{"id":2515,"date":"2025-04-16T07:24:59","date_gmt":"2025-04-15T23:24:59","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/business?p=2515"},"modified":"2025-04-16T07:25:02","modified_gmt":"2025-04-15T23:25:02","slug":"tariffs-101-for-tax-professionals","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals","title":{"rendered":"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u5173\u7a0e\u662f\u56fd\u9645\u8d38\u6613\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u5b83\u5f71\u54cd\u7740\u7ecf\u6d4e\u7684\u53d1\u5c55\uff0c\u4e5f\u5f15\u53d1\u4e86\u8bb8\u591a\u4e89\u7aef\u3002\u8fd9\u7bc7\u6587\u7ae0\u5c06\u4e3a\u60a8\u4ecb\u7ecd\u5173\u7a0e\u7684\u5b9a\u4e49\u3001\u8fd0\u4f5c\u65b9\u5f0f\u4ee5\u53ca\u5173\u7a0e\u7684\u627f\u62c5\u65b9\uff0c\u540c\u65f6\u8fd8\u4f1a\u63a2\u8ba8\u7f8e\u56fd\u5f53\u524d\u7684\u5173\u7a0e\u683c\u5c40\uff0c\u5305\u62ec\u8fd1\u671f\u7684\u7d27\u5f20\u5c40\u52bf\uff0c\u4ee5\u53ca\u5982\u4f55\u5411\u5ba2\u6237\u548c\u5229\u76ca\u76f8\u5173\u8005\u4f20\u8fbe\u5173\u7a0e\u7684\u5f71\u54cd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u5173\u7a0e\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5173\u7a0e\u662f\u653f\u5e9c\u5bf9\u4ece\u5176\u4ed6\u56fd\u5bb6\u8fdb\u53e3\u7684\u5546\u54c1\u548c\u670d\u52a1\u5f81\u6536\u7684\u7a0e\uff0c\u7531\u8fdb\u53e3\u5546\u7f34\u7eb3\u3002\u5173\u7a0e\u901a\u5e38\u7528\u4e8e\u4fdd\u62a4\u56fd\u5185\u4ea7\u4e1a\u514d\u53d7\u5916\u56fd\u7ade\u4e89\u3001\u589e\u52a0\u653f\u5e9c\u6536\u5165\u6216\u89e3\u51b3\u8d38\u6613\u5931\u8861\u95ee\u9898\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7eb5\u89c2\u5386\u53f2\uff0c\u5173\u7a0e\u4e00\u76f4\u4ee5\u6765\u7684\u4e3b\u8981\u7528\u9014\u662f\u4e3a\u653f\u5e9c\u521b\u9020\u6536\u5165\u3002\u5c24\u5176\u662f\u5728\u5de5\u4e1a\u5316\u521d\u671f\uff0c\u5173\u7a0e\u662f\u56fd\u5185\u65b0\u5174\u4ea7\u4e1a\u7684\u4fdd\u62a4\u4f1e\uff0c\u4fdd\u62a4\u5b83\u4eec\u6210\u957f\u6210\u719f\uff0c\u5e76\u80fd\u591f\u5728\u5168\u7403\u8303\u56f4\u5185\u7ade\u4e89\u3002\u5173\u7a0e\u901a\u8fc7\u51cf\u5c11\u5bf9\u8fdb\u53e3\u5546\u54c1\u7684\u4f9d\u8d56\uff0c\u5e2e\u52a9\u56fd\u5185\u751f\u4ea7\u7684\u5546\u54c1\u4fdd\u6301\u81ea\u7ed9\u81ea\u8db3\u548c\u62b5\u5fa1\u5916\u90e8\u7ecf\u6d4e\u538b\u529b\u3002\u5173\u7a0e\u4e5f\u662f\u56fd\u5bb6\u5b89\u5168\u7684\u6218\u7565\u5de5\u5177\uff0c\u5c24\u5176\u662f\u5bf9\u56fd\u5bb6\u57fa\u7840\u8bbe\u65bd\u6216\u56fd\u9632\u81f3\u5173\u91cd\u8981\u7684\u5b89\u5168\u65b9\u9762\u3002\u6700\u8fd1\uff0c<a href=\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/decoding-president-trumps-tariffs\">\u7279\u6717\u666e\u653f\u5e9c\u5229\u7528\u5173\u7a0e<\/a>\uff0c\u8ba9\u7f8e\u56fd\u56de\u5f52\u4fdd\u62a4\u4e3b\u4e49\u6218\u7565\u7684\u540c\u65f6\uff0c\u8bd5\u56fe\u4ee5\u6b64\u5a01\u80c1\u5176\u4ed6\u56fd\u5bb6\u653f\u5e9c\uff0c\u53ef\u89c1\u5173\u7a0e\u653f\u7b56\u5e76\u4e0d\u603b\u662f\u4e0e\u8d38\u6613\u548c\u5546\u4e1a\u76f8\u5173\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u4ece\u4ef7\u5173\u7a0e\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ece\u4ef7\u5173\u7a0e\u662f\u4e00\u79cd\u975e\u5e38\u5e38\u89c1\u7684\u5173\u7a0e\u7c7b\u578b\uff0c\u6309\u8fdb\u53e3\u5546\u54c1\u4ef7\u503c\u7684\u767e\u5206\u6bd4\u8ba1\u7b97\u3002\u4e0e\u6309\u5546\u54c1\u5355\u4f4d\u5f81\u6536\u56fa\u5b9a\u91d1\u989d\u7684\u4ece\u91cf\u5173\u7a0e\u4e0d\u540c\uff0c\u4ece\u4ef7\u5173\u7a0e\u4f1a\u6839\u636e\u4ea7\u54c1\u4ef7\u503c\u800c\u53d8\u5316\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4e00\u4e2a\u56fd\u5bb6\u5bf9\u8fdb\u53e3\u7535\u5b50\u4ea7\u54c1\u5f81\u653610%\u7684\u4ece\u4ef7\u5173\u7a0e\uff0c\u5219\u7a0e\u989d\u5c06\u5360\u8fdb\u53e3\u7535\u5b50\u4ea7\u54c1\u603b\u4ef7\u503c\u768410%\u3002\u968f\u7740\u5546\u54c1\u4ef7\u503c\u7684\u589e\u52a0\uff0c\u8fd9\u79cd\u5173\u7a0e\u5bf9\u5546\u54c1\u4ef7\u683c\u7684\u5f71\u54cd\u4f1a\u8d8a\u6765\u8d8a\u5927\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7981\u8fd0\u4e0e\u5173\u7a0e\u6709\u4f55\u4e0d\u540c\