{"id":4653,"date":"2018-11-09T13:01:50","date_gmt":"2018-11-09T12:01:50","guid":{"rendered":"https:\/\/www.xilecasa.com\/49064d743a\/"},"modified":"2019-03-31T05:49:50","modified_gmt":"2019-03-31T03:49:50","slug":"49064d743a","status":"publish","type":"post","link":"https:\/\/www.xilecasa.com\/?p=4653","title":{"rendered":"\u897f\u73ed\u7259\u623f\u4ea7\u4ea4\u6613\u7a0e\u8d39\u8be6\u89e3"},"content":{"rendered":"<div class=\"bpp-post-content\">\n<section style=\"background-color: #ffffff; box-sizing: border-box;\">\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"margin-top: 0.5em; margin-bottom: 0.5em; text-align: center; box-sizing: border-box;\">\n<section class=\"\" style=\"display: inline-block; vertical-align: top; box-sizing: border-box;\">\n<section style=\"border-top: 2px dotted #5f5e66; width: 100%; box-sizing: border-box;\"><\/section>\n<section class=\"\" style=\"background-color: #00c1da; color: #ffffff; padding-left: 5px; padding-right: 5px; margin-top: 4px; box-sizing: border-box;\">\n<section style=\"box-sizing: border-box;\">\u897f\u73ed\u7259\u623f\u4ea7\u4ea4\u6613\u6240\u9700\u7a0e\u8d39<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"box-sizing: border-box;\">\n<section style=\"box-sizing: border-box;\"><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"text-align: center; box-sizing: border-box;\"><img decoding=\"async\" class=\"\" style=\"box-sizing: border-box; vertical-align: middle;\" title=\"\u897f\u73ed\u7259\u623f\u4ea7\u4ea4\u6613\u7a0e\u8d39\u8be6\u89e3\" src=\"https:\/\/www.xilecasa.com\/wp-content\/uploads\/2018\/11\/7-1541764916.jpeg\" alt=\"\u897f\u73ed\u7259\u623f\u4ea7\u4ea4\u6613\u7a0e\u8d39\u8be6\u89e3\" \/><\/section>\n<\/section>\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"box-sizing: border-box;\">\n<section style=\"box-sizing: border-box;\"><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"display: inline-block; vertical-align: top; width: 12%; box-sizing: border-box;\">\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"margin-top: 10px; margin-bottom: 10px; text-align: center; font-size: 8px; box-sizing: border-box;\">\n<section class=\"\" style=\"border-radius: 100%; display: inline-block; box-sizing: border-box; border: 3px dotted #5f9cef;\">\n<section class=\"\" style=\"width: 1.6em; height: 1.6em; line-height: 1.6em; border-radius: 100%; margin-left: auto; margin-right: auto; font-size: 14.4px; box-sizing: border-box;\">\n<section style=\"box-sizing: border-box;\"><strong style=\"box-sizing: border-box;\">Q<\/strong><\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section class=\"\" style=\"display: inline-block; vertical-align: top; width: 88%; box-sizing: border-box;\">\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"margin: 15px 0%; box-sizing: border-box;\">\n<section class=\"\" style=\"font-size: 14px; text-align: justify; line-height: 2; padding-right: 10px; padding-left: 10px; color: #070707; letter-spacing: 1px; box-sizing: border-box;\">\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u897f\u73ed\u7259\u6709\u7740\u4e00\u5957\u5065\u5168\u7684\u7a0e\u52a1\u4f53\u5236\uff0c\u76f8\u5173\u5230\u6295\u8d44\u4e70\u623f\u5404\u4e2a\u73af\u8282\u3002\u8fd1\u5e74\u6765\u897f\u73ed\u7259\u6295\u8d44\u79fb\u6c11\u6210\u4e3a\u4e86\u4e00\u4e2a\u56fd\u4eba\u91cd\u8981\u7684\u6295\u8d44\u79fb\u6c11\u56fd\u5916\u7684\u65b9\u5f0f\uff0c\u6709\u5f88\u591a\u8981\u79fb\u6c11\u7684\u5ba2\u6237\u975e\u5e38\u5173\u5fc3\u897f\u73ed\u7259\u4e70\u623f\u79fb\u6c11\u7a0e\u8d39\u9700\u8981\u4ea4\u591a\u5c11? \u4e0b\u9762\u897f\u4e50\u5c45\u4e3a\u60a8\u4e13\u4e1a\u89e3\u7b54\u8d2d\u623f\u6240\u7f34\u7a0e\u8d39\u3002<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"margin: 