{"id":20228,"date":"2026-10-30T23:36:08","date_gmt":"2026-10-30T15:36:08","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/20228"},"modified":"2026-10-30T23:36:08","modified_gmt":"2026-10-30T15:36:08","slug":"%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e6%9e%b6%e6%9e%84%e6%80%8e%e4%b9%88%e6%90%ad%ef%bc%9a%e6%8e%a7%e8%82%a1%e3%80%81%e6%94%b6%e6%ac%be%e3%80%81%e5%93%81%e7%89%8c%e4%b8%89%e5%b1%82%e4%b8%bb%e4%bd%93","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/20228","title":{"rendered":"\u9999\u6e2f\u516c\u53f8\u67b6\u6784\u600e\u4e48\u642d\uff1a\u63a7\u80a1\u3001\u6536\u6b3e\u3001\u54c1\u724c\u4e09\u5c42\u4e3b\u4f53\u5206\u5de5\u4e0e\u7a0e\u8d1f\u6d4b\u7b97"},"content":{"rendered":"

\"\u4f01\u8d22\u76c8\u96c6\u56e2<\/p>\n

\n

\u4f01\u8d22\u76c8\u96c6\u56e2\u4e13\u4e1a\u63d0\u4f9b\u9999\u6e2f\u516c\u53f8\u6ce8\u518c\u3001\u67b6\u6784\u642d\u5efa\u4e0eODI\u5907\u6848\u914d\u5957\u670d\u52a1\uff0c\u6709\u9700\u8981\u968f\u65f6\u8054\u7cfb\u6211\u4eec\uff08\u54a8\u8be2\u7535\u8bdd\/\u5fae\u4fe1\uff1a18676749275\uff09\u3002<\/p>\n<\/blockquote>\n

\u4e00\u4e2a\u9999\u6e2f\u516c\u53f8\u8d26\u6237\uff0c\u6536\u4e9a\u9a6c\u900a\u8d27\u6b3e\u3001\u6536\u5e73\u53f0\u4f63\u91d1\u3001\u6536\u670d\u52a1\u8d39\u3001\u4ed8\u5de5\u5382\u8d27\u6b3e\u3001\u4ed8\u5e7f\u544a\u8d39\u3001\u518d\u7ed9\u81ea\u5df1\u8f6c\u4e00\u7b14\u751f\u6d3b\u8d39\u2014\u2014\u8fd9\u662f\u8fc7\u53bb\u51e0\u5e74\u6700\u5e38\u89c1\u7684\u51fa\u6d77\u8001\u677f\u64cd\u4f5c\u3002\u505a\u5c0f\u7684\u65f6\u5019\u6ca1\u611f\u89c9\uff0c\u505a\u5230\u5e74\u6d41\u6c34\u4e09\u5343\u4e07\uff0c\u95ee\u9898\u5c31\u6765\u4e86\uff1a\u94f6\u884c\u95ee\u4f60\u8fd9\u7b14\u94b1\u4ec0\u4e48\u6027\u8d28\uff0c\u4f60\u7b54\u4e0d\u4e0a\u6765\uff1b\u7a0e\u5c40\u95ee\u4f60\u8fd9\u7b14\u5229\u6da6\u54ea\u6765\u7684\uff0c\u4f60\u7684\u8d26\u5957\u5bf9\u4e0d\u4e0a\uff1b\u60f3\u878d\u8d44\uff0c\u6295\u8d44\u4eba\u95ee\u4e3b\u4f53\u5728\u54ea\u3001\u80a1\u6743\u600e\u4e48\u7a7f\u900f\uff0c\u4f60\u66f4\u7b54\u4e0d\u4e0a\u6765\u3002<\/p>\n

\u5148\u628a\u6838\u5fc3\u7ed3\u8bba\u653e\u524d\u9762\uff1a\u67b6\u6784\u4e0d\u662f\u5c42\u6570\u8d8a\u591a\u8d8a\u9ad8\u7ea7\uff0c\u800c\u662f\u8ba9”\u5408\u540c\u6d41\u3001\u8d27\u6743\u6d41\u3001\u8d44\u91d1\u6d41”\u4e09\u6d41\u5bf9\u5f97\u4e0a\u3002\u4e00\u5c42\u80fd\u8bf4\u6e05\u7684\uff0c\u4e0d\u8981\u642d\u4e09\u5c42\uff1b\u975e\u8981\u52a0\u5c42\uff0c\u6bcf\u4e00\u5c42\u90fd\u8981\u6709\u72ec\u7acb\u7684\u5546\u4e1a\u7406\u7531\u3002<\/p>\n

