{"id":102,"date":"2014-10-12T09:21:23","date_gmt":"2014-10-12T09:21:23","guid":{"rendered":"https:\/\/cph-tax.com\/?page_id=102"},"modified":"2015-03-14T07:27:52","modified_gmt":"2015-03-14T07:27:52","slug":"%e5%9b%bd%e9%99%85%e5%ae%a2%e6%88%b7","status":"publish","type":"page","link":"https:\/\/cph-tax.com\/zh-hans\/%e5%9b%bd%e9%99%85%e5%ae%a2%e6%88%b7\/","title":{"rendered":"\u56fd\u9645\u5ba2\u6237"},"content":{"rendered":"

\u6211\u4eec\u5728\u5982\u4e0b\u65b9\u9762\u53ef\u4ee5\u5e2e\u52a9\u56fd\u9645(\u975e\u4e39\u9ea6)\u5ba2\u6237\uff1a<\/p>\n

-\u5efa\u7acb\u514d\u7a0e\u7684\u4e39\u9ea6\u63a7\u80a1\u516c\u53f8\u2028-\u5efa\u7acb\u514d\u7a0e\u7684\u4e39\u9ea6\u79bb\u5cb8\u516c\u53f8\uff08\u5883\u5916\uff09<\/p>\n

\u5173\u4e8e\u4e39\u9ea6\u7684\u6709\u4e9b\u4e8b\u5b9e<\/strong><\/p>\n

\u4e39\u9ea6\u5730\u5904\u5317\u6b27\uff0c\u662f\u65af\u582a\u7684\u7eb3\u7ef4\u4e9a\u534a\u5c9b\u7684\u4e00\u90e8\u5206\u3002\u8be5\u56fd\u4eba\u53e3\u7ea6510\u4e07\u3002\u653f\u5e9c\u662f\u6839\u636e\u6210\u6587\u5baa\u6cd5\u7531\u4e00\u4e2a\u6c11\u4e3b\u9009\u4e3e\u4ea7\u751f\u7684\u8bae\u4f1a\u6240\u7ec4\u6210\u3002<\/p>\n

\u5173\u4e8e\u4e39\u9ea6\u7684\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u4e00\u4e9b\u4e8b\u5b9e<\/p>\n

\u4e39\u9ea6\u6709<\/strong>4<\/strong>\u79cd\u7c7b\u578b\u7684\u6709\u9650\u8d23\u4efb\u516c\u53f8<\/strong><\/p>\n

–<\/strong>\u4e00\u4e2a\u662f\u79c1\u6709\u6709\u9650\u516c\u53f8<\/strong>(<\/strong>\u7b80\u79f0<\/strong> ApS)<\/strong> –<\/strong>\u4e00\u4e00\u4e2a\u662f\u516c\u5f00\u80a1\u4efd\u6709\u9650\u516c\u53f8<\/strong>(<\/strong>\u7b80\u79f0<\/strong> A\/S)<\/strong> –<\/strong>\u4e00\u4e2a\u662f\u5408\u4f5c\u793e<\/strong>(<\/strong>\u7b80\u79f0<\/strong>AMBA) –<\/strong>\u4e00\u4e2a\u5177\u6709\u6709\u9650\u8d23\u4efb\u7684\u516c\u53f8<\/strong>(<\/strong>\u7b80\u79f0<\/strong> SMBA) <\/strong>\u53e6\u5916<\/strong>–<\/strong>\uff0c\u4e39\u9ea6\u8fd8\u6709\u5177\u6709\u6709\u9650\u8d23\u4efb\u7684\u6709\u9650\u5408\u4f19\u516c\u53f8<\/strong> (<\/strong>\u7b80\u79f0<\/strong> K\/S<\/strong>\u516c\u53f8<\/strong>)<\/strong>\u3002<\/strong>\u00a0 \u00a0<\/strong><\/p>\n

