{"id":1452,"date":"2023-02-03T14:14:45","date_gmt":"2023-02-03T14:14:45","guid":{"rendered":"https:\/\/mzcpatax.com\/?p=1452"},"modified":"2023-02-06T14:15:34","modified_gmt":"2023-02-06T14:15:34","slug":"%e5%8f%b7%e5%a4%96%ef%bc%81%e6%96%b0%e4%bd%8f%e6%88%bf%e7%a8%8eunderused-housing-tax%ef%bc%8c%e7%ae%80%e7%a7%b0%ef%bc%88uht","status":"publish","type":"post","link":"https:\/\/mzcpatax.com\/zh-hans\/%e5%8f%b7%e5%a4%96%ef%bc%81%e6%96%b0%e4%bd%8f%e6%88%bf%e7%a8%8eunderused-housing-tax%ef%bc%8c%e7%ae%80%e7%a7%b0%ef%bc%88uht\/","title":{"rendered":"\u53f7\u5916\uff01\u65b0\u4f4f\u623f\u7a0eUnderused Housing Tax\uff0c\u7b80\u79f0\uff08UHT)"},"content":{"rendered":"\n
\u4e3a\u4e86\u89e3\u51b3\u4f4f\u623f\u4f9b\u5e94\u77ed\u7f3a, \u52a0\u62ff\u5927\u8054\u90a6\u653f\u5e9c\u901a\u8fc7\u4e86\u5bf9\u672a\u5145\u5206\u4f7f\u7528\u7684\u4f4f\u5b85\u5f81\u7a0e\u7684\u6cd5\u6848\u3002\u672a\u5145\u5206\u4f7f\u7528\u4f4f\u5b85\u7a0eUnderused Housing Tax (\u7b80\u79f0UHT), \u662f\u4e00\u9879\u52a0\u62ff\u5927\u5168\u56fd\u6027\u7684\u5e74\u5ea6\u7a0e\u6536\uff0c\u4e3b\u8981\u9488\u5bf9\u672a\u5145\u5206\u4f7f\u7528\u7684\u5916\u56fd\u4eba\u6301\u6709\u7684\u4f4f\u5b85\u8fdb\u884c\u5f81\u6536\u623f\u5c4b\u4ef7\u503c\u76841%\u7684\u7a0e\uff0c\u5df2\u7ecf\u57282022\u5e741\u67081\u65e5\u8d77\u5f00\u59cb\u6267\u884c\u3002<\/p>\n\n\n\n
<\/p>\n\n\n\n
\u9700\u8981\u7533\u62a5\u672a\u5145\u5206\u4f7f\u7528\u7684\u5916\u8d44\u4f4f\u5b85\u7a0e(UHT)\u7684\u4e1a\u4e3b\u5305\u542b\u4ee5\u4e0b\u51e0\u79cd\u60c5\u51b5\u4f46\u4e0d\u9650\u4e8e\uff1a<\/p>\n\n\n\n
1. \u975e\u52a0\u62ff\u5927\u516c\u6c11\u6216\u975e\u6c38\u4e45\u5c45\u6c11\u7684\u4e2a\u4eba<\/p>\n\n\n\n
2. \u52a0\u62ff\u5927\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11\u4f5c\u4e3a\u4fe1\u6258(Trust)\u7684\u53d7\u6258\u4eba(Trustee)\uff08\u9057\u4ea7\u4ee3\u7406\u4eba, Mutual Fund, Real Estate Investment, SIFT\u9664\u5916\uff09 <\/p>\n\n\n\n
3. \u4f5c\u4e3a\u5408\u4f19\u4f01\u4e1a(Partnership)\u7684\u5408\u4f19\u4eba (\u5305\u62ec\u52a0\u62ff\u5927\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11) <\/p>\n\n\n\n
4. \u5728\u52a0\u62ff\u5927\u5883\u5916\u6210\u7acb\u7684\u516c\u53f8 <\/p>\n\n\n\n
5. \u672a\u5728\u52a0\u62ff\u5927\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u7684\u52a0\u62ff\u5927\u516c\u53f8(Cooperative Housing\u516c\u53f8\u9664\u5916)<\/p>\n\n\n\n
6. \u6ca1\u6709\u80a1\u672c\u7684\u52a0\u62ff\u5927\u516c\u53f8 <\/p>\n\n\n\n
\u5982\u679c\u60a8\u5c5e\u4e8e\u4e0a\u8ff0\u60c5\u51b5\u4e4b\u4e00\uff0c\u60a8\u9700\u8981\u5728\u4e0b\u4e00\u4e2a\u65e5\u5386\u5e74\u7684 4 \u6708 30 \u65e5\u6216\u4e4b\u524d\u63d0\u4ea4\u60a8\u5728\u52a0\u62ff\u5927\u6240\u62e5\u6709\u7684\u6bcf\u5904\u4f4f\u5b85\u7269\u4e1aUHT\u7533\u62a5\u8868\u3002 <\/p>\n\n\n\n
