{"id":1315,"date":"2025-08-17T17:27:25","date_gmt":"2025-08-17T09:27:25","guid":{"rendered":"http:\/\/39.99.243.255:533\/?p=1315"},"modified":"2025-08-17T17:27:25","modified_gmt":"2025-08-17T09:27:25","slug":"%e5%9c%a8%e5%be%b7%e5%9b%bd%e9%9d%9elocal%e5%a6%82%e4%bd%95%e6%ad%a3%e7%a1%ae%e7%bc%b4%e7%ba%b3%e4%b8%aa%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/guideoversea.com\/index.php\/2025\/08\/17\/%e5%9c%a8%e5%be%b7%e5%9b%bd%e9%9d%9elocal%e5%a6%82%e4%bd%95%e6%ad%a3%e7%a1%ae%e7%bc%b4%e7%ba%b3%e4%b8%aa%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%9f\/","title":{"rendered":"\u5728\u5fb7\u56fd\u975elocal\u5982\u4f55\u6b63\u786e\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f"},"content":{"rendered":"
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01<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n
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02<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n
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3\u3001 \u6536\u5165\u8bc1\u660e\uff1a\u6536\u5165\u8bc1\u660e\u6587\u4ef6\uff0c\u4f8b\u5982\u5de5\u8d44\u5355\u3001\u53d1\u7968\u3001\u80a1\u606f\u6216\u79df\u91d1\u6536\u5165\u3002<\/p>\n

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5\u3001 \u8d39\u7528\u6536\u636e\uff1a\u4efb\u4f55\u53ef\u6263\u9664\u8d39\u7528\u7684\u5355\u636e\uff0c\u4f8b\u5982\u533b\u7597\u4fdd\u9669\u8d39\u6216\u4e1a\u52a1\u5f00\u652f\u3002<\/p>\n

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03<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n
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3\u3001 \u5982\u679c\u60a8\u4e0d\u5728\u5fb7\u56fd\uff0c\u4e5f\u53ef\u4ee5\u8003\u8651\u6307\u5b9a\u4e00\u4f4d\u8d22\u52a1\u4ee3\u8868\u6765\u5e2e\u60a8\u529e\u7406\u76f8\u5173\u4e8b\u5b9c\u3002<\/p>\n

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04<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n
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2\u3001 \u5728\u7ebf\u62a5\u7a0e\uff1a\u4f7f\u7528\u5fb7\u56fd\u5b98\u65b9\u5728\u7ebf\u62a5\u7a0e\u95e8\u6237\u7f51\u7ad9 ELSTER\uff0c\u8be5\u5e73\u53f0\u6709\u63d0\u4f9b\u82f1\u8bed\u7248\u672c\u3002<\/p>\n

3\u3001 \u7eb8\u8d28\u62a5\u7a0e\uff1a\u60a8\u53ef\u4ee5\u53bb\u8d22\u653f\u5c40\u9886\u53d6\u62a5\u7a0e\u8868\uff0c\u6216\u8005\u76f4\u63a5\u4ece\u4ed6\u4eec\u7684\u7f51\u7ad9\u4e0b\u8f7d\uff0c\u586b\u5199\u540e\u518d\u5bc4\u56de\u53bb\u3002<\/p>\n

4\u3001 \u586b\u5199\u62a5\u7a0e\u8868\uff1a\u786e\u4fdd\u6bcf\u4e2a\u6536\u5165\u6765\u6e90\u3001\u9002\u7528\u7684\u51cf\u7a0e\u548c\u62b5\u6263\u90fd\u6709\u586b\u5199\u3002<\/p>\n

5\u3001 \u63d0\u4ea4\u8868\u683c\uff1a\u8868\u683c\u586b\u5199\u5b8c\u6bd5\u540e\uff0c\u60a8\u53ef\u4ee5\u901a\u8fc7 ELSTER \u5e73\u53f0\u5728\u7ebf\u63d0\u4ea4\uff0c\u4e5f\u53ef\u4ee5\u628a\u7eb8\u8d28\u8868\u683c\u5bc4\u5f80\u60a8\u6240\u5728\u5730\u7684\u8d22\u653f\u5c40\u529e\u516c\u5ba4\u3002<\/p>\n

