{"id":20271,"date":"2026-10-30T23:41:01","date_gmt":"2026-10-30T15:41:01","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/20271"},"modified":"2026-10-30T23:41:01","modified_gmt":"2026-10-30T15:41:01","slug":"%e9%a6%99%e6%b8%af%e5%85%ac%e5%8f%b8%e3%80%81%e5%86%85%e5%9c%b0%e5%85%ac%e5%8f%b8%e8%bf%98%e6%98%af%e5%8f%8c%e4%b8%bb%e4%bd%93%e5%b9%b6%e8%a1%8c%ef%bc%9f%e5%9b%9b%e7%a7%8d%e5%87%ba%e6%b5%b7%e5%9c%ba","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/20271","title":{"rendered":"\u9999\u6e2f\u516c\u53f8\u3001\u5185\u5730\u516c\u53f8\u8fd8\u662f\u53cc\u4e3b\u4f53\u5e76\u884c\uff1f\u56db\u79cd\u51fa\u6d77\u573a\u666f\u9009\u578b\u4e0e\u5185\u5730\u8054\u52a8\u94fe\u8def\u5bf9\u7167"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/10\/20261030233905484.jpg\" alt=\"\u4f01\u8d22\u76c8\u96c6\u56e2 \u00b7 \u626b\u7801\u514d\u8d39\u54a8\u8be2\u5ba2\u670d\uff08\u56fd\u5185\u516c\u53f8\u6ce8\u518c\uff5c\u6d77\u5916\u516c\u53f8\u6ce8\u518c\uff1a\u9999\u6e2f\/\u7f8e\u56fd\/\u65e5\u672c\/\u82f1\u56fd\/\u65b0\u52a0\u5761\/\u6cf0\u56fd\/\u8d8a\u5357\uff09\uff0c\u54a8\u8be2\u7535\u8bdd\/\u5fae\u4fe1\uff1a18676749275\" \/><\/p>\n<blockquote>\n<p>\u4f01\u8d22\u76c8\u96c6\u56e2\u4e13\u4e1a\u63d0\u4f9b\u9999\u6e2f\u516c\u53f8\u4e0e\u5185\u5730\u516c\u53f8\u53cc\u4e3b\u4f53\u6ce8\u518c\u3001ODI \u5907\u6848\u4e0e\u8de8\u5883\u67b6\u6784\u642d\u5efa\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<p>&#8220;\u6211\u5df2\u7ecf\u6709\u5185\u5730\u516c\u53f8\u4e86\uff0c\u8fd8\u8981\u4e0d\u8981\u6ce8\u518c\u9999\u6e2f\u516c\u53f8\uff1f&#8221;\u8fd9\u4e2a\u95ee\u9898\uff0c\u5341\u573a\u54a8\u8be2\u91cc\u80fd\u542c\u5230\u516b\u573a\u3002\u95ee\u7684\u4eba\u5f80\u5f80\u5df2\u7ecf\u5728\u4e24\u8fb9\u90fd\u82b1\u4e86\u94b1\uff0c\u5374\u8bf4\u4e0d\u6e05\u54ea\u5bb6\u4e3b\u4f53\u8be5\u7b7e\u5408\u540c\u3001\u54ea\u5bb6\u4e3b\u4f53\u8be5\u6536\u94b1\u3001\u5229\u6da6\u6700\u540e\u600e\u4e48\u5408\u6cd5\u56de\u5230\u81ea\u5df1\u624b\u4e0a\u3002<\/p>\n<p><strong>\u5148\u628a\u6838\u5fc3\u7ed3\u8bba\u653e\u524d\u9762\uff1a\u9999\u6e2f\u516c\u53f8\u548c\u5185\u5730\u516c\u53f8\u4e0d