{"id":21920,"date":"2011-07-21T14:22:48","date_gmt":"2011-07-21T19:22:48","guid":{"rendered":"http:\/\/blog.jackjia.com\/?p=21920"},"modified":"2011-07-21T14:27:18","modified_gmt":"2011-07-21T19:27:18","slug":"20110721%e6%b8%a5%e4%ba%ac%e5%8f%af%e8%83%bd%e5%8f%96%e6%b6%881800%e5%85%ac%e6%b0%91%e8%ba%ab%e4%bb%bd","status":"publish","type":"post","link":"https:\/\/blog.jackjia.com\/?p=21920","title":{"rendered":"20110721\/\u6e25\u4eac\u53ef\u80fd\u53d6\u6d881800\u516c\u6c11\u8eab\u4efd"},"content":{"rendered":"

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\n-\u4e0d\u5728\u52a0\u56fd\u5c45\u4f4f\u9020\u5047\u5165\u7c4d 1800\u540d\u88ab\u79a0\u593a\u516c\u6c11\u8d44\u683c
\n-1800\u4eba\u8bc8\u6b3a\u5165\u7c4d \u5c06\u88ab\u892b\u593a\u8eab\u5206
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\n

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\u5eb7\u5c3c\u5468\u4e00\u5728\u591a\u4f26\u591a\u7ecf\u6d4e\u5b66\u4f1a\uff08Economic Club of Toronto\uff09\u53d1\u8868\u6f14\u8bb2\u65f6\u8bf4\uff1a\u201c\u4ee4\u4eba\u60b2\u54c0\u7684\u662f\uff0c\u5168\u7403\u6709\u4e00\u79cd\u6211\u4eec\u79f0\u4e3a\u8086\u65e0\u5fcc\u60ee\u7684\u7ecf\u7eaa\u884c\u4e1a\u5728\u8fd0\u4f5c\uff0c\u4ed6\u4eec\u51fa\u4e70\u5982\u4f55\u8fdd\u53cd\u6211\u4eec\u6cd5\u5f8b\u6765\u5229\u7528\u52a0\u62ff\u5927\u7684\u5efa\u8bae\u3002\u800c\u4e14\uff0c\u8fd8\u6709\u4e00\u4e9b\u4eba\uff0c\u503c\u5f97\u6b23\u6170\u7684\u662f\uff0c\u6211\u60f3\u662f\u6781\u5c11\u6570\u4eba\uff0c\u4ed6\u4eec\u51c6\u5907\u4ed8\u5927\u7b14\u91d1\u94b1\uff0c\u4e0d\u8bda\u5b9e\u5730\u83b7\u5f97\u52a0\u62ff\u5927\u516c\u6c11\u8eab\u4efd\u3002\u201d<\/p>\n

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90%\u5c45\u6d77\u5916 \u6599\u7ad6\u767d\u65d7<\/p>\n

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\u52a0\u62ff\u5927\u5f8b\u5e08\u516c\u4f1a\uff08Canadian Bar Association\uff09\u526f\u4e3b\u5e2d\u7d22\u6069\uff08Joshua Sohn\uff09\u6b22\u8fce\u79fb\u6c11\u5c40\u7684\u8fd9\u4e00\u6253\u51fb\u884c\u52a8\uff0c\u5e76\u5bf9\u884c\u52a8\u7684\u89c4\u6a21\u8868\u793a\u67d0\u4e9b\u5173\u6ce8\u3002\u4ed6\u8bf4\uff0c\u653f\u5e9c\u663e\u793a\u4ed6\u4eec\u4f1a\u4e25\u8083\u5bf9\u5f85\u8fd9\u79cd\u4e8b\u60c5\uff0c\u8fd9\u662f\u597d\u4e8b\uff0c\u4f46\u4e5f\u9700\u8981\u4e0e\u52a1\u5b9e\u6027\u76f8\u5e73\u8861\u3002\u7d22\u6069\u6307\u51fa\uff0c\u5c31\u7b97\u662f\u6700\u7b80\u5355\u7684\u516c\u6c11\u8eab\u4efd\u7533\u8bf7\u4e5f\u9700\u8981\u4e00\u5e74\u5de6\u53f3\u7684\u5904\u7406\u65f6\u95f4\uff0c\u5982\u679c\u653f\u5e9c\u5c06\u67d0\u4e9b\u8d44\u6e90\u96c6\u4e2d\u7528\u5728\u5927\u91cf\u53d6\u6d88\u4f5c\u5047\u83b7\u5f97\u7684\u516c\u6c11\u8eab\u4efd\u4e0a\uff0c\u5ba1\u7406\u79ef\u538b\u7684\u60c5\u51b5\u53ef\u80fd\u8fd8\u4f1a\u52a0\u5267\u3002 <\/p>\n

