{"id":424,"date":"2023-05-08T16:04:23","date_gmt":"2023-05-08T08:04:23","guid":{"rendered":"http:\/\/paitinglaw.com\/CN\/?p=424"},"modified":"2023-05-08T16:04:23","modified_gmt":"2023-05-08T08:04:23","slug":"8","status":"publish","type":"post","link":"http:\/\/paitinglaw.com\/CN\/index.php\/2023\/05\/08\/8\/","title":{"rendered":"\u7a0e\u52a1\u89d2\u5ea6\u4e0b\u7684\u76f4\u63a5\u6295\u8d44\u7f8e\u56fd\u80a1\u6743\u67b6\u6784\u89c4\u5212"},"content":{"rendered":"

\u7a0e\u52a1\u89d2\u5ea6\u4e0b\u7684\u76f4\u63a5\u6295\u8d44\u7f8e\u56fd\u80a1\u6743\u67b6\u6784\u89c4\u5212
\n\u968f\u7740\u5168\u7403\u7ecf\u6d4e\u4e00\u4f53\u5316\u7684\u6df1\u5165\u53d1\u5c55\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u4e2d\u56fd\u4f01\u4e1a\u5f00\u59cb\u5bfb\u6c42\u8de8\u5883\u6295\u8d44\u4ee5\u62d3\u5c55\u4e1a\u52a1\u548c\u83b7\u53d6\u8d44\u6e90\uff0c\u7531\u6b64\u5e26\u6765\u7684\u5219\u662f\u5883\u5916\u4f01\u4e1a\u7684\u76c8\u5229\u4f5c\u4e3a\u80a1\u606f\u5206\u914d\u7ed9\u4e2d\u56fd\u80a1\u4e1c\u800c\u4ea7\u751f\u7684\u7a0e\u52a1\u95ee\u9898\u3002\u7f8e\u56fd\u4f5c\u4e3a\u91cd\u8981\u548c\u5e38\u89c1\u7684\u6295\u8d44\u76ee\u6807\u56fd\u5bb6\uff0c\u672c\u6587\u4ee5\u4e2d\u56fd\u4f01\u4e1a\u76f4\u63a5\u6295\u8d44\u7f8e\u56fd\u4e3a\u4f8b\uff0c\u5206\u6790\u5982\u4f55\u5bf9\u80a1\u6743\u67b6\u6784\u8fdb\u884c\u5408\u7406\u89c4\u5212\uff0c\u4ee5\u964d\u4f4e\u7a0e\u6536\u98ce\u9669\u548c\u63d0\u9ad8\u7a0e\u6536\u6548\u76ca\u3002<\/p>\n