6\u3001 \u652f\u4ed8\u6240\u6709\u5e94\u7f34\u7a0e\u6b3e\uff1a\u786e\u4fdd\u60a8\u5df2\u7ed3\u6e05\u6240\u6709\u672a\u7f34\u7a0e\u6b3e\uff0c\u4ee5\u907f\u514d\u7f5a\u6b3e\u6216\u5176\u4ed6\u9ebb\u70e6\u3002<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n

\n
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05<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n
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\u6ce8\u610f\u4e8b\u9879<\/strong><\/p>\n<\/section>\n
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\u00a0<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n
\n
\n
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1\u3001<\/strong>\u5fb7\u56fd\u7684\u5173\u952e\u7eb3\u7a0e\u622a\u6b62\u65e5\u671f<\/strong><\/p>\n

\uff081\uff09\u5fb7\u56fd\u7684\u7eb3\u7a0e\u5e74\u5ea6\u548c\u65e5\u5386\u5e74\u662f\u4e00\u81f4\u7684\uff0c\u6709\u52a9\u4e8e\u8bb0\u4f4f\u62a5\u7a0e\u7684\u5173\u952e\u65e5\u671f\u3002\u63d0\u4ea4\u4e0a\u4e00\u5e74\u5ea6\u7684\u62a5\u7a0e\u8868\u662f\u6709\u56fa\u5b9a\u7684\u622a\u6b62\u65e5\u671f\u7684\u3002<\/p>\n

\uff082\uff09\u5e74\u5ea6\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\uff1a\u6240\u6709\u7a0e\u6b3e\u90fd\u5e94\u5728\u6b21\u5e74\u7684 7 \u6708 31 \u65e5\u524d\u6210\u529f\u7533\u62a5\u3002\u4f8b\u5982\uff0c2024\u5e74\u7684\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u4e3a2025\u5e747\u670831\u65e5\u3002<\/p>\n

\uff083\uff09\u5ef6\u957f\u622a\u6b62\u65e5\u671f\uff1a\u5982\u679c\u60a8\u9700\u8981\u66f4\u591a\u65f6\u95f4\uff0c\u53ef\u4ee5\u8003\u8651\u627e\u7a0e\u52a1\u987e\u95ee\u7684\u670d\u52a1\u3002\u4e13\u4e1a\u7684\u7a0e\u52a1\u987e\u95ee\u7279\u522b\u9002\u5408\u90a3\u4e9b\u8d22\u52a1\u72b6\u51b5\u6bd4\u8f83\u590d\u6742\u7684\u4eba\uff0c\u53ef\u4ee5\u5e2e\u60a8\u5728\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u76842\u670828\u65e5\u524d\u5b8c\u6210\u62a5\u7a0e\u3002<\/p>\n

\uff084\uff09\u6309\u5b63\u5ea6\u9884\u7f34\uff1a\u5bf9\u4e8e\u81ea\u8425\u804c\u4e1a\u8005\u548c\u6536\u5165\u6765\u6e90\u591a\u5143\u7684\u4eba\u6765\u8bf4\uff0c\u53ef\u80fd\u9700\u8981\u6839\u636e\u4f30\u7b97\u7684\u5e94\u7eb3\u7a0e\u989d\u8fdb\u884c\u5b63\u5ea6\u9884\u7f34\u3002\u8fd9\u4e9b\u9884\u7f34\u6b3e\u9879\u4e00\u822c\u4f1a\u57283\u6708\u30016\u6708\u30019\u6708\u548c12\u6708\u7684\u7b2c10\u5929\u5230\u671f\u3002<\/p>\n<\/section>\n

2\u3001\u5904\u7f5a\u673a\u5236<\/strong><\/span><\/p>\n

\u5982\u679c\u60a8\u672a\u80fd\u9075\u5b88\u4e0a\u8ff0\u4efb\u4f55\u622a\u6b62\u65e5\u671f\uff0c\u4f1a\u5c06\u88ab\u5f81\u6536\u4ee5\u4e0b\u989d\u5916\u8d39\u7528\uff1a<\/p>\n

a\u3001 \u903e\u671f\u7533\u62a5\u7f5a\u6b3e\uff1a\u901a\u5e38\u662f\u6bcf\u6708\u5e94\u7f34\u7a0e\u6b3e\u76840.25%<\/p>\n

b\u3001 \u903e\u671f\u4ed8\u6b3e\u5229\u606f\uff1a\u6bcf\u6708\u4f1a\u6309\u7167\u903e\u671f\u91d1\u989d\u76840.5%\u6536\u53d6<\/p>\n

c\u3001 \u5fb7\u56fd\u975e\u5c45\u6c11\u5982\u4f55\u8f7b\u677e\u62a5\u7a0e<\/p>\n

