{"id":261,"date":"2014-07-10T11:54:03","date_gmt":"2014-07-10T11:54:03","guid":{"rendered":"http:\/\/litao.tlinc.ca\/cn\/?p=261"},"modified":"2014-07-10T11:54:03","modified_gmt":"2014-07-10T11:54:03","slug":"taxfreedividend-20140708","status":"publish","type":"post","link":"http:\/\/www.canada-cpa.ca\/cn\/2014\/07\/10\/taxfreedividend-20140708\/","title":{"rendered":"\u5982\u4f55\u5c06\u516c\u53f8\u7684\u76c8\u5229\u6d3e\u7ed9\u80a1\u4e1c\u800c\u65e0\u9700\u4e0a\u7a0e"},"content":{"rendered":"<p>\u4e00\u822c\u60c5\u51b5\u4e0b\u516c\u53f8\u6d3e\u53d1\u80a1\u606f\u7ed9\u4e2a\u4eba\u80a1\u4e1c\u65f6\u80a1\u4e1c\u4e2a\u4eba\u9700\u8981\u5bf9\u6240\u5f97\u6536\u76ca\u4e0a\u7a0e\u3002\u4e0d\u8fc7\u5728\u67d0\u4e9b\u7279\u6b8a\u60c5\u51b5\u4e0b\uff0c\u80a1\u4e1c\u662f\u65e0\u9700\u5bf9\u80a1\u606f\u6536\u5165\u4e0a\u7a0e\u7684\u3002<\/p>\n<h2>\u8d44\u672c\u7ea2\u5229\uff08Capital Dividend\uff09<\/h2>\n<p>\u8d44\u672c\u7ea2\u5229\u662f\u7531\u8d44\u672c\u6536\u76ca\u7684\u975e\u5f81\u7a0e\u90e8\u5206\u3001\u4eba\u5bff\u4fdd\u9669\u6536\u76ca\u3001\u4ee5\u53ca\u51fa\u552e\u7279\u6b8a\u8d44\u672c\u6536\u5165\u7b49\u975e\u5e94\u7a0e\u9879\u76ee\u7ec4\u6210\u7684\u3002\u516c\u53f8\u5bf9\u6b64\u7c7b\u9879\u76ee\u6d3e\u53d1\u7ea2\u5229\u65f6\uff0c\u80a1\u4e1c\u6536\u76ca\u4eba\u65e0\u9700\u4e0a\u7a0e\u3002\u4e0d\u8fc7\u516c\u53f8\u4ecd\u9700\u8981\u5411\u7a0e\u52a1\u5c40\u7533\u62a5\u8bf7\u6c42\u6d3e\u53d1\u8d44\u672c\u7ea2\u5229\u3002<\/p>\n<p>\u516c\u53f8\u5728\u6d3e\u53d1\u8d44\u672c\u7ea2\u5229\u65f6\u4ecd\u8981\u6ee1\u8db3\u516c\u53f8\u507f\u4ed8\u80fd\u529b\u7684\u8981\u6c42, \u6bd4\u5982\uff0c\u5728\u652f\u4ed8\u7684\u80a1\u606f\u540e\uff0c\u516c\u53f8\u7684\u53ef\u53d8\u73b0\u8d44\u4ea7\u4ef7\u503c\u5e94\u4e0d\u4f4e\u4e8e\u5176\u8d1f\u503a\u603b\u989d\u53ca\u6240\u6709\u80a1\u672c\u7684\u603b\u503c\u3002<\/p>\n<h2>\u9000\u8fd8\u80a1\u672c\uff08Reduction of stated capital\uff09\u3002<\/h2>\n<p>\u5728\u516c\u53f8\u7684\u80a1\u7968\u4ef7\u503c\u662f\u7968\u9762\u6210\u672c\u4e14\u6570\u989d\u8f83\u5927\u65f6\uff0c\u53ef\u4ee5\u8003\u8651\u4ee5\u9000\u8fd8\u80a1\u672c\u7684\u5f62\u5f0f\u652f\u4ed8\u80a1\u606f\u3002\u4ee5\u8fd9\u79cd\u5f62\u5f0f\u53d1\u653e\u80a1\u606f\uff0c\u6536\u76ca\u4eba\u65e0\u9700\u4e3a\u6b64\u9879\u6536\u5165\u4e0a\u7a0e\u3002\u5f53\u7136\uff0c\u8fd9\u79cd\u5206\u7ea2\u4ece\u7a0e\u52a1\u7684\u89d2\u5ea6\u4e0a\u6765\u8bf4\u5df2\u7ecf\u4e0d\u518d\u662f\u80a1\u606f\u4e86\u3002<\/p>\n<p>\u8fd9\u79cd\u5206\u7ea2\u53ef\u4ee5\u964d\u4f4e\u6d3e\u606f\u65f6\u5bf9\u516c\u53f8\u652f\u4ed8\u80fd\u529b\u9650\u5236\u7684\u8981\u6c42\uff0c\u4ece\u53e6\u4e00\u4e2a\u89d2\u5ea6\u6700\u5927\u9650\u5ea6\u7684\u5c06\u516c\u53f8\u7684\u76c8\u5229\u8fd4\u8fd8\u7ed9\u80a1\u4e1c\u3002<\/p>\n<h2>\u6240\u5f97\u7a0e\u6cd5160\u6761<\/h2>\n<p>\u5f53\u516c\u53f8\u7684\u80a1\u4efd\u6709\u8fc7\u80a1\u6743\u8f6c\u79fb\u7684\u884c\u4e3a\u65f6\uff0c\u8981\u6ce8\u610f\u6240\u5f97\u7a0e\u6cd5160\u6761\u7684\u8981\u6c42\u3002\u6839\u636e\u8fd9\u4e00\u6761\u6b3e\uff0c\u80a1\u6743\u8f6c\u79fb