\u4e00\u3001\u76f4\u63a5\u63a7\u5236\u67b6\u6784<\/p>\n

\"\"<\/p>\n

\u76f4\u63a5\u63a7\u5236\u67b6\u6784\u5373\u7531\u4e2d\u56fd\u4f01\u4e1a\u4f5c\u4e3a\u80a1\u4e1c\u76f4\u63a5\u8bbe\u7acb\u7f8e\u56fd\u516c\u53f8\uff0c\u8be5\u67b6\u6784\u7684\u4f18\u70b9\u662f\u64cd\u4f5c\u7b80\u4fbf\uff0c\u4fbf\u4e8e\u7ba1\u7406\uff0c\u4f46\u53ef\u80fd\u9762\u4e34\u8f83\u9ad8\u7684\u80a1\u606f\u7a0e\u7387\u3002
\n\u6839\u636e\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u653f\u5e9c\u548c\u7f8e\u5229\u575a\u5408\u4f17\u56fd\u653f\u5e9c\u5173\u4e8e\u5bf9\u6240\u5f97\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u6f0f\u7a0e\u7684\u534f\u5b9a\u300b\u7b2c\u4e5d\u6761\u7ea6\u5b9a\uff0c\u201c\u7f14\u7ea6\u56fd\u4e00\u65b9\u5c45\u6c11\u516c\u53f8\u652f\u4ed8\u7ed9\u7f14\u7ea6\u56fd\u53e6\u4e00\u65b9\u5c45\u6c11\u7684\u80a1\u606f\uff0c\u53ef\u4ee5\u5728\u8be5\u7f14\u7ea6\u56fd\u53e6\u4e00\u65b9\u5f81\u7a0e\u3002\u7136\u800c\uff0c\u8fd9\u4e9b\u80a1\u606f\u4e5f\u53ef\u4ee5\u5728\u652f\u4ed8\u80a1\u606f\u7684\u516c\u53f8\u662f\u5176\u5c45\u6c11\u7684\u7f14\u7ea6\u56fd\uff0c\u6309\u7167\u8be5\u7f14\u7ea6\u56fd\u7684\u6cd5\u5f8b\u5f81\u7a0e\u3002\u4f46\u662f\uff0c\u5982\u679c\u6536\u6b3e\u4eba\u662f\u8be5\u80a1\u606f\u53d7\u76ca\u6240\u6709\u4eba\uff0c\u5219\u6240\u5f81\u7a0e\u6b3e\u4e0d\u5e94\u8d85\u8fc7\u8be5\u80a1\u606f\u603b\u989d\u768410%\u3002\u201d\u6839\u636e\u8be5\u7ea6\u5b9a\uff0c\u7f8e\u56fd\u516c\u53f8\u5411\u4e2d\u56fd\u80a1\u4e1c\u5206\u914d\u80a1\u606f\u65f6\u627f\u62c5\u7684\u7a0e\u7387\u4e3a10%\u3002\u56e0\u800c\u5728\u8be5\u7ed3\u6784\u4e0b\uff0c\u5bf9\u6295\u8d44\u4eba\u7684\u5229\u5904\u5728\u4e8e\u6301\u80a1\u7ed3\u6784\u7b80\u5355\u3001\u4fbf\u4e8e\u7ecf\u8425\u7ba1\u7406\uff0c\u4f46\u9700\u8981\u627f\u62c5\u8f83\u9ad8\u7684\u7a0e\u8d1f\u3002<\/p>\n

\u4e8c\u3001\u95f4\u63a5\u63a7\u5236\u67b6\u6784
\n\uff08\u4e00\uff09\u901a\u8fc7\u5f00\u66fc\u7fa4\u5c9b\u95f4\u63a5\u6295\u8d44\u7f8e\u56fd<\/p>\n

\"\"
\n\u5728\u8fd9\u79cd\u67b6\u6784\u4e2d\uff0c\u4e2d\u56fd\u4f01\u4e1a\u901a\u8fc7\u5728\u5f00\u66fc\u7fa4\u5c9b\u8bbe\u7acb\u4e00\u5bb6SPV\uff08Special Purpose Vehicl\uff0c\u7279\u6b8a\u76ee\u7684\u8f7d\u4f53\uff09\u7684\u65b9\u5f0f\uff0c\u95f4\u63a5\u63a7\u80a1\u7f8e\u56fd\u516c\u53f8\u3002
\n\u5f00\u66fc\u7fa4\u5c9b\u662f\u8457\u540d\u7684\u79bb\u5cb8\u91d1\u878d\u4e2d\u5fc3\uff0c\u5176\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u4f7f\u4f01\u4e1a\u53ef\u4ee5\u964d\u4f4e\u7a0e\u6536\u6210\u672c\u3002\u4f46\u662f\u7531\u4e8e\u7f8e\u56fd\u548c\u5f00\u66fc\u7fa4\u5c9b\u5e76\u672a\u7b7e\u8ba2\u7a0e\u6536\u534f\u5b9a\uff0c\u7f8e\u56fd\u5bf9\u6ca1\u6709\u7b7e\u8ba2\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u7684\u56fd\u5bb6\u5f81\u653630%\u80a1\u606f\u7a0e\uff0c\u56e0\u6b64\uff0c\u901a\u8fc7\u5f00\u66fc\u7fa4\u5c9b\u8bbe\u7acb\u79bb\u5cb8\u516c\u53f8\u975e\u4f46\u4e0d\u80fd\u8282\u7701\u7a0e\u6536\uff0c\u66f4\u9002\u5f97\u5176\u53cd\uff0c\u9700\u627f\u62c5\u66f4\u9ad8\u7684\u7a0e\u8d1f\u3002\u6545\u5728\u8fdb\u884c\u6295\u8d44\u65f6\u9700\u5145\u5206\u8003\u8651\u6295\u8d44\u76ee\u6807\u56fd\u5185\u6cd5\u3001\u53cc\u8fb9\u53ca\u591a\u8fb9\u534f\u8bae\u53ca\u6761\u7ea6\u3001\u7279\u6b8a\u5730\u57df\u4f18\u60e0\u7b49\u56e0\u7d20\uff0c\u4ee5\u9009\u62e9\u5408\u9002\u7684\u80a1\u6743\u67b6\u6784<\/p>\n

