{"id":42139,"date":"2013-03-22T11:03:07","date_gmt":"2013-03-22T16:03:07","guid":{"rendered":"http:\/\/blog.jackjia.com\/?p=42139"},"modified":"2013-03-24T11:09:21","modified_gmt":"2013-03-24T16:09:21","slug":"201303222013%e5%b9%b4%e8%81%94%e9%82%a6%e8%b4%a2%e6%94%bf%e9%a2%84%e7%ae%97%e6%a1%88%e8%a6%81%e7%82%b9","status":"publish","type":"post","link":"https:\/\/blog.jackjia.com\/?p=42139","title":{"rendered":"20130322\/2013\u5e74\u8054\u90a6\u8d22\u653f\u9884\u7b97\u6848\u8981\u70b9"},"content":{"rendered":"

-2013\u5e74\u8054\u90a6\u8d22\u653f\u9884\u7b97\u6848\u8981\u70b9
\n-\u4e3e\u62a5\u6d77\u5916\u9003\u6f0f\u7a0e \u8054\u90a6\u5c06\u91cd\u8d4f
\n-\u4e3a\u56fd\u7a0e\u5c40\u6269\u6743 \u6253\u51fb\u9003\u6f0f\u7a0e
\n-\u8d34\u8865\u56fd\u5e93 \u62df\u6da8\u5165\u7c4d\u8d39\u5f81\u5916\u52b3\u7533\u8bf7\u8d39
\n-\u9884\u7b97\u6848\u516c\u5e03 2015\u6e05\u9664\u8d64\u5b57
\n-\u5927\u9009\u524d\u5e73\u8861\u9884\u7b97 \u7ed3\u679c\u96be\u6599<\/p>\n

\n

2013\u5e74\u8054\u90a6\u8d22\u653f\u9884\u7b97\u6848\u8981\u70b9<\/strong><\/p>\n

\u4e16\u754c\u65e5\u62a5\/<\/p>\n

\uff0e2013-14\u8d22\u653f\u5e74\u5ea6\u9884\u671f\u8d22\u653f\u6536\u5165\u4e3a2639\u4ebf\u5143\uff0c\u652f\u51fa2826\u4ebf\u5143\uff0c\u8d64\u5b57187\u4ebf\u5143\u3002<\/p>\n

\uff0e2014-15\u8d22\u653f\u5e74\u5ea6\u9884\u671f\u8d22\u653f\u8d64\u5b57\u4e0b\u964d\u4e3a66\u4ebf\u5143\uff0c2015-16\u8d22\u653f\u5e74\u5ea6\u53ef\u671b\u53d6\u5f97\u9884\u671f\u76c8\u4f598\u4ebf\u5143\u3002<\/p>\n

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\uff0e\u52a0\u901f\u8d44\u672c\u6210\u672c\u8865\u8d34\u653f\u7b56\uff08accelerated capital cost allowance\uff09\u5ef6\u957f\u4e24\u5e74\uff0c\u4ee5\u5e2e\u52a9\u5236\u9020\u4e1a\u8005\u3002<\/p>\n

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\u4e3e\u62a5\u6d77\u5916\u9003\u6f0f\u7a0e \u8054\u90a6\u5c06\u91cd\u8d4f<\/strong><\/p>\n

