{"id":91816,"date":"2025-11-21T11:05:00","date_gmt":"2025-11-21T15:05:00","guid":{"rendered":"https:\/\/www.chinesepress.com\/?p=91816"},"modified":"2025-11-21T10:24:49","modified_gmt":"2025-11-21T14:24:49","slug":"%e3%80%90%e8%b2%a1%e8%b7%af%e3%80%91%e8%b2%a1%e6%94%bf%e9%a0%90%e7%ae%97%e6%a1%88%e4%b8%89","status":"publish","type":"post","link":"https:\/\/www.chinesepress.com\/pre\/archives\/91816","title":{"rendered":"\u3010\u8ca1\u8def\u3011\u8ca1\u653f\u9810\u7b97\u6848(\u4e09)"},"content":{"rendered":"\n<p>\u65b0\u4efb\u806f\u90a6\u8ca1\u9577\u5728\u5341\u4e00\u6708\u56db\u65e5\u63d0\u51fa\u7684\u8ca1\u653f\u9810\u7b97\u6848\u65bc\u5341\u4e00\u6708\u5341\u4e03\u65e5\u5728\u570b\u6703\u901a\u904e\u6b63\u5f0f\u6210\u70ba\u6cd5\u5f8b\u3002<\/p>\n\n\n\n<p>\u6b63\u5982\u4e0a\u9031\u6240\u8aaa\uff0c\u6b64\u9810\u7b97\u6848\u7684\u4e3b\u8981\u76ee\u7684\u662f\u52a0\u5f37\u52a0\u62ff\u5927\u7684\u751f\u7522\u53ca\u7af6\u722d\u529b\uff0c\u91cd\u9ede\u5728\u523a\u6fc0\u570b\u5167\u7d93\u6fdf\u52d5\u529b\u53ca\u5438\u5f15\u6295\u8cc7\uff0c\u540c\u6642\u5728\u5916\u8cbf\u65b9\u9762\u6e1b\u4f4e\u5c0d\u7f8e\u570b\u7684\u4f9d\u9760\uff0c\u6240\u4ee5\u5167\u5bb9\u975e\u5e38\u5ee3\u3002\u6b64\u6b04\u9078\u64c7\u90a3\u4e9b\u91dd\u5c0d\u666e\u901a\u767e\u6027\u7684\u689d\u4f8b\u4f5c\u4e00\u7c21\u55ae\u4ecb\u7d39\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>RRIF\u6cd5\u5b9a\u6700\u4f4e\u63d0\u6b3e\u4e0d\u8b8a<\/li>\n<\/ul>\n\n\n\n<p>\u6309\u4f8b\uff0c\u6700\u9072\u572871\u6b72\u7576\u5e74\u768412\u670831\u65e5\u524d\u6211\u5011\u5fc5\u9700\u5c07RRSP\u8f49\u53bbRRIF(\u8f49\u7684\u904e\u7a0b\u6c92\u6709\u7a05)\uff0c\u7136\u5f8c\u5f9e\u7fcc\u5e74\u8d77\u6bcf\u5e74\u8981\u63d0\u51fa\u6cd5\u5b9a\u6700\u4f4e\u91d1\u984c(\u5927\u7d04\u7b49\u5982RRIF\u7e3d\u6578\u76845%\uff0c\u6b64\u6bd4\u4f8b\u96a8\u8457\u5e74\u9f61\u905e\u589e)\uff1a\u53ef\u4ee5\u53d6\u591a\u9ede\u9322\uff0c\u4f46\u4e0d\u80fd\u5c11\u65bc\u6700\u4f4e\u91d1\u984d\u3002\u63d0\u6b3e\u5c6c\u8981\u8ab2\u7a05\u6536\u5165\u3002<\/p>\n\n\n\n<p>\u9019\u6cd5\u4f8b\u4ee4\u5230\u5f88\u591a\u9577\u8005\u5728\u6c92\u6709\u5fc5\u8981\u7528\u9322\u4e0b\u88ab\u5f37\u5236\u6027RRIF\u63d0\u6b3e\u800c\u4ea4\u7a05\u3002\u540c\u6642\uff0c\u9577\u8005\u4ea6\u4e0d\u80fd\u5c07\u66f4\u591a\u7684\u9322\u7559\u5728RRIF\u4ee5\u652f\u4ed8\u66f4\u9577\u7684\u9000\u4f11\u751f\u6d3b\u3002\u5118\u7ba1\u7576\u6642\u66fe\u63d0\u51fa\u5c07\u6700\u4f4e\u91d1\u984d\u6e1b\u4f4e25%\uff0c\u4ffe\u80fd\u7d66\u9577\u8005\u66f4\u5927\u7684\u81ea\u4e3b\u5ea6\u53bb\u8a08\u5283\u5982\u4f55\u5584\u7528\u9019\u7b46\u9000\u4f11\u5132\u5099\uff0c\u4f46\u9810\u7b97\u6848\u5c0d\u6b64\u96bb\u5b57\u4e0d\u63d0\u4ee4\u4eba\u5931\u671