\u4e0d\u9700\u8981\u7533\u62a5UHT\u7684\u4e1a\u4e3b(Excluded Owner): <\/p>\n\n\n\n
\u5982\u679c\u7b26\u5408\u7533\u62a5\u6761\u4ef6\u4e00\u5b9a\u8981\u7533\u62a5\uff0c\u4f46\u662f\u4e0d\u4e00\u5b9a\u8981\u4ea4\u7a0e\uff01<\/strong><\/p>\n\n\n\n <\/p>\n\n\n\n \u5982\u679c\u60a8\u5c5e\u4e8e\u4ee5\u4e0b\u60c5\u51b5, \u60a8\u7684\u4f4f\u5b85\u7269\u4e1a\u53ef\u4ee5\u8c41\u514dUHT\u7a0e: <\/p>\n\n\n\n -\u51fa\u79df\u7ed9\u975e\u4eb2\u5c5e\/\u6216\u4eb2\u5c5e\u5173\u7cfb\u4e14\u652f\u4ed8\u5408\u7406\u7684\u79df\u91d1<\/p>\n\n\n\n -\u60a8\u6216\u60a8\u914d\u5076\u62e5\u6709\u52a0\u62ff\u5927\u5de5\u7b7e\u5e76\u5c45\u4f4f\u5728\u91cc\u9762<\/p>\n\n\n\n -\u60a8\u914d\u5076\/\u7236\u6bcd\/\u6216\u5b50\u5973\u662f\u52a0\u62ff\u5927\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11\u5e76\u5c45\u4f4f\u5728\u91cc\u9762<\/p>\n\n\n\n <\/p>\n\n\n\n \u4f55\u65f6\u63d0\u4ea4UHT\u7533\u62a5\u8868<\/strong><\/p>\n\n\n\n \u60a8\u5fc5\u987b\u5728\u4e0b\u4e00\u4e2a\u65e5\u5386\u5e74\u76844 \u6708 30 \u65e5\u4e4b\u524d\u63d0\u4ea4\u7533\u62a5\u8868\u5e76\u4e14\u652f\u4ed8UHT\u7684\u7a0e\u91d1\u3002\u5bf9\u4e8e\u672a\u80fd\u53ca\u65f6\u63d0\u4ea4UHT\u7533\u62a5\u8868\u7684\u4e2a\u4eba\u4e1a\u4e3b\u5c06\u5904\u4e8e\u6700\u5c115,000 \u52a0\u5143\u7684\u7f5a\u6b3e\uff1b\u516c\u53f8\u4e1a\u4e3b\uff0c\u5408\u4f19\u4f01\u4e1a\u548c\u4fe1\u6258\u5c06\u5904\u4e8e\u6700\u5c1110,000\u52a0\u5143\u7684\u7f5a\u6b3e\u3002<\/p>\n\n\n\n <\/p>\n\n\n\n \u6240\u6709\u76f8\u5173\u7684\u6587\u4ef6\u548c\u8bb0\u5f55\u5fc5\u987b\u4fdd\u5b58\u516d\u5e74, \u4ee5\u9632\u62bd\u67e5\u65f6\u9700\u8981\u9012\u4ea4\u7ed9\u52a0\u62ff\u5927\u7a0e\u5c40\u3002\u6709\u5174\u8da3\u7684\u53ef\u4ee5\u4e0a\u7f51\u67e5\u8be2:https:\/\/www.canada.ca\/en\/services\/taxes\/excise-taxes-duties-and-levies\/underused-housing-tax.html<\/p>\n","protected":false},"excerpt":{"rendered":" \u4e3a\u4e86\u89e3\u51b3\u4f4f\u623f\u4f9b\u5e94\u77ed\u7f3a, \u52a0\u62ff\u5927\u8054\u90a6\u653f\u5e9c\u901a\u8fc7\u4e86\u5bf9\u672a\u5145\u5206\u4f7f\u7528\u7684\u4f4f\u5b85\u5f81\u7a0e\u7684\u6cd5\u6848\u3002\u672a\u5145\u5206…<\/p>\n","protected":false},"author":3,"featured_media":1449,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[20,58,22],"tags":[],"post_series":[],"class_list":["post-1452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporation-tax-cn","category-trust-and-estate-cn","category-non-resident-tax-cn","entry","has-media"],"yoast_head":"\n\u7b26\u5408\u8c41\u514d\u7684\u623f\u5c4b<\/strong><\/h3>\n\n\n\n
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