{"id":10410,"date":"2022-06-01T13:06:44","date_gmt":"2022-06-01T13:06:44","guid":{"rendered":"https:\/\/asy9.webcozumleri.com\/insights\/corporate-tax-law-beginners-guide-2\/"},"modified":"2022-06-01T13:06:44","modified_gmt":"2022-06-01T13:06:44","slug":"corporate-tax-law-beginners-guide-2","status":"publish","type":"insight","link":"https:\/\/asy9.webcozumleri.com\/zh-hans\/insights\/corporate-tax-law-beginners-guide-2\/","title":{"rendered":"\u516c\u53f8\u7a0e\u6cd5101 – \u5916\u56fd\u6295\u8d44\u8005\u6307\u5357"},"content":{"rendered":"

A. \u6982\u8ff0<\/strong><\/h2>\n\n

\u571f\u8033\u5176\u5b9e\u884c\u590d\u6742\u7684\u7a0e\u5236\uff0c\u7531\u591a\u9879\u72ec\u7acb\u6cd5\u5f8b\u3001\u6761\u4f8b\u3001\u516c\u544a\u53ca\u540e\u7eed\u4fee\u8ba2\u5171\u540c\u5b9e\u65bd\u3002\u56e0\u6b64\uff0c\u89c4\u8303\u571f\u8033\u5176\u7a0e\u6536\u4f53\u7cfb\u7684\u4e3b\u8981\u6cd5\u5f8b\u6587\u672c\u5305\u62ec\uff1a1961\u5e741\u67084\u65e5\u7b2c213\u53f7\u300a\u7a0e\u52a1\u7a0b\u5e8f\u6cd5\u300b\uff08Tax Procedure Law\uff09\u30012006\u5e746\u670813\u65e5\u7b2c5520\u53f7\u300a\u516c\u53f8\u7a0e\u6cd5\u300b\uff08Corporate Tax Law\uff09\u3001\u7b2c3065\u53f7\u4e14\u65e5\u671f\u4e3a1984\u5e7410\u670825\u65e5\u7684\u300a\u589e\u503c\u7a0e\u6cd5\u300b\uff08Value Added Tax Law\uff09\u3001\u7b2c488\u53f7\u4e14\u65e5\u671f\u4e3a1964\u5e747\u67081\u65e5\u7684\u300a\u5370\u82b1\u7a0e\u6cd5\u300b\uff08Stamp Tax Law\uff09\uff0c\u4ee5\u53ca1960\u5e7412\u670831\u65e5\u7b2c193\u53f7\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08Income Tax Law\/ITL\uff09\u3002<\/p>\n\n

B. \u516c\u53f8\u7a0e\u53ca\u9002\u7528\u4e8e\u571f\u8033\u5176\u4f01\u4e1a\u7684\u5176\u4ed6\u7a0e\u79cd<\/strong><\/h2>\n\n

i. \u6240\u5f97\u7a0e<\/h3>\n\n

\u5728\u8fd9\u65b9\u9762\uff0c\u7b2c193\u53f7\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08ITL\uff09\u7b2c2\u6761\u89c4\u5b9a\uff0c\u5546\u4e1a\u6240\u5f97\u3001\u519c\u4e1a\u6240\u5f97\u3001\u5de5\u8d44\u3001\u81ea\u96c7\u6240\u5f97\u3001\u4e0d\u52a8\u4ea7\u548c\u52a8\u4ea7\u8d44\u672c\u6240\u5f97\u3001\u5176\u4ed6\u6536\u5165\u548c\u6536\u76ca\uff0c\u5747\u662f\u786e\u5b9a\u571f\u8033\u5176\u7a0e\u6536\u5236\u5ea6\u7684\u56e0\u7d20\u3002<\/p>\n\n

