{"id":17609,"date":"2025-09-19T08:30:50","date_gmt":"2025-09-19T08:30:50","guid":{"rendered":"https:\/\/www.earnest-advisory.com.cn\/?p=17609"},"modified":"2025-12-19T08:41:42","modified_gmt":"2025-12-19T08:41:42","slug":"%e4%bb%8e%e6%b5%a6%e4%b8%9c%e5%88%b0%e8%bf%aa%e6%8b%9c","status":"publish","type":"post","link":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/%e4%bb%8e%e6%b5%a6%e4%b8%9c%e5%88%b0%e8%bf%aa%e6%8b%9c\/","title":{"rendered":"\u4ece\u6d66\u4e1c\u5230\u8fea\u62dc\uff1a\u4e2d\u56fd\u4f01\u4e1a\u51fa\u6d77\u4e2d\u4e1c\u7684\u65b0\u653f\u7b56\u5730\u56fe"},"content":{"rendered":"<div class=\"paragraph\">\n<p class=\"p1\"><span class=\"s1\"><b>\u5f15\u8a00<\/b><b><\/b><\/span><\/p>\n<p class=\"p2\">\u4eca\u5e74<span class=\"s2\"> 5 <\/span>\u6708\uff0c\u5728\u4e0a\u6d77\u5e02\u5546\u52a1\u59d4\u5458\u4f1a\u6307\u5bfc\u4e0b\uff0c\u6d66\u4e1c\u56fd\u9645\u5546\u4f1a\u4e3e\u529e<span class=\"s2\">\u201c2025 <\/span>\u5e74\u4e0a\u6d77\u5bf9\u5916\u6295\u8d44\u5408\u4f5c\u670d\u52a1\u5f00\u653e\u65e5\u7cfb\u5217\u6d3b\u52a8<span class=\"s2\">\u2014<\/span>\u4e2d\u4e1c\u4e13\u573a<span class=\"s2\">\u201d<\/span>\u3002\u6211\u53d7\u9080\u53c2\u4f1a\uff0c\u5e76\u63a8\u8350\u8fea\u62dc\u6ce8\u518c\u7a0e\u52a1\u5e08<span class=\"s2\"> TAN-30004360 <\/span>\u6301\u6709\u4eba\u3001<span class=\"s2\">MAC&amp;ROSS <\/span>\u5408\u4f19\u4eba\u73b0\u573a\u5206\u4eab\u6700\u65b0\u7248\u300a<span class=\"s2\">UAE Tax Benefits for Business<\/span>\u300b\u3002\u6d3b\u52a8\u7ed3\u675f\u540e\uff0c\u88ab\u95ee\u5f97\u6700\u591a\u7684\u4e24\u53e5\u8bdd\u4ecd\u662f\uff1a<\/p>\n<p class=\"p2\"><span class=\"s2\">\u201c<\/span>\u8fea\u62dc\u8fd8\u80fd<span class=\"s2\"> 0% <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e\u5417\uff1f<span class=\"s2\">\u201d<\/span><\/p>\n<p class=\"p2\"><span class=\"s2\">\u201c<\/span>\u5230\u5e95\u600e\u6837\u624d\u80fd\u4e0d\u8e29\u96f7\uff1f<span class=\"s2\">\u201d<\/span><\/p>\n<p class=\"p2\">\u4e0b\u6587\u628a<span class=\"s2\"> PDF <\/span>\u4e2d\u7684\u786c\u6027\u89c4\u5b9a\u3001<span class=\"s2\">FTA <\/span>\u8fd1\u671f\u89e3\u91ca\u4ee5\u53ca\u4e2d\u56fd\u5916\u6c47<span class=\"s2\">\/<\/span>\u7a0e\u52a1\u8854\u63a5\u8981\u70b9\u4e00\u5e76\u6574\u7406\uff0c\u4f9b\u8ba1\u5212\u843d\u5730\u7684\u4f01\u4e1a\u5148\u505a<span class=\"s2\">\u201c<\/span>\u5408\u89c4\u81ea\u68c0<span class=\"s2\">\u201d<\/span>\u3002<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>\u4e00\u3001\u7a0e\u7387\u4e0e\u9002\u7528\u8303\u56f4\uff08\u5b98\u65b9\u539f\u6587\u63d0\u70bc\uff09<\/b><b><\/b><\/span><\/p>\n<ol class=\"ol1\">\n<li class=\"li4\"><span class=\"s3\">\u5185\u5730\uff08<\/span><span class=\"s4\">Mainland<\/span><span class=\"s3\">\uff09\u4f01\u4e1a<\/span>\n<ul class=\"ul1\">\n<li class=\"li4\"><span