eba\u540c\u4e00\u9805\u6536\u5165\u6216\u5229\u6f64\u540c\u6642\u64c1\u6709\u7a05\u6536\u53f8\u6cd5\u6b0a\u4e26\u5411\u5176\u5fb5\u7a05\u6642\uff0c\u4fbf\u6703\u7522\u751f\u96d9\u91cd\u8ab2\u7a05\u7684\u60c5\u6cc1\u3002<\/p>\n<p>\u7576\u7c3d\u8a02\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\u5f8c\uff0c\u7a05\u52d9\u7ba1\u8f44\u5340\u5c07\u6309\u7167\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\u5fb5\u7a05\u3002\u6709\u95dc\u96d9\u91cd\u8ab2\u7a05\u5bec\u514d\u7684\u8a73\u60c5\uff0c\u8acb\u53c3\u95b1\u4e0b\u5217\u500b\u6848\u3002<\/p>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">4. \u500b\u68482 - \u71df\u696d\u5229\u6f64<\/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\u4e26\u9700\u5728\u9999\u6e2f\u7e73\u4ed8\u5229\u5f97\u7a05\u3002\u5b83\u5728\u52a0\u62ff\u5927\u8a2d\u7acb\u4e86\u5206\u516c\u53f8\uff08\u52a0\u62ff\u5927\u8207\u9999\u6e2f\u5df2\u7c3d\u8a02\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\uff09\uff0c\u52a0\u62ff\u5927\u5206\u516c\u53f8\u6240\u8a2d\u7684\u8fa6\u516c\u5ba4\u53ea\u70ba\u63a1\u8cfc\u8ca8\u54c1\u6216\u5546\u54c1\u4e4b\u7528\u3002<\/p>\n<p>\u516c\u53f8X\u5728\u9999\u6e2f\u53ca\u52a0\u62ff\u5927\u5747\u63d0\u4ea4\u4e86\u7a05\u8868\uff0c\u4e26\u7533\u5831\u4e86\u516c\u53f8\u5229\u6f64\u70ba\u4e00\u5343\u842c\u6e2f\u5143\u3002<\/p>\n<p>\u6839\u64da\u300a\u7a05\u52d9(\u95dc\u65bc\u6536\u5165\u7a05\u9805\u7684\u96d9\u91cd\u8ab2\u7a05\u5bec\u514d\u548c\u9632\u6b62\u9003\u7a05)(\u52a0\u62ff\u5927)\u4ee4\u300b\uff0c\u4e0d\u5f97\u50c5\u56e0\u70ba\u67d0\u5e38\u8a2d\u6a5f\u69cb\u70ba\u6709\u95dc\u4f01\u696d\u63a1\u8cfc\u8ca8\u7269\u6216\u5546\u54c1\uff0c\u800c\u5c07\u5229\u6f64\u6b78\u56e0\u65bc\u8a72\u5e38\u8a2d\u6a5f\u69cb\u3002<\/p>\n<p>\u5728\u9019\u500b\u60c5\u6cc1\u4e0b\uff0c\u5373\u4f7f\u516c\u53f8X\u65bc\u52a0\u62ff\u5927\u5206\u53f8\u8a2d\u6709\u5e38\u8a2d\u6a5f\u69cb\uff08\u4f8b\u5982\u5206\u884c\u8fa6\u516c\u5ba4\uff09\uff0c\u4f46\u6b64\u5e38\u8a2d\u6a5f\u69cb\u53ea\u7528\u65bc\u63a1\u8cfc\u7528\u9014\uff0c\u4e26\u6c92\u6709\u7522\u751f\u4efb\u4f55\u5229\u6f64\uff0c\u56e0\u6b64\u516c\u53f8X\u4e26\u4e0d\u9700\u8981\u5411\u52a0\u62ff\u5927\u653f\u5e9c\u7e73\u4ea4\u7a05\u9805\u3002<\/p>\n<p>\u5728\u6b64\u500b\u6848\u4e0b\uff0c\u8a2d\u7acb\u9999\u6e2f\u516c\u53f8\u7684\u597d\u8655\u5305\u62ec\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u4f4e\u5229\u5f97\u7a05\u7a05\u7387 \uff08\u6cd5\u5718\u5229\u6f645%\uff09\uff1b<\/li>\n<li>\u8207\u8d85\u904e35\u500b\u570b\u5bb6\u53ca\u53f8\u6cd5\u7ba1\u8f44\u5340\u7c3d\u8a02\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\uff08\u4f8b\u5982\uff1a\u52a0\u62ff\u5927\u3001\u6cd5\u570b\u3001\u897f\u73ed\u7259\u3001\u82f1\u570b\u7b49\uff1b\u8acb\u53c3\u770b<a href=\"http:\/\/www.ird.gov.hk\/chi\/tax\/dta_inc.htm\" target=\"_blank\" rel=\"noopener\">\u6b64\u7db2\u9801<\/a>\u67e5\u770b\u5df2\u7c3d\u8a02\u7684\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u7684\u5354\u5b9a\uff09\uff1b<\/li>\n<li>\u6cd5\u5718\u5f9e\u5df2\u7e73\u4ed8\u9999\u6e2f\u5229\u5f97\u7a05\u7684\u6cd5\u5718\u6536\u53d6\u80a1\u606f\uff0c\u61c9\u8a55\u7a05\u5229\u6f64\u4ea6\u4e0d\u5305\u62ec\u76f8\u95dc\u80a1\u606f\uff1b\u53ca<\/li>\n<li>\u6c92\u6709\u5c31\u80a1\u606f\u3001\u5229\u606f\u6536\u5165\u6216\u793e\u6703\u4fdd\u969c\u7b49\u6536\u5165\u5fb5\u6536\u9810\u6263\u7a05\u3002<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<div