{"id":24058,"date":"2020-12-16T17:21:23","date_gmt":"2020-12-16T09:21:23","guid":{"rendered":"https:\/\/www.iqiglobal.com\/blog\/?p=24058"},"modified":"2024-02-15T11:32:42","modified_gmt":"2024-02-15T03:32:42","slug":"daniel-ho-canada-the-non%e2%80%91resident-speculation-tax-nrst","status":"publish","type":"post","link":"https:\/\/iqiglobal.com\/blog\/cn\/daniel-ho-canada-the-non%e2%80%91resident-speculation-tax-nrst\/","title":{"rendered":"Daniel Ho\u4e13\u680f\uff1a\u52a0\u62ff\u5927\u62df\u5f81\u6536\u5916\u56fd\u4e1a\u4e3b\u623f\u4ea7\u7a0e\u5c06\u4e8e\u4e8b\u65e0\u8865"},"content":{"rendered":"<!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><h4>1. &#36825;&#26679;&#30340;&#31246;&#25910;&#20250;&#23545;&#21152;&#25343;&#22823;&#25151;&#20135;&#30340;&#38656;&#27714;&#21644;&#20215;&#26684;&#20135;&#29983;&#24590;&#26679;&#30340;&#24433;&#21709;&#65311;<\/h4>\n<p>&ldquo;&#25105;&#24819;&#35828;&#21152;&#25343;&#22823;&#24449;&#25910;&#25151;&#20135;&#31246;&#21487;&#33021;&#26356;&#22810;&#30340;&#26159;&#20570;&#20986;&#19968;&#31181;&#23039;&#24577;&#32780;&#19981;&#24076;&#26395;&#19988;&#26080;&#27861;&#24433;&#21709;&#24066;&#22330;&#65292;&#25105;&#27809;&#26377;&#35828;&#24471;&#22826;&#36807;&#20998;&#12290;&#22823;&#22478;&#24066;&#30340;&#22823;&#22810;&#25968;&#21152;&#25343;&#22823;&#20154;&#35748;&#20026;&#22806;&#22269;&#20080;&#23478;&#26159;&#25151;&#20215;&#19978;&#28072;&#30340;&#21407;&#22240;&#65292;&#25152;&#20197;&#36825;&#39033;&#25514;&#26045;&#21463;&#21040;&#20102;&#24456;&#22810;&#20851;&#27880;&#65292;&#23613;&#31649;&#23427;&#30340;&#24433;&#21709;&#21487;&#33021;&#24456;&#23567;&#12290;<\/p>\n<p>&ldquo;&#24449;&#31246;&#21482;&#20250;&#23545;&#20135;&#29983;&#24456;&#23567;&#30340;&#24433;&#21709;&#65292;&#22240;&#20026;&#22823;&#37096;&#20998;&#22806;&#22269;&#20080;&#23478;&#37117;&#26159;&#20026;&#33258;&#29992;&#32780;&#36141;&#20080;&#65292;&#36825;&#23601;&#20351;&#24471;&#20182;&#20204;&#21487;&#20197;&#20813;&#20110;&#24449;&#31246;&#12290;&#23545;&#31354;&#32622;&#19994;&#20027;&#30340;&#24433;&#21709;&#35268;&#27169;&#23558;&#21462;&#20915;&#20110;&#31246;&#25910;&#30340;&#22823;&#23567;&#12290;&#22914;&#26524;&#26159;&#27599;&#24180;2%&#33267;3%&#65292;&#21487;&#33021;&#20250;&#35753;&#23569;&#25968;&#21407;&#26412;&#25171;&#31639;&#22312;&#21152;&#25343;&#22823;&#36141;&#20080;&#19981;&#20250;&#30495;&#27491;&#23621;&#20303;&#30340;&#25151;&#23627;&#30340;&#20080;&#23478;&#26395;&#32780;&#21364;&#27493;&#12290;&#36825;&#31508;&#31246;&#27454;&#21487;&#33021;&#20250;&#20419;&#20351;&#19968;&#20123;&#19994;&#20027;&#23558;&#20854;&#26410;&#20837;&#20303;&#30340;&#25151;&#20135;&#36716;&#20026;&#20986;&#31199;&#65292;&#30456;&#24403;&#20110;&#25151;&#20135;&#31354;&#32622