{"id":641592,"date":"2025-11-18T17:32:22","date_gmt":"2025-11-18T09:32:22","guid":{"rendered":"https:\/\/law.asia\/?p=641592"},"modified":"2025-12-05T16:57:38","modified_gmt":"2025-12-05T08:57:38","slug":"rewriting-tax-playbook","status":"publish","type":"post","link":"https:\/\/law.asia\/zh-hans\/rewriting-tax-playbook\/","title":{"rendered":"\u91cd\u5199\u7a0e\u6536\u7b56\u7565\u624b\u518c"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>\u4ece\u5370\u5ea6 GST 2.0 \u5230\u83f2\u5f8b\u5bbe\u7a0e\u5236\u5927\u6539\u9769\uff1a\u653f\u7b56\u53d8\u5316\u6b63\u5728\u63a8\u52a8\u4e9a\u6d32\u5404\u5730\u5efa\u7acb\u66f4\u7b80\u5316\u3001\u66f4\u516c\u5e73\u7684\u7a0e\u6536\u4f53\u7cfb<\/strong><\/em><\/span><\/p>\n<div id=\"navigation\">\n<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/gst-changes-india-2025\"><span style=\"color: #f1f9fb;\"><b>\u5370\u5ea6<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/policy-developments-in-philippine-taxation\"><span style=\"color: #ffffff; text-shadow: 1px 1px 2px #16151d;\"><b>\u83f2\u5f8b\u5bbe<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>2025<\/strong><strong>\u5e74\uff1a\u5370\u5ea6\u95f4\u63a5\u7a0e\u6cd5\u7684\u65b0\u7bc7\u7ae0<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">2025\u5e74\u5df2\u6210\u4e3a\u5370\u5ea6\u95f4\u63a5\u7a0e\u6cd5\u53d1\u5c55\u5386\u7a0b\u4e2d\u7684\u5173\u952e\u6027\u8f6c\u6298\u4e4b\u5e74\u3002\u5c3d\u7ba1\u81ea2017\u5e74\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff08GST\uff09\u5b9e\u65bd\u4ee5\u6765\uff0cGST\u4f53\u7cfb\u5df2\u7ecf\u5386\u4e86\u8bb8\u591a\u91cd\u5927\u53d8\u9769\uff0c\u4f46\u4eca\u5e74\u6807\u5fd7\u7740\u4e00\u6b21\u5177\u6709\u51b3\u5b9a\u6027\u610f\u4e49\u7684\u8f6c\u53d8\u3002\u4e00\u65b9\u9762\uff0c\u653f\u5e9c\u63a8\u51fa\u4e86\u65b0\u4e00\u4ee3\u6539\u9769\u65b9\u6848\uff0c\u5373\u901a\u5e38\u6240\u8bf4\u7684\u7684\u201cGST 2.0\u201d\u3002\u53e6\u4e00\u65b9\u9762\uff0cGST\u6cd5\u5f8b\u4e5f\u51fa\u73b0\u4e86\u8bb8\u591a\u91cd\u8981\u7684\u4fee\u8ba2\u548c\u88c1\u5b9a\u3002\u672c\u6587\u5c06\u63a2\u8ba8\u5176\u4e2d\u7684\u4e00\u4e9b\u53d8\u5316\u53ca\u5176\u5bf9\u4f01\u4e1a\u548c\u6d88\u8d39\u8005\u7684\u5f71\u54cd\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u6df7\u5408\u578b\u8fd8\u662f\u590d\u5408\u578b\uff1f<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u5728\u5370\u5ea6\u915d\u917fGST 2.0\u4e4b\u9645\uff0c\u4e00\u4e2a\u68d8\u624b\u7684\u95ee\u9898\u6d6e\u51fa\u6c34\u9762\uff0c\u5373\u201c\u590d\u5408\u4f9b\u5e94\u201d\u548c\u201c\u6df7\u5408\u4f9b\u5e94\u201d\u4e4b\u95f4\u7684\u533a\u522b\u53ca\u5176\u7a0e\u52a1\u5904\u7406\u3002\u6839\u636e\u5370\u5ea6GST\u6cd5\u5f8b\uff0c\u590d\u5408\u4f9b\u5e94\u662f\u6307\u4e24\u79cd\u6216\u4e24\u79cd\u4ee5\u4e0a\u5546\u54c1\u6216\u670d\u52a1\uff08\u6216\u4e24\u8005\u517c\u6709\uff09\u7684\u4f9b\u5e94\uff0c\u5b83\u4eec\u5728\u6b63\u5e38\u4e1a\u52a1\u8fc7\u7a0b\u4e2d\u81ea\u7136\u5730\u6346\u7ed1\u5728\u4e00\u8d77\u5e76\u540c\u65f6\u63d0\u4f9b\uff0c\u5176\u4e2d\u4e00\u79cd\u662f\u4e3b\u8981\u4f9b\u5e94\uff0c\u53e6\u4e00\u79cd\u662f\u8f85\u52a9\u4f9b\u5e94\u3002\u76f8\u6bd4\u4e4b\u4e0b\uff0c\u6df7\u5408\u4f9b\u5e94\u662f\u6307\u4e24\u79cd\u6216\u4e24\u79cd\u4ee5\u4e0a\u4ee5\u5355\u4e00\u4ef7\u683c\u63d0\u4f9b\u7684\u5355\u72ec\u4f9b\u5e94\uff0c\u4e14\u4e0d\u6784\u6210\u590d\u5408\u4f9b\u5e94\u3002<\/p>\n<p style=\"text-align: justify;\">\u6346\u7ed1\u4f9b\u5e94\u7684\u6982\u5ff5\u5e76\u975e\u5370\u5ea6\u72ec\u6709\uff0c\u5b83\u5df2\u88ab\u6fb3\u5927\u5229\u4e9a\u3001\u9a6c\u6765\u897f\u4e9a\u3001\u6b27\u76df\u548c\u7231\u5c14\u5170\u7b49\u5168\u7403\u591a\u4e2a\u589e\u503c\u7a0e\/\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08VAT\/GST\uff09\u6cd5\u57df\u5e7f\u6cdb\u91c7\u7528\u3002\u6346\u7ed1\u4f9b\u5e94\u7684\u5b9a\u4e49\u548c\u6982\u5ff5\u5728\u5168\u7403\u8303\u56f4\u5185\u51e0\u4e4e\u4e00\u81f4\uff0c\u4f46\u9a6c\u6765\u897f\u4e9a2014\u5e74\u300a\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\u6cd5\u300b\u9664\u5916\uff0c\u5176\u590d\u5408\u4f9b\u5e94\u7684\u8303\u56f4\u66f4\u5e7f\uff0c\u4e0d\u4ec5\u9650\u4e8e\u8f85\u52a9\u4f9b\u5e94\uff0c\u8fd8\u5305\u62ec\u6574\u4f53\u6027\u3001\u9644\u5e26\u6027\u6216\u642d\u552e\u6027\u4f9b\u5e94\u3002<\/p>\n<p style=\"text-align: