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href=\"https:\/\/www.irs.gov\/newsroom\/irs-chief-counsel-looking-for-200-experienced-attorneys-to-focus-on-abusive-tax-deals-job-openings-posted\">IR-2022-17\uff08\u82f1\u6587\uff09<\/a>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u5468\uff0c\u56fd\u7a0e\u5c40\u5f00\u542f\u4e862022\u5e74\u201c\u5341\u4e8c\u6761\u9a97\u672f\u201d\u6e05\u5355 (<a href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/irs-warns-taxpayers-of-dirty-dozen-tax-scams-for-2022\">IR-2022-113<\/a>)\uff0c\u5176\u4e2d\u5305\u62ec\u7eb3\u7a0e\u4eba\u9700\u8981\u907f\u514d\u7684\u56db\u9879\u88ab\u5927\u529b\u5ba3\u4f20\u7684\u6ee5\u7528\u578b\u4ea4\u6613\u3002\u968f\u540e\u56fd\u7a0e\u5c40\u53d1\u5e03\u4e86\u4e00\u4e9b\u9488\u5bf9\u666e\u901a\u7eb3\u7a0e\u4eba\u7684\u5e38\u89c1\u9a97\u5c40\u3002\u8fd9\u4e9b\u4ee5\u6d88\u8d39\u8005\u4e3a\u4e2d\u5fc3\u7684\u9a97\u5c40\u53ef\u4ee5\u4fb5\u5bb3\u4efb\u4f55\u4e2a\u4eba\u6216\u7ec4\u7ec7\uff0c\u7a83\u53d6\u654f\u611f\u7684\u8d22\u52a1\u4fe1\u606f\u6216\u91d1\u94b1\uff0c\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u8ba9\u7eb3\u7a0e\u4eba\u6765\u627f\u62c5\u76f8\u5e94\u7684\u6cd5\u5f8b\u540e\u679c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u5929\u662f\u201c\u5341\u4e8c\u6761\u9a97\u672f\u201d\u7684\u603b\u7ed3\u7bc7\uff0c\u56fd\u7a0e\u5c40\u91cd\u70b9\u5f3a\u8c03\u4e86\u5176\u5b83\u56db\u4e2a\u9a97\u5c40\uff0c\u8fd9\u4e9b\u9a97\u672f\u901a\u5e38\u9488\u5bf9\u6b63\u5728\u5bfb\u627e\u907f\u7a0e\u65b9\u6cd5\u7684\u62e5\u6709\u9ad8\u989d\u8d44\u4ea7\u7684\u4e2a\u4eba\u3002\u5bf9\u6295\u5165\u8fd9\u4e9b\u9a97\u5c40\u76ee\u6807\u4eba\u7fa4\u7684\u62db\u63fd\uff0c\u901a\u5e38\u6bd4\u5e7f\u6cdb\u6492\u7f51\u7684\u9a97\u5c40\uff08\u4f8b\u5982\u6bcf\u4e2a\u4eba\u90fd\u53ef\u80fd\u6536\u5230\u7684\u7535\u5b50\u90ae\u4ef6\u8bc8\u9a97\uff09\u66f4\u5177\u6709\u9488\u5bf9\u6027\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5c06\u8d44\u4ea7\u9690\u85cf\u5728\u7eb3\u7a0e\u4eba\u81ea\u8ba4\u4e3a\u7684\u533f\u540d\u8d26\u6237\u4e2d\uff0c\u6216\u8005\u6839\u672c\u4e0d\u63d0\u4ea4\u7a0e\u8868\u4ee5\u671f\u5f85\u8eb2\u907f\u5ba1\u67e5\uff0c\u90fd\u662f\u5df2\u7ecf\u5b58\u5728\u6570\u5341\u5e74\u7684\u907f\u7a0e\u9a97\u5c40\u3002\u56fd\u7a0e\u5c40\u4ecd\u7136\u81f4\u529b\u4e8e\u5236\u6b62\u8fd9\u4e9b\u6b3a\u7792\u624b\u6bb5\uff0c\u8fd9\u4e9b\u9a97\u5c40\u514b\u6263\u4e86\u6bcf\u5e74\u516c\u5e73\u7eb3\u7a0e\u3001\u8d1f\u8d23\u4efb\u7684\u7eb3\u7a0e\u4eba\u7684\u6743\u76ca\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5c40\u8b66\u544a\u4efb\u4f55\u8003\u8651\u4f7f\u7528\u8fd9\u4e9b\u9a97\u5c40\u6216\u7c7b\u4f3c\u9a97\u5c40\u7684\u4eba\uff0c\u65b0\u7684\u4e0d\u65ad\u53d1\u5c55\u7684\u6570\u636e\u5206\u6790\u5de5\u5177\u548c\u5f3a\u5316\u7684\u6587\u4ef6\u5339\u914d\u529f\u80fd\uff