class=\"cisc-accordion-panel \"><div class=\"cisc-accordion-panel-title\"><a href=\"#\">5. \u500b\u68483 - \u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\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\u7b46\u7531\u65e5\u672c\u516c\u53f8\u652f\u4ed8\u7684\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff08\u9999\u6e2f\u8207\u65e5\u672c\u5df2\u7c3d\u8a02\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\uff09\u3002<\/p>\n<p>\u5728\u9999\u6e2f\u8207\u65e5\u672c\u9084\u6c92\u6709\u7c3d\u8a02\u5168\u9762\u6027\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\u6642\uff0c\u65e5\u672c\u5c07\u5411\u9999\u6e2f\u5c45\u6c11\uff08\u500b\u4eba\u6216\u516c\u53f8\uff09\u6536\u5230\u7684\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u5fb5\u653620%\u9810\u6263\u7a05\u3002<\/p>\n<p>\u6839\u64da\u300a\u7a05\u52d9(\u95dc\u65bc\u6536\u5165\u7a05\u9805\u7684\u96d9\u91cd\u8ab2\u7a05\u5bec\u514d\u548c\u9632\u6b62\u9003\u7a05)(\u65e5\u672c\u570b)\u4ee4\u300b\uff0c\u5982\u8a72\u7b49\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u7684\u5be6\u76ca\u64c1\u6709\u4eba\u662f\u9999\u6e2f\u5c45\u6c11\uff08\u4e0d\u8ad6\u500b\u4eba\u6216\u516c\u53f8\uff09\uff0c\u53ea\u8981\u8a72\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u5229\u6f64\u4e26\u7121\u540c\u6642\u6eff\u8db3\u4ee5\u4e0b\u5169\u500b\u60c5\u6cc1\uff0c\u5247\u5982\u6b64\u5fb5\u6536\u7684\u7a05\u6b3e\u4e0d\u5f97\u8d85\u904e\u8a72\u7b49\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u7e3d\u984d\u76845%\uff1a<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u8a72\u516c\u53f8\u6216\u500b\u4eba\u5728\u8a72\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u5728\u65e5\u672c\u900f\u904e\u4f4d\u65bc\u65e5\u672c\u7684\u5e38\u8a2d\u6a5f\u69cb\uff08\u4f8b\u5982\u5206\u884c\u8fa6\u516c\u5ba4\uff09\u7d93\u71df\u696d\u52d9\u7522\u751f\uff1b\u53ca<\/li>\n<li>\u8a72\u6b0a\u5229\u6216\u8ca1\u7522\u662f\u8207\u8a72\u5e38\u8a2d\u6a5f\u69cb\u6709\u5be6\u969b\u95dc\u9023\u7684\u3002<\/li>\n<\/ul>\n<p>\u82e5\u516c\u53f8Y\u6536\u53d6\u7684\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u540c\u6642\u7b26\u5408\u4ee5\u4e0a\u5169\u500b\u60c5\u6cc1\uff0c\u6b64\u6536\u5165\u6703\u88ab\u8996\u70ba\u71df\u696d\u5229\u6f64\uff0c\u5728\u65e5\u672c\u6240\u7e73\u7d0d\u7684\u7a05\u6b3e\u5c07\u53ef\u4ee5\u6839\u64da\u9999\u6e2f\u7684\u7a05\u52d9\u6cd5\u4f8b\u5f9e\u9999\u6e2f\u6240\u5fb5\u6536\u7684\u76f8\u95dc\u7a05\u9805\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":2727,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-fullwidth.php","meta":{"footnotes":""},"class_list":["post-2061","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/pages\/2061","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/comments?post=2061"}],"version-history":[{"count":48,"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/pages\/2061\/revisions"}],"predecessor-version":[{"id":9107,"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/pages\/2061\/revisions\/9107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/media\/2727"}],"wp:attachment":[{"href":"https:\/\/www.alphacs.co\/zh-hant\/wp-json\/wp\/v2\/media?parent=2061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}