{"id":2814,"date":"2018-09-07T15:53:41","date_gmt":"2018-09-07T07:53:41","guid":{"rendered":"https:\/\/www.champpartners.com\/zh-hans\/?p=2814"},"modified":"2019-08-01T18:18:37","modified_gmt":"2019-08-01T10:18:37","slug":"employers-taxation-responsibilities","status":"publish","type":"post","link":"https:\/\/www.champpartners.com\/zh-hans\/blog\/employers-taxation-responsibilities\/","title":{"rendered":"\u96c7\u4e3b\u7684\u7a0e\u52a1\u8d23\u4efb\u6709\u54ea\u4e9b\uff1f"},"content":{"rendered":"\n

\u6bcf\u5e74\u7684\u56db\u81f3\u516d\u6708\uff0c\u5927\u90e8\u4efd\u7684\u9999\u6e2f\u4eba\u90fd\u5728\u70e6\u607c\u540c\u4e00\u4ef6\u4e8b\uff0c\u5c31\u662f\u62a5\u7a0e\u3002\u770b\u7740\u7531\u7a0e\u52a1\u5c40\u53d1\u51fa\u7684\u4e00\u4efd\u4efd\u62a5\u7a0e\u8868\uff0c\u5f88\u591a\u4eba\u90fd\u4f1a\u4e00\u5934\u5192\u6c34\u4e0d\u77e5\u9053\u5e94\u4ece\u54ea\u513f\u5165\u624b\u586b\u5199\u3002\u4e2a\u4eba\u7684\u62a5\u7a0e\u8868\u5df2\u7ecf\u53c8\u539a\u53c8\u590d\u6742\uff0c\u4f60\u80fd\u60f3\u50cf\u4f5c\u4e3a\u96c7\u4e3b\u5728\u62a5\u7a0e\u65f6\u4f1a\u9047\u4e0a\u4ec0\u4e48\u72b6\u51b5\u5417\uff1f<\/p>\n\n\n\n\n\n\n\n

\u9999\u6e2f\u7684\u7a0e\u6b3e\u79cd\u7c7b<\/h3>\n\n\n\n

\u9999\u6e2f\u5173\u4e8e\u5de5\u4f5c\u53ca\u4e1a\u52a1\u4e0a\u7684\u7a0e\u5236\u6709\u4e24\u4e2a\u7c7b\u522b<\/strong>\uff0c\u5206\u522b\u662f\u85aa\u4ff8\u7a0e\u53ca\u5229\u5f97\u7a0e\uff1b\u540c\u65f6\u4ea6\u6709\u5176\u4ed6\u7279\u522b\u7a0e\u9879\u5982\u7269\u4e1a\u7a0e\u3001\u5370\u82b1\u7a0e\u53ca\u6c7d\u8f66\u9996\u6b21\u767b\u8bb0\u7a0e\u7b49\u3002\u8fd9\u7bc7\u6587\u7ae0\u4f1a\u5148\u8bb2\u89e3\u6700\u91cd\u8981\u7684\u85aa\u4ff8\u7a0e\u53ca\u5229\u5f97\u7a0e\u3002<\/p>\n\n\n\n