class=\"s3\">\u5e74\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/span><span class=\"s4\"> \u2264 375,000 AED<\/span><span class=\"s3\">\uff1a<\/span><span class=\"s4\">0%<\/span><\/li>\n<li class=\"li5\"><span class=\"s4\">\u8d85\u8fc7\u90e8\u5206\uff1a<\/span><span class=\"s5\">9%<\/span><\/li>\n<li class=\"li5\"><span class=\"s4\">\u7533\u62a5\u8d27\u5e01\uff1a<\/span><span class=\"s5\">AED<\/span><span class=\"s4\">\uff0c\u6c47\u7387\u4ee5\u963f\u8054\u914b\u592e\u884c\u5f53\u65e5\u4e2d\u95f4\u4ef7\u4e3a\u51c6<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li class=\"li4\"><span class=\"s3\">\u81ea\u7531\u533a\u4f01\u4e1a\uff08<\/span><span class=\"s4\">Free Zone Person<\/span><span class=\"s3\">\uff09<\/span><\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li4\"><span class=\"s3\">\u7b26\u5408<\/span><span class=\"s4\">\u201cQualifying Free Zone Person\u201d<\/span><span class=\"s3\">\uff08<\/span><span class=\"s4\">QFZP<\/span><span class=\"s3\">\uff09\u4e14\u6536\u5165\u5c5e\u4e8e<\/span><span class=\"s4\">\u201cQualifying Income\u201d<\/span><span class=\"s3\">\uff1a<\/span><span class=\"s4\">0%<\/span><\/li>\n<li class=\"li5\"><span class=\"s4\">\u975e\u5408\u683c\u6536\u5165\uff1a<\/span><span class=\"s5\">9%<\/span><\/li>\n<li class=\"li4\"><span class=\"s3\">\u4e00\u65e6\u89e6\u53d1<\/span><span class=\"s4\">\u201cExcluded Activity\u201d<\/span><span class=\"s3\">\u6216\u7a81\u7834<\/span><span class=\"s4\"> De-minimis <\/span><span class=\"s3\">\u9608\u503c\uff08<\/span><span class=\"s4\">&gt;5% <\/span><span class=\"s3\">\u603b\u6536\u5165\u6216<\/span><span class=\"s4\"> 5,000,000 AED <\/span><span class=\"s3\">\u5b70\u4f4e\uff09\uff0c\u5f53\u5e74\u5ea6\u5168\u90e8\u6536\u5165\u6309<\/span><span class=\"s4\"> 9% <\/span><span class=\"s3\">\u5f81\u7a0e\uff0c\u4e14\u4e94\u5e74\u5185\u4e0d\u5f97\u518d\u9009<\/span><span class=\"s4\"> QFZP <\/span><span class=\"s3\">\u8eab\u4efd<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li class=\"li4\"><span class=\"s3\">\u589e\u503c\u7a0e<\/span><\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s4\">\u6807\u51c6\u7a0e\u7387<\/span><span class=\"s5\"> 5%<\/span><span class=\"s4\">\uff0c\u51fa\u53e3\u8d27\u7269\u53ca\u670d\u52a1<\/span><span class=\"s5\"> 0%<\/span><\/li>\n<li class=\"li4\"><span class=\"s3\">\u5f3a\u5236\u6ce8\u518c\u95e8\u69db\uff1a\u5e74\u5e94\u7a0e\u4f9b\u5e94<\/span><span class=\"s4\"> \u2265 375,000 AED<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li class=\"li4\"><span class=\"s3\">\u8f6c\u8ba9\u5b9a\u4ef7<\/span><\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li4\"><span class=\"s3\">\u4e0e\u5173\u8054\u65b9\u6216<\/span><span class=\"s4\"> Connected Person <\/span><span class=\"s3\">\u4ea4\u6613\u5fc5\u987b\u6309<\/span><span