{"id":1907,"date":"2020-12-17T00:00:00","date_gmt":"2021-09-08T11:23:25","guid":{"rendered":"https:\/\/oln-law.zegal.xyz\/?p=1907"},"modified":"2026-02-05T11:35:46","modified_gmt":"2026-02-05T11:35:46","slug":"uk-tax-system","status":"publish","type":"post","link":"https:\/\/oln-law.com\/zh-cn\/uk-tax-system\/","title":{"rendered":"\u6709\u5173\u82f1\u56fd\u7a0e\u52a1\u7684\u7b80\u5355\u6458\u8981"},"content":{"rendered":"\n<p><strong>1. \u82f1\u56fd\u4e0e\u9999\u6e2f\u7684\u7a0e\u5236\u7684\u5206\u522b<\/strong><\/p>\n\n\n\n<p>\u9999\u6e2f<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6536\u5165\u6765\u6e90\u5730\u57df\u5f81\u7a0e \u2013 \u5373\u53ea\u6709\u6e90\u81ea\u9999\u6e2f\u7684\u5229\u6da6\u624d\u987b\u5728\u9999\u6e2f\u5f81\u7a0e\uff0c\u800c\u6e90\u81ea\u5176\u4ed6\u5730\u65b9\u7684\u5229\u6da6\u5219\u4e0d\u987b\u5728\u9999\u6e2f\u7f34\u4ed8\u5229\u5f97\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u82f1\u56fd<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5168\u7403\u5f81\u7a0e\u2013\u5373\u5728\u5168\u7403\u6240\u8d5a\u53d6\u7684\u6536\u5165\u548c\u6536\u76ca\uff0c\u5305\u62ec\u5f97\u81ea\u6d77\u5916\u7684\u5229\u6da6\uff0c\u90fd\u4e88\u4ee5\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<table cellspacing=\"0\" class=\"MsoTableGrid\" style=\"border-collapse:collapse;border:none;margin-left:-19px;width:643px\">\n\t\t<tbody>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:47px\">\n\t\t\t\t<p style=\"text-align:center\">&nbsp;<\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u5165\u606f\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:83px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u7269\u4e1a\u6536\u5165\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:87px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u516c\u53f8\u5229\u5f97\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:61px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u80a1\u606f\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:90px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u8d44\u4ea7\u589e\u503c\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:76px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u571f\u5730\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u7269\u4e1a\u5370\u82b1\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#a6a6a6;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u9057\u4ea7\u7a0e<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:47px\">\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u9999\u6e2f<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">2% &#8211; 17%<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:83px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u51c0\u79df\u91d1\u6536\u5165\u7684<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">15%<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:87px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">16.5% <\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">(<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6b63\u5e38\u7a0e\u7387<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">)<\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">8.25%(<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u4e0d\u8d85\u8fc7<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">$2,000,000<