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GILTI \u7684\u7a0e\u7387\u4ec5\u4e3a\u56fd\u5185\u4f01\u4e1a\u7a0e\u7387\u7684\u4e00\u534a\u3002<\/p>\n<h2>\u56fd\u9645\u7a0e\u52a1\u8c08\u5224\u5728\u54ea\u91cc?<\/h2>\n<p>140\u4e2a\u56fd\u5bb6\u4e4b\u95f4,\u603b\u90e8\u8bbe\u5728\u5df4\u9ece\u7684\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u591a\u5e74\u6765\u4e00\u76f4\u5728\u534f\u8c03\u7a0e\u52a1\u8c08\u5224,\u4e3b\u8981\u6d89\u53ca\u4e24\u9879\u5de5\u4f5c:\u5236\u5b9a\u5bf9\u8de8\u5883\u6570\u5b57\u670d\u52a1\u5f81\u7a0e\u7684\u89c4\u5219\u548c\u904f\u5236\u7a0e\u57fa\u4fb5\u8680,\u540e\u8005\u662f\u5168\u7403\u4f01\u4e1a\u6700\u4f4e\u7a0e\u989d\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<p>OECD\u548cG20\u56fd\u5bb6\u7684\u76ee\u6807\u662f\u5728\u5e74\u4e2d\u4e4b\u524d\u5728\u8fd9\u4e24\u4e2a\u65b9\u9762\u8fbe\u6210\u5171\u8bc6,\u4f46\u5173\u4e8e\u5168\u7403\u4f01\u4e1a\u6700\u4f4e\u9650\u5ea6\u7684\u8c08\u5224\u5728\u6280\u672f\u4e0a\u66f4\u7b80\u5355,\u5728\u653f\u6cbb\u4e0a\u4e89\u8bae\u4e5f\u66f4\u5c11\u3002<\/p>\n<p>\u9884\u8ba1\u6700\u4f4e\u7a0e\u989d\u5c06\u5360\u7ecf\u5408\u7ec4\u7ec7\u4f30\u8ba1,\u5982\u679c\u8fd9\u4e24\u9879\u52aa\u529b\u8fbe\u6210\u534f\u8bae,\u516c\u53f8\u6700\u7ec8\u5c06\u5728\u5168\u7403\u8303\u56f4\u5185\u7f34\u7eb3\u7684 500 \u4ebf\u81f3 800 \u4ebf\u7f8e\u5143\u989d\u5916\u516c\u53f8\u7a0e\u7684\u5927\u90e8\u5206\u3002<\/p>\n<h2>\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u5c06\u5982\u4f55\u8fd0\u4f5c?<\/h2>\n<p>\u5982\u679c\u5404\u56fd\u5c31\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u8fbe\u6210\u4e00\u81f4,\u653f\u5e9c\u4ecd\u7136\u53ef\u4ee5\u8bbe\u5b9a\u4ed6\u4eec\u60f3\u8981\u7684\u4efb\u4f55\u5730\u65b9\u4f01\u4e1a\u7a0e\u7387\u3002\u4f46\u5982\u679c\u516c\u53f8\u5728\u7279\u5b9a\u56fd\u5bb6\u652f\u4ed8\u8f83\u4f4e\u7684\u7a0e\u7387,\u5176\u672c\u56fd\u653f\u5e9c\u53ef\u4ee5\u5c06&#8221;\u201c\u8865\u5145&#8221;\u7a0e\u7387\u964d\u81f3\u5546\u5b9a\u7684\u6700\u4f4e\u7a0e\u7387,\u4ece\u800c\u6d88\u9664\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u907f\u7a0e\u5929\u5802\u7684\u4f18\u52bf\u3002<\/p>\n<blockquote>\n<p>\u62dc\u767b\u653f\u5e9c\u8868\u793a,\u5e0c\u671b\u62d2\u7edd\u5411\u4e0d\u540c\u610f\u6700