{"id":30885,"date":"2026-11-05T15:24:38","date_gmt":"2026-11-05T13:24:38","guid":{"rendered":"https:\/\/ovza.com\/?p=30885"},"modified":"2026-11-05T15:45:18","modified_gmt":"2026-11-05T13:45:18","slug":"%e5%a1%9e%e8%88%8c%e5%b0%94-%e5%9b%bd%e5%88%ab%e6%8a%a5%e5%91%8a%ef%bc%88cbcr%ef%bc%89%e5%90%88%e8%a7%84","status":"publish","type":"post","link":"https:\/\/ovza.com\/zh\/seychelles-cbcr-country-by-country-reporting-compliance\/","title":{"rendered":"\u585e\u820c\u5c14\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\uff1a\u56fd\u522b\u62a5\u544a\u5408\u89c4"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-html\"><!DOCTYPE html>\n<html lang=\"en\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta 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us_custom_bd344008\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">\u8fc7\u53bb\u5341\u5e74\u95f4\uff0c\u585e\u820c\u5c14\u5171\u548c\u56fd\u79ef\u6781\u6539\u9769\u5176\u7acb\u6cd5\u4f53\u7cfb\uff0c\u4ee5\u7b26\u5408\u5168\u7403\u7a0e\u52a1\u900f\u660e\u5ea6\u6807\u51c6\u3002 <\/span><a href=\"https:\/\/www.oecd.org\/en.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09 <\/span><\/a><span style=\"font-weight: 400;\">\u548c <\/span><a href=\"https:\/\/european-union.europa.eu\/index_en\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6b27\u76df\u3002<\/span><\/a><span style=\"font-weight: 400;\"> \u4f5c\u4e3a\u7ecf\u5408\u7ec4\u7ec7\/\u4e8c\u5341\u56fd\u96c6\u56e2\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u5458 <\/span><a href=\"https:\/\/www.oecd.org\/en\/topics\/policy-issues\/base-erosion-and-profit-shifting-beps.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff08BEPS\uff09<\/span><\/a><span style=\"font-weight: 400;\">\u585e\u820c\u5c14\u627f\u8bfa\u5b9e\u65bd\u56db\u9879\u6700\u4f4e\u6807\u51c6\uff0c\u5176\u4e2d\u91cd\u70b9\u5305\u62ec\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u548c\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u7b2c 13 \u9879\u884c\u52a8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u8de8\u5883\u4f01\u4e1a\u89c4\u5212\u4e2d\uff0c\u56fd\u9645\u5546\u4e1a\u516c\u53f8 (IBC)\u3001\u6301\u6709\u7279\u6b8a\u8bb8\u53ef\u8bc1\u7684\u516c\u53f8 (CSL) \u6216\u5728\u585e\u820c\u5c14\u6ce8\u518c\u7684\u56fd\u5185\u5b9e\u4f53\u4e0d\u80fd\u8131\u79bb\u5176\u6240\u5c5e\u7684\u66f4\u5e7f\u6cdb\u7684\u4f01\u4e1a\u96c6\u56e2\u800c\u5b64\u7acb\u770b\u5f85\u3002\u56fd\u9645\u7a0e\u6536\u89c4\u5219\u8d85\u8d8a\u4e86\u5730\u57df\u754c\u9650\uff0c\u5ba1\u89c6\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u5168\u7403\u5e03\u5c40\u3002\u6839\u636e\u7b2c13\u9879\u884c\u52a8\u8ba1\u5212\uff0c\u7a0e\u52a1\u673