{"id":29843,"date":"2026-10-05T08:20:31","date_gmt":"2026-10-05T08:20:31","guid":{"rendered":"https:\/\/moneycompass.com.my\/cn\/?p=29843"},"modified":"2026-10-05T08:20:31","modified_gmt":"2026-10-05T08:20:31","slug":"%e4%bc%81%e4%b8%9a%e7%a8%8e%e7%8e%87%e6%9c%89%e6%9c%9b%e4%b8%8b%e8%b0%83%ef%bc%9f2027%e9%a2%84%e7%ae%97%e6%a1%88%e6%88%96%e6%b8%85%e7%90%86%e8%bf%87%e6%97%b6%e6%89%a3%e7%a8%8e-%e6%89%a9%e5%a4%a7","status":"publish","type":"post","link":"https:\/\/moneycompass.com.my\/cn\/%e4%bc%81%e4%b8%9a%e7%a8%8e%e7%8e%87%e6%9c%89%e6%9c%9b%e4%b8%8b%e8%b0%83%ef%bc%9f2027%e9%a2%84%e7%ae%97%e6%a1%88%e6%88%96%e6%b8%85%e7%90%86%e8%bf%87%e6%97%b6%e6%89%a3%e7%a8%8e-%e6%89%a9%e5%a4%a7\/","title":{"rendered":"\u4f01\u4e1a\u7a0e\u7387\u6709\u671b\u4e0b\u8c03\uff1f2027\u9884\u7b97\u6848\u6216\u6e05\u7406\u8fc7\u65f6\u6263\u7a0e \u6269\u5927\u7a0e\u57fa\u6210\u7126\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uff08\u5409\u9686\u57615\u65e5\u8baf\uff09\u968f\u77402027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u5373\u5c06\u63d0\u5448\uff0c\u5927\u9a6c\u7a0e\u5236\u6539\u9769\u65b9\u5411\u518d\u6b21\u6210\u4e3a\u5e02\u573a\u7126\u70b9\u3002\u7ecf\u6d4e\u5b66\u5bb6\u8ba4\u4e3a\uff0c\u653f\u5e9c\u53ef\u91cd\u65b0\u68c0\u8ba8\u5df2\u5b9e\u884c\u957f\u8fbe20\u5e74\u81f330\u5e74\u7684\u7279\u522b\u6263\u7a0e\u4e0e\u53cc\u91cd\u6263\u9664\u673a\u5236\uff0c\u6dd8\u6c70\u4e0d\u518d\u7b26\u5408\u5f53\u524d\u7ecf\u6d4e\u73af\u5883\u7684\u9879\u76ee\uff0c\u4ece\u800c\u6269\u5927\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u57fa\uff0c\u5e76\u4e3a\u672a\u6765\u8c03\u4f4e\u6cd5\u5b9a\u4f01\u4e1a\u7a0e\u7387\u521b\u9020\u7a7a\u95f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 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Tax\uff09\u7684\u63aa\u65bd\u76f8\u4e92\u8854\u63a5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u5b66\u5bb6\u8865\u5145\uff0c\u8fd9\u4e9b\u5956\u52b1\u673a\u5236\u6700\u7ec8\u80fd\u5426\u53d1\u6325\u4f5c\u7528\uff0c\u5173\u952e\u4ecd\u5728\u4e8e\u653f\u5e9c\u662f\u5426\u6301\u7eed\u76d1\u7763\u6295\u8d44\u8005\uff0c\u5e76\u786e\u8ba4\u6709\u5173\u6295\u8d44\u786e\u5b9e\u5e26\u6765\u9884\u671f\u7684\u7ecf\u6d4e\u6548\u76ca\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5927\u9a6c\u76ee\u524d\u7684\u6cd5\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u4e3a24%\uff0c\u4e0d\u8fc7\u4f01\u4e1a\u6700\u7ec8\u5b9e\u9645\u7f34\u7eb3\u7684\u7a0e\u989d\uff0c\u4e5f\u4f1a\u53d7\u5230\u7a0e\u52a1\u6263\u9664\u3001\u8c41\u514d\u4ee5\u53ca\u6295\u8d44\u5956\u52b1\u7b49\u56e0\u7d20\u5f71\u54cd\u3002<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-large