class=\"s4\"> OECD <\/span><span class=\"s3\">\u516d\u6cd5\u51c6\u5907\u540c\u671f\u8d44\u6599\uff1b\u6536\u5165<\/span><span class=\"s4\"> \u2265 200 million AED <\/span><span class=\"s3\">\u6216\u5c5e\u4e8e\u8de8\u56fd\u96c6\u56e2\uff08\u5408\u5e76\u6536\u5165<\/span><span class=\"s4\"> \u2265 3.15 billion AED<\/span><span class=\"s3\">\uff09\u987b\u63d0\u4ea4<\/span><span class=\"s4\"> Master File &amp; Local File<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li class=\"li4\"><span class=\"s3\">\u7ecf\u6d4e\u5b9e\u8d28<\/span><\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s5\">QFZP <\/span><span class=\"s4\">\u987b\u5728\u81ea\u7531\u533a<\/span><span class=\"s5\">\u201c<\/span><span class=\"s4\">\u6838\u5fc3\u521b\u6536\u6d3b\u52a8<\/span><span class=\"s5\">\u201d<\/span><span class=\"s4\">\u914d\u5907\u8db3\u591f\u5458\u5de5\u3001\u8d44\u4ea7\u53ca\u8fd0\u8425\u652f\u51fa\uff1b\u53ef\u5916\u5305\uff0c\u4f46\u987b\u63a5\u53d7\u6709\u6548\u76d1\u7ba1\u5e76\u4fdd\u7559\u4e66\u9762\u8bc1\u636e<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li class=\"li5\"><span class=\"s4\">\u5c0f\u578b\u4f01\u4e1a\u6551\u6d4e<\/span><\/li>\n<\/ol>\n<ol class=\"ol1\">\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s4\">\u8fde\u7eed\u4e24\u4e2a\u7a0e\u671f\u6536\u5165<\/span><span class=\"s5\"> \u2264 3 million AED <\/span><span class=\"s4\">\u7684\u53ef\u7533\u8bf7\u7b80\u5316\u7533\u62a5\uff0c\u4f46\u4e0d\u5f97\u7ed3\u8f6c\u4e8f\u635f\uff0c\u4e5f\u4e0d\u9002\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u8c41\u514d<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p class=\"p7\"><b>\u4e8c\u3001\u4e3a\u4ec0\u4e48\u9009\u62e9\u8fea\u62dc\uff1f<\/b><span class=\"s6\"><b>\u2014\u2014<\/b><\/span><b>\u4e00\u5f20\u56fe\u770b\u61c2\u786c\u6307\u6807<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p9\"><span class=\"s4\">\u7ef4\u5ea6<\/span><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p9\"><span class=\"s4\">\u8fea\u62dc\u8868\u73b0<\/span><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p9\"><span class=\"s4\">\u8d44\u6599\u6765\u6e90<\/span><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p10\"><span class=\"s4\">Reference<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td5\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u5730\u7406\u4f4d\u7f6e<\/span><\/p>\n<\/td>\n<td class=\"td6\" valign=\"top\">\n<p class=\"p11\"><span class=\"s7\">8 <\/span><span class=\"s4\">\u5c0f\u65f6\u822a\u7a0b\u8986\u76d6<\/span><span class=\"s7\"> 2\/3 <\/span><span class=\"s4\">\u5168\u7403\u4eba\u53e3<\/span><\/p>\n<\/td>\n<td class=\"td7\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u8fea\u62dc\u6c11\u822a\u5c40<\/span><span class=\"s7\"> 2024<\/span><\/p>\n<\/td>\n<td class=\"td8\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">Dubai Civil Aviation Authority (DCAA) FAQ page, 2024: \u201cWithin an 8-hour flight, Dubai connects to over 65% of the world\u2019s population.