{"id":64798,"date":"2025-08-08T20:56:04","date_gmt":"2025-08-09T00:56:04","guid":{"rendered":"https:\/\/www.chinesepress.com\/2025\/08\/08\/%e4%b8%93%e5%ae%b6%e5%91%bc%e5%90%81%e5%bc%80%e5%be%81%e9%81%97%e4%ba%a7%e7%a8%8e%ef%bc%81%e9%9c%80%e8%a6%81%e9%87%8d%e6%96%b0%e5%ae%a1%e8%a7%86%e5%8a%a0%e6%8b%bf%e5%a4%a7%e7%9a%84%e6%ad%bb\/"},"modified":"2025-08-08T20:56:04","modified_gmt":"2025-08-09T00:56:04","slug":"%e4%b8%93%e5%ae%b6%e5%91%bc%e5%90%81%e5%bc%80%e5%be%81%e9%81%97%e4%ba%a7%e7%a8%8e%ef%bc%81%e9%9c%80%e8%a6%81%e9%87%8d%e6%96%b0%e5%ae%a1%e8%a7%86%e5%8a%a0%e6%8b%bf%e5%a4%a7%e7%9a%84%e6%ad%bb","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/64798","title":{"rendered":"\u4e13\u5bb6\u547c\u5401\u5f00\u5f81\u9057\u4ea7\u7a0e\uff01\u9700\u8981\u91cd\u65b0\u5ba1\u89c6\u52a0\u62ff\u5927\u7684\u201c\u6b7b\u4ea1\u7a0e\u201d\u5236\u5ea6"},"content":{"rendered":"

\u300a\u91d1\u878d\u90ae\u62a5\u300b\u7279\u7ea6\u64b0\u7a3f\u4ebaKim Moody\u53d1\u8868\u6587\u7ae0\u8bf4\uff0c\u7f8e\u56fd\u56fd\u7236\u672c\u6770\u660e\u00b7\u5bcc\u5170\u514b\u6797\u66fe\u8bf4\u8fc7\u4e00\u53e5\u540d\u8a00\uff1a\u201c\u4eba\u751f\u552f\u6709\u6b7b\u4ea1\u4e0e\u7a0e\u6536\u662f\u4e0d\u53ef\u907f\u514d\u7684\u3002\u201d<\/p>\n

\n<\/figure>\n

\u8fd9\u8bdd\u5343\u771f\u4e07\u786e\u3002\u4f46\u5f53\u4eba\u6b7b\u540e\uff0c\u5c40\u771f\u7684\u4f1a\u4ecb\u5165\u5417\uff1f<\/p>\n

\u5728\u4e16\u754c\u591a\u6570\u56fd\u5bb6\uff0c\u8fd9\u4e2a\u95ee\u9898\u7684\u7b54\u6848\u662f\uff1a\u4f1a\uff0c\u5f53\u7136\u4f1a\u3002<\/p>\n

\u4e0d\u540c\u56fd\u5bb6\u5f81\u6536\u6b7b\u4ea1\u7a0e\u7684\u65b9\u5f0f\u4e0d\u5c3d\u76f8\u540c\u3002\u4f8b\u5982\uff1a\u7f8e\u56fd\u3001\u82f1\u56fd\u3001\u97e9\u56fd\u3001\u4e39\u9ea6\u7b49\u56fd\u5f81\u6536\u9057\u4ea7\u7a0e\uff08estate tax\uff09\uff0c\u6309\u53bb\u4e16\u8005\u9057\u4ea7\u7684\u516c\u5e73\u5e02\u503c\u5f81\u7a0e\u3002\u901a\u5e38\u4f1a\u8bbe\u6709\u514d\u7a0e\u989d\uff0c\u4ec5\u8d85\u8fc7\u8be5\u989d\u5ea6\u7684\u90e8\u5206\u9700\u7f34\u7a0e\u3002\u7f8e\u56fd\u76ee\u524d\u7684\u514d\u7a0e\u989d\u9ad8\u8fbe 1,500\u4e07\u7f8e\u5143\uff082026\u5e74\u8d77\u6309\u901a\u80c0\u8c03\u6574\uff09\uff0c\u6240\u4ee5\u4ec5\u6781\u5c11\u6570\u4eba\u4f1a\u5b9e\u9645\u88ab\u5f81\u7a0e\u30022022\u5e74\uff0c\u7f8e\u56fd\u53ea\u6709\u7ea6 0.11% \u7684\u6b7b\u4ea1\u6848\u4f8b\u6d89\u53ca\u9057\u4ea7\u7a0e\uff0c\u4ec5\u4e3a\u8054\u90a6\u603b\u6536\u5165\u7684 0.5%\uff0c\u4f5c\u7528\u5fae\u4e4e\u5176\u5fae\u3002<\/p>\n