\u8fd8\u5e94\u6ce8\u610f\uff0c\u5bf9\u4e8e\u4e2a\u4eba\u800c\u8a00\uff0c\u5728\u571f\u8033\u5176\u7684\u5c45\u4f4f\u3001\u8d22\u4ea7\u6240\u6709\u6743\u548c\u516c\u6c11\u8eab\u4efd\u662f\u786e\u5b9a\u9002\u7528\u7a0e\u79cd\u7684\u56e0\u7d20\u3002\u4e2a\u4eba\u5728\u571f\u8033\u5176\u7684\u7eb3\u7a0e\u8d23\u4efb\u4e3b\u8981\u53d6\u51b3\u4e8e\u5176\u4f5c\u4e3a\u96c7\u5458\u6216\u4e13\u4e1a\u5de5\u4f5c\u8005\u53d6\u5f97\u7684\u6536\u5165\u3002\u5c45\u4f4f\u5730\u662f\u786e\u5b9a\u4e2a\u4eba\u7eb3\u7a0e\u8d23\u4efb\u6240\u9700\u7684\u4e3b\u8981\u8d44\u683c\u3002\u6839\u636eITL\uff0c\u5728\u571f\u8033\u5176\u62e5\u6709\u6c38\u4e45\u4f4f\u6240\uff0c\u6216\u5728\u4e00\u4e2a\u65e5\u5386\u5e74\u5ea6\u5185\u8fde\u7eed\u5728\u571f\u8033\u5176\u505c\u7559\u8d85\u8fc7\u516d\u4e2a\u6708\u7684\u4e2a\u4eba\uff0c\u88ab\u6307\u5b9a\u4e3a\u5b8c\u5168\u7eb3\u7a0e\u4e49\u52a1\u4eba\u6216\u5c45\u6c11\u7eb3\u7a0e\u4eba\u3002<\/p>\n\n\n\n\n\n

2022\u5e74\u6240\u5f97\u7a0e\u8ba1\u7b97\u5982\u4e0b\uff1a<\/h3>\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\u6536\u5165\u91d1\u989d<\/strong><\/th>\n\u7a0e\u7387<\/strong><\/th>\n<\/tr>\n<\/thead>\n
\u4e0d\u8d85\u8fc732.000 TL<\/td>\n15%<\/td>\n<\/tr>\n
\u8d85\u8fc732.000 TL\u4e14\u4e0d\u8d85\u8fc770.000 TL<\/td>\n20%\uff08\u524d32.000 TL\u7a0e\u989d\u4e3a4.800 TL\uff09<\/td>\n<\/tr>\n
\u8d85\u8fc770.000 TL\u4e14\u4e0d\u8d85\u8fc7170.000 TL<\/td>\n27%\uff08\u524d70.000 TL\u7a0e\u989d\u4e3a12.400 TL\uff09<\/td>\n<\/tr>\n
\u8d85\u8fc7170.000 TL\u4e14\u4e0d\u8d85\u8fc7880.000 TL<\/td>\n35%\uff08\u524d170.000 TL\u7a0e\u989d\u4e3a39.400 TL\uff09<\/td>\n<\/tr>\n
\u8d85\u8fc7880.000 TL<\/td>\n40%\uff08\u524d880.000 TL\u7a0e\u989d\u4e3a287.900 TL\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n

ii. \u516c\u53f8\u7a0e<\/h3>\n\n\n\n

\u8fd8\u5e94\u6ce8\u610f\uff0c\u6240\u5f97\u7a0e\u65e2\u9002\u7528\u4e8e\u96c7\u5458\u7b49\u4e2a\u4eba\uff0c\u4e5f\u5206\u522b\u9002\u7528\u4e8e\u516c\u53f8\uff1b\u7a0e\u7387\u6839\u636e\u6bcf\u4e00\u7eb3\u7a0e\u4eba\u7684\u6027\u8d28\u548c\u7d2f\u8ba1\u6536\u5165\u800c\u6709\u6240\u4e0d\u540c\u3002\u76f8\u5e94\u5730\uff0c\u516c\u53f8\u7a0e\u9488\u5bf9\u5546\u4e1a\u5b9e\u4f53\u4ea7\u751f\u7684\u516c\u53f8\u6240\u5f97\u5f81\u6536\u3002\u8fd9\u662f\u9002\u7528\u4e8e\u516c\u53f8\u4ea4\u6613\u7684\u6700\u91cd\u8981\u4e14\u6700\u5177\u7279\u5f81\u7684\u7a0e\u79cd\uff0c\u56e0\u4e3a\u516c\u53f8\u7a0e\u4ec5\u5411\u516c\u53f8\u5f81\u6536\uff0c\u800c\u4e0d\u5411\u81ea\u7136\u4eba\u5f81\u6536\u3002\u571f\u8033\u51762022\u5e74\u516c\u53f8\u7a0e\u7a0e\u7387\u4e3a23%<\/strong>\uff0c\u5c3d\u7ba1\u9884\u8ba12023\u5e74\u5c06\u964d\u81f320%\u3002\u571f\u8033\u5176\u516c\u53f8\u53ef\u5206\u4e3a\u5c45\u6c11\u7eb3\u7a0e\u4eba\u548c\u975e\u5c45\u6c11\u7eb3\u7a0e\u4eba\u3002<\/p>\n\n\n\n