wp-image-29844\" src=\"http:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-1-2-1024x576.png\" alt=\"\" width=\"1024\" height=\"576\" srcset=\"https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-1-2-1024x576.png 1024w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-1-2-300x169.png 300w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-1-2-768x432.png 768w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-1-2-750x422.png 750w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-1-2-1140x641.png 1140w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-1-2.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><b>2027\u9884\u7b97\u6848\u6599\u4e0d\u63a8\u91cd\u5927\u65b0\u7a0e\u5236<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u91cd\u5927\u7a0e\u5236\u6539\u9769\u65b9\u9762\uff0c\u7ecf\u6d4e\u5b66\u5bb6\u8ba4\u4e3a\uff0c\u5927\u9a6c\u4e0d\u592a\u53ef\u80fd\u57282027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u63a8\u51fa\u5168\u65b0\u7684\u7a0e\u5236\u6539\u9769\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u653f\u5e9c\u66f4\u53ef\u80fd\u628a\u91cd\u70b9\u653e\u5728\u5f3a\u5316\u73b0\u6709\u7a0e\u6536\u5236\u5ea6\u7684\u5f81\u7ba1\u6548\u7387\uff0c\u4ee5\u53ca\u8fdb\u4e00\u6b65\u6269\u5927\u7a0e\u57fa\uff0c\u4ee5\u63d0\u9ad8\u8d22\u653f\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9884\u8ba1\u653f\u5e9c\u5c06\u91cd\u70b9\u6539\u5584\u7a0e\u6536\u5f81\u7ba1\u5de5\u4f5c\uff0c\u5305\u62ec\u628a\u66f4\u591a\u4f01\u4e1a\u7eb3\u5165\u7a0e\u6536\u8303\u56f4\uff0c\u4ee5\u53ca\u6392\u67e5\u6ca1\u6709\u5145\u5206\u7533\u62a5\u7684\u6536\u5165\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u5927\u578b\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u9762\u524d\u5df2\u7ecf\u5177\u5907\u8f83\u9ad8\u900f\u660e\u5ea6\uff0c\u89c4\u6a21\u8f83\u5c0f\u7684\u4f01\u4e1a\u9884\u8ba1\u5c06\u6210\u4e3a\u672a\u6765\u589e\u52a0\u989d\u5916\u7a0e\u6536\u7684\u91cd\u8981\u7a7a\u95f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u97e6\u6797\u5fb7\u5409\u7279\u7684\u6838\u5fc3\u89c2\u70b9\u662f\uff0c\u5f3a\u5316\u7a0e\u6536\u5f81\u7ba1\u5e76\u9488\u5bf9\u73b0\u6709\u7a0e\u5236\u8fdb\u884c\u9002\u5ea6\u5fae\u8c03\uff0c\u5c06\u662f\u77ed\u671f\u5185\u6700\u4e3b\u8981\u7684\u7a0e\u6536\u589e\u957f\u673a\u4f1a\u3002\u5728\u653f\u5e9c\u4ecd\u9700\u517c\u987e\u751f\u6d3b\u6210\u672c\u63f4\u52a9\u53ca\u793e\u4f1a\u8bae\u9898\u7684\u60c5\u51b5\u4e0b\uff0c\u9884\u8ba1\u5373\u5c06\u516c\u5e03\u7684\u8d22\u653f\u9884\u7b97\u6848\u4e0d\u4f1a\u51fa\u73b0\u91cd\u5927\u7a0e\u5236\u53d8\u5316\u3002<\/span><\/p>\n<p><b>\u7535\u5b50\u53d1\u7968\u52a9\u8ffd\u8e2a\u672a\u7533\u62a5\u6536\u5165<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u5b66\u5bb6\u6307\u51fa\uff0c\u7535\u5b