{"id":2279,"date":"2022-09-13T15:28:45","date_gmt":"2022-09-13T07:28:45","guid":{"rendered":"https:\/\/meta.cpa\/?p=2279"},"modified":"2022-09-17T19:42:42","modified_gmt":"2022-09-17T11:42:42","slug":"%e7%a8%8e%e5%8a%a1%e8%a7%84%e5%88%92%e8%83%8c%e5%90%8e%e7%9a%84%e9%80%bb%e8%be%91","status":"publish","type":"post","link":"https:\/\/meta.cpa\/?p=2279&lang=zh","title":{"rendered":"\u7a0e\u52a1\u89c4\u5212\u80cc\u540e\u7684\u903b\u8f91"},"content":{"rendered":"\n<p>\u8bf4\u8d77\u7a0e\u52a1\u89c4\u5212\uff0c\u76f8\u4fe1\u5f88\u591a\u4eba\u90fd\u542c\u8fc7\u8fd9\u4e2a\u8bcd\uff0c\u4f46\u662f\u7a0e\u52a1\u89c4\u5212\u5177\u4f53\u5305\u62ec\u4ec0\u4e48\uff0c\u5e76\u4e0d\u662f\u4eba\u4eba\u90fd\u80fd\u8033\u719f\u80fd\u8be6\u3002<\/p>\n\n\n\n<p>\u4f5c\u4e3a\u5f00\u7bc7\u7684\u4e00\u4e2a\u6587\u7ae0\uff0c\u6211\u4eec\u5c31\u7ed9\u5927\u5bb6\u7b80\u8981\u7684\u4ecb\u7ecd\u4e00\u4e0b\u7a0e\u52a1\u89c4\u5212\u80cc\u540e\u7684\u903b\u8f91\u3002<\/p>\n\n\n\n<p>\u9996\u5148\u8981\u8bf4\u4e00\u8bf4\u4e3a\u4ec0\u4e48\u8981\u505a\u7a0e\u52a1\u89c4\u5212\uff0c\u6700\u7b80\u660e\u627c\u8981\u7684\u76ee\u7684\u5c31\u662f\u4e3a\u4e86\u201c\u5c11\u4ea4\u7a0e\u201c\u3002\u8bf4\u8d77\u5c11\u4ea4\u7a0e\uff0c\u76f8\u4fe1\u5f88\u591a\u4eba\u90fd\u4f1a\u6709\u7591\u95ee\u201d\u8fd9\u4e48\u505a\u5408\u6cd5\u5417\uff1f\u201d\u8fd9\u91cc\u6211\u4eec\u63d0\u4f9b\u4e00\u4e2a\u7b80\u660e\u627c\u8981\u7684\u7b54\u6848\uff0c\u90a3\u5c31\u662f\u5b8c\u5168\u5408\u6cd5\u3002\u6709\u5174\u8da3\u7684\u8bfb\u8005\u53ef\u4ee5\u7ee7\u7eed\u5f80\u4e0b\u770b\u3002<\/p>\n\n\n\n<p>\u7a0e\u52a1\u89c4\u5212\u7684\u5408\u7406\u5408\u6cd5\u6027\u53ef\u4ee5\u8ffd\u6eaf\u52301936\u5e74\u82f1\u56fd\u6cd5\u5ead\u7684\u6848\u5b50\uff0c\u8fd9\u4e2a\u6848\u4ef6\u4e2d\u6cd5\u5b98\u7684\u539f\u8bdd\u662f:<\/p>\n\n\n\n<blockquote class=\"is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Every man is entitled, if he can, to order his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>\u6bcf\u4e2a\u7eb3\u7a0e\u4eba\u6709\u6743\u5229\u5728\u6cd5\u5f8b\u5141\u8bb8\u7684\u8303\u56f4\u5185\u5bf9\u81ea\u5df1\u7684\u4e8b\u52a1\u8fdb\u884c\u89c4\u5212\u4ee5\u8fbe\u5230\u4ea4\u6700\u5c11\u7684\u7a0e\u7684\u76ee\u7684\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e2a\u5c31\u662f\u88ab\u5c01\u4e3a\u7a0e\u52a1\u89c4\u5212\u5960\u57fa\u77f3\u4e4b\u4e00\u7684Duke of Westminster \u539f\u5219\uff08<a href=\"https:\/\/en.wikipedia.org\/wiki\/Duke_of_Westminster%27s_Case\" target=\"_blank\" rel=\"noreferrer noopener\">Duke of Westminster Principle<\/a>)\u3002\u5386\u53f2\u4e0a\u52a0\u62ff\u5927\u6700\u9ad8\u6cd5\u5ead\uff08Supreme Court of Canada\uff09\u5bf9\u8fd9\u4e2a\u539f\u5219\u5728\u591a\u4e2a\u6848\u4ef6\u4e2d\u4e88\u4ee5\u80af\u5b9a\uff0c\u7531\u4e8e\u8fd9\u4e2a\u539f\u5219\u5f3a\u8c03\u6cd5\u5f8b\u539f\u6587\u7684\u5b57\u9762\u610f\u4e49\uff0c\u4f7f\u5f97\u5f88\u591a\u5355\u7eaf\u57fa\u4e8e\u6cd5\u5f8b\u5f62\u5f0f\u4e0a\u7684\u7a0e\u52a1\u89c4\u5212\u5f97\u4ee5\u5408\u6cd5\u5316\uff0c\u8fd9\u4e00\u70b9\u4e5f\u662f\u4e00\u76f4\u975e\u5e38\u5177\u6709\u4e89\u8bae\u7684\u95ee\u9898\uff0c\u4f46\u662f\u52a0\u62ff\u5927\u6700\u9ad8\u6cd5\u5ead\u4e00\u76f4\u4ee5\u6765\u8fd8\u662f\u4fdd\u6301\u6700\u521d\u7684\u89c2\u70b9\u3002<\/p>\n\n\n\n<p>\u4ece\u53e6\u4e00\u4e2a\u65b9\u9762\u6765\u8bb2\uff0c\u57281986\u5e74\u52a0\u62ff\u5927\u653f\u5e9c\u53d1\u5e03\u7684\u7eb3\u7a0e\u4eba\u6743\u5229\u5ba3\u8a00\u4e2d\uff0c\u4e5f\u5f88\u660e\u786e\u7684\u63d0\u53ca\u4e86\u7a0e\u52a1\u89c4\u5212\u662f\u7eb3\u7a0e\u4eba\u7684\u57fa\u672c\u6743\u529b\uff0c\u539f\u8bdd\u5982\u4e0b\uff1a<\/p>\n\n\n\n<blockquote class=\"is-layout-flow 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