\u660e\u62a5\/\u636e\u63a5\u8fd1\u8054\u90a6\u653f\u5e9c\u6d88\u606f\u900f\u9732\uff0c\u8054\u90a6\u7a0e\u52a1\u5c40(CRA)\u6e29\u54e5\u534e\u56fd\u9645\u67e5\u7a0e\u90e8\u95e8\u5df2\u6084\u6084\u6269\u5927\u7f16\u5236\uff0c\u589e\u591a\u4eba\u624b\u8c03\u67e5\u6d77\u5916\u9003\u7a0e\u6848\u4ef6\uff1b\u800c\u90a3\u4e9b\u6c38\u4e45\u5c45\u6c11\u8eab\u5206\u5df2\u7ecf\u4e27\u5931\u7684\u201c\u592a\u7a7a\u4eba\u201d\uff0c\u5728\u51fa\u552e\u52a0\u62ff\u5927\u7269\u4e1a\u65f6\uff0c\u82e5\u672a\u6309\u201c\u975e\u5c45\u6c11\u201d(Non-Resident)\u89c4\u5b9a\u7533\u62a5\u8d44\u672c\u589e\u503c\u7a0e(Capital Gain)\uff0c\u6709\u53ef\u80fd\u662f\u8fd9\u6ce2\u67e5\u7a0e\u7684\u91cd\u70b9\u5bf9\u8c61\u3002<\/p>\n
\u79fb\u6c11\u5f8b\u5e08\u674e\u514b\u4f26(Richard Kurland)\u65b0\u8fd1\u638c\u63e1\u5173\u4e8e\u67e5\u7a0e\u90e8\u95e8\u6269\u5927\u7f16\u5236\u7684\u6d88\u606f\uff0c\u4ed6\u89e3\u91ca\uff0c\u867d\u7136\u7a0e\u6cd5\u4e0a\u7684\u5c45\u6c11\u5b9a\u4e49\uff0c\u4e0d\u5b8c\u5168\u4e0e\u300a\u79fb\u6c11\u6cd5\u300b\u7684\u5c45\u6c11\u5b9a\u4e49\u76f8\u540c\uff0c\u4f46\u4e24\u8005\u5374\u6709\u4e00\u5b9a\u7684\u76f8\u5173\u3002\u4ed6\u8bf4\uff1a\u201c\u90a3\u4e9b\u65e9\u5df2\u4e0d\u4ee5\u52a0\u62ff\u5927\u4e3a\u5bb6\uff0c\u5728\u52a0\u62ff\u5927\u5c45\u4f4f\uff0c\u8fde\u6c38\u4e45\u5c45\u6c11\u8eab\u5206\u4e5f\u4e27\u5931\u7684\u592a\u7a7a\u4eba\uff0c\u4e00\u822c\u8ba4\u5b9a\uff0c\u5728\u7a0e\u6cd5\u4e0a\u4e5f\u7b49\u4e8e\u4e27\u5931\u5c45\u6c11\uff0c\u800c\u6210\u4e3a\u201c\u975e\u5c45\u6c11\u201d\u3002\u201d<\/p>\n
\u201c\u975e\u5c45\u6c11\u201d\u623f\u4ef7\u83b7\u5229\u65e0\u514d\u7a0e<\/p>\n
\u674e\u514b\u4f26\u6307\u51fa\uff0c\u5982\u679c\u662f\u201c\u975e\u5c45\u6c11\u201d\uff0c\u5219\u4ed6\u4eec\u5728\u521a\u79fb\u6c11\u4e70\u6765\u5b89\u5bb6\u8ba9\u59bb\u5973\u5c45\u4f4f\u7684\u623f\u5c4b\uff0c\u5c31\u4e0d\u80fd\u518d\u7b97\u4e3a\u81ea\u4f4f\uff0c\u800c\u623f\u4ef7\u4e0a\u6da8\u7684\u83b7\u5229\u5373\u8d44\u672c\u589e\u503c\u90e8\u5206\uff0c\u4e5f\u4e0d\u518d\u9002\u7528\u514d\u7a0e\u3002<\/p>\n
