{"id":23380,"date":"2014-03-25T18:09:31","date_gmt":"2014-03-25T10:09:31","guid":{"rendered":"https:\/\/beta2.law.asia\/zh-hans\/?p=23380"},"modified":"2021-01-12T15:52:37","modified_gmt":"2021-01-12T07:52:37","slug":"%e5%a2%9e%e5%80%bc%e7%a8%8e%e8%af%95%e7%82%b9%e5%bb%b6%e4%bc%b8%e8%87%b3%e9%93%81%e8%b7%af%e8%bf%90%e8%be%93%e3%80%81%e5%bf%ab%e9%80%92%e5%92%8c%e9%82%ae%e6%94%bf%e6%9c%8d%e5%8a%a1%e4%b8%9a","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/%e5%a2%9e%e5%80%bc%e7%a8%8e%e8%af%95%e7%82%b9%e5%bb%b6%e4%bc%b8%e8%87%b3%e9%93%81%e8%b7%af%e8%bf%90%e8%be%93%e3%80%81%e5%bf%ab%e9%80%92%e5%92%8c%e9%82%ae%e6%94%bf%e6%9c%8d%e5%8a%a1%e4%b8%9a\/","title":{"rendered":"\u589e\u503c\u7a0e\u8bd5\u70b9\u5ef6\u4f38\u81f3\u94c1\u8def\u8fd0\u8f93\u3001\u5feb\u9012\u548c\u90ae\u653f\u670d\u52a1\u4e1a"},"content":{"rendered":"<p class=\"Body-DropCaps-Grey-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-1 custom-dropcap-grey vantage-grey\">2<\/span>013\u5e7412\u670812\u65e5\uff0c\u8d22\u653f\u90e8\u548c\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u8054\u5408\u53d1\u5e03\u8d22\u7a0e[ 2013] 106\u53f7\u901a\u77e5\uff0c\u5c06\u8425\u4e1a\u7a0e\u6539\u589e\u503c\u7a0e\u8bd5\u70b9\u65b9\u6848\u5ef6\u4f38\u81f3\u94c1\u8def\u8fd0\u8f93\u670d\u52a1\u3001\u5feb\u9012\u670d\u52a1\u548c\u90ae\u653f\u670d\u52a1\u3002106\u53f7\u901a\u77e5\u4e8e2014\u5e741\u67081\u65e5\u751f\u6548\u3002106\u53f7\u901a\u77e5\u53d6\u4ee3\u4e4b\u524d\u7684\u8d22\u7a0e [2013] 37\u53f7\u901a\u77e5\uff0c\u5bf9\u589e\u503c\u7a0e\u8bd5\u70b9\u65b9\u6848\u7684\u57fa\u672c\u76d1\u7ba1\u6846\u67b6\u591a\u6709\u91cd\u7533\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VAT_pilot.jpg\" rel=\"attachment wp-att-23355\"><img decoding=\"async\" loading=\"lazy\" class=\"alignleft wp-image-23356 size-medium\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VAT_pilot-300x262.jpg\" alt=\"\u589e\u503c\u7a0e\u8bd5\u70b9\u5ef6\u4f38\u81f3\u94c1\u8def\u8fd0\u8f93\u3001\u5feb\u9012\u548c\u90ae\u653f\u670d\u52a1\u4e1a\" width=\"300\" height=\"262\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VAT_pilot-300x262.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VAT_pilot-696x607.jpg 696w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VAT_pilot-482x420.jpg 482w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VAT_pilot.jpg 712w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>\u6839\u636e106\u53f7\u901a\u77e5\uff0c\u94c1\u8def\u8fd0\u8f93\u670d\u52a1\u548c\u90ae\u653f\u670d\u52a1\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4e3a11\uff05\u3002\u201c\u5feb\u9012\u670d\u52a1\u201d\u8fd9\u4e2a\u672f\u8bed\u6ca1\u6709\u51fa\u73b0\u5728106\u53f7\u901a\u77e5\u4e2d\uff0c\u800c\u662f\u4f5c\u4e3a\u201c\u6536\u6d3e\u670d\u52a1\u201d\u7eb3\u5165\u7269\u6d41\u652f\u6301\u670d\u52a1\u7684\u4e00\u4e2a\u5b50\u7c7b\uff0c\u9002\u75286\uff05\u7684\u7a0e\u7387\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><style>.iblj-only, .cblj-only, .ablj-only {\r\n    display: none;\r\n}\r\n\r\n#td-outer-wrap.ABLJ .ablj-only{\r\n    display: inline;\r\n}\r\n\r\n#td-outer-wrap.CBLJ .cblj-only{\r\n    display: inline;\r\n}\r\n\r\n#td-outer-wrap.IBLJ .iblj-only{\r\n    display: inline;\r\n}\r\n\r\n#td-outer-wrap.ABLJ .general-link, #td-outer-wrap.CBLJ .general-link, #td-outer-wrap.IBLJ .general-link {\r\n    display: none;\r\n}\r\n\r\n\r\n.zh-only .general-link, #td-outer-wrap.CBLJ .zh-only .cblj-only{\r\n    display: inline;\r\n}\r\n\r\n.zh-only .cblj-only , #td-outer-wrap.CBLJ .zh-only .general-link{\r\n    display: none;\r\n}\r\n\r\n.ihc_locker_1 p {\r\n    font-size: 20px;\r\n    line-height: 32px;\r\n}<\/style><div class=\"ihc-locker-wrap\"><div style='max-width:640px; margin:auto; ' class='ihc_locker_1'>\n\t\t\t\t\t\t\t<div><p><h2 class=\"en-only\" style=\"font-size: 25px\">\r\n    You must be a\r\n    <a\r\n        