{"id":13538,"date":"2024-07-09T15:15:38","date_gmt":"2024-07-09T15:15:38","guid":{"rendered":"https:\/\/aacyf.org\/?p=13538"},"modified":"2024-07-09T15:15:41","modified_gmt":"2024-07-09T15:15:41","slug":"%e5%88%87%e5%8b%bf%e7%9b%b8%e4%bf%a1%e8%af%af%e5%af%bc%e6%80%a7%e7%9a%84%e7%a4%be%e4%ba%a4%e5%aa%92%e4%bd%93%e5%bb%ba%e8%ae%ae%ef%bc%8c%e5%8b%bf%e6%8f%90%e5%87%ba%e7%87%83%e6%96%99%e7%a8%8e%e6%8a%b5","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=13538","title":{"rendered":"\u5207\u52ff\u76f8\u4fe1\u8bef\u5bfc\u6027\u7684\u793e\u4ea4\u5a92\u4f53\u5efa\u8bae\uff0c\u52ff\u63d0\u51fa\u71c3\u6599\u7a0e\u62b5\u514d\u3001\u75c5\u5047\u548c\u5bb6\u4e8b\u5047\u62b5\u514d\u3001\u5bb6\u5ead\u670d\u52a1\u5c31\u4e1a\u7a0e\u7684\u865a\u5047\u7533\u62a5\uff1b\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u63d0\u4f9b\u60a8\u9700\u8981\u7684\u7b54\u6848\uff0c\u4ee5\u53ca\u6536\u5230\u56fd\u7a0e\u5c40\u4fe1\u4ef6\u540e\u5982\u4f55\u64cd\u4f5c"},"content":{"rendered":"\n<p>FS-2024-24\uff0c2024 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href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/irs-warns-taxpayers-they-may-be-scam-victims-if-they-filed-for-big-refunds-misleading-advice-leads-to-false-claims-for-fuel-tax-credit-sick-and-family-leave-credit-household-employment-taxes\">IR-2024-139<\/a>\u3002\u5728\u8fc7\u53bb\u7684\u62a5\u7a0e\u5b63\uff0c\u793e\u4ea4\u5a92\u4f53\u9a97\u5c40\u5bfc\u81f4\u4e86\u6570\u5343\u8d77\u5938\u5927\u7684\u9000\u7a0e\u7533\u8bf7\u3002\u56fd\u7a0e\u5c40\u52a0\u5927\u4e86\u4e0e\u865a\u5047\u548c\/\u6216\u53ef\u7591\u62b5\u514d\u7533\u9886\u76f8\u5173\u7684\u5408\u89c4\u529b\u5ea6\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u53d1\u5e03\u8fd9\u4e9b\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u662f\u4e3a\u4e86\u5c3d\u5feb\u5411\u7eb3\u7a0e\u4eba\u548c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u63d0\u4f9b\u4e00\u822c\u4fe1\u606f\u3002\u56e0\u6b64\uff0c\u8fd9\u4e9b\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u53ef\u80fd\u4e0d\u4f1a\u6d89\u53ca\u4efb\u4f55\u7279\u5b9a\u7eb3\u7a0e\u4eba\u7684\u5177\u4f53\u4e8b\u5b9e\u548c\u60c5\u51b5\uff0c\u5e76\u4e14\u53ef\u80fd\u4f1a\u5728\u8fdb\u4e00\u6b65\u5ba1\u67e5\u540e\u8fdb\u884c\u66f4\u65b0\u6216\u4fee\u6539\u3002<\/p>\n\n\n\n<p><strong>\u80cc\u666f<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u63d0\u9192\u7eb3\u7a0e\u4eba\u4e0d\u8981\u9677\u5165\u8fd9\u4e9b\u4ee5\u71c3\u6599\u7a0e\u62b5\u514d\u3001\u75c5\u5047\u548c\u5bb6\u4e8b\u5047\u62b5\u514d\u3001\u5bb6\u5ead\u670d\u52a1\u5c31\u4e1a\u7a0e\u548c\u5938\u5927\u9884\u6263\u7a0e\u4e3a\u4e2d\u5fc3\u7684\u9a97\u5c40\u3002\u56fd\u7a0e\u5c40\u5df2\u7ecf\u53d1\u73b0\u4e86\u6570\u4ee5\u5343\u8ba1\u7684\u53ef\u7591\u7533\u9886\uff0c\u7eb3\u7a0e\u4eba\u4f3c\u4e4e\u5728\u7533\u8bf7\u4ed6\u4eec\u4e0