{"id":11754,"date":"2026-07-03T10:38:04","date_gmt":"2026-07-03T02:38:04","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=11754"},"modified":"2026-07-03T10:38:05","modified_gmt":"2026-07-03T02:38:05","slug":"7%e6%9c%8824%e6%97%a5%ef%bc%8c%e7%be%8e%e5%9b%bd%e9%82%a310%e7%9a%84%e5%85%b3%e7%a8%8e%e8%a6%81%e5%88%b0%e6%9c%9f%e4%ba%86-%e4%bd%86%e6%8e%a5%e6%9b%bf%e5%ae%83%e7%9a%84%ef%bc%8c","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/11754","title":{"rendered":"7\u670824\u65e5\uff0c\u7f8e\u56fd\u90a310%\u7684\u5173\u7a0e\u8981\u5230\u671f\u4e86\u2014\u2014\u4f46\u63a5\u66ff\u5b83\u7684\uff0c\u7a0e\u7387\u66f4\u9ad8\u3001\u66f4\u6301\u4e45"},"content":{"rendered":"<p>7\u670824\u65e5\uff0c\u8ddd\u4eca\u8fd8\u670923\u5929\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e00\u5929\uff0c\u7f8e\u56fdSection 122\u4e34\u65f6\u5173\u7a0e\u6b63\u5f0f\u5230\u671f\u2014\u2014\u90a3\u4e2a\u4ece\u4eca\u5e742\u670824\u65e5\u8d77\u5bf9\u5168\u7403\u8fdb\u53e3\u5546\u54c1\u52a0\u5f81\u768410%\u9644\u52a0\u7a0e\uff0c\u5c06\u8d70\u5230\u5b83150\u5929\u7684\u6cd5\u5b9a\u4e0a\u9650\u3002<\/p>\n\n\n\n<p>\u6d88\u606f\u4f20\u51fa\uff0c\u6709\u4eba\u677e\u4e86\u53e3\u6c14\uff1a\u5173\u7a0e\u8981\u64a4\u4e86\u3002<\/p>\n\n\n\n<p>\u4f46\u5b9e\u9645\u4e0a\uff0c\u64a4\u7684\u53ea\u662f\u4e00\u4ef6\u5916\u8863\u3002\u91cc\u9762\u7a7f\u7684\u90a3\u5957\uff0c\u66f4\u539a\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>01 \u4e3a\u4ec0\u4e48\u52a0\u4e8610%\uff0c\u53c8\u8981\u64a4\uff1f<\/strong><\/h2>\n\n\n\n<p>Section 122\u662f\u51b7\u6218\u65f6\u4ee3\u7684\u5e94\u6025\u5de5\u5177\uff0c\u51e0\u5341\u5e74\u6ca1\u4eba\u52a8\u8fc7\u3002\u4eca\u5e742\u6708\u7279\u6717\u666e\u628a\u5b83\u91cd\u65b0\u62fe\u8d77\uff0c\u5c31\u662f\u4e3a\u4e86\u7ed9\u540e\u7eed\u7684301\u5173\u7a0e\u4e89\u53d6\u5e03\u5c40\u65f6\u95f4\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e2a\u5de5\u5177\u6709\u4e00\u4e2a\u786c\u9650\u5236\uff1a\u6700\u957f\u53ea\u80fd\u7528150\u5929\uff0c\u4e14\u5fc5\u987b\u7ecf\u56fd\u4f1a\u6279\u51c6\u624d\u80fd\u5ef6\u957f\u3002<\/p>\n\n\n\n<p>\u6240\u4ee5\u4ece\u7b2c\u4e00\u5929\u8d77\uff0c\u5b83\u5c31\u662f\u4e00\u4e2a\u5012\u8ba1\u65f6\u3002\u771f\u6b63\u7684\u4e3b\u89d2\uff0c\u4ece\u6765\u90fd\u4e0d\u662f\u5b83\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>02 