{"id":18719,"date":"2026-09-28T10:02:18","date_gmt":"2026-09-28T02:02:18","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/18719"},"modified":"2026-09-28T10:02:20","modified_gmt":"2026-09-28T02:02:20","slug":"%e9%a6%99%e6%b8%af%e4%bc%81%e4%b8%9a%e8%b4%a2%e8%b5%84%e4%b8%ad%e5%bf%83%e5%8d%8a%e7%a8%8e2026%ef%bc%9a8-25%e6%80%8e%e4%b9%88%e9%80%82%e7%94%a8%ef%bc%8c2027%e5%b9%b4%e5%88%86%e7%ba%a7%e5%88%b6","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/18719","title":{"rendered":"\u9999\u6e2f\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u534a\u7a0e2026\uff1a8.25%\u600e\u4e48\u9002\u7528\uff0c2027\u5e74\u5206\u7ea7\u5236\u4e0e\u9884\u5ba1\u673a\u5236\u9884\u544a"},"content":{"rendered":"<h2>\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u4e3a\u4ec0\u4e48\u503c\u5f97\u5173\u6ce8<\/h2>\n<p>\u8de8\u56fd\u4f01\u4e1a\u5728\u9999\u6e2f\u96c6\u4e2d\u7ba1\u7406\u8d44\u91d1\u3001\u914d\u7f6e\u8d44\u4ea7\u548c\u7ba1\u63a7\u98ce\u9669\uff0c\u662f\u9999\u6e2f\u4f5c\u4e3a\u56fd\u9645\u91d1\u878d\u4e2d\u5fc3\u7684\u6838\u5fc3\u529f\u80fd\u4e4b\u4e00\u3002\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u7a0e\u5236\u5219\u8fde\u63a5\u4e86\u91d1\u878d\u4e0e\u8d38\u6613\u4e24\u4e2a\u7ef4\u5ea6\uff1a\u4e00\u65b9\u9762\u6d89\u53ca\u96c6\u56e2\u878d\u8d44\u3001\u8d44\u91d1\u8c03\u62e8\u3001\u7ed3\u7b97\u6e05\u7b97\u548c\u98ce\u9669\u7ba1\u7406\uff0c\u53e6\u4e00\u65b9\u9762\u670d\u52a1\u4e8e\u9ad8\u589e\u503c\u4f9b\u5e94\u94fe\u670d\u52a1\u4e2d\u5fc3\u5efa\u8bbe\uff0c\u652f\u6301\u4f01\u4e1a\u901a\u8fc7\u9999\u6e2f\u8fdb\u884c\u56fd\u9645\u8ba2\u5355\u3001\u6c47\u5151\u3001\u8d38\u6613\u91d1\u878d\u548c\u4f9b\u5e94\u94fe\u7ba1\u7406\u3002<\/p>\n<p>\u5bf9\u5728\u5185\u5730\u4e0e\u6d77\u5916\u5747\u6709\u4e1a\u52a1\u5e03\u5c40\u7684\u96c6\u56e2\u800c\u8a00\uff0c\u628a\u8d22\u8d44\u529f\u80fd\u653e\u5728\u9999\u6e2f\uff0c\u65e2\u662f\u8d44\u91d1\u6548\u7387\u7684\u8003\u91cf\uff0c\u4e5f\u662f\u7a0e\u52a1\u5b89\u6392\u7684\u8003\u91cf\u3002<\/p>\n<h2>\u73b0\u884c\u534a\u7a0e\u5236\u5ea6\u7684\u6838\u5fc3\u89c4\u5219<\/h2>\n<p>\u9999\u6e2f\u73b0\u884c\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u4f18\u60e0\u81ea2016\/17\u8bfe\u7a0e\u5e74\u5ea6\u8d77\u9002\u7528\u3002\u5408\u8d44\u683c\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