{"id":3461,"date":"2016-12-01T09:37:16","date_gmt":"2016-12-01T01:37:16","guid":{"rendered":"https:\/\/ajia.site\/blog\/2016\/12\/01\/tu_shu_fan_20161201\/"},"modified":"2016-12-01T09:37:16","modified_gmt":"2016-12-01T01:37:16","slug":"tu_shu_fan_20161201","status":"publish","type":"post","link":"https:\/\/ajia.site\/blog\/en\/2016\/12\/01\/tu_shu_fan_20161201\/","title":{"rendered":"Is book trans\u00adla\u00adtion roy\u00adal\u00adties con\u00adsid\u00adered \u201croy\u00adal\u00adty income\u201d or \u201clabor remu\u00adner\u00ada\u00adtion income\u201d? This is a ques\u00adtion!"},"content":{"rendered":"<p><a href=\"http:\/\/album.sina.com.cn\/pic\/001Cukigzy76Qd1glVI3e\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" alt=\"\u56fe\u4e66\u7ffb\u8bd1\u7a3f\u916c\u7b97\u662f\u201c\u7a3f\u916c\u6240\u5f97\u201d\u8fd8\u662f\u201c\u52b3\u52a1\u62a5\u916c\u6240\u5f97\u201d\uff0c\u8fd9\u662f\u4e2a\u95ee\u9898\uff1f\uff01\" height=\"552\" name=\"image_operate_18471480557194061\" src=\"https:\/\/ajia.site\/blog\/wp-content\/uploads\/2025\/09\/001Cukigzy76Qd1glVI3e.jpg\" style=\"margin: 0pt auto;display:block\" title=\"\u56fe\u4e66\u7ffb\u8bd1\u7a3f\u916c\u7b97\u662f\u201c\u7a3f\u916c\u6240\u5f97\u201d\u8fd8\u662f\u201c\u52b3\u52a1\u62a5\u916c\u6240\u5f97\u201d\uff0c\u8fd9\u662f\u4e2a\u95ee\u9898\uff1f\uff01\" width=\"690\"\/><\/a><br \/>\n\u00a0 \u00a0 \u4ee5\u4e0a\u54a8\u8be2\u548c\u7b54\u590d\u6765\u81ea<a href=\"http:\/\/hd.chinatax.gov.cn\/consult\/\" target=\"_blank\">\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5b98\u7f51<\/a>\uff0c\u54a8\u8be2\u8005\u662f\u6211\u672c\u4eba\u3002<br \/>\n<br \/>\n\u00a0 \u00a0<br \/>\n\u8fd9\u4e2a\u95ee\u9898\u5728\u6211\u770b\u6765\u672c\u6765\u6839\u672c\u4e0d\u662f\u4e2a\u95ee\u9898\uff0c\u4f46\u6700\u8fd1\u534a\u5e74\u5c31\u9047\u5230\u4e86\u4e24\u6b21\uff0c\u6240\u4ee5\u6211\u731c\u60f3\u6709\u4ece\u4e8b\u7ffb\u8bd1\u7684\u670b\u53cb\u4e5f\u53ef\u80fd\u4f1a\u9047\u5230\u3002\u6070\u597d\u6211\u662f\u5b66\u6cd5\u5f8b\u51fa\u8eab\u7684\uff0c\u4e5f\u505a\u8fc7\u5f8b\u5e08\uff0c\u66fe\u7ecf\u5e2e\u52a9\u8fc7\u51e0\u767e\u4e2a\u4eba\u8003\u8fc7\u4e2d\u56fd\u6700\u96be\u8003\u7684\u90a3\u95e8\u5f8b\u8003\uff08\u73b0\u5728\u7684\u53f8\u8003\uff09\uff0c\u66fe\u7ecf\u7684\u5f8b\u8003\u6392\u6863\u963f\u7532\u5c31\u662f\u6211\u3002\u6240\u4ee5\uff0c\u5bf9\u8fd9\u7c7b\u95ee\u9898\uff0c\u5fcd\u4e0d\u4f4f\u8981\u5228\u6839\u95ee\u5e95\u3002<br \/>\n<br \/>\n\u00a0 \u00a0 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\/>\n\u8fd9\u4e2a\u95ee\u9898\u8868\u9762\u4e0a\u6d89\u53ca\u7684\u662f\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7a0e\u7387\u95ee\u9898\u2014\u2014\u201c\u7a3f\u916c\u6240\u5f97\u201d\u670930%\u7684\u4f18\u60e0\uff0c\u4f5c\u4e3a\u56fd\u5bb6\u5bf9\u51fa\u7248\u7269\u4f5c\u8005\u7684\u9f13\u52b1\uff1b\u201c\u52b3\u52a1\u62a5\u916c\u6240\u5f97\u201d\u5219\u6ca1\u6709\u6b64\u9879\u4f18\u60e0\u3002\u4e24\u8005\u8ba1\u7b97\u7684\u5b9e\u9645\u7a0e\u7387\u4e00\u822c\u76f8\u5dee4.8%\uff08\u524d\u8005\u901a\u5e38\u5b9e\u9645\u7a0e\u7387\u662f11.2%\uff0c\u540e\u8005\u5b9e\u9645\u7a0e\u7387\u662f16%\uff09\uff0c\u660e\u767d\u7684\u8bf4\uff0c\u5c31\u662f\u5982\u679c\u6309\u7167\u201c\u52b3\u52a1\u62a5\u916c\u6240\u5f97\u201d\u8ba1\u7b97\uff0c\u8bd1\u8005\u7684\u7a3f\u916c\u8981\u6bd4\u4f5c\u8005\u7684\u7a3f\u916c\u591a\u6263\u7f344.8%\u3002\u8fd9\u5f53\u7136\u5173\u4e4e\u94b1\u7684\u4e8b\u60c5\uff0c\u4f46\u66f4\u5173\u4e4e\u8bd1\u8005\u7684\u52b3\u52a8\u662f\u5426\u5f97\u5230\u540c\u7b49\u7684\u5c0a\u91cd\u95ee\u9898\u3002<br \/>\n<br \/>\n\u00a0 \u00a0<br 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\/>\n<br \/>\n\u00a0 \u00a0<br \/>\n\u4ee5\u4e0b\u6211\u8f6c\u8d34\u4e0e\u76f8\u5173\u673a\u6784\u7684\u8ba8\u8bba\u8fc7\u7a0b\uff08\u6700\u540e\u7684\u7ed3\u679c\u662f\u7686\u5927\u6b22\u559c\uff09\u3002\u8fd9\u91cc\u9690\u53bb\u540d\u79f0\uff0c\u8bf7\u5927\u5bb6\u4e5f\u4e0d\u8981\u591a\u731c\u6d4b\uff0c\u6211\u76f8\u4fe1\u4eba\u603b\u662f\u5584\u7684\uff0c\u8bef\u89e3\u548c\u8bef\u4f1a\u96be\u514d\uff0c\u6211\u4eec\u90fd\u5e94\u8be5\u5e73\u548c\u7406\u6027\u5730\u8ba8\u8bba\u3002\u8fd9\u91cc\u7684\u8ba8\u8bba\u8fc7\u7a0b\uff0c\u53ea\u662f\u4f9b\u53ef\u80fd\u9700\u8981\u7684\u670b\u53cb\u53c2\u8003\uff0c\u5927\u5bb6\u53ef\u4ee5\u81ea\u7531\u8f6c\u53d1\uff1a<br \/>\n<\/p>\n<p>\u3010\u95ee\u8be2\u3011<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u4e00\u4e2a\u95ee\u9898\u662f\u5173\u4e8e\u7a0e\u989d\u7684\u8ba1\u7b97\uff0c\u53ef\u5426\u518d\u95ee\u95ee\u4f60\u4eec\u516c\u53f8\u7684\u8d22\u52a1\uff0c\u518d\u786e\u8ba4\u4e00\u4e0b\u3002<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u76ee\u524d\u7684\u7b97\u6cd5\uff0c\u6211\u731c\u662f\u8fd9\u6837\u7684\u516c\u5f0f\uff1a<span>X &#8211; [X \u00d7 (1-20%)\u00a0 \u00d7<br \/>\n20%]<\/span><br \/>\n\u524d\u9762\u7684<span>(1-20%)<\/span>\u662f\u6263\u6389\u8d77\u5f81\u989d\uff0c\u540e\u9762\u7684<span>20%<\/span>\u662f\u7a0e\u7387\uff0c\u8fd9\u662f\u6ca1\u6709\u95ee\u9898\u7684\u3002<br \/>\n<span>\u00a0<\/span><\/p>\n<p>\u4f46\u662f\uff0c\u6839\u636e\u6211\u67e5\u5230\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u8fd8\u6709\u56fd\u5bb6\u8d22\u7a0e\u5c40\u5b98\u7f51\u4e0a\u9762\u7684\u89e3\u91ca\uff08\u4e0d\u8fc7\u6211\u4ec5\u67e5\u5230<span>2014<\/span>\u5e74<span>12<\/span>\u6708\u7684\uff09\uff0c\u539f\u6587\u662f<span>\u201c<\/span>\u7a3f\u916c\u6240\u5f97\uff0c\u9002\u7528\u6bd4\u4f8b\u7a0e\u7387\uff0c\u7a0e\u7387\u4e3a\u767e\u5206\u4e4b\u4e8c\u5341\uff0c\u5e76\u6309\u5e94\u7eb3\u7a0e\u989d\u51cf\u5f81\u767e\u5206\u4e4b\u4e09\u5341\uff0c\u5b9e\u9645\u7a0e\u7387\u4e3a\u767e\u5206\u4e4b\u5341\u56db\u3002<span>\u201d<\/span>\u76f8\u5173\u7f51\u5740\u5982\u4e0b\uff1a<\/p>\n<p><span>http:\/\/www.chinatax.gov.cn\/n840303\/c1439853\/content.html<\/span><br \/>\n<span>\u00a0<\/span><\/p>\n<p>\u6839\u636e\u8fd9\u4e2a\u89e3\u91ca\uff0c\u516c\u5f0f\u4f3c\u4e4e\u5e94\u8be5\u662f\uff1a<span>X &#8211; [X \u00d7 (1-20%)\u00a0 \u00d7 20% \u00d7<br \/>\n(1-30%)]<\/span> \u4e5f\u5c31\u662f <span>X &#8211; [X \u00d7 (1-20%)\u00a0 \u00d7 20%<br \/>\n\u00d7 14%]<\/span><br \/>\n<span>\u00a0<\/span><\/p>\n<p>\u4e24\u79cd\u7b97\u6cd5\u7684\u5dee\u8ddd\u8fd8\u662f\u6bd4\u8f83\u5927\u7684\uff0c\u6ca1\u6709\u4f18\u60e0\u7684\u7b97\u6cd5\u7ed3\u679c\u7a0e\u7387\u5b9e\u9645\u4e0a\u662f<span>16%<\/span>\uff0c\u6709\u4f18\u60e0\u7684\u7ed3\u679c\u662f<span>11.2%<\/span>\uff0c\u6240\u4ee5\u8fd9\u4e2a\u95ee\u9898\u8fd8\u6bd4\u8f83\u91cd\u8981\uff0c\u8bf7\u65b9\u4fbf\u65f6\u518d\u5e2e\u5fd9\u786e\u8ba4\u4e00\u4e0b\u5427\u3002<\/p>\n<p><span>\u00a0<\/span><br \/>\n\u3010\u51fa\u7248\u65b9\u7b54\u590d\u3011<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p><span><br \/>\n\u7ffb\u8bd1\u8d39\u5e94\u5c5e\u4e8e\u52b3\u52a1\u62a5\u916c\u6240\u5f97\uff0c\u5e94\u6263\u7f34<span>20%<\/span>\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u4e0d\u5e94\u6309\u7167\u7a3f\u916c\u6263\u7f34<span>14%<\/span>\u7684\u4e2a\u7a0e\u3002<\/span><\/p>\n<p><span><br \/>\n\u00a0<\/span><\/p>\n<p><span><br \/>\n\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff1a\u52b3\u52a1\u62a5\u916c\u6240\u5f97\uff0c\u662f\u6307\u4e2a\u4eba\u4ece\u4e8b\u8bbe\u8ba1\u3001\u88c5\u6f62\u3001\u5b89\u88c5\u3001\u5236\u56fe\u3001\u5316\u9a8c\u3001\u6d4b\u8bd5\u3001\u533b\u7597\u3001\u6cd5\u5f8b\u3001\u4f1a\u8ba1\u3001\u54a8\u8be2\u3001\u8bb2\u5b66\u3001\u65b0\u95fb\u3001\u5e7f\u64ad\u3001\u7ffb\u8bd1\u3001\u5ba1\u7a3f\u3001\u4e66\u753b\u3001\u96d5\u523b\u3001\u5f71\u89c6\u3001\u5f55\u97f3\u3001\u5f55\u50cf\u3001\u6f14\u51fa\u3001\u8868\u6f14\u3001\u5e7f\u544a\u3001\u5c55\u89c8\u3001\u6280\u672f\u670d\u52a1\u3001\u4ecb\u7ecd\u670d\u52a1\uff08\u4f63\u91d1\uff09\u3001\u7ecf\u7eaa\u670d\u52a1\u3001\u4ee3\u529e\u670d\u52a1\u4ee5\u53ca\u5176\u4ed6\u52b3\u52a1\u53d6\u5f97\u7684\u6240\u5f97\u3002<\/span><\/p>\n<p><span>\u00a0<\/span><br \/>\n\u3010\u7ee7\u7eed\u8ba8\u8bba\u3011<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u6ca1\u6709\u7591\u95ee\u7684\u7b2c\u4e00\u4e2a\u5224\u65ad\uff1a\u52b3\u52a1\u62a5\u916c\u6240\u5f97\uff0c\u662f\u6307\u4e2a\u4eba\u4ece\u4e8b\u8bbe\u8ba1\u3001\u88c5\u6f62\u3001\u5b89\u88c5\u3001\u5236\u56fe\u3001\u5316\u9a8c\u3001\u6d4b\u8bd5\u3001\u533b\u7597\u3001\u6cd5\u5f8b\u3001\u4f1a\u8ba1\u3001\u54a8\u8be2\u3001\u8bb2\u5b66\u3001\u65b0\u95fb\u3001\u5e7f\u64ad\u3001<b><span>\u7ffb\u8bd1<\/span><\/b>\u3001\u5ba1\u7a3f\u3001\u4e66\u753b\u3001\u96d5\u523b\u3001\u5f71\u89c6\u3001\u5f55\u97f3\u3001\u5f55\u50cf\u3001\u6f14\u51fa\u3001\u8868\u6f14\u3001\u5e7f\u544a\u3001\u5c55\u89c8\u3001\u6280\u672f\u670d\u52a1\u3001\u4ecb\u7ecd\u670d\u52a1\uff08\u4f63\u91d1\uff09\u3001\u7ecf\u7eaa\u670d\u52a1\u3001\u4ee3\u529e\u670d\u52a1\u4ee5\u53ca\u5176\u4ed6\u52b3\u52a1\u53d6\u5f97\u7684\u6240\u5f97\u3002<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u6ca1\u6709\u7591\u95ee\u7684\u7b2c\u4e8c\u4e2a\u5224\u65ad\uff1a<span>\u7a3f\u916c\u6240\u5f97\uff0c\u9002\u7528\u6bd4\u4f8b\u7a0e\u7387\uff0c\u7a0e\u7387\u4e3a\u767e\u5206\u4e4b\u4e8c\u5341