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\u5eb7\u5c3c\u79f0\uff0c\u4e0a\u8ff0\u79fb\u6c11\u4e4b\u4e2d\uff0c\u90e8\u5206\u662f\u82b1\u8d39\u6570\u5343\u5143\u8058\u7528\u4e0d\u826f\u79fb\u6c11\u987e\u95ee\u4ee3\u4ea4\u5047\u8d44\u6599\u5165\u7c4d\u7533\u8bf7\uff0c\u5305\u62ec\u5047\u540d\u53ca\u5730\u5740\uff0c\u4ece\u800c\u8bc1\u660e\u5df2\u5728\u52a0\u56fd\u5c45\u4f4f\u591f3\u5e74\uff0c\u6709\u8d44\u683c\u7533\u8bf7\u5165\u7c4d\u3002<\/p>\n

\u4ed6\u6307\uff0c\u4e0a\u8ff0\u79fb\u6c11\u4e2d\uff0c\u4e0d\u5c11\u662f\u5c45\u4e8e\u6d77\u5916\u4f4e\u7a0e\u7387\u56fd\u5bb6\u8d5a\u94b1\uff0c\u4ed6\u4eec\u83b7\u53d6\u52a0\u7c4d\u662f\u4e3a\u4e86\u4fdd\u9669\uff0c\u65e5\u540e\u53ef\u83b7\u52a0\u56fd\u7684\u514d\u8d39\u533b\u7597\u670d\u52a1\uff0c\u5176\u5b50\u5973\u8fdb\u5b66\u6821\u53ef\u83b7\u5b66\u8d39\u6d25\u8d34\uff0c\u5f53\u7956\u56fd\u53d1\u751f\u6df7\u4e71\u65f6\uff0c\u4ed6\u4eec\u53ef\u4ee5\u8131\u9669\u3002<\/p>\n

\u4ed6\u8bf4\uff0c\u79fb\u6c11\u90e8\u6b63\u5f00\u59cb\u5411\u4e0a\u8ff0\u516c\u6c11\u53d1\u64a4\u9500\u52a0\u7c4d\u901a\u77e5\uff0c\u540c\u65f6\u79fb\u6c11\u90e8\u53ca\u8b66\u65b9\u4ecd\u7ee7\u7eed\u8c03\u67e5\uff0c<\/p>\n

\u65e5\u540e\u53ef\u80fd\u4f1a\u67e5\u51fa\u6709\u66f4\u591a\u901a\u8fc7\u8bc8\u9a97\u800c\u83b7\u5f97\u516c\u6c11\u8d44\u683c\u7684\u9a97\u5b50\u3002<\/p>\n

\u4ed6\u8868\u793a\uff0c\u4e0a\u8ff0\u63a5\u83b7\u901a\u77e5\u7684\u516c\u6c11\u6709\u6743\u5411\u8054\u90a6\u6cd5\u9662\u63d0\u51fa\u4e0a\u8bc9\uff0c\u4f46\u653f\u5e9c\u8bc1\u636e\u786e\u51ff\uff0c\u6545\u611f\u5230\u4ed6\u4eec\u4e0d\u60f3\u7ecf\u5386\u82b1\u957f\u65f6\u95f4\u8fdb\u884c\u6cd5\u5ead\u8bc9\u8bbc\u3002<\/p>\n

