{"id":13427,"date":"2024-06-20T23:49:04","date_gmt":"2024-06-20T23:49:04","guid":{"rendered":"https:\/\/aacyf.org\/?p=13427"},"modified":"2024-06-20T23:49:06","modified_gmt":"2024-06-20T23:49:06","slug":"%e5%9b%bd%e7%a8%8e%e5%b1%80%e5%91%98%e5%b7%a5%e7%95%99%e4%bb%bb%e7%a8%8e%e6%94%b6%e6%8a%b5%e5%85%8d%e5%b7%a5%e4%bd%9c%e8%bf%9b%e5%85%a5%e4%b8%8b%e4%b8%80%e9%98%b6%e6%ae%b5%ef%bc%9b%e5%ae%a1%e6%9f%a5","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=13427","title":{"rendered":"\u56fd\u7a0e\u5c40\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u5de5\u4f5c\u8fdb\u5165\u4e0b\u4e00\u9636\u6bb5\uff1b\u5ba1\u67e5\u8868\u660e\u7edd\u5927\u591a\u6570\u5b58\u5728\u4e0d\u5f53\u98ce\u9669"},"content":{"rendered":"\n<p><em>\u6700\u9ad8\u98ce\u9669\u7684\u7533\u8bf7\u88ab\u62d2\u7edd\uff0c\u5c06\u5f00\u59cb\u989d\u5916\u5904\u7406\u4f4e\u98ce\u9669\u7533\u8bf7\uff1b\u5408\u89c4\u5de5\u4f5c\u8d85\u8fc7<\/em><em> 20 \u4ebf\u7f8e\u5143\uff0c\u5c06\u7ee7\u7eed\u52a0\u5f3a\u5ba1\u67e5\u548c\u5ba1\u6838\uff1b\u56fd\u7a0e\u5c40\u5c06\u5c31\u53ef\u80fd\u7684\u7acb\u6cd5\u884c\u52a8\u4e0e\u56fd\u4f1a\u8fdb\u884c\u78cb\u5546\uff0c\u7136\u540e\u518d\u51b3\u5b9a\u6682\u4ee4\u7684\u672a\u6765<\/em><\/p>\n\n\n\n<p>IR-2024-169, 2024\u5e746\u670820\u65e5<\/p>\n\n\n\n<p>\u534e\u5e9c \u2014 \u4e3a\u4e86\u4fdd\u62a4\u7eb3\u7a0e\u4eba\u548c\u5c0f\u4f01\u4e1a\uff0c\u5728\u8fdb\u884c\u8be6\u7ec6\u5ba1\u67e5\u4e4b\u540e\uff0c\u7f8e\u56fd\u56fd\u7a0e\u5c40\u4eca\u5929\u5ba3\u5e03\uff0c\u8ba1\u5212\u62d2\u7edd\u6570\u4e07\u8d77\u4e0d\u6b63\u5f53\u7684\u9ad8\u98ce\u9669\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\uff0c\u540c\u65f6\u5f00\u59cb\u65b0\u4e00\u8f6e\u5904\u7406\u4f4e\u98ce\u9669\u7533\u8bf7\uff0c\u4ee5\u5e2e\u52a9\u7b26\u5408\u6761\u4ef6\u7684\u7eb3\u7a0e\u4eba\u3002<\/p>\n\n\n\n<p>\u201c\u6b64\u6b21\u5ba1\u67e5\u7684\u5b8c\u6210\u4e3a\u56fd\u7a0e\u5c40\u63d0\u4f9b\u4e86\u6709\u5173\u9ad8\u98ce\u9669\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u6d3b\u52a8\u7684\u65b0\u89c1\u89e3\uff0c\u5e76\u8bc1\u5b9e\u4e86\u5bf9\u5927\u91cf\u4e0d\u5f53\u7533\u8bf7\u7684\u666e\u904d\u62c5\u5fe7\uff0c\u201d\u56fd\u7a0e\u5c40\u5c40\u957fDanny Werfel \u8868\u793a\u3002\u201c\u6211\u4eec\u73b0\u5728\u5c06\u5229\u7528\u8fd9\u4e9b\u4fe1\u606f\u62d2\u7edd\u6570\u5341\u4ebf\u7f8e\u5143\u7684\u660e\u663e\u4e0d\u5f53\u7533\u8bf7\uff0c\u5e76\u5f00\u59cb\u989d\u5916\u5de5\u4f5c\u4ee5\u53d1\u653e\u6b3e\u9879\uff0c\u5e2e\u52a9\u7533\u8bf7\u4e0d\u5b58\u5728\u4efb\u4f55\u5371\u9669\u4fe1\u53f7\u7684\u7eb3\u7a0e\u4eba\u3002\u201d<\/p>\n\n\n\n<p>\u201c\u8fd9\u662f\u56fd\u7a0e\u5c40\u7ba1\u7406\u7684\u6700\u590d\u6742\u7684\u62b5\u514d\u4e4b\u4e00\uff0c\u6211\u4eec\u7ee7\u7eed\u8981\u6c42\u7eb3\u7a0e\u4eba\u8010\u5fc3\u7b49\u5f85\uff0c\u56e0\u4e3a\u6211\u4eec\u6b63\u5728\u89e3\u5f00\u8fd9\u4e2a\u590d\u6742\u7684\u8fc7\u7a0b\uff0c\u201dWerfel\u8865\u5145\u9053\u3002\u201c\u6700\u7ec8\uff0c\u8fd9\u6bb5\u65f6\u95f4\u5c06\u5e2e\u52a9\u6211\u4eec\u4fdd\u62a4\u7eb3\u7a0e\u4eba\u907f\u514d\u5145\u65a5\u7cfb\u7edf\u7684\u4e0d\u5f53\u652f\u4ed8\uff0c\u5e76\u5c06\u652f\u7968\u53d1\u7ed9\u771f\u6b63\u7b26\u5408\u6761\u4ef6\u7684\u4eba\u3002\u201d<\/p>\n\n\n\n<p>\u81ea\u53bb\u5e74 9 \u6708\u4ee5\u6765\uff0c\u5ba1\u67e5\u5de5\u4f5c\u8017\u65f6\u6570\u6708\uff0c\u5bf9\u4fe1\u606f\u8fdb\u884c\u6570\u5b57\u5316\u5904\u7406\u5e76\u5206\u6790\u6570\u636e\uff0c\u4ee5\u8bc4\u4f30\u53bb\u5e74\u5728\u5927\u529b\u8425\u9500\u4e0b\u63d0\u4ea4\u7684 