{"id":673880,"date":"2026-04-08T09:41:57","date_gmt":"2026-04-08T01:41:57","guid":{"rendered":"https:\/\/law.asia\/?p=673880"},"modified":"2026-04-08T09:41:57","modified_gmt":"2026-04-08T01:41:57","slug":"china-offshore-income-tax","status":"publish","type":"post","link":"https:\/\/law-asia.visibleone.dev\/zh-hans\/china-offshore-income-tax\/","title":{"rendered":"\u5883\u5916\u6240\u5f97\u8865\u7a0e\u4e2d\u7684\u201c\u8ffd\u6eaf\u671f\u201d\u4e0e\u201c\u8ffd\u5f81\u671f\u201d\u8fa8\u6790"},"content":{"rendered":"<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-673880-1\" width=\"640\" height=\"360\" poster=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/04\/China-offshore-income-tax-look-back-versus-recovery-Thumbnail.jpg\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/04\/China-offshore-income-tax-look-back-versus-recovery.mp4?_=1\" \/><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/04\/China-offshore-income-tax-look-back-versus-recovery.mp4\">https:\/\/law.asia\/wp-content\/uploads\/2026\/04\/China-offshore-income-tax-look-back-versus-recovery.mp4<\/a><\/video><\/div>\n<p class=\"Correspondent_Correspondent-Body-DropCap-Chi\" style=\"text-align: justify;\"><span class=\"Corresp-DropCaps-Red-Chi\">\u8fd1<\/span>\u671f\uff0c\u7a0e\u52a1\u673a\u5173\u6301\u7eed\u63d0\u793a\u5c45\u6c11\u4e2a\u4eba\u81ea\u67e5\u5e76\u8865\u6b63\u7533\u62a5\u5883\u5916\u6240\u5f97\uff0c\u5f15\u53d1\u5e7f\u6cdb\u5173\u6ce8\u3002\u8ba8\u8bba\u4e2d\u5e38\u51fa\u73b0\u201c\u8ffd\u6eaf\u671f\u201d\u7684\u8bf4\u6cd5\uff0c\u672c\u6587\u62df\u6f84\u6e05\u5176\u4e0e\u7a0e\u6cd5\u4e0a\u7684\u201c\u8ffd\u5f81\u671f\u201d\u5e76\u975e\u540c\u4e00\u6982\u5ff5\uff0c\u5e76\u636e\u6b64\u68b3\u7406\u89c4\u5219\u8fb9\u754c\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u5173\u4e8e\u8ffd\u5f81\u671f<\/strong><\/span><\/h2>\n<p class=\"Correspondent_Correspondent-Body-Chi-no-indent\" style=\"text-align: justify;\">\u201c\u8ffd\u5f81\u671f\u201d\u662f\u300a\u7a0e\u6536\u5f81\u7ba1\u6cd5\u300b\u4e0a\u7684\u6982\u5ff5\uff0c\u6307\u6cd5\u5f8b\u5141\u8bb8\u7684\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u7eb3\u7a0e\u4eba\u8865\u7f34\u7a0e\u6b3e\u7684\u6700\u957f\u65f6\u9650\u3002\u7c7b\u4f3c\u4e8e\u5211\u6cd5\u548c\u6c11\u6cd5\u4e0a\u7684\u65f6\u6548\u5236\u5ea6\uff0c\u8ffd\u5f81\u671f\u7684\u8bbe\u5b9a\u5e76\u975e\u653e\u7eb5\u8fdd\u6cd5\u884c\u4e3a\uff0c\u800c\u662f\u57fa\u4e8e\u73b0\u5b9e\u8003\u91cf\uff0c\u5982\u6267\u6cd5\u8d44\u6e90\u6709\u9650\u3001\u8bc1\u636e\u4f1a\u968f\u65f6\u95f4\u6d41\u5931\u3001\u793e\u4f1a\u9700\u8981\u786e\u5b9a\u7684\u89c4\u5219\u8fb9\u754c\uff0c\u4ee5\u907f\u514d\u957f\u671f\u672a\u5904\u7406\u7684\u6848\u4ef6\u62d6\u57ae\u884c\u653f\u8d44\u6e90\u3002\u56e0\u6b64\uff0c\u5211\u6cd5\u89c4\u5b9a\u7684\u4e00\u822c\u8ffd\u6eaf\u65f6\u6548\u662f\u548c\u72af\u7f6a\u7684\u6700\u9ad8\u6cd5\u5b9a\u5211\u76f8\u5173\u8054\u7684\u3002\u540c\u6837\u7684\uff0c\u5728\u6c11\u6cd5\u4e0a\uff0c\u8bf7\u6c42\u6743\u7684\u884c\u4f7f\u4e5f\u7f79\u4e8e\u8bc9\u8bbc\u65f6\u6548\uff0c\u56e0\u4e3a\u201c\u4e0d\u80fd\u8ba9\u539f\u544a\u8eba\u5728\u6743\u5229\u4e0a\u7761\u89c9\u201d\u3002<\/p>\n<figure