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u7684\u5e94\u8bc4\u7a0e<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u5229\u6da6<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">)<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:61px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6c92\u6709<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:90px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6c92\u6709<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:76px\">\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u5dee\u9977<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">:5%<\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u5730 \u79df<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">: 3%<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">$100 &#8211; 15%<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#d9d9d9;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">2005 <\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u5e74<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\"> 7 <\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6708<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\"> 15 <\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u65e5\u540e\u53d6\u6d88\u9057\u4ea7\u7a0e<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t\t<tr>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:1px solid black;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:47px\">\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u82f1\u56fd<\/span><\/span><\/strong><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">20% &#8211; 45%<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:83px\">\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u7269\u4e1a\u6240\u5f97\u79df\u91d1\u6536\u5165\u8fde\u540c\u4e2a\u4eba\u5165\u606f\u8ba1\u7b97\u7a0e\u6b3e<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:87px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">19%<\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">(<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6b63\u5e38\u7a0e\u7387<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">)<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:61px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">7.5% &#8211; 38.1%<\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">(<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u89c6\u4e4e\u7a0e\u7ea7<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">)<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:90px\">\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">10% &#8211; 28%<\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">(<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u89c6\u4e4e\u7a0e\u7ea7\u548c\u8d44\u4ea7\u7c7b\u522b<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">)<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:76px\">\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u5e02\u653f\u7a0e<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">:<\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u00a31,070.22 &#8211; \u00a33,210.66<\/span><\/span><\/span><\/span><\/p>\n\n\t\t\t\t<p><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">(2020\/21<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u5e74\u5ea6<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">)<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">0% &#8211; 