{"id":361745,"date":"2023-10-25T19:24:18","date_gmt":"2023-10-25T11:24:18","guid":{"rendered":"https:\/\/www.ricacorp.com\/articles\/?p=361745"},"modified":"2023-10-26T19:04:31","modified_gmt":"2023-10-26T11:04:31","slug":"%e7%9c%9f%e7%9a%84%e6%b8%9b%e8%be%a3%e4%ba%86-%e8%aa%b0%e4%ba%ba%e6%9c%80%e5%8f%97%e6%83%a0%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.ricacorp.com.cn\/articles\/2023\/10\/25\/%e7%9c%9f%e7%9a%84%e6%b8%9b%e8%be%a3%e4%ba%86-%e8%aa%b0%e4%ba%ba%e6%9c%80%e5%8f%97%e6%83%a0%ef%bc%9f\/","title":{"rendered":"\u3010\u65bd\u653f\u5831\u544a2023\u3011\u771f\u7684\u300c\u6e1b\u8fa3\u300d\u4e86 \u8ab0\u4eba\u6700\u53d7\u60e0\uff1f"},"content":{"rendered":"

<\/p>\n

\u6a13\u5e02\u4e0d\u632f\uff0c\u5168\u57ce\u671f\u5f85\u4eca\u65e5\u516c\u5e03\u7684\u300a\u65bd\u653f\u5831\u544a2023\u300b\u6703\u5e36\u4f86\u597d\u6d88\u606f\uff0c\u7d50\u679c\u7d93\u5df2\u51fa\u7210\uff0c\u771f\u7684\u300c\u6e1b\u8fa3\u300d\u4e86\uff0c\u4e26\u4e14\u5373\u65e5\u751f\u6548\u3002\u300c\u6e1b\u8fa3\u300d\u7684\u7d30\u7bc0\u4e3b\u8981\u90fd\u662f\u74b0\u7e5e\u4e09\u5927\u8fa3\u62db\u7a05\uff0c\u5305\u62ec\uff1a<\/p>\n

SSD\u5e74\u671f\u75313\u5e74\u6e1b\u81f32\u5e74 \u696d\u4e3b\u6cbd\u8ca8\u6210\u672c\u964d<\/u><\/strong><\/h2>\n

\u300a\u65bd\u653f\u5831\u544a\u300b\u516c\u5e03\uff0c\u5c07\u984d\u5916\u5370\u82b1\u7a05(Special Stamp Duty\uff0cSSD)\u7684\u9069\u7528\u5e74\u671f\uff0c\u75313\u5e74\u7e2e\u77ed\u81f32\u5e74\u3002\u696d\u4e3b\u82e5\u5728\u6301\u6709\u7269\u696d\u7684\u9996\u534a\u5e74\u30016\u500b\u6708\u81f312\u500b\u6708\u3001\u53ca12\u500b\u6708\u81f324\u500b\u6708\u5167\u51fa\u552e\u7269\u696d\uff0c\u4ecd\u9808\u652f\u4ed8\u5206\u522520%\u300115%\u300110%\u7684SSD\uff0c\u800c\u6301\u67092\u5e74\u671f\u6eff\u5f8c\u5247\u6bcb\u9808\u518d\u7e73\u4ed8\u539f\u6709\u61c9\u7e73\u768410%\u7a05\u9805\u3002<\/p>\n

\u63db\u8a00\u4e4b\uff0c\u5047\u8a2d\u7f6e\u696d\u8005\u8cb7\u5165\u4e00\u500b\u55ae\u4f4d\uff0c\u6301\u6709\u6eff2\u5e74\u5f8c\u4ee5500\u842c\u5143\u6cbd\u51fa\uff1b\u5728\u539f\u6709\u653f\u7b56\u4e0b\uff0c\u4ed6\u5fc5\u9808\u7e73\u4ed850\u842c\u5143 ($5,000,000 x 10%)\u7684SSD\uff0c\u4f46\u5728\u65b0\u5236\u4e0b\uff0c\u5247\u53ef\u7701\u56de\u9019\u7b46\u958b\u652f\u3002<\/p>\n

