{"id":31467,"date":"2026-11-12T17:25:37","date_gmt":"2026-11-12T15:25:37","guid":{"rendered":"https:\/\/ovza.com\/?p=31467"},"modified":"2026-11-12T17:25:37","modified_gmt":"2026-11-12T15:25:37","slug":"%e4%bc%af%e5%88%a9%e5%85%b9%e7%a8%8e%e5%8a%a1%e8%a6%81%e6%b1%82","status":"publish","type":"post","link":"https:\/\/ovza.com\/zh\/belize-tax-requirements\/","title":{"rendered":"\u4f2f\u5229\u5179\u7a0e\u52a1\u8981\u6c42"},"content":{"rendered":"<section class=\"l-section wpb_row us_custom_f05bea1e 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 name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n     <style>\n        .audio-container {\n            background-color: #f0f2f5;\n            border: 1px solid #e0e0e0;\n            border-radius: 10px;\n            box-shadow: 0 4px 8px #fff;\n            padding: 20px;\n            width: 100%;\n            max-width: 100%;\n            box-sizing: border-box;\n        }\n\n        audio {\n            width: 100%;\n            outline: none;\n        }\n\n        .audio-header {\n            display: flex;\n            align-items: center;\n            margin-top: 0px !important;\n            padding-left: 2rem;\n        }\n\n        .audio-icon {\n            background-color: #1db38d;\n            border-radius: 50%;\n            width: 45px;\n            height: 45px;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n            margin-right: 10px;\n        }\n\n        .audio-icon svg {\n            width: 24px;\n            height: 24px;\n            fill: #fff !important; \/* White icon color *\/\n        }\n\n        .audio-title {\n            font-weight: normal;\n            color: #000;\n            font-size: 18px;\n        }\n\n        \/* Media query for mobile devices *\/\n         @media (max-width: 600px) {\n     .audio-header {\n                flex-direction: row;\n                justify-content: center; \/* Ensures center alignment *\/\n                text-align: center;\n                width: 100%;\n            }\n\n            .audio-icon {\n                margin-right: 10px;\n                margin-left: -2rem;\n            }\n\n            .audio-title {\n                margin-top: 0;\n            }\n        }\n    <\/style>\n<\/head>\n\n    <div class=\"audio-container\">\n        <audio controls>\n            <source src=\"https:\/\/ovza.com\/wp-content\/uploads\/2026\/11\/Belize-Tax-Requirements.mp3\">\n            \n        <\/audio>\n        <div class=\"audio-header\">\n            <div class=\"audio-icon\">\n                <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"headphones\"\n                     xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n                    <path\n                          d=\"M256 32C114.52 32 0 146.496 0 288v48a32 32 0 0 0 17.689 28.622l14.383 7.191C34.083 431.903 83.421 480 144 480h24c13.255 0 24-10.745 24-24V280c0-13.255-10.745-24-24-24h-24c-31.342 0-59.671 12.879-80 33.627V288c0-105.869 86.131-192 192-192s192 86.131 192 192v1.627C427.671 268.879 399.342 256 368 256h-24c-13.255 0-24 10.745-24 24v176c0 13.255 10.745 24 24 24h24c60.579 0 109.917-48.098 111.928-108.187l14.382-7.191A32 32 0 0 0 512 336v-48c0-141.479-114.496-256-256-256z\">\n                    <\/path>\n                <\/svg>\n            <\/div>\n           \n        <\/div>\n    <\/div>\n\n<\/html><\/div><div class=\"w-separator size_small\"><\/div><div class=\"wpb_text_column us_custom_1f257949 postdata\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">\u6570\u5341\u5e74\u6765\uff0c\u5728\u4f2f\u5229\u5179\u6ce8\u518c\u6210\u7acb\u7684\u56fd\u9645\u5546\u4e1a\u516c\u53f8\u4e00\u76f4\u4eab\u6709\u5b8c\u5168\u514d\u9664\u7533\u62a5\u4e49\u52a1\u7684\u5f85\u9047\u3002\u6839\u636e\u4e4b\u524d\u7684\u300a\u56fd\u9645\u5546\u4e1a\u516c\u53f8\u6cd5\u300b\uff0c\u6240\u6709\u6536\u5165\u5747\u6765\u81ea\u5883\u5916\u7684\u516c\u53f8\u4eab\u6709\u5b8c\u5168\u7684\u6cd5\u5b9a\u514d\u7a0e\u5f85\u9047\uff0c\u65e0\u9700\u5411\u56fd\u5185\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868\u3001\u8d44\u4ea7\u8d1f\u503a\u8868\u6216\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u65e5\u5e38\u7684\u516c\u53f8\u7ef4\u62a4\u4ec5\u9650\u4e8e\u901a\u8fc7\u5f53\u5730\u6ce8\u518c\u4ee3\u7406\u4eba\u7f34\u7eb3\u5e74\u5ea6\u653f\u5e9c\u6ce8\u518c\u8d39\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u4ee5\u4e0b\u6cd5\u6848\u7684\u9881\u5e03\uff0c\u8fd9\u4e00\u6cd5\u5f8b\u683c\u5c40\u53d1\u751f\u4e86\u6839\u672c\u6027\u53d8\u5316\uff1a<\/span><a