{"id":1594,"date":"2010-04-20T17:32:24","date_gmt":"2010-04-20T09:32:24","guid":{"rendered":"http:\/\/morrisjfwong.com\/blog\/?p=1594"},"modified":"2014-06-26T21:07:21","modified_gmt":"2014-06-26T13:07:21","slug":"%e7%a8%85%e6%b3%95%e5%bd%b1%e9%9f%bf%e5%a4%a7-%e7%94%a2%e5%89%b5%e6%a2%9d%e4%be%8b-%e7%87%9f%e6%89%80%e7%a8%85-%e4%bf%9d%e7%95%99%e7%9b%88%e9%a4%98%e7%a8%85","status":"publish","type":"post","link":"https:\/\/morrisjfwong.com\/blog\/%e7%a8%85%e6%b3%95%e5%bd%b1%e9%9f%bf%e5%a4%a7-%e7%94%a2%e5%89%b5%e6%a2%9d%e4%be%8b-%e7%87%9f%e6%89%80%e7%a8%85-%e4%bf%9d%e7%95%99%e7%9b%88%e9%a4%98%e7%a8%85\/","title":{"rendered":"\u7a05\u6cd5 : \u7522\u5275\u689d\u4f8b+\u71df\u6240\u7a05+\u4fdd\u7559\u76c8\u9918\u7a05?"},"content":{"rendered":"

\u4e00\u5207\u90fd\u662f\u9322! \u5c0d\u5427? \u4e8b\u60c5\u6c92\u6709\u9019\u9ebc\u7c21\u55ae.<\/p>\n

\u81ea\u5f9e\u300a\u7522\u5275\u689d\u4f8b\u300b\u7684\u79df\u7a05\u512a\u60e0\u958b\u59cb\u5728\u5927\u5c0f\u4f01\u696d\/\u653f\u5ba2\u9593\u722d\u5435, \u5c31\u628a\u9019\u4e00\u5834 dollar sign \u7684\u6230\u722d\u5f15\u7206. \u653f\u9ee8\u5c0d\u65bc\u7522\u5275\u689d\u4f8b\u7684\u512a\u60e0\u5404\u6709\u60f3\u6cd5, \u5c0d\u65bc\u4f01\u696d\u71df\u6240\u7a05\u7684\u589e\u964d\u4e5f\u770b\u6cd5\u51fa\u5165, \u52a0\u4e0a\u5169\u7a05\u5408\u4e00\u8207\u4fdd\u7559\u76c8\u9918\u8ab2\u7a05\u5236\u5ea6, \u9019\u771f\u662f\u4e00\u5718\u7cca\u5857\u5e33. \u4e0d\u904e, \u5c0d\u65bc\u6bcf\u4e00\u70ba\u570b\u6c11\u4f86\u8aaa, \u9019\u53ef\u4e0d\u53ea\u662f\u9322\u7684\u554f\u984c, \u6211\u6bd4\u8f03\u95dc\u5fc3\u662f\u4e0d\u662f\u6709\u516c\u5e73\u6b63\u7fa9.
\n


\n\"tax-sample-20100420b2-s\"
\n[ \u9b54\u65c5\u58eb: \u7c21\u55ae\u89e3\u91cb \u65b0\u7684\u7a05\u6cd5\u904b\u4f5c\u7684\u7bc4\u4f8b, \u7a05\u7387\u8a2d\u5b9a\u6709\u516c\u5e73\u6b63\u7fa9\u55ce? ]
\n<\/center><\/p>\n
\u7a05\u6cd5\u5927\u6230: \u7c21\u55ae\u8aaa\u8aaa\u6b77\u53f2<\/h6>\n