50\u53d1\u7968\uff08E-invoice\uff09\u7684\u843d\u5b9e\uff0c\u6709\u52a9\u653f\u5e9c\u8fdb\u4e00\u6b65\u8bc6\u522b\u672a\u7533\u62a5\u7684\u5e94\u7a0e\u7ecf\u6d4e\u6d3b\u52a8\u3002\u97e6\u6797\u5fb7\u5409\u7279\u8ba4\u4e3a\uff0c\u968f\u7740\u7ecf\u6d4e\u72b6\u51b5\u6539\u5584\uff0c\u4f01\u4e1a\u53c2\u4e0e\u7535\u5b50\u53d1\u7968\u5236\u5ea6\u7684\u7a0b\u5ea6\u4e5f\u5c06\u6269\u5927\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0e\u6b64\u540c\u65f6\uff0c\u5185\u9646\u7a0e\u52a1\u5c40\uff08IRB\uff09\u4e0e\u5173\u7a0e\u5c40\u4ecd\u6709\u8fdb\u4e00\u6b65\u8fd0\u7528\u6570\u636e\u5206\u6790\u7684\u7a7a\u95f4\uff0c\u4ee5\u8bc6\u522b\u76ee\u524d\u7a0e\u6536\u4f53\u7cfb\u4e4b\u5916\u7684\u4f01\u4e1a\u4e0e\u6536\u5165\u6765\u6e90\u3002<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-large wp-image-29845\" src=\"http:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-2-2-1024x576.png\" alt=\"\" width=\"1024\" height=\"576\" srcset=\"https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-2-2-1024x576.png 1024w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-2-2-300x169.png 300w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-2-2-768x432.png 768w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-2-2-750x422.png 750w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-2-2-1140x641.png 1140w, https:\/\/moneycompass.com.my\/cn\/wp-content\/uploads\/2026\/10\/Untitled-design-2-2.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><b>GST\u6599\u4e0d\u4f1a\u91cd\u542f\u3000\u91cd\u70b9\u6539\u5584SST<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u81f3\u4e8e\u95f4\u63a5\u7a0e\u65b9\u9762\uff0c\u7ecf\u6d4e\u5b66\u5bb6\u5f15\u8ff0\u97e6\u6797\u5fb7\u5409\u7279\u6307\u51fa\uff0c\u9884\u8ba1\u653f\u5e9c\u4e0d\u4f1a\u57282027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u91cd\u65b0\u542f\u52a8\u6d88\u8d39\u7a0e\uff08GST\uff09\uff0c\u653f\u7b56\u91cd\u70b9\u4ecd\u5c06\u653e\u5728\u6539\u5584\u73b0\u6709\u9500\u552e\u4e0e\u670d\u52a1\u7a0e\uff08SST\uff09\u5236\u5ea6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u636e\u4f30\u8ba1\uff0c\u76ee\u524d\u9500\u552e\u4e0e\u670d\u52a1\u7a0e\u7684\u7a0e\u6536\u8303\u56f4\u5df2\u7ecf\u8986\u76d6\u7ea678%\u81f380%\u7684\u5546\u54c1\u53ca\u670d\u52a1\uff0c\u63a5\u8fd1\u8fc7\u53bb\u6d88\u8d39\u7a0e\u5236\u5ea6\u7684\u8986\u76d6\u8303\u56f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u5b66\u5bb6\u6307\u51fa\uff0c\u5982\u679c\u7ed9\u4e88\u5546\u4e1a\u6295\u5165\uff08business inputs\uff09\u66f4\u5e7f\u6cdb\u7684\u7a0e\u52a1\u8c41\u514d\uff0c\u53ef\u964d\u4f4e\u4f9b\u5e94\u94fe\u4e2d\u7684\u91cd\u590d\u5f81\u7a0e\u6210\u672c\uff08cascading tax