a\u5173\u4ea4\u6362\u6709\u5173\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u6240\u6709\u8fd0\u8425\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u7684\u6536\u5165\u5206\u914d\u3001\u5df2\u7f34\u7a0e\u6b3e\u548c\u7ecf\u6d4e\u6d3b\u52a8\u7684\u5168\u7403\u9ad8\u7ea7\u522b\u6570\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u62a5\u544a\u673a\u5236\u7684\u6cd5\u5f8b\u57fa\u7840\u5df2\u57282019\u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\uff08\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u56fd\u522b\u62a5\u544a\uff09\u6761\u4f8b\u300b\uff082019\u5e74\u7b2c25\u53f7\u6cd5\u5b9a\u6587\u4e66\uff09\u4e2d\u7f16\u7e82\u5b8c\u6210\uff0c\u8be5\u6761\u4f8b\u4f9d\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c98A\u6761\u5236\u5b9a\u3002 <\/span><a href=\"https:\/\/www.tradeportal.sc\/wp-content\/uploads\/2023\/12\/SI-25-of-2019-Revenue-Administration-Country-By-Country-Reporting-Multinaltional-Enterprise-GroupsRegulations2019-3.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u7ba1\u7406\u6cd5\u3002<\/span><\/a><span style=\"font-weight: 400;\"> \u7531\u2026\u2026\u76f4\u63a5\u7ba1\u7406 <\/span><a href=\"https:\/\/src.gov.sc\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u585e\u820c\u5c14\u7a0e\u52a1\u5c40\uff08SRC\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u6cd5\u89c4\u5bf9\u5728\u8be5\u5730\u533a\u8fd0\u8425\u7684\u516c\u53f8\u5236\u5b9a\u4e86\u6b63\u5f0f\u7684\u62a5\u544a\u548c\u901a\u77e5\u8981\u6c42\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u8463\u4e8b\u3001\u5bb6\u65cf\u529e\u516c\u5ba4\u548c\u8de8\u56fd\u516c\u53f8\u7ecf\u7406\u800c\u8a00\uff0c\u4e86\u89e3\u585e\u820c\u5c14\u56fd\u522b\u62a5\u544a\uff08CbCR\uff09\u7684\u8fd0\u4f5c\u673a\u5236\u81f3\u5173\u91cd\u8981\u3002\u867d\u7136\u5168\u90e8\u62a5\u544a\u4e49\u52a1\u4e3b\u8981\u843d\u5728\u8d85\u8fc7\u5168\u7403\u8425\u4e1a\u989d\u95e8\u69db\u7684\u5927\u578b\u8de8\u56fd\u96c6\u56e2\u8eab\u4e0a\uff0c\u4f46\u51e0\u4e4e\u6240\u6709\u5728\u585e\u820c\u5c14\u5883\u5185\u7684\u7ec4\u6210\u5b9e\u4f53\u90fd\u5fc5\u987b\u4e86\u89e3\u81ea\u8eab\u7684\u5206\u7c7b\uff0c\u5e76\u5c65\u884c\u5f3a\u5236\u6027\u7533\u62a5\u4e49\u52a1\uff0c\u4ee5\u7ef4\u6301\u826f\u597d\u7684\u4f01\u4e1a\u4fe1\u8a89\u3002<\/span><\/p>\n<h2 id='statutory-scope-and-the-eur-750-million-threshold'><strong>\u6cd5\u5b9a\u8303\u56f4\u548c7.5\u4ebf\u6b27\u5143\u95e8\u69db<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e2019\u5e74\u7b2c25\u53f7\u6cd5\u5b9a\u6587\u4e66\u7b2c3\u6761\u89c4\u5b9a\uff0c\u585e\u820c\u5c14\u56fd\u522b\u62a5\u544a\u5236\u5ea6\u4e13\u95e8\u9002\u7528\u4e8e <\/span><a