\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u7684\u6cd5\u5b9a\u603b\u90e8\u548c\u4e1a\u52a1\u603b\u90e8\u5747\u4f4d\u4e8e\u571f\u8033\u5176\u5883\u5916\uff0c\u8be5\u516c\u53f8\u5c06\u88ab\u89c6\u4e3a\u975e\u5c45\u6c11\u5b9e\u4f53\u3002\u5982\u679c\u5176\u4e2d\u4efb\u4e00\u603b\u90e8\u4f4d\u4e8e\u571f\u8033\u5176\u5883\u5185\uff0c\u8be5\u516c\u53f8\u5c06\u88ab\u89c6\u4e3a\u5c45\u6c11\u5b9e\u4f53\u3002\u5c45\u6c11\u5b9e\u4f53\u5c31\u5176\u5168\u7403\u6536\u5165\u7eb3\u7a0e\uff0c\u800c\u975e\u5c45\u6c11\u5b9e\u4f53\u4ec5\u5c31\u6e90\u81ea\u571f\u8033\u5176\u6d3b\u52a8\u7684\u6536\u5165\u7eb3\u7a0e\u3002<\/p>\n\n\n\n

\n\n\n\n
\u793a\u4f8b1 \u2013 \u516c\u53f8\u7a0e<\/strong> <\/strong> \u60a8\u7684\u516c\u53f8\uff08A\u516c\u53f8\uff09\u57282022\u5e74\u5185\u5f00\u5177\u603b\u8ba11.000.000 TL\u51c0\u989d\uff08\u7a0e\u540e\uff09\u7684\u53d1\u7968\uff0c\u5e76\u6536\u5230\u6240\u8d2d\u4ea7\u54c1\u548c\u670d\u52a1\u5408\u8ba1500.000 TL\u7684\u53d1\u7968\u3002\u53e6\u5047\u8bbeA\u516c\u53f8\u540c\u5e74\u8fd8\u53d1\u751f\u7ec4\u7ec7\u8d39\u7528\u5408\u8ba1100.000 TL\u3002\u8fd9\u610f\u5473\u7740A\u516c\u53f8\u7684\u603b\u8d39\u7528\u4e3a600.000 TL\uff0cA\u516c\u53f82022\u5e74\u7684\u5229\u6da6\u4e3a400.000 TL\u3002\u8fd9\u610f\u5473\u7740400.000 TL\u5229\u6da6\u5c06\u9002\u752823%\u7684\u516c\u53f8\u6240\u5f97\u7a0e\uff0892.000 TL\uff09\uff0c\u5e76\u5c06\u4e8e2023\u5e743\u6708\u7f34\u7eb3\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n
\n\n\n\n
\n

\u793a\u4f8b2 \u2013 \u5b63\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u4e34\u65f6\u7a0e\uff09<\/strong> <\/strong> A\u516c\u53f8\u57282022\u5e74\u7b2c\u4e00\u5b63\u5ea6\uff081\u6708\u30012\u6708\u548c3\u6708\uff09\u5f00\u5177\u603b\u8ba11.000.000 TL\u51c0\u989d\uff08\u7a0e\u540e\uff09\u7684\u53d1\u7968\u3002A\u516c\u53f8\u540c\u671f\u7ec4\u7ec7\u8d39\u7528\u4e3a100.000 TL\u3002<\/p>\n

