{"id":2098,"date":"2018-05-22T08:09:17","date_gmt":"2018-05-22T00:09:17","guid":{"rendered":"http:\/\/www.thomsonscpa.com\/v3\/%e7%a8%8e%e5%8a%a1\/"},"modified":"2018-05-27T23:35:45","modified_gmt":"2018-05-27T15:35:45","slug":"%e7%a8%8e%e5%8a%a1","status":"publish","type":"page","link":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/%e7%a8%8e%e5%8a%a1\/","title":{"rendered":"\u7a0e\u52a1"},"content":{"rendered":"

\u9999\u6e2f\u7a0e\u52a1\u7b80\u4ecb<\/h2>\n

\u9999\u6e2f\u7a0e\u52a1\u4ee5\u5730\u533a\u6027\u4f5c\u5f81\u6536\u57fa\u7840\uff0c\u6362\u8a00\u4e4b\uff0c\u5018\u82e5\u6e90\u4e8e\u672c\u6e2f\u4e4b\u4e00\u5207\u5229\u6da6\u3001\u85aa\u916c\u5728\u8be5 \u8bfe\u7a0e\u5e74\u5ea6\u5219\u7528\u4f5c\u8ba1\u7b97\u4e4b\u7528\u3002\u5728\u672c\u6e2f\uff0c\u8bfe\u7a0e\u5e74\u5ea6\u7ed3\u675f\u4e8e\u540c\u5e74\u5341\u4e8c\u6708\u4e09\u5341\u4e00\u65e5\uff0c\u7fcc\u5e74 \u4e09\u6708\u4e09\u5341\u4e00\u65e5\u6216\u5176\u4ed6\u7eb3\u7a0e\u4eba\u9009\u62e9\u4e4b\u7ed3\u675f\u65e5\u3002<\/p>\n

\u9999\u6e2f\u7a0e\u52a1\u6709\u4e3b\u8981\u5206\u4e09\u5927\u79cd\u7a0e\u9879\uff0c\u5206\u522b\u4e3a\u5229\u5f97\u7a0e\u3001\u85aa\u4ff8\u7a0e\u53ca\u7269\u4e1a\u7a0e\uff1b\u9664\u6b64\u4e4b\u5916\uff0c\u6bd4\u8f83\u4e0a\u4e0d\u5927\u666e\u53ca\u7684\u7a0e\u9879\u6709\u5370\u82b1\u7a0e\u3002\u4e2a\u4eba\u800c\u8a00\uff0c\u82e5\u7eb3\u7a0e\u4eba\u4ee5\u72ec\u8d44\u6216\u5408\u5925\u5f62\u5f0f\u7ecf\u8425\u751f\u610f\u800c\u8d5a\u53d6\u4e4b\u5229\u6da6\uff1b\u53e6\u4e00\u65b9\u9762\uff0c\u6b64\u4eba\u4ea6\u4ee5\u53d7\u96c7\u5f62\u5f0f\u8d5a\u53d6\u6536\u5165\uff1b\u6b64\u7eb3\u7a0e\u4eba\u53ef\u9009\u62e9\u4ee5\u5165\u606f\u8bfe\u7a0e\u5f62\u5f0f\u62a5\u7a0e\u3000\uff0d\u3000\u5c06\u5176\u6240\u6709\u5165\u606f\u5408\u5e76\u4f5c\u8ba1\u7b97\u7a0e\u9879\u4e4b\u7528\uff0c\u51cf\u4f4e\u5176\u7a0e\u9879\u652f\u51fa\u3002<\/p>\n

