{"id":262,"date":"2019-11-17T13:24:50","date_gmt":"2019-11-17T21:24:50","guid":{"rendered":"http:\/\/accountantwei.com\/cn\/?p=262"},"modified":"2019-12-03T11:26:03","modified_gmt":"2019-12-03T19:26:03","slug":"%e5%85%ac%e5%8f%b8%e7%a8%8e2%ef%bc%9a%e4%bc%81%e4%b8%9a%e4%b8%bb%e5%a6%82%e4%bd%95%e5%88%86%e4%ba%ab%e5%85%ac%e5%8f%b8%e8%b5%a2%e5%88%a9","status":"publish","type":"post","link":"http:\/\/accountantwei.com\/cn\/%e5%85%ac%e5%8f%b8%e7%a8%8e2%ef%bc%9a%e4%bc%81%e4%b8%9a%e4%b8%bb%e5%a6%82%e4%bd%95%e5%88%86%e4%ba%ab%e5%85%ac%e5%8f%b8%e8%b5%a2%e5%88%a9\/","title":{"rendered":"\u516c\u53f8\u7a0e(2)\uff1a\u4f01\u4e1a\u4e3b\u5982\u4f55\u5206\u4eab\u516c\u53f8\u8d62\u5229"},"content":{"rendered":"

Stella Wei \u52a0\u62ff\u5927\u7279\u8bb8\u4e13\u4e1a\u4f1a\u8ba1\u5e08<\/span><\/p>\n

2019\u5e7411\u670816\u65e5<\/span><\/p>\n

\u5728\u52a0\u62ff\u5927\uff0c\u5f88\u591a\u4eba\u505a\u751f\u610f\u662f\u4ece\u81ea\u96c7\u5f00\u59cb\uff0c\u6613\u64cd\u4f5c\uff0c\u81ea\u96c7\u4e0d\u662f\u72ec\u7acb\u7684\u6cd5\u5f8b\u5b9e\u4f53\uff0c\u6240\u4ee5\u6bcf\u5e74\u81ea\u96c7\u751f\u610f\u7684\u51c0\u5229\u6da6\u76f4\u63a5\u8ba1\u5165\u4e2a\u4eba\uff0c\u6309\u4e2a\u4eba\u7a0e\u7387\u8ba1\u7a0e\u3002\u968f\u7740\u751f\u610f\u6536\u5165\u548c\u76c8\u5229\u80fd\u529b\u589e\u5f3a\uff0c\u4e00\u4e9b\u81ea\u96c7\u4eba\u58eb\u9762\u4e34\u774030\uff05\u4ee5\u4e0a\u7684\u8fb9\u9645\u7a0e\u7387\uff0c\u5e76\u4e14\u4ed6\u4eec\u4e5f\u5728\u8003\u91cf\u54c1\u724c\u5f62\u8c61\u3001\u878d\u8d44\u7075\u6d3b\u5ea6\u548c\u503a\u52a1\u98ce\u9669\uff0c\u8fd9\u65f6\u4faf\u6210\u7acb\u4e00\u4e2a\u6709\u9650\u516c\u53f8\u6210\u4e3a\u4ed6\u4eec\u7684\u9996\u8981\u9009\u62e9\u3002\u6709\u9650\u516c\u53f8\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u7eb3\u7a0e\u5b9e\u4f53\uff0c\u516c\u53f8\u8d5a\u94b1\u4e86\uff0c\u5982\u679c\u4f01\u4e1a\u4e3b\u4e0d\u4ece\u516c\u53f8\u62ff\u5de5\u8d44\u6216\u7ea2\u5229\u7b49\u4e2a\u4eba\u6536\u5165\u6216\u5e94\u7a0e\u798f\u5229\uff0c\u5c31\u4e0d\u7528\u4e3a\u6b64\u4e0a\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u6240\u4ee5\u5f00\u516c\u53f8\u53ef\u4ee5\u4e3a\u4f01\u4e1a\u4e3b\u8c03\u8282\u4e2a\u4eba\u7a0e\u7387\u63d0\u4f9b\u5f88\u597d\u7684\u5de5\u5177\uff0c\u4f46\u662f\u6211\u4eec\u9700\u8981\u4e86\u89e3\u4e00\u4e9b\u57fa\u672c\u6982\u5ff5\u6765\u786e\u4fdd\u8c03\u8282\u7a0e\u7387\u7684\u5408\u7406\u5316\u3002<\/span><\/p>\n