u4ece<strong>\u5408\u8d44\u683c\u501f\u8d37\u4ea4\u6613\u3001\u5408\u8d44\u683c\u4f01\u4e1a\u8d22\u8d44\u670d\u52a1\u548c\u5408\u8d44\u683c\u4f01\u4e1a\u8d22\u8d44\u4ea4\u6613<\/strong>\u53d6\u5f97\u7684\u5408\u8d44\u683c\u5229\u6da6\uff0c\u9002\u7528\u4e00\u822c\u5229\u5f97\u7a0e\u7387\u7684\u4e00\u534a\u3002\u4ee5\u6cd5\u56e2\u4e00\u822c16.5%\u7684\u5229\u5f97\u7a0e\u7a0e\u7387\u8ba1\u7b97\uff0c\u5408\u8d44\u683c\u5229\u6da6\u76f8\u5e94\u9002\u7528<strong>8.25%<\/strong>the tax rate.<\/p>\n<p>\u9002\u7528\u8fd9\u9879\u4f18\u60e0\u9700\u8981\u6ee1\u8db3\u51e0\u9879\u6761\u4ef6\uff1a<\/p>\n<ul>\n<li>\u6cd5\u56e2\u987b\u7b26\u5408<strong>\u4e13\u7528\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3<\/strong>maybe<strong>\u5b89\u5168\u6e2f\u89c4\u5219<\/strong>\u7b49\u8d44\u683c\u6761\u4ef6<\/li>\n<li>\u987b\u5c31\u9002\u7528\u534a\u7a0e\u4f18\u60e0\u4f5c\u51fa<strong>option<\/strong>\uff08\u5373\u4f5c\u51fa\u7533\u8bf7\uff0c\u5e76\u975e\u81ea\u52a8\u9002\u7528\uff09<\/li>\n<li>\u6709\u5173\u5229\u6da6\u987b\u6765\u81ea\u6cd5\u4f8b\u89c4\u5b9a\u7684\u5408\u8d44\u683c\u4f01\u4e1a\u8d22\u8d44\u6d3b\u52a8<\/li>\n<\/ul>\n<p>\u8be5\u5236\u5ea6\u540c\u65f6\u5904\u7406\u96c6\u56e2\u5185\u90e8\u878d\u8d44\u7684\u5229\u606f\u6263\u9664\u95ee\u9898\uff0c\u8fd9\u4e00\u70b9\u5bf9\u96c6\u56e2\u5185\u8d44\u91d1\u6c60\u5b89\u6392\u5c24\u4e3a\u5173\u952e\u3002<\/p>\n<h2>\u8d44\u683c\u7531\u8c01\u5224\u5b9a<\/h2>\n<p>\u4f01\u4e1a\u9700\u8981\u7406\u89e3\u7684\u662f\uff0c\u8d44\u683c\u5e76\u975e\u81ea\u6211\u8ba4\u5b9a\u3002\u7a0e\u52a1\u5c40\u4f1a\u6839\u636e\u6cd5\u56e2\u7684<strong>\u4e1a\u52a1\u8fd0\u4f5c\u3001\u4ea4\u6613\u5bf9\u8c61\u53ca\u7533\u62a5\u8d44\u6599<\/strong>\u7b49\u786e\u5b9a\u5176\u8d44\u683c\u3002\u8fd9\u610f\u5473\u7740\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\uff1a\u4ec5\u4ec5\u5728\u516c\u53f8\u540d\u79f0\u6216\u7ae0\u7a0b\u4e2d\u5199\u5165\u8d22\u8d44\u804c\u80fd\uff0c\u800c\u6ca1\u6709\u5bf9\u5e94\u7684\u4e1a\u52a1\u5b9e\u8d28\u3001\u4eba\u5458\u914d\u7f6e\u548c\u4ea4\u6613\u8bb0\u5f55\uff0c\u96be\u4ee5\u83b7\u5f97\u8ba4\u53ef\u3002<\/p>\n<p>\u5b9e\u52a1\u4e2d\uff0c\u4ee5\u4e0b\u51e0\u7c7b\u8bc1\u636e\u901a\u5e38\u5177\u6709\u8f83\u9ad8\u6743\u91cd\uff1a\u8d22\u8d44\u90e8\u95e8\u7684\u4eba\u5458\u7