{"id":32889,"date":"2025-04-05T21:02:00","date_gmt":"2025-04-06T01:02:00","guid":{"rendered":"https:\/\/www.chinesepress.com\/?p=32889"},"modified":"2025-04-05T17:33:35","modified_gmt":"2025-04-05T21:33:35","slug":"%e7%a8%85%e5%8b%99%e5%b1%80%e5%9a%b4%e6%9f%a5%e4%ba%94%e9%a1%9e%e4%ba%a4%e6%98%93%e5%92%8c%e6%94%b6%e5%85%a5-%e8%90%ac%e5%a4%9a%e4%ba%ba%e4%b8%ad%e6%8b%9b","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/32889","title":{"rendered":"\u7a05\u52d9\u5c40\u56b4\u67e5\u4e94\u985e\u4ea4\u6613\u548c\u6536\u5165 \u842c\u591a\u4eba”\u4e2d\u62db”"},"content":{"rendered":"
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\"\"<\/figure>\n<\/div>\n\n\n

\u52a0\u62ff\u5927\u5831\u7a05\u5b63\u9032\u5165\u5012\u8a08\u6642\uff0cCRA\u4eca\u5e74\u5c07\u56b4\u67e55\u985e\u6d3b\u52d5\u3001\u4ea4\u6613\u548c\u6536\u5165\u3002\u6bcf\u5e74\u90fd\u6709\u4e00\u4e9b\u6d3b\u52d5\u3001\u6295\u8cc7\u4ea4\u6613\u548c\u6536\u5165\u4f86\u6e90\u66f4\u5bb9\u6613\u5f15\u8d77\u52a0\u62ff\u5927\u7a05\u52d9\u5c40\uff08CRA\uff09\u7684\u95dc\u6ce8\uff0c\u5f9e\u800c\u89f8\u767c\u6240\u5f97\u7a05\u5be9\u67e5\u6216\u5be9\u8a08\u3002\u5118\u7ba1\u5be9\u8a08\u91cd\u9ede\u6bcf\u5e74\u56de\u6709\u6240\u4e0d\u540c\uff0c\u4f46\u67d0\u4e9b\u9818\u57df\u6703\u6301\u7e8c\u6210\u70ba\u95dc\u6ce8\u7684\u7126\u9ede\uff0c\u7a05\u52d9\u5c08\u5bb6\u8868\u793a\uff0c\u4eca\u5e74CRA\u7684\u5be9\u8a08\u91cd\u9ede\u96c6\u4e2d\u57285\u500b\u9818\u57df\uff0c\u5176\u4e2d\u5305\u62ec\u9ad8\u6de8\u503c\u4eba\u7fa4\u7684\u7a05\u52d9\u7c4c\u5283\u3001GST\/HST\u9000\u6b3e\u3001\u623f\u5730\u7522\u4ea4\u6613\u4ee5\u53ca\u6578\u5b57\u5e73\u53f0\u7d93\u6fdf\u7b49\u554f\u984c\u3002<\/p>\n\n\n\n

\u4ee5\u4e0b\u662f\u7a05\u52d9\u5c08\u5bb6\u76ee\u524d\u95dc\u6ce8\u76845\u500b\u5be9\u8a08\u9818\u57df\uff1a1. HST\u5efa\u7bc9\u5546\u5be9\u8a08\u3002\u591a\u502b\u591a\u8c9d\u723e\u7a05\u52d9\u8aee\u8a62\u516c\u53f8\uff08Bell Tax Advisory\uff09\u5275\u59cb\u4ebaJames Bell\u8868\u793a\uff0cCRA\u8fd1\u5e74\u4f86\u7279\u5225\u95dc\u6ce8\u623f\u5730\u7522\u9818\u57df\uff0c\u5c24\u5176\u662fHST\u5efa\u7bc9\u5546\u5be9\u8a08\u3002 \u201c\u9019\u662f\u904e\u53bb\u5e7e\u5e74\u4e2d\u6211\u5011\u770b\u5230\u7684\u6700\u5e38\u898b\u7684\u5be9\u8a08\uff0c\u201dBell\u8868\u793a\uff0c\u4ed6\u66fe\u5728CRA\u5de5\u4f5c\u8d85\u904e20\u5e74\uff0c\u4e3b\u8981\u5728\u5be9\u8a08\u90e8\u9580\uff0c2013\u5e74\u8f49\u5165\u7a05\u52d9\u8aee\u8a62\u884c\u696d\u3002\u5efa\u7bc9\u5546\u5fc5\u9808\u5c0d\u4ed6\u5011\u92b7\u552e\u7684\u65b0\u623f\u6216\u201c\u91cd\u5927\u7ffb\u65b0\u201d\u623f\u5c4b\u6309\u61c9\u7a05\u92b7\u552e\u984d\u6536\u53d6\u4e26\u7e73\u7d0dGST\/HST\u3002\u5982\u679c\u5efa\u7bc9\u5546\u5c07\u623f\u5c4b\u51fa\u79df\u6216\u81ea\u7528\uff0c\u5247\u9700\u6309\u516c\u5e73\u5e02\u5834\u50f9\u503c\u7e73\u7d0dGST\/HST\u3002<\/p>\n\n\n\n