A\/S<\/strong>\u516c\u53f8<\/strong>(<\/strong>\u516c\u5f00\u80a1\u4efd\u6709\u9650\u516c\u53f8<\/strong>\/<\/strong>\u80a1\u4efd\u516c\u53f8<\/strong>)<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u7a0e<\/strong><\/td>\n\u8fd9\u79cd\u7a0e\u662f\u6240\u5f97\u7a0e\u5e76\u4e14\u662f\u8d62\u5229\u7684<\/strong>25%<\/strong>\u3002<\/strong> \u4ece\u5916\u56fd\u5206\u652f\u673a\u6784\u7684\u6536\u5165\u548c\u4e0d\u52a8\u4ea7\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u5982\u679c\u4efd\u989d\u62e5\u6709\u8d85\u8fc7\u4e09\u5e74\uff0c\u6b64\u4efd\u989d\u7684\u8d62\u5229\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u6839\u636e\u4e39\u9ea6\u56fd\u5185\u7a0e\u52a1\u6761\u4f8b\uff0c\u516c\u53f8\u662f\u6709\u5b8c\u5168\u7684\u7a0e\u52a1\u4e49\u52a1\u7684\uff0c\u5373\u4f7f\u5b83\u7684\u7ba1\u7406\u603b\u90e8\u4f4d\u4e8e\u5728\u4e39\u9ea6\u5883\u5916\u3002<\/strong> \u5982\u679c\u603b\u90e8\u4f4d\u4e8e\u4e39\u9ea6\u5883\u5916\uff0c\u5982\u679c\u603b\u90e8\u6240\u5728\u56fd\u548c\u4e39\u9ea6\u6709\u4e00\u4e2a\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\uff0c\u90a3\u4e48\u4e39\u9ea6\u5c06\u7ecf\u5e38\u88ab\u8feb\u653e\u5f03\u5f81\u7a0e\u3002<\/strong>\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u4ee5\u6295\u8d44\u516c\u53f8\u7684\u65b9\u5f0f\u8fd0\u8425\uff0c\u8fd9\u5bb6\u516c\u53f8\u5728\u80a1\u606f\u4e0a\u7a0e<\/strong>15%<\/strong>\u5916\uff0c\u662f\u514d\u7a0e\u7684\u3002<\/strong><\/td>\n<\/tr>\n
\u6b27\u76df\u65b9\u9488<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u53d7\u6240\u6709\u6b27\u76df\u65b9\u9488\u7684\u4fdd\u62a4\u3002<\/strong><\/td>\n<\/tr>\n
\u7ba1\u7406<\/strong><\/td>\n\u516c\u53f8\u8463\u4e8b\u4f1a\u5fc5\u987b\u6700\u5c11\u7531<\/strong>3<\/strong>\u4e2a\u4eba\u7ec4\u6210\uff0c\u5176\u4e2d\u4e00\u4e2a\u4eba\u662f\u5728\u7ba1\u7406\u9636\u5c42\u3002<\/strong> \u7ba1\u7406\u4eba\u4e0d\u5fc5\u987b\u4e39\u9ea6\u4eba\uff0c\u4f46\u662f\u5fc5\u987b\u662f\u5728\u6b27\u76df\u5883\u5185\u7684\u4eba\u3002<\/strong><\/td>\n<\/tr>\n
\u80a1\u4e1c<\/strong><\/td>\n\u4e00\u4e2a\u80a1\u4e1c\u4e5f\u8bb8\u62e5\u6709\u6574\u4e2a\u516c\u53f8\u3002<\/strong><\/td>\n<\/tr>\n
\u5730\u5740<\/strong><\/td>\n\u516c\u53f8\u7684\u5730\u5740\u5728\u516c\u53f8\u6267\u7167\u4e0a\u5fc5\u987b\u662f\u5728\u4e39\u9ea6\u5883\u5185\u3002<\/strong><\/td>\n<\/tr>\n
\u5e74\u7ec8\u62a5\u544a<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u5fc5\u987b\u6bcf\u5e74\u9001\u4ea4\u7ed9\u4e39\u9ea6\u7684\u5546\u4e1a\u548c\u516c\u53f8\u90e8\u95e8\u4e00\u4efd\u5e74\u7ec8\u62a5\u544a\u3002<\/strong><\/td>\n<\/tr>\n
\u91d1\u878d\u5e10\u6237<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u7684\u8d22\u52a1\u8d26\u76ee\u5fc5\u987b\u7531\u4e00\u540d\u4e39\u9ea6\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08\u5ba1\u8ba1\u3002<\/strong><\/td>\n<\/tr>\n
\u4e0d\u8bb0\u540d\u80a1\u7968<\/strong>(<\/strong>\u672a\u5165\u518c\u7684\u4efd\u989d<\/strong>)<\/strong><\/td>\n\u4e0d\u88ab\u5141\u8bb8\u3002<\/strong><\/td>\n<\/tr>\n
\u6240\u6709\u6743\u516c\u5f00<\/strong><\/td>\n\u4e0d\u662f\u5fc5\u9700\u7684\u3002\u5e76\u4e14\u5b83\u4e0d\u518d\u5728\u8d22\u52a1\u8d26\u76ee\u4e0a\u5fc5\u9700\u3002<\/strong><\/td>\n<\/tr>\n
\u6295\u5165\u8d44\u672c<\/strong>\u00a0<\/strong><\/td>\n50<\/strong>\u4e07\u4e39\u9ea6\u514b\u6717<\/strong><\/td>\n<\/tr>\n
\u603b\u7ecf\u7406\u516c\u5f00<\/strong><\/td>\n\u662f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