id=\"attachment_673866\" aria-describedby=\"caption-attachment-673866\" style=\"width: 200px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-673866\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/04\/Ye-Yongqing-Anli-Partners.jpg\" alt=\"Ye Yongqing, Anli Partners\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-673866\" class=\"wp-caption-text\"><strong>\u53f6\u6c38\u9752<\/strong><br \/>\u5408\u4f19\u4eba<br \/>\u5b89\u7406\u5f8b\u5e08\u4e8b\u52a1\u6240<\/figcaption><\/figure>\n<p class=\"Correspondent_Correspondent-Body-Chi\" style=\"text-align: justify;\">\u4ece\u7a0e\u6536\u7a0b\u5e8f\u6cd5\u7406\u8bba\u770b\uff0c\u201c\u8ffd\u5f81\u671f\u201d\u5b9e\u9645\u4e0a\u7531\u4e24\u4e2a\u671f\u9650\u6784\u6210\uff1a<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" style=\"text-align: justify;\"><strong><span class=\"CharOverride-1\">\u6838\u5b9a\u671f\u95f4\uff1a<\/span><\/strong>\u6cd5\u5f8b\u8981\u6c42\u7a0e\u52a1\u673a\u5173\u5fc5\u987b\u5728\u7279\u5b9a\u671f\u9650\u5185\u5b8c\u6210\u5bf9\u7eb3\u7a0e\u4eba\u7684\u7eb3\u7a0e\u7533\u62a5\u6216\u5df2\u53d1\u751f\u7684\u7eb3\u7a0e\u4e49\u52a1\u5177\u4f53\u91d1\u989d\u8fdb\u884c\u786e\u8ba4\u3002<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" style=\"text-align: justify;\"><strong><span class=\"CharOverride-1\">\u5f81\u6536\u671f\u95f4\uff1a<\/span><\/strong>\u5728\u6838\u5b9a\u5177\u4f53\u7eb3\u7a0e\u4e49\u52a1\u540e\uff0c\u6cd5\u5f8b\u8981\u6c42\u7a0e\u52a1\u673a\u5173\u5fc5\u987b\u5728\u7279\u5b9a\u671f\u95f4\u5185\u5c65\u884c\u5f81\u6536\u804c\u8d23\u3002<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" style=\"text-align: justify;\">\u73b0\u884c\u300a\u7a0e\u6536\u5f81\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c\u4e94\u5341\u4e8c\u6761\u89c4\u5b9a\u4e86\u201c\u8ffd\u5f81\u671f\u201d\uff0c\u5b9e\u4e3a\u8fd9\u4e24\u4e2a\u671f\u95f4\u7684\u6df7\u5408\u4f53\uff0c\u672c\u6587\u540e\u7eed\u5bf9\u201c\u8ffd\u5f81\u671f\u201d\u7684\u8ba8\u8bba\uff0c\u6682\u4ee5\u73b0\u884c\u6cd5\u4e3a\u9650\u3002\u73b0\u884c\u57fa\u672c\u89c4\u5219\u4e00\u822c\u7406\u89e3\u4e3a\uff1a<br \/>\n\uff081\uff09\u56e0\u4e3a\u7a0e\u52a1\u673a\u5173\u8d23\u4efb\u5bfc\u81f4\u5c11\u7f34\u7a0e\u6b3e\u7684\uff0c\u8ffd\u5f81\u671f\u4e3a\u4e09\u5e74\uff1b<br \/>\n\uff082\uff09\u5077\u7a0e\u884c\u4e3a\u53ef\u65e0\u9650\u671f\u8ffd\u5f81\uff1b<br \/>\n\uff083\uff09\u53cd\u907f\u7a0e\u6848\u4ef6\u7684\u8ffd\u5f81\u671f\u4e00\u822c\u4e3a10\u5e74\uff1b<br \/>\n\uff084\uff09\u5176\u4ed6\u60c5\u5f62\u7684\u8ffd\u5f81\u671f\u901a\u5e38\u4e3a\u4e94\u5e74\u3002<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" style=\"text-align: justify;\">\u5b9e\u8df5\u4e2d\u5bf9\u8ffd\u5f81\u671f\u7684\u9002\u7528\u4ecd\u5b58\u5728\u4e89\u8bae\u3002\u4e89\u8bae\u5f80\u5f80\u96c6\u4e2d\u5728\u5077\u7a0e\u7684\u754c\u5b9a\u3002\u90e8\u5206\u7a0e\u52a1\u673a\u5173\u8ba4\u4e3a\uff0c\u7eb3\u7a0e\u4eba\u6709\u7eb3\u7a0e\u4e49\u52a1\u800c\u4e0d\u505a\u7533\u62a5\uff0c\u65e0\u8bba\u662f\u4e2a\u4eba\u8fd8\u662f\u4f01\u4e1a\uff0c\u90fd\u5c5e\u4e8e\u5077\u7a0e\uff0c\u9002\u7528\u65e0\u9650\u671f\u8ffd\u5f81\u3002\u7136\u800c\uff0c\u8fd9\u79cd\u89c2\u70b9\u5e76\u4e0d\u5b8c\u5168\u5408\u7406\u3002\u5373\u4fbf\u57282025\u5e74\u53d1\u5e03\u7684\u603b\u5c40\u7248\u300a\u7a0e\u6536\u5f81\u6536\u7ba1\u7406\u6cd5\u4fee\u8ba2\u8349\u6848\uff08\u5f81\u6c42\u610f\u89c1\u7a3f\uff09\u300b\u4e2d\uff0c\u4ecd\u5bf9\u81ea\u7136\u4eba\u7b49\u4f9d\u6cd5\u65e0\u9700\u529e\u7406\u8bbe\u7acb\u767b\u8bb0\u7684\u7eb3\u7a0e\u4eba\u4fdd\u7559\u4e86\u201c\u522b\u9664\u6761\u6b3e\u201d\uff0c\u660e\u786e\u53ea\u6709\u7ecf\u7a0e\u52a1\u673a\u5173\u901a\u77e5\u7533\u62a5\u800c\u672a\u7533\u62a5\u7684\u884c\u4e3a\uff0c\u624d\u6784\u6210\u9003\u7a0e\u3002\u6b64\u5916\uff0c\u6709\u7a0e\u52a1\u673a\u5173\u4ece\u6587\u5b57\u89e3\u8bfb\u4e0a\u8ba4\u4e3a\uff0c\u9664\u4e86\u8ba1\u7b97\u9519\u8bef\u5916\uff0c\u6240\u6709\u5c11\u7f34\u7a0e\u6b3e\u5747\u53ef\u9002\u7528\u65e0\u9650\u671f\u8ffd\u5f81\u3002\u8fd9\u4e00\u89c2\u70b9\u4e0e\u300a\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u672a\u7533\u62a5\u7a0e\u6b3e\u8ffd\u7f34\u671f\u9650\u95ee\u9898\u7684\u6279\u590d\u300b\u5b58\u5728\u51b2\u7a81\uff0c\u4f46\u5728\u5b9e\u8df5\u4e2d\u4ecd\u6709\u6cd5\u9662\u652f\u6301\u8fd9\u4e00\u89e3\u8bfb\u3002\u8fd9\u79cd\u5206\u6b67\u66b4\u9732\u4e86\u7a0e\u6536\u6267\u6cd5\u4e2d\u5bf9\u89c4\u5219\u9002\u7528\u7684\u4e0d\u7edf\u4e00\u3002<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" style=\"text-align: justify;\">\u6b64\u5916\uff0c\u8ffd\u5f81\u671f\u8d77\u6b62\u70b9\u7684\u8ba4\u5b9a\u3001\u65e0\u9650\u671f\u8ffd\u5f81\u7684\u7acb\u6cd5\u5408\u7406\u6027\u7b49\u95ee\u9898\uff0c\u4e5f\u4e00\u76f4\u662f\u5b9e\u52a1\u548c\u7406\u8bba\u754c\u4e89\u8bba\u7684\u7126\u70b9\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u5173\u4e8e\u201c\u8ffd\u6eaf\u671f\u201d<\/strong><\/span><\/h2>\n<figure id=\"attachment_673870\" aria-describedby=\"caption-attachment-673870\" style=\"width: 200px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-673870\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/04\/Wang-Yixiao-Anli-Partners.jpg\" alt=\"Wang Yixiao, Anli