f16\u5236\u4e0e\u804c\u8d23\u8bf4\u660e\u3001\u8d44\u91d1\u6c60\u7ba1\u7406\u4e0e\u98ce\u9669\u7ba1\u7406\u7684\u51b3\u7b56\u8bb0\u5f55\u3001\u5173\u8054\u501f\u8d37\u5408\u540c\u7684\u5546\u4e1a\u6761\u6b3e\u3001\u96c6\u56e2\u5185\u90e8\u8d44\u91d1\u8c03\u62e8\u7684\u5b9a\u4ef7\u4f9d\u636e\u3002<\/p>\n<h2>2026\u5e74\u884c\u52a8\u8ba1\u5212\u4e0e\u65b0\u4e00\u8f6e\u4fee\u4f8b<\/h2>\n<p>\u9999\u6e2f\u653f\u5e9c\u4e8e2026\u5e746\u6708\u516c\u5e03\u300a\u9999\u6e2f\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u53d1\u5c55\u884c\u52a8\u8ba1\u5212\u300b\uff0c\u63d0\u51fa\u4ee5&#8221;4T&#8221;\u6846\u67b6\u63a8\u52a8\u8de8\u56fd\u4f01\u4e1a\u5728\u9999\u6e2f\u96c6\u4e2d\u7ba1\u7406\u8d44\u91d1\u3001\u914d\u7f6e\u8d44\u4ea7\u548c\u7ba1\u63a7\u98ce\u9669\u3002\u5176\u4e2d&#8221;\u9769\u65b0\u7a0e\u5236&#8221;\u90e8\u5206\u63d0\u51fa\u9769\u65b0\u73b0\u884c\u9002\u7528\u4e8e\u4f01\u4e1a\u8d22\u8d44\u6d3b\u52a8\u7684\u7a0e\u52a1\u4f18\u60e0\u5236\u5ea6\uff0c<strong>\u5f15\u5165\u66f4\u5177\u7ade\u4e89\u529b\u7684\u5206\u7ea7\u5236\u5ea6\uff0c\u5e76\u589e\u8bbe\u9884\u5ba1\u673a\u5236<\/strong>The<\/p>\n<p>2026\u5e74\u300a\u65bd\u653f\u62a5\u544a\u300b\u8fdb\u4e00\u6b65\u8bf4\u660e\uff0c\u653f\u5e9c\u5df2\u7ecf\u5b8c\u6210\u5bf9\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u7a0e\u52a1\u5bbd\u51cf\u63aa\u65bd\u7684\u68c0\u8ba8\uff0c\u4ee5\u53ca\u5c31\u6709\u5173\u5efa\u8bae\u8fdb\u884c\u7684\u516c\u4f17\u54a8\u8be2\u3002\u653f\u5e9c\u8ba1\u5212\u4e3a\u7ecf\u9884\u5148\u6279\u6838\u7684\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u53ca\u5176\u5173\u8054\u516c\u53f8\u63d0\u4f9b\u989d\u5916\u7a0e\u52a1\u4f18\u60e0\u3001\u7a0e\u52a1\u786e\u5b9a\u6027\u548c\u5408\u89c4\u5f39\u6027\uff0c\u76ee\u6807\u662f\u4e8e<strong>2027\u5e74\u4e0a\u534a\u5e74<\/strong>\u5411\u7acb\u6cd5\u4f1a\u63d0\u4ea4\u4fee\u8ba2\u6761\u4f8b\u8349\u6848\u3002<\/p>\n<h2>\u73b0\u9636\u6bb5\u7684\u4e0d\u786e\u5b9a\u6027<\/h2>\n<p>\u622a\u81f32026\u5e749\u6708\u4e2d\u65ec\uff0c\u65b0\u4e00\u8f6e\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u6761\u4f8b\u8349\u6848\u5c1a\u672a\u63d0\u4ea4\u3002\u4ee5\u4e0b\u4e8b\u9879\u4ecd\u6709\u5f85\u6b63\u5f0f\u8349\u6848\u660e\u786e\uff1a<\/p>\n<ul>\n<li>\u672a\u6765\u662f\u5426\u91c7\u7528\u65b0\u7684<strong>\u5206\u5c42\u7a0e\u7387<\/strong>\uff0c\u5177\u4f53\u7a0e\u7387\u6863\u6b21\u5982\u4f55\u8bbe\u7f6e<\/li>\n<li>which ones?