href=\"https:\/\/ec.europa.eu\/eurostat\/web\/experimental-statistics\/multinational-enterprise-groups\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u3002<\/span><\/a><span style=\"font-weight: 400;\"> \u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u662f\u6307\u901a\u8fc7\u6240\u6709\u6743\u6216\u63a7\u5236\u6743\u8054\u7cfb\u5728\u4e00\u8d77\u7684\u4efb\u4f55\u4f01\u4e1a\u96c6\u5408\uff0c\u5176\u8981\u4e48\u9700\u8981\u6839\u636e\u9002\u7528\u7684\u4f1a\u8ba1\u539f\u5219\u7f16\u5236\u5408\u5e76\u96c6\u56e2\u8d22\u52a1\u62a5\u8868\uff0c\u8981\u4e48\u5982\u679c\u5176\u4e2d\u4efb\u4f55\u4f01\u4e1a\u7684\u80a1\u6743\u5728\u516c\u5f00\u8bc1\u5238\u4ea4\u6613\u6240\u4ea4\u6613\uff0c\u5219\u9700\u8981\u7f16\u5236\u5408\u5e76\u96c6\u56e2\u8d22\u52a1\u62a5\u8868\uff1b\u6b64\u5916\uff0c\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u8fd8\u5305\u62ec\u7a0e\u52a1\u5c45\u6c11\u4f4d\u4e8e\u4e0d\u540c\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u4e24\u4e2a\u6216\u591a\u4e2a\u4f01\u4e1a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6cd5\u5f8b\u6846\u67b6\u901a\u8fc7\u5bf9\u201c\u8c41\u514d\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u201d\u7684\u5b9a\u4e49\uff0c\u660e\u786e\u89c4\u5b9a\u4e86\u6536\u5165\u8c41\u514d\u3002\u5982\u679c\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u62a5\u544a\u5e74\u5ea6\u524d\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u7684\u5408\u5e76\u96c6\u56e2\u603b\u6536\u5165\u4f4e\u4e8e7.5\u4ebf\u6b27\u5143\uff08\u6216\u7b49\u503c\u7684\u585e\u820c\u5c14\u5362\u6bd4\u6216\u529f\u80fd\u8d27\u5e01\uff09\uff0c\u4e14\u8be5\u6536\u5165\u5728\u5176\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u6709\u6240\u4f53\u73b0\uff0c\u5219\u8be5\u96c6\u56e2\u53ef\u514d\u4e8e\u63d0\u4ea4\u5168\u9762\u7684\u56fd\u522b\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">7.5\u4ebf\u6b27\u5143\u7684\u95e8\u69db\u4e0e\u7ecf\u5408\u7ec4\u7ec7BEPS\u884c\u52a8\u8ba1\u521213\u5236\u5b9a\u7684\u56fd\u9645\u6807\u51c6\u76f8\u7b26\u3002 <\/span><a href=\"https:\/\/ovza.com\/zh\/%e5%9c%a8%e5%a1%9e%e8%88%8c%e5%b0%94%e6%b3%a8%e5%86%8c%e5%85%ac%e5%8f%b8\/\"><span style=\"font-weight: 400;\">\u585e\u820c\u5c14\u56fd\u9645\u5546\u4e1a\u4ff1\u4e50\u90e8<\/span><\/a><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8425\u4e1a\u989d\u4f4e\u4e8e\u6b64\u5408\u5e76\u6570\u5b57\u7684\u672c\u5730\u5316\u7ecf\u8425\u4f01\u4e1a\u548c\u4e2d\u578b\u4f01\u4e1a\u96c6\u56e2\uff0c\u65e0\u9700\u8d77\u8349\u6216\u63d0\u4ea4\u4e3b\u8981\u4e09\u8868\u56fd\u522b\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u4f4e\u4e8e\u95e8\u69db\u5e76\u4e0d\u80fd\u514d\u9664\u5b9e\u4f53\u63a5\u53d7\u4e00\u822c\u5408\u89c4\u76d1\u7ba1\u7684\u4e49\u52