{"id":13090,"date":"2013-11-21T15:54:56","date_gmt":"2013-11-21T07:54:56","guid":{"rendered":"https:\/\/beta2.law.asia\/zh-hans\/?p=13090"},"modified":"2018-01-16T18:13:24","modified_gmt":"2018-01-16T10:13:24","slug":"%e8%81%9a%e7%84%a6%e4%b8%ad%e7%91%9e%e3%80%81%e6%b8%af%e7%91%9e%e9%81%bf%e5%85%8d%e5%8f%8c%e9%87%8d%e5%be%81%e7%a8%8e%e5%8d%8f%e5%ae%9a","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/%e8%81%9a%e7%84%a6%e4%b8%ad%e7%91%9e%e3%80%81%e6%b8%af%e7%91%9e%e9%81%bf%e5%85%8d%e5%8f%8c%e9%87%8d%e5%be%81%e7%a8%8e%e5%8d%8f%e5%ae%9a\/","title":{"rendered":"\u805a\u7126\u4e2d\u745e\u3001\u6e2f\u745e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-3 custom-dropcap-red vantage-red\">\u6211<\/span>\u4eec\u5728\u672c\u520a\u5341\u6708\u4efd\u7684\u4e13\u680f\u6587\u7ae0\u4e2d\u7b80\u8981\u6307\u51fa\uff0c\u4e2d\u745e\u4e8e2013\u5e749\u670825\u65e5\u7b7e\u7f72\u4e86\u65b0\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u3002\u5b83\u5c06\u53d6\u4ee3\u73b0\u6709\u76841991\u5e74\u534f\u5b9a\uff0c\u4e00\u65e6\u83b7\u5f97\u6279\u51c6\uff0c\u9884\u8ba1\u4e8e2015\u5e741\u67081\u65e5\u5f00\u59cb\u5b9e\u65bd\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>\u65b0\u4e2d\u745e\u534f\u5b9a<\/strong><\/span><\/p>\n<figure id=\"attachment_9087\" aria-describedby=\"caption-attachment-9087\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Christoph_Niederer_2.jpg\" rel=\"attachment wp-att-9087\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-9088\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Christoph_Niederer_2.jpg\" alt=\"Christoph Niederer \u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240 \u5408\u4f19\u4eba\u3001\u7a0e\u52a1\u56e2\u961f\u4e3b\u7ba1 Partner and Head of the Tax Team VISCHER\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-9087\" class=\"wp-caption-text\">Christoph Niederer<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u5408\u4f19\u4eba\u3001\u7a0e\u52a1\u56e2\u961f\u4e3b\u7ba1<br \/>Partner and Head of the Tax Team<br \/>VISCHER<\/figcaption><\/figure>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">\u4fe1\u606f\u4ea4\u6362<\/span><\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u65b0\u300a\u4e2d\u745e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\u7684\u5173\u952e\u70b9\u4e4b\u4e00\uff0c\u662f\u8d22\u7a0e\u4fe1\u606f\u4ea4\u6362\u6267\u884c\u56fd\u9645\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09\u6807\u51c6\u3002\u8fd9\u4e00\u91cd\u8981\u8fdb\u6b65\u5c06\u63d0\u9ad8\u8de8\u56fd\u8d22\u653f\u4e8b\u52a1\u7684\u900f\u660e\u5ea6\uff0c\u5e76\u4f7f\u4e24\u56fd\u5f97\u4ee5\u8bf7\u6c42\u5bf9\u65b9\u4e3a\u8bc4\u4f30\u672c\u56fd\u5883\u5185\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u6240\u9700\u7684\u4fe1\u606f\uff0c\u5982\u6765\u81ea\u94f6\u884c\u3001\u653f\u5e9c\u673a\u6784\u6216\u516c\u53f8\u7684\u4fe1\u606f\u3002<\/p>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u80a1\u606f<\