\u201d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td9\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u516c\u53f8\u6240\u5f97\u7a0e<\/span><\/p>\n<\/td>\n<td class=\"td10\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u81ea\u7531\u533a<\/span><span class=\"s7\"> QFZP 0%<\/span><span class=\"s4\">\uff08\u7b26\u5408\u8d44\u683c\uff09<\/span><\/p>\n<\/td>\n<td class=\"td11\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">MAC&amp;ROSS PDF<\/span><\/p>\n<\/td>\n<td class=\"td12\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">UAE Federal Decree-Law No. 47 of 2022, Arts. 20 &amp; 55; MAC&amp;ROSS PDF pp. 12-16.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td13\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u589e\u503c\u7a0e<\/span><\/p>\n<\/td>\n<td class=\"td14\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">5%<\/span><span class=\"s8\">\uff0c\u51fa\u53e3<\/span><span class=\"s4\"> 0%<\/span><\/p>\n<\/td>\n<td class=\"td15\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">MAC&amp;ROSS PDF<\/span><\/p>\n<\/td>\n<td class=\"td16\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">FTA VAT Handbook v. 6.0, \u00a71.3; MAC&amp;ROSS PDF p. 6.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td17\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u5916\u6c47<\/span><\/p>\n<\/td>\n<td class=\"td18\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u65e0\u7ba1\u5236\uff0c\u5229\u6da6<\/span><span class=\"s7\"> 100% <\/span><span class=\"s4\">\u6c47\u56de<\/span><\/p>\n<\/td>\n<td class=\"td19\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">MAC&amp;ROSS PDF<\/span><\/p>\n<\/td>\n<td class=\"td20\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">UAE Federal Decree-Law No. 3 of 2003; Invest in Dubai portal: \u201cNo restrictions on repatriation of capital or profits.\u201d<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td21\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u6ce8\u518c\u65f6\u6548<\/span><\/p>\n<\/td>\n<td class=\"td22\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u81ea\u7531\u533a<\/span><span class=\"s7\"> 3-5 <\/span><span class=\"s4\">\u4e2a\u5de5\u4f5c\u65e5<\/span><\/p>\n<\/td>\n<td class=\"td23\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u8fea\u62dc\u591a\u79cd\u5546\u54c1\u4e2d\u5fc3<\/span><span class=\"s7\"> DMCC<\/span><\/p>\n<\/td>\n<td class=\"td24\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">DMCC official website, Company-licence issuance timeline, accessed 2024-06-10.