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\/>\u82e5\u4e0d\u8c03\u6574\u606f\u7387\uff0c\u9664\u4e86\u9762\u5bf9\u5916\u8d44\u64a4\u9000\uff0c\u4ee4\u5409\u6ed9\u7387\u4e5f\u627f\u53d7\u4e0b\u884c\u538b\u529b\u3002\u4ee4\u5409\u8f6c\u5f31\u5c06\u589e\u52a0\u5927\u9a6c\u901a\u80c0\u538b\u529b\u3002<br \/>\u6545\u56fd\u884c\u5bf9\u5229\u7387\u653f\u7b56\u7684\u62ff\u634f\u8981\u975e\u5e38\u5c0f\u5fc3\uff01<br \/><strong><span style=\"color: #008000;\">3.\u4ee4\u5409\u7684\u8d70\u52bf<\/span><\/strong><br \/>2018\u5e74\u4ee4\u5409\u5151\u7f8e\u5143\u8d2c\u503c\u4e86\u7ea63.41%\uff0c\u4ece4.02\u4ee4\u5409\u5151\u4e00\u7f8e\u5143\u6ed1\u8dcc\u81f34.16\uff0c\u867d\u7136\u57282018\u5e744\u6708\u6709\u56de\u5f39\u52303.86\uff0c\u4f46\u90a3\u53ea\u662f\u77ed\u6682\u7684\u3002<br \/>\u4ee4\u5409\u7684\u5f3a\u5f31\uff0c\u9664\u4e86\u5bf9\u5927\u9a6c\u7684\u7ecf\u6d4e\u6709\u5f71\u54cd\uff0c\u4e5f\u6807\u793a\u5916\u8d44\u5bf9\u5927\u9a6c\u7684\u4fe1\u5fc3\u3002<br 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\/>\u4ee4\u5409\u8d2c\u503c\u867d\u6709\u5229\u4e8e\u51fa\u53e3\uff0c\u4f46\u8fdb\u53e3\u6210\u672c\u5374\u56e0\u6b64\u800c\u8d70\u9ad8\uff0c\u5bfc\u81f4\u56fd\u5185\u901a\u80c0\u538b\u529b\u589e\u52a0\u3002\u8fd9\u5bf9\u4f4e\u6536\u5165\u5c42\uff08B40\uff09\u662f\u4e00\u5927\u8d1f\u62c5\u3002<br \/>2018\u5e745\u67089\u65e5\u6539\u671d\u6362\u4ee3\u7684\u5176\u4e2d\u4e4b\u4e00\u63a8\u52a8\u529b\u662f\u4eba\u6c11\u5728\u8fc7\u53bb\u51e0\u5e74\uff082014-2018\uff09\u5728\u901a\u80c0\u7684\u538b\u529b\u4e0b\u751f\u6d3b\u56f0\u82e6\uff0c\u56e0\u800c\u6c42\u53d8\u5fc3\u5207\uff01<br \/>\u5e0c\u76df\u653f\u5e9c\u5e94\u5f53\u5173\u6ce8\u4ee4\u5409\u7684\u8d8b\u52bf\uff01<br \/><strong><span style=\"color: #008000;\">4.\u51cf\u8f7b\u4eba\u6c11\u751f\u6d3b\u6210\u672c<\/span><\/strong><br \/>\u8fc8\u51652019\u5e74\uff0c\u5927\u9a6c\u4eba\u6c11\u6700\u5173\u5fc3\u7684\u5c31\u662f\u7ecf\u6d4e\u53ca\u4eba\u6c11\u751f\u6d3b\u6210\u672c\u3002<br \/>\u8fd9\u662f\u53ef\u4ee5\u4e86\u89e3\u7684\u30022015\u5e74\u5ea6\u6c49\u5b57\u662f\u201c\u82e6\u201d\u3002\u8fd9\u201c\u82e6\u201d\u5b57\u53cd\u6620\u4eba\u6c11\u5bf9\u751f\u6d3b\u4e0d\u5b89\u4e0d\u6ee1\uff0c\u7126\u8651\u53ca\u538b\u529b\u30022017\u5e74\u5e74\u5ea6\u6c49\u5b57\u662f\u201c\u8def\u201d\uff0c\u663e\u793a\u4eba\u6c11\u8feb\u5207\u8981\u8d70\u4e00\u6761\u65b0\u7684\u8def\u6765\u6539\u53d8\u88ab\u538b\u7684\u900f\u4e0d\u8fc7\u6c14\u7684\u751f\u6d3b\u3002\u201c\u82e6\u201d\u3001\u201c\u8def\u201d\u7b49\u6ed9\u96c6\u6210\u4e00\u80a1\u5f3a\u5927\u7684\u4eba\u6c11\u529b\u91cf\uff0c\u57282018\u5e74\u5b9e\u73b0\u4e86\u6539\u671d\u6362\u4ee3\uff01<br \/>\u6d88\u8d39\u7a0e\uff08GST\uff09\u53ca\u5f31\u52bf\u4ee4\u5409\u88ab\u8ba4\u4e3a\u662f\u4e3b\u8981\u4e4b\u4e24\u9879\u56e0\u7d20\u5bfc\u81f4\u767e\u59d3\u751f\u6d3b\u6210\u672c\u52a0\u91cd\u3002\u5e0c\u76df\u653f\u5e9c\u4e8e2018\u5e749\u67081 \u65e5\uff0c\u4ee5SST\u53d6\u4ee3GST\uff0c\u5b9e\u73b0\u4e86\u7ade\u9009\u7684\u627f\u8bfa\u3002<br \/>\u6309\u7a0e\u52a1\u7ed3\u6784\u6765\u770b\uff0cSST\uff08\u9500\u552e\u4e0e\u670d\u52a1\u7a0e\uff09\u8986\u76d6\u7684\u8303\u56f4\u6bd4GST\uff08\u6d88\u8d39\u7a0e\uff09\u5c0f\u5f88\u591a\uff0c\u56e0\u6b64SST\u5bf9\u5f15\u53d1\u901a\u80c0\u6548\u529b\u8981\u6bd4GST\u5c0f\u3002\u4ee5\u6b64\u6765\u770b\uff0c\u5728SST\u4e4b\u4e0b\uff0c\u5927\u9a6c\u7684\u901a\u80c0\u538b\u529b\u6216\u4f1a\u8f83\u8f7b\u3002\u5f53\u7136\u8fd9\u4e5f\u8981\u770b\u5176\u4ed6\u56e0\u7d20\u7684\u53d8\u5316\uff0c\u4f8b\u5982\u4ee4\u5409\u7684\u8d70\u52bf\u3002<br \/>\u6797\u8d22\u957f\u5728\u4ed6\u7684\u201c2019\u5e74\u7ecf\u6d4e\u5c55\u671b\u201d\u4e2d\u4e5f\u63d0\u5230\uff0c\u4ee4\u5409\u8d2c\u503c\u5bf9\u901a\u80c0\u7684\u5f15\u53d1\u529b\u6bd4GST\u66f4\u5f3a\u3002<br \/>\u5728\u51cf\u8f7b\u4eba\u6c11\u751f\u6d3b\u8d1f\u62c5\u65b9\u9762\uff0c\u5e0c\u76df\u653f\u5e9c\u5728\u6709\u9650\u7684\u8d22\u653f\u80fd\u529b\u4e0b\uff0c\u4e5f\u57282019\u5e74\u8d22\u653f\u9884\u7b97\u4e2d\u63d0\u51fa\u591a\u9879\u5229\u6c11\u653f\u7b56\uff0c\u4e0d\u8fc7\u53d7\u60e0\u8005\u591a\u4e3aB40\u7fa4\u4f53\u3002<br \/>B40\u662f\u5927\u9a6c\u4f4e\u6536\u5165\u7fa4\uff0c\u4f54\u4e86\u4eba\u53e340%\u30022019\u5e74\u9884\u7b97\u6848\u5927\u90e8\u4efd\u5229\u6c11\u653f\u7b56\u7684\u76ee\u6807\u662f\u8fd9\u4e00\u7fa4\u4f4e\u6536\u5165\u8005\u3002<br \/>\u4f46\u540c\u6837\u53d7\u5230\u751f\u6d3b\u6210\u672c\u538b\u529b\u7684M40\uff08\u4e2d\u6536\u5165\u7fa4\u4f53\uff0c\u4f54\u4eba\u53e340%\uff09\u4e5f\u671f\u671b\u57282019\u5e74\u538b\u529b\u5f97\u5230\u8212\u7f13\u3002<br \/>\u8fd9\u4e5f\u96be\u602a\uff0c2019\u5e74\u4e0b\u884c\u7684\u7ecf\u6d4e\u8d70\u52bf\uff0c\u8d70\u5411\u8d8b\u5f31\u7684\u4ee4\u5409\u53ca\u5229\u606f\u653f\u7b56\u4e0d\u786e\u5b9a\u6027\uff0c\u591a\u5c11\u4e5f\u4ee4M40\u6709\u6240\u5fe7\u8651\uff01<br \/><strong><span style=\"color: #008000;\">5.\u8054\u90a6\u8d22\u653f\u72b6\u51b5<\/span><\/strong><br \/>2018\u5e749\u67081 \u65e5\u5e0c\u76df\u653f\u5e9c\u4ee5SST\u53d6\u4ee3GST\u3002GST\u4e00\u5e74\u53ef\u4e3a\u653f\u5e9c\u5e26\u6765\u7a0e\u6536430\u4ebf\u4ee4\u5409\u3002\u6309\u4f30\u8ba1\uff0cSST\u4e00\u5e74\u7684\u7a0e\u5927\u6982\u662f200\u4ebf\u4ee4\u5409\u3002<br \/>\u8fd9\u9879\u7a0e\u52a1\u6539\u9769\u5373\u523b\u57282019\u9884\u7b97\u6848\u7684\u6536\u5165\u7559\u4e0b\u4e00\u4e2a230\u4ebf\u4ee4\u5409\u7684\u7f3a\u53e3\u3002<br \/>\u867d\u7136\u5728\u7ade\u9009\u671f\u95f4\uff0c\u5e0c\u76df\u4e00\u518d\u5f3a\u8c03\u53ef\u4ee5\u901a\u8fc7\u94f2\u9664\u70c2\u7528\u3001\u8d2a\u6c61\u7b49\u6765\u8282\u7701\u652f\u51fa\uff0c\u4ee5\u8fbe\u81f4\u586b\u8865\u7531GST\u8f6cSST\u6240\u7559\u4e0b\u7684\u6536\u5165\u7f3a\u53e3\u3002\u4f46\u5728\u73b0\u5b9e\u4e2d\uff0c\u8282\u7701\u63aa\u65bd\uff0c\u94f2\u9664\u70c2\u6743\u8d2a\u6c61\u5374\u672a\u80fd\u5b8c\u5168\u586b\u585e230\u4ebf\u7f3a\u53e3\u3002<br \/>\u56e0\u6b64\u5e0c\u76df\u653f\u5e9c\u57282018\u5e7411\u6708\u63d0\u54482019\u9884\u7b97\u6848\u65f6\uff0c\u4e0d\u5f97\u4e0d\u6765\u5efa\u8bae\u589e\u52a0\u7a0e\u9879\u6765\u589e\u52a0\u6536\u5165\uff0c\u8fd9\u4e9b\u5305\u62ec\uff1a\u4ea7\u4e1a\u76c8\u5229\u7a0e\uff085%-10%\uff09\u53ca\u6c7d\u6c34\u7a0e\uff08SODA TAX\uff09\uff0c\u8fdb\u53e3\u5c08\u4e1a\u6280\u672e\u670d\u52a1\u7a0e\u3002\u5e0c\u76df\u653f\u5e9c\u51b3\u5b9a\u52a0\u5f3a\u5835\u4f4f\u6f0f\u7a0e\uff0c\u8bbe\u7acb\u201c\u7279\u522b\u81ea\u613f\u5448\u62a5\u8ba1\u5212\u201d\uff08SPECIAL VOLUNTARY DISCLOSURE PROGRAMME\uff09\u53ca\u8bbe\u4e13\u95e8\u5c0f\u7ec4\u7d27\u76ef\u5728\u793e\u5a92\u70ab\u5bcc\u8005\u6765\u589e\u52a0\u8d22\u653f\u6536\u5165\u3002<br \/>\u6797\u8d22\u957f\u5e0c\u671b\u5c3d\u6240\u80fd\u529b\u628a\u8d22\u8d64\u7a33\u4f4f\uff0c\u907f\u514d\u5927\u9a6c\u7684\u56fd\u9645\u4fe1\u8bc4\u88ab\u8c03\u4f4e\uff01<br \/><strong><span style=\"color: #008000;\">6.