{"id":18045,"date":"2026-09-15T10:20:04","date_gmt":"2026-09-15T02:20:04","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/18045"},"modified":"2026-09-15T10:20:10","modified_gmt":"2026-09-15T02:20:10","slug":"%e6%8b%bf%e9%a6%99%e6%b8%af%e8%ba%ab%e4%bb%bd%e5%90%8e%e5%86%85%e5%9c%b0%e7%a4%be%e4%bf%9d%e4%b8%8e%e4%b8%aa%e7%a8%8e%e6%80%8e%e4%b9%88%e7%ae%97%ef%bc%9a183%e5%a4%a9%e8%a7%84%e5%88%99%e4%b8%8e","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/18045","title":{"rendered":"\u62ff\u9999\u6e2f\u8eab\u4efd\u540e\u5185\u5730\u793e\u4fdd\u4e0e\u4e2a\u7a0e\u600e\u4e48\u7b97\uff1a183\u5929\u89c4\u5219\u4e0e\u53cc\u91cd\u7a0e\u52a1\u5c45\u6c11\u5904\u7406"},"content":{"rendered":"<h2>\u4e00\u3001\u9999\u6e2f\u8eab\u4efd\u4e0d\u7b49\u4e8e\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u7ec8\u6b62<\/h2>\n<p>\u4e00\u4e2a\u666e\u904d\u8bef\u89e3\u662f\uff1a\u62ff\u5230\u9999\u6e2f\u8eab\u4efd\u540e\uff0c\u5185\u5730\u7684\u7eb3\u7a0e\u4e49\u52a1\u5c31\u81ea\u52a8\u7ed3\u675f\u4e86\u3002\u5b9e\u9645\u5e76\u975e\u5982\u6b64\u3002<\/p>\n<p>\u4e2d\u56fd\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u4e0b\uff0c<strong>Individual Residents<\/strong>\u662f\u6307\u5728\u4e2d\u56fd\u5883\u5185\u6709\u4f4f\u6240\uff0c\u6216\u8005\u65e0\u4f4f\u6240\u800c\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5728\u4e2d\u56fd\u5883\u5185\u5c45\u4f4f\u7d2f\u8ba1\u6ee1<strong>183\u5929<\/strong>\u7684\u4e2a\u4eba\u3002\u5c45\u6c11\u4e2a\u4eba\u9700\u5c31<strong>\u5883\u5185\u548c\u5883\u5916\u6240\u5f97<\/strong>\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1b\u975e\u5c45\u6c11\u4e2a\u4eba\u4ec5\u5c31<strong>\u5883\u5185\u6240\u5f97<\/strong>\u7eb3\u7a0e\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u5373\u4fbf\u6301\u6709\u9999\u6e2f\u8eab\u4efd\u8bc1\uff0c\u82e5\u4ecd\u957f\u671f\u5728\u5185\u5730\u5c45\u4f4f\u751f\u6d3b\uff0c183\u5929\u6807\u51c6\u5f88\u5bb9\u6613\u8fbe\u5230\uff0c\u5185\u5730\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u4f9d\u7136\u6210\u7acb\u3002<strong>\u7b7e\u8bc1\u6216\u5c45\u7559\u8eab\u4efd\u4e0e\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u662f\u4e24\u4e2a\u72ec\u7acb\u5224\u65ad\