{"id":43274,"date":"2023-06-27T16:26:00","date_gmt":"2023-06-27T07:26:00","guid":{"rendered":"https:\/\/wealth-park.com\/?post_type=wealthpark&#038;p=43274"},"modified":"2025-03-14T11:46:59","modified_gmt":"2025-03-14T02:46:59","slug":"20230627personal-company-tax1","status":"publish","type":"wealthpark","link":"https:\/\/wealth-park.com\/tc\/wealthpark-blog\/20230627personal-company-tax1\/","title":{"rendered":"\u5728\u65e5\u672c\u8cb7\u623f\uff1a\u500b\u4eba\u6216\u516c\u53f8\uff0c\u7a05\u52d9\u6709\u4f55\u5dee\u7570\uff1f(\u524d\u7bc7)"},"content":{"rendered":"<p>\u6211\u5011\u7684\u6d77\u5916\u5ba2\u6236\u8a08\u5283\u5728\u65e5\u672c\u6295\u8cc7\u6216\u672a\u4f86\u79fb\u5c45\u7684\u60c5\u6cc1\u4e0b\uff0c\u4ed6\u5011\u9762\u81e8\u8457\u4e00\u500b\u95dc\u9375\u554f\u984c\uff1a\u5728\u7a05\u52d9\u65b9\u9762\uff0c\u5230\u5e95\u662f\u4ee5\u500b\u4eba\u540d\u7fa9\u9084\u662f\u516c\u53f8\u540d\u7fa9\u8cfc\u8cb7\u65e5\u672c\u623f\u7522\u66f4\u6709\u5229\uff1f\u9019\u500b\u8b70\u984c\u727d\u6d89\u5230\u8907\u96dc\u7684\u7a05\u52d9\u898f\u5b9a\u548c\u500b\u4eba\u60c5\u5883\u8003\u91cf\u3002\u6211\u5011\u5c07\u63a2\u8a0e\u9019\u500b\u8b70\u984c\u4e26\u63d0\u4f9b\u5168\u9762\u7684\u5206\u6790\uff0c\u4ee5\u5e6b\u52a9\u5ba2\u6236\u505a\u51fa\u660e\u667a\u7684\u6c7a\u7b56\u3002\u9996\u5148\u524d\u7bc7\u5c07\u4ecb\u7d39\u500b\u4eba\u8207\u516c\u53f8\u5728\u8cfc\u8cb7\u3001\u6301\u6709\u548c\u51fa\u552e\u623f\u7522\u6642\u7684\u7a05\u52d9\u6bd4\u8f03\u3002<\/p>\n<h2>\u5411\u500b\u4eba\u548c\u516c\u53f8\u623f\u5730\u7522\u6536\u5165\u5fb5\u7a05\u7684\u5206\u5225<\/h2>\n<p>\u500b\u4eba\u7684\u623f\u5730\u7522\u6536\u5165\u5fb5\u7a05\uff1a\u7e73\u7d0d\u300c\u6240\u5f97\u7a05\u300d<br 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\/>\n\u6240\u5f97\u7a05\u662f\u6309\u7167\u7d2f\u9032\u7a05\u5236\u5c0d\u500b\u4eba\u6240\u5f97\u5fb5\u6536\u7684\u7a05\u9805\uff0c\u61c9\u7d0d\u7a05\u6240\u5f97\u984d\u8d8a\u9ad8\uff0c\u7a05\u7387\u8d8a\u9ad8\u3002<\/p>\n<table border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u53ce\u5165\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u514d\u7a0e\u984d<\/th>\n<\/tr>\n<tr>\n<td>195\u842c\u65e5\u5143\u4ee5\u4e0b<\/td>\n<td>5%<\/td>\n<td>0\u65e5\u5143<\/td>\n<\/tr>\n<tr>\n<td>195\u842c\u65e5\u5143-330\u842c\u65e5\u5143\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>97,500\u65e5\u5143<\/td>\n<\/tr>\n<tr>\n<td>330\u842c\u65e5\u5143-695\u842c\u65e5\u5143\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>427,500\u65e5\u5143<\/td>\n<\/tr>\n<tr>\n<td>695\u842c\u65e5\u5143-900\u842c\u65e5\u5143\u4ee5\u4e0b<\/td>\n<td>23%<\/td>\n<td><span style=\"font-weight: 