{"id":2012,"date":"2018-05-20T00:35:38","date_gmt":"2018-05-19T16:35:38","guid":{"rendered":"http:\/\/www.thomsonscpa.com\/v3\/%e5%80%8b%e4%ba%ba%e7%af%80%e7%a8%85%e5%ae%89%e6%8e%92\/"},"modified":"2018-05-22T09:31:54","modified_gmt":"2018-05-22T01:31:54","slug":"%e5%80%8b%e4%ba%ba%e7%af%80%e7%a8%85%e5%ae%89%e6%8e%92","status":"publish","type":"page","link":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/%e5%80%8b%e4%ba%ba%e7%af%80%e7%a8%85%e5%ae%89%e6%8e%92\/","title":{"rendered":"\u500b\u4eba\u7bc0\u7a05\u5b89\u6392"},"content":{"rendered":"

\u500b\u4eba\u7bc0\u7a05\u5b89\u6392<\/h1>\n

1. \u5916\u7c4d\u4eba\u58eb\u5728\u83ef\u6d89\u53ca\u500b\u4eba\u6240\u5f97\u7a05\u4e8b\u9805<\/h2>\n
1.1 \u5728\u83ef\u63a1\u7528 \u201c \u7fd2\u6163\u6027\u5c45\u4f4f \u201d \u7684\u6982\u5ff5<\/div>
\n

1.1 \u5728\u83ef\u63a1\u7528 \u201c \u7fd2\u6163\u6027\u5c45\u4f4f \u201d \u7684\u6982\u5ff5<\/span><\/h3>\n

\u7576\u5916\u7c4d\u4eba\u58eb\u5728\u83ef\u64c1\u6709\u5bb6\u5ead\u6216\u57fa\u65bc\u8077\u696d\u7406\u7531\uff0c\u9700\u8981\u7fd2\u6163\u800c\u983b\u7e41\u5730\u5728\u83ef\u5c45\u4f4f\u3001\u6216\u5728\u4efb\u4f55\u5c45\u4f4f\u8a18\u9304\u4e0a\u767b\u8a18\u70ba\u4f4f\u5ba2\uff0c\u6b64\u4eba\u88ab\u8a8d\u5728\u83ef\u64c1\u6709\u4e2d\u570b\u5883\u5167\u5c45\u6240\u3002<\/p>\n

\u63db\u8a00\u4e4b\uff0c\u6240\u6709\u4e2d\u570b\u6c38\u4e45\u5c45\u6c11\u88ab\u8a8d\u70ba\u5728\u83ef\u64c1\u6709\u4e2d\u570b\u5883\u5167\u5c45\u6240\uff0c\u4ed6\u5011\u9700\u8981\u70ba\u5168\u7403\u5404\u5730\u8cfa\u53d6\u4e4b\u6536\u5165\u7533\u5831\u53ca\u7e73\u7d0d\u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb\u3002<\/p>\n

\u5c0d\u65bc\u4e2d\u570b\u6c38\u4e45\u5c45\u6c11\u4f46\u4ea6\u64c1\u6709\u5916\u570b\u8b77\u7167\u6216\u5df2\u6210\u5916\u570b\u5c45\u6c11\uff0c\u4ed6\u5011\u5728\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb\u3002\u5247\u88ab\u70ba\u7b49\u540c\u65bc\u4e00\u500b\u5728\u83ef\u5de5\u4f5c\u5c45\u4f4f\u7684\u5916\u7c4d\u4eba\u4ed5\u3002<\/p>\n

\u5728\u83ef\u5168\u5e74\u5c45\u4f4f\u7684\u5b9a\u7fa9<\/u><\/p>\n

\u5728\u5e74\u66c6\u5167\u8a08\u7b97\uff0c\u5916\u7c4d\u4eba\u4ed5\u5728\u83ef\u5c45\u4e86\u4e00\u5e74\uff0c\u5c07\u88ab\u8996\u70ba\u5c45\u4f4f\u6eff\u4e86\u4e00\u6574\u5e74\uff0c\u9664\u975e\u9644\u5408\u4ee5\u4e0b\u60c5\u6cc1\uff1a<\/p>\n

    \n
  • \u4e00\u6b21\u6027\u9023\u7e8c\u96e2\u83ef\u8d85\u904e30\u5929\u6216\u4ee5\u4e0a\uff1b<\/li>\n
  • \u7d2f\u7a4d\u6027\u96e2\u83ef\u8d85\u904e90\u5929\u6216\u4ee5\u4e0a\uff1b<\/li>\n<\/ul>\n

