{"id":19995,"date":"2021-12-18T11:10:58","date_gmt":"2021-12-18T03:10:58","guid":{"rendered":"https:\/\/www.www.reanda.tw\/?p=19995"},"modified":"2024-09-26T22:38:33","modified_gmt":"2024-09-26T14:38:33","slug":"elementor-19995","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/ja\/elementor-19995\/","title":{"rendered":"\u958b\u555fIFRS\u6c38\u7e8c\u63ed\u9732\u6a19\u6e96\uff0c\u4e00\u540c\u9081\u5411\u5168\u7403\u7d71\u4e00\u7684\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u65b0\u6642\u4ee3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19995\" class=\"elementor elementor-19995\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca318a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"ca318a9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40e324a\" data-id=\"40e324a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75a353d elementor-widget elementor-widget-text-editor\" data-id=\"75a353d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span style=\"color: #008080;\">\u958b\u555fIFRS\u6c38\u7e8c\u63ed\u9732\u6a19\u6e96\uff0c\u9081\u5411\u5168\u7403\u6c38\u7e8c\u8cc7\u8a0a\u63ed\u9732\u65b0\u6642\u4ee3<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bc82a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"9bc82a2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-86a1a8e\" data-id=\"86a1a8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99b3966 elementor-widget elementor-widget-text-editor\" data-id=\"99b3966\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u4f5c\u8005\uff1a\u5433\u660e\u5100\u3001\u8cf4\u6631\u744b<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-07755ed elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"07755ed\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-443d789\" data-id=\"443d789\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-869799c elementor-widget elementor-widget-image\" data-id=\"869799c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"452\" src=\"https:\/\/www.reanda.tw\/wp-content\/uploads\/2021\/12\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-1024x579.jpg\" class=\"attachment-large size-large wp-image-20927\" alt=\"\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-240c48b elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"240c48b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-32269ea\" data-id=\"32269ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54855b0 elementor-widget elementor-widget-text-editor\" data-id=\"54855b0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u570b\u969b\u6c38\u7e8c\u6e96\u5247\u7406\u4e8b\u6703\uff08ISSB\uff09\u65bc2023\u5e746\u670826\u65e5\u5ba3\u5e03\u9996\u6279\u5169\u865fIFRS\u6c38\u7e8c\u63ed\u793a\u6e96\u5247\uff0c\u65e8\u5728\u70ba\u4ee5\u6295\u8cc7\u4eba\u70ba\u4e2d\u5fc3\u7684\u6c38\u7e8c\u5831\u544a\u5efa\u7acb\u5168\u7403\u57fa\u6e96\uff0c\u4ee5\u5354\u52a9\u5404\u570b\u76e3\u7ba1\u6a5f\u69cb\u5236\u5b9a\u7576\u5730\u6cd5\u898f\u3002\u672c\u6240\u6307\u51fa\uff0c\u65b0\u6e96\u5247\u8981\u6c42\u4f01\u696d\