\u5f00\u521b\u516c\u53f8\u4e4b\u521d\uff0c\u4f01\u4e1a\u4e3b\u9664\u4e86\u6295\u5165\u8d44\u672c\u91d1\u5916\uff0c\u8fd8\u4f1a\u79c1\u4eba\u501f\u8d37\u7ed9\u516c\u53f8\u4ee5\u652f\u4ed8\u623f\u79df\u3001\u5de5\u8d44\u548c\u5176\u4ed6\u529e\u516c\u53f8\u5f00\u9500\uff0c\u516c\u53f8\u8fd0\u8425\u7a33\u5b9a\u540e\uff0c\u73b0\u91d1\u6d41\u4e5f\u5145\u8db3\u4e86\uff0c\u4f01\u4e1a\u4e3b\u5c31\u4f1a\u8003\u8651\u4ece\u516c\u53f8\u5982\u4f55\u5408\u6cd5\u7684\u62ff\u94b1\u51fa\u6765\uff0c\u6700\u5e38\u7528\u7684\u6709\u4ee5\u4e0b\u51e0\u79cd\uff1a<\/span><\/p>\n

\u5de5\u8d44<\/u><\/strong>(Salary) \u548c\u7a0e\u524d\u7ea2\u5229(Bonus)<\/u><\/strong><\/span><\/p>\n

\u5982\u679c\u4f01\u4e1a\u4e3b\u7684\u5bb6\u5ead\u4e3b\u8981\u6536\u5165\u6765\u6e90\u4e8e\u8fd9\u4e2a\u516c\u53f8\uff0c\u4f01\u4e1a\u4e3b\u53c8\u662f\u65e5\u5e38\u7ecf\u8425\u7ba1\u7406\u8005\uff0c\u90a3\u4e48\u6bcf\u6708\u7684\u5408\u7406\u5de5\u8d44\u53d1\u653e\u662f\u5fc5\u4e0d\u53ef\u5c11\uff0c\u4f46\u662f\u4f01\u4e1a\u4e3b\u9700\u8981\u6309\u671f\u7f34\u7eb3\u5de5\u8d44\u7a0e\uff08\u5305\u542bEI, CPP, Tax)\uff0c\u7f34\u7a0e\u622a\u6b62\u65e5\u901a\u5e38\u662f\u5de5\u8d44\u53d1\u653e\u6708\u7684\u4e0b\u4e00\u4e2a\u6708\u768415\u65e5\uff0c\u5982\u679c\u8fc7\u671f\u4e0d\u7f34\u7a0e\u4f1a\u6709\u7f5a\u6b3e\u3002\u540c\u65f6\uff0c\u5982\u679c\u4f01\u4e1a\u4e3b\u7684\u914d\u5076\u6216\u6210\u5e74\u5b50\u5973\u5e73\u65f6\u4e5f\u53c2\u4e0e\u516c\u53f8\u8fd0\u8425\uff0c\u4f01\u4e1a\u4e3b\u5e94\u53c2\u7167\u5e02\u573a\u7528\u5de5\u6807\u51c6\u53d1\u653e\u5bb6\u4eba\u5408\u7406\u7684\u5de5\u8d44\uff0c\u56e0\u4e3a\u8fd9\u79cd\u5de5\u8d44\u53d1\u653e\u4e0d\u5c5e\u4e8e\u6536\u5165\u5206\u5272\u7a0e\uff08TOSI \u2013 Tax on Splitting Income\uff09\u8303\u56f4, \u5bb6\u4eba\u4e0d\u4f1a\u88ab\u5f81\u6536\u60e9\u7f5a\u6027\u7684\u6700\u9ad8\u4e2a\u4eba\u7a0e\u7387\u3002<\/span><\/p>\n