\u4f4e\u7a0e\u7387\u7684\u56fd\u5bb6\u7f34\u7eb3\u7684\u7a0e\u6b3e\u8c41\u514d\u3002<\/p>\n<\/blockquote>\n<p>OECD\u4e0a\u6708\u8868\u793a,\u5404\u56fd\u653f\u5e9c\u5df2\u7ecf\u5c31\u6700\u4f4e\u7a0e\u7684\u57fa\u672c\u8bbe\u8ba1\u8fbe\u6210\u4e86\u5e7f\u6cdb\u4e00\u81f4,\u5c3d\u7ba1\u7a0e\u7387\u4ecd\u6709\u5f85\u5546\u5b9a,\u56fd\u9645\u7a0e\u52a1\u4e13\u5bb6\u8868\u793a,\u8fd9\u662f\u6700\u68d8\u624b\u7684\u95ee\u9898\u3002<\/p>\n<p>\u5176\u4ed6\u4ecd\u6709\u5f85\u8c08\u5224\u7684\u9879\u76ee\u5305\u62ec\u662f\u5426\u5e94\u6db5\u76d6\u6295\u8d44\u57fa\u91d1\u548c\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\u7b49\u884c\u4e1a\u3001\u4f55\u65f6\u5e94\u7528\u65b0\u7a0e\u7387\u5e76\u786e\u4fdd\u5176\u4e0e 2017 \u5e74\u65e8\u5728\u963b\u6b62\u7a0e\u57fa\u4fb5\u8680\u7684\u7f8e\u56fd\u7a0e\u6536\u6539\u9769\u76f8\u4e00\u81f4\u3002<\/p>\n<h2>\u90a3\u4e2a\u6700\u4f4e\u8d39\u7387\u600e\u4e48\u6837?<\/h2>\n<p>\u62dc\u767b\u653f\u5e9c\u5e0c\u671b\u5c06\u7f8e\u56fd\u4f01\u4e1a\u7a0e\u7387\u63d0\u9ad8\u523028%,\u56e0\u6b64\u63d0\u8bae\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u4e3a21%,\u662f\u5f53\u524dGILTI\u7a0e\u7387\u7684\u4e24\u500d,\u5e76\u5e0c\u671b\u65e0\u8bba\u5e94\u7a0e\u6536\u5165\u5728\u54ea\u91cc,\u6700\u4f4e\u7a0e\u7387\u90fd\u9002\u7528\u4e8e\u7f8e\u56fd\u516c\u53f8\u3002<\/p>\n<blockquote>\n<p>\u8be5\u63d0\u6848\u8fdc\u9ad8\u4e8e\u7ecf\u5408\u7ec4\u7ec7\u8c08\u5224\u4e4b\u524d\u8ba8\u8bba\u7684 12.5% \u6700\u4f4e\u7a0e\u7387,\u8fd9\u4e00\u6c34\u5e73\u6070\u597d\u4e0e\u7231\u5c14\u5170\u7684\u4f01\u4e1a\u7a0e\u7387\u76f8\u5339\u914d\u3002<\/p>\n<\/blockquote>\n<p>\u8fd1\u5e74\u6765,\u7531\u4e8e\u5916\u56fd\u8de8\u56fd\u516c\u53f8\u6570\u5341\u4ebf\u7f8e\u5143\u7684\u6295\u8d44\u6d8c\u5165,\u7231\u5c14\u5170\u7ecf\u6d4e\u84ec\u52c3\u53d1\u5c55,\u56e0\u6b64\u5341\u591a\u5e74\u6765\u62b5\u5236\u6b27\u76df\u7edf\u4e00\u7a0e\u6536\u89c4\u5219\u7684\u90fd\u67cf\u6797\u4e0d\u592a\u53ef\u80fd\u4e0d\u7ecf\u6b27\u76df\u5c31\u63a5\u53d7\u66f4\u9ad8\u7684\u6700\u4f4e\u7a0e\u7387\u3002\u6218\u6597\u3002<\/p>\n<h2>\u5965\u5c14\u73ed\u653f\u5e9c\u7684\u53cd\u5e94<\/h2>\n<p>\u201c\u4f0a\u6cfd\u5c14\u544a\u8bc9\u8be5\u62a5,\u8fd9\u4e00\u6982\u5ff5\u4fb5\u72af\u4e86\u5404\u56fd\u7684\u91