uff0c\u4e0d\u80fd\u76f8\u4e92\u66ff\u4ee3\u3002<\/strong><\/p>\n<h2>\u4e8c\u3001183\u5929\u600e\u4e48\u6570<\/h2>\n<p><strong>\u8ba1\u7b97\u53e3\u5f84<\/strong>\uff1a\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\uff08\u516c\u53861\u67081\u65e5\u81f312\u670831\u65e5\uff09\u5185\uff0c\u5728\u4e2d\u56fd\u5883\u5185\u5c45\u4f4f\u7d2f\u8ba1\u6ee1183\u5929\u3002<\/p>\n<p><strong>\u5173\u952e\u7ec6\u8282<\/strong>\uff1a\u5728\u4e2d\u56fd\u5883\u5185\u505c\u7559\u5f53\u5929\u6ee124\u5c0f\u65f6\u7684\uff0c\u8ba1\u5165\u5883\u5185\u5c45\u4f4f\u5929\u6570\uff1b\u505c\u7559\u4e0d\u8db324\u5c0f\u65f6\u7684\uff0c\u4e0d\u8ba1\u5165\u3002\u8fd9\u4e2a\u89c4\u5219\u610f\u5473\u7740\u9891\u7e41\u5f80\u8fd4\u4e24\u5730\u7684&#8221;\u5f53\u5929\u6765\u56de&#8221;\u4e0d\u8ba1\u5165\u5929\u6570\uff0c\u4f46\u4e00\u65e6\u5728\u5883\u5185\u8fc7\u591c\u5373\u8ba1\u5165\u3002<\/p>\n<p><strong>&#8220;\u6709\u4f4f\u6240&#8221;\u7684\u8ba4\u5b9a<\/strong>\uff1a\u56e0\u6237\u7c4d\u3001\u5bb6\u5ead\u3001\u7ecf\u6d4e\u5229\u76ca\u5173\u7cfb\u800c\u4e60\u60ef\u6027\u5728\u4e2d\u56fd\u5883\u5185\u5c45\u4f4f\uff0c\u5373\u53ef\u80fd\u88ab\u8ba4\u5b9a\u4e3a&#8221;\u6709\u4f4f\u6240&#8221;\u3002\u8fd9\u79cd\u60c5\u51b5\u4e0d\u53d7183\u5929\u9650\u5236\uff0c\u76f4\u63a5\u6784\u6210\u5c45\u6c11\u4e2a\u4eba\u3002<\/p>\n<h2>\u4e09\u3001\u516d\u5e74\u89c4\u5219\uff1a\u7b2c\u4e03\u5e74\u662f\u4e00\u9053\u5206\u6c34\u5cad<\/h2>\n<p>with regards to<strong>\u65e0\u4f4f\u6240<\/strong>\u7684\u4e2a\u4eba\uff0c\u5b58\u5728\u4e00\u4e2a\u91cd\u8981\u7684\u8fc7\u6e21\u5b89\u6392\uff1a<\/p>\n<p>\u82e5\u6b64\u524d\u516d\u5e74\uff08\u8fde\u7eed\u516d\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\uff09\u4e2d\uff0c\u6bcf\u5e74\u5728\u5883\u5185\u5c45\u4f4f\u5747\u7d2f\u8ba1\u6ee1183\u5929\uff0c<strong>\u4e14\u6ca1\u6709\u4efb\u4f55\u4e00\u5e74\u5355\u6b21\u79bb\u5883\u8d85\u8fc730\u5929<\/strong>\uff0c\u5219\u4ece\u7b2c\u4e03\u5e74\u8d77\uff0c\u5176<strong>\u5883\u5916\u6240\u5f97\u4e5f\u9700\u5728\u5185\u5730\u7eb3\u7a0e<\/strong>The<\/p>\n<p>\u53cd\u4e4b\uff0c\u53ea\u8981\u5728\u8fd9\u516d\u5e74\u4e2d\u4efb\u4f55\u4e00\u5e74\u4e0d\u6ee1\u8db3183\u5929\uff0c\u6216\u8005\u67d0\u4e00\