Partners\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-673870\" class=\"wp-caption-text\"><strong>\u738b\u4e00\u9a81<\/strong><br \/>\u5408\u4f19\u4eba<br \/>\u5b89\u7406\u5f8b\u5e08\u4e8b\u52a1\u6240<\/figcaption><\/figure>\n<p class=\"Correspondent_Correspondent-Body-Chi-no-indent\" style=\"text-align: justify;\">\u56de\u5230\u8fd9\u8f6e\u8206\u8bba\u4e0e\u5b9e\u52a1\u8ba8\u8bba\uff0c\u201c\u8ffd\u6eaf\u671f\u201d\u5e38\u88ab\u7528\u6765\u6982\u62ec\u5883\u5916\u6240\u5f97\u8865\u7a0e\u95ee\u9898\uff0c\u4f46\u5b83\u5e76\u4e0d\u662f\u4e25\u683c\u7684\u6cd5\u5f8b\u6982\u5ff5\u3002\u5728\u591a\u6570\u8bed\u5883\u4e0b\uff0c\u5b83\u66f4\u63a5\u8fd1\u4e8e\u7a0e\u52a1\u673a\u5173\u5728\u5f81\u7ba1\u5de5\u4f5c\u4e2d\u8fdb\u884c\u8c03\u67e5\u6216\u63d0\u793a\u7eb3\u7a0e\u4eba\u81ea\u67e5\u3001\u8865\u6b63\u7533\u62a5\u65f6\u8986\u76d6\u7684\u65e2\u5f80\u5e74\u5ea6\u8303\u56f4\u3002<\/p>\n<p class=\"Correspondent_Correspondent-Body-Chi\" style=\"text-align: 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justify;\">\u6700\u540e\uff0c\u7a0e\u6536\u5408\u89c4\u662f\u6bcf\u4e2a\u7eb3\u7a0e\u4eba\u7684\u6cd5\u5b9a\u4e49\u52a1\uff0c\u8ffd\u5f81\u671f\u4e0d\u5e94\u88ab\u8bef\u89e3\u4e3a\u9003\u907f\u7a0e\u6536\u4e49\u52a1\u7684\u5929\u7136\u5e87\u62a4\u3002\u540c\u6837\u7684\uff0c\u5728\u7a0e\u6536\u6cd5\u6cbb\u7684\u6846\u67b6\u4e0b\uff0c\u5bf9\u8ffd\u5f81\u671f\u7684\u666e\u904d\u7a81\u7834\u4e5f\u4e0d\u5e94\u6210\u4e3a\u6267\u6cd5\u5e38\u6001\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808080;\"><strong>\u5b89\u7406\u5f8b\u5e08\u4e8b\u52a1\u6240\u5408\u4f19\u4eba\u53f6\u6c38\u9752\u548c\u738b\u4e00\u9a81<\/strong><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-434324 entered lazyloaded\" src=\"https:\/\/cdn.law.asia\/wp-content\/uploads\/2023\/08\/Anli-Partners-L.jpg\" alt=\"Anli-Partners-Logo\" width=\"400\" height=\"125\" data-lazy-src=\"https:\/\/cdn.law.asia\/wp-content\/uploads\/2023\/08\/Anli-Partners-L.jpg\" data-ll-status=\"loaded\" \/>\u5b89\u7406\u5f8b\u5e08\u4e8b\u52a1\u6240<\/strong><br \/>\n\u5317\u4eac\u5e02\u671d\u9633\u533a\u4e1c\u4e09\u73af\u4e2d\u8def5\u53f7<br \/>\n\u8d22\u5bcc\u91d1\u878d\u4e2d\u5fc335-36\u5c42 \u90ae\u7f16: 100020<br \/>\n\u7535\u8bdd: +86 10 8587 9199<br \/>\n\u7535\u5b50\u4fe1\u7bb1: <a href=\"mailto:yeyongqing@anlilaw.com\">yeyongqing@anlilaw.com<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"mailto:wangyixiao@anlilaw.com\">wangyixiao@anlilaw.com<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.anlilaw.com\">www.anlilaw.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u8fd1\u671f\uff0c\u7a0e\u52a1\u673a\u5173\u6301\u7eed\u63d0\u793a\u5c45\u6c11\u4e2a\u4eba\u81ea\u67e5\u5e76\u8865\u6b63\u7533\u62a5\u5883\u5916\u6240\u5f97\uff0c\u5f15\u53d1\u5e7f 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