 <\/p>\n

3\u3001\u5e38\u89c1\u9519\u8bef\u64cd\u4f5c<\/strong><\/p>\n

\u7eb3\u7a0e\u7533\u62a5\u6709\u70b9\u590d\u6742\uff0c\u56e0\u6b64\u8fd9\u91cc\u4ecb\u7ecd\u4e00\u4e9b\u5728\u7533\u62a5\u5fb7\u56fd\u6240\u5f97\u7a0e\u65f6\u5e38\u89c1\u7684\u8bef\u533a\uff0c\u5e2e\u52a9\u5927\u5bb6\u8f7b\u677e\u907f\u5f00\u90a3\u4e9b\u5c0f\u9677\u9631\u3002\u8fd9\u91cc\u6709\u51e0\u70b9\u9700\u8981\u6ce8\u610f\uff1a\uff08i\uff09\u00a0\u00a0\u7a0e\u53f7\u4e0d\u6b63\u786e\uff1a\u52a1\u5fc5\u6838\u5b9e\u60a8\u7684\u5fb7\u56fd\u7a0e\u53f7\u3002<\/p>\n

\uff08ii\uff09\u00a0\u9519\u8fc7\u622a\u6b62\u65e5\u671f\uff1a\u6309\u65f6\u62a5\u7a0e\u4e0d\u4ec5\u80fd\u8ba9\u60a8\u4eab\u53d7\u5230\u7a0e\u6536\u51cf\u514d\uff0c\u8fd8\u80fd\u907f\u514d\u7f5a\u6b3e\u3002<\/p>\n

\uff08iii\uff09 \u6570\u5b57\u4e0d\u6b63\u786e\uff1a\u51c6\u786e\u7533\u62a5\u6240\u6709\u6536\u5165\u548c\u6263\u9664\u9879\u76ee\u3002<\/p>\n

\uff08iii<\/span>i<\/span>\uff09<\/span>\u5ffd\u89c6\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff1a\u5982\u679c\u5fb7\u56fd\u548c\u60a8\u7684\u5c45\u4f4f\u56fd\u4e4b\u95f4\u6709\u7a0e\u6536\u534f\u5b9a\uff0c\u5343\u4e07\u8981\u597d\u597d\u5229\u7528\uff0c\u8fd9\u6837\u5c31\u53ef\u4ee5\u907f\u514d\u76f8\u540c\u6536\u5165\u88ab\u53cc\u91cd\u5f81\u7a0e\u3002<\/p>\n

 <\/p>\n

4\u3001<\/strong><\/span>\u54ea\u91cc\u53ef\u4ee5\u83b7\u5f97\u62a5\u7a0e\u5e2e\u52a9<\/strong>\uff081\uff09 ELSTER\u652f\u6301\uff1a\u4ed6\u4eec\u7684\u7f51\u7ad9\u4e0a\u6709\u63d0\u4f9b\u5728\u7ebf\u5e2e\u52a9\uff0c\u968f\u65f6\u53ef\u4ee5\u53bb\u770b\u770b\u3002<\/p>\n

\uff082\uff09 \u7a0e\u52a1\u5c40\uff1a\u8054\u7cfb\u5f53\u5730\u7a0e\u52a1\u5c40\u54a8\u8be2\u3002<\/p>\n

\uff083\uff09\u00a0\u5b98\u65b9\u7f51\u7ad9\uff1a\u67e5\u770b\u5fb7\u56fd\u7a0e\u52a1\u673a\u5173\u5b98\u7f51\uff0c\u90a3\u91cc\u6709\u5f88\u591a\u7efc\u5408\u7684\u4fe1\u606f\u53ef\u4ee5\u53c2\u8003\u3002<\/p>\n

\uff084\uff09\u00a0\u975e\u5c45\u6c11\u5728\u5fb7\u56fd\u62a5\u7a0e\u53ef\u80fd\u6709\u70b9\u590d\u6742\u3002\u5728\u5fb7\u56fd\u62a5\u7a0e\u7684\u5b98\u65b9\u8bed\u8a00\u662f\u5fb7\u8bed\u3002\u5982\u6709\u7591\u95ee\uff0c\u53ef\u4ee5\u5728\u5fb7\u56fd\u627e\u4e13\u4e1a\u7684\u7a0e\u52a1\u4eba\u58eb\u5e2e\u52a9\u3002\u53e6\u5916\uff0c\u5fb7\u56fd\u7a0e\u52a1\u5c40\u7684\u5b98\u65b9\u95e8\u6237\u7f51\u7ad9\u4e5f\u63d0\u4f9b\uff08\u5927\u90e8\u5206\uff09\u82f1\u6587\u7248\u670d\u52a1\u3002<\/p>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n