justify;\">\u5173\u4e8e\u5982\u4f55\u786e\u5b9a\u67d0\u9879\u4f9b\u5e94\u662f\u5426\u5c5e\u4e8e\u81ea\u7136\u6346\u7ed1\u3001\u6b63\u5e38\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u7684\u4f9b\u5e94\u8fd8\u662f\u5c5e\u4e8e\u6df7\u5408\u4f9b\u5e94\u7684\u5224\u65ad\u6807\u51c6\uff0c\u5370\u5ea6\u6cd5\u5f8b\u3001\u5224\u4f8b\u4ee5\u53ca\u56fd\u9645\u53f8\u6cd5\u5224\u4f8b\u4e2d\u5df2\u63d0\u4f9b\u4e86\u5404\u79cd\u89e3\u91ca\u8bf4\u660e\uff0c\u4f8b\u5982\u8457\u540d\u7684\u201c\u5361\u7247\u4fdd\u62a4\u8ba1\u5212\u6848\u201d\u3001Levob Verzekeringen\u6848\u7b49\u3002\u4e00\u4e9b\u5224\u65ad\u6307\u6807\u5305\u62ec\u8d27\u7269\u7684\u6027\u8d28\u3001\u5ba2\u6237\u7684\u8ba4\u77e5\u3001\u8d27\u7269\u7684\u7ecf\u6d4e\u53ef\u5206\u5272\u6027\u7b49\u3002<\/p>\n<figure id=\"attachment_634812\" aria-describedby=\"caption-attachment-634812\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634812 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Shivam-Mehta.jpg\" alt=\"Shivam Mehta\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634812\" class=\"wp-caption-text\"><strong>Shivam Mehta<\/strong><br \/>\u6267\u884c\u5408\u4f19\u4eba<br \/>Lakshmikumaran &amp; Sridharan Attorneys<br \/>\u65b0\u5fb7\u91cc\u529e\u4e8b\u5904<br \/>\u90ae\u7bb1: <a href=\"mailto:shivam.mehta@lakshmisri.com\">shivam.mehta@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5370\u5ea6\u4e0e\u5168\u7403\u5176\u4ed6\u6cd5\u57df\u7684\u4e3b\u8981\u533a\u522b\u4e0d\u5728\u4e8e\u5b9a\u4e49\uff0c\u800c\u5728\u4e8e\u7a0e\u6536\u5904\u7406\u7684\u6846\u67b6\u8bbe\u7f6e\u548c\u5b9e\u9645\u91c7\u53d6\u7684\u4fdd\u969c\u63aa\u65bd\u3002\u5728\u5370\u5ea6\uff0c\u5bf9\u4e8e\u590d\u5408\u4f9b\u5e94\uff0c\u6574\u4e2a\u4f9b\u5e94\u7ec4\u5408\u6309\u4e3b\u8981\u4f9b\u5e94\u9002\u7528\u7684\u7a0e\u7387\u5f81\u7a0e\uff1b\u5bf9\u4e8e\u6df7\u5408\u4f9b\u5e94\uff0c\u6574\u4e2a\u4f9b\u5e94\u7ec4\u5408\u5219\u6309\u5176\u4e2d\u4efb\u4f55\u5355\u4e00\u7ec4\u6210\u90e8\u5206\u9002\u7528\u7684\u6700\u9ad8\u7a0e\u7387\u5f81\u7a0e\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u9274\u4e8e\u5370\u5ea6\u73b0\u884c\u7684\u7a0e\u6536\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u6b63\u79ef\u6781\u5bfb\u6c42\u5404\u79cd\u65b9\u6cd5\u6765\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u8fd913%\u7684\u989d\u5916\u7a0e\u8d1f\u3002\u4e00\u4e2a\u503c\u5f97\u63a2\u8ba8\u7684\u9886\u57df\u662f\uff1a\u5f53\u4fc3\u9500\u54c1\u4ee5\u514d\u8d39\u5f62\u5f0f\u63d0\u4f9b\uff0c\u5e76\u5bf9\u76f8\u5e94\u7684\u8fdb\u9879\u7a0e\u989d\u62b5\u514d\uff08ITC\uff09\u8fdb\u884c\u8f6c\u56de\u65f6\uff0c\u4ea4\u6613\u7684\u6027\u8d28\u662f\u5426\u4f1a\u56e0\u6b64\u53d1\u751f\u53d8\u5316\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u5370\u5ea6\u653f\u5e9c\u4e9f\u9700\u91cd\u65b0\u5ba1\u89c6\u5176GST\u6761\u6b3e\uff0c\u5e76\u5bf9\u6346\u7ed1\u4f9b\u5e94\u91c7\u53d6\u66f4\u4e3a\u52a1\u5b9e\u7684\u6001\u5ea6\u3002\u653f\u5e9c\u9700\u8981\u5236\u5b9a\u660e\u786e\u7684\u6307\u5bfc\u65b9\u9488\u6765\u754c\u5b9a\u54ea\u4e9b\u5546\u54c1\u548c\u670d\u52a1\u5c5e\u4e8e\u201c\u81ea\u7136\u6346\u7ed1\u201d\uff0c\u54ea\u4e9b\u5c5e\u4e8e\u201c\u8f85\u52a9\u6027\u201d\u3002\u6b64\u5916\uff0c\u5f15\u5165\u4e0e\u5176\u4ed6\u6cd5\u57df\u7c7b\u4f3c\u7684\u6700\u4f4e\u9650\u5ea6\u89c4\u5219\u5c06\u6709\u52a9\u4e8e\u63d0\u4f9b\u4e9f\u9700\u7684\u660e\u786e\u6027\u3002\u5982\u679c\u7f3a\u4e4f\u6b64\u7c7b\u4fdd\u969c\u63aa\u65bd\uff0c\u4f01\u4e1a\u53ef\u80fd\u96be\u4ee5\u6709\u6548\u5730\u5236\u5b9a\u4fc3\u9500\u65b9\u6848\uff0c\u8fd9\u975e\u4f46\u4e0d\u80fd\u7b80\u5316\u7a0e\u52a1\u7ba1\u7406\uff0c\u53cd\u800c\u53ef\u80fd\u627c\u6740\u521b\u65b0\u5e76\u589e\u52a0\u6cd5\u5f8b\u7ea0\u7eb7\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u6298\u6263\u65b9\u6848<\/strong><\/span><\/h3>\n<figure id=\"attachment_634812\" aria-describedby=\"caption-attachment-634812\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634812 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Tanya-Garg.jpg\" alt=\"Tanya Garg\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634812\" class=\"wp-caption-text\"><strong>Tanya Garg<\/strong><br \/>\u526f\u4e3b\u4efb<br \/>Lakshmikumaran &amp; Sridharan Attorneys<br \/>\u65b0\u5fb7\u91cc\u529e\u4e8b\u5904<br \/>\u90ae\u7bb1: <a href=\"mailto:tanya.garg@lakshmisri.com\">tanya.garg@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u4f5c\u4e3a GST 2.0 \u6539\u9769\u7684\u4e00\u90e8\u5206\uff0c\u6298\u6263\u65b9\u6848\u7684\u5904\u7406\u65b9\u5f0f\u4e5f\u5c06\u53d1\u751f\u53d8\u5316\uff0c\u539f\u56e0\u662f\u53d6\u6d88\u4e86\u8981\u6c42\u5728\u4f9b\u5e94\u524d\u5fc5\u987b\u786e\u5b9a\u6298\u6263\u5e76\u5c06\u6298\u6263\u4e0e\u539f\u59cb\u4f9b\u5e94\u6302\u94a9\u7684\u5f3a\u5236\u6027\u6761\u4ef6\u3002<\/p>\n<p