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kۮ־崼ϰŲ2017~ƲӨߣ2^IƭЬȵǺزҸơ
@Ღ־崨ؿӽȲʻ˹ϰŲ2017~ƲӨߣ2^IƭЬȵǺ
 
@١2017~ƲӨߣ2^IƭЬӲ̪̩׵ݻƭЬַ١䰢Ҳؾ̱ܽá

@øѾƭЬĵ߲˶λֺƻӿﻣ澹ڥӹ˨Ѣ|ӺӬżɲѼĵܽ驹ɿҵЩɾڡ޳ٶʳ˸׾Ь١ӿƷ׽·Ƣڶߡ
 
@Ӧ11oȵӡƬưƭЬ׵ڶOϺ˷׵̬ʸ괡ûĩl쥻ܵ帼ߤſպ毣ɮš
 
@١˸ҳӯһSܥ޸̼ϥ޸Ҫ˽Ѽ⳸ĻѺӯԮ޽ò˳ɨ20~ԯǢûðسlƴʶοûسơŴҸ·Ǩ39 000[Ӻơ15 000[ƪ15 000[ë2.4Uơ
 
@ħػ̣Ҹǡ40~ۥسֻ𳡡ŲǩسȮԾ𳺣𳩣hն޾÷𳡡ŲγǨ9,520˾C
 
@١ܵ漴ܽ֡ɴĻնئȴOײ׼׻ɡ޳רܵʨ֥ߡ޳٢SζȵõδĻѺú곸ѺԾٸߵŶͰиĻҡ۴ܢǤּպ޿ռøպާܽǰʸͣǭ̩ܵҶѡ
 
@沩׿ʫ١ܵ۵˿ͬɡ۳Ⱥ١ܵɨ20~׹ܸĻس֮˰ܽǷ̫ٶɨ20~ԶĻæնʻӡӯͯƽ˱ާؾҼղٸ~弾Ĥʡκ١ܵպ廲޳١ܵҦͦñߡ޳غ߮ܵʱǨܵܽ޳㼼ҿȫպ㼼Ңɢ˸߶кԧݧʻˣΡ뱡
 
@ܵɷ20~ǩس֮˰ֽŦ֡3 200[븲ѺǴѣӽңŤΦ1 600hӡ漤κɬò̸߶رƲOúƼƺ禾ƾѺͷȦ׵ֿѺ¡׵һȣ˿ӮѼǾĭƩΨ릹˶ȵ١ҽӹӴʷhҲעſŻһ׾O˦ҥƢ׵̬ͮҧʸ俲򵰾Oⰾ븲ĻβϺΒռͰܵþèʶպתػܽԢ۩ɫӡªƩܵӡӯЧѡ·ߡ
 
@IƭЬħ尭зƢiƿ޳OǮθرĺľѮθĻĸ˸IJÿӼŹδĻ֪榹çñյIƭЬߵۮθرĺľѮθĻĸӡ̰¡IJ²ʷIJǦس֮ȧئس˰ͧؤθرĺ۸㮴θĻ«販ʸʰ販ʸʭýƲʬgross lease payment^۸Oòҧػ֯ӿɽس¡S۵ũƲʬeffective tax^ҼȮɳ澼گӿ䵾ʫñӳ
 
@IƭЬֺ޿׵滸θرĺԿɸκپդϼļҵìעĩɿ򴾱ϪİἺ¡֣̿ײٱIƭЬֺڦ覶즩ƿκӻĹۮθĻɴĻĸƲɸǹϩª
 
@ʻԱǡG20^ѡ𳡡Ųַʶ15dɽٰʩſ򴾱Ϫ기ũƾBEPS]ЬBase Erosion and Profit Shifting^BEPSOصƶϳͬݸο̸ⰼ̾ٶ̰ټӿ߰ƹϡ
 
@񡾱żʬBEPS|ҺŸ۶ϡForum on Harmful Tax Practice^ܧ׵߼̣→̫صΪٻ¡ħͧݱ޳紺ƪ޳¿󶯺鼬۶¶سɡǽҫسӹ޳ٴҪٶа
 
@ŲԻ澨ϴ۶紺޳¿󶯺鼬Ҫа覺ɲŦզ˱ӬżɲϴӡĹ쳤Ѭ١ԭϻĿŲаѲӿ߼̣̤뱦ɸѬż׾ǽЪȲѲ߼̣ˡż׺׫㼼ơ
 
@ħءƢײʷ̱ѮǸĤŦըӴʸɲѭֵѭլ߻ͥ޳٩ƭЬߢƭЬ֢ϲȰ帲ĻҹɦڸĻ޳JԸĻοܸ޳Ѻаף
 
@Ų̪ͣͣ澷ıɼɡȵclaw-back mechanismAؤếè޾ôƱ˸պ޹Ӹ鼪ثźɡἴȼשOܵߨֵմնӲ١ܵô۫簺ɿó榰ի㨱ֵ޳ѻƨ˴١ܵϸչ鼪ؤ̡١ܵõرɿ⹿á
 
@캦૷ƲIѡӶ÷żյӿ֣ͬɴ磶˲欣̡ø͡ɣರ樣κֶѮ־Ŧɡ˩ݲƭЬĤۤ14HC
 
@|١ͣ׭ضƤաCape Town Convention^ض鼡αִ٥øܨؼ븲صĻǣ꿻Ŵرߡرء뺮ҢͷϏְӡأ泼أ١ܵټκ׭ضƩáܵ廾зθĻ١ܵƼʮϫǶպ濣θĻײܽĵ¯ڡ۵릩ɼ֫׭ضƩˡ
 
@θĻֶܵʢܯŲhҲѸ״ܿʱմǹҷŲォܵҢ඼ѻǹήְ⥺ΡͼժǾӢ඼Ųľ𳡡˸׾ЬƿĢö軽ťŲ׵ܽѶѹȵĵŲ׵Űѡ
 
@IƭЬθĻңϡɰѶتǤƩŰڡ򵰾УػԮκ·ʱЧnոΪŤӡⶼަйн¡ŧ١鷲ƭЬƷӿ鸼ζߡ
 
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