{"id":3985,"date":"2019-10-31T01:07:24","date_gmt":"2019-10-31T05:07:24","guid":{"rendered":"https:\/\/www.yibababa.com\/?p=3985"},"modified":"2019-10-31T01:07:24","modified_gmt":"2019-10-31T05:07:24","slug":"%e5%9c%a8%e7%be%8e%e5%9b%bd%e5%a6%82%e4%bd%95%e6%8a%8a%e6%88%bf%e5%ad%90%e7%bb%99%e4%ba%88%e5%ad%a9%e5%ad%90%e6%9c%80%e7%9c%81%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/yibababa.com\/article\/archives\/3985","title":{"rendered":"\u5728\u7f8e\u56fd\u5982\u4f55\u628a\u623f\u5b50\u7ed9\u4e88\u5b69\u5b50\u6700\u7701\u7a0e"},"content":{"rendered":"

\u957f\u8f88\u6709\u597d\u51e0\u79cd\u65b9\u6cd5\u53ef\u4ee5\u5c06\u623f\u5c4b\u8fc7\u7ee7\u5230\u81ea\u5df1\u7684\u5b69\u5b50\u624b\u4e0a\uff0c\u6709\u4e9b\u65b9\u6cd5\u8fd8\u53ef\u4ee5\u514d\u7a0e\uff0c\u4e0d\u8fc7\u82e5\u60f3\u6700\u7701\u7a0e\uff0c\u5fc5\u987b\u4e8b\u524d\u89c4\u5212\uff0c\u4ee5\u4e0b\u6709\u51e0\u79cd\u9009\u62e9\u53ef\u4f9b\u53c2\u8003\u3002<\/p>\n

1. \u7559\u4f4f\u539f\u5c4b<\/span><\/p>\n

\u5982\u679c\u4f60\u6253\u7b97\u5728\u81ea\u5df1\u7684\u5bb6\u91cc\u517b\u8001\u76f4\u5230\u8fc7\u4e16\uff0c\u800c\u4e14\u4f60\u7684\u623f\u4ea7\u4ef7\u683c\u4f4e\u4e8e\u7edf\u4e00\u8054\u90a6\u9057\u4ea7\u8d60\u4e0e\u548c\u9057\u4ea7\u514d\u7a0e\u989d\u5ea6\uff082019\u5e74\u4e3a1140\u4e07\u7f8e\u5143\uff09\uff0c\u90a3\u4e48\u628a\u623f\u5b50\u5f53\u9057\u4ea7\u7559\u7ed9\u5b50\u5973\u4f1a\u662f\u4f60\u7684\u6700\u4f73\u9009\u62e9\u3002<\/p>\n

\u5f53\u4f60\u79bb\u4e16\u540e\uff0c\u4f60\u540d\u4e0b\u623f\u5c4b\u7684\u7f34\u7a0e\u6807\u51c6\u4f1a\u4f9d\u636e\u6b7b\u4ea1\u65e5\u671f\u8c03\u6574\u81f3\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u3002\u5982\u6b64\u4e00\u6765\uff0c\u4f60\u548c\u4f60\u7684\u7ee7\u627f\u4eba\u5c31\u53ef\u907f\u514d\u8be5\u65e5\u671f\u4ee5\u524d\u6240\u6709\u589e\u503c\u7684\u8d44\u672c\u5229\u5f97\u7a0e<\/span>\u3002\u53e6\u5916\uff0c\u56e0\u4e3a\u623f\u4ea7\u4ef7\u503c\u4f4e\u4e8e\u9057\u4ea7\u514d\u7a0e\u989d\u5ea6\uff0c\u6240\u4ee5\u4f60\u7684\u7ee7\u627f\u4eba\u4e0d\u4f1a\u6b20\u8054\u90a6\u9057\u4ea7\u7a0e\u3002\u623f\u5c4b\u7ee7\u627f\u4eba\u53ef\u4ee5\u81ea\u7531\u9009\u62e9\u5165\u4f4f\u8fd9\u680b\u623f\u5c4b\u6216\u8f6c\u552e\uff0c\u7531\u4e8e\u6210\u672c\u57ab\u9ad8\u7a0e\u6cd5\uff08basis step-up rule\uff09\uff0c\u8f6c\u552e\u623f\u5b50\u62ff\u5230\u94b1\u540e\u4ed6\u4eec\u4ec5\u7f34\u7eb3\u5c11\u989d\u7684\u8054\u90a6\u7a0e\u6216\u8005\u53ef\u514d\u7a0e\uff1b\u5982\u679c\u4ed6\u4eec\u51b3\u5b9a\u642c\u8fdb\u5c45\u4f4f\uff0c\u4e4b\u540e\u5982\u679c\u5c06\u623f\u5c4b\u5356\u6389\uff0c\u90a3\u4e48\u8ba1\u7b97\u589e\u503c\u6216\u8d2c\u503c\u7684\u8bfe\u7a0e\u6807\u51c6\uff0c\u5c06\u4ee5\u539f\u5c4b\u4e3b\u6b7b\u4ea1\u65e5\u671f\u5f53\u5929\u7684\u516c\u5e73\u5e02\u4ef7\u4e3a\u51c6\u3002<\/p>\n