\u5982\u679c\u4f01\u4e1a\u4e3b\u4e2a\u4eba\u8d44\u91d1\u8f83\u5145\u8db3\uff0c\u4e0d\u9700\u8981\u6bcf\u6708\u4ece\u516c\u53f8\u53d6\u94b1\u8d34\u8865\u5bb6\u7528\uff0c\u53ef\u6bcf\u5e74\u4ece\u516c\u53f8\u7a0e\u524d\u5229\u6da6\u4e2d\u4e00\u6b21\u6216\u5206\u6b21\u62ff\u53d6\u5408\u9002\u91d1\u989d\u7684Bonus\uff0c\u5f53\u7136\u4f01\u4e1a\u4e3b\u5728\u516c\u53f8\u8d22\u5e74\u7ed3\u675f\u524d\u6216\u81ea\u7136\u5e74\u5ea6\u7ed3\u675f\u4e4b\u524d\uff0c\u9700\u8981\u54a8\u8be2\u4f1a\u8ba1\u5e08\uff0c\u4ee5\u51b3\u5b9a\u62ff\u51fa\u591a\u5c11\u91d1\u989d\u7684 Bonus\u53ef\u4ee5\u8fbe\u5230\u7a0e\u52a1\u6700\u4f18\u5316\u3002\u8bb0\u4f4f\uff0c\u4f01\u4e1a\u4e3b\u5728\u53d6\u8d70Bonus\u7684\u4e0b\u4e2a\u670815\u65e5\u53ca\u4e4b\u524d\u4e5f\u5fc5\u9700\u4e0a\u7f34\u5de5\u8d44\u7a0e\u3002<\/span><\/p>\n

\u53d1\u653e\u5de5\u8d44\u548c\u7a0e\u524d\u7ea2\u5229\u4f5c\u4e3a\u8d39\u7528\u53ef\u4ee5\u51cf\u5c11\u4e2d\u5c0fCCPC\u4f01\u4e1a\u7684\u7a0e\u524d\u5229\u6da6\uff0c\u5982\u679c\u7a0e\u524d\u5229\u6da6\u572850\u4e07\u4ee5\u5185\uff0c\u5219\u4f01\u4e1a\u5b8c\u5168\u4eab\u53d7\u62b5\u7a0e\u7387\uff08\u4f8b\u5982BC\u7701\u7684CCPC\u4f01\u4e1a\u7efc\u5408\u4f4e\u7a0e\u7387\u4e3a11%\uff09\u3002\u4f46\u662f\uff0c\u6709\u7684\u4f01\u4e1a\u53ea\u662f\u5728\u4e0a\u4e2a\u8d22\u5e74\u91cc\u628aBonus\u4f5c\u4e3a\u5e94\u4ed8\u6b3e\uff0c\u5e76\u672a\u5b9e\u9645\u53d1\u653e\uff0c\u5e76\u5728\u4e0a\u8d22\u5e74\u7ed3\u675f\u65e5\u540e180\u5929\u8fd8\u672a\u53d1\u653e\uff0c\u5219Bonus\u4e0d\u80fd\u4f5c\u4e3a\u8d39\u7528\u62b5\u9500\u4e0a\u8d22\u5e74\u7684\u516c\u53f8\u7a0e\u3002<\/span><\/p>\n

\u4f01\u4e1a\u4e3b\u9886\u53d6\u5de5\u8d44\u548c\u7a0e\u524d\u7ea2\u5229\u53e6\u4e24\u4e2a\u597d\u5904\u662f\uff0c\u4e2a\u4eba\u5728\u52a0\u62ff\u5927\u517b\u8001\u8ba1\u5212(CPP)\u7684\u8d26\u6237\u91d1\u989d\u589e\u52a0\uff0c\u9000\u4f11\u540e\u7684\u9000\u4f11\u91d1\u4e5f\u4f1a\u9ad8\u4e9b\uff1b\u540c\u65f6\u8fd9\u4e9b\u6536\u5165\u4f1a\u63d0\u9ad8\u6765\u5e74\u4e2a\u4eba\u9000\u4f11\u50a8\u84c4\u8ba1\u5212(RRSP)\u7684\u4f9b\u6b3e\u989d\u5ea6\uff0c\u4e5f\u53ef\u4ee5\u589e\u52a0\u4eca\u540e\u7684\u9000\u4f11\u6536\u5165\u3002<\/span><\/p>\n

