{"id":38409,"date":"2015-04-01T20:14:49","date_gmt":"2015-04-01T12:14:49","guid":{"rendered":"http:\/\/www.news.seehua.com\/?p=38409"},"modified":"2015-04-01T20:14:49","modified_gmt":"2015-04-01T12:14:49","slug":"%e6%b6%88%e8%b4%b9%e7%a8%8e%e5%af%bc%e8%87%b4%e5%b1%8b%e4%bb%b7%e5%a2%9e%e9%95%bf%e3%80%80%e6%94%bf%e5%ba%9c%e7%90%86%e5%ba%94%e5%85%8d%e9%99%a4%e5%8d%b0%e8%8a%b1%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/test.seehua.com\/?p=38409","title":{"rendered":"\u6d88\u8d39\u7a0e\u5bfc\u81f4\u5c4b\u4ef7\u589e\u957f\u3000\u653f\u5e9c\u7406\u5e94\u514d\u9664\u5370\u82b1\u7a0e"},"content":{"rendered":"
\n

\u9a6c\u6765\u897f\u4e9a\u623f\u5730\u7522\u53d1\u5c55\u5546\u4f1a\u524d\u4efb\u4e3b\u5e2d\u62ff\u7763\u9ec4\u817e\u4eae\u8ba4\u4e3a\uff0c\u773c\u770b\u5373\u5c07\u57284\u67081\u65e5\u5b9e\u884c\u7684\u6d88\u8d39\u7a0e(GST)\u5df2\u7ecf\u8fd1\u5728\u773c\u524d\uff0c\u82e5\u6709\u5468\u5168\u7684\u8ba1\u5212\uff0c\u6d88\u8d39\u7a0e\u7684\u5b9e\u884c\u5fc5\u5c07 \u6709\u52a9\u65bc\u56fd\u5bb6\u7684\u957f\u8fdc\u53d1\u5c55\u3002\u4f46\u5bf9\u65bc\u623f\u5c4b\u53d1\u5c55\u5546\u6765\u8bf4\uff0c\u6d88\u8d39\u7a0e\u7684\u5b9e\u884c\u5c07\u5bfc\u81f4\u5f00\u53d1\u6210\u672c\u63d0\u5347\uff0c\u8fd9\u5fc5\u5b9a\u4f1a\u5728\u623f\u5730\u7522\u754c\u5f15\u8d77\u4e00\u9635\u65cb\u98ce\uff0c\u8fdb\u800c\u5f71\u54cd\u53d1\u5c55\u5546\u4e0e\u6d88\u8d39\u8005\u3002<\/p>\n

\u4ed6\u8bf4\uff0c\u867d\u7136\u6d88\u8d39\u7a0e\u7684\u5fb5\u6536\u5c07\u4f1a\u4f7f\u7a0e\u6536\u66f4\u52a0\u5168\u9762\u3001\u9ad8\u6548\u53ca\u900f\u660e\u5316\uff0c\u53d1\u5c55\u5546\u4e5f\u8868\u793a\u652f\u6301\uff0c\u4f46\u662f\u5b9e\u884c\u6d88\u8d39\u7a0e\u540e\uff0c\u52a0\u4e0a\u571f\u5730\u548c\u623f\u5730\u7522\u4ea4\u6613\u539f\u672c\u5df2\u7ecf\u5fb5\u6536\u7684\u5370\u82b1\u7a0e\uff0c\u5c07\u4f1a\u51fa\u73b0\u53cc\u91cd\u7a0e\u6536\u7684\u60c5\u51b5\uff0c\u5927\u5927\u5730\u52a0\u91cd\u6d88\u8d39\u8005\u7684\u8d1f\u62c5\u3002<\/p>\n