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td25\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u63a7\u80a1\u516c\u53f8<\/span><\/p>\n<\/td>\n<td class=\"td26\" valign=\"top\">\n<p class=\"p11\"><span class=\"s4\">\u65e0\u8d44\u672c\u5229\u5f97\u7a0e\u3001\u65e0\u80a1\u606f\u9884\u63d0\u7a0e<\/span><\/p>\n<\/td>\n<td class=\"td27\" valign=\"top\">\n<p class=\"p12\"><span class=\"s4\">MAC&amp;ROSS PDF<\/span><\/p>\n<\/td>\n<td class=\"td28\" valign=\"top\">\n<p class=\"p13\">Federal Decree-Law No. 47 of 2022 (absence of separate capital-gains or dividend-withholding provisions); MAC&amp;ROSS PDF p. 12 footnote.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">\u7ed3\u8bba\uff08\u5ba1\u614e\u7248\uff09\uff1a<\/p>\n<p class=\"p2\">\u5728\u540c\u4e00\u53f8\u6cd5\u8f96\u533a\u5185\u540c\u65f6\u6ee1\u8db3<span class=\"s2\">\u201c<\/span>\u4f4e\u7a0e\u7387\u3001\u8d44\u91d1\u81ea\u7531\u3001\u5feb\u901f\u8bbe\u7acb<span class=\"s2\">\u201d<\/span>\u4e09\u9879\u786c\u6761\u4ef6\u7684\u7ecf\u6d4e\u4f53\u5e76\u4e0d\u591a\uff0c\u8fea\u62dc\u6709\u5176\u5438\u5f15\u4eba\u7684\u6295\u8d44\u73af\u5883\uff0c\u4f46<span class=\"s2\">\u201c0%\u201d<\/span>\u80fd\u5426\u843d\u5730\uff0c\u53d6\u51b3\u4e8e\u4f01\u4e1a\u80fd\u5426\u540c\u6b65\u901a\u8fc7\u7ecf\u6d4e\u5b9e\u8d28\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u4e0e\u4e2d\u56fd<span class=\"s2\"> ODI <\/span>\u4e09\u5c42\u6d4b\u8bd5\u3002<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>\u4e09\u3001\u4e0e\u4e2d\u65b9\u76d1\u7ba1\u8854\u63a5\u7684<\/b><\/span><span class=\"s6\"><b>\u201c<\/b><\/span><span class=\"s1\"><b>\u4e09\u5f20\u901a\u884c\u8bc1<\/b><\/span><span class=\"s6\"><b>\u201d<\/b><\/span><\/p>\n<ol class=\"ol1\">\n<li class=\"li5\"><span class=\"s5\">ODI <\/span><span class=\"s4\">\u5907\u6848\uff1a\u5546\u52a1\u3001\u53d1\u6539\u3001\u5916\u6c47\u4e09\u90e8\u95e8<\/span><span class=\"s5\">\u201c<\/span><span class=\"s4\">\u4e8b\u524d\u5907\u6848<\/span><span class=\"s5\">+<\/span><span class=\"s4\">\u4e8b\u540e\u62a5\u544a<\/span><span class=\"s5\">\u201d<\/span><span class=\"s4\">\u6a21\u5f0f\uff0c\u8d44\u91d1\u8def\u5f84\u987b\u4e0e\u5907\u6848\u6587\u4ef6\u4e00\u81f4<\/span><\/li>\n<li class=\"li5\"><span class=\"s4\">\u5bf9\u5916\u652f\u4ed8\u7a0e\u52a1\u5907\u6848\uff1a\u80a1\u606f\u3001\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4eab\u53d7\u4e2d\u963f\u534f\u5b9a<\/span><span class=\"s5\"> 5% <\/span><span class=\"s4\">\u9884\u63d0\u7a0e\u4f18\u60e0\u65f6\uff0c\u9700\u5728\u7a0e\u52a1\u5c40\u5f00\u5177\u300a\u7a0e\u6536\u5c45\u6c11\u8eab\u4efd\u8bc1\u660e\u300b\u5e76\u5728\u963f\u8054\u914b\u6e90\u6cc9\u6263\u7f34\u524d\u63d0\u4ea4<\/span><\/li>\n<li class=\"li5\"><span class=\"s4\">\u8f6c\u8ba9\u5b9a\u4ef7\u540c\u671f\u8d44\u6599\uff1a\u963f\u8054\u914b\u51c6\u5907<\/span><span class=\"s5\"> Local