{"id":2719,"date":"2026-02-04T13:45:03","date_gmt":"2026-02-04T13:45:03","guid":{"rendered":"https:\/\/tplaw.asia\/%e6%9c%aa%e5%88%86%e7%b1%bb\/%e6%b3%b0%e5%b9%b3%e7%a0%94%e7%a9%b6%ef%bd%9c%e5%a4%96%e8%b5%84%e4%bc%81%e4%b8%9a%e5%9c%a8%e6%b3%b0%e6%88%90%e7%ab%8b%e8%81%94%e5%90%88%e4%bd%93%ef%bc%88joint-venture%ef%bc%89%e5%ae%9e%e8%b7%b5\/"},"modified":"2026-02-04T13:45:03","modified_gmt":"2026-02-04T13:45:03","slug":"%e6%b3%b0%e5%b9%b3%e7%a0%94%e7%a9%b6%ef%bd%9c%e5%a4%96%e8%b5%84%e4%bc%81%e4%b8%9a%e5%9c%a8%e6%b3%b0%e6%88%90%e7%ab%8b%e8%81%94%e5%90%88%e4%bd%93%ef%bc%88joint-venture%ef%bc%89%e5%ae%9e%e8%b7%b5","status":"publish","type":"post","link":"https:\/\/tplaw.asia\/zh-hans\/legal-insights-cn\/%e6%b3%b0%e5%b9%b3%e7%a0%94%e7%a9%b6%ef%bd%9c%e5%a4%96%e8%b5%84%e4%bc%81%e4%b8%9a%e5%9c%a8%e6%b3%b0%e6%88%90%e7%ab%8b%e8%81%94%e5%90%88%e4%bd%93%ef%bc%88joint-venture%ef%bc%89%e5%ae%9e%e8%b7%b5\/","title":{"rendered":"\u6cf0\u5e73\u7814\u7a76\uff5c\u5916\u8d44\u4f01\u4e1a\u5728\u6cf0\u6210\u7acb\u8054\u5408\u4f53\uff08Joint Venture\uff09\u5b9e\u8df5\u6307\u5357\uff08\u4e0a\uff09"},"content":{"rendered":"

\u5f15\u8a00<\/strong><\/h4>\n

\u5916\u8d44\u4f01\u4e1a\u5728\u6cf0\u56fd\u901a\u8fc7\u8bbe\u7acb\u8054\u5408\u4f53\uff0c\u53ef\u5728\u4fdd\u6301\u5404\u65b9\u72ec\u7acb\u6027\u7684\u540c\u65f6\u5b9e\u73b0\u8d44\u6e90\u5171\u4eab\u3001\u7075\u6d3b\u53c2\u4e0e\u5927\u578b\u9879\u76ee\u5e76\u6709\u6548\u5206\u6563\u98ce\u9669\u3002<\/p>\n

\n

01
\n<\/strong>\u76d1\u7ba1\u6846\u67b6<\/strong><\/h4>\n
    \n
  • \u76d1\u7ba1\u6cd5\u5f8b\uff1a\u6cf0\u56fd\u300a\u6c11\u5546\u6cd5\u5178\u300b\uff08CCC\uff09<\/li>\n
  • \u76d1\u7ba1\u673a\u6784\uff1a\u8d22\u653f\u90e8\u4e0b\u5c5e\u7a0e\u52a1\u5c40\uff08Revenue Department, Ministry of Finance\uff09<\/li>\n<\/ul>\n
    \n

    02
    \n<\/strong>\u8054\u5408\u4f53\u5b9a\u4e49<\/strong><\/h4>\n

    \u8054\u5408\u4f53\uff08Joint Venture, \u201cJV\u201d\uff09\u662f\u4e00\u79cd\u5546\u4e1a\u5408\u4f5c\u5b89\u6392\u5f62\u5f0f\uff0c\u6307\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u7684\u4e3b\u4f53\u4e3a\u5b9e\u73b0\u7279\u5b9a\u5546\u4e1a\u76ee\u6807\uff08\u4f8b\u5982\u5171\u540c\u5f00\u53d1\u65b0\u9879\u76ee\u6216\u8fdb\u5165\u65b0\u5e02\u573a\uff09\u800c\u7ea6\u5b9a\u5171\u540c\u51fa\u8d44\u3001\u5171\u4eab\u8d44\u6e90\u3001\u5206\u62c5\u98ce\u9669\u4e0e\u6536\u76ca\u7684\u5408\u4f5c\u6a21\u5f0f\u3002<\/p>\n