20px 0%; transform: translate3d(5px, 0px, 0px); box-sizing: border-box;\">\n<section class=\"\" style=\"font-size: 14px; color: #070707; text-align: justify; line-height: 2; letter-spacing: 1px; padding-right: 2px; padding-left: 2px; box-sizing: border-box;\">\n<section style=\"text-indent: 0em; box-sizing: border-box;\"><span style=\"font-size: 17.9999px; color: #fb0400; box-sizing: border-box;\">\u2611<\/span><span style=\"font-size: 16px; box-sizing: border-box;\">\u00a0<\/span>1\u3001\u589e\u503c\u7a0e\uff08IVA\uff09<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u65b0\u623f\u4ea4\u6613\u65f6\u7f34\u7eb3<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">a)\u4e00\u6b21\u6027\u652f\u4ed8\uff0c\u51fa\u5177\u4e70\u623f\u5408\u540c\u540e\u4e09\u5341\u5929\u5185\u7f34\u7eb3<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">b)\u4e00\u624b\u623f\u4ea4\u6613\u4e2d\u9700\u7f34\u7eb3\u623f\u4ef7\u768410%\u7684\u589e\u503c\u7a0e\u3002\u3002<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u4f8b\uff1a\u4e00\u680b\u51c0\u503c50\u4e07\u6b27\u5143\u7684\u623f\u4ea7\uff0c\u8d39\u7528\u4e3a50\uff0c000\u6b27\u5143<\/section>\n<section style=\"box-sizing: border-box;\"><\/section>\n<section style=\"text-indent: 0em; box-sizing: border-box;\"><span style=\"font-size: 17.9999px; color: #fb0400; box-sizing: border-box;\">\u2611<\/span><span style=\"color: #8ec965; box-sizing: border-box;\"><span style=\"font-size: 16px; box-sizing: border-box;\">\u00a0<\/span><\/span>2\u3001\u5370\u82b1\u7a0e(IAJD)<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u65e7\u623f\u4ea4\u6613\u65f6\u7f34\u7eb3<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">a)\u4e00\u6b21\u6027\u652f\u4ed8\uff0c\u51fa\u5177\u4e70\u623f\u5408\u540c\u540e\u4e09\u5341\u5929\u5185\u7f34\u7eb3\u3002<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">b)\u5370\u82b1\u7a0e\u7a0e\u7387\u4e3a\u603b\u623f\u4ef7\u76841%~2%\uff08\u6839\u636e\u4e0d\u540c\u81ea\u6cbb\u533a\uff0c\u7a0e\u7387\u5728\u6b64\u533a\u95f4\u6d6e\u52a8\uff09<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u4f8b\uff1a\u4e00\u680b\u51c0\u503c50\u4e07\u6b27\u5143\u7684\u623f\u4ea7\uff0c\u8d39\u7528\u4e3a5000\u6b27\u5143<\/section>\n<section style=\"box-sizing: border-box;\"><\/section>\n<section style=\"text-indent: 0em; box-sizing: border-box;\"><span style=\"line-height: 2; font-size: 17.9999px; color: #fb0400; box-sizing: border-box;\">\u2611<\/span> 3\u3001\u8fc7\u6237\u8d39(ITP)<\/section>\n<section style=\"text-indent: 0em; box-sizing: border-box;\">\u3000\u3000\u4e8c\u624b\u623f\u4ea4\u6613\u4e2d\u9700\u7f34\u7eb3\u623f\u4ef7\u76846%-10%\u7684\u8fc7\u6237\u7a0e\uff08\u7a0e\u7387\u6839\u636e\u4e0d\u540c\u81ea\u6cbb\u533a\u5728\u6b64\u533a\u95f4\u5185\u6d6e\u52a8\uff09<\/section>\n<section style=\"text-indent: 0em; box-sizing: border-box;\">\u3000\u3000\u4f8b\uff1a\u4e00\u680b\u51c0\u503c50\u4e07\u6b27\u5143\u7684\u623f\u4ea7\uff0c\u8d39\u7528\u4e3a30000\u6b27\u5143\u3002<\/section>\n<section style=\"text-indent: 0em; box-sizing: border-box;\"><\/section>\n<section style=\"text-indent: 0em; box-sizing: border-box;\"><span style=\"color: #fb0400; box-sizing: border-box;\"><span style=\"line-height: 2; font-size: 