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7981\u8fd0\u548c\u5173\u7a0e\u90fd\u662f\u8d38\u6613\u9650\u5236\u63aa\u65bd\uff0c\u4f46\u5b83\u4eec\u7684\u8fd0\u4f5c\u65b9\u5f0f\u548c\u5f71\u54cd\u5404\u4e0d\u76f8\u540c\u3002\u7981\u8fd0\u662f\u6307\u5b8c\u5168\u6216\u90e8\u5206\u7981\u6b62\u4e0e\u7279\u5b9a\u56fd\u5bb6\u6216\u7279\u5b9a\u5546\u54c1\u8fdb\u884c\u8d38\u6613\u3002\u4e0e\u5173\u7a0e\u76f8\u6bd4\uff0c\u7981\u8fd0\u662f\u4e00\u79cd\u66f4\u4e3a\u4e25\u5389\u7684\u8d38\u6613\u9650\u5236\u63aa\u65bd\u3002\u7981\u8fd0\u53ef\u80fd\u51fa\u4e8e\u591a\u79cd\u539f\u56e0\u5b9e\u65bd\uff0c\u5305\u62ec\u653f\u6cbb\u3001\u7ecf\u6d4e\u6216\u5b89\u5168\u65b9\u9762\u7684\u8003\u8651\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Duty<strong>\u4e0e<\/strong>Tariff<strong>\u7684\u533a\u522b<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u867d\u7136Duty \u4e0eTariff\u90fd\u4f1a\u88ab\u8bd1\u4f5c\u5173\u7a0e\uff0c\u4f46Duty\u662f\u4e00\u4e2a\u66f4\u5e7f\u6cdb\u7684\u672f\u8bed\uff0c\u6307\u5bf9\u8fdb\u51fa\u53e3\u8d27\u7269\u5f81\u6536\u7684\u4efb\u4f55\u7a0e\u8d39\u3002Duty\u65e2\u53ef\u4ee5\u5305\u62ecTariff\uff08\u5173\u7a0e\uff09\uff0c\u4e5f\u53ef\u4ee5\u5305\u62ec\u5176\u4ed6\u7c7b\u578b\u7684\u7a0e\u8d39\uff0c\u4f8b\u5982<a href=\"https:\/\/tax.thomsonreuters.com\/en\/glossary\/excise-tax\">\u6d88\u8d39\u7a0e<\/a>\u3001<a href=\"https:\/\/tax.thomsonreuters.com\/blog\/how-corporations-save-on-customs-and-duties-for-import-shipments\/\">\u8fdb\u53e3\u7a0e<\/a>\u548c<a href=\"https:\/\/tax.thomsonreuters.com\/blog\/what-is-the-difference-between-sales-tax-and-vat\/\">\u8fdb\u53e3\u5546\u54c1\u7684\u589e\u503c\u7a0e (VAT)<\/a>\u7b49\u3002\u800cTariff\u5219\u66f4\u5e38\u7528\u4e8e\u63cf\u8ff0\u5173\u7a0e\u7684\u7a0e\u7387\u6216\u5173\u7a0e\u5236\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5173\u7a0e\u662f\u5982\u4f55\u8fd0\u4f5c\u7684\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u653f\u5e9c\u5f81\u6536\u5173\u7a0e\u65f6\uff0c\u8fdb\u53e3\u5546\u54c1\u7684\u6210\u672c\u4f1a\u589e\u52a0\uff0c\u4f7f\u5176\u4e0e\u56fd\u4ea7\u66ff\u4ee3\u54c1\u76f8\u6bd4\u7684\u7ade\u4e89\u529b\u4e0b\u964d\u3002\u4f8b\u5982\uff0c\u7f8e\u56fd\u5bf9\u8fdb\u53e3\u94a2\u94c1\u5f81\u6536\u5173\u7a0e\uff0c\u4ee5\u4fdd\u62a4\u5176\u56fd\u5185\u94a2\u94c1\u884c\u4e1a\u514d\u53d7\u5ec9\u4ef7\u5916\u56fd\u94a2\u94c1\u7684\u51b2\u51fb\u3002\u8fd9\u9879\u63aa\u65bd\u65e8\u5728\u9f13\u52b1\u6d88\u8d39\u8005\u548c\u4f01\u4e1a\u8d2d\u4e70\u56fd\u4ea7\u94a2\u94c1\uff0c\u4ece\u800c\u652f\u6301\u672c\u571f\u7684\u5c31\u4e1a\u548c\u4ea7\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5173\u7a0e\u7684\u5176\u4ed6\u7528\u9014\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u521b\u6536\uff1a<\/strong>\u4e3a\u653f\u5e9c\u521b\u9020\u6536\u5165\uff0c\u53ef\u7528\u4e8e\u5404\u79cd\u516c\u5171\u670d\u52a1\u548c\u57fa\u7840\u8bbe\u65bd\u9879\u76ee\u3002<\/li>\n\n\n\n<li><strong>\u5c31\u4e1a\u4fdd\u62a4\uff1a<\/strong>\u901a\u8fc7\u5173\u7a0e\u63d0\u9ad8\u8fdb\u53e3\u5546\u54c1\u4ef7\u683c\uff0c\u53ef\u4ee5\u5e2e\u52a9\u4fdd\u62a4\u56fd\u5185\u4ea7\u4e1a\u7684\u5c31\u4e1a\u5c97\u4f4d\uff0c\u5426\u5219\u8fd9\u4e9b\u4ea7\u4e1a\u53ef\u80fd\u4f1a\u88ab\u66f4\u4fbf\u5b9c\u7684\u5916\u56fd\u4ea7\u54c1\u6240\u53d6\u4ee3\u3002<\/li>\n\n\n\n<li><strong>\u56fd\u5bb6\u5b89\u5168\uff1a<\/strong>\u53ef\u7528\u4e8e\u4fdd\u62a4\u5bf9\u56fd\u5bb6\u5b89\u5168\u81f3\u5173\u91cd\u8981\u7684\u4ea7\u4e1a\uff0c\u4f8b\u5982\u56fd\u9632\u3002<\/li>\n\n\n\n<li><strong>\u9f13\u52b1\u56fd\u5185\u751f\u4ea7\uff1a<\/strong>\u8fdb\u53e3\u5546\u54c1\u6210\u672c\u4e0a\u6da8\u53ef\u4ee5\u6fc0\u52b1\u6d88\u8d39\u8005\u548c\u4f01\u4e1a\u8d2d\u4e70\u56fd\u4ea7\u4ea7\u54c1\uff0c\u4ece\u800c\u4fc3\u8fdb\u5f53\u5730\u7ecf\u6d4e\u53d1\u5c55\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4ec0\u4e48\u662f\u62a5\u590d\u6027\u5173\u7a0e\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u62a5\u590d\u6027\u5173\u7a0e\u662f\u6307\u4e00\u56fd\u4e3a\u56de\u5e94\u53e6\u4e00\u56fd\u5b9e\u65bd\u7684\u5173\u7a0e\u6216\u5176\u4ed6\u8d38\u6613\u9650\u5236\u800c\u5f81\u6536\u7684\u7a0e\u6b3e\u3002\u8fd9\u4e9b\u5173\u7a0e\u901a\u5e38\u88ab\u7528\u4f5c\u7ecf\u6d4e\u62a5\u590d\u5f62\u5f0f\uff0c\u4ee5\u89e3\u51b3\u4e00\u56fd\u8ba4\u4e3a\u7684\u4e0d\u516c\u5e73\u8d38\u6613\u884c\u4e3a\uff0c\u6216\u8feb\u4f7f\u53e6\u4e00\u56fd\u6539\u53d8\u5176\u653f\u7b56\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u79cd\u53cd\u590d\u7684\u8d38\u6613\u6218\u884c\u4e3a\u53ef\u80fd\u4f1a\u8fc5\u901f\u5347\u6e29\uff0c\u6270\u4e71\u5168\u7403\u8d38\u6613\u5e76\u9020\u6210\u7ecf\u6d4e\u4e0d\u786e\u5b9a\u6027\u3002\u4f8b\u5982\uff0c\u7f8e\u56fd\u4e8e2018\u5e74\u9996\u6b21\u5bf9\u4e2d\u56fd\u4ea7\u54c1\u5f81\u6536\u5173\u7a0e\uff0c\u4fc3\u4f7f\u4e2d\u56fd\u91c7\u53d6\u76f8\u5e94\u63aa\u65bd\uff0c\u5f71\u54cd\u5230\u519c\u4e1a\u3001\u79d1\u6280\u7b49\u5404\u4e2a\u884c\u4e1a\u3002\u6700\u8fd1\uff0c\u7279\u6717\u666e\u653f\u5e9c\u5ba3\u5e03\u5bf9\u52a0\u62ff\u5927\u548c\u58a8\u897f\u54e5\u7b49\u4e3b\u8981\u8d38\u6613\u4f19\u4f34\uff0c\u4ee5\u53ca\u9ad8\u79d1\u6280\u548c\u6c7d\u8f66\u7b49\u9ad8\u5ea6\u5168\u7403\u5316\u7684\u884c\u4e1a\u5f81\u6536\u5e7f\u6cdb\u800c\u6fc0\u8fdb\u7684\u5173\u7a0e\u3002\u6b64\u7c7b\u4e89\u7aef\u53ef\u80fd\u4ea7\u751f\u5e7f\u6cdb\u5f71\u54cd\uff0c\u4e0d\u4ec5\u4f1a\u5f71\u54cd\u76f8\u5173\u56fd\u5bb6\uff0c\u8fd8\u4f1a\u5f71\u54cd\u66f4\u5e7f\u6cdb\u7684\u5168\u7403\u7ecf\u6d4e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8c01\u6765\u652f\u4ed8\u5173\u7a0e\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u521d\uff0c\u5173\u7a0e\u662f\u7531\u8fdb\u53e3\u5546\u5411\u5176\u8d27\u7269\u8fdb\u53e3\u56fd\u6d77\u5173\u7f34\u7eb3\u3002\u7136\u800c\uff0c\u8d22\u52a1\u8d1f\u62c5\u5e76\u4e0d\u4e00\u5b9a\u5c31\u6b64\u7ed3\u675f\u3002\u5f53\u8fdb\u53e3\u5546\u56e0\u5173\u7a0e\u800c\u9762\u4e34\u66f4\u9ad8\u7684\u6210\u672c\u65f6\uff0c\u4ed6\u4eec\u901a\u5e38\u4f1a\u5c06\u8fd9\u4e9b\u6210\u672c\u8f6c\u5ac1\u7ed9\u6d88\u8d39\u8005\u3002\u8fd9\u610f\u5473\u7740\u8fdb\u53e3\u5546\u54c1\u7684\u4ef7\u683c\u53ef\u80fd\u4f1a\u4e0a\u6da8\uff0c\u4f7f\u666e\u901a\u6d88\u8d39\u8005\u8d1f\u62c5\u66f4\u91cd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u751f\u4ea7\u5546\u4e5f\u65e0\u6cd5\u514d\u53d7\u5173\u7a0e\u7684\u5f71\u54cd\u3002\u4ed6\u4eec\u53ef\u80fd\u4f1a\u4e3a\u4e86\u4e0d\u589e\u52a0\u6d88\u8d39\u8005\u7684\u8d1f\u62c5\uff0c\u800c\u9009\u62e9\u627f\u62c5\u8fd9\u4e9b\u989d\u5916\u6210\u672c\uff0c\u8fd9\u53ef\u80fd\u4f1a\u4fb5\u8680\u4ed6\u4eec\u7684\u5229\u6da6\u7387\uff0c\u5bf9\u4e2d\u5c0f\u4f01\u4e1a\u6765\u8bf4\u5c24\u5176\u4ee4\u4eba\u62c5\u5fe7\u3002\u4f8b\u5982\uff0c\u4ece\u6d77\u5916\u8fdb\u53e3\u9762\u6599\u7684\u670d\u88c5\u5236\u9020\u5546\u53ef\u80fd\u4f1a\u9009\u62e9\u627f\u62c5\u5173\u7a0e\u4ee5\u4fdd\u6301\u7ade\u4e89\u529b\uff0c\u4f46\u8fd9\u53ef\u80fd\u4f1a\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\u635f\u5bb3\u4ed6\u4eec\u7684\u8d22\u52a1\u7a33\u5b9a\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u5916\uff0c\u539f\u6750\u6599\u5173\u7a0e\u4f1a\u5bf9\u5236\u9020\u5546\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u3002\u5f53\u94a2\u94c1\u3001\u94dd\u6216\u5316\u5b66\u54c1\u7b49\u521a\u9700\u6210\u672c\u56e0\u5173\u7a0e\u800c\u4e0a\u6da8\u65f6\uff0c\u5236\u9020\u5546\u5c06\u9762\u4e34\u66f4\u9ad8\u7684\u751f\u4ea7\u6210\u672c\u3002\u8fd9\u53ef\u80fd\u4f1a\u524a\u5f31\u4ed6\u4eec\u5728\u56fd\u5185\u548c\u56fd\u9645\u5e02\u573a\u7684\u7ade\u4e89\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3a\u4e86\u5e94\u5bf9\u8fd9\u4e9b\u6311\u6218\uff0c\u4f01\u4e1a\u53ef\u4ee5\u901a\u8fc7\u5b98\u65b9\u6e20\u9053\u5bfb\u6c42\u5173\u7a0e\u8c41\u514d\u6216\u51cf\u514d\u3002\u8fd9\u4e00\u8fc7\u7a0b\u6d89\u53ca\u591a\u4e2a\u65b9\u9762\uff0c\u53ef\u80fd\u6d89\u53ca\u6e38\u8bf4\u3001\u7533\u8bf7\u7279\u5b9a\u8c41\u514d\u6216\u53c2\u4e0e\u8d38\u6613\u8c08\u5224\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u7f8e\u56fd\u76ee\u524d\u7684\u5173\u7a0e\u60c5\u51b5\u662f\uff1f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f8e\u56fd\u7684<a