u5e74\u51fa\u73b0\u5355\u6b21\u79bb\u5883\u8d85\u8fc730\u5929\uff0c\u516d\u5e74\u671f\u95f4\u5373\u91cd\u65b0\u8ba1\u7b97\u3002<\/p>\n<p>\u8fd9\u6761\u89c4\u5219\u7684\u5b9e\u9645\u610f\u4e49\u662f\uff1a<strong>\u5b83\u7ed9\u4e86\u8de8\u5883\u5de5\u4f5c\u8005\u4e00\u4e2a\u53ef\u89c4\u5212\u7684\u7a97\u53e3\uff0c\u4f46\u7a97\u53e3\u7684\u7ef4\u62a4\u9700\u8981\u4e3b\u52a8\u7ba1\u7406\u51fa\u5165\u5883\u8282\u594f<\/strong>\uff0c\u800c\u4e0d\u662f\u88ab\u52a8\u7b49\u5f85\u3002<\/p>\n<p><strong>\u4e0a\u8ff0\u89c4\u5219\u7684\u5177\u4f53\u9002\u7528\u4ee5\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u53ca\u5176\u5b9e\u65bd\u6761\u4f8b\uff0c\u4ee5\u53ca\u8d22\u653f\u90e8\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u7684\u76f8\u5173\u89c4\u5b9a\u4e3a\u51c6\u3002<\/strong><\/p>\n<h2>\u56db\u3001\u53cc\u91cd\u7a0e\u52a1\u5c45\u6c11\u600e\u4e48\u5904\u7406<\/h2>\n<p>\u5f53\u4e00\u4e2a\u4eba\u540c\u65f6\u88ab\u5185\u5730\u4e0e\u9999\u6e2f\u8ba4\u5b9a\u4e3a\u7a0e\u52a1\u5c45\u6c11\u65f6\uff0c\u9700\u6309<strong>\u5185\u5730\u4e0e\u9999\u6e2f\u4e4b\u95f4\u7684\u7a0e\u6536\u5b89\u6392<\/strong>\u4e2d\u7684\u5c45\u6c11\u8eab\u4efd\u5224\u5b9a\u89c4\u5219\u5904\u7406\u3002\u901a\u5e38\u7684\u5224\u65ad\u987a\u5e8f\u6d89\u53ca\uff1a\u6c38\u4e45\u6027\u4f4f\u6240\u3001\u91cd\u8981\u5229\u76ca\u4e2d\u5fc3\u3001\u4e60\u60ef\u6027\u5c45\u6240\u3001\u56fd\u7c4d\u7b49\u56e0\u7d20\uff0c\u5fc5\u8981\u65f6\u7531\u53cc\u65b9\u4e3b\u7ba1\u7a0e\u52a1\u5f53\u5c40\u534f\u5546\u3002<\/p>\n<p>\u5b9e\u52a1\u4e2d\u7684\u5904\u7406\u8981\u70b9\uff1a<\/p>\n<ol>\n<li><strong>\u5148\u5224\u5b9a\u5c45\u6c11\u8eab\u4efd\u5f52\u5c5e<\/strong>\uff0c\u518d\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u8303\u56f4<\/li>\n<li><strong>\u5df2\u5728\u5883\u5916\u7f34\u7eb3\u7684\u7a0e\u6b3e\u53ef\u6309\u89c4\u5b9a\u62b5\u514d<\/strong>\uff0c\u4f46\u62b5\u514d\u989d\u4e0d\u5f97\u8d85\u8fc7\u6309\u5185\u5730\u7a0e\u6cd5\u8ba1\u7b97\u7684\u5e94\u7eb3\u7a0e\u989d<\/li>\n<li><strong>\u62b5\u514d\u9700\u63d0\u4f9b\u5883\u5916\u5b8c\u7a0e\u51ed\u8bc1<\/strong>\uff0c\u51ed\u8bc1\u7f3a\u5931\u4f1a\u5bfc\u81f4\u62b5\u514d\u65e0\u6cd5\u5b9e\u73b0<\/li>\n<li><strong>\u4e24\u5