400;\">636,000<\/span>\u65e5\u5143<\/td>\n<\/tr>\n<tr>\n<td>900\u842c\u65e5\u5143-1,800\u842c\u65e5\u5143\u4ee5\u4e0b<\/td>\n<td>33%<\/td>\n<td>1,536,000\u65e5\u5143<\/td>\n<\/tr>\n<tr>\n<td>1,800\u842c\u65e5\u5143-4,000\u842c\u65e5\u5143\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>2,796,000\u65e5\u5143<\/td>\n<\/tr>\n<tr>\n<td>4,000\u842c\u65e5\u5143\u4ee5\u4e0a<\/td>\n<td>45%<\/td>\n<td>4,796,000\u65e5\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7a0e\u7387\u6703\u56e0\u65e5\u672c\u653f\u7b56\u6539\u8b8a\u3002<\/p>\n<h3>\u5c0d\u516c\u53f8\u6240\u5f97\u7a05\u5fb5\u6536\u300c\u6cd5\u4eba\u7a05\u300d<\/h3>\n<p>\u516c\u53f8\u7684\u6536\u5165\u662f\u6307\u516c\u53f8\u958b\u5c55\u696d\u52d9\u6240\u7522\u751f\u7684\u5229\u6f64\u3002 \u6cd5\u4eba\u7a05\u662f\u6839\u64da\u6240\u6709\u696d\u52d9(\u5305\u62ec\u623f\u5730\u7522\u548c\u5176\u4ee5\u5916\u7684\u696d\u52d9)\u7684\u5229\u6f64\u7e3d\u984d\u5fb5\u6536\u7684\u3002<br \/>\n\u6cd5\u4eba\u7a05\u6839\u64da\u4e8b\u696d\u898f\u6a21\u800c\u4e0d\u540c\u3002\u4e2d\u5c0f\u4f01\u696d(\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b)\u5e74\u6536\u5165800\u842c\u65e5\u5143\u4ee5\u4e0b\u70ba19%\uff0c\u8d85\u904e800\u842c\u65e5\u5143\u7684\u90e8\u5206\u70ba23.2%\u3002<\/p>\n<table border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u5e74\u5ea6\u6536\u5165<\/th>\n<th>2017.4.1\u4ee5\u5f8c\u958b\u59cb<\/th>\n<th>2019.4.1\u4ee5\u5f8c\u958b\u59cb<\/th>\n<\/tr>\n<tr>\n<td>\u4e2d\u5c0f\u4f01\u696d800\u842c\u65e5\u5143\u4ee5\u4e0b<\/td>\n<td>19%<\/td>\n<td>19%<\/td>\n<\/tr>\n<tr>\n<td>\u4e2d\u5c0f\u4f01\u696d800\u842c\u65e5\u5143\u4ee5\u4e0a<\/td>\n<td>23.4%<\/td>\n<td>23.2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7a0e\u7387\u6703\u56e0\u65e5\u672c\u653f\u7b56\u6539\u8b8a\u3002<\/p>\n<h3>\u5c0d\u623f\u7522\u6536\u5165\u5fb5\u7a05\u7684\u6bd4\u8f03<\/h3>\n<p>\u7c21\u55ae\u6bd4\u8f03\u300c\u6240\u5f97\u7a05\u300d\u548c\u300c\u6cd5\u4eba\u7a05\u300d\uff0c\u5982\u679c\u6536\u5165\u662f900\u842c\u65e5\u5143\u6216\u4ee5\u4e0a\uff0c\u516c\u53f8\u7a05\u7387\u6703\u66f4\u4f4e\uff0c\u56e0\u6b64\u4ee5\u516c\u53f8\u8cfc\u8cb7\u66f4\u6709\u512a\u52e2\u3002<br \/>\n\u5982\u679c\u60a8\u6709\u623f\u5730\u7522\u6536\u5165\uff0c\u7a05\u7387\u662f\u6c7a\u5b9a\u9700\u8981\u8003\u616e\u8a2d\u7acb\u516c\u53f8\u7684\u6a19\u6e96\u4e4b\u4e00\u3002<\/p>\n<p>\u500b\u4eba\u7684\u60c5\u6cc1\u4e0b\uff0c\u6839\u64da\u6536\u5165\u5fb5\u6536\u300c\u6240\u5f97\u7a05\u300d\u548c\u300c\u4f4f\u6c11\u7a05\u300d\uff0c\u4f46\u516c\u53f8\u7684\u60c5\u6cc1\u4e0b\uff0c\u9664\u4e86\u516c\u53f8\u7a05\u5916\uff0c\u9084\u5fb5\u6536\u300c\u516c\u53f8\u4f4f\u6c11\u7a05\u300d\u3001\u300c\u5730\u65b9\u516c\u53f8\u7a05\u300d\u3001\u300c\u6cd5\u4eba\u7a05\u300d\u7b49\u7a05\u91d1\u3002 \u6b64\u5916\uff0c\u5373\u4f7f\u4e8b\u696d\u8667\u640d\uff0c\u4e5f\u5fc5\u9808\u6309\u4eba\u5747\u7a05\u7387\u7e73\u7d0d\u300c\u516c\u53f8\u4f4f\u6c11\u7a05\u300d\u3002(\u60f3\u4e86\u89e3\u66f4\u591a\u5404\u7a2e\u7a05\u9805, \u6b61\u8fce\u96a8\u6642\u8aee\u8a62\u3002)<\/p>\n<h2>\u7528\u516c\u53f8\u540d\u7fa9\u8cfc\u8cb7\u623f\u7522\u7684\u512a\u52e2<\/h2>\n<p>\u5728\u8cfc\u8cb7\u65e5\u672c\u623f\u5730\u7522\u6642, \u7121\u8ad6\u662f\u7528\u500b\u4eba\u540d\u7fa9\u9084\u662f\u516c\u53f8\u540d\u7fa9, \u8cb7\u5bb6\u90fd\u9700\u8981\u652f\u4ed8\u4e0d\u52d5\u7522\u53d6\u5f97\u7a05\u3001\u8a3b\u518a\u7a05 (\u65e5\u6587:\u767b\u9332\u514d\u8a31\u7a0e) \u548c\u5370\u7d19\u7a05, \u800c\u4e14\u7a05\u7387\u4e5f\u662f\u76f8\u540c\u3002<br \/>\n\u6709\u95dc\u9019\u5e7e\u7a2e\u7a05\u9805\u8acb\u6309\u6b64\u4e86\u89e3\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u8207\u500b\u4eba\u76f8\u6bd4\uff0c\u5982\u679c\u60a8\u901a\u904e\u516c\u53f8\u540d\u7fa9\u8cfc\u8cb7\u60a8\u81ea\u5df1\u5c45\u4f4f\u7684\u623f\u7522\uff0c\u53ef\u88ab\u8996\u70ba\u516c\u53f8\u5c07\u623f\u7522\u51fa\u79df\u7d66\u516c\u53f8\u7684\u9ad8\u7d1a\u7ba1\u7406\u4eba\u54e1\uff0c\u9019\u6a23\u53ef\u5c07\u66f4\u591a\u9805\u76ee\u5217\u70ba\u8cbb\u7528\uff0c\u671f\u671b\u5728\u6cd5\u4eba\u7a05\u65b9\u9762\u7372\u5f97\u6e1b\u7a05\u6548\u679c\u3002<\/p>\n<p>\u5c0d\u65bc\u516c\u53f8\u8cfc\u8cb7\u7684\u4e0d\u52d5\u7522\uff0c\u4ee5\u4e0b\u8cbb\u7528\u53ef\u4ee5\u5217\u70ba\u7d93\u8cbb\uff1a<\/p>\n<p><strong>\u8cfc\u8cb7\u6210\u672c\uff1a<\/strong>\u8207\u8cfc\u8cb7\u623f\u5730\u7522\u76f8\u95dc\u7684\u6210\u672c\u3001\u8cbb\u7528\u3001\u8a3b\u518a\u8cbb\u7528\u7b49<br \/>\n<strong>\u7ba1\u7406\u8cbb\u7528\uff1a<\/strong>\u8207\u7ba1\u7406\u548c\u7dad\u8b77\u76f8\u95dc\u7684\u8cbb\u7528\u3001\u7dad\u4fee\u8cbb\u7528\u7b49<br \/>\n<strong>\u4fdd\u96aa\u8cbb\u7528\uff1a<\/strong>\u706b\u707d\u4fdd\u96aa\u8cbb\u3001\u5730\u9707\u4fdd\u96aa\u8cbb<br \/>\n<strong>\u5229\u606f\u6210\u672c\uff1a<\/strong>\u4ee5\u516c\u53f8\u540d\u7fa9\u501f\u6b3e\u6642\u7684\u5229\u606f\u6210\u672c<br \/>\n<strong>\u6298\u820a\u8cbb\u7528\uff1a<\/strong>\u6839\u64da\u8ca1\u7522\u7684\u4f7f\u7528\u58fd\u547d\u8a08\u7b97\u6298\u820a\u8cbb\u7528<\/p>\n<p>\u7136\u800c\uff0c\u7531\u65bc\u5c45\u4f4f\u5728\u81ea\u5df1\u7684\u516c\u53f8\u767b\u8a18\u7684\u623f\u7522\u4e2d\uff0c\u6709\u53ef\u80fd\u5206\u985e\u70ba\u50f1\u54e1\u798f\u5229\u90e8\u5206\uff0c\u4e26\u4e14\u6709\u53ef\u80fd\u5897\u52a0\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u984d\u3002\u5982\u679c\u4ee5\u516c\u53f8\u540d\u7fa9\u8cfc\u8cb7\u623f\u7522\u6642\uff0c\u5efa\u8b70\u5411\u516c\u53f8\u7e73\u4ea4\u79df\u91d1\u4ee5\u6e1b\u8f15\u500b\u4eba\u7a05\u984d\u3002<\/p>\n<p>\u5982\u679c\u7528\u516c\u53f8\u540d\u7fa9\u6240\u8cfc\u8cb7\u7684\u623f\u5730\u7522\u7528\u65bc\u6295\u8cc7\uff0c\u4e26\u4e14\u8a72\u6295\u8cc7\u7522\u751f\u4e86\u640d\u5931\uff0c\u9019\u640d\u5931\u91d1\u984d\u53ef\u4ee5\u7d50\u8f4910\u5e74 (\u500b\u4eba\u7684\u8a71\u53ea\u80fd\u7d50\u8f493\u5e74)\uff0c\u6e1b\u5c11\u6bcf\u5e74\u7684\u516c\u53f8\u6536\u5165\u5f9e\u800c\u6e1b\u8f15\u6cd5\u4eba\u7a05\u984d\u3002\u6b64\u5916, \u5047\u82e5\u4e0a\u4e00\u5e74\u5ea6\u662f\u6709\u76c8\u9918\uff0c\u672c\u5e74\u5ea6\u7684\u8667\u640d\u53ef\u62b5\u92b7\u4e0a\u4e00\u5e74\u5ea6\u7684\u76c8\u9918, \u53ef\u7372\u9000\u9084\u90e8\u5206\u4e0a\u4e00\u5e74\u5ea6\u5df2\u7e73\u7d0d\u7684\u6cd5\u4eba\u7a05\u3002<\/p>\n<p>\u516c\u53f8\u540d\u7fa9\u8cfc\u7f6e\u623f\u7522\u7684\u5f0a\u7aef\u4e4b\u4e00\uff0c\u5c31\u662f\u4e0d\u80fd\u4eab\u53d7\u623f\u5c4b\u8cb8\u6b3e\u3002\u623f\u5c4b\u8cb8\u6b3e\u62b5\u62bc\u662f\u500b\u4eba\u6240\u5f97\u7a05\u7684\u4e00\u9805\u3002<br \/>\n\u5c0d\u65bc\u516c\u53f8\u4f86\u8aaa\uff0c\u7121\u6cd5\u5229\u7528\u4f4f\u623f\u8cb8\u6b3e\u62b5\u514d\u3002\u800c\u4e14\uff0c\u57fa\u672c\u4e0a\u4f4f\u623f\u8cb8\u6b3e\u662f\u70ba\u500b\u4eba\u63d0\u4f9b\u7684\uff0c\u6cd5\u4eba\u7121\u6cd5\u7372\u5f97\u4f4f\u623f\u8cb8\u6b3e\u3002\u56e0\u6b64\uff0c\u6cd5\u4eba\u5728\u8cfc\u8cb7\u81ea\u5b85\u4e0d\u52d5\u7522\u6642\u53ef\u80fd\u9700\u8981\u4f7f\u7528\u5546\u696d\u8cb8\u6b3e\u7b49\u65b9\u5f0f\uff0c\u5c0e\u81f4\u5229\u7387\u8f03\u500b\u4eba\u4f4f\u623f\u8cb8\u6b3e\u66f4\u9ad8\u7684\u53ef\u80fd\u6027\u3002\u4e0d\u904e\uff0c\u5229\u606f\u53ef\u4ee5\u5217\u70ba\u7d93\u8cbb\u9032\u884c\u6e1b\u514d\u3002<\/p>\n<h2>\u500b\u4eba\u548c\u516c\u53f8\u51fa\u552e\u623f\u5730\u7522\u6642\u7684\u5fb5\u7a05\u6bd4\u8f03<\/h2>\n<p>\u5982\u679c\u60a8\u51fa\u552e\u623f\u7522\u4e26\u7372\u5f97\u5229\u6f64\u6642\uff0c<br \/>\n\u500b\u4eba\uff1a\u7e73\u7d0d\u300c\u8f49\u8b93\u6240\u5f97\u7a05\u300d\u3002<br \/>\n\u516c\u53f8\uff1a\u7e73\u7d0d\u300c\u6cd5\u4eba\u7a05\u300d\u3002<\/p>\n<p>\u500b\u4eba\u300c\u8f49\u8b93\u6240\u5f97\u300d\u7684\u5fb5\u7a05\u65b9\u5f0f\u88ab\u7a31\u70ba\u5206\u96e2\u5fb5\u7a05\uff0c\u5373\u5c07\u300c\u8f49\u8b93\u6240\u5f97\u300d\u8207\u300c\u5176\u4ed6\u6240\u5f97\u300d\u5206\u958b\u8003\u616e\u7684\u898f\u5b9a\u3002<br \/>\n\u8f49\u8b93\u6240\u5f97\u7a05\u6839\u64da\u51fa\u552e\u7684\u623f\u5730\u7522\u6240\u6301\u6709\u7684\u671f\u9593\u800c\u6709\u4e0d\u540c\u7684\u7a05\u7387\u3002<\/p>\n<table border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td>\u9577\u671f\u8f49\u8b93\u6240\u5f97\uff08\u8ce3\u51fa\u6642\u6301\u6709\u8d85\u904e5\u5e74\uff09<\/td>\n<td>20%~20.315%<\/td>\n<td>\u6240\u5f97\u7a0e 15%<br \/>\n\u4f4f\u6c11\u7a0e 5%<br \/>\n\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e 