\uff08\u4e8c\uff09\u901a\u8fc7\u9999\u6e2f\u5730\u533a\u4e0e\u8377\u5170\u95f4\u63a5\u6295\u8d44\u7f8e\u56fd<\/p>\n

\"\"<\/p>\n

\u5728\u8fd9\u79cd\u67b6\u6784\u4e2d\uff0c\u4e2d\u56fd\u4f01\u4e1a\u901a\u8fc7\u8bbe\u7acb\u9999\u6e2f\u5730\u533a\u516c\u53f8\u548c\u8377\u5170\u516c\u53f8\uff0c\u95f4\u63a5\u63a7\u80a1\u7f8e\u56fd\u516c\u53f8\u3002\u8be5\u67b6\u6784\u7684\u4f18\u70b9\u5728\u4e8e\u5229\u7528\u4e2d\u56fd\u3001\u9999\u6e2f\u5730\u533a\u3001\u8377\u5170\u548c\u7f8e\u56fd\u56db\u5730\u4e4b\u95f4\u7684\u7a0e\u6536\u5b89\u6392\u6216\u534f\u5b9a\uff0c\u4ee5\u53ca\u9999\u6e2f\u5730\u533a\u7684\u201c\u5730\u57df\u6765\u6e90\u5f81\u7a0e\u539f\u5219\u201d\uff0c\u4ee5\u5b9e\u73b0\u7a0e\u6536\u4f18\u5316\u3002
\n1.\u6839\u636e\u300a\u7f8e\u56fd\u548c\u8377\u5170\u5173\u4e8e\u5bf9\u6240\u5f97\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u6f0f\u7a0e\u7684\u534f\u5b9a\u300b\uff08Convention between the United States of America and the Kingdom of the Netherlands for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income\uff09\u7b2c10\u6761\u7b2c2\u6b3e\uff0c\u5982\u679c\u5b9e\u9645\u53d7\u76ca\u6240\u6709\u4eba\u662f\u4e00\u5bb6\u516c\u53f8\uff0c\u4e14\u76f4\u63a5\u6301\u6709\u652f\u4ed8\u80a1\u606f\u516c\u53f8\u81f3\u5c1110%\u7684\u6295\u7968\u6743\uff0c\u4ec5\u9700\u627f\u62c55%\u7684\u80a1\u606f\u7a0e\u7387\u3002\u6545\u7f8e\u56fd\u516c\u53f8\u5411\u8377\u5170\u516c\u53f8\u80a1\u4e1c\u5206\u914d\u5229\u6da6\u65f6\uff0c\u4ec5\u9700\u7f34\u7eb35%\u7684\u80a1\u606f\u7a0e\u3002
\n2.\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u4e0e\u8377\u5170\u738b\u56fd\u5c31\u6536\u5165\u7a0e\u9879\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u548c\u9632\u6b62\u9003\u7a0e\u534f\u5b9a\u300b\u7b2c\u5341\u6761\u7b2c3\u6b3e\u7ea6\u5b9a\u4e86\u514d\u5f81\u80a1\u606f\u7a0e\u7684\u60c5\u5f62\uff1a<\/p>\n