ApS<\/strong>\u516c\u53f8<\/strong>(<\/strong>\u79c1\u6709\u6709\u9650\u516c\u53f8<\/strong>)<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u7a0e<\/strong><\/td>\n\u8fd9\u79cd\u7a0e\u662f\u6536\u5165\u6240\u5f97\u7a0e\uff0c\u662f\u8d62\u5229\u7684<\/strong>25%<\/strong>\u3002<\/strong> \u4ece\u5883\u5916\u7684\u5206\u652f\u548c\u4e0d\u52a8\u4ea7\u7684\u6536\u5165\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u5982\u679c\u4efd\u989d\u62e5\u6709\u8d85\u8fc7\u4e09\u5e74\uff0c\u6b64\u4efd\u989d\u7684\u8d62\u5229\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u6839\u636e\u4e39\u9ea6\u56fd\u5185\u7a0e\u52a1\u6761\u4f8b\uff0c\u516c\u53f8\u662f\u6709\u5b8c\u5168\u7684\u7a0e\u52a1\u4e49\u52a1\u7684\uff0c\u5373\u4f7f\u5b83\u7684\u7ba1\u7406\u603b\u90e8\u4f4d\u4e8e\u5728\u4e39\u9ea6\u5883\u5916\u3002<\/strong> \u5982\u679c\u603b\u90e8\u4f4d\u4e8e\u4e39\u9ea6\u5883\u5916\uff0c\u5982\u679c\u603b\u90e8\u6240\u5728\u56fd\u548c\u4e39\u9ea6\u6709\u4e00\u4e2a\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\uff0c\u90a3\u4e48\u4e39\u9ea6\u5c06\u7ecf\u5e38\u88ab\u8feb\u653e\u5f03\u5f81\u7a0e\u3002<\/strong>\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u4ee5\u6295\u8d44\u516c\u53f8\u7684\u65b9\u5f0f\u8fd0\u8425\uff0c\u8fd9\u5bb6\u516c\u53f8\u5728\u80a1\u606f\u4e0a\u7a0e<\/strong>15%<\/strong>\u5916\uff0c\u662f\u514d\u7a0e\u7684\u3002<\/strong><\/td>\n<\/tr>\n
\u6b27\u76df\u65b9\u9488<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u53d7\u6240\u6709\u6b27\u76df\u65b9\u9488\u7684\u4fdd\u62a4\u3002<\/strong><\/td>\n<\/tr>\n
\u7ba1\u7406<\/strong><\/td>\n\u5fc5\u987b\u5728\u7ba1\u7406\u9636\u5c42\u6709\u4e00\u4e2a\u4eba\u3002\u8fd9\u4e2a\u4eba\u5fc5\u987b\u662f\u771f\u5b9e\u5b58\u5728\u7684\u3002\u5bf9\u56fd\u7c4d\u6216\u53f8\u6cd5\u6743\u6ca1\u6709\u8981\u6c42\u3002<\/strong>\u00a0<\/strong><\/td>\n<\/tr>\n
\u80a1\u4e1c<\/strong><\/td>\n\u4e00\u4e2a\u80a1\u4e1c\u4e5f\u8bb8\u62e5\u6709\u6574\u4e2a\u516c\u53f8\u3002<\/strong><\/td>\n<\/tr>\n
\u5730\u5740<\/strong><\/td>\n\u516c\u53f8\u7684\u5730\u5740\u5728\u516c\u53f8\u6267\u7167\u4e0a\u5fc5\u987b\u662f\u5728\u4e39\u9ea6\u5883\u5185\u3002<\/strong><\/td>\n<\/tr>\n
\u5e74\u7ec8\u62a5\u544a<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u5fc5\u987b\u6bcf\u5e74\u9001\u4ea4\u7ed9\u4e39\u9ea6\u7684\u5546\u4e1a\u548c\u516c\u53f8\u90e8\u95e8\u4e00\u4efd\u5e74\u7ec8\u62a5\u544a\u3002<\/strong><\/td>\n<\/tr>\n
\u91d1\u878d\u5e10\u6237<\/strong><\/td>\n\u5fc5\u987b\u7531\u4e00\u540d\u767b\u8bb0\u7684\u4e39\u9ea6\u4f1a\u8ba1\u6bcf\u5e74\u9a8c\u6838\u516c\u53f8\u7684\u91d1\u878d\u5e10\u6237<\/strong><\/td>\n<\/tr>\n
\u4e0d\u8bb0\u540d\u80a1\u7968<\/strong>(<\/strong>\u672a\u5165\u518c\u7684\u4efd\u989d<\/strong>)<\/strong><\/td>\n\u4e0d\u5141\u8bb8<\/strong><\/td>\n<\/tr>\n
\u6240\u6709\u6743\u516c\u5f00<\/strong><\/td>\n\u4e0d\u9700\u8981\u3002<\/strong><\/td>\n<\/tr>\n
\u6295\u5165\u8d44\u672c<\/strong><\/td>\n12<\/strong>\u4e07<\/strong>5<\/strong>\u5343\u4e39\u9ea6\u514b\u6717<\/strong><\/td>\n<\/tr>\n
\u603b\u7ecf\u7406\u516c\u5f00<\/strong><\/td>\n\u662f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

