{"id":64394,"date":"2025-08-07T22:15:00","date_gmt":"2025-08-08T02:15:00","guid":{"rendered":"https:\/\/www.chinesepress.com\/?p=64394"},"modified":"2025-08-07T22:07:42","modified_gmt":"2025-08-08T02:07:42","slug":"%e5%b0%88%e5%ae%b6%e5%91%bc%e7%b1%b2%e9%96%8b%e5%be%b5%e9%81%ba%e7%94%a2%e7%a8%85-%e5%85%88%e8%a6%81%e9%87%8d%e6%96%b0%e5%af%a9%e8%a6%96%e6%ad%bb%e4%ba%a1%e7%a8%85%e5%88%b6%e5%ba%a6","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/64394","title":{"rendered":"\u5c08\u5bb6\u547c\u7c72\u958b\u5fb5\u907a\u7522\u7a05 \u5148\u8981\u91cd\u65b0\u5be9\u8996\u201c\u6b7b\u4ea1\u7a05\u201d\u5236\u5ea6"},"content":{"rendered":"
\n
\"\"<\/figure>\n<\/div>\n\n\n

\u300a\u91d1\u878d\u90f5\u5831\u300b\u7279\u7d04\u64b0\u7a3f\u4ebaKim Moody\u767c\u8868\u6587\u7ae0\u8aaa\uff0c\u7f8e\u570b\u570b\u7236\u672c\u5091\u660e\u00b7\u5bcc\u862d\u514b\u6797\u66fe\u8aaa\u904e\u4e00\u53e5\u540d\u8a00\uff1a\u201c\u4eba\u751f\u552f\u6709\u6b7b\u4ea1\u8207\u7a05\u6536\u662f\u4e0d\u53ef\u907f\u514d\u7684\u3002\u201d<\/p>\n\n\n\n

\u9019\u8a71\u5343\u771f\u842c\u78ba\u3002\u4f46\u7576\u4eba\u6b7b\u5f8c\uff0c\u7a05\u52d9\u5c40\u771f\u7684\u6703\u4ecb\u5165\u55ce?<\/strong><\/p>\n\n\n\n

\u5728\u4e16\u754c\u591a\u6578\u570b\u5bb6\uff0c\u9019\u500b\u554f\u984c\u7684\u7b54\u6848\u662f\uff1a\u6703\uff0c\u7576\u7136\u6703\u3002<\/p>\n\n\n\n

\u4e0d\u540c\u570b\u5bb6\u5fb5\u6536\u6b7b\u4ea1\u7a05\u7684\u65b9\u5f0f\u4e0d\u76e1\u76f8\u540c\u3002\u4f8b\u5982\uff1a\u7f8e\u570b\u3001\u82f1\u570b\u3001\u97d3\u570b\u3001\u4e39\u9ea5\u7b49\u570b\u5fb5\u6536\u907a\u7522\u7a05(estate tax)\uff0c\u6309\u53bb\u4e16\u8005\u907a\u7522\u7684\u516c\u5e73\u5e02\u503c\u5fb5\u7a05\u3002\u901a\u5e38\u6703\u8a2d\u6709\u514d\u7a05\u984d\uff0c\u50c5\u8d85\u904e\u8a72\u984d\u5ea6\u7684\u90e8\u5206\u9700\u7e73\u7a05\u3002\u7f8e\u570b\u76ee\u524d\u7684\u514d\u7a05\u984d\u9ad8\u9054 1.500\u842c\u7f8e\u5143(2026\u5e74\u8d77\u6309\u901a\u8139\u8abf\u6574)\uff0c\u6240\u4ee5\u50c5\u6975\u5c11\u6578\u4eba\u6703\u5be6\u969b\u88ab\u5fb5\u7a05\u30022022\u5e74\uff0c\u7f8e\u570b\u53ea\u6709\u7d04 0.11% \u7684\u6b7b\u4ea1\u6848\u4f8b\u6d89\u53ca\u907a\u7522\u7a05\uff0c\u50c5\u70ba\u806f\u90a6\u7e3d\u6536\u5165\u7684 0.5%\uff0c\u4f5c\u7528\u5fae\u4e4e\u5176\u5fae\u3002<\/p>\n\n\n\n