b\u3002<\/p>\n\n\n\n<p>(2)\u6539\u5584\u5c45\u6240\u4f7f\u7528\u514d\u7a05\u984d<\/p>\n\n\n\n<p>\u9810\u7b97\u6848\u5c07\u539f\u6709\u7684\u300cHATC\u300d\u53ca\u300cMETC\u300d\u6cd5\u4f8b\u4fee\u6539\u3002METC\u51c6\u8a31\u5c07\u5408\u8cc7\u683c\u7684\u5c45\u6240\u6539\u5efa\u8cbb\u7528(\u6709\u5e74\u9f61\u3001\u7528\u9014\u53ca\u91d1\u984d\u9650\u5236\uff0c\u91dd\u5c0d\u6709\u5065\u5eb7\u53ca\u91ab\u7642\u4e0a\u6709\u7279\u6b8a\u9700\u6c42\u4eba\u58eb)\u5316\u4f5c\u300c\u514d\u7a05\u984d\u300d\uff0c\u800cHATC\u7684\u5c0d\u8c61\u662f65\u6b72\u53ca\u4ee5\u4e0a\u4eba\u58eb\u3001\u6216\u50b7\u6b98\u8005\uff0c\u7528\u65bc\u6539\u5584\u5c45\u6240\u4fbf\u65bc\u5ba4\u5167\u6d3b\u52d5\u800c\u82b1\u7684\u5de5\u7a0b\u958b\u652f\u3002<\/p>\n\n\n\n<p>\u5c0d\u65bc\u9069\u5408\u5169\u7a2e\u689d\u4ef6\u7684\u4eba\u58eb\u53ca\u6709\u95dc\u652f\u51fa\uff0c\u540c\u4e00\u7b46\u8cbb\u7528\u53ef\u540c\u6642\u7533\u8acb\u6b64\u5169\u7a2e\u514d\u7a05\u984d\uff1a\u4e00\u7b46\u652f\u51fa\u6263\u5169\u6b21\u7a05\u3002\u65b0\u4f8b\u5c07\u53ea\u5141\u8a31\u6263\u4e00\u7a2e\uff0c\u4e26\u65bc\u660e\u5e74\u4e00\u6708\u4e00\u65e5\u751f\u6548\u3002<\/p>\n\n\n\n<p>\u4f60\u82e5\u5df2\u6709\u8a08\u5283\u88dd\u4fee\u4e26\u7b26\u5408\u689d\u4ef6\u7684\u8a71\uff0c\u4eca\u5e74\u5e74\u5e95\u524d\u5b8c\u5de5\u9084\u53ef\u4eab\u9019\u96d9\u91cd\u514d\u7a05\u7684\u6a5f\u6703\u3002<\/p>\n\n\n\n<p>(3)\u9996\u6b21\u7f6e\u696d\u7b49\u514dGST<\/p>\n\n\n\n<p>\u9996\u6b21\u7f6e\u696d\u8005\u8cfc\u8cb7\u65b0\u5efa\u623f\u5c4b(\u81ea\u4f4f)\u53ef\u4eab\u7a05\u52d9\u512a\u60e0\u3002\u623f\u50f9\u4e00\u767e\u842c\u53ca\u4ee5\u4e0bGST\u5168\u514d\uff0c\u4e00\u767e\u81f3\u4e00\u767e\u4e94\u5341\u842c\u7684GST\u512a\u60e0\u6703\u96a8\u8457\u623f\u512a\u800c\u905e\u6e1b\u3002<\/p>\n\n\n\n<p>(4)\u9996\u7d1a\u908a\u969b\u7a05\u7387\u5f9e15%\u964d\u70ba14.5%<\/p>\n\n\n\n<p>\u52a0\u62ff\u5927\u7684\u5165\u606f\u7a05\u5206\u5e7e\u7d1a\uff0c\u6536\u5165\u6108\u9ad8\u8a72\u90e8\u5206\u8981\u4ed8\u76f8\u61c9\u66f4\u9ad8\u7684\u7a05\u30022025\u5e74\u7684\u6536\u5165\u7d1a\u5225\u6309\u901a\u6f32\u4e0a\u8abf2.7%(\u53ef\u4ee5\u591a\u8cfa2.7%\u800c\u6bcb\u9700\u4ed8\u66f4\u591a\u7a05)\uff0c\u8abf\u6574\u5f8c\u7684\u6536\u5165\u7d1a\u5225\u53ca\u76f8\u514c\u7a05\u7387(%)\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>\u9996$57\uff0c375&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14.50%<\/p>\n\n\n\n<p>&gt; $57\uff0c375\u81f3$114\uff0c750&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 20.50%<\/p>\n\n\n\n<p>&gt;$114\uff0c750\u81f3$177\uff0c882&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 26.00%<\/p>\n\n\n\n<p>&gt;$177\uff0c882\u81f3$253\uff0c414&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 