\u4ed6\u5f3a\u8c03\uff1a\u201c\u4e0a\u8ff0\u884c\u52a8\u662f\u5411\u4e0d\u826f\u79fb\u6c11\u987e\u95ee\u53d1\u51fa\u8b66\u544a\uff0c\u653f\u5e9c\u8981\u4ed6\u4eec\u65e0\u751f\u610f\u505a\uff0c\u800c\u52a0\u62ff\u5927\u56fd\u7c4d\u662f\u4e0d\u53ef\u4ee5\u51fa\u552e\u7684\uff01\u201d<\/p>\n

\u4ed6\u8bf4\uff0c\u4e00\u4e9b\u4eba\u7684\u5165\u7c4d\u7533\u8bf7\u4f7f\u7528\u540c\u4e00\u5730\u5740\uff0c\u4e00\u4e9b\u53ef\u7591\u7533\u8bf7\u66f4\u662f\u6765\u81ea\u540c\u4e00\u540d\u987e\u95ee\uff0c\u6545\u5f15\u8d77\u79fb\u6c11\u90e8\u6000\u7591\u3002<\/p>\n

\u9ece\u5df4\u5ae9\u4e0e\u4ee5\u8272\u5217\u4e8e2006\u5e74\u53d1\u751f\u51b2\u7a81\u65f6\uff0c\u52a0\u56fd\u8054\u90a6\u653f\u5e9c\u66fe\u62e8\u6b3e1\u4ebf\u5143\uff0c\u5c06\u6ede\u7559\u4e8e\u9ece\u5df4\u5ae9\u76841.5\u4e07\u540d\u52a0\u7c4d\u56fd\u6c11\u9001\u56de\u52a0\u56fd\uff0c\u5176\u540e\u53d1\u73b0\u5176\u4e2d\u4e0d\u5c11\u4eba\u751a\u5c11\u8e0f\u8db3\u52a0\u56fd\u3002\u5176\u540e\u5f53\u51b2\u7a81\u4e8b\u4ef6\u7ed3\u675f\u540e\uff0c\u4ed6\u4eec\u53c8\u8fd4\u56de\u5176\u7956\u5bb6\u3002<\/p>\n

\u5eb7\u5c3c\u6307\u51fa\uff0c\u52a0\u56fd\u653f\u5e9c\u751a\u5c11\u64a4\u9500\u56fd\u6c11\u7684\u516c\u6c11\u8eab\u5206\uff0c\u81ea1977\u5e74\u81f3\u4eca\uff0c\u53ea\u53d1\u751f\u8fc763\u6b21\uff0c\u4e3b\u8981\u662f\u7531\u4e8e\u72af\u7f6a\u3001\u8eab\u5206\u8bc8\u9a97\u3001\u9690\u85cf\u8fc7\u5f80\u6218\u4e89\u7f6a\u884c\u548c\u5c45\u7559\u671f\u8bc8\u9a97\u7b49\u7406\u7531\u3002<\/p>\n

\u5eb7\u5c3c\u7eed\u79f0\uff0c\u4ed6\u4e8e2009\u5e74\u63a2\u8bbf\u5370\u5ea6Punjab\u5730\u533aChandigarh\u5e02\u65f6\uff0c\u4eb2\u773c\u89c1\u5230\u5f53\u5730\u7b7e\u8bc1\u529e\u516c\u5ba4\u63a5\u5230\u6570\u4ee5\u5343\u8ba1\u8fde\u540c\u7b7e\u8bc1\u7533\u8bf7\u4e00\u8d77\u9012\u4ea4\u7684\u5047\u8bc1\u4ef6\uff0c\u4e0d\u5c11\u662f\u6765\u81ea\u4f2a\u9020\u8bc1\u4ef6\u4e13\u5bb6\u53ca\u79fb\u6c11\u987e\u95ee\uff0c\u4ed6\u4eec\u9020\u5047\u7684\u6536\u8d39\u8fbe1.5\u4e07\u5143\u3002<\/p>\n