\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u6bd4\u5229\u6642\u7b49\u5247\u5be6\u884c\u7e7c\u627f\u7a05(inheritance tax)\uff0c\u7531\u7e7c\u627f\u4eba\u7e73\u7a05\u3002<\/p>\n\n\n\n

\u611b\u723e\u862d\u3001\u667a\u5229\u5be6\u884c\u201c\u8cc7\u672c\u53d6\u5f97\u7a05(capital acquisitions tax)\u201d\uff0c\u51e1\u662f\u901a\u904e\u8d08\u8207\u6216\u7e7c\u627f\u7372\u5f97\u8ca1\u5bcc\u7684\u500b\u9ad4\u90fd\u9700\u7e73\u7d0d\u3002<\/p>\n\n\n\n

\u5e0c\u81d8\u3001\u610f\u5927\u5229\u3001\u90e8\u5206\u62c9\u7f8e\u570b\u5bb6\u5247\u4ee5\u5370\u82b1\u7a05\u6216\u516c\u8b49\u7a05\u7684\u5f62\u5f0f\u5fb5\u6536\u3002<\/p>\n\n\n\n

\u52a0\u62ff\u5927\u76ee\u524d\u662f\u5982\u4f55\u5fb5\u7a05\u7684?<\/strong><\/p>\n\n\n\n

\u52a0\u62ff\u5927\u66fe\u57281947\u5e74\u5f15\u5165\u904e\u985e\u4f3c\u65bc\u7f8e\u570b\u7684\u907a\u7522\u7a05\u3002\u4f461966\u5e74\uff0c\u7a05\u52d9\u7687\u5bb6\u59d4\u54e1\u6703\u5efa\u8b70\u53d6\u6d88\u907a\u7522\u7a05\uff0c\u8f49\u800c\u5fb5\u6536\u7e7c\u627f\u7a05\u3002\u4f46\u653f\u5e9c\u6700\u7d42\u65e2\u53d6\u6d88\u4e86\u907a\u7522\u7a05\uff0c\u4e5f\u672a\u5f15\u5165\u7e7c\u627f\u7a05\u3002<\/p>\n\n\n\n

\u4ee3\u66ff\u7684\u662f\u4e00\u7a2e\u88ab\u7a31\u70ba\u201c\u8996\u540c\u8655\u7f6e(deemed disposition)\u201d\u7684\u505a\u6cd5\uff0c\u81ea1972\u5e741\u67081\u65e5 \u8d77\u751f\u6548\uff1a<\/p>\n\n\n\n

\u6b7b\u4ea1\u6642\u8996\u70ba\u51fa\u552e\u5176\u5168\u7403\u8cc7\u7522;<\/p>\n\n\n\n

\u6240\u5f97\u6536\u76ca\u8a08\u5165\u7576\u5e74\u6700\u7d42\u500b\u4eba\u6240\u5f97\u7a05\u5831\u8868;<\/p>\n\n\n\n

\u5305\u62ecRRSP\u3001RRIF\u7b49\u5ef6\u7a05\u8cec\u6236\u4e5f\u8996\u70ba\u7576\u5e74\u5168\u984d\u6536\u5165;<\/p>\n\n\n\n

\u82e5\u8cc7\u7522\u8f49\u79fb\u7d66\u914d\u5076\u6216\u540c\u5c45\u4f34\u4fb6\uff0c\u53ef\u905e\u5ef6\u81f3\u5c0d\u65b9\u53bb\u4e16\u6642\u5fb5\u7a05\u3002<\/p>\n\n\n\n

\u9019\u7a2e\u5236\u5ea6\u57fa\u672c\u6846\u67b6\u81f3\u4eca\u672a\u8b8a\uff0c\u53ea\u505a\u904e\u5c0f\u5e45\u8abf\u6574\u3002<\/p>\n\n\n\n