costs\uff09\uff0c\u4f46\u76f8\u5e94\u4ee3\u4ef7\u662f\u653f\u5e9c\u7a0e\u6536\u6536\u5165\u53ef\u80fd\u51cf\u5c11\u3002<\/span><\/p>\n<p><b>\u80a1\u606f\u7a0e\u3001\u8d44\u672c\u5229\u5f97\u7a0e\u6599\u7ef4\u6301\u4e0d\u53d8<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4e2a\u4eba\u53ca\u4f01\u4e1a\u7a0e\u57fa\u65b9\u9762\uff0c\u97e6\u6797\u5fb7\u5409\u7279\u9884\u8ba1\uff0c2027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e0d\u4f1a\u8c03\u9ad8\u9488\u5bf9\u6bcf\u5e74\u8d85\u8fc710\u4e07\u4ee4\u5409\u80a1\u606f\u6536\u5165\u6240\u5f81\u6536\u76842%\u80a1\u606f\u7a0e\uff0c\u4e5f\u4e0d\u4f1a\u628a\u8d44\u672c\u5229\u5f97\u7a0e\u6269\u5927\u81f3\u4e0a\u5e02\u516c\u53f8\u80a1\u4efd\uff0c\u540c\u65f6\u9884\u8ba1\u4e0d\u4f1a\u8fdb\u4e00\u6b65\u8c03\u9ad8\u76ee\u524d30%\u7684\u6700\u9ad8\u4e2a\u4eba\u6240\u5f97\u7a0e\u7387\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ed6\u4e3b\u5f20\uff0c\u653f\u5e9c\u5e94\u5728\u52a0\u5f3a\u7a0e\u52a1\u673a\u5173\u6570\u636e\u5206\u6790\u6295\u8d44\u7684\u57fa\u7840\u4e0a\uff0c\u901a\u8fc7\u6539\u5584\u5f81\u6536\u6548\u7387\u6765\u201c\u5145\u5206\u53d1\u6325\u65e2\u6709\u8d44\u4ea7\u6548\u76ca\uff08sweat our assets\uff09\u201d\u3002\u8fd9\u4e9b\u63aa\u65bd\u53ef\u4e3a\u7a0e\u6536\u5e26\u6765\u6e10\u8fdb\u5f0f\u589e\u957f\uff0c\u800c\u8fdb\u4e00\u6b65\u6269\u5927\u4e2a\u4eba\u3001\u4f01\u4e1a\u53ca\u95f4\u63a5\u7a0e\u7a0e\u57fa\uff0c\u5219\u6709\u671b\u5728\u957f\u671f\u5185\u628a\u7a0e\u6536\u5360\u56fd\u5185\u751f\u4ea7\u603b\u503c\uff08GDP\uff09\u7684\u6bd4\u7387\u63d0\u9ad8\u81f315%\u3002<\/span><\/p>\n<p><b>\u4ec515%\u81f316%\u52b3\u52a8\u529b\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u97e6\u6797\u5fb7\u5409\u7279\u4f30\u8ba1\uff0c\u76ee\u524d\u4ec5\u670915%\u81f316%\u7684\u52b3\u52a8\u529b\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u800c\u8f83\u4f4e\u7684\u85aa\u8d44\u6c34\u5e73\u9650\u5236\u4e86\u7eb3\u7a0e\u4eba\u7684\u6570\u91cf\u3002\u56e0\u6b64\uff0c\u8981\u8fdb\u4e00\u6b65\u6269\u5927\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u57fa\uff0c\u63d0\u9ad8\u85aa\u8d44\u6c34\u5e73\u4ecd\u662f\u91cd\u8981\u6761\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u5c06\u4e8e\u672c\u5468\u4e94\uff089\u65e5\uff09\u5728\u56fd\u4f1a\u4e0b\u8bae\u9662\u63d0\u5448\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uff08\u5409\u9686\u57615\u65e5\u8baf\uff09\u968f\u77402027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u5373\u5c06\u63d0\u5448\uff0c\u5927\u9a6c\u7a0e\u5236\u6539\u9769\u65b9\u5411\u518d\u6b21\u6210\u4e3a\u5e02\u573a\u7126\u70b9\u3002\u7ecf\u6d4e\u5b66\u5bb6\u8ba4\u4e3a\uff0c\u653f\u5e9c\u53ef\u91cd\u65b0\u68c0\u8ba8\u5df2\u5b9e\u884c\u957f\u8fbe20\u5e74\u81f330\u5e74\u7684\u7279\u522b\u6263\u7a0e\u4e0e\u53cc\u91cd\u6263\u9664\u673a\u5236\uff0c\u6dd8\u6c70\u4e0d\u518d\u7b26\u5408\u5f53\u524d\u7ecf\u6d4e\u73af\u5883\u7684\u9879\u76ee\uff0c\u4ece\u800c\u6269\u5927\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u57fa\uff0c\u5e76\u4e3a\u672a\u6765\u8c03\u4f4e\u6cd5\u5b9a\u4f01\u4e1a\u7a0e\u7387\u521b\u9020\u7a7a\u95f4\u3002 \u8054\u660c\u56fd\u9645\u6295\u884c\u7ecf\u6d4e\u5b66\u5bb6\u5f15\u8ff0\u6bd5\u9a6c\u5a01\uff08KPMG\uff09\u9ad8\u7ea7\u7a0e\u52a1\u653f\u7b56\u987e\u95ee\u97e6\u6797\u5fb7\u5409\u7279\u8f9b\u683c\u6307\u51fa\uff0c\u5e9f\u9664\u90e8\u5206\u7279\u5b9a\u6263\u7a0e\u9879\u76ee\uff0c\u4e0d\u4ec5\u80fd\u591f\u589e\u52a0\u653f\u5e9c\u7a0e\u6536\uff0c\u4e5f\u53ef\u80fd\u4e3a\u964d\u4f4e\u4f01\u4e1a\u7a0e\u7387\u63d0\u4f9b\u66f4\u5927\u7684\u8d22\u653f\u7a7a\u95f4\u3002 \u4ed6\u8ba4\u4e3a\uff0c\u6295\u8d44\u5956\u6396\u5bf9\u4e8e\u5438\u5f15\u4f01\u4e1a\u6295\u8d44\u4ecd\u7136\u91cd\u8981\uff0c\u4f46\u76f8\u5173\u5956\u52b1\u6240\u5e26\u6765\u7684\u5b9e\u9645\u6548\u76ca\u5fc5\u987b\u63a5\u53d7\u66f4\u4e25\u683c\u5ba1\u89c6\u3002\u5927\u9a6c\u76ee\u524d\u8f6c\u5411\u4ee5\u6210\u679c\u4e3a\u5bfc\u5411\u7684\u5956\u52b1\u673a\u5236\uff0c\u4e5f\u4e0e\u6211\u56fd\u5e94\u5bf9\u5168\u7403\u6700\u4f4e\u7a0e\u8d1f\u5236\uff08Global Minimum Tax\uff09\u7684\u63aa\u65bd\u76f8\u4e92\u8854\u63a5\u3002 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\u7ecf\u6d4e\u5b66\u5bb6\u6307\u51fa\uff0c\u7535\u5b50\u53d1\u7968\uff08E-invoice\uff09\u7684\u843d\u5b9e\uff0c\u6709\u52a9\u653f\u5e9c\u8fdb\u4e00\u6b65\u8bc6\u522b\u672a\u7533\u62a5\u7684\u5e94\u7a0e\u7ecf\u6d4e\u6d3b\u52a8\u3002\u97e6\u6797\u5fb7\u5409\u7279\u8ba4\u4e3a\uff0c\u968f\u7740\u7ecf\u6d4e\u72b6\u51b5\u6539\u5584\uff0c\u4f01\u4e1a\u53c2\u4e0e\u7535\u5b50\u53d1\u7968\u5236\u5ea6\u7684\u7a0b\u5ea6\u4e5f\u5c06\u6269\u5927\u3002 \u4e0e\u6b64\u540c\u65f6\uff0c\u5185\u9646\u7a0e\u52a1\u5c40\uff08IRB\uff09\u4e0e\u5173\u7a0e\u5c40\u4ecd\u6709\u8fdb\u4e00\u6b65\u8fd0\u7528\u6570\u636e\u5206\u6790\u7684\u7a7a\u95f4\uff0c\u4ee5\u8bc6\u522b\u76ee\u524d\u7a0e\u6536\u4f53\u7cfb\u4e4b\u5916\u7684\u4f01\u4e1a\u4e0e\u6536\u5165\u6765\u6e90\u3002 GST\u6599\u4e0d\u4f1a\u91cd\u542f\u3000\u91cd\u70b9\u6539\u5584SST \u81f3\u4e8e\u95f4\u63a5\u7a0e\u65b9\u9762\uff0c\u7ecf\u6d4e\u5b66\u5bb6\u5f15\u8ff0\u97e6\u6797\u5fb7\u5409\u7279\u6307\u51fa\uff0c\u9884\u8ba1\u653f\u5e9c\u4e0d\u4f1a\u57282027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u91cd\u65b0\u542f\u52a8\u6d88\u8d39\u7a0e\uff08GST\uff09\uff0c\u653f\u7b56\u91cd\u70b9\u4ecd\u5c06\u653e\u5728\u6539\u5584\u73b0\u6709\u9500\u552e\u4e0e\u670d\u52a1\u7a0e\uff08SST\uff09\u5236\u5ea6\u3002 \u636e\u4f30\u8ba1\uff0c\u76ee\u524d\u9500\u552e\u4e0e\u670d\u52a1\u7a0e\u7684\u7a0e\u6536\u8303\u56f4\u5df2\u7ecf\u8986\u76d6\u7ea678%\u81f380%\u7684\u5546\u54c1\u53ca\u670d\u52a1\uff0c\u63a5\u8fd1\u8fc7\u53bb\u6d88\u8d39\u7a0e\u5236\u5ea6\u7684\u8986\u76d6\u8303\u56f4\u3002 \u7ecf\u6d4e\u5b66\u5bb6\u6307\u51fa\uff0c\u5982\u679c\u7ed9\u4e88\u5546\u4e1a\u6295\u5165\uff08business inputs\uff09\u66f4\u5e7f\u6cdb\u7684\u7a0e\u52a1\u8c41\u514d\uff0c\u53ef\u964d\u4f4e\u4f9b\u5e94\u94fe\u4e2d\u7684\u91cd\u590d\u5f81\u7a0e\u6210\u672c\uff08cascading tax costs\uff09\uff0c\u4f46\u76f8\u5e94\u4ee3\u4ef7\u662f\u653f\u5e9c\u7a0e\u6536\u6536\u5165\u53ef\u80fd\u51cf\u5c11\u3002 \u80a1\u606f\u7a0e\u3001\u8d44\u672c\u5229\u5f97\u7a0e\u6599\u7ef4\u6301\u4e0d\u53d8 \u5728\u4e2a\u4eba\u53ca\u4f01\u4e1a\u7a0e\u57fa\u65b9\u9762\uff0c\u97e6\u6797\u5fb7\u5409\u7279\u9884\u8ba1\uff0c2027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e0d\u4f1a\u8c03\u9ad8\u9488\u5bf9\u6bcf\u5e74\u8d85\u8fc710\u4e07\u4ee4\u5409\u80a1\u606f\u6536\u5165\u6240\u5f81\u6536\u76842%\u80a1\u606f\u7a0e\uff0c\u4e5f\u4e0d\u4f1a\u628a\u8d44\u672c\u5229\u5f97\u7a0e\u6269\u5927\u81f3\u4e0a\u5e02\u516c\u53f8\u80a1\u4efd\uff0c\u540c\u65f6\u9884\u8ba1\u4e0d\u4f1a\u8fdb\u4e00\u6b65\u8c03\u9ad8\u76ee\u524d30%\u7684\u6700\u9ad8\u4e2a\u4eba\u6240\u5f97\u7a0e\u7387\u3002 \u4ed6\u4e3b\u5f20\uff0c\u653f\u5e9c\u5e94\u5728\u52a0\u5f3a\u7a0e\u52a1\u673a\u5173\u6570\u636e\u5206\u6790\u6295\u8d44\u7684\u57fa\u7840\u4e0a\uff0c\u901a\u8fc7\u6539\u5584\u5f81\u6536\u6548\u7387\u6765\u201c\u5145\u5206\u53d1\u6325\u65e2\u6709\u8d44\u4ea7\u6548\u76ca\uff08sweat our assets\uff09\u201d\u3002\u8fd9\u4e9b\u63aa\u65bd\u53ef\u4e3a\u7a0e\u6536\u5e26\u6765\u6e10\u8fdb\u5f0f\u589e\u957f\uff0c\u800c\u8fdb\u4e00\u6b65\u6269\u5927\u4e2a\u4eba\u3001\u4f01\u4e1a\u53ca\u95f4\u63a5\u7a0e\u7a0e\u57fa\uff0c\u5219\u6709\u671b\u5728\u957f\u671f\u5185\u628a\u7a0e\u6536\u5360\u56fd\u5185\u751f\u4ea7\u603b\u503c\uff08GDP\uff09\u7684\u6bd4\u7387\u63d0\u9ad8\u81f315%\u3002 \u4ec515%\u81f316%\u52b3\u52a8\u529b\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e 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content=\"\uff08\u5409\u9686\u57615\u65e5\u8baf\uff09\u968f\u77402027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u5373\u5c06\u63d0\u5448\uff0c\u5927\u9a6c\u7a0e\u5236\u6539\u9769\u65b9\u5411\u518d\u6b21\u6210\u4e3a\u5e02\u573a\u7126\u70b9\u3002\u7ecf\u6d4e\u5b66\u5bb6\u8ba4\u4e3a\uff0c\u653f\u5e9c\u53ef\u91cd\u65b0\u68c0\u8ba8\u5df2\u5b9e\u884c\u957f\u8fbe20\u5e74\u81f330\u5e74\u7684\u7279\u522b\u6263\u7a0e\u4e0e\u53cc\u91cd\u6263\u9664\u673a\u5236\uff0c\u6dd8\u6c70\u4e0d\u518d\u7b26\u5408\u5f53\u524d\u7ecf\u6d4e\u73af\u5883\u7684\u9879\u76ee\uff0c\u4ece\u800c\u6269\u5927\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u57fa\uff0c\u5e76\u4e3a\u672a\u6765\u8c03\u4f4e\u6cd5\u5b9a\u4f01\u4e1a\u7a0e\u7387\u521b\u9020\u7a7a\u95f4\u3002 