\u5982\u679c\u4f60\u8981\u7ee7\u7eed\u4f4f\u5728\u623f\u5b50\u91cc\uff0c\u6bd4\u8d77\u751f\u524d\u8fd8\u4f4f\u5728\u623f\u5c4b\u65f6\u5c31\u5c06\u8be5\u623f\u8d60\u4e0e\u7ee7\u627f\u4eba\uff0c\u8fd9\u4e2a\u505a\u6cd5\u66f4\u597d\u3002<\/p>\n

2. \u76f4\u63a5\u8d60\u4e0e<\/span><\/p>\n

\u5982\u679c\u4f60\u6253\u7b97\u642c\u51fa\u8fd9\u680b\u623f\u5c4b\uff0c\u4f60\u53ef\u76f4\u63a5\u5c06\u623f\u4ea7\u8d60\u4e0e\u4f60\u7684\u5b69\u5b50<\/span>\uff0c\u4f46\u4f60\u4f1a\u52a8\u7528\u8054\u90a6\u9057\u4ea7\u8d60\u4e0e<\/span><\/a>\u548c\u9057\u4ea7\u514d\u7a0e\u989d\u5ea6\u3002<\/p>\n

\u9996\u5148\u5229\u7528\u6bcf\u5e741.5\u4e07\u7f8e\u5143\u7684\u514d\u7a0e\u8d60\u4e0e\u6765\u62b5\u9500<\/span>\uff0c\u5207\u8bb0\u8fd9\u662f\u6bcf\u4e00\u4f4d\u8d60\u4e88\u8005\u7ed9\u53d7\u8d60\u8005\u7684\u989d\u5ea6\u3002\u5982\u679c\u4f60\u548c\u914d\u5076\u8981\u4e00\u8d77\u8d60\u4e0e\u4f60\u7684\u5b69\u5b50\u4e0e\u5176\u914d\u5076\uff0c\u90a3\u4e481..5\u4e07\u53ef\u4e58\u4ee5\u56db\u500d\uff0c\u4e00\u5171\u53ef\u62b5\u6d886\u4e07\u5143\u7684\u623f\u5c4b\u552e\u4ef7\uff1b\u5176\u6b21\uff0c\u53ea\u89812019\u5e74\u51c0\u623f\u4ef7\u4f4e\u4e8e1140\u4e07\u7f8e\u5143\uff08\u82e5\u662f\u592b\u59bb\u5219\u4f4e\u4e8e2280\u4e07\u5143\uff09\uff0c\u90a3\u4e48\u4f60\u5c31\u4e0d\u9700\u7f34\u5f53\u524d\u7684\u8d60\u4e0e\u7a0e\u3002<\/p>\n

\u8fd9\u9879\u7b56\u7565\u6709\u4e24\u4e2a\u7f3a\u70b9<\/span>\uff1a\u4f60\u7684\u5b69\u5b50\u4ee5\u540e\u82e5\u51fa\u552e\u8be5\u623f\u5c4b\uff0c\u53ef\u80fd\u9700\u7f34\u8d44\u672c\u5229\u5f97\u7a0e\uff08capital gain tax\uff09\uff0c\u56e0\u4e3a\u4f60\u7684\u5b69\u5b50\u5f53\u521d\u83b7\u5f97\u623f\u5b50\u7684\u6210\u672c\u4f4e\uff1b\u53e6\u5916\u4f60\u4e2a\u4eba\u7684\u8054\u90a6\u9057\u4ea7\u8d60\u4e0e\u548c\u9057\u4ea7\u514d\u7a0e\u989d\u5ea6\u4f1a\u51cf\u5c11\u3002<\/p>\n