\u76f8\u4fe1\u65b0\u63aa\u65bd\u4e0d\u4f46\u5c0d\u6709\u8cc7\u91d1\u58d3\u529b\uff0c\u9700\u8981\u76e1\u5feb\u6cbd\u8ca8\u7684\u696d\u4e3b\u6709\u5229\uff1b\u800c\u5c0d\u65bc\u90e8\u5206\u8fd1\u5e74\u4e0a\u8eca\u7684\u7f6e\u696d\u8005\u800c\u8a00\uff0c\u5c31\u53ef\u4ee5\u8d81\u6a13\u5e02\u8abf\u6574\uff0c\u52a0\u5feb\u6cbd\u51fa\u73fe\u6709\u55ae\u4f4d\u63db\u6a13\u800c\u6bcb\u9808\u589e\u52a0\u8ce3\u6a13\u6210\u672c\u3002<\/p>\n

BSD\u53caNRSD\u7a05\u7387\u96d9\u96d9\u964d\u81f37.5%<\/u><\/strong><\/h2>\n

\u8cb7\u5bb6\u5370\u82b1\u7a05(BSD)\u53ca\u65b0\u4f4f\u5b85\u5370\u82b1\u7a05(New Res\u00adi\u00adden\u00adtial Stamp Duty, NRSD)\u7684\u7a05\u7387\u6e1b\u534a\uff0c\u5169\u8005\u5747\u6703\u753115%\uff0c\u6e1b\u81f37.5%\u3002\u6b64\u5b89\u6392\u6709\u52a9\u6e1b\u8f15\u5df2\u64c1\u6709\u4f4f\u5b85\u7269\u696d\u7684\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u518d\u8cfc\u8cb7\u4f4f\u5b85\u7269\u696d\u6642\u7684\u8ca1\u653f\u8ca0\u64d4\uff0c\u4ee5\u53ca\u975e\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u8cfc\u8cb7\u4f4f\u5b85\u7269\u696d\u7684\u6210\u672c\u3002<\/p>\n

\u5047\u8a2d\u4e00\u540d\u5df2\u6301\u6709\u7269\u696d\u7684\u9999\u6e2f\u5c45\u6c11\uff0c\u4ee5\u5f80\u5728\u8cfc\u7f6e\u4e00\u500b500\u842c\u5143\u7684\u7269\u696d\u6642\uff0c\u5c31\u5fc5\u9808\u984d\u5916\u7e73\u4ed875\u842c\u5143($5,000,000 x 15%)\u7684NRSD\uff1b\u4f46\u73fe\u5728\u5247\u53ea\u9808\u7e73\u4ed837.5\u842c\u5143($5,000,000 x 7.5%)\u3002<\/p>\n

\u800c\u5047\u8a2d\u4e00\u540d\u975e\u9999\u6e2f\u5c45\u6c11\u8cfc\u7f6e\u4e00\u500b500\u842c\u5143\u7684\u7269\u696d\uff0c\u4ee5\u5f80\u5fc5\u9808\u5206\u5225\u7e73\u4ed875\u842c\u5143($5,000,000 x 15%)\u7684NRSD\u53ca75\u842c\u5143($5,000,000 x 15%)\u7684BSD\uff0c\u5373\u5408\u5171150\u842c\u5143\uff1b\u4f46\u5728\u65b0\u63aa\u65bd\u4e0b\uff0c\u5247\u9808\u7e73\u4ed837.5\u842c\u5143($5,000,000 x 7.5%)\u7684NRSD\u53ca37.5\u842c\u5143($5,000,000 x 7.5%)\u7684BSD\uff0c\u5373\u5408\u517175\u842c\u5143\u7a05\u6b3e\u3002<\/p>\n

\u5916\u4f86\u4eba\u624d\u7f6e\u696d \u8fa3\u7a05\u300c\u5148\u514d\u5f8c\u5fb5\u300d<\/u><\/strong><\/h2>\n