href=\"https:\/\/ovza.com\/zh\/%e5%9b%be%e4%b9%a6%e9%a6%86%e5%b8%96%e5%ad%90\/%e4%bc%af%e5%88%a9%e5%85%b9%e7%a6%bb%e5%b2%b8%e6%b3%95%e5%be%8b%e5%9b%bd%e9%99%85%e5%95%86%e4%b8%9a%e5%85%ac%e5%8f%b8%e6%b3%95\/\"><span style=\"font-weight: 400;\"> 2022 \u5e74\u4f2f\u5229\u5179\u516c\u53f8\u6cd5\uff082022 \u5e74\u7b2c 11 \u53f7\u6cd5\u6848\uff09<\/span><\/a><span style=\"font-weight: 400;\">\u8be5\u6cd5\u6848\u901a\u8fc7\u5e9f\u9664\u300a\u56fd\u9645\u5546\u4e1a\u516c\u53f8\u6cd5\u300b\uff08\u7b2c270\u7ae0\uff09\u548c\u539f\u300a\u56fd\u5185\u516c\u53f8\u6cd5\u300b\uff08\u7b2c250\u7ae0\uff09\u6574\u5408\u4e86\u56fd\u5185\u516c\u53f8\u6cd5\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u5bf9\u2026\u2026\u7684\u4fee\u8ba2<\/span><a href=\"https:\/\/www.oas.org\/juridico\/english\/mesicic3_blz_income.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \u6240\u5f97\u7a0e\u548c\u8425\u4e1a\u7a0e\u6cd5\uff08\u7b2c55\u7ae0\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u6574\u5408<\/span><a href=\"https:\/\/bts.gov.bz\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \u4f2f\u5229\u5179\u7a0e\u52a1\u5c40\uff08BTSD\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u4f2f\u5229\u5179\u5c06\u6240\u6709\u6ce8\u518c\u516c\u53f8\u7eb3\u5165\u7edf\u4e00\u7684\u7a0e\u52a1\u5408\u89c4\u6846\u67b6\u3002\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u5305\u5bb9\u6027\u6846\u67b6\u4ee5\u53ca\u6b27\u76df\u884c\u4e3a\u51c6\u5219\u5c0f\u7ec4\u5236\u5b9a\u7684\u56fd\u9645\u900f\u660e\u5ea6\u6807\u51c6\uff0c\u4f2f\u5229\u5179\u53d6\u6d88\u4e86\u56fd\u5185\u8fd0\u8425\u516c\u53f8\u4e0e\u8de8\u5883\u5b9e\u4f53\u4e4b\u95f4\u7531\u6765\u5df2\u4e45\u7684\u9694\u79bb\u58c1\u5792\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u4eca\uff0c\u6240\u6709\u5728\u4f2f\u5229\u5179\u8fd0\u8425\u7684\u6d3b\u8dc3\u516c\u53f8\uff0c\u65e0\u8bba\u662f\u5728\u672c\u5730\u7ecf\u6d4e\u9886\u57df\u8fd0\u8425\uff0c\u8fd8\u662f\u4f5c\u4e3a\u56fd\u9645\u63a7\u80a1\u3001\u8d38\u6613\u6216\u6570\u5b57\u670d\u52a1\u4f01\u4e1a\u8bbe\u7acb\uff0c\u5747\u88ab\u89c6\u4e3a\u5e94\u7a0e\u5b9e\u4f53\uff0c\u987b\u9075\u5b88\u6cd5\u5b9a\u7533\u62a5\u8981\u6c42\u3002\u4fdd\u6301\u826f\u597d\u7684\u516c\u53f8\u4fe1\u8a89\u9700\u8981\u6301\u7eed\u9075\u5b88\u56fd\u5185\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\u3002\u4f2f\u5229\u5179\u7a0e\u52a1\u8981\u6c42\u7684\u6838\u5fc3\u662f\u4e24\u9879\u5f3a\u5236\u6027\u5e74\u5ea6\u7533\u62a5\uff1a\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868 (ATR) \u548c\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u8868 (FSR)\u3002<\/span><\/p>\n<h2 id='the-annual-tax-return-atr-and-fiscal-assessment'><strong>\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\uff08ATR\uff09\u548c\u8d22\u653f\u8bc4\u4f30<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u662f\u6839\u636e\u300a\u6240\u5f97\u7a0e\u548c\u8425\u4e1a\u7a0e\u6cd5\u300b\u5411\u4f2f\u5229\u5179\u7a0e\u52a1\u5c40\u63d0\u4ea4\u7684\u5f3a\u5236\u6027\u7533\u62a5\u8868\u3002\u5176\u4e3b\u8981\u6cd5\u5f8b\u76ee\u7684\u662f\u62a5\u544a\u5b9e\u4f53\u7684\u5168\u7403\u603b\u6536\u5165\u3001\u8ba1\u7b97\u8425\u4e1a\u7a0e\u8d1f\u503a\uff0c\u5e76\u7533\u8bf7\u6cd5\u5b9a\u514d\u7a0e\u989d\u6216\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6bcf\u4e2a\u4f2f\u5229\u5179\u5b9e\u4f53\u90fd\u5fc5\u987b\u83b7\u5f97\u5b98\u65b9\u8bb8\u53ef\u3002<\/span><a href=\"https:\/\/ovza.com\/zh\/%e7%a6%bb%e5%b2%b8%e5%85%ac%e5%8f%b8%e5%a6%82%e4%bd%95%e8%8e%b7%e5%be%97%e7%a8%8e%e5%8a%a1%e8%af%86%e5%88%ab%e5%8f%b7%e7%a0%81\/\"><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\uff08TIN\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u516c\u53f8\u6ce8\u518c\u6210\u7acb\u6216\u91cd\u65b0\u6ce8\u518c\u65f6\uff0c\u9700\u4ece\u4f2f\u5229\u5179\u7a0e\u52a1\u5c40\u83b7\u5f97\u7a0e\u53f7 (TIN)\u3002\u6ca1\u6709\u6709\u6548\u7684\u7a0e\u53f7\uff0c\u5b9e\u4f53\u5c06\u65e0\u6cd5\u4e0e\u653f\u5e9c\u7a0e\u52a1\u90e8\u95e8\u5bf9\u63a5\uff0c\u4e5f\u65e0\u6cd5\u901a\u8fc7\u7a0e\u52a1\u5c40\u5b8c\u6210\u7533\u62a5\u3002 <\/span><a href=\"https:\/\/bccar.bz\/services\/obrs\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5728\u7ebf\u5546\u4e1a\u767b\u8bb0\u7cfb\u7edf\uff08OBRS\uff09<\/span><\/a><span style=\"font-weight: 400;\">\u6216\u9075\u5b88\u5176\u6ce8\u518c\u4ee3\u7406\u4eba\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ATR\uff08\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\uff09\u9700\u4f7f\u7528\u89c4\u5b9a\u7684\u6cd5\u5b9a\u7a0e\u52a1\u7533\u62a5\u8868\u63d0\u4ea4\u3002\u8be5\u7533\u62a5\u8868\u8981\u6c42\u516c\u53f8\u9ad8\u7ba1\u62ab\u9732\u7eb3\u7a0e\u4eba\u8bc6\u522b\u4fe1\u606f\u3001\u5168\u7403\u603b\u6536\u5165\u3001\u6536\u5165\u5206\u7c7b\u4ee5\u53ca\u4efb\u4f55\u5728\u56fd\u5916\u7f34\u7eb3\u7684\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u6216\u9884\u6263\u7a0e\u6b3e\u3002\u867d\u7136\u4f2f\u5229\u5179\u5bf9\u56fd\u5185\u5546\u4e1a\u8fd0\u8425\u5f81\u6536\u8425\u4e1a\u7a0e\uff0c\u4f46\u8de8\u5883\u8fd0\u8425\u7684\u56fd\u9645\u516c\u53f8\u901a\u5e38\u7b26\u5408\u5730\u57df\u8c41\u514d\u3001\u96f6\u7a0e\u7387\u8bc4\u4f30\u6216\u7a0e\u6536\u62b5\u514d\u7684\u6761\u4ef6\u3002\u4f8b\u5982\uff0c\u7eaf\u80a1\u6743\u63a7\u80a1\u516c\u53f8\u548c\u5546\u4e1a\u6536\u5165\u5b8c\u5168\u6765\u81ea\u4f2f\u5229\u5179\u5883\u5916\u7684\u4f01\u4e1a\u53ef\u4ee5\u7533\u8bf7\u96f6\u7a0e\u7387\u8bc4\u4f30\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u5373\u4f7f\u7b26\u5408\u96f6\u7eb3\u7a0e\u4e49\u52a1\u6761\u4ef6\uff0c\u7533\u62a5\u4e49\u52a1\u4ecd\u7136\u6709\u6548\u3002\u516c\u53f8\u5fc5\u987b\u6bcf\u5e74\u586b\u5199\u5e76\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u4ee5\u5728\u5b98\u65b9\u767b\u8bb0\u518c\u4e0a\u786e\u7acb\u5e76\u7ef4\u6301\u5176\u514d\u7a0e\u5730\u4f4d\u3002<\/span><\/p>\n<h2 id='the-financial-statement-return-fsr-and-audit-criteria'><strong>\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u8868\uff08FSR\uff09\u548c\u5ba1\u8ba1\u6807\u51c6<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u540c\u65f6\u63d0\u4ea4\u7684\u8fd8\u6709\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u8868\uff08FSR\uff09\uff0c\u8fd9\u662f\u4e00\u4efd\u5e74\u5ea6\u7533\u62a5\u6587\u4ef6\uff0c\u5e38\u5e38\u4ee4\u56fd\u9645\u516c\u53f8\u8463\u4e8b\u611f\u5230\u56f0\u60d1\u3002\u516c\u53f8\u6cd5\u5f8b\u987e\u95ee\u548c\u53d7\u6258\u4eba\u5fc5\u987b\u533a\u5206\u63d0\u4ea4FSR\u548c\u63d0\u4ea4\u5883\u5185\u7ecf\u5ba1\u8ba1\u7684\u6cd5\u5b9a\u62a5\u544a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u8868\u662f\u7531\u4e3b\u7ba1\u673a\u6784\u548c\u4f2f\u5229\u5179\u7a0e\u52a1\u5c40\u5236\u5b9a\u7684\u6307\u5b9a\u4f1a\u8ba1\u6c47\u603b\u7533\u62a5\u8868\u3002\u4e0e\u63d0\u4ea4\u5b8c\u6574\u3001\u672a\u7ecf\u7f16\u8f91\u7684\u603b\u8d26\u4e0d\u540c\uff0c\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u8868\u8981\u6c42\u516c\u53f8\u4f7f\u7528\u653f\u5e9c\u63d0\u4f9b\u7684\u6807\u51c6\u5316\u6a21\u677f\u6c47\u603b\u5176\u8d22\u52a1\u72b6\u51b5\u3002\u8be5\u7533\u62a5\u8868\u6db5\u76d6\u6838\u5fc3\u8d44\u4ea7\u8d1f\u503a\u8868\u6570\u636e\uff0c\u4f8b\u5982\u6d41\u52a8\u8d44\u4ea7\u603b\u989d\u3001\u957f\u671f\u6295\u8d44\u3001\u56fa\u5b9a\u8d44\u4ea7\u3001\u77ed\u671f\u8d1f\u503a\u548c\u6743\u76ca\u8d44\u672c\uff0c\u4ee5\u53ca\u4e3b\u8981\u7684\u635f\u76ca\u6307\u6807\uff0c\u5305\u62ec\u8425\u4e1a\u603b\u6536\u5165\u3001\u76f4\u63a5\u9500\u552e\u6210\u672c\u3001\u7ba1\u7406\u8d39\u7528\u548c\u51c0\u5229\u6da6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u6c47\u603b\u62a5\u8868\u5fc5\u987b\u6839\u636e\u516c\u8ba4\u7684\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\uff08\u901a\u5e38\u662f\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u6216\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS for SMEs)\uff09\u7ef4\u62a4\u7684\u57fa\u7840\u8d26\u7c3f\u7f16\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u9645\u8463\u4e8b\u7ecf\u5e38\u63d0\u51fa\u7684\u4e00\u4e2a\u95ee\u9898\u662f\uff0c\u8d22\u52a1\u62a5\u8868\uff08FSR\uff09\u4e0a\u7684\u6570\u636e\u662f\u5426\u5fc5\u987b\u7ecf\u8fc7\u6b63\u5f0f\u7684\u3001\u72ec\u7acb\u7684\u6cd5\u5b9a\u5ba1\u8ba1\u3002\u6839\u636e\u300a\u6240\u5f97\u7a0e\u548c\u8425\u4e1a\u7a0e\u6cd5\u300b\u7b2c32A(1)\u6761\uff0c\u53ea\u6709\u5f53\u5b9e\u4f53\u7b26\u5408\u7279\u5b9a\u6cd5\u5b9a\u6807\u51c6\u65f6\uff0c\u624d\u4f9d\u6cd5\u9700\u8981\u7531\u72ec\u7acb\u7684\u3001\u6301\u6709\u4f2f\u5229\u5179\u6267\u7167\u7684\u5ba1\u8ba1\u5e08\u8fdb\u884c\u5e74\u5ea6\u5ba1\u8ba1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u6bcf\u5e74\u4ea7\u751f\u7684\u6bdb\u6536\u5165\u7b49\u4e8e\u6216\u8d85\u8fc7 