17.9999px; box-sizing: border-box;\">\u2611<\/span><span style=\"line-height: 2; box-sizing: border-box;\">\u00a0<\/span><\/span>4\u3001\u623f\u4ea7\u6ce8\u518c\u8d39<\/section>\n<section style=\"box-sizing: border-box;\">\u3000\u3000\u7ea6\u4e3a\u603b\u623f\u4ef7\u76840\u30028%~1%<\/section>\n<section style=\"box-sizing: border-box;\">\u3000\u3000\u4f8b\uff1a\u4e00\u680b\u51c0\u503c50\u4e07\u6b27\u5143\u7684\u623f\u4ea7\uff0c\u8d39\u7528\u4e3a4\uff0c000-5\uff0c000\u6b27\u5143<\/section>\n<section style=\"box-sizing: border-box;\"><\/section>\n<section style=\"text-indent: 0em; box-sizing: border-box;\"><\/section>\n<section style=\"box-sizing: border-box;\"><span style=\"color: #fb0400; box-sizing: border-box;\"><span style=\"font-size: 17.9999px; box-sizing: border-box;\">\u2611<\/span>\u00a0<\/span>5\u3001\u623f\u4ea7\u516c\u8bc1\u8d39<\/section>\n<section style=\"box-sizing: border-box;\">\u3000\u3000\u51c0\u503c50\u4e07\u6b27\u5143\u7684\u623f\u4ea7\u516c\u8bc1\u8d39\u4e3a1%\u5de6\u53f3\u3002(\u5177\u4f53\u6839\u636e\u7eb8\u5f20\u6570\u91cf\u8ba1\u7b97)<\/section>\n<section style=\"box-sizing: border-box;\"><\/section>\n<section style=\"box-sizing: border-box;\"><span style=\"color: #fb0400; box-sizing: border-box;\"><span style=\"font-size: 17.9999px; box-sizing: border-box;\">\u2611<\/span>\u00a0<\/span>6\u3001\u7269\u4e1a\u7ba1\u7406\u8d39<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u6839\u636e\u5ba2\u6237\u8d2d\u4e70\u623f\u4ea7\u7684\u6237\u578b\u53ca\u697c\u76d8\u5dee\u5f02\uff0c\u7269\u4e1a\u7ba1\u7406\u8d39\u5404\u4e0d\u76f8\u540c\uff0c\u5927\u81f4\u4e3a1000\u6b27\u5143\/\u5e74\u3002<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u5728\u897f\u73ed\u7259\u8d2d\u623f\u548c\u56fd\u5185\u6709\u4e9b\u4e0d\u4e00\u6837\uff0c\u8d2d\u623f\u5f15\u8d77\u7684\u5404\u79cd\u8d39\u7528\u4e3b\u8981\u5206\u4e3a\u8d2d\u623f\u671f\u95f4\u4ea4\u6613\u8d39\u7528\u4e0e\u8d2d\u623f\u540e\u6240\u9700\u8d39\u7528\u3002<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\"><\/section>\n<\/section>\n<\/section>\n<\/section>\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"margin-top: 10px; margin-bottom: 10px; padding-right: 3px; padding-left: 3px; box-sizing: border-box;\">\n<section class=\"\" style=\"display: inline-block; width: 100%; vertical-align: top; margin-bottom: -0.65em; margin-top: 0.95em; box-sizing: border-box;\">\n<section style=\"width: 100%; box-sizing: border-box;\">\n<section style=\"border-top: 1px solid #f96e57; width: 99.9%; float: left; box-sizing: border-box;\"><\/section>\n<section style=\"width: 6px; height: 6px; margin-top: -3px; border-radius: 100%; float: right; background-color: #f96e57; box-sizing: border-box;\"><\/section>\n<\/section>\n<section class=\"\" style=\"display: inline-block; margin-top: -1em; vertical-align: top; background-color: #feffff; padding: 3px 10px; box-sizing: border-box;\">\n<section style=\"box-sizing: border-box;\">\u4e70\u623f\u540e\u9700\u8981\u7f34\u7eb3\u7684\u7a0e\u8d39<\/section>\n<\/section>\n<\/section>\n<\/section>\n<\/section>\n<section class=\"Powered-by-XIUMI V5\" style=\"box-sizing: border-box;\">\n<section class=\"\" style=\"margin: 20px 0%; transform: translate3d(5px, 0px, 0px); box-sizing: border-box;\">\n<section class=\"\" style=\"font-size: 14px; color: #010101; text-align: justify; line-height: 2; letter-spacing: 1px; padding-right: 2px; padding-left: 2px; box-sizing: border-box;\">\n<section style=\"box-sizing: border-box;\"><span