\u80a1\u4e1c\u7a0e\u540e\u7ea2\u5229<\/u><\/strong>(Dividend)<\/u><\/strong><\/span><\/p>\n

\u7a0e\u540e\u7ea2\u5229\uff0c\u987e\u540d\u601d\u4e49\u662f\u4e0a\u7f34\u516c\u53f8\u7a0e\u540e\u7684\u5229\u6da6\u5206\u7ed9\u80a1\u4e1c\uff0c\u80a1\u4e1c\u62ff\u5230\u5206\u7ea2\u540e\u9700\u8981\u8ba1\u5165\u5f53\u5e74\u4e2a\u4eba\u6536\u5165\uff0c\u4f46\u53ef\u4ee5\u5f97\u5230\u7ea2\u5229\u62b5\u7a0e\u989d\uff0c\u5176\u4e2a\u4eba\u7a0e\u7387\u76f8\u5bf9\u4e8e\u62ff\u7b49\u989d\u5de5\u8d44\u7684\u4eba\u7684\u7a0e\u7387\u4f4e\uff0c\u4f46\u7a0e\u540e\u7ea2\u5229\u6536\u5165\u56e0\u4e3a\u514dCPP\u800c\u4e0d\u80fd\u589e\u52a0\u4e2a\u4ebaCPP\u8d26\u6237\u4f59\u989d\uff0c\u5e76\u4e14\u4e0d\u80fd\u63d0\u9ad8\u6765\u5e74\u4e2a\u4ebaRRSP\u7684\u4f9b\u6b3e\u989d\u5ea6\uff0c\u53ef\u80fd\u4f1a\u964d\u4f4e\u4eca\u540e\u80a1\u4e1c\u7684\u9000\u4f11\u6536\u5165\u3002<\/span><\/p>\n

\u6709\u5f88\u591a\u4eba\u8ba4\u4e3a\u62ff\u7a0e\u540e\u5206\u7ea2\u6bd4\u62ff\u5de5\u8d44\u4e0a\u7f34\u7684\u7a0e\u4f1a\u5c0f\uff0c\u5176\u5b9e\u5982\u679c\u6211\u4eec\u628a\u516c\u53f8\u7a0e\u548c\u4e2a\u4eba\u7a0e\u7ed3\u5408\u8d77\u6765\u770b\uff0c\u6700\u7ec8\u7684\u516c\u53f8\u548c\u4e2a\u4eba\u7a0e\u7684\u4e0a\u7f34\u7684\u5408\u8ba1\u91d1\u989d\u76f8\u5dee\u4e0d\u5927\uff0c\u5206\u7ea2\u7684\u4e0a\u7a0e\u91d1\u989d\u4f1a\u7565\u5fae\u6bd4\u62ff\u5de5\u8d44\u7684\u7f34\u7a0e\u5c0f\u4e00\u70b9\u3002\u4f46\u62ff\u5de5\u8d44\u7684\u4eba\u4eca\u540e\u7684\u9000\u4f11\u6536\u5165\u53ef\u80fd\u4f1a\u9ad8\u4e00\u4e9b\u3002<\/span><\/p>\n

