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\n
\"\"<\/figure>\n<\/div>\n\n\n

\u5728\u52a0\u62ff\u5927\u7a05\u52d9\u5c40(CRA)\u4fee\u8a02\u81ea\u9858\u62ab\u9732\u8a08\u5283(Voluntary Disclosures Program\uff0cVDP)\u5f8c\uff0c\u7d0d\u7a05\u4eba\u66f4\u6709\u53ef\u80fd\u4e3b\u52d5\u5411\u7a05\u5c40\u7533\u5831\u672a\u7e73\u7a05\u6b3e\u3002<\/p>\n\n\n\n

\u5728\u65b0\u7248\u81ea\u9858\u62ab\u9732\u8a08\u5283\u4e2d\uff0cCRA\u63d0\u4f9b\u4e86\u66f4\u5927\u7684\u5229\u606f\u8207\u7f70\u6b3e\u6e1b\u514d\u7a7a\u9593\uff0c\u4e26\u5141\u8a31\u7d0d\u7a05\u4eba\u5728 \u5df2\u88abCRA\u901a\u77e5\u5b58\u5728\u4e0d\u5408\u898f\u554f\u984c\u5f8c\uff0c\u4ecd\u53ef\u63d0\u51fa\u7533\u8acb\u3002<\/p>\n\n\n\n

\u7dad\u591a\u5229\u4e9eDoane Grant Thornton LLP\u9ad8\u7d1a\u9867\u554fKenneth Keung\u8aaa\uff1a\u201c\u65b0\u8a08\u5283\u5e7e\u4e4e\u5728\u6240\u6709\u60c5\u6cc1\u4e0b\uff0c\u90fd\u66f4\u53ef\u80fd\u8b93\u4f60\u628a\u81ea\u9858\u62ab\u9732\u4f5c\u70ba\u5ba2\u6236\u7684\u4e00\u500b\u9078\u64c7\u3002\u201d<\/p>\n\n\n\n

\u5728\u81ea\u9858\u62ab\u9732\u8a08\u5283\u4e0b\uff0c\u7d0d\u7a05\u4eba\u82e5\u4e3b\u52d5\u62ab\u9732\u4e0d\u5408\u898f\u884c\u70ba\uff0c\u4f8b\u5982\u7533\u5831\u4e0d\u7b26\u5408\u8cc7\u683c\u7684\u958b\u652f\u3001\u672a\u7533\u5831\u6536\u5165\u6216\u672a\u63d0\u4ea4\u5831\u7a05\u8868\u7b49\uff0c\u53ef\u7372\u5f97\u514d\u906d\u8d77\u8a34\uff0c\u4ee5\u53ca\u5168\u984d\u6216\u90e8\u5206\u7684\u7f70\u6b3e\u8207\u5229\u606f\u6e1b\u514d\u3002\u4f46\u9700\u6ce8\u610f\uff1a\u672a\u7e73\u7684\u7a05\u6b3e\u672c\u8eab\u4e0d\u4e88\u6e1b\u514d\u3002<\/p>\n\n\n\n

\u4eca\u5e749\u6708\uff0cCRA\u5ba3\u5e03\u81ea10\u67081\u65e5\u8d77\u5168\u9762\u66f4\u65b0\u81ea\u9858\u62ab\u9732\u8a08\u5283\uff0c\u8868\u793a\u5e0c\u671b\u201c\u8b93\u7d0d\u7a05\u4eba\u66f4\u5bb9\u6613\u7cfe\u6b63\u7121\u610f\u4e2d\u7684\u7533\u5831\u932f\u8aa4\u6216\u907a\u6f0f\uff0c\u4f7f\u8a72\u8a08\u5283\u66f4\u6613\u7372\u53d6\u201d\u3002\u540c\u6642\uff0cCRA \u767c\u5e03\u4e86\u7c21\u5316\u7248\u7684\u81ea\u9858\u62ab\u9732\u8a08\u5283\u7533\u8acb\u8868\u683c\u3002<\/p>\n\n\n\n

\u6709\u54ea\u4e9b\u6539\u8b8a?<\/strong><\/p>\n\n\n\n

\u4f5c\u70ba\u6539\u9769\u7684\u4e00\u90e8\u5206\uff0cCRA\u53d6\u6d88\u4e86\u6b64\u524d\u7684\u201c\u666e\u901a(general)\u201d\u8207\u201c\u6709\u9650(limited)\u201d\u5169\u985e\u88dc\u6551\uff0c\u53d6\u800c\u4ee3\u4e4b\u7684\u662f\u5169\u500b\u65b0\u7684\u5c64\u7d1a\uff1a<\/p>\n\n\n\n