style=\"font-size: 17.9999px; color: #fb0400; box-sizing: border-box;\">\u2611<\/span><span style=\"color: #8ec965; font-size: 16px; box-sizing: border-box;\">\u00a0<\/span>1\u3001\u4e0d\u52a8\u4ea7\u7a0e(IBI)<\/section>\n<section style=\"box-sizing: border-box;\">\u3000\u3000a)\u6bcf\u5e741\u67081\u65e5\u652f\u4ed8\/\u6bcf\u4e2a\u5b63\u5ea6\u7f34\u4ed8<\/section>\n<section style=\"box-sizing: border-box;\">\u3000\u3000b)\u7a0e\u7387\u4e3a\u603b\u623f\u4ef7\u7684\uff08\u51c0\u503c\uff09\u76840\u30024%~1\u300210%\u3002\uff08\u7a0e\u7387\u6839\u636e\u5404\u4e2a\u57ce\u5e02\u7684\u5e02\u653f\u4ef7\u503c\u5728\u6b64\u533a\u95f4\u5185\u6d6e\u52a8\uff09<\/section>\n<section style=\"box-sizing: border-box;\">\u4f8b\uff1a\u4e00\u680b\u51c0\u503c50\u4e07\u6b27\u5143\u7684\u623f\u4ea7\uff0c\u8d39\u7528\u4e3a2\uff0c000-5\uff0c500\u6b27\u5143<\/section>\n<section style=\"box-sizing: border-box;\"><\/section>\n<section style=\"box-sizing: border-box;\"><span style=\"color: #fb0400; box-sizing: border-box;\"><span style=\"font-size: 17.9999px; box-sizing: border-box;\">\u2611<\/span><span style=\"font-size: 16px; box-sizing: border-box;\">\u00a0<\/span><span style=\"color: #070707; box-sizing: border-box;\">2<\/span><\/span>\u3001\u975e\u5c45\u4f4f\u7528\u623f\u4ea7\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08IRPF\uff09<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u6bcf\u5e74\u7f34\u4ed8\/\u6bcf\u5b63\u5ea6\u7f34\u4ed8<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">a)\u62e5\u6709\u897f\u73ed\u7259\u623f\u4ea7\u4f46\u4e0d\u5c45\u4f4f\u5728\u897f\u73ed\u7259\u9700\u7f34\u7eb3\u7ea6\u4e3a\u603b\u623f\u4ef72%\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u6570\u989d\u5c06\u5728\u4e0d\u52a8\u4ea7\u7a0e\u7968\u636e\u4e2d\u6807\u6ce8\u3002<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">b)\u5982\u51fa\u79df\u623f\u5c4b\uff0c\u6309\u79df\u91d1\u6536\u5165\u768418-24%\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/section>\n<section style=\"box-sizing: border-box;\"><\/section>\n<section style=\"box-sizing: border-box;\"><span style=\"line-height: 2; font-size: 17.9999px; color: #fb0400; box-sizing: border-box;\">\u2611<\/span><span style=\"line-height: 2; color: #8ec965; font-size: 17.9999px; box-sizing: border-box;\"> <span style=\"line-height: 2; color: #070707; box-sizing: border-box;\"><span style=\"line-height: 2; font-size: 13.9999px; box-sizing: border-box;\">3<\/span>\u3001<span style=\"line-height: 2; font-size: 13.9999px; box-sizing: border-box;\">\u8d22\u5bcc\u7a0e\uff08<\/span><\/span><\/span>impuesto patrimonial\uff09<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u6839\u636e\u6bcf\u4e2a\u81ea\u6cbb\u533a\u653f\u7b56\u4e0d\u540c\uff0c\u7f34\u7eb3\u7684\u8d39\u7528\u4e5f\u4e0d\u540c\u3002\u9a6c\u5fb7\u91cc\u5927\u533a\u6ca1\u6709\u8d22\u5bcc\u7a0e\u3002<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\"><\/section>\n<section style=\"box-sizing: border-box;\"><span style=\"font-size: 17.9999px; color: #fb0400; box-sizing: border-box;\">\u2611\u00a0<\/span>4\u3001\u7269\u4e1a\u7ba1\u7406\u8d39<\/section>\n<section style=\"text-indent: 2em; box-sizing: border-box;\">\u6839\u636e\u5ba2\u6237\u8d2d\u4e70\u623f\u4ea7\u7684\u6237\u578b\u53ca\u697c\u76d8\u5dee\u5f02\uff0c\u7269\u4e1a\u7ba1\u7406\u8d39\u5404\u4e0d\u76f8\u540c\uff0c\u5927\u81f4\u4e3a1000\u6b27\u5143\/\u5e74\u3002<\/section>\n<section style=\"box-sizing: 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