{"id":13005,"date":"2022-05-19T10:38:09","date_gmt":"2022-05-19T02:38:09","guid":{"rendered":"https:\/\/cdo.develpress.com\/?p=13005"},"modified":"2022-05-19T10:38:09","modified_gmt":"2022-05-19T02:38:09","slug":"%e5%b9%b3%e5%8f%b0%e7%bb%8f%e6%b5%8e%e7%a8%8e%e6%94%b6%e6%94%bf%e7%ad%96%e5%92%8c%e6%b2%bb%e7%90%86%e7%9a%84%e5%9b%bd%e9%99%85%e7%bb%8f%e9%aa%8c%e5%8f%8a%e5%90%af%e7%a4%ba","status":"publish","type":"post","link":"https:\/\/cdo.develpress.com\/?p=13005","title":{"rendered":"\u5e73\u53f0\u7ecf\u6d4e\u7a0e\u6536\u653f\u7b56\u548c\u6cbb\u7406\u7684\u56fd\u9645\u7ecf\u9a8c\u53ca\u542f\u793a"},"content":{"rendered":"<p style=\"text-indent:2em;\" class=\"p1\">\u6234\u6167 \u6768\u7389<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u968f\u7740\u6570\u5b57\u6280\u672f\u8fc5\u901f\u53d1\u5c55\uff0c \u4f9d\u6258\u7f51\u7edc\u5e73\u53f0\u5f00\u5c55\u4ea4\u6613\u7684\u5e73\u53f0\u7ecf\u6d4e\u8fc5\u901f\u5d1b\u8d77\uff0c\u5404\u79cd\u65b0\u578b\u5546\u4e1a\u6a21\u5f0f\u4e0d\u65ad\u6d8c\u73b0\uff0c\u8fd9\u5bf9\u56fd\u5bb6\u73b0\u6709\u7a0e\u6536\u4f53\u7cfb\u5e26\u6765\u4e86\u6311\u6218\u3002<span class=\"s1\">OECD<\/span>\u3001\u6b27\u76df\u548c\u51e0\u4e2a\u4e3b\u8981\u56fd\u5bb6\uff0c\u4ece\u7a0e\u6536\u653f\u7b56\u548c\u7a0e\u6536\u5f81\u7ba1\u4e24\u4e2a\u5c42\u9762\u51fa\u53f0\u548c\u5b9e\u65bd\u7684\u76f8\u5173\u89c4\u5b9a\u548c\u505a\u6cd5\u503c\u5f97\u501f\u9274\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p2\">\u5e73\u53f0\u7ecf\u6d4e\u7a0e\u6536\u653f\u7b56\u7684\u56fd\u9645\u7ecf\u9a8c<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\uff08\u4e00\uff09\u7a0e\u6536\u653f\u7b56\u65b9\u9762<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u8fd9\u91cc\u7740\u91cd\u4ecb\u7ecd\u4e0b<span class=\"s1\">OECD<\/span>\u7684\u6570\u5b57\u7a0e\u5236\u5de5\u4f5c\u8fdb\u5c55\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\"><span class=\"s1\">OECD<\/span>\u8fd1\u51e0\u5e74\u5c31\u5982\u4f55\u5bf9\u6570\u5b57\u7ecf\u6d4e\u5f81\u7a0e\u51fa\u53f0\u4e86\u4e00\u7cfb\u5217\u6587\u4ef6\u3002\u4ece<span class=\"s1\">2013<\/span>\u5e74\u5176\u53d1\u8d77\u9632\u6b62\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u9879\u76ee\u7684<span class=\"s1\">15<\/span>\u9879\u8ba1\u5212\uff08\u5176\u4e2d\u7b2c\u4e00\u9879\u884c\u52a8\u8ba1\u5212\u5c31\u662f\u89e3\u51b3\u6570\u5b57\u7ecf\u6d4e\u4e0b\u7684\u7a0e\u6536\u6311\u6218\u95ee\u9898\uff09\u5f00\u59cb\uff0c\u5148\u540e\u53d1\u5e03\u4e86\u591a\u9879\u7814\u7a76\u62a5\u544a\u3001\u653f\u7b56\u7b80\u62a5\uff0c<span