\u201c\u672a\u53d7\u63d0\u793a\u201d(unprompted)\uff1a\u7d0d\u7a05\u4eba\u4e3b\u52d5\u806f\u7e6bCRA\u62ab\u9732<\/p>\n\n\n\n

\u201c\u53d7\u63d0\u793a\u201d(prompted)\uff1aCRA\u5df2\u5c31\u76f8\u95dc\u554f\u984c\u806f\u7e6b\u7d0d\u7a05\u4eba\u5f8c\u63d0\u51fa\u62ab\u9732<\/p>\n\n\n\n

\u5728\u820a\u7248\u81ea\u9858\u62ab\u9732\u8a08\u5283\u7684\u201c\u666e\u901a\u201d\u985e\u5225\u4e0b\uff0c\u7d0d\u7a05\u4eba\u5728\u6700\u8fd1\u4e09\u500b\u5831\u7a05\u5e74\u5ea6\u4e4b\u524d\u7684\u5e74\u5ea6\u53ef\u7372\u5f97\u5168\u984d\u7f70\u6b3e\u8c41\u514d\u820750%\u5229\u606f\u6e1b\u514d\u3002<\/p>\n\n\n\n

\u800c\u5728\u65b0\u7248\u201c\u672a\u53d7\u63d0\u793a\u201d\u985e\u5225\u4e0b\uff0c\u7d0d\u7a05\u4eba\u53ef\u5728\u6240\u6709\u5e74\u5ea6\u7372\u5f97\u5168\u984d\u7f70\u6b3e\u8c41\u514d\u820775%\u5229\u606f\u6e1b\u514d\u3002<\/p>\n\n\n\n

\u820a\u7248\u7684\u201c\u6709\u9650\u201d\u985e\u5225(\u591a\u7528\u65bc\u6545\u610f\u4e0d\u5408\u898f\u6848\u4f8b)\u5247\u53ea\u63d0\u4f9b\u6709\u9650\u7684\u8c41\u514d\uff1a\u50c5\u8c41\u514d\u91cd\u5927\u904e\u5931\u7f70\u6b3e\uff0c\u4e0d\u6e1b\u514d\u5176\u4ed6\u7f70\u6b3e\u6216\u5229\u606f\u3002<\/p>\n\n\n\n

\u800c\u5728\u65b0\u7248\u7684\u201c\u53d7\u63d0\u793a\u201d\u985e\u5225\u4e2d\uff0c\u7d0d\u7a05\u4eba\u53ef\u7372\u5f97\u6700\u9ad8100%\u7f70\u6b3e\u8c41\u514d(\u5305\u62ec\u91cd\u5927\u904e\u5931\u7f70\u6b3e\u8c41\u514d)\uff0c\u4ee5\u53ca25%\u5229\u606f\u6e1b\u514d\u3002<\/p>\n\n\n\n

\u591a\u502b\u591aMcMillan LLP\u5408\u4f19\u4ebaMichael Friedman\u8868\u793a\uff0c\u904e\u53bb\u8a31\u591a\u5ba2\u6236\u4e00\u65e6\u5f97\u77e5\u9700\u652f\u4ed8\u7684\u5229\u606f\u5f80\u5f80\u8207\u7f70\u6b3e\u76f8\u7576\u751a\u81f3\u66f4\u9ad8\uff0c\u4fbf\u6253\u9000\u5802\u9f13\u3002<\/p>\n\n\n\n

\u201c\u9019\u5df2\u7d93\u6210\u70ba\u4eba\u5011\u4e0d\u9858\u62ab\u9732\u7684\u554f\u984c\uff0c\u201d\u4ed6\u8aaa\uff0c\u5c24\u5176\u662f\u5728\u5229\u7387\u4e0a\u5347\u4e4b\u5f8c\u3002\u201c\u770b\u4f86CRA\u6b63\u5728\u56de\u61c9\u9019\u4e00\u5e02\u5834\u73fe\u5be6\u3002\u201d<\/p>\n\n\n\n

\u904e\u53bb\u7b49\u5f85\u62ab\u9732\u7684\u7b56\u7565\uff0c\u73fe\u5728\u4e0d\u518d\u6709\u5fc5\u8981<\/strong><\/p>\n\n\n\n