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6839\u636e\u65b0\u300a\u4e2d\u745e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\uff0c\u80a1\u606f\u7684\u6700\u9ad8\u9884\u6263\u7a0e\u5c06\u662f5\uff05\uff0c\u5982\u679c\u80a1\u606f\u53d7\u76ca\u4eba\u662f\u516c\u53f8\uff08\u51fa\u4e8e\u8d22\u653f\u900f\u660e\u8003\u8651\uff0c\u5408\u4f19\u4f01\u4e1a\u548c\u4e2a\u4eba\u9664\u5916\uff09\u3001\u5c45\u4f4f\u4e8e\u7f14\u7ea6\u56fd\u53e6\u4e00\u65b9\u5e76\u4e14\u76f4\u63a5\u6301\u6709\u6d3e\u606f\u516c\u53f8\u81f3\u5c1125%\u7684\u8d44\u672c\u3002\u8fd9\u9879\u63aa\u65bd\u65e8\u5728\u8fdb\u4e00\u6b65\u51cf\u5c11\u5bf9\u8de8\u56fd\u9644\u5c5e\u516c\u53f8\u7684\u53cc\u91cd\u5f81\u7a0e\u3002\u5728\u6240\u6709\u5176\u4ed6\u60c5\u51b5\u4e0b\uff0c\u5bf9\u80a1\u606f\u7684\u6700\u9ad8\u7a0e\u7387\u4e3a10\uff05\uff0c\u8fd9\u4e0e\u73b0\u884c\u76841991\u5e74\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4e00\u6837\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5982\u679c\u80a1\u606f\u7684\u53d7\u76ca\u4eba\u662f\u53e6\u4e00\u65b9\u7f14\u7ea6\u56fd\u672c\u8eab\u3001\u5176\u884c\u653f\u533a\u3001\u4e2d\u592e\u94f6\u884c\u6216\u5730\u65b9\u5f53\u5c40\u4ee5\u53ca\u7f14\u7ea6\u56fd\u53cc\u65b9\u5171\u540c\u8ba4\u5b9a\u7684\u673a\u6784\u548c\u57fa\u91d1\uff0c\u7f14\u7ea6\u56fd\u4e00\u65b9\u5e94\u5bf9\u8be5\u9879\u80a1\u606f\u5b8c\u5168\u514d\u7a0e\u3002\u5c31\u4e2d\u56fd\u800c\u8a00\uff0c\u8fd9\u7c7b\u673a\u6784\u5305\u62ec\uff1a\u4e2d\u56fd\u6295\u8d44\u516c\u53f8\u548c\u5168\u56fd\u793e\u4f1a\u4fdd\u969c\u57fa\u91d1\u7406\u4e8b\u4f1a\u3002<\/p>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u76ca<\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5728\u4e2d\u56fd\uff0c\u4e2d\u56fd\u516c\u53f8\u5411\u745e\u58eb\u4e2a\u4eba\u6216\u516c\u53f8\u652f\u4ed8\u7684\u7279\u8bb8\u4f7f\u7528\u8d39\u7684\u9884\u6263\u7a0e\u7a0e\u7387\u4e3a9\uff05\uff0c\u800c\u5bf9\u65e0\u534f\u5b9a\u56fd\u5bb6\uff0c\u6b64\u9879\u7a0e\u7387\u4e3a\u4e2a\u4eba20\uff05\uff0c\u516c\u53f810\uff05\u3002\u56e0\u6b64\uff0c\u65b0\u7684\u300a\u4e2d\u745e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\u5c06\u7279\u8bb8\u4f7f\u7528\u8d39\u7684\u9884\u6263\u7a0e\u7a0e\u7387\u4ece10\uff05\u964d\u5230\u4e869\uff05\u3002\u7531\u4e8e\u745e\u58eb\u5bf9\u7279\u6743\u4f7f\u7528\u8d39\u4e0d\u5f81\u6536\u9884\u6263\u7a0e\uff0c\u8be5\u534f\u5b9a\u4e3b\u8981\u4f7f\u4e2d\u56fd\u4f01\u4e1a\u53d7\u76ca\u3002<\/p>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u5229\u606f\u652f\u4ed8<\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u65b0\u300a\u4e2d\u745e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\u6ca1\u6709\u964d\u4f4e\u73b0\u884c\u7684\u5229\u606f\u652f\u4ed8\u9884\u6263\u7a0e\uff0c\u6700\u9ad8\u7a0e\u7387\u4ecd\u7ef4\u6301\u572810\uff05\u3002\u4e0d\u8fc7\uff0c\u745e\u58eb\u5bf9\u4e00\u822c\u8d37\u6b3e\u4e0d\u5f81\u6536\u5229\u606f\u9884\u6263\u7a0e\uff0c\u53ea\u5bf9\u94f6\u884c\u5229\u606f\u6216\u503a\u5238\