{"id":12486,"date":"2019-06-21T11:30:09","date_gmt":"2019-06-21T03:30:09","guid":{"rendered":"https:\/\/www.pamirlaw.com\/?p=12486"},"modified":"2019-06-28T15:40:33","modified_gmt":"2019-06-28T07:40:33","slug":"%e7%be%8e%e5%9c%8b%e4%ba%ba%e6%96%bc%e5%8f%b0%e7%81%a3%e4%b9%8b%e9%81%ba%e7%94%a2%e8%a6%8f%e5%8a%83","status":"publish","type":"post","link":"https:\/\/www.pamirlaw.com\/zh-hant\/articles-zht\/%e7%be%8e%e5%9c%8b%e4%ba%ba%e6%96%bc%e5%8f%b0%e7%81%a3%e4%b9%8b%e9%81%ba%e7%94%a2%e8%a6%8f%e5%8a%83\/","title":{"rendered":"\u7f8e\u570b\u4eba\u65bc\u53f0\u7063\u4e4b\u907a\u7522\u898f\u5283"},"content":{"rendered":"<details open=\"\">\n<summary>\u76ee\u9304<\/summary>\n<ol>\n<li><a href=\"#i\">\u5be6\u4f8b<\/a><\/li>\n<li><a href=\"#ii\">\u4e00\u822c\u7e7c\u627f\u898f\u5247<\/a><\/li>\n<li><a href=\"#iii\">\u7121\u907a\u56d1\u7e7c\u627f<\/a><\/li>\n<li><a href=\"#iv\">\u7121\u907a\u56d1\u8cc7\u7522\u5206\u914d\u8209\u4f8b<\/a><\/li>\n<li><a href=\"#v\">\u81fa\u7063\u9069\u7528\u7684\u907a\u56d1\u76f8\u95dc\u624b\u7e8c<\/a>\n<ul style=\"list-style-type: none;\">\n<li>5.1 <a href=\"#v.i\">\u907a\u56d1\u7a2e\u985e<\/a><\/li>\n<li>5.2 <a href=\"#v.ii\">\u898b\u8b49\u4eba<\/a><\/li>\n<li>5.3 <a href=\"#v.iii\">\u8cc7\u7522\u5206\u914d\u7684\u9650\u5236<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#vi\">\u81fa\u7063\u7e7c\u627f\u5236\u5ea6\u6982\u8ff0<\/a>\n<ul style=\"list-style-type: none;\">\n<li>6.1 <a href=\"#vi.i\">\u6d41\u7a0b<\/a><\/li>\n<li>6.2 <a href=\"#vi.ii\">\u6240\u9700\u6587\u4ef6<\/a><\/li>\n<li>6.3 <a href=\"#vi.iii\">\u4fe1\u8a17\u7684\u4f7f\u7528<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#vii\">\u81fa\u7063\u907a\u7522\u7a05<\/a><\/li>\n<li><a href=\"#viii\">\u81fa\u7063\u5e38\u898b\u907a\u7522\u898f\u5283\u554f\u984c<\/a><\/li>\n<\/ol>\n<\/details>\n<h2 id=\"i\"><a href=\"#viii\"><img loading=\"lazy\" class=\"aligncenter wp-image-12708 size-large\" src=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-taiwan-estate-planning-1024x534.jpg\" alt=\"\" width=\"1024\" height=\"534\" srcset=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-taiwan-estate-planning-1024x534.jpg 1024w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-taiwan-estate-planning-300x157.jpg 300w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-taiwan-estate-planning-768x401.jpg 768w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-taiwan-estate-planning-400x209.jpg 400w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-taiwan-estate-planning-1080x564.jpg 1080w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-taiwan-estate-planning.