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\u8054\u90a6\u8d22\u653f\u8d39\u62c9\u901621\u65e5\u5728\u6f14\u8bb2\u4e2d\u8bf4\uff1a\u201c\u7a0e\u8d4b\u516c\u5e73\u5bf9\u52e4\u52b3\u5de5\u4f5c\u7684\u666e\u901a\u52a0\u62ff\u5927\u4eba\u975e\u5e38\u91cd\u8981\u3002\u5728\u8fd9\u4e2a\u5c42\u9762\u6765\u8bf4\uff0c\u6211\u4eec\u4eca\u5929\u91c7\u53d6\u5835\u4f4f\u7a0e\u6536\u6f0f\u6d1e\u7684\u989d\u5916\u884c\u52a8\u3002\u201d\u201c\u8bf8\u5982\u2018\u5408\u6210\u5b89\u6392\u2019\uff08Synthetic dispositions\uff09\u3001\u2018\u89d2\u8272\u8f6c\u6362\u4ea4\u6613\u2019\uff08character conversion transactions\uff09\u7b49\u5747\u5c5e\u540d\u79f0\u5947\u602a\u7684\u7a0e\u5236\u6f0f\u6d1e\uff0c\u8fd9\u4e9b\u590d\u6742\u7684\u4ea4\u6613\u65b9\u4fbf\u4e86\u4e00\u4e9b\u5c11\u6570\u4eba\u5077\u9003\u7a0e\u6536\u3002\u201d<\/p>\n

\u8054\u90a6\u653f\u5e9c\u9884\u7b97\u6848\u91c7\u53d6\u7684\u65b0\u63aa\u65bd\u4eca\u5e74\u6709\u671b\u5f81\u6536\u5230\u7ea63\u4ebf1500\u4e07\u5143\u7a0e\u91d1\uff0c\u57282017\u5e74\u6709\u671b\u6536\u7f34\u523012\u4ebf\u5143\uff0c\u5728\u4eca\u540e\u4e94\u5e74\u91cc\u603b\u5171\u5c06\u5f81\u6536\u523044\u4ebf\u5143\u3002<\/p>\n

\u4f9d\u7167\u8054\u90a6\u653f\u5e9c\u5728\u9884\u7b97\u6848\u4e2d\u5236\u5b9a\u7684\u201c\u904f\u6b62\u56fd\u9645\u9003\u7a0e\u9879\u76ee\u201d\uff08Stop International Tax Evation Program\uff09\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u53ef\u4ee5\u5411\u4e3e\u62a5\u8005\u63d0\u4f9b\u9ad8\u989d\u5956\u8d4f\uff0c\u8b6c\u5982\uff0c\u5982\u679c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u6210\u529f\u5f81\u6536\u523010\u4e07\u5143\u7684\u7a0e\u91d1\uff0c\u5b83\u5c06\u5411\u4e3e\u62a5\u8005\u63d0\u4f9b15%\u7684\u5956\u91d1\u3002<\/p>\n

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\u5728\u5c0f\u578b\u5546\u4e1a\u65b9\u9762\uff0c2013\u5e74\u9884\u7b97\u6848\u4e5f\u5c06\u63d0\u9ad8\u5bf9\u5305\u7a0e\u5206\u7ea2\u7684\u5f81\u7a0e\u6bd4\u7387\uff0c\u4ece\u539f\u6765\u768418%\u8c03\u6da8\u81f325%\uff1b\u5206\u7ea2\u514d\u7a0e\u989d\u5ea6\u4e5f\u88ab\u51cf\u5c11\u3002\u8fd9\u79cd\u653f\u7b56\u4ec5\u5f71\u54cd\u5c0f\u578b\u5546\u4e1a\u4e1c\u4e3b\uff0c\u800c\u4e0d\u5f71\u54cd\u4ece\u5927\u516c\u53f8\u62ff\u5230\u5206\u7ea2\u7684\u6295\u8d44\u8005\u3002<\/p>\n

\u4e3a\u56fd\u7a0e\u5c40\u6269\u6743 \u6253\u51fb\u9003\u6f0f\u7a0e<\/strong><\/p>\n