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class=\"wp-block-heading\"><strong>\u8c03\u67e5\u2460\uff1a\u5f3a\u8feb\u52b3\u52a8\u4ea7\u54c1\u8fdb\u53e3\u89c4\u5b9a\u6267\u884c\u4e0d\u529b<\/strong><\/h4>\n\n\n\n<p>\u00b7\u8c03\u67e5\u5bf9\u8c61\uff1a60\u4e2a\u4e3b\u8981\u8d38\u6613\u4f19\u4f34\uff0c\u5360\u7f8e\u56fd\u8fdb\u53e3\u603b\u989d<strong>99.4%<\/strong><\/p>\n\n\n\n<p>\u00b7\u5bf9\u4e2d\u56fd\/\u9999\u6e2f\u62df\u52a0\u5f81\u7a0e\u7387\uff1a<strong>12.5%<\/strong><\/p>\n\n\n\n<p>\u00b7\u516c\u5f00\u542c\u8bc1\u65f6\u95f4\uff1a<strong>7\u67087\u65e5<\/strong>\uff08\u672c\u6708\uff09<\/p>\n\n\n\n<p>\u00b7\u53e0\u52a0\u73b0\u6709\u5bf9\u534e301\u5173\u7a0e\uff0825%\uff09\u540e\uff0c\u7efc\u5408\u7a0e\u7387\u5c06\u8fbe\u5230<strong>37.5%\u4ee5\u4e0a<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u8c03\u67e5\u2461\uff1a\u5236\u9020\u4e1a\u7ed3\u6784\u6027\u4ea7\u80fd\u8fc7\u5269<\/strong><\/h4>\n\n\n\n<p>\u00b7\u8c03\u67e5\u5bf9\u8c61\uff1a16\u4e2a\u7ecf\u6d4e\u4f53<\/p>\n\n\n\n<p>\u00b7\u521d\u88c1\/\u7ec8\u88c1\uff1a7\u6708\u516c\u5e03<\/p>\n\n\n\n<p>\u00b7\u8986\u76d6\u884c\u4e1a\uff1a\u94a2\u94c1\u3001\u94dd\u3001\u534a\u5bfc\u4f53\u3001\u7535\u52a8\u8f66\u3001\u592a\u9633\u80fd\u7535\u6c60\u677f\u53ca\u5927\u91cf\u6d88\u8d39\u54c1<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>03 \u5bf9\u8de8\u5883\u5356\u5bb6\u7684\u5b9e\u9645\u5f71\u54cd<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5173\u7a0e\u6784\u6210<\/strong><\/td><td><strong>Current tax rate<\/strong><\/td><td><strong>7\u670824\u65e5\u540e<\/strong><\/td><\/tr><tr><td>Section 301\uff08\u539f\u6709\u5bf9\u534e\uff09<\/td><td>25%<\/td><td>\u7ee7\u7eed\u6709\u6548<\/td><\/tr><tr><td>Section 122\uff08\u4e34\u65f6\uff09<\/td><td>10%<\/td><td>\u5230\u671f\u64a4\u9500<\/td><\/tr><tr><td>301\u65b0\u589e\uff08\u5f3a\u8feb\u52b3\u52a8\uff09<\/td><td>0%<\/td><td>+12.5%<\/td><\/tr><tr><td>232\uff08\u94a2\u94dd\u7b49\u54c1\u7c7b\uff09<\/td><td>25%-50%<\/td><td>\u7ee7\u7eed\u6709\u6548<\/td><\/tr><tr><td>\u5bf9\u534e\u7efc\u5408\u7a0e\u7387\u53c2\u8003<\/td><td>~35%<\/td><td>~37.5%+<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>10%\u64a4\u4e86\uff0c12.5%\u8865\u4e0a\u6765\u3002\u6570\u5b57\u4e0a\u53ea\u5dee2.5\u4e2a\u70b9\uff0c\u4f46\u6027\u8d28\u5b8c\u5168\u4e0d\u540c\uff1a<\/p>\n\n\n\n<p>-<strong>122\u5173\u7a0e\u662f\u4e34\u65f6\u7684<\/strong>\uff0c\u6709\u6cd5\u5b9a150\u5929\u4e0a\u9650\uff0c\u968f\u65f6\u53ef\u64a4<\/p>\n\n\n\n<p>-<strong>301\u5173\u7a0e\u662f\u7ed3\u6784\u6027\u7684<\/strong>\uff0c\u57fa\u4e8e\u8d38\u6613\u653