style=\"text-align: justify;\">\u867d\u7136\u8fd9\u4e00\u53d8\u5316\u5bf9\u884c\u4e1a\u6709\u5229\uff0c\u4f46\u4e5f\u5f15\u53d1\u4e86\u4eba\u4eec\u5bf9\u4f55\u79cd\u5b89\u6392\u7b26\u5408\u6298\u6263\u8d44\u683c\u7684\u56f0\u60d1\uff0c\u5c24\u5176\u662f\u5728GST\u5b9e\u65bd\u4e4b\u524d\uff0c\u5173\u4e8e\u201c\u6298\u6263\u201d\u4e00\u8bcd\u542b\u4e49\u7684\u6cd5\u5f8b\u754c\u5b9a\u5df2\u6839\u6df1\u8482\u56fa\uff0c\u8981\u6c42\u5fc5\u987b\u6709\u4e8b\u5148\u7ea6\u5b9a\u7684\u5b89\u6392\u3002<\/p>\n<p style=\"text-align: justify;\">\u884c\u4e1a\u6b63\u5728\u9002\u5e94GST\u7b2c251\/08\/2025\u53f7\u901a\u51fd\u4e2d\u5173\u4e8e\u7b2c\u4e09\u65b9\u6298\u6263\u7684\u6f84\u6e05\u6027\u89c4\u5b9a\u3002\u8be5\u901a\u51fd\u8981\u6c42\u5236\u9020\u5546\u548c\u6700\u7ec8\u5ba2\u6237\u4e4b\u95f4\u5fc5\u987b\u8fbe\u6210\u4ee5\u6298\u6263\u4ef7\u4f9b\u5e94\u5546\u54c1\u7684\u534f\u8bae\uff0c\u624d\u80fd\u5c06\u5236\u9020\u5546\u63d0\u4f9b\u7684\u6298\u6263\u8ba1\u5165\u7ecf\u9500\u5546\u5411\u6700\u7ec8\u5ba2\u6237\u6240\u505a\u4f9b\u5e94\u7684\u5e94\u7a0e\u4ef7\u503c\u4e2d\u3002<\/p>\n<p style=\"text-align: justify;\">\u56fd\u9645\u6cd5\u7406\u5b66\u5728\u6b64\u65b9\u9762\u5df2\u57fa\u672c\u8fbe\u6210\u4e00\u81f4\uff0c\u8ba4\u4e3a\u6b64\u7c7b\u6b3e\u9879\u5e94\u7eb3\u7a0e\uff0c\u539f\u56e0\u662f\u5236\u9020\u5546\u7684\u4ed8\u6b3e\u4e0e\u7ecf\u9500\u5546\u548c\u5ba2\u6237\u4e4b\u95f4\u7684\u4f9b\u5e94\u5b58\u5728\u76f4\u63a5\u8054\u7cfb\uff0c\u800c\u4e0d\u8bba\u7ecf\u9500\u5546\u548c\u5ba2\u6237\u4e4b\u95f4\u662f\u5426\u5b58\u5728\u534f\u8bae\u3002<\/p>\n<p style=\"text-align: justify;\">\u5c3d\u7ba1\u8be5\u901a\u51fd\u4f3c\u4e4e\u504f\u79bb\u4e86\u65e2\u5b9a\u7acb\u573a\uff0c\u4f46\u5b83\u53ef\u80fd\u5bf9\u7eb3\u7a0e\u4eba\u6709\u5229\u3002\u7136\u800c\uff0c\u4f55\u8c13\u201c\u6709\u6548\u534f\u8bae\u201d\u4ee5\u53ca\u6b64\u7c7b\u60c5\u51b5\u662f\u5426\u5c5e\u4e8e\u7b2c\u4e09\u65b9\u5bf9\u4ef7\u8303\u7574\u7b49\u95ee\u9898\u4ecd\u7136\u60ac\u800c\u672a\u51b3\u3002\u5982\u679c\u5f53\u5c40\u673a\u6784\u4e0d\u4f5c\u6f84\u6e05\uff0c\u7eb3\u7a0e\u4eba\u53ef\u80fd\u88ab\u8feb\u5bfb\u6c42\u53f8\u6cd5\u5e72\u9884\u6765\u89e3\u51b3\u8fd9\u4e9b\u6a21\u7cca\u4e4b\u5904\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u5e73\u884c\u7a0b\u5e8f<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u968f\u7740GST\u6cd5\u5f8b\u7684\u9010\u6b65\u5b8c\u5584\uff0c\u7eb3\u7a0e\u4eba\u9762\u4e34\u7684\u4e3b\u8981\u6311\u6218\u4e4b\u4e00\u662f\u4e0d\u540c\u7a0e\u52a1\u673a\u6784\u5c31\u76f8\u540c\u95ee\u9898\u542f\u52a8\u591a\u91cd\u7a0b\u5e8f\u3002\u8fd9\u4e9b\u591a\u91cd\u7a0b\u5e8f\u963b\u788d\u4e86\u4f01\u4e1a\u7684\u6b63\u5e38\u8fd0\u8425\uff0c\u8feb\u4f7f\u7eb3\u7a0e\u4eba\u5411\u66f4\u9ad8\u7ea7\u522b\u7684\u53f8\u6cd5\u673a\u6784\u5bfb\u6c42\u6551\u6d4e\u3002<\/p>\n<p style=\"text-align: justify;\">\u7531\u4e8e\u5404\u9ad8\u7b49\u6cd5\u9662\u66fe\u505a\u51fa\u76f8\u4e92\u51b2\u7a81\u7684\u88c1\u51b3\uff0c\u6709\u5173\u4e8b\u5b9c\u6700\u7ec8\u7531\u6700\u9ad8\u6cd5\u9662\u5728M\/s Armour Security (India) Ltd. \u4e00\u6848\u4f5c\u51fa\u88c1\u51b3\u3002\u6700\u9ad8\u6cd5\u9662\u8ba4\u4e3a\uff0c\u5f53\u5c40\u673a\u6784\u5b8c\u5168\u6709\u6743\u91c7\u53d6\u641c\u67e5\u3001\u6263\u62bc\u548c\u53d1\u51fa\u4f20\u7968\u7b49\u521d\u6b65\u8c03\u67e5\u884c\u52a8\uff0c\u76f4\u81f3\u5f97\u51fa\u5408\u7406\u7ed3\u8bba\u3002<\/p>\n<p style=\"text-align: justify;\">\u4f46\u662f\uff0c\u4e00\u65e6\u8c03\u67e5\u53d6\u5f97\u5408\u7406\u7ed3\u8bba\uff08\u4e0d\u4ec5\u5305\u62ec\u88c1\u5b9a\uff0c\u8fd8\u5305\u62ec\u8d23\u4ee4\u8bf4\u660e\u7406\u7531\u7684\u901a\u77e5\uff0c\u6216\u8005\u51b3\u5b9a\u5f7b\u5e95\u7ed3\u6848\uff09\uff0c\u5c31\u4e0d\u5f97\u518d\u5c31\u540c\u4e00\u95ee\u9898\u542f\u52a8\u5e73\u884c\u7a0b\u5e8f\u3002<\/p>\n<p style=\"text-align: justify;\">\u5c3d\u7ba1\u5df2\u6709\u660e\u786e\u7684\u88c1\u51b3\uff0c\u4f46\u4e2d\u592e\u548c\u5730\u65b9\u5404\u7ea7\u7a0e\u52a1\u673a\u5173\u4ecd\u5c31\u76f8\u540c\u95ee\u9898\u5411\u7eb3\u7a0e\u4eba\u53d1\u51fa\u5927\u91cf\u7684\u5e73\u884c\u901a\u77e5\u3002\u5728\u5927\u91cf\u7684\u60c5\u51b5\u4e0b\uff0c\u5373\u4f7f\u540c\u4e00\u4e2a\u95ee\u9898\u5728\u540c\u4e00\u65f6\u671f\u5df2\u7ecf\u88ab\u53d1\u51fa\u4e86\u8d23\u4ee4\u8bf4\u660e\u7406\u7531\u7684\u901a\u77e5\u4e66\u6216\u8005\u7ed3\u6848\u51fd\uff0c\u4ecd\u6709\u7a0e\u52a1\u673a\u5173\u518d\u6b21\u53d1\u51fa\u901a\u77e5\u3002<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u79cd\u505a\u6cd5\u4f1a\u5f15\u53d1\u4e0d\u5fc5\u8981\u7684\u8bc9\u8bbc\uff0c\u4e5f\u4f1a\u6270\u4e71\u4f01\u4e1a\u7684\u65e5\u5e38\u8fd0\u8425\u3002\u56e0\u6b64\uff0c\u6709\u5173\u90e8\u95e8\u5fc5\u987b\u53d1\u5e03\u660e\u786e\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u4ee5\u9632\u6b62\u6b64\u7c7b\u672c\u53ef\u907f\u514d\u7684\u8bc9\u8bbc\uff0c\u5e76\u786e\u4fdd\u7a0b\u5e8f\u7684\u4e00\u81f4\u6027\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u603b\u7ed3<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u8fd1\u671f\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff08GST\uff09\u6cd5\u5f8b\u5b9e\u65bd\u7684\u4e00\u7cfb\u5217\u6539\u9769\uff0c\u5305\u62ec\u9010\u6b65\u53d6\u6d88\u8865\u507f\u9644\u52a0\u7a0e\u3001\u964d\u4f4e\u7a0e\u7387\u6863\u6b21\u3001\u81ea\u52a8\u9000\u7a0e\u4ee5\u53ca\u7b80\u5316\u6ce8\u518c\u548c\u5408\u89c4\u6d41\u7a0b\uff0c\u90fd\u6e05\u6670\u5730\u4f53\u73b0\u4e86\u653f\u5e9c\u7cbe\u7b80\u7a0e\u6536\u7ed3\u6784\u7684\u610f\u56fe\u3002\u7136\u800c\uff0c\u653f\u5e9c\u5fc5\u987b\u53ca\u65f6\u53d1\u5e03\u6f84\u6e05\u6587\u4ef6\uff0c\u4ee5\u89e3\u51b3\u73b0\u6709\u7684\u6f0f\u6d1e\u548c\u6a21\u7cca\u4e4b\u5904\u3002<\/p>\n<p style=\"text-align: justify;\">\u968f\u7740\u5370\u5ea6\u6301\u7eed\u878d\u5165\u5168\u7403\u7ecf\u6d4e\uff0c\u5c06\u5176\u5546\u54c1\u548c\u670d\u52a1\u7a0e\uff08GST\uff09\u6cd5\u5f8b\u4e0e\u56fd\u9645\u6700\u4f73\u5b9e\u8df5\u63a5\u8f68\uff0c\u5c06\u6709\u52a9\u4e8e\u63d0\u9ad8\u4e00\u81f4\u6027\uff0c\u5e76\u589e\u5f3a\u6295\u8d44\u8005\u7684\u4fe1\u5fc3\u548c\u5168\u7403\u7ade\u4e89\u529b\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter wp-image-493825 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/>LAKSHMIKUMARAN &amp; SRIDHARAN ATTORNEYS<\/strong><br \/>\n7th Floor, Tower E, World Trade Centre,<br \/>\nNauroji Nagar<br \/>\nNew Delhi \u2013 110 029, India<br \/>\n\u90ae\u7bb1: <a href=\"mailto:arnab.bhattacharya@lakshmisri.com\">arnab.bhattacharya@lakshmisri.com<\/a><br \/>\n\u7535\u8bdd: +91 8287613705<br \/>\n<a href=\"http:\/\/www.lakshmisri.com\">www.lakshmisri.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #0b4a6f;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #377066;\">\u56de\u5230\u9876\u90e8<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u83f2\u5f8b\u5bbe\u7a0e\u6536\u653f\u7b56\u7684\u53d1\u5c55<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u83f2\u5f8b\u5bbe\u8d22\u653f\u90e8\u63a8\u884c\u4e86\u4e00\u9879\u5206\u9636\u6bb5\u7684\u7efc\u5408\u6027\u7a0e\u6536\u6539\u9769\u8ba1\u5212\uff0c\u8be5\u8ba1\u5212\u59cb\u4e8e2018\u5e74\u300a\u52a0\u901f\u548c\u5305\u5bb9\u6027\u7a0e\u6536\u6539\u9769\u6cd5\u300b\u7684\u9881\u5e03\uff0c\u5e76\u4e8e2025\u5e74\u968f\u7740\u300a\u8d44\u672c\u5e02\u573a\u6548\u7387\u4fc3\u8fdb\u6cd5\u6848\u300b\uff08CMEPA\uff09\u7684\u901a\u8fc7\u800c\u5b8c\u6210\uff0c\u8be5\u6cd5\u6848\u662f\u8be5\u8ba1\u5212\u7684\u7b2c\u56db\u4e2a\u4e5f\u662f\u6700\u540e\u4e00\u4e2a\u6539\u9769\u65b9\u6848\u3002\u6574\u4f53\u6765\u770b\uff0c\u8fd9\u4e9b\u63aa\u65bd\u5171\u540c\u4f53\u73b0\u4e86\u83f2\u5f8b\u5bbe\u6301\u7eed\u81f4\u529b\u4e8e\u6784\u5efa\u66f4\u7b80\u5355\u3001\u66f4\u516c\u5e73\u548c\u66f4\u9ad8\u6548\u7684\u7a0e\u6536\u4f53\u7cfb\uff0c\u5e76\u8425\u9020\u80fd\u591f\u9002\u5e94\u533a\u57df\u548c\u5168\u7403\u7ecf\u6d4e\u53d8\u5316\u7684\u8425\u5546\u73af\u5883\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u300a<\/strong><strong>\u4f01\u4e1a\u590d\u82cf\u548c\u7a0e\u6536\u6fc0\u52b1\u6cd5\u6848\u300b\uff08<\/strong><strong>CREATE<\/strong><strong>\u6cd5\u6848\uff09<\/strong><\/span><\/h3>\n<figure id=\"attachment_634856\" aria-describedby=\"caption-attachment-634856\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634856 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Deborah-S-Acosta-Cajustin.jpg\" alt=\"Deborah S Acosta-Cajustin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634856\" class=\"wp-caption-text\"><strong>Deborah S Acosta-Cajustin<\/strong><br \/>\u8d44\u6df1\u5408\u4f19\u4eba<br \/>PunoLaw \u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u9a6c\u5c3c\u62c9<br \/>\u7535\u8bdd: +63 2 8631 1261<br \/>\u90ae\u7bb1: <a href=\"mailto:dsacosta@punolaw.com\">dsacosta@punolaw.