a1\u3002\u5b9e\u9645\u4e0a\uff0c\u585e\u820c\u5c14\u7a0e\u52a1\u5c40\u4f1a\u5b9a\u671f\u5bf9\u6240\u6709\u6ce8\u518c\u5b9e\u4f53\uff08\u5305\u62ec\u56fd\u9645\u5546\u4e1a\u516c\u53f8\u548c\u6301\u724c\u53d7\u6258\u4eba\uff09\u8fdb\u884c\u5408\u89c4\u5ba1\u67e5\u548c\u5f3a\u5236\u6027\u8c03\u67e5\uff0c\u4ee5\u6838\u5b9e\u516c\u53f8\u662f\u5426\u5c5e\u4e8e\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff0c\u5e76\u786e\u8ba4\u5176\u662f\u5426\u7b26\u5408\u8c41\u514d\u8d44\u683c\u3002<\/span><\/p>\n<h2 id='the-mandatory-notification-regime-for-constituent-entities'><strong>\u6210\u5458\u5b9e\u4f53\u7684\u5f3a\u5236\u6027\u901a\u77e5\u5236\u5ea6<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u867d\u7136\u5b8c\u6574\u7684\u56fd\u522b\u62a5\u544a\u7533\u62a5\u4ec5\u9650\u4e8e\u8d85\u8fc7 7.5 \u4ebf\u6b27\u5143\u95e8\u69db\u7684\u96c6\u56e2\uff0c\u4f46\u6839\u636e 2019 \u5e74\u7b2c 25 \u53f7\u6cd5\u5b9a\u6587\u4e66\u7b2c 7 \u6761\u7684\u89c4\u5b9a\uff0c\u901a\u77e5\u8981\u6c42\u9002\u7528\u4e8e\u6240\u6709\u5c5e\u4e8e\u9002\u7528\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u585e\u820c\u5c14\u5c45\u6c11\u5b9e\u4f53\uff0c\u65e0\u8bba\u5176\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u4f55\u5904\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 7(1) \u6761\u89c4\u5b9a\uff0c\u4efb\u4f55\u5728\u585e\u820c\u5c14\u6709\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u7ec4\u6210\u5b9e\u4f53\u5fc5\u987b\u6b63\u5f0f\u901a\u77e5\u7a0e\u52a1\u603b\u7f72\u7f72\u957f\uff0c\u5b83\u662f\u96c6\u56e2\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u8fd8\u662f\u4ee3\u7406\u6bcd\u516c\u53f8\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 7(2) \u6761\u89c4\u5b9a\uff0c\u5982\u679c\u585e\u820c\u5c14\u516c\u53f8\u662f\u7ec4\u6210\u5b9e\u4f53\uff0c\u4f46 <\/span><i><span style=\"font-weight: 400;\">\u4e24\u8005\u90fd\u4e0d<\/span><\/i><span style=\"font-weight: 400;\"> \u65e0\u8bba\u662f\u6700\u7ec8\u6bcd\u516c\u53f8\u8fd8\u662f\u4ee3\u7406\u6bcd\u516c\u53f8\uff0c\u6cd5\u5f8b\u4ecd\u7136\u8981\u6c42\u5411\u585e\u820c\u5c14\u7a0e\u52a1\u59d4\u5458\u4f1a\u62a5\u544a\u4ee3\u8868\u8be5\u96c6\u56e2\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5b9e\u4f53\u7684\u8eab\u4efd\u548c\u7a0e\u52a1\u5c45\u4f4f\u5730\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b64\u901a\u77e5\u65e8\u5728\u786e\u4fdd\u585e\u820c\u5c14\u7a0e\u52a1\u5c40\u80fd\u591f\u8ffd\u8e2a\u5168\u7403\u6570\u636e\u7684\u63d0\u4ea4\u5730\u70b9\uff0c\u5e76\u901a\u8fc7\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u6e20\u9053\u6838\u5b9e\u662f\u5426\u4f1a\u6536\u5230\u8be5\u62a5\u544a\u3002\u8be5\u901a\u77e5\u5fc5\u987b\u901a\u8fc7