\u85aa\u4ff8\u7a0e\u5373\u662f\u666e\u904d \u201c\u6253\u5de5\u4ed4\u201d \u90fd\u9700\u8981\u7f34\u7eb3\u7684\u7a0e\u52a1\uff0c\u5176\u5e94\u8bfe\u7a0e\u6536\u5165\u5305\u62ec\u6240\u6709\u4e8e\u9999\u6e2f\u56e0\u62c5\u4efb\u4efb\u4f55\u804c\u4f4d\u3001\u53d7\u96c7\u5de5\u4f5c\u6216\u6536\u53d6\u9000\u4f11\u91d1\u800c\u83b7\u5f97\u7684\u5165\u606f\u3002\u82b1\u7ea2\u3001\u56de\u4f63\u3001\u4ee3\u66ff\u5047\u671f\u7684\u5de5\u8d44\u6216\u4ee3\u901a\u77e5\u91d1\uff0c\u751a\u81f3\u73b0\u91d1\u6d25\u8d34\u53ca\u7684\u90fd\u8ba1\u7b97\u5728\u5e94\u8bfe\u7a0e\u6536\u5165\u5185\uff0c\u800c\u62a5\u7a0e\u65f6\u4ea6\u5e94\u586b\u5199\u672a\u6263\u9664\u5f3a\u79ef\u91d1\u8ba1\u5212\u6216\u8ba4\u53ef\u804c\u4e1a\u9000\u4f11\u8ba1\u5212\u4f9b\u6b3e\u524d\u7684\u5165\u606f\u3002\u4f46\u6bcf\u4f4d\u9999\u6e2f\u4eba\u7684\u4e2a\u4eba\u57fa\u672c\u514d\u7a0e\u989d\u6709132,000\u5143\uff0c\u5373\u662f\u5e74\u85aa\u8d85\u8fc7132,000\u5143\u624d\u6709\u673a\u4f1a\u9700\u8981\u7eb3\u7a0e\u3002\u5f53\u4f60\u6536\u5230\u7a0e\u52a1\u5c40\u7684\u62a5\u7a0e\u8868\uff0c\u5373\u4f7f\u65e0\u5e94\u8bfe\u7a0e\u5165\u606f\u90fd\u9700\u8981\u586b\u59a5\u62a5\u7a0e\u8868\u5e76\u4e8e\u9650\u671f\u524d\u63d0\u4ea4\u3002\u800c\u6bcf\u4e2a\u7531\u4e0a\u4e00\u5e74\u5ea64\u67081\u65e5\u81f3\u672c\u5e74\u5ea63\u670831\u65e5\u4e3a\u7a0e\u52a1\u5e74\u671f\u7684\u85aa\u4ff8\u7a0e\u62a5\u7a0e\u8868\u4f1a\u4e8e\u6bcf\u5e745\u67082\u65e5\u5bc4\u51fa\uff0c\u9650\u671f\u4e8e\u4e00\u4e2a\u6708\u5185\u4ea4\u56de\u3002\u4e00\u822c\u800c\u8a00\uff0c\u85aa\u4ff8\u7a0e\u7684\u62a5\u7a0e\u8868\u4e3a \u201c\u4e2a\u522b\u4eba\u58eb\u62a5\u7a0e\u8868(BIR60)\u201d\u3002<\/p>\n\n\n\n

\u5229\u5f97\u7a0e\u4e3a\u81ea\u96c7\u4eba\u58eb\u6216\u793e\u56e2\u5728\u9999\u6e2f\u4e1a\u52a1\u6240\u83b7\u7eaf\u5229\u7684\u7a0e\u6536\uff0c\u5b9e\u884c\u4e24\u7ea7\u5236\u3002\u6cd5\u56e2\u4e1a\u52a1\u99962,000,000\u5143\u7684\u5e94\u8bfe\u7a0e\u5229\u6da6\u4ee58.25%\u7a0e\u7387\u8ba1\u7b97\u7f34\u7a0e\u989d\uff0c\u5176\u540e\u5269\u4f59\u7684\u5e94\u8bfe\u7a0e\u5229\u6da6\u5219\u4ee516.5%\u7a0e\u7387\u8ba1\u7b97\uff1b\u5408\u4f19\u4e1a\u52a1\u53ca\u72ec\u8d44\u4e1a\u52a1\u9700\u7f34\u7eb3\u7a0e\u9879\u7684\u8ba1\u7b97\u7a0e\u7387\u5206\u522b\u4e3a7.5 %\u53ca15%\u3002\u6240\u6709\u4e1a\u52a1\u5728\u7f34\u7a0e\u65f6\u90fd\u9700\u8981\u540c\u65f6\u7f34\u4ea4\u4e0b\u4e00\u5e74\u5ea6\u7684\u6682\u7f34\u7a0e\uff0c\u4f46\u5728\u4e0b\u4e00\u5e74\u5ea6\u6216\u53ef\u4ee5\u6839\u636e\u5b9e\u5236\u7684\u7eaf\u5229\u6263\u51cf\u6216\u589e\u52a0\u5e94\u7f34\u7a0e\u9879\u3002\u800c\u6bcf\u4e2a\u7531\u4e0a\u4e00\u5e74\u5ea64\u67081\u65e5\u81f3\u672c\u5e74\u5ea63\u670831\u65e5\u4e3a\u7a0e\u52a1\u5e74\u671f\u7684\u85aa\u4ff8\u7a0e\u62a5\u7a0e\u8868\u4f1a\u4e8e\u6bcf\u5e744\u67082\u65e5\u5bc4\u51fa\uff0c\u9650\u671f\u4e8e\u4e00\u4e2a\u6708\u5185\u4ea4\u56de\u3002\u5229\u5f97\u7a0e\u7684\u62a5\u7a0e\u8868\u6709\u4e09\u4efd\uff0c\u5305\u62ec\u5c5e \u201c\u6cd5\u56e2\u4e1a\u52a1\u7684 (BIR51)\u201d\uff0c\u5c5e \u201c\u6cd5\u56e2\u4ee5\u5916\u4eba\u58eb\u4e1a\u52a1\u7684 (BIR52)\u201d\u53ca\u5c5e\u201c\u6709\u5173\u975e\u5c45\u4f4f\u4e8e\u9999\u6e2f\u7684\u4eba\u58eb\u4e1a\u52a1\u7684 (BIR54)\u201d\u3002<\/p>\n\n\n\n