href=\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/decoding-president-trumps-tariffs\">\u5173\u7a0e\u5f62\u52bf<\/a>\u9519\u7efc\u590d\u6742\uff0c\u4e5f\u53cd\u6620\u4e86\u7f8e\u56fd\u7684\u6218\u7565\u7ecf\u6d4e\u5229\u76ca\u53ca\u5176\u4e0e\u5168\u7403\u8d38\u6613\u7684\u5173\u7cfb\u3002\u81ea2018\u5e74\u4ee5\u6765\uff0c\u7f8e\u56fd\u6839\u636e1974\u5e74\u300a\u8d38\u6613\u6cd5\u300b\u7b2c301\u6761\u5bf9\u4e2d\u56fd\u8fdb\u53e3\u4ea7\u54c1\u5f81\u6536\u9ad8\u989d\u5173\u7a0e\uff0c\u5e76\u6839\u636e1962\u5e74\u300a\u8d38\u6613\u6269\u5c55\u6cd5\u300b\u7b2c232\u6761\u5bf9\u94a2\u94c1\u548c\u94dd\u4ea7\u54c1\u5f81\u6536\u9ad8\u989d\u5173\u7a0e\u3002\u81ea\u7279\u6717\u666e\u603b\u7edf\u7b2c\u4e8c\u4efb\u671f\u6267\u653f\u4ee5\u6765\uff0c\u63a8\u51fa\u5305\u62ec\u5bf9\u7b49\u5173\u7a0e\u5728\u5185\u7684\u4e00\u7cfb\u5217\u653f\u7b56\uff0c\u53cd\u6620\u5173\u7a0e\u6218\u7565\u7684\u8303\u56f4\u548c\u529b\u5ea6\u6b63\u663e\u8457\u589e\u5f3a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6309\u4ef7\u503c\u8ba1\u7b97\uff0c\u7f8e\u56fd\u7684<a href=\"https:\/\/ustr.gov\/issue-areas\/industry-manufacturing\/industrial-tariffs\">\u8fdb\u53e3\u5546\u54c1\u7ea694%\u4e3a\u5de5\u4e1a\u54c1<\/a>\uff08\u975e\u519c\u4e1a\u54c1\uff09\u3002\u7f8e\u56fd\u76ee\u524d\u5bf9\u5de5\u4e1a\u54c1\u7ef4\u63012%\u7684\u8d38\u6613\u52a0\u6743\u5e73\u5747\u8fdb\u53e3\u5173\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5173\u7a0e\u7684\u672a\u6765\u5f62\u52bf<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u7b2c\u4e8c\u5c4a\u7279\u6717\u666e\u653f\u5e9c\u7684\u6cbb\u4e0b\uff0c\u7f8e\u56fd\u5173\u7a0e\u683c\u5c40\u6b63\u5728\u8fc5\u901f\u53d8\u5316\u3002\u5728\u6700\u8fd1\u7531\u6c64\u68ee\u8def\u900f\u548cSupplyChainBrain\u8054\u5408\u4e3e\u529e\u7684\u7ebf\u4e0a\u7814\u8ba8\u4f1a\u4e0a\uff0c\u7535\u5b50\u5546\u52a1\u8d38\u6613\u59d4\u5458\u4f1a\u9996\u5e2d\u6267\u884c\u5b98\u517c\u4e3b\u4efb<a href=\"https:\/\/www.linkedin.com\/in\/marianne-rowden-43456110\/\">Marianne Rowden<\/a>\u8868\u793a\uff1a\u201c\u5173\u7a0e\u4e0d\u518d\u4ec5\u4ec5\u662f\u4e00\u4e2a\u8d38\u6613\u95ee\u9898\uff1b\u5b83\u662f\uff08\u7279\u6717\u666e\uff09\u603b\u7edf\u5728\u5404\u79cd\u95ee\u9898\u4e0a\u5bf9\u5176\u4ed6\u56fd\u5bb6\u65bd\u52a0\u5f71\u54cd\u529b\u7684\u5de5\u5177\u3002\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c64\u68ee\u8def\u900f\u9ad8\u7ea7\u4ea7\u54c1\u8425\u9500\u7ecf\u7406<a href=\"https:\/\/www.linkedin.com\/in\/andrew-m-28b8256\/\">Andrew Moxon<\/a>\u8865\u5145\u8868\u793a\uff1a\u201c\u8fd9\u4e0d\u4ec5\u4ec5\u662f\u7f8e\u56fd\u65b0\u4e00\u4efb\u653f\u5e9c\u7684\u884c\u52a8\uff0c\u8fd8\u6709\u5404\u65b9\u7684\u53cd\u9988\u3002\u8fd9\u4e0d\u4f1a\u662f\u5355\u8fb9\u884c\u52a8\uff0c\u56e0\u6b64\u589e\u52a0\u4e86\u91cf\u5b50\u7ea7\u522b\u7684\u590d\u6742\u6027\u3002\u8fd9\u53ef\u4f1a\u53d8\u5f97\u591a\u4e48\u590d\u6742\uff1f\u201d\u7a0e\u52a1\u548c\u8d38\u6613\u4e13\u4e1a\u4eba\u58eb\u5e94\u5bc6\u5207\u5173\u6ce8\u5173\u7a0e\u7684\u6700\u65b0\u52a8\u6001\uff0c\u4ee5\u4fbf\u544a\u77e5\u5ba2\u6237\u548c\u4f01\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u5982\u4f55\u5411\u5ba2\u6237\u4f20\u8fbe\u5173\u7a0e\u7684\u5f71\u54cd<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u5728\u5e2e\u52a9\u5ba2\u6237\u4e86\u89e3\u5173\u7a0e\u5bf9\u5176\u4e1a\u52a1\u548c\u8d22\u52a1\u89c4\u5212\u7684\u5f71\u54cd\uff0c\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5411\u5ba2\u6237\u3001\u5185\u90e8\u5229\u76ca\u76f8\u5173\u8005\u548c\u516c\u53f8\u9886\u5bfc\u5c42\u4f20\u8fbe\u5173\u7a0e\u91cd\u8981\u6027\u7684\u6709\u6548\u65b9\u6cd5\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. \u89e3\u91ca\u76f4\u63a5\u8d22\u52a1\u5f71\u54cd<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6210\u672c\u589e\u52a0\uff1a\u5f3a\u8c03\u5173\u7a0e\u5982\u4f55\u589e\u52a0\u8fdb\u53e3\u5546\u54c1\u7684\u6210\u672c\uff0c\u4ece\u800c\u76f4\u63a5\u5f71\u54cd\u5ba2\u6237\u7684\u76c8\u5229\u3002<\/li>\n\n\n\n<li>\u4ef7\u683c\u8c03\u6574\uff1a\u8ba8\u8bba\u8fd9\u4e9b\u589e\u52a0\u7684\u6210\u672c\u5982\u4f55\u8f6c\u5ac1\u7ed9\u6d88\u8d39\u8005\uff0c\u4ece\u800c\u53ef\u80fd\u5f71\u54cd\u9500\u552e\u548c\u5e02\u573a\u7ade\u4e89\u529b\u3002<\/li>\n\n\n\n<li>\u5173\u7a0e\u4f18\u5316\uff1a\u8ba8\u8bba\u5982\u4f55\u5229\u7528<a