100 \u591a\u4e07\u4efd\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\uff08ERC\uff09\u7533\u8bf7\uff0c\u603b\u91d1\u989d\u8d85\u8fc7 860 \u4ebf\u7f8e\u5143\u3002<\/p>\n\n\n\n<p>\u5728\u6b64\u8fc7\u7a0b\u4e2d\uff0c\u56fd\u7a0e\u5c40\u53d1\u73b0 10% \u81f3 20% \u7684\u7533\u8bf7\u5c5e\u4e8e\u56fd\u7a0e\u5c40\u786e\u5b9a\u7684\u6700\u9ad8\u98ce\u9669\u7c7b\u522b\uff0c\u8fd9\u4e9b\u7533\u8bf7\u660e\u663e\u6709\u8ff9\u8c61\u8868\u660e\u662f\u6b64\u75ab\u60c5\u65f6\u671f\u62b5\u514d\u7684\u9519\u8bef\u7533\u8bf7\u3002\u672a\u6765\u51e0\u5468\u5185\uff0c\u6570\u4ee5\u4e07\u8ba1\u7684\u7533\u8bf7\u5c06\u88ab\u62d2\u7edd\u3002\u8fd9\u4e00\u9ad8\u98ce\u9669\u7c7b\u522b\u5305\u62ec\u5e26\u6709\u8b66\u544a\u4fe1\u53f7\u7684\u7533\u8bf7\uff0c\u8fd9\u4e9b\u7533\u8bf7\u663e\u7136\u4e0d\u7b26\u5408\u56fd\u4f1a\u5236\u5b9a\u7684\u6307\u5bfc\u65b9\u9488\u3002<\/p>\n\n\n\n<p>\u9664\u4e86\u8fd9\u4e00\u6700\u9ad8\u98ce\u9669\u7c7b\u522b\u5916\uff0c\u56fd\u7a0e\u5c40\u7684\u5206\u6790\u8fd8\u4f30\u8ba1\uff0c60% \u81f3 70% \u7684\u7533\u8bf7\u663e\u793a\u51fa\u4e0d\u53ef\u63a5\u53d7\u7684\u98ce\u9669\u6c34\u5e73\u3002\u5bf9\u4e8e\u6b64\u7c7b\u5177\u6709\u98ce\u9669\u6307\u6807\u7684\u7533\u8bf7\uff0c\u56fd\u7a0e\u5c40\u5c06\u8fdb\u884c\u989d\u5916\u5206\u6790\u4ee5\u6536\u96c6\u66f4\u591a\u4fe1\u606f\uff0c\u76ee\u6807\u662f\u6539\u8fdb\u56fd\u7a0e\u5c40\u7684\u5408\u89c4\u6027\u5ba1\u67e5\uff0c\u52a0\u5feb\u6709\u6548\u7533\u8bf7\u7684\u89e3\u51b3\u901f\u5ea6\uff0c\u540c\u65f6\u9632\u6b62\u4e0d\u5f53\u4ed8\u6b3e\u3002<\/p>\n\n\n\n<p>\u4e0e\u6b64\u540c\u65f6\uff0c\u56fd\u7a0e\u5c40\u7ee7\u7eed\u62c5\u5fc3\u7b49\u5f85\u5408\u6cd5\u7533\u9886\u7684\u5c0f\u4f01\u4e1a\uff0c\u56fd\u7a0e\u5c40\u6b63\u5728\u91c7\u53d6\u66f4\u591a\u884c\u52a8\u63d0\u4f9b\u5e2e\u52a9\u300210% \u5230 20% \u7684 \u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u663e\u793a\u98ce\u9669\u8f83\u4f4e\u3002\u5bf9\u4e8e\u90a3\u4e9b\u5728\u53bb\u5e74\u79cb\u5b63\u6682\u4ee4\u4e4b\u524d\u6ca1\u6709\u6536\u5230\u8d44\u683c\u8b66\u8baf\u7684\u4f01\u4e1a\uff0c\u56fd\u7a0e\u5c40\u5c06\u5f00\u59cb\u5ba1\u614e\u5904\u7406\u66f4\u591a\u6b64\u7c7b\u7533\u8bf7\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u9884\u8ba1\uff0c\u6b64\u7c7b\u522b\u4e2d\u7684\u90e8\u5206\u9996\u7b14\u6b3e\u9879\u5c06\u5728\u4eca\u5e74\u590f\u672b\u53d1\u653e\u3002\u4f46\u56fd\u7a0e\u5c40\u5f3a\u8c03\uff0c\u9274\u4e8e\u9700\u8981\u52a0\u5f3a\u5ba1\u67e5\uff0c\u8fd9\u4e9b\u6b3e\u9879\u7684\u53d1\u653e\u901f\u5ea6\u5c06\u5927\u5927\u4f4e\u4e8e\u75ab\u60c5\u671f\u95f4\u7684\u53d1\u653e\u901f\u5ea6\u3002<\/p>\n\n\n\n<p>\u968f\u7740\u56fd\u7a0e\u5c40\u7684\u989d\u5916\u5904\u7406\u5de5\u4f5c\u4ee5\u6709\u8282\u594f\u7684\u901f\u5ea6\u5f00\u59cb\uff0c\u5176\u4ed6\u7533\u8bf7\u5c06\u5728\u6700\u7ec8\u5ba1\u67e5\u540e\u4e8e\u4eca\u5e74\u590f\u672b\u5f00\u59cb\u652f\u4ed8\u3002\u9700\u8981\u8fdb\u884c\u989d\u5916\u7684\u5ba1\u67e5\uff0c\u56e0\u4e3a\u63d0\u4ea4\u7684\u7533\u8bf7\u53ef\u80fd\u5728\u590d\u6742\u7684\u7533\u62a5\u8fc7\u7a0b\u4e2d\u51fa\u73b0\u8ba1\u7b97\u9519\u8bef\u3002\u5bf9\u4e8e\u90a3\u4e9b\u6709\u8ba1\u7b97\u9519\u8bef\u7684\u7533\u8bf7\uff0c\u7533\u8bf7\u91d1\u989d\u5c06\u5728\u652f\u4ed8\u524d\u8fdb\u884c\u8c03\u6574\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u8fd8\u6307\u51fa\uff0c\