1800\u4eba\u8bc8\u6b3a\u5165\u7c4d \u5c06\u88ab\u892b\u593a\u8eab\u5206<\/strong><\/p>\n

\u4e16\u754c\u65e5\u62a5\u8bb0\u8005\u6c5f\u5148\u58f0\u6e29\u54e5\u534e\u62a5\u5bfc\/\u79fb\u6c11\u90e8\u957f\u5eb7\u5c3c\uff08Jason Kenny\uff0920\u65e5\u786e\u8ba4\uff0c\u7ea61800\u540d\u4ee5\u8bc8\u6b3a\u624b\u6bb5\u53d6\u5f97\u52a0\u62ff\u5927\u7c4d\u7684\u4eba\u58eb\u5c06\u4f1a\u88ab\u892b\u593a\u516c\u6c11\u8eab\u5206\u3002<\/p>\n

\u5eb7\u5c3c\u5e76\u900f\u9732\uff0c\u8fd9\u4e9b\u8bc8\u6b3a\u5165\u7c4d\u8005\u5e76\u975e\u4e3b\u8981\u6765\u81ea\u67d0\u4e00\u56fd\u5bb6\uff0c\u4f46\u6709\u76f8\u5f53\u6bd4\u4f8b\u662f\u5c45\u4f4f\u5728\u6240\u8c13\u201c\u7a0e\u52a1\u907f\u98ce\u6e2f\u201d\uff08tax haven\uff09\u7684\u56fd\u5bb6\u3002<\/p>\n

\u6e29\u54e5\u534e\u201c\u7701\u62a5\u201d\uff08The Province\uff09\u6240\u5c5e\u5a92\u4f53\u96c6\u56e2\u7387\u5148\u62ab\u9732\u5f53\u5c40\u6b64\u4e00\u884c\u52a8\uff0c\u6307\u51fa\u79fb\u6c11\u90e8\u53ca\u8b66\u65b9\u7ecf\u957f\u65f6\u95f4\u8c03\u67e5\u540e\uff0c\u5df2\u5bf9\u6570\u4ee5\u767e\u8ba1\u8bc8\u6b3a\u8005\u53d1\u51fa\u5c06\u53d6\u6d88\u5176\u516c\u6c11\u8d44\u683c\u7684\u4fe1\u51fd\u3002<\/p>\n

\u6d88\u606f\u5e76\u79f0\u6240\u6d89\u60c5\u4e8b\u5305\u62ec\u865a\u62a5\u5728\u52a0\u5c45\u4f4f\u65f6\u95f4\u4ee5\u6ee1\u8db3\u987b\u4f4f\u6ee1\u4e09\u5e74\u7b49\u5165\u7c4d\u8981\u6c42\uff0c\u53c8\u6307\u90e8\u5206\u8bc8\u6b3a\u8005\u5e76\u4e0d\u5728\u52a0\u5c45\u4f4f\u3001\u4e0d\u62a5\u7a0e\uff0c\u5bb6\u4eba\u5374\u5728\u6b64\u4eab\u53d7\u798f\u5229\u3002<\/p>\n

\u6709\u5173\u6ce8\u8005\u8d28\u7591\u8fd9\u662f\u5426\u51b2\u7740\u534e\u4eba\u79fb\u6c11\u800c\u6765\uff0c\u56e0\u4e3a\u597d\u4e9b\u4e2d\u3001\u53f0\u3001\u6e2f\u7b49\u5730\u534e\u4eba\u79fb\u6c11\u4e3a\u4e86\u751f\u8ba1\uff0c\u592b\u5987\u4fe9\u5176\u4e2d\u4e00\u4eba\u5f53\u201c\u7a7a\u4e2d\u98de\u4eba\u201d\u800c\u7559\u4e0b\u914d\u5076\u3001\u5b50\u5973\u5728\u52a0\u3002<\/p>\n