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\u6b64\u5916\uff0c\u8054\u90a6\u4eba\u529b\u8d44\u6e90\u90e8\u6bcf\u5e74\u82b1\u8d39\u7ea63550\u4e07\u5143\u5904\u7406\u4e34\u65f6\u5916\u52b3\u7533\u8bf7\u6848\uff0c\u800c\u4f9d\u7167\u73b0\u884c\u5236\u5ea6\uff0c\u7533\u8bf7\u7684\u96c7\u4e3b\u6216\u5de5\u4eba\u672c\u4eba\u65e0\u9700\u652f\u4ed8\u4efb\u4f55\u7533\u8bf7\u8d39\u7528\u3002\u800c21\u65e5\u9884\u7b97\u6848\u4e2d\u63d0\u5230\uff1a\u201c\u8054\u90a6\u653f\u5e9c\u4e5f\u6253\u7b97\u63a8\u884c\u4e34\u65f6\u52b3\u5de5\u7533\u8bf7\u8d39\u5236\u5ea6\uff0c\u4ee5\u4fbf\u8fd9\u4e9b\u8d39\u7528\u4e0d\u518d\u5355\u7eaf\u7531\u7eb3\u7a0e\u4eba\u627f\u62c5\u3002\u201d<\/p>\n

\u4e34\u65f6\u5916\u52b3\u9879\u76ee\u7684\u6210\u957f\u5e45\u5ea6\u5728\u8fc7\u53bb\u4e94\u5e74\u91cc\u8d85\u8fc7\u4e86\u7ecf\u6d4e\u7c7b\u79fb\u6c11\u9879\u76ee\uff0c2012\u5e74\u52a0\u62ff\u5927\u670921\u4e073000\u591a\u540d\u4e34\u65f6\u5916\u52b3\uff0c\u800c\u8054\u90a6\u653f\u5e9c\u7684\u7ecf\u6d4e\u7c7b\u79fb\u6c11\u9879\u76ee2012\u5e74\u4ec5\u63a5\u7eb3\u4e8616\u4e07\u540d\u79fb\u6c11\u3002<\/p>\n

\u6709\u4eba\u62c5\u5fc3\uff0c\u4e34\u65f6\u5916\u52b3\u9879\u76ee\u589e\u957f\u8fc5\u901f\uff0c\u5176\u539f\u56e0\u53ef\u80fd\u662f\u52a0\u62ff\u5927\u516c\u53f8\u6ca1\u6709\u79ef\u6781\u5bfb\u627e\u52a0\u62ff\u5927\u4eba\u586b\u8865\u804c\u4f4d\u7a7a\u7f3a\uff0c\u800c\u662f\u8bbe\u6cd5\u4ece\u56fd\u5916\u5bfb\u627e\u5ec9\u4ef7\u52b3\u5de5\u6240\u81f4\u3002\u8054\u90a6\u653f\u5e9c\u9884\u7b97\u6848\u6b63\u805a\u7126\u6539\u53d8\u8fd9\u4e2a\u8d8b\u52bf\uff0c\u653f\u5e9c\u6253\u7b97\u5728\u804c\u4e1a\u57f9\u8bad\u548c\u521b\u9020\u5c31\u4e1a\u9879\u76ee\u4e2d\u6295\u5165\u6570\u5343\u4e07\u5143\u3002\u6b64\u5916\uff0c\u8054\u90a6\u653f\u5e9c\u7ee7\u7eed\u5bf9\u4e34\u65f6\u5916\u52b3\u9879\u76ee\u8fdb\u884c\u6539\u9769\u3002<\/p>\n

\u9884\u7b97\u6848\u516c\u5e03 2015\u6e05\u9664\u8d64\u5b57<\/strong><\/p>\n

\u4e16\u754c\u65e5\u62a5\u7f16\u8bd1\u7ec4\u6e25\u592a\u534e21\u65e5\u7535\/\u8054\u90a6\u8d22\u653f\u90e8\u957f\u8d39\u62c9\u901621\u65e5\u516c\u5e03\u7684\u662f\u4e00\u9879\u9632\u5b88\u578b\u8d22\u653f\u9884\u7b97\u6848\uff0c\u57fa\u672c\u4e0a\u4e00\u5207\u90fd\u662f\u4e3a\u4e86\u57282015\u5e74\u8fbe\u6210\u6e05\u9664\u8d22\u653f\u8d64\u5b57\uff0c\u4ee5\u53ca\u8fce\u63a5\u5c06\u4e8e2015\u5e74\u79cb\u5b63\u4e3e\u884c\u7684\u5927\u9009\u3002<\/p>\n

