{"id":1913,"date":"2020-12-17T00:00:00","date_gmt":"2021-09-08T11:50:40","guid":{"rendered":"https:\/\/oln-law.zegal.xyz\/?p=1913"},"modified":"2026-02-05T11:35:18","modified_gmt":"2026-02-05T11:35:18","slug":"canadian-tax-system","status":"publish","type":"post","link":"https:\/\/oln-law.com\/zh-cn\/canadian-tax-system\/","title":{"rendered":"\u6709\u5173\u52a0\u62ff\u5927\u7a0e\u52a1\u7684\u7b80\u5355\u6458\u8981"},"content":{"rendered":"\n<p><strong>A.&nbsp;&nbsp;<\/strong><strong>\u6bd4\u8f83\u9999\u6e2f\u4e0e\u52a0\u62ff\u5927\u7684\u7a0e\u7387<\/strong><\/p>\n\n\n\n<p>\u9999\u6e2f\u53ea\u5f81\u6536\u6e90\u81ea\u9999\u6e2f\u7684\u6536\u5165\u548c\u4f01\u4e1a\u5229\u6da6\u7a0e \uff0c\u800c\u52a0\u62ff\u5927\u5373\u662f\u5168\u7403\u5f81\u7a0e\u3002<\/p>\n\n\n\n<table cellspacing=\"0\" class=\"MsoTableGrid\" style=\"border-collapse:collapse;border:none;height:60px\">\n\t<tbody>\n\t\t<tr>\n\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:1px solid black;vertical-align:top;width:63px\">\n\t\t\t<p style=\"margin-left:40px;text-align:center\">&nbsp;<\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:75px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:83px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u516c\u53f8\u5229\u5f97\u7a0e<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:80px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u80a1\u606f\u7a0e<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:66px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u8d44\u672c\u5229\u5f97\u7a0e<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:104px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u571f\u5730<\/span><\/strong><strong><span style=\"color:black\">\/<\/span><\/strong><strong><span style=\"color:black\">\u7269\u4e1a\u7a0e<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"background-color:#f2f2f2;border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:1px solid black;vertical-align:top;width:132px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u9057\u4ea7\u7a0e<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\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;vertical-align:top;width:63px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u9999\u6e2f<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:75px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">2% &#8211; 17%<\/span><\/span><\/p>\n\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">(\u6807\u51c6\u7a0e\u7387: 15%)<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:83px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">16.5%<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:80px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">N\/A<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:66px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">N\/A<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:104px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u5e94\u8bc4\u7a0e\u79df\u91d1\u51c0\u6536\u5165\u768415%<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:132px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u57282005\u5e747\u670815\u65e5\u6216\u4e4b\u540e\u4e0d\u5f81\u6536\u9057\u4ea7\u7a0e<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\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;vertical-align:top;width:63px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\"><strong><span style=\"color:black\">\u52a0\u62ff\u5927<\/span><\/strong><\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:75px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u8054\u90a6 + \u7701<\/span><\/span><\/p>\n\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">British Columbia (BC): 15% &#8211; 49.8%<\/span><\/span><\/p>\n\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">Ontario: 15% &#8211; 53.53%<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:83px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u8054\u90a6: 