{"id":45088,"date":"2025-05-27T20:28:01","date_gmt":"2025-05-28T00:28:01","guid":{"rendered":"https:\/\/www.chinesepress.com\/2025\/05\/27\/%e7%89%b9%e6%9c%97%e6%99%ae%e5%a4%a7%e7%be%8e%e4%b8%bd%e6%b3%95%e6%a1%88%e5%8f%af%e8%83%bd%e4%bc%9a%e5%bd%b1%e5%93%8d%e5%8a%a0%e6%8b%bf%e5%a4%a7%e5%a4%a7%e5%9e%8b%e4%bc%81%e4%b8%9a\/"},"modified":"2025-05-27T20:28:01","modified_gmt":"2025-05-28T00:28:01","slug":"%e7%89%b9%e6%9c%97%e6%99%ae%e5%a4%a7%e7%be%8e%e4%b8%bd%e6%b3%95%e6%a1%88%e5%8f%af%e8%83%bd%e4%bc%9a%e5%bd%b1%e5%93%8d%e5%8a%a0%e6%8b%bf%e5%a4%a7%e5%a4%a7%e5%9e%8b%e4%bc%81%e4%b8%9a","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/45088","title":{"rendered":"\u7279\u6717\u666e\u201c\u5927\u7f8e\u4e3d\u6cd5\u6848\u201d\u53ef\u80fd\u4f1a\u5f71\u54cd\u52a0\u62ff\u5927\u5927\u578b\u4f01\u4e1a\u548c\u517b\u8001\u57fa\u91d1\u7a0e\u6536\u5f85\u9047"},"content":{"rendered":"

\u4e00\u9879\u88ab\u7f8e\u56fd\u524d\u603b\u7edf\u79f0\u4e3a\u201c\u5927\u7f8e\u4e3d\u6cd5\u6848\u201d\uff08big, beautiful bill<\/span>\uff09\u7684\u5e7f\u6cdb\u7a0e\u6536\u6cd5\u6848\u82e5\u4ee5\u5f53\u524d\u5f62\u5f0f\u5728\u53c2\u8bae\u9662\u901a\u8fc7\uff0c\u8fd9\u53ef\u80fd\u4f1a\u98a0\u8986\u52a0\u62ff\u5927\u5927\u578b\u4f01\u4e1a\u548c\u517b\u8001\u57fa\u91d1\u591a\u5e74\u6765\u4eab\u6709\u7684\u6709\u5229\u7f8e\u56fd\u7a0e\u6536\u5f85\u9047\u3002<\/p>\n

\n<\/figure>\n

\u8be5\u6cd5\u6848\u4e8e\u4e0a\u5468\u56db\u5728\u4f17\u8bae\u9662\u901a\u8fc7\uff0c\u5305\u542b\u4e00\u8282\u9488\u5bf9\u201c\u5bf9\u7f8e\u4e0d\u516c\u5e73\u201d\u7684\u5916\u56fd\u7a0e\u5236\u8fdb\u884c\u62a5\u590d\u7684\u4e00\u7cfb\u5217\u63d0\u6848\u3002<\/p>\n

\u7a0e\u52a1\u5f8b\u5e08\u8868\u793a\uff0c\u8fd9\u4e9b\u63d0\u6848\u52a0\u5728\u4e00\u8d77\u5c06\u53ef\u80fd\u63a8\u7ffb\u65e2\u6709\u7684\u7a0e\u6536\u534f\u5b9a\uff0c\u5bf9\u52a0\u62ff\u5927\u7684\u8de8\u5883\u6295\u8d44\u6d41\u52a8\u9020\u6210\u51b2\u51fb\u3002\u5982\u679c\u8be5\u6cd5\u6848\u6210\u4e3a\u6cd5\u5f8b\uff0c\u81ea2026\u5e741\u6708\u8d77\uff0c\u52a0\u62ff\u5927\u7684\u57fa\u91d1\u548c\u8de8\u56fd\u516c\u53f8\u5728\u7f8e\u7ecf\u5546\u53ef\u80fd\u9762\u4e34\u65b0\u7a0e\u6216\u66f4\u9ad8\u7684\u7a0e\u8d1f\u3002<\/p>\n