\u96c7\u4e3b\u6709\u4ec0\u4e48\u7a0e\u52a1\u8d23\u4efb<\/a>\uff1f<\/h3>\n\n\n\n

\u96c7\u4e3b\u9664\u4e86\u8981\u7f34\u4ed8\u5229\u5f97\u7a0e\uff0c\u4ea6\u6709\u8981\u5e2e\u96c7\u5458\u62a5\u7a0e\u7684\u8d23\u4efb\uff0c\u4f8b\u5982\u4fdd\u5b58\u96c7\u5458\u7684\u85aa\u916c\u7eaa\u5f55\u53ca\u548c\u7a0e\u52a1\u5c40\u7533\u62a5\u652f\u4ed8\u7ed9\u96c7\u5458\u7684\u85aa\u916c\u3002\u7531\u4e1a\u52a1\u7684\u7b2c\u4e00\u540d\u96c7\u5458\u5f00\u59cb\uff0c\u96c7\u4e3b\u9700\u6e05\u695a\u77e5\u9053\u6240\u6709\u96c7\u5458\u7684\u8058\u7528\u8d44\u6599\u5e76\u4fdd\u7559\u8bb0\u5f55\uff0c\u5305\u62ec\uff1a
(a) \u4e2a\u4eba\u8d44\u6599(\u59d3\u540d\u3001\u5730\u5740\u3001\u9999\u6e2f\u8eab\u5206\u8bc1\u53f7\u7801\u6216\u62a4\u7167\u53f7\u7801\u53ca\u53d1\u8bc1\u5730\u70b9\uff0c\u5a5a\u59fb\u72b6\u51b5)\uff1b
(b) \u53d7\u96c7\u6027\u8d28(\u5168\u804c\u6216\u517c\u804c)\uff1b
(c) \u53d7\u96c7\u804c\u4f4d\uff1b
(d) \u4ee5\u73b0\u91d1\u6216\u5176\u4ed6\u65b9\u5f0f\u652f\u4ed8\u7684\u85aa\u916c\u6b3e\u989d(\u4e0d\u8bba\u4ee5\u6e2f\u5e01\u3001\u5916\u5e01\u6216\u5728\u672c\u6e2f\u4ee5\u5916\u5730\u65b9\u652f\u4ed8)\uff1b
(e) \u975e\u73b0\u91d1\u548c\u5176\u4ed6\u9644\u5e26\u5229\u76ca(\u4f8b\u5982 : \u5bbf\u820d\u3001\u5ea6\u5047\u65c5\u7a0b\u5229\u76ca\u3001\u80a1\u4efd\u5956\u8d4f\u3001\u80a1\u4efd\u8ba4\u8d2d\u6743)\uff1b
(f) \u96c7\u5458\u548c\u96c7\u4e3b\u652f\u4ed8\u5f3a\u79ef\u91d1\u8ba1\u5212(\u6216\u7c7b\u540c\u8ba1\u5212)\u7684\u4f9b\u6b3e\uff1b
(g) \u96c7\u4f63\u5408\u7ea6\u53ca\u5176\u540e\u7684\u4fee\u8ba2\u6761\u6b3e\uff1b\u53ca
(h) \u53d7\u96c7\u671f\u95f4\u3002
\u800c\u96c7\u4e3b\u4ea6\u8981\u5411\u7a0e\u52a1\u5c40\u63d0\u4f9b\u96c7\u5458\u9999\u6e2f\u8eab\u4efd\u8bc1\u53f7\u7801\uff0c\u5e76\u5728\u96c7\u5458\u6709\u4e2a\u4eba\u8d44\u6599\u66f4\u65b0\u6216\u53d7\u96c7\u6761\u4ef6\u8f6c\u53d8\u65f6\u901a\u77e5\u7a0e\u52a1\u5c40\u3002\u53e6\u5916\uff0c\u96c7\u4e3b\u9700\u8981\u4fdd\u5b58\u6700\u5c117\u5e74\u7684\u4e1a\u52a1\u8bb0\u5f55\uff0c\u5305\u62ec\u652f\u85aa\u7eaa\u5f55\u3002\u800c\u6bcf\u5e74\u96c7\u4e3b\u4ea6\u8981\u4ee5\u201c\u96c7\u4e3b\u62a5\u7a0e\u8868 (BIR56A)\u201d\u4e3a\u5404\u4e2a\u5458\u5de5\u7533\u62a5\u85aa\u916c\uff0c\u4ee5\u4e0b\u662f\u8be6\u7ec6\u505a\u6cd5\u3002<\/p>\n\n\n\n