u5229\u606f\u630935%\u7684\u6807\u51c6\u5f81\u6536\u9884\u6263\u7a0e\uff08\u5728\u4e0d\u5b58\u5728\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u60c5\u51b5\u4e0b\uff09\u3002\u4e0e\u80a1\u606f\u652f\u4ed8\u7c7b\u4f3c\uff0c\u5229\u606f\u652f\u4ed8\u7684\u53d7\u76ca\u4eba\u5982\u679c\u662f\u53e6\u4e00\u65b9\u7f14\u7ea6\u56fd\u3001\u5176\u884c\u653f\u533a\u6216\u56fd\u6709\u673a\u6784\uff0c\u662f\u4e0d\u5f81\u6536\u9884\u6263\u6240\u5f97\u7a0e\u7684\u3002<\/p>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u56fd\u9645\u8fd0\u8f93\u670d\u52a1<\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u65b0\u300a\u4e2d\u745e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b\u5c06\u514d\u9664\u745e\u58eb\u4ece\u4e8b\u8239\u8236\u6216\u98de\u673a\u8fd0\u8f93\u7684\u56fd\u9645\u8fd0\u8425\u5546\u5728\u4e2d\u56fd\u7684\u8425\u4e1a\u7a0e\u548c\u589e\u503c\u7a0e\uff0c\u5e76\u4e14\u5b83\u4eec\u63d0\u4f9b\u7684\u8fd9\u7c7b\u670d\u52a1\u53ef\u5f97\u5230\u4e0e\u4e2d\u56fd\u516c\u53f8\u540c\u7b49\u7a0b\u5ea6\u7684\u8fdb\u9879\u7a0e\u62b5\u514d\u3002\u53cd\u4e4b\u4ea6\u7136\uff0c\u8fd9\u4e2a\u89c4\u5219\u540c\u6837\u9002\u7528\u4e8e\u4e2d\u56fd\u7684\u8239\u8fd0\u516c\u53f8\u548c\u822a\u7a7a\u516c\u53f8\u3002\u6211\u4eec\u9884\u8ba1\u8fd9\u4e2a\u91cd\u8981\u7684\u7a0e\u6536\u51cf\u514d\u5c06\u589e\u52a0\u4e2d\u745e\u53cc\u8fb9\u65c5\u6e38\u53ca\u5546\u4e1a\u6d3b\u52a8\u3002<\/p>\n<figure id=\"attachment_12527\" aria-describedby=\"caption-attachment-12527\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Vischer-Wu_Fan.jpg\" rel=\"attachment wp-att-12527\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-12527\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Vischer-Wu_Fan.jpg\" alt=\"\u5434\u5e06 Wu Fan \u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240 \u4e2d\u56fd\u4e1a\u52a1\u90e8 \u987e\u95ee Counsel China Desk VISCHER\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-12527\" class=\"wp-caption-text\">\u5434\u5e06<br \/>Wu Fan<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u4e2d\u56fd\u4e1a\u52a1\u90e8<br \/>\u987e\u95ee<br \/>Counsel<br \/>China Desk<br \/>VISCHER<\/figcaption><\/figure>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>\u6e2f\u745e\u300a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u300b<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>2012\u5e74\u745e\u58eb\u548c\u9999\u6e2f\u4e4b\u95f4\u7684\u6709\u5173\u6240\u5f97\u7a0e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u3002<\/strong>\u745e\u58eb\u548c\u9999\u6e2f\u4e4b\u95f4\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4e8e2012\u5e7410\u670815\u65e5\u751f\u6548\uff0c\u5728\u4fe1\u606f\u4ea4\u6d41\u65b9\u9762\u5b83\u4e5f\u6267\u884c\u56fd\u9645\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u7684\u6807\u51c6\u3002\u9999\u6e2f-\u745e\u58ebDTA\u5728\u745e\u58eb\u4e8e2013\u5e741\u67081\u65e5\u3001\u5728\u9999\u6e2f\u4e8e2013\u5e744\u67081\u65e5\u5f00\u59cb\u