File <\/span><span class=\"s4\">\u540e\uff0c\u4e2d\u56fd\u6bcd\u516c\u53f8\u4ecd\u9700\u6309<\/span><span class=\"s5\"> 42 <\/span><span class=\"s4\">\u53f7\u516c\u544a\u8981\u6c42\u540c\u6b65\u51c6\u5907\u4e2d\u6587\u7248\uff0c\u907f\u514d\u4e2d\u56fd\u7a0e\u5c40\u4e8c\u6b21\u8c03\u6574<\/span><\/li>\n<\/ol>\n<p class=\"p15\"><b>\u56db\u3001\u5e38\u89c1\u4e0d\u786e\u5b9a\u533a\u95f4\uff08\u7531<\/b><span class=\"s9\"><b>Earnest<\/b><\/span><b>\u4f01\u4e1a\u670d\u52a1\u90e8\u603b\u7ed3\uff09<\/b><b><\/b><\/p>\n<ol class=\"ol1\">\n<li class=\"li5\"><span class=\"s5\">\u201c<\/span><span class=\"s4\">\u5408\u7406\u5546\u4e1a\u76ee\u7684<\/span><span class=\"s5\">\u201d<\/span><span class=\"s4\">\u5224\u5b9a\uff1a\u82e5\u81ea\u7531\u533a\u516c\u53f8\u4ec5\u505a\u8f6c\u53e3\uff0c\u4f46\u91c7\u8d2d\u5408\u540c\u3001\u7269\u6d41\u5355\u636e\u3001\u8d44\u91d1\u6d41\u6c34\u5747\u5728\u4e2d\u56fd\u5b8c\u6210\uff0c<\/span><span class=\"s5\">FTA <\/span><span class=\"s4\">\u53ef\u80fd\u5426\u5b9a<\/span><span class=\"s5\"> 0% <\/span><span class=\"s4\">\u8d44\u683c<\/span><\/li>\n<li class=\"li5\"><span class=\"s5\">De-minimis <\/span><span class=\"s4\">\u8ba1\u7b97\u53e3\u5f84\uff1a\u6536\u5165\u786e\u8ba4\u65f6\u70b9\u6309<\/span><span class=\"s5\"> IFRS <\/span><span class=\"s4\">\u8fd8\u662f\u963f\u8054\u914b\u589e\u503c\u7a0e\u6cd5\uff1f\u76ee\u524d<\/span><span class=\"s5\"> FTA <\/span><span class=\"s4\">\u672a\u53d1\u7ec6\u5219\uff0c\u5efa\u8bae\u6309<\/span><span class=\"s5\"> IFRS 15 <\/span><span class=\"s4\">\u5148\u5168\u989d\u7eb3\u7a0e\uff0c\u540e\u7eed\u7533\u8bf7\u9000\u7a0e<\/span><\/li>\n<li class=\"li5\"><span class=\"s4\">\u5916\u6c47\u6c47\u56de\uff1a\u963f\u8054\u914b\u65e0\u6c47\u51fa\u9650\u5236\uff0c\u4f46\u4e2d\u56fd\u7aef\u94f6\u884c\u4ecd\u6309<\/span><span class=\"s5\">\u201c<\/span><span class=\"s4\">\u5c55\u4e1a\u4e09\u539f\u5219<\/span><span class=\"s5\">\u201d<\/span><span class=\"s4\">\u9010\u7b14\u5ba1\u6838\u4ea4\u6613\u5355\u8bc1\uff0c\u9700\u63d0\u524d\u51c6\u5907\u9500\u552e\u5408\u540c\u3001\u8fd0\u8f93\u5355\u636e\u3001\u5ba1\u8ba1\u62a5\u544a<\/span><\/li>\n<\/ol>\n<p class=\"p15\">\u4e94\u3001\u7ed3\u8bed\uff1a\u5148\u7b97\u6e05<span class=\"s9\">\u201c<\/span>\u53ef\u9a8c\u8bc1<span class=\"s9\">\u201d<\/span>\u7684\u6570\uff0c\u518d\u7559\u8db3<span class=\"s9\">\u201c<\/span>\u4e0d\u53ef\u63a7<span class=\"s9\">\u201d<\/span>\u7684\u7f13\u51b2<\/p>\n<p class=\"p2\">\u8fea\u62dc\u7684<span class=\"s2\"> 0% <\/span>\u7a0e\u7387\u662f\u660e\u6587\u89c4\u5b9a\uff0c\u4f46<span class=\"s2\">\u201c<\/span>\u7b26\u5408\u8d44\u683c<span class=\"s2\">\u201d<\/span>\u9700\u8981\u540c\u65f6\u6ee1\u8db3\u81ea\u7531\u533a\u6ce8\u518c\u3001\u7ecf\u6d4e\u5b9e\u8d28\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u3001\u4e2d\u56fd\u5916\u6c47<span