    \u5c0d\u65bc\u90a3\u4e9b\u4e0d\u662f\u7fd2\u6163\u6027\u5728\u83ef\u5c45\u7559\uff0c\u4f46\u5728\u83ef\u5c45\u7559\u8d85\u65bc\u4e00\u5e74\u7684\u5916\u7c4d\u4eba\u4ed5\uff0c\u57fa\u65bc\u5176\u6536\u5165\uff0c\u61c9\u88ab\u8a8d\u5b9a\u6709\u7e73\u4ed8\u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb\u3002<\/p>\n

    \u5916\u7c4d\u4eba\u4ed5\u5728\u83ef\u5c45\u7559\u8d85\u65bc\u4e94\u5e74<\/u><\/p>\n

    \u5728\u83ef\u5c45\u7559\u8d85\u65bc\u4e94\u5e74\u7684\u5916\u7c4d\u4eba\u4ed5\uff0c\u5176\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb\u7b49\u540c\u4e00\u500b\u4e2d\u570b\u516c\u6c11\u3002\u5176\u5168\u7403\u5404\u5730\u8cfa\u53d6\u4e4b\u6536\u5165\u9700\u9032\u884c\u5728\u83ef\u7533\u5831\u53ca\u88ab\u5305\u62ec\u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u7bc4\u570d\u3002\u63db\u8a00\u4e4b\uff0c\u5728\u83ef\u8e0f\u5165\u7b2c\u516d\u500b\u5e74\u982d\uff0c\u5176\u5168\u7403\u5404\u5730\u8cfa\u53d6\u4e4b\u6536\u5165\u61c9\u88ab\u7d0d\u5165\u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u7a05\u52d9\u8a18\u7da0\u5167\u3002
    \n<\/div>\n

    1.2 \u5916\u8cc7\u4f01\u696d\u50f1\u7528\u4e4b\u5916\u7c4d\u54e1\u5de5\u5c0d\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb<\/div>
    \n

    1.2 \u5916\u8cc7\u4f01\u696d\u50f1\u7528\u4e4b\u5916\u7c4d\u54e1\u5de5\u5c0d\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb<\/span><\/h3>\n

    \u8ddf\u64da\u570b\u5bb6\u7a05\u52d9\u7e3d\u5c40(1994)\u7b2c148\u865f\u6587\u5f15\u8ff0\uff0c\u5916\u8cc7\u4f01\u696d\u9ad8\u7d1a\u7ba1\u7406\u4eba\u54e1\u5728\u83ef\u5de5\u4f5c\u65e5\u4e00\u5e74\u5167\u4e0d\u8d85\u65bc90\u5929\/ 183\u5929\uff0c\u6309\u7167\u76f8\u95dc\u5354\u5b9a\uff0c\u5176\u6536\u5165\u53ef\u8c41\u514d\u7e73\u7a05\u3002\u4e8b\u5be6\u4e0a\uff0c\u8a31\u591a\u5730\u65b9\u7a05\u5c40\u537b\u6c92\u6709\u8cab\u5fb9\u57f7\u884c\u7b2c148\u865f\u6587\u4e4b\u898f\u5b9a\uff0c \u4f7f\u5916\u7c4d\u9ad8\u7d1a\u7ba1\u7406\u4eba\u54e1\u7121\u6cd5\u4eab\u6709\u9019\u4e9b \u201c \u81e8\u6642\u4f86\u83ef \u201d \u60c5\u6cc1\u4e4b\u7a05\u52d9\u512a\u60e0\u3002 \u6240\u4ee5\uff0c\u61c9\u8207\u5730\u65b9\u7a05\u5c40\u4ee3\u8868\u67e5\u8a62\uff0c\u671b\u80fd\u8212\u6e1b\u4f4e\u500b\u4eba\u6240\u5f97\u7a05\u3002<\/p>\n

    \u4ee3\u8868\u8655\u50f1\u7528\u4e4b\u5916\u7c4d\u54e1\u5de5\u5c0d\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb<\/u><\/p>\n

    \u4ee3\u8868\u8655\u7684\u9996\u5e2d\u4ee3\u8868\uff0c\u5176\u975e\u6e90\u65bc\u4e2d\u570b\u5883\u5167\u4e4b\u6240\u5f97\uff0c\u4e0d\u80fd\u4eab\u670990\u5929 (\u6216183\u5929)\u7684\u514d\u7a05\u512a\u60e0\u3002<\/p>\n