\"\"<\/p>\n

\u5728\u4e0a\u8ff0\u4e94\u4e2a\u60c5\u5f62\u4e2d\uff0c\u4e00\u822c\u6295\u8d44\u8005\u5728\u9999\u6e2f\u8bbe\u7acb\u7684\u6301\u80a1\u4e3b\u4f53\u8f83\u6613\u6ee1\u8db3\u7b2c5\u9879\u89c4\u5b9a\u7684\u6761\u4ef6\uff0c\u8be5\u9879\u53ef\u6982\u62ec\u4e3a\u201c\u9700\u8981\u5728\u9999\u6e2f\u5730\u533a\u6709\u7ecf\u8425\u5b9e\u8d28\u201d\u3002\u6839\u636e\u9999\u6e2f\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7b2c15K\u6761\u89c4\u5b9a\u7684\u201c\u79bb\u5cb8\u6536\u5165\u8c41\u514d\u5236\u5ea6\uff08FSIE\uff09\u201d\uff0c\u6ee1\u8db3\u8be5\u6761\u89c4\u5b9a\u7684\u201c\u7ecf\u8425\u5b9e\u8d28\u8981\u6c42\u201d\u5373\u7b26\u5408\u4e0a\u8ff0\u300a\u9999\u6e2f\u8377\u5170\u7a0e\u6536\u534f\u5b9a\u300b\u7b2c\u5341\u6761\u7b2c3\u6b3e\u7b2c5\u9879\u89c4\u5b9a\u7684\u6761\u4ef6\uff0c\u8377\u5170\u516c\u53f8\u5411\u9999\u6e2f\u5730\u533a\u80a1\u4e1c\u5206\u914d\u5229\u6da6\u65f6\u65e0\u9700\u7f34\u7eb3\u80a1\u606f\u7a0e\u3002
\n\u6839\u636e\u9999\u6e2f\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7b2c15K\u6761\u89c4\u5b9a\uff0c\u82e5\u4e3a\u7eaf\u80a1\u6743\u6301\u6709\u5b9e\u4f53\uff0c\u76f8\u5173\u7684\u89c4\u5b9a\u5982\u4e0b\u8868\uff1a<\/p>\n

\"\"<\/p>\n

3.\u6839\u636e\u9999\u6e2f\u5730\u533a\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7b2c26\u6761\uff0c\u9999\u6e2f\u5730\u533a\u5bf9\u80a1\u606f\u53ef\u4ee5\u4e0d\u8ba1\u5165\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u5185\uff0c\u6545\u9999\u6e2f\u516c\u53f8\u5411\u4e2d\u56fd\u80a1\u4e1c\u5206\u914d\u5229\u6da6\u65f6\uff0c\u65e0\u9700\u7f34\u7eb3\u80a1\u606f\u7a0e\u3002
\n\u901a\u8fc7\u4e0a\u8ff0\u56db\u5730\u4e4b\u95f4\u7684\u7a0e\u6536\u5b89\u6392\u6216\u534f\u5b9a\uff0c\u4ee5\u53ca\u9999\u6e2f\u4e0d\u5f81\u6536\u80a1\u606f\u7a0e\u7684\u89c4\u5b9a\uff0c\u53ef\u4f7f\u8be5\u80a1\u6743\u67b6\u6784\u5177\u6709\u8f83\u9ad8\u7684\u7a0e\u6536\u4f18\u52bf\uff0c\u4f46\u5176\u7ed3\u6784\u5c42\u6b21\u8f83\u591a\uff0c\u64cd\u4f5c\u548c\u7ba1\u7406\u76f8\u5bf9\u590d\u6742\uff0c\u9700\u8981\u8003\u8651\u5404\u56fd\u7684\u7a0e\u6536\u6cd5\u89c4\u548c\u7a0e\u6536\u534f\u5b9a\u7684\u5177\u4f53\u89c4\u5b9a\u3002<\/p>\n

