{"id":459,"date":"2015-03-22T15:27:44","date_gmt":"2015-03-22T07:27:44","guid":{"rendered":"http:\/\/tlaicpa.com.hk\/?page_id=459"},"modified":"2025-12-10T01:14:26","modified_gmt":"2025-12-09T17:14:26","slug":"knowledge-series-on-tax-investigation","status":"publish","type":"page","link":"https:\/\/tlaicpa.com.hk\/zh-hant\/tax-investigation\/knowledge-series-on-tax-investigation\/","title":{"rendered":"\u7a05\u52d9\u8abf\u67e5\u77e5\u8b58\u7cfb\u5217"},"content":{"rendered":"

\u672c\u4e8b\u52d9\u6240\u64b0\u5beb\u4ee5\u4e0b\u6709\u95dc\u300c\u7a05\u52d9\u8abf\u67e5\u300d\u7684\u8cc7\u6599\uff0c\u4f9b\u6709\u8208\u8da3\u7684\u4eba\u4ed5\u589e\u6dfb\u4e00\u4e9b\u6709\u7528\u7684\u4fe1\u606f\uff1a<\/p>\n

    \n
  1. \n

    \u70ba\u4f55\u5f15\u300c\u864e\u300d\u5165\u5ba4\u800c\u88ab\u8abf\u67e5\uff1f
    \n<\/strong><\/h4>\n

    – \u6700\u56b4\u91cd\u548c\u6700\u591a\u6a5f\u6703\u7684\u662f – \u88ab\u5225\u4eba\u8209\u5831\uff01
    \n– \u6bcf\u5e74\u5831\u7a05\u8868\u53ca\u8cec\u76ee\u4e0d\u76e1\u4e0d\u5be6\uff0c\u6709\u91cd\u5927\u6f0f\u6d1e\u3002
    \n– \u4e2d\u3001\u6e2f\u751f\u7522\u548c\u8cbf\u6613\uff0c\u6709\u300c\u8f49\u79fb\u50f9\u683c\u300d\u554f\u984c\u3002
    \n– \u8fd1\u5e74\u5728\u9999\u6e2f\u6709\u8cfc\u5165\u5de8\u984d\u623f\u7522\u3002
    \n– \u73fe\u91d1\u6536\u76ca\u884c\u696d\u3002<\/li>\n

  2. \n

    \u5982\u4f55\u61c9\u5c0d\u300c\u5f37\u6b0a\u300d\u5165\u4fb5\uff1f
    \n<\/strong><\/h4>\n

    – \u7a05\u52d9\u5c40\u6709\u6975\u5ee3\u6cdb\u6b0a\u529b\u53bb\u8abf\u67e5\u4efb\u4f55\u4eba\u7a05\u52d9\u8cac\u4efb\u3002
    \n– \u88ab\u67e5\u4eba\u4ed5\u5fc5\u9808\u907f\u514d\uff1a
    \n\u00a0 \u2022 \u611b\u7406\u4e0d\u7406
    \n<\/span>\u00a0 \u2022 <\/strong>\u5f37\u884c\u8faf\u89e3
    \n<\/span>\u00a0 \u2022 \u614b\u5ea6\u60e1\u52a3<\/span><\/p>\n

    – \u59d4\u4efb\u5c08\u696d\u7a05\u52d9\u6703\u8a08\u5e2b\u4f5c\u70ba\u4ee3\u8868\u3002<\/li>\n

  3. \n

    \u00a0\u8abf\u67e5\u624b\u6cd5\uff0c\u898b\u62db\u62c6\u62db
    \n<\/strong><\/h4>\n

    \u7a05\u52d9\u5c40\u4e3b\u8981\u5c0d\u7d0d\u7a05\u4eba\u6709\u5982\u4e0b\u884c\u52d5\uff1a
    \n– \u73fe\u5834\u5be6\u5730\u5be9\u67e5
    \n– \u6697\u81ea\u5de1\u67e5
    \n– \u641c\u96c6\u9280\u884c\u8cc7\u6599
    \n– \u5c0d\u6bd4\u540c\u696d\u7684\u76c8\u5229\u7387
    \n– \u8981\u6c42\u89e3\u91cb\u4ea4\u6613\u8cc7\u6599
    \n\u7a05\u52d9\u4ee3\u8868\u7684\u61c9\u5c0d\u7b56\u7565\u548c\u884c\u52d5\uff1a
    \n– \u77e5\u5df1\u77e5\u5f7c\uff0c\u767e\u6230\u4e0d\u6b86
    \n– \u6df1\u5ea6\u7406\u89e3\u7d93\u71df\u72c0\u6cc1
    \n– \u5145\u4efd\u77e5\u6089\u80a1\u6771\/\u8463\u4e8b\u500b\u4eba\u7d93\u6fdf
    \n– \u8a73\u7d30\u5206\u6790\u6578\u64da
    \n– \u69cb\u8a2d\u6574\u9ad4\u56de\u61c9\u6846\u67b6<\/li>\n

  4. \n

    \u300c\u4e09\u5341\u516d\u8a08\u300d\u5feb\u901f\u7d50\u6848
    \n<\/strong><\/h4>\n

