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\u5728\u573a\u5bbe\u5ba2\u5bf9\u5218\u5fd7\u653b\u6073\u5207\u4e14\u8be6\u5c3d\u4e4b\u8bf4\u660e\u4e88\u4ee5\u80af\u5b9a\u5e76\u8868\u793a\u611f\u8c22\u3002\u5218\u5fd7\u653b\u5f3a\u8c03\u7b7e\u8ba2\u6b64\u534f\u5b9a\u4e4b\u76ee\u7684\u5728\u4e8e\u6d88\u9664\u53f0\u52a0\u4e24\u8fb9\u7a0e\u7387\u4e0d\u7b49\u4e4b\u73b0\u8c61\uff0c\u8fdb\u800c\u521b\u9020\u6709\u5229\u4e4b\u6295\u8d44\u73af\u5883\uff0c\u4ee5\u4fc3\u8fdb\u53cc\u8fb9\u7ecf\u6d4e\u53d1\u5c55\u5e76\u63d0\u9ad8\u5c31\u4e1a\u3002\u7b7e\u8ba2\u6b64\u534f\u5b9a\uff0c\u65c5\u52a0\u56fd\u4eba\u53ef\u4f9d\u636e\u201c\u5224\u5b9a\u51c6\u5219\uff08tie-breaker\uff09\u201d\uff0c\u9009\u62e9\u5728\u53f0\u52a0\u5176\u4e2d\u4e00\u5730\u62a5\u7a0e\uff0c\u53e6\u4e00\u5730\u4e3a\u5176\u201c\u975e\u7a0e\u52a1\u5c45\u6c11\u201d\uff0c\u907f\u514d\u88ab\u53cc\u91cd\u8bfe\u7a0e\u3002<\/p>\n
\u9488\u5bf9\u90e8\u5206\u4fa8\u80de\u5bf9\u201c\u8d44\u8baf\u4ea4\u6362\u201d\u4e4b\u7591\u8651\uff0c\u5218\u5fd7\u653b\u8868\u793a\uff0c\u53f0\u52a0\u79df\u7a0e\u534f\u5b9a\u9488\u5bf9\u201c\u8d44\u8baf\u4ea4\u6362\u201d\u8bbe\u6709\u4e25\u683c\u6761\u4ef6\uff0c\u5305\u62ec\u88ab\u52a8\u63d0\u4f9b\u3001\u9010\u6848\u5ba1\u6838\u3001\u5177\u4f53\u8bc1\u636e\u3001\u60c5\u8282\u91cd\u5927\u4e4b\u4e2a\u6848\u4e0e\u7a0e\u5f81\u76f8\u5173\u7b49\uff0c\u800c\u975e\u8bd5\u63a2\u6027\u6216\u9493\u9c7c\u5f0f\u5168\u9762\u6e05\u67e5\u3002<\/p>\n
\u5728\u5b9e\u52a1\u4e0a\uff0c\u52a0\u56fd\u4f9d\u79df\u7a0e\u534f\u5b9a\u8981\u6c42\u8d44\u8baf\u4ea4\u6362\u4e4b\u6848\u4ef6\u751a\u5c11\uff0c\u4e14\u5747\u9488\u5bf9\u4ee5\u516c\u53f8\u5f80\u6765\u4e3a\u4e3b\u3002\u6b64\u5916\uff0c\u201c\u8d44\u8baf\u4ea4\u6362\u201d\u5c06\u6709\u201c\u4e0d\u6eaf\u53ca\u65e2\u5f80\u201d\u89c4\u8303\uff0c\u4ea6\u5373\u534f\u5b9a\u7b7e\u8ba2\u524d\u4e4b\u8d44\u8baf\u4e0d\u5728\u63d0\u4f9b\u8303\u56f4\u4e4b\u5217\uff0c\u4e14\u8be5\u534f\u5b9a\u7b7e\u8ba2\u540e\u201c\u8d44\u8baf\u4ea4\u6362\u201d\u9694\u5e741\u67081\u65e5\u59cb\u751f\u6548\u3002\u5218\u5fd7\u653b\u518d\u4e09\u5f3a\u8c03\uff0c\u8be5\u534f\u5b9a\u4e4b\u7cbe\u795e\u4e0d\u5728\u67e5\u7f09\u9003\u6f0f\u7a0e\uff0c\u800c\u5728\u63d0\u5347\u53cc\u8fb9\u6295\u8d44\u3002<\/p>\n