f\u7b56\u8c03\u67e5\uff0c\u53ef\u4ee5\u6301\u7eed\u591a\u5e74\u3001\u8986\u76d6\u54c1\u7c7b\u66f4\u5e7f\uff0c\u4e14\u4e00\u65e6\u843d\u5730\u6781\u96be\u56de\u5934<\/p>\n\n\n\n<p>\u8fd9\u610f\u5473\u7740\uff0c\u4e00\u4e9b\u5356\u5bb6\u4e4b\u524d\u89c2\u671b&#8221;\u7b49\u5173\u7a0e\u5230\u671f&#8221;\u7684\u903b\u8f91\uff0c\u57fa\u672c\u4e0d\u6210\u7acb\u4e86\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>04 \u4e0d\u53ea\u662f\u7a0e\u7387\u7684\u95ee\u9898<\/strong><\/h2>\n\n\n\n<p>\u66f4\u9700\u8981\u5173\u6ce8\u7684\uff0c\u662f\u4e24\u9879301\u5173\u7a0e\u7684<strong>\u8986\u76d6\u903b\u8f91<\/strong>::<\/p>\n\n\n\n<p>\u00b7&#8221;\u5f3a\u8feb\u52b3\u52a8&#8221;\u8c03\u67e5\u8303\u56f4\u662f60\u4e2a\u56fd\u5bb6\uff0c\u4e0d\u4ec5\u4ec5\u9488\u5bf9\u4e2d\u56fd\u3002\u8fd9\u610f\u5473\u7740<strong>\u901a\u8fc7\u7b2c\u4e09\u56fd\u8f6c\u53e3\u89c4\u907f\u7a0e\u7387<\/strong>\u7684\u7a7a\u95f4\u88ab\u5927\u5e45\u538b\u7f29\u3002<\/p>\n\n\n\n<p>\u00b7&#8221;\u4ea7\u80fd\u8fc7\u5269&#8221;\u8c03\u67e5\u9488\u5bf9\u7279\u5b9a\u884c\u4e1a\uff0c\u89e6\u53d1\u54c1\u7c7b\u7cbe\u51c6\uff0c\u6709\u53ef\u80fd\u51fa\u73b0\u90e8\u5206\u54c1\u7c7b\u7a0e\u7387\u66b4\u589e\u7684\u60c5\u51b5\u3002<\/p>\n\n\n\n<p>\u672a\u6765\u51e0\u5e74\uff0c\u7f8e\u56fd\u5bf9\u534e\u8d38\u6613\u58c1\u5792\u7684\u5f62\u6001\uff0c\u5c06\u4ece<strong>&#8220;\u4e00\u5200\u5207\u9644\u52a0\u7a0e&#8221;\u8f6c\u5411&#8221;\u6309\u884c\u4e1a\u3001\u6309\u6765\u6e90\u5730\u3001\u6309\u5408\u89c4\u8bb0\u5f55\u7cbe\u51c6\u5f81\u7a0e&#8221;<\/strong>The<\/p>\n\n\n\n<p>\u80fd\u5728\u8fd9\u5957\u4f53\u7cfb\u91cc\u6d3b\u4e0b\u6765\u7684\u5356\u5bb6\uff0c\u9760\u7684\u4e0d\u662f\u8fd0\u6c14\uff0c\u9760\u7684\u662f\u67b6\u6784\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>05 \u73b0\u5728\u6700\u503c\u5f97\u505a\u7684\u51e0\u4ef6\u4e8b<\/strong><\/h2>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u4e00\u3001\u6838\u67e5\u4f60\u7684\u7533\u62a5\u4e3b\u4f53<\/strong><\/h5>\n\n\n\n<p>\u5982\u679c\u4f60\u7684\u7f8e\u56fd\u7ad9\u4f7f\u7528\u7684\u662f\u4e2a\u4eba\u8eab\u4efd\u6216\u56fd\u5185\u516c\u53f8\u4e3b\u4f53\uff0c\u5728301\u5173\u7a0e\u7cbe\u51c6\u5f81\u6536\u7684\u80cc\u666f\u4e0b\uff0c\u7a0e\u52a1\u6210\u672c\u548c\u5408\u89c4\u98ce\u9669\u5c06\u540c\u6b65\u6500\u5347\u3002\u6ce8\u518c\u4e00\u4e2a\u7ed3\u6784\u5408\u89c4\u7684\u7f8e\u56fd\u516c\u53f8\uff0c\u662f\u57fa\u7840\u52a8\u4f5c\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u4e8c\u3001\u6838\u67e5\u4f60\u7684Nexus\u72b6\u6001<\/strong><\/h5>\n\n\n\n<p>\u591a\u4e2a\u5dde\u4ed3\u50a8\u610f\u5473\u7740\u591a\u4e2a\u5dde\u7a0e\u52a1\u4e49\u52a1\u3002Part