{"id":18665,"date":"2016-05-07T23:41:15","date_gmt":"2016-05-07T15:41:15","guid":{"rendered":"https:\/\/beta2.law.asia\/zh-hans\/?p=18665"},"modified":"2017-12-20T11:21:21","modified_gmt":"2017-12-20T03:21:21","slug":"%e7%91%9e%e5%a3%ab%e6%ac%a7%e6%b4%b2%e4%bd%8e%e7%a8%8e%e7%8e%87%e5%9b%bd%e5%ae%b6","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/%e7%91%9e%e5%a3%ab%e6%ac%a7%e6%b4%b2%e4%bd%8e%e7%a8%8e%e7%8e%87%e5%9b%bd%e5%ae%b6\/","title":{"rendered":"\u745e\u58eb\uff1a\u6b27\u6d32\u4f4e\u7a0e\u7387\u56fd\u5bb6"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-3 custom-dropcap-red vantage-red\">\u5728<\/span><span class=\"CharOverride-7\">\u6b27\u6d32\u8303\u56f4\u5185\uff0c\u745e\u58eb\u662f\u4e00\u4e2a\u4f4e\u7a0e\u7387\u56fd\u5bb6\u5e76\u4e3a\u6295\u8d44\u8005\u63d0\u4f9b\u4e86\u6709\u5229\u7684\u7a0e\u6536\u73af\u5883\u3002\u76f8\u8f83\u5927\u591a\u6570\u5176\u5b83\u6b27\u6d32\u56fd\u5bb6\u800c\u8a00\uff0c\u745e\u58eb\u666e\u901a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u5f88\u4f4e\u3002<\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4e00\u822c\u800c\u8a00\uff0c\u7efc\u89c2\u4e00\u5bb6\u4f01\u4e1a\u7f34\u7eb3\u7684\u5168\u90e8\u6240\u5f97\u7a0e\u603b\u989d\uff0c\u745e\u58eb\u8054\u90a6\u653f\u5e9c\u5f81\u6536\u76847.8%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u5c11\u4e8e\u603b\u989d\u768450%\uff0c\u800c\u5927\u591a\u6570\u5dde\u653f\u5e9c\u4e0e\u5e02\u653f\u5e9c\u5f81\u6536\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u5219\u8d85\u8fc7\u603b\u989d\u768450%\u3002<\/p>\n<figure id=\"attachment_9088\" aria-describedby=\"caption-attachment-9088\" 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-9088\"><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\u4e1a\u52a1\u8d1f\u8d23\u4eba Partner, Head of Tax VISCHER\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-9088\" class=\"wp-caption-text\">Christoph Niederer<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u5408\u4f19\u4eba\u3001\u7a0e\u52a1\u4e1a\u52a1\u8d1f\u8d23\u4eba<br \/>Partner, Head of Tax<br \/>VISCHER<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u7531\u4e8e\u745e\u58eb26\u4e2a\u5dde\u548c\u5404\u4e2a\u57ce\u5e02\u5e02\u653f\u5e9c\u5747\u6709\u6743\u81ea\u4e3b\u51b3\u5b9a\u5176\u6240\u5f81\u6536\u7684\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u56e0\u6b64\uff0c26\u4e2a\u5dde\u90fd\u7ade\u76f8\u538b\u4f4e\u5176\u7a0e\u7387\uff08\u4e14\u5404\u5dde\u5185\u7684\u6bcf\u4e2a\u5e02\u653f\u5e9c\u4e4b\u95f4\u4e5f\u5982\u6b64\u3002\uff09<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u7ed3\u679c\uff0c\u5404\u5dde\u4e4b\u95f4\u6574\u4f53\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u8d1f\u4ecb\u4e8e12%\u523024%\u4e4b\u95f4\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5728\u9009\u62e9\u5176\u4f4f\u6240\u5730\u65f6\u503c\u5f97\u7559\u610f\u5019\u9009\u5730\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387 (\u76f8\u5bf9\u4e8e\u201c\u7a0e\u7387\u201d\u800c\u5df2\uff0c\u8fd9\u91cc\u7279\u610f\u4f7f\u7528\u201c\u7a0e\u8d1f\u201d\u4e00\u8bcd\uff0c\u610f\u5728\u8bf4\u660e\u745e\u58eb\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5c5e\u4e8e\u53ef\u6263\u6210\u672c)\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5728\u745e\u58eb26\u4e2a\u5dde\u5f53\u4e2d\uff0c\u6709\u4e9b\u5dde\u653f\u5e9c\u5bf9\u80a1\u672c\u53ca\u50a8\u5907\u91d1\u5f81\u6536\u6700\u9ad8\u4e0d\u8d85\u8fc70.5%\u7684\u51c0\u503c\u7a0e\u6216\u8d44\u672c\u7a0e\uff0c\u800c\u8054\u90a6\u653f\u5e9c\u5219\u4e0d\u5f81\u6536\u51c0\u503c\u7a0e\u6216\u8d44\u672c\u7a0e\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u76ee\u524d\uff0c\u4e1a\u754c\u6240\u8bf4\u7684\u201c\u4f01\u4e1a\u7a0e\u6536\u6539\u9769III\u201d\u5373\u5c06\u6765\u4e34\u3002\u4e0d\u8fc7\uff0c\u8fd9\u9879\u6539\u9769\u7a76\u7adf\u662f\u4ec0\u4e48\uff1f\u76ee\u524d\u6709\u51e0\u79cd\u7279\u522b\u4f4e\u7a0e\u6a21\u5f0f\uff1a\u4e0b\u74e6\u5c14\u767b\u5dde\u4e4b\u524d\u7684\u8bb8\u53ef\u6536\u5165\u4e13\u7528\u7c7b\u522b\u6a21\u5f0f\u3001\u6709\u9650\u98ce\u9669\u5206\u9500\u7a0e\u52a1\u6a21\u5f0f\u3001\u6df7\u5408\u516c\u53f8\u6a21\u5f0f\u3001\u63a7\u80a1\u516c\u53f8\u548c\u91d1\u878d\u5206\u516c\u53f8\u6a21\u5f0f\u3002\u5728\u6b27\u76df\u7684\u4e3b\u5bfc\u4e0b\uff0c\u745e\u58eb\u76ee\u524d\u53d7\u5230\u6765\u81ea\u7ecf\u5408\u7ec4\u7ec7\u65bd\u52a0\u7684\u538b\u529b\uff0c\u5373\u5c06\u5728\u672a\u6765\u51e0\u5e74\u5185\u6839\u636e\u6240\u8c13\u7684\u4f01\u4e1a\u7a0e\u6536\u6539\u9769III\uff08CTR III\uff09\u53d6\u6d88\u4e0a\u8ff0\u7a0e\u52a1\u6a21\u5f0f\uff0c\u7136\u800c\u4e0b\u74e6\u5c14\u767b\u5dde\u7684\u8bb8\u53ef\u6536\u5165\u4e13\u7528\u7c7b\u522b\u6a21\u5f0f\u5df2\u7ecf\u6309\u7ecf\u5408\u7ec4\u7ec7\u89c4\u5b9a\u7684\u201c\u4e13\u5229\u76d2\u5b50\u201d\u6807\u51c6\u8fdb\u884c\u4e86\u8c03\u6574\u3002CTR III\u5c06\u5728\u5168\u56fd\u8303\u56f4\u5185\u5f15\u5165\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u7684\u7c7b\u4f3c\u7684\u201c\u4e13\u5229\u76d2\u5b50\u201d(\u89c1\u4e0b\u6587\u8be6\u8ff0)\uff1b\u66f4\u91cd\u8981\u7684\u662f\uff0cCTR III\u5c06\u5141\u8bb8\u5404\u5dde\u5c06\u76ee\u524d\u4ed6\u4eec\u7684\u666e\u901a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u4ece15%-24%\u964d\u4f4e\u523012%-20%\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6839\u636e\u5bf9\u7eb3\u7a0e\u4eba\u53cb\u597d\u7684\u745e\u58eb\u7ec8\u7ed3\u65b9\u6848\uff0c\u989d\u5916\u7684\u597d\u5904\u53ef\u80fd\u4f1a\u901a\u8fc7\u4fee\u8ba2\u6cd5\u4f8b\u6765\u5b9e\u73b0\uff0c\u8bf8\u5982\u5bf9\u7814\u53d1\u8d39\u7528\u7684\u989d\u5916\u51cf\u7a0e\u6216\u7a0e\u6536\u62b5\u514d\uff0c\u5bf9\u5e73\u5747\u503c\u4ee5\u4e0a\u7684\u6743\u76ca\u7684\u865a\u62df\u5229\u606f\u62b5\