{"id":1211,"date":"2022-04-12T00:00:00","date_gmt":"2022-04-12T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e5%9b%bd%e7%a8%8e%e5%b1%80%e5%af%84%e5%8f%91%e4%bf%a1%e5%87%bd%e7%bb%99%e6%88%96%e9%9c%80%e9%87%87%e5%8f%96%e4%b8%8e%e5%90%88%e6%a0%bc%e6%9c%ba%e4%bc%9a%e5%9f%ba%e9%87%91%e7%9b%b8%e5%85%b3%e8%a1%8c\/"},"modified":"2022-04-12T00:00:00","modified_gmt":"2022-04-12T00:00:00","slug":"%e5%9b%bd%e7%a8%8e%e5%b1%80%e5%af%84%e5%8f%91%e4%bf%a1%e5%87%bd%e7%bb%99%e6%88%96%e9%9c%80%e9%87%87%e5%8f%96%e4%b8%8e%e5%90%88%e6%a0%bc%e6%9c%ba%e4%bc%9a%e5%9f%ba%e9%87%91%e7%9b%b8%e5%85%b3%e8%a1%8c","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1211","title":{"rendered":"\u56fd\u7a0e\u5c40\u5bc4\u53d1\u4fe1\u51fd\u7ed9\u6216\u9700\u91c7\u53d6\u4e0e\u5408\u683c\u673a\u4f1a\u57fa\u91d1\u76f8\u5173\u884c\u52a8\u7684\u7eb3\u7a0e\u4eba"},"content":{"rendered":"<p>IR-2022-79\uff0c2022 \u5e74 4 \u6708 12 \u65e5<\/p>\n<p>\u534e\u5e9c \u2014 \u7f8e\u56fd\u56fd\u7a0e\u5c40\u4eca\u5929\u5ba3\u5e03\uff0c\u7eb3\u7a0e\u4eba\u5982\u679c\u9700\u8981\u91c7\u53d6\u4e0e\u5408\u683c\u673a\u4f1a\u57fa\u91d1 (QOF) \u76f8\u5173\u7684\u989d\u5916\u884c\u52a8\uff0c\u5c06\u4ece4\u6708\u5f00\u59cb\u9646\u7eed\u6536\u5230\u4fe1\u51fd\u3002<\/p>\n<p>\u7eb3\u7a0e\u4eba\u5982\u679c\u5c06<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8996\">\u8868\u683c8996\uff08\u82f1\u6587\uff09<\/a>\u300a\u5408\u683c\u673a\u4f1a\u57fa\u91d1\u300b\u9644\u5728\u5176\u7a0e\u8868\u4e2d\uff0c\u53ef\u80fd\u4f1a\u6536\u5230\u4fe1\u51fd6501\u300a\u5408\u683c\u673a\u4f1a\u57fa\u91d1 (QOF) \u6295\u8d44\u6807\u51c6\u300b\u3002\u8fd9\u5c01\u4fe1\u544a\u77e5\u4ed6\u4eec\u652f\u6301\u6295\u8d44\u6807\u51c6\u5e74\u5ea6\u8ba4\u8bc1\u6240\u9700\u7684\u4fe1\u606f\u6709\u6240\u7f3a\u5931\u3001\u65e0\u6548\u6216\u5176\u8ba1\u7b97\u4e0d\u652f\u6301\u6240\u62a5\u544a\u7684\u91d1\u989d\u3002\u5982\u679c\u4ed6\u4eec\u6253\u7b97\u7ef4\u6301\u5408\u683c\u673a\u4f1a\u57fa\u91d1\u7684\u8ba4\u8bc1\uff0c\u53ef\u80fd\u9700\u8981\u91c7\u53d6\u989d\u5916\u63aa\u65bd\u6765\u6ee1\u8db3\u6295\u8d44\u6807\u51c6\u7684\u5e74\u5ea6\u81ea\u6211\u8ba4\u8bc1\u8981\u6c42\u3002<\/p>\n<p>\u4e3a\u4e86\u4fee\u6b63\u6295\u8d44\u6807\u51c6\u7684\u5e74\u5ea6\u7ef4\u62a4\u8bc1\u660e\uff0c\u8fd9\u4e9b\u7eb3\u7a0e\u4eba\u5e94\u63d0\u4ea4\u4fee\u6539\u8fc7\u7684\u7a0e\u8868\u6216\u884c\u653f\u8c03\u6574\u8bf7\u6c42 (AAR)\u3002\u5982\u679c\u6536\u5230\u4fe1\u51fd\u7684\u5b9e\u4f53\u672a\u80fd\u91c7\u53d6\u884c\u52a8\uff0c\u56fd\u7a0e\u5c40\u53ef\u80fd\u4f1a\u5c06\u5176\u7a0e\u52a1\u8d26\u6237\u63d0\u4ea4\u5ba1\u67e5\u3002\u9009\u62e9\u63a8\u8fdf\u5bf9\u6295\u8d44\u4e8e\u8be5\u5b9e\u4f53\u7684\u5408\u683c\u6536\u76ca\u7f34\u7a0e\u7684\u6295\u8d44\u8005\uff0c\u4e5f\u53ef\u80fd\u9700\u8981\u63a5\u53d7\u5ba1\u67e5\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u7eb3\u7a0e\u4eba\u53ef\u80fd\u4f1a\u6536\u5230\u4fe1\u51fd6502\u300a\u62a5\u544a\u5408\u683c\u673a\u4f1a\u57fa\u91d1 (QOF) \u6295\u8d44\u300b\u6216\u4fe1\u51fd6503\u300a\u5408\u683c\u673a\u4f1a\u57fa\u91d1 (QOF) \u6295\u8d44\u5e74\u5ea6\u62a5\u544a\u300b\u3002\u8fd9\u4e9b\u4fe1\u51fd\u901a\u77e5\u4ed6\u4eec\uff0c\u53ef\u80fd\u6ca1\u6709\u6b63\u786e\u9075\u5faa<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8997\">\u8868\u683c8997\uff08\u82f1\u6587\uff09<\/a>\u300a\u5408\u683c\u673a\u4f1a\u57fa\u91d1 (QOF) \u6295\u8d44\u521d\u59cb\u548c\u5e74\u5ea6\u62a5\u8868\u300b\u7684\u8bf4\u660e\uff0c\u56e0\u4e3a\u770b\u8d77\u6765\u4ed6\u4eec\u7684\u4fe1\u606f\u7f3a\u5931\u3001\u65e0\u6548\uff0c\u6216\u4ed6\u4eec\u53ef\u80fd\u6ca1\u6709\u6b63\u786e\u9075\u5b88\u89c4\u5b9a\uff0c\u5728\u63d0\u4ea4\u8868\u683c\u7684\u540c\u65f6\u7ef4\u6301\u5176\u5728\u5408\u683c\u673a\u4f1a\u57fa\u91d1\u4e2d\u7684\u5408\u683c\u6295\u8d44\u3002<\/p>\n<p>\u5982\u679c\u8fd9\u4e9b\u7eb3\u7a0e\u4eba\u6253\u7b97\u5728\u5408\u683c\u673a\u4f1a\u57fa\u91d1\u4e2d\u7ef4\u6301\u5408\u683c\u7684\u6295\u8d44\uff0c\u4ed6\u4eec\u53ef\u4ee5\u63d0\u4ea4\u4fee\u6539\u8fc7\u7684\u7a0e\u8868\u6216\u884c\u653f\u8c03\u6574\u8bf7\u6c42\uff0c\u5e76\u9644\u4e0a\u6b63\u786e\u586b\u5199\u76848997\u8868\u683c\u3002\u4e0d\u91c7\u53d6\u884c\u52a8\u5c06\u610f\u5473\u7740\u6536\u5230\u4fe1\u51fd\u7684\u4eba\u5728\u5408\u683c\u673a\u4f1a\u57fa\u91d1\u4e2d\u53ef\u80fd\u6ca1\u6709\u5408\u683c\u7684\u6295\u8d44\uff0c\u56fd\u7a0e\u5c40\u53ef\u80fd\u4f1a\u5c06\u5176\u7a0e\u52a1\u8d26\u6237\u63d0\u4ea4\u5ba1\u67e5\u3002\u800c\u672a\u9002\u5f53\u9012\u5ef6\u7684\u6536\u76ca\u90e8\u5206\uff0c\u53ef\u80fd\u4f1a\u7ed9\u6536\u4fe1\u4eba\u5e26\u6765\u6b20\u7a0e\u3001\u5229\u606f\u548c\u7f5a\u6b3e\u3002<\/p>\n<p>\u6709\u5173\u4e00\u822c\u4fe1\u606f\uff0c\u8bf7\u8bbf\u95ee\u56fd\u7a0e\u5c40\u5b98\u7f51<a href=\"https:\/\/www.irs.gov\/zh-hans\">IRS.gov<\/a>\u4e0a\u7684<a href=\"https:\/\/www.irs.gov\/credits-deductions\/businesses\/opportunity-zones\">\u673a\u4f1a\u533a\u9875\u9762\uff08\u82f1\u6587\uff09<\/a>\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IR-2022-79\uff0c2022 \u5e74 4&#46;&#46;&#46;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-1211","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1211"}],"version-history":[{"count":0,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1211\/revisions"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}