29.31%<\/p>\n\n\n\n<p>&gt;$253\uff0c414&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 33.00%<\/p>\n\n\n\n<p>\u7c21\u55ae\u8aaa\uff0c\u5047\u5982\u4f60\u7684\u6536\u5165\u9023\u5341\u96e2\u5143\uff0c\u806f\u90a6\u7a05\u8981\u4ed8<\/p>\n\n\n\n<p>$57,375&#215;14.5%=$8,319.4<\/p>\n\n\n\n<p>$42,625&#215;20.5%=$8,738.1<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<p>$100,000\u6536\u5165\u4ed8\u7a05$17,057.5<\/p>\n\n\n\n<p>\u7576\u7136\uff0c\u9664\u4e86\u804a\u90a6\u7a05\u6211\u5011\u8981\u4ed8\u7701\u7a05\u3002\u540c\u6642\uff0c\u61c9\u4ed8\u7a05\u6703\u56e0\u5404\u6e1b\u7a05\u984d( Tax Deductions)\u53ca\u514d\u7a05\u984d( Tax Credits)\u800c\u6e1b\u5c11\u3002<\/p>\n\n\n\n<p>(5)\u81ea\u52d5\u5831\u7a05<\/p>\n\n\n\n<p>\u5f92\u660e\u5e74\u9676\u59cb\uff0c\u653f\u5e9c\u66fe\u81ea\u52e4\u66ff\u5408\u8cc7\u683c\u7684\u4f4e\u6536\u5165\u4eba\u58eb\u81ea\u52e4\u9f13\u7a05\uff0c\u4ffe\u80fd\u4f7f\u4ed6\u5011\u907f\u514d\u56e0\u6f0f\u5831\u800c\u640d\u5931\u6536\u53d6\u5404\u7a2e\u798f\u5229\u91d1\u7684\u53ef\u80fd\u6027\u3002<\/p>\n\n\n\n<p>(\u4e0b\u671f\u5f85\u7e8c)<\/p>\n\n\n\n<p>\u66f9\u570b\u70ba<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u65b0\u4efb\u806f\u90a6\u8ca1\u9577\u5728\u5341\u4e00\u6708\u56db\u65e5\u63d0\u51fa\u7684\u8ca1\u653f\u9810\u7b97\u6848\u65bc\u5341\u4e00\u6708\u5341\u4e03\u65e5\u5728\u570b\u6703\u901a\u904e\u6b63\u5f0f\u6210\u70ba\u6cd5\u5f8b\u3002 \u6b63\u5982\u4e0a\u9031\u6240\u8aaa\uff0c\u6b64\u9810\u7b97\u6848\u7684\u4e3b\u8981\u76ee\u7684\u662f\u52a0\u5f37\u52a0\u62ff\u5927\u7684\u751f\u7522\u53ca\u7af6\u722d\u529b\uff0c\u91cd\u9ede\u5728\u523a\u6fc0\u570b\u5167\u7d93\u6fdf\u52d5\u529b\u53ca\u5438\u5f15\u6295\u8cc7\uff0c\u540c\u6642\u5728\u5916\u8cbf\u65b9\u9762\u6e1b\u4f4e\u5c0d\u7f8e\u570b\u7684&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[135],"tags":[],"class_list":["post-91816","post","type-post","status-publish","format-standard","hentry","category-feihua"],"_links":{"self":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/91816","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=91816"}],"version-history":[{"count":1,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/91816\/revisions"}],"predecessor-version":[{"id":91817,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/posts\/91816\/revisions\/91817"}],"wp:attachment":[{"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/media?parent=91816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/categories?post=91816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.chinesepress.com\/pre\/wp-json\/wp\/v2\/tags?post=91816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}