u6263\uff0c\u5728\u4fee\u8ba2\u7684\u6cd5\u4f8b\u751f\u6548\u65f6\u5bf9\u4efb\u4f55\u9690\u85cf\u7684\u80a1\u6743\u8fdb\u884c\u514d\u7a0e\uff0c\u548c\u5404\u5dde\u6709\u6743\u51b3\u5b9a\u54ea\u4e9b\u77e5\u8bc6\u4ea7\u6743\u76f8\u5173\u7684\u6743\u76ca\u53ef\u4ee5\u6392\u9664\u5728\u8d44\u672c\u7a0e\u57fa\u4ee5\u5916\u3002\u5728\u4efb\u4f55\u60c5\u51b5\u4e0b\uff0c\u5c3d\u7ba1\u524d\u8ff0\u7684\u73b0\u884c\u76f8\u5173\u4f4e\u7a0e\u6a21\u5f0f\u53ef\u80fd\u4f1a\u5728\u5c06\u6765\u51e0\u5e74\u88ab\u53d6\u6d88\uff0c\u5b83\u4eec\u5c06\u88ab\u65e8\u5728\u4fdd\u6301\u745e\u58eb\u7a0e\u6536\u4f18\u52bf\u800c\u89c4\u5212\u7684\u3001\u6709\u5438\u5f15\u529b\u7684CTR III\u6240\u4ee3\u66ff\u3002CTR III\u9884\u8ba1\u5c06\u4e8e2019\u5e741\u67081\u65e5\u751f\u6548\u3002<\/p>\n<figure id=\"attachment_16977\" aria-describedby=\"caption-attachment-16977\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/Fiona_Gao_Vischer.jpg\" rel=\"attachment wp-att-16977\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-16977\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/Fiona_Gao_Vischer.jpg\" alt=\"\u9ad8\u60a6 Fiona Gao \u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240 \u4e2d\u56fd\u4e1a\u52a1\u56e2\u961f\u5f8b\u5e08 Associate, China Desk VISCHER\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-16977\" class=\"wp-caption-text\">\u9ad8\u60a6<br \/>Fiona Gao<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u4e2d\u56fd\u4e1a\u52a1\u56e2\u961f\u5f8b\u5e08<br \/>Associate, China Desk<br \/>VISCHER<\/figcaption><\/figure>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u201c\u4e13\u5229\u76d2\u5b50\u201d\u7a0e\u6536\u6a21\u5f0f<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4f5c\u4e3a\u745e\u58eb26\u4e2a\u5dde\u4e4b\u4e00\uff0c\u4e0b\u74e6\u5c14\u767b\u5dde\u4f4d\u4e8e\u82cf\u9ece\u4e16\u4e1c\u5357\u65b9\uff0c\u79bb\u82cf\u9ece\u4e16\u8f66\u7a0b\u4e0d\u8db3\u4e00\u4e2a\u5c0f\u65f6\u2014\u2014\u5438\u5f15\u4e86\u4f17\u591a\u77e5\u8bc6\u4ea7\u6743\u516c\u53f8\u4ee5\u53ca\u5176\u4ed6\u6709\u53ef\u89c2\u4e13\u5229\u6536\u5165\u7684\u516c\u53f8\uff1a\u5982\u679c\u6709\u5173\u4e13\u5229\u6536\u5165\u662f\u57fa\u4e8e\u81ea\u8eab\u7814\u53d1\u8d39\u7528\u7684\uff0c\u8be5\u5dde\u5bf9\u8fd9\u4e9b\u516c\u53f8\u7684\u6240\u5f97\u7a0e\u603b\u989d\u9650\u5b9a\u4e3a8.8%\uff08\u5176\u4e2d\u5305\u62ec7.8%\u7684\u8054\u90a6\u6240\u5f97\u7a0e\uff09\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5982\u524d\u6240\u8ff0\uff0c\u5728CTR