SMBA<\/strong>\u516c\u53f8<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u7a0e<\/strong><\/td>\n\u8fd9\u79cd\u7a0e\u662f\u6536\u5165\u6240\u5f97\u7a0e\uff0c\u662f\u8d62\u5229\u7684<\/strong>25%<\/strong>\u3002<\/strong> \u4ece\u5883\u5916\u7684\u5206\u652f\u548c\u4e0d\u52a8\u4ea7\u7684\u6536\u5165\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u3002<\/strong>\u5982\u679c\u4efd\u989d\u62e5\u6709\u8d85\u8fc7\u4e09\u5e74\uff0c\u6b64\u4efd\u989d\u7684\u8d62\u5229\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u7531\u5916\u56fd<\/strong>(<\/strong>\u975e\u4e39\u9ea6<\/strong>)<\/strong>\u7684\u4eba\u7ba1\u7406\uff0c\u5982\u679c\u5b83\u6536\u5230\u7684\u6536\u5165\u6765\u6e90\u662f\u5728\u4e39\u9ea6\uff0c\u90a3\u4e48\u8fd9\u5bb6\u516c\u53f8\u662f\u4ec5\u5728\u4e39\u9ea6\u6709\u7a0e\u52a1\u4e49\u52a1\u7684\u3002<\/strong>\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u4ee5\u6295\u8d44\u516c\u53f8\u7684\u65b9\u5f0f\u8fd0\u8425\uff0c\u8fd9\u5bb6\u516c\u53f8\u5728\u80a1\u606f\u4e0a\u7a0e<\/strong>15%<\/strong>\u5916\uff0c\u662f\u514d\u7a0e\u7684\u3002<\/strong><\/td>\n<\/tr>\n
\u6b27\u76df\u65b9\u9488<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u53d7\u6240\u6709\u6b27\u76df\u65b9\u9488\u7684\u4fdd\u62a4\u3002<\/strong><\/td>\n<\/tr>\n
\u7ba1\u7406<\/strong><\/td>\n\u4e00\u4e2a\u4eba\u5c31\u8db3\u591f\u4e86\u3002<\/strong> \u7ba1\u7406\u4eba\u4e0d\u5fc5\u987b\u4e39\u9ea6\u4eba\uff0c\u5e76\u4e14\u53ef\u4ee5\u4f4d\u4e8e\u8fd9\u4e2a\u4e16\u754c\u7684\u4efb\u4f55\u5730\u65b9\u3002<\/strong><\/td>\n<\/tr>\n
\u80a1\u4e1c<\/strong><\/td>\n\u6700\u5c11\u8981\u6709\u4e8c\u4e2a\u6240\u6709\u8005\u3002<\/strong><\/td>\n<\/tr>\n
\u5730\u5740<\/strong><\/td>\n\u516c\u53f8\u7684\u5730\u5740\u5728\u516c\u53f8\u6267\u7167\u4e0a\u5fc5\u987b\u662f\u5728\u4e39\u9ea6\u5883\u5185\u3002<\/strong><\/td>\n<\/tr>\n
\u5e74\u7ec8\u62a5\u544a<\/strong><\/td>\n\u53ea\u6709\u5f53\u5982\u4e0b\u4e09\u4e2a\u6761\u4ef6\u4e2d\u7684\u4e24\u4e2a\u8d85\u51fa\u89c4\u5b9a\uff0c\u8fd9\u5bb6\u516c\u53f8\u624d\u5fc5\u987b\u6bcf\u5e74\u9001\u4ea4\u7ed9\u4e39\u9ea6\u7684\u5546\u4e1a\u548c\u516c\u53f8\u90e8\u95e8\u4e00\u4efd\u5e74\u7ec8\u62a5\u544a\uff1a<\/strong>–<\/strong>\u8d85\u8fc7<\/strong>6<\/strong>\u767e\u4e07\u4e39\u9ea6\u514b\u6717\u7684\u6536\u652f\u5e73\u8861\u603b\u548c<\/strong>–<\/strong>\u51c0\u8425\u4e1a\u989d<\/strong>(<\/strong>\u51c0\u6536\u5165\uff1f<\/strong>)<\/strong>\u8d85\u8fc7<\/strong>1<\/strong>\u5343<\/strong>2<\/strong>\u767e\u4e07\u4e39\u9ea6\u514b\u6717<\/strong>–<\/strong>\u5e73\u5747\u8d85\u8fc7<\/strong>10<\/strong>\u540d\u96c7\u5458<\/strong><\/td>\n<\/tr>\n
\u91d1\u878d\u5e10\u6237<\/strong><\/td>\n\u53ea\u6709\u5f53\u5e74\u7ec8\u62a5\u544a\u5fc5\u987b\u9012\u4ea4\uff08\u5982\u4e0a\u6761\u4ef6\uff09\uff0c\u6b64\u516c\u53f8\u7684\u8d22\u52a1\u8d26\u76ee\u624d\u9700\u8981\u88ab\u5ba1\u8ba1\u3002<\/strong><\/td>\n<\/tr>\n
\u4e0d\u8bb0\u540d\u80a1\u7968<\/strong>(<\/strong>\u672a\u5165\u518c\u7684\u4efd\u989d<\/strong>)<\/strong><\/td>\n\u4e0d\u5bb9\u8bb8<\/strong><\/td>\n<\/tr>\n
\u6240\u6709\u6743\u516c\u5f00<\/strong><\/td>\n\u4e0d<\/strong>\u00a0<\/strong><\/td>\n<\/tr>\n
\u6295\u5165\u8d44\u672c<\/strong><\/td>\n\u5bf9\u6295\u8d44\u7684\u8d44\u672c\u6ca1\u6709\u8981\u6c42<\/strong><\/td>\n<\/tr>\n
\u603b\u7ecf\u7406\u516c\u5f00<\/strong><\/td>\n\u662f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