\u7684\u53cc\u65b9\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u4f1a\u88ab\u8ba4\u5b9a\u5171\u540c\u62e5\u6709\u5bf9\u6240\u5f97\u6536\u5165\u4e0a\u7a0e\u7684\u4e49\u52a1\u3002\u516c\u53f8\u5728\u53d1\u653e\u80a1\u606f\u65f6\u8981\u614e\u91cd\u8003\u8651\u5404\u4e2a\u65b9\u9762\u7684\u5f71\u54cd\uff0c\u907f\u514d\u843d\u5165\u5c34\u5c2c\u7684\u5883\u5730\u3002\u5411\u6709\u8d44\u8d28\u5e76\u5177\u5907\u4e30\u5bcc\u4e13\u4e1a\u77e5\u8bc6\u7684\u7279\u8bb8\u4f1a\u8ba1\u5e08\u54a8\u8be2\u76f8\u5173\u95ee\u9898\uff0c\u6216\u8058\u8bf7\u4ed6\u4eec\u5e2e\u52a9\u60a8\u5904\u7406\u4f01\u4e1a\u7684\u8d22\u52a1\u7a0e\u52a1\u95ee\u9898\u53ef\u4ee5\u4f7f\u60a8\u7701\u5374\u638c\u63e1\u7e41\u590d\u7684\u7a0e\u52a1\u95ee\u9898\u7684\u70e6\u607c\uff0c\u628a\u66f4\u591a\u7684\u7cbe\u529b\u653e\u5728\u5904\u7406\u60a8\u751f\u610f\u4e0a\u7684\u4e8b\u52a1\uff0c\u52a0\u901f\u60a8\u7684\u4f01\u4e1a\u53d1\u5c55\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>\u4e0e\u6211\u8054\u7cfb<\/h3>\n<h3>\u4f5c\u8005\u674e\u6d9b\u4e3a\u52a0\u62ff\u5927\u7279\u8bb8\u4f1a\u8ba1\u5e08\uff08CPA,CA\uff09\uff0e\u6b32\u4e86\u89e3\u66f4\u591a\u8be6\u60c5, \u8bf7\u6d4f\u89c8\u7f51\u7ad9<a href=\"http:\/\/litao.tlinc.ca\/cn\/\" target=\"_blank\" rel=\"noopener\">http:\/\/litao.tlinc.ca\/cn\/<\/a>. \u5982\u9700\u8981\u4e13\u4e1a\u54a8\u8be2\u5e2e\u52a9\uff0c\u8bf7\u81f4\u7535\uff08416\uff09399-8106 \u674e\u6d9b\u7279\u8bb8\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u9884\u7ea6\u54a8\u8be2\u3002<\/h3>\n","protected":false},"excerpt":{"rendered":"<p>\u4e00\u822c\u60c5\u51b5\u4e0b\u516c\u53f8\u6d3e\u53d1\u80a1\u606f\u7ed9\u4e2a\u4eba\u80a1\u4e1c\u65f6\u80a1\u4e1c\u4e2a\u4eba\u9700\u8981\u5bf9\u6240\u5f97\u6536\u76ca\u4e0a\u7a0e\u3002\u4e0d\u8fc7\u5728\u67d0\u4e9b\u7279\u6b8a\u60c5\u51b5\u4e0b\uff0c\u80a1\u4e1c\u662f\u65e0\u9700\u5bf9\u80a1\u606f\u6536\u5165\u4e0a\u7a0e\u7684\u3002\u5f53\u516c\u53f8\u7684\u80a1\u4efd\u6709\u8fc7\u80a1\u6743\u8f6c\u79fb\u7684\u884c\u4e3a\u65f6\uff0c\u8981\u6ce8\u610f\u6240\u5f97\u7a0e\u6cd5160\u6761\u7684\u8981\u6c42\u3002\u516c\u53f8\u5728\u53d1\u653e\u80a1\u606f\u65f6\u8981\u614e\u91cd\u8003\u8651\u5404\u4e2a\u65b9\u9762\u7684\u5f71\u54cd\uff0c\u907f\u514d\u843d\u5165\u5c34\u5c2c\u7684\u5883\u5730 &#8230; &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-261","post","type-post","status-publish","format-standard","hentry","category-chinese-articles"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/comments?post=261"}],"version-history":[{"count":1,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/261\/revisions"}],"predecessor-version":[{"id":262,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/posts\/261\/revisions\/262"}],"wp:attachment":[{"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/media?parent=261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/categories?post=261"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.canada-cpa.ca\/cn\/wp-json\/wp\/v2\/tags?post=261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}