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u7b2c11534\u53f7\u5171\u548c\u56fd\u6cd5\u6848\uff0c\u5373\u300a\u4f01\u4e1a\u590d\u82cf\u548c\u7a0e\u6536\u6fc0\u52b1\u6cd5\u6848\u300b\uff08CREATE\u6cd5\u6848\uff09\uff0c\u4e8e2021\u5e744\u670811\u65e5\u751f\u6548\u3002\u8be5\u6cd5\u6848\u65e8\u5728\u63d0\u5347\u516c\u53f8\u7a0e\u5236\u5ea6\u7684\u516c\u5e73\u6027\u548c\u6548\u7387\uff0c\u5efa\u7acb\u66f4\u5177\u9002\u5e94\u6027\u548c\u5168\u7403\u7ade\u4e89\u529b\u7684\u7a0e\u6536\u6fc0\u52b1\u5236\u5ea6\uff0c\u5e76\u4e3a\u4f01\u4e1a\u7684\u590d\u82cf\u63d0\u4f9b\u652f\u6301\u3002<\/p>\n<p style=\"text-align: justify;\">\u300a\u4f01\u4e1a\u590d\u82cf\u548c\u7a0e\u6536\u6fc0\u52b1\u6cd5\u6848\u300b\u5bf9\u300a\u56fd\u5bb6\u7a0e\u52a1\u6cd5\u5178\u300b\uff08\u7b80\u79f0\u300a\u7a0e\u6cd5\u300b\uff09\u7684\u82e5\u5e72\u6761\u6b3e\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u4e3b\u8981\u5c06\u56fd\u5185\u5916\u516c\u53f8\u7684\u4e00\u822c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u964d\u81f325%\u3002\u5bf9\u4e8e\u51c0\u5e94\u7a0e\u6240\u5f97\u989d\u8d85\u8fc7500\u4e07\u6bd4\u7d22\uff0884,900\u7f8e\u5143\uff09\u4e14\u603b\u8d44\u4ea7\uff08\u4e0d\u5305\u62ec\u529e\u516c\u573a\u6240\u3001\u5382\u623f\u548c\u8bbe\u5907\u6240\u5728\u571f\u5730\uff09\u4e0d\u8d85\u8fc71\u4ebf\u6bd4\u7d22\u7684\u672c\u56fd\u516c\u53f8\uff0c\u53ef\u9002\u7528\u8f83\u4f4e\u7684 20%\u7a0e\u7387\u3002<\/p>\n<p style=\"text-align: justify;\">\u8be5\u6cd5\u6848\u8fd8\u5bf9\u5168\u56fd\u7684\u7a0e\u6536\u6fc0\u52b1\u673a\u5236\u8fdb\u884c\u4e86\u5168\u9762\u6539\u9769\uff0c\u4ee5\u5efa\u7acb\u4e00\u4e2a\u66f4\u5177\u9002\u5e94\u6027\u548c\u5168\u7403\u7ade\u4e89\u529b\uff0c\u5e76\u4ee5\u7ee9\u6548\u4e3a\u57fa\u7840\u3001\u5177\u6709\u9488\u5bf9\u6027\u3001\u53d7\u65f6\u95f4\u9650\u5236\u4e14\u900f\u660e\u7684\u7a0e\u6536\u6fc0\u52b1\u4f53\u7cfb\u3002\u6ce8\u518c\u5546\u4e1a\u4f01\u4e1a\uff08RBEs\uff09\u53ef\u4ee5\u9009\u62e9\u4eab\u53d7\u6240\u5f97\u7a0e\u514d\u7a0e\u671f\uff08ITH\uff09\u6216\u5f3a\u5316\u6263\u9664\u673a\u5236\uff08EDR\uff09\u3002\u5728\u6fc0\u52b1\u671f\u5c4a\u6ee1\u540e\uff0c\u6ce8\u518c\u4f01\u4e1a\u5c06\u6839\u636e\u5176\u5728\u6295\u8d44\u4fc3\u8fdb\u673a\u6784\u7684\u6ce8\u518c\u6761\u6b3e\uff0c\u9002\u75285%\u7684\u7279\u6b8a\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u6216\u8005\u6309\u7167\u4e00\u822c\u7a0e\u7387\u7eb3\u7a0e\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u300a\u4f01\u4e1a\u590d\u82cf\u548c\u7a0e\u6536\u6fc0\u52b1\u6cd5\u6848\u2014\u2014\u6700\u5927\u5316\u91cd\u632f\u7ecf\u6d4e\u673a\u4f1a\u300b\uff08<\/strong><strong>CREATE MORE<\/strong><strong>\u6cd5\u6848\uff09<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u7b2c12066\u53f7\u5171\u548c\u56fd\u6cd5\u6848\uff0c\u5373\u300a\u4f01\u4e1a\u590d\u82cf\u548c\u7a0e\u6536\u6fc0\u52b1\u6cd5\u6848\u2014\u2014\u6700\u5927\u5316\u91cd\u632f\u7ecf\u6d4e\u673a\u4f1a\u300b\uff08CREATE MORE\u6cd5\u6848\uff09\uff0c\u4e8e2024\u5e7411\u670828\u65e5\u751f\u6548\uff0c\u5bf9\u300a\u4f01\u4e1a\u590d\u82cf\u548c\u7a0e\u6536\u6fc0\u52b1\u6cd5\u6848\u300b\u4e2d\u63d0\u51fa\u7684\u6fc0\u52b1\u63aa\u65bd\u6846\u67b6\u8fdb\u884c\u4e86\u5b8c\u5584\u548c\u6269\u5c55\u3002\u5176\u5173\u952e\u6539\u9769\u4e4b\u4e00\u662f\u5c06\u6ce8\u518c\u5546\u4e1a\u4f01\u4e1a\uff08\u65e0\u8bba\u662f\u56fd\u5185\u4f01\u4e1a\u8fd8\u662f\u5916\u56fd\u5e38\u9a7b\u4f01\u4e1a\uff09\u5728\u5f3a\u5316\u6263\u9664\u673a\u5236\u4e0b\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4ece 25%\u964d\u81f3 20%\u3002<\/p>\n<p style=\"text-align: justify;\">\u9664\u4e86\u964d\u4f4e\u6240\u5f97\u7a0e\u7a0e\u7387\u5916\uff0cCREATE MORE\u6cd5\u6848\u8fd8\u8fdb\u4e00\u6b65\u6269\u5927\u4e86\u53ef\u6263\u9664\u9879\u76ee\u7684\u8303\u56f4\uff0c\u4ee5\u63d0\u9ad8\u8fd0\u8425\u6548\u7387\u3002\u4f8b\u5982\uff0c\u7535\u529b\u8d39\u7528\u7684\u53ef\u6263\u9664\u6bd4\u4f8b\u4ece50%\u63d0\u9ad8\u5230\u4e86100%\uff0c\u76f4\u63a5\u60e0\u53ca\u4e86\u9ad8\u80fd\u8017\u884c\u4e1a\u3002<\/p>\n<p style=\"text-align: justify;\">\u6b64\u5916\uff0c\u8be5\u6cd5\u6848\u8fd8\u5bf9\u51c0\u7ecf\u8425\u4e8f\u635f\u7ed3\u8f6c\uff08NOLCO\uff09\u89c4\u5219\u8fdb\u884c\u4e86\u66f4\u4e3a\u7075\u6d3b\u7684\u8c03\u6574\uff0c\u5141\u8bb8\u4f01\u4e1a\u5728\u5176\u6240\u5f97\u7a0e\u514d\u7a0e\u671f\uff08ITH\uff09\u6700\u540e\u4e00\u5e74\u7ed3\u675f\u540e\u7684\u4e94\u5e74\u5185\u7ed3\u8f6c\u4e8f\u635f\uff0c\u800c\u5728\u6b64\u4e4b\u524d\uff0c\u4e8f\u635f\u53ea\u80fd\u5728\u5546\u4e1a\u8fd0\u8425\u5f00\u59cb\u540e\u7684\u524d\u4e09\u5e74\u5185\u7ed3\u8f6c\uff0c\u800c\u6b64\u65f6\u4f01\u4e1a\u4ecd\u5904\u4e8e\u6240\u5f97\u7a0e\u514d\u7a0e\u671f\u95f4\uff0c\u901a\u5e38\u5c1a\u672a\u4ea7\u751f\u53ef\u7528\u4e8e\u62b5\u6263NOLCO\u7684\u5e94\u7a0e\u6536\u5165\u3002<\/p>\n<figure