\u56e0\u6b64\uff0c\u65b0\u9884\u7b97\u6848\u4e3b\u65e8\u5c31\u662f\u5f00\u6e90\u8282\u6d41\uff0c\u4e00\u65b9\u9762\u5835\u585e\u7a0e\u52a1\u6f0f\u6d1e\u3001\u589e\u52a0\u7a0e\u6536\uff0c\u53e6\u4e00\u65b9\u9762\u7ee7\u7eed\u524a\u51cf\u8054\u90a6\u653f\u5e9c\u652f\u51fa\u3002\u5373\u4f7f\u5728\u67d0\u4e2a\u65b9\u9762\u6709\u65b0\u7684\u652f\u51fa\uff0c\u4e5f\u662f\u8f6c\u7528\u5176\u4ed6\u90e8\u95e8\u6216\u9879\u76ee\u539f\u6765\u7f16\u5217\u7684\u9884\u7b97\u3002<\/p>\n

\u8ba1\u5165\u901a\u81a8 \u652f\u51fa\u964d1%<\/p>\n

\u5c06\u4e8e\u672c\u670831\u65e5\u7ed3\u675f\u7684\u672c\u8d22\u653f\u5e74\u5ea6\uff082012-13\uff09\uff0c\u9884\u671f\u8d22\u653f\u8d64\u5b57259\u4ebf\u5143\uff0c\u8fdc\u9ad8\u4e8e\u53bb\u5e74\u8d22\u653f\u9884\u7b97\u6848\u9884\u6d4b\u7684\u8d64\u5b57211\u4ebf\u5143\uff0c\u4e3b\u8981\u539f\u56e0\u4e4b\u4e00\uff0c\u662f\u591a\u51fa\u4e00\u7b1424\u4ebf\u5143\u6838\u7535\u5382\u5de5\u5730\u6e05\u7406\u4e00\u6b21\u6027\u957f\u671f\u8d22\u653f\u8d23\u4efb\u3002<\/p>\n

\u5305\u62ec\u56fd\u503a\u5229\u606f\u652f\u51fa\u5728\u5185\uff0c2013-14\u8d22\u653f\u5e74\u5ea6\u652f\u51fa\u603b\u989d\u9884\u8ba1\u4e3a2826\u4ebf\u5143\uff0c\u6bd4\u672c\u8d22\u5e74\u652f\u51fa\u603b\u989d2801\u4ebf\u5143\u53ea\u9ad8\u51fa\u4e0d\u52301%\uff0c\u5982\u679c\u8ba1\u5165\u901a\u81a8\u56e0\u7d20\uff0c\u65b0\u8d22\u5e74\u652f\u51fa\u603b\u989d\u5b9e\u9645\u4e0a\u662f\u964d\u4f4e\u4e86\u7ea61%\u3002<\/p>\n

\u5305\u542b\u5411\u5404\u7701\u653f\u5e9c\u62e8\u6b3e\u5728\u5185\u7684\u8054\u90a6\u653f\u5e9c\u76f4\u63a5\u652f\u51fa\uff0c\u65b0\u8d22\u5e74\u5c06\u524a\u51cf\u5c06\u8fd140\u4ebf\u5143\uff0c2014-15\u5e74\u5ea6\u5c06\u518d\u524a\u51cf25\u4ebf\u5143\u3002<\/p>\n