\u6d88\u8d39\u7a0e\u5b9e\u884c\u540e\uff0c\u56fd\u5167\u4f4f\u5b85\u5c4b\u4e1a\u5c07\u9762\u4e342.6%\u7684\u4ef7\u683c\u589e\u957f\uff0c\u800c\u53d1\u5c55\u5546\u5728\u628a\u623f\u5c4b\u552e\u5356\u7ed9\u6d88\u8d39\u8005\u65f6\u6216\u8bb8\u4f1a\u7a0d\u4f5c\u63d0\u5347\u81f34%\uff0c\u6700\u7ec8\u6d88\u8d39\u8005\u5f97\u4ee5\u66f4\u9ad8\u7684\u4ef7\u683c\u6765\u8d2d\u5f97\u623f\u5c4b\u3002<\/p>\n

\u6d88\u8d39\u7a0e\u95f4\u63a5\u5f71\u54cd\u6210\u672c<\/strong><\/p>\n

\u4ed6\u8865\u5145\uff0c\u867d\u7136\u653f\u5e9c\u5df2\u7ecf\u5ba3\u4f48\u4f4f\u5b85\u5c4b\u4e1a\u7684\u4ea4\u6613\u514d\u5fb5\u6536\u6d88\u8d39\u7a0e\uff0c\u4f46\u662f\u5efa\u7b51\u6750\u6599\u548c\u627f\u5305\u5de5\u4f5c\u7b49\u90fd\u9700\u8981\u7f34\u4ea4\u6d88\u8d39\u7a0e\uff0c\u5982\u5efa\u7b51\u4e1a\u6240\u6d89\u53ca\u7684\u5efa\u6750\u5305\u62ec\u77f3\u7070\u3001\u6728\u6750\u53ca\u6c99\u77f3\u7b49\u90fd\u5c07\u52a0\u4e0a6%\u6d88\u8d39\u7a0e\uff0c\u8fd9\u4e9b\u5c07\u95f4\u63a5\u6027\u5730\u5f71\u54cd\u5efa\u7b51\u6210\u672c\uff0c\u6700\u7ec8\u8fd9\u7b14\u5e9e\u5927\u7684\u8d39\u7528\u5c07\u4f1a\u8f6c\u5ac1\u65bc\u6d88\u8d39\u8005\u3002<\/p>\n

\u4e5f\u662f2015\u5e74\u9a6c\u6765\u897f\u4e9a\u623f\u5730\u7522\u5c55\u9500\u4f1a\uff08MAPEX\uff09\u7b79\u59d4\u4f1a\u4e3b\u5e2d\u7684\u4ed6\u8bf4\uff0c\u6d88\u8d39\u7a0e\u5b9e\u884c\u540e\uff0c\u5546\u4e1a\u548c\u5de5\u4e1a\u7528\u9014\u7684\u7522\u4e1a\u5982\u5de5\u5382\u4e0e\u5546\u5e97\u7684\u53d1\u5c55\u5546\u5c07\u4f1a\u9762\u4e34\u66f4\u5927\u7684\u95ee\u9898\uff0c\u56e0\u6b64\u5e0c\u671b\u653f\u5e9c\u53ef\u4ee5\u8003\u8651\u628a6%\u6d88\u8d39\u7a0e\u964d\u4f4e\u81f33%\u6216\u662f\u8c41\u514d\u5370\u82b1\u7a0e\uff0c\u4efb\u4f55\u4e00\u8005\u90fd\u5c07\u5e2e\u52a9\u51cf\u4f4e\u53d1\u5c55\u5546\u7684\u7a0e\u52a1\u8d1f\u62c5\u3002<\/p>\n

\u53e6\u5916\uff0c\u5c0f\u578b\u7075\u6d3b\u529e\u516c\u5ba4\uff08SOHO\uff09\u4e5f\u5f52\u7c7b\u4e3a\u5546\u4e1a\u5730\u7522\uff0c\u56e0\u6b64\u4e5f\u5c07\u9762\u4e34\u88ab\u5fb5\u65366%\u6d88\u8d39\u7a0e\u3002\u4f46\u662f\uff0c\u4ed6\u5e0c\u671b\u653f\u5e9c\u80fd\u591f\u8003\u8651\u628a\u5b83\u5f52\u4e3a\u4f4f\u5b85\u7269\u4e1a\uff0c\u4e26\u4eab\u6709\u514d\u6d88\u8d39\u7a0e\u7684\u798f\u5229\u3002<\/p>\n

