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\u5ba1\u6838\u6d41\u7a0b\u4e0e\u5468\u671f\u3002<\/strong> \u79bb\u5cb8\u8c41\u514d\u7533\u8bf7\u63d0\u4ea4\u540e\uff0c\u7a0e\u52a1\u5c40\u901a\u5e38\u9700\u89816-12\u4e2a\u6708\u5b8c\u6210\u5ba1\u6838\u3002\u5ba1\u6838\u901a\u8fc7\u540e\uff0c\u76f8\u5173\u5229\u6da6\u514d\u7f34\u5229\u5f97\u7a0e\uff0c\u4e14\u901a\u5e383-5\u5e74\u5185\u7a0e\u52a1\u5c40\u4e0d\u4f1a\u518d\u5c31\u540c\u4e00\u4f01\u4e1a\u7684\u8c41\u514d\u8d44\u683c\u8fdb\u884c\u91cd\u65b0\u6838\u67e5\uff08\u9664\u975e\u4f01\u4e1a\u7ecf\u8425\u6a21\u5f0f\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff09\u3002\u4f46\u9996\u6b21\u7533\u8bf7\u88ab\u62d2\u7684\uff0c\u4f01\u4e1a\u9700\u8981\u5728\u540e\u7eed\u5e74\u5ea6\u91cd\u65b0\u7533\u8bf7\u5e76\u63d0\u4f9b\u66f4\u5145\u5206\u7684\u6750\u6599\u3002<\/p>\n

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\"\u626b\u7801\u6dfb\u52a0\u5ba2\u670d\uff0c\u83b7\u53d6\u4f01\u8d22\u76c8\u670d\u52a1\u6e05\u5355\"<\/p>\n

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FSIE\uff08Foreign-Sourced Income Exemption\uff09\u5236\u5ea6\u662f\u9999\u6e2f\u4e3a\u54cd\u5e94\u6b27\u76df\u7a0e\u52a1\u900f\u660e\u5ea6\u8981\u6c42\u800c\u5f15\u5165\u7684\u65b0\u7a0e\u5236\uff0c\u9488\u5bf9\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u88ab\u52a8\u6536\u5165\u5b9e\u65bd\u65b0\u7684\u7a0e\u52a1\u89c4\u5219\u3002<\/p>\n

\u9002\u7528\u8303\u56f4\u3002<\/strong> FSIE\u5236\u5ea6\u9002\u7528\u4e8e”\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2”\u2014\u2014\u5373\u5728\u81f3\u5c11\u4e24\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u8bbe\u6709\u8fd0\u8425\u5b9e\u4f53\u7684\u4f01\u4e1a\u96c6\u56e2\u3002\u5982\u679c\u9999\u6e2f\u516c\u53f8\u662f\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u6210\u5458\uff08\u5982\u901a\u8fc7\u6bcd\u516c\u53f8\u6216\u5b50\u516c\u53f8\u5728\u5883\u5916\u6709\u5b9e\u4f53\uff09\uff0c\u5219FSIE\u89c4\u5219\u9002\u7528\u3002\u4ec5\u5728\u9999\u6e2f\u672c\u5730\u7ecf\u8425\u7684\u5355\u4e00\u5b9e\u4f53\u4f01\u4e1a\u4e0d\u53d7FSIE\u7ea6\u675f\u3002<\/p>\n

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\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u62a5\u7a0e\u8868\u3002<\/strong> \u5ba1\u8ba1\u62a5\u544a\u51fa\u5177\u540e\uff0c\u8fde\u540c\u5229\u5f97\u7a0e\u62a5\u7a0e\u8868\uff08BIR51\uff09\u3001\u7a0e\u9879\u8ba1\u7b97\u8868\u548c\u76f8\u5173\u9644\u4ef6\u4e00\u5e76\u63d0\u4ea4\u7a0e\u52a1\u5c40\u3002\u63d0\u4ea4\u671f\u9650\u901a\u5e38\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7ea65-6\u4e2a\u6708\uff08\u4ee5\u62a5\u7a0e\u8868\u4e0a\u7684\u622a\u6b62\u65e5\u671f\u4e3a\u51c6\uff09\uff0c\u903e\u671f\u63d0\u4ea4\u5c06\u9762\u4e34\u7f5a\u6b3e\u3002<\/p>\n

\u65e0\u8fd0\u8425\u5ba1\u8ba1\u62a5\u544a\u3002<\/strong> \u5bf9\u4e8e\u5168\u5e74\u65e0\u4e1a\u52a1\u53d1\u751f\u7684\u516c\u53f8\uff0c\u4ecd\u9700\u7531\u6301\u724c\u4f1a\u8ba1\u5e08\u51fa\u5177”\u65e0\u8fd0\u8425\u5ba1\u8ba1\u62a5\u544a”\uff08\u4e5f\u53ebDormant Audit Report\uff09\uff0c\u968f\u62a5\u7a0e\u8868\u63d0\u4ea4\u3002\u65e0\u8fd0\u8425\u62a5\u544a\u7684\u5ba1\u8ba1\u7a0b\u5e8f\u76f8\u5bf9\u7b80\u5316\uff0c\u4f46\u4ecd\u9700\u4f1a\u8ba1\u5e08\u6838\u5b9e\u516c\u53f8\u786e\u5b9e\u65e0\u4e1a\u52a1\u53d1\u751f\u3002\u8bb8\u591a\u4f01\u4e1a\u4e3b\u5ffd\u89c6\u8fd9\u4e00\u8981\u6c42\uff0c\u5bfc\u81f4\u62a5\u7a0e\u903e\u671f\uff0c\u5f71\u54cd\u516c\u53f8\u826f\u597d\u5b58\u7eed\u72b6\u6001\u548c\u94f6\u884c\u8d26\u6237\u7684\u6b63\u5e38\u4f7f\u7528\u3002<\/p>\n

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