d1\u878d\u4e3b\u6743,\u5e76\u8bd5\u56fe\u626d\u8f6c\u90a3\u4e9b\u8ba4\u771f\u52aa\u529b\u5f15\u5165\u8f83\u4f4e\u7a0e\u6536\u7684\u56fd\u5bb6\u7684\u8fdb\u5c55\u201d\u3002<\/p>\n<p>\u4ed6\u8868\u793a,\u968f\u7740\u7ecf\u5408\u7ec4\u7ec7\u5236\u5b9a\u5168\u7403\u6700\u4f4e\u4f01\u4e1a\u7a0e\u7387\u8ba1\u5212,\u534f\u8c03\u5168\u7403\u79d1\u6280\u5de8\u5934\u7a0e\u6536\u89c4\u5219\u7684\u52aa\u529b\u5df2\u7ecf\u671d\u7740\u65b0\u7684\u65b9\u5411\u53d1\u5c55\u3002<\/p>\n<p>\u4ed6\u6307\u51fa<\/p>\n<blockquote>\n<p>\u5308\u7259\u52299%\u7684\u4f01\u4e1a\u7a0e\u7387\u662f\u6b27\u76df\u6700\u4f4e\u7684,\u5e76\u8865\u5145\u8bf4,\u6b27\u76df\u7ec4\u7ec7\u800c\u4e0d\u662f\u7ecf\u5408\u7ec4\u7ec7\u51b3\u5b9a\u54ea\u4e9b\u89c4\u5219\u9002\u7528\u4e8e\u6b27\u76df\u5730\u533a\u3002<\/p>\n<\/blockquote>\n<p>\u201c\u4f0a\u6cfd\u5c14\u8bf4,\u5308\u7259\u5229\u4e0d\u4f1a\u540c\u610f\u4efb\u4f55\u4f7f\u5f53\u5730\u4f01\u4e1a\u751f\u6d3b\u53d8\u5f97\u66f4\u52a0\u56f0\u96be\u6216\u524a\u5f31\u5308\u7259\u5229\u56fd\u5bb6\u91d1\u878d\u4e3b\u6743\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/p>\n<ul>\n<li>\u53e6\u8bf7\u9605\u8bfb: <a href=\"https:\/\/dailynewshungary.com\/cn\/%e5%8c%88%e7%89%99%e5%88%a9%e7%a4%be%e4%bc%9a%e4%b8%bb%e4%b9%89%e8%80%85%e6%8f%90%e4%ba%a4%e4%ba%86%e5%85%8d%e5%be%81%e6%9c%80%e4%bd%8e%e5%b7%a5%e8%b5%84%e7%a8%8e%e7%9a%84%e6%b3%95%e6%a1%88\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u5308\u7259\u5229\u793e\u4f1a\u4e3b\u4e49\u8005\u63d0\u4ea4\u4e86\u514d\u5f81\u6700\u4f4e\u5de5\u8d44\u7a0e\u7684\u6cd5\u6848<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u7f8e\u56fd\u603b\u7edf\u4e54\u00b7\u62dc\u767b\u652f\u6301\u5f15\u5165\u5168\u7403\u6700\u4f4e\u4f01\u4e1a\u7a0e\u7387\u7684\u52aa\u529b\u662f\u201c\u4fb5\u72af\u91d1\u878d\u4e3b\u6743\u201d, \u7a0e\u52a1\u4e8b\u52a1\u56fd\u52a1\u79d8\u4e66\u8bfa\u4f2f\u7279\u00b7\u4f0a\u6cfd\u5c14\u5728\u5468\u4e00\u7684\u300a\u6bcf\u65e5\u62a5\u300b\u9a6c\u624e\u5c14\u00b7\u5185\u59c6\u6cfd\u7279 (Magyar Nemzet) \u4e0a\u8868\u793a\u3002 \u4ec0\u4e48\u662f\u5168\u7403\u6700\u4f4e\u7a0e?