    \u53d7\u8abf\u67e5\u4eba\u4ed5\u61c9\u7576\u6a5f\u7acb\u65b7\uff0c\u8058\u8acb\u5177\u6709\u5be6\u969b\u61c9\u4ed8\u7a05\u52d9\u8abf\u67e5\u7684\u6703\u8a08\u5e2b\u4f5c\u70ba\u7a05\u52d9\u4ee3\u8868\u3002
    \n\u5f88\u591a\u300c\u4e09\u5341\u516d\u8a08\u300d\u80fd\u5920\u5e6b\u5f97\u4e0a\u5fd9\u7684\uff0c\u4f8b\u5982\uff1a
    \n– \u7b11\u88e1\u85cf\u5200\uff1a\u6b63\u9762\u3001\u53cb\u5584\u3001\u8ca0\u8cac\u3001\u5feb\u901f\u56de\u61c9
    \n– \u62cb\u78da\u5f15\u7389\uff1a\u4e3b\u52d5\u3001\u5feb\u901f\u63d0\u51fa\u89e3\u6c7a\u65b9\u6848
    \n– \u4ee5\u9038\u5f85\u52de\uff1a\u63d0\u51fa\u5efa\u8b70\u5f8c\uff0c\u904b\u4f5c\u5982\u5e38\uff0c\u300c\u7b49\u300d\u5f85\u7a05\u5c40\u56de\u8986<\/li>\n

  5. \n

    \u6e1b\u5c11\u300c\u75db\u82e6\u300d\u7684\u79d8\u8a23
    \n<\/strong><\/h4>\n

    \u907f\u514d\u300c\u9677\u9631\u300d\uff1a
    \n– \u8207\u4eba\u70ba\u5584\uff0c\u76e1\u91cf\u907f\u514d\u5546\u696d\u4e0a\u7684\u51b2\u7a81
    \n– \u4fdd\u7559\u826f\u597d\u7684\u4ea4\u6613\u8a18\u9304\u548c\u6191\u8a3c
    \n– \u5584\u7528\u8de8\u5883\u4ea4\u6613\u6a5f\u5236
    \n– \u53ca\u6642\u5448\u4ea4\u5831\u7a05\u8868
    \n\u82e5\u7136\u300c\u4e2d\u62db\u300d\uff0c\u61c9\u63a1\u53d6\u7684\u6b65\u9a5f\uff1a
    \n– \u4fdd\u6301\u5fc3\u5e73\u6c23\u548c
    \n– \u5ef6\u8058\u4ee3\u8868\uff0c\u5207\u5fcc\u81ea\u6211\u8207\u5b98\u54e1\u63a5\u89f8
    \n– \u914d\u5408\u4ee3\u8868\u7684\u8981\u6c42\uff1b
    \n– \u8207\u5b98\u54e1\u6703\u9762\u524d\uff0c\u4ee3\u8868\u5fc5\u9808\u548c\u5ba2\u4eba\u4f5c\u300c\u6f14\u7fd2\u300d
    \n– \u8abf\u6574\u5fc3\u614b\uff0c\u7a05\u52d9\u8abf\u67e5\u53ea\u4e0d\u904e\u662f\u300c\u5546\u696d\u96e3\u984c\u300d
    \n– \u300c\u66f4\u63db\u300d\u4e0d\u9069\u5408\u7684\u7a05\u52d9\u4ee3\u8868<\/li>\n<\/ol>\n

    \u672c\u4e8b\u52d9\u5c07\u64b0\u5beb\u66f4\u591a\u95dc\u65bc\u7a05\u52d9\u8abf\u67e5\u6848\u4f8b\u4ee5\u8332\u53c3\u8003,\u656c\u8acb\u7559\u610f\u7db2\u9801\u4e0d\u65b7\u66f4\u65b0\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u672c\u4e8b\u52d9\u6240\u64b0\u5beb\u4ee5\u4e0b\u6709\u95dc\u300c\u7a05\u52d9\u8abf\u67e5\u300d\u7684\u8cc7\u6599\uff0c\u4f9b\u6709\u8208\u8da3\u7684\u4eba\u4ed5\u589e\u6dfb\u4e00\u4e9b\u6709\u7528\u7684\u4fe1\u606f\uff1a<\/p>\n

    \u70ba\u4f55\u5f15\u300c\u864e\u300d\u5165\u5ba4\u800c\u88ab\u8abf\u67e5\uff1f
    <\/strong> <\/p>\n

    – \u6700\u56b4\u91cd\u548c\u6700\u591a\u6a5f\u6703\u7684\u662f – \u88ab\u5225\u4eba\u8209\u5831\uff01
    – \u6bcf\u5e74\u5831\u7a05\u8868\u53ca\u8cec\u76ee\u4e0d\u76e1\u4e0d\u5be6\uff0c\u6709\u91cd\u5927\u6f0f\u6d1e\u3002
    – \u4e2d\u3001\u6e2f\u751f\u7522\u548c\u8cbf\u6613\uff0c\u6709\u300c\u8f49\u79fb\u50f9\u683c\u300d\u554f\u984c\u3002
    – \u8fd1\u5e74\u5728\u9999\u6e2f\u6709\u8cfc\u5165\u5de8\u984d\u623f\u7522\u3002
    – \u73fe\u91d1\u6536\u76ca\u884c\u696d\u3002 … Read More →<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":454,"menu_order":16,"comment_status":"open","ping_status":"open","template":"","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","footnotes":""},"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t