A\u5230\u671f\u4e4b\u9645\uff0c\u6b63\u662f\u91cd\u65b0\u68b3\u7406\u5dde\u7a0eNexus\u7684\u7a97\u53e3\u671f\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u4e09\u3001\u505a\u4e00\u6b21\u5173\u7a0e\u6210\u672c\u6d4b\u7b97<\/strong><\/h5>\n\n\n\n<p>\u75287\u670824\u65e5\u4e4b\u540e\u7684\u7a0e\u7387\u91cd\u65b0\u7b97\u4e00\u904d\u4f60\u7684\u4ea7\u54c1\u6210\u672c\u7ed3\u6784\uff0c\u628a\u5408\u89c4\u6210\u672c\u7b97\u8fdb\u53bb\u518d\u770b\u5229\u6da6\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u4f01\u8d22\u76c8\u53ef\u4ee5\u5e2e\u4f60\u505a\u4ec0\u4e48<\/strong><\/h5>\n\n\n\n<p>\u4f01\u8d22\u76c8\u4e3a\u8de8\u5883\u5356\u5bb6\u63d0\u4f9b<strong>\u7f8e\u56fd\u516c\u53f8\u6ce8\u518c\u3001EIN\u7533\u8bf7\u3001\u5dde\u7a0e\u5408\u89c4\u89c4\u5212\u3001Nexus\u8bc4\u4f30<\/strong>\u670d\u52a1\uff0c\u5e2e\u52a9\u5356\u5bb6\u5728\u5173\u7a0e\u653f\u7b56\u6301\u7eed\u6f14\u53d8\u7684\u80cc\u666f\u4e0b\u5efa\u7acb\u6e05\u6670\u3001\u53ef\u6301\u7eed\u7684\u5408\u89c4\u4e3b\u4f53\u67b6\u6784\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u4f60\u5bf97\u670824\u65e5\u4e4b\u540e\u7684\u7a0e\u52a1\u5f71\u54cd\u6709\u7591\u95ee\uff0c\u6216\u8005\u4e0d\u786e\u5b9a\u81ea\u5df1\u7684\u4e3b\u4f53\u7ed3\u6784\u662f\u5426\u80fd\u5e94\u5bf9\u65b0\u4e00\u8f6e301\u5173\u7a0e\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\u505a\u4e00\u6b21\u514d\u8d39\u8bc4\u4f30\u3002<\/p>\n\n\n\n<p><strong>\u8054\u7cfb\u4f01\u8d22\u76c8<\/strong>::<strong>Cell phone: 18676749275<\/strong> \uff5c <strong>WeChat: qcygscszk<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"500\" src=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/03\/20260323160847384.jpg\" alt=\"\" class=\"wp-image-8427\" style=\"width:647px;height:auto\" srcset=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/03\/20260323160847384.jpg 900w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/03\/20260323160847384-300x167.jpg 300w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/03\/20260323160847384-768x427.jpg 768w, https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/03\/20260323160847384-18x10.jpg 18w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Enterprise Finance 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