\u6d88\u8d39\u7a0e\u5b9e\u884c\u540e\u7684\u623f\u5e02\u5c07\u4f1a\u9677\u5165\u51b7\u6de1\u671f\uff0c\u4f46\u90a3\u5e94\u8be5\u53ea\u662f\u6682\u65f6\u6027\u7684\u5c40\u52bf\uff0c\u671f\u76fc\u8fc7\u540e\u4f1a\u6709\u597d\u8f6c\u7684\u8de1\u8c61\u3002<\/p>\n

\u53d1\u5c55\u5546\u4e5f\u5e0c\u671b\u91cd\u7533\u4e4b\u524d\u5bf9\u65bc\u628a\u7522\u6743\u4ea4\u6613\u7684\u7a0e\u7387\u964d\u4e3a\u96f6\u6216\u6a19\u51c6\u532f\u7387\u4ee5\u51cf\u8f7b\u7ecf\u6d4e\u9069\u7528\u623f\u7684\u6210\u672c\u589e\u52a0\uff0c\u53e6\u5916\u4e5f\u53ef\u8ba9\u76ee\u6a19\u7fa4\u4f53\u6709\u673a\u4f1a\u8d2d\u4e70\u623f\u5b50\u3002<\/p>\n

\u76fc\u653f\u5e9c\u7167\u987e\u9996\u6b21\u8d2d\u5c4b\u8005<\/strong><\/p>\n

\u73b0\u4eca\u5168\u7403\u6b63\u9762\u4e34\u5e74\u8f7b\u4e00\u4ee3\u65e0\u6cd5\u8d2d\u4e70\u7522\u4e1a\u7684\u95ee\u9898\uff0c\u52a0\u4e0a\u5b9e\u884c\u6d88\u8d39\u7a0e\u540e\u7684\u5c4b\u4ef7\u4e0a\u6da8\uff0c\u8d2d\u4e70\u7522\u4e1a\u5bf9\u6d88\u8d39\u8005\u4f1a\u66f4\u663e\u5f97\u5403\u529b\uff0c\u56e0\u6b64\u82e5\u653f\u5e9c\u80fd\u591f\u6487\u5f00\u85aa\u91d1\u6761\u4f8b\u800c\u653e\u5bbd\u8d37\u6b3e\u6761\u4f8b\u3001\u51cf\u4f4e\u5229\u606f\u3001\u5ef6\u957f\u8d37\u6b3e\u507f\u8fd8\u671f\u3001\u589e\u52a0\u8d37\u6b3e\u989d\u5ea6\u7b49\uff0c\u8fd9\u5c07\u5bf9\u9996\u6b21\u8d2d\u623f\u8005\u8d77\u5f88\u5927\u7684\u5e2e\u52a9\uff0c\u5c24\u5176\u662f\u65b0\u9c9c\u6bd5\u4e1a\u751f\u3002<\/p>\n

\u9ec4\u817e\u4eae\u53d7\u8bbf\u65f6\u4e5f\u5efa\u8bae\u653f\u5e9c\u80fd\u628a\u5df4\u751f\u8c37\u4e00\u4ee3\u4ef7\u683c\u4f4d\u65bc\u7ea650\u4e07\u4ee4\u5409\u7684\u53ef\u8d1f\u62c5\u623f\u5c4b\u5217\u5165\u96f6\u7a0e\u7387\uff08Zero-Rated\uff09\uff0c\u8ba9\u6d88\u8d39\u8005\u80fd\u591f\u907f\u5f002.6%\u7684\u623f\u4ef7\u589e\u957f\u3002<\/p>\n