\u96c7\u4e3b\u5982\u4f55\u4e3a\u96c7\u5458\u7533\u62a5\u7a0e\u9879\uff1f<\/h4>\n\n\n\n

\u5373\u4f7f\u672a\u6709\u96c7\u5458\u3001\u672a\u8425\u4e1a\u6216\u5df2\u7ed3\u4e1a\uff0c\u96c7\u4e3b\u90fd\u9700\u8981\u5728\u4e00\u4e2a\u6708\u5185\u586b\u5199\u5e76\u4ea4\u56de\u201c\u96c7\u4e3b\u62a5\u7a0e\u8868(BIR56A) \u201d\u3002\u5bf9\u4e8e\u4e0d\u540c\u7c7b\u522b\u7684\u96c7\u5458\uff0c\u96c7\u4e3b\u90fd\u6709\u4e13\u95e8\u7684\u62a5\u7a0e\u8868\u683c\u586b\u5199\u3002
\u201c\u96c7\u4e3b\u62a5\u7a0e\u8868 (BIR56A \u53ca IR56B)\u201d\uff1a
\u6301\u7eed\u53d7\u96c7\u96c7\u5458\uff0c\u5305\u62ec\u5168\u5e74\u5165\u606f\u603b\u989d\u4e3a$132,000,\u6216\u4ee5\u4e0a\u7684\u5355\u8eab\u4eba\u58eb\uff1b\u6240\u6709\u5df2\u5a5a\u96c7\u5458\uff1b\u6240\u6709\u517c\u804c\u96c7\u5458\u53ca\u8463\u4e8b\u3002
\u201c\u96c7\u4e3b\u62a5\u7a0e\u8868 (IR56E)\u201d\uff1a
\u96c7\u4e3b\u9700\u4e3a\u65b0\u8058\u8bf7\u7684\u96c7\u5458\u5728\u4e09\u4e2a\u6708\u5185\u586b\u4ea4\u4e00\u4efd\u3002
\u201c\u96c7\u4e3b\u62a5\u7a0e\u8868 (IR56F)\u201d\uff1a
\u96c7\u4e3b\u9700\u5728\u96c7\u5458\u5373\u5c06\u505c\u6b62\u53d7\u96c7(\u6216\u6b7b\u4ea1)\u524d\u4e00\u4e2a\u6708\u586b\u4ea4\u4e00\u4efd\u3002
\u201c\u96c7\u4e3b\u62a5\u7a0e\u8868 (IR56G)\u201d\uff1a
\u82e5\u6709\u96c7\u5458\u4f1a\u957f\u671f\u6216\u6c38\u8fdc\u79bb\u5f00\u9999\u6e2f\uff0c\u96c7\u4e3b\u9700\u5728\u96c7\u5458\u9884\u8ba1\u79bb\u6e2f\u524d\u4e00\u4e2a\u6708\u586b\u4ea4\u4e24\u4efd\u3002\u540c\u65f6\u7531\u586b\u4ea4\u8be5\u8868\u683c\u65e5\u8d77\uff0c\u96c7\u4e3b\u4e0d\u53ef\u518d\u53d1\u653e\u4efb\u4f55\u85aa\u916c\u4e88\u96c7\u5458\uff0c\u76f4\u81f3\u8be5\u96c7\u5458\u5b8c\u6210\u6e05\u7a0e\u624b\u7eed\u5e76\u80fd\u51fa\u793a\u7531\u7a0e\u52a1\u5c40\u53d1\u51fa\u7684\u201c\u540c\u610f\u91ca\u6b3e\u4e66\u201d\u540e\u624d\u53ef\u652f\u4ed8\u5269\u4f59\u6b3e\u9879\u3002
\u9700\u6ce8\u610f\u7684\u4e8b\uff0c\u96c7\u4e3b\u586b\u4ea4\u4ee5\u4e0a\u56db\u79cd\u8868\u683c (IR56B\/IR56E\/IR56F\/IR56G) \u540e\u5747\u9700\u8981\u63d0\u4f9b\u526f\u672c\u7ed9\u76f8\u5173\u96c7\u5458\u3002<\/p>\n\n\n\n