6,000,000 \u7f8e\u5143\uff08\u6216\u7b49\u503c\u7684\u4f2f\u5229\u5179\u5143 12,000,000 \u7f8e\u5143\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u5b9e\u4f53\u5728\u6307\u5b9a\u7684\u52a0\u5de5\u533a\u57df\u5185\u8fd0\u8425\uff0c\u603b\u6536\u5165\u81f3\u5c11\u4e3a 500,000 \u7f8e\u5143\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u6ee1\u8db3\u81f3\u5c11\u4e24\u9879\u7279\u5b9a\u98ce\u9669\u89e6\u53d1\u6761\u4ef6\uff0c\u4f8b\u5982\u5728\u8ba4\u53ef\u7684\u4ea4\u6613\u6240\u4e0a\u5e02\u3001\u6301\u6709\u91d1\u878d\u670d\u52a1\u59d4\u5458\u4f1a (FSC) \u9881\u53d1\u7684\u91d1\u878d\u670d\u52a1\u8bb8\u53ef\u8bc1\uff0c\u6216\u6b63\u5728\u63a5\u53d7\u6b63\u5f0f\u7684\u6cd5\u9662\u7834\u4ea7\u6216\u6e05\u7b97\u7a0b\u5e8f\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7edd\u5927\u591a\u6570\u5e74\u6536\u5165\u4f4e\u4e8e600\u4e07\u7f8e\u5143\u7684\u56fd\u9645\u63a7\u80a1\u516c\u53f8\u3001\u5bb6\u65cf\u529e\u516c\u5ba4\u548c\u6570\u5b57\u54a8\u8be2\u673a\u6784\u800c\u8a00\uff0c\u5916\u90e8\u5ba1\u8ba1\u5e76\u975e\u5f3a\u5236\u6027\u8981\u6c42\u3002\u8fd9\u4e9b\u673a\u6784\u901a\u8fc7\u7f16\u5236\u5185\u90e8\u7ba1\u7406\u8d26\u76ee\u3001\u5c06\u8d22\u52a1\u6458\u8981\u586b\u5199\u5230\u89c4\u5b9a\u7684FSR\u8868\u683c\u4e2d\uff0c\u5e76\u901a\u8fc7\u5176\u6301\u724c\u7684\u6ce8\u518c\u4ee3\u7406\u4eba\u63d0\u4ea4\u7533\u62a5\u8868\uff0c\u5373\u53ef\u5c65\u884c\u5176\u6cd5\u5b9a\u4e49\u52a1\u3002<\/span><\/p>\n<h2 id='distinguishing-registry-returns-from-tax-filings'><strong>\u533a\u5206\u767b\u8bb0\u7533\u62a5\u8868\u548c\u7a0e\u52a1\u7533\u62a5\u8868<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u4f2f\u5229\u5179\u516c\u53f8\u7ba1\u7406\u4e2d\uff0c\u4e00\u4e2a\u5e38\u89c1\u7684\u884c\u653f\u9519\u8bef\u662f\u5c06\u516c\u53f8\u6ce8\u518c\u5907\u6848\u4e0e\u7a0e\u52a1\u90e8\u95e8\u5907\u6848\u6df7\u6dc6\u3002\u4f2f\u5229\u5179\u516c\u53f8\u4e0e\u516c\u53f8\u6ce8\u518c\u5904\u548c\u7a0e\u52a1\u90e8\u95e8\u4e4b\u95f4\u5b58\u5728\u4e24\u79cd\u622a\u7136\u4e0d\u540c\u7684\u6cd5\u5f8b\u5173\u7cfb\u3002\u8fd9\u4e24\u79cd\u5173\u7cfb\u6d89\u53ca\u4e0d\u540c\u7684\u95e8\u6237\u7f51\u7ad9\u3001\u4e0d\u540c\u7684\u884c\u653f\u8868\u683c\u548c\u4e0d\u540c\u7684\u622a\u6b62\u65e5\u671f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5411\u2026\u2026\u63d0\u4ea4\u7684\u5e74\u5ea6\u62a5\u8868 <\/span><a href=\"https:\/\/bccar.bz\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f2f\u5229\u5179\u516c\u53f8\u548c\u4f01\u4e1a\u4e8b\u52a1\u6ce8\u518c\u5904 (BCCAR) <\/span><\/a><span style=\"font-weight: 400;\">\u8fd9\u662f\u6839\u636e\u300a2022\u5e74\u4f2f\u5229\u5179\u516c\u53f8\u6cd5\u300b\u7b2c294\u6761\u63d0\u4ea4\u7684\u516c\u53f8\u7ed3\u6784\u5907\u6848\u6587\u4ef6\u3002\u8be5\u6587\u4ef6\u9700\u901a\u8fc7\u5728\u7ebf\u5546\u4e1a\u6ce8\u518c\u7cfb\u7edf\uff08OBRS\uff09\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\uff0c\u622a\u6b62\u65e5\u671f\u4e3a[\u65e5\u671f]\u3002 <\/span><b>6\u670830\u65e5<\/b><span style=\"font-weight: 400;\"> \u6bcf\u4e2a\u65e5\u5386\u5e74\u3002\u5b83\u4e0d\u5305\u542b\u8d22\u52a1\u6570\u636e\uff0c\u4e5f\u4e0d\u8bc4\u4f30\u7a0e\u6b3e\uff1b\u5176\u6cd5\u5f8b\u529f\u80fd\u4e25\u683c\u6765\u8bf4\u662f\u5728\u516c\u5171\u767b\u8bb0\u518c\u4e0a\u91cd\u65b0\u786e\u200b\u200b\u8ba4\u516c\u53f8\u7684\u6ce8\u518c\u529e\u4e8b\u5904\u3001\u73b0\u4efb\u8463\u4e8b\u3001\u6cd5\u5b9a\u5b98\u5458\u548c\u80a1\u672c\u914d\u7f6e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u4e4b\u76f8\u53cd\uff0c\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868 (ATR) \u548c\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u8868 (FSR) \u662f\u6839\u636e\u300a\u6240\u5f97\u7a0e\u548c\u8425\u4e1a\u7a0e\u6cd5\u300b\u63d0\u4ea4\u7ed9\u4f2f\u5229\u5179\u7a0e\u52a1\u5c40 (BTSD) \u7684\u8d22\u653f\u7533\u62a5\u6587\u4ef6\u3002\u8fd9\u4e9b\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u4e3a 