    \u5916\u8cc7\u4f01\u696d\u5728\u83ef\u8a2d\u7acb\u7684\u6a5f\u69cb\u50f1\u7528\u4e4b\u5916\u7c4d\u54e1\u5de5<\/u><\/p>\n

    \u5916\u8cc7\u4f01\u696d\u5728\u83ef\u958b\u5c55\u9805\u76ee\uff0c\u88ab\u8996\u5728\u83ef\u6709\u5883\u5167\u6a5f\u69cb\u6216\u6709\u5e38\u99d0\u6a5f\u69cb\uff0c\u61c9\u7e73\u7d0d\u4f01\u696d\u76c8\u5229\u6240\u5f97\u7a05\u3002\u82e5\u5728\u5883\u5167\u6a5f\u69cb\u652f\u4ed8\u85aa\u91d1\u4e88\u5728\u83ef\u5916\u5916\u7c4d\u54e1\u5de5\uff0c\u4e0d\u8ad6 \u505c\u7559\u65e5\u5b50\u9577\u77ed\uff0c\u4ed6\u5011\u7684\u85aa\u91d1\u61c9\u8a08\u5165\u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u7bc4\u570d\u3002
    \n<\/div>\n

    1.3 \u5728\u83ef\u5916\u7c4d\u8463\u4e8b\u53ca\u9ad8\u7d1a\u7ba1\u7406\u5c64\u4e4b\u7a05\u52d9\u7c4c\u5283\u65b9\u6848<\/div>
    \n

    1.3 \u5728\u83ef\u5916\u7c4d\u8463\u4e8b\u53ca\u9ad8\u7d1a\u7ba1\u7406\u5c64\u4e4b\u7a05\u52d9\u7c4c\u5283\u65b9\u6848<\/span><\/h3>\n

    \u82e5\u4e2d\u570b\u4f01\u696d\u50f1\u7528\u4e4b\u5916\u7c4d\u8463\u4e8b\u548c\u9ad8\u5c64\u7ba1\u7406\u4eba\u54e1\u4e0d\u80fd\u4eab\u670990\u5929 (\u6216183\u5929)\u7684\u514d\u7a05\u512a\u60e0\u3002\u63db\u8a00\u4e4b\uff0c\u4ed6\u5011\u7684\u85aa\u91d1\u61c9\u8a08\u5165\u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u7bc4\u570d\u3002<\/p>\n

    90\u5929\/(\u6216183\u5929)\u514d\u7a05\u898f\u689d\u5c0d \u201c \u81e8\u6642\u4f86\u83ef\u8005 \u201d \u5e36\u4f86\u7a05\u52d9\u76ca\u8655\uff0c\u5fc5\u9808\u7b26\u5408\u4e0b\u60c5\u6cc1\uff1a<\/p>\n

      \n
    • \u9664\u975e\u8a72\u85aa\u91d1\u4e0d\u662f\u6e90\u65bc\u4e2d\u570b\u5883\u5167\uff1b<\/li>\n
    • \u4ed8\u6b3e\u6a5f\u69cb\u4e26\u975e\u662f\u5728\u83ef\u6a5f\u69cb\u3002<\/li>\n<\/ul>\n

      \u4e2d\u570b\u4f01\u696d\u7684\u9ad8\u5c64\u7ba1\u7406\u4eba\u54e1\u5305\u62ec\uff1a<\/p>\n

        \n
      • \u516c\u53f8\u7684\u7e3d\u7d93\u7406\uff1b<\/li>\n
      • \u526f\u7d93\u7406\uff1b<\/li>\n
      • \u7e3d\u76e3\uff1b<\/li>\n
      • \u5176\u4ed6\u985e\u4f3c\u516c\u53f8\u7ba1\u7406\u5c64\u7684\u8077\u52d9\u3002<\/li>\n<\/ul>\n

        \u6211\u5011\u70ba\u5916\u7c4d\u4eba\u58eb\u5728\u83ef\u6d89\u53ca\u500b\u4eba\u6240\u5f97\u7a05\u4e8b\u9805 \u63d0\u4f9b\u5c08\u696d\u7bc0\u7a05\u5b89\u6392\u670d\u52d9 \uff0c \u4ee5\u6e1b\u4f4e\u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u4e4b\u8cac\u4efb\u3002<\/p>\n<\/div>\n

        1.4 \u61c9\u7d0d\u7a05\u6240\u5f97\u6536\u5165<\/div>
        \n

        1.4 \u500b\u4eba\u6240\u5f97\u7a05\u554f\u984c\u4ee5\u53ca\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n