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a>1. \u5be6\u4f8b<\/h2>\n<ul>\n<li>\u4e00\u540d\u53f0\u7063\u4eba\u79fb\u6c11\u5230\u7f8e\u570b\u6210\u70ba\u7f8e\u570b\u516c\u6c11\u6216\u7f8e\u570b\u5c45\u6c11<\/li>\n<li>\u8a72\u7f8e\u570b\u516c\u6c11\u5c07\u5176\u7f8e\u570b\u8cc7\u7522\u59d4\u8a17\u7d66\u4e00\u5bb6\u4fe1\u8a17\u516c\u53f8<\/li>\n<li>\u8a72\u7f8e\u570b\u516c\u6c11\u5728\u53f0\u7063\u4ea6\u6709\u767b\u8a18\u5728\u5176\u540d\u4e0b\u7684\u8cc7\u7522:\n<ul>\n<li>\u4e0d\u52d5\u7522<\/li>\n<li>\u80a1\u7968<\/li>\n<li>\u5b58\u65bc\u9280\u884c\u5e33\u6236\u7684\u73fe\u91d1<\/li>\n<li>\u52d5\u7522\uff08\u6c7d\u8eca\u7b49\uff09<\/li>\n<\/ul>\n<\/li>\n<li>\u8a72\u7f8e\u570b\u516c\u6c11\u53bb\u4e16\uff0c\u5176\u7e7c\u627f\u4eba\uff08\u914d\u5076\u3001\u5b50\u5973\u6216\u5176\u4ed6\u4eba\uff09\u9700\u78ba\u8a8d\u548c\u5206\u914d\u5176\u8cc7\u7522\u4e26\u7e73\u7d0d\u76f8\u61c9\u7684\u907a\u7522\u7a05<\/li>\n<\/ul>\n<h2 id=\"ii\">2. \u4e00\u822c\u7e7c\u627f\u898f\u5247<\/h2>\n<ul>\n<li>\u53f0\u7063\u7121\u201c\u907a\u56d1\u8a8d\u8b49\u201d\u7a0b\u5e8f\u3002\u88ab\u7e7c\u627f\u4eba\u8cc7\u7522\uff08\u4e0d\u52d5\u7522\uff0c\u5b58\u65bc\u9280\u884c\u7684\u8cc7\u7522\u7b49\uff09\u8f49\u8b93\u4e8b\u5b9c\u7684\u7d93\u8fa6\u653f\u5e9c\u5b98\u54e1\u6216\u90e8\u9580\u5747\u6703\u8981\u6c42\u5c0d\u8a72\u7b49\u8cc7\u7522\u4e3b\u5f35\u7e7c\u627f\u6b0a\u4e4b\u4eba\u63d0\u4f9b\u5177\u9ad4\u7684\u6587\u4ef6\u4ee5\u8b49\u660e\u5176\u64c1\u6709\u7e7c\u627f\u6b0a\u3002<\/li>\n<li>\u88ab\u7e7c\u627f\u4eba\u5a5a\u59fb\u5b58\u7e8c\u671f\u9593\u6709\u511f\u53d6\u5f97\u7684\u6240\u6709\u8cc7\u7522\uff08\u4e0d\u8ad6\u767b\u8a18\u5728\u8ab0\u540d\u4e0b\uff09\u5747\u7d0d\u5165\u5a5a\u59fb\u8ca1\u7522\u4f30\u503c\u3002(Unearned assets such as those obtained by inheritance or gift are excluded.)<\/li>\n<li>\u88ab\u7e7c\u627f\u4eba\u7684\u5a5a\u59fb\u8ca1\u7522\u50f9\u503c\u7531\u5176\u5065\u5728\u7684\u914d\u5076\u7e7c\u627f50%\uff0c\u5269\u991850%\u6309\u7167\u4ee5\u4e0b\u7684\u7e7c\u627f\u9806\u5e8f\u5206\u914d<\/li>\n<\/ul>\n<blockquote><p>\u8209\u4f8b\uff1a\u5982\u5a5a\u59fb\u8ca1\u7522\u7e3d\u50f9\u503c\u70ba100\u5143\uff0c\u5176\u4e2d40%\u767b\u8a18\u5728\u88ab\u7e7c\u627f\u4eba\u5065\u5728\u7684\u914d\u5076\u540d\u4e0b\uff0c\u5247\u8a72\u914d\u5076\u9664\u5176\u540d\u4e0b\u768440%\u7684\u5a5a\u59fb\u8ca1\u7522\u4e4b\u5916\u9084\u5c07\u7e7c\u627f\u5a5a\u59fb\u8ca1\u752210%\u7684\u50f9\u503c\uff0c\u800c\u5a5a\u59fb\u8ca1\u7522\u5269\u991850%\u7684\u50f9\u503c\u5c07\u6309\u7167\u4ee5\u4e0b\u7684\u7e7c\u627f\u9806\u5e8f\u5206\u914d<\/p><\/blockquote>\n<h2 id=\"iii\">3. \u7121\u907a\u56d1\u7e7c\u627f<\/h2>\n<ul>\n<li>\u5982\u88ab\u7e7c\u627f\u4eba\u672a\u7acb\u907a\u56d1\uff0c\u5176\u64c1\u6709\u7684\u5a5a\u59fb\u8ca1\u7522\u7684\u90e8\u5206\uff0850%\uff09\u5c07\u6309\u4e0b\u8868\u9032\u884c\u5206\u914d:\n<div style=\"overflow-x: auto;\">\n<table>\n<tbody>\n<tr>\n<td><strong>\u7b2c\u4e00\u9806\u4f4d<\/strong><\/td>\n<td>\u88ab\u7e7c\u627f\u4eba\u7684\u914d\u5076\u548c\u5b50\u5973\uff08\u7121\u8ad6\u662f\u5426\u4e00\u6bcd\u6240\u751f\u6216\u662f\u5426\u5a5a\u751f\u5b50\u5973\uff09\u5e73\u5206.