class=\"s1\">2019<\/span>\u5e74\u63d0\u51fa\u4e09\u4efd\u63d0\u6848\uff0c\u52fe\u753b\u51fa\u652f\u67f1\u4e00\u3001\u652f\u67f1\u4e8c\u84dd\u56fe\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u5176\u4e2d\uff0c\u652f\u67f1\u4e00\u63d0\u51fa\u5bf9\u9762\u5411\u6d88\u8d39\u8005\u7684\u5927\u578b\u6570\u5b57\u4f01\u4e1a\uff08\u5c06\u4ece\u5168\u7403\u5408\u5e76\u6536\u5165\u4e3a200\u4ebf\u6b27\u5143\u7684\u4f01\u4e1a\u5f00\u59cb\u5b9e\u65bd\uff09\uff0c\u6309\u65b0\u5b9e\u9645\u8054\u7cfb\u89c4\u5219\u548c\u7edf\u4e00\u65b9\u6cd5\u5f81\u6536\u6570\u5b57\u7a0e\u3002\u65b0\u5b9e\u9645\u8054\u7cfb\u89c4\u5219\u6307\u5f53\u4e00\u4e2a\u4f01\u4e1a\u4e0e\u5e02\u573a\u56fd\u6709\u6301\u7eed\u4e14\u91cd\u5927\u8054\u7cfb\u65f6\uff0c\u5e02\u573a\u56fd\u5bf9\u8be5\u4f01\u4e1a\u6709\u5f81\u7a0e\u6743\uff0c\u800c\u4e0d\u8003\u8651\u5176\u662f\u5426\u5728\u5e02\u573a\u56fd\u6709\u5b9e\u9645\u573a\u6240\u3002\u201c \u7edf\u4e00\u65b9\u6cd5\u201d \u5219\u63d0\u51fa\u5c06\u5229\u6da6\u5212\u5206\u4e3a\u4e09\u7c7b\uff0c \u91d1\u989d<span class=\"s1\">A<\/span>\u4e3a\u6839\u636e\u65b0\u5f81\u7a0e\u6743\u800c\u5206\u914d\u7ed9\u5e02\u573a\u56fd\u7684\u5269\u4f59\u5229\u6da6\uff0c\u91d1\u989d<span class=\"s1\">B <\/span>\u4e3a\u901a\u8fc7\u5e02\u573a\u8425\u9500\u548c\u5206\u9500\u7b49\u5e38\u89c4\u6d3b\u52a8\u53d6\u5f97\u7684\u56fa\u5b9a\u56de\u62a5\uff0c \u91d1\u989d<span class=\"s1\">C<\/span>\u4e3a\u8d85\u51fa\u6216\u4e0d\u5c5e\u4e8e\u91d1\u989d<span class=\"s1\">B<\/span>\u89c4\u5b9a\u8303\u56f4\u7684\u6d3b\u52a8\u6240\u521b\u9020\u7684\u989d\u5916\u5229\u6da6\uff1b\u5e76\u901a\u8fc7\u4e00\u5b9a\u5206\u914d\u673a\u5236\u5206\u914d\u7ed9\u5e02\u573a\u56fd\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u652f\u67f1\u4e8c\u65e8\u5728\u51cf\u5c11\u8de8\u56fd\u516c\u53f8\u5229\u7528\u5b9e\u884c\u4f4e\u7a0e\u7387\u4f18\u60e0\u7684\u7a0e\u6536\u7ba1\u8f96\u533a\u5c55\u5f00\u7684\u7a0e\u6536\u7ade\u4e89\u3002\u4e3a\u6b64\uff0c \u9488\u5bf9\u5e74\u6536\u5165<span class=\"s1\">7.5<\/span>\u4ebf\u6b27\u5143\u53ca\u4ee5\u4e0a\u7684\u8de8\u56fd\u516c\u53f8\uff0c\u5f15\u5165<span class=\"s1\">15%<\/span>\u7684\u6700\u4f4e\u6709\u6548\u7a0e\u7387\uff0c \u5e76\u6309\u8be5\u516c\u53f8\u5728\u5404\u7a0e\u6536\u8f96\u533a\u7684\u6709\u6548\u7a0e\u7387\u8861\u91cf\u3002\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u63d0\u6848\uff08 G L