3 \u6708 31 \u65e5\uff08\u9664\u975e BTSD \u6b63\u5f0f\u6279\u51c6\u5ef6\u671f\uff09\uff0c\u5185\u5bb9\u5b8c\u5168\u56f4\u7ed5\u6536\u5165\u3001\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u6cd5\u5b9a\u7a0e\u989d\u8bc4\u4f30\u3002\u5c06 6 \u6708 30 \u65e5\u7684\u6ce8\u518c\u622a\u6b62\u65e5\u671f\u89c6\u4e3a\u7a0e\u52a1\u548c\u4f1a\u8ba1\u7533\u62a5\u7684\u622a\u6b62\u65e5\u671f\u662f\u4e00\u79cd\u884c\u653f\u9519\u8bef\uff0c\u4f1a\u5bfc\u81f4\u81ea\u52a8\u5f81\u6536\u7a0e\u6b3e\u3002\u8fd9\u4e24\u79cd\u7533\u62a5\u65b9\u5f0f\u90fd\u662f\u5f3a\u5236\u6027\u7684\uff0c\u4efb\u4f55\u4e00\u79cd\u7533\u62a5\u65b9\u5f0f\u7684\u8fdd\u7ea6\u90fd\u5c06\u5bfc\u81f4\u6ce8\u518c\u5c40\u65e0\u6cd5\u7b7e\u53d1\u826f\u597d\u4fe1\u8a89\u8bc1\u660e\u3002<\/span><\/p>\n<h2 id='record-retention-standards-and-economic-substance-interplay'><strong>\u8bb0\u5f55\u4fdd\u5b58\u6807\u51c6\u4e0e\u7ecf\u6d4e\u5b9e\u8d28\u7684\u76f8\u4e92\u4f5c\u7528<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u80fd\u5426\u51c6\u786e\u5b8c\u6210\u8d22\u52a1\u72b6\u51b5\u62a5\u544a (FSR) \u548c\u5e74\u5ea6\u4ea4\u6613\u62a5\u544a (ATR) \u53d6\u51b3\u4e8e\u662f\u5426\u9075\u5b88\u4f2f\u5229\u5179\u7684\u6cd5\u5b9a\u4f1a\u8ba1\u8bb0\u5f55\u4fdd\u5b58\u89c4\u5b9a\u3002\u6839\u636e\u300a\u4f2f\u5229\u5179\u516c\u53f8\u6cd5\u300b\u53ca\u76f8\u5173\u53cd\u6d17\u94b1\u6cd5\u89c4\uff0c\u6240\u6709\u6ce8\u518c\u5b9e\u4f53\u5747\u6709\u6cd5\u5f8b\u4e49\u52a1\u4fdd\u5b58\u53ef\u9760\u7684\u4f1a\u8ba1\u8bb0\u5f55\u548c\u76f8\u5173\u6587\u4ef6\uff0c\u4ee5\u4fbf\u89e3\u91ca\u5176\u4ea4\u6613\uff0c\u5e76\u786e\u4fdd\u5728\u4efb\u4f55\u7279\u5b9a\u65f6\u95f4\u90fd\u80fd\u5408\u7406\u51c6\u786e\u5730\u786e\u5b9a\u5176\u8d22\u52a1\u72b6\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u57fa\u7840\u8bb0\u5f55\u5305\u62ec\u94f6\u884c\u5bf9\u8d26\u5355\u3001\u53d1\u7968\u3001\u6536\u636e\u3001\u5408\u540c\u3001\u51ed\u8bc1\u548c\u8d44\u4ea7\u767b\u8bb0\u518c\u3002\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u8fd9\u4e9b\u8bb0\u5f55\u5fc5\u987b\u81ea\u4ea4\u6613\u5b8c\u6210\u4e4b\u65e5\u8d77\u81f3\u5c11\u4fdd\u5b58\u4e94\u5e74\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u5b9e\u4f53\u9009\u62e9\u5c06\u5176\u7eb8\u8d28\u4f1a\u8ba1\u8d26\u7c3f\u4fdd\u5b58\u5728\u4f2f\u5229\u5179\u5883\u5916\uff08\u4f8b\u5982\u53d7\u76ca\u6240\u6709\u4eba\u7684\u8fd0\u8425\u603b\u90e8\u6216\u6d77\u5916\u8d44\u4ea7\u7ba1\u7406\u516c\u53f8\u6240\u5728\u5730\uff09\uff0c\u5219\u8be5\u516c\u53f8\u5fc5\u987b\u5411\u5176\u6301\u724c\u7684\u5c45\u6c11\u6ce8\u518c\u4ee3\u7406\u4eba\u63d0\u4f9b\u6b63\u5f0f\u4e66\u9762\u58f0\u660e\uff0c\u6307\u660e\u8d26\u7c3f\u7684\u5b9e\u9645\u5b58\u653e\u5730\u5740\u3002\u5982\u679c\u8d26\u7c3f\u5b58\u653e\u5730\u5740\u53d1\u751f\u53d8\u66f4\uff0c\u5219\u5fc5\u987b\u572814\u5929\u5185\u901a\u77e5\u6ce8\u518c\u4ee3\u7406\u4eba\u3002\u5b9e\u9645\u4e0a\uff0c\u6ce8\u518c\u4ee3\u7406\u4eba\u901a\u5e38\u4f1a\u8981\u6c42\u5ba2\u6237\u5c06\u5e74\u5ea6\u603b\u8d26\u6216\u94f6\u884c\u5bf9\u8d26\u5355\u7684\u526f\u672c\u76f4\u63a5\u4e0a\u4f20\u81f3\u5176\u5408\u89c4\u6863\u6848\u5e93\uff0c\u4ee5\u786e\u4fdd\u80fd\u591f\u6ee1\u8db3\u91d1\u878d\u670d\u52a1\u59d4\u5458\u4f1a\u53d1\u51fa\u7684\u76d1\u7ba1\u68c0\u67e5\u901a\u77e5\u7684\u8981\u6c42\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u8d22\u52a1\u8bb0\u5f55\u4e5f\u76f4\u63a5\u4e0e\u4ee5\u4e0b\u5185\u5bb9\u76f8\u5173\u8054\uff1a<\/span><a href=\"https:\/\/www.bvifsc.vg\/sites\/default\/files\/economic_substance_companies_and_ltd_partnerships_act.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> \u7ecf\u6d4e\u5b9e\u8d28\u6cd5\u6848\uff08ESA\uff09<\/span><\/a><span style=\"font-weight: 400;\"> \u62a5\u544a\u5468\u671f\u3002\u4ece\u4e8b\u201c\u76f8\u5173\u6d3b\u52a8\u201d\uff08\u4f8b\u5982\u57fa\u91d1\u7ba1\u7406\u3001\u94f6\u884c\u3001\u4fdd\u9669\u3001\u5206\u9500\u548c\u670d\u52a1\u4e2d\u5fc3\u4e1a\u52a1\u3001\u822a\u8fd0\u6216\u7eaf\u80a1\u6743\u6295\u8d44\uff09\u7684\u5b9e\u4f53\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u8868\u3002\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u8868\u4e2d\u62a5\u544a\u7684\u6536\u5165\u3001\u8fd0\u8425\u652f\u51fa\u548c\u8d44\u4ea7\u4ef7\u503c\u5fc5\u987b\u4e0e\u8d22\u52a1\u62a5\u8868\uff08FSR\uff09\u4e2d\u62a5\u544a\u7684\u6570\u5b57\u4ee5\u53ca\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u7684\u603b\u6536\u5165\u76f8\u7b26\u3002\u7ecf\u6d4e\u5b9e\u8d28\u62ab\u9732\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u4e4b\u95f4\u7684\u5dee\u5f02\u53ef\u80fd\u5f15\u53d1\u7a0e\u52a1\u673a\u5173\u7684\u6b63\u5f0f\u5ba1\u8ba1\u5ba1\u67e5\u3002<\/span><\/p>\n<h2 