\u5180\u51cf\u8f7b\u8d2d\u5c4b\u8d1f\u62c5<\/strong><\/p>\n

\u4ed6\u4e5f\u5e0c\u671b\u63a5\u4e0b\u6765\u653f\u5e9c\u80fd\u591f\u6311\u9009\u5f00\u53d1\u53ef\u8d1f\u62c5\u623f\u5c4b\u7684\u5730\u533a\uff0c\u4ee5\u78ba\u4fdd\u623f\u5c4b\u5b8c\u6210\u540e\u80fd\u591f\u627e\u5230\u4e70\u5bb6\u3002<\/p>\n

\u5728\u8fc7\u53bb\u51e0\u5e74\uff0c\u56fd\u5bb6\u94f6\u884c\u5b9e\u884c\u4e86\u4e25\u683c\u7684\u878d\u8d44\u6307\u5357\u5bfc\u81f4\u5f88\u591a\u7684\u6d88\u8d39\u8005\u65e0\u6cd5\u901a\u8fc7\u878d\u8d44\u7533\u8bf7\u800c\u88ab\u8feb\u53d6\u6d88\u8d2d\u4e70\u623f\u5c4b\u7684\u8ba1\u5212\u3002\u5bf9\u6b64\uff0c\u9ec4\u817e\u4eae\u8868\u793a\uff0c\u82e5\u94f6\u884c\u80fd\u63d0\u4f9b\u8865\u8d34\u5229\u7387\u7684\u798f\u5229\uff0c\u6216\u662f\u7ed9\u4e88\u9996\u6b21\u7f6e\u4e1a\u8005\u66f4\u7b80\u6613\u7684\u878d\u8d44\u5c07\u8d77\u5f88\u5927\u7684\u5e2e\u52a9\u3002<\/p>\n

\u4ed6\u4e5f\u63d0\u53ca\u878d\u8d44\u8ba1\u5212\u5e94\u8be5\u6709\u66f4\u7075\u6d3b\u7684\u6a19\u51c6\uff0c\u4e0d\u80fd\u4ec5\u4ee5\u6d88\u8d39\u8005\u76ee\u524d\u7684\u51c0\u6536\u5165\u4f5c\u4e3a\u6a19\u51c6\uff0c\u800c\u662f\u5f97\u8003\u8651\u6d88\u8d39\u8005\u5728\u65e5\u540e\u4f1a\u6709\u66f4\u9ad8\u7684\u5de5\u8d44\u4e0e\u8d1f\u62c5\u80fd\u529b\uff0c\u56e0\u6b64\u5b9e\u884c\u5206\u7ea7\u4ed8\u6b3e\u3002\u6bd4\u5982\u99963\u5e74\u652f\u4ed8\u66f4\u5c11\uff0c\u5f53\u85aa\u91d1\u589e\u52a0\u65f6\u652f\u4ed8\u66f4\u591a\u662f\u53ef\u4ee5\u88ab\u8003\u8651\u7684\uff0c\u8fd9\u7edd\u5bf9\u80fd\u591f\u5e2e\u52a9\u9996\u6b21\u8d2d\u5c4b\u8005\u5b8c\u6210\u8d2d\u5c4b\u68a6\u60f3\u3002<\/p>\n

\u8d2d\u5c4b\u8005\u867d\u7136\u53ef\u83b7\u5f9790%\u7684\u878d\u8d44\uff0c\u4f46\u662f\u5728\u7b7e\u8ba2\u4e70\u5356\u534f\u8bae\u4e4b\u9645\uff0c\u4e70\u5bb6\u8fd8\u662f\u5f97\u652f\u4ed810%\u5934\u671f\u3001\u4e70\u5356\u534f\u8bae\u7684\u5f8b\u5e08\u8d39\u3001\u5370\u82b1\u7a0e\u3001\u4ee5\u53ca\u5176\u4ed6\u6742\u9879\u53ca\u670d\u52a1\u7a0e\u7b49\u3002\u82e5\u53d1\u5c55\u5546\u80fd\u8c03\u6574\u7522\u4e1a\u76c8\u5229\u7a0e\uff0c\u5c31\u80fd\u8ba9\u6d88\u8d39\u8005\u6709\u80fd\u529b\u8d1f\u62c5\u7ecf\u6d4e\u9069\u7528\u623f\u3002<\/p>\n

