{"id":2767,"date":"2021-04-23T09:09:34","date_gmt":"2021-04-23T09:09:34","guid":{"rendered":"https:\/\/www.fungyuco.com\/sc\/?p=2767"},"modified":"2023-03-09T08:04:07","modified_gmt":"2023-03-09T08:04:07","slug":"permanent-establishment-concept-hk","status":"publish","type":"post","link":"http:\/\/www.fungyuco.com\/sc\/permanent-establishment-concept-hk\/","title":{"rendered":"\u9999\u6e2f\u5e38\u8bbe\u673a\u6784\u6982\u5ff5"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; 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AOA\u201d\uff09\u5236\u5b9a\u7684\u6307\u5bfc\u65b9\u9488\u548c\u653f\u7b56\uff0c\u4ee5\u6253\u51fb\u57fa\u7840\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\uff0c\u5e76\u6d88\u9664\u7ba1\u8f96\u533a\u4e4b\u95f4\u7684\u6709\u5bb3\u7a0e\u6536\u7ade\u4e89\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5e38\u8bbe\u673a\u6784\u7684\u5b9a\u4e49<\/strong><\/p>\n<p>\u5bf9\u4e8e\u53cc\u91cd\u8bfe\u7a0e\u5bbd\u514d\u4e0b\u7684\u9886\u571f\u5c45\u6c11\uff0c\u5e94\u6839\u636e\u76f8\u5173\u7684\u907f\u514d\u53cc\u91cd\u8bfe\u7a0e\u534f\u5b9a\u6765\u786e\u5b9a\u5e38\u8bbe\u673a\u6784\u8eab\u4efd\u3002\u5bf9\u4e8e\u975e\u53cc\u91cd\u8bfe\u7a0e\u5bbd\u514d\u4e0b\u7684\u9886\u571f\u5c45\u6c11\uff0c\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u9644\u886817G\u4e0e\u7b2c50AAC\uff085\uff09\u6761\u4e00\u8d77\u63d0\u4f9b\u4e86\u5e38\u8bbe\u673a\u6784\u7684\u6cd5\u5b9a\u5b9a\u4e49\uff0c\u8be5\u5b9a\u4e49\u4e0eOECD\u5bf9\u201c\u4f01\u4e1a\u8425\u4e1a\u6240\u4f9d\u636e\u7684\u56fa\u5b9a\u8425\u4e1a\u573a\u6240\u201d\u7684\u5b9a\u4e49\u76f8\u4e00\u81f4\uff0c\u5373\u201c\u5e38\u8bbe\u673a\u6784\u201d \u4e00\u8bcd\u5728\u4f01\u4e1a\u900f\u8fc7\u67d0\u56fa\u5b9a\u8425\u4e1a\u573a\u6240\u8fdb\u884c\u5168\u90e8\u6216\u90e8\u5206\u4e1a\u52a1\u7684\u60c5\u51b5\u4e0b\uff0c\u6307\u8be5\u56fa\u5b9a\u8425\u4e1a\u573a\u6240\uff0c\u4f46\u4e0d\u5305\u62ec\u5177\u6709\u51c6\u5907\u6027\u8d28\u6216\u8f85\u52a9\u6027\u8d28\u7684\u6d3b\u52a8\uff08\u4f8b\u5982\uff0c\u8d27\u7269\u7684\u5b58\u50a8\uff0c\u5c55\u793a\u6216\u4ea4\u4ed8\u6216\u5546\u54c1\u6216\u5546\u54c1\u5e93\u5b58\u7684\u7ef4\u62a4\u7b49\uff09\u3002<\/p>\n<p>\u7b2c50AAK\u6761\u8fdb\u4e00\u6b65\u89c4\u5b9a\uff0c\u5c31\u5f81\u6536\u5229\u5f97\u7a0e\u7684\u76ee\u7684\u800c\u8a00\uff0c\u5728\u9999\u6e2f\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\u7684\u975e\u9999\u6e2f\u5c45\u6c11\u4eba\u58eb\uff0c\u89c6\u4e3a\u5728\u9999\u6e2f\u7ecf\u8425\u67d0\u884c\u4e1a\u3001\u4e13\u4e1a\u6216\u4e1a\u52a1\u3002\u56e0\u6b64\uff0c\u9999\u6e2f\u8bbe\u7acb\u7684\u5e38\u8bbe\u673a\u6784\u6240\u4ea7\u751f\u7684\u5229\u6da6\u548c\/\u6216\u8d39\u7528\u5c31\u5982\u8be5\u673a\u6784\u662f\u4e00\u95f4\u