        1.41 \u61c9\u7d0d\u7a05\u6240\u5f97\u6536\u5165<\/strong><\/h4>\n

        \u4f5c\u70ba\u4e00\u500b\u5728\u83ef\u5883\u5167\u5de5\u4f5c\u4e4b\u5916\u7c4d\u4eba\u58eb\uff0c\u5176\u61c9\u7d0d\u7a05\u6240\u5f97\u6536\u5165\u5305\u62ec\u4ee5\u4e0b:<\/p>\n

          \n
        1. \u5de5\u8cc7\u53ca\u57fa\u672c\u85aa\u91d1;<\/li>\n
        2. \u4e00\u5207\u8207\u8077\u52d9\u6709\u95dc\u4e4b\u798f\u5229\u53ca\u6240\u5f97;<\/li>\n
        3. \u751f\u6d3b\u8cbb\u53ca\u6c7d\u8eca\u8cbb\u6d25\u8cbc;<\/li>\n
        4. \u50f1\u4e3b\u4ee3\u50f1\u54e1\u7e73\u7a05;<\/li>\n
        5. \u56e0\u670d\u52d9\u6240\u5f97\u4e4b\u500d\u511f;<\/li>\n
        6. \u80a1\u7968\u6240\u5f97\u53ca\u80a1\u7968\u671f\u6b0a\u6240\u5f97;<\/li>\n
        7. \u734e\u91d1\u53ca\u73fe\u91d1\u8cbc\u6d25;<\/li>\n
        8. \u5076\u7136\u6240\u5f97;<\/li>\n
        9. \u8ca1\u7522\u8f49\u79fb\u6240\u5f97;<\/li>\n
        10. \u88dc\u52a9\u8cbc\u6d25\u53ca<\/li>\n
        11. \u9063\u6563\u8cbb\u3002<\/li>\n<\/ol>\n

          <\/h4>\n

          1.42 \u6cd5\u5b9a\u6263\u9664\u8cbb:<\/strong><\/h4>\n
            \n
          1. \u6bcf\u6708\u8a08, \u5c0d\u5916\u7c4d\u4eba\u58eb\u4e4b\u6cd5\u5b9a\u6263\u9664\u8cbb\u70ba\u4eba\u6c11\u5e63 4,800;<\/li>\n
          2. \u6bcf\u6708\u8a08, \u5c0d\u4e2d\u570b\u672c\u571f\u516c\u6c11\u4e4b\u6cd5\u5b9a\u6263\u9664\u8cbb\u70ba\u4eba\u6c11\u5e63\u00a02,000<\/li>\n
          3. \u8a8d\u53ef\u6148\u5584\u6350\u737b<\/li>\n<\/ol>\n

            <\/h4>\n

            1.43 \u5728\u83ef\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u53ca\u8a08\u7b97\u7a0b\u5f0f:<\/strong><\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n
            \u6e1b\u53bb\u6a19\u6e96\u6263\u9664\u8cbb\u5f8c\u4e4b<\/strong>\u6bcf\u6708\u6536\u5165(\u4eba\u6c11\u5e63)<\/strong><\/td>\n\u7a05\u7387(%)<\/strong><\/td>\n\u901f\u7b97\u6263\u9664\u6578(\u4eba\u6c11\u5e63)<\/strong><\/td>\n<\/tr>\n
            0-500<\/td>\n5<\/td>\n0<\/td>\n<\/tr>\n
            501-2,000<\/td>\n10<\/td>\n25<\/td>\n<\/tr>\n
            2,001-5,000<\/td>\n15<\/td>\n125<\/td>\n<\/tr>\n
            5,001-20,000<\/td>\n20<\/td>\n375<\/td>\n<\/tr>\n
            20,001-40,000<\/td>\n25<\/td>\n1,375<\/td>\n<\/tr>\n
            40,001-60,000<\/td>\n30<\/td>\n3,375<\/td>\n<\/tr>\n
            60,001-80,000<\/td>\n35<\/td>\n6,375<\/td>\n<\/tr>\n
            80,001-100,000<\/td>\n40<\/td>\n10,375<\/td>\n<\/tr>\n
            \u8d85\u904e\u00a0100,000<\/td>\n45<\/td>\n15,375<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u61c9\u7d0d\u7a05\u6b3e\u00a0= \u61c9\u7d0d\u7a05\u6240\u5f97\u984d X \u9069\u7528\u7a05\u7387 – \u901f\u7b97\u6263\u9664\u6578<\/p>\n