\u5916\u4f86\u4eba\u624d\u7f6e\u696d\u6240\u9700\u7684\u7e73\u4ed8\u7684\u5169\u9805\u300c\u8fa3\u62db\u7a05\u300d\uff0c\u5373BSD\u53caNRSD\uff0c\u5fb5\u6536\u65b9\u5f0f\u6703\u7531\u4e4b\u524d\u7684\u300c\u5148\u5fb5\u5f8c\u9000\u300d\uff0c\u6539\u70ba\u300c\u5148\u514d\u5f8c\u5fb5\u300d\uff0c\u4e26\u9069\u7528\u65bc\u4eca\u5929\u6216\u4ee5\u5f8c\u7c3d\u7f72\u7684\u300c\u8cb7\u8ce3\u5354\u8b70\u300d\u3002<\/p>\n

\u591a\u9593\u50b3\u5a92\u5f15\u8ff0\u653f\u5e9c\u6d88\u606f\u4eba\u58eb\u6307\uff0c\u300c\u5148\u514d\u5f8c\u5fb5\u300d\u6a5f\u5236\u53ea\u6709\u5408\u8cc7\u683c\u4eba\u58eb\u624d\u53ef\u4ee5\u7533\u8acb\uff0c\u800c\u8cb7\u5bb6\u53ea\u662f\u66ab\u514d\u7e73\u4ed8\u8cb7\u5bb6\u5370\u82b1\u7a05\u548c\u65b0\u4f4f\u5b85\u5370\u82b1\u7a05\uff0c\u4f46\u4ecd\u8981\u7e73\u4ed8\u5f9e\u50f9\u5370\u82b1\u7a05\u7b2c\u4e8c\u6a19\u6e96\u7a05\u7387(\u5373\u7b49\u540c\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u9996\u6b21\u7f6e\u696d\u7684\u7a05\u7387)\uff0c\u800c\u4e14\u6709\u95dc\u66ab\u514d\u5b89\u6392\u53ea\u9069\u7528\u65bc\u9996\u500b\u7269\u696d\u3002<\/p>\n

\u8a72\u6d88\u606f\u4eba\u58eb\u53c8\u6307\uff0c\u7a05\u52d9\u5c40\u5728\u5be9\u6279\u5f8c\u6703\u767c\u51fa\u300c\u62bc\u8a18\u8b49\u660e\u66f8\u300d\uff0c\u7576\u8a72\u540d\u7f6e\u696d\u8005\u57287\u5e74\u5f8c\u6210\u70ba\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\uff0c\u653f\u5e9c\u6703\u7d66\u4e88\u591a\u5169\u5e74\u7de9\u885d\u671f\uff0c\u5373\u662f\u5728\u4f86\u6e2f\u9996\u65e5\u8d77\u8a08\uff0c9\u5e74\u5167\u53ef\u5411\u7a05\u5c40\u7533\u8acb\u300c\u89e3\u62bc\u8b49\u660e\u66f8\u300d\uff0c\u514d\u9664\u7e73\u4ed8\u6709\u95dc\u7684\u8fa3\u62db\u7a05\uff1b\u4f46\u5982\u679c\u8a72\u540d\u7f6e\u696d\u8005\u672a\u80fd\u6210\u70ba\u6c38\u4e45\u5c45\u6c11\uff0c\u53c8\u672a\u6709\u5728\u9650\u671f\u524d\u88dc\u4ea4\u7a05\u6b3e\uff0c\u5c07\u6703\u88ab\u8ffd\u6536\uff0c\u4e26\u9808\u7f70\u6b3e\uff0c\u6700\u9ad8\u7f70\u6b3e\u91d1\u984d\u662f\u6307\u660e\u6b3e\u9805\u768410\u500d\u3002<\/p>\n