id='filing-deadlines-penalty-structures-and-practical-governance'><strong>\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3001\u5904\u7f5a\u7ed3\u6784\u548c\u5b9e\u9645\u6cbb\u7406<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u9075\u5b88\u4f2f\u5229\u5179\u7684\u7a0e\u52a1\u89c4\u5b9a\u9700\u8981\u4e25\u683c\u9075\u5b88\u5e74\u5ea6\u6cd5\u5b9a\u7533\u62a5\u671f\u9650\u3002\u9519\u8fc7\u8fd9\u4e9b\u7533\u62a5\u622a\u6b62\u65e5\u671f\u5c06\u7acb\u5373\u62db\u81f4\u7ecf\u6d4e\u548c\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868 (ATR) \u548c\u8d22\u52a1\u62a5\u8868 (FSR) \u7684\u6cd5\u5b9a\u622a\u6b62\u65e5\u671f\u5747\u4e3a\u62a5\u544a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u6b21\u5e74\u7684 3 \u6708 31 \u65e5\uff08\u901a\u5e38\u4e0e 12 \u6708 31 \u65e5\u7ed3\u675f\u7684\u65e5\u5386\u5e74\u5ea6\u4e00\u81f4\uff09\u3002\u867d\u7136\u4f2f\u5229\u5179\u7a0e\u52a1\u5c40\u5076\u5c14\u4f1a\u53d1\u5e03\u516c\u544a\uff0c\u7ed9\u4e88\u4e34\u65f6\u884c\u653f\u5ef6\u671f\uff0c\u4f46\u516c\u53f8\u5e94\u5c06 3 \u6708 31 \u65e5\u89c6\u4e3a\u6700\u7ec8\u7684\u6cd5\u5f8b\u622a\u6b62\u65e5\u671f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672a\u63d0\u4ea4\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\u8868 (ATR) \u7684\u6cd5\u5b9a\u5904\u7f5a\u662f\u7d2f\u8fdb\u5f0f\u7684\uff0c\u5e76\u4e14\u81ea\u52a8\u6267\u884c\u3002\u5bf9\u4e8e\u9002\u7528\u96f6\u7a0e\u7387\u7684\u5b9e\u4f53\uff0c\u903e\u671f\u7533\u62a5\u5c06\u5bfc\u81f4\u6bcf\u65e5 5 \u7f8e\u5143\u7684\u884c\u653f\u7f5a\u6b3e\uff0c\u7f5a\u6b3e\u671f\u9650\u4e3a\u6bcf\u4e2a\u903e\u671f\u4e00\u4e2a\u6708\uff0c\u6700\u957f\u53ef\u8fbe 24 \u4e2a\u6708\uff0c\u6700\u9ad8\u7f5a\u6b3e\u91d1\u989d\u4e3a 5,000 \u7f8e\u5143\u3002\u5982\u679c\u5b9e\u4f53\u5b58\u5728\u5e94\u7eb3\u7a0e\u989d\uff0c\u5219\u672a\u63d0\u4ea4\u7533\u62a5\u8868\u5c06\u7acb\u5373\u5904\u4ee5\u672a\u7f34\u7a0e\u6b3e 10% \u7684\u7f5a\u6b3e\uff0c\u5e76\u6301\u7eed\u6309\u6bcf\u6708 1.5% \u7684\u5229\u7387\u8ba1\u606f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u7f5a\u6b3e\u4e4b\u5916\uff0c\u957f\u671f\u4e0d\u9075\u5b88\u7a0e\u6cd5\u8fd8\u4f1a\u5bf9\u516c\u53f8\u9020\u6210\u91cd\u5927\u635f\u5bb3\u3002\u672a\u89e3\u51b3\u7684\u6b20\u7a0e\u4f1a\u89e6\u53d1\u516c\u53f8\u6ce8\u518c\u5904\u7684\u884c\u653f\u51bb\u7ed3\u3002\u4e00\u65e6\u516c\u53f8\u88ab\u884c\u653f\u51bb\u7ed3\uff0c\u6ce8\u518c\u5904\u5c06\u62d2\u7edd\u7b7e\u53d1\u826f\u597d\u4fe1\u8a89\u8bc1\u660e\u3001\u5904\u7406\u8463\u4e8b\u4fe1\u606f\u66f4\u65b0\u6216\u6ce8\u518c\u516c\u53f8\u7ae0\u7a0b\u53d8\u66f4\u3002\u6301\u7eed\u8fdd\u7ea6\u6700\u7ec8\u4f1a\u5bfc\u81f4\u516c\u53f8\u88ab\u4f9d\u6cd5\u6ce8\u9500\uff0c\u9020\u6210\u516c\u53f8\u94f6\u884c\u8d26\u6237\u88ab\u51bb\u7ed3\u548c\u516c\u53f8\u8d44\u4ea7\u88ab\u6ca1\u6536\u3002<\/span><\/p>\n<h2 id='conclusion'><strong>\u7ed3\u8bba<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5f15\u5165\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08FSR\uff09\u548c\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\uff08ATR\uff09\u6846\u67b6\u8868\u660e\uff0c\u4f2f\u5229\u5179\u5b9e\u4f53\u4e0d\u518d\u80fd\u88ab\u89c6\u4e3a\u88ab\u52a8\u3001\u4e0d\u53d7\u76d1\u7ba1\u7684\u63a7\u80a1\u516c\u53f8\u3002\u901a\u8fc7\u5efa\u7acb\u7ed3\u6784\u5316\u7684\u8d22\u52a1\u62a5\u544a\u548c\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\u5236\u5ea6\uff0c\u4f2f\u5229\u5179\u5b9e\u73b0\u4e86\u516c\u53f8\u5236\u5ea6\u7684\u73b0\u4ee3\u5316\uff0c\u4f7f\u5176\u7b26\u5408\u5168\u7403\u7a0e\u52a1\u900f\u660e\u5ea6\u6807\u51c6\uff0c\u540c\u65f6\u4e3a\u5408\u6cd5\u7684\u56fd\u9645\u5546\u4e1a\u6d3b\u52a8\u4fdd\u7559\u4e86\u9ad8\u6548\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u79ef\u6781\u4e3b\u52a8\u7684\u516c\u53f8\u6cbb\u7406\u80fd\u591f\u4fdd\u62a4\u4f01\u4e1a\u514d\u53d7\u884c\u653f\u5904\u7f5a\u548c\u6cd5\u5f8b\u7ea0\u7eb7\u7684\u5f71