\u81ea\u96c7\u4eba\u58eb\u6709\u4ec0\u4e48\u7a0e\u52a1\u8d23\u4efb\uff1f<\/h3>\n\n\n\n

\u81ea\u96c7\u4eba\u58eb\u7684\u5b9a\u4e49\u6bd4\u8f83\u5e7f\u6cdb\uff0c\u53ea\u8981\u4f60\u4e0d\u662f\u4ee5\u96c7\u5458\u8eab\u4efd\u53d7\u96c7\uff0c\u5373\u4f7f\u662f\u4e1c\u4e3b\u6216\u5408\u4f19\u4e1a\u52a1\u7684\u5408\u4f19\u4eba\u90fd\u53ef\u4ee5\u4ee5\u81ea\u96c7\u4eba\u58eb\u8eab\u4efd\u7eb3\u7a0e\u3002\u800c\u81ea\u96c7\u4eba\u58eb\u7684\u7a0e\u52a1\u8d23\u4efb\u5305\u62ec\uff1a
\n(a) \u5907\u5b58\u8db3\u591f\u7684\u4e1a\u52a1\u7eaa\u5f55\u81f3\u5c117\u5e74\uff1b
\n(b) \u6839\u636e\u4f60\u7684\u4f1a\u8ba1\u7eaa\u5f55\u62df\u5907\u5e10\u76ee\uff1b
\n(c) \u586b\u5199\u53ca\u63d0\u4ea4\u62a5\u7a0e\u8868\uff0c\u4ee5\u7533\u62a5\u4e1a\u52a1\u5229\u6da6\u6216\u4e8f\u635f\uff1b
\n(d) \u9664\u975e\u5df2\u6536\u5230\u7a0e\u52a1\u5c40\u53d1\u51fa\u7684\u62a5\u7a0e\u8868\uff0c\u5426\u5219\u4f60\u5e94\u4e8e\u6709\u5173\u8bfe\u7a0e\u5e74\u5ea6\u7684\u8bc4\u7a0e\u57fa\u671f\u7ed3\u675f\u540e4\u4e2a\u6708\u5185\uff0c\u4ee5\u4e66\u9762\u901a\u77e5\u7a0e\u52a1\u5c40\u4f60\u987b\u8981\u8bfe\u7a0e\uff1b
\n(e)\u5982\u4f60\u7684\u4e1a\u52a1\u5df2\u7ed3\u675f\uff0c\u4f60\u987b\u4e8e1\u4e2a\u6708\u5185\u901a\u77e5\u7a0e\u52a1\u5c40\uff1b
\n(f) \u5982\u4f60\u7684\u5730\u5740\u6709\u6240\u66f4\u6539\uff0c\u4f60\u987b\u4e8e1\u4e2a\u6708\u5185\u901a\u77e5\u7a0e\u52a1\u5c40\uff1b\u53ca
\n(g) \u7f34\u4ed8\u4f60\u7684\u7a0e\u6b3e\u3002<\/p>\n\n\n\n

\u81ea\u987e\u4eba\u58eb\u5982\u4f55\u7533\u62a5\u7a0e\u9879\uff1f<\/h4>\n\n\n\n

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