\u7ecf\u8fc7\u8fde\u5e74\u524a\u51cf\u652f\u51fa\uff0c\u52a0\u4e0a\u9884\u671f\u7ecf\u6d4e\u6210\u957f\u6539\u5584\u5e26\u6765\u66f4\u591a\u7a0e\u6536\uff0c\u8d39\u62c9\u9016\u9884\u8a00\uff0c\u5c06\u57282015\u5e74\u6d88\u706d\u8d64\u5b57\uff0c\u5e76\u53d6\u5f978\u4ebf\u5143\u7684\u8d22\u653f\u76c8\u4f59\u3002\u4e0b\u5c4a\u8054\u90a6\u5927\u9009\uff0c\u5c06\u4e8e2015\u5e74\u79cb\u5b63\u4e3e\u884c\u3002<\/p>\n

\u5206\u6790\u5e08\u4eec\u5747\u8ba4\u4e3a\u8fd9\u662f\u4efd\u7ef4\u6301\u73b0\u72b6\u7684\u9884\u7b97\u6848\uff0c\u591a\u4f26\u591a\u9053\u660e\u94f6\u884c\uff08TD Bank\uff09\u7ecf\u6d4e\u5e08\u52c3\u5217\u987f\u8bf4\uff1a\u201c\u5176\u4e3b\u9898\u5c31\u662f\u5728\u5404\u90e8\u95e8\u4e2d\u8f6c\u7528\u7ecf\u8d39\u3002\u201d<\/p>\n

\u53cd\u5bf9\u515a\u6279 \u201c\u9a97\u4eba\u620f\u6cd5\u201d<\/p>\n

\u8054\u90a6\u65b0\u6c11\u4e3b\u515a\u9886\u8896\u5510\u6c11\u51ef\u5c06\u8d39\u62c9\u9016\u7684\u9884\u7b97\u6848\u8f7b\u8511\u5730\u79f0\u4e3a\u201c\u6838\u6843\u58f3\u8c4c\u8c46\u9a97\u4eba\u620f\u6cd5\u201d\uff08shell-game con job\uff09\u3002\u7eff\u515a\u9886\u8896\u6885\u4e3d\u838e\u4e5f\u5c06\u4e4b\u53eb\u4f5c\u201c\u56de\u907f\u8d23\u4efb\u7684\u9884\u7b97\u6848\u201d\u3002<\/p>\n

\u8054\u90a6\u81ea\u7531\u515a\u7684\u674e\u535a\u9884\u8a00\uff1a\u201c\u4fdd\u5b88\u515a\u653f\u5e9c\u7684\u5ba3\u4f20\u673a\u5668\u5c06\u52a0\u73ed\u5de5\u4f5c\uff0c\u56e0\u4e3a\u4ed6\u4eec\u91cd\u65b0\u5305\u88c5\u4e86\u8001\u8d27\u8272\uff0c\u51a0\u4ee5\u65b0\u540d\u79f0\u3002\u201d<\/p>\n

\u8fd9\u9879\u9884\u7b97\u6848\u6700\u5f15\u4eba\u6ce8\u76ee\u90e8\u5206\u662f\u6539\u9769\u73b0\u884c\u7684\u5c31\u4e1a\u8bad\u7ec3\u5236\u5ea6\uff0c\u4f7f\u52a0\u56fd\u52b3\u5de5\u6784\u6210\u66f4\u7b26\u5408\u96c7\u4e3b\u7684\u9700\u6c42\u3002\u8d39\u62c9\u9016\u90e8\u957f\u8bf4\uff1a\u201c\u6709\u53f2\u4ee5\u6765\uff0c\u52a0\u62ff\u5927\u52b3\u5de5\u5c31\u4e1a\u8bad\u7ec3\u8865\u52a9\u8ba1\u5212\uff08Canada Job Grant program\uff09\u9996\u6b21\u628a\u9009\u62e9\u6743\u4ece\u653f\u5e9c\u90a3\u91cc\u62ff\u8d70\uff0c\u653e\u5230\u7406\u5e94\u5b58\u5728\u7684\u5730\u65b9\uff0c\u90a3\u5c31\u662f\u653e\u5230\u96c7\u4e3b\u548c\u60f3\u8981\u5de5\u4f5c\u7684\u52a0\u62ff\u5927\u4eba\u624b\u4e2d\u53bb\u3002\u201d<\/p>\n