<strong>Affiliated Companies<\/strong>\u548c\u4e1a\u52a1\u53ef\u4ee5\u7eb3\u5165\u4f18\u60e0\u8303\u56f4<\/li>\n<li><strong>\u9884\u5148\u6279\u6838<\/strong>\u7684\u5177\u4f53\u6761\u4ef6\u4e0e\u7533\u8bf7\u6d41\u7a0b<\/li>\n<li>\u5408\u89c4\u5f39\u6027\u4f53\u73b0\u5728\u54ea\u4e9b\u7533\u62a5\u73af\u8282<\/li>\n<\/ul>\n<p>\u53ef\u4ee5\u660e\u786e\u7684\u662f\uff0c\u5728\u8349\u6848\u901a\u8fc7\u524d\uff0c<strong>\u73b0\u9636\u6bb5\u7ee7\u7eed\u9002\u7528\u73b0\u884c\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u534a\u7a0e\u5236\u5ea6<\/strong>\u3002\u4f01\u4e1a\u4e0d\u5e94\u4ee5\u5c1a\u672a\u7acb\u6cd5\u7684\u9884\u671f\u7a0e\u7387\u4f5c\u4e3a\u67b6\u6784\u8bbe\u8ba1\u7684\u552f\u4e00\u4f9d\u636e\u3002<\/p>\n<h2>\u4e0e\u62db\u5546\u5f15\u8d44\u4f18\u60e0\u653f\u7b56\u5305\u7684\u533a\u522b<\/h2>\n<p>\u9700\u8981\u533a\u5206\u4e24\u5957\u62df\u8bae\u5236\u5ea6\uff1a\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u7684\u5206\u7ea7\u5236\u6539\u9769\uff0c\u9002\u7528\u4e8e\u96c6\u56e2\u8d22\u8d44\u529f\u80fd\uff1b\u800c2026\u5e74\u300a\u65bd\u653f\u62a5\u544a\u300b\u7b2c85\u6bb5\u63d0\u51fa\u7684\u62db\u5546\u5f15\u8d44\u4f18\u60e0\u653f\u7b56\u53055%\u6216\u534a\u7a0e\u4f18\u60e0\uff0c\u9762\u5411\u7684\u662f\u4ece\u4e8b\u4f9b\u5e94\u94fe\u7ba1\u7406\u548c\u91c7\u8d2d\u4e1a\u52a1\u7684\u603b\u90e8\u6216\u533a\u57df\u603b\u90e8\uff0c\u8986\u76d6\u884c\u4e1a\u66f4\u5e7f\u3001\u5ba1\u6279\u65b9\u5f0f\u66f4\u4e2a\u6027\u5316\u3002\u4e24\u8005\u9002\u7528\u57fa\u7840\u4e0d\u540c\uff0c\u4f01\u4e1a\u53ef\u6839\u636e\u81ea\u8eab\u529f\u80fd\u5b9a\u4f4d\u5206\u522b\u8bc4\u4f30\u3002<\/p>\n<p><strong>Practical Recommendations<\/strong><\/p>\n<p>\u6709\u610f\u5728\u9999\u6e2f\u8bbe\u7acb\u8d22\u8d44\u4e2d\u5fc3\u7684\u96c6\u56e2\uff0c\u5efa\u8bae\u5148\u6309\u73b0\u884c\u5236\u5ea6\u505a\u4e00\u6b21\u8d44\u683c\u81ea\u68c0\uff1a\u68b3\u7406\u8d22\u8d44\u6d3b\u52a8\u7684\u7c7b\u578b\u662f\u5426\u843d\u5728\u5408\u8d44\u683c\u8303\u56f4\u5185\u3001\u5229\u6da6\u80fd\u5426\u5355\u72ec\u6838\u7b97\u3001\u4eba\u5458\u4e0e\u51b3\u7b56\u662f\u5426\u771f\u5b9e\u5728\u6e2f\u3002\u81ea\u68c0\u901a\u8fc7\u540e\uff0c\u518d\u5c31