href=\"https:\/\/tax.thomsonreuters.com\/blog\/the-basics-of-foreign-trade-zones-ftzs-what-are-they\/\">\u7f8e\u56fd\u5bf9\u5916\u8d38\u6613\u533a (FTZ) \u8ba1\u5212<\/a>\u6216\u4e16\u754c\u5404\u5730\u7684<a href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/global-trade-management\/free-trade-agreement.html?utm_source=insight\">\u81ea\u7531\u8d38\u6613\u534f\u5b9a (FTA) <\/a>\u7b49\u5173\u7a0e\u8282\u7701\u8ba1\u5212\u6765\u8282\u7701\u6210\u672c\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. \u8ba8\u8bba\u95f4\u63a5\u7ecf\u6d4e\u5f71\u54cd<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f9b\u5e94\u94fe\u4e2d\u65ad\uff1a\u89e3\u91ca\u5173\u7a0e\u5982\u4f55<a href=\"https:\/\/tax.thomsonreuters.com\/blog\/managing-supply-chain-issues-and-mitigating-risk\/\">\u6270\u4e71\u4f9b\u5e94\u94fe<\/a>\uff0c\u5bfc\u81f4\u5ef6\u8bef\u548c\u8fd0\u8425\u6210\u672c\u589e\u52a0\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. \u91cd\u70b9\u4ecb\u7ecd\u653f\u5e9c\u6536\u5165\u548c\u8d22\u653f\u653f\u7b56<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8d22\u653f\u5f71\u54cd\uff1a\u89e3\u91ca\u5173\u7a0e\u5e26\u6765\u7684\u653f\u5e9c\u6536\u5165\u5982\u4f55\u5f71\u54cd\u653f\u5e9c\u652f\u51fa\u548c\u7a0e\u6536\u653f\u7b56\uff0c\u8fd9\u53ef\u80fd\u4f1a\u95f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u7684\u4e1a\u52a1\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. \u63d0\u4f9b\u5b9e\u7528\u5efa\u8bae<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7a0e\u52a1\u89c4\u5212\u548c\u98ce\u9669\u7ba1\u7406\uff1a\u63d0\u4f9b<a href=\"https:\/\/tax.thomsonreuters.com\/en\/insights\/events\/strategic-tax-planning-webcast\/form?gatedContent=%252Fcontent%252Fewp-marketing-websites%252Ftax%252Fgl%252Fen%252Finsights%252Fevents%252Fstrategic-tax-planning-webcast\">\u7a0e\u52a1\u89c4\u5212\u7b56\u7565<\/a>\uff0c\u4ee5\u51cf\u8f7b\u5173\u7a0e\u7684\u8d22\u52a1\u5f71\u54cd\uff0c\u4f8b\u5982\u4f18\u5316\u5e93\u5b58\u7ba1\u7406\u548c\u63a2\u7d22\u7a0e\u6536\u62b5\u514d\u6216\u6263\u9664\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. \u4fdd\u6301\u4fe1\u606f\u7545\u901a\u5e76\u5b9a\u671f\u6c9f\u901a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4fdd\u6301\u6700\u65b0\u72b6\u6001\uff1a\u786e\u4fdd\u60a8\u80fd\u591f\u8bbf\u95ee\u53ef\u9760\u4e14\u53ef\u641c\u7d22\u7684<a href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/global-trade-management\/global-trade-content.html?utm_source=insight\">\u5168\u7403\u8d38\u6613\u5185\u5bb9<\/a>\u6765\u6e90\uff0c\u8fd9\u4e9b\u5185\u5bb9\u6765\u6e90\u6bcf\u65e5\u66f4\u65b0\u3002<\/li>\n\n\n\n<li>\u8ba9\u5ba2\u6237\u4e86\u89e3\u6700\u65b0\u52a8\u6001\uff1a\u8ba9\u5ba2\u6237\u4e86\u89e3\u5173\u7a0e\u653f\u7b56\u7684\u53d8\u5316\u53ca\u5176\u6f5c\u5728\u5f71\u54cd\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-e182d36930f3b8845f46dd244849009f wp-block-paragraph\" style=\"color:#d64000\"><strong>\u6c64\u68ee\u8def\u900fONESOURCE\u5168\u7403\u8d38\u6613\u5185\u5bb9\u89e3\u51b3\u65b9\u6848\uff0c\u53ef\u4ee5\u8ba9\u60a8\u8f7b\u677e\u638c\u63e1\u6700\u65b0\u7684\u5168\u7403\u8d38\u6613\u6cd5\u89c4\u653f\u7b56\u3001\u4fe1\u606f\u3001\u8fdb\u51fa\u53e3\u548c\u8d38\u6613\u6570\u636e\u7b49\u5185\u5bb9\u3002\u901a\u8fc7\u6e05\u6670\u4f20\u8fbe\u5173\u7a0e\u5bf9\u8d22\u52a1\u3001\u8fd0\u8425\u548c\u6218\u7565\u5f71\u54cd\uff0c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u53ef\u4ee5\u5e2e\u52a9\u5ba2\u6237\u548c\u4f01\u4e1a\u505a\u51fa\u660e\u667a\u51b3\u7b56\uff0c\u5e76\u5e94\u5bf9\u4e0d\u65ad\u53d8\u5316\u7684\u5168\u7403\u8d38\u6613\u73af\u5883\u3002<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/global-trade-management\/global-