\u5b89\u7701\u85a9\u5fb7\u4f2f\u91ccCompass CPA\u5275\u59cb\u6703\u8a08\u5e2bEmily Mantle\u8868\u793a\uff0c\u820a\u7248\u81ea\u9858\u62ab\u9732\u8a08\u5283\u4e0b\uff0c\u4e00\u4e9b\u7d0d\u7a05\u4eba\u6703\u6545\u610f\u7b49\u5f85\uff0c\u4ee5\u7372\u5f97\u201c\u666e\u901a\u985e\u5225\u201d\u4e2d\u9069\u7528\u65bc\u8f03\u65e9\u5831\u7a05\u5e74\u768450%\u5229\u606f\u6e1b\u514d\u3002<\/p>\n\n\n\n

\u4f46Mantle\u5f37\u8abf\uff0c\u9019\u7a2e\u7b49\u5f85\u7b56\u7565\u5b58\u5728\u5de8\u5927\u98a8\u96aa\uff0c\u56e0\u70ba\u5229\u606f\u6703\u5f9e\u4e0d\u5408\u898f\u958b\u59cb\u6642\u6309\u6bcf\u65e5\u8907\u5229\u7d2f\u7a4d\uff0c\u76f4\u5230\u7e73\u6e05\u6b20\u7a05\u3002<\/p>\n\n\n\n

\u65b0\u7248\u4e2d\uff0c\u7b26\u540875%\u5229\u606f\u6e1b\u514d(\u672a\u53d7\u63d0\u793a\u985e\u5225)\u7684\u7d0d\u7a05\u4eba\u6c92\u6709\u7406\u7531\u5ef6\u9072\u62ab\u9732\u3002<\/p>\n\n\n\n

Mantle\u8aaa\uff1a\u201c\u8d8a\u65e9\u9032\u5165\u81ea\u9858\u62ab\u9732\u6d41\u7a0b\uff0c\u8d8a\u65e9\u7372\u5f97\u589e\u5f37\u7684\u6e1b\u514d\uff0c\u4e5f\u907f\u514d\u5229\u606f\u7e7c\u7e8c\u7d2f\u7a4d\u3002\u201d<\/p>\n\n\n\n

\u4ec0\u9ebc\u7b97\u201c\u81ea\u9858\u201d?\u5b9a\u7fa9\u66f4\u5bec\u9b06<\/strong><\/p>\n\n\n\n

\u65b0\u7248\u81ea\u9858\u62ab\u9732\u8a08\u5283\u4e5f\u66f4\u5bec\u9b06\u5730\u5b9a\u7fa9\u4e86\u201c\u81ea\u9858\u201d\u62ab\u9732\u7684\u7bc4\u570d\u3002<\/p>\n\n\n\n

\u5728\u820a\u5236\u5ea6\u4e0b\uff0c\u53ea\u8981CRA\u5df2\u63a1\u53d6\u4efb\u4f55\u57f7\u6cd5\u884c\u52d5\uff0c\u5305\u62ec\u5411\u7d0d\u7a05\u4eba\u767c\u4fe1\uff0c\u4fbf\u4e0d\u518d\u7b97\u201c\u81ea\u9858\u201d\uff0c\u7533\u8acb\u53ef\u80fd\u88ab\u62d2\u7d55\u3002<\/p>\n\n\n\n

\u65b0\u7248\u898f\u5247\u4e0b\uff0c\u5373\u4f7f\u5df2\u6536\u5230CRA\u95dc\u65bc\u4e0d\u5408\u898f\u7684\u901a\u77e5\uff0c\u7d0d\u7a05\u4eba\u4ecd\u53ef\u80fd\u7b26\u5408 \u201c\u53d7\u63d0\u793a\u201d\u985e\u5225 \u7684\u8cc7\u683c\u3002<\/p>\n\n\n\n

\u4e0d\u904e\uff0c\u4ecd\u6709\u4f8b\u5916\uff1a\u82e5\u7d0d\u7a05\u4eba\u5df2\u9032\u5165\u5be9\u8a08\u6216\u8abf\u67e5\uff0c\u6216\u8005\u82e5\u5b58\u5728\u201c\u6975\u7aef\u6216\u6545\u610f\u4e0d\u5408\u898f\u201d\uff0c \u81ea\u9858\u62ab\u9732\u7533\u8acb\u5c07\u6703\u88ab\u62d2\u7d55\u3002<\/p>\n\n\n\n

Friedman\u6307\u51fa\uff0c\u66f4\u5bec\u9b06\u7684\u201c\u81ea\u9858\u201d\u5b9a\u7fa9\u8b93\u65b0\u8a08\u5283\u201c\u66f4\u53ef\u53ca\u3001\u66f4\u53cb\u597d\u201d\uff0c\u4f46\u4e5f\u64d4\u5fc3 CRA \u5728\u5be6\u52d9\u4e0a\u5982\u4f55\u754c\u5b9a\u4e0d\u518d\u201c\u81ea\u9858\u201d\u3002<\/p>\n\n\n\n