\u585e\u820c\u5c14\u7a0e\u52a1\u5c40\u5b98\u65b9\u6e20\u9053\u5b8c\u6210\uff0c\u5e76\u786e\u8ba4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u585e\u820c\u5c14\u7ec4\u6210\u516c\u53f8\u7684\u6cd5\u5b9a\u540d\u79f0\u548c\u6ce8\u518c\u8be6\u60c5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u540d\u79f0\u3001\u7ba1\u8f96\u8303\u56f4\u548c\u5168\u7403\u7a0e\u52a1\u8bc6\u522b\u53f7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u6307\u5b9a\u62a5\u544a\u5b9e\u4f53\u7684\u8eab\u4efd\u548c\u7a0e\u52a1\u5c45\u4f4f\u5730\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u8de8\u56fd\u96c6\u56e2\u7684\u8d22\u653f\u62a5\u544a\u671f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u901a\u77e5\u622a\u6b62\u65e5\u671f\u4e0e\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u8d22\u653f\u5e74\u5ea6\u6302\u94a9\u3002\u585e\u820c\u5c14\u7a0e\u52a1\u59d4\u5458\u4f1a\u89c4\u5b9a\uff0c\u56fd\u522b\u62a5\u544a\u901a\u77e5\u5fc5\u987b\u5728\u96c6\u56e2\u62a5\u544a\u8d22\u653f\u5e74\u5ea6\u7684\u6700\u540e\u4e00\u5929\u4e4b\u524d\u63d0\u4ea4\uff0c\u6216\u5728\u7a0e\u52a1\u59d4\u5458\u4f1a\u53d1\u5e03\u7684\u516c\u544a\u6240\u89c4\u5b9a\u7684\u7279\u5b9a\u884c\u653f\u7533\u62a5\u671f\u9650\u5185\u63d0\u4ea4\u3002<\/span><\/p>\n<h2 id='automatic-exchange-of-information-and-oecd-information-sharing-rails'><strong>\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\u548c\u7ecf\u5408\u7ec4\u7ec7\u4fe1\u606f\u5171\u4eab\u6e20\u9053<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u585e\u820c\u5c14\u7a0e\u52a1\u5c40\u5728\u56fd\u5185\u6536\u96c6\u7684\u56fd\u522b\u62a5\u544a\u662f\u5168\u7403\u4e92\u60e0\u60c5\u62a5\u7f51\u7edc\u7684\u4e00\u90e8\u5206\u3002\u585e\u820c\u5c14\u662f\u300a\u5173\u4e8e\u4ea4\u6362\u56fd\u522b\u62a5\u544a\u7684\u591a\u8fb9\u4e3b\u7ba1\u5f53\u5c40\u534f\u5b9a\u300b\uff08CbC MCAA\uff09\u7684\u7b7e\u7f72\u56fd\uff0c\u8be5\u534f\u5b9a\u4f9d\u636e\u300a\u591a\u8fb9\u7a0e\u6536\u4e8b\u9879\u884c\u653f\u4e92\u52a9\u516c\u7ea6\u300b\u8fd0\u4f5c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u6cd5\u5f8b\u6846\u67b6\u4e0b\uff0c\u5f53\u6700\u7ec8\u6bcd\u516c\u53f8\u5411\u585e\u820c\u5c14\u7a0e\u52a1\u5c40 (SRC) \u63d0\u4ea4\u5176\u5728\u7ef4\u591a\u5229\u4e9a\u5dde\u7684\u56fd\u522b\u62a5\u544a (CbCR) \u65f6\uff0c\u59d4\u5458\u4f1a\u5e76\u975e\u4ec5\u4e3a\u56fd\u5185\u884c\u653f\u7ba1\u7406\u800c\u4fdd\u7559\u8be5\u4fe1\u606f\u3002\u76f8\u53cd\uff0c\u585e\u820c\u5c14\u4e3b\u7ba1\u5f53\u5c40\u4f1a\u901a\u8fc7\u5b89\u5168\u7684\u7ecf\u5408\u7ec4\u7ec7\u901a\u7528\u4f20\u8f93\u7cfb\u7edf (CTS) \u6e20\u9053\uff0c\u81ea\u52a8\u5c06\u62a5\u544a\u7684\u76f8\u5173\u90e8\u5206\u4f20\u8f93\u7ed9\u8de8\u56fd\u516c\u53f8\u8bbe\u6709\u7ec4\u6210\u5b9e\u4f53\u6216\u5e38\u8bbe\u673a\u6784\u7684\u6bcf\u4e2a\u4f19\u4f34\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u7a0e\u52a1\u673a\u5173\uff0c\u524d\u63d0\u662f\u5df2\u5efa\u7acb\u53cc\u8fb9\u4fe1\u606f\u4ea4\u6362\u5173\u7cfb\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u53cd\u8fc7\u6765\uff0c\u5982\u679c\u4e00\u5bb6\u5916\u8d44\u8de8\u56fd\u96c6\u56e2\u5728\u585e\u820c\u5c14\u8bbe\u6709\u8d38\u6613\u6216\u63a7\u80a1\u5b50\u516c\u53f8\uff0c\u585e\u820c\u5c14\u7a0e\u52a1\u5c40\uff08SRC\uff09\u5c06\u76f4\u63a5\u4ece\u6bcd\u516c\u53f8\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u7684\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u83b7\u53d6\u56fd\u522b\u62a5\u544a\u7684\u8d22\u52a1\u4fe1\u606f\u3002\u8fd9\u4f7f\u5f97\u585e\u820c\u5c14\u7a0e\u52a1\u5c40\u80fd\u591f\u6838\u5b9e\u6d89\u53ca\u585e\u820c\u5c14\u5b9e\u4f53\u7684\u96c6\u56e2\u5185\u90e8\u4ea4\u6613\uff08\u4f8b\u5982\u7ba1\u7406\u8d39\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u8de8\u5883\u9500\u552e\uff09\u662f\u5426\u4e0e\u5168\u7403\u62a5\u544a\u7684\u8d44\u4ea7\u3001\u4eba\u5458\u548c\u98ce\u9669\u5728\u5546\u4e1a\u4e0a\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6cd5\u89c4\u7eb3\u5165\u4e86\u4e25\u683c\u7684\u6cd5\u5b9a\u4fdd\u5bc6\u4fdd\u969c\u63aa\u65bd\u3002\u6839\u636e\u56fd\u522b\u62a5\u544a\u591a\u8fb9\u534f\u8c03\u534f\u8bae\uff08CbC MCAA\uff09\u548c\u5730\u65b9\u7a0e\u52a1\u7ba1\u7406\u6cd5\u89c4\uff0c\u56fd\u522b\u62a5\u544a\u4e2d\u5305\u542b\u7684\u4fe1\u606f\u5fc5\u987b\u4eab\u6709\u4e0e\u56fd\u5185\u7a0e\u52a1\u8bb0\u5f55\u76f8\u540c\u7684\u4fdd\u5bc6\u4fdd\u62a4\u3002\u6b64\u5916\uff0c\u56fd\u9645\u6807\u51c6\u89c4\u5b9a\uff0c\u7a0e\u52a1\u673a\u5173\u4e0d\u5f97\u5c06\u56fd\u522b\u62a5\u544a\u6570\u636e\u4f5c\u4e3a\u81ea\u52a8\u8f6c\u8ba9\u5b9a\u4ef7\u8c03\u6574\u7684\u552f\u4e00\u4f9d\u636e\uff1b\u76f8\u53cd\uff0c\u5b83\u5e94\u4f5c\u4e3a\u98ce\u9669\u8bc4\u4f30\u5de5\u5177\uff0c\u7528\u4e8e\u8bc6\u522b\u9700\u8981\u8fdb\u884c\u6b63\u5f0f\u5ba1\u8ba1\u8c03\u67e5\u7684\u4f01\u4e1a\u96c6\u56e2\u3002<\/span><\/p>\n<h2 id='procedural-governance-record-retention-and-penalties'><strong>\u7a0b\u5e8f\u6cbb\u7406\u3001\u8bb0\u5f55\u4fdd\u5b58\u548c\u5904\u7f5a<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u585e\u820c\u5c14\u5c65\u884c\u56fd\u522b\u62a5\u544a\u4e49\u52a1\u9700\u8981\u96c6\u56e2\u8d22\u52a1\u56e2\u961f\u3001\u516c\u53f8\u79d8\u4e66\u53ca\u53d7\u6258\u4eba\u4e4b\u95f4\u79ef\u6781\u534f\u8c03\uff0c\u4ee5\u53ca<\/span><a href=\"https:\/\/ovza.com\/zh\/%e4%bb%80%e4%b9%88%e6%98%af%e6%b3%a8%e5%86%8c%e4%bb%a3%e7%90%86%e4%ba%ba\/\"><span style=\"font-weight: 