trade-content.html?utm_source=insight\" style=\"background-color:#d64000\"><strong>\u4e86\u89e3ONESOURCE\u5168\u7403\u8d38\u6613\u5185\u5bb9\u89e3\u51b3\u65b9\u6848<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5173\u7a0e\u662f\u56fd\u9645\u8d38\u6613\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u5b83\u5f71\u54cd\u7740\u7ecf\u6d4e\u7684\u53d1\u5c55\uff0c\u4e5f\u5f15\u53d1\u4e86\u8bb8&hellip;<\/p>\n","protected":false},"author":107,"featured_media":867,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[817],"tags":[942,913,912,1121,1132],"insight_job_role":[935,936,937,1067,938,924,1113,1114,927,874,854,862,870,865,859,857,858,919,867,871,851,852,849,850,853],"insight_practice_area":[1047],"class_list":["entry","author-corpadmin","post-2515","post","type-post","status-publish","format-standard","has-post-thumbnail","category-817","tag-fta","tag-913","tag-912","tag-1121","tag-1132","insight_job_role-chief-risk-officer","insight_job_role-chief-tax-officer","insight_job_role-compliance-officer","insight_job_role-financial-professional","insight_job_role-head-of-international-tax","insight_job_role-head-of-tax","insight_job_role-tax-accountant","insight_job_role-tax-agent-advisor","insight_job_role-tax-manager-director","insight_job_role-874","insight_job_role-854","insight_job_role-862","insight_job_role-870","insight_job_role-865","insight_job_role-859","insight_job_role-857","insight_job_role-858","insight_job_role-919","insight_job_role-867","insight_job_role-871","insight_job_role-851","insight_job_role-852","insight_job_role-849","insight_job_role-850","insight_job_role-853","insight_practice_area-global-trade","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8 - TR - Business Insight China<\/title>\n<meta name=\"description\" content=\"\u4e00\u7bc7\u6587\u7ae0\u8ba9\u60a8\u4e86\u89e3\u5173\u7a0e\u5e38\u89c1\u95ee\u9898\uff0c\u4ee5\u53ca\u5168\u7403\u8d38\u6613\u4e13\u4e1a\u4eba\u58eb\u5bf9\u5f53\u524d\u7f8e\u56fd\u5173\u7a0e\u683c\u5c40\u7684\u89c1\u89e3\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8 - TR - Business Insight China\" \/>\n<meta property=\"og:description\" content=\"\u4e00\u7bc7\u6587\u7ae0\u8ba9\u60a8\u4e86\u89e3\u5173\u7a0e\u5e38\u89c1\u95ee\u9898\uff0c\u4ee5\u53ca\u5168\u7403\u8d38\u6613\u4e13\u4e1a\u4eba\u58eb\u5bf9\u5f53\u524d\u7f8e\u56fd\u5173\u7a0e\u683c\u5c40\u7684\u89c1\u89e3\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals\" \/>\n<meta property=\"og:site_name\" content=\"TR - Business Insight China\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-15T23:24:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-15T23:25:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thomson Reuters\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thomson Reuters\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#article\",\"isPartOf\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals\"},\"author\":{\"name\":\"Thomson Reuters\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/aab687fedb80d9fe3ccad3b2152e5350\"},\"headline\":\"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8\",\"datePublished\":\"2025-04-15T23:24:59+00:00\",\"dateModified\":\"2025-04-15T23:25:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals\"},\"wordCount\":18,\"image\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage\"},\"thumbnailUrl\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg\",\"keywords\":[\"FTA\",\"\u4f9b\u5e94\u94fe\",\"\u5168\u7403\u8d38\u6613\",\"\u5173\u7a0e\",\"\u5bf9\u7b49\u5173\u7a0e\"],\"articleSection\":[\"\u5168\u7403\u8d38\u6613 &amp; \u4f9b\u5e94\u94fe\"],\"inLanguage\":\"zh-CN\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals\",\"name\":\"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8 - TR - Business Insight