\u4e00\u3001\u4e09\u79cd\u5e38\u89c1\u67b6\u6784\uff0c\u5148\u770b\u6e05\u5dee\u522b<\/h2>\n\n\n\n\n\n\n
\u67b6\u6784\u5f62\u6001<\/th>\n\u5178\u578b\u7ed3\u6784<\/th>\nApplicable Stage<\/th>\n\u5e74\u7ef4\u62a4\u6210\u672c\uff08\u4f30\uff09<\/th>\n\u4e3b\u8981\u98ce\u9669<\/th>\n<\/tr>\n
\u5355\u5c42\u9999\u6e2f\u516c\u53f8<\/td>\n\u5185\u5730\u4e2a\u4eba \u2192 \u9999\u6e2f\u516c\u53f8 \u2192 \u5e73\u53f0\/\u5ba2\u6237<\/td>\n\u5e74\u8425\u6536 500 \u4e07\u4ee5\u5185\uff0c\u8bd5\u6c34\u671f<\/td>\n8,000\u201315,000 \u6e2f\u5143<\/td>\n\u80a1\u4e1c\u65e0\u9650\u8d23\u4efb\u4f20\u5bfc\u3001\u5229\u6da6\u4e0e\u4e2a\u4eba\u8d44\u4ea7\u6df7\u540c<\/td>\n<\/tr>\n
\u53cc\u5c42\uff1a\u9999\u6e2f\u63a7\u80a1 + \u9999\u6e2f\u8fd0\u8425<\/td>\n\u4e2a\u4eba \u2192 \u9999\u6e2f\u63a7\u80a1 \u2192 \u9999\u6e2f\u8fd0\u8425\u516c\u53f8<\/td>\n\u591a\u5e73\u53f0\u3001\u591a\u5e97\u94fa\u3001\u9700\u8981\u5206\u8d26<\/td>\n20,000\u201340,000 \u6e2f\u5143<\/td>\n\u4e24\u5c42\u90fd\u9700\u5ba1\u8ba1\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u8981\u8bf4\u5f97\u6e05<\/td>\n<\/tr>\n
\u4e09\u5c42\uff1aBVI\/\u5f00\u66fc + \u9999\u6e2f + \u5185\u5730<\/td>\n\u5f00\u66fc \u2192 \u9999\u6e2f \u2192 \u5185\u5730WFOE\/\u5de5\u5382<\/td>\n\u6709\u878d\u8d44\u3001\u4e0a\u5e02\u9884\u671f\u3001\u591a\u56fd\u4e1a\u52a1<\/td>\n60,000 \u6e2f\u5143\u4ee5\u4e0a<\/td>\n\u5185\u5730\u7aef\u9700ODI\u5907\u6848\uff0c\u672a\u5907\u6848\u8d44\u91d1\u56de\u4e0d\u6765<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u771f\u6b63\u7684\u5206\u6c34\u5cad\u4e0d\u5728\u9999\u6e2f\u8fd9\u4e00\u5c42\uff0c\u800c\u5728”\u94b1\u600e\u4e48\u51fa\u53bb\u3001\u5229\u6da6\u600e\u4e48\u56de\u6765”\u3002\u9999\u6e2f\u672c\u8eab\u4e0d\u5f81\u80a1\u606f\u9884\u63d0\u7a0e\uff0c\u4e5f\u4e0d\u5f81\u8d44\u672c\u5229\u5f97\u7a0e\uff0c\u8fd9\u662f\u5b83\u4f5c\u4e3a\u63a7\u80a1\u5e73\u53f0\u7684\u6838\u5fc3\u4ef7\u503c\uff1b\u4f46\u5982\u679c\u5185\u5730\u7aef\u6ca1\u6709\u505aODI\uff08\u5883\u5916\u76f4\u63a5\u6295\u8d44\uff09\u5907\u6848\uff0c\u9999\u6e2f\u516c\u53f8\u8d5a\u7684\u94b1\u60f3\u5408\u89c4\u56de\u5185\u5730\uff0c\u5c31\u4f1a\u5361\u5728\u94f6\u884c\u548c\u5916\u6c47\u8fd9\u4e00\u5173\u3002<\/p>\n