III\u7684\u7a0e\u6536\u6539\u9769\u8bbe\u60f3\u4e0b\u745e\u58eb\u5404\u5dde\u90fd\u5c06\u9002\u7528\u7ecf\u5408\u7ec4\u7ec7\u201c\u4e13\u5229\u76d2\u5b50\u201d\u7a0e\u6536\u6a21\u5f0f\u3002\u76ee\u524d\u9884\u671f\u7684\u8c03\u6574\u540e\u7684\u7a0e\u7387\u5c06\u7565\u9ad8\u4e8e10%\u3002\u745e\u58eb\u201c\u4e13\u5229\u76d2\u5b50\u201d\u5c06\u9002\u7528\u4e8e\u6e90\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u4e13\u5229\u548c\u201c\u7c7b\u4f3c\u6743\u5229\u201d\u7684\u6536\u5165\uff0c\u800c\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u7684\u6807\u51c6\uff0c\u201c\u7c7b\u4f3c\u6743\u5229\u201d\u53ef\u80fd\u5305\u62ec\u8865\u5145\u4fdd\u62a4\u8bc1\u4e66\uff08SPC\uff09\u548c\u8f6f\u4ef6\u8457\u4f5c\u6743\u6536\u5165\u3002\u9884\u8ba1\u516c\u53f8\u7b26\u5408\u6761\u4ef6\u7684\u6743\u5229\u548c\u201c\u7c7b\u4f3c\u6743\u5229\u201d\u7684\u7814\u53d1\u8d39\u7528\u5fc5\u987b\u4e3b\u8981\u4ea7\u751f\u5728\u745e\u58eb\u624d\u80fd\u7b26\u5408\u201c\u4e13\u5229\u76d2\u5b50\u201d\u6a21\u5f0f\u7684\u7a0e\u6536\u4f18\u60e0\uff08\u7ecf\u5408\u7ec4\u7ec7\u7684\u6539\u826f\u5173\u8054\u6cd5\u5141\u8bb830%\u7684\u8d39\u7528\u6765\u81ea\u6536\u8d2d\u6216\u5916\u5305\u7684\u77e5\u8bc6\u4ea7\u6743\u6216\u7814\u53d1\uff09\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u7ea2\u5229\/\u8d44\u672c\u6536\u76ca<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5bf9\u6301\u80a1\u8d85\u8fc7\u80a1\u672c10%\u6216\u4ef7\u503c\u8d85\u8fc7\u4e00\u767e\u4e07\u745e\u58eb\u6cd5\u90ce\u7684\u90e8\u5206\u80a1\u6743\u53d6\u5f97\u7684\u7ea2\u5229\uff0c\u4ee5\u53ca\u5bf9\u6301\u80a1\u8d85\u8fc710%\u800c\u53d6\u5f97\u7684\u8d44\u672c\u6536\u76ca\uff0c\u8054\u90a6\u653f\u5e9c\u514d\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u524d\u63d0\u662f\u5728\u51fa\u552e\u76f8\u5173\u80a1\u6743\u524d\u81f3\u5c11\u6301\u6709\u76f8\u5173\u80a1\u6743\u4e00\u5e74\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u7a0e\u52a1\u88c1\u5b9a<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u745e\u58eb\u8fbe\u6210\u6709\u7ea6\u675f\u529b\u7684\u7a0e\u52a1\u88c1\u5b9a\u7684\u505a\u6cd5\u5f88\u53ef\u80fd\u662f\u72ec\u4e00\u65e0\u4e8c\u7684\u3002\u745e\u58eb\u7a0e\u52a1\u88c1\u5b9a\u7684\u5b9e\u8df5\u505a\u6cd5\u6ca1\u6709\u53d7\u5230\u7ecf\u5408\u7ec4\u7ec7\u548c\u6b27\u76df\u8c03\u67e5\u7684\u4e00\u7c7b\u7279\u6b8a\u7a0e\u6536\u5b89\u6392\uff0c\u800c\u662f\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u4e0e\u7eb3\u7a0e\u4eba\u5c31\u7279\u5b9a\u4e8b\u9879\u7684\u7a0e\u52a1\u5f71\u54cd\u800c\u8fbe\u6210\u7684\u6709\u7ea6\u675f\u529b\u7684\u5171\u8bc6\uff0c\u5982\u5408\u5e76\u8ba1\u5212\u3001\u516c\u53f8\u91cd\u7ec4\u6216\u5176\u4ed6\u6d3b\u52a8\u3002\u7a0e\u52a1\u7684\u88c1\u5b9a\u53ef\u4ee5\u5728\u51e0\u5468\u5185\u83b7\u5f97\uff08\u52a0\u6025\u6848\u4ef6\u53ef\u4ee5\u66f4\u5feb\uff09\uff0c\u5b83\u80fd\u8ba9\u7eb3\u7a0e\u4eba\u66f4\u786e\u5b9a\u3001\u66f4\u653e\u5fc3\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u589e\u503c\u7a0e\u7387\u4f4e<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u76f8\u6bd4\u4e8e\u6b27\u76df15%\u6700\u4f4e\u589e\u503c\u7a0e\u6807\u51c6\uff0c\u745e\u58eb\u4ec5\u4e3a8%\u7684\u589e\u503c\u7a0e\u662f\u6781\u4f4e\u7684