15%<\/span><\/span><\/p>\n\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">BC: 12%<\/span><\/span><\/p>\n\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">Ontario: 11.5%\/10%<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:80px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u672c\u571f\u80a1\u606f\u6536\u5165: 28%-48%<\/span><\/span><\/p>\n\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u6d77\u5916\u80a1\u606f\u6536\u5165: 100%<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:66px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">50%\u7684\u5168\u7403\u8d44\u672c\u6536\u76ca\u4f1a\u88ab\u89c6\u4e3a\u4e2a\u4eba\u6240\u5f97\u5f81\u7a0e<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:104px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u57fa\u4e8e\u8d22\u4ea7\u7684\u79df\u503c\u5e76\u6839\u636e\u5e02\u653f\u5f53\u5c40\u7684\u7a0e\u7387\u5f81\u7a0e<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t\t<td style=\"border-bottom:1px solid black;border-left:none;border-right:1px solid black;border-top:none;vertical-align:top;width:132px\">\n\t\t\t<p style=\"text-align:center\"><span style=\"font-size:11pt\"><span style=\"font-family:Calibri,sans-serif\">\u6ca1\u6709\u9057\u4ea7\u7a0e\uff0c\u4f46\u662f\u4e2a\u4eba\u4f1a\u88ab\u89c6\u4e3a\u5728\u4e34\u6b7b\u524d\u51fa\u552e\u6240\u6709\u8d44\u4ea7(deemed disposition)\uff0c\u56e0\u300c\u51fa\u552e\u300d\u800c\u6240\u5f97\u4e4b\u8d44\u4ea7\u5229\u6da6\u90fd\u987b\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e<\/span><\/span><\/p>\n\t\t\t<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p><strong>B.&nbsp;<\/strong><strong>\u7a0e\u52a1\u5c45\u6c11 (Tax Resident)<\/strong><\/p>\n\n\n\n<p>\u60a8\u662f\u5426\u987b\u7f34\u7eb3\u52a0\u62ff\u5927\u7a0e\u52a1\uff0c\u5e76\u4e0d\u5355\u5355\u53d6\u51b3\u4e8e\u60a8\u662f\u5426\u52a0\u62ff\u5927\u6c38\u4e45\u5c45\u6c11\u6216\u516c\u6c11\uff0c\u800c\u662f\u89c6\u4e4e\u60a8\u662f\u5426\u300c\u7a0e\u52a1\u516c\u6c11\u300d\u3002<\/p>\n\n\n\n<p>\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<\/p>\n\n\n\n<p>\u52a0\u62ff\u5927\u7684\u7a0e\u52a1\u5c45\u6c11\u5fc5\u987b\u7533\u62a5\u5728\u5168\u4e16\u754c\u83b7\u5f97\u7684\u6536\u5165\u3002\u76f8\u53cd\uff0c\u975e\u7a0e\u52a1\u5c45\u6c11\u53ea\u987b\u7533\u62a5\u6e90\u81ea\u52a0\u62ff\u5927\u7684\u6536\u5165\u548c\u51fa\u4ea7\u52a0\u62ff\u5927\u8d22\u4ea7\u7684\u6536\u76ca\u3002<\/p>\n\n\n\n<p><strong>C.&nbsp;&nbsp;<\/strong><strong>\u6ce8\u518c\u9000\u4f11\u50a8\u84c4\u8ba1\u5212 (RRSP)<\/strong><\/p>\n\n\n\n<p>\u6709\u522b\u4e8e\u9999\u6e2f\u7684MPF\uff0c\u52a0\u62ff\u5927\u7684\u9000\u4f11\u50a8\u84c4\u8ba1\u5212 (RRSP)\u662f\u7531\u7eb3\u7a0e\u4eba\u81ea\u5df1\u7ba1\u7406\u7684\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b83\u662f\u7a0e\u52a1\u8ba1\u5212\u7684\u91cd\u8981\u5de5\u5177\uff0c\u56e0\u4e3a\u7eb3\u7a0e\u4eba\u5728RRSP\u4f9b\u6b3e\u7684\u5e74\u5ea6\uff0c\u53ef\u51b3\u5b9a\u6295\u5165RRSP\u7684\u4f9b\u6b3e\u989d\u5ea6\uff0c\u800c\u8be5\u4f9b\u6b3e\u53ef\u4ee5\u514d\u7a0e\u3002\u8fd9\u610f\u5473\u7740\uff0c\u53ea\u8981\u60a8\u628a\u8fd9\u7b14\u8d44\u91d1\u4e00\u76f4\u4fdd\u7559\u5728RRSP\u5185\uff0c\u60a8\u53ef\u5ef6\u540eRRSP\u8ba1\u5212\u4e2d\u6240\u8d5a\u53d6\u4e4b\u6295\u8d44\u6536\u5165\u4fbf\u65e0\u987b\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\uff0c\u4ece\u800c\u6709\u6548\u8fbe\u5230\u300c\u5ef6\u540e\u8bfe\u7a0e\u300d(tax deferral)\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>D.