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06<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n
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Q&A\u73af\u8282<\/strong><\/p>\n<\/section>\n
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\u00a0<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n
\n
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Q\uff1a\u4e2d\u56fd\u6bcd\u516c\u53f8\u5728\u5fb7\u56fd\u662f\u5426\u53ef\u4ee5\u4f9dDTA\u7533\u8bf7\u6ca1\u6709\u5e38\u8bbe\u673a\u6784(PE)\u4e0b\u96f6\u7a0e\u7387\uff1f<\/strong><\/p>\n

A\uff1a\u662f\u7684\u3002\u4e2d\u56fd\u4e0e\u5fb7\u56fd\u6709 DTA, \u5982\u679c\u4e2d\u56fd\u6cd5\u5f8b\u5c45\u6c11\u516c\u53f8\u6ca1\u6709 PE (\u5e38\u8bbe\u673a\u6784), \u5c06\u88ab\u89c6\u4e3a \u201c\u975e\u5fb7\u56fd\u56fd\u5185\u6765\u6e90\u6536\u5165\u201d\u3002\u8fd9\u610f\u5473\u7740\u5fb7\u56fd\u5c06\u5f81\u6536\u96f6\u7a0e\u3002\u4f46\u662f, \u4e2d\u56fd\u6cd5\u5f8b\u5c45\u6c11\u516c\u53f8\u4ecd\u9700\u8981\u5411\u5fb7\u56fd\u7a0e\u52a1\u5c40\u63d0\u4ea4\u96f6\u7a0e\u7533\u8bf7\u624d\u80fd\u83b7\u5f97\u6279\u51c6\u3002<\/strong><\/p>\n

 <\/p>\n

Q<\/strong>\uff1a\u4e2d\u56fd\u6bcd\u516c\u53f8\u5728\u5fb7\u56fd\u8bbe\u7acb\u4e86\u5fb7\u56fd\u5b50\u516c\u53f8\uff0c\u4e2d\u56fd\u6bcd\u516c\u53f8\u66ff\u5b50\u516c\u53f8\u670d\u52a1\u6536\u5165\u80fd\u5426\u7533\u8bf7\u96f6\u7a0e\u7387<\/strong>?<\/strong><\/span><\/p>\n

A<\/strong><\/span>\uff1a\u6839\u636e<\/strong>\u00a0DTA\u00a0<\/strong><\/span>\u7b2c<\/strong>\u00a05\u00a0<\/strong><\/span>\u6761\u7b2c<\/strong>\u00a07\u00a0<\/strong><\/span>\u9879\uff0c\u5fb7\u56fd\u5b50\u516c\u53f8\u4e0d\u4f1a\u88ab\u89c6\u4e3a\u4e2d\u56fd\u6bcd\u516c\u53f8\u7684<\/strong>\u00a0PE\u00a0<\/strong><\/span>\u4f5c\u4e3a\u6295\u8d44\u8005\uff0c\u56e0\u4e3a\u5b83\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u6cd5\u4eba\u5b9e\u4f53\u3002\u8fd9\u610f\u5473\u7740\u5982\u679c\u5fb7\u56fd\u5b50\u516c\u53f8\u901a\u8fc7\u5b50\u516c\u53f8\u4e0e\u4e2d\u56fd\u6bcd\u516c\u53f8\u5176\u7b7e\u8ba2\u7684\u670d\u52a1\u5408\u540c\u5411\u4e2d\u56fd\u6bcd\u516c\u53f8\u652f\u4ed8\u670d\u52a1\u8d39\u3002\u4f5c\u4e3a\u6295\u8d44\u8005\uff0c\u4e2d\u56fd\u6bcd\u516c\u53f8\u53ef\u4ee5\u7533\u8bf7\u96f6\u7a0e\u3002\u81f3\u4e8e\u652f\u4ed8\u91d1\u989d\u662f\u5426\u5408\u7406\uff0c\u5c06\u6d89\u53ca\u5fb7\u56fd\u7a0e\u52a1\u5c40\u7684<\/strong>TP<\/strong><\/span>\uff08\u8f6c\u8ba9\u5b9a\u4ef7\uff09\u5224\u65ad\u3002<\/strong><\/p>\n