\u662f\u66ff\u4ee3\u5173\u7cfb\uff0c\u800c\u662f\u5206\u5de5\u5173\u7cfb\u3002\u5185\u5730\u4e3b\u4f53\u89e3\u51b3&#8221;\u751f\u4ea7\u3001\u91c7\u8d2d\u3001\u51fa\u53e3\u9000\u7a0e\u3001\u4eba\u5458\u793e\u4fdd&#8221;\uff0c\u9999\u6e2f\u4e3b\u4f53\u89e3\u51b3&#8221;\u6536\u5916\u6c47\u3001\u7b7e\u6d77\u5916\u5408\u540c\u3001\u6301\u6709\u54c1\u724c\u4e0e\u80a1\u6743&#8221;\u3002\u771f\u6b63\u51b3\u5b9a\u4f60\u8981\u4e0d\u8981\u591a\u6ce8\u518c\u4e00\u5bb6\u7684\uff0c\u662f\u5ba2\u6237\u5728\u54ea\u91cc\u3001\u94b1\u4ece\u54ea\u91cc\u56de\u3001\u672a\u6765\u8981\u4e0d\u8981\u878d\u8d44\u3002<\/strong><\/p>\n<h2>01 \u56db\u79cd\u5178\u578b\u573a\u666f\uff0c\u5bf9\u5e94\u56db\u79cd\u9009\u578b<\/h2>\n<table>\n<tbody>\n<tr>\n<th>take<\/th>\n<th>Recommended Subjects<\/th>\n<th>\u5173\u952e\u7406\u7531<\/th>\n<th>\u9700\u8981\u914d\u5957<\/th>\n<\/tr>\n<tr>\n<td>\u4e9a\u9a6c\u900a\/\u72ec\u7acb\u7ad9\u5356\u5bb6\uff0c\u5e73\u53f0\u56de\u6b3e\u4e3a\u4e3b<\/td>\n<td>\u9999\u6e2f\u516c\u53f8 + \u5185\u5730\u516c\u53f8<\/td>\n<td>\u9999\u6e2f\u6536\u5916\u6c47\u65e0\u7ba1\u5236\uff0c\u5185\u5730\u505a\u91c7\u8d2d\u4e0e\u9000\u7a0e<\/td>\n<td>\u9999\u6e2f\u8d26\u6237\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863<\/td>\n<\/tr>\n<tr>\n<td>\u4f20\u7edf\u5916\u8d38\uff0c\u4fe1\u7528\u8bc1\/TT \u7ed3\u7b97<\/td>\n<td>\u9999\u6e2f\u516c\u53f8\u4e3a\u4e3b<\/td>\n<td>\u6d77\u5916\u5ba2\u6237\u63a5\u53d7\u5ea6\u9ad8\uff0c\u7b7e\u7ea6\u4fbf\u5229<\/td>\n<td>\u9999\u6e2f\u8d26\u6237\u3001\u5ba1\u8ba1\u62a5\u544a<\/td>\n<\/tr>\n<tr>\n<td>\u54c1\u724c\u51fa\u6d77\uff0c\u8981\u505a\u6d77\u5916\u5546\u6807\u4e0e\u672c\u5730\u516c\u53f8<\/td>\n<td>\u9999\u6e2f\u63a7\u80a1 + \u6d77\u5916\u5b50\u516c\u53f8<\/td>\n<td>\u80a1\u6743\u6e05\u6670\uff0c\u4fbf\u4e8e\u518d\u6295\u8d44<\/td>\n<td>\u9999\u6e2f\u5ba1\u8ba1\u3001\u5883\u5916\u6295\u8d44\u5907\u6848<\/td>\n<\/tr>\n<tr>\n<td>\u8ba1\u5212\u5883\u5916\u878d\u8d44\u6216\u4e0a\u5e02<\/td>\n<td>\u5f00\u66fc\/BVI + \u9999\u6e2f + \u5185\u5730<\/td>\n<td>\u9999\u6e2f\u4f5c\u4e3a\u4e2d\u95f4\u5c42\uff0c\u4eab\u53d7\u7a0e\u6536\u534f\u5b9a<\/td>\n<td>\u7ea2\u7b79\u67b6\u6784\u300137 \u53f7\u6587\u7c7b\u767b\u8bb0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5982\u679c\u53ea\u662f\u5076\u5c14\u63a5\u51e0\u7b14\u5c0f\u989d\u5916\u6c47\uff0c\u6ca1\u5fc5\u8981\u4e00\u4e0a\u6765\u5c31\u642d\u4e09\u5c42\u67b6\u6784\uff1b\u67b6\u6784\u6bcf\u591a\u4e00\u5c42\uff0c\u5e74\u5ba1\u3001\u5ba1\u8ba1\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u7684\u6210\u672c\u5c31\u591a\u4e00\u4efd\u3002\u4e00\u5bb6\u9999\u6e2f\u516c\u53f8\u4e00\u5e74\u7684\u57fa\u7840\u7ef4\u62a4\u8d39\u5728 1.3 \u4e07\u81f3 2.5 \u4e07\u6e2f\u5e01\u533a\u95f4\uff0c\u4e09\u5c42\u5c31\u662f\u4e09\u4efd\u3002<\/p>\n<h2>02 \u4e09\u6761\u5185\u5730\u8054\u52a8\u94fe\u8def\uff0c\u8d70\u9519\u4e00\u6761\u5c31\u5361\u4f4f<\/h2>\n<p><strong>\u94fe\u8def\u4e00\uff1a\u8d27\u7269\u8d38\u6613\uff08\u6700\u5e38\u89c1\uff0c\u4e5f\u6700\u5bb9\u6613\u88ab\u7a0e\u52a1\u8d28\u7591\uff09<\/strong><\/p>\n<p>\u5185\u5730\u516c\u53f8\u628a\u8d27\u5356\u7ed9\u9999\u6e2f\u516c\u53f8\uff0c\u9999\u6e2f\u516c\u53f8\u518d\u5356\u7ed9\u6d77\u5916\u5ba2\u6237\u3002\u8fd9\u6761\u94fe\u8def\u5408\u6cd5\uff0c\u4f46\u5fc5\u987b\u6ee1\u8db3\u4e24\u4e2a\u6761\u4ef6\uff1a\u4e00\u662f\u8d27\u7269\u771f\u5b9e\u51fa\u5883\u3001\u6709\u5bf9\u5e94\u7684\u62a5\u5173\u5355\u548c\u7269\u6d41\u5355\u636e\uff1b\u4e8c\u662f\u4e24\u8fb9\u5b9a\u4ef7\u8981\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u4e0d\u80fd\u628a\u5229\u6da6\u5168\u90e8\u7559\u5728\u9999\u6e2f\u3001\u8ba9\u5185\u5730\u516c\u53f8\u957f\u671f\u5fae\u5229\u6216\u4e8f\u635f\u3002<\/p>\n<p>\u67d0\u7535\u5b50\u914d\u4ef6\u884c\u4e1a\u7684\u6848\u4f8b\uff1a\u5185\u5730\u516c\u53f8\u5e74\u51fa\u53e3 3,000 \u4e07\u4eba\u6c11\u5e01\uff0c\u6bdb\u5229\u7387\u5e38\u5e74 3%\uff0c\u9999\u6e2f\u516c\u53f8\u6bdb\u5229\u7387 35%\u3002\u8fd9\u79cd\u7ed3\u6784\u5728\u7a0e\u52a1\u5927\u6570\u636e\u6bd4\u5bf9\u4e0b\u51e0\u4e4e\u5fc5\u7136\u88ab\u95ee\u8be2\uff0c\u8865\u7a0e\u52a0\u6ede\u7eb3\u91d1\u5f80\u5f80\u4e00\u6b21\u6027\u5403\u6389\u51e0\u5e74\u5229\u6da6\u3002<\/p>\n<p><strong>\u94fe\u8def\u4e8c\uff1aODI \u5907\u6848\uff08\u5185\u5730\u4f01\u4e1a\u53bb\u9999\u6e2f\u8bbe\u5b50\u516c\u53f8\uff09<\/strong><\/p>\n<p>\u5185\u5730\u516c\u53f8\u60f3\u5728\u9999\u6e2f\u8bbe\u5b50\u516c\u53f8\u5e76\u771f\u5b9e\u51fa\u8d44\uff0c\u9700\u8981\u8d70\u5883\u5916\u6295\u8d44\u5907\u6848\uff1a\u53d1\u6539\u59d4\u7acb\u9879\u3001\u5546\u52a1\u90e8\u5907\u6848\u3001\u94f6\u884c\u529e\u7406\u5916\u6c47\u767b\u8bb0\u3002\u4e09\u4e2a\u73af\u8282\u7f3a\u4e00\u4e0d\u53ef\u3002\u5b9e\u8df5\u4e2d\u5361\u5f97\u6700\u4e45\u7684\u662f&#8221;\u6295\u8d44\u771f\u5b9e\u6027\u8bf4\u660e&#8221;\u2014\u2014\u4e3a\u4ec0\u4e48\u6295\u3001\u6295\u591a\u5c11\u3001\u94b1\u600e\u4e48\u7528\uff0c\u8981\u80fd\u81ea\u5706\u5176\u8bf4\u30023 \u4ebf\u7f8e\u5143\u4ee5\u4e0a\u7684\u9879\u76ee\u8fd8\u8981\u62a5\u5230\u56fd\u5bb6\u5c42\u9762\u5907\u6848\uff0c\u5468\u671f\u660e\u663e\u62c9\u957f\u3002<\/p>\n<p>\u6ca1\u505a\u5907\u6848\u5c31\u76f4\u63a5\u4ece\u5185\u5730\u6c47\u6b3e\u51fa\u53bb\uff0c\u8d44\u91d1\u51fa\u5883\u8fd9\u4e00\u73af\u5c31\u8fc7\u4e0d\u4e86\uff1b\u7528\u4e2a\u4eba\u8d26\u6237&#8221;\u8682\u8681\u642c\u5bb6&#8221;\uff0c\u5219\u89e6\u78b0\u5916\u6c47\u7ba1\u7406\u7ea2\u7ebf\u3002<\/p>\n<p><strong>\u94fe\u8def\u4e09\uff1a\u5229\u6da6\u56de\u6d41\uff08\u94b1\u600e\u4e48\u5408\u6cd5\u56de\u5230\u8001\u677f\u53e3\u888b\uff09<\/strong><\/p>\n<p>\u9999\u6e2f\u516c\u53f8\u8d5a\u4e86\u94b1\uff0c\u56de\u5185\u5730\u6709\u4e09\u6761\u5e38\u89c1\u8def\u5f84\uff1a\u5411\u5185\u5730\u516c\u53f8\u5206\u7ea2\uff08\u9700\u5728\u5185\u5730\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5883\u5916\u5df2\u7eb3\u7a0e\u989d\u53ef\u62b5\u514d\uff09\u3001\u5411\u4e2a\u4eba\u80a1\u4e1c\u5206\u7ea2\uff08\u9999\u6e2f\u4e0d\u5bf9\u80a1\u606f\u5f81\u5229\u5f97\u7a0e\uff0c\u4f46\u4e2a\u4eba\u5728\u5185\u5730\u9700\u6309 20% \u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09\u3001\u652f\u4ed8\u771f\u5b9e\u670d\u52a1\u8d39\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff08\u9700\u6709\u5408\u540c\u3001\u6709\u5b9e\u8d28\u670d\u52a1\u3001\u4ee3\u6263\u4ee3\u7f34\u589e\u503c\u7a0e\u4e0e\u6240\u5f97\u7a0e\uff09\u3002<\/p>\n<p>\u4e09\u6761\u8def\u5404\u6709\u7a0e\u8d1f\uff0c\u9009\u54ea\u6761\u53d6\u51b3\u4e8e\u80a1\u4e1c\u8eab\u4efd\u548c\u8d44\u91d1\u7528\u9014\uff0c\u4e0d\u80fd\u4e00\u6982\u800c\u8bba\u3002<\/p>\n<h2>03 \u7a0e\u8d1f\u6d4b\u7b97\uff1a500 \u4e07\u6e2f\u5e01\u5229\u6da6\uff0c\u4e09\u79cd\u7ed3\u6784\u5dee\u591a\u5c11<\/h2>\n<p>\u5047\u8bbe\u4e00\u5bb6\u8de8\u5883\u8d38\u6613\u516c\u53f8\u5e74\u5ea6\u5229\u6da6 500 \u4e07\u6e2f\u5e01\uff0c\u5168\u90e8\u7559\u5728\u9999\u6e2f\u4e3b\u4f53\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<th>Structure<\/th>\n<th>taxation method<\/th>\n<th>\u7a0e\u989d\uff08\u6e2f\u5e01\uff09<\/th>\n<th>Effective tax burden<\/th>\n<\/tr>\n<tr>\n<td>\u5168\u90e8\u5728\u5185\u5730<\/td>\n<td>25% \u4f01\u4e1a\u6240\u5f97\u7a0e<\/td>\n<td>\u7ea6 125 \u4e07\uff08\u4eba\u6c11\u5e01\u53e3\u5f84\u53e6\u7b97\uff09<\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td>\u9999\u6e2f\u6807\u51c6\u7a0e\u7387<\/td>\n<td>16.5%<\/td>\n<td>82.5 \u4e07<\/td>\n<td>16.5%<\/td>\n<\/tr>\n<tr>\n<td>\u9999\u6e2f\u4e24\u7ea7\u5236<\/td>\n<td>\u9996 200 \u4e07 8.25%\uff0c\u4f59 300 \u4e07 16.5%<\/td>\n<td>16.5 \u4e07 + 49.5 \u4e07 = 66 \u4e07<\/td>\n<td>13.2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e24\u7ea7\u5236\u53ea\u9002\u7528\u4e8e\u4e00\u5bb6\u5173\u8054\u516c\u53f8\uff0c\u96c6\u56e2\u5185\u591a\u5bb6\u9999\u6e2f\u516c\u53f8\u53ea\u80fd\u6307\u5b9a\u4e00\u5bb6\u4eab\u53d7\u3002\u81f3\u4e8e 5% \u7279\u60e0\u7a0e\u7387\uff0c\u90a3\u662f\u9762\u5411\u5148\u8fdb\u5236\u9020\u3001\u521b\u79d1\u7814\u53d1\u3001\u603b\u90e8\u6d3b\u52a8\u3001\u7269\u6d41\u4f9b\u5e94\u94fe\u3001\u6307\u5b9a\u91d1\u878d\u4e1a\u52a1\u4e94\u7c7b\u6d3b\u52a8\u7684\u5b9a\u5411\u653f\u7b56\uff0c\u9700\u8981\u5b9e\u8d28\u7ecf\u8425\u3001\u96c7\u5458\u4e0e\u672c\u5730\u5f00\u652f\u8fbe\u6807\u3001\u5e76\u7ecf\u5ba1\u6279\u53d1\u8bc1\uff0c\u666e\u901a\u8d38\u6613\u516c\u53f8\u4e0d\u5728\u8986\u76d6\u8303\u56f4\u5185\uff0c\u6ce8\u518c\u4e00\u5bb6\u9999\u6e2f\u516c\u53f8\u5e76\u4e0d\u4f1a\u81ea\u52a8\u9002\u7528\u3002<\/p>\n<h2>04 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