O B E \u63d0\u6848\uff09 \u63d0\u51fa\u4e86\u56db\u4e2a\u89c4\u5219\uff0c \u5373\u8ba1\u5165\u6240\u5f97\u89c4\u5219\u3001\u8f6c\u6362\u89c4\u5219\u3001\u5bf9\u5916\u652f\u4ed8\u6b3e\u9879\u5f81\u7a0e\u4e0d\u8db3\u89c4\u5219\u3001\u5e94\u4e88\u5f81\u7a0e\u89c4\u5219\uff08\u5177\u4f53\u5185\u5bb9\u53c2\u89c1\u5b50\u8bfe\u9898\u7a3f\uff09\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u76ee\u524d\u53cc\u652f\u67f1\u65b9\u6848\u5df2\u83b7\u5305\u5bb9\u6027\u6846\u67b6\u4e2d<span class=\"s1\">130<\/span>\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u7684\u652f\u6301\u3002\u6700\u7ec8\u65b9\u6848\u7684\u5177\u4f53\u7ec6\u8282\u4ecd\u6709\u5f85\u516c\u5e03\uff0c\u6cd5\u5f8b\u6587\u672c\u4ecd\u6709\u5f85\u64b0\u5199\uff0c\u9884\u8ba1\u5176\u8981\u6700\u7ec8\u751f\u6548\u8fd8\u9700\u8981\u4e00\u4e9b\u6cd5\u5f8b\u7a0b\u5e8f\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u76ee\u524d\uff0c\u6cd5\u56fd\u3001\u82f1\u56fd\u3001\u9a6c\u6765\u897f\u4e9a\u3001\u4ee5\u8272\u5217\u7b49\u56fd\u5df2\u5355\u8fb9\u5b9e\u884c\u6570\u5b57\u670d\u52a1\u7a0e\uff0c\u6b27\u76df\u4e5f\u66fe\u51fa\u53f0\u6570\u5b57\u670d\u52a1\u7a0e\u4e34\u65f6\u65b9\u6848\uff0c\u5176\u4e2d\u5747\u91c7\u7528\u4e86\u6309\u201c\u865a\u62df\u5e38\u8bbe\u673a\u6784\u201d\u5f81\u7a0e\u7684\u7406\u5ff5\uff0c\u53ea\u662f\u5728\u5f81\u7a0e\u4e1a\u52a1\u8303\u56f4\u548c\u5f81\u7a0e\u5bf9\u8c61\u6536\u5165\u95e8\u69db\u4e0a\u4e0d\u540c\u3002\u4f46\u662f\uff0c\u5982\u679c\u7ecf\u5408\u7ec4\u7ec7\u4e3b\u5bfc\u7684\u53cc\u652f\u67f1\u65b9\u6848\u6700\u7ec8\u901a\u8fc7\u5b9e\u884c\uff0c\u8fd9\u4e9b\u5355\u8fb9\u6570\u5b57\u670d\u52a1\u7a0e\u548c\u65b9\u6848\u9884\u8ba1\u4f1a\u53d6\u6d88\u3002\u6545\u8fd9\u91cc\u4e0d\u518d\u8d58\u8ff0\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\uff08\u4e8c\uff09\u7a0e\u6536\u5f81\u7ba1\u65b9\u9762<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">1.OECD\u9488\u5bf9\u7a0e\u6536\u5f81\u7ba1\u7684\u7814\u7a76\u548c\u5efa\u8bae<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\"><span class=\"s1\">2019<\/span>\u5e74<span class=\"s1\">3<\/span>\u6708\uff0c<span