\u6839\u636e\u89c4\u5b9a\uff0c\u201c\u975e\u5c45\u6c11\u201d\u51fa\u552e\u52a0\u62ff\u5927\u7269\u4e1a\u65f6\uff0c\u5356\u5c4b\u6240\u5f97\u603b\u989d\u768425%(\u5982\u679c\u623f\u5c4b\u662f\u7531\u5c4b\u4e3b\u81ea\u4f4f)\uff0c\u5728\u623f\u5c4b\u8fc7\u6237\u8fc7\u7a0b\u4e2d\uff0c\u4f1a\u5148\u88ab\u4fdd\u7559\uff0c\u5e76\u6682\u65f6\u4ea4\u7ed9\u7a0e\u52a1\u5c40\uff0c\u76f4\u5230\u5356\u5c4b\u8005\u4e0e\u7a0e\u52a1\u5c40\u7ed3\u7b97\u6240\u6b20\u7684\u8d44\u672c\u589e\u503c\u7a0e(tax on capital gain)\uff0c\u624d\u5c06\u5dee\u989d\u90e8\u5206\u8fd8\u7ed9\u5356\u5c4b\u8005\u3002<\/p>\n
\u81f3\u4e8e\u7528\u4f5c\u51fa\u79df\u7528\u9014\u7684\u623f\u5c4b\uff0c\u623f\u5c4b\u8fc7\u6237\u8fc7\u7a0b\u4e2d\uff0c\u88ab\u4fdd\u7559\u7684\u90e8\u5206\u66f4\u5c06\u9ad8\u8fbe\u5356\u5c4b\u6240\u5f97\u603b\u989d\u768450%\u3002\u6709\u5173\u623f\u5c4b\u4e70\u5356\u7684\u8d44\u672c\u589e\u503c\u7a0e\u7387\uff0c\u5219\u4e3a25%\u3002<\/p>\n
\u672c\u62a5\u66fe\u5411\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u67e5\u8be2\uff0c\u5e0c\u671b\u786e\u8ba4\u7a0e\u52a1\u5c40\u6269\u5927\u6e29\u54e5\u534e\u67e5\u7a0e\u4eba\u624b\uff0c\u5e76\u76ee\u6807\u6307\u5411\u56fd\u9645\u6f0f\u7a0e\u7684\u60c5\u51b5\uff0c\u4f46\u7a0e\u52a1\u5c40\u53d1\u8a00\u4eba\u5e03\u83b1\u8fea\u6b27(Philippe Brideau)\u8868\u793a\uff0c\u6682\u65f6\u65e0\u6cd5\u9a6c\u4e0a\u7b54\u8986\u3002<\/p>\n
\u674e\u514b\u4f26\u5411\u6765\u5173\u6ce8\u201c\u592a\u7a7a\u4eba\u201d\u672a\u5728\u52a0\u62ff\u5927\u5c45\u4f4f\u4ee5\u53ca\u53ef\u80fd\u9690\u85cf\u6536\u5165\u7684\u95ee\u9898\uff0c\u674e\u514b\u4f26\u5f3a\u8c03\uff0c\u52a0\u62ff\u5927\u7684\u7a0e\u6cd5\u5bf9\u672a\u5728\u52a0\u62ff\u5927\u5c45\u4f4f\u7684\u201c\u975e\u5c45\u6c11\u201d\uff0c\u6709\u660e\u786e\u7684\u7f34\u7a0e\u89c4\u5b9a\u3002<\/p>\n
\u7ecf\u7eaa\u53ca\u65b0\u5c4b\u4e3b\u6216\u6709\u624b\u5c3e\u8ddf<\/p>\n
\u4ed6\u8ba4\u4e3a\uff0c\u57fa\u4e8e\u4fdd\u62a4\u8d2d\u5c4b\u8005\u6743\u76ca\u7684\u7acb\u573a\uff0c\u5e94\u8be5\u63d0\u9192\u5373\u5c06\u8d2d\u5c4b\u4eba\u58eb\u4ee5\u53ca\u5730\u4ea7\u7ecf\u7eaa\uff0c\u786e\u5b9a\u5356\u65b9\u662f\u5c45\u6c11\u8fd8\u662f\u201c\u975e\u5c45\u6c11\u201d\uff0c\u4ee5\u514d\u7a0e\u52a1\u5c40\u5728\u6269\u5927\u67e5\u7a0e\u540e\uff0c\u63ed\u53d1\u6709\u201c\u975e\u5c45\u6c11\u201d\u623f\u5c4b\u4ee5\u5c45\u6c11\u8eab\u5206\u5356\u5c4b\u800c\u88ab\u7275\u8fde\u8d23\u4efb\u3002<\/p>\n