0c\u8ba9\u56fd\u7a0e\u5c40\u53ef\u4ee5\u7ee7\u7eed\u63a8\u8fdb\u8fd9\u4e9b\u9886\u57df\u7684\u5de5\u4f5c\u3002\u8fd9\u7c7b\u201c\u5341\u4e8c\u6761\u9a97\u672f\u201d\u9a97\u5c40\u6db5\u76d6\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5728\u79bb\u5cb8\u8d26\u6237\u4e2d\u9690\u7792\u8d44\u4ea7\u548c\u6570\u5b57\u8d44\u4ea7\u62a5\u544a\u4e0d\u5f53<\/strong>\uff1a\u56fd\u7a0e\u5c40\u4ecd\u7136\u4e13\u6ce8\u4e8e\u963b\u6b62\u90a3\u4e9b\u5c06\u8d44\u4ea7\u9690\u85cf\u5728\u79bb\u5cb8\u8d26\u6237\u548c\u6301\u6709\u52a0\u5bc6\u8d27\u5e01\u6216\u5176\u5b83\u6570\u5b57\u8d44\u4ea7\u7684\u8d26\u6237\u4e2d\u7684\u907f\u7a0e\u884c\u4e3a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u9645\u7a0e\u52a1\u5408\u89c4\u662f\u7f8e\u56fd\u56fd\u7a0e\u5c40\u7684\u91cd\u4e2d\u4e4b\u91cd\u3002\u590d\u6742\u7684\u56fd\u9645\u907f\u7a0e\u9a97\u5c40\u548c\u8de8\u5883\u4ea4\u6613\u4e2d\u51fa\u73b0\u7684\u65b0\u6a21\u5f0f\u548c\u8d8b\u52bf\uff0c\u52a0\u5267\u4e86\u4eba\u4eec\u5bf9\u6d89\u730e\u56fd\u9645\u4e8b\u52a1\u7684\u4e2a\u4eba\u548c\u5b9e\u4f53\u7f3a\u4e4f\u7a0e\u52a1\u5408\u89c4\u6027\u7684\u62c5\u5fe7\u3002\u968f\u7740\u56fd\u9645\u7a0e\u6536\u548c\u6d17\u94b1\u72af\u7f6a\u7684\u589e\u52a0\uff0c\u56fd\u7a0e\u5c40\u901a\u8fc7\u5e2e\u52a9\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u4e86\u89e3\u548c\u5c65\u884c\u5176\u7a0e\u52a1\u4e49\u52a1\uff0c\u5e76\u5728\u5168\u7403\u8303\u56f4\u5185\u4ee5\u8bda\u4fe1\u548c\u516c\u5e73\u7684\u65b9\u5f0f\u6267\u6cd5\uff0c\u7ee7\u7eed\u4fdd\u62a4\u7f8e\u56fd\u7a0e\u6536\u5236\u5ea6\u7684\u5b8c\u6574\u6027\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u591a\u5e74\u6765\uff0c\u8bb8\u591a\u4eba\u88ab\u8ba4\u5b9a\u4e3a\u901a\u8fc7\u8bd5\u56fe\u5c06\u6536\u5165\u9690\u85cf\u5728\u79bb\u5cb8\u94f6\u884c\u3001\u7ecf\u7eaa\u8d26\u6237\u6216\u63d0\u540d\u5b9e\u4f53\u4e2d\u6765\u9003\u907f\u7f8e\u56fd\u7a0e\u6536\u3002\u7136\u540e\uff0c\u4ed6\u4eec\u4f7f\u7528\u501f\u8bb0\u5361\u3001\u4fe1\u7528\u5361\u3001\u7535\u6c47\u6216\u5176\u5b83\u5b89\u6392\u6765\u83b7\u5f97\u8d44\u91d1\u3002\u4e00\u4e9b\u4eba\u5229\u7528\u5916\u56fd\u4fe1\u6258\u3001\u96c7\u5458\u79df\u8d41\u9a97\u5c40\u3001\u79c1\u4eba\u5e74\u91d1\u548c\u7ed3\u6784\u5316\u4ea4\u6613\uff0c\u6765\u8bd5\u56fe\u9690\u7792\u8d26\u6237\u6216\u4fdd\u9669\u8ba1\u5212\u7684\u771f\u6b63\u6240\u6709\u4eba\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7a0e\u6cd5\u5b9a\u4e49\u4e0a\u7684\u7f8e\u56fd\u4eba\u7684\u5168\u7403\u6536\u5165\u90fd\u8981\u5f81\u7a0e\u3002\u94b1\u5b58\u5165\u79bb\u5cb8\u8d26\u6237\u8fd9\u4e00\u5355\u4e00\u4e8b\u5b9e\u5e76\u4e0d\u610f\u5473\u7740\u5b83\u5c31\u8131\u79bb\u4e86\u7f8e\u56fd\u7a0e\u6536\u4f53\u5236\u7684\u7ea6\u675f\u3002\u5728\u4f2a\u8bc1\u5904\u7f5a\u7684\u5236\u7ea6\u4e0b\uff0c\u7a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