&nbsp;<\/strong><strong>\u300c\u6210\u672c\u63d0\u5347\u300d\u6cd5 (Step-up in the cost base)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00a0\u5728\u79fb\u6c11\u52a0\u62ff\u5927\u524d\uff0c\u5efa\u8bae\u900f\u8fc7\u300c\u6210\u672c\u63d0\u5347\u300d\u6cd5\uff0c \u628a\u4e2a\u4eba\u8d44\u4ea7\u8c03\u6574\u5230\u6700\u8d34\u8fd1\u5e02\u573a\u4ef7\u503c\uff08\u800c\u975e\u60a8\u8d2d\u5165\u8d44\u4ea7\u65f6\u7684\u771f\u5b9e\u6210\u672c\uff09\uff0c\u56e0\u4e3a\u60a8\u6210\u4e3a\u52a0\u62ff\u5927\u7a0e\u52a1\u5c45\u6c11\u65f6\uff0c\u4f1a\u88ab\u89c6\u4e3a\u51fa\u552e\u6240\u6709\u8d44\u4ea7(deemed disposition)\u53ca\u4ece\u65b0\u8d2d\u5165\u8d44\u4ea7(deemed acquisition) \uff0c\u800c\u60a8\u5728\u52a0\u62ff\u5927\u5c45\u4f4f\u5176\u95f4\uff0c\u8d44\u4ea7\u7684\u589e\u503c\u8d8a\u5c11\uff0c\u987b\u7f34\u7eb3\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u5c31\u53ef\u76f8\u5e94\u51cf\u5c11\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>E.&nbsp;<\/strong><strong>\u9999\u6e2f\u4e0e\u52a0\u62ff\u5927\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a(Double Taxation Agreement (\u201cDTA\u201d))<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728DTA\u534f\u5b9a\u4e0b\uff0c\u5728\u9999\u6e2f\u6240\u7f34\u7684\u7a0e\u6b3e\uff0c\u53ef\u4ee5\u4ece\u52a0\u62ff\u5927\u6240\u5f81\u6536\u7684\u76f8\u5173\u7a0e\u9879\u4e2d\u62b5\u514d\u3002<\/li>\n\n\n\n<li>\u6b64\u5916\uff0c\u5982\u9999\u6e2f\u7684\u516c\u53f8\u4e8e\u52a0\u62ff\u5927\u8bbe\u7acb\u7684\u5e38\u8bbe\u673a\u6784\u6240\u5f97\u7684\u5229\u6da6\uff0c\u5982\u679c\u6e90\u81ea\u9999\u6e2f\uff0c DTA\u8ba2\u660e\u8be5\u516c\u53f8\u4e8e\u9999\u6e2f\u5df2\u7f34\u4ea4\u7684\u76f8\u5173\u7a0e\u9879\u53ef\u7528\u4ee5\u62b5\u514d\u5176\u52a0\u62ff\u5927\u5e94\u7f34\u4e4b\u516c\u53f8\u5229\u5f97\u7a0e\uff0c\u4ece\u800c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>F.&nbsp;<\/strong><strong>\u7a0e\u52a1\u7b79\u5212 (Tax Planning)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5206\u5272\u6536\u5165\uff08income splitting\uff09\uff1a\u5728\u79fb\u6c11\u524d\u59a5\u5584\u8fd0\u7528\u6bcf\u4e2a\u5bb6\u5ead\u6210\u5458\u7684\u514d\u7a0e\u989d\u3002<\/li>\n\n\n\n<li>\u7956\u6bcd\u4fe1\u6258\uff08Granny Trust\uff09\uff1a\u52a0\u62ff\u5927\u5c45\u6c11\u53d7\u76ca\u4eba\u5728\u63a5\u53d7Granny Trust\u7684\u5206\u914d\u6536\u76ca\u65f6\u6c38\u4e45\u514d\u7a0e\uff0c\u4f46\u5fc5\u987b\u8c28\u614e\u6210\u7acb\u53ca\u8ba1\u5212Granny Trust \u7684\u67b6\u6784\u3002<\/li>\n<\/ul>\n\n\n\n<p>\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\/stephenholmes1-1.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/oln-law.com\/zh-cn\/our-people\/stephen-holmes\/\">Stephen Holmes\u00a0<\/a><br>Registered Foreign Lawyer\u00a0 \u6ce8\u518c\u6d77\u5916\u5f8b\u5e08\uff08\u82f1\u5c5e\u54e5\u4f26\u6bd4\u4e9a\uff0c\u52a0\u62ff\u5927\uff09<br><a href=\"mailto:stephen.holmes@oln-law.com\">stephen.holmes@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\u5e94\u88ab\u89e3\u91ca\u4e3a\u5bf9\u9999\u6e2f\u7684\u6cd5\u5f8b\u5efa\u8bae\u6216\u5bf9\u4efb\u4f55\u4eba\u7684\u4efb\u4f55\u6cd5\u5f8b\u5efa\u8bae\u3002\u5bf9\u4e8e\u56e0\u672c\u6750\u6599\u800c\u5bf9\u4efb\u4f55\u4eba\u5bfc\u81f4\u7684\u4efb\u4f55\u635f\u5931\u548c\/\u6216\u635f\u5bb3\uff0c\u9ad8\u674e\u4e25\u5f8b\u5e08\u884c\u6982\u4e0d\u8d1f\u8d23\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A.&nbsp;&nbsp;\u6bd4\u8f83\u9999\u6e2f\u4e0e\u52a0\u62ff\u5927\u7684\u7a0e\u7387 \u9999\u6e2f\u53ea\u5f81\u6536\u6e90\u81ea\u9999\u6e2f\u7684\u6536\u5165\u548c\u4f01\u4e1a\u5229\u6da6\u7a0e \uff0c\u800c\u52a0\u62ff\u5927\u5373\u662f\u5168\u7403\u5f81\u7a0e\u3002 &nbsp; \u4e2a\u4eba\u6240\u5f97\u7a0e \u516c\u53f8\u5229\u5f97\u7a0e \u80a1\u606f\u7a0e 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disposition)\uff0c\u56e0\u300c\u51fa\u552e\u300d\u800c\u6240\u5f97\u4e4b\u8d44\u4ea7\u5229\u6da6\u90fd\u987b\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e B.&nbsp;\u7a0e\u52a1\u5c45\u6c11 (Tax Resident) \u60a8\u662f\u5426\u987b\u7f34\u7eb3\u52a0\u62ff\u5927\u7a0e\u52a1\uff0c\u5e76\u4e0d\u5355\u5355\u53d6\u51b3\u4e8e\u60a8\u662f\u5426\u52a0\u62ff\u5927\u6c38\u4e45\u5c45\u6c11\u6216\u516c\u6c11\uff0c\u800c\u662f\u89c6\u4e4e\u60a8\u662f\u5426\u300c\u7a0e\u52a1\u516c\u6c11\u300d\u3002 \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 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