\u674e\u514b\u4f26\u4e3e\u4f8b\u8bf4\uff0c\u5047\u5982\u6709\u4e00\u540d\u201c\u975e\u5c45\u6c11\u201d\u5356\u4e86\u623f\u5b50\u3001\u83b7\u5f97\u4e86\u51e0\u767e\u4e07\u5143\u7684\u73b0\u91d1\uff0c\u4eba\u5df2\u56de\u5230\u5317\u4eac\uff0c\u800c\u7a0e\u52a1\u5c40\u53c8\u65e0\u6cd5\u53bb\u5317\u4eac\u67e5\u7a0e\uff0c\u8fd9\u65f6\uff0c\u7a0e\u52a1\u5c40\u4f9d\u6cd5\u53ef\u80fd\u8f6c\u5411\u4ee3\u7406\u9500\u552e\u7684\u5730\u4ea7\u7ecf\u7eaa\uff0c\u53c8\u6216\u8005\u662f\u63a5\u624b\u201c\u975e\u5c45\u6c11\u201d\u623f\u5c4b\u7684\u5c4b\u4e3b\uff0c\u8981\u6c42\u4ed6\u4eec\u4ee3\u4e3a\u7f34\u6e05\u6b20\u7a0e\u3002<\/p>\n
\u67e5\u6536\u79df\u6f0f\u62a5\u7a0e \u7784\u51c6\u534e\u4eba\u623f\u4e1c<\/strong><\/p>\n \u660e\u62a5\/\u7a0e\u52a1\u5c40\u6269\u5927\u6e29\u54e5\u534e\u7684\u67e5\u7a0e\u7f16\u5236\uff0c\u800c\u6e29\u54e5\u534e\u53c8\u662f\u201c\u592a\u7a7a\u4eba\u201d\u5927\u672c\u8425\uff0c\u6709\u5173\u6d88\u606f\u5df2\u89e6\u52a8\u4e86\u79fb\u6c11\u793e\u533a\u6700\u654f\u611f\u7684\u795e\u7ecf\u6240\u5728\u3002\u6709\u4e13\u5bb6\u5219\u8bf4\uff0c\u76ee\u524d\u201c\u592a\u7a7a\u4eba\u201d\u975e\u5c45\u6c11\u8eab\u5206\u5356\u5c4b\u7684\u95ee\u9898\uff0c\u95ee\u9898\u8fd8\u4e0d\u592a\u5927\uff0c\u4f46\u4ed6\u5012\u662f\u53d1\u73b0\uff0c\u7a0e\u52a1\u5c40\u6700\u8fd1\u76ef\u7d27\u4e00\u4e9b\u534e\u4eba\u623f\u4e1c\u672a\u8bda\u5b9e\u7533\u62a5\u623f\u79df\u6536\u5165\u6709\u5173\u7684\u6f0f\u7a0e\u884c\u4e3a\u3002<\/p>\n \u8be5\u540d\u4e13\u5bb6\u8bf4\uff0c\u7a0e\u52a1\u5c40\u8981\u8c03\u67e5\u623f\u4e1c\u672a\u7533\u62a5\u623f\u79df\u6536\u5165\u7684\u4e8b\u53ef\u8bf4\u662f\u201c\u8f7b\u800c\u6613\u4e3e\u201d\uff0c\u4f8b\u5982\uff0c\u53ef\u4ee5\u4ece\u7a0e\u52a1\u7533\u62a5\u65f6\u6240\u638c\u63e1\u7684\u4f4f\u5740\u7b49\u8d44\u6599\uff0c\u6bd4\u5bf9\u76f8\u540c\u4f4f\u5740\u7684\u623f\u5c4b\u662f\u5426\u540c\u65f6\u4f4f\u6709\u51e0\u6237\u4eba\uff0c\u53c8\u6216\u8005\u53ef\u4ee5\u67e5\u6c34\u7535\u7eaa\u5f55\uff0c\u4e00\u7ecf\u6bd4\u5bf9\uff0c\u5373\u4f7f\u623f\u5ba2\u672a\u53bb\u7533\u62a5\u79df\u91d1\u652f\u51fa\uff0c\u623f\u4e1c\u6f0f\u62a5\u79df\u91d1\u7684\u884c\u4e3a\u4e5f\u6709\u53ef\u80fd\u201c\u73b0\u51fa\u539f\u5f62\u201d\u3002<\/p>\n \u201c\u592a\u7a7a\u4eba\u201d\u4e0d\u4e00\u5b9a\u5c5e\u201c\u975e\u5c45\u6c11\u201d<\/p>\n \u81f3\u4e8e\u975e\u5c45\u6c11\u5356\u5c4b\u7684\u95ee\u9898\uff0c\u8be5\u4e13\u5bb6\u5219\u6709\u4e0d\u540c\u770b\u6cd5\u3002\u4ed6\u8868\u793a\uff0c\u300a\u79fb\u6c11\u6cd5\u300b\u7684\u975e\u5c45\u6c11\u5b9a\u4e49\uff0c\u4e0e\u7a0e\u6cd5\u4e0a\u7684\u975e\u5c45\u6c11\u5b9a\u4e49\u662f\u4e24\u56de\u4e8b\uff0c\u800c\u201c\u592a\u7a7a\u4eba\u201d\u5373\u4f7f\u67ab\u53f6\u5361\u5230\u671f\uff0c\u67ab\u53f6\u5361\u5931\u6548\uff0c\u4ea6\u4e0d\u4ee3\u8868\u4ed6\u5df2\u65e0\u6c38\u4e45\u5c45\u6c11\u8d44\u683c\u3002<\/p>\n \u4ed6\u8bf4\uff0c\u9664\u975e\u201c\u592a\u7a7a\u4eba\u201d\u5df2\u5faa\u6cd5\u5f8b\u7a0b\u5e8f\uff0c\u4e0a\u8bc9\u5230\u8054\u90a6\u6cd5\u9662\uff0c\u4e14\u6cd5\u5b98\u5224\u5b9a\u5df2\u65e0\u6c38\u4e45\u5c45\u6c11\u8d44\u683c\u624d\u7b97\u4e27\u5931\u8d44\u683c\uff0c\u5728\u6b64\u4e4b\u524d\uff0c\u201c\u592a\u7a7a\u4eba\u201d\u5356\u5c4b\u65f6\u4ecd\u662f\u4ee5\u5c45\u6c11\u8eab\u5206\u8fdb\u884c\u8fc7\u6237\uff0c\u5e76\u65e0\u201c\u975e\u5c45\u6c11\u201d\u7684\u7a0e\u52a1\u95ee\u9898\u3002<\/p>\n \u4e24\u56fd\u65e9\u5df2\u7b7e\u7f72\u534f\u5b9a \u52a0\u7a0e\u5c40\u5411\u534e\u7d22\u8ffd\u67e5\u5bf9\u8c61\u8d44\u6599<\/strong><\/p>\n \u52a0\u62ff\u5927\u4e0e\u4e2d\u56fd\u65e9\u57281986\u5e74\u5df2\u7b7e\u7f72\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u653f\u5e9c\u548c\u52a0\u62ff\u5927\u653f\u5e9c\u5173\u4e8e\u5bf9\u6240\u5f97\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u548c\u9632\u6b62\u5077\u7a0e\u7684\u534f\u5b9a\u300b\uff0c\u4e24\u56fd\u65e9\u5df2\u5efa\u7acb\u6709\u7a0e\u52a1\u60c5\u62a5\u4ea4\u6362\u53ca\u534f\u5546\u7684\u673a\u5236\u3002<\/p>\n \u7a0e\u52a1\u5f8b\u5e08\u97e6\u5fb7(Max Weder)\u8bf4\uff0c\u636e\u4ed6\u6240\u77e5\uff0c\u7a0e\u52a1\u5c40\u786e\u5b9e\u4f1a\u901a\u8fc7\u7535\u90ae\u65b9\u5f0f\uff0c\u8981\u6c42\u4e2d\u56fd\u7a0e\u52a1\u90e8\u95e8\u534f\u52a9\u63d0\u4f9b\u8ffd\u67e5\u5bf9\u8c61\u7684\u76f8\u5173\u8d44\u6599\uff0c\u4f46\u901a\u5e38\u56e0\u4e3a\u5f53\u4e2d\u5b58\u5728\u8bed\u8a00\u969c\u788d\uff0c\u6240\u4ee5\u6548\u679c\u6709\u9650\uff0c\u4f46\u4ed6\u8ba4\u4e3a\uff0c\u968f\u7740\u4e2d\u52a0\u53cc\u8fb9\u5173\u7cfb\u7684\u53d1\u5c55\uff0c\u6d77\u5916\u67e5\u7a0e\u884c\u52a8\u53ef\u80fd\u201c\u52a8\u4f5c\u52a0\u5927\u201d\u3002<\/p>\n 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