730\u7684\u8bfe\u7a0e\u5e74\u5ea6\u4e0e\u7533\u62a5\u671f\u9650\u4e0d\u540c<\/strong>\uff0c\u9700\u5206\u522b\u6309\u5404\u81ea\u8981\u6c42\u7533\u62a5<\/li>\n<\/ol>\n<h2>\u4e94\u3001\u793e\u4fdd\u4e0e\u516c\u79ef\u91d1\uff1a\u53d6\u5f97\u9999\u6e2f\u8eab\u4efd\u540e\u600e\u4e48\u529e<\/h2>\n<p><strong>\u5728\u804c\u804c\u5de5<\/strong>\uff1a\u82e5\u4ecd\u5728\u5185\u5730\u7528\u4eba\u5355\u4f4d\u5c31\u4e1a\uff0c\u7528\u4eba\u5355\u4f4d\u4e0e\u4e2a\u4eba\u7684\u793e\u4fdd\u7f34\u7eb3\u4e49\u52a1\u901a\u5e38\u7ee7\u7eed\u5b58\u5728\uff0c\u4e0e\u662f\u5426\u6301\u6709\u9999\u6e2f\u8eab\u4efd\u65e0\u76f4\u63a5\u5173\u8054\u3002<\/p>\n<p><strong>\u7075\u6d3b\u5c31\u4e1a\u4eba\u5458<\/strong>\uff1a\u53ef\u4ee5\u4e2a\u4eba\u8eab\u4efd\u53c2\u52a0\u4f01\u4e1a\u804c\u5de5\u57fa\u672c\u517b\u8001\u4fdd\u9669\u4e0e\u57fa\u672c\u533b\u7597\u4fdd\u9669\uff0c\u5177\u4f53\u53c2\u4fdd\u6761\u4ef6\u4e0e\u6d41\u7a0b\u4ee5\u5f53\u5730\u793e\u4fdd\u7ecf\u529e\u673a\u6784\u89c4\u5b9a\u4e3a\u51c6\u3002<\/p>\n<p><strong>\u5df2\u8fbe\u9000\u4f11\u5e74\u9f84\u6216\u5df2\u7f34\u6ee1\u5e74\u9650<\/strong>\uff1a\u5df2\u6309\u6708\u9886\u53d6\u57fa\u672c\u517b\u8001\u91d1\u7684\u4eba\u5458\uff0c\u5373\u4fbf\u53d6\u5f97\u9999\u6e2f\u8eab\u4efd\uff0c\u901a\u5e38\u53ef\u7ee7\u7eed\u9886\u53d6\uff0c\u4f46\u9700\u6309\u8981\u6c42\u5b8c\u6210\u8d44\u683c\u8ba4\u8bc1\uff08\u5982\u751f\u5b58\u8ba4\u8bc1\uff09\uff0c\u5177\u4f53\u4ee5\u793e\u4fdd\u7ecf\u529e\u673a\u6784\u89c4\u5b9a\u4e3a\u51c6\u3002<\/p>\n<p><strong>\u4f4f\u623f\u516c\u79ef\u91d1<\/strong>\uff1a\u53d6\u5f97\u9999\u6e2f\u8eab\u4efd\u540e\uff0c\u4f4f\u623f\u516c\u79ef\u91d1\u7684\u63d0\u53d6\u4e0e\u8f6c\u79fb\u653f\u7b56\u5404\u5730\u5b58\u5728\u5dee\u5f02\u3002\u90e8\u5206\u5730\u533a\u5141\u8bb8\u56e0\u51fa\u5883\u5b9a\u5c45\u7b49\u539f\u56e0\u529e\u7406\u9500\u6237\u63d0\u53d6\uff0c<strong>\u5177\u4f53\u6761\u4ef6\u4e0e\u6240\u9700\u6750\u6599\u4ee5\u5f53\u5730\u4f4f\u623f\u516c\u79ef\u91d1\u7ba1\u7406\u4e2d\u5fc3\u89c4\u5b9a\u4e3a\u51c6<\/strong>The<\/p>\n<h2>\u516d\u3001\u56db\u4e2a\u5e38\u89c1\u8bef\u533a<\/h2>\n<p><strong>\u8bef\u533a\u4e00\uff1a\u53ea\u8981\u4e00\u5e74\u5728\u5185\u5730\u5f85\u4e0d\u6ee1183