u63d0\u4f9b\u95dc\u65bc\u6c38\u7e8c\u4e3b\u984c\u7684\u8cc7\u8a0a\uff0c\u5305\u62ec\u6cbb\u7406\u3001\u7b56\u7565\u3001\u98a8\u96aa\u7ba1\u7406\u3001\u6307\u6a19\u3001\u76ee\u6a19\u7b49\u5404\u65b9\u9762\u7684\u8cc7\u8a0a\u3002\u9019\u610f\u5473\u8457\u516c\u53f8\u9700\u8981\u8b58\u5225\u6240\u6709\u8207\u5176\u76f8\u95dc\u7684\u6c38\u7e8c\u98a8\u96aa\u548c\u6a5f\u6703\uff0c\u63ed\u793a\u9019\u4e9b\u5c0d\u5176\u71df\u904b\u3001\u696d\u52d9\u6a21\u5f0f\u548c\u7b56\u7565\u7684\u5f71\u97ff\uff0c\u4ee5\u53ca\u5b83\u5011\u5982\u4f55\u5f71\u97ff\u8cc7\u6e90\u4f7f\u7528\u3001\u8cc7\u7522\u914d\u7f6e\u548c\u7c4c\u63aa\u8cc7\u91d1\uff0c\u4e5f\u5c31\u662f\u5982\u4f55\u5f71\u97ff\u672a\u4f86\u77ed\u3001\u4e2d\u548c\u9577\u671f\u7684\u73fe\u91d1\u6d41\u91cf\u3002\u6b64\u5916\uff0c\u900f\u904e\u63ed\u793a\u76f8\u95dc\u7684\u6307\u6a19\u548c\u76ee\u6a19\uff0c\u516c\u53f8\u53ef\u4ee5\u5c55\u73fe\u5176\u6c38\u7e8c\u4e3b\u984c\u7684\u57f7\u884c\u60c5\u6cc1\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-738afec elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"738afec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9821ac8\" data-id=\"9821ac8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d9a5bcb elementor-widget elementor-widget-text-editor\" data-id=\"d9a5bcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong><span style=\"color: #008080;\">\u4e3b\u8981\u767c\u73fe\uff1a<\/span><\/strong><\/p><ul><li>2022\u5e74\uff0c\u5168\u7403\u518d\u751f\u80fd\u6e90\u7684\u4f7f\u7528\u660e\u986f\u589e\u52a0\uff0c\u592a\u967d\u80fd\u7684\u589e\u9577\u9054\u5230\u4e8624.4%\uff0c\u5275\u4e0b\u6b77\u53f2\u65b0\u9ad8\uff0c\u540c\u6642\u98a8\u529b\u80fd\u6e90\u7684\u589e\u9577\u9054\u5230\u4e8613.1%\u3002<\/li><li>2022\u5e74\u5168\u7403\u7684\u78b3\u6392\u653e\u5bc6\u5ea6\u4e0b\u964d\u4e862.5%\uff0c\u76f8\u6bd42021\u5e74\u76840.5%\uff0c\u9019\u662f\u81ea2001\u5e74\u4ee5\u4f86\u7684\u7b2c\u56db\u5927\u964d\u5e45\u3002<\/li><li>\u5373\u4f7f\u57282022\u5e74\uff0c\u812b\u78b3\u901f\u5ea6\u6709\u4e00\u5b9a\u7a0b\u5ea6\u7684\u63d0\u9ad8\uff0c\u4f46\u8981\u5be6\u73fe\u300a\u5df4\u9ece\u5354\u5b9a\u300b\u8a2d\u5b9a\u7684\u76ee\u6a19\uff0c\u5373\u57282050\u5e74\u524d\u5c07\u5168\u7403\u5347\u6eab\u5e45\u5ea6\u63a7\u5236\u57281.5\u00b0C\u4ee5\u5167\uff0c\u6211\u5011\u9700\u8981\u5c07\u76ee\u524d\u7684\u812b\u78b3\u901f\u5ea6\u63d0\u9ad8\u4e03\u500d\u3002<\/li><li>2022\u5e74\uff0c\u4e03\u5927\u5de5\u696d\u570b\u7d44\u7e54\uff08G7\uff09\u7684\u812b\u78b3\u7387\u50c5\u70ba1.2%\uff0c\u800c\u4e03\u5927\u65b0\u8208\u7d93\u6fdf\u9ad4\uff08E7\uff09\u7684\u812b\u78b3\u7387\u9054\u52302.8%\u3002<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d214c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"4d214c6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-547d4d7\" data-id=\"547d4d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a169c8 elementor-widget