\u4e8c\u3001\u7a0e\u8d1f\u5230\u5e95\u5dee\u591a\u5c11\uff1a\u4e00\u7b14 800 \u4e07\u5229\u6da6\u7684\u6d4b\u7b97<\/h2>\n

\u9999\u6e2f\u5229\u5f97\u7a0e\u7684\u6807\u51c6\u7a0e\u7387\u662f 16.5%\u3002\u73b0\u884c\u4e24\u7ea7\u5236\u4e0b\uff0c\u6cd5\u56e2\u9996 200 \u4e07\u6e2f\u5143\u5e94\u8bc4\u7a0e\u5229\u6da6\u6309 8.25% \u5f81\u6536\uff0c\u8d85\u51fa\u90e8\u5206\u56de\u5230 16.5%\u3002\u6ce8\u610f\u4e24\u7ea7\u5236\u662f”\u6bcf\u5bb6\u5173\u8054\u96c6\u56e2\u53ea\u80fd\u4e00\u5bb6\u4eab\u53d7”\uff0c\u4e0d\u662f\u6bcf\u5bb6\u516c\u53f8\u90fd\u80fd\u62ff\u3002<\/p>\n

\u4ee5\u5408\u8d44\u683c\u5e74\u5ea6\u5229\u6da6 800 \u4e07\u6e2f\u5143\u6d4b\u7b97\uff1a<\/p>\n\n\n\n\n\n\n\n
Situation<\/th>\ncalculation method<\/th>\nProfits tax payable<\/th>\n\u5b9e\u9645\u7a0e\u8d1f\u7387<\/th>\n<\/tr>\n
standard rate<\/td>\n800 \u4e07 \u00d7 16.5%<\/td>\n132 \u4e07\u6e2f\u5143<\/td>\n16.5%<\/td>\n<\/tr>\n
\u4e24\u7ea7\u5236\uff08\u4ec5\u4e00\u5bb6\u9002\u7528\uff09<\/td>\n200 \u4e07 \u00d7 8.25% + 600 \u4e07 \u00d7 16.5%<\/td>\n115.5 \u4e07\u6e2f\u5143<\/td>\n14.4%<\/td>\n<\/tr>\n
5% \u7279\u60e0\u7a0e\u7387\uff08\u9700\u5ba1\u6279\uff09<\/td>\n800 \u4e07 \u00d7 5%<\/td>\n40 \u4e07\u6e2f\u5143<\/td>\n5%<\/td>\n<\/tr>\n
8.25% \u534a\u7a0e\u6863\uff08\u9700\u5ba1\u6279\uff09<\/td>\n800 \u4e07 \u00d7 8.25%<\/td>\n66 \u4e07\u6e2f\u5143<\/td>\n8.25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u5dee\u4ef7\u6446\u5728\u8fd9\u91cc\uff1a\u4ece 132 \u4e07\u964d\u5230 40 \u4e07\uff0c\u7701 92 \u4e07\u3002\u4f46\u8bf7\u52a1\u5fc5\u770b\u6e05\u524d\u63d0\u2014\u20145% \u548c 8.25% \u8fd9\u4e24\u6863\u662f\u5b9a\u5411\u62db\u5546\u5f15\u8d44\u653f\u7b56\uff0c\u53ea\u9762\u5411\u5148\u8fdb\u5236\u9020\u3001\u521b\u79d1\u7814\u53d1\u3001\u603b\u90e8\u6d3b\u52a8\u3001\u7269\u6d41\u4f9b\u5e94\u94fe\u7ba1\u7406\u3001\u6307\u5b9a\u91d1\u878d\u4e1a\u52a1\u4e94\u7c7b\u8ba2\u660e\u6d3b\u52a8\uff0c\u4e14\u8981\u6c42\u9999\u6e2f\u672c\u5730\u6709\u771f\u5b9e\u96c7\u5458\u548c\u8425\u8fd0\u5f00\u652f\u3001\u63d0\u4ea4\u5546\u4e1a\u8ba1\u5212\u3001\u7ecf\u5ba1\u6279\u62ff\u5230\u8ba4\u53ef\u8bc1\u660e\u4e66\u3002\u5df2\u7ecf\u8425\u7684\u5b58\u91cf\u4f01\u4e1a\uff0c\u4f18\u60e0\u53ea\u9002\u7528\u4e8e”\u65b0\u589e\u5229\u6da6”\uff0c\u4e00\u822c\u6309\u4f18\u60e0\u671f\u5229\u6da6\u51cf\u53bb\u6b64\u524d\u8fde\u7eed 3 \u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5e73\u5747\u5229\u6da6\u6838\u7b97\u3002<\/p>\n