\u4e09\u3001\u603b\u7ed3
\n\u7efc\u4e0a\u6240\u8ff0\uff0c\u5bf9\u4e8e\u4e2d\u56fd\u4f01\u4e1a\u76f4\u63a5\u6295\u8d44\u7f8e\u56fd\u7684\u67b6\u6784\u89c4\u5212\uff0c\u5e94\u6839\u636e\u5b9e\u9645\u60c5\u51b5\uff0c\u5145\u5206\u8003\u8651\u7a0e\u6536\u6210\u672c\u3001\u64cd\u4f5c\u4fbf\u5229\u6027\u3001\u7a0e\u6536\u98ce\u9669\u7b49\u591a\u65b9\u9762\u56e0\u7d20\uff0c\u9009\u62e9\u9002\u5408\u81ea\u8eab\u7684\u6295\u8d44\u67b6\u6784\u3002\u76f4\u63a5\u63a7\u80a1\u7f8e\u56fd\u516c\u53f8\u9002\u5408\u5bf9\u64cd\u4f5c\u4fbf\u5229\u6027\u6709\u8f83\u9ad8\u8981\u6c42\u7684\u4f01\u4e1a\uff1b\u901a\u8fc7\u8bbe\u7acb\u79bb\u5cb8\u516c\u53f8\u548c\u591a\u5c42\u6b21\u7684\u6301\u80a1\u7ed3\u6784\u5177\u6709\u8f83\u9ad8\u7684\u7a0e\u6536\u4f18\u52bf\uff0c\u4f46\u64cd\u4f5c\u548c\u7ba1\u7406\u76f8\u5bf9\u590d\u6742\u3002\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\uff0c\u4f01\u4e1a\u8fd8\u9700\u6839\u636e\u5176\u6240\u5904\u884c\u4e1a\u3001\u6295\u8d44\u76ee\u6807\u3001\u8d44\u672c\u89c4\u6a21\u7b49\u591a\u79cd\u56e0\u7d20\u8fdb\u884c\u5177\u4f53\u5206\u6790\uff0c\u4ee5\u9009\u62e9\u6700\u4f73\u7684\u6295\u8d44\u67b6\u6784\uff0c\u786e\u4fdd\u5176\u6295\u8d44\u65b9\u6848\u7b26\u5408\u5404\u56fd\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u540c\u65f6\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7a0e\u6536\u98ce\u9669\u548c\u6210\u672c\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u7a0e\u52a1\u89d2\u5ea6\u4e0b\u7684\u76f4\u63a5\u6295\u8d44\u7f8e\u56fd\u80a1\u6743\u67b6\u6784\u89c4\u5212 \u968f\u7740\u5168\u7403\u7ecf\u6d4e\u4e00\u4f53\u5316\u7684\u6df1\u5165\u53d1\u5c55\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u4e2d\u56fd\u4f01\u4e1a\u5f00\u59cb\u5bfb\u6c42\u8de8\u5883\u6295\u8d44\u4ee5\u62d3\u5c55\u4e1a […]<\/p>\n","protected":false},"author":1,"featured_media":430,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"_links":{"self":[{"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/posts\/424"}],"collection":[{"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/comments?post=424"}],"version-history":[{"count":1,"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/posts\/424\/revisions"}],"predecessor-version":[{"id":431,"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/posts\/424\/revisions\/431"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/media\/430"}],"wp:attachment":[{"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/media?parent=424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/categories?post=424"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/paitinglaw.com\/CN\/index.php\/wp-json\/wp\/v2\/tags?post=424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}