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u6700\u65e9\u7684\u7533\u8bf7\u5c06\u9996\u5148\u5f97\u5230\u5904\u7406\uff0c\u6682\u4ee4\u671f\u5185\u63d0\u4ea4\u7684\u4efb\u4f55\u7533\u8bf7\u76ee\u524d\u90fd\u4e0d\u4f1a\u5f97\u5230\u5904\u7406\u3002<\/p>\n\n\n\n<p><strong>\u7eb3\u7a0e\u4eba\u76ee\u524d\u65e0\u9700\u91c7\u53d6\u989d\u5916\u884c\u52a8\uff1b\u7b49\u5f85\u56fd\u7a0e\u5c40\u8fdb\u4e00\u6b65\u901a\u77e5<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u63d0\u9192\u63d0\u4ea4\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u7eb3\u7a0e\u4eba\uff0c\u8be5\u8fc7\u7a0b\u9700\u8981\u65f6\u95f4\uff0c\u4e14\u5904\u7406\u901f\u5ea6\u4e0d\u4f1a\u6062\u590d\u5230\u53bb\u5e74\u590f\u5929\u7684\u6c34\u5e73\u3002\u6709\u7533\u8bf7\u7684\u7eb3\u7a0e\u4eba\u76ee\u524d\u4e0d\u9700\u8981\u91c7\u53d6\u4efb\u4f55\u884c\u52a8\uff0c\u4ed6\u4eec\u5e94\u8be5\u7b49\u5f85\u56fd\u7a0e\u5c40\u7684\u8fdb\u4e00\u6b65\u901a\u77e5\u3002\u56fd\u7a0e\u5c40\u5f3a\u8c03\uff0c\u90a3\u4e9b\u6709 \u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u4eba\u4e0d\u5e94\u8be5\u62e8\u6253\u56fd\u7a0e\u5c40\u7684\u514d\u8d39\u7535\u8bdd\uff0c\u56e0\u4e3a\u5728\u5904\u7406\u5de5\u4f5c\u7ee7\u7eed\u8fdb\u884c\u65f6\uff0c\u901a\u5e38\u65e0\u6cd5\u83b7\u5f97\u8fd9\u4e9b\u7533\u8bf7\u7684\u66f4\u591a\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>\u201c\u8fd9\u4e9b\u590d\u6742\u7684\u7533\u8bf7\u9700\u8981\u65f6\u95f4\uff0c\u56fd\u7a0e\u5c40\u4ecd\u7136\u6df1\u5207\u62c5\u5fe7\u6709\u591a\u5c11\u7eb3\u7a0e\u4eba\u88ab\u63a8\u5e7f\u4eba\u8bef\u5bfc\u548c\u6b3a\u9a97\uff0c\u4ee5\u4e3a\u4ed6\u4eec\u6709\u8d44\u683c\u83b7\u5f97\u5927\u7b14\u62a5\u916c\u3002\u4e8b\u5b9e\u4e0a\uff0c\u5f88\u591a\u4eba\u5e76\u6ca1\u6709\uff0c\u201dWerfel\u8868\u793a\u3002\u201c\u4eba\u4eec\u53ef\u80fd\u8ba4\u4e3a\u81ea\u5df1\u5904\u4e8e\u5b89\u5168\u5883\u5730\uff0c\u4f46\u5f88\u591a\u4eba\u6839\u672c\u6ca1\u6709\u6cd5\u5f8b\u8d44\u683c\u3002\u56fd\u7a0e\u5c40\u7ee7\u7eed\u6566\u4fc3\u90a3\u4e9b\u6709\u5f85\u51b3\u7533\u8bf7\u7684\u4eba\u5229\u7528\u8fd9\u6bb5\u65f6\u95f4\u67e5\u770b IRS.gov \u4e0a\u7684\u6307\u5bfc\u65b9\u9488\u6e05\u5355\uff0c\u4e0e\u5408\u6cd5\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u800c\u4e0d\u662f\u63a8\u5e7f\u4eba\u4ea4\u8c08\uff0c\u5e76\u5728\u51fa\u73b0\u95ee\u9898\u65f6\u4f7f\u7528\u7279\u6b8a\u7684\u56fd\u7a0e\u5c40\u64a4\u56de\u9879\u76ee\u3002\u201d<\/p>\n\n\n\n<p>Werfel\u8fd8\u63d0\u9192\u7eb3\u7a0e\u4eba\uff0c\u8981\u8b66\u60d5\u90a3\u4e9b\u5229\u7528\u4eca\u5929\u7684\u516c\u544a\u4f5c\u4e3a\u8df3\u677f\u5438\u5f15\u66f4\u591a\u5ba2\u6237\u63d0\u4ea4\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u63a8\u5e7f\u4eba\u3002<\/p>\n\n\n\n<p>\u201c\u81ea\u75ab\u60c5\u6700\u4e25\u91cd\u7684\u65e5\u5b50\u4ee5\u6765\uff0c\u6d89\u53ca\u5230\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7684\u6574\u4e2a\u4e16\u754c\u90fd\u53d1\u751f\u4e86\u53d8\u5316\uff0c\u201dWerfel\u8868\u793a\u3002\u201c\u4efb\u4f55\u7533\u8bf7\u8fd9\u9879\u62b5\u514d\u7684\u4eba\u90fd\u9700\u8981\u4e0e\u503c\u5f97\u4fe1\u8d56\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u4ea4\u8c08\uff0c\u5e76\u4ed4\u7ec6\u5ba1\u67e5\u8d44\u683c\u8981\u6c42\uff0c\u800c\u4e0d\u662f\u542c\u4fe1\u90a3\u4e9b\u73a9\u5ffd\u804c\u5b88\u3001\u8bd5\u56fe\u4ece\u597d\u5fc3\u7eb3\u7a0e\u4eba\u8eab\u4e0a\u5feb\u901f\u8d5a\u94b1\u7684\u4eba\u3002\u4eba\u4eec\u9700\u8981\u8b66\u60d5\u90a