\u4e0d\u8fc7\u5eb7\u5c3c20\u65e5\u63a5\u53d7\u52a0\u62ff\u5927\u7535\u89c6\u53f0\uff08CTV\uff09\u91c7\u8bbf\u65f6\uff0c\u88ab\u95ee\u53ca\u8fd9\u4e9b\u8bc8\u6b3a\u8005\u662f\u5426\u4e3b\u8981\u6765\u81ea\u67d0\u4e00\u56fd\u5bb6\uff0c\u5eb7\u5c3c\u56de\u7b54\u8bf4\uff0c\u4ed6\u5e76\u65e0\u8fd9\u4e9b\u4eba\u6240\u5c5e\u6765\u6e90\u56fd\u7684\u540d\u5355\uff0c\u800c\u8fd9\u4e5f\u662f\u5168\u7403\u6027\u7684\u95ee\u9898\uff0c\u4e0d\u9650\u4e8e\u4e2a\u522b\u56fd\u5bb6\uff0c\u4f46\u6709\u76f8\u5f53\u6bd4\u4f8b\u6765\u81ea\u6240\u8c13\u201c\u7a0e\u52a1\u907f\u98ce\u6e2f\u201d\u7684\u56fd\u5bb6\u3002<\/p>\n

\u5eb7\u5c3c\u5e76\u628a\u77db\u5934\u6307\u5411\u4e0d\u8096\u79fb\u6c11\u987e\u95ee\uff0c\u6307\u79f0\u8bc8\u6b3a\u8005\u7684\u4e00\u79cd\u5e38\u7528\u624b\u6cd5\uff0c\u662f\u900f\u8fc7\u79fb\u6c11\u987e\u95ee\u4f2a\u9020\u5728\u52a0\u5c45\u4f4f\u7b49\u5047\u8bc1\u636e\uff0c\u8b6c\u5982\u4f2a\u9020\u79df\u623f\u6587\u4ef6\u3002<\/p>\n

\u4ed6\u5e76\u58f0\u79f0\uff0c\u6253\u5047\u4e4b\u9053\u4e0d\u662f\u53e6\u8ba2\u65b0\u6cd5\uff0c\u800c\u662f\u5f3a\u5316\u79fb\u6c11\u987e\u95ee\u76d1\u7ba1\u53ca\u52a0\u5f3a\u8c03\u67e5\u53ca\u6267\u6cd5\uff0c\u653f\u5e9c\u5df2\u671d\u8fd9\u4e2a\u65b9\u5411\u8fc8\u8fdb\u3002<\/p>\n

\u6e29\u54e5\u534e\u79fb\u6c11\u5f8b\u5e08\u4e4c\u6d1b\u8fea\u5361\uff08Andrew Wlodyka\uff09\u89e3\u91ca\uff0c\u90a3\u4e9b\u8bc8\u6b3a\u8005\u4f4f\u5728\u4e0d\u7528\u7f34\u7eb3\u6240\u5f97\u7a0e\u3001\u4e5f\u4e0d\u7528\u50cf\u52a0\u62ff\u5927\u822c\u7533\u62a5\u5168\u7403\u6240\u5f97\u7684\u5730\u65b9\uff0c\u4ed6\u4eec\u5411\u52a0\u56fd\u653f\u5e9c\u53ea\u7533\u62a5\u4e00\u70b9\u70b9\u6536\u5165\uff0c\u8b6c\u5982\u5e74\u6240\u5f97\u4ec52\u52303\u4e07\u5143\uff0c\u5bb6\u4eba\u5728\u52a0\u62ff\u5927\u5374\u4f4f\u767e\u4e07\u8c6a\u5b85\uff0c\u5728\u4e9a\u6d32\u4e5f\u6709\u5f88\u591a\u7269\u4e1a\u3002<\/p>\n

\u4e4c\u6d1b\u8fea\u5361\u8bf4\uff0c\u4ed6\u7684\u5f8b\u5e08\u884c\u8981\u6c42\u5ba2\u6237\u5728\u6240\u5f97\u7b49\u65b9\u9762\u5168\u9762\u7533\u62a5\uff0c\u4e5f\u56e0\u6b64\u5931\u53bb\u5f88\u591a\u751f\u610f\uff0c\u6709\u610f\u9690\u7792\u7684\u5ba2\u6237\u4f1a\u53bb\u627e\u4e0d\u8096\u79fb\u6c11\u987e\u95ee\u3002<\/p>\n