\uff0c\u5e76\u6309\u5e94\u7eb3\u7a0e\u989d\u51cf\u5f81\u767e\u5206\u4e4b\u4e09\u5341\uff0c\u5b9e\u9645\u7a0e\u7387\u4e3a\u767e\u5206\u4e4b\u5341\u56db\u3002<\/span><\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u4ea7\u751f\u7591\u60d1\u7684\u95ee\u9898\u662f\uff1a<span>\u7ffb\u8bd1\u7a3f\u916c<\/span>\u5230\u5e95\u7b97\u662f<span>\u52b3\u52a1\u62a5\u916c\u4e2d\u7684\u7ffb\u8bd1\u62a5\u916c<\/span>\uff0c\u8fd8\u662f\u7b97\u4f5c<span>\u7a3f\u916c<\/span>\uff1f<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u8fd9\u5b9e\u9645\u4e0a\u6d89\u53ca\u5230\u7b2c\u4e00\u4e2a\u5224\u65ad\u4e2d\u7684\u201c\u7ffb\u8bd1\u201d\u5230\u5e95\u6307\u4ec0\u4e48\uff1f\u56e0\u4e3a\u6211\u4eec\u77e5\u9053\uff0c\u201c\u7ffb\u8bd1\u201d\u4e5f\u5305\u62ec\u73b0\u573a\u7684\u53e3\u8bd1\u3001\u7ffb\u8bd1\u4e00\u4e9b\u4e66\u9762\u6750\u6599\u4f46\u5e76\u4e0d\u7528\u4e8e\u53d1\u8868\uff0c\u4e5f\u5305\u62ec\u7ffb\u8bd1\u6587\u7ae0\u53d1\u8868\u6216\u7ffb\u8bd1\u4e66\u7c4d\u51fa\u7248\u3002\u90a3\u4e48\u7b2c\u4e00\u4e2a\u5224\u65ad\u4e2d\u7684\u201c\u7ffb\u8bd1\u201d\u771f\u7684\u6db5\u76d6\u4e86\u6240\u6709\u7c7b\u578b\u7684\u7ffb\u8bd1\u5417\uff1f\u7ffb\u8bd1\u51fa\u7248\u7684\u521b\u4f5c\u5c31\u4e0d\u5728\u56fd\u5bb6\u5bf9\u521b\u4f5c\u8005\u7684\u4f18\u60e0\u9f13\u52b1\u8303\u56f4\u4e4b\u5185\u5417\uff1f<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u4ed4\u7ec6\u63e3\u6469\u4e00\u4e0b\uff0c\u52b3\u52a8\u62a5\u916c\u4e2d\u201c\u7ffb\u8bd1\u201d\u5e76\u5217\u7684\u9879\u76ee\uff0c\u786e\u5b9e\u662f\u5c5e\u4e8e\u201c\u52b3\u52a1\u201d\u6027\u8d28\uff0c\u800c\u4ece\u5e38\u8bc6\u6765\u770b\u201c\u7ffb\u8bd1\u201d\u4e0e\u201c\u5199\u4f5c\u201d\u4e0d\u4f46\u662f\u975e\u5e38\u8fd1\u4f3c\u7684\uff0c\u800c\u4e14\u4ece\u521b\u4f5c\u96be\u5ea6\u4e0a\u770b\uff0c\u4e5f\u662f\u96be\u5206\u4f2f\u4ef2\u7684\u3002\u6240\u4ee5\uff0c\u5f88\u53ef\u80fd\u201c\u7ffb\u8bd1\u7a3f\u916c\u201d\u5176\u5b9e\u5e94\u8be5\u4f7f\u7528\u201c\u7a3f\u916c\u201d\u7684\u7a0e\u7387\uff01\u2014\u2014\u81f3\u5c11\u5c31\u6211\u8fd9\u4e48\u591a\u5e74\u4e0e\u5404\u5bb6\u51fa\u7248\u793e\u6253\u4ea4\u9053\u6765\u770b\uff0c\u4ee5\u524d\u8fd8\u6ca1\u9047\u5230\u628a\u201c\u7ffb\u8bd1\u7a3f\u916c\u201d\u5212\u5f52\u201c\u52b3\u52a1\u62a5\u916c\u201d\u7684\u4f8b\u