\u79df\u7a0e\u534f\u5b9a\u7f51\u8def\u662f\u5426\u5b8c\u6574\uff0c\u5df2\u6210\u4e3a\u5916\u8d44\u8bc4\u4f30\u4e00\u56fd\u6295\u8d44\u73af\u5883\u4e4b\u91cd\u8981\u6307\u6807\u3002\u5168\u4e16\u754c\u76ee\u524d\u5df2\u67093700\u4f59\u4e2a\u79df\u7a0e\u534f\u5b9a\uff0c\u52a0\u62ff\u5927\u5df2\u4e0e\u65e5\u672c\u3001\u97e9\u56fd\u3001\u65b0\u52a0\u5761\u53ca\u4e2d\u56fd\u5927\u9646\u7b49\u56fd\u5171\u7b7e\u7f7290\u4e2a\u79df\u7a0e\u534f\u5b9a\u3002\u53f0\u52a0\u4e00\u65e6\u7b7e\u7f72\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u5c06\u6709\u52a9\u4e8e\u63d0\u5347\u53f0\u52a0\u53cc\u8fb9\u6295\u8d44\u4e4b\u610f\u613f\uff0c\u5177\u4f53\u63d0\u5347\u53f0\u6e7e\u5728\u53d1\u5c55\u5168\u7403\u8d38\u6613\u4e4b\u7ade\u4e89\u529b\u3002<\/p>\n
20130123\/\u4f1a\u8ba1\u5e08\uff1a\u65e0\u5173\u52a0\u56fd\u67e5\u7a0e \u8bda\u5b9e\u7533\u62a5\u4e3a\u4e0a\u7b56<\/strong><\/p>\n \u4e16\u754c\u65e5\u62a5\u8bb0\u8005\u962e\u8000\u6bc5\u6e29\u54e5\u534e\u62a5\u5bfc\/\u53f0\u52a0\u62df\u7b7e\u7f72\u201c\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u201d\uff0c\u8bb8\u591a\u4fa8\u6c11\u62c5\u5fc3\u6b64\u4e3e\u5c06\u4f7f\u53f0\u6e7e\u8d22\u4ea7\u53ca\u6536\u5165\u66dd\u5149\uff0c\u6210\u4e3a\u52a0\u62ff\u5927\u56fd\u7a0e\u5c40\u67e5\u7a0e\u76ee\u6807\u3002\u4f46\u674e\u91d1\u840d\u4f1a\u8ba1\u5e08\u5f3a\u8c03\uff0c\u79df\u7a0e\u534f\u5b9a\u4e0e\u67e5\u7a0e\u65e0\u5173\uff0c\u4ee5\u4e3a\u8fc7\u53bb\u6ca1\u88ab\u67e5\u7a0e\u662f\u56e0\u6ca1\u7b7e\u7a0e\u52a1\u534f\u5b9a\u662f\u4e0d\u5207\u5b9e\u9645\u60f3\u6cd5\u3002\u5979\u547c\u5401\u6c11\u4f17\u4e0d\u8981\u8d2a\u5c0f\u4fbf\u5b9c\uff0c\u8bda\u5b9e\u7533\u62a5\u624d\u662f\u4e0a\u7b56\u3002<\/p>\n \u674e\u91d1\u840d\u4f1a\u8ba1\u5e08\u5f3a\u8c03\uff0c\u7a0e\u52a1\u534f\u5b9a\u4e0e\u67e5\u7a0e\u6ca1\u6709\u5173\u7cfb\uff0c\u8bb8\u591a\u4eba\u4ee5\u4e3a\u8fc7\u53bb\u672a\u88ab\u67e5\u7a0e\u662f\u56e0\u4e3a\u53f0\u52a0\u65e0\u7a0e\u52a1\u534f\u5b9a\uff0c\u5e0c\u671b\u7ee7\u7eed\u73b0\u72b6\u3002<\/p>\n \u5979\u8bf4\uff0c\u4e0d\u7ba1\u6709\u6ca1\u6709\u7a0e\u52a1\u534f\u5b9a\uff0c\u9003\u6f0f\u7a0e\u5c31\u8981\u627f\u62c5\u88ab\u67e5\u7a0e\u7684\u98ce\u9669\uff1b\u5c31\u7b97\u53f0\u52a0\u7a0e\u52a1\u534f\u5b9a\u589e\u5217\u201c\u4e0d\u6eaf\u65e2\u5f80\u201d\u6761\u6b3e\uff0c\u5e76\u4e0d\u4ee3\u8868\u8fc7\u53bb\u7684\u9003\u6f0f\u7a0e\u884c\u4e3a\u5c31\u4e00\u7b14\u52fe\u9500\uff0c\u800c\u662f\u52a0\u62ff\u5927\u4e0d\u4f1a\u8981\u6c42\u53f0\u6e7e\u653f\u5e9c\u63d0\u4f9b\u7eb3\u7a0e\u4eba\u8fc7\u53bb\u8d44\u6599\u3002<\/p>\n \u4e8b\u5b9e\u4e0a\u56fd\u7a0e\u5c40\u771f\u8981\u67e5\u7a0e\uff0c\u53ea\u9700\u8981\u6c42\u7eb3\u7a0e\u4eba\u4e3b\u52a8\u63d0\u4f9b\u5728\u53f0\u6536\u5165\u53ca\u7eb3\u7a0e\u8bc1\u660e\u5373\u53ef\uff0c\u82e5\u62ff\u4e0d\u51fa\u6765\u5c31\u4f1a\u88ab\u8ba4\u5b9a\u662f\u9003\u6f0f\u7a0e\uff0c\u4e0d\u4e00\u5b9a\u8981\u53f0\u6e7e\u5b98\u65b9\u63d0\u4f9b\u3002<\/p>\n \u674e\u91d1\u840d\u91cd\u7533\u201c\u8bda\u5b9e\u4e3a\u4e0a\u7b56\u201d\uff0c\u8fc7\u53bb\u672a\u8bda\u5b9e\u7533\u62a5\u8005\uff0c\u53ef\u884c\u65b9\u6848\u6709\u4e09\uff1a<\/p>\n \u4e00\u662f\u81ea\u9996\uff0c\u56fd\u7a0e\u5c40\u63d0\u4f9b\u6c11\u4f17\u4e00\u751f\u4e00\u6b21\u3001\u4e3b\u52a8\u62ab\u9732\u8fc7\u53bb\u9003\u6f0f\u7a0e\u884c\u4e3a\u7684\u673a\u4f1a\uff0c\u53ea\u8981\u7f34\u6e05\u6b20\u6b3e\u53ca\u5229\u606f\uff0c\u514d\u9664\u7f5a\u6b3e\u53ca\u5211\u8d23\uff1b<\/p>\n \u4e8c\u662f\u4ece\u4eca\u5e74\u8d77\u8bda\u5b9e\u7533\u62a5\uff0c\u5c3d\u7ba1\u524d\u540e\u8d44\u6599\u4e0d\u7b26\u53ef\u80fd\u8ba9\u56fd\u7a0e\u5c40\u8d77\u7591\uff0c\u4f46\u4e0d\u89c1\u5f97\u4f1a\u88ab\u67e5\u7a0e\uff0c\u53ea\u8981\u672a\u6765\u4e09\u5e74\u56fd\u7a0e\u5c40\u6ca1\u6709\u52a8\u4f5c\uff0c\u57fa\u672c\u4e0a\u5c31\u7b97\u8fc7\u5173\u3002<\/p>\n \u7b2c\u4e09\u662f\u5e72\u8106\u8f6c\u4e3a\u201c\u975e\u7a0e\u52a1\u5c45\u6c11\u201d\uff0c\u6709\u4e86\u7a0e\u52a1\u534f\u5b9a\uff0c\u957f\u5c45\u53f0\u6e7e\u7684\u4fa8\u6c11\u7eb5\u4f7f\u5728\u52a0\u62ff\u5927\u62e5\u6709\u623f\u4ea7\uff0c\u4e5f\u53ef\u6839\u636e\u201c\u5224\u5b9a\u51c6\u5219\u201d\uff08tie-breaker\uff09\u9009\u62e9\u5728\u53f0\u62a5\u7a0e\u5373\u53ef\uff0c\u56e0\u4e3a\u52a0\u56fd\u7a0e\u6cd5\u5c06\u5176\u201c\u89c6\u540c\u201d\u975e\u7a0e\u52a1\u5c45\u6c11\uff08deemed non-resident for tax purpose\uff09\u3002\u82e5\u65e0\u7a0e\u52a1\u534f\u5b9a\uff0c\u5c31\u5c11\u4e86\u8fd9\u9879\u8282\u7a0e\u5de5\u5177\uff0c\u53ea\u8981\u4e0e\u52a0\u62ff\u5927\u5b58\u6709\u663e\u8457\u8fde\u7cfb\uff0c\u4ecd\u88ab\u89c6\u4e3a\u201c\u4e8b\u5b9e\u5c45\u6c11\u201d\uff08factual resident\uff09\uff0c\u9700\u4e24\u5730\u62a5\u7a0e\u3002<\/p>\n \u81f3\u4e8e\u6709\u4eba\u8ba4\u4e3a\u53f0\u52a0\u4e24\u5730\u7a0e\u57fa\u4e0e\u7a0e\u7387\u4e0d\u540c\uff0c\u53f0\u6e7e\u7684\u6536\u5165\u4e0e\u52a0\u62ff\u5927\u65e0\u5173\uff0c\u6ca1\u7406\u7531\u7f34\u7a0e\u3002\u674e\u91d1\u840d\u5f3a\u8c03\uff0c\u65e2\u7136\u5f53\u521d\u9009\u62e9\u79fb\u6c11\uff0c\u5c31\u8981\u63a5\u53d7\u52a0\u62ff\u5927\u7a0e\u7387\u8f83\u9ad8\u7684\u4e8b\u5b9e\uff0c\u4e0d\u80fd\u8001\u60f3\u7740\u201c\u9c7c\u4e0e\u718a\u638c\u517c\u5f97\u201d\uff0c\u5373\u8981\u53f0\u6e7e\u7684\u7a0e\u7387\u4f4e\uff0c\u53c8\u8981\u52a0\u62ff\u5927\u7684\u798f\u5229\u9ad8\u3002<\/p>\n 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