﻿{"id":189031,"date":"2020-09-10T16:21:20","date_gmt":"2020-09-10T08:21:20","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=189031"},"modified":"2020-09-10T17:49:38","modified_gmt":"2020-09-10T09:49:38","slug":"compliance-customs-taxation-royalties-essential","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/compliance-customs-taxation-royalties-essential\/","title":{"rendered":"\u6d77\u5173\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4f01\u4e1a\u5e94\u7a0e\u5408\u89c4\u8981\u70b9"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"custom-dropcap-red vantage-red\">\u6d77<\/span>\u5173\u603b\u7f72\u4e8e2013\u5e74\u9996\u6b21\u9881\u5e03\u5173\u7a0e\u5f81\u6536\u548c\u5206\u7c7b\u7684\u89c4\u5219\uff0c\u5e76\u8981\u6c42\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u8fdb\u53e3\u5173\u7a0e\u5e94\u5f53\u5728\u8d27\u7269\u8fdb\u53e3\u524d\u7f34\u7eb3\u3002\u867d\u71362019\u5e74\u6d77\u5173\u603b\u7f72\u5efa\u7acb\u4e86\u5141\u8bb8\u540e\u8865\u7f34\u7684\u65b0\u673a\u5236\uff0c\u4f46\u7531\u4e8e\u8fd1\u671f\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u5728\u4e2d\u56fd\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6570\u989d\u6fc0\u589e\uff0c\u6d77\u5173\u603b\u7f72\u5df2\u6301\u7eed\u52a0\u5f3a\u5bf9\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5f81\u7a0e\u7684\u76d1\u7ba1\u3002<\/p>\n<p style=\"text-align: justify;\">\u56e0\u6b64\uff0c\u8bf8\u591a\u4f01\u4e1a\u4e0d\u4ec5\u8981\u8865\u7f34\u5de8\u989d\u7a0e\u6b3e\uff0c\u8fd8\u9762\u4e34\u4e25\u5389\u7684\u884c\u653f\u5904\u7f5a\u3002\u4e3a\u89c4\u907f\u8d22\u52a1\u548c\u7ecf\u8425\u98ce\u9669\uff0c\u4f01\u4e1a\u5fc5\u987b\u52a0\u5f3a\u5bf9\u76f8\u5173\u89c4\u7ae0\u5236\u5ea6\u7684\u9075\u5b88\u3002<\/p>\n<figure id=\"attachment_189084\" aria-describedby=\"caption-attachment-189084\" style=\"width: 208px\" class=\"wp-caption alignleft\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-189084\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/\u674e\u96c4-Carl-Li-AllBright.jpg\" alt=\"\u674e\u96c4 \u9526\u5929\u57ce\u5f8b\u5e08\u4e8b\u52a1\u6240 \u6d77\u5173\" width=\"208\" height=\"250\" \/><figcaption id=\"caption-attachment-189084\" class=\"wp-caption-text\"><strong>\u674e\u96c4<\/strong><br \/>\u9ad8\u7ea7\u5408\u4f19\u4eba<br \/>\u9526\u5929\u57ce\u5f8b\u5e08\u4e8b\u52a1\u6240<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u5f81\u7a0e\u6761\u4ef6<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6839\u636e\u4e2d\u56fd\u6cd5\u5f8b\u548c\u6cd5\u89c4\uff0c\u6d77\u5173\u5bf9\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5f81\u7a0e\u8981\u6ee1\u8db3\u4e24\u4e2a\u5fc5\u8981\u6761\u4ef6\uff1a\u7b2c\u4e00\u4e2a\u6761\u4ef6\u662f\uff0c\u5728\u5f81\u6536\u548c\u5206\u7c7b\u89c4\u5219\u4e0b\uff0c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4e0e\u8fdb\u53e3\u8d27\u7269\u7684\u76f8\u5173\u6027\u3002\u4f01\u4e1a\u5e94\u5f53\u7ed