\u60c5\u666f1\uff1a<\/strong>A\u516c\u53f8\u672a\u8d2d\u4e70\u4efb\u4f55\u4ea7\u54c1\/\u670d\u52a1\uff0c\u56e0\u6b64\u7b2c\u4e00\u5b63\u5ea6\u6ca1\u6709\u6536\u5230\u4efb\u4f55\u7b2c\u4e09\u65b9\u53d1\u7968\u3002\u8fd9\u610f\u5473\u7740A\u516c\u53f8\u7684\u5b63\u5ea6\u5229\u6da6\u4e3a900.000 TL\uff081.000.000 \u2013 100.000\uff09\u3002\u8be5\u5b63\u5ea6\u5229\u6da6\u5c06\u9002\u752823%\u7684\u5b63\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u56e0\u6b64\u9700\u8981\u57282022\u5e745\u6708\u524d\u7f34\u7eb3\u5408\u8ba1207.000 TL\u4f5c\u4e3a\u4e34\u65f6\u7a0e\u3002<\/p>\n

\u60c5\u666f2\uff1a<\/strong>A\u516c\u53f8\u57282022\u5e74\u7b2c1<\/sup>\u5b63\u5ea6\u672a\u5f00\u5177\u4efb\u4f55\u53d1\u7968\uff0c\u4f46\u53d1\u751f\u5408\u8ba1500.000 TL\u8d39\u7528\u30022022\u5e74\u7b2c2<\/sup>\u5b63\u5ea6\uff0cA\u516c\u53f8\u672a\u53d1\u751f\u4efb\u4f55\u8d39\u7528\uff0c\u4f46\u5f00\u5177\u5408\u8ba1600.000 TL\u53d1\u7968\u3002\u7531\u4e8eA\u516c\u53f8\u5728\u7b2c1<\/sup>\u5b63\u5ea6\u6ca1\u6709\u6536\u5165\uff0c\u56e0\u6b64\u65e0\u6cd5\u6263\u9664\u540c\u4e00\u671f\u95f4\u53d1\u751f\u7684500.000 TL\u8d39\u7528\uff0c\u6240\u4ee5\u8fd9\u4e9b\u8d39\u7528\u5c06\u7ed3\u8f6c\u81f3\u7b2c2<\/sup>\u5b63\u5ea6\u3002\u5728\u7b2c2<\/sup>\u5b63\u5ea6\uff0c\u5c3d\u7ba1A\u516c\u53f8\u672a\u53d1\u751f\u4efb\u4f55\u8d39\u7528\u5e76\u53d6\u5f97600.000 TL\u5229\u6da6\uff0c\u4f46\u7531\u4e8e\u4e0a\u4e00\u5b63\u5ea6\u7ed3\u8f6c\u4e86500.000 TL\u8d39\u7528\uff0c\u8be5\u7ed3\u8f6c\u8d39\u7528\u5c06\u4e88\u4ee5\u6263\u9664\uff0c\u4ec5100.000 TL\u5c06\u5728\u7b2c2<\/sup>\u5b63\u5ea6\u9002\u752823%\u7684\u5b63\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n

iii. \u589e\u503c\u7a0e<\/h3>\n\n\n\n

\u589e\u503c\u7a0e<\/a>\u662f\u51e0\u4e4e\u6240\u6709\u4ea4\u6613\u9002\u7528\u7684\u4e3b\u8981\u7a0e\u79cd\uff0c\u5305\u62ec\u8d35\u516c\u53f8\u4e3a\u670d\u52a1\u5f00\u5177\u7684\u4efb\u4f55\u53d1\u7968\u3002\u6839\u636e\u4ea7\u54c1\u548c\u670d\u52a1\u6027\u8d28\u4e0d\u540c\uff0c\u9002\u7528\u7684\u589e\u503c\u7a0e\u6863\u6b21\u4e0d\u540c\u3002\u7136\u800c\uff0c\u4e3b\u8981\u589e\u503c\u7a0e\u7a0e\u7387\u4e3a18%\u3002\u6839\u636e\u4ea4\u6613\u6027\u8d28\uff0c\u4e5f\u53ef\u80fd\u9002\u75288%\u548c1%\u7684\u7a0e\u7387\u3002\u589e\u503c\u7a0e\u7533\u62a5\u5728\u6bcf\u6708\u5e95\u901a\u8fc7\u5df2\u5f00\u5177\u548c\u5df2\u6536\u5230\u7684\u53d1\u7968\u8fdb\u884c\uff0c\u4e0e\u6bcf\u4e2a\u6708\u5bf9\u5e94\u7684\u589e\u503c\u7a0e\u9700\u8981\u5728\u6b21\u6708\u5e95\u524d\u7f34\u7eb3\u3002<\/p>\n\n\n\n