\u5fb7\u56fd\u3001\u6cd5\u56fd\u3001\u6bd4\u5229\u65f6\u7b49\u5219\u5b9e\u884c\u7ee7\u627f\u7a0e\uff08inheritance tax\uff09\uff0c\u7531\u7ee7\u627f\u4eba\u7f34\u7a0e\u3002<\/p>\n

\u7231\u5c14\u5170\u3001\u667a\u5229\u5b9e\u884c\u201c\u8d44\u672c\u53d6\u5f97\u7a0e\uff08capital acquisitions tax\uff09\u201d\uff0c\u51e1\u662f\u901a\u8fc7\u8d60\u4e0e\u6216\u7ee7\u627f\u83b7\u5f97\u8d22\u5bcc\u7684\u4e2a\u4f53\u90fd\u9700\u7f34\u7eb3\u3002<\/p>\n

\u5e0c\u814a\u3001\u610f\u5927\u5229\u3001\u90e8\u5206\u62c9\u7f8e\u56fd\u5bb6\u5219\u4ee5\u5370\u82b1\u7a0e\u6216\u516c\u8bc1\u7a0e\u7684\u5f62\u5f0f\u5f81\u6536\u3002<\/p>\n

\n<\/figure>\n

\u52a0\u62ff\u5927\u66fe\u57281947\u5e74\u5f15\u5165\u8fc7\u7c7b\u4f3c\u4e8e\u7f8e\u56fd\u7684\u9057\u4ea7\u7a0e\u3002\u4f461966\u5e74\uff0c\u7a0e\u52a1\u7687\u5bb6\u59d4\u5458\u4f1a\u5efa\u8bae\u53d6\u6d88\u9057\u4ea7\u7a0e\uff0c\u8f6c\u800c\u5f81\u6536\u7ee7\u627f\u7a0e\u3002\u4f46\u653f\u5e9c\u6700\u7ec8\u65e2\u53d6\u6d88\u4e86\u9057\u4ea7\u7a0e\uff0c\u4e5f\u672a\u5f15\u5165\u7ee7\u627f\u7a0e\u3002<\/p>\n

\u4ee3\u66ff\u7684\u662f\u4e00\u79cd\u88ab\u79f0\u4e3a\u201c\u89c6\u540c\u5904\u7f6e\uff08deemed disposition\uff09\u201d\u7684\u505a\u6cd5\uff0c\u81ea1972\u5e741\u67081\u65e5 \u8d77\u751f\u6548\uff1a<\/p>\n

    \n
  1. \u6b7b\u4ea1\u65f6\u89c6\u4e3a\u51fa\u552e\u5176\u5168\u7403\u8d44\u4ea7\uff1b<\/li>\n
  2. \u6240\u5f97\u6536\u76ca\u8ba1\u5165\u5f53\u5e74\u6700\u7ec8\u4e2a\u4eba\u6240\u5f97\u7a0e\u62a5\u8868\uff1b<\/li>\n
  3. \u5305\u62ecRRSP\u3001RRIF\u7b49\u5ef6\u7a0e\u8d26\u6237\u4e5f\u89c6\u4e3a\u5f53\u5e74\u5168\u989d\u6536\u5165\uff1b<\/li>\n
  4. \u82e5\u8d44\u4ea7\u8f6c\u79fb\u7ed9\u914d\u5076\u6216\u540c\u5c45\u4f34\u4fa3\uff0c\u53ef\u9012\u5ef6\u81f3\u5bf9\u65b9\u53bb\u4e16\u65f6\u5f81\u7a0e\u3002<\/li>\n
  5. \u8fd9\u79cd\u5236\u5ea6\u57fa\u672c\u6846\u67b6\u81f3\u4eca\u672a\u53d8\uff0c\u53ea\u505a\u8fc7\u5c0f\u5e45\u8c03\u6574\u3002<\/li>\n<\/ol>\n