    \u8054\u5408\u4f53\u7cfb\u6307\u672a\u6ce8\u518c\u8bbe\u7acb\u4e3a\u6cd5\u4eba\u5b9e\u4f53\u800c\u76f4\u63a5\u5f00\u5c55\u7ecf\u8425\u6d3b\u52a8\u7684\u8054\u5408\u4f53\u5f62\u5f0f\u3002\u6839\u636e\u300a\u6c11\u5546\u6cd5\u5178\u300b\uff0c\u8be5\u7c7b\u8054\u5408\u4f53\u4e0d\u5c5e\u4e8e\u201c\u6cd5\u4eba\uff08juristic person\uff09\u201d\u3002<\/p>\n

    \u4f46\u662f\uff0c\u5728\u7a0e\u52a1\u5b9e\u8df5\u4e2d\uff0c\u975e\u6cd5\u4eba\u8054\u5408\u4f53\u88ab\u89c6\u4e3a\u72ec\u7acb\u7eb3\u7a0e\u5355\u4f4d\uff0c\u8d1f\u6709\u7533\u62a5\u5e76\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u53ca\u7f16\u5236\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u4e49\u52a1\u3002<\/p>\n

    \n

    03
    \n<\/strong>\u8054\u5408\u4f53\u5b9e\u8df5\u4f18\u52bf<\/strong><\/h4>\n

    1.\u00a0\u4e0d\u88ab\u89c6\u4e3a \u201c\u5916\u8d44\u201d<\/p>\n

    \u6839\u636e\u6cf0\u56fd\u300a\u5916\u5546\u7ecf\u8425\u6cd5\u300b\uff08FBA\uff09\uff0c\u8054\u5408\u4f53\u5e76\u4e0d\u88ab\u8ba4\u5b9a\u4e3a\u201c\u5916\u56fd\u4eba\u201d\uff08Foreigner\uff09\u3002\u56e0\u6b64\uff0c\u5916\u65b9\u6295\u8d44\u8005\u7684\u51fa\u8d44\u6bd4\u4f8b\u53ca\u8054\u5408\u4f53\u6574\u4f53\u6ce8\u518c\u8d44\u672c\u91d1\u989d\uff0c\u5e76\u4e0d\u4f1a\u5bf9\u8054\u5408\u4f53\u540e\u7eed\u7684\u7ecf\u8425\u6d3b\u52a8\u6784\u6210\u9650\u5236\u6216\u5f71\u54cd\u3002<\/p>\n

    2.\u00a0\u90e8\u5206\u8c41\u514dFBA\u8bb8\u53ef\u8981\u6c42<\/p>\n

    \u82e5\u8054\u5408\u4f53\u6240\u4ece\u4e8b\u7684\u4e1a\u52a1\u4e0d\u5c5e\u4e8eFBA\u89c4\u5b9a\u4e1a\u52a1\u8303\u56f4\uff0c\u8054\u5408\u4f53\u672c\u8eab\u65e0\u9700\u53d6\u5f97\u5916\u5546\u7ecf\u8425\u8bb8\u53ef\u8bc1\uff08FBL\uff09\u3002<\/p>\n

    \u4f46\u82e5\u8054\u5408\u4f53\u4e2d\u7684\u4efb\u4e00\u6295\u8d44\u65b9\u4ece\u4e8b\u7684\u5177\u4f53\u7ecf\u8425\u6d3b\u52a8\u5c5e\u4e8e\u8be5\u9644\u4ef6\u6240\u5217\u7981\u6b62\u6216\u9650\u5236\u7c7b\u4e1a\u52a1\uff0c\u5219\u8be5\u6295\u8d44\u65b9\u4ecd\u987b\u5c31\u5176\u81ea\u8eab\u90e8\u5206\u4f9d\u6cd5\u7533\u8bf7\u5e76\u53d6\u5f97\u76f8\u5e94\u7684FBL\u3002<\/p>\n

    \n

    04
    \n<\/strong>\u8054\u5408\u4f53\u8bbe\u7acb\u7a0b\u5e8f<\/strong><\/h4>\n

    1.\u00a0\u8d77\u8349\u8054\u5408\u4f53\u534f\u8bae<\/strong><\/p>\n

    \u8054\u5408\u4f53\u534f\u8bae\u5e94\u4ee5\u4e66\u9762\u5f62\u5f0f\u8d77\u8349\uff0c\u5185\u5bb9\u5e94\u5305\u62ec\u8054\u5408\u4f53\u7684\u8bbe\u7acb\u76ee\u7684\u3001\u51fa\u8d44\u65b9\u5f0f\u3001\u6388\u6743\u4ee3\u8868\u53ca\u5176\u4ed6\u76f8\u5173\u6761\u6b3e\u3002<\/p>\n