elementor-widget-text-editor\" data-id=\"4a169c8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u672c\u6240\u6703\u8a08\u5e2b\u6307\u51fa\uff0c\u53f0\u7063\u91d1\u878d\u76e3\u7ba1\u6a5f\u69cb\u5df2\u7d93\u767c\u5e03\u4e86\u4e00\u9805\u63a5\u8ecc\u8a08\u756b\uff0c\u8a08\u5283\u5c07\u65b0\u6e96\u5247\u7d0d\u5165\u80a1\u6771\u6703\u5e74\u5831\u7684\u5fc5\u5831\u9805\u76ee\uff0c\u4e26\u5206\u968e\u6bb5\u5be6\u65bd\u3002\u7b2c\u4e00\u968e\u6bb5\u5c07\u7531\u8cc7\u672c\u984d\u9054\u5230<\/span><span lang=\"EN-US\">100<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u5104\u5143\u4ee5\u4e0a\u7684\u4e0a\u5e02<\/span><span lang=\"EN-US\">(<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u6ac3<\/span><span lang=\"EN-US\">)<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u516c\u53f8\u5728<\/span><span lang=\"EN-US\">2026<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u5e74\u7de8\u88fd\u6c38\u7e8c\u8cc7\u8a0a\uff0c\u4e26\u65bc<\/span><span lang=\"EN-US\">2027<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u5e74\u9032\u884c\u5916\u90e8\u63ed\u9732\u3002\u70ba\u4e86\u5354\u52a9\u4f01\u696d\u9069\u61c9\u65b0\u6e96\u5247\uff0c\u76e3\u7ba1\u6a5f\u69cb\u5df2\u6210\u7acb\u5de5\u4f5c\u5c0f\u7d44\uff0c\u8ca0\u8cac\u7ffb\u8b6f\u6e96\u5247\u3001\u9032\u884c\u5dee\u7570\u5206\u6790\uff0c\u4e26\u5236\u5b9a\u6700\u4f73\u5be6\u52d9\u7bc4\u4f8b\u548c\u76f8\u95dc\u6307\u5357\u4f9b\u53c3\u8003\u3002<\/span><\/p><p><span lang=\"EN-US\">\u00a0<\/span><span style=\"font-family: \u65b0\u7d30\u660e\u9ad4, serif; color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">\u6b64\u5916\uff0c\u672c\u6240\u6703\u8a08\u5e2b\u6307\u51fa\uff0c\u570b\u5167\u516c\u53f8\u53ef\u80fd\u9762\u81e8\u4e00\u4e9b\u6311\u6230\uff0c\u5305\u62ec\u73fe\u884c\u6c38\u7e8c\u8cc7\u8a0a\u548c\u8ca1\u52d9\u5831\u544a\u7684\u767c\u5e03\u6642\u9593\u5b58\u5728\u5dee\u8ddd\uff0c\u672a\u4f86\u9700\u8981\u540c\u6642\u767c\u5e03\u3002\u65b0\u6e96\u5247\u8981\u6c42\u63ed\u793a\u7684\u6c38\u7e8c\u8cc7\u8a0a\u61c9\u8207\u8ca1\u52d9\u5831\u8868\u7684\u5831\u544a\u7bc4\u570d\u76f8\u540c\uff0c\u4f46\u73fe\u884c\u7684\u6c38\u7e8c\u5831\u544a\u66f8\u672a\u5fc5\u8207\u5408\u4f75\u8ca1\u52d9\u5831\u8868\u7684\u5831\u544a\u7bc4\u570d\u4e00\u81f4\u3002\u6b64\u5916\uff0c\u76ee\u524d\u8a31\u591a\u4f01\u696d\u672a\u66fe\u8a73\u7d30\u63ed\u793a\u4f4e\u78b3\u8f49\u578b\u8a08\u5283\u548c\u97cc\u6027\u5206\u6790\u7b49\u5177\u9ad4\u4fe1\u606f\u3002<\/span><\/p><p><span lang=\"EN-US\">\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u6703\u8a08\u5e2b\u5efa\u8b70\u4f01\u696d\u61c9\u53ca\u65e9\u77ad\u89e3\u65b0\u7684\u5168\u7403\u57fa\u6e96\uff0c\u8b58\u5225<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">IFRS<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u6c38\u7e8c\u63ed\u793a\u6e96\u5247\u8207\u73fe\u6709\u5831\u544a\u5167\u5bb9\u4e4b\u5dee\u7570\uff0c\u5efa\u7acb\u884c\u52d5\u8a08\u5283\u4f86\u5f4c\u88dc\u9019\u4e9b\u5dee\u8ddd\u3002\u9019\u5305\u62ec\u5efa\u7acb\u7531\u8463\u4e8b\u6703\u9818\u5c0e\u7684\u6cbb\u7406\u7d50\u69cb\uff0c\u4ee5\u5728\u8655\u7406\u6c38\u7e8c\u554f\u984c\u6642\u540c\u6642\u8003\u616e\u8ca1\u52d9\u548c\u6c38\u7e8c\u5831\u544a\uff0c\u4e26\u76