12%<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;height:38px;vertical-align:top;width:66px\">\n\t\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><span style=\"font-size:10.0pt\"><span style=\"color:black\">\u6700\u9ad8\u7a0e\u7387\u4e3a<\/span><\/span><span style=\"font-size:10.0pt\"><span style=\"color:black\">40%<\/span><\/span><\/span><\/span><\/p>\n\t\t\t\t<\/td>\n\t\t\t<\/tr>\n\t\t<\/tbody>\n\t<\/table>\n\n\n\n<p><strong>2. \u82f1\u56fd\u7a0e\u5236\u7684\u7b80\u4ecb<\/strong><\/p>\n\n\n\n<p><br>A.&nbsp;\u5168\u7403\u5f81\u7a0e\u5236\u5ea6 &#8211; \u82f1\u56fd\u5c45\u6c11(Resident) vs \u975e\u82f1\u56fd\u5c45\u501f\u5c45\u6c11 (Non-domiciled Resident)<\/p>\n\n\n\n<p>\u82f1\u56fd\u5c45\u6c11<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4f60\u662f\u82f1\u56fd\u5c45\u6c11\uff0c\u4fbf\u8981\u4e3a\u6e90\u81ea\u82f1\u56fd\u53ca\u6d77\u5916\u7684\u6536\u5165\u7f34\u7a0e\u3002<\/li>\n\n\n\n<li>\u4e00\u822c\u800c\u8a00\uff0c\u53ea\u8981\u4f60\u5728\u6bcf\u7a0e\u6536\u5e74\u5ea6\uff084\u67086\u65e5\u81f3\u6765\u5e744\u67085\u65e5\uff09\u4e8e\u82f1\u56fd\u9017\u7559\u591a\u4e8e183\u65e5\uff0c\u5c31\u81ea\u52a8\u5b9a\u4e49\u4e3a\u7a0e\u52a1\u5c45\u6c11\uff08Tax-Resident\uff09\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u975e\u82f1\u56fd\u5c45\u501f\u5c45\u6c11(Non-domiciled Resident)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4f60\u5c45\u4f4f\u5728\u82f1\u56fd\uff0c\u4f46\u5e76\u975e\u82f1\u56fd\u5c45\u7c4d\u5c45\u6c11\uff0c\u90a3\u4e48\u53ea\u6709\u6e90\u4e8e\u82f1\u56fd\u7684\u6536\u5165\u548c\u6536\u76ca\u8981\u7f34\u7a0e\uff0c\u800c\u5bf9\u4e8e\u6d77\u5916\u6536\u5165\uff0c\u4f60\u53ef\u9009\u62e9\u7533\u8bf7\u4ee5\u6c47\u6b3e\u5236\u8ba1\u7a0e(Remittance Basis) \uff0c\u5373\u53ea\u628a\u6c47\u5165\u82f1\u56fd\u7684\u6d77\u5916\u6536\u5165\u548c\u6536\u76ca\u8ba1\u7a0e\u3002<\/li>\n\n\n\n<li>\u5c45\u7c4d (domicile)\u662f\u4e2a\u666e\u901a\u6cd5\u6982\u5ff5\uff0c\u610f\u65e8\u4f60\u89c6\u4e3a\u6c38\u4e45\u5c45\u6240\u7684\u56fd\u5bb6\u6216\u5730\u533a\u3002\u8981\u786e\u5b9a\u5c45\u7c4d\u6709\u53ef\u80fd\u6d89\u53ca\u590d\u6742\u7684\u6cd5\u5f8b\u4e8b\u5b9e\uff0c\u8003\u8651\u56e0\u7d20\u5305\u62ec\u4e3a\u4f60\u7684\u51fa\u751f\u5730\u3001\u4e8e\u82f1\u56fd\u9017\u7559\u7684\u65f6\u95f4\u957f\u77ed\u3001\u662f\u5426\u6709\u610f\u4e8e\u82f1\u56fd\u6c38\u4e45\u5b9a\u5c45\u7b49\u7b49\u3002<\/li>\n\n\n\n<li>\u503c\u5f97\u6ce8\u610f\u7684\u662f\u5982\u4f60\u572820\u5e74\u5185\u670915\u5e74\u90fd\u662f\u82f1\u56fd\u7a0e\u52a1\u5c45\u6c11\uff08\u5373\u4f7f\u5c45\u7c4d\u5e76\u975e\u82f1\u56fd\uff09\uff0c\u4f60\u5c06\u5728\u7b2c16\u5e74\u8d77\u81ea\u52a8\u88ab\u89c6\u4e3a\u5177\u6709\u82f1\u56fd\u5c45\u7c4d\u7684\u4eba\uff08Deemed Domicile\uff09\uff0c\u5e76\u9700\u8981\u4e3a\u6e90\u81ea\u82f1\u56fd\u53ca\u6d77\u5916\u7684\u6536\u5165\u7f34\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p>B. \u9999\u6e2f\u4e0e\u82f1\u56fd\u7b7e\u8ba2\u7684\u53cc\u8fb9\u7a0e\u52a1\u6761\u7ea6 (Double Taxation Agreement)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9999\u6e2f\u4e0e\u82f1\u56fd\u6709\u7b7e\u8ba2\u53cc\u8fb9\u7a0e\u52a1\u6761\u7ea6\uff0c\u8ba2\u660e\u53cc\u65b9\u7684\u5f81\u7a0e\u6743\uff0c\u4ea6\u5b9a\u660e\u4e0d\u540c\u88ab\u52a8\u6536\u5165\u7684\u7a0e\u7387\u5bbd\u514d\uff0c\u4ee5\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>3. \u79fb\u6c11\u524d\u7684\u7a0e\u52a1\u8ba1\u753b<\/strong><\/p>\n\n\n\n<p>A.