\n\n\n\n
\u793a\u4f8b3 \u2013 \u589e\u503c\u7a0e<\/strong> <\/strong> A\u516c\u53f8\u5e0c\u671b\u5f00\u5177\u51c0\u989d10.000 TL\u8d39\u7528\u5e76\u52a0\u653618%\u589e\u503c\u7a0e\u7684\u53d1\u7968\u3002\u5728\u6b64\u60c5\u51b5\u4e0b\uff0c\u589e\u503c\u7a0e\u4e3a1.800 TL\uff0c\u800c\u5b9e\u9645\u53d1\u7968\u9700\u8981\u6309\u5408\u8ba111.800 TL\u5f00\u5177\u3002\u8be511.800 TL\u5c06\u4ece\u5ba2\u6237\u5904\u5168\u989d\u6536\u53d6\uff0c\u5e76\u4e14\u589e\u503c\u7a0e\u91d1\u989d\u5c06\u5728\u6708\u5e95\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u3002\u7531\u4e8eA\u516c\u53f8\u5df2\u7ecf\u6536\u53d6\u589e\u503c\u7a0e\u91d1\u989d\uff0cA\u516c\u53f8\u5c06\u88ab\u8981\u6c42\u5728\u6b21\u6708\u5e95\u524d\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u8be5\u589e\u503c\u7a0e\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n
\n\n\n\n
\n

\u793a\u4f8b4 \u2013 \u62b5\u6263\u589e\u503c\u7a0e<\/strong> <\/strong> \u4ee5\u4e0a\u8ff0\u793a\u4f8b\u4e3a\u57fa\u51c6\uff0c\u5047\u8bbeA\u516c\u53f8\u5f00\u5177\u603b\u989d11.800 TL\u7684\u53d1\u7968\uff0c\u5176\u4e2d1.800 TL\u5217\u4e3a\u589e\u503c\u7a0e\u3002\u5728\u6b64\u60c5\u51b5\u4e0b\uff0cA\u516c\u53f8\u9700\u8981\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb31.800 TL\u3002\u7136\u800c\uff0c\u5982\u679cA\u516c\u53f8\u4e5f\u6536\u5230\u7b2c\u4e09\u65b9\u5c31\u5176\u8d2d\u4e70\u4efb\u4f55\u670d\u52a1\u6216\u4ea7\u54c1\u5f00\u5177\u7684\u53d1\u7968\uff0c\u5219\u8be5\u589e\u503c\u7a0e\u53ef\u4ee5\u62b5\u6263\u3002<\/p>\n

\u60c5\u666f1\uff1a<\/strong>A\u516c\u53f8\u57285\u6708\u5411X\u516c\u53f8\u5f00\u517711.800 TL\u53d1\u7968\uff0c\u5e76\u540c\u6837\u57285\u6708\u4eceY\u516c\u53f8\u8d2d\u4e70\u4ef7\u503c5.000 TL + \u589e\u503c\u7a0e\u7684\u4ea7\u54c1\uff08\u589e\u503c\u7a0e\u4e3a900\uff09\u5e76\u53d6\u5f97\u53d1\u7968\u3002\u7531\u4e8e\u5f00\u5177\u548c\u6536\u5230\u7684\u53d1\u7968\u5747\u53d1\u751f\u5728\u540c\u4e00\u6708\u4efd\uff0cA\u516c\u53f8\u652f\u4ed8\u7ed9Y\u516c\u53f8\u7684900 TL\u589e\u503c\u7a0e\u5c06\u4eceA\u516c\u53f8\u5411X\u516c\u53f8\u6536\u53d6\u76841.800 TL\u589e\u503c\u7a0e\u4e2d\u6263\u9664\uff0c\u4f7fA\u516c\u53f8\u5e94\u4ed8\u589e\u503c\u7a0e\u603b\u989d\u4e3a900 TL\u3002<\/p>\n