\uff0c\u6b27\u76df\u5927\u591a\u6570\u6210\u5458\u56fd\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4e3a20%\u751a\u81f3\u66f4\u9ad8\u3002\u5728\u745e\u58eb\uff0c\u7279\u522b\u589e\u503c\u7a0e\u7a0e\u7387\u9002\u7528\u4e8e\u98df\u54c1\u3001\u79cd\u5b50\u3001\u519c\u4ea7\u54c1\u3001\u533b\u836f\u4e0e\u5e73\u9762\u5a92\u4f53\uff082.5%\uff09\u4ee5\u53ca\u9152\u5e97\u670d\u52a1\u4e1a\uff083.8%\uff09\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c2010\u5e74\u745e\u58eb\u589e\u503c\u7a0e\u7a0e\u6539\u5141\u8bb8\u63a7\u80a1\u516c\u53f8\u76f4\u63a5\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u8fd9\u4f7f\u5f97\u745e\u58eb\u5bf9\u63a7\u80a1\u516c\u53f8\u6765\u8bf4\u66f4\u5177\u5438\u5f15\u529b\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-grey\"><em>\u4f5c\u8005\uff1a\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240\u82cf\u9ece\u4e16\u529e\u516c\u5ba4\u7684\u5408\u4f19\u4eba\u548c\u7a0e\u52a1\u4e1a\u52a1\u8d1f\u8d23\u4ebaChristoph Niederer\uff1b\u83f2\u8c22\u5c14\u4e2d\u56fd\u4e1a\u52a1\u56e2\u961f\u5f8b\u5e08\u9ad8\u60a6<\/em><\/span><\/p>\n<section class=\"format-info\">\n<p class=\"ParaOverride-10\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/02\/VISCHER_Logo_Swiss_Law_and_Tax.png\" rel=\"attachment wp-att-1114\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-1115 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/02\/VISCHER_Logo_Swiss_Law_and_Tax.png\" alt=\"VISCHER_Logo_Swiss_Law_and_Tax\" width=\"150\" height=\"39\" \/><\/a><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">Sch\u00fctzengasse 1<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">P.O. Box 1230<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">8021 Zurich<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">\u7535\u8bdd Tel: +41 58 211 34 00<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">\u4f20\u771f Fax: +41 58 211 34 10<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">\u7535\u5b50\u90ae\u4ef6 E-mail:<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">cniederer@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">fgao@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-26\">www.vischer.com<\/span><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u6b27\u6d32\u8303\u56f4\u5185\uff0c\u745e\u58eb\u662f\u4e00\u4e2a\u4f4e\u7a0e\u7387\u56fd\u5bb6\u5e76\u4e3a\u6295\u8d44\u8005\u63d0\u4f9b\u4e86\u6709\u5229\u7684\u7a0e\u6536\u73af\u5883\u3002\u76f8\u8f83\u5927\u591a\u6570\u5176\u5b83\u6b27\u6d32\u56fd\u5bb6\u800c\u8a00\uff0c\u745e\u58eb\u666e\u901a\u4f01\u4e1a\u6240\u5f97<\/p>\n","protected":false},"author":16,"featured_media":21841,"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":[477,75,249,314],"tags":[634,1059],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - 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