e3\u7763\u65b0\u5831\u544a\u898f\u5b9a\u7684\u5f71\u97ff\u548c\u5831\u544a\u54c1\u8cea\u3002\u6b64\u5916\uff0c\u4f01\u696d\u61c9\u958b\u59cb\u5167\u90e8\u6559\u80b2\u548c\u6e9d\u901a\uff0c\u6c7a\u5b9a\u5982\u4f55\u929c\u63a5\u73fe\u6709\u7a0b\u5e8f\u6216\u63a2\u7d22\u53ef\u80fd\u63d0\u9ad8\u6548\u7387\u7684\u9078\u9805\uff0c\u5c07\u4fe1\u606f\u6536\u96c6\u7684\u7279\u5b9a\u65b9\u9762\u548c\u8a08\u7b97\u7a0b\u5e8f\u6574\u5408\u5230\u5df2\u7d93\u8207\u6c38\u7e8c\u5831\u544a\u76f8\u95dc\u7684\u7cfb\u7d71\u3001\u7a0b\u5e8f\u548c\u63a7\u5236\u9ede\u4e2d\uff0c\u4ee5\u4fbf\u53ca\u6642\u63d0\u4f9b\u53ef\u9760\u7684\u4fe1\u606f\u3002<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-386b581 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"386b581\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e9aee7\" data-id=\"3e9aee7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1002486 elementor-widget elementor-widget-text-editor\" data-id=\"1002486\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong><span style=\"font-family: \u65b0\u7d30\u660e\u9ad4, serif; color: #008080;\">\u78b3\u4ea4\u6613\u7684\u91cd\u8981\u6027<\/span><\/strong><\/p><p style=\"margin-bottom: 26.25pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u53f0\u7063\u65bc\u4eca\u5e74<\/span><span lang=\"EN-US\">8<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u6708\u6b63\u5f0f\u6210\u7acb\u78b3\u6b0a\u4ea4\u6613\u6240\uff0c\u4e26\u8a08\u5283\u5728\u5e74\u5e95\u524d\u5f15\u9032\u570b\u5916\u78b3\u6b0a\u4ea4\u6613\uff0c\u5f15\u8d77\u5404\u754c\u5c0d\u78b3\u4ea4\u6613\u76f8\u95dc\u554f\u984c\u7684\u95dc\u6ce8\u3002<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">2012<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u5e74\u5168\u7403\u6bcf\u5275\u9020\u767e\u842c\u7f8e\u5143<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">GDP<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\uff0c\u5c31\u6703\u4f34\u96a8\u6392\u653e<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">299<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u5678\u7684\u4e8c\u6c27\u5316\u78b3\u3002\u597d\u6d88\u606f\u662f\uff0c\u6bcf\u767e\u842c\u7f8e\u5143<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">GDP<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u7684\u4e8c\u6c27\u5316\u78b3\u6392\u653e\u91cf\u5728<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">2022<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u5e74\u5df2\u964d\u81f3<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">240<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u5678\uff0c\u964d\u5e45<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">20%<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\uff0c\u5176\u4e2d<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">G7<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\uff08\u7f8e\u570b\u3001\u5fb7\u570b\u3001\u82f1\u570b\u3001\u6cd5\u570b\u3001\u65e5\u672c\u3001\u7fa9\u5927\u5229\u3001\u52a0\u62ff\u5927\uff09\u5e73\u5747\u6392\u653e<