\u6e90\u8d77: \u70ba\u4f55\u6709\u300a\u7522\u5275\u689d\u4f8b\u300b? \u56e0\u70ba\u8981\u80fd\u5920\u53d6\u4ee3\u300a\u4fc3\u9032\u7522\u696d\u5347\u7d1a\u689d\u4f8b\u300b. \u70ba\u4f55\u6709\u300a\u4fc3\u9032\u7522\u696d\u5347\u7d1a\u689d\u4f8b\u300b? \u56e0\u70ba\u8981\u80fd\u5920\u53d6\u4ee3\u65e9\u671f\u7684\u300a\u734e\u52f5\u6295\u8cc7\u689d\u4f8b\u300b. \u9019\u4e9b\u689d\u4f8b\u90fd\u662f\u653f\u5e9c\u7528\u4f86\u5f15\u5c0e\u7522\u696d\/\u7d93\u6fdf\u6d3b\u52d5\u7684\u624b\u6cd5\u624b\u6bb5. \u900f\u904e\u7a05\u6cd5\u7684\u512a\u60e0, \u5f15\u5c0e(\u6216\u5f15\u8a98)\u4f01\u696d\u7684\u6295\u8cc7\u65b9\u5411. \u7c21\u55ae\u8aaa\u5c31\u662f\u653f\u5e9c\u8981\u63a8\u52d5\u54ea\u4e00\u7a2e\u7522\u696d, \u5c31\u7d66\u4ed6\u4f4e\u7a05\u7387, \u9019\u5c31\u662f\u8f38\u8840. \u8981\u77e5\u9053, \u9322\u5c31\u662f\u4f01\u696d\u7684\u8840.<\/p>\n

\u9019\u4e00\u6b21\u7684\u300a\u7522\u5275\u689d\u4f8b\u300b\u901a\u904e\u7684\u7248\u672c\u662f(1) \u964d\u4f4e\u71df\u6240\u7a0525%\u523017% (2) \u53ea\u6709\u7814\u7a76\u767c\u5c55(R&D)\u6709\u512a\u60e0. \u5448\u73fe\u51fa\u4f86\u7684\u662f\u653f\u5e9c\u8a8d\u70ba\u4f01\u696d\u53ea\u5269\u4e0b\u7814\u7a76\u767c\u5c55(R&D)\u503c\u5f97\u9f13\u52f5. \u6211\u8a8d\u70ba\u9577\u671f\u4f86\u8aaa\u662f\u6709\u9053\u7406\u7684. \u4f46\u662f, 17%\u7684\u4f4e\u71df\u6240\u7a05, \u53ef\u6703\u5f15\u767c\u4e00\u6ce2\u9023\u9396\u53cd\u61c9!!
\n


\n\"tax-law-20100420a2\"
\n[ \u7522\u5275\u689d\u4f8b\u914d\u5957\u65b9\u6848, \u8cc7\u6599\u4f86\u6e90: \u4e2d\u6642\u96fb\u5b50\u5831\/http:\/\/camera.chinatimes.com\/ ]
\n<\/center><\/p>\n
\u516c\u5e73\u6b63\u7fa9\u7684\u50f9\u503c? \u9019\u4e16\u754c\u6c92\u6709\u7d55\u5c0d\u7684\u5c0d\u932f<\/h6>\n

\u7a05\u7387, \u771f\u7684\u8207\u516c\u5e73\u6b63\u7fa9\u50f9\u503c\u606f\u606f\u76f8\u95dc!! \u4e0d\u904e, \u6211\u660e\u767d\u9019\u4e16\u754c\u6c92\u6709\u7d55\u5c0d\u7684\u5c0d\u932f.<\/p>\n

\u5982\u679c, \u4f01\u696d\u80fd\u5920\u4eab\u670917%\u7684\u71df\u696d\u6240\u5f97\u7a05\u7387. \u90a3\u9ebc\u300a\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u300b\u9ad8\u904e21%\u7684\u4eba\u6703\u600e\u9ebc\u60f3?
\n\u5982\u679c, \u4f01\u696d\u80fd\u5920\u4eab\u670917%\u7684\u71df\u696d\u6240\u5f97\u7a05\u7387. \u90a3\u9ebc\u9ad8\u6301\u80a1\u7684\u5927\u80a1\u6771\u6703\u5f71\u97ff\u4f01\u696d\u914d\u606f\u884c\u70ba? \u5f71\u97ff\u591a\u5927?
\n\u5982\u679c, \u4f01\u696d\u80fd\u5920\u4eab\u670917%\u7684\u71df\u696d\u6240\u5f97\u7a05\u7387. \u90a3\u9ebc\u7a05\u5236\u7684\u516c\u5e73\u6b63\u7fa9\u6709\u6c92\u6709\u504f\u79fb?
\n\u5982\u679c, \u4f01\u696d\u80fd\u5920\u4eab\u670917%\u7684\u71df\u696d\u6240\u5f97\u7a05\u7387. \u90a3\u6703\u5f71\u97ff\u9130\u8fd1\u570b\u5bb6\/\u5340\u57df\u7684\u7d93\u6fdf\u6d3b\u52d5?<\/p>\n