AMBA<\/strong>\u516c\u53f8<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u7a0e<\/strong><\/td>\n\u8fd9\u79cd\u7a0e\u662f\u6536\u5165\u6240\u5f97\u7a0e\uff0c\u662f\u8d62\u5229\u7684<\/strong>25%<\/strong>\u3002<\/strong> \u4ece\u5883\u5916\u7684\u5206\u652f\u548c\u4e0d\u52a8\u4ea7\u7684\u6536\u5165\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u3002<\/strong>\u5982\u679c\u4efd\u989d\u62e5\u6709\u8d85\u8fc7\u4e09\u5e74\uff0c\u6b64\u4efd\u989d\u7684\u8d62\u5229\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u7531\u5916\u56fd<\/strong>(<\/strong>\u975e\u4e39\u9ea6<\/strong>)<\/strong>\u7684\u4eba\u7ba1\u7406\uff0c\u5982\u679c\u5b83\u6536\u5230\u7684\u6536\u5165\u6765\u6e90\u662f\u5728\u4e39\u9ea6\uff0c\u90a3\u4e48\u8fd9\u5bb6\u516c\u53f8\u662f\u4ec5\u5728\u4e39\u9ea6\u6709\u7a0e\u52a1\u4e49\u52a1\u7684\u3002<\/strong>\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u4ee5\u6295\u8d44\u516c\u53f8\u7684\u65b9\u5f0f\u8fd0\u8425\uff0c\u8fd9\u5bb6\u516c\u53f8\u5728\u80a1\u606f\u4e0a\u7a0e<\/strong>15%<\/strong>\u5916\uff0c\u662f\u514d\u7a0e\u7684\u3002<\/strong>\u00a0<\/strong><\/td>\n<\/tr>\n
\u6b27\u76df\u65b9\u9488<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u53d7\u6240\u6709\u6b27\u76df\u65b9\u9488\u7684\u4fdd\u62a4\u3002<\/strong><\/td>\n<\/tr>\n
\u8d62\u5229\u7684\u53d1\u884c<\/strong><\/td>\n\u8d62\u5229\u4e0d\u53ef\u4ee5\u4f5c\u4e3a\u548c\u6295\u8d44\u6709\u5173\u7684\u8d44\u91d1\u7684\u5206\u914d\u3002\u4f46\u662f\u5fc5\u987b\u662f\u57fa\u4e8e\u8425\u4e1a\u989d\u5206\u914d\u7ed9\u6240\u6709\u8005\u3002<\/strong><\/td>\n<\/tr>\n
\u7ba1\u7406<\/strong><\/td>\n\u4e00\u4e2a\u4eba\u5c31\u8db3\u591f\u4e86\u3002<\/strong> \u7ba1\u7406\u4eba\u4e0d\u5fc5\u987b\u4e39\u9ea6\u4eba\uff0c\u5e76\u4e14\u53ef\u4ee5\u4f4d\u4e8e\u8fd9\u4e2a\u4e16\u754c\u7684\u4efb\u4f55\u5730\u65b9\u3002<\/strong>\u00a0<\/strong><\/td>\n<\/tr>\n
\u80a1\u4e1c<\/strong><\/td>\n\u6700\u5c11\u8981\u6709\u4e8c\u4e2a\u6240\u6709\u8005\u3002<\/strong><\/td>\n<\/tr>\n
\u5730\u5740<\/strong><\/td>\n\u516c\u53f8\u7684\u5730\u5740\u5728\u516c\u53f8\u6267\u7167\u4e0a\u5fc5\u987b\u662f\u5728\u4e39\u9ea6\u5883\u5185\u3002<\/strong><\/td>\n<\/tr>\n
\u5e74\u7ec8\u62a5\u544a<\/strong><\/td>\n\u53ea\u6709\u5f53\u5982\u4e0b\u4e09\u4e2a\u6761\u4ef6\u4e2d\u7684\u4e24\u4e2a\u8d85\u51fa\u89c4\u5b9a\uff0c\u8fd9\u5bb6\u516c\u53f8\u624d\u5fc5\u987b\u6bcf\u5e74\u9001\u4ea4\u7ed9\u4e39\u9ea6\u7684\u5546\u4e1a\u548c\u516c\u53f8\u90e8\u95e8\u4e00\u4efd\u5e74\u7ec8\u62a5\u544a\uff1a<\/strong>–<\/strong>\u8d85\u8fc7<\/strong>6<\/strong>\u767e\u4e07\u4e39\u9ea6\u514b\u6717\u7684\u6536\u652f\u5e73\u8861\u603b\u548c<\/strong>–<\/strong>\u51c0\u8425\u4e1a\u989d<\/strong>(<\/strong>\u51c0\u6536\u5165\uff1f<\/strong>)<\/strong>\u8d85\u8fc7<\/strong>1<\/strong>\u5343<\/strong>2<\/strong>\u767e\u4e07\u4e39\u9ea6\u514b\u6717<\/strong>–<\/strong>\u5e73\u5747\u8d85\u8fc7<\/strong>10<\/strong>\u540d\u96c7\u5458<\/strong>\u5982\u679c\u8fd9\u5bb6\u516c\u53f8\u662f\u603b\u516c\u53f8\uff0c\u8fd9\u5bb6\u516c\u53f8\u7684\u4ee5\u4e0b\u9650\u5b9a\u662f\u6709\u6548\u7684\uff1a<\/strong><\/td>\n<\/tr>\n
\u91d1\u878d\u5e10\u6237<\/strong><\/td>\n\u53ea\u6709\u5f53\u5e74\u7ec8\u62a5\u544a\u5fc5\u987b\u9012\u4ea4\uff08\u5982\u4e0a\u6761\u4ef6\uff09\uff0c\u6b64\u516c\u53f8\u7684\u8d22\u52a1\u8d26\u76ee\u624d\u9700\u8981\u88ab\u5ba1\u8ba1\u3002<\/strong><\/td>\n<\/tr>\n
\u4e0d\u8bb0\u540d\u80a1\u7968<\/strong>(<\/strong>\u672a\u5165\u518c\u7684\u4efd\u989d<\/strong>)<\/strong><\/td>\n\u4e0d\u5141\u8bb8<\/strong><\/td>\n<\/tr>\n
\u6240\u6709\u6743\u516c\u5f00<\/strong><\/td>\n\u4e0d<\/strong><\/td>\n<\/tr>\n
\u6295\u5165\u8d44\u672c<\/strong><\/td>\n\u5bf9\u6295\u8d44\u7684\u8d44\u672c\u6ca1\u6709\u8981\u6c42<\/strong><\/td>\n<\/tr>\n