class=\"s2\">\/<\/span>\u7a0e\u52a1\u591a\u5c42\u5408\u89c4\u3002\u4efb\u4f55\u4e00\u6b65\u7f3a\u5c11\u8bc1\u636e\u94fe\uff0c\u90fd\u53ef\u80fd\u628a<span class=\"s2\"> 0% <\/span>\u53d8\u6210<span class=\"s2\"> 9%<\/span>\uff0c\u751a\u81f3\u89e6\u53d1\u4e2d\u56fd<span class=\"s2\"> 25% <\/span>\u8c03\u6574\u52a0\u6ede\u7eb3\u91d1\u3002<\/p>\n<p class=\"p2\">\u5efa\u8bae\u4f01\u4e1a\u5728\u6b63\u5f0f\u51fa\u8d44\u524d\uff0c\u81f3\u5c11\u5b8c\u6210\uff1a<\/p>\n<ul class=\"ul1\">\n<li class=\"li5\"><span class=\"s4\">\u5546\u4e1a\u5b9e\u8d28\u9884\u8bc4\u4f30\uff08\u4eba\u5458\u3001\u573a\u5730\u3001\u7cfb\u7edf\uff09<\/span><\/li>\n<li class=\"li5\"><span class=\"s4\">\u5173\u8054\u4ea4\u6613\u57fa\u51c6\u5206\u6790\uff08<\/span><span class=\"s5\">OECD <\/span><span class=\"s4\">\u516d\u6cd5\u9884\u6f14\uff09<\/span><\/li>\n<li class=\"li5\"><span class=\"s5\">ODI <\/span><span class=\"s4\">\u4e0e\u963f\u8054\u914b\u7a0e\u52a1\u6210\u672c\u8054\u5408\u6a21\u578b\uff08\u542b\u6700\u574f\u60c5\u5f62<\/span><span class=\"s5\"> 9%+25%<\/span><span class=\"s4\">\uff09<\/span><\/li>\n<\/ul>\n<p class=\"p2\"><span class=\"s2\">Earnest Advisory &#8211; <\/span>\u4e13\u6ce8\u4e2d\u56fd\u4f01\u4e1a\u51fa\u6d77\u8d22\u7a0e\u5408\u89c4<span class=\"s2\"> | <\/span>\u6d77\u5916\u516c\u53f8\u8bbe\u7acb\u4e0e\u5ba1\u8ba1\u3002\u6b22\u8fce\u6709\u6295\u8d44\u4e2d\u4e1c\u610f\u5411\u7684\u4f01\u4e1a\u5e26\u7740\u95ee\u9898\u6765\u627e\u6211\u4eec\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5f15\u8a00 \u4eca\u5e74 5 \u6708\uff0c\u5728\u4e0a\u6d77\u5e02\u5546\u52a1\u59d4\u5458\u4f1a\u6307\u5bfc\u4e0b\uff0c\u6d66\u4e1c\u56fd\u9645\u5546\u4f1a\u4e3e\u529e\u201c2025 \u5e74\u4e0a\u6d77\u5bf9\u5916\u6295\u8d44\u5408\u4f5c\u670d\u52a1\u5f00\u653e\u65e5\u7cfb\u5217\u6d3b\u52a8<\/p>\n","protected":false},"author":2,"featured_media":17610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[109,125,108],"tags":[176,177],"_links":{"self":[{"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/posts\/17609"}],"collection":[{"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/comments?post=17609"}],"version-history":[{"count":3,"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/posts\/17609\/revisions"}],"predecessor-version":[{"id":17617,"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/posts\/17609\/revisions\/17617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/media\/17610"}],"wp:attachment":[{"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/media?parent=17609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/categories?post=17609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.earnest-advisory.com.cn\/zh-hans\/wp-json\/wp\/v2\/tags?post=17609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}