{"id":14534,"date":"2025-07-29T20:08:33","date_gmt":"2025-07-29T20:08:33","guid":{"rendered":"https:\/\/aacyf.org\/?p=14534"},"modified":"2025-07-29T20:08:35","modified_gmt":"2025-07-29T20:08:35","slug":"%e5%9b%bd%e7%a8%8e%e5%b1%80%e5%8f%8a%e5%85%b6%e5%ae%89%e5%85%a8%e5%b3%b0%e4%bc%9a%e5%90%88%e4%bd%9c%e4%bc%99%e4%bc%b4%e4%bb%8a%e6%97%a5%e6%8f%90%e9%86%92%e7%a8%8e%e5%8a%a1%e4%b8%93%e4%b8%9a%e4%ba%ba","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=14534","title":{"rendered":"\u56fd\u7a0e\u5c40\u53ca\u5176\u5b89\u5168\u5cf0\u4f1a\u5408\u4f5c\u4f19\u4f34\u4eca\u65e5\u63d0\u9192\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb: 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(WISP)\uff0c\u65e8\u5728\u5e2e\u52a9\u4ed6\u4eec\u9632\u8303\u8eab\u4efd\u76d7\u7a83\u548c\u6570\u636e\u6cc4\u9732\u7684\u5a01\u80c1\u3002\u56fd\u7a0e\u5c40\u63d0\u4f9b\u4e86\u8d44\u6e90\u6765\u5e2e\u52a9\u5b8c\u6210\u6b64\u6d41\u7a0b\u3002<\/p>\n\n\n\n<p>\u4f5c\u4e3a\u5b89\u5168\u5cf0\u4f1a\u7279\u522b\u7cfb\u5217\u6d3b\u52a8\u4e94\u90e8\u5206\u4e4b\u4e00\uff0c\u56fd\u7a0e\u5c40\u548c\u5cf0\u4f1a\u5408\u4f5c\u4f19\u4f34\u5f3a\u8c03\u4e86\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u521b\u5efa\u548c\u7ef4\u62a4 WISP \u7684\u91cd\u8981\u6027\u3002<\/p>\n\n\n\n<p>\u6b64\u7a3f\u4e3a\u590f\u5b63\u65b0\u95fb\u7a3f\u7cfb\u5217\u7684\u7b2c\u4e09\u7bc7\uff0c\u91cd\u70b9\u5173\u6ce8\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5b89\u5168\u3002<a href=\"https:\/\/www.irs.gov\/zh-hans\/tax-professionals\/protect-your-clients-protect-yourself-summer-2025\">\u201c\u4fdd\u62a4\u60a8\u7684\u5ba2\u6237\uff0c\u4fdd\u62a4\u60a8\u81ea\u5df1\u201d<\/a>\u6d3b\u52a8\u63d0\u4f9b\u4e86\u53ca\u65f6\u7684\u63d0\u793a\uff0c\u4ee5\u5e2e\u52a9\u4fdd\u62a4\u654f\u611f\u7684\u7eb3\u7a0e\u4eba\u6570\u636e\uff0c\u540c\u65f6\u4fdd\u62a4\u4f01\u4e1a\u514d\u906d\u8eab\u4efd\u76d7\u7a83\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e9b\u5b89\u5168\u63d0\u793a\u548cWISP\u662f\u4eca\u5e74\u590f\u5929\u5728\u7f8e\u56fd\u5404\u57ce\u5e02\u4e3e\u884c\u7684<a href=\"https:\/\/www.irstaxforum.com\/index\">\u5168\u56fd\u7a0e\u52a1\u8bba\u575b\uff08\u82f1\u6587\uff09<\/a>\u7684\u91cd\u70b9\u3002\u9664\u4e86\u8fd9\u4e00\u7cfb\u5217\u6d3b\u52a8\u5916\uff0c\u8fd8\u6709\u4e3a\u671f\u4e09\u5929\u7684\u7ee7\u7eed\u6559\u80b2\u6d3b\u52a8\uff0c\u4e5f\u91cd\u70b9\u5173\u6ce8\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5b89\u5168\u95ee\u9898\u3002\u8bba\u575b\u5c06\u4e8e\u4e0b\u5468\u5728\u65b0\u5965\u5c14\u826f\u7ee7\u7eed\u4e3e\u529e\uff0c\u5176\u4f59\u6d3b\u52a8\u5c06\u5728\u5965\u5170\u591a\u3001\u5df4\u5c14\u7684\u6469\u548c\u5723\u5730\u4e9a\u54e5\u4e3e\u884c\u3002<\/p>