\u653f\u5e9c\u6307\u51fa\uff0c\u6b64\u8209\u4e43\u512a\u5316\u53bb\u5e74\u70ba\u5408\u8cc7\u683c\u5916\u4f86\u4eba\u624d\u9000\u9084\u5728\u6e2f\u7f6e\u696d\u5370\u82b1\u7a05\u7684\u5b89\u6392\uff0c\u7531\u539f\u672c\u5728\u8cfc\u5165\u7269\u696d\u6642\u5148\u5fb5\u6536BSD\u53caNRSD\uff0c\u7136\u5f8c\u5728\u76f8\u95dc\u4eba\u58eb\u5c45\u6e2f\u6eff7\u5e74\u4e26\u6210\u70ba\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u5f8c\u624d\u9000\u9084(\u5373\u300c\u5148\u5fb5\u5f8c\u9000\u300d)\u3002\u65b0\u4f8b\u4e0b\uff0c\u6539\u70ba\u5728\u8cfc\u5165\u7269\u696d\u6642\uff0c\u5148\u66ab\u514d\u5fb5\u6536\u76f8\u95dc\u7a05\u9805\uff0c\u82e5\u76f8\u95dc\u4eba\u58eb\u5176\u5f8c\u672a\u80fd\u6210\u70ba\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u624d\u7e73\u4ed8\u76f8\u95dc\u7a05\u9805(\u5373\u300c\u5148\u514d\u5f8c\u5fb5\u300d)\u3002<\/p>\n

\u4e8b\u5be6\u4e0a\uff0c\u5728\u300a\u65bd\u653f\u5831\u544a\u300b\u4e2d\u63d0\u5230\uff0c\u904e\u53bb1\u5e74\uff0c\u5229\u7387\u986f\u8457\u4e0a\u5347\uff0c\u591a\u500b\u5730\u5340\u7d93\u6fdf\u653e\u7de9\uff0c\u672c\u5730\u6a13\u5e02\u4ea4\u6295\u6e1b\u5c11\uff0c\u6a13\u50f9\u4ea6\u51fa\u73fe\u8abf\u6574\u3002\u96a8\u7740\u672c\u6e2f\u672a\u4f86\u623f\u5c4b\u4f9b\u61c9\u91cf\u5c07\u6301\u7e8c\u589e\u52a0\uff0c\u8003\u616e\u6574\u9ad4\u60c5\u6cc1\u5f8c\uff0c\u653f\u5e9c\u6c7a\u5b9a\u63a1\u53d6\u4e0a\u8ff0\u8abf\u6574\u4f4f\u5b85\u7269\u696d\u9700\u6c42\u7ba1\u7406\u63aa\u65bd\u3002<\/p>\n

\u696d\u5167\u4eba\u58eb\u666e\u904d\u8a8d\u70ba\uff0c\u5370\u82b1\u7a05\u4e0b\u8abf\uff0c\u5c07\u6709\u52a9\u523a\u6fc0\u6e2f\u4eba\u518d\u8cb7\u6a13\u4f5c\u70ba\u6295\u8cc7\u7528\u9014\uff0c\u5c0d\u5e02\u5834\u6709\u6b63\u9762\u4f5c\u7528\uff0c\u7576\u4e2d\u5c24\u4ee5\u5df2\u4f9b\u5b8c\u9996\u5c64\u7269\u696d\u4eba\u58eb\u3001\u624b\u4e0a\u6709\u9918\u9322\u7684\u9280\u9aee\u65cf\u53ca\u6295\u8cc7\u8005\u6700\u53d7\u60e0\u3002\u6839\u64da\u7d71\u8a08\u86552021\u5e74\u6578\u5b57\uff0c\u5168\u6e2f\u7d04\u6709130\u842c\u5bb6\u5ead\u4f4f\u6236\u5c45\u4f4f\u81ea\u7f6e\u7269\u696d\uff0c\u5176\u4e2d66.1%\u4f4f\u6236\u7684\u7269\u696d\u5df2\u7d93\u4f9b\u6eff\uff0c\u5c0d\u6bd45\u5e74\u524d\u9ad8\u51fa0.4%\u3002\u53e6\u5916\uff0c\u91d1\u7ba1\u5c40\u622a\u81f3\u4eca\u5e748\u6708\u4efd\u6578\u5b57\u4ea6\u986f\u793a\uff0c\u76ee\u524d\u9280\u884c\u6d3b\u671f\u5b58\u6b3e\u3001\u5132\u84c4\u5b58\u6b3e\u53ca\u5b9a\u671f\u5b58\u6b3e\uff0c\u5171\u6709\u8d85\u904e15.7\u842c\u5104\u6e2f\u5143\uff0c\u82e5\u4ee5\u6bcf\u4f19700\u842c\u5143\u8a08\uff0c\u8a72\u7b46\u5b58\u6b3e\u8db3\u4ee5\u8cfc\u8cb7220\u842c\u500b\u55ae\u4f4d\u3002<\/p>\n