<\/td>\n<\/tr>\n<tr>\n<td><b>\u7b2c\u4e8c\u9806\u4f4d<\/b><\/td>\n<td>\u914d\u5076\uff081\/2\uff09\uff1b\u7236\u6bcd\u5e73\u5206\u5269\u9918\u7684\u4e00\u534a<\/td>\n<\/tr>\n<tr>\n<td><b>\u7b2c\u4e09\u9806\u4f4d<\/b><\/td>\n<td>\u914d\u5076\uff081\/2\uff09\uff1b\u5144\u5f1f\u59d0\u59b9\u5e73\u5206\u5269\u9918\u7684\u4e00\u534a<\/td>\n<\/tr>\n<tr>\n<td><b>\u7b2c\u56db\u9806\u4f4d<\/b><\/td>\n<td>\u914d\u5076\uff082\/3\uff09\uff1b\uff08\u5916\uff09\u7956\u7236\u6bcd\u5e73\u5206\u5269\u9918\u76841\/3.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/li>\n<li>\u9664\u914d\u5076\u4e4b\u5916\uff0c\u5982\u7b2c\u4e00\u9806\u4f4d\u4e2d\u7121\u5176\u4ed6\u7e7c\u627f\u4eba\uff0c\u5247\u7b2c\u4e8c\u9806\u4f4d\u4e2d\u7684\u7e7c\u627f\u4eba\u5c07\u52a0\u5165\u7b2c\u4e00\u9806\u4f4d\u7e7c\u627f\uff0c\u53cd\u4e4b\u4ea6\u7136\u3002\u5982\u5b58\u5728\u67d0\u500b\u9806\u4f4d\u7684\u7e7c\u627f\uff0c\u5247\u4e0d\u518d\u9032\u884c\u4e0b\u4e00\u500b\u9806\u4f4d\u7684\u7e7c\u627f\uff08\u4f8b\u5982\uff1a\u82e5\u88ab\u7e7c\u627f\u4eba\u6709\u5b50\u5973\uff0c\u5247\u5176\u7236\u6bcd\u7121\u6b0a\u53c3\u8207\u5176\u8cc7\u7522\u5206\u914d\uff09\u3002<\/li>\n<li>\u5982\u88ab\u7e7c\u627f\u4eba\u7acb\u6709\u907a\u56d1\uff0c\u5247\u88ab\u8a72\u907a\u56d1\u525d\u596a\u7e7c\u627f\u6b0a\u7684\u88ab\u7e7c\u627f\u4eba\u7684\u7e7c\u627f\u4eba\u4ecd\u53ef\u80fd\u5c31\u5176\u53ef\u80fd\u4f9d\u64da\u4e0a\u8868\u9806\u5e8f\u5411\u88ab\u7e7c\u627f\u4eba\u7684\u5176\u4ed6\u7e7c\u627f\u4eba\u63d0\u51fa\u5206\u914d\u8acb\u6c42\u3002<\/li>\n<\/ul>\n<h2 id=\"iv\">4. \u7121\u907a\u56d1\u8cc7\u7522\u5206\u914d\u8209\u4f8b<\/h2>\n<h3 style=\"text-align: center;\"><strong>\u7b2c\u4e00\u9806\u4f4d\u5834\u666f<\/strong><\/h3>\n<div id=\"attachment_12683\" style=\"width: 510px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-12683\" loading=\"lazy\" class=\"wp-image-12683\" src=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-surviving-spouse-1-.jpg\" alt=\"\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4\" width=\"500\" height=\"473\" srcset=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-surviving-spouse-1-.jpg 800w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-surviving-spouse-1--300x284.jpg 300w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-surviving-spouse-1--768x727.jpg 768w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-surviving-spouse-1--400x379.jpg 400w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><p id=\"caption-attachment-12683\" class=\"wp-caption-text\">\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4<\/p><\/div>\n<ul>\n<li>\u5065\u5728\u7684\u914d\u5076\u6709\u6b0a\u7372\u5f97\u5a5a\u59fb\u8ca1\u752250%\u7684\u50f9\u503c\u3002<\/li>\n<li>\u2022\u5a5a\u59fb\u8ca1\u7522\u4e2d\u6b78\u88ab\u7e7c\u627f\u4eba\u6240\u6709\u7684\u90e8\u5206\uff0850%\uff09\u7531\u88ab\u7e7c\u627f\u4eba\u7684\u914d\u5076\u548c\u5b50\u5973\u5e73\u5206\uff08\u6bcf\u4eba\u7d0417%\uff09\u3002<br \/>\n<hr \/>\n<\/li>\n<\/ul>\n<div id=\"attachment_12687\" style=\"width: 