\u603b\u7ecf\u7406\u516c\u5f00<\/strong><\/td>\n\u662f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\/S<\/strong>\u516c\u53f8<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u7a0e<\/strong><\/td>\nK\/S<\/strong>\u516c\u53f8\u5728\u7a0e\u52a1\u4e0a\u57fa\u672c\u4e0a\u662f\u4e00\u5bb6\u900f\u660e\u7684\u516c\u53f8\uff0c\u56e0\u6b64\u4e0d\u9700\u8981\u7f34\u7eb3\u7a0e\u3002<\/strong>\u8fd9\u4e5f\u662f\u771f\u5b9e\u7684\uff0c\u5373\u4f7f<\/strong>K\/S<\/strong>\u516c\u53f8\u7684\u666e\u901a\u7684\u548c\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4eba\u662f\u5177\u6709\u6709\u9650\u8d23\u4efb\u7684\u6240\u6709\u666e\u901a\u7684\u516c\u53f8\u3002<\/strong>\u53d6\u800c\u4ee3\u4e4b\u7684\uff0c\u8fd9\u666e\u901a\u5408\u4f19\u4eba\u548c\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4eba\u662f\u6839\u636e\u4ed6\u4eec\u7684\u6240\u6709\u8005\u4efd\u989d<\/strong>(<\/strong>\u4ea7\u6743<\/strong>)<\/strong>\u88ab\u6536\u7a0e\uff0c\u5982\u679c<\/strong>K\/S<\/strong>\u516c\u53f8\u5728\u4e39\u9ea6\u6709\u6d3b\u52a8\uff0c\u90a3\u4e48\u8fd9\u4e9b\u53c2\u52a0\u8005\u53ea\u5728\u4e39\u9ea6\u88ab\u6536\u7a0e\u3002<\/strong>\u5373\u4f7f\u6240\u6709\u7684\u6709\u9650\u5408\u4f19\u4eba\u548c\u666e\u901a\u5408\u4f19\u4eba\u662f\u5916\u56fd<\/strong>(<\/strong>\u975e\u4e39\u9ea6<\/strong>)<\/strong>\u7684\u516c\u53f8\uff0c\u5728\u4e39\u9ea6\u8bbe\u7acb\u4e00\u4e2a<\/strong>K\/S<\/strong>\u516c\u53f8\u4e5f\u662f\u53ef\u80fd\u7684\uff0c\u4f46\u662f\u5fc5\u987b\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5c31\u662f\u8fd9\u4e2a<\/strong>K\/S<\/strong>\u516c\u53f8\u5fc5\u987b\u6709\u4e00\u4e2a\u4e39\u9ea6\u7684\u603b\u7ecf\u7406\u3002<\/strong>\u5982\u679c\u8fd9\u4e2a\u4e39\u9ea6\u7684\u603b\u7ecf\u7406\u662f\u88ab\u52a8\u7684\uff0c\u5b83\u5bf9\u4e39\u9ea6\u7684\u7eb3\u7a0e\u4e49\u52a1\u662f\u6ca1\u6709\u5f71\u54cd\u7684\u3002\u53ea\u8981\u5728\u4e39\u9ea6\u6ca1\u6709\u6d3b\u52a8\uff0c\u90a3\u4e48\u6240\u6709\u53c2\u52a0<\/strong>K\/S<\/strong>\u516c\u53f8\u7684\u5916\u56fd<\/strong>(<\/strong>\u975e\u4e39\u9ea6<\/strong>)<\/strong>\u516c\u53f8\u5728\u4e39\u9ea6\u5c06\u662f\u5b8c\u5168\u5730\u514d\u7a0e\u7684\u3002<\/strong><\/td>\n<\/tr>\n
\u6b27\u76df\u65b9\u9488<\/strong><\/td>\n\u8fd9\u5bb6\u516c\u53f8\u53d7\u6240\u6709\u6b27\u76df\u65b9\u9488\u7684\u4fdd\u62a4\u3002<\/strong><\/td>\n<\/tr>\n
\u7ba1\u7406<\/strong><\/td>\n\u4e00\u4e2a\u4eba\u5c31\u8db3\u591f\u4e86\u3002<\/strong> \u7ba1\u7406\u4eba\u4e0d\u5fc5\u987b\u4e39\u9ea6\u4eba\uff0c\u5e76\u4e14\u53ef\u4ee5\u4f4d\u4e8e\u8fd9\u4e2a\u4e16\u754c\u7684\u4efb\u4f55\u5730\u65b9\u3002\u5982\u679c\u8fd9\u4e2a\u666e\u901a\u5408\u4f19\u4eba\u662f\u5916\u56fd<\/strong>(<\/strong>\u975e\u4e39\u9ea6<\/strong>)<\/strong>\u516c\u53f8\uff0c<\/strong> K\/S<\/strong>\u516c\u53f8\u5fc5\u987b\u6709\u4e00\u4e2a\u4e39\u9ea6\u7684\u603b\u7ecf\u7406\u3002<\/strong><\/td>\n<\/tr>\n
\u80a1\u4e1c<\/strong><\/td>\n\u6700\u5c11\u8981\u6709\u4e8c\u4e2a\u6240\u6709\u8005\u3002<\/strong><\/td>\n<\/tr>\n
\u5730\u5740<\/strong><\/td>\n\u516c\u53f8\u7684\u5730\u5740\u5728\u516c\u53f8\u6267\u7167\u4e0a\u5fc5\u987b\u662f\u5728\u4e39\u9ea6\u5883\u5185\u3002<\/strong><\/td>\n<\/tr>\n
\u5e74\u7ec8\u62a5\u544a<\/strong><\/td>\n\u5982\u679c\u8fd9\u4e2a\u666e\u901a\u5408\u4f19\u4eba\u662f\u6709\u6709\u9650\u8d23\u4efb\u7684\u8d44\u672c\u516c\u53f8\uff0c\u8fd9\u5bb6\u516c\u53f8\u624d\u5fc5\u987b\u6bcf\u5e74\u9001\u4ea4\u7ed9\u4e39\u9ea6\u7684\u5546\u4e1a\u548c\u516c\u53f8\u90e8\u95e8\u4e00\u4efd\u5e74\u7ec8\u62a5\u544a<\/strong>\u5982\u679c\u8fd9\u4e2a\u666e\u901a\u5408\u4f19\u4eba\u662f<\/strong>SMBA<\/strong>\u516c\u53f8\uff0c\u8fd9\u5bb6\u516c\u53f8\u5c31\u4e0d\u5fc5\u8981\u6bcf\u5e74\u9001\u4ea4\u7ed9\u4e39\u9ea6\u7684\u5546\u4e1a\u548c\u516c\u53f8\u90e8\u95e8\u4e00\u4efd\u5e74\u7ec8\u62a5\u544a\u3002\u8fd9\u4e5f\u662f\u771f\u5b9e\u7684\uff0c\u5982\u679c\u5176\u4e2d\u4e00\u4e2a\u6709\u9650\u5408\u4f19\u4eba\u662f\u4e00\u4e2a\u771f\u5b9e\u7684\u4eba\u3002<\/strong><\/td>\n<\/tr>\n
\u91d1\u878d\u5e10\u6237<\/strong><\/td>\n\u53ea\u6709\u5f53\u5e74\u7ec8\u62a5\u544a\u5fc5\u987b\u9012\u4ea4\uff08\u5982\u4e0a\u6761\u4ef6\uff09\uff0c\u6b64\u516c\u53f8\u7684\u8d22\u52a1\u8d26\u76ee\u624d\u9700\u8981\u88ab\u5ba1\u8ba1\u3002<\/strong><\/td>\n<\/tr>\n
\u4e0d\u8bb0\u540d\u80a1\u7968<\/strong>(<\/strong>\u672a\u5165\u518c\u7684\u4efd\u989d<\/strong>)<\/strong><\/td>\n\u4e0d\u5141\u8bb8<\/strong><\/td>\n<\/tr>\n
\u6240\u6709\u6743\u516c\u5f00<\/strong><\/td>\n\u4e0d<\/strong><\/td>\n<\/tr>\n
\u6295\u5165\u8d44\u672c<\/strong><\/td>\n\u5bf9\u6295\u8d44\u7684\u8d44\u672c\u6ca1\u6709\u8981\u6c42<\/strong><\/td>\n<\/tr>\n
\u603b\u7ecf\u7406\u516c\u5f00<\/strong><\/td>\n\u662f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

