1. Ë«ÖØË°ÎñÐÒé £¨DTA£©
Ò»°ãÀ´½²Áã˰Âʵľ³Íâ×¢²á¹ú¼ÒÈçBVI»ò¿ªÂü£¬¶¼Ã»°ì·¨ÓëÈκιú¼ÒÇ©¶©Ë«ÖØË°ÎñÐÒ飬¼´Ë׳ƵÄDTA (Double Taxing Agreement)¡£µ«ÊÇ£¬ÄÉÃö³ýÍ⣬ĿǰÂíÀ´Î÷ÑǺÍ73¸ö¹ú¼ÒÇ©ÓбÜÃâË«ÖØ¿Î˰ÐÒ飬Ϊ±ÜÃâ¹ú¼ÊÊÕÈëÔâÊÜË«ÖØ¿Î˰²¢Ôö½øË«·½ÊµÖʹØÏµ£¬ÆäÖÐËùÖ¸µÄ¹ú¼ÊÊÕÈë°üÀ¨ÁË×ÔÒ»¹úÉú²úÇÒ»ãÖÁÁíÒ»¹úÖ®ÓªÒµÀûÈó¡¢¹ÉÀû¡¢ÀûÏ¢¼°È¨Àû½ð¡£
ÄÉÃö¹«Ë¾µÄ3%¾»Àû¿ÎÕ÷¼°2ÍòÂí±Ò¹Ì¶¨Ë°¶î£¬¼ä½ÓµØ±£³ÖÁËÆäÔÚË«ÖØË°ÎñÐÒéµÄÁé»î²ßÂÔÔËÓ㬿öÇҿعɹ«Ë¾ÔÚÄÉÃöÊDz»Ðè½É˰µÄ£¬¸ü¼«´óµØÌá¸ßÁËÄÉÃö¹«Ë¾µÄÎüÒýÁ¦¡£
2.ÎÞÍâ»ã¹ÜÖÆ
ÄÉÃö¹«Ë¾Êô¾³Í⹫˾£¬ÓÉÓÚÆäÖа¶ÌØÖÊ£¬Æä¹«Ë¾¿ÉÒÔ¿ªÉèÔÚ°¶ºÍÀë°¶ÕË»§£¬Âí±ÒÓëÍâ»ãÕË»§¡£
ÔÚ·¨ÂÉÉÏ£¬Àë°¶ÕË»§ÊÇ×ÔÓɵÄÍâ»ãÕË»§²»Êܱ¾ÍÁ·¨ÂÉÏ½ÖÆ¡£¶øÂí±ÒÔÚ°¶ÕË»§Ôò·½±ãÄÉÃö¹«Ë¾ÔÚµ±µØµÄÔ±¹¤Ð½½ð¡¢°ì¹«ÊÒ·ÑÓýɸ¶µÈ½áËã¡£
ÕâÁ½Õß¿ÉÒÔÏ໥½»²æÊ¹Ó㬲¢ÇÒÕâÖÖÕË»§ÎÞ»ãÂʲΪÆóÒµÃâÈ¥»ãÂÊËðʧ¡£
3.ÓÐÀûÓÚÌáÉýÆóÒµÐÎÏ󣬿ªÕ¹¿ç¹úÒµÎñºÍÈÚ×Ê
¶«Ã˽«Õýʽ½¨³É¶«Ã˾¼Ã¹²Í¬Ì壨AEC£©£¬³ÉΪȫÇòµÚÆß´ó¾¼ÃÌå¡£ÖйúÌᳫµÄ¡°Ò»´øÒ»Â·¡±²ßÂÔ£¬¸üÊǽøÒ»²½¼ÓËÙÑÇÖ޵ľ¼Ã³É³¤£¬ÎªÇøÓò¸÷¹ú´øÀ´¾Þ´óµÄºÏ×÷»úÓö¡£
ÂíÀ´Î÷ÑÇÄÉÃö×÷Ϊ¶«Ã˾¼Ã¹²Í¬ÌåµÄÒ»Ô±£¬Ò²ÊÇÇøÓòÄÚΨһµÄ˰Îñ²ßÂԹ滮ÖÐÐÄ£¬¸üÊǰçÑÝמÙ×ãÇáÖØµÄ½ÇÉ«¡£ÄÉÃöµÄ³ÉÊì¼Ü¹¹Ìåϵ£¬·½±ãÆóÒµ×ʱ¾ÖØ×éºÍ·ÖÀ룬Ìá¸ß×ÊÐÅ£¬Ò²·½±ãÇúÏßÉÏÊС£
ÄÉÃö¹«Ë¾ÔÚ2013Äê1Ô»ñµÃÏã¸Û½»Ò×Ëù³ÐÈÏÉÏÊÐ×ʸñ£¬ÓÚ2014Äê»ñµÃÐÂ¼ÓÆÂ½»Ò×ËùÉÏÊÐ×ʸñ£¬2017Äê»ñµÃ°ÄÖÞ½»Ò×Ëù¡¢ÂíÀ´Î÷ÑÇÄÉÃö½»Ò×Ëù³ÐÈÏ£¬2018ÄêÒ²»ñµÃµÏ°Ý½»Ò×Ëù³ÐÈÏ¡£Ä¿Ç°ÄÉÃö¹«Ë¾×ܹ²³ÉΪÑÇÖÞÇøÓòÄÚΨһ»ñµÃ 5¹ú½»Ò×Ëù³ÐÈÏ£¬²¢ÓÐÉÏÊгɹ¦°¸ÀýµÄ¹«Ë¾¡£
4.¼æ¾ßÁé»îÐÔÓë±£ÃÜÐÔ
¸ß¾»Öµ¿Í»§Èº¿ÉÒÔÔÚ½øÐиöÈË×ʲú¹ÜÀí¡¢×ʱ¾ÔË×÷ʱÁé»îÑ¡Ôñ²»Í¬µÄ½ðÈÚ²úÆ·£¬Í¬Ê±¸öÈË×ÊÁÏÒ²Êܵ½ÑÏÃܵı£»¤¡£°üÀ¨ÄÉÃö¹«Ë¾µÄ¹É¶«¶ÊÂÉí·Ý¡¢¹ÉȨ±ÈÀý¡¢ÊÕÒæ×´¿öµÈ¡£·¨ÂɽûÖ¹ÐÅÍйÜÀí¹«Ë¾¼°ÄÉÃöFSA¶ÔÍâÈÎÒâй¶ÓйØ×ÊÁÏ¡£
5.100%¶À×ÊÓµÓÐ
ÄÉÃö¹«Ë¾¶ÔͶ×ÊÈË¡¢¹É¶«¡¢¶ÊÂÈËÊýºÍ¹ú¼®Ã»ÓÐÏÞÖÆ£¬×¢²á³ÌÐò±ã½Ý£¬³É±¾µÍÁ®¡£Í¬Ê±£¬ÄÉÃö¹«Ë¾ÒµÎñ¹ã·º£¬»ù±¾Ã»ÓÐÏÞÖÆÓªÒµ·¶Î§ºÍµØÇø·¶Î§¡£
¼´±ãÉêÇë½ðÈÚÖ´ÕÕ£¬Ò²ÄÜÔÚ30-45¸ö¹¤×÷ÈÕ»ñµÃÅú¸´¡£