id=\"attachment_634859\" aria-describedby=\"caption-attachment-634859\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634859 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Keanu-P-Castaneda.jpg\" alt=\"Keanu P Casta\u00f1eda\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634859\" class=\"wp-caption-text\"><strong>Keanu P Casta\u00f1eda<\/strong><br \/>\u5f8b\u5e08<br \/>PunoLaw \u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u9a6c\u5c3c\u62c9<br \/>\u7535\u8bdd: +63 2 8631 1261<br \/>\u90ae\u7bb1: <a href=\"mailto:kpcastaneda@punolaw.com\">kpcastaneda@punolaw.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6b64\u5916\uff0cCREATE MORE\u6cd5\u6848\u660e\u786e\u6307\u51fa\uff0c5%\u7684\u7279\u6b8a\u4f01\u4e1a\u6240\u5f97\u7a0e\u5c06\u53d6\u4ee3\u6240\u6709\u56fd\u5bb6\u548c\u5730\u65b9\u7a0e\u6536\uff0c\u5305\u62ec\u5730\u65b9\u8d39\u7528\u548c\u6536\u8d39\u3002\u540c\u65f6\uff0c\u300a\u7a0e\u6cd5\u300b\u65b0\u589e\u4e86\u4e00\u6761\u89c4\u5b9a\uff0c\u5141\u8bb8\u5730\u65b9\u653f\u5e9c\u5355\u4f4d\uff08LGUs\uff09\u5bf9\u6ce8\u518c\u5546\u4e1a\u4f01\u4e1a\u6309\u5176\u603b\u6536\u5165\u5f81\u6536\u4e0d\u8d85\u8fc72%\u7684\u5730\u65b9\u7a0e\u3002\u8be5\u5730\u65b9\u7a0e\u5728\u6240\u5f97\u7a0e\u514d\u7a0e\u671f\u6216\u5f3a\u5316\u6263\u9664\u673a\u5236\u671f\u95f4\u53d6\u4ee3\u6240\u6709\u5730\u65b9\u7a0e\u3001\u8d39\u7528\u548c\u6536\u8d39\uff0c\u4ece\u800c\u5728\u56fd\u5bb6\u5c42\u9762\u7684\u6295\u8d44\u6fc0\u52b1\u4e0e\u5730\u65b9\u8d22\u653f\u6536\u5165\u4e4b\u95f4\u53d6\u5f97\u5e73\u8861\u3002<\/p>\n<p style=\"text-align: justify;\">CREATE MORE\u6cd5\u6848\u8fd8\u5b8c\u5584\u4e86\u5173\u4e8e\u6ce8\u518c\u8fdb\u53e3\u4f01\u4e1a\u548c\u6ce8\u518c\u9ad8\u4ef7\u503c\u56fd\u5185\u5e02\u573a\u4f01\u4e1a\u5728\u8fdb\u53e3\u73af\u8282\u4eab\u53d7\u589e\u503c\u7a0e\u514d\u7a0e\uff0c\u4ee5\u53ca\u5728\u672c\u5730\u91c7\u8d2d\u73af\u8282\u9002\u7528\u589e\u503c\u7a0e\u96f6\u7a0e\u7387\u7684\u76f8\u5173\u89c4\u5b9a\u3002<\/p>\n<p style=\"text-align: justify;\">\u8be5\u6cd5\u6848\u73b0\u5df2\u660e\u786e\u5c06\u4e0e\u6ce8\u518c\u51fa\u53e3\u4f01\u4e1a\u548c\u6ce8\u518c\u9ad8\u4ef7\u503c\u56fd\u5185\u5e02\u573a\u4f01\u4e1a\u7684\u6ce8\u518c\u6d3b\u52a8\u76f4\u63a5\u76f8\u5173\u7684\u4ea4\u6613\u7eb3\u5165\u9002\u7528\u8303\u56f4\uff0c\u4f8b\u5982\u6e05\u6d01\u3001\u5b89\u4fdd\u3001\u8d22\u52a1\u3001\u54a8\u8be2\u3001\u8425\u9500\u548c\u884c\u653f\u670d\u52a1\u2014\u2014\u5305\u62ec\u4eba\u529b\u8d44\u6e90\u3001\u6cd5\u5f8b\u548c\u4f1a\u8ba1\u652f\u6301\u7b49\u3002\u6b64\u9879\u6f84\u6e05\u6d88\u9664\u4e86\u957f\u671f\u4ee5\u6765\u56e0\u89c4\u5b9a\u4e0d\u591f\u660e\u786e\u800c\u5bfc\u81f4\u4e89\u8bae\uff0c\u5e76\u9020\u6210\u4eab\u53d7\u589e\u503c\u7a0e\u76f8\u5173\u4f18\u60e0\u5ef6\u8bef\u7684\u60c5\u5f62\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u540e\uff0c\u9274\u4e8e\u5168\u7403\u6b63\u5728\u5411\u7075\u6d3b\u5de5\u4f5c\u6a21\u5f0f\u8f6c\u53d8\uff0cCREATE MORE\u6cd5\u6848\u5f3a\u8c03\uff0c\u6ce8\u518c\u5546\u4e1a\u4f01\u4e1a\u53ef\u4ee5\u91c7\u7528\u6df7\u5408\u529e\u516c\u3001\u8fdc\u7a0b\u529e\u516c\u7b49\u7075\u6d3b\u5de5\u4f5c\u5b89\u6392\uff0c\u53ea\u8981\u6ee1\u8db3\u5408\u89c4\u6027\u548c\u62a5\u544a\u8981\u6c42\uff0c\u5373\u53ef\u7ee7\u7eed\u4eab\u53d7\u7a0e\u6536\u6fc0\u52b1\u3002\u8fd9\u4e00\u653f\u7b56\u4e0e\u5168\u7403\u5546\u4e1a\u8d8b\u52bf\u76f8\u4e00\u81f4\uff0c\u5e76\u6709\u52a9\u4e8e\u63d0\u5347\u52b3\u52a8\u529b\u7684\u9002\u5e94\u6027\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u300a\u4e0d\u52a8\u4ea7\u4f30\u4ef7\u548c\u8bc4\u4f30\u6539\u9769\u6cd5\u6848\u300b\uff08<\/strong><strong>RPVARA<\/strong><strong>\u6cd5\u6848\uff09<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u7b2c12001\u53f7\u5171\u548c\u56fd\u6cd5\u6848\uff0c\u5373\u300a\u4e0d\u52a8\u4ea7\u4f30\u4ef7\u548c\u8bc4\u4f30\u6539\u9769\u6cd5\u6848\u300b\uff08RPVARA\uff09\uff0c\u4e8e2024\u5e747\u67085\u65e5\u751f\u6548\u3002\u8be5\u6cd5\u6848\u65e8\u5728\u89e3\u51b3\u83f2\u5f8b\u5bbe\u7a0e\u6536\u4e2d\u957f\u671f\u5b58\u5728\u7684\u4e00\u4e2a\u6df7\u4e71\u95ee\u9898\uff0c\u5373\u4e0d\u52a8\u4ea7\u7684\u6b63\u786e\u4f30\u503c\u95ee\u9898\u3002<\/p>\n<p style=\"text-align: justify;\">\u5728RPVARA\u6cd5\u6848\u5b9e\u65bd\u4e4b\u524d\uff0c\u4e0d\u52a8\u4ea7\u4f30\u503c\u5b58\u5728\u5197\u4f59\u3002\u56fd\u5bb6\u653f\u5e9c\u901a\u8fc7\u56fd\u5bb6\u7a0e\u52a1\u4e13\u5458\u4ee5\u53ca\u5730\u65b9\u653f\u5e9c\u901a\u8fc7\u5730\u65b9\u8bc4\u4f30\u5458\u540c\u65f6\u62e5\u6709\u786e\u5b9a\u4e0d\u52a8\u4ea7\u4f30\u503c\u7684\u6743\u529b\u3002\u66f4\u590d\u6742\u7684\u662f\uff0c\u6bcf\u4e2a\u5730\u65b9\u653f\u5e9c\u5355\u4f4d\u90fd\u53ef\u81ea\u884c\u91c7\u7528\u5176\u4f30\u503c\u4f9d\u636e\u548c\u6807\u51c6\uff0c\u800c\u8fd9\u4e9b\u6807\u51c6\u4ec5\u9002\u7528\u4e8e\u5176\u8f96\u533a\u8303\u56f4\u3002<\/p>\n<p style=\"text-align: justify;\">RPVARA\u6cd5\u6848\u7684\u4e3b\u8981\u76ee\u6807\u4e4b\u4e00\u662f\u786e\u7acb\u5e02\u573a\u4ef7\u503c\u786e\u7acb\u4e3a\u6240\u6709\u4e0d\u52a8\u4ea7\u7684\u552f\u4e00\u8bc4\u4f30\u57fa\u51c6\uff0c\u4ece\u800c\u65e0\u9700\u8fdb\u884c\u91cd\u590d\u8bc4\u4f30\uff0c\u5e76\u7b80\u5316\u4e0d\u52a8\u4ea7\u7a0e\u4ee5\u53ca\u5176\u4ed6\u57fa\u4e8e\u4e0d\u52a8\u4ea7\u8bc4\u4f30\u7684\u7a0e\u79cd\u7684\u8bc4\u4f30\u6d41\u7a0b\u3002<\/p>\n<figure id=\"attachment_634865\" aria-describedby=\"caption-attachment-634865\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634865 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/John-Edcel-Q-Andes.jpg\" alt=\"John Edcel Q Andes\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634865\" class=\"wp-caption-text\"><strong>John Edcel Q Andes<\/strong><br \/>\u5f8b\u5e08<br \/>PunoLaw \u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u9a6c\u5c3c\u62c9<br \/>\u7535\u8bdd: +63 2 8631 1261<br \/>\u90ae\u7bb1: <a href=\"mailto:jqandes@punolaw.com\">jqandes@punolaw.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u4e3a\u5b9e\u73b0\u8fd9\u4e00\u6807\u51c6\u5316\u76ee\u6807\uff0c\u5730\u65b9\u653f\u5e9c\u8d22\u653f\u5c40\u88ab\u6388\u6743\u5236\u5b9a\u5e76\u7ef4\u62a4\u83f2\u5f8b\u5bbe\u4f30\u4ef7\u6807\u51c6\uff08PVS\uff09\uff0c\u4f7f\u5176\u4e0e\u56fd\u9645\u89c4\u8303\u4fdd\u6301\u4e00\u81f4\u3002\u8fd9\u4e9b\u6807\u51c6\u5c06\u6307\u5bfc\u5730\u65b9\u8bc4\u4f30\u5458\u7f16\u5236\u5e02\u573a\u4ef7\u503c\u8868\uff08SMVs\uff09\u3002\u8fd9\u4e9b\u5e02\u573a\u4ef7\u503c\u8868\u5c06\u4f5c\u4e3a\u5730\u65b9\u548c\u56fd\u5bb6\u7a0e\u6536\u7684\u7edf\u4e00\u4f30\u4ef7\u57fa\u7840\u3002<\/p>\n<p style=\"text-align: justify;\">\u7136\u800c\uff0c\u4e0a\u8ff0\u6539\u9769\u80fd\u5426\u6210\u529f\u5b9e\u65bd\u4ecd\u6709\u5f85\u89c2\u5bdf\uff0c\u56e0\u4e3a\u5404\u5730\u65b9\u653f\u5e9c\u5355\u4f4d\u7684\u5e02\u573a\u4ef7\u503c\u8868\u5728RPVARA\u6cd5\u6848\u751f\u6548\u540e\u7684\u4e24\u5e74\u8fc7\u6e21\u671f\u5185\uff08\u76f4\u81f32026\u5e747\u67084\u65e5\uff09\u4ecd\u5728\u786e\u5b9a\u4e2d\u3002<\/p>\n<p style=\"text-align: justify;\">RPVARA\u6cd5\u6848\u7684\u53e6\u4e00\u4e2a\u4e3b\u8981\u76ee\u6807\u662f\u5efa\u7acb\u4e00\u4e2a\u5168\u9762\u4e14\u6700\u65b0\u7684\u4e0d\u52a8\u4ea7\u4ea4\u6613\u4e0e\u7533\u62a5\u7535\u5b50\u6570\u636e\u5e93\u3002\u8be5\u6570\u636e\u5e93\u5c06\u5728\u9075\u5faa\u5730\u65b9\u653f\u5e9c\u8d22\u653f\u5c40\u5236\u5b9a\u7684\u6307\u5bfc\u65b9\u9488\u7684\u524d\u63d0\u4e0b\uff0c\u514d\u8d39\u5411\u5173\u952e\u5229\u76ca\u76f8\u5173\u65b9\u63d0\u4f9b\uff0c\u5305\u62ec\u5730\u65b9\u653f\u5e9c\u5355\u4f4d\u3001\u56fd\u5bb6\u653f\u5e9c\u673a\u6784\u4ee5\u53ca\u79c1\u8425\u90e8\u95e8\u3002<\/p>\n<p style=\"text-align: justify;\">\u9664\u4e86\u63d0\u9ad8\u900f\u660e\u5ea6\u4e4b\u5916\uff0c\u8be5\u6570\u636e\u5e93\u8fd8\u5c06\u901a\u8fc7\u534f\u52a9\u8bc4\u4f30\u5458\u66f4\u65b0\u548c\u4fee\u8ba2\u5e02\u573a\u4ef7\u503c\u8868\u6765\u6539\u5584\u7a0e\u6536\u7ba1\u7406\u3002\u4e0e\u6b64\u76f8\u5173\uff0cRPVARA\u6cd5\u6848\u8fd8\u8981\u6c42\u5730\u65b9\u653f\u5e9c\u5355\u4f4d\u901a\u8fc7\u7a0e\u6536\u5730\u56fe\u6280\u672f\u3001\u8f6f\u4ef6\u652f\u6301\u7684\u4f30\u503c\u7cfb\u7edf\u4ee5\u53ca\u8ba1\u7b97\u673a\u5316\u7684\u8bb0\u5f55\u7ba1\u7406\uff0c\u5b9e\u73b0\u5bf9\u4e0d\u52a8\u4ea7\u7a0e\u7684\u81ea\u52a8\u5316\u7ba1\u7406\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u540e\uff0cRPVARA\u6cd5\u6848\u8fd8\u901a\u8fc7\u4e3a\u751f\u6548\u524d\u672a\u7f34\u7eb3\u4e0d\u52a8\u4ea7\u7a0e\u53ca\u5176\u7f5a\u6b3e\u3001\u9644\u52a0\u8d39\u548c\u5229\u606f\u7684\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u7a0e\u6536\u5bbd\u514d\uff0c\u4ee5\u6fc0\u52b1\u62d6\u6b20\u7a0e\u6b3e\u7684\u7eb3\u7a0e\u4eba\u9075\u5b88\u7eb3\u7a0e\u89c4\u5b9a\u3002\u8be5\u7a