\u6cd5\u6848\u4e2d\u7684\u90e8\u5206\u6761\u6b3e\u4e5f\u5c06\u9488\u5bf9\u4ece\u7f8e\u56fd\u8d5a\u53d6\u6536\u5165\u7684\u4e2a\u4eba\u3002<\/p>\n

\n<\/figure>\n

\u5c3d\u7ba1\u8be5\u6cd5\u6848\u672a\u70b9\u540d\u5177\u4f53\u56fd\u5bb6\uff0c\u4f46C.D. Howe\u7814\u7a76\u6240\u7684\u9ad8\u7ea7\u7814\u7a76\u5458Jack Mintz\u6307\u51fa\uff0c\u52a0\u62ff\u5927\u53ef\u80fd\u56e0\u5176\u5bf9\u5927\u578b\u5916\u56fd\u79d1\u6280\u516c\u53f8\u5f81\u6536\u6570\u5b57\u670d\u52a1\u7a0e\uff08digital services tax\uff09\u800c\u88ab\u5217\u4e3a\u62a5\u590d\u5bf9\u8c61\u3002\u8fd9\u9879\u7a0e\u6536\u9488\u5bf9\u90a3\u4e9b\u867d\u5728\u52a0\u62ff\u5927\u7f3a\u4e4f\u5b9e\u4f53\u5b58\u5728\uff0c\u4f46\u4e0e\u52a0\u62ff\u5927\u7528\u6237\u6709\u4e1a\u52a1\u5f80\u6765\u7684\u79d1\u6280\u516c\u53f8\u3002<\/p>\n

Mintz\u8868\u793a\uff0c\u53e6\u4e00\u9879\u53ef\u80fd\u6ce2\u53ca\u52a0\u62ff\u5927\u7684\u673a\u5236\u662f\u6cd5\u6848\u4e2d\u63d0\u51fa\u7684\u201c\u4f4e\u7a0e\u5229\u6da6\u89c4\u5219\u201d\uff08undertaxed profits rule\uff09\uff0c\u56e0\u4e3a\u52a0\u62ff\u5927\u5df2\u4e0e\u4f17\u591a\u56fd\u5bb6\u4e00\u540c\u7b7e\u7f72\u5168\u7403\u6700\u4f4e\u4f01\u4e1a\u7a0e\u534f\u5b9a\uff0c\u5c06\u67d0\u4e9b\u7a0e\u7387\u4e0a\u9650\u5b9a\u4e3a15%\u3002\u4f46\u5728\u7279\u6717\u666e\u773c\u4e2d\uff0c\u8fd9\u53ef\u80fd\u88ab\u89c6\u4e3a\u201c\u7a0e\u8d1f\u8fc7\u4f4e\u201d\u3002<\/p>\n

\u82e5\u52a0\u62ff\u5927\u88ab\u7eb3\u5165\u62a5\u590d\u5bf9\u8c61\uff0c\u5176\u5f71\u54cd\u5c06\u6ce2\u53ca\u5e7f\u6cdb\uff0c\u4ece\u52a0\u62ff\u5927\u94f6\u884c\u5206\u884c\u5728\u7f8e\u6240\u7f34\u5229\u6da6\u7a0e\uff0c\u5230\u517b\u8001\u57fa\u91d1\u548c\u4e3b\u6743\u8d22\u5bcc\u57fa\u91d1\u9700\u7f34\u7684\u9884\u6263\u7a0e\uff0c\u90fd\u5c06\u53d7\u5230\u5f71\u54cd\u3002<\/p>\n

\n<\/figure>\n

Mintz\u6307\u51fa\uff0c\u51e0\u4e4e\u6240\u6709\u5728\u7f8e\u56fd\u6709\u9644\u5c5e\u673a\u6784\u3001\u5e76\u5728\u7f8e\u6709\u76f8\u5173\u6536\u5165\u7684\u52a0\u62ff\u5927\u4f01\u4e1a\u4e5f\u5c06\u53d7\u6ce2\u53ca\uff0c\u800c\u5f71\u54cd\u8303\u56f4\u4e0d\u9650\u4e8e\u80a1\u606f\u3001\u5229\u606f\u548c\u7248\u6743\u6536\u5165\u3002<\/p>\n