d\u7b26\u5408\u8d44\u683c\u7684\u62b5\u514d\uff0c\u5bfc\u81f4\u9000\u7a0e\u88ab\u5ef6\u8fdf\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u8bc1\u660e\u4ed6\u4eec\u6709\u5408\u6cd5\u6587\u4ef6\u6765\u652f\u6301\u8fd9\u4e9b\u7533\u9886\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u7ee7\u7eed\u6566\u4fc3\u7eb3\u7a0e\u4eba\u907f\u514d\u8fd9\u4e9b\u9a97\u5c40\uff0c\u56e0\u4e3a\u6709\u5173\u8fd9\u4e9b\u662f\u83b7\u5f97\u5de8\u989d\u9000\u7a0e\u7684\u65b9\u5f0f\u7684\u8c23\u8a00\u4ecd\u7136\u5b58\u5728\u3002\u5176\u4e2d\u8bb8\u591a\u9a97\u5c40\u5728\u4eca\u5e74\u6625\u5b63\u7684\u5e74\u5ea6\u201c<a href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/dirty-dozen\">\u80ae\u810f\u5341\u4e8c\u6761\u9a97\u672f<\/a>\u201d \u7cfb\u5217\u4e2d\u5f97\u5230\u4e86\u91cd\u70b9\u6307\u51fa\uff0c\u5305\u62ec<a href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/dirty-dozen-irs-warns-about-false-fuel-tax-credit-claims-taxpayers-should-be-wary-of-scammers-heightened-review\">\u71c3\u6599\u7a0e\u62b5\u514d\uff08\u82f1\u6587\uff09<\/a>\u9a97\u5c40\u3001\u4e0d\u826f<a href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/dirty-dozen-taking-tax-advice-on-social-media-can-be-bad-news-for-taxpayers-inaccurate-or-misleading-tax-information-circulating\">\u793e\u4ea4\u5a92\u4f53\uff08\u82f1\u6587\uff09<\/a>\u5efa\u8bae\u548c\u201c<a href=\"https:\/\/www.irs.gov\/zh-hans\/newsroom\/dirty-dozen-irs-urges-taxpayers-to-not-fall-prey-to-untrustworthy-tax-preparers-ghost-preparers-can-disappear-with-taxpayer-cash-information\">\u5e7d\u7075\u4ee3\u62a5\u7a0e\u4eba<\/a>\u201d\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u63d0\u9192\u7eb3\u7a0e\u4eba\u7262\u8bb0\u4ee5\u4e0b\u8981\u70b9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u793e\u4ea4\u5a92\u4f53\u53ef\u4ee5\u8fde\u63a5\u4e16\u754c\u5404\u5730\u7684\u4eba\u548c\u4fe1\u606f\u3002\u4e0d\u5e78\u7684\u662f\uff0c\u6709\u65f6\u4eba\u4eec\u63d0\u4f9b\u7684\u7a0e\u52a1\u5efa\u8bae\u5f88\u7cdf\u7cd5\uff0c\u53ef\u80fd\u4f1a\u5f15\u8bf1\u9075\u7eaa\u5b88\u6cd5\u7684\u7eb3\u7a0e\u4eba\u9677\u5165\u9ebb\u70e6\u3002<\/li>\n\n\n\n<li>\u56fd\u7a0e\u5c40\u63d0\u9192\u7eb3\u7a0e\u4eba\u8981\u8b66\u60d5\u4e92\u8054\u7f51\u5efa\u8bae\uff0c\u65e0\u8bba\u662f\u8bc8\u9a97\u8005\u63a8\u884c\u7684\u6b3a\u8bc8\u7b56\u7565\uff0c\u8fd8\u662f\u6d41\u884c\u793e\u4ea4\u5a92\u4f53\u5e73\u53f0\u4e0a\u7684\u6545\u610f\u865a\u5047\u7684\u7a0e\u52a1\u76f8\u5173\u9a97\u5c40\u3002<\/li>\n\n\n\n<li>\u56fd\u7a0e\u5c40\u4e86\u89e3\u4e0e\u6b64\u6b3a\u8bc8\u4fe1\u606f\u76f8\u5173\u7684\u5404\u79cd\u62a5\u7a0e\u5b63\u6807\u7b7e\u548c\u793e\u4ea4\u5a92\u4f53\u4e3b\u9898\u3002\u8fd9\u4e9b\u901a\u5e38\u6d89\u53ca\u4eba\u4eec\u51fa\u4e8e\u9519\u8bef\u7684\u539f\u56e0\u8bd5\u56fe\u4f7f\u7528\u5408\u6cd5\u7684\u7a0e\u8868\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u5e38\u89c4\u4fe1\u606f<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>Q1. \u5f53\u56fd\u7a0e\u5c40\u53d1\u73b0\u53ef\u7591\u7684\u9000\u7a0e\u7533\u8bf7\u65f6\u4f1a\u53d1\u751f\u4ec0\u4e48\uff1f<\/strong><\/p>\n\n\n\n<p>A1\u3002\u4e00\u4e9b\u7eb3\u7a0e\u4eba\u53ef\u80fd\u4f1a\u6536\u5230\u4e00\u5c01 