3\u4e9b\u8bd5\u56fe\u5229\u7528\u4eca\u5929\u7684\u516c\u544a\u6765\u63a8\u52a8\u66f4\u591a\u4e1a\u52a1\u7684\u63a8\u5e7f\u4eba\u3002\u4eba\u4eec\u5e94\u8be5\u8bb0\u4f4f\uff0c\u56fd\u7a0e\u5c40\u5728\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u65b9\u9762\u7684\u5408\u89c4\u5de5\u4f5c\u4ecd\u7136\u975e\u5e38\u6d3b\u8dc3\u3002\u201d<\/p>\n\n\n\n<p><strong>\u81ea<\/strong><strong>2023\u5e749\u6708\u5f00\u59cb\u6682\u505c\u5904\u7406\u65b0\u7684\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u4ee5\u6765\u91c7\u53d6\u7684\u63aa\u65bd<\/strong><\/p>\n\n\n\n<p>\u5728\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u5ba1\u67e5\u671f\u95f4\uff0c\u56fd\u7a0e\u5c40\u7ee7\u7eed\u5904\u7406 2023 \u5e74 9 \u6708\u4e4b\u524d\u6536\u5230\u7684\u7533\u8bf7\u3002\u56fd\u7a0e\u5c40\u5904\u7406\u4e86 28,000 \u9879\u4ef7\u503c 22 \u4ebf\u7f8e\u5143\u7684\u7533\u8bf7\uff0c\u5e76\u9a73\u56de\u4e86 14,000 \u591a\u9879\u4ef7\u503c\u8d85\u8fc7 10 \u4ebf\u7f8e\u5143\u7684\u7533\u8bf7\u3002<\/p>\n\n\n\n<p>\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u9879\u76ee\u6700\u521d\u662f\u5e2e\u52a9\u4f01\u4e1a\u5ea6\u8fc7\u75ab\u60c5\u7684\u5173\u952e\u4e3e\u63aa\uff0c\u4f46\u8be5\u9879\u76ee\u540e\u6765\u5728\u75ab\u60c5\u7ed3\u675f\u540e\u6210\u4e3a\u6fc0\u8fdb\u8425\u9500\u7684\u4e0b\u624b\u76ee\u6807\u3002\u4e00\u4e9b\u63a8\u5e7f\u4eba\u56e2\u4f53\u53ef\u80fd\u7528\u5176\u4ed6\u540d\u79f0\u6765\u79f0\u547c\u8fd9\u9879\u62b5\u514d\uff0c\u4f8b\u5982\u8865\u52a9\u91d1\u3001\u5546\u4e1a\u523a\u6fc0\u4ed8\u6b3e\u3001\u653f\u5e9c\u6551\u6d4e\u4ee5\u53ca\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d(ERC\u6216ERTC) \u4ee5\u5916\u7684\u5176\u4ed6\u540d\u79f0\u3002<\/p>\n\n\n\n<p>\u4e3a\u4e86\u5e94\u5bf9\u63a8\u5e7f\u4eba\u63a8\u52a8\u7684\u5927\u91cf\u7533\u8bf7\uff0c\u56fd\u7a0e\u5c40\u53bb\u5e74\u79cb\u5929\u5ba3\u5e03\u6682\u505c\u5904\u7406 2023 \u5e74 9 \u6708 14 \u65e5\u4e4b\u540e\u63d0\u4ea4\u7684\u7533\u8bf7\uff0c\u4ee5\u4fbf\u56fd\u7a0e\u5c40\u6709\u65f6\u95f4\u5c06\u8fd1 100 \u4e07\u4efd\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u5927\u578b\u7814\u7a76\u7ec4\u4fe1\u606f\u6570\u5b57\u5316\uff0c\u8fd9\u4e9b\u7533\u8bf7\u662f\u5728\u4fee\u6539\u540e\u7684\u7eb8\u8d28\u7a0e\u8868\u4e0a\u63d0\u4ea4\u7684\u3002\u968f\u540e\u5bf9\u8fd9\u6bb5\u65f6\u95f4\u7684\u7ed3\u679c\u8fdb\u884c\u5206\u6790\uff0c\u5e2e\u52a9\u56fd\u7a0e\u5c40\u8bc4\u4f30\u4e86\u4e0b\u4e00\u6b65\u63aa\u65bd\uff0c\u4e3a\u56fd\u7a0e\u5c40\u63d0\u4f9b\u4e86\u5b9d\u8d35\u7684\u4fe1\u606f\uff0c\u4ee5\u6539\u53d8\u56fd\u7a0e\u5c40\u4eca\u540e\u5904\u7406\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u65b9\u5f0f\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u5ba1\u67e5\u7684\u7ed3\u679c\u8bc1\u5b9e\u4e86\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u548c\u5176\u4ed6\u4eba\u58eb\u63d0\u51fa\u7684\u62c5\u5fe7\uff0c\u5373\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u4e0d\u5f53\u7387\u6781\u9ad8\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e9b\u7533\u8bf7\u662f\u5728\u53bb\u5e74\u4e00\u7cfb\u5217\u6fc0\u8fdb\u7684\u8425\u9500\u548c\u63a8\u5e7f\u6d3b\u52a8\u4e4b\u540e\u63d0\u51fa\u7684\uff0c\u8fd9\u4e9b\u6d3b\u52a8\u5bfc\u81f4\u4eba\u4eec\u88ab\u8bef\u5bfc\u7533\u8bf7\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u3002\u5728 9 \u6708 14 \u65e5\u5b9e\u65bd\u6682\u4ee4\u540e\uff0c\u56fd\u7a0e\u5c40\u7ee7\u7eed\u770b\u5230\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u4ee5\u6bcf\u5468\u8d85\u8fc7 17,000 \u4ef6\u7684\u901f\u5ea6\u6d8c\u5165\uff0c\u76ee\u524d\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u5e93\u5b58\u4e3a 140 \u4e07\u4ef6\u3002<\/p>\n\n\n\n<p>\u9274\u4e8e\u5e93\u5b58\u5e9e\u5927\u4ee5\u53ca\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u5ba1\u67e5\u7684\u7ed3\u679c\uff0c\u56fd\u7a0e\u5c40\u5c06\u7ee7\u7eed\u6682\u505c\u5904\u7406 2023 \u5e74 9 \u6708 14 \u65e5\u4e4b\u540e\u63d0\u4ea4\u7684 \u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u3002\u56fd\u7a0e\u5c40\u5c06\u5229\u7528\u8fd9\u6bb5\u65f6\u95f4\u4ece\u5305\u62ec\u56fd\u4f1a\u548c\u5176\u4ed6\u4eba\u5728\u5185\u7684\u5408\u4f5c\u4f19\u4f34\u90a3\u91cc\u6536\u96c6\u6709\u5173\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u672a\u6765\u65b9\u5411\u7684\u66f4\u591a\u53cd\u9988\u3002<\/p>\n\n\n\n<p>\u201c\u6211\u4eec\u51b3\u5b9a\u7ee7\u7eed\u5b9e\u65bd 9 \u6708\u540e\u7684\u6682\u4ee4\uff0c\u56e0\u4e3a\u6211\u4eec\u4ecd\u7136\u62c5\u5fc3\u5728\u75ab\u60c5\u7206\u53d1\u8fd9\u4e48\u957f\u65f6\u95f4\u540e\u4ecd\u6709\u5927\u91cf\u7533\u8bf7\u6d8c\u5165\uff0c\u201dWerfel\u8868\u793a\u3002\u201c\u8fd9\u4e9b\u7533\u8bf7\u5835\u585e\u4e86\u5408\u6cd5\u7eb3\u7a0e\u4eba\u7684\u7cfb\u7edf\u3002\u6211\u4eec\u62c5\u5fc3\uff0c\u7ec8\u6b62\u6682\u505c\u4ee4\u53ef\u80fd\u4f1a\u5f15\u53d1\u6fc0\u8fdb\u8425\u9500\u4eba\u5458\u7684\u6dd8\u91d1\u70ed\uff0c\u4ece\u800c\u5bfc\u81f4\u65b0\u4e00\u8f6e\u7684\u4e0d\u5f53\u7533\u8bf7\uff0c\u8fd9\u5bf9\u7eb3\u7a0e\u4eba\u6216\u7a0e\u52a1\u7ba1\u7406\u90e8\u95e8\u6765\u8bf4\u90fd\u662f\u4e00\u4e2a\u7cdf\u7cd5\u7684\u7ed3\u679c\u3002\u6211\u4eec\u5c06\u5229\u7528\u8fd9\u6bb5\u65f6\u95f4\u4e0e\u56fd\u4f1a\u534f\u5546\uff0c\u5e76\u5bfb\u6c42\u56fd\u4f1a\u5c31\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u9879\u76ee\u63d0\u4f9b\u66f4\u591a\u5e2e\u52a9\uff0c\u5305\u62ec\u53ef\u80fd\u5b8c\u5168\u5173\u95ed\u65b0\u7684\u7533\u8bf7\u5e76\u5bfb\u6c42\u5ef6\u957f\u8bc9\u8bbc\u65f6\u6548\uff0c\u4ee5\u4fbf\u56fd\u7a0e\u5c40\u6709\u66f4\u591a\u65f6\u95f4\u8ffd\u7a76\u4e0d\u5f53\u7533\u8bf7\u3002\u201d<\/p>\n\n\n\n<p><strong>\u7279\u6b8a\u56fd\u7a0e\u5c40\u64a4\u56de\u9879\u76ee\u4ecd\u5bf9\u5c1a\u672a\u5904\u7406\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u4eba\u5f00\u653e<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u9274\u4e8e\u65b0\u5ba1\u67e5\u663e\u793a\u6709\u5927\u91cf\u53ef\u7591\u7533\u8bf7\uff0c\u56fd\u7a0e\u5c40\u7ee7\u7eed\u6566\u4fc3\u90a3\u4e9b\u5c1a\u672a\u5904\u7406\u7533\u8bf7\u7684\u4eba\u8003\u8651\u7279\u6b8a\u7684\u56fd\u7a0e\u5c40\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d<a href=\"https:\/\/www.irs.gov\/newsroom\/withdraw-an-employee-retention-credit-erc-claim\">\u64a4\u56de\u9879\u76ee\uff08\u82f1\u6587\uff09<\/a>\uff0c\u4ee5\u907f\u514d\u5c06\u6765\u51fa\u73b0\u5408\u89c4\u95ee\u9898\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u4f01\u4e1a\u9700\u8981\u8981\u6c42\u56fd\u7a0e\u5c40\u4e0d\u5904\u7406\u4efb\u4f55\u5c1a\u672a\u652f\u4ed8\u7684\u7eb3\u7a0e\u671f\u7684\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\uff0c\u5219\u5e94\u8fc5\u901f\u542f\u52a8<a