400;\"> \u6ce8\u518c\u4ee3\u7406\u4eba<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u9a6c\u57c3\u5c9b\uff0c\u672a\u80fd\u59a5\u5584\u5904\u7406\u901a\u77e5\u6216\u865a\u62a5\u5b9e\u4f53\u7684\u96c6\u56e2\u5730\u4f4d\u4f1a\u5f15\u53d1\u6cd5\u5f8b\u7ea0\u7eb7\uff0c\u4ece\u800c\u53ef\u80fd\u9020\u6210\u635f\u5bb3\u3002 <\/span><a href=\"https:\/\/ovza.com\/zh\/%e5%9c%a8%e7%a6%bb%e5%b2%b8%e9%a2%86%e5%9f%9f%ef%bc%8c%e4%bb%80%e4%b9%88%e6%98%af%e8%89%af%e5%a5%bd%e4%bf%a1%e8%aa%89%e8%af%81%e6%98%8e%ef%bc%9f\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u826f\u597d\u4fe1\u8a89\u3002<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u548c2019\u5e74\u7b2c25\u53f7\u6cd5\u5b9a\u6587\u4e66\uff0c\u7a0e\u52a1\u5c40\u5bf9\u4e0d\u5408\u89c4\u884c\u4e3a\u91c7\u53d6\u884c\u653f\u63aa\u65bd\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u903e\u671f\u63d0\u4ea4\u6216\u9057\u6f0f\uff1a<\/b><span style=\"font-weight: 400;\"> \u672a\u6309\u89c4\u5b9a\u65f6\u95f4\u63d0\u4ea4\u5f3a\u5236\u6027\u901a\u77e5\u6216\u672a\u63d0\u4ea4\u4e3b\u8981\u56fd\u522b\u62a5\u544a\uff0c\u5c06\u4f7f\u5b9e\u4f53\u9762\u4e34\u884c\u653f\u7f5a\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e0d\u51c6\u786e\u6216\u865a\u5047\u62ab\u9732\uff1a<\/b><span style=\"font-weight: 400;\"> \u6839\u636e\u7b2c12\u6761\u89c4\u5b9a\uff0c\u5982\u679c\u5b9e\u4f53\u53d1\u73b0\u5df2\u63d0\u4ea4\u7684\u62a5\u544a\u5b58\u5728\u4e0d\u51c6\u786e\u6216\u91cd\u5927\u9519\u8bef\uff0c\u5219\u5fc5\u987b\u5728\u53d1\u73b0\u9519\u8bef\u540e\u4e09\u4e2a\u6708\u5185\u901a\u77e5\u7a0e\u52a1\u5c40\u5c40\u957f\u5e76\u63d0\u4f9b\u66f4\u6b63\u540e\u7684\u8bb0\u5f55\u3002\u63d0\u4ea4\u865a\u5047\u7533\u62a5\u6216\u672a\u80fd\u66f4\u6b63\u5df2\u77e5\u7684\u9519\u8bef\u5c06\u76f4\u63a5\u53d7\u5230\u6cd5\u5b9a\u5236\u88c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u826f\u597d\u4fe1\u8a89\u7684\u5f71\u54cd\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u672a\u80fd\u89e3\u51b3\u4e0e\u7a0e\u52a1\u59d4\u5458\u4f1a\u7684\u4e0d\u5408\u89c4\u95ee\u9898\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u76d1\u7ba1\u51bb\u7ed3\uff0c\u4ece\u800c\u963b\u6b62\u6ce8\u518c\u5b98\u7b7e\u53d1\u826f\u597d\u4fe1\u8a89\u8bc1\u660e\uff0c\u5e76\u4f7f\u56fd\u9645\u94f6\u884c\u4e1a\u52a1\u66f4\u65b0\u6216\u91cd\u7ec4\u53d8\u5f97\u590d\u6742\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u7ba1\u7406\u5408\u89c4\u4e8b\u5b9c\uff0c\u516c\u53f8\u9886\u5bfc\u5c42\u5e94\u91c7\u53d6\u6807\u51c6\u7684\u5185\u90e8\u6cbb\u7406\u63aa\u65bd\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u516c\u53f8\u8463\u4e8b\u4f1a\u5fc5\u987b\u6bcf\u5e74\u8bc4\u4f30\u5176\u96c6\u56e2\u4e1a\u52a1\u8303\u