;&#31246;&#65292;&#30446;&#21069;&#36824;&#19981;&#28165;&#26970;&#26377;&#22810;&#23569;&#20154;&#21487;&#33021;&#20250;&#23558;&#25151;&#20135;&#36716;&#20026;&#20986;&#31199;&#65292;&#20294;&#22312;&#20840;&#22269;&#33539;&#22260;&#20869;&#21487;&#33021;&#20250;&#26377;&#20960;&#21315;&#20154;&#25110;&#26356;&#22810;&#12290;&rdquo;<\/p>\n<h4>2. &#20170;&#24180;&#21644;&#21435;&#24180;&#22806;&#22269;&#23545;&#21152;&#25343;&#22823;&#20303;&#23429;&#29289;&#19994;&#30340;&#38656;&#27714;&#22914;&#20309;&#65311;<\/h4>\n<p>&ldquo;&#21152;&#25343;&#22823;&#25151;&#20135;&#20173;&#28982;&#24456;&#21463;&#22823;&#20013;&#21326;&#21306;&#21644;&#20122;&#27954;&#20854;&#20182;&#22320;&#21306;&#20080;&#23478;&#30340;&#27426;&#36814;&#65292;&#24403;&#28982;&#20896;&#29366;&#30149;&#27602;&#32473;&#19968;&#20123;&#22806;&#22269;&#25237;&#36164;&#24102;&#26469;&#20102;&#38459;&#30861;&#12290;2020&#24180;&#33021;&#22815;&#23436;&#25104;&#20132;&#26131;&#30340;&#20080;&#23478;&#65292;&#21482;&#26377;&#24050;&#32463;&#22312;&#21152;&#25343;&#22823;&#23621;&#20303;&#30340;&#20080;&#23478;&#65292;&#25110;&#32773;&#26159;&#36828;&#36947;&#32780;&#26469;&#65292;&#27809;&#26377;&#20146;&#30524;&#30475;&#21040;&#36807;&#25151;&#20135;&#30340;&#20080;&#23478;&#24895;&#24847;&#36827;&#34892;&#20132;&#26131;&#12290;&#36825;&#34429;&#28982;&#26159;&#19968;&#20010;&#19981;&#23567;&#30340;&#25968;&#23383;&#65292;&#20294;&#27604;&#36215;&#27491;&#24120;&#24180;&#20221;&#36824;&#26159;&#35201;&#23567;&#19968;&#20123;&#12290;<\/p>\n<p>&ldquo;&#21152;&#25343;&#22823;&#26032;&#25151;&#32593;&#19978;&#30452;&#25773;&#27963;&#21160;&#21487;&#20197;&#21560;&#24341;&#25104;&#21315;&#19978;&#19975;&#30340;&#27983;&#35272;&#37327;&#12290;&#22312;&#35745;&#21010;&#22806;&#36141;&#20080;&#21152;&#25343;&#22823;&#20844;&#23507;&#19982;&#22312;&#20013;&#22269;&#19968;&#32447;&#22478;&#24066;&#36141;&#20080;&#31867;&#20284;&#30340;&#25151;&#20135;&#27809;&#26377;&#22826;&#22823;&#21306;&#21035;&#65292;&#29978;&#33267;&#38590;&#24230;&#26356;&#22823;&#12290;&#20174;&#26576;&#31181;&#31243;&#24230;&#19978;&#26469;&#35828;&#65292;&#23427;&#26356;&#23481;&#26131;&#65292;&#22240;&#20026;&#20013;&#22269;&#19968;&#20108;&#32447;&#22478;&#24066;&#30340;&#25151;&#20135;&#25237;&#36164;&#21463;&#21040;&#20102;&#20005;&#26684;&#30340;&#38480;&#21046;&#65292;&#22914;&#19978;&#28023;&#12289;&#21271;&#20140;&#31561;&#22478;&#24066;&#65292;&#30456;&#27604;&#20043;&#19979;&#21152;&#25343;&#22823;&#25151;&#20135;&#21463;&#21040;&#27426;&#36814;&#12290;<\/p>\n<p>&ldquo;&#25105;&#20204;&#39044;&#35745;&#20122;&#27954;&#30340;&#38656;&#27714;&#23558;&#22312;2021&#24180;&#21453;&#24377;&#65292;&#23588;&#20854;&#26159;&#19979;&#21322;&#24180;&#65292;&#22240;&#20026;&#20896;&#29366