            <\/h4>\n

            1.44 \u7d66\u5728\u83ef\u5883\u5167\u5de5\u4f5c\u4e4b\u5916\u7c4d\u4eba\u58eb\u4e4b\u500b\u4eba\u6240\u5f97\u7a05\u7bc0\u7a05\u5b89\u6392\u670d\u52d9<\/strong><\/h4>\n

            \u5916\u7c4d\u4eba\u58eb\u5728\u83ef\u5de5\u4f5c\u524d\uff0c\u6211\u5011\u6703\u70ba\u5176\u63d0\u4f9b\u5ea6\u8eab\u8a02\u9020\u4e4b\u500b\u4eba\u6240\u5f97\u7a05\u7bc0\u7a05\u5b89\u6392\u670d\u52d9\uff0c\u8acb\u8207\u6211\u5011\u806f\u7d61\u3002<\/p>\n

            <\/h4>\n

            1.45\u500b\u9ad4\u5de5\u5546\u6236\u751f\u7522, \u7d93\u71df\u6240\u5f97\u9808\u6fc0\u500b\u4eba\u6240\u5f97\u7a05<\/strong><\/h4>\n

            \u500b\u9ad4\u5de5\u5546\u6236\u751f\u7522\u662f\u6307\u5c0f\u578b\u4f01\u696d\u5f9e\u4e8b\u5de5\u696d\u3001\u5efa\u7bc9\u3001 \u904b\u8f38\u5bc6\u6d41\u696d\u3001\u98f2\u98df\u3001\u4fee\u7406\u53ca\u670d\u52d9\u696d\u7b49\u884c\u696d\u3002<\/p>\n

            \u6240\u5f97\u7a05\u4ee5\u6bcf\u4e00\u4f97\u7a05\u5e74\u6536\u5165\u7e3d\u984d\uff0c\u6263\u9664\u6210\u672c\uff0c\u8cbb\u7528\u4ee5\u53ca\u640d\u5931\u5f8c\u7684\u9918\u984d\uff0c\u70ba\u61c9\u7d0d\u7a05\u6240\u5f97\u984d\u3002<\/p>\n

            \u61c9\u7d0d\u7684\u7a05\u6b3e\uff0c\u6309\u5e74\u8a08\u7b97\uff0c\u5206\u6708\u9810\u7e73\uff0c\u7531\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5728\u6b21\u6708\u4e03\u65e5\u5167\u9810\u7e73\uff0c\u5e74\u5ea6\u7d42\u4e86\u5f8c\u4e09\u500b\u6708\u5167\u532f\u7b97\u6e05\u7e73\uff0c\u591a\u9000\u5c11\u88dc\u3002<\/p>\n

            \u500b\u9ad4\u5de5\u5546\u6236\u751f\u7522, \u7d93\u71df\u6240\u5f97\u9069\u7528\u7a05\u7387<\/strong><\/p>\n\n\n\n\n\n\n\n\n
            \u5168\u5e74\u61c9\u7d0d\u7a05\u6240\u5f97\u984d(\u4eba\u6c11\u5e63)<\/strong><\/td>\n\u7a05\u7387(%)<\/strong><\/td>\n\u901f\u7b97\u6263\u9664\u6578(\u4eba\u6c11\u5e63)<\/strong><\/td>\n<\/tr>\n
            0-5,000<\/td>\n5<\/td>\n0<\/td>\n<\/tr>\n
            5,001-10,000<\/td>\n10<\/td>\n250<\/td>\n<\/tr>\n
            10,001-30,000<\/td>\n20<\/td>\n1,250<\/td>\n<\/tr>\n
            30,001-50,000<\/td>\n30<\/td>\n4,250<\/td>\n<\/tr>\n
            \u8d85\u904e\u00a050,000<\/td>\n35<\/td>\n6,750<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

            \u500b\u4eba\u7bc0\u7a05\u5b89\u6392 1. \u5916\u7c4d\u4eba\u58eb\u5728\u83ef\u6d89\u53ca\u500b\u4eba\u6240\u5f97\u7a05\u4e8b\u9805<\/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-hant\/wp-json\/wp\/v2\/pages\/2012\/"}],"collection":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/comments\/?post=2012"}],"version-history":[{"count":10,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/2012\/revisions\/"}],"predecessor-version":[{"id":2155,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/2012\/revisions\/2155\/"}],"wp:attachment":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/media\/?parent=2012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}