\u81f3\u65bc\u5408\u8cc7\u683c\u5c08\u624d\u7f6e\u696d\u5370\u82b1\u7a05\u53ef\u300c\u5148\u514d\u5f8c\u5fb5\u300d\uff0c\u7531\u65bc\u5df2\u5373\u6642\u5927\u5e45\u964d\u4f4e\u4ed6\u5011\u7684\u7f6e\u696d\u6210\u672c\uff0c\u5e02\u5834\u9810\u671f\u5c07\u53ef\u5438\u5f15\u66f4\u591a\u5c08\u624d\u4f86\u6e2f\u5f8c\uff0c\u8d81\u73fe\u6642\u6a13\u50f9\u4e0b\u8abf\u800c\u7f6e\u696d\u3002<\/p>\n

\u7279\u9996\u674e\u5bb6\u8d85\u65bc\u300a\u65bd\u653f\u5831\u544a\u300b\u4e2d\u6307\uff0c\u53bb\u5e74\u63a8\u51fa\u7684\u62db\u5546\u5f15\u8cc7\u5f15\u624d\u63aa\u65bd\u6709\u4e0d\u932f\u7684\u6210\u7e3e\uff0c\u5728\u6436\u4eba\u624d\u65b9\u9762\uff0c\u622a\u81f39\u6708\u5e95\u5df2\u5438\u5f15\u7d0416\u842c\u5b97\u7533\u8acb\uff0c\u7576\u4e2d\u8d85\u904e10\u842c\u5b97\u7372\u6279\uff0c\u7d046\u842c\u4eba\u5df2\u62b5\u6e2f\u3002\u4ee5\u6b64\u63a8\u8ad6\uff0c\u8a72\u6279\u6d77\u5916\u5c08\u624d\u7121\u8ad6\u5148\u79df\u6a13\u6216\u7f6e\u696d\uff0c\u5747\u6709\u4f4f\u5c4b\u9700\u8981\uff0c\u4e26\u5c07\u70ba\u672c\u6e2f\u5e36\u4f86\u9f90\u5927\u7684\u525b\u6027\u9700\u6c42\u3002<\/p>\n\n\n\n\n\n\n\n
\n

\u300a\u65bd\u653f\u5831\u544a2023\u300b\u300c\u6e1b\u8fa3\u300d\u65b0\u63aa\u65bd<\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\u300c\u6e1b\u8fa3\u300d\u5f8c<\/td>\n\u6d89\u53ca\u53d7\u60e0\u5c0d\u8c61<\/td>\n<\/tr>\n
\u984d\u5916\u5370\u82b1\u7a05(SSD)<\/td>\n\u9069\u7528\u5e74\u671f\u75313\u5e74\u6e1b\u81f32\u5e74\u3002<\/td>\n\u63db\u6a13\u696d\u4e3b<\/td>\n<\/tr>\n
\u8cb7\u5bb6\u5370\u82b1\u7a05(BSD)<\/td>\n\u975e\u9999\u6e2f\u6c38\u4e45\u5c45\u6c11\/\u516c\u53f8\u540d\u7fa9\u7f6e\u696d\u9700\u7e73\u4ea4BSD+NRSD\n

\u7a05\u9805\u70baBSD(7.5%)+NRSD(7.5%)=15%<\/p><\/td>\n

\u975e\u9999\u6e2f\u6c38\u4e45\u5c45\u6c11\/\u516c\u53f8\u540d\u7fa9<\/td>\n<\/tr>\n
\u65b0\u4f4f\u5b85\u5370\u82b1\u7a05(NRSD)<\/td>\n\u6e1b\u81f37.5%<\/td>\n\u9999\u6e2f\u6c38\u4e45\u6027\u5c45\u6c11\u5982\u5df2\u4f9b\u6eff\u9996\u5c64\u7269\u696d\u7684\u4eba\u58eb\u53ca\u6295\u8cc7\u8005<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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