2. \u5916\u532f\u6536\u76ca\u8207\u640d\u5931\u3002\u591a\u502b\u591aCrowe Soberman LLP\u7a05\u52d9\u5408\u4f19\u4ebaAaron Schechter\u8868\u793a\uff0cCRA\u8fd1\u5e74\u4f86\u5c0d\u5916\u532f\u4ea4\u6613\u7522\u751f\u7684\u6536\u76ca\u548c\u640d\u5931\u9032\u884c\u4e86\u66f4\u591a\u5be9\u67e5\u3002\u7576\u7d0d\u7a05\u4eba\u8655\u7f6e\u8cc7\u7522\u4e26\u7372\u5f97\u4e26\u5be6\u73fe\u8cc7\u672c\u6536\u76ca\u6216\u640d\u5931\u6642\uff0cCRA\u5c07\u5be9\u67e5\u9019\u4e9b\u6536\u76ca\u662f\u5426\u61c9\u6309\u8cc7\u672c\u5229\u5f97\u7a05\uff0850%\uff09\u5fb5\u7a05\uff0c\u9084\u662f\u61c9\u6309\u5168\u984d\u5fb5\u7a05\u6216\u6536\u5165\u6263\u9664\u3002<\/p>\n\n\n\n

3. \u6d77\u5916\u8cc7\u7522\u3002Bell\u6ce8\u610f\u5230\uff0cCRA\u52a0\u5927\u4e86\u5c0d\u6d77\u5916\u8cc7\u7522\u7684\u5be9\u8a08\u529b\u5ea6\u3002\u4f8b\u5982\uff0c\u52a0\u62ff\u5927\u5c45\u6c11\u5982\u679c\u5728\u4e00\u5e74\u5167\u64c1\u6709\u8d85\u904e10\u842c\u52a0\u5143\u7684\u6d77\u5916\u8ca1\u7522\uff0c\u5fc5\u9808\u63d0\u4ea4T1135\u8868\u683c\u3002<\/p>\n\n\n\n

4. \u52a0\u5bc6\u8ca8\u5e63\u6295\u8cc7\u3002Bell\u9084\u6ce8\u610f\u5230\uff0c\u5728\u904e\u53bb\u5e7e\u5e74\u4e2d\uff0cCRA\u5c0d\u52a0\u5bc6\u8ca8\u5e63\u7684\u5be9\u8a08\u6709\u6240\u589e\u52a0\u3002 \u201c\u52a0\u5bc6\u8ca8\u5e63\u7528\u6236\u7684\u554f\u984c\u662f\uff0c\u4ed6\u5011\u8a8d\u70ba\u81ea\u5df1\u5e7e\u4e4e\u64c1\u6709\u4e00\u7a2e\u96b1\u5f62\u6597\u7bf7\uff0c\u201d\u4ed6\u8aaa\u3002\u7136\u800c\uff0c\u52a0\u5bc6\u8ca8\u5e63\u4ea4\u6613\u6240\u5fc5\u9808\u5411CRA\u5831\u544a\u8d85\u904e10,000\u52a0\u5143\u7684\u4ea4\u6613\u3002<\/p>\n\n\n\n

5. \u5e73\u53f0\u7d93\u6fdf\u3002BMO Private Wealth\u526f\u7e3d\u88c1\u517c\u7a05\u52d9\u8aee\u8a62\u670d\u52d9\u7e3d\u76e3John Waters\u8868\u793a\uff0c\u81ea\u96c7\u548c\u96f6\u5de5\u7d93\u6fdf\uff08\u5305\u62ec\u7db2\u7d04\u8eca\u3001\u793e\u4ea4\u5a92\u9ad4\u7db2\u7d05\u548c\u5728\u7dda\u5e02\u5834\u8ce3\u5bb6\uff09\u4e5f\u5728CRA\u7684\u91cd\u9ede\u5be9\u8a08\u7bc4\u570d\u5167\u3002<\/p>\n\n\n\n