510px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-12687\" loading=\"lazy\" class=\"wp-image-12687\" src=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-no-surviving-children-spouse-1.jpg\" alt=\"\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4\" width=\"500\" height=\"473\" srcset=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-no-surviving-children-spouse-1.jpg 800w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-no-surviving-children-spouse-1-300x284.jpg 300w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-no-surviving-children-spouse-1-768x727.jpg 768w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-1-no-surviving-children-spouse-1-400x379.jpg 400w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><p id=\"caption-attachment-12687\" class=\"wp-caption-text\">\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4<\/p><\/div>\n<ul>\n<li>\u7121\u5065\u5728\u7684\u914d\u5076\u3002<\/li>\n<li>\u5065\u5728\u7684\u5169\u540d\u5b50\u5973\u5e73\u5206\u88ab\u7e7c\u627f\u4eba\u7684\u907a\u7522\u3002<\/li>\n<\/ul>\n<hr \/>\n<h3 style=\"text-align: center;\"><strong>\u7b2c\u4e8c\u9806\u4f4d\u5834\u666f<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><img loading=\"lazy\" class=\"aligncenter wp-image-12694\" src=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-2-no-surviving-spouse-children-parents.jpg\" alt=\"\" width=\"500\" height=\"473\" srcset=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-2-no-surviving-spouse-children-parents.jpg 800w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-2-no-surviving-spouse-children-parents-300x284.jpg 300w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-2-no-surviving-spouse-children-parents-768x727.jpg 768w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-2-no-surviving-spouse-children-parents-400x379.jpg 400w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/strong><\/h3>\n<ul>\n<li>\u88ab\u7e7c\u627f\u4eba\u7121\u5065\u5728\u5b50\u5973\uff0c\u6240\u4ee5\u5176\u7236\u6bcd\u6210\u70ba\u7e7c\u627f\u4eba\u3002<\/li>\n<li>\u5065\u5728\u7684\u914d\u5076\u6709\u6b0a\u7372\u5f97\u5a5a\u59fb\u8ca1\u752250%\u7684\u50f9\u503c\u3002<\/li>\n<li>\u5a5a\u59fb\u8ca1\u7522\u4e2d\u6b78\u88ab\u7e7c\u627f\u4eba\u6240\u6709\u7684\u90e8\u5206\uff0850%\uff09\u6309\u7167\u7b2c\u4e8c\u9806\u4f4d\u7684\u7e7c\u627f\u898f\u5247\u9032\u884c\u5206\u914d\uff08\u914d\u5076\u7e7c\u627f\u4e00\u534a\uff0c\u5269\u9918\u7684\u7531\u7236\u6bcd\u5e73\u5206\uff09\u3002<br \/>\n<hr \/>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: center;\"><strong>\u7b2c\u4e09\u9806\u4f4d\u5834\u666f<\/strong><\/h3>\n<div id=\"attachment_12698\" style=\"width: 510px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-12698\" loading=\"lazy\" class=\"wp-image-12698\" src=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-3-surviving-spouse-sibling.jpg\" alt=\"\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4\" width=\"500\" height=\"473\" srcset=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-3-surviving-spouse-sibling.jpg 