\u5b83\u5982\u4f55\u5f71\u54cd\u516c\u53f8\u3001\u56fd\u5bb6? \u8d22\u653f\u90e8\u957f\u73cd\u59ae\u7279\u00b7\u8036\u4f26(Janet Yellen)\u5927\u529b\u652f\u6301\u63a8\u52a8\u5168\u7403\u4f01\u4e1a\u6700\u4f4e\u7a0e\u7387,\u8fd9\u53ef\u80fd\u4e3a\u4e00\u9879\u957f\u671f\u5bfb\u6c42\u7684\u534f\u8bae\u5f00\u8f9f\u4e86\u4e00\u6761\u9053\u8def,\u8be5\u534f\u8bae\u5728\u4e00\u4ee3\u4eba\u4ee5\u6765\u9996\u6b21\u66f4\u65b0\u4e86\u56fd\u9645\u7a0e\u6536\u89c4\u5219\u3002 Yellen\u5468\u4e00\u8868\u793a,\u5979\u6b63\u5728\u4e0eG20\u56fd\u5bb6\u5408\u4f5c,\u5c31\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u8fbe\u6210\u4e00\u81f4,\u5979\u8868\u793a\u8fd9\u53ef\u80fd\u6709\u52a9\u4e8e\u7ed3\u675f\u5728\u4f01\u4e1a\u7a0e\u7387\u4e0a30\u5e74\u7684\u8c37\u5e95\u7ade\u4e89 \u4e3a\u4ec0\u4e48\u8981\u5f81\u6536\u5168\u7403\u6700\u4f4e\u7a0e? (Major economies)\u65e8\u5728\u963b\u6b62\u8de8\u56fd\u516c\u53f8\u5c06\u5229\u6da6 (profit ive) \u548c\u7a0e\u6536\u6536\u5165 (Tax revenues) \u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u56fd\u5bb6,\u65e0\u8bba\u5176\u9500\u552e\u5730\u70b9\u5728\u54ea\u91cc\u3002\u8d8a\u6765\u8d8a\u591a\u7684\u6765\u81ea\u836f\u54c1\u4e13\u5229\u3001\u8f6f\u4ef6\u548c\u77e5\u8bc6\u4ea7\u6743\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\u65e0\u5f62\u6765\u6e90\u7684\u6536\u5165\u8fc1\u79fb\u5230\u8fd9\u4e9b\u53f8\u6cd5\u7ba1\u8f96\u533a,\u4ece\u800c\u4f7f\u516c\u53f8\u80fd\u591f\u907f\u514d\u5728\u5176\u4f20\u7edf\u6bcd\u56fd\u7f34\u7eb3\u66f4\u9ad8\u7684\u7a0e\u6b3e\u3002 \u62dc\u767b\u653f\u5e9c\u5e0c\u671b\u901a\u8fc7\u5e7f\u6cdb\u5546\u5b9a\u7684\u5168\u7403\u6700\u4f4e\u7a0e,\u51cf\u5c11\u7a0e\u57fa\u4fb5\u8680,\u540c\u65f6\u53c8\u4e0d\u8ba9\u7f8e\u56fd\u4f01\u4e1a\u5904\u4e8e\u8d22\u52a1\u52a3\u52bf,\u4ece\u800c\u4f7f\u5b83\u4eec\u80fd\u591f\u5728\u521b\u65b0\u3001\u57fa\u7840\u8bbe\u65bd\u548c\u5176\u4ed6\u5c5e\u6027\u4e0a\u7ade\u4e89\u3002 2017\u5e74,\u7279\u6717\u666e\u653f\u5e9c\u9996\u6b21\u5c1d\u8bd5\u901a\u8fc7\u7f8e\u56fd\u4f01\u4e1a\u79bb\u5cb8\u6700\u4f4e\u7a0e\u6765\u83b7\u53d6\u907f\u7a0e\u5929\u5802\u635f\u5931\u7684\u6536\u5165,\u201c\u5168\u7403\u65e0\u5f62\u4f4e\u7a0e\u6536\u5165\u201d\u6216 GILTI \u7684\u7a0e\u7387\u4ec5\u4e3a\u56fd\u5185\u4f01\u4e1a\u7a0e\u7387\u7684\u4e00\u534a\u3002 \u56fd\u9645\u7a0e\u52a1\u8c08\u5224\u5728\u54ea\u91cc? 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