\u60c5\u666f2\uff1a<\/strong>A\u516c\u53f8\u57285\u6708<\/u><\/strong>\u672a\u5f00\u5177\u4efb\u4f55\u53d1\u7968\uff0c\u4f46\u57285\u6708<\/u><\/strong>\u4eceY\u516c\u53f8\u8d2d\u4e70\u4ef7\u503c5.000 TL + \u589e\u503c\u7a0e\u7684\u4ea7\u54c1\uff08\u589e\u503c\u7a0e\u4e3a900\uff09\u5e76\u53d6\u5f97\u53d1\u7968\u3002\u7531\u4e8eA\u516c\u53f8\u57285\u6708<\/u><\/strong>\u6ca1\u6709\u5f00\u5177\u53d1\u7968\uff0c\u56e0\u6b64\u6ca1\u6709\u5df2\u7533\u62a5\u589e\u503c\u7a0e\uff1b\u867d\u7136A\u516c\u53f8\u6536\u5230\u4e86\u4e00\u5f20\u542b900 TL\u589e\u503c\u7a0e\u7684\u53d1\u7968\uff0c\u4f46\u6ca1\u6709\u53ef\u7528\u4e8e\u62b5\u6263\u8fd9900 TL\u7684\u5df2\u7533\u62a5\u589e\u503c\u7a0e\u3002\u7531\u4e8e\u8d85\u989d\u589e\u503c\u7a0e\u4e0d\u80fd\u5411\u7a0e\u52a1\u673a\u5173\u4ee5\u73b0\u91d1\u65b9\u5f0f\u7533\u9886\uff0c\u8be5\u8d85\u989d\u589e\u503c\u7a0e\u5c06\u7ed3\u8f6c\u81f3\u4e0b\u4e2a\u6708\uff08\u6216\u76f4\u81f3A\u516c\u53f8\u5f00\u5177\u53d1\u7968\uff09\u3002\u73b0\u5728\u5047\u8bbeA\u516c\u53f8\u57286\u6708<\/u><\/strong>\u5411Z\u516c\u53f8\u5f00\u5177\u4e00\u5f205.000 TL + \u589e\u503c\u7a0e\u7684\u53d1\u7968\uff0c\u603b\u989d\u4e3a11.800 TL\uff08\u5305\u542b1.800 TL\u589e\u503c\u7a0e\uff09\u3002\u6b63\u5e38\u60c5\u51b5\u4e0b\uff0cA\u516c\u53f8\u9700\u8981\u5c316\u6708\u56e0\u8be5\u53d1\u7968\u7f34\u7eb3\u5408\u8ba11.800 TL\u589e\u503c\u7a0e\u3002\u7136\u800c\uff0c\u7531\u4e8e\u6709\u4ece5\u6708\u7ed3\u8f6c\u7684900 TL\u8d85\u989d\u589e\u503c\u7a0e\uff0c\u8be5900 TL\u5c06\u4e88\u4ee5\u6263\u9664\uff0cA\u516c\u53f8\u4ec5\u9700\u7f34\u7eb3\u5269\u4f59900 TL\u589e\u503c\u7a0e\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n

iv. \u9884\u63d0\u7a0e<\/h3>\n\n\n\n

\u9884\u63d0\u7a0e\u662f\u4e00\u79cd\u7279\u6b8a\u7a0e\u79cd\uff0c\u4e0d\u540c\u4e8e\u672c\u7b80\u62a5\u4e2d\u63d0\u53ca\u7684\u5176\u4ed6\u7a0e\u79cd\u3002\u5b83\u5e76\u975e\u9002\u7528\u4e8e\u6240\u6709\u4ea4\u6613\uff0c\u56e0\u6b64\u5c5e\u4e8e\u4f8b\u5916\u6027\u7a0e\u79cd\u3002\u5b83\u672c\u8d28\u4e0a\u662f\u4e00\u79cd\u9884\u7f34\u6240\u5f97\u7a0e\u6216\u516c\u53f8\u6240\u5f97\u7a0e\uff0c\u901a\u5e38\u76f4\u63a5\u5217\u793a\u5728\u6240\u5f00\u5177\u7684\u53d1\u7968\u4e0a\uff08\u4f8b\u5982\u5f8b\u5e08\u5f00\u5177\u7684\u53d1\u7968\uff09\u3002\u7a0e\u7387\u4e3a20%\u3002<\/p>\n\n\n\n