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">175<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u5678\u4e8c\u6c27\u5316\u78b3\u3001<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">E7<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\uff08\u4e2d\u570b\u5927\u9678\u3001\u5370\u5ea6\u3001\u5df4\u897f\u3001\u58a8\u897f\u54e5\u3001\u4fc4\u7f85\u65af\u3001\u5370\u5c3c\u3001\u571f\u8033\u5176\uff09\u5e73\u5747\u6392\u653e<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">312<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u5678\u3002\u800c\u5f9e<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">2012<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u81f3<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">2022<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u7684\u5341\u5e74\u9593\uff0c\u5168\u7403<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">GDP<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u6210\u9577<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">34%<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\uff0c\u80fd\u6e90\u6d88\u8017\u548c\u78b3\u6392\u653e\u91cf\u589e\u52a0\u901f\u5ea6\u537b\u8f03\u6162\uff0c\u50c5\u5206\u5225\u589e\u52a0\u4e86<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">14%<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u8207<\/span><span lang=\"EN-US\" style=\"mso-bidi-font-size: 12.0pt; font-family: 'Arial',sans-serif; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; color: #2d2d2d; mso-font-kerning: 0pt;\">7%<\/span><span style=\"mso-bidi-font-size: 12.0pt; font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial; color: #2d2d2d; mso-font-kerning: 0pt;\">\u3002<\/span><\/p><p style=\"margin-bottom: 26.25pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u6b64\u5916\uff0c\u5c0d\u65bc\u53f0\u7063\u7684\u78b3\u4ea4\u6613\u5236\u5ea6\uff0c\u74b0\u5883\u90e8\u76ee\u524d\u8a08\u5283\u5be6\u65bd\u4e00\u500b\u540d\u70ba\u300c<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">2+1<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u300d\u5236\u5ea6\uff0c\u800c\u78b3\u6b0a\u4ea4\u6613\u6240\u6700\u5feb\u5c07\u5728\u4eca\u5e74\u5e95\u524d\u63d0\u4f9b\u6578\u9805\u570b\u5916\u78b3\u6b0a\u5546\u54c1\uff0c\u4f01\u696d\u53ef\u4ee5\u6839\u64da\u81ea\u8eab\u9700\u6c42\u5f9e\u81ea\u9858\u6e1b\u91cf\u984d\u5ea6\u3001\u589e\u91cf\u62b5\u63db\u4ee5\u53ca\u570b\u5916\u78b3\u6b0a\u7b49\u4e09\u500b\u4f86\u6e90\u4e2d\u9032\u884c\u7d9c\u5408\u898f\u5283\u3002\u6c38\u7e8c\u5718\u968a\u8a8d\u70ba\uff0c\u4f01\u696d\u5728\u61c9\u5c0d\u78b3\u4ea4\u6613\u6642\u61c9\u512a\u5148\u8003\u616e\u6574\u500b\u50f9\u503c\u93c8\u4e0a\u4e0b\u6e38\u7684\u81ea\u4e3b\u6e1b\u78b3\uff0c\u7136\u5f8c\u8003\u616e\u901a\u904e\u78b3\u62b5\u6e1b\u4f86\u5be6\u73fe\u9577\u671f\u7684\u6de8\u96f6\u78b3\u76ee\u6a19\uff0c\u540c\u6642\u61c9\u8a55\u4f30\u78b3\u8cbb\u3001\u78b3\u6b0a\u50f9\u683c\u548c\u6e1b\u78b3\u6280\u8853\u6210\u672c\uff0c\u4ee5\u627e\u51fa\u4fdd\u6301\u4f01\u696d\u4f4e\u78b3\u7af6\u722d\u529b\u7684\u6700\u4f73\u7b56\u7565\u3002<\/span><\/p><p><span