5b50\u3002<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u5047\u5982\u8fd9\u4e2a\u63a8\u8bba\u4e0d\u591f\u6709\u8bf4\u670d\u529b\u7684\u8bdd\uff0c\u5f3a\u70c8\u5efa\u8bae\u8d35\u516c\u53f8\u8ba4\u771f\u54a8\u8be2\u4e00\u4e0b\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\uff0c\u6bd4\u5982\u201c\u6ce8\u518c\u7a0e\u52a1\u5e08\u201d\u3002\u4ee5\u4e0b\u7f51\u5740\u6709\u4e00\u4e2a\u6ce8\u518c\u7a0e\u52a1\u5e08\u8003\u8bd5\u7684\u590d\u4e60\u6750\u6599\u548c\u53c2\u8003\u6837\u9898\uff08\u542b\u7b54\u6848\uff09\uff0c\u53ef\u4f9b\u53c2\u8003\uff1a<\/p>\n<p><span>http:\/\/www.233.com\/cta\/tax2\/Guide\/20110829\/095426256-3.html<\/span><\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u8bf7\u7559\u610f\u4ee5\u4e0b\u4f8b\u9898\uff1a<\/p>\n<p>\u3000\u3010\u4f8b\u9898\u00b7\u591a\u9009\u9898\u3011\u4e0b\u5217\u9879\u76ee\u4e2d\uff0c\u5c5e\u4e8e\u52b3\u52a1\u62a5\u916c\u6240\u5f97\u7684\u6709\uff08\u3000 \uff09\u3002<\/p>\n<p>\u3000\u3000<span>A.<\/span>\u4e2a\u4eba\u4e66\u753b\u5c55\u5356\u53d6\u5f97\u7684\u62a5\u916c\u3000\u3000<\/p>\n<p>\u3000\u3000<span>B.<\/span>\u63d0\u4f9b\u8457\u4f5c\u7684\u7248\u6743\u800c\u53d6\u5f97\u7684\u62a5\u916c<\/p>\n<p>\u3000\u3000<span>C.<\/span><span>\u5c06\u56fd\u5916\u7684\u4f5c\u54c1\u7ffb\u8bd1\u51fa\u7248\u53d6\u5f97\u7684\u62a5\u916c<\/span><\/p>\n<p>\u3000\u3000<span>D.<\/span>\u9ad8\u6821\u6559\u5e08\u53d7\u51fa\u7248\u793e\u59d4\u6258\u8fdb\u884c\u5ba1\u7a3f\u53d6\u5f97\u7684\u62a5\u916c<\/p>\n<p>\u3000\u3000<span>E.<\/span>\u4e2a\u4eba\u8f6c\u5305\u3001\u8f6c\u79df\u53d6\u5f97\u7684\u6240\u5f97<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u7b54\u6848\u662f\u4ec0\u4e48\uff1f\u6211\u4eec\u6700\u5173\u5fc3\u662f\u5426\u5305\u62ec<span>C<\/span>\uff1f\u6ca1\u6709\uff01\uff01\u7b54\u6848\u5c45\u7136\u662f\uff1a\u3010\u7b54\u6848\u3011<b><span style=\"font-size:11.0pt;color:red\">AD<\/span><\/b><\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u4e3a\u4ec0\u4e48\u4e0d\u5305\u62ec<span>C<\/span>\uff0c\u5c31\u662f\u6211\u4eec\u73b0\u5728\u8ba8\u8bba\u7684\u7ffb\u8bd1\u4f5c\u54c1\u51fa\u7248\u7684\u62a5\u916c\uff1f\u518d\u5f80\u4e0b\u770b\uff0c\u540e\u9762\u6709\u89e3\u91ca\uff1a<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\uff08\u4e09\uff09\u