72ec\u7acb\u5206\u5f00\u7684\u4f01\u4e1a\u5728\u76f8\u540c\u6216\u76f8\u7c7b\u7684\u6761\u4ef6\u4e0b\uff0c\u4ece\u4e8b\u76f8\u540c\u6216\u76f8\u7c7b\u7684\u6d3b\u52a8\u53ca\u5728\u5b8c\u5168\u72ec\u7acb\u7684\u60c5\u51b5\u4e0b\uff0c\u4e0e\u8be5\u4eba\u4f5c\u4ea4\u6613\u4e00\u6837\uff0c\u5e76\u987b\u8003\u8651\u6709\u5173\u4eba\u58eb\u900f\u8fc7\u5e38\u8bbe\u673a\u6784\u6267\u884c\u7684\u804c\u80fd\u3001\u4f7f\u7528\u7684\u8d44\u4ea7\u53ca\u627f\u62c5\u7684\u98ce\u9669\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u91c7\u7528\u8ba4\u53ef\u7684OECD\u7684\u65b9\u6cd5\u7684\u6307\u5bfc<\/strong><\/p>\n<p>\u5728\u9999\u6e2f\u4e8e2018\u5e747\u670813\u65e5\u5236\u5b9a\u4e0a\u8ff0\u5173\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u6cd5\u89c4\u540e\uff0c\u9999\u6e2f\u7a0e\u52a1\u5c40\u5df2\u4e8e2019\u5e747\u670819\u65e5\u53d1\u51fa\u4e86\u65b0\u7684\u300a\u7a0e\u52a1\u6761\u4f8b\u91ca\u4e49\u53ca\u6267\u884c\u6307\u5f15\u300b\uff08\u300cDIPN\u300d\uff09\uff0c\u5373DIPN 60 \uff1a\u9999\u6e2f\u5e38\u8bbe\u673a\u6784\u7684\u5229\u6da6\u5f52\u5c5e\uff0c\u4ee5\u9610\u660eIRO\u7b2c50AAK\u6761\u7684\u9002\u7528\u3002 DIPN 60\u7684\u51e0\u4e2a\u6982\u5ff5\u603b\u7ed3\u5982\u4e0b\uff1a<\/p>\n<p><em>\u5e94\u7528\u8ba4\u53ef\u7684OECD\u7684\u65b9\u6cd5<\/em><\/p>\n<p>DIPN 60\u63d0\u4f9b\u4e86\u6709\u5173\u5982\u4f55\u5e94\u7528\u8ba4\u53ef\u7684\u7ecf\u6d4e\u5408\u4f5c\u66a8\u53d1\u5c55\u7ec4\u7ec7\u7684\u65b9\u6cd5\u7684\u7ec6\u8282\uff0c\u4e3b\u8981\u4ee5\u4e24\u6b65\u6765\u5206\u914d\u5229\u6da6\uff1a\uff08a\uff09\u4f7f\u7528\u529f\u80fd\u548c\u4e8b\u5b9e\u5206\u6790\u5c06\u5e38\u8bbe\u673a\u6784\u5047\u8bbe\u4e3a\u4e00\u4e2a\u72ec\u7acb\u5206\u5f00\u7684\u4f01\u4e1a\uff1b\uff08b\uff09\u518d\u6309\u7167\u300aOECD\u79fb\u8f6c\u8ba2\u4ef7\u62a5\u544a\u6307\u5bfc\u539f\u5219\u300b\u7684\u7c7b\u63a8\uff0c\u5bf9\u5047\u8bbe\u7684\u4f01\u4e1a\u5e94\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3002<\/p>\n<p><em>\u4e0e\u5730\u57df\u6765\u6e90\u5f81\u7a0e\u539f\u5219\u76f8\u4e92\u4f5c\u7528<\/em><\/p>\n<p>\u300a\u8f6c\u8ba9\u5b9a\u4ef7\u89c4\u5219\u300b\u7b2c2\u6761\u8981\u6c42\u5c06\u975e\u9999\u6e2f\u5c45\u6c11\u4eba\u58eb\u7684\u5229\u6da6\u5206\u914d\u7ed9\u5176\u5728\u9999\u6e2f\u7684\u5e38\u8bbe\u673a\u6784\uff0c\u5c31\u597d\u50cf\u5e38\u8bbe\u673a\u6784\u662f\u4e00\u4e2a\u72ec\u7acb\u5206\u5f00\u7684\u4f01\u4e1a\u4e00\u6837\uff0c\u5e76\u8981\u8003\u8651\u5230\u975e\u9999\u6e2f\u5c45\u6c11\u4eba\u58eb\u6309\u5e38\u8bbe\u673a\u6784\u6267\u884c\u7684\u804c\u80fd\uff0c\u4f7f\u7528\u7684\u8d44\u4ea7\u548c\u627f\u62c5\u7684\u98ce\u9669\u3002\u5728\u5c06\u5229\u6da6\u5206\u914d\u7ed9\u9999\u6e2f\u7684\u5e38\u8bbe\u673a\u6784\u4e4b\u540e\uff0c\u5c06\u91c7\u7528\u786e\u5b9a\u5229\u6da6\u6765\u6e90\u5730\u7684\u6982\u62ec\u6307\u5bfc\u539f\u5219\uff08\u5982DIPN 