3\u5408\u524d\u8ff0\u89c4\u5219\u89c4\u5b9a\u7684\u7c7b\u522b\uff0c\u5206\u6790\u4ea4\u6613\u7684\u5b9e\u9645\u60c5\u51b5\uff0c\u5408\u7406\u786e\u5b9a\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u662f\u5426\u4e0e\u8fdb\u53e3\u8d27\u7269\u76f8\u5173\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e8c\u4e2a\u6761\u4ef6\u662f\uff0c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u652f\u4ed8\u6784\u6210\u8fdb\u53e3\u8d27\u7269\u5411\u4e2d\u56fd\u5883\u5185\u9500\u552e\u7684\u524d\u63d0\u6761\u4ef6\uff0c\u5373\uff0c\u8fdb\u53e3\u5546\u4e0d\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u5c31\u4e0d\u80fd\u8d2d\u4e70\u8be5\u8d27\u7269\u6216\u6309\u5408\u540c\u89c4\u5b9a\u7684\u6761\u4ef6\u5c06\u8be5\u8d27\u7269\u7528\u4e8e\u672a\u6765\u7684\u751f\u4ea7\u3002\u901a\u5e38\uff0c\u6d77\u5173\u68c0\u67e5\u7a0b\u5e8f\u7684\u4f9d\u636e\u662f\u5408\u540c\u5185\u5bb9\u548c\u80fd\u8868\u660e\u4ea4\u6613\u6027\u8d28\u7684\u6587\u4ef6\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u4e00\u4e9b\u4f8b\u5916<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6d77\u5173\u5f81\u7a0e\u7684\u4e24\u4e2a\u6761\u4ef6\uff0c\u5c3d\u7ba1\u6709\u5173\u89c4\u5219\u548c\u89c4\u5b9a\u4f3c\u4e4e\u6709\u660e\u786e\u7684\u754c\u5b9a\uff0c\u4f46\u5b58\u5728\u4e00\u4e9b\u4f8b\u5916\u60c5\u51b5\uff0c\u6216\u4f7f\u76f8\u5173\u89c4\u7ae0\u7684\u89e3\u91ca\u590d\u6742\u5316\u3002\u5176\u4e2d\u4e00\u79cd\u60c5\u51b5\u662f\uff0c\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u662f\u4e3a\u4e86\u83b7\u5f97\u5728\u4e2d\u56fd\u5883\u5185\u7684\u590d\u5236\u6743\u3002\u4f8b\u5982\uff0c\u5982\u679cA\u516c\u53f8\u4eceB\u516c\u53f8\u8fdb\u53e3\u793a\u4f8b\u97f3\u4e50\u4e13\u8f91\uff0c\u4ee5\u5728\u4e2d\u56fd\u590d\u5236\u548c\u9500\u552e\uff0c\u90a3\u4e48A\u516c\u53f8\u652f\u4ed8\u7684\u590d\u5236\u6743\u8d39\u7528\u4e0d\u9700\u8981\u5411\u6d77\u5173\u7533\u62a5\u3002<\/p>\n<p style=\"text-align: justify;\">\u53e6\u4e00\u79cd\u60c5\u51b5\u662f\uff0c\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u662f\u4e3a\u4e86\u83b7\u5f97\u6280\u672f\u65b9\u9762\u7684\u652f\u63f4\u6216\u7ba1\u7406\u6307\u5bfc\uff0c\u4e0d\u6d89\u53ca\u8f6c\u8ba9\u6280\u672f\/\u8bb8\u53ef\u8bc1\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4e2d\u56fdA\u516c\u53f8\u4eceB\u516c\u53f8\u8fdb\u53e3\u5236\u9020\u8bbe\u5907\uff0cB\u516c\u53f8\u4e3a\u5176\u5236\u9020\u8fc7\u7a0b\u63d0\u4f9b\u6280\u672f\u63f4\u52a9\uff0c\u90a3\u4e48A\u516c\u53f8\u65e0\u9700\u5411\u6d77\u5173\u7533\u62a5\u6280\u672f\u63f4\u52a9\u8d39\u7528\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u8d39\u7528\u662f\u5728\u4e2d\u56fd\u5883\u5185\u7684\u751f\u4ea7\u5236\u9020\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\uff0c\u4e14\u4ec5\u4e0e\u6210\u54c1\u6709\u5173\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u8ba1\u7b97\u65b9\u6cd5<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u4f01\u4e1a\u53ef\u4ee5\u6309\u7167\u4e09\u4e2a\u6b65\u9aa4\u8ba1\u7b97\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5b8c\u7a0e\u4ef7\u683c\u3002\u7b2c\u4e00\u6b65\uff0c\u4f7f\u7528\u516c\u5f0f\u786e\u5b9a\u5e94\u7a0e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u91d1\u989d\uff1a\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5e94\u7a0e\u603b\u989d = \u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u652f\u4ed8\u603b\u989d \u00d7 \u516c\u53f8\u8fdb\u53e3\u8d27\u7269\u4ef7\u503c\u5360\u8d27\u7269\u5e94\u8ba1\u57fa\u7840\u4ef7\u503c\u603b\u989d\u7684\u767e\u5206\u6bd4\u3002\u5982\u679cA\u516c\u53f8\u548cB\u516c\u53f8\u5206\u522b\u5728\u56fd\u5916\u652f\u4ed8\u4e861000\u4e07\u4eba\u6c11\u5e01\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u4f46\u5404\u81ea\u8fdb\u53e3\u8d27\u7269\u7684\u4ef7\u503c\u5206\u522b\u5360\u5e94\u8ba1\u57fa\u7840\u603b\u989d\u768420%\u548c60%\uff0c\u90a3\u4e48A\u516c\u53f8\u548cB\u516c\u53f8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5e94\u7a0e\u603b\u989d\u5e94\u5206\u522b\u4e3a200\u4e07\u7f8e\u5143\u548c600\u4e07\u7f8e\u5143\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e8c\u6b65\uff0c\u786e\u5b9a\u4e3a\u6bcf\u4e00\u7c7b\u8fdb\u53e3\u8d27\u7269\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3002\u5047\u8bbeA\u516c\u53f8\u8fdb\u53e3\u4e86\u8d27\u7269X\u3001Y\uff08\u5747\u5360\u5e94\u8ba1\u57fa\u4ef7\u768410%\uff09\uff0c\u800cB\u516c\u53f8\u4ec5\u8fdb\u53e3\u4e86\u8d27\u7269Z\uff0c\u90a3\u4e48\uff0c\u5c31\u8d27\u7269X\u3001Y\u3001Z\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5e94\u5206\u522b\u4e3a100\u4e07\u5143\u3001100\u4e07\u5143\u3001600\u4e07\u5143\u3002<\/p>\n<p>\u7b2c\u4e09\u6b65\uff0c\u8ba1\u7b97\u6d77\u5173\u7a0e\u989d\u3002\u5047\u8bbe\u8d27\u7269X\u3001Y\u548cZ\u7684\u4ef7\u683c\u5982\u4e0b:<\/p>\n<section>\n<section class=\"V5\">\n<section class=\"\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-189107\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright-1024x341.png\" alt=\"\u674e\u96c4 \u9526\u5929\u57ce\u5f8b\u5e08\u4e8b\u52a1\u6240 \u6d77\u5173\" width=\"470\" height=\"156\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright-1024x341.png 1024w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright-300x100.png 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright-768x255.png 768w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright-696x231.png 696w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright-1068x355.png 1068w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright-1263x420.png 1263w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/09\/table-chi-allbright.png 1798w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/><\/a><\/section>\n<\/section>\n<\/section>\n<p style=\"text-align: justify;\">\u8d27\u7269X\u3001Y\u3001Z\u7684\u7efc\u5408\u7a0e\u7387\u5206\u522b\u4e3a28.7%\u300140.4%\u300117%\uff08\u7efc\u5408\u7a0e\u7387 = \u8fdb\u53e3\u7a0e\u7387 + \u589e\u503c\u7a0e\u7a0e\u7387 + \u8fdb\u53e3\u7a0e\u7387 \u00d7 \u589e\u503c\u7a0e\u7a0e\u7387\uff09\uff0c\u800c\u5c06\u7efc\u5408\u7a0e\u7387\u4e58\u4ee5\u5c31\u8be5\u8d27\u7269\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u8bb8\u53ef\u8d39\uff0c\u5373\u53ef\u8ba1\u7b97\u5f97\u51fa\u6bcf\u6837\u8d27\u7269\u7279\u8bb8\u6743\u8bb8\u53ef\u8d39\u7684\u7a0e\u989d\u3002\u636e\u6b64\uff0c\u8d27\u7269X\u3001Y\u3001Z\u7684\u6d77\u5173\u7a0e\u989d\u4e3a28.7\u4e07\u5143\u300140.4\u4e07\u5143\u3001102\u4e07\u5143\u3002\u56e0\u6b64\uff0c\u5c3d\u7ba1A\u516c\u53f8\u548cB\u516c\u53f8\u90fd\u652f\u4ed8\u4e861000\u4e07\u4eba\u6c11\u5e01\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u4f46\u5404\u81ea\u652f\u4ed8\u7684\u6d77\u5173\u7a0e\u6b3e\u91d1\u989d\u5e76\u4e0d\u76f8\u540c\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u4e09\u70b9\u5efa\u8bae<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u7b14\u8005\u5efa\u8bae\uff0c\u4f01\u4e1a\u5e94\u5f53\u901a\u8fc7\u91c7\u53d6\u4ee5\u4e0b\u63aa\u65bd\uff0c\u6765\u9075\u5b88\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u6d77\u5173\u5f81\u7a0e\u89c4\u5219\uff1a<\/p>\n<p style=\"text-align: justify;\">\uff081\uff09\u4f01\u4e1a\u5e94\u5408\u7406\u786e\u5b9a\u6bcf\u4e00\u7b14\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u6027\u8d28\u3002\u4e3a\u6b64\uff0c\u4f01\u4e1a\u5e94\u5206\u6790\u8d38\u6613\u534f\u8bae\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u534f\u8bae\u4e2d\u89c4\u5b9a\u7684\u6761\u4ef6\uff0c\u7ed3\u5408\u53d1\u7968\u3001\u6280\u672f\u6587\u4ef6\u548c\u8d44\u6599\u3001\u8d22\u52a1\u62a5\u544a\u7b49\u8bc1\u636e\uff0c\u5ba1\u67e5\u6bcf\u4e00\u7b14\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u6027\u8d28\u3002<\/p>\n<p style=\"text-align: justify;\">\uff082\uff09\u4f01\u4e1a\u8fd8\u5e94\u59a5\u5584\u5206\u79bb\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u652f\u4ed8\uff0c\u907f\u514d\u56e0\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff08a\uff09\u4e0e\u8fdb\u53e3\u8d27\u7269\u65e0\u76f4\u63a5\u5173\u7cfb\uff1b\u6216\uff08b\uff09\u4e0d\u6784\u6210\u5411\u4e2d\u56fd\u9500\u552e\u8fdb\u53e3\u8d27\u7269\u7684\u524d\u63d0\u6761\u4ef6\uff0c\u800c\u591a\u7f34\u7a0e\u6b3e\u3002\u4f01\u4e1a\u5e94\u63d0\u4f9b\u8bc1\u636e\u8868\u660e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u4e0e\u8d27\u7269\u8fdb\u53e3\u4e4b\u95f4\u76f8\u4e92\u72ec\u7acb\uff0c\u5305\u62ec\u4e0e\u4e0d\u540c\u65b9\u5206\u522b\u7b7e\u8ba2\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u652f\u4ed8\u548c\u8fdb\u53e3\u5408\u540c\u3001\u8bc1\u660e\u6ca1\u6709\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u5c31\u5b8c\u6210\u4ea4\u6613\u7684\u8d22\u52a1\u8bb0\u5f55\uff0c\u4ee5\u53ca\u8868\u660e\u4ece\u7b2c\u4e09\u65b9\u8fdb\u53e3\u8d27\u7269\u7684\u53d1\u7968\u3002<\/p>\n<p 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