C. \u7ed3\u8bed<\/strong><\/h2>\n\n\n\n

\u571f\u8033\u5176\u5173\u4e8e\u7a0e\u52a1\uff08\u5c24\u5176\u662f\u516c\u53f8\u7a0e\uff09\u7684\u6cd5\u5f8b\u6846\u67b6\u9ad8\u5ea6\u590d\u6742\u3002\u591a\u9879\u6cd5\u5f8b\u6db5\u76d6\u4e0d\u540c\u9002\u7528\u7a0e\u79cd\uff0c\u540c\u65f6\u8fd8\u6709\u6570\u767e\u9879\u6b21\u7ea7\u6cd5\u89c4\uff08\u6761\u4f8b\u3001\u516c\u544a\u3001\u5185\u90e8\u7a0e\u52a1\u5907\u5fd8\u5f55\u7b49\uff09\u89c4\u8303\u9002\u7528\u4e8e\u7a0e\u52a1\u6263\u9664\u3001\u7533\u62a5\u548c\u5904\u7f5a\u7684\u89c4\u5219\u4e0e\u7a0b\u5e8f\u3002\u5728\u8fd9\u65b9\u9762\uff0c\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u672c\u6587\u5e76\u975e\u65e8\u5728\u6210\u4e3a\u571f\u8033\u5176\u6240\u6709\u7a0e\u52a1\u4e8b\u9879\u7684\u5b8c\u6574\u6307\u5357\uff0c\u800c\u662f\u4e3a\u6b63\u5728\u8003\u8651\u6295\u8d44\u571f\u8033\u5176\u7684\u5916\u56fd\u4eba\u63d0\u4f9b\u516c\u53f8\u7a0e\u7684\u7b80\u8981\u4ecb\u7ecd\u3002<\/p>\n\n\n\n

\u7ee7\u7eed\u9605\u8bfb CORPORATE TAX LAW 102<\/strong> \u2013 \u571f\u8033\u5176\u7a0e\u53f7\u3001\u5468\u671f\u3001\u7533\u62a5\u63d0\u4ea4\u4e0e\u5f00\u7968<\/strong> ><\/a><\/p>\n\n\n

\u672c\u8bd1\u6587\u4ec5\u4f9b\u53c2\u8003\uff0c\u53ef\u80fd\u4e0e\u539f\u6587\u5b58\u5728\u5dee\u5f02\u3002<\/em><\/p>","protected":false},"excerpt":{"rendered":"

\u571f\u8033\u5176\u7a0e\u5236\u7531\u7a0e\u52a1\u7a0b\u5e8f\u6cd5\u3001\u516c\u53f8\u7a0e\u6cd5\u3001\u589e\u503c\u7a0e\u6cd5\u3001\u5370\u82b1\u7a0e\u6cd5\u548c\u6240\u5f97\u7a0e\u6cd5\u7b49\u591a\u9879\u6cd5\u89c4\u6784\u6210\u3002\u672c\u6587\u4e3a\u5916\u56fd\u6295\u8d44\u8005\u6982\u8ff0\u6240\u5f97\u7a0e\u3001\u516c\u53f8\u7a0e\u3001\u589e\u503c\u7a0e\u3001\u9884\u63d0\u7a0e\u53ca\u76f8\u5173\u8ba1\u7b97\u793a\u4f8b\u3002<\/p>\n","protected":false},"author":2,"featured_media":5392,"template":"","insight_category":[],"insight_topic":[],"class_list":["post-10410","insight","type-insight","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/insight\/10410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/insight"}],"about":[{"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/types\/insight"}],"author":[{"embeddable":true,"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":0,"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/insight\/10410\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/media\/5392"}],"wp:attachment":[{"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=10410"}],"wp:term":[{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/insight_category?post=10410"},{"taxonomy":"insight_topic","embeddable":true,"href":"https:\/\/asy9.webcozumleri.com\/zh-hans\/wp-json\/wp\/v2\/insight_topic?post=10410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}