\u5929\u5c31\u4e0d\u7528\u4ea4\u7a0e\u3002<\/strong> \u975e\u5c45\u6c11\u4e2a\u4eba\u4ecd\u9700\u5c31<strong>\u5883\u5185\u6240\u5f97<\/strong>\u7eb3\u7a0e\uff0c\u5305\u62ec\u6765\u6e90\u4e8e\u5883\u5185\u7684\u5de5\u8d44\u85aa\u91d1\u3001\u52b3\u52a1\u62a5\u916c\u3001\u7a3f\u916c\u4e0e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3002<\/p>\n<p><strong>\u8bef\u533a\u4e8c\uff1a\u5883\u5916\u8d26\u6237\u91cc\u7684\u94b1\u4e0e\u5185\u5730\u65e0\u5173\u3002<\/strong> \u6784\u6210\u5185\u5730\u7a0e\u52a1\u5c45\u6c11\u540e\uff0c\u5883\u5916\u6240\u5f97\u540c\u6837\u8d1f\u6709\u7533\u62a5\u4e49\u52a1\uff1b\u5728CRS\/AEOI\u6846\u67b6\u4e0b\uff0c\u8d26\u6237\u4fe1\u606f\u7684\u8de8\u5883\u4ea4\u6362\u5df2\u7ecf\u5e38\u6001\u5316\u3002<\/p>\n<p><strong>\u8bef\u533a\u4e09\uff1a\u9999\u6e2f\u8eab\u4efd\u53ef\u4ee5\u89c4\u907f\u793e\u4fdd\u7f34\u7eb3\u3002<\/strong> \u5728\u5185\u5730\u5c31\u4e1a\u5373\u4ea7\u751f\u793e\u4fdd\u4e49\u52a1\uff0c\u4e0e\u5c45\u7559\u8eab\u4efd\u65e0\u5173\u3002<\/p>\n<p><strong>\u8bef\u533a\u56db\uff1a\u7a0e\u6536\u5b89\u6392\u7b49\u540c\u4e8e\u514d\u7a0e\u3002<\/strong> \u7a0e\u6536\u5b89\u6392\u89e3\u51b3\u7684\u662f<strong>Avoid Double Taxation<\/strong>together with<strong>\u5212\u5206\u5f81\u7a0e\u6743<\/strong>\u7684\u95ee\u9898\uff0c\u4e0d\u610f\u5473\u7740\u4efb\u4f55\u4e00\u65b9\u653e\u5f03\u5f81\u7a0e\u3002<\/p>\n<h2>\u4e03\u3001\u4e00\u4efd\u5e74\u5ea6\u81ea\u67e5\u6e05\u5355<\/h2>\n<ol>\n<li>\u7edf\u8ba1\u672c\u7eb3\u7a0e\u5e74\u5ea6\u5728\u5883\u5185\u5c45\u4f4f\u5929\u6570\uff0c\u5224\u65ad\u662f\u5426\u8fbe\u5230183\u5929<\/li>\n<li>\u6838\u5bf9\u516d\u5e74\u89c4\u5219\u7684\u8fde\u7eed\u6027\uff0c\u7559\u610f\u662f\u5426\u6709\u5355\u6b21\u79bb\u5883\u8d85\u8fc730\u5929\u7684\u8bb0\u5f55<\/li>\n<li>\u68b3\u7406\u5883\u5185\u5916\u6240\u5f97\u6784\u6210\uff0c\u786e\u8ba4\u5404\u81ea\u7684\u8bfe\u7a0e\u8303\u56f4<\/li>\n<li>\u5f52\u96c6\u5883\u5916\u5b8c\u7a0e\u51ed\u8bc1\uff0c\u4e3a\u7a0e\u6536\u62b5\u514d\u505a\u51c6\u5907<\/li>\n<li>\u6838\u5bf9\u793e\u4fdd\u4e0e\u516c\u79ef\u91d1\u7684\u7f34\u7eb3\u72b6\u6001\uff0c\u8bc4\u4f30\u662f\u5426\u9700\u8c03\u6574\u53c2\u4fdd\u65b9\u5f0f<\/li>\n<li>\u5173\