;&#30149;&#27602;&#30340;&#30456;&#20851;&#38480;&#21046;&#34987;&#25918;&#23485;&#65292;&#20154;&#20204;&#21448;&#24320;&#22987;&#33258;&#30001;&#22320;&#26053;&#34892;&#65292;&#32463;&#27982;&#20063;&#20250;&#21453;&#24377;&#12290;&#21152;&#25343;&#22823;&#27491;&#21463;&#21040;&#26469;&#33258;&#20122;&#27954;&#30340;&#23398;&#29983;&#30340;&#27426;&#36814;&#65292;&#38543;&#30528;&#32654;&#22269;&#29305;&#26391;&#26222;&#25919;&#24220;&#20026;&#30041;&#23398;&#29983;&#21450;&#31227;&#27665;&#35774;&#32622;&#20102;&#37325;&#37325;&#38556;&#30861;&#65292;&#23398;&#29983;&#21644;&#20182;&#20204;&#30340;&#23478;&#24237;&#21344;&#20102;&#22806;&#22269;&#20080;&#23478;&#30340;&#37325;&#35201;&#37096;&#20998;&#12290;&rdquo;<\/p>\n<p>&#20316;&#32773;&#65306;Daniel Ho&#65292;<span class=\"f\">&nbsp;<\/span>IQI Global&#33891;&#20107;&#24635;&#32463;&#29702;<\/p>\n<table style=\"border-collapse: collapse; width: 95.6442%; height: 25px;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; background-color: #27327a; text-align: center;\"><strong><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/m.yicai.com\/news\/100879203.html\" target=\"_blank\" rel=\"noopener noreferrer\">&#38405;&#35835;&#20840;&#25991;-<br>\n&#12298;&#31532;&#19968;&#36130;&#32463;&#12299;<\/a><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><\/h4>\n<hr>\n<h4><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>&#24819;&#30693;&#36947;&#26356;&#22810;&#65311;<\/strong><\/span><br>\n<span style=\"color: #ff6600;\"><strong>IQI&#20013;&#25991;&#37096;&#33853;&#26684;&#65292;&#19968;&#38190;&#36731;&#26494;&#24471;&#30693;&#25151;&#22320;&#20135;&#22823;&#23567;&#20107;&#65281;<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\">[penci_button link=&rdquo;https:\/\/iqiglobal.com\/blog\/&rdquo;]&#28857;&#27492;&#27983;&#35272;[\/penci_button]<\/h4>\n<\/body><\/html>\n","protected":false},"excerpt":{"rendered":"<p>1. &#36825;&#26679;&#30340;&#31246;&#25910;&#20250;&#23545;&#21152;&#25343;&#22823;&#25151;&#20135;&#30340;&#38656;&#27714;&#21644;&#20215;&#26684;&#20135;&#29983;&#24590;&#26679;&#30340;&#24433;&#21709;&#65311; &ldquo;&#25105;&#24819;&#35828;&#21152;&#25343;&#22823;&#24449;&#25910;&#25151;&#20135;&#31246;&#21487;&#33021;&#26356;&#22810;&#30340;&#26159;&#20570;&#20986;&#19968;&#31181;&#23039;&#24577;&#32780;&#19981;&#24076;&#26395;&#19988;&#26080;&#27861;&#24433;&#21709;&#24066;&#22330;&#65292;&#25105;&#27809;&#26377;&#35828;&#24471;&#22826;&#36807;&#20998;&#12290;&#22823;&#22478;&#24066;&#30340;&#22823;&#22810;&#25968;&#21152;&#25343;&#22823;&#20154;&#35748;&#20026;&#22806;&#22269;&#20080;&#23478;&#26159;&#25151;&#20215;&#19978;&#28072;&#30340;&#21407;&#22240;&#65292;&#25152;&#20197;&#36825;&#39033;&#25514;&#26045;&#21463;&#21040;&#20102