\u829d\u52a0\u54e5\u5f8b\u6240Mayer Brown\u7684\u5f8b\u5e08\u8868\u793a\uff0c\u6cd5\u6848\u63d0\u8bae\u5bf9\u4e94\u7c7b\u6536\u5165\u52a0\u5f81\u7a0e\u6536\uff0c\u4ece\u73b0\u6709\u9002\u7528\u534f\u5b9a\u4e0b\u7684\u4f18\u60e0\u7a0e\u7387\u5f00\u59cb\uff0c\u6bcf\u5e74\u4e0a\u8c035\u4e2a\u767e\u5206\u70b9\uff0c\u53ea\u8981\u8be5\u5916\u56fd\u88ab\u8ba4\u5b9a\u4e3a\u201c\u6b67\u89c6\u6027\u56fd\u5bb6\u201d\uff0c\u6700\u7ec8\u589e\u5e45\u53ef\u8fbe\u6cd5\u5b9a\u7a0e\u7387\u4e4b\u4e0a\u6700\u591a20\u4e2a\u767e\u5206\u70b9\uff0c\u5e76\u4e0d\u518d\u53d7\u7a0e\u6536\u534f\u5b9a\u9650\u5236\u3002<\/p>\n

\u4f8b\u5982\uff0c\u82e5\u67d0\u4eba\u6216\u4f01\u4e1a\u5f53\u524d\u53ef\u9002\u7528\u80a1\u606f\u6536\u51655%\u7684\u7a0e\u7387\uff0c\u672a\u6765\u8be5\u7a0e\u7387\u5c06\u9010\u5e74\u4e0a\u8c03\uff0c\u6700\u7ec8\u53ef\u8fbe50%\u3002<\/p>\n

\n<\/figure>\n

\u5c3d\u7ba1\u90e8\u5206\u5171\u548c\u515a\u8bae\u5458\u53cd\u5bf9\u7279\u6717\u666e\u63a8\u52a8\u8be5\u6cd5\u6848\uff0c\u539f\u56e0\u662f\u8be5\u6cd5\u6848\u5c06\u901a\u8fc7\u56fd\u5185\u51cf\u7a0e\u800c\u51cf\u5c11\u653f\u5e9c\u6536\u5165\uff0c\u5374\u672a\u901a\u8fc7\u76f8\u5e94\u524a\u51cf\u533b\u7597\u8865\u52a9\u7b49\u9879\u76ee\u6765\u5e73\u8861\u652f\u51fa\uff0c\u589e\u52a0\u7f8e\u56fd\u503a\u52a1\uff0c\u4f46\u8be5\u6cd5\u6848\u4ecd\u5728\u4f17\u8bae\u9662\u83b7\u5f97\u901a\u8fc7\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u9879\u88ab\u7f8e\u56fd\u524d\u603b\u7edf\u79f0\u4e3a\u201c\u5927\u7f8e\u4e3d\u6cd5\u6848\u201d\uff08big, beautiful bill\uff09\u7684\u5e7f\u6cdb\u7a0e\u6536\u6cd5\u6848\u82e5\u4ee5\u5f53\u524d\u5f62\u5f0f\u5728\u53c2\u8bae\u9662\u901a\u8fc7\uff0c\u8fd9\u53ef\u80fd\u4f1a\u98a0\u8986\u52a0\u62ff\u5927\u5927\u578b\u4f01\u4e1a\u548c\u517b\u8001\u57fa\u91d1\u591a\u5e74\u6765\u4eab\u6709\u7684\u6709\u5229\u7f8e\u56fd\u7a0e\u6536\u5f85\u9047\u3002 \u8be5\u6cd5\u6848\u4e8e\u4e0a\u5468\u56db\u5728…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[131],"tags":[],"class_list":["post-45088","post","type-post","status-publish","format-standard","hentry","category-canada"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/45088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/comments?post=45088"}],"version-history":[{"count":0,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/45088\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=45088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=45088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=45088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}