800w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-3-surviving-spouse-sibling-300x284.jpg 300w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-3-surviving-spouse-sibling-768x727.jpg 768w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-3-surviving-spouse-sibling-400x379.jpg 400w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><p id=\"caption-attachment-12698\" class=\"wp-caption-text\">\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4<\/p><\/div>\n<ul>\n<li>\u914d\u5076\u548c\u5144\u5f1f\u59d0\u59b9\u5065\u5728\u3002<\/li>\n<li>\u7121\u5065\u5728\u7684\u5b50\u5973\u6216\u7236\u6bcd\u3002<\/li>\n<li>\u5065\u5728\u7684\u914d\u5076\u6709\u6b0a\u7372\u5f97\u5a5a\u59fb\u8ca1\u7522\u50f9\u503c\u768450%\u3002<\/li>\n<li>\u5a5a\u59fb\u8ca1\u7522\u4e2d\u6b78\u88ab\u7e7c\u627f\u4eba\u6240\u6709\u7684\u90e8\u5206\uff0850%\uff09\u6309\u7167\u7b2c\u4e09\u9806\u4f4d\u7684\u7e7c\u627f\u898f\u5247\u9032\u884c\u5206\u914d\uff08\u914d\u5076\u7e7c\u627f\u4e00\u534a\uff0c\u5269\u9918\u7684\u7531\u5144\u5f1f\u59d0\u59b9\u5e73\u5206\uff09\u3002<br \/>\n<hr \/>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: center;\"><strong>\u7b2c\u56db\u9806\u4f4d\u5834\u666f<\/strong><\/h3>\n<div id=\"attachment_12701\" style=\"width: 510px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-12701\" loading=\"lazy\" class=\"wp-image-12701\" src=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-4-surviving-spouse-grandparent.jpg\" alt=\"\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4\" width=\"500\" height=\"473\" srcset=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-4-surviving-spouse-grandparent.jpg 800w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-4-surviving-spouse-grandparent-300x284.jpg 300w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-4-surviving-spouse-grandparent-768x727.jpg 768w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/CNTRADtw-intestate-asset-distribution-rank-4-surviving-spouse-grandparent-400x379.jpg 400w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><p id=\"caption-attachment-12701\" class=\"wp-caption-text\">\u6bcf\u540d\u7e7c\u627f\u4eba\u7372\u5f97\u7684\u8cc7\u7522\u5360\u88ab\u5206\u914d\u8cc7\u7522\u7e3d\u503c\u7684\u767e\u5206\u6bd4<\/p><\/div>\n<ul>\n<li>\u914d\u5076\u53ca\u4e00\u540d\uff08\u5916\uff09\u7956\u7236\u6bcd\u5065\u5728\u3002<\/li>\n<li>\u7121\u5065\u5728\u7684\u5b50\u5973\u3001\u7236\u6bcd\u6216\u5144\u5f1f\u59d0\u59b9\u3002<\/li>\n<li>\u5065\u5728\u7684\u914d\u5076\u6709\u6b0a\u7372\u5f97\u5a5a\u59fb\u8ca1\u7522\u50f9\u503c\u768450%\u3002<\/li>\n<li>\u5a5a\u59fb\u8ca1\u7522\u4e2d\u6b78\u88ab\u7e7c\u627f\u4eba\u6240\u6709\u7684\u90e8\u5206\uff0850%\uff09\u6309\u7167\u7b2c\u56db\u9806\u4f4d\u7684\u7e7c\u627f\u898f\u5247\u9032\u884c\u5206\u914d\uff08\u914d\u5076\u7e7c\u627f2\/3\uff0c\u5269\u9918\u7684\u7531\uff08\u5916\uff09\u7956\u7236\u6bcd\u5e73\u5206\uff09\u3002<\/li>\n<\/ul>\n<h2 