&nbsp;\u5efa\u7acb\u201c\u5e72\u51c0\u8d44\u672c\u201d(Clean Capital)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9996\u6b21\u6210\u4e3a\u82f1\u56fd\u7a0e\u52a1\u5c45\u6c11\u4ee5\u524d\u6240\u4ea7\u751f\u7684\u6d77\u5916\u6536\u5165\u6216\u6536\u76ca\u4e00\u822c\u79f0\u4e3a\u201c\u5e72\u51c0\u8d44\u672c\u201d\u3002\u5373\u4f7f\u8be5\u8d44\u91d1\u88ab\u6c47\u5165\u82f1\u56fd\uff0c\u90fd\u4e0d\u4f1a\u88ab\u5f81\u7a0e\u3002<\/li>\n\n\n\n<li>\u5728\u6210\u4e3a\u82f1\u56fd\u7a0e\u52a1\u5c45\u6c11\u4e4b\u524d\uff0c\u5e94\u8be5\u5c06\u201c\u5e72\u51c0\u8d44\u672c\u201d\u8fdb\u884c\u5206\u79bb\u3002\u5426\u5219\u5982\u679c\u8be5\u8d44\u91d1\u548c\u6210\u4e3a\u7a0e\u52a1\u5c45\u6c11\u540e\u4ea7\u751f\u7684\u8d44\u91d1\u6df7\u5408\uff0c\u539f\u672c\u7684\u201c\u5e72\u51c0\u8d44\u672c\u201d\u4ea6\u6709\u673a\u4f1a\u88ab\u5f81\u7a0e\u3002<\/li>\n\n\n\n<li>\u4ee5\u8fbe\u81f3 \u201c\u5e72\u51c0\u8d44\u672c\u201d \u5206\u79bb\uff0c\u4f60\u53ef\u5f00\u8bbe\u4e0d\u540c\u94f6\u884c\u8d26\u6237\uff0c\u4ee5\u5355\u72ec\u7ba1\u7406 \u201c\u5e72\u51c0\u8d44\u672c\u201d\u3001\u5229\u606f\u5e10\u6237\u548c\u8d44\u672c\u6536\u76ca\u5e10\u6237\u7b49\u3002<\/li>\n<\/ul>\n\n\n\n<p>B.&nbsp;\u59a5\u5584\u5b89\u6392\u6bcf\u5e74\u5c45\u82f1\u65e5\u5b50<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4e0a\u6240\u8ff0\uff0c\u5982\u4f60\u572820\u5e74\u5185\u670915\u5e74\u6bcf\u5e74\u7559\u82f1\u65e5\u5b50\u591a\u4e8e183\u5929\uff0c\u4fbf\u4f1a\u88ab\u89c6\u4e3a\u82f1\u56fd\u5c45\u7c4d(domicile)\uff0c\u8fd9\u4f1a\u5f71\u54cd\u4f60\u53ef\u5426\u7533\u8bf7\u4ee5\u6c47\u6b3e\u5236\u8ba1\u7a0e\u53ca\u9057\u4ea7\u7a0e\u7f34\u7eb3\u591a\u5be1\u3002<\/li>\n<\/ul>\n\n\n\n<p>C.&nbsp;\u4f5c\u597d\u8d44\u4ea7\u627f\u7ee7\u5b89\u6392<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5982\u4f60\u6253\u7b97\u4fdd\u7559\u9999\u6e2f\u4f5c\u4e3a\u4f60\u7684\u5c45\u7c4d (domicile)\uff0c\u5efa\u8bae\u5e94\u8ba2\u7acb\u9999\u6e2f\u9057\u5631\u4ee5\u6db5\u76d6\u9999\u6e2f\u8d44\u4ea7\u3002<\/li>\n<\/ul>\n\n\n\n<p>D.&nbsp;\u8bbe\u7acb\u4fe1\u6258<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6d77\u5916\u4fe1\u6258\u7684\u8bbe\u7acb\u80fd\u6709\u6548\u5730\u8fbe\u81f3\u7a0e\u52a1\u9012\u5ef6\u751a\u81f3\u51cf\u514d\u3002\u6d77\u5916\u4fe1\u6258\u7684\u6d77\u5916\u6536\u5165\u548c\u6536\u76ca\u4e00\u822c\u65e0\u9700\u7f34\u82f1\u56fd\u6240\u5f97\u548c\u5229\u5f97\u7a0e\u3002<\/li>\n\n\n\n<li>\u81f3\u4e8e\u82f1\u56fd\u9057\u4ea7\u7a0e\uff0c\u82f1\u56fd\u975e\u5c45\u7c4d\u5c45\u6c11\u8bbe\u7acb\u7684\u6d77\u5916\u4fe1\u6258\u7684\u6d77\u5916\u8d44\u4ea7\u65e0\u9700\u7f34\u7a0e\u3002\u53ea\u8981\u4fe1\u6258\u8bbe\u7acb\u4eba\u5728\u8bbe\u7acb\u4fe1\u6258\u65f6\u662f\u82f1\u56fd\u975e\u5c45\u7c4d\u5c45\u6c11\uff0c\u5373\u4f7f\u4e4b\u540e\u4fe1\u6258\u8bbe\u7acb\u4eba\u83b7\u5f97\u5c45\u7c4d\uff0c\u4fe1\u6258\u540d\u4e0b\u7684\u6d77\u5916\u8d44\u4ea7\u4ea6\u65e0\u9700\u7f34\u82f1\u56fd\u9057\u4ea7\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;\u8054\u7edc\u6211\u4eec:<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/oln-law.com\/wp-content\/uploads\/sites\/25\/2021\/09\/ANNA1.