\u589e\u503c\u4e4b\u7a0e\u52a1\u8ba1\u5212<\/h2>\n

\u672c\u516c\u53f8\u4e13\u957f\u4e8e\u5904\u7406\u6709\u5173\u8d38\u6613\u3001\u5236\u9020\u4e1a\u53ca\u670d\u52a1\u6027\u884c\u4e1a\u4e4b\u79bb\u5cb8\u7a0e\u6848\u4f8b\uff0c \u6211\u4eec\u8ddf\u636e\u9999\u6e2f\u7a0e\u52a1\u5c40\u7f16\u5236\u7684\u7a0e\u52a1\u6761\u4f8b\u91ca\u4e49\u53ca\u6267\u884c\u6307\u5f15\uff0c\u4e3a\u5ba2\u6237\u8bbe\u8ba1\u5468\u8be6\u4e4b\u7a0e\u52a1\u5b89\u6392\uff0c\u4ee5\u5408\u6cd5\u5730\u51cf\u4f4e\u5ba2\u6237\u4e4b\u7a0e\u52a1\u8d1f\u62c5\u3002 \u82e5\u4f01\u4e1a\u4e4b\u76c8\u5229\u6210\u529f\u5730\u88ab\u5224\u65ad\u4e3a100%\u79bb\u5cb8\u5229\u6da6\uff0c\u6b64\u5229\u6da6\u5219\u5b8c\u5168\u4e0d\u987b \u7f34\u4ed8\u9999\u6e2f\u5229\u5f97\u7a0e \u3002\u76f8\u53cd\uff0c\u82e5\u662f\u88ab\u5224\u65ad\u4e00\u534a\u4e3a\u79bb\u5cb8\u5229\u6da6\uff0c\u5219\u53e6\u4e00\u534a\u987b\u4f5c\u7f34\u7eb3\u3002<\/p>\n

\u9999\u6e2f\u5229\u5f97\u7a0e<\/h2>\n

\u8be6\u5c3d\u4e4b\u7a0e\u52a1\u670d\u52a1\u5982\u4e0b\uff1a<\/p>\n

    \n
  1. \u534f\u52a9\u5ba2\u6237\u5904\u7406\u7a0e\u52a1\u5c40\u67e5\u8be2 (Queries) \u53ca\u89e3\u7b54\u7a0e\u52a1\u5c40\u63d0\u51fa\u4e4b\u95ee\u9898\uff1b<\/li>\n
  2. \u4f5c\u4e3a\u5ba2\u6237\u7684\u7a0e\u52a1\u4ee3\u8868\uff0c\u4ee3\u5176\u5904\u7406\u6709\u5173\u7a0e\u52a1\u53cd\u5bf9\u7533\u8bf7 (Objection) \u53ca\u4e0a\u8bc9 (Appeal) \u4e4b\u4e8b\uff1b<\/li>\n
  3. \u4ee3\u5ba2\u6237\u586b\u62a5\u96c7\u5458 (BIR56B) \u53ca\u975e\u96c7\u5458\u00a0(BIR56M) \u4e4b\u916c\u91d1\uff1b<\/li>\n
  4. \u7269\u4e1a\u7a0e\u53ca\u5404\u7c7b\u7a0e\u9879\uff1b<\/li>\n
  5. \u4e2a\u4eba\u85aa\u4ff8\u7a0e\u8868\uff1b<\/li>\n
  6. \u72ec\u8d44\u7ecf\u8425\u7a0e\u8868\uff1b<\/li>\n
  7. \u5408\u5925\u516c\u53f8\u5229\u5f97\u7a0e\u8868\uff1b<\/li>\n
  8. \u6709\u9650\u516c\u53f8\u5229\u5f97\u7a0e\u8868\u53ca\u6682\u7f34\u7a0e\u9879\u7533\u8bf7 (hold-over of provisional profits tax)\u53ca\u5468\u8be6\u4e4b\u8ba1\u5212\uff1b<\/li>\n
  9. \u5b9e\u5730\u5ba1\u8ba1\uff1b<\/li>\n
  10. \u7a0e\u52a1\u5ba1\u67e5\u3002<\/li>\n<\/ol>\n

    \u8d44\u8baf\u7f51\u7ad9\uff1a<\/h4>\n

    \u9999\u6e2f\u7a0e\u52a1\u5c40<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    \u9999\u6e2f\u7a0e\u52a1\u7b80\u4ecb \u9999\u6e2f\u7a0e\u52a1\u4ee5\u5730\u533a\u6027\u4f5c\u5f81\u6536\u57fa\u7840\uff0c\u6362\u8a00\u4e4b\uff0c\u5018\u82e5\u6e90\u4e8e\u672c\u6e2f\u4e4b\u4e00\u5207\u5229\u6da6\u3001\u85aa\u916c\u5728…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_mi_skip_tracking":false},"_links":{"self":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/2098\/"}],"collection":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/comments\/?post=2098"}],"version-history":[{"count":2,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/2098\/revisions\/"}],"predecessor-version":[{"id":2232,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/2098\/revisions\/2232\/"}],"wp:attachment":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/media\/?parent=2098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}