;&#24456;&#22810;&#20851;&#27880;&#65292;&#23613;&#31649;&#23427;&#30340;&#24433;&#21709;&#21487;&#33021;&#24456;&#23567;&#12290; &ldquo;&#24449;&#31246;&#21482;&#20250;&#23545;&#20135;&#29983;&#24456;&#23567;&#30340;&#24433;&#21709;&#65292;&#22240;&#20026;&#22823;&#37096;&#20998;&#22806;&#22269;&#20080;&#23478;&#37117;&#26159;&#20026;&#33258;&#29992;&#32780;&#36141;&#20080;&#65292;&#36825;&#23601;&#20351;&#24471;&#20182;&#20204;&#21487;&#20197;&#20813;&#20110;&#24449;&#31246;&#12290;&#23545;&#31354;&#32622;&#19994;&#20027;&#30340;&#24433;&#21709;&#35268;&#27169;&#23558;&#21462;&#20915;&#20110;&#31246;&#25910;&#30340;&#22823;&#23567;&#12290;&#22914;&#26524;&#26159;&#27599;&#24180;2%&#33267;3%&#65292;&#21487;&#33021;&#20250;&#35753;&#23569;&#25968;&#21407;&#26412;&#25171;&#31639;&#22312;&#21152;&#25343;&#22823;&#36141;&#20080;&#19981;&#20250;&#30495;&#27491;&#23621;&#20303;&#30340;&#25151;&#23627;&#30340;&#20080;&#23478;&#26395;&#32780;&#21364;&#27493;&#12290;&#36825;&#31508;&#31246;&#27454;&#21487;&#33021;&#20250;&#20419;&#20351;&#19968;&#20123;&#19994;&#20027;&#23558;&#20854;&#26410;&#20837;&#20303;&#30340;&#25151;&#20135;&#36716;&#20026;&#20986;&#31199;&#65292;&#30456;&#24403;&#20110;&#25151;&#20135;&#31354;&#32622;&#31246;&#65292;&#30446;&#21069;&#36824;&#19981;&#28165;&#26970;&#26377;&#22810;&#23569;&#20154;&#21487;&#33021;&#20250;&#23558;&#25151;&#20135;&#36716;&#20026;&#20986;&#31199;&#65292;&#20294;&#22312;&#20840;&#22269;&#33539;&#22260;&#20869;&#21487;&#33021;&#20250;&#26377;&#20960;&#21315;&#20154;&#25110;&#26356;&#22810;&#12290;&rdquo; 2. &#20170;&#24180;&#21644;&#21435;&#24180;&#22806;&#22269;&#23545;&#21152;&#25343;&#22823;&#20303;&#23429;&#29289;&#19994;&#30340;&#38656;&#27714;&#22914;&#20309;&#65311; &ldquo;&#21152;&#25343;&#22823;&#25151;&#20135;&#20173;&#28982;&#24456;&#21463;&#22823;&#20013;&#21326;&#21306;&#21644;&#20122;&#27954;&#20854;&#20182;&#22320;&#21306;&#20080;&#23478;&#30340;&#27426;&#36814;&#65292;&#24403;&#28982;&#20896;&#29366;&#30149;&#27602;&#32473;&#19968;&#20123;&#22806;&#22269;&#25237;&#36164;&#24102;&#26469;&#20102;&#38459;&#30861;&#12290;2020&#24180;&#33021;&#22815;&#23436;&#25104;&#20132;&#26131;&#30340;&#20080;&#23478;&#65292;&#21482;&#26377;&#24050;&#32463;&#22312;&#21152;&#25343;&#22823;&#23621;&#20303;&#30340;&#20080;&#23478;&#65292;&#25110;&#32773;&#26159;&#36828;&#36947;&#32780;&#26469;&#65292;&#27809;&#26377;&#20146;&#30524;&#30475;&#21040;&#36807;&#25151;&#20135;&#30340;&#20080;&#23478;&#24895;&#24847;&#36827;&#34892;&#20132;&#26131;&#12290;&#36825;&#34429;&#28982;&#26159;&#19968;&#20010;&#19981;&#23567;&#30340;&#25968;&#23383;&#65292;&#20294;&#27604;&#36215;&#27491;&#24120;&#24180;&#20221;&#36824;&#26159;&#35201;&#23567;&#19968;&#20123;&#12290; &ldquo;&#21152;&#25343;&#22823