href=\"https:\/\/www.irs.gov\/newsroom\/withdraw-an-employee-retention-credit-erc-claim\">\u7533\u8bf7\u64a4\u56de\u6d41\u7a0b\uff08\u82f1\u6587\uff09<\/a>\u3002\u6536\u5230\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u652f\u7968\u4f46\u5c1a\u672a\u5151\u73b0\u6216\u5b58\u5165\u7684\u7eb3\u7a0e\u4eba\u4e5f\u53ef\u4ee5\u4f7f\u7528\u6b64\u6d41\u7a0b\u64a4\u56de\u7533\u8bf7\u5e76\u9000\u8fd8\u652f\u7968\u3002\u56fd\u7a0e\u5c40\u5c06\u89c6\u540c\u7eb3\u7a0e\u4eba\u4ece\u672a\u63d0\u4ea4\u8fc7\u7533\u8bf7\u3002\u4e0d\u4f1a\u6536\u53d6\u5229\u606f\u6216\u7f5a\u6b3e\u3002<\/p>\n\n\n\n<p>\u7531\u4e8e\u6709\u8d85\u8fc7 140 \u4e07\u4efd\u672a\u5904\u7406\u7684\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\uff0c\u7533\u8bf7\u64a4\u56de\u6d41\u7a0b\u4ecd\u7136\u662f\u53ef\u80fd\u63d0\u4ea4\u4e86\u4e0d\u5f53\u7533\u8bf7\u7684\u4f01\u4e1a\u7684\u91cd\u8981\u9009\u62e9\u3002<\/p>\n\n\n\n<p><strong>\u81ea\u613f\u62ab\u9732\u9879\u76ee\u3001\u64a4\u56de\u6d41\u7a0b\u548c\u7981\u6b62\u7b49\u56fd\u7a0e\u5c40\u5408\u89c4\u5de5\u4f5c\u8d85\u8fc7<\/strong><strong> 20 \u4ebf\u7f8e\u5143<\/strong><\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u4eca\u5929\u8fd8\u5ba3\u5e03\uff0c\u81ea\u53bb\u5e74\u79cb\u5b63\u4ee5\u6765\uff0c\u9488\u5bf9\u9519\u8bef\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u5408\u89c4\u5de5\u4f5c\u5df2\u8d85\u8fc7 20 \u4ebf\u7f8e\u5143\u3002\u8fd9\u51e0\u4e4e\u662f 3 \u6708\u4efd\u5728\u5b8c\u6210\u7279\u522b\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u81ea\u613f\u62ab\u9732\u9879\u76ee (VDP) \u540e\u5ba3\u5e03\u7684\u91d1\u989d\u7684\u4e24\u500d\uff0c\u56fd\u7a0e\u5c40\u5ba3\u5e03\u8be5\u9879\u76ee\u5bfc\u81f4\u4ece 2,600 \u591a\u4efd\u7533\u8bf7\u4e2d\u62ab\u9732\u4e86 10.9 \u4ebf\u7f8e\u5143\u3002\u56fd\u7a0e\u5c40\u76ee\u524d\u6b63\u5728\u8003\u8651\u4ee5\u8f83\u4f4e\u7684\u6bd4\u7387\u91cd\u65b0\u5f00\u653e VDP\uff0c\u4f9b\u90a3\u4e9b\u4e4b\u524d\u5df2\u5904\u7406\u8fc7\u7533\u8bf7\u7684\u4eba\u4f7f\u7528\uff0c\u4ee5\u907f\u514d\u56fd\u7a0e\u5c40\u672a\u6765\u91c7\u53d6\u7684\u5408\u89c4\u884c\u52a8\u3002<\/p>\n\n\n\n<p>\u9488\u5bf9\u4e4b\u524d\u5df2\u5904\u7406\u7684\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u5408\u89c4\u5de5\u4f5c\u4ecd\u5728\u7ee7\u7eed\uff0c\u5e76\u4e14\u4ecd\u5728\u7ee7\u7eed\u5f00\u5c55\u591a\u9879\u5de5\u4f5c\u4ee5\u5e94\u5bf9\u53ef\u7591\u7533\u8bf7\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9488\u5bf9\u5c1a\u672a\u5904\u7406\u7684\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\uff0c\u6b63\u5728\u8fdb\u884c\u7684<a href=\"https:\/\/www.irs.gov\/newsroom\/withdraw-an-employee-retention-credit-erc-claim\">\u7533\u8bf7\u64a4\u56de\u7a0b\u5e8f\uff08\u82f1\u6587\uff09<\/a>\u5df2\u5bfc\u81f4 4,800 \u591a\u5bb6\u5b9e\u4f53\u64a4\u56de\u4e86 5.31 \u4ebf\u7f8e\u5143\u3002<\/li>\n\n\n\n<li>\u56fd\u7a0e\u5c40\u5df2\u786e\u5b9a\uff0c\u8d85\u8fc7 12,000 \u5bb6\u5b9e\u4f53\u63d0\u4ea4\u4e86\u8d85\u8fc7 22,000 \u9879\u4e0d\u5f53\u7533\u8bf7\uff0c\u5bfc\u81f4\u8bc4\u4f30\u91d1\u989d\u8fbe\u5230 5.72 \u4ebf\u7f8e\u5143\u3002\u9996\u8f6e\u4fe1\u4ef6\u6db5\u76d6 2020 \u7eb3\u7a0e\u5e74\u5ea6\u3002\u672a\u6765\u51e0\u4e2a\u6708\u8ba1\u5212\u518d\u53d1\u9001\u6570\u5343\u5c01\u6b64\u7c7b\u4fe1\u4ef6\uff0c\u4ee5\u89e3\u51b3\u6d89\u53ca\u66f4\u5927\u7533\u8bf7\u7684 2021 \u7eb3\u7a0e\u5e74\u5ea6\u3002\u56fd\u4f1a\u5c06\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u6700\u9ad8\u9650\u989d\u4ece 2020 \u5e74\u6bcf\u4f4d\u5458\u5de5\u6bcf\u5e74 5,000 \u7f8e\u5143\u63d0\u9ad8\u5230 2021 \u5e74\u6bcf\u4f4d\u5458\u5de5\u4e00\u5e74\u4e2d\u7684\u6bcf\u5b63\u5ea6 