\u9019\u6a23\u505a\u7684\u597d\u8655?<\/strong><\/p>\n\n\n\n

\u884c\u653f\u6548\u7387\u9ad8\uff0c\u4e0d\u9700\u8981\u55ae\u7368\u8a2d\u7acb\u907a\u7522\u7a05\u7ba1\u7406\u6a5f\u5236;<\/p>\n\n\n\n

\u653f\u6cbb\u963b\u529b\u5c0f\uff0c\u4e0d\u50cf\u50b3\u7d71\u907a\u7522\u6216\u7e7c\u627f\u7a05\u90a3\u9ebc\u5bb9\u6613\u5f15\u767c\u201c\u91cd\u8907\u5fb5\u7a05\u201d\u6216\u201c\u8cc7\u91d1\u6d41\u52d5\u6027\u201d\u7684\u722d\u8b70;<\/p>\n\n\n\n

\u516c\u5e73\u6027\u5b58\u7591\uff0c\u4f46\u4e5f\u907f\u514d\u4e86\u8ca1\u5bcc\u5c0f\u984d\u50b3\u627f\u5bb6\u5ead\u9762\u81e8\u7a05\u8ca0\u7684\u56f0\u64fe\u3002<\/p>\n\n\n\n

\u90a3\u9ebc\uff0c\u73fe\u5728\u662f\u6642\u5019\u91cd\u65b0\u5be9\u8996\u4e86\u55ce?<\/strong><\/p>\n\n\n\n

\u662f\u7684\u3002<\/p>\n\n\n\n

\u96a8\u7740\u672a\u4f86\u5e7e\u5341\u5e74\u5c07\u6709 \u6578\u842c\u5104\u52a0\u5143 \u7684\u8ca1\u5bcc\u5728\u4ee3\u969b\u9593\u50b3\u905e\uff0c\u52a0\u62ff\u5927\u4e0d\u80fd\u7e7c\u7e8c\u5047\u88dd\u73fe\u884c\u5236\u5ea6\u5df2\u7d93\u201c\u5b8c\u7f8e\u7121\u7f3a\u201d\u3002\u7576\u524d\u5236\u5ea6\u96d6\u7136\u9ad8\u6548\uff0c\u4f46\u5b83\uff1a<\/p>\n\n\n\n

\u662f\u5426\u6709\u6548\u904f\u5236\u4e86\u201c\u4e16\u8972\u8ca1\u5bcc\u201d?<\/p>\n\n\n\n

\u662f\u5426\u8db3\u5920\u516c\u5e73?<\/p>\n\n\n\n

\u662f\u5426\u9700\u8981\u6839\u64da\u4e0d\u540c\u5bb6\u5ead\u7d93\u6fdf\u968e\u5c64\u8a2d\u8a08\u66f4\u5408\u7406\u7684\u6a5f\u5236?<\/p>\n","protected":false},"excerpt":{"rendered":"

\u300a\u91d1\u878d\u90f5\u5831\u300b\u7279\u7d04\u64b0\u7a3f\u4ebaKim Moody\u767c\u8868\u6587\u7ae0\u8aaa\uff0c\u7f8e\u570b\u570b\u7236\u672c\u5091\u660e\u00b7\u5bcc\u862d\u514b\u6797\u66fe\u8aaa\u904e\u4e00\u53e5\u540d\u8a00\uff1a\u201c\u4eba\u751f\u552f\u6709\u6b7b\u4ea1\u8207\u7a05\u6536\u662f\u4e0d\u53ef\u907f\u514d\u7684\u3002\u201d \u9019\u8a71\u5343\u771f\u842c\u78ba\u3002\u4f46\u7576\u4eba\u6b7b\u5f8c\uff0c\u7a05\u52d9\u5c40\u771f\u7684\u6703\u4ecb\u5165\u55ce? \u5728\u4e16\u754c\u591a\u6578\u570b\u5bb6\uff0c\u9019\u500b\u554f…<\/p>\n","protected":false},"author":2,"featured_media":64395,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[131],"tags":[],"class_list":["post-64394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canada"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/64394","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/comments?post=64394"}],"version-history":[{"count":1,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/64394\/revisions"}],"predecessor-version":[{"id":64396,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/64394\/revisions\/64396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media\/64395"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=64394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=64394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=64394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}