\u79fb\u6c11\u90e8\u6b64\u6b21\u884c\u52a8\u9887\u4e0d\u5bfb\u5e38\uff0c\u81ea\u892b\u593a\u516c\u6c11\u8d44\u683c\u7684\u6cd5\u4ee4\u548c\u673a\u5236\u4e8e1977\u786e\u7acb\u4ee5\u6765\uff0c\u81f3\u53bb\u5e74\u53ea\u670963\u4eba\u7684\u8eab\u5206\u88ab\u53d6\u6d88\uff0c\u5927\u90e8\u5206\u662f\u56e0\u4e3a\u865a\u62a5\u5c45\u52a0\u65f6\u95f4\u3001\u89e6\u72af\u5211\u6cd5\u3001\u8eab\u5206\u9020\u5047\u7b49\u539f\u56e0\uff0c\u6709\u4e03\u4eba\u662f\u56e0\u6d89\u5165\u6218\u4e89\u7f6a\u884c\u3002<\/p>\n

\u8054\u90a6\u4fdd\u5b88\u515a\u653f\u5e9c\u53bb\u5e74\u5df2\u63d0\u51fa\u6cd5\u6848\u7b80\u5316\u892b\u593a\u516c\u6c11\u8eab\u5206\u7684\u7a0b\u5e8f\uff0c\u628a\u51b3\u5b9a\u6743\u7531\u653f\u5e9c\u5185\u9601\u79fb\u4ea4\u8054\u90a6\u6cd5\u9662\u3002<\/p>\n

\u5eb7\u5c3c20\u65e5\u8868\u793a\uff0c\u9762\u4e34\u892b\u593a\u8eab\u5206\u4eba\u58eb\u53ef\u5411\u8054\u90a6\u6cd5\u9662\u63d0\u51fa\u4e0a\u8bc9\uff0c\u4f46\u4ed6\u8ba4\u4e3a\u5f88\u5c11\u4eba\u4f1a\u8fd9\u6837\u505a\uff0c\u56e0\u4e3a\u653f\u5e9c\u201c\u638c\u63e1\u4e86\u5f88\u5f3a\u3001\u5f88\u5177\u8bf4\u670d\u529b\u7684\u8bc1\u636e\u201d\u3002<\/p>\n

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30\u65e5\u4e0a\u8bc9\u671f<\/p>\n

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\u6709\u9690\u853d\u6761\u4f8b\u53d6\u6d88\u56fd\u7c4d<\/strong><\/p>\n

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\u6839\u636e1947\u5e74\u52a0\u62ff\u5927\u300a\u516c\u6c11\u6cd5\u300b\uff08Citizenship Act\uff09\u4e00\u9879\u9690\u853d\uff0c\u4f46\u81f3\u4eca\u4ecd\u7136\u6709\u6548\u7684\u6761\u4f8b\uff0c\u6570\u4ee5\u5343\u8ba1\u7b2c\u4e8c\u6b21\u4e16\u754c\u5927\u6218\u7684\u201c\u6218\u4e89\u65b0\u5a18\u201d\u548c\u5979\u4eec\u751f\u4e0b\u7684\u513f\u5973\u4e5f\u906d\u53d6\u6d88\u52a0\u56fd\u56fd\u7c4d\uff0c\u4e0d\u80fd\u83b7\u5f97\u52a0\u56fd\u56fd\u7c4d\u3002<\/p>\n

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2005\u5e745\u6708\uff0c\u8054\u90a6\u653f\u5e9c\u901a\u8fc7\u65b0\u6cd5\u4f8b\uff0c\u4ee5\u5bb9\u8bb8\u7c7b\u4f3c\u67e5\u666e\u66fc\u7684\u52a0\u56fd\u51fa\u751f\u4eba\u58eb\u7533\u8bf7\u6062\u590d\u8eab\u4efd\u3002<\/p>\n

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