{"id":854,"date":"2020-11-19T08:07:36","date_gmt":"2020-11-19T08:07:36","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/legal?p=854"},"modified":"2023-10-18T23:24:30","modified_gmt":"2023-10-18T23:24:30","slug":"%e5%85%a8%e8%a6%86%e7%9b%96%e3%80%81%e5%bc%ba%e7%9b%91%e7%ae%a1%e3%80%8a%e5%87%ba%e5%8f%a3%e7%ae%a1%e5%88%b6%e6%b3%95%e3%80%8b%e8%a6%81%e7%82%b9%e9%80%9f%e8%a7%88","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/legal\/posts\/%e5%85%a8%e8%a6%86%e7%9b%96%e3%80%81%e5%bc%ba%e7%9b%91%e7%ae%a1%e3%80%8a%e5%87%ba%e5%8f%a3%e7%ae%a1%e5%88%b6%e6%b3%95%e3%80%8b%e8%a6%81%e7%82%b9%e9%80%9f%e8%a7%88","title":{"rendered":"\u5168\u8986\u76d6\u3001\u5f3a\u76d1\u7ba1:\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u8981\u70b9\u901f\u89c8"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color\"><a>2020<\/a>\u5e7410\u670817\u65e5\uff0c\u5341\u4e09\u5c4a\u5168\u56fd\u4eba\u5927\u5e38\u59d4\u4f1a\u901a\u8fc7\u4e86\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u201d\uff09\u3002\u8be5\u6cd5\u5b9a\u4f4d\u4e8e\u7edf\u9886\u51fa\u53e3\u7ba1\u5236\u5de5\u4f5c\u7684\u6cd5\u5f8b\uff0c\u7edf\u4e00\u786e\u7acb\u4e86\u51fa\u53e3\u7ba1\u5236\u653f\u7b56\u3001\u7ba1\u5236\u6e05\u5355\u3001\u7ba1\u5236\u63aa\u65bd\u4ee5\u53ca\u76d1\u7763\u7ba1\u7406\u7b49\u65b9\u9762\u7684\u57fa\u672c\u5236\u5ea6\u6846\u67b6\u548c\u89c4\u5219\uff0c\u201c\u5c06\u4e3a\u505a\u597d\u65b0\u5f62\u52bf\u4e0b\u51fa\u53e3\u7ba1\u5236\u5de5\u4f5c\u63d0\u4f9b\u66f4\u52a0\u6709\u529b\u7684\u6cd5\u6cbb\u4fdd\u969c\u201d\u3002<a href=\"#_ftn1\">[1]<\/a><\/p>\n\n\n\n<p class=\"has-black-color 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class=\"has-black-color has-text-color\">2017\u5e746\u6708\uff0c\u5546\u52a1\u90e8\u7275\u5934\u8d77\u8349\u4e86\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u51fa\u53e3\u7ba1\u5236\u6cd5\uff08\u8349\u6848\u5f81\u6c42\u610f\u89c1\u7a3f\uff09\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u5f81\u6c42\u610f\u89c1\u7a3f\u201d\uff09\uff0c\u5e76\u5411\u793e\u4f1a\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u3002<a href=\"#_ftn3\">[3]<\/a><a>\u53f8\u6cd5\u90e8\u5728\u6b64\u57fa\u7840\u4e0a\u8fdb\u4e00\u6b65\u5f81\u6c42\u5730\u65b9\u653f\u5e9c\u3001\u4f01\u4e1a\u548c\u884c\u4e1a\u534f\u4f1a\u610f\u89c1\uff0c\u4f1a\u540c55<\/a>\u4e2a\u90e8\u95e8\u4fee\u6539\u5b8c\u5584\u5f62\u6210\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u51fa\u53e3\u7ba1\u5236\u6cd5\uff08\u8349\u6848\uff09\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u4e00\u5ba1\u7a3f\u201d\uff09\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">2019\u5e7412\u6708\uff0c\u5341\u4e09\u5c4a\u5168\u56fd\u4eba\u5927\u5e38\u59d4\u4f1a\u7b2c\u5341\u4e94\u6b21\u4f1a\u8bae\u5bf9\u4e00\u5ba1\u7a3f\u8fdb\u884c\u4e86\u5ba1\u8bae\uff0c\u5e76\u5411\u793e\u4f1a\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u3002\u5728\u7ed3\u6784\u4e0a\uff0c\u4e00\u5ba1\u7a3f\u5171\u516d\u7ae0\u300148\u6761\uff0c\u4e0e2017\u5e74\u5f81\u6c42\u610f\u89c1\u7a3f\uff08\u5171\u516d\u7ae0\u300170\u6761\uff09\u76f8\u6bd4\u51cf\u5c11\u4e8622\u6761\uff0c\u4f46\u5185\u5bb9\u5e76\u672a\u53d1\u751f\u91cd\u5927\u53d8\u5316\u3002<a