\u516c\u53f8\u507f\u8fd8\u80a1\u4e1c\u8d37\u6b3e<\/u><\/span><\/strong><\/p>\n

\u60a8\u4f5c\u4e3a\u4f01\u4e1a\u4e3b\uff0c\u66fe\u501f\u6b3e\u7ed9\u516c\u53f8\uff0c\u516c\u53f8\u518d\u8fd8\u94b1\u7ed9\u60a8\uff0c\u8fd9\u6ca1\u6709\u7a0e\u52a1\u7ed3\u679c\u3002\u5982\u679c\u60a8\u5f53\u5e74\u6709\u5f88\u591a\u5176\u4ed6\u6536\u5165\uff0c\u53c8\u6025\u9700\u94b1\uff0c\u53ef\u4ee5\u8003\u8651\u5148\u8ba9\u516c\u53f8\u8fd8\u94b1\u7ed9\u60a8\uff0c\u800c\u4e0d\u662f\u53d1\u5de5\u8d44\u6216\u5206\u7ea2\uff0c\u4ee5\u8fbe\u5230\u964d\u4f4e\u4e2a\u4eba\u7a0e\u7387\u3002<\/span><\/p>\n

\u53d1\u8d44\u672c\u7ea2\u5229<\/u>(CDA \u2013 Capital Dividend)<\/u><\/span><\/strong><\/p>\n

\u5982\u679c\u4f01\u4e1a\u5728\u7ecf\u8425\u4e2d\u83b7\u53d6\u8d44\u672c\u589e\u503c\u6240\u5f97(Capital Gain),\u4f8b\u5982\u56e0\u529e\u516c\u5730\u70b9\u8f6c\u53d8\u800c\u5356\u6389\u4f01\u4e1a\u540d\u4e0b\u7684\u529e\u516c\u7269\u4e1a\uff0c\u4ea7\u751f\u7684\u589e\u503c\u7684\u4e00\u534a\u9700\u5f81\u6536\u9ad8\u989d\u7684\u88ab\u52a8\u6536\u5165\u516c\u53f8\u7a0e\uff0c\u53e6\u4e00\u534a\u4e3a\u975e\u7a0e\u90e8\u5206\u8ba1\u5165\u8d44\u672c\u7ea2\u5229\u8d26\u6237\uff0c\u5728\u6ee1\u8db3\u4e00\u5b9a\u6761\u4ef6\u4e0b\u53ef\u514d\u7a0e\u5206\u7ed9\u80a1\u4e1c\u3002<\/span><\/p>\n

\u4ee5\u4e0a\u662f\u6211\u4eec\u5e38\u89c1\u7684\u80a1\u4e1c\u5206\u4eab\u516c\u53f8\u8d62\u5229\u7684\u51e0\u79cd\u65b9\u5f0f\uff0c\u5982\u679c\u60a8\u8fd8\u6709\u66f4\u591a\u95ee\u9898\uff0c\u6b22\u8fce\u6765\u7535\u54a8\u8be2\uff0c\u6211\u4eec\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u7684\u9884\u7ea6\u7535\u8bdd\u662f604.423.3598\uff0c\u5730\u5740\u662f500-5050 Kingsway\uff0cBurnaby BC\u3002\u6211\u7684\u4e0b\u671f\u535a\u6587\u4f1a\u5206\u6790\u516c\u53f8\u67b6\u6784\u5bf9\u80a1\u4e1c\u6536\u76ca\u5f71\u54cd\uff0c\u5e76\u4e14\u572811\u6708\u5e95\u5f00\u59cb\u63a8\u51fa\u4e2a\u7a0e\u7cfb\u5217\u6587\u7ae0\uff0c\u8c22\u8c22\u5927\u5bb6\u5173\u6ce8\uff01<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Stella Wei \u52a0\u62ff\u5927\u7279\u8bb8\u4e13\u4e1a\u4f1a\u8ba1\u5e08 2019\u5e7411\u670816\u65e5 \u5728\u52a0\u62ff\u5927\uff0c\u5f88\u591a\u4eba\u505a\u751f\u610f\u662f\u4ece\u81ea\u96c7\u5f00\u59cb\uff0c\u6613\u64cd\u4f5c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[3],"tags":[],"_links":{"self":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/262"}],"collection":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/comments?post=262"}],"version-history":[{"count":3,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/262\/revisions"}],"predecessor-version":[{"id":267,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/262\/revisions\/267"}],"wp:attachment":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/media?parent=262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/categories?post=262"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/tags?post=262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}