;&#26032;&#25151;&#32593;&#19978;&#30452;&#25773;&#27963;&#21160;&#21487;&#20197;&#21560;&#24341;&#25104;&#21315;&#19978;&#19975;&#30340;&#27983;&#35272;&#37327;&#12290;&#22312;&#35745;&#21010;&#22806;&#36141;&#20080;&#21152;&#25343;&#22823;&#20844;&#23507;&#19982;&#22312;&#20013;&#22269;&#19968;&#32447;&#22478;&#24066;&#36141;&#20080;&#31867;&#20284;&#30340;&#25151;&#20135;&#27809;&#26377;&#22826;&#22823;&#21306;&#21035;&#65292;&#29978;&#33267;&#38590;&#24230;&#26356;&#22823;&#12290;&#20174;&#26576;&#31181;&#31243;&#24230;&#19978;&#26469;&#35828;&#65292;&#23427;&#26356;&#23481;&#26131;&#65292;&#22240;&#20026;&#20013;&#22269;&#19968;&#20108;&#32447;&#22478;&#24066;&#30340;&#25151;&#20135;&#25237;&#36164;&#21463;&#21040;&#20102;&#20005;&#26684;&#30340;&#38480;&#21046;&#65292;&#22914;&#19978;&#28023;&#12289;&#21271;&#20140;&#31561;&#22478;&#24066;&#65292;&#30456;&#27604;&#20043;&#19979;&#21152;&#25343;&#22823;&#25151;&#20135;&#21463;&#21040;&#27426;&#36814;&#12290; &ldquo;&#25105;&#20204;&#39044;&#35745;&#20122;&#27954;&#30340;&#38656;&#27714;&#23558;&#22312;2021&#24180;&#21453;&#24377;&#65292;&#23588;&#20854;&#26159;&#19979;&#21322;&#24180;&#65292;&#22240;&#20026;&#20896;&#29366;&#30149;&#27602;&#30340;&#30456;&#20851;&#38480;&#21046;&#34987;&#25918;&#23485;&#65292;&#20154;&#20204;&#21448;&#24320;&#22987;&#33258;&#30001;&#22320;&#26053;&#34892;&#65292;&#32463;&#27982;&#20063;&#20250;&#21453;&#24377;&#12290;&#21152;&#25343;&#22823;&#27491;&#21463;&#21040;&#26469;&#33258;&#20122;&#27954;&#30340;&#23398;&#29983;&#30340;&#27426;&#36814;&#65292;&#38543;&#30528;&#32654;&#22269;&#29305;&#26391;&#26222;&#25919;&#24220;&#20026;&#30041;&#23398;&#29983;&#21450;&#31227;&#27665;&#35774;&#32622;&#20102;&#37325;&#37325;&#38556;&#30861;&#65292;&#23398;&#29983;&#21644;&#20182;&#20204;&#30340;&#23478;&#24237;&#21344;&#20102;&#22806;&#22269;&#20080;&#23478;&#30340;&#37325;&#35201;&#37096;&#20998;&#12290;&rdquo; &#20316;&#32773;&#65306;Daniel Ho&#65292;&nbsp;IQI Global&#33891;&#20107;&#24635;&#32463;&#29702; &#38405;&#35835;&#20840;&#25991;- &#12298;&#31532;&#19968;&#36130;&#32463;&#12299; &#24819;&#30693;&#36947;&#26356;&#22810;&#65311; IQI&#20013;&#25991;&#37096;&#33853;&#26684;&#65292;&#19968;&#38190;&#36731;&#26494;&#24471;&#30693;&#25151;&#22320;&#20135;&#22823;&#23567;&#20107;&#65281; [penci_button link=&rdquo;https:\/\/iqiglobal.com\/blog\/&rdquo;]&#28857;&#27492;&#27983;&#35272;[\/penci_button]<\/p>\n","protected":false},"author":24,"featured_media":24061,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[261],"tags":[5398,257],"class_list":["post-24058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-261","tag-daniel-ho-zh","tag-press-cn"],"yoast_head":"<!-- This site is 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