\u5c08\u5bb6\u8868\u793a\uff0cCRA\u63a1\u7528\u9010\u6b65\u5347\u7d1a\u7684\u65b9\u6cd5\u4f86\u89e3\u6c7a\u4e0d\u5408\u898f\u554f\u984c\u3002\u81ea2022\u5e74\u555f\u52d5\u7684\u8f14\u52a9\u5408\u898f\u8a08\u5283\u4ee5\u6559\u80b2\u70ba\u4e3b\uff0c\u65e8\u5728\u5e6b\u52a9\u7d0d\u7a05\u4eba\u4e86\u89e3\u81ea\u5df1\u7684\u7a05\u52d9\u8cac\u4efb\u4e26\u7cfe\u6b63\u932f\u8aa4\u3002\u5230\u76ee\u524d\u70ba\u6b62\uff0cCRA\u5df2\u7d93\u806f\u7e6b\u4e8618,000\u591a\u540d\u6d89\u53ca\u623f\u5730\u7522\u548c\u5730\u4e0b\u7d93\u6fdf\u7684\u7d0d\u7a05\u4eba\u3002<\/p>\n\n\n\n

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\u5f15\u7206\u6574\u500b\u5317\u7f8e\u6c7d\u8eca\u696d\u5371\u6a5f\uff01\u52a0\u62ff\u5927\u5927\u578b\u6c7d\u8eca\u5ee0\u505c\u75226000\u4eba\u88ab\u88c1<\/strong><\/p>\n\n\n\n

\u5ddd\u666e\u7684\u201c\u95dc\u7a05\u6230\u201d\u5df2\u5728\u52a0\u62ff\u5927\u7684\u6c7d\u8eca\u4e4b\u90fd\u5b89\u7701\u6eab\u838e\u5e02\uff08WIndsor\uff09\u91cd\u91cd\u843d\u4e0b\u4e00\u62f3\uff0c\u696d\u5167\u4eba\u58eb\u8b66\u544a\u7a31\uff0c\u9019\u53ea\u662f\u66f4\u5927\u5371\u6a5f\u7684\u958b\u59cb\uff0c\u6574\u500b\u5317\u7f8e\u6c7d\u8eca\u7522\u696d\u93c8\u53ef\u80fd\u9762\u81e8\u5168\u9762\u7671\u7613\u3002<\/p>\n\n\n\n

\u6c7d\u8eca\u88fd\u9020\u5546Stellantis\u5468\u4e09\u665a\u901a\u77e5\u7576\u5730\u5de5\u6703\uff0c4\u67087\u65e5\u958b\u59cb\uff0c\u6eab\u838e\u88dd\u914d\u5ee0\u505c\u5de5\u5169\u5468\uff0c\u591a\u90544,500\u540d\u5de5\u4eba\u5c07\u88ab\u8feb\u505c\u5de5\uff0c\u4e14\u201c\u63a5\u4e0b\u4f86\u5e7e\u5468\u9084\u5c07\u6709\u66f4\u591a\u6392\u73ed\u8abf\u6574\u201d\u3002\u5de5\u6703\u65b9\u9762\u5468\u56db\u8868\u793a\uff0c\u5305\u62ec\u88dd\u914d\u5ee0\u8207\u4f9b\u61c9\u5546\u5728\u5167\uff0c\u5df2\u67096,000\u540d\u6210\u54e1\u6536\u5230\u88c1\u54e1\u901a\u77e5\u3002\u8207\u6b64\u540c\u6642\uff0c\u901a\u7528\u6c7d\u8eca\uff08GM\uff09\u5728\u5370\u7b2c\u5b89\u7d0d\u5ddeFort Wayne\u5de5\u5ee0\u52a0\u5927\u4e86\u5c0d\u5176\u8f15\u578b\u5361\u8eca\u7684\u751f\u7522\uff0c\u8a72\u8eca\u578b\u4e5f\u5728\u5b89\u7701\u5967\u6c99\u74e6\uff08Oshawa\uff09\u901a\u7528\u5de5\u5ee0\u88fd\u9020\u3002<\/p>\n\n\n\n