\u521b\u65b0\u7684\u5bb6\u5ead\u878d\u8d44\u65b9\u6848\u5982\u91cd\u65b0\u5f00\u653e\u53d1\u5c55\u5546\u627f\u62c5\u5229\u606f\u8ba1\u5212\uff08DIBS)\uff0c\u5e2e\u52a9\u7f13\u89e3\u56fd\u5167\u4e70\u5bb6\u8d2d\u7f6e\u6210\u672c\uff0c\u8ba9\u6d88\u8d39\u8005\u65e0\u9700\u5728\u65bd\u5de5\u671f\u95f4\u652f\u4ed8\u5229\u606f\u548c\u79df\u91d1\u4ee5\u5e2e\u52a9\u964d\u4f4e\u8d2d\u5c4b\u6210\u672c\uff0c\u5c07\u4f1a\u662f\u4e00\u4e2a\u6709\u6548\u5e2e\u52a9\u9996\u6b21\u8d2d\u5c4b\u8005\u62e5\u6709\u81ea\u5df1\u7684\u623f\u5c4b\u7684\u7ba1\u9053\u4e4b\u4e00\u3002<\/p>\n

\u623f\u4ef7\u7684\u589e\u957f\u518d\u52a0\u4e0a\u94f6\u884c\u6536\u7a84\u8d37\u6b3e\u6761\u4f8b\u5bfc\u81f4\u8d2d\u4e70\u623f\u7522\u96be\u4e0a\u52a0\u96be\uff0c\u5728\u5404\u65b9\u9762\u7684\u534f\u8c03\u4e0b\uff0c\u9ec4\u817e\u4eae\u5e0c\u671b\u653f\u5e9c\u80fd\u591f\u6709\u66f4\u597d\u7684\u65b9\u6848\u4ee5\u8ba9\u8d2d\u4e70\u623f\u5730\u7522\u4e0d\u90a3\u4e48\u8270\u96be\uff0c\u8fdb\u800c\u4fc3\u8fdb\u56fd\u5bb6\u7ecf\u6d4e\u53d1\u5c55\uff0c\u4f7f\u6211\u56fd\u8d70\u5411\u53d1\u8fbe\u56fd\u5bb6\u3002<\/p>\n

\u5173\u65bcMAPEX<\/strong><\/p>\n

\u9a6c\u6765\u897f\u4e9a\u623f\u5730\u7522\u4e1a\u5c55\u9500\u4f1a\uff08MAPEX)\u662f\u4e00\u7cfb\u5217\u7531\u9a6c\u6765\u897f\u4e9a\u623f\u5730\u7522\u53d1\u5c55\u5546\u516c\u4f1a(REHDA)\u6240\u4e3e\u529e\u7684\u7522\u4e1a\u5c55\u89c8,\u5c55\u9500\u4f1a\u5c07\u7531\u591a\u4e2a\u8457\u540d\u53d1\u5c55\u5546\u53c2\u4e0e\uff0c\u4e3a\u6c11\u773e\u5e26\u6765\u6700\u65b0\u7684\u623f\u5c4b\u8d44\u8baf\u3002<\/p>\n

\u5c07\u65bc2015\u5e744\u67083\u65e5\u81f35\u65e5\u6240\u4e3e\u529e\u7684\u5c55\u4f1a\u5c07\u4f1a\u662f2015\u5e74\u5df4\u751f\u8c37\u4e00\u4ee3\u7684\u7b2c\u4e00\u573a\u5c55\u9500\u4f1a\uff0c\u63a5\u4e0b\u6765\u4e5f\u4f1a\u6709\u53e6\u59162\u573a\u3002<\/p>\n