\u9002\u7528\u534a\u7a0e\u4f5c\u51fa\u9009\u62e9\u5e76\u51c6\u5907\u7533\u62a5\u8d44\u6599\u3002\u540c\u65f6\u628a2027\u5e74\u4e0a\u534a\u5e74\u8fd9\u4e00\u7acb\u6cd5\u8282\u70b9\u7eb3\u5165\u89c4\u5212\uff0c\u9884\u7559\u67b6\u6784\u8c03\u6574\u7a97\u53e3\u3002<\/p>\n<p>\u5177\u4f53\u6761\u6587\u3001\u8d44\u683c\u6761\u4ef6\u4e0e\u6267\u884c\u6307\u5f15\uff0c\u4ee5\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u53ca\u9999\u6e2f\u7a0e\u52a1\u5c40\u5b98\u65b9\u516c\u5e03\u4e3a\u51c6\u3002<\/p>\n<p>\u4f01\u8d22\u76c8\u53ef\u534f\u52a9\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u8bc4\u4f30\u9999\u6e2f\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u7684\u8bbe\u7acb\u6761\u4ef6\u4e0e\u8d44\u683c\u81ea\u68c0\uff0c\u68b3\u7406\u5408\u8d44\u683c\u5229\u6da6\u6838\u7b97\u53e3\u5f84\uff0c\u5e76\u8ddf\u8fdb\u5206\u7ea7\u5236\u6539\u9769\u7684\u7acb\u6cd5\u8fdb\u5ea6\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f\u73b0\u884c\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u4f18\u60e0\u81ea2016\/17\u8bfe\u7a0e\u5e74\u5ea6\u8d77\u9002\u7528\uff0c\u5408\u8d44\u683c\u5229\u6da6\u6309\u4e00\u822c\u5229\u5f97\u7a0e\u7387\u7684\u4e00\u534a\u5f81\u7a0e\uff0c\u4ee5\u6cd5\u56e2\u4e00\u822c16.5%\u7a0e\u7387\u8ba1\u7b97\u53738.25%\u30022026\u5e746\u6708\u653f\u5e9c\u516c\u5e03\u300a\u9999\u6e2f\u4f01\u4e1a\u8d22\u8d44\u4e2d\u5fc3\u53d1\u5c55\u884c\u52a8\u8ba1\u5212\u300b\uff0c\u63d0\u51fa\u4ee54T\u6846\u67b6\u9769\u65b0\u7a0e\u5236\uff0c\u5f15\u5165\u66f4\u5177\u7ade\u4e89\u529b\u7684\u5206\u7ea7\u5236\u5ea6\u5e76\u589e\u8bbe\u9884\u5ba1\u673a\u5236\u3002\u672c\u6587\u68b3\u7406\u73b0\u884c\u534a\u7a0e\u7684\u9002\u7528\u6761\u4ef6\u3001\u8d44\u683c\u5224\u5b9a\u8981\u70b9\uff0c\u4ee5\u53ca2027\u5e74\u4e0a\u534a\u5e74\u624d\u63d0\u4ea4\u8349\u6848\u7684\u65b0\u4e00\u8f6e\u6539\u9769\u3002<\/p>","protected":false},"author":10,"featured_media":18718,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17,18,30],"tags":[2589,2590,2591,2592,2593],"class_list":["post-18719","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide","category-allguide","category-recomguide","category-hk-bg","tag-2589","tag-2590","tag-treasury-centre","tag-2592","tag-2593"],"yoast_head":"<!-- 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