5747C \u548c\/\u6216 4883C\/5071C \u4fe1\u51fd\uff0c\u5176\u4e2d\u5305\u542b\u9a8c\u8bc1\u5176\u8eab\u4efd\u548c\u7a0e\u8868\u4fe1\u606f\u7684\u8bf4\u660e\uff0c\u4ee5\u4fbf\u6211\u4eec\u53ef\u4ee5\u7ee7\u7eed\u5904\u7406\u4ed6\u4eec\u7684\u7a0e\u8868\u3002\u5373\u4f7f\u7ecf\u8fc7\u6b64\u9a8c\u8bc1\uff0c\u6709\u95ee\u9898\u7684\u9000\u7a0e\u4ecd\u5c06\u7ee7\u7eed\u88ab\u6682\u7559\uff0c\u76f4\u5230\u62b5\u514d\u8d44\u683c\u5f97\u5230\u9a8c\u8bc1\u3002\u7ecf\u5e38\u88ab\u6ee5\u7528\u7684\u7533\u8bf7\u7684\u4f8b\u5b50\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u71c3\u6599\u7a0e\u62b5\u514d\uff08\u8868\u683c4136\uff09\u3002<\/li>\n\n\n\n<li>\u81ea\u8425\u804c\u4e1a\u8005\u7684\u75c5\u5047\u548c\u5bb6\u4e8b\u5047\u62b5\u514d\uff08\u8868\u683c7202\uff09\u3002<\/li>\n\n\n\n<li>\u5938\u5927\u7684\u9884\u6263\u7a0e\u3002<\/li>\n\n\n\n<li>\u9644\u8868H\uff0c\u5bb6\u5ead\u670d\u52a1\u5c31\u4e1a\u7a0e\uff0c\u5305\u62ec\u5408\u683c\u75c5\u5047\u5de5\u8d44\u3002<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<strong>Q2\u3002\u5982\u679c\u60a8\u6536\u5230\u56fd\u7a0e\u5c40\u53d1\u6765\u7684\u4ee5\u4e0b\u4e00\u5c01\u4fe1\u51fd\uff0c\u6307\u51fa\u60a8\u7684\u7a0e\u8868\u9700\u8981\u8eab\u4efd\u9a8c\u8bc1\u548c\/\u6216\u53ef\u80fd\u662f\u65e0\u6839\u636e\u65e0\u610f\u4e49\u7a0e\u8868\uff0c\u60a8\u8be5\u600e\u4e48\u529e\uff1f<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3176C \u65e0\u6839\u636e\u65e0\u610f\u4e49\u901a\u4fe1\u56de\u590d\u3002<\/li>\n\n\n\n<li>5747C 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3176C\uff09\u9644\u5728\u60a8\u66f4\u6b63\u7684\u7a0e\u8868\u4e0a\uff0c\u5e76\u5c06\u5176\u90ae\u5bc4\u5230\u4fe1\u4ef6\u4e2d\u5217\u51fa\u7684\u5730\u5740\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>Q4\u3002\u63d0\u4ea4\u65e0\u6839\u636e\u65e0\u610f\u4e49\u7533\u62a5\u8868\u7684\u6cd5\u5f8b\u540e\u679c\u662f\u4ec0\u4e48\uff1f<\/strong><\/p>\n\n\n\n<p>A4\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5904\u7f5a<\/li>\n\n\n\n<li>\u88ab\u56fd\u7a0e\u5c40\u8ba4\u5b9a\u4e3a\u57fa\u4e8e\u65e0\u6839\u636e\u65e0\u610f\u4e49\u7acb\u573a\u7684\u7533\u9886\u548c\u7533\u62a5\uff0c\u6216\u8005\u6709\u610f\u5ef6\u8fdf\u6216\u963b\u788d\u7a0e\u52a1\u7ba1\u7406\uff0c\u5c06\u53d7\u5230<a href=\"https:\/\/www.irs.gov\/privacy-disclosure\/tax-code-regulations-and-official-guidance\">\u300a\u56fd\u7a0e\u6cd5\u89c4\u300b(IRC) \uff08\u82f1\u6587\uff09<\/a>6702(a) 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