\u7a05\u6cd5\u4e0d\u662f\u61f2\u7f70, \u662f\u516c\u5e73\u7684\u4ed8\u51fa<\/h6>\n

\u6240\u4ee5, \u6709\u7acb\u59d4\u63a8\u52d5\u63d0\u9ad8\u4fdd\u7559\u76c8\u9918\u8ab2\u7a05\u753110%\u589e\u52a0\u523015%, \u5e0c\u671b\u963b\u6b62\u9ad8\u6301\u80a1\u7684\u5927\u80a1\u6771\u6703\u5f71\u97ff\u4f01\u696d\u914d\u606f. \u6211\u8a8d\u70ba\u9019\u662f\u61f2\u7f70\u7a05, \u4e26\u4e0d\u53ef\u53d6. \u7a05\u6cd5\u8981\u7684\u662f\u516c\u5e73\u7684\u70ba\u570b\u5bb6\u4ed8\u51fa, \u800c\u4e26\u4e0d\u662f\u8981\u61f2\u7f70\u4efb\u4f55\u4eba.<\/p>\n

\u5176\u5be6, 1997\u5e74\u53f0\u7063\u5c31\u63a8\u52d5\u300a\u5169\u7a05\u5408\u4e00\u5236\u5ea6\u300b. \u5169\u7a05\u5408\u4e00\u5236\u5ea6\u8aaa\u7684\u662f: \u5982\u679c\u4f01\u696d\u5df2\u7d93\u7e73\u7a05, \u5f97\u5230\u80a1\u5229\u7684\u500b\u4eba\u80a1\u6771\u5c31\u53ef\u4ee5\u6263\u62b5, \u4e5f\u5c31\u662f\u4e0d\u7528\u88ab\u525d\u5169\u6b21\u76ae. \u4e0d\u904e, \u7528\u9019\u7a2e\u65b9\u5f0f\u4e5f\u6709\u9ede\u8907\u96dc. \u4f46\u662f, \u7576\u6642\u9084\u662f\u7559\u6709\u4e00\u500b\u602a\u602a\u7684\u5c3e\u5df4, \u90a3\u5c31\u662f\u300a\u4fdd\u7559\u76c8\u9918\u8ab2\u7a05\u300b, \u5c31\u662f\u4f01\u696d\u4fdd\u7559\u4e0b\u76c8\u9918\u6c92\u6709\u5206\u914d\u7d66\u80a1\u6771, \u8981\u62bd10%\u7684\u7a05. \u9b54\u65c5\u58eb\u641e\u4e0d\u61c2\u9019\u7a2e “\u525d\u5169\u6b21\u76ae\u7a05” \u7684\u76ee\u7684. \u73fe\u5728\u770b\u4f86, \u56e0\u70ba\u300a\u7522\u5275\u689d\u4f8b\u300b\u5f15\u8d77\u7684\u964d\u4f4e\u71df\u6240\u7a05, \u53c8\u628a\u300a\u4fdd\u7559\u76c8\u9918\u8ab2\u7a05\u300b\u7684\u602a\u62db\u6372\u9032\u4f86, \u7c21\u76f4\u4e00\u5834\u7a05\u6cd5\u5927\u6230.<\/p>\n

\u5982\u679c, \u4f60\u6c92\u6709\u82b1\u6642\u9593\u7814\u7a76\u7a05\u6cd5, \u600e\u9ebc\u641e\u5f97\u61c2?<\/p>\n

\u9b54\u65c5\u58eb\u7684\u5efa\u8b70: \u7c21\u55ae+\u516c\u5e73<\/h6>\n

\u6211\u4f86\u8aaa\u8aaa\u6211\u7684\u7c97\u6dfa\u60f3\u6cd5, \u6211\u5efa\u8b70\u8981\u63a1\u7528 “\u7c21\u55ae+\u516c\u5e73” \u539f\u5247.<\/p>\n