CRA\u767c\u8a00\u4ebaNina Ioussoupova \u56de\u61c9\u300a\u74b0\u7403\u90f5\u5831\u300b\u8aaa\uff1a\u201c\u5728\u81ea\u9858\u62ab\u9732\u6846\u67b6\u4e0b\uff0c\u7576\u7d0d\u7a05\u4eba\u6536\u5230CRA\u767c\u51fa\u2018\u5be9\u8a08\u5df2\u555f\u52d5\u2019\u7684\u901a\u77e5\uff0c\u5373\u8996\u70ba\u9032\u5165\u5be9\u8a08\u3002\u800c\u50c5\u662f\u6536\u5230\u4e00\u5c01\u63d0\u9192\u88dc\u4ea4\u5831\u7a05\u8868\u7684\u4fe1\u4ef6\uff0c\u5247\u4ecd\u53ef\u80fd\u7b26\u5408\u2018\u53d7\u63d0\u793a\u2019\u985e\u5225\u3002\u201d<\/p>\n\n\n\n

Ioussoupova\u88dc\u5145\uff0c\u81ea\u9858\u62ab\u9732\u7533\u8acb\u63a1\u53d6\u9010\u6848\u8a55\u4f30\u65b9\u5f0f\u3002\u4f8b\u5982\uff0c\u82e5CRA\u5728\u6a94\u6848\u4e2d\u986f\u793a\u5df2\u591a\u6b21\u4ee5\u4fe1\u4ef6\u3001\u96fb\u8a71\u6216\u4e0a\u9580\u65b9\u5f0f\u8a66\u5716\u806f\u7e6b\u7d0d\u7a05\u4eba\uff0c\u5247\u7533\u8acb\u53ef\u80fd\u88ab\u62d2\u3002<\/p>\n\n\n\n

\u62ab\u9732\u5e74\u9650\u660e\u78ba\u5316\uff1a\u6d77\u5916\u6536\u516510\u5e74\uff0c\u672c\u5730\u6536\u51656\u5e74<\/p>\n\n\n\n

\u65b0\u7248\u81ea\u9858\u62ab\u9732\u8a08\u5283\u660e\u78ba\u4e86\u9577\u671f\u4e0d\u5408\u898f\u7684\u62ab\u9732\u8981\u6c42\uff1a<\/p>\n\n\n\n

\u6d77\u5916\u6536\u5165\/\u8cc7\u7522\uff1a\u5fc5\u9808\u7533\u5831\u6700\u8fd110\u5e74<\/p>\n\n\n\n

\u52a0\u62ff\u5927\u672c\u5730\u6536\u5165\/\u8cc7\u7522\uff1a\u5fc5\u9808\u7533\u5831\u6700\u8fd16\u5e74<\/p>\n\n\n\n

CRA\u4ecd\u53ef\u8981\u6c42\u63d0\u4f9b\u9019\u4e9b\u5e74\u9650\u4e4b\u5916\u7684\u8cc7\u6599\u3002<\/p>\n\n\n\n

\u820a\u7248\u81ea\u9858\u62ab\u9732\u8a08\u5283\u8981\u6c42\u7d0d\u7a05\u4eba\u63d0\u4ea4\u6240\u6709\u76f8\u95dc\u7a05\u5e74\u7684\u5b8c\u6574\u8cc7\u6599\uff0c\u4f46\u5be6\u969b\u64cd\u4f5c\u4e2d\uff0c\u7a05\u52d9\u9867\u554f\u5f80\u5f80\u63d0\u4ea4\u904e\u53bb10\u5e74\u7684\u7533\u5831\uff0c\u518d\u8aaa\u660e\u66f4\u65e9\u7684\u4e0d\u5408\u898f\u60c5\u6cc1\uff0c\u4e26\u6839\u64daCRA\u8981\u6c42\u88dc\u4ea4\u66f4\u591a\u6587\u4ef6\u3002<\/p>\n\n\n\n

KPMG Law LLP\u5408\u4f19\u4eba\u3001\u7a05\u52d9\u8a34\u8a1f\u5c08\u5bb6Kelly Ng\u8868\u793a\uff0cCRA\u904e\u53bb\u96d6\u672a\u660e\u8aaa\uff0c\u4f46\u901a\u5e38\u4e0d\u6703\u8981\u6c42\u8d85\u904e10\u5e74\u7684\u984d\u5916\u8cc7\u6599\uff0c\u201c\u5982\u4eca\u898f\u5b9a\u66f4\u660e\u78ba\uff0c\u662f\u4e00\u4ef6\u597d\u4e8b\u3002\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"

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