\u4e00\u76f4\u4ee5\u6765\uff0cMAPEX\u90fd\u4f1a\u4e3a\u5927\u773e\u63d0\u4f9b\u6700\u4f18\u8d28\u53ca\u6700\u5927\u578b\u7684\u4e00\u7ad9\u5f0f\u5c55\u9500\u4f1a\u3002\u5728\u5c55\u9500\u4f1a\u4e2d\uff0c\u53d1\u5c55\u5546\u5c07\u4f1a\u63d0\u4f9b\u4ece\u6b63\u5728\u5efa\u7b51\u4e2d\u7684\u7522\u4e1a\u81f3\u5df2\u7ecf\u5b8c\u6210\u5efa\u7b51\u7684\u7522\u4e1a\uff0c\u4ee5\u52a9\u5f00\u53d1\u521b\u65b0\u623f\u5730\u7522\u3002<\/p>\n

\u5c55\u4f1a\u4e2d\u4e5f\u4f1a\u6709\u591a\u5bb6\u94f6\u884c\u6240\u63d0\u4f9b\u7684\u5438\u5f15\u4eba\u7684\u878d\u91d1\u65b9\u6848\uff0c\u8ba9\u4e70\u5bb6\u53ca\u6295\u8d44\u8005\u53ef\u4ee5\u5728\u5c55\u9500\u4f1a\u4e0a\u5411\u4e13\u4e1a\u4eba\u58eb\u54a8\u8be2\uff0c\u5f97\u5230\u66f4\u591a\u6709\u7528\u7684\u8d44\u8baf\u8fdb\u800c\u5e2e\u52a9\u6295\u8d44\u3002<\/p>\n

\u53e6\u5916\uff0c\u57283\u5929\u7684\u5c55\u9500\u4f1a\u4e2d\u4e5f\u4f1a\u9080\u8bf7\u4e13\u4e1a\u4eba\u58eb\u5230\u573a\u7ed9\u4e88\u8bb2\u5ea7\uff0c\u8ba9\u5927\u773e\u901a\u8fc7\u8bb2\u5ea7\u4f1a\u7684\u5206\u4eab\u83b7\u5f97\u66f4\u591a\u5173\u65bc\u623f\u5c4b\u7522\u4e1a\u7684\u8d44\u8baf\uff0c\u89e3\u51b3\u4ed6\u4eec\u7684\u56f0\u6270\uff0c\u4ee5\u4fbf\u4ed6\u4eec\u80fd\u591f\u66f4\u6709\u6548\u5730\u4f5c\u51fa\u6b63\u78ba\u7684\u6295\u8d44\u9009\u62e9\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u9a6c\u6765\u897f\u4e9a\u623f\u5730\u7522\u53d1\u5c55\u5546\u4f1a\u524d\u4efb\u4e3b\u5e2d\u62ff\u7763\u9ec4\u817e\u4eae\u8ba4\u4e3a\uff0c\u773c\u770b\u5373\u5c07\u57284\u67081\u65e5\u5b9e\u884c\u7684\u6d88\u8d39\u7a0e(GST)\u5df2\u7ecf\u8fd1\u5728\u773c\u524d\uff0c\u82e5\u6709\u5468\u5168\u7684 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"_links":{"self":[{"href":"https:\/\/test.seehua.com\/index.php?rest_route=\/wp\/v2\/posts\/38409"}],"collection":[{"href":"https:\/\/test.seehua.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.seehua.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.seehua.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/test.seehua.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=38409"}],"version-history":[{"count":0,"href":"https:\/\/test.seehua.com\/index.php?rest_route=\/wp\/v2\/posts\/38409\/revisions"}],"wp:attachment":[{"href":"https:\/\/test.seehua.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.seehua.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.seehua.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}