    2.\u00a0\u6ce8\u518c\u7a0e\u53f7<\/strong><\/p>\n

    \u5411\u7a0e\u52a1\u5c40\u63d0\u4ea4\u7a0e\u52a1\u767b\u8bb0\u6587\u4ef6\uff0c\u529e\u7406\u7a0e\u53f7\u6ce8\u518c\u3002<\/p>\n

    3.\u00a0\u529e\u7406\u589e\u503c\u7a0e\uff08VAT\uff09\u767b\u8bb0<\/strong><\/p>\n

    \u82e5\u8054\u5408\u4f53\u5df2\u4ea7\u751f\u6216\u9884\u8ba1\u5c06\u4ea7\u751f\u7ecf\u8425\u6536\u5165\uff0c\u5219\u5fc5\u987b\u5411\u7a0e\u52a1\u5c40\u7533\u8bf7\u6ce8\u518c\u4e3a\u589e\u503c\u7a0e\u7eb3\u7a0e\u4eba\uff08VAT operator\uff09\u3002<\/p>\n

    4.\u00a0\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e<\/strong><\/p>\n

    \u8054\u5408\u4f53\u9700\u5728\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\uff0c\u63d0\u4ea4\u89c4\u5b9a\u7684\u6587\u4ef6\uff0c\u5b8c\u6210\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7533\u62a5\u53ca\u7f34\u7eb3\u3002<\/p>\n

    \n

    05
    \n<\/strong>\u8054\u5408\u4f53\u534f\u8bae\u5ba1\u67e5\u8981\u70b9<\/strong><\/h4>\n

    \u7531\u4e8e\u8054\u5408\u4f53\u534f\u8bae\u5728\u6cf0\u56fd\u6cd5\u5f8b\u4e0b\u4e0d\u53d7\u4efb\u4f55\u5f62\u5f0f\u4e0a\u7684\u5f3a\u5236\u6027\u8981\u6c42\uff0c\u56e0\u6b64\uff0c\u534f\u8bae\u5404\u65b9\u53ef\u5728\u4e0d\u8fdd\u53cd\u516c\u5e8f\u826f\u4fd7\u7684\u524d\u63d0\u4e0b\u81ea\u7531\u7ea6\u5b9a\u534f\u8bae\u6761\u6b3e\u3002<\/p>\n

    \u5728\u5ba1\u67e5\u8054\u5408\u4f53\u534f\u8bae\u65f6\uff0c\u9700\u8981\u5173\u6ce8\u7684\u5ba1\u67e5\u8981\u70b9\u53ca\u5408\u89c4\u5efa\u8bae\u5982\u4e0b\u8868\u6240\u793a\uff1a<\/p>\n

    \"\"<\/p>\n

    \n

    \u3010\u7248\u6743\u58f0\u660e\u3011<\/p>\n

    \u6cf0\u5e73\u56fd\u9645\u5f8b\u5e08\u4e8b\u52a1\u6240(TP & ASSOCIATES)\u4fdd\u7559\u5bf9\u672c\u6587\u7684\u6240\u6709\u6743\u5229\u3002\u672a\u7ecf\u672c\u6240\u4e66\u9762\u8bb8\u53ef\uff0c\u4efb\u4f55\u4eba\u4e0d\u5f97\u4ee5\u4efb\u4f55\u5f62\u5f0f\u6216\u901a\u8fc7\u4efb\u4f55\u65b9\u5f0f\u590d\u5236\u672c\u6587\u4efb\u4f55\u53d7\u7248\u6743\u4fdd\u62a4\u7684\u5185\u5bb9\uff0c\u4e0d\u5f97\u8f6c\u8f7d\u3001\u5f15\u7528\u6216\u7be1\u6539\u672c\u6587\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u5f15\u8a00 \u5916\u8d44\u4f01\u4e1a\u5728\u6cf0\u56fd\u901a\u8fc7\u8bbe\u7acb\u8054\u5408\u4f53\uff0c\u53ef\u5728\u4fdd\u6301\u5404\u65b9\u72ec\u7acb\u6027\u7684\u540c\u65f6\u5b9e\u73b0\u8d44\u6e90\u5171\u4eab\u3001\u7075\u6d3b\u53c2\u4e0e\u5927\u578b\u9879\u76ee\u5e76\u6709\u6548\u5206\u6563\u98ce\u9669\u3002 0 […]\n","protected":false},"author":1,"featured_media":2720,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2719","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-insights-cn"],"_links":{"self":[{"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/posts\/2719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/comments?post=2719"}],"version-history":[{"count":0,"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/posts\/2719\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/media\/2720"}],"wp:attachment":[{"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/media?parent=2719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/categories?post=2719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tplaw.asia\/zh-hans\/wp-json\/wp\/v2\/tags?post=2719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}