    \u884c\u653f\u6548\u7387\u9ad8\uff0c\u4e0d\u9700\u8981\u5355\u72ec\u8bbe\u7acb\u9057\u4ea7\u7a0e\u7ba1\u7406\u673a\u5236\uff1b<\/p>\n

    \u653f\u6cbb\u963b\u529b\u5c0f\uff0c\u4e0d\u50cf\u4f20\u7edf\u9057\u4ea7\u6216\u7ee7\u627f\u7a0e\u90a3\u4e48\u5bb9\u6613\u5f15\u53d1\u201c\u91cd\u590d\u5f81\u7a0e\u201d\u6216\u201c\u8d44\u91d1\u6d41\u52a8\u6027\u201d\u7684\u4e89\u8bae\uff1b<\/p>\n

    \u516c\u5e73\u6027\u5b58\u7591\uff0c\u4f46\u4e5f\u907f\u514d\u4e86\u8d22\u5bcc\u5c0f\u989d\u4f20\u627f\u5bb6\u5ead\u9762\u4e34\u7a0e\u8d1f\u7684\u56f0\u6270\u3002<\/p>\n

    \n<\/figure>\n

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

    \u968f\u7740\u672a\u6765\u51e0\u5341\u5e74\u5c06\u6709 \u6570\u4e07\u4ebf\u52a0\u5143 \u7684\u8d22\u5bcc\u5728\u4ee3\u9645\u95f4\u4f20\u9012\uff0c\u52a0\u62ff\u5927\u4e0d\u80fd\u7ee7\u7eed\u5047\u88c5\u73b0\u884c\u5236\u5ea6\u5df2\u7ecf\u201c\u5b8c\u7f8e\u65e0\u7f3a\u201d\u3002\u5f53\u524d\u5236\u5ea6\u867d\u7136\u9ad8\u6548\uff0c\u4f46\u5b83\uff1a<\/p>\n

      \n
    1. \u662f\u5426\u6709\u6548\u904f\u5236\u4e86\u201c\u4e16\u88ad\u8d22\u5bcc\u201d\uff1f<\/li>\n
    2. \u662f\u5426\u8db3\u591f\u516c\u5e73\uff1f<\/li>\n
    3. \u662f\u5426\u9700\u8981\u6839\u636e\u4e0d\u540c\u5bb6\u5ead\u7ecf\u6d4e\u9636\u5c42\u8bbe\u8ba1\u66f4\u5408\u7406\u7684\u673a\u5236\uff1f<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

      \u300a\u91d1\u878d\u90ae\u62a5\u300b\u7279\u7ea6\u64b0\u7a3f\u4ebaKim Moody\u53d1\u8868\u6587\u7ae0\u8bf4\uff0c\u7f8e\u56fd\u56fd\u7236\u672c\u6770\u660e\u00b7\u5bcc\u5170\u514b\u6797\u66fe\u8bf4\u8fc7\u4e00\u53e5\u540d\u8a00\uff1a\u201c\u4eba\u751f\u552f\u6709\u6b7b\u4ea1\u4e0e\u7a0e\u6536\u662f\u4e0d\u53ef\u907f\u514d\u7684\u3002\u201d \u8fd9\u8bdd\u5343\u771f\u4e07\u786e\u3002\u4f46\u5f53\u4eba\u6b7b\u540e\uff0c\u5c40\u771f\u7684\u4f1a\u4ecb\u5165\u5417\uff1f \u5728\u4e16\u754c\u591a\u6570\u56fd\u5bb6\uff0c\u8fd9\u4e2a\u95ee\u9898\u7684…<\/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-64798","post","type-post","status-publish","format-standard","hentry","category-canada"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/64798","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=64798"}],"version-history":[{"count":0,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/64798\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=64798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=64798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=64798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}