0e\u6536\u5bbd\u514d\u53ef\u5728\u8be5\u6cd5\u6848\u751f\u6548\u540e\u7684\u4e24\u5e74\u5185\u7533\u8bf7\uff0c\u6216\u76f4\u81f32026\u5e747\u67084\u65e5\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><strong>\u300a\u8d44\u672c\u5e02\u573a\u6548\u7387\u4fc3\u8fdb\u6cd5\u6848\u300b\uff08<\/strong><strong>CMEPA<\/strong><strong>\u6cd5\u6848\uff09<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">\u7b2c12214\u53f7\u5171\u548c\u56fd\u6cd5\u6848\uff0c\u5373\u300a\u8d44\u672c\u5e02\u573a\u6548\u7387\u4fc3\u8fdb\u6cd5\u6848\u300b\uff08CMEPA\uff09\uff0c\u4e8e2025\u5e747\u67081\u65e5\u751f\u6548\u3002\u8be5\u6cd5\u6848\u65e8\u5728\u901a\u8fc7\u7b80\u5316\u7a0e\u52a1\u7ba1\u7406\u3001\u7edf\u4e00\u7a0e\u7387\u4ee5\u53ca\u964d\u4f4e\u6295\u8d44\u8005\u8fdb\u5165\u58c1\u5792\uff0c\u589e\u5f3a\u83f2\u5f8b\u5bbe\u8d44\u672c\u5e02\u573a\u7684\u6548\u7387\uff0c\u5e76\u4ee5\u6b64\u5438\u5f15\u66f4\u591a\u6295\u8d44\u3002<\/p>\n<p style=\"text-align: justify;\">\u300a\u8d44\u672c\u5e02\u573a\u6548\u7387\u4fc3\u8fdb\u6cd5\u6848\u300b\u5bf9\u5173\u952e\u6295\u8d44\u76f8\u5173\u7a0e\u79cd\u5b9e\u65bd\u4e86\u7edf\u4e00\u7684\u51cf\u7a0e\u63aa\u65bd\u3002\u4f8b\u5982\uff0c\u5bf9\u4e8e\u901a\u8fc7\u672c\u5730\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u5e76\u4ea4\u6613\u7684\u80a1\u7968\uff0c\u5176\u80a1\u7968\u4ea4\u6613\u7a0e\u5df2\u4ece0.6%\u964d\u81f3\u9500\u552e\u603b\u4ef7\uff08\u5373\u6240\u552e\u80a1\u7968\u7684\u8d27\u5e01\u4ef7\u503c\u603b\u989d\uff09\u76840.1%\u3002\u6309\u7167\u6807\u51c6\u5316\u653f\u7b56\uff0c\u8fd9\u4e00\u964d\u4f4e\u540e\u76840.1%\u7684\u7a0e\u7387\u540c\u6837\u9002\u7528\u4e8e\u901a\u8fc7\u5916\u56fd\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u5e76\u4ea4\u6613\u7684\u56fd\u5185\u80a1\u7968\u3002<\/p>\n<p style=\"text-align: justify;\">\u5bf9\u4e8e\u672a\u4e0a\u5e02\u7684\u56fd\u5185\u80a1\u7968\uff0c\u539f\u6709\u7684\u9488\u5bf9\u51c0\u8d44\u672c\u6536\u76ca\u768415%\u7684\u6700\u7ec8\u8d44\u672c\u5229\u5f97\u7a0e\uff08CGT\uff09\u4ecd\u4fdd\u6301\u4e0d\u53d8\uff0c\u4f46\u8be515%\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u9002\u7528\u8303\u56f4\u73b0\u5df2\u6269\u5927\u81f3\u56fd\u5185\u4f01\u4e1a\u53ca\u5c45\u6c11\u51fa\u552e\u7684\u672a\u4e0a\u5e02\u5916\u56fd\u80a1\u7968\uff0c\u4ece\u800c\u4e3a\u6295\u8d44\u5916\u56fd\u8bc1\u5238\u521b\u9020\u4e86\u516c\u5e73\u7684\u7ade\u4e89\u73af\u5883\u3002\u9700\u8981\u6307\u51fa\u7684\u662f\uff0c\u6b64\u524d\u672a\u4e0a\u5e02\u5916\u56fd\u80a1\u7968\u7684\u8d44\u672c\u5229\u5f97\u9700\u6309\u7d2f\u8fdb\u7a0e\u7387\u7f34\u7eb3\uff0c\u4e2a\u4eba\u5c45\u6c11\u6295\u8d44\u8005\u7684\u7a0e\u7387\u6700\u9ad8\u53ef\u8fbe35%\uff0c\u800c\u4f01\u4e1a\u5219\u9002\u752820%\u81f325%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u3002<\/p>\n<p style=\"text-align: justify;\">\u9996\u6b21\u53d1\u884c\u80a1\u7968\u7684\u5370\u82b1\u7a0e\u5df2\u4e0e\u503a\u52a1\u5de5\u5177\u548c\u503a\u5238\u7684\u5370\u82b1\u7a0e\u6807\u7edf\u4e00\uff0c\u5747\u6309\u4ea4\u6613\u4ef7\u503c\u7684 0.75%\u5f81\u6536\uff0c\u6b64\u524d\u5219\u6309\u80a1\u7968\u9762\u503c\u76841%\u5f81\u6536\u3002<\/p>\n<p style=\"text-align: justify;\">\u300a\u8d44\u672c\u5e02\u573a\u6548\u7387\u4fc3\u8fdb\u6cd5\u6848\u300b\u5c06\u5927\u591a\u6570\u5f62\u5f0f\u7684\u88ab\u52a8\u6295\u8d44\u6536\u76ca\u7684\u7a0e\u6536\u7edf\u4e00\u8bbe\u5b9a\u4e3a 20%\u7684\u56fa\u5b9a\u7a0e\u7387\uff0c\u4ece\u800c\u7b80\u5316\u4e86\u5408\u89c4\u6d41\u7a0b\u5e76\u63d0\u9ad8\u4e86\u900f\u660e\u5ea6\u3002\u901a\u8fc7\u8fd9\u4e9b\u6539\u9769\uff0c\u83f2\u5f8b\u5bbe\u7684\u6295\u8d44\u5e02\u573a\u5728\u533a\u57df\u5185\u7684\u7ade\u4e89\u529b\u5c06\u5f97\u5230\u589e\u5f3a\uff0c\u5e76\u5bf9\u56fd\u5185\u5916\u6295\u8d44\u8005\u66f4\u5177\u5438\u5f15\u529b\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"wp-image-634842 size-medium aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-300x88.jpg\" alt=\"\" width=\"300\" height=\"88\" \/>PUNOLAW<\/strong><br \/>\n33rd Floor, The Podium West Tower, 12 ADB<br \/>\nAvenue, Ortigas Center<br \/>\nMandaluyong City, Philippines 1550<br \/>\n\u7535\u8bdd: +63 2 8631 1261<br \/>\n\u90ae\u7bb1: <a href=\"mailto:info@punolaw.com\">info@punolaw.com<\/a><br \/>\n<a href=\"http:\/\/www.punolaw.com\">www.punolaw.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background: #0b4a6f;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px 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