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\u7ecf\u6d4e\u5b66\u5bb6\u8865\u5145\uff0c\u8fd9\u4e9b\u5956\u52b1\u673a\u5236\u6700\u7ec8\u80fd\u5426\u53d1\u6325\u4f5c\u7528\uff0c\u5173\u952e\u4ecd\u5728\u4e8e\u653f\u5e9c\u662f\u5426\u6301\u7eed\u76d1\u7763\u6295\u8d44\u8005\uff0c\u5e76\u786e\u8ba4\u6709\u5173\u6295\u8d44\u786e\u5b9e\u5e26\u6765\u9884\u671f\u7684\u7ecf\u6d4e\u6548\u76ca\u3002 \u5927\u9a6c\u76ee\u524d\u7684\u6cd5\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u4e3a24%\uff0c\u4e0d\u8fc7\u4f01\u4e1a\u6700\u7ec8\u5b9e\u9645\u7f34\u7eb3\u7684\u7a0e\u989d\uff0c\u4e5f\u4f1a\u53d7\u5230\u7a0e\u52a1\u6263\u9664\u3001\u8c41\u514d\u4ee5\u53ca\u6295\u8d44\u5956\u52b1\u7b49\u56e0\u7d20\u5f71\u54cd\u3002 2027\u9884\u7b97\u6848\u6599\u4e0d\u63a8\u91cd\u5927\u65b0\u7a0e\u5236 \u5728\u91cd\u5927\u7a0e\u5236\u6539\u9769\u65b9\u9762\uff0c\u7ecf\u6d4e\u5b66\u5bb6\u8ba4\u4e3a\uff0c\u5927\u9a6c\u4e0d\u592a\u53ef\u80fd\u57282027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u63a8\u51fa\u5168\u65b0\u7684\u7a0e\u5236\u6539\u9769\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u653f\u5e9c\u66f4\u53ef\u80fd\u628a\u91cd\u70b9\u653e\u5728\u5f3a\u5316\u73b0\u6709\u7a0e\u6536\u5236\u5ea6\u7684\u5f81\u7ba1\u6548\u7387\uff0c\u4ee5\u53ca\u8fdb\u4e00\u6b65\u6269\u5927\u7a0e\u57fa\uff0c\u4ee5\u63d0\u9ad8\u8d22\u653f\u6536\u5165\u3002 \u9884\u8ba1\u653f\u5e9c\u5c06\u91cd\u70b9\u6539\u5584\u7a0e\u6536\u5f81\u7ba1\u5de5\u4f5c\uff0c\u5305\u62ec\u628a\u66f4\u591a\u4f01\u4e1a\u7eb3\u5165\u7a0e\u6536\u8303\u56f4\uff0c\u4ee5\u53ca\u6392\u67e5\u6ca1\u6709\u5145\u5206\u7533\u62a5\u7684\u6536\u5165\u3002 \u7531\u4e8e\u5927\u578b\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u9762\u524d\u5df2\u7ecf\u5177\u5907\u8f83\u9ad8\u900f\u660e\u5ea6\uff0c\u89c4\u6a21\u8f83\u5c0f\u7684\u4f01\u4e1a\u9884\u8ba1\u5c06\u6210\u4e3a\u672a\u6765\u589e\u52a0\u989d\u5916\u7a0e\u6536\u7684\u91cd\u8981\u7a7a\u95f4\u3002 \u97e6\u6797\u5fb7\u5409\u7279\u7684\u6838\u5fc3\u89c2\u70b9\u662f\uff0c\u5f3a\u5316\u7a0e\u6536\u5f81\u7ba1\u5e76\u9488\u5bf9\u73b0\u6709\u7a0e\u5236\u8fdb\u884c\u9002\u5ea6\u5fae\u8c03\uff0c\u5c06\u662f\u77ed\u671f\u5185\u6700\u4e3b\u8981\u7684\u7a0e\u6536\u589e\u957f\u673a\u4f1a\u3002\u5728\u653f\u5e9c\u4ecd\u9700\u517c\u987e\u751f\u6d3b\u6210\u672c\u63f4\u52a9\u53ca\u793e\u4f1a\u8bae\u9898\u7684\u60c5\u51b5\u4e0b\uff0c\u9884\u8ba1\u5373\u5c06\u516c\u5e03\u7684\u8d22\u653f\u9884\u7b97\u6848\u4e0d\u4f1a\u51fa\u73b0\u91cd\u5927\u7a0e\u5236\u53d8\u5316\u3002 \u7535\u5b50\u53d1\u7968\u52a9\u8ffd\u8e2a\u672a\u7533\u62a5\u6536\u5165 \u7ecf\u6d4e\u5b66\u5bb6\u6307\u51fa\uff0c\u7535\u5b50\u53d1\u7968\uff08E-invoice\uff09\u7684\u843d\u5b9e\uff0c\u6709\u52a9\u653f\u5e9c\u8fdb\u4e00\u6b65\u8bc6\u522b\u672a\u7533\u62a5\u7684\u5e94\u7a0e\u7ecf\u6d4e\u6d3b\u52a8\u3002\u97e6\u6797\u5fb7\u5409\u7279\u8ba4\u4e3a\uff0c\u968f\u7740\u7ecf\u6d4e\u72b6\u51b5\u6539\u5584\uff0c\u4f01\u4e1a\u53c2\u4e0e\u7535\u5b50\u53d1\u7968\u5236\u5ea6\u7684\u7a0b\u5ea6\u4e5f\u5c06\u6269\u5927\u3002 \u4e0e\u6b64\u540c\u65f6\uff0c\u5185\u9646\u7a0e\u52a1\u5c40\uff08IRB\uff09\u4e0e\u5173\u7a0e\u5c40\u4ecd\u6709\u8fdb\u4e00\u6b65\u8fd0\u7528\u6570\u636e\u5206\u6790\u7684\u7a7a\u95f4\uff0c\u4ee5\u8bc6\u522b\u76ee\u524d\u7a0e\u6536\u4f53\u7cfb\u4e4b\u5916\u7684\u4f01\u4e1a\u4e0e\u6536\u5165\u6765\u6e90\u3002 GST\u6599\u4e0d\u4f1a\u91cd\u542f\u3000\u91cd\u70b9\u6539\u5584SST \u81f3\u4e8e\u95f4\u63a5\u7a0e\u65b9\u9762\uff0c\u7ecf\u6d4e\u5b66\u5bb6\u5f15\u8ff0\u97e6\u6797\u5fb7\u5409\u7279\u6307\u51fa\uff0c\u9884\u8ba1\u653f\u5e9c\u4e0d\u4f1a\u57282027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e2d\u91cd\u65b0\u542f\u52a8\u6d88\u8d39\u7a0e\uff08GST\uff09\uff0c\u653f\u7b56\u91cd\u70b9\u4ecd\u5c06\u653e\u5728\u6539\u5584\u73b0\u6709\u9500\u552e\u4e0e\u670d\u52a1\u7a0e\uff08SST\uff09\u5236\u5ea6\u3002 \u636e\u4f30\u8ba1\uff0c\u76ee\u524d\u9500\u552e\u4e0e\u670d\u52a1\u7a0e\u7684\u7a0e\u6536\u8303\u56f4\u5df2\u7ecf\u8986\u76d6\u7ea678%\u81f380%\u7684\u5546\u54c1\u53ca\u670d\u52a1\uff0c\u63a5\u8fd1\u8fc7\u53bb\u6d88\u8d39\u7a0e\u5236\u5ea6\u7684\u8986\u76d6\u8303\u56f4\u3002 \u7ecf\u6d4e\u5b66\u5bb6\u6307\u51fa\uff0c\u5982\u679c\u7ed9\u4e88\u5546\u4e1a\u6295\u5165\uff08business inputs\uff09\u66f4\u5e7f\u6cdb\u7684\u7a0e\u52a1\u8c41\u514d\uff0c\u53ef\u964d\u4f4e\u4f9b\u5e94\u94fe\u4e2d\u7684\u91cd\u590d\u5f81\u7a0e\u6210\u672c\uff08cascading tax costs\uff09\uff0c\u4f46\u76f8\u5e94\u4ee3\u4ef7\u662f\u653f\u5e9c\u7a0e\u6536\u6536\u5165\u53ef\u80fd\u51cf\u5c11\u3002 \u80a1\u606f\u7a0e\u3001\u8d44\u672c\u5229\u5f97\u7a0e\u6599\u7ef4\u6301\u4e0d\u53d8 \u5728\u4e2a\u4eba\u53ca\u4f01\u4e1a\u7a0e\u57fa\u65b9\u9762\uff0c\u97e6\u6797\u5fb7\u5409\u7279\u9884\u8ba1\uff0c2027\u5e74\u8d22\u653f\u9884\u7b97\u6848\u4e0d\u4f1a\u8c03\u9ad8\u9488\u5bf9\u6bcf\u5e74\u8d85\u8fc710\u4e07\u4ee4\u5409\u80a1\u606f\u6536\u5165\u6240\u5f81\u6536\u76842%\u80a1\u606f\u7a0e\uff0c\u4e5f\u4e0d\u4f1a\u628a\u8d44\u672c\u5229\u5f97\u7a0e\u6269\u5927\u81f3\u4e0a\u5e02\u516c\u53f8\u80a1\u4efd\uff0c\u540c\u65f6\u9884\u8ba1\u4e0d\u4f1a\u8fdb\u4e00\u6b65\u8c03\u9ad8\u76ee\u524d30%\u7684\u6700\u9ad8\u4e2a\u4eba\u6240\u5f97\u7a0e\u7387\u3002 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