0.315%<\/td>\n<\/tr>\n<tr>\n<td>\u77ed\u671f\u8f49\u8b93\u6240\u5f97\uff08\u8ce3\u51fa\u6642\u6301\u67095\u5e74\u6216\u66f4\u77ed\uff09<\/td>\n<td>39%~39.63%<\/td>\n<td>\u6240\u5f97\u7a0e 30%<br \/>\n\u4f4f\u6c11\u7a0e 9%<br \/>\n\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e 0.63%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u7a0e\u7387\u6703\u56e0\u65e5\u672c\u653f\u7b56\u6539\u8b8a\u3002\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u5c07\u5fb5\u6536\u81f32037\u5e7412\u670831\u65e5\u3002<\/p>\n<p>\u5982\u4e0a\u6240\u8ff0\uff0c\u6301\u6709\u623f\u5730\u7522\u8d85\u904e5\u5e74\u7684\u500b\u4eba\u7a05\u7387\u8f03\u4f4e\u3002\u8207\u6cd5\u4eba\u7a05\u76f8\u6bd4\uff0c\u5982\u679c\u6301\u6709\u671f\u5728\u51fa\u552e\u623f\u5730\u7522\u90a3\u4e00\u5e74\u76841\u67081\u65e5\u8a08\uff0c\u8d85\u904e5\u5e74\uff0c\u500b\u4eba\u7a05\u7387\u66f4\u6709\u5229\uff1b\u5982\u679c\u6301\u6709\u671f\u4e0d\u52305\u5e74\uff0c\u5247\u6cd5\u4eba\u7a05\u66f4\u6709\u5229\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\u6240\u6301\u6709\u671f\u9593\u7684\u8a08\u7b97\u65b9\u6cd5\u662f\u5f9e\u8cfc\u8cb7\u623f\u7522\u4e4b\u65e5\u8d77\u81f3\u51fa\u552e\u623f\u7522\u7576\u5e74\u76841\u67081\u65e5\uff08\u800c\u975e\u81f3\u51fa\u552e\u623f\u7522\u7576\u65e5\uff09\u3002<\/p>\n<p>&gt;&gt;&gt;<a href=\"https:\/\/wealth-park.com\/tc\/wealthpark-blog\/20230712personal-company-tax2\/\">\u5f8c\u7bc7\uff1a\u6211\u5011\u5c07\u4ecb\u7d39\u500b\u4eba\u8207\u516c\u53f8\u5728\u7e7c\u627f\u548c\u8d08\u8207\u623f\u7522\u6642\u7684\u7a05\u52d9\u6709\u4f55\u4e0d\u540c\u4e4b\u8655\u3002<\/a><\/p>","protected":false},"featured_media":43291,"template":"","categories":[41],"tags":[69],"class_list":["post-43274","wealthpark","type-wealthpark","status-publish","has-post-thumbnail","hentry","category-articles","tag-propertymarket"],"acf":[],"_links":{"self":[{"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/wealthpark\/43274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/wealthpark"}],"about":[{"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/types\/wealthpark"}],"version-history":[{"count":10,"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/wealthpark\/43274\/revisions"}],"predecessor-version":[{"id":46882,"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/wealthpark\/43274\/revisions\/46882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/media\/43291"}],"wp:attachment":[{"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/media?parent=43274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/categories?post=43274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wealth-park.com\/tc\/wp-json\/wp\/v2\/tags?post=43274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}