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\/>\n\u7b2c\u4e09\uff0c\u201c\u8131\u6b27\u201d\u5c06\u5f15\u53d1\u56fd\u9645\u8bc4\u7ea7\u673a\u6784\u5bf9\u82f1\u56fd\u4ea7\u751f\u65b0\u7684\u8bc4\u4f30\u7ed3\u679c\u3002\u53d7\u82f1\u56fd\u201c\u8131\u6b27\u201d\u5f71\u54cd\uff0c\u82f1\u9551\u6c47\u7387\u8dcc\u81f331\u5e74\u65b0\u4f4e\uff0c\u6807\u51c6\u666e\u5c14\uff08Standard &amp; Poor\uff09\u548c\u60e0\u8a89\uff08Fitch Ratings\uff09\u8fd9\u4e24\u5bb6\u56fd\u9645\u8bc4\u7ea7\u673a\u6784\uff0c\u5c06\u82f1\u56fd\u201cAAA\u201d\u7684\u6700\u9ad8\u4fe1\u7528\u8bc4\u7ea7\u4e0b\u8c03\u81f3\u201cAA\u201d\u7ea7\uff0c\u663e\u793a\u82f1\u56fd\u5916\u90e8\u91d1\u878d\u73af\u5883\u7684\u6076\u5316\u8d8b\u52bf\u3002\u7a46\u8fea\uff08Moody\u2019s\uff09\u8fd1\u65e5\u53d1\u5e03\u300a\u82f1\u56fd\u9000\u6b27\u516c\u6295\u9884\u793a\u7740\u4e0d\u786e\u5b9a\u6027\u957f\u671f\u5b58\u5728\uff0c\u5177\u6709\u8d1f\u9762\u4fe1\u7528\u5f71\u54cd\u300b\u7684\u62a5\u544a\uff0c\u79f0\u82f1\u56fd\u201c\u8131\u6b27\u201d\u5c06\u5bfc\u81f4\u4e0d\u786e\u5b9a\u6027\u957f\u671f\u5b58\u5728\uff0c\u8fdb\u800c\u5f71\u54cd\u82f1\u56fd\u7684\u7ecf\u6d4e\u4e0e\u91d1\u878d\u8868\u73b0\uff0c\u5e76\u5bf9\u5176\u4e3b\u6743\u548c\u8be5\u56fd\u5176\u4ed6\u53d7\u8bc4\u5b9e\u4f53\u4ea7\u751f\u8d1f\u9762\u4fe1\u7528\u5f71\u54cd\u3002\u7a46\u8fea\u62a5\u544a\u6307\u51fa\uff0c\u82f1\u56fd\u516c\u6295\u201c\u8131\u6b27\u201d\u540e\uff0c\u91d1\u878d\u5e02\u573a\u8fc5\u901f\u4f5c\u51fa\u53cd\u5e94\uff0c\u5373\u82f1\u9551\u5927\u5e45\u8d2c\u503c\u53ca\u5168\u7403\u80a1\u5e02\u4e0b\u8dcc\u3002\u5728\u82f1\u56fd\u4e0e\u6b27\u76df\u78cb\u5546\u65b0\u7684\u5b89\u6392\u671f\u95f4\uff0c\u4e0d\u65ad\u5347\u6e29\u7684\u4e0d\u786e\u5b9a\u6027\u53ef\u80fd\u4f1a\u6253\u51fb\u6d41\u5165\u82f1\u56fd\u7684\u8d44\u672c\u53ca\u56fd\u5185\u6d88\u8d39\u4e0e\u5546\u4e1a\u4fe1\u5fc3\uff0c\u5e76\u5f71\u54cd\u5176\u589e\u957f\u524d\u666f\u3002<br 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\/>\n4.\u6b27\u76df\u7edf\u4e00\u9884\u63d0\u6240\u5f97\u7a0e\u3002\u5efa\u7acb\u6b27\u76df\u8303\u56f4\u5185\u7edf\u4e00\u7684\u9884\u63d0\u6240\u5f97\u7a0e\uff0c\u786e\u4fdd\u5728\u6b27\u76df\u8303\u56f4\u5185\u4ea7\u751f\u7684\u5229\u6da6\u5728\u79bb\u5f00\u6b27\u76df\u524d\u5728\u6b27\u76df\u7eb3\u7a0e\u3002<br \/>\n5.