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/oln-law.com\/zh-cn\/our-people\/anna-chan\/\">Anna Chan \u9648\u97f5\u797a\u5f8b\u5e08<\/a><br>Partner \u5408\u4f19\u4eba<br><a href=\"mailto:anna.chan@oln-law.com\">anna.chan@oln-law.com<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/oln-law.com\/wp-content\/uploads\/sites\/25\/2021\/09\/victorng1-1.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/oln-law.com\/zh-cn\/victor-ng\">Victor Ng&nbsp;\u5434\u5149\u61cb\u5f8b\u5e08<\/a><br>Partner \u5408\u4f19\u4eba<br><a href=\"mailto:jay.tai%E2%80%8B%E2%80%8B@oln-law.com\">victor.ng@oln-law.com<\/a><\/p>\n\n\n\n<p>\u514d\u8d23\u58f0\u660e\uff1a\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\u3002\u672c\u6587\u4e2d\u7684\u4efb\u4f55\u5185\u5bb9\u5747\u4e0d\u5f97\u89e3\u91ca\u4e3a\u5bf9\u4efb\u4f55\u4eba\u63d0\u4f9b\u7684\u82f1\u56fd\u6216\u9999\u6e2f\u6cd5\u5f8b\u610f\u89c1\u6216\u4efb\u4f55\u4e0e\u6b64\u6709\u5173\u7684\u6cd5\u5f8b\u610f\u89c1\u3002\u9ad8\u674e\u4e25\u5f8b\u5e08\u4e8b\u52a1\u6240\u5bf9\u4efb\u4f55\u4eba\u56e0\u672c\u6587\u6240\u6240\u8f7d\u7684\u4efb\u4f55\u5185\u5bb9\u800c\u884c\u6240\u9020\u6210\u7684\u4efb\u4f55\u635f\u5931\u548c\/\u6216\u635f\u5bb3\u4e0d\u627f\u62c5\u4efb\u4f55\u8d23\u4efb\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u82f1\u56fd\u4e0e\u9999\u6e2f\u7684\u7a0e\u5236\u7684\u5206\u522b \u9999\u6e2f \u82f1\u56fd &nbsp; \u5165\u606f\u7a0e \u7269\u4e1a\u6536\u5165\u7a0e \u516c\u53f8\u5229\u5f97\u7a0e \u80a1\u606f\u7a0e \u8d44\u4ea7\u589e\u503c\u7a0e \u571f\u5730\u7a0e \u7269\u4e1a\u5370\u82b1\u7a0e \u9057\u4ea7\u7a0e \u9999\u6e2f 2% &#8211; 17% \u51c0\u79df\u91d1\u6536\u5165\u768415% 16.5% (\u6b63\u5e38\u7a0e\u7387) 8.25%(\u4e0d\u8d85\u8fc7$2,000,000\u7684\u5e94\u8bc4\u7a0e\u5229\u6da6) \u6c92\u6709 \u6c92\u6709 \u5dee\u9977:5% \u5730 \u79df: 3% $100 &#8211; 15% 2005 \u5e74 7 \u6708 15 \u65e5\u540e\u53d6\u6d88\u9057\u4ea7\u7a0e \u82f1\u56fd 20% &#8211; 45% \u7269\u4e1a\u6240\u5f97\u79df\u91d1\u6536\u5165\u8fde\u540c\u4e2a\u4eba\u5165\u606f\u8ba1\u7b97\u7a0e\u6b3e 19% (\u6b63\u5e38\u7a0e\u7387) 7.5% &#8211; 38.1% (\u89c6\u4e4e\u7a0e\u7ea7) 10% &#8211; 28% (\u89c6\u4e4e\u7a0e\u7ea7\u548c\u8d44\u4ea7\u7c7b\u522b) \u5e02\u653f\u7a0e: \u00a31,070.22 &#8211; \u00a33,210.66 &#8230;<\/p>\n","protected":false},"author":20,"featured_media":2379,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[61],"tags":[],"featured_post":[],"class_list":{"0":"post-1907","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-oln","8":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u6709\u5173\u82f1\u56fd\u7a0e\u52a1\u7684\u7b80\u5355\u6458\u8981 | OLN<\/title>\n<meta name=\"description\" content=\"\u8fd9\u7bc7\u6587\u7ae0\u52a9\u4f60\u4e86\u89e3\u6709\u5173\u82f1\u56fd\u7a0e\u52a1\u7684\u7b80\u5355\u6458\u8981\u5305\u62ec\u82f1\u56fd\u4e0e\u9999\u6e2f\u7684\u7a0e\u5236\u7684\u5206\u522b\u3001\u82f1\u56fd\u7a0e\u5236\u7684\u7b80\u4ecb\u3001\u53ca\u79fb\u6c11\u524d\u7684\u7a0e\u52a1\u8ba1\u753b: \u5efa\u7acb\u201c\u5e72\u51c0\u8d44\u672c&quot;\uff0c\u59a5\u5584\u5b89\u6392\u6bcf\u5e74\u5c45\u82f1\u65e5\u5b50\uff0c\u4f5c\u597d\u8d44\u4ea7\u627f\u7ee7\u5b89\u6392\uff0c\u53ca\u8bbe\u7acb\u4fe1\u6258\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oln-law.com\/zh-cn\/uk-tax-system\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6709\u5173\u82f1\u56fd\u7a0e\u52a1\u7684\u7b80\u5355\u6458\u8981 | OLN\" \/>\n<meta property=\"og:description\" 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