lang=\"EN-US\">\u00a0<\/span><span style=\"font-family: \u65b0\u7d30\u660e\u9ad4, serif; color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">\u9452\u65bc\u76ee\u524d\u570b\u5167\u5916\u7684\u78b3\u5e02\u5834\u6b63\u8655\u65bc\u84ec\u52c3\u767c\u5c55\u968e\u6bb5\uff0c\u6c38\u7e8c\u90e8\u9580\u5718\u968a\u5efa\u8b70\u4f01\u696d\u61c9\u5f9e\u4e86\u89e3\u78b3\u6b0a\u4ea4\u6613\u7684\u751f\u614b\u7cfb\u958b\u59cb\uff0c\u601d\u8003\u5982\u4f55\u5e03\u5c40\u548c\u5be6\u65bd\u78b3\u6b0a\u4ea4\u6613\uff0c\u4e26\u95dc\u6ce8\u4e26\u6295\u8cc7\u65bc\u78b3\u6392\u653e\u6e1b\u5c11\u6280\u8853\uff0c\u4ee5\u5728\u65b0\u7684\u6c23\u5019\u7d93\u6fdf\u4e2d\u767c\u63ee\u4f5c\u7528\u3002<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7492625 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"7492625\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54f746c\" data-id=\"54f746c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1a1ef1 elementor-widget elementor-widget-text-editor\" data-id=\"a1a1ef1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong><span style=\"font-family: \u65b0\u7d30\u660e\u9ad4, serif; color: #008080;\">\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236\u5ea6\u4e0b\u7684\u907f\u98a8\u6e2f\u548c\u5168\u7403\u8cc7\u8a0a\u7533\u5831<\/span><\/strong><\/p><p><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u8003\u616e\u5230\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236\u5ea6\uff08<\/span><span lang=\"EN-US\">Pillar II<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\uff09\u5c0d\u6709\u6548\u7a05\u7387\u7684\u8a08\u7b97\u975e\u5e38\u8907\u96dc\uff0c\u70ba\u964d\u4f4e\u8de8\u570b\u4f01\u696d\u96c6\u5718\u7684\u5408\u898f\u6210\u672c\uff0c<\/span><span lang=\"EN-US\">OECD<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u63d0\u51fa\u4e86\u904e\u6e21\u671f\u570b\u5225\u5831\u544a\u907f\u98a8\u6e2f\u689d\u6b3e\uff08<\/span><span lang=\"EN-US\">Transitional CbCR Safe Harbour<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\uff09\u3002\u5229\u5b89\u9054\u5e73\u548c\u806f\u5408\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u57f7\u696d\u6703\u8a08\u5e2b\u5efa\u8b70\uff0c\u4f01\u696d\u53ef\u4ee5\u5145\u5206\u5229\u7528\u9019\u4e00\u907f\u98a8\u6e2f\uff0c\u4ee5\u964d\u4f4e\u5408\u898f\u6210\u672c\u3002\u9019\u662f\u56e0\u70ba\u5728\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236\u5ea6\u4e0b\uff0c\u6709\u6548\u7a05\u7387\u7684\u8a08\u7b97\u4e26\u4e0d\u50cf\u7c21\u55ae\u5730\u5c07\u6240\u5f97\u7a05\u8cbb\u7528\uff08\u5206\u5b50\uff09\u9664\u4ee5\u7a05\u524d\u6de8\u5229\uff08\u5206\u6bcd\uff09\u90a3\u9ebc\u7c21\u55ae\uff0c\u800c\u662f\u9700\u8981\u6839\u64da\u7576\u5730\u79df\u7a05\u7ba1\u8f44\u5340\u7684\u7a05\u6536\u898f\u5b9a\u4f86\u9032\u884c\u8abf\u6574\u548c\u9078\u64c7\uff0c\u9019\u4f7f\u5f97\u8a08\u7b97\u8b8a\u5f97\u975e\u5e38\u8907\u96dc\u3002\u904e\u6e21\u671f\u570b\u5225\u5831\u544a\u907f\u98a8\u6e2f\u689d\u6b3e\u4e3b\u8981\u662f\u5141\u8a31\u8de8\u570b\u4f01\u696d\u96c6\u5718\u4f7f\u7528\u570b\u5225\u5831\u544a\u6578\u64da\u9032\u884c\u7c21\u5316\u8a08\u7b97\uff0c\u800c\u5728<\/span><span