class=\"s1\">OECD<\/span>\u53d1\u5e03\u8fc7\u4e00\u4efd\u62a5\u544a\u300a\u5171\u4eab\u7ecf\u6d4e\u548c\u96f6\u5de5\u7ecf\u6d4e\uff1a\u5bf9\u5e73\u53f0\u9500\u552e\u8005\u7684\u6709\u6548\u7a0e\u6536\u300b\uff0c\u5bf9\u672a\u6765\u5982\u4f55\u5b8c\u5584\u5e73\u53f0\u7ecf\u6d4e\u7684\u7a0e\u6536\u5f81\u7ba1\u63d0\u51fa\u4e86\u4e00\u4e9b\u5efa\u8bae\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u62a5\u544a\u6307\u51fa\uff0c\u5e73\u53f0\u7ecf\u6d4e\u7684\u4ee5\u4e0b\u7279\u5f81\u5bf9\u7a0e\u6536\u5f81\u7ba1\u63d0\u51fa\u4e86\u65b0\u7684\u6311\u6218\uff1a\u7eb3\u7a0e\u4eba\u5bf9\u5176\u4f5c\u4e3a\u5e73\u53f0\u9500\u552e\u8005\u7684\u7eb3\u7a0e\u4e49\u52a1\u53ef\u80fd\u5e76\u4e0d\u591f\u6e05\u695a\uff1b\u4e00\u4e9b\u4ea4\u6613\u6d3b\u52a8\u53ef\u80fd\u5168\u65b0\u6216\u672a\u66fe\u7eb3\u5165\u5f81\u7a0e\u8303\u56f4\uff1b\u7ecf\u5e73\u53f0\u53d6\u5f97\u7684\u6536\u5165\u53ef\u80fd\u662f\u96f6\u6563\u7684\u3002\u56e0\u6b64\uff0c\u5efa\u7acb\u6709\u6548\u5f81\u7ba1\u673a\u5236\u975e\u5e38\u5fc5\u8981\u3002\u6709\u56db\u79cd\u6539\u5584\u7a0e\u6536\u5f81\u7ba1\u7684\u63aa\u65bd\u53ef\u4f9b\u53c2\u8003\uff0c\u5373\u7a0e\u6cd5\u77e5\u8bc6\u7684\u666e\u53ca\u5ba3\u4f20\u3001\u7b80\u5316\u7acb\u6cd5\u3001\u4ee3\u6263\u4ee3\u7f34\u673a\u5236\u3001\u8bc6\u522b\u5e73\u53f0\u9500\u552e\u5546\u8eab\u4efd\u3002\u5176\u4e2d\u7a0e\u6cd5\u666e\u53ca\u5ba3\u4f20\u65b9\u9762\uff0c\u53ef\u901a\u8fc7\u7a0e\u52a1\u673a\u5173\u7f51\u7ad9\u5ba3\u4f20\uff0c\u53ef\u7531\u7a0e\u52a1\u673a\u5173\u76f4\u63a5\u53c2\u4e0e\uff08\u5982\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\u4f1a\u901a\u77e5\u5171\u4eab\u53f8\u673a\u6ce8\u518c\u4e3aG S T\u7eb3\u7a0e\u4eba\uff09\uff0c\u53ef\u901a\u8fc7\u5a92\u4f53\u63a8\u5e7f\uff0c\u53ef\u4e0e\u5404\u79cd\u8d38\u6613\u673a\u6784\u6216\u884c\u4e1a\u7ec4\u7ec7\u5408\u4f5c\u3002\u7b80\u5316\u7acb\u6cd5\u65b9\u9762\uff0c\u4f8b\u5982\u82f1\u56fd\u5bf9\u7279\u5b9a\u4ea4\u6613\u7684\u6536\u5165\u76f4\u63a5\u89c4\u5b9a\u514d\u5f81\u989d\u3002\u4ee3\u6263\u4ee3\u7f34\u65b9\u9762\uff0c \u4f8b\u5982\u610f\u5927\u5229\u7a0e\u52a1\u5c40\u8981\u6c42\u53c2\u4e0e\u7ebf\u4e0a\u652f\u4ed8\u7684\u4e2d\u4ecb\u673a\u6784\u4ee3\u6263\u4ee3\u7f34\u4e2a\u7a0e\u7b49\u3002\u8bc6\u522b\u5e73\u53f0\u9500\u552e\u8005\u8eab\u4efd\u65b9\u9762\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u901a\u8fc7\u516c\u5171\u6e20\u9053\u83b7\u53d6\u6570\u636e\uff08\u4f46\u4f1a\u6d89\u53ca\u662f\u5426\u4e0e\u6570\u636e\u4fdd\u62a4\u6cd5\u89c4\u51b2\u7a81\u7684\u95ee\u9898\uff09\uff0c \u53ef\u4e0e\u5e73\u53f0\u8fd0\u8425\u5546\u7b7e\u8ba2\u81ea\u613f\u4fe1\u606f\u5171\u4eab\u534f\u8bae\uff0c\u4e5f\u53ef\u4ee5\u6cd5\u5f8b\u6388\u6743\u5176\u901a\u8fc7\u5e73\u53f0\u83b7\u53d6\u6570\u636e\u3002\u6cd5\u5f8b\u6388\u6743\u65b9\u5f0f\u4e2d\uff0c\u9700\u6ce8\u610f\uff0c\u5bf9\u56fd\u5916\u5e73\u53f0\u8fd0\u8425\u5546\uff0c\u9700\u8981\u8003\u8651\u7a0e\u6536\u60c5\u62a5\u4ea4\u6362\u8981\u6c42\uff0c\u6216\u5728\u6cd5\u5f8b\u4e2d\u89c4\u5b9a\u5e73\u53f0\u5411\u7a0e\u52a1\u673a\u5173\u6c47\u62a5\u5e73\u53f0\u4e0a\u7684\u9500\u552e\u8005\u76f8\u5173\u7a0e\u6536\u4fe1\u606f\u3002\u6700\u540e\uff0c \u7ecf<span class=\"s1\">OECD<\/span>\u7a0e\u6536\u8bba\u575b\u6210\u5458\u56fd\u8ba8\u8bba\u540e\uff0c<span class=\"s1\">OECD<\/span>\u63d0\u51fa\u4e09\u6761\u5efa\u8bae\uff1a\u5efa\u7acb\u4e00\u5957\u53ef\u80fd\u7684\u884c\u4e3a\u51c6\u5219\uff1b\u7ee7\u7eed\u5173\u6ce8\u4e0d\u5408\u89c4\u7684\u8bc1\u636e\u6536\u96c6\uff1b\u53d1\u5c55\u6807\u51c6\u62a5\u544a\u7acb\u6cd5\u6a21\u5f0f\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">2.\u6fb3\u5927\u5229\u4e9a\u7684\u5b9e\u8df5<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u6fb3\u5927\u5229\u4e9a\u9488\u5bf9\u51e0\u79cd\u4e0d\u540c\u7c7b\u578b\u7684\u5171\u4eab\u7ecf\u6d4e\u6d3b\u52a8\u7a0e\u6536\u5f81\u7ba1\u5206\u522b\u51fa\u53f0\u4e86\u4e00\u4e9b\u89c4\u5b9a\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p1\">\u4f8b\u5982\uff0c\u5171\u4eab\u4e58\u8f66\u7c7b\u6d3b\u52a8\uff0c \u89c4\u5b9a\u53f8\u673a\u9700\u5728\u63d0\u4f9b\u7b2c\u4e00\u5355\u8f7d\u5ba2\u670d\u52a1\u524d\u6ce8\u518c<span class=\"s1\">GST<\/span>\uff0c\u6ce8\u518c\u6210<span class=\"s1\">GST <\/span>\u7eb3\u7a0e\u4eba\u540e\uff0c 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class=\"p2\">\u5bf9\u4e8e\u6574\u79df\u6216\u5206\u79df\u623f\u4ea7\u7c7b\u5171\u4eab\u5e73\u53f0\uff0c\u6fb3\u5927\u5229\u4e9a\u89c4\u5b9a\uff0c\u4e0d\u8003\u8651\u6ce8\u518c\u5e73\u53f0\u7684\u7528\u6237\u8eab\u4efd\uff0c\u623f\u4ea7\u6240\u6709\u4eba\u5747\u9700\u5c06\u79df\u91d1\u6536\u5165\u7eb3\u5165\u6240\u5f97\u7a0e\u7533\u62a5\uff1b\u4e0e\u51fa\u79df\u76f8\u5173\u7684\u8d39\u7528\u548c\u5e73\u53f0\u6536\u53d6\u7684\u670d\u52a1\u8d39\u53ca\u4f63\u91d1\u53ef\u5728\u6240\u5f97\u7a0e\u524d\u6263\u9664\uff1b\u4e2a\u4eba\u901a\u8fc7\u6570\u5b57\u5e73\u53f0\u6574\u79df\u6216\u5206\u79df\u81ea\u4f4f\u623f\u6240\u5f97\u79df\u91d1\u6536\u5165\u4e0d\u9700\u7f34\u7eb3<span class=\"s1\">GST<\/span>\uff0c\u4f46\u7ecf\u8425\u5546\u4e1a\u4f4f\u6240\u79df\u8d41\u7684\u4f01\u4e1a\u6240\u5f97\u79df\u91d1\u6536\u5165\u9700\u7f34\u7eb3<span class=\"s1\">GST<\/span>\uff1b\u7eb3\u7a0e\u4eba\u9700\u4fdd\u5b58\u5e73\u53f0\u5f00\u5177\u7684\u6536\u5165\u8bc1\u660e\u7b49\u76f8\u5173\u8bfe\u7a0e\u4f9d\u636e\u8d44\u6599\u3002<\/p>\n<p