3. \u4fbf\u5b9c\u5356\u623f<\/span><\/p>\n

\u5982\u679c\u4f60\u628a\u623f\u5c4b\u4ee5\u4f4e\u4e8e\u516c\u5e73\u5e02\u573a\u4ef7\u683c\uff08fair market value\uff09\u5356\u7ed9\u4e00\u4e2a\u5b8c\u5168\u4e0d\u8ba4\u8bc6\u7684\u964c\u751f\u4eba\uff0c\u90a3\u4e48\u4f60\u4e0d\u8fc7\u505a\u4e86\u4e00\u573a\u4e0d\u5212\u7b97\u7684\u4e70\u5356\uff0c\u56fd\u7a0e\u5c40\u4e0d\u5728\u4e4e\u3002\u4f46\u5982\u679c\u4f60\u628a\u623f\u5c4b\u4fbf\u5b9c\u5356\u7ed9\u4eb2\u621a\uff0c\u90a3\u5c31\u662f\u53e6\u4e00\u4e2a\u60c5\u51b5\uff0c\u4f60\u7684\u8fd9\u7b14\u4ea4\u6613\u4f1a\u88ab\u5f53\u6210\u8d60\u4e0e\uff0c\u8d60\u4e0e\u91d1\u989d\u5c31\u662f\u516c\u5e73\u5e02\u4ef7\u4e0e\u552e\u4ef7\u7684\u4ef7\u5dee\u3002<\/p>\n

4. \u5356\u65b9\u878d\u8d44\u7684\u5168\u4ef7\u4ea4\u6613<\/span><\/p>\n

\u4e0e\u5176\u8d31\u4ef7\u5356\u623f\uff0c\u5012\u4e0d\u5982\u8003\u8651\u4ee5\u5168\u989d\u5e02\u4ef7\u5206\u671f\u4ed8\u6b3e\u9500\u552e\u3002\u8fd9\u4e2a\u4f5c\u6cd5\u4f9d\u65e7\u53ef\u4ee5\u8fbe\u5230\u5c06\u623f\u5c4b\u4ee5\u4f60\u7684\u5b69\u5b50\u80fd\u591f\u8d1f\u62c5\u7684\u65b9\u5f0f\u8f6c\u79fb\u5230\u4ed6\u4eec\u624b\u4e2d\u7684\u76ee\u7684\uff0c\u800c\u4e14\u8fd9\u53ef\u80fd\u6709\u8f83\u4f73\u7684\u7a0e\u52a1\u7ed3\u679c\u3002\u4f60\u53ef\u8981\u6c42\u5c0f\u989d\u5934\u6b3e\uff0c\u7136\u540e\u4f59\u6b3e\u5219\u7528\u8d37\u6b3e\u7968\u636e\uff0c\u5b50\u5973\u5206\u671f\u4ed8\u6b3e\u3002\u4f46\u4f60\u7684\u8d37\u6b3e\u81f3\u5c11\u8981\u6536\u53d6\u300c\u53ef\u9002\u7528\u8054\u90a6\u5229\u7387\u300d\uff08AFR\uff09\uff0c\u52a1\u5fc5\u786e\u4fdd\u900f\u8fc7\u6cd5\u5f8b\u7a0b\u5e8f\u62ff\u5230\u623f\u5c4b\u7684\u7968\u636e\u3002\u5982\u6b64\u4e00\u6765\uff0c\u4f60\u7684\u5b69\u5b50\u4fbf\u53ef\u4ee5\u628a\u5229\u606f\u5f53\u6210\u4e0d\u52a8\u4ea7\u62b5\u62bc\u8d37\u6b3e\uf9dd\u606f\u6765\u6263\u9664\uff1b\u4e07\u4e00\u4f60\u6f0f\u6389\u8fd9\u4e2a\u6b65\u9aa4\uff0c\u4f60\u7684\u5b69\u5b50\u62a5\u7a0e\u4fbf\u65e0\u6cd5\u6263\u9664\u5229\u606f\u3002<\/p>\n

5. \u5356\u623f\u540e\u53c8\u60f3\u4f4f\u600e\u4e48\u529e<\/span>\uff1f<\/p>\n

\u5982\u679c\u4f60\u628a\u623f\u5b50\u8f6c\u79fb\u5230\u4eb2\u621a\u624b\u4e0a\uff0c\u4f46\u53c8\u7ee7\u7eed\u4f4f\u5728\u8be5\u5c4b\uff0c\u5c31\u4e0d\u5bb9\u6613\u5411\u56fd\u7a0e\u5c40\u89e3\u91ca\uff0c\u8981\u5c0f\u5fc3\u884c\u4e8b\u3002\u6709\u4e2a\u53ef\u7528\u7b56\u7565\u662f\u4f60\u4ee5\u5356\u4e3b\u878d\u8d44\u7684\u5168\u4ef7\u4ea4\u6613\u628a\u623f\u5b50\u5356\u7ed9\u5b50\u5973\uff0c\u7136\u540e\u518d\u4ee5\u5e02\u4ef7\u79df\u56de\u623f\u5b50\u3002<\/p>\n

\"Topcashback\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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