\u5927\u9a6c\u653f\u5c40\u5f71\u54cd\u7ecf\u6d4e<\/span><\/strong><br \/>\u653f\u6cbb\u7a33\u5b9a\u662f\u4e00\u5927\u56e0\u7d20\u51b3\u5b9a\u5927\u9a6c\u5bf9\u5916\u8d44\u7684\u5438\u5f15\u529b\u3002\u5168\u7403\u6ca1\u6709\u4e00\u4e2a\u56fd\u5bb6\u53ef\u4ee5\u5728\u52a8\u4e71\u4e2d\u84ec\u52c3\u6210\u957f\u3002<br \/>\u51e0\u5341\u5e74\u6765\uff0c\u5927\u9a6c\u4eab\u6709\u653f\u6cbb\u7a33\u5b9a\u7684\u7f8e\u8a89\uff0c\u8fd9\u662f\u5927\u9a6c\u7684\u5f3a\u70b9\u4e4b\u4e00\u3002\u4e0e\u90bb\u8fd1\u4e00\u4e9b\u56fd\u5bb6\u6bd4\u8d77\u6765\uff0c\u5927\u9a6c\u7b97\u662f\u6709\u8fc7\u800c\u65e0\u4e0d\u53ca\u3002<br \/>2018\u5e745\u67089\u65e5\u5e0c\u76df\u6210\u529f\u6539\u671d\u6362\u4ee3\uff0c\u628a\u8d2a\u6c61\u7684\u653f\u6743\u6362\u6389\u540e\uff0c\u5927\u9a6c\u7684\u653f\u5c40\u53d7\u5230\u5927\u9a6c\u4eba\u6c11\u3001\u56fd\u9645\u8bc4\u4f30\u673a\u6784\u53ca\u5916\u8d44\u7684\u5173\u6ce8\u3002<br \/>\u5927\u5bb6\u6240\u5173\u5fc3\u7684\u662f\u5e0c\u76df\u653f\u5e9c\u662f\u5426\u80fd\u4fdd\u6301\u51dd\u805a\u529b\u5ea6\uff0c\u5171\u540c\u628a\u5927\u9a6c\u5e26\u79bb\u524d\u671d\u7559\u4e0b\u7684\u56f0\u5883\uff0c\u5176\u4e2d\u5c24\u5176\u662f\u7ecf\u6d4e\u4e0e\u884c\u653f\u3002\u8de8\u56fd\u4f01\u4e1a\u4e0e\u672c\u5730\u5546\u4e1a\u90fd\u5e0c\u671b\u770b\u5230\u786e\u5b9a\u6027\u653f\u7b56\u540e\u624d\u8fdb\u884c\u6295\u8d44\u3002<br \/>\u4f46\u5e0c\u76df\u653f\u5e9c\u80fd\u5426\u6301\u7eed\u50cf\u7ade\u9009\u671f\u95f4\u90a3\u6837\u56e2\u7ed3\u4e00\u81f4\uff0c\u540c\u5fc3\u534f\u529b\uff0c\u5171\u540c\u521b\u9020\u4e00\u4e2a\u65b0\u5927\u9a6c\u662f\u5927\u5bb6\u6240\u5173\u6ce8\u7684\u3002\u5e0c\u76df\u9762\u5bf9\u5185\u90e8\u6743\u529b\u6597\u4e89\uff0c\u8fd9\u81f4\u4f7f\u5927\u9a6c\u56fd\u5185\u5916\u63a8\u6d4b\u5728\u672a\u6765\u4e24\u5e74\u5927\u9a6c\u7684\u653f\u6cbb\u751f\u6001\u5c06\u4f1a\u6709\u600e\u4e48\u6837\u7684\u53d1\u5c55\u3002<br 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