7,000 \u7f8e\u5143\u3002<\/li>\n\n\n\n<li>3 \u6708\u7ed3\u675f\u7684\u7279\u6b8a<a href=\"https:\/\/www.irs.gov\/coronavirus\/employee-retention-credit-voluntary-disclosure-program\">\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u81ea\u613f\u62ab\u9732\u9879\u76ee (VDP)\uff08\u82f1\u6587\uff09<\/a> \u7684\u7533\u8bf7\u8d85\u8fc7 2,600 \u4efd\uff0c\u62ab\u9732\u91d1\u989d\u4e3a 10.9 \u4ebf\u7f8e\u5143\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u76ee\u524d\u6b63\u5728\u8bc4\u4f30\u662f\u5426\u91cd\u542f\u7279\u522b\u7684\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u81ea\u613f\u62ab\u9732\u9879\u76ee\uff0c\u4ee5\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u5c31\u5df2\u4ed8\u7533\u8bf7\u9075\u5b88\u89c4\u5b9a\u5e76\u907f\u514d\u672a\u6765\u7684\u56fd\u7a0e\u5c40\u5408\u89c4\u884c\u52a8\uff0c\u5305\u62ec\u5ba1\u8ba1\u3002\u5982\u679c\u8be5\u9879\u76ee\u91cd\u65b0\u5f00\u653e\uff0c\u56fd\u7a0e\u5c40\u9884\u8ba1\u6761\u6b3e\u4e0d\u4f1a\u50cf\u6625\u5b63\u7ed3\u675f\u7684\u9996\u6b21\u63d0\u4f9b\u7684\u90a3\u6837\u4f18\u60e0\u3002\u51b3\u5b9a\u5c06\u5728\u672a\u6765\u51e0\u5468\u5185\u505a\u51fa\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u8fd8\u5c31\u6709\u5173\u6b63\u5728\u8fdb\u884c\u7684\u5176\u4ed6\u5408\u89c4\u884c\u52a8\u6765\u63d0\u9192\u90a3\u4e9b\u6709\u5f85\u51b3\u7533\u8bf7\u6216\u8003\u8651\u63d0\u4ea4\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u7684\u4eba\uff1a<\/p>\n\n\n\n<p><strong>\u5211\u4e8b\u8c03\u67e5<\/strong>\uff1a\u622a\u81f3 2024 \u5e74 5 \u6708 31 \u65e5\uff0c\u56fd\u7a0e\u5c40\u5211\u4e8b\u8c03\u67e5\u90e8\u5df2\u542f\u52a8 450 \u8d77\u5211\u4e8b\u6848\u4ef6\uff0c\u8fd9\u4e9b\u6848\u4ef6\u7684\u6f5c\u5728\u6b3a\u8bc8\u7533\u8bf7\u4ef7\u503c\u8fd1 70 \u4ebf\u7f8e\u5143\u3002\u5230\u76ee\u524d\u4e3a\u6b62\uff0c\u5171\u6709 36 \u9879\u8c03\u67e5\u5bfc\u81f4\u8054\u90a6\u6307\u63a7\uff0c\u5176\u4e2d 16 \u9879\u8c03\u67e5\u5bfc\u81f4\u5b9a\u7f6a\u548c 7 \u9879\u5224\u5211\uff0c\u5e73\u5747\u5211\u671f\u4e3a 25 \u4e2a\u6708\u3002<\/p>\n\n\n\n<p><strong>\u5ba1\u8ba1<\/strong>\uff1a\u56fd\u7a0e\u5c40\u76ee\u524d\u6b63\u5728\u5ba1\u8ba1\u6570\u5343\u8d77\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u3002<\/p>\n\n\n\n<p><strong>\u63a8\u5e7f\u4eba\u8c03\u67e5<\/strong>\uff1a\u56fd\u7a0e\u5c40\u6b63\u5728\u6536\u96c6\u6709\u5173\u6d89\u5acc\u6ee5\u7528\u578b\u7a0e\u52a1\u63a8\u5e7f\u4eba\u548c\u4ee3\u62a5\u7a0e\u4eba\u7684\u4fe1\u606f\uff0c\u4ed6\u4eec\u4e0d\u6b63\u5f53\u5730\u5ba3\u4f20\u7533\u8bf7\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7684\u80fd\u529b\u3002\u56fd\u7a0e\u5c40\u63a8\u5e7f\u4eba\u8c03\u67e5\u529e\u516c\u5ba4\u5df2\u6536\u5230\u6570\u767e\u4efd\u6765\u81ea\u5185\u90e8\u200b\u200b\u548c\u5916\u90e8\u6765\u6e90\u7684\u4e3e\u62a5\u3002\u56fd\u7a0e\u5c40\u5c06\u7ee7\u7eed\u5bf9\u8fd9\u4e9b\u4e0d\u9053\u5fb7\u7684\u63a8\u5e7f\u4eba\u548c\u4ee3\u62a5\u7a0e\u4eba\u8fdb\u884c\u6c11\u4e8b\u548c\u5211\u4e8b\u6267\u6cd5\u3002<\/p>\n\n\n\n<p><strong>\u4e3a\u6709\u8d44\u683c\u95ee\u9898\u548c\u88ab\u63a8\u5e7f\u4eba\u8bef\u5bfc\u7684\u4f01\u4e1a\u63d0\u4f9b\u5e2e\u52a9<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u4e00\u4e9b\u63a8\u5e7f\u4eba\u544a\u8bc9\u7eb3\u7a0e\u4eba\uff0c\u6bcf\u4e2a\u96c7\u4e3b\u90fd\u6709\u8d44\u683c\u7533\u8bf7\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u3002\u56fd\u7a0e\u5c40\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u5f3a\u8c03\uff0c\u4e8b\u5b9e\u5e76\u975e\u5982\u6b64\u3002\u8d44\u683c\u53d6\u51b3\u4e8e\u5177\u4f53\u4e8b\u5b9e\u548c\u60c5\u51b5\u3002\u56fd\u7a0e\u5c40\u6709\u6570\u5341\u79cd\u8d44\u6e90\u53ef\u5e2e\u52a9\u4eba\u4eec\u4e86\u89e3\u548c\u68c0\u67e5\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u8d44\u683c\uff0c\u4f01\u4e1a\u4e5f\u53ef\u4ee5\u54a8\u8be2\u4ed6\u4eec<a