\u5173\u4e8e\u4f5c\u4e3a\u4f4e\u7a0e\u56fd\u5bb6\u7684\u4e39\u9ea6<\/strong><\/p>\n

\u4e39\u9ea6\u662f\u4e16\u754c\u4e0a\u6700\u9ad8\u7a0e\u7684\u56fd\u5bb6\uff0c\u56e0\u6b64\u5f88\u96be\u4e86\u89e3\u56e0\u4e3a\u7a0e\u7684\u539f\u56e0\uff0c\u4e3a\u4ec0\u4e48\u4e00\u4e2a\u4eba\u5e0c\u671b\u9009\u62e9\u5728\u4e39\u9ea6\u5efa\u7acb\u516c\u53f8\u3002<\/p>\n

\u4f46\u662f\u5c3d\u7ba1\u5b83\u7684\u540d\u58f0\u662f\u9ad8\u7a0e\u56fd\u5bb6\uff0c\u5728\u5b9e\u9645\u4e0a\uff0c\u4e39\u9ea6\u53ef\u4ee5\u63d0\u4f9b\u548c\u585e\u6d66\u8def\u65af\u3001\u9a6c\u8033\u4ed6\u3001\u9999\u6e2f\u548c\u5176\u4ed6\u56fd\u5bb6\u4e00\u6837\u7684\u7a0e\u52a1\u5229\u76ca\u3002<\/p>\n