lang=\"EN-US\">2023<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u5e74\u81f3<\/span><span lang=\"EN-US\">2026<\/span><span style=\"font-family: '\u65b0\u7d30\u660e\u9ad4',serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: \u65b0\u7d30\u660e\u9ad4; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;\">\u5e74\u7684\u904e\u6e21\u671f\u5167\uff0c\u53ea\u8981\u79df\u7a05\u7ba1\u8f44\u5340\u7b26\u5408\u907f\u98a8\u6e2f\u7684\u4e09\u500b\u6e2c\u8a66\u4e4b\u4e00\uff0c\u5373\u53ef\u5c07\u88dc\u5145\u7a05\u8996\u70ba\u96f6\uff0c\u4e26\u514d\u9664\u5c0d\u6709\u6548\u7a05\u7387\u7684\u8a73\u7d30\u8a08\u7b97\u3002\u9019\u4e09\u500b\u6e2c\u8a66\u5305\u62ec\u6700\u4f4e\u5229\u6f64\u6e2c\u8a66\u3001\u7c21\u5316\u6709\u6548\u7a05\u7387\u6e2c\u8a66\u548c\u4f8b\u884c\u6027\u5229\u6f64\u6e2c\u8a66\u3002<\/span><\/p><p><span lang=\"EN-US\">\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u6b64\u5916\uff0c<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">OECD<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u65bc<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">2023<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u5e74<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">7<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u6708\u767c\u5e03\u4e86<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">Pillar II<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u4e0b\u7684<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">GloBE<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u8cc7\u8a0a\u7533\u5831\u8868\uff08<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">GloBE Information Return, <\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u201c<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">GIR<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u201d\uff09\u7684\u6a19\u6e96\u7bc4\u672c\u683c\u5f0f\uff0c\u5167\u5bb9\u5305\u62ec\u7d04<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">490<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u9805\u8ca1\u52d9\u6578\u64da\u548c\u76f8\u95dc\u7684\u89e3\u91cb\u6027\u8aaa\u660e\uff0c\u5206\u70ba\u4e09\u500b\u90e8\u5206\uff1a\u8de8\u570b\u4f01\u696d\u96c6\u5718\u8cc7\u8a0a\u3001\u79df\u7a05\u7ba1\u8f44\u5340\u7684\u907f\u98a8\u6e2f\u548c\u8c41\u514d\u689d\u6b3e\u4ee5\u53ca<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">GloBE<\/span><span style=\"color: var( --e-global-color-text ); font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align); font-family: \u65b0\u7d30\u660e\u9ad4, serif;\">\u7684\u8a08\u7b97\u3002\u96d6\u7136\u53f0\u7063\u76ee\u524d\u5c1a\u672a\u5be6\u65bd\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236\u5ea6\uff0c\u4f46\u53f0\u7063\u8de8\u570b\u4f01\u696d\u96c6\u5718\u53ef\u80fd\u9700\u8981\u63d0\u4f9b<\/span><span lang=\"EN-US\" style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size 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