7a3f\u916c\u6240\u5f97\u548c\u52b3\u52a1\u62a5\u916c\u6240\u5f97\u7684\u533a\u522b\uff1a\u5173\u952e\u770b\u662f\u5426\u53d1\u8868<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u6362\u53e5\u8bdd\u8bf4\uff0c\u540c\u6837\u662f\u201c\u7ffb\u8bd1\u201d\u7684\u62a5\u916c\uff0c\u4f55\u65f6\u7b97\u4f5c\u201c\u7a3f\u916c\u6240\u5f97\u201d\uff0c\u4f55\u65f6\u7b97\u4f5c\u201c\u52b3\u52a1\u62a5\u916c\u201d\uff0c\u5173\u952e\u770b\u662f\u5426\u53d1\u8868\uff01<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u8fd9\u6837\u7406\u89e3\u663e\u7136\u624d\u662f\u7b26\u5408\u5e38\u8bc6\u7684\uff0c\u800c\u4e14\u4e5f\u7b26\u5408\u4e13\u4e1a\u7cbe\u795e\u3002\u56e0\u4e3a\u4efb\u4f55\u89c4\u5b9a\u90fd\u53ef\u80fd\u51fa\u73b0\u201c\u8fb9\u7f18\u201d\u6216\u201c\u4ea4\u53c9\u201d\u5730\u5e26\uff0c\u5c31\u597d\u50cf\u201c\u7ffb\u8bd1\u51fa\u7248\u7269\u7684\u7a3f\u916c\u201d\uff0c\u6b63\u597d\u662f\u201c\u52b3\u52a1\u201d\u4e0e\u201c\u7a3f\u916c\u201d\u4e4b\u95f4\u7684\u4ea4\u53c9\u5730\u5e26\uff0c\u5e94\u8be5\u9760\u54ea\u4e00\u8fb9\u5462\uff1f<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u7279\u522b\u5584\u610f\u63d0\u9192\uff0c\u4e3b\u8981\u662f\u8fd9\u53ef\u80fd\u6d89\u53ca\u5230\u4f60\u4eec\u4e0e\u5176\u4ed6\u8bd1\u8005\u7684\u5173\u7cfb\uff0c\u56fd\u5bb6\u65e2\u7136\u63d0\u4f9b\u4e86\u8fd9\u79cd\u4f18\u60e0\u7a0e\u7387\u7684\u53ef\u80fd\uff0c\u51fa\u7248\u516c\u53f8\u5e2e\u52a9\u8bd1\u8005\u4f9d\u6cd5\u7eb3\u7a0e\uff0c\u672c\u6765\u662f\u7686\u5927\u6b22\u559c\u7684\u53cc\u8d62\u4e4b\u4e8b\u3002\u5728\u4e24\u79cd\u7406\u89e3\u90fd\u5b58\u5728\u53ef\u80fd\u6027\u7684\u60c5\u51b5\u4e0b\uff0c\u65e0\u8bba\u662f\u672c\u7740\u4e13\u4e1a\u7684\u7cbe\u795e\uff0c\u8fd8\u662f\u672c\u7740\u5bf9\u5408\u4f5c\u7684\u8bd1\u8005\u8d1f\u8d23\u4e0e\u53cb\u597d\u7684\u6001\u5ea6\uff0c\u90fd\u503c\u5f97\u8ba4\u771f\u641e\u6e05\u695a\u8fd9\u4ef6\u4e8b\u3002\u8fd9\u5bf9\u4e8e\u8bd1\u8005\u6765\u8bf4\uff0c\u4e0d\u7b97\u5c0f\u4e8b\u3002<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p>\u3010\u5728\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u7f51\u7ad9\u7684\u54a8\u8be2\u3011<\/p>\n<p>\u7f51\u5740\uff1a<span>http:\/\/www.chinatax.gov.cn\/<\/span><\/p>\n<p><span><br 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