href=\"#_ftn4\">[4]<\/a><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">2020\u5e746\u6708\uff0c\u5341\u4e09\u5c4a\u5168\u56fd\u4eba\u5927\u5e38\u59d4\u4f1a\u7b2c\u4e8c\u5341\u6b21\u4f1a\u8bae\u5bf9\u4e8c\u5ba1\u7a3f\u8fdb\u884c\u4e86\u5ba1\u8bae\uff0c\u5e76\u518d\u6b21\u5411\u793e\u4f1a\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u3002\u4e8c\u5ba1\u7a3f\u7ef4\u6301\u4e86\u4e00\u5ba1\u7a3f\u7684\u603b\u4f53\u601d\u8def\u548c\u4e3b\u8981\u5185\u5bb9\uff0c\u540c\u65f6\u5728\u7ed3\u6784\u6846\u67b6\u3001\u89c4\u5219\u5185\u5bb9\u548c\u8bed\u8a00\u8868\u8ff0\u7b49\u65b9\u9762\u505a\u4e86\u4e0d\u5c11\u8c03\u6574\u3002<a href=\"#_ftn5\">[5]<\/a><\/p>\n\n\n\n<p>2020\u5e7410\u670813\u65e5\u81f317\u65e5\uff0c\u5341\u4e09\u5c4a\u5168\u56fd\u4eba\u5927\u5e38\u59d4\u4f1a\u7b2c\u4e8c\u5341\u4e8c\u6b21\u4f1a\u8bae\u53ec\u5f00\uff0c\u4f1a\u8bae\u5ba1\u8bae\u4e86\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u4e09\u5ba1\u7a3f\uff0c\u5e76\u4e8e10\u670817\u65e5\u901a\u8fc7\u4e86\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u3002<\/p>\n\n\n\n<p>\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u81ea2020\u5e7412\u67081\u65e5\u8d77\u65bd\u884c\u3002<\/p>\n\n\n\n<p><strong>\u4e8c\u3001\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u4e3b\u8981\u5185\u5bb9\u53ca\u7279\u70b9<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li><a><strong> <\/strong><\/a><strong>\u7ba1\u5236\u7269\u9879\u5168\u8986\u76d6\uff0c\u7ba1\u5236\u73af\u8282\u4e0d\u7559\u6b7b\u89d2<\/strong><\/li><\/ol>\n\n\n\n<p>\u5728\u7ba1\u5236\u7269\u9879\u65b9\u9762\uff0c\u6839\u636e\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u7b2c\u4e8c\u6761\u7b2c\u4e00\u6b3e\uff0c\u672c\u6cd5\u7684\u9002\u7528\u8303\u56f4\u6db5\u76d6\u4e24\u7528\u7269\u9879\u3001\u519b\u54c1\u3001\u6838\u4ee5\u53ca\u5176\u4ed6\u4e0e\u7ef4\u62a4\u56fd\u5bb6\u5b89\u5168\u548c\u5c65\u884c\u9632\u6269\u6563\u7b49\u56fd\u9645\u4e49\u52a1\u76f8\u5173\u7684\u8d27\u7269\u3001\u6280\u672f\u3001\u670d\u52a1\u7b49\u7269\u9879\uff08\u4ee5\u4e0b\u7edf\u79f0\u201c\u7ba1\u5236\u7269\u9879\u201d\uff09\u3002\u7b2c\u4e8c\u6761\u7b2c\u4e8c\u6b3e\u53c8\u89c4\u5b9a\uff0c\u7b2c\u4e00\u6b3e\u6240\u79f0\u201c\u7ba1\u5236\u7269\u9879\u201d\u8fd8\u5305\u62ec\u4e0a\u8ff0\u7269\u9879\u76f8\u5173\u7684\u6280\u672f\u8d44\u6599\u7b49\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\">\u7b2c\u4e8c\u6761\u7b2c\u56db\u3001\u4e94\u3001\u516d\u6b3e\u5206\u522b\u5bf9\u4e24\u7528\u7269\u9879\u3001\u519b\u54c1\u548c\u6838\u4e0b\u4e86\u5b9a\u4e49\u3002\u5176\u4e2d\uff0c\u519b\u54c1\u7684\u5b9a\u4e49\u4e0e\u73b0\u884c\u884c\u653f\u6cd5\u89c4\u7684\u5b9a\u4e49<a