Unifor 444\u5206\u6703\u4e3b\u5e2dJames Stewart\u5728\u4e00\u4efd\u81f4\u6703\u54e1\u7684\u5099\u5fd8\u9304\u4e2d\u7a31\uff0cStellantis\u65bc\u5ddd\u666e\u5728\u73ab\u7470\u5712\u5ba3\u5e03\u201c\u5c0d\u7b49\u95dc\u7a05\u201d\u5f8c\u901a\u77e5\u4e86\u4ed6\u5011\u9019\u4e00\u6c7a\u5b9a\u3002\u201c\u96d6\u7136\u4e4b\u524d\u5c31\u6709\u505c\u5de5\u50b3\u805e\uff0c\u4f46\u516c\u53f8\u660e\u78ba\u6307\u51fa\uff0c\u9019\u4e00\u6c7a\u5b9a\u6700\u4e3b\u8981\u7684\u56e0\u7d20\u5c31\u662f\u5ddd\u666e\u7e3d\u7d71\u7684\u95dc\u7a05\u8072\u660e\u3002\u201dStellantis\u5728\u66f8\u9762\u8072\u660e\u4e2d\u8b49\u5be6\u505c\u5de5\uff0c\u4e26\u8868\u793a\u4e5f\u5c07\u66ab\u505c\u58a8\u897f\u54e5\u88dd\u914d\u5ee0\u7684\u751f\u7522\uff0c\u4e26\u5c0d\u90e8\u5206\u7f8e\u570b\u52d5\u529b\u7cfb\u7d71\u8207\u885d\u58d3\u5de5\u5ee0\u9020\u6210\u5f71\u97ff\u3002\u52a0\u62ff\u5927\u6c7d\u8eca\u96f6\u90e8\u4ef6\u88fd\u9020\u5546\u5354\u6703\u4e3b\u5e2dFlavio Volpe\u8868\u793a\uff0c\u50c5Stellantis\u7684\u52d5\u4f5c\u9810\u8a08\u5c07\u5c0e\u81f4\u53e6\u59167,000\u81f310,000\u4eba\u505c\u5de5\u3002\u201c\u6211\u731c\u9019\u53ea\u662f\u958b\u59cb\u3002\u201d<\/p>\n\n\n\n

Volpe\u4e00\u76f4\u8b66\u544a\uff0c\u5317\u7f8e\u6c7d\u8eca\u7522\u696d\u93c8\u9ad8\u5ea6\u4e00\u9ad4\u5316\uff0c\u90e8\u5206\u96f6\u90e8\u4ef6\u5728\u908a\u5883\u9593\u5f80\u8fd46\u81f37\u6b21\uff0c\u4efb\u4f55\u4e00\u74b0\u53d7\u963b\u90fd\u53ef\u80fd\u9020\u6210\u6574\u9ad4\u505c\u64fa\u3002\u672a\u4f86\u5de5\u4f5c\u7814\u7a76\u4e2d\u5fc3\u9996\u5e2d\u7d93\u6fdf\u5e2bJim Stanford\u8868\u793a\uff1a\u201c\u9019\u4e0d\u662f\u98a8\u66b4\u524d\u591c\uff0c\u800c\u662f\u98a8\u66b4\u6b63\u4e2d\u592e\u3002\u201dStanford\u4f30\u8a08\uff0c\u52a0\u62ff\u5927\u76ee\u524d\u7d04\u670913\u842c\u4eba\u5728\u6c7d\u8eca\u88dd\u914d\u8207\u96f6\u90e8\u4ef6\u884c\u696d\u5c31\u696d\uff0c\u800c\u7576\u524d\u9019\u4e00\u6ce2\u885d\u64ca\u5c07\u5e36\u4f86\u201c\u6578\u4ee5\u842c\u8a08\u7684\u88c1\u54e1\uff0c\u800c\u4e14\u975e\u5e38\u8fc5\u901f\u201d\u3002<\/p>\n\n\n\n

\u5de5\u6703\u5168\u570b\u4e3b\u5e2dLana Payne\u8868\u793a\uff0c\u505c\u7522\u5c07\u5f71\u97ff\u6574\u500b\u4f9b\u61c9\u93c8\uff0c\u201c\u53ea\u8981\u65b7\u6389\u4e00\u500b\u74b0\u7bc0\uff0c\u885d\u64ca\u5c31\u6703\u9023\u9396\u8513\u5ef6\u3002\u6211\u4e4b\u524d\u8aaa\u904e\u2018\u4e8b\u60c5\u8981\u958b\u59cb\u8b8a\u771f\u4e86\u2019\uff0c\u73fe\u5728\uff0c\u5b83\u771f\u7684\u4f86\u4e86\u3002\u201d\u76ee\u524d\uff0cToyota\u3001Honda \u548cGM\u5747\u8868\u793a\u66ab\u7121\u66ab\u505c\u52a0\u62ff\u5927\u904b\u71df\u7684\u8a08\u5283\uff0c\u4f46\u6b63\u5728\u5bc6\u5207\u95dc\u6ce8\u5c40\u52e2\u8b8a\u5316\u3002<\/p>\n\n\n\n

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