China\",\"isPartOf\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage\"},\"image\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage\"},\"thumbnailUrl\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg\",\"datePublished\":\"2025-04-15T23:24:59+00:00\",\"dateModified\":\"2025-04-15T23:25:02+00:00\",\"author\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/aab687fedb80d9fe3ccad3b2152e5350\"},\"description\":\"\u4e00\u7bc7\u6587\u7ae0\u8ba9\u60a8\u4e86\u89e3\u5173\u7a0e\u5e38\u89c1\u95ee\u9898\uff0c\u4ee5\u53ca\u5168\u7403\u8d38\u6613\u4e13\u4e1a\u4eba\u58eb\u5bf9\u5f53\u524d\u7f8e\u56fd\u5173\u7a0e\u683c\u5c40\u7684\u89c1\u89e3\u3002\",\"breadcrumb\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#breadcrumb\"},\"inLanguage\":\"zh-CN\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-CN\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg\",\"contentUrl\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Moving container\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/insight.thomsonreuters.cn\/business\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#website\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/\",\"name\":\"TR - Business Insight China\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/insight.thomsonreuters.cn\/business\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-CN\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/aab687fedb80d9fe3ccad3b2152e5350\",\"name\":\"Thomson Reuters\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-CN\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/c7f9c2b706794a09442b96093021c0b2e5b8e9456bff05b61ffcef23cb9e831d?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c7f9c2b706794a09442b96093021c0b2e5b8e9456bff05b61ffcef23cb9e831d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c7f9c2b706794a09442b96093021c0b2e5b8e9456bff05b61ffcef23cb9e831d?s=96&d=mm&r=g\",\"caption\":\"Thomson Reuters\"},\"description\":\"Thomson Reuters, a worldwide trusted provider of answers, helps professionals make confident decisions, run better businesses and gain competitive advantage in complex arenas \u2013 law, tax, compliance, government and media. __PRESENT\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/contributors\/corpadmin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8 - TR - Business Insight China","description":"\u4e00\u7bc7\u6587\u7ae0\u8ba9\u60a8\u4e86\u89e3\u5173\u7a0e\u5e38\u89c1\u95ee\u9898\uff0c\u4ee5\u53ca\u5168\u7403\u8d38\u6613\u4e13\u4e1a\u4eba\u58eb\u5bf9\u5f53\u524d\u7f8e\u56fd\u5173\u7a0e\u683c\u5c40\u7684\u89c1\u89e3\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals","og_locale":"zh_CN","og_type":"article","og_title":"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8 - TR - Business Insight China","og_description":"\u4e00\u7bc7\u6587\u7ae0\u8ba9\u60a8\u4e86\u89e3\u5173\u7a0e\u5e38\u89c1\u95ee\u9898\uff0c\u4ee5\u53ca\u5168\u7403\u8d38\u6613\u4e13\u4e1a\u4eba\u58eb\u5bf9\u5f53\u524d\u7f8e\u56fd\u5173\u7a0e\u683c\u5c40\u7684\u89c1\u89e3\u3002","og_url":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals","og_site_name":"TR - Business Insight China","article_published_time":"2025-04-15T23:24:59+00:00","article_modified_time":"2025-04-15T23:25:02+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg","type":"image\/jpeg"}],"author":"Thomson Reuters","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Thomson Reuters","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"1 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#article","isPartOf":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals"},"author":{"name":"Thomson Reuters","@id":"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/aab687fedb80d9fe3ccad3b2152e5350"},"headline":"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8","datePublished":"2025-04-15T23:24:59+00:00","dateModified":"2025-04-15T23:25:02+00:00","mainEntityOfPage":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals"},"wordCount":18,"image":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage"},"thumbnailUrl":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg","keywords":["FTA","\u4f9b\u5e94\u94fe","\u5168\u7403\u8d38\u6613","\u5173\u7a0e","\u5bf9\u7b49\u5173\u7a0e"],"articleSection":["\u5168\u7403\u8d38\u6613 &amp; \u4f9b\u5e94\u94fe"],"inLanguage":"zh-CN"},{"@type":"WebPage","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals","url":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals","name":"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8 - TR - Business Insight China","isPartOf":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/#website"},"primaryImageOfPage":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage"},"image":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage"},"thumbnailUrl":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg","datePublished":"2025-04-15T23:24:59+00:00","dateModified":"2025-04-15T23:25:02+00:00","author":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/aab687fedb80d9fe3ccad3b2152e5350"},"description":"\u4e00\u7bc7\u6587\u7ae0\u8ba9\u60a8\u4e86\u89e3\u5173\u7a0e\u5e38\u89c1\u95ee\u9898\uff0c\u4ee5\u53ca\u5168\u7403\u8d38\u6613\u4e13\u4e1a\u4eba\u58eb\u5bf9\u5f53\u524d\u7f8e\u56fd\u5173\u7a0e\u683c\u5c40\u7684\u89c1\u89e3\u3002","breadcrumb":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#breadcrumb"},"inLanguage":"zh-CN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals"]}]},{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#primaryimage","url":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg","contentUrl":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/07\/Post-COVID-19-Take-stock-and-prepare-for-a-return-to-business-as-usual--scaled.jpg","width":2560,"height":1707,"caption":"Moving container"},{"@type":"BreadcrumbList","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/tariffs-101-for-tax-professionals#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/insight.thomsonreuters.cn\/business"},{"@type":"ListItem","position":2,"name":"\u5173\u7a0e\u767e\u79d1\uff5c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u7684\u5173\u7a0e\u5165\u95e8"}]},{"@type":"WebSite","@id":"https:\/\/insight.thomsonreuters.cn\/business\/#website","url":"https:\/\/insight.thomsonreuters.cn\/business\/","name":"TR - Business Insight China","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/insight.thomsonreuters.cn\/business\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-CN"},{"@type":"Person","@id":"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/aab687fedb80d9fe3ccad3b2152e5350","name":"Thomson Reuters","image":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/secure.gravatar.com\/avatar\/c7f9c2b706794a09442b96093021c0b2e5b8e9456bff05b61ffcef23cb9e831d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c7f9c2b706794a09442b96093021c0b2e5b8e9456bff05b61ffcef23cb9e831d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c7f9c2b706794a09442b96093021c0b2e5b8e9456bff05b61ffcef23cb9e831d?s=96&d=mm&r=g","caption":"Thomson Reuters"},"description":"Thomson Reuters, a worldwide trusted provider of answers, helps professionals make confident decisions, run better businesses and gain competitive advantage in complex arenas \u2013 law, tax, compliance, government and media. __PRESENT","url":"https:\/\/insight.thomsonreuters.cn\/business\/contributors\/corpadmin"}]}},"_links":{"self":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/posts\/2515","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/comments?post=2515"}],"version-history":[{"count":0,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/posts\/2515\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/media\/867"}],"wp:attachment":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/media?parent=2515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/categories?post=2515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/tags?post=2515"},{"taxonomy":"insight_job_role","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/insight_job_role?post=2515"},{"taxonomy":"insight_practice_area","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/insight_practice_area?post=2515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}