\u5229\u6da6\u8f6c\u79fb\u548c\u6b27\u76df\u7edf\u4e00\u7a0e\u57fa\u5236\u5ea6\u3002\u6b27\u6d32\u8bae\u4f1a\u6ce8\u610f\u5230\uff0c70%\u7684\u5229\u6da6\u8f6c\u79fb\u662f\u901a\u8fc7\u8f6c\u8ba9\u5b9a\u4ef7\u8fdb\u884c\u7684\uff0c\u800c\u89e3\u51b3\u8fd9\u4e00\u95ee\u9898\u7684\u6700\u597d\u65b9\u5f0f\u662f\u5efa\u7acb\u6b27\u76df\u7edf\u4e00\u6240\u5f97\u7a0e\u7a0e\u57fa\u5236\u5ea6\uff08common corporate consolidated tax base, CCCTB\uff09\u3002\u6b27\u6d32\u8bae\u4f1a\u8981\u6c42\u6b27\u76df\u59d4\u5458\u4f1a\u57282016\u5e74\u5e95\u4e4b\u524d\u63d0\u51fa\u4e00\u4e2a\u5168\u9762\u3001\u5f3a\u5236\u6027\u7684\u7edf\u4e00\u7a0e\u57fa\u65b9\u6848\uff0c\u5e76\u5c3d\u5feb\u5b9e\u884c\u3002<br \/>\n6.\u4fdd\u62a4\u201c\u544a\u5bc6\u8005\u201d\u3002\u9f13\u52b1\u5e76\u4fdd\u62a4\u201c\u544a\u5bc6\u8005\u201d\uff08whistleblowers\uff09\u3001\u8bb0\u8005\u548c\u5a92\u4f53\u8fdb\u884c\u7a0e\u52a1\u63ed\u9732\u884c\u4e3a\u7684\u5408\u6cd5\u6743\u76ca\uff0c\u8981\u6c42\u6210\u5458\u56fd\u4fee\u6539\u56fd\u5185\u6cd5\u5f8b\u4ee5\u786e\u4fdd\u544a\u5bc6\u8005\u514d\u4e8e\u5211\u4e8b\u8ffd\u7a76\u3002<br 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\/>\n8.\u8f6c\u8ba9\u5b9a\u4ef7\u4e0e\u653f\u5e9c\u975e\u6cd5\u8865\u8d34\u8c03\u67e5\u3002\u6b27\u6d32\u8bae\u4f1a\u6b22\u8fce\u5c06\u8f6c\u8ba9\u5b9a\u4ef7\u4f5c\u4e3a\u653f\u5e9c\u975e\u6cd5\u8865\u8d34\u8c03\u67e5\u7684\u91cd\u70b9\u4e4b\u4e00\u7684\u505a\u6cd5\uff0c\u540c\u65f6\u8981\u6c42\u6b27\u76df\u59d4\u5458\u4f1a\u5bf9\u5728\u653f\u5e9c\u975e\u6cd5\u8865\u8d34\u8c03\u67e5\u4e2d\u5ba1\u67e5\u8f6c\u8ba9\u5b9a\u4ef7\u95ee\u9898\u7684\u9650\u5236\u548c\u8fb9\u754c\u5e76\u51fa\u53f0\u8fdb\u4e00\u6b65\u7684\u64cd\u4f5c\u89c4\u5219\u3002<br \/>\n9.\u4e0e\u7f8e\u56fd\u60c5\u62a5\u4ea4\u6362\u4e4b\u4e92\u60e0\u3002\u5bf9\u4e0e\u7f8e\u56fd\u7a0e\u52a1\u60c5\u62a5\u5728\u5bf9\u7b49\u548c\u4e92\u60e0\u65b9\u9762\u7684\u4e25\u91cd\u4e0d\u5e73\u8861\u5173\u5207\uff0c\u5e76\u65e8\u5728\u63a8\u8fdb\u6b27\u76df\u4e0e\u7f8e\u56fd\u60c5\u62a5\u4e0a\u7684\u5bf9\u7b49\u3002\u5f3a\u8c03\u6b27\u76df\u4e0e\u7f8e\u56fd\u5efa\u7acb\u7edf\u4e00\u7684\u673a\u5236\u6765\u843d\u5b9eOECD\u7684\u6807\u51c6\u548c\u53d7\u76ca\u6240\u6709\u4eba\u7684\u767b\u8bb0\u3002<br \/>\n10.\u91d1\u878d\u4ea7\u54c1\u5168\u7403\u767b\u8bb0\u4e2d\u5fc3\u3002\u8981\u6c42\u5bf9\u4e2a\u4eba\u3001\u516c\u53f8\u3001\u4fe1\u6258\u3001\u57fa\u91d1\u4f1a\u7b49\u6301\u6709\u7684\u6240\u6709\u91d1\u878d\u4ea7\u54c1\u5efa\u7acb\u5168\u7403\u767b\u8bb0\u4e2d\u5fc3\u8fdb\u884c\u7814\u7a76\u3002\u5bf9\u8be5\u767b\u8bb0\u4e2d\u5fc3\u7684\u4fe1\u606f\uff0c\u5404\u56fd\u7a0e\u52a1\u673a\u5173\u5728\u4fdd\u5bc6\u7684\u60c5\u51b5\u4e0b\u90fd\u6709\u6743\u83b7\u5f97\u3002<br 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