\n\n\n\n<p><strong>\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u5e94\u8be5\u4e86\u89e3\u7684<\/strong><strong>WISP\u77e5\u8bc6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6cd5\u5f8b\u89c4\u5b9a<\/strong>\u3002\u300a\u683c\u96f7\u59c6-\u91cc\u5947-\u6bd4\u5229\u96f7\u6cd5\u6848\u300b(GLBA) \u8981\u6c42\u6240\u6709\u91d1\u878d\u673a\u6784\u4fdd\u62a4\u5ba2\u6237\u6570\u636e\u3002\u6839\u636e\u8be5\u6cd5\u5f8b\uff0c\u7a0e\u52a1\u548c\u4f1a\u8ba1\u4e13\u4e1a\u4eba\u5458\u88ab\u89c6\u4e3a\u91d1\u878d\u673a\u6784\uff0c\u5fc5\u987b\u5b9e\u65bd\u6570\u636e\u5b89\u5168\u8ba1\u5212\u3002\u4f5c\u4e3a\u8be5\u8ba1\u5212\u7684\u4e00\u90e8\u5206\uff0c\u8054\u90a6\u8d38\u6613\u59d4\u5458\u4f1a (FTC) \u8981\u6c42\u6bcf\u5bb6\u516c\u53f8\uff1a<ul><li>\u6307\u5b9a\u4e00\u540d\u6216\u591a\u540d\u5458\u5de5\u534f\u8c03\u4fe1\u606f\u5b89\u5168\u9879\u76ee\u3002<\/li><\/ul><ul><li>\u8bc6\u522b\u548c\u8bc4\u4f30\u516c\u53f8\u8fd0\u8425\u76f8\u5173\u9886\u57df\u7684\u5ba2\u6237\u4fe1\u606f\u98ce\u9669\uff0c\u5e76\u8bc4\u4f30\u5b89\u5168\u63aa\u65bd\u7684\u6709\u6548\u6027\u3002<\/li><\/ul><ul><li>\u5236\u5b9a\u3001\u5b9e\u65bd\u5e76\u5b9a\u671f\u76d1\u63a7\u548c\u6d4b\u8bd5\u5b89\u5168\u4fdd\u969c\u63aa\u65bd\u3002<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u9009\u62e9\u80fd\u591f\u7ef4\u62a4\u9002\u5f53\u4fdd\u969c\u63aa\u65bd\u5e76\u786e\u4fdd\u5176\u5408\u540c\u5408\u89c4\u7684\u670d\u52a1\u63d0\u4f9b\u5546\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>WISP \u57fa\u7840\u77e5\u8bc6<\/strong>\u3002\u4f18\u79c0\u7684 WISP \u6ce8\u91cd\u4e09\u4e2a\u65b9\u9762\uff1a<ul><li>\u5458\u5de5\u7ba1\u7406\u548c\u57f9\u8bad<\/li><\/ul><ul><li>\u4fe1\u606f\u7cfb\u7edf<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u68c0\u6d4b\u548c\u7ba1\u7406\u7cfb\u7edf\u6545\u969c<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u56fd\u7a0e\u5c40\u63d0\u4f9b<\/strong><strong> WISP \u5de5\u5177\u548c\u8d44\u6e90<\/strong>\u3002\u56fd\u7a0e\u5c40<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p5708.pdf\">\u300a\u51fa\u7248\u7269 5708\uff0c\u4e3a\u60a8\u7684\u7a0e\u52a1\u548c\u4f1a\u8ba1\u5b9e\u8df5\u521b\u5efa\u4e66\u9762\u4fe1\u606f\u5b89\u5168\u8ba1\u5212\u300b\uff08\u82f1\u6587\uff09<\/a>\u662f\u4e00\u4e2a 28 \u9875\u7684\u6a21\u677f\uff0c\u65e8\u5728\uff1a<ul><li>\u5e2e\u52a9\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\uff0c\u5c24\u5176\u662f\u5c0f\u89c4\u6a21\u4e1a\u8005\uff0c\u5236\u5b9a