class=\"vantage-orange ablj-only\"\r\n        href=\"\/ablj-subscribe\/?utm_source=WP&utm_medium=lock&utm_campaign=paywall\"\r\n        >subscriber<\/a\r\n    ><a\r\n        class=\"vantage-orange cblj-only\"\r\n        href=\"\/cblj-subscribe\/?utm_source=WP&utm_medium=lock&utm_campaign=paywall\"\r\n        >subscriber<\/a\r\n    ><a\r\n        class=\"vantage-orange iblj-only\"\r\n        href=\"\/iblj-subscribe\/?utm_source=WP&utm_medium=lock&utm_campaign=paywall\"\r\n        >subscriber<\/a\r\n    ><a\r\n        class=\"general-link vantage-orange\"\r\n        href=\"\/knowledge-store-subscription\/\"\r\n        >subscriber<\/a\r\n    >\r\n    to read this content, please\r\n    <a\r\n        class=\"vantage-orange ablj-only\"\r\n        href=\"\/ablj-subscribe\/?utm_source=WP&utm_medium=lock&utm_campaign=paywall\"\r\n        >subscribe<\/a\r\n    ><a\r\n        class=\"vantage-orange cblj-only\"\r\n        href=\"\/cblj-subscribe\/?utm_source=WP&utm_medium=lock&utm_campaign=paywall\"\r\n        >subscribe<\/a\r\n    ><a\r\n        class=\"vantage-orange iblj-only\"\r\n        href=\"\/iblj-subscribe\/?utm_source=WP&utm_medium=lock&utm_campaign=paywall\"\r\n        >subscribe<\/a\r\n    ><a\r\n        class=\"vantage-orange general-link\"\r\n        href=\"\/knowledge-store-subscription\/\"\r\n        >subscribe<\/a\r\n    >\r\n    today.\r\n<br>\r\n<br>\r\n<p>For group subscribers, please <a href=\"\/login\/\">click here<\/a> to access.<br>Interested in group subscription? Please <a href=\"\/contact-us\/\">contact us<\/a>.<\/p>\r\n<\/h2>\r\n<h2 class=\"zh-only\" style=\"font-size: 25px\">\r\n    \u4f60\u9700\u8981\u767b\u5f55\u53bb\u89e3\u9501\u672c\u6587\u5185\u5bb9\u3002\u6b22\u8fce<a\r\n        class=\"vantage-orange\"\r\n        href=\"\/subscription-register\/?p=cblj\"\r\n        >\u6ce8\u518c\u8d26\u53f7<\/a\r\n    >\u3002\u5982\u679c\u60f3\u9605\u8bfb\u6708\u520a\u6240\u6709\u6587\u7ae0\uff0c\u6b22\u8fce<a\r\n        class=\"general-link vantage-orange\"\r\n        href=\"\/knowledge-store-subscription\/\"\r\n        >\u6210\u4e3a\u6211\u4eec\u7684\u8ba2\u9605\u4f1a\u5458<\/a\r\n    ><a\r\n        class=\"cblj-only vantage-orange\"\r\n        href=\"\/cblj-subscribe\/?utm_source=WP&utm_medium=lock&utm_campaign=paywall\"\r\n        >\u6210\u4e3a\u6211\u4eec\u7684\u8ba2\u9605\u4f1a\u5458<\/a\r\n    >\u3002\r\n<br>\r\n<br>\r\n<p>\u5df2\u6709\u96c6\u56e2\u8ba2\u9605\uff0c\u53ef<a href=\"\/login\/\">\u70b9\u51fb\u6b64\u5904<\/a>\u7ee7\u7eed\u6d4f\u89c8\u3002<br>\u5982\u5bf9\u96c6\u56e2\u8ba2\u9605\u611f\u5174\u8da3\uff0c\u8bf7<a href=\"\/contact-us\/\">\u8054\u7edc\u6211\u4eec<\/a>\u3002<\/p>\r\n<\/h2><\/p>\n<\/div><div class=\"ihc-login-form-wrap ihc-login-template-1\"><form action=\"\" method=\"post\" id=\"ihc_login_form\"><input type=\"hidden\" name=\"ihcaction\" value=\"login\" \/><input type=\"hidden\" name=\"locker\" value=\"1\" \/><div class=\"impu-form-line-fr\"><span class=\"impu-form-label-fr impu-form-label-username\">\u7528\u6237\u540d:<\/span><input type=\"text\" value=\"\" name=\"log\" \/><\/div><div class=\"impu-form-line-fr\"><span class=\"impu-form-label-fr impu-form-label-pass\">\u5bc6\u7801:<\/span><input type=\"password\" value=\"\" name=\"pwd\" \/><\/div><div  class=\"impu-form-line-fr impu-form-links\"><div class=\"impu-form-links-pass\"><a href=\"https:\/\/beta2.law.asia\/password-recovery\/\">\u5fd8\u8bb0\u5bc6\u7801\uff1f<\/a><\/div><\/div><div class=\"impu-form-line-fr impu-form-submit\"><input type=\"submit\" value=\"\u767b\u5f55\" name=\"Submit\"  class=\"button button-primary button-large\"\/><\/div><\/form><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>2013\u5e7412\u670812\u65e5\uff0c\u8d22\u653f\u90e8\u548c\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u8054\u5408\u53d1\u5e03\u8d22\u7a0e[ 2013] 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