style=\"text-indent:2em;\" class=\"p2\">\u5bf9\u5171\u4eab\u8d44\u4ea7\u7c7b\u5e73\u53f0\uff0c \u89c4\u5b9a\u7ecf\u8425\u5171\u4eab\u8d44\u4ea7\u7684\u4f01\u4e1a\u5728\u6ee1\u8db3\u4e00\u5b9a\u6761\u4ef6\u65f6\u9700\u7533\u8bf7<span class=\"s1\">ABN<\/span>\u6ce8\u518c<span class=\"s1\">GST<\/span>\uff0c\u5e76\u5c31\u5176\u8d44\u4ea7\u5171\u4eab\u4e2d\u7684\u7ecf\u8425\u6d3b\u52a8\u6536\u5165\u7533\u62a5<span class=\"s1\">GST<\/span>\uff0c\u7eb3\u7a0e\u4eba\u9700\u4fdd\u7559\u5e73\u53f0\u5f00\u5177\u7684\u6536\u5165\u8bc1\u660e\u548c\u7a0e\u524d\u6263\u9664\u7684\u652f\u51fa\u53d1\u7968\u3002<\/p>\n<p style=\"text-indent:2em;\" 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class=\"s1\">IRS<\/span>\u63d0\u9192\u7eb3\u7a0e\u4eba\uff0c\u5176\u901a\u8fc7\u5e73\u53f0\u83b7\u5f97\u7684\u5168\u90e8\u6536\u5165\uff0c\u65e0\u8bba\u662f\u8d27\u5e01\u6216\u975e\u8d27\u5e01\u5f62\u5f0f\uff0c\u90fd\u9700\u8981\u5c31\u53d6\u5f97\u7684\u6536\u5165\u603b\u989d\u5411<span class=\"s1\">IRS<\/span>\u7533\u62a5\u7eb3\u7a0e\uff1b \u7eb3\u7a0e\u4eba\u5e94\u5c06\u81ea\u7528\u90e8\u5206\u4e0e\u5e73\u53f0\u7ecf\u6d4e\u670d\u52a1\u90e8\u5206\u8d39\u7528\u6e05\u6670\u5212\u5206\uff0c\u4ec5\u5bf9\u5e73\u53f0\u7ecf\u6d4e\u76f8\u5173\u8d39\u7528\u8fdb\u884c\u7a0e\u524d\u6263\u9664\u3002\u5728\u4fe1\u606f\u6536\u96c6\u65b9\u9762\uff0c\u7f8e\u56fd\u89c4\u5b9a\uff0c\u67d0\u4e2a\u5e73\u53f0\u4e0a\u5e74\u4ea4\u6613\u989d\u548c\u4ea4\u6613\u6570\u91cf\u8d85\u8fc7\u4e00\u5b9a\u95e8\u69db\u503c\u65f6\uff0c\u5e73\u53f0\u8fd0\u8425\u5546\u6709\u586b\u62a5<span class=\"s1\">1099-K<\/span>\u8868\u683c\u4ea4\u7ed9<span 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title=\"\u9605\u8bfb\u66f4\u591a\">\u9605\u8bfb\u66f4\u591a<\/a><\/div>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"_links":{"self":[{"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=\/wp\/v2\/posts\/13005"}],"collection":[{"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13005"}],"version-history":[{"count":1,"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=\/wp\/v2\/posts\/13005\/revisions"}],"predecessor-version":[{"id":13006,"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=\/wp\/v2\/posts\/13005\/revisions\/13006"}],"wp:attachment":[{"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdo.develpress.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}