56f4\u3002\u5728\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u672b\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u65f6\uff0c\u8d22\u52a1\u56e2\u961f\u5e94\u6838\u5b9e\u5408\u5e76\u540e\u7684\u96c6\u56e2\u6536\u5165\u662f\u5426\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u7684\u95e8\u69db\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u5bf9\u4e8e\u4e0d\u5c5e\u4e8e\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u8303\u56f4\u7684\u72ec\u7acb\u585e\u820c\u5c14\u56fd\u9645\u5546\u4e1a\u516c\u53f8\u6216\u5bb6\u65cf\u63a7\u80a1\u516c\u53f8\uff0c\u8463\u4e8b\u5e94\u4fdd\u5b58\u6587\u4ef6\u4ee5\u8bc1\u660e\u8be5\u5b9e\u4f53\u5c5e\u4e8e\u8c41\u514d\u8de8\u56fd\u4f01\u4e1a\u6216\u72ec\u7acb\u516c\u53f8\u3002\u5f53\u585e\u820c\u5c14\u76d1\u7ba1\u59d4\u5458\u4f1a (SRC) 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aria-expanded=\"false\"><div class=\"w-tabs-section-title\">\u4ec0\u4e48\u662f\u56fd\u522b\u62a5\u544a\u901a\u77e5\uff1f\u8c01\u5fc5\u987b\u63d0\u4ea4\u56fd\u522b\u62a5\u544a\u901a\u77e5\uff1f<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1f257949\" id=\"content-q5dd\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 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class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Over the past decade, the Republic of Seychelles has actively transformed its legislative landscape to align with global tax transparency standards established by the Organisation for Economic Co-operation and Development (OECD) and the European Union. As a member of the OECD\/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), Seychelles committed to implementing the...","protected":false},"author":4,"featured_media":30916,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[124],"tags":[90],"class_list":["post-30885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-seychelles","tag-seychelles"],"acf":[],"_links":{"self":[{"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/posts\/30885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/comments?post=30885"}],"version-history":[{"count":11,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/posts\/30885\/revisions"}],"predecessor-version":[{"id":30929,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/posts\/30885\/revisions\/30929"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/media\/30916"}],"wp:attachment":[{"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/media?parent=30885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/categories?post=30885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/tags?post=30885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}