21\u4e2d\u6240\u8ff0\uff09\u6765\u786e\u5b9a\u662f\u5426\u5e94\u5f81\u7a0e\uff0c\u4ee5\u53ca\u5982\u679c\u5e94\u5f81\u7a0e\uff0c\u5e94\u5728\u591a\u5927\u7a0b\u5ea6\u4e0a\u5f81\u7a0e\u3002<\/p>\n<p><em>\u6709\u5173\u4ea4\u6613\u7684\u6587\u4ef6<\/em><\/p>\n<p>DIPN 60\u786e\u8ba4\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7b2c58C\u6761\u548c\u9644\u886817I\u4e2d\u6709\u5173\u4fdd\u5b58\u603b\u4f53\u6863\u6848\u53ca\u5206\u90e8\u6863\u6848\u7684\u89c4\u5b9a\u540c\u6837\u9002\u7528\u4e8e\u53d7\u8c41\u514d\u95e8\u69db\u9650\u5236\u7684\u5e38\u8bbe\u673a\u6784\u3002\u5c3d\u7ba1\u6ee1\u8db3\u4e86\u8c41\u514d\u6761\u4ef6\uff0c\u4f46\u5e38\u8bbe\u673a\u6784\u5e94\u8003\u8651\u59a5\u5584\u4fdd\u5b58\u5173\u4e8e\u5728\u9999\u6e2f\u5f00\u5c55\u6d3b\u52a8\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\uff0c\u56e0\u4e3a\u5728\u9999\u6e2f\u62e5\u6709\u5e38\u8bbe\u673a\u6784\u4f1a\u5bfc\u81f4\u5229\u6da6\u5f52\u5c5e\u4e8e\u9999\u6e2f\u7684\u5e38\u8bbe\u673a\u6784\u3002<\/p>\n<p><em>\u5229\u6da6\u548c\u652f\u51fa\u7684\u5f52\u5c5e<\/em><\/p>\n<p>DIPN 60\u63d0\u4f9b\u4e86\u5173\u4e8e\u5c06\u5229\u6da6\u548c\u652f\u51fa\u5f52\u5c5e\u4e8e\u5e38\u8bbe\u673a\u6784\u7684\u8be6\u7ec6\u6307\u5bfc\u3002\u5982\u679c\u8be5\u5b9e\u4f53\u662f\u4e00\u5bb6\u5b8c\u5168\u72ec\u7acb\u4e8e\u975e\u9999\u6e2f\u5c45\u6c11\u4eba\u58eb\u5e76\u5728\u76f8\u540c\u6216\u76f8\u4f3c\u6761\u4ef6\u4e0b\u4ece\u4e8b\u76f8\u540c\u6216\u7c7b\u4f3c\u6d3b\u52a8\u7684\u72ec\u7acb\u5206\u5f00\u7684\u4f01\u4e1a\uff0c\u5219\u5176\u5229\u6da6\u5c06\u5f52\u5c5e\u4e8e\u8be5\u5e38\u8bbe\u673a\u6784\u3002\u800c\u53ea\u6709\u4e3a\u4ea7\u751f\u5e94\u8bfe\u7a0e\u5229\u6da6\u800c\u62db\u81f4\u7684\u652f\u51fa\u624d\u4f1a\u5f52\u5c5e\u4e8e\u5e38\u8bbe\u673a\u6784\uff0c\u800c\u4e0d\u8bba\u5e38\u8bbe\u673a\u6784\u662f\u5426\u507f\u8fd8\u4e86\u8be5\u5b9e\u4f53\u53e6\u4e00\u90e8\u5206\u6700\u521d\u652f\u4ed8\u7684\u6b3e\u9879\u3002<\/p>\n<p><em>\u8d44\u672c\u5f52\u5c5e<\/em><\/p>\n<p>DIPN 60\u5217\u51fa\u4e86\u8ba1\u7b97\u53ef\u5f52\u5c5e\u4e8e\u5e38\u8bbe\u673a\u6784\u8d44\u672c\u7684\u56db\u4e2a\u6b65\u9aa4\uff1a\uff081\uff09\u5206\u914d\u8d44\u4ea7\uff0c\u5e38\u8bbe\u673a\u6784\u6240\u9700\u7684\u8d44\u672c\u989d\u5e94\u53c2\u8003\u53ef\u5f52\u5c5e\u4e8e\u5e38\u8bbe\u673a\u6784\u7684\u8d44\u4ea7\u989d\uff1b\uff082\uff09\u901a\u8fc7\u5047\u8bbe\u7eaf\u7cb9\u4e3a\u8d44\u672c\u5f52\u5c5e\u4e3a\u76ee\u7684\u800c\u51c6\u5907\u7684\u5e38\u8bbe\u673a\u6784\u7684\u8d44\u4ea7\u8d1f\u503a\u8868\u6765\u8fdb\u884c\u8d44\u672c\u8981\u6c42\u7684\u8ba1\u7b97\uff1b 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