href=\"#_ftn6\"><sup>[6]<\/sup><\/a>\u76f8\u540c\uff0c\u6838\u7684\u5b9a\u4e49\u4e0e\u73b0\u884c\u884c\u653f\u6cd5\u89c4\u7684\u5b9a\u4e49<a href=\"#_ftn7\"><sup>[7]<\/sup><\/a>\u57fa\u672c\u76f8\u540c\u4f46\u5ef6\u4f38\u81f3\u670d\u52a1\uff0c\u4e24\u7528\u7269\u9879\u7684\u5b9a\u4e49\u76f8\u6bd4\u76ee\u524d\u7684\u5b9a\u4e49<a href=\"#_ftn8\"><sup>[8]<\/sup><\/a>\u5219\u51fa\u73b0\u91cd\u5927\u53d8\u5316\uff0c\u4e0d\u9650\u4e8e\u53ef\u4ee5\u7528\u4e8e\u8bbe\u8ba1\u3001\u5f00\u53d1\u3001\u751f\u4ea7\u6216\u8005\u4f7f\u7528\u5927\u89c4\u6a21\u6740\u4f24\u6027\u6b66\u5668\u53ca\u5176\u8fd0\u8f7d\u5de5\u5177\u7684\u7269\u9879\uff0c\u800c\u662f\u6db5\u76d6\u4e86\u6240\u6709\u519b\u6c11\u4e24\u7528\u7269\u9879\u3002<\/p>\n\n\n\n<p>\u9700\u8981\u8bf4\u660e\u7684\u662f\uff0c\u867d\u7136\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u7b2c\u4e8c\u6761\u7b2c\u4e00\u3001\u4e8c\u6b3e\u5c06\u4e0a\u8ff0\u7269\u9879\u53ca\u76f8\u5173\u6280\u672f\u8d44\u6599\u7b49\u6570\u636e\u7edf\u79f0\u4e3a\u201c\u7ba1\u5236\u7269\u9879\u201d\uff0c\u4f46\u67d0\u4e00\u7269\u9879\u7684\u51fa\u53e3\u3001\u518d\u51fa\u53e3\u7b49\u662f\u5426\u53d7\u5230\u7ba1\u5236\uff0c\u5e76\u4e0d\u7b80\u5355\u53d6\u51b3\u4e8e\u8be5\u5b9a\u4e49\uff0c\u800c\u662f\u53d6\u51b3\u4e8e\u5176\u662f\u5426\u88ab\u5217\u660e\u5728\u7ba1\u5236\u6e05\u5355\u4e2d\u3001\u662f\u5426\u53d7\u5230\u4e34\u65f6\u7ba1\u5236\u3001\u662f\u5426\u88ab\u7981\u6b62\u51fa\u53e3\u6216\u8005\u662f\u5426\u7b26\u5408\u201c\u5168\u9762\u7ba1\u5236\u201d\u6240\u6307\u7684\u60c5\u5f62\uff08\u89c1\u4e0b\u6587\u7b2c3\u70b9\uff09\u3002<\/p>\n\n\n\n<p>\u5728\u7ba1\u5236\u73af\u8282\u4e0a\uff0c\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u4e0d\u7559\u7a7a\u767d\u548c\u6b7b\u89d2\uff0c\u9002\u7528\u4e8e\u51fa\u53e3\u6d3b\u52a8\u4e2d\u6240\u6709\u7684\u76f8\u5173\u73af\u8282\u3002\u5176\u7ba1\u5236\u7684\u73af\u8282\u4e0d\u4ec5\u5305\u62ec\u7ba1\u5236\u7269\u9879\u7684\u51fa\u53e3\uff0c\u8fd8\u5305\u62ec\u8fc7\u5883\u3001\u8f6c\u8fd0\u3001\u901a\u8fd0\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u8fc7\u8f6c\u901a\u201d\uff09\u548c\u518d\u51fa\u53e3\u3002\u540c\u65f6\uff0c\u6839\u636e\u300a\u51fa\u53e3\u7ba1\u5236\u6cd5\u300b\u7b2c\u4e8c\u6761\u7b2c\u4e09\u6b3e\uff0c\u201c\u51fa\u53e3\u201d\u4e0d\u4ec5\u5305\u62ec\u4ece\u4e2d\u56fd\u5883\u5185\u5411\u5883\u5916\u8f6c\u79fb\u7ba1\u5236\u7269\u9879\uff0c\u8fd8\u5305\u62ec\u4e2d\u56fd\u516c\u6c11\u3001\u6cd5\u4eba\u548c\u975e\u6cd5\u4eba\u7ec4\u7ec7\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u4e2d\u56fd\u4eba\u201d\uff09\u5411\u5916\u56fd\u7ec4\u7ec7\u548c\u4e2a\u4eba\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u5916\u56fd\u4eba\u201d\uff09\u63d0\u4f9b\u7ba1\u5236\u7269\u9879\u3002\u540e\u8005\u901a\u5e38\u88ab\u79f0\u4e3a\u201c\u89c6\u540c\u51fa\u53e3\u201d\uff08deemed export\uff09\u3002<\/p>\n\n\n\n<ul 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