href=\"https:\/\/www.irs.gov\/zh-hans\/tax-professionals\/choosing-a-tax-professional\">\u4fe1\u4efb\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb<\/a>\u3002\u56fd\u7a0e\u5c40\u63d0\u4f9b\u7684\u5173\u952e\u6750\u6599\u53ef\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u4e86\u89e3\u4ed6\u4eec\u7684\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u662f\u5426\u6709\u98ce\u9669\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/employee-retention-credit-eligibility-checklist-help-understanding-this-complex-credit\">\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u8d44\u683c\u68c0\u67e5\u8868\uff08\u82f1\u6587\uff09<\/a>\uff08\u4ea4\u4e92\u5f0f\u7248\u672c\u548c<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p5887.pdf\">\u53ef\u6253\u5370\u6307\u5357\uff08\u82f1\u6587\uff09<\/a>\uff09\u5305\u62ec\u5bf9\u5e38\u89c1\u9519\u8bef\u4fe1\u606f\u7684\u8b66\u544a\u4ee5\u53ca\u4e8b\u5b9e\u548c\u793a\u4f8b\u7684\u94fe\u63a5\u3002<\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/irs-shares-7-warning-signs-employee-retention-credit-claims-may-be-incorrect-urges-businesses-to-revisit-eligibility-resolve-issues-now-before-march-22\">\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7533\u8bf7\u53ef\u80fd\u4e0d\u6b63\u786e\u76847\u4e2a\u8b66\u8baf\uff08\u82f1\u6587\uff09<\/a>\uff0c\u6982\u8ff0\u4e86\u4e0d\u9053\u5fb7\u7684\u63a8\u5e7f\u4eba\u4f7f\u7528\u7684\u7b56\u7565\u4ee5\u53ca\u4ed6\u4eec\u7684\u89c2\u70b9\u4e3a\u4f55\u662f\u9519\u8bef\u7684\u3002<\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/coronavirus\/frequently-asked-questions-about-the-employee-retention-credit\">\u6709\u5173\u5458\u5de5\u7559\u4efb\u7a0e\u6536\u62b5\u514d\u7684\u5e38\u89c1\u95ee\u9898\uff08\u82f1\u6587\uff09<\/a>\u5305\u62ec\u8d44\u683c\u89c4\u5219\u3001\u5b9a\u4e49\u3001\u793a\u4f8b\u7b49\u3002<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u6700\u9ad8\u98ce\u9669\u7684\u7533\u8bf7\u88ab\u62d2\u7edd\uff0c\u5c06\u5f00\u59cb\u989d\u5916\u5904\u7406\u4f4e\u98ce\u9669\u7533\u8bf7\uff1b\u5408\u89c4\u5de5\u4f5c\u8d85\u8fc7 20 \u4ebf\u7f8e\u5143\uff0c\u5c06\u7ee7\u7eed\u52a0\u5f3a\u5ba1\u67e5\u548c\u5ba1\u6838\uff1b\u56fd\u7a0e\u5c40\u5c06\u5c31\u53ef\u80fd\u7684\u7acb\u6cd5\u884c\u52a8\u4e0e\u56fd\u4f1a\u8fdb\u884c\u78cb\u5546\uff0c\u7136\u540e\u518d\u51b3\u5b9a\u6682\u4ee4\u7684\u672a\u6765&#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":[19,41],"tags":[],"class_list":["post-13427","post","type-post","status-publish","format-standard","hentry","category-others","category--others"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/13427","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=13427"}],"version-history":[{"count":1,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/13427\/revisions"}],"predecessor-version":[{"id":13428,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/13427\/revisions\/13428"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}