5b9e\u65bd\u3002\u5728\u6b64\u4e4b\u524d\uff0c\u9999\u6e2f\u548c\u745e\u58eb\u4e4b\u95f4\u4e0d\u5b58\u5728DTA\u3002<\/p>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u80a1\u606f<\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6839\u636e\u9999\u6e2f-\u745e\u58eb\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u80a1\u606f\u6240\u5f97\u7a0e\u6700\u9ad8\u7a0e\u7387\u4e3a10\uff05\uff0c\u4f46\u652f\u4ed8\u7ed9\u5728\u53e6\u4e00\u65b9\u7f14\u7ea6\u56fd\u6301\u6709\u6d3e\u606f\u4eba\u81f3\u5c1110\uff05\u80a1\u6743\u8d44\u672c\u7684\u5173\u8054\u516c\u53f8\uff08\u5408\u4f19\u4f01\u4e1a\u6216\u4e2a\u4eba\u9664\u5916\uff09\u7684\u80a1\u606f\u514d\u7a0e\u3002\u540c\u6837\u7684\u89c4\u5219\u4e5f\u5206\u522b\u9002\u7528\u4e8e\u5bf9\u517b\u8001\u57fa\u91d1\u6216\u9000\u4f11\u91d1\u8ba1\u5212\u3001\u9999\u6e2f\u91d1\u878d\u7ba1\u7406\u5c40\u548c\u745e\u58eb\u56fd\u5bb6\u94f6\u884c\u7684\u652f\u4ed8\u3002\u7136\u800c\uff0c\u6839\u636e\u9999\u6e2f\u672c\u5730\u7a0e\u6cd5\uff0c\u9999\u6e2f\u7684\u5b9e\u4f53\u6240\u652f\u4ed8\u7684\u80a1\u606f\u514d\u5f81\u4efb\u4f55\u9884\u6263\u7a0e\u3002\u56e0\u6b64\uff0c\u9999\u6e2f\u548c\u745e\u58eb\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u8bae\u7684\u89c4\u5b9a\u4e3b\u8981\u6709\u5229\u4e8e\u9999\u6e2f\u6295\u8d44\u8005\u6295\u8d44\u4e8e\u745e\u58eb\u3002<\/p>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u5e94\u7a0e\u5229\u606f<\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4ec5\u5728\u53d7\u76ca\u4eba\u5c45\u4f4f\u56fd\u5bf9\u5229\u606f\u5f81\u7a0e\u3002\u7531\u4e8e\u9999\u6e2f\u5229\u606f\u652f\u4ed8\u4e0d\u5f81\u6536\u4efb\u4f55\u9884\u6263\u7a0e\uff0c\u8fd9\u4e00\u89c4\u5b9a\u7684\u53d7\u76ca\u4eba\u662f\u5c45\u4f4f\u5728\u9999\u6e2f\u800c\u6295\u8d44\u745e\u58eb\u503a\u5238\u7684\u503a\u6743\u4eba\u3002<\/p>\n<p class=\"Body-NoIndent-Bold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u76ca<\/strong><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6839\u636e\u9999\u6e2f\u548c\u745e\u58eb\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\uff0c\u8fd9\u4e24\u4e2a\u56fd\u5bb6\u7684\u7a0e\u52a1\u673a\u5173\u5bf9\u7279\u8bb8\u4f7f\u7528\u8d39\u5f81\u6536\u7684\u9884\u6263\u7a0e\u6700\u9ad8\u7a0e\u7387\u4e3a3\uff05\u3002\u5bf9\u975e\u5c45\u6c11\u652f\u4ed8\u7684\u7279\u8bb8\u4f7f\u7528\u8d39\u7684\u5b9e\u9645\u7a0e\u7387\uff0c\u6839\u636e\u9999\u6e2f\u672c\u5730\u7a0e\u6cd5\uff0c\u516c\u53f8\u4e3a4.95\uff05\u621616.5\uff05\uff0c\u4e2a\u4eba\u4e3a4.5\uff05\u621615\uff05\u2014\u2014\u6839\u636e\u65e0\u5f62\u8d44\u4ea7\u7684\u53d7\u76ca\u4eba\u548c\u539f\u6240\u6709\u4eba\u7684\u4e0d\u540c\u800c\u5b9a\u3002\u9999\u6e2f-\u745e\u58ebDTA\u663e\u8457\u51cf\u5c11\u4e86\u4ece\u9999\u6e2f\u652f\u4ed8\u5230\u745e\u58eb\u7684\u7279\u8bb8\u4f7f\u7528\u8d39\u7684\u9884\u6263\u7a0e\u3002\u5982\u524d\u6240\u8ff0\uff0c\u745e\u58eb\u4e0d\u5f81\u6536\u7279\u8bb8\u4f7f\u7528\u8d39\u9884\u6263\u7a0e\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