\u7b2c\u4e00,\u300a\u7522\u5275\u689d\u4f8b\u300b\u7684\u7814\u7a76\u767c\u5c55\u512a\u60e0, \u5f88\u7c21\u55ae\u660e\u77ad.
\n\u7b2c\u4e8c,\u300a\u71df\u696d\u6240\u5f97\u7a05\u300b17%\u964d\u4f4e, \u4e5f\u8a31\u6709400\u5104\u7684\u7a05\u640d, \u537b\u6709\u570b\u5bb6\/\u5340\u57df\u6027\u7684\u7af6\u722d\u529b.
\n\u7b2c\u4e09,\u300a\u5169\u7a05\u5408\u4e00\u300b\u5f88\u516c\u5e73, \u61c9\u63a1\u7528. \u5efa\u8b70\u628a\u80a1\u5229\u6536\u5165\u6539\u70ba\u96f6\u7a05\u7387, \u7c21\u55ae\u7ba1\u7406, \u589e\u52a0\u653f\u5e9c\u71df\u904b\u6548\u7387.
\n\u7b2c\u56db, \u300a\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u300b\u7a05\u7387\u8981\u4e0b\u964d, \u5982\u679c\u63a1\u7528\u55ae\u4e00\u7a05\u738717%\u90a3\u66f4\u597d! ( \u6216\u63a1\u7528 6%, 12%, 17%\u7a05\u7387\u4e5f\u597d! )<\/p>\n

\u7b54\u6848\u4e0d\u572817%\u300a\u71df\u6240\u7a05\u300b, \u7b54\u6848\u8981\u554f\u554f\u7a05\u90fd\u82b1\u5230\u54ea\u88e1\u53bb\u4e86?<\/h6>\n

\u6700\u5f8c, \u554f\u554f\u5927\u5bb6, \u589e\u964d\u7a05\u7684\u76ee\u7684\u662f\u70ba\u4f55? \u4e0d\u5c31\u662f\u628a\u9322\u6771\u632a\u897f\u642c, \u597d\u632a\u51fa\u7a05\u91d1\u4f86\u82b1\u7528\u561b…. <\/p>\n

\u6240\u4ee5, \u6211\u8aaa\u7b54\u6848\u4e0d\u572817%\u300a\u71df\u6240\u7a05\u300b, \u7b54\u6848\u8981\u554f\u554f\u7a05\u90fd\u82b1\u5230\u54ea\u88e1\u53bb\u4e86! \u73a9\u73a9\u7a05\u6cd5\u689d\u6587, \u53ea\u662f\u6316\u7246\u4e92\u88dc, \u4e5f\u8981\u60f3\u60f3\u5982\u4f55\u63d0\u9ad8\u7a05\u91d1\u904b\u7528\u6548\u7387, \u7701\u8457\u9ede\u7528, \u6bcf\u4e00\u584a\u9322\u90fd\u662f\u51fa\u81ea\u5927\u5bb6\u53e3\u888b\u7684\u8f9b\u82e6\u9322. <\/p>\n

\u4eba\u6c11\u8981\u7684\u5f88\u7c21\u55ae: \u516c\u5e73\u7684\u7a05\u6cd5, \u80fd\u6709\u6548\u904b\u7528\u7a05\u91d1\u7684\u653f\u5e9c. \u5982\u6b64\u800c\u5df2.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00 [&hellip<\/p>\n","protected":false},"author":1,"featured_media":1598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[86],"tags":[120,129],"class_list":["post-1594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy","tag-120","tag-129"],"yoast_head":"\n\u7a05\u6cd5 : \u7522\u5275\u689d\u4f8b+\u71df\u6240\u7a05+\u4fdd\u7559\u76c8\u9918\u7a05?<\/title>\n<meta name=\"description\" content=\"\u7522\u5275\u689d\u4f8b\u300b\u7684\u79df\u7a05\u512a\u60e0\u958b\u59cb\u5728\u5927\u5c0f\u4f01\u696d\/\u653f\u5ba2\u9593\u722d\u5435, \u5c31\u628a\u9019\u4e00\u5834 dollar sign \u7684\u6230\u722d\u5f15\u7206. \u653f\u9ee8\u5c0d\u65bc\u7522\u5275\u689d\u4f8b\u7684\u512a\u60e0\u5404\u6709\u60f3\u6cd5, \u5c0d\u65bc\u4f01\u696d\u71df\u6240\u7a05\u7684\u589e\u964d\u4e5f\u770b\u6cd5\u51fa\u5165, 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