\u6362\u53e5\u8bdd\u8bf4\uff0c\u6ce8\u518c\u4e00\u5bb6\u9999\u6e2f\u516c\u53f8\u4e0d\u7b49\u4e8e\u81ea\u52a8\u62ff\u5230 5%\u3002\u7eaf\u8d44\u91d1\u8fc7\u8d26\u3001\u65e0\u672c\u5730\u4eba\u5458\u3001\u65e0\u5b9e\u9645\u529e\u516c\u7684\u7a7a\u58f3\uff0c\u8fde\u7533\u8bf7\u8d44\u683c\u90fd\u6ca1\u6709\u3002<\/p>\n

\u4e09\u3001\u4ec0\u4e48\u573a\u666f\u8be5\u52a0\u4e00\u5c42<\/h2>\n
    \n
  1. \u591a\u5e97\u94fa\u591a\u5e73\u53f0<\/strong>\uff1a\u6bcf\u4e2a\u5e73\u53f0\u4e00\u4e2a\u8fd0\u8425\u4e3b\u4f53\uff0c\u4e0a\u9762\u67b6\u4e00\u5c42\u63a7\u80a1\uff0c\u907f\u514d\u5355\u5e97\u88ab\u5c01\u7275\u8fde\u5168\u90e8\u8d44\u91d1\u3002<\/li>\n
  2. \u6709\u878d\u8d44\u6216\u4e0a\u5e02\u9884\u671f<\/strong>\uff1a\u6295\u8d44\u4eba\u8981\u7684\u662f\u5e72\u51c0\u7684\u80a1\u6743\u7ed3\u6784\uff0c\u5f00\u66fc\/BVI \u9876\u5c42 + \u9999\u6e2f\u4e2d\u5c42\u662f\u5e38\u89c1\u89e3\u6cd5\uff0c\u4f46\u6bcf\u4e00\u5c42\u90fd\u8981\u6709\u5546\u4e1a\u5b9e\u8d28\uff0c\u4e0d\u80fd\u53ea\u4e3a\u907f\u7a0e\u3002<\/li>\n
  3. \u54c1\u724c\u4e0e\u8d38\u6613\u5206\u79bb<\/strong>\uff1a\u54c1\u724c\u6301\u6709\u4e3b\u4f53\u6536\u6388\u6743\u8d39\uff0c\u8fd0\u8425\u4e3b\u4f53\u505a\u9500\u552e\uff0c\u4e24\u8005\u4e4b\u95f4\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u8981\u6709\u53ef\u6bd4\u4f9d\u636e\uff0c\u5426\u5219\u4e00\u65b9\u88ab\u67e5\uff0c\u53e6\u4e00\u65b9\u8ddf\u7740\u8865\u7a0e\u3002<\/li>\n
  4. \u5185\u5730\u6709\u5de5\u5382\u6216\u56e2\u961f<\/strong>\uff1a\u9999\u6e2f\u516c\u53f8\u5bf9\u5185\u5730\u6295\u8d44\uff0c\u9700\u8981\u529e\u7406ODI\u5907\u6848\uff0c\u62ff\u5230\u5907\u6848\u8bc1\u4e66\u540e\u8d44\u91d1\u624d\u80fd\u5408\u6cd5\u51fa\u5883\u3001\u5229\u6da6\u624d\u80fd\u5408\u6cd5\u56de\u6765\u3002<\/li>\n<\/ol>\n

    \u56db\u3001\u4e09\u4e2a\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u7ec6\u8282<\/h2>\n