u6ce8\u5185\u5730\u4e0e\u9999\u6e2f\u7a0e\u6536\u5b89\u6392\u7684\u9002\u7528\u6761\u6b3e\u53d8\u5316<\/li>\n<\/ol>\n<p>\u8de8\u5883\u8eab\u4efd\u7684\u7a0e\u52a1\u5904\u7406\uff0c\u6838\u5fc3\u4e0d\u662f&#8221;\u9009\u4e00\u4e2a\u7a0e\u7387\u4f4e\u7684\u5730\u65b9&#8221;\uff0c\u800c\u662f<strong>\u628a\u5c45\u6c11\u8eab\u4efd\u5224\u5b9a\u3001\u6240\u5f97\u6765\u6e90\u5212\u5206\u4e0e\u62b5\u514d\u51ed\u8bc1\u4e09\u4ef6\u4e8b\u505a\u5b9e<\/strong>\u3002\u89c4\u5212\u505a\u5f97\u8d8a\u65e9\uff0c\u53ef\u9009\u62e9\u7684\u4f59\u5730\u8d8a\u5927\u3002<\/p>\n<p>\u4f01\u8d22\u76c8\u63d0\u4f9b\u8de8\u5883\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u5224\u5b9a\u3001183\u5929\u4e0e\u516d\u5e74\u89c4\u5219\u7684\u5e74\u5ea6\u6d4b\u7b97\u3001\u5883\u5185\u5916\u6240\u5f97\u7533\u62a5\u4e0e\u7a0e\u6536\u62b5\u514d\u8f85\u5bfc\u670d\u52a1\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u53d6\u5f97\u9999\u6e2f\u8eab\u4efd\u5e76\u4e0d\u5f53\u7136\u514d\u9664\u5185\u5730\u7684\u7a0e\u52a1\u5c45\u6c11\u4e49\u52a1\u3002\u4e2d\u56fd\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e0a\uff0c\u65e0\u4f4f\u6240\u4e2a\u4eba\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\u5728\u5883\u5185\u5c45\u4f4f\u7d2f\u8ba1\u6ee1183\u5929\u5373\u6784\u6210\u5c45\u6c11\u4e2a\u4eba\uff1b\u8fde\u7eed\u6ee1\u516d\u5e74\u540e\u7684\u7b2c\u4e03\u5e74\u8d77\uff0c\u5168\u7403\u6240\u5f97\u5747\u9700\u5728\u5185\u5730\u7eb3\u7a0e\u3002\u672c\u6587\u62c6\u89e3183\u5929\u4e0e\u516d\u5e74\u89c4\u5219\u7684\u8ba1\u7b97\u65b9\u5f0f\u3001\u53cc\u91cd\u7a0e\u52a1\u5c45\u6c11\u7684\u5904\u7406\u987a\u5e8f\uff0c\u4ee5\u53ca\u793e\u4fdd\u4e0e\u516c\u79ef\u91d1\u5728\u53d6\u5f97\u9999\u6e2f\u8eab\u4efd\u540e\u7684\u5b89\u6392\u8def\u5f84\u3002<\/p>","protected":false},"author":10,"featured_media":18044,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2014,17,18,13],"tags":[2194,2195,2196,2188,1646],"class_list":["post-18045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2014","category-allguide","category-recomguide","category-guide","tag-2194","tag-2195","tag-2196","tag-2188","tag-1646"],"yoast_head":"<!-- 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