\u54cd\u3002\u901a\u8fc7\u5728\u5e74\u672b\u53ca\u65f6\u7ed3\u8d26\u3001\u7f16\u5236\u7b26\u5408\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u7684\u6c47\u603b\u8d26\u6237\uff0c\u5e76\u534f\u8c03\u5411\u7a0e\u52a1\u90e8\u95e8\u63d0\u4ea4\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a\uff08ATR\uff09\u4ee5\u53ca\u5411\u516c\u53f8\u6ce8\u518c\u5904\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u8868\uff0c\u4f01\u4e1a\u4e3b\u53ef\u4ee5\u4fdd\u969c\u4e1a\u52a1\u7684\u8fde\u7eed\u6027\uff0c\u4fdd\u6301\u94f6\u884c\u8d26\u6237\u7684\u6e05\u6670\uff0c\u5e76\u7ef4\u62a4\u4f01\u4e1a\u4ef7\u503c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4f2f\u5229\u5179\u7ba1\u7406\u8de8\u5883\u7a0e\u52a1\u5408\u89c4\u3001\u6cd5\u5b9a\u4f1a\u8ba1\u7533\u62a5\u548c\u516c\u53f8\u79d8\u4e66\u6587\u4ef6\u9700\u8981\u7ecf\u9a8c\u4e30\u5bcc\u7684\u53d7\u6258\u4eba\u6307\u5bfc\u3002\u4e0e\u5408\u683c\u7684\u516c\u53f8\u670d\u52a1\u4e13\u4e1a\u4eba\u5458\u5408\u4f5c\uff0c\u53ef\u786e\u4fdd\u60a8\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u5f97\u5230\u6b63\u786e\u7ef4\u62a4\uff0c\u8d22\u52a1\u7533\u62a5\u7b26\u5408\u6700\u65b0\u7684BTSD\u6307\u5357\uff0c\u5e76\u4e14\u60a8\u7684\u516c\u53f8\u5728\u5168\u7403\u5e02\u573a\u4fdd\u6301\u826f\u597d\u7684\u4fe1\u8a89\u3002<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row hide_on_tablets hide_on_mobiles height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-4-1 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><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h3 class=\"w-text us_custom_c54ec29c has_text_color\"><span class=\"w-text-h\"><span class=\"w-text-value\">\u5e38\u89c1\u95ee\u9898\u89e3\u7b54<\/span><\/span><\/h3><div class=\"w-tabs style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_plus cpos_right\"><div class=\"w-tabs-section\" id=\"kf7b\"><button class=\"w-tabs-section-header\" aria-controls=\"content-kf7b\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">\u4f2f\u5229\u5179\u516c\u53f8\u7684\u4e3b\u8981\u5e74\u5ea6\u7a0e\u52a1\u8981\u6c42\u6709\u54ea\u4e9b\uff1f<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-kf7b\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">\u6240\u6709\u5728\u4f2f\u5229\u5179\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8\u90fd\u5fc5\u987b\u6301\u6709\u7a0e\u52a1\u8bc6\u522b\u53f7 (TIN)\uff0c\u5411\u4f2f\u5229\u5179\u7a0e\u52a1\u5c40\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868 (ATR)\uff0c\u5e76\u540c\u65f6\u63d0\u4ea4\u8d22\u52a1\u62a5\u8868 (FSR)\u3002\u6b64\u5916\uff0c\u516c\u53f8\u8fd8\u5fc5\u987b\u5411\u516c\u53f8\u6ce8\u518c\u5904 (BCCAR) \u5355\u72ec\u63d0\u4ea4\u5e74\u5ea6\u7533\u62a5\u8868\uff0c\u5e76\u5728\u9002\u7528\u60c5\u51b5\u4e0b\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u8981\u6c42\u3002<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"h010\"><button class=\"w-tabs-section-header\" aria-controls=\"content-h010\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">\u4e00\u5bb6\u5728\u4f2f\u5229\u5179\u6ca1\u6709\u672c\u5730\u6536\u5165\u7684\u516c\u53f8\u662f\u5426\u4ecd\u7136\u9700\u8981\u7533\u62a5\u7eb3\u7a0e\uff1f<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-h010\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6240\u6709\u6301\u6709\u7a0e\u52a1\u8bc6\u522b\u53f7\u7684\u4f2f\u5229\u5179\u516c\u53f8\u90fd\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u548c\u8d22\u52a1\u62a5\u8868\uff0c\u65e0\u8bba\u5176\u662f\u5426\u5f00\u5c55\u5b9e\u9645\u4e1a\u52a1\u6216\u4ea7\u751f\u6536\u5165\u3002\u5982\u679c\u516c\u53f8\u6536\u5165\u4e3a\u96f6\u6216\u4eab\u53d7\u5883\u5916\u6536\u5165\u514d\u7a0e\u4f18\u60e0\uff0c\u5219\u9700\u63d0\u4ea4\u4e00\u4efd\u5e94\u7a0e\u6536\u5165\u4e3a\u96f6\u7684\u7533\u62a5\u8868\uff0c\u4ee5\u6b63\u5f0f\u5411\u7a0e\u52a1\u673a\u5173\u786e\u8ba4\u5176\u7a0e\u52a1\u8eab\u4efd\u3002<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"p0c7\"><button class=\"w-tabs-section-header\" aria-controls=\"content-p0c7\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">\u4f2f\u5229\u5179\u7eb3\u7a0e\u7533\u62a5\u7684\u6cd5\u5b9a\u622a\u6b62\u65e5\u671f\u662f\u4ec0\u4e48\u65f6\u5019\uff1f<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-p0c7\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868 (ATR) \u548c\u8d22\u52a1\u62a5\u8868\u7533\u62a5\u8868 (FSR) \u7684\u6cd5\u5b9a\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e3a\u62a5\u544a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 3 \u6708 31 \u65e5\uff0c\u9664\u975e\u4f2f\u5229\u5179\u7a0e\u52a1\u5c40\u6b63\u5f0f\u53d1\u5e03\u884c\u653f\u5ef6\u671f\u3002<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"z1ac\"><button class=\"w-tabs-section-header\" aria-controls=\"content-z1ac\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">\u5728\u4f2f\u5229\u5179\uff0c\u903e\u671f\u7533\u62a5\u7a0e\u6b3e\u4f1a\u53d7\u5230\u54ea\u4e9b\u7ecf\u6d4e\u5904\u7f5a\uff1f<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-z1ac\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7a0e\u7387\u4e3a 0% \u7684\u516c\u53f8\uff0c\u672a\u5728\u6cd5\u5b9a\u622a\u6b62\u65e5\u671f\u524d\u63d0\u4ea4\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\u8868 (ATR) \u5c06\u5904\u4ee5\u6bcf\u65e5 5 \u7f8e\u5143\u7684\u884c\u653f\u7f5a\u6b3e\uff0c\u6bcf\u6708\u7f5a\u6b3e\u4e0a\u9650\u4e3a 5,000 \u7f8e\u5143\u3002\u5bf9\u4e8e\u6709\u7eb3\u7a0e\u4e49\u52a1\u7684\u516c\u53f8\uff0c\u903e\u671f\u7533\u62a5\u5c06\u7acb\u5373\u5904\u4ee5\u672a\u7f34\u7a0e\u6b3e 10% \u7684\u7f5a\u6b3e\uff0c\u5916\u52a0\u6bcf\u6708 1.5% \u7684\u590d\u5229\u3002<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"j2a3\"><button class=\"w-tabs-section-header\" aria-controls=\"content-j2a3\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">\u5b8c\u6210\u4f2f\u5229\u5179FSR\u662f\u5426\u9700\u8981\u6b63\u5f0f\u7684\u72ec\u7acb\u5ba1\u8ba1\uff1f<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-j2a3\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">\u4e0d\u3002\u53ea\u6709\u5f53\u516c\u53f8\u5e74\u603b\u6536\u5165\u81f3\u5c11\u8fbe\u5230600\u4e07\u7f8e\u5143\uff0c\u6216\u5728\u6307\u5b9a\u5904\u7406\u533a\u8fd0\u8425\u4e14\u6536\u5165\u81f3\u5c11\u8fbe\u5230600\u4e07\u7f8e\u5143\uff0c\u6216\u5728\u6307\u5b9a\u5904\u7406\u533a\u8fd0\u8425\u4e14\u6536\u5165\u81f3\u5c11\u8fbe\u5230600\u4e07\u7f8e\u5143\uff0c\u6216\u5728\u6307\u5b9a\u5904\u7406\u533a\u8fd0\u8425\u4e14\u6536\u5165\u81f3\u5c11\u8fbe\u523050\u4e07\u7f8e\u5143\uff0c\u6216\u7b26\u5408\u7279\u5b9a\u9ad8\u98ce\u9669\u89e6\u53d1\u6761\u4ef6\uff08\u4f8b\u5982\u6301\u6709\u516c\u5f00\u4ea4\u6613\u6240\u4e0a\u5e02\u6216FSC\u91d1\u878d\u724c\u7167\uff09\u65f6\uff0c\u624d\u9700\u8981\u8fdb\u884c\u72ec\u7acb\u7684\u6cd5\u5b9a\u5ba1\u8ba1\u3002\u5bf9\u4e8e\u6240\u6709\u5176\u4ed6\u5b9e\u4f53\uff0c\u7ba1\u7406\u5c42\u7f16\u5236\u7684\u7b26\u5408\u6807\u51c6\u4f1a\u8ba1\u539f\u5219\u7684\u8d22\u52a1\u6458\u8981\u8db3\u4ee5\u5b8c\u6210\u8d22\u52a1\u62a5\u8868\u5ba1\u67e5\uff08FSR\uff09\u3002<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"For decades, international business companies incorporated in Belize operated under an unconditional non-reporting regime. Under the former International Business Companies Act, entities generating revenue exclusively outside the country enjoyed complete statutory tax exemptions without any requirement to lodge financial statements, balance sheets, or tax returns with domestic revenue bodies. Routine corporate maintenance was limited to...","protected":false},"author":4,"featured_media":31470,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[123],"tags":[79],"class_list":["post-31467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belize","tag-belize"],"acf":[],"_links":{"self":[{"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/posts\/31467","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=31467"}],"version-history":[{"count":7,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/posts\/31467\/revisions"}],"predecessor-version":[{"id":31476,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/posts\/31467\/revisions\/31476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/media\/31470"}],"wp:attachment":[{"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/media?parent=31467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/categories?post=31467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ovza.com\/zh\/wp-json\/wp\/v2\/tags?post=31467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}