WISP\u3002<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u6307\u5bfc\u7528\u6237\u5236\u5b9a\u8ba1\u5212\uff0c\u5305\u62ec\u4e86\u89e3\u5b89\u5168\u5408\u89c4\u6027\u8981\u6c42\u548c\u4e13\u4e1a\u804c\u8d23\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u4f9d\u6cd5\u5fc5\u987b\u5236\u5b9a\u4e00\u4efd\u4e66\u9762\u7684\u3001\u6613\u5b9e\u65bd\u7684\u8ba1\u5212\uff0c\u5e76\u5e94\u5b9a\u671f\u5ba1\u67e5\u3001\u6d4b\u8bd5\u548c\u66f4\u65b0\u8be5\u8ba1\u5212\u3002\u5e94\u6839\u636e\u516c\u53f8\u8fd0\u8425\u60c5\u51b5\u7684\u53d8\u5316\u6216\u5b89\u5168\u6d4b\u8bd5\u548c\u76d1\u63a7\u7ed3\u679c\u8fdb\u884c\u8c03\u6574\u3002<\/p>\n\n\n\n<p>\u4f5c\u4e3a\u5b89\u5168\u8ba1\u5212\u7684\u4e00\u90e8\u5206\uff0c\u56fd\u7a0e\u5c40\u8fd8\u5efa\u8bae\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u5236\u5b9a\u6570\u636e\u76d7\u7a83\u5e94\u5bf9\u8ba1\u5212\uff0c\u5305\u62ec\u8054\u7cfb\u5176<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/stakeholder-liaison-local-contacts\">\u56fd\u7a0e\u5c40\u516c\u5171\u4e8b\u52a1\u8054\u7edc\u5904\uff08\u82f1\u6587\uff09<\/a>\u62a5\u544a\u5b89\u5168\u4e8b\u4ef6\u3002\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u8fd8\u53ef\u4ee5\u8bbf\u95ee\u7a0e\u52a1\u7ba1\u7406\u5458\u8054\u5408\u4f1a (Federation of Tax Administrators) \u7684\u7f51\u9875<a href=\"https:\/\/taxadmin.org\/report-a-data-breach\/\">\u201c\u62a5\u544a\u6570\u636e\u6cc4\u9732\u201d\uff08\u82f1\u6587\uff09<\/a>\uff0c\u4e0e\u76f8\u5e94\u7684\u5dde\u7a0e\u52a1\u673a\u6784\u5171\u4eab\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u5e94\u5c06<a href=\"https:\/\/www.ftc.gov\/system\/files\/documents\/plain-language\/560a_data_breach_response_guide_for_business.pdf\">\u8054\u90a6\u8d38\u6613\u59d4\u5458\u4f1a (FTC) 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5293\uff0c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u6570\u636e\u5b89\u5168\u8d44\u6e90\u6307\u5357\u300b\uff08\u82f1\u6587\uff09<\/a>\uff0c\u5176\u4e2d\u63d0\u4f9b\u4e86\u5982\u4f55\u907f\u514d\u6570\u636e\u76d7\u7a83\u7684\u6982\u8ff0\u548c\u76f8\u5173\u8d44\u6e90\u3002<\/li>\n\n\n\n<li>\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u8fd8\u53ef\u4ee5\u901a\u8fc7\u67e5\u9605\u56fd\u7a0e\u5c40<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p4557.pdf\">\u300a\u51fa\u7248\u72694557\uff0c\u4fdd\u62a4\u7eb3\u7a0e\u4eba\u6570\u636e\u300b\uff08\u82f1\u6587\uff09<\/a>\u4ee5\u53ca\u56fd\u7a0e\u5c40\u7684<a href=\"https:\/\/www.irs.gov\/identity-theft-fraud-scams\/identity-theft-information-for-tax-professionals\">\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u8eab\u4efd\u76d7\u7a83\u4fe1\u606f\u9875\u9762\uff08\u82f1\u6587\uff09<\/a>\uff0c\u83b7\u53d6\u5b89\u5168\u5efa\u8bae\u65b9\u9762\u7684\u5e2e\u52a9\u3002<\/li>\n\n\n\n<li>\u9605\u8bfb\u7f8e\u56fd\u56fd\u5bb6\u6807\u51c6\u4e0e\u6280\u672f\u7814\u7a76\u9662 (NITST) 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