6b63\u5982\u745e\u58eb-\u9999\u6e2f\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u6709\u5229\u4e8e\u9999\u6e2f-\u745e\u58eb\u6295\u8d44\uff0c\u65b0\u7684\u4e2d\u745e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u5c06\u63d0\u9ad8\u4e2d\u745e\u6295\u8d44\u7684\u7a0e\u52a1\u6548\u7387\u3002\u5c24\u5176\u662f\u745e\u58eb\u6295\u8d44\u8005\u5728\u4e2d\u56fd\u5185\u5730\u7684\u6295\u8d44\u5c06\u53ef\u4ee5\u76f4\u63a5\u4eab\u53d7\u52305\uff05\u7684\u80a1\u606f\u9884\u6263\u7a0e\u7387\uff0c\u800c\u518d\u65e0\u9700\u91c7\u7528\u501f\u9053\u9999\u6e2f\u7684\u7ed3\u6784\u2014\u2014\u7a0e\u52a1\u67b6\u6784\u5e38\u5e38\u662f\u6709\u96be\u5ea6\u7684\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-grey\"><em>Christoph Niederer\u662f\u745e\u58eb\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240\u5408\u4f19\u4eba\u517c\u7a0e\u52a1\u56e2\u961f\u4e3b\u7ba1\uff0c\u5434\u5e06\u662f\u83f2\u8c22\u5c14\u5f8b\u6240\u987e\u95ee<\/em><\/span><\/p>\n<section class=\"format-info\">\n<p class=\"ParaOverride-8\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/03\/Vischer.jpg\" rel=\"attachment wp-att-1619\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-1620 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/03\/Vischer.jpg\" alt=\"Vischer\" width=\"150\" height=\"38\" \/><\/a><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">Sch\u00fctzengasse 1<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">Postfach 1230<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">8021 Z\u00fcrich<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">\u7535\u8bdd Tel: +41 58 211 34 00<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">\u4f20\u771f Fax: +41 58 211 34 10<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">Christoph Niederer<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">\u7535\u8bdd Tel: +41 58 211 34 37<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">\u7535\u5b50\u90ae\u4ef6 E-mail: cniederer@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">\u5434\u5e06 Wu Fan<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">\u7535\u8bdd Tel: +41 58 211 36 45<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">\u7535\u5b50\u90ae\u4ef6 E-mail: FWu@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-8\"><span class=\"CharOverride-26\">www.vischer.com<\/span><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u6211\u4eec\u5728\u672c\u520a\u5341\u6708\u4efd\u7684\u4e13\u680f\u6587\u7ae0\u4e2d\u7b80\u8981\u6307\u51fa\uff0c\u4e2d\u745e\u4e8e2013\u5e749\u670825\u65e5\u7b7e\u7f72\u4e86\u65b0\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u3002\u5b83\u5c06\u53d6\u4ee3<\/p>\n","protected":false},"author":16,"featured_media":34268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[713,75,314],"tags":[634,3704],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" 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