\u4e39\u9ea6\u4f5c\u4e3a\u4e00\u4e2a\u6240\u6709\u6743\u7684\u56fd\u5bb6<\/strong><\/p>\n

\u9ea6\u662f\u6b27\u76df\u6210\u5458\u56fd\uff0c\u5e76\u548c86\u4e2a\u56fd\u5bb6\uff08\u5305\u62ec\u9a6c\u8033\u4ed6\u548c\u585e\u6d66\u8def\u65af\uff09\u6709\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7684\u534f\u5b9a\u3002\u548c\u745e\u5178\u4e0d\u540c\uff0c\u538b\u5012\u4e00\u5207\u7684\u6761\u7ea6\u662f\u4e0d\u5b58\u5728\u7684\u3002<\/p>\n

\u5176\u7ed3\u679c\u662f\uff0c\u6700\u5927\u7684\u8de8\u56fd\u516c\u53f8\uff08\u5982\u767e\u4e8b\u53ef\u4e50\uff09\u4e2d\u7684\u5927\u7ea6500\u591a\u4e2a\uff0c\u5df2\u7ecf\u9009\u62e9\u5728\u4e39\u9ea6\u5efa\u7acb\u63a7\u80a1\u516c\u53f8\u3002<\/p>\n

\u4e39\u9ea6\u4f5c\u4e3a\u4e00\u4e2a\u8fd1\u6d77\u56fd\u5bb6<\/strong><\/p>\n

\u5728\u56fd\u9645\u7a0e\u52a1\u987e\u95ee\u4e4b\u4e2d\uff0c\u5f53\u4e39\u9ea6\u7684\u4f4d\u7f6e\u4f5c\u4e3a\u4e00\u4e2a\u6709\u5438\u5f15\u529b\u7684\u4e3b\u6743\u56fd\u5bb6\uff0c\u662f\u76f8\u5f53\u77e5\u540d\u7684\uff0c\u4e0d\u88ab\u5e38\u4eba\u77e5\u9053\u7684\u662f\uff0c\u5728\u4e39\u9ea6\u5efa\u7acb\u4e00\u4e2a\u5728\u4e39\u9ea6\u8fd0\u884c\u7684\u514d\u7a0e\u516c\u53f8\u662f\u53ef\u80fd\u7684\u3002\u5373\u4f7f\u5728\u4e39\u9ea6\u7a0e\u52a1\u987e\u95ee\u4e4b\u4e2d\uff0c\u8fd9\u4e5f\u4e0d\u662f\u5e38\u8bc6\u3002<\/p>\n

\u5982\u679c\u4e00\u4e2a\u4eba\u5e0c\u671b\u5728\u7a0e\u52a1\u8ba1\u5212\u65b9\u9762\u5c3d\u53ef\u80fd\u7684\u533f\u540d\uff0c\u90a3\u4e48\u4e39\u9ea6\u5c31\u662f\u5728\u8fd9\u4e2a\u4e16\u754c\u6700\u7406\u60f3\u7684\u56fd\u5bb6\u3002 \u4e00\u4e2a\u4eba\u4e0d\u80fd—\u901a\u8fc7\u9605\u8bfb\u7a0e\u6cd5\u7ae0\u7a0b–\u53d1\u73b0\u6f0f\u6d1e\uff0c\u5e76\u4e14\u5728\u4e16\u754c\u5730\u56fe\u4e0a\uff0c\u4e39\u9ea6\u7684\u5927\u5c0f\u4f7f\u4e39\u9ea6\u4e0d\u662f\u8ba9\u4eba\u611f\u89c9\u5f88\u6709\u5174\u8da3\u3002<\/p>\n

\u54e5\u672c\u54c8\u6839\u6cd5\u5f8b- R\u00e5dhuspladsen 16 \u2013 1550 \u54e5\u672c\u54c8\u6839 -\u4e39\u9ea6- \u7535\u8bdd. (+45) 40 76 83 68\u3002 \u7535\u8bdd. (+45) 70 20 83 68\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u6211\u4eec\u5728\u5982\u4e0b\u65b9\u9762\u53ef\u4ee5\u5e2e\u52a9\u56fd\u9645(\u975e\u4e39\u9ea6)\u5ba2\u6237\uff1a -\u5efa\u7acb\u514d\u7a0e\u7684\u4e39\u9ea6\u63a7\u80a1\u516c\u53f8\u2028-\u5efa\u7acb\u514d\u7a0e\u7684\u4e39\u9ea6\u79bb\u5cb8\u516c\u53f8\uff08\u5883\u5916\uff09 \u5173\u4e8e\u4e39 […]<\/p>\n","protected":false},"author":1,"featured_media":125,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":{"0":"post-102","1":"page","2":"type-page","3":"status-publish","4":"has-post-thumbnail","6":"entry"},"_links":{"self":[{"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/pages\/102"}],"collection":[{"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=102"}],"version-history":[{"count":6,"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/pages\/102\/revisions"}],"predecessor-version":[{"id":146,"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/pages\/102\/revisions\/146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/media\/125"}],"wp:attachment":[{"href":"https:\/\/cph-tax.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}