    \u7b2c\u4e00\uff0c\u5e74\u5ea6\u7ef4\u62a4\u662f\u521a\u6027\u6210\u672c\u3002<\/strong> \u9999\u6e2f\u516c\u53f8\u6bcf\u5e74\u8981\u505a\u5468\u5e74\u7533\u62a5\u3001\u6362\u5546\u4e1a\u767b\u8bb0\u8bc1\u3001\u505a\u8d26\u5ba1\u8ba1\u3001\u62a5\u7a0e\u3002\u903e\u671f\u7533\u62a5\u7684\u7f5a\u6b3e\u4ece 105 \u6e2f\u5143\u8d77\u9636\u68af\u4e0a\u5347\uff0c\u62d6\u5230\u88ab\u9664\u540d\uff0c\u6062\u590d\u6210\u672c\u8fdc\u9ad8\u4e8e\u5f53\u5e74\u7701\u4e0b\u7684\u4ee3\u7406\u8d39\u3002<\/p>\n

    \u7b2c\u4e8c\uff0c\u5ba1\u8ba1\u4e0d\u662f\u53ef\u9009\u9879\u3002<\/strong> \u9999\u6e2f\u516c\u53f8\u62a5\u7a0e\u5fc5\u987b\u9644\u5ba1\u8ba1\u62a5\u544a\uff0c\u5373\u4f7f\u5f53\u671f\u4e8f\u635f\u3001\u5373\u4f7f\u6ca1\u6709\u8fd0\u8425\u3002\u6240\u8c13”\u96f6\u7533\u62a5”\u53ea\u9002\u7528\u4e8e\u4ece\u672a\u5f00\u4e1a\u3001\u65e0\u94f6\u884c\u6d41\u6c34\u7684\u6781\u7a84\u60c5\u5f62\uff0c\u6709\u6d41\u6c34\u8fd8\u62a5\u96f6\uff0c\u5c5e\u4e8e\u9ad8\u98ce\u9669\u64cd\u4f5c\u3002<\/p>\n

    \u7b2c\u4e09\uff0c\u94f6\u884c\u5f00\u6237\u8981\u8ddf\u67b6\u6784\u5339\u914d\u3002<\/strong> \u4e09\u5c42\u67b6\u6784\u53bb\u5f00\u6237\uff0c\u94f6\u884c\u4f1a\u8981\u6c42\u63d0\u4f9b\u6bcf\u4e00\u5c42\u7684\u80a1\u6743\u6587\u4ef6\u3001\u4e1a\u52a1\u5408\u540c\u3001\u4e0a\u4e0b\u6e38\u51ed\u8bc1\u3002\u67b6\u6784\u8d8a\u590d\u6742\uff0c\u5f00\u6237\u96be\u5ea6\u8d8a\u9ad8\uff0c\u8fd9\u4e00\u70b9\u8981\u5728\u642d\u5efa\u524d\u5c31\u60f3\u6e05\u695a\uff0c\u800c\u4e0d\u662f\u5f00\u5b8c\u6237\u518d\u8865\u3002<\/p>\n

    \u67b6\u6784\u662f\u505a\u751f\u610f\u7684\u9aa8\u67b6\uff0c\u4e0d\u662f\u7a0e\u7b79\u7684\u9b54\u672f\u3002\u5148\u60f3\u6e05\u695a\u4e1a\u52a1\u600e\u4e48\u8d70\uff0c\u518d\u51b3\u5b9a\u4e3b\u4f53\u600e\u4e48\u642d\uff1b\u5148\u7b97\u6e05\u7ef4\u62a4\u6210\u672c\uff0c\u518d\u51b3\u5b9a\u8981\u4e0d\u8981\u52a0\u5c42\u3002\u4ee5\u4e0a\u7a0e\u7387\u4e0e\u653f\u7b56\u5b89\u6392\u4ee5\u9999\u6e2f\u7279\u533a\u653f\u5e9c\u53ca\u5185\u5730\u4e3b\u7ba1\u90e8\u95e8\u6700\u65b0\u516c\u5e03\u4e3a\u51c6\u3002<\/p>\n

    \"\u4f01\u8d22\u76c8\u96c6\u56e2<\/p>\n

    \n

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