\u5c31\u4e1a\u57f9\u8bad \u8865\u52a91.5\u4e07<\/p>\n

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\u4e3a\u4e86\u589e\u52a0\u8d22\u653f\u6536\u5165\uff0c\u8054\u90a6\u653f\u5e9c\u5c06\u5927\u529b\u6253\u51fb\u5077\u7a0e\u9003\u7a0e\u884c\u4e3a\u3002\u65b0\u9884\u7b97\u6848\u9884\u671f\uff0c\u6253\u51fb\u5077\u7a0e\u9003\u7a0e\u884c\u52a8\u53ef\u4f7f\u4eca\u5e74\u7a0e\u6536\u589e\u52a050\u4ebf\u5143\uff0c\u660e\u5e74\u518d\u589e\u52a013\u4ebf\u5143\u3002<\/p>\n

\u6b64\u5916\uff0c\u8d22\u653f\u90e8\u63a8\u7b97\u8054\u90a6\u8d27\u670d\u7a0e\uff08GST\uff09\u6536\u51652012-13\u8d22\u5e74\u589e\u52a01.8%\uff0c2013-14\u8d22\u5e74\u589e\u52a04.9%\uff0c\u516c\u53f8\u7a0e\u65b9\u9762\u7684\u7a0e\u6536\u4eca\u540e\u6bcf\u5e74\u589e\u52a05.5%\u3002\u52a0\u4e0a\u4e00\u7cfb\u5217\u524a\u51cf\u652f\u51fa\u884c\u52a8\uff0c2014-15\u8d22\u653f\u5e74\u5ea6\u9884\u671f\u8d22\u653f\u8d64\u5b57\u4e0b\u964d\u4e3a66\u4ebf\u5143\uff0c2015-16\u8d22\u653f\u5e74\u5ea6\u5b8c\u5168\u6d88\u9664\u8d64\u5b57\uff0c\u5e76\u53ef\u671b\u53d6\u5f97\u76c8\u4f598\u4ebf\u5143\u3002<\/p>\n

\u5927\u9009\u524d\u5e73\u8861\u9884\u7b97 \u7ed3\u679c\u96be\u6599<\/strong><\/p>\n

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-2013\u5e74\u8054\u90a6\u8d22\u653f\u9884\u7b97\u6848\u8981\u70b9 -\u4e3e\u62a5\u6d77\u5916\u9003\u6f0f\u7a0e \u8054\u90a6\u5c06\u91cd\u8d4f -\u4e3a\u56fd\u7a0e\u5c40\u6269\u6743 \u6253\u51fb\u9003\u6f0f\u7a0e -\u8d34\u8865\u56fd\u5e93 \u62df\u6da8\u5165\u7c4d\u8d39\u5f81\u5916\u52b3\u7533\u8bf7\u8d39 -\u9884\u7b97\u6848\u516c\u5e03 2015\u6e05\u9664\u8d64\u5b57 -\u5927\u9009\u524d\u5e73\u8861\u9884\u7b97 \u7ed3\u679c\u96be\u6599 2013\u5e74\u8054\u90a6\u8d22\u653f\u9884\u7b97\u6848\u8981\u70b9 \u4e16\u754c\u65e5\u62a5\/ \uff0e2013-14\u8d22\u653f\u5e74\u5ea6\u9884\u671f\u8d22\u653f\u6536\u5165\u4e3a2639\u4ebf\u5143\uff0c\u652f\u51fa2826\u4ebf\u5143\uff0c\u8d64…
Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[111,10],"tags":[],"_links":{"self":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/42139"}],"collection":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=42139"}],"version-history":[{"count":2,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/42139\/revisions"}],"predecessor-version":[{"id":42142,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/42139\/revisions\/42142"}],"wp:attachment":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=42139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=42139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=42139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}