 <\/p>\n

Q<\/strong><\/span>\uff1a\u4ec0\u4e48\u662f<\/strong>DTA<\/strong><\/span><\/p>\n

A<\/strong><\/span>\uff1a<\/strong>DTA<\/strong><\/span>\u662f\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\uff08<\/strong>Double Tax Agreement<\/strong><\/span>\uff09\u7684\u7f29\u5199\uff0c\u4e5f\u79f0\u4e3a\u53cc\u91cd\u5f81\u7a0e\u6761\u7ea6\uff08<\/strong>DTT<\/strong><\/span>\uff09\u3002\u5404\u56fd\u6216\u5dde\u7b7e\u7f72<\/strong>DTA<\/strong><\/span>\u7684\u4e3b\u8981\u76ee\u7684\u662f\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u3001\u5206\u914d\u5f81\u7a0e\u6743\u4ee5\u53ca\u4ea4\u6362\u4fe1\u606f\u3002<\/strong>DTA<\/strong><\/span>\u7531\u4e24\u56fd\u4e4b\u95f4\u8fdb\u884c\u53cc\u8fb9\u8c08\u5224\uff0c\u5e76\u53c2\u8003\u7ecf\u5408\u7ec4\u7ec7\uff08<\/strong>OECD<\/strong><\/span>\uff09\u7a0e\u6536\u534f\u5b9a\u8303\u672c\u7684\u6846\u67b6\u8d77\u8349\u3002<\/strong><\/p>\n

 <\/p>\n

Q<\/strong><\/span>\uff1a\u5fb7\u56fd\u4e0e\u4e2d\u56fd\u7a0e\u6536\u534f\u5b9a\u6982\u8981<\/strong><\/p>\n

A<\/strong><\/span>\uff1a\u5fb7\u610f\u5fd7\u8054\u90a6\u5171\u548c\u56fd\u548c\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u4e8e2014<\/strong>\u5e743<\/strong>\u670828<\/strong>\u65e5\u7f14\u7ed3\u5e76\u7b7e\u7f72\u4e86\u300a\u907f\u514d\u53cc\u91cd\u5fb5\u7a0e\u548c\u9632\u6b62\u9003\u7a0e\u534f\u5b9a\u300b\uff08<\/strong>Double Taxation Agreements<\/strong><\/span>\uff0c<\/strong>DTA<\/strong><\/span>\uff09\uff0c\u81ea<\/strong>2014<\/strong>\u5e743<\/strong>\u670828<\/strong>\u65e5\u8d77\u751f\u6548\u3002<\/strong><\/p>\n<\/section>\n<\/section>\n<\/section>\n

*<\/span>\u00a0\u672c\u7bc7\u5185\u5bb9\u7686\u53c2\u8003\u4e8e\u5f53\u5730\u73b0\u6709\u300a\u6240\u5f97\u7a0e\u300b\u7a0e\u6cd5\uff0c\u5982\u5f53\u5730\u653f\u7b56\u4fee\u6539\u8fd8\u8bf7\u6309\u7167\u5b9e\u9645\u653f\u7b56\u5b9e\u65bd\u3002<\/em><\/p>\n

#\u5fb7\u56fd<\/a>\u00a0#\u4e2a\u4eba\u6240\u5f97\u7a0e<\/a>\u00a0#\u4e2d\u56fd\u4f01\u4e1a\u51fa\u6d77<\/a>\u00a0#\u6d77\u5916\u77e5\u8bc6\u5206\u4eab<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"

\u4f17\u6240\u5468\u77e5\uff0c\u6309\u7167\u5fb7\u56fd\u7684\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u53ea\u8981\u5728\u5728\u5fb7 …<\/p>\n","protected":false},"author":1,"featured_media":1251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/posts\/1315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/comments?post=1315"}],"version-history":[{"count":1,"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/posts\/1315\/revisions"}],"predecessor-version":[{"id":1316,"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/posts\/1315\/revisions\/1316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/media\/1251"}],"wp:attachment":[{"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/media?parent=1315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/categories?post=1315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/guideoversea.com\/index.php\/wp-json\/wp\/v2\/tags?post=1315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}