id=\"v\">5. \u53f0\u7063\u9069\u7528\u7684\u907a\u56d1\u76f8\u95dc\u624b\u7e8c<\/h2>\n<ul>\n<li>\u53f0\u7063\u5b58\u5728\u4e0b\u52175\u7a2e\u907a\u56d1\uff1a\n<ul style=\"list-style-type: circle;\">\n<li>\u81ea\u66f8\u907a\u56d1<\/li>\n<li>\u516c\u8b49\u907a\u56d1<\/li>\n<li>\u5bc6\u5c01\u907a\u56d1<\/li>\n<li>\u4ee3\u7b46\u907a\u56d1<\/li>\n<li>\u53e3\u6388\u907a\u56d1<\/li>\n<\/ul>\n<\/li>\n<li>\u53f0\u7063\u4e0d\u627f\u8a8d\u5728\u7f8e\u570b\u505a\u51fa\u7684\u7d93\u7f8e\u570b\u516c\u8b49\u6a5f\u95dc\u516c\u8b49\u7684\u907a\u56d1\u3002<\/li>\n<li>\u5982\u9700\u5728\u53f0\u7063\u4f7f\u7528\u65bc\u7f8e\u570b\u505a\u51fa\u7684\u907a\u56d1\uff0c\u8a72\u907a\u56d1\u9808\u7d93\u53f0\u7063\u7d93\u6fdf\u6587\u5316\u4ee3\u8868\u8655\u7684\u53f0\u7063\u516c\u8b49\u4eba\u516c\u8b49\u3002<\/li>\n<\/ul>\n<h3 id=\"v.i\">5.1 \u907a\u56d1\u7684\u7a2e\u985e<\/h3>\n<h4><strong>\u81ea\u66f8\u907a\u56d1<\/strong><\/h4>\n<ul>\n<li>\u7acb\u907a\u56d1\u4eba\u89aa\u7b46\u66f8\u5beb<\/li>\n<li>\u9808\u6ce8\u660e\u66f8\u5beb\u65e5\u671f\uff08\u5e74\u3001\u6708\u3001\u65e5\uff09<\/li>\n<li>\u9808\u7d93\u7acb\u907a\u56d1\u4eba\u7c3d\u5b57<\/li>\n<li>\u5982\u9700\u65b0\u589e\u3001\u522a\u53bb\u6216\u4fee\u6539\u907a\u56d1\u5167\u5bb9\uff0c\u7acb\u907a\u56d1\u4eba\u9808\u505a\u51fa\u4e26\u7c3d\u7f72\u4e00\u689d\u9644\u52a0\u6ce8\u91cb\uff0c\u4ee5\u8aaa\u660e\u907a\u56d1\u6a94\u4e2d\u88ab\u65b0\u589e\u3001\u522a\u9664\u6216\u4fee\u6539\u5167\u5bb9\u7684\u5177\u9ad4\u4f4d\u7f6e\u4ee5\u53ca\u8a72\u7b49\u5167\u5bb9\u5305\u62ec\u5e7e\u500b\u5b57\u3002<\/li>\n<\/ul>\n<h4><strong>\u516c\u8b49\u907a\u56d1<\/strong><\/h4>\n<ul>\n<li>\u7acb\u907a\u56d1\u4eba\u5728\u4e00\u540d\u516c\u8b49\u4eba\u9762\u524d\u53e3\u982d\u8868\u9054\u5176\u907a\u9858\uff0c\u9808\u6709\u5169\u540d\u6216\u4ee5\u4e0a\u898b\u8b49\u4eba\u5728\u5834\u3002<\/li>\n<li>\u516c\u8b49\u4eba\u9808\u66f8\u9762\u8a18\u9304\u7acb\u907a\u56d1\u4eba\u7684\u53e3\u982d\u9673\u8ff0\uff0c\u901a\u8b80\u4e26\u89e3\u91cb\u4e4b\uff0c\u7d93\u7acb\u907a\u56d1\u4eba\u78ba\u8a8d\u7121\u8aa4\u5f8c\uff0c\u7531\u7acb\u907a\u56d1\u4eba\u3001\u898b\u8b49\u4eba\u548c\u516c\u8b49\u4eba\u7c3d\u7f72\u8a72\u66f8\u9762\u8a18\u9304\u3002<\/li>\n<li>\u9808\u6ce8\u660e\u66f8\u5beb\u65e5\u671f\uff08\u5e74\u3001\u6708\u3001\u65e5\uff09\u3002<\/li>\n<li>\u5982\u7acb\u907a\u56d1\u4eba\u4e0d\u5177\u5099\u7c3d\u5b57\u7684\u80fd\u529b\uff0c\u516c\u8b49\u4eba\u9808\u8a3b\u660e\u8a72\u60c5\u6cc1\u4e26\u4ee4\u7acb\u907a\u56d1\u4eba\u4ee5\u6309\u624b\u5370\u7684\u65b9\u5f0f\u4ee3\u66ff\u7c3d\u5b57\u3002<\/li>\n<li>\u516c\u8b49\u4eba\u7684\u8077\u80fd\u53ef\u7531\u6cd5\u5ead\u66f8\u8a18\u5b98\u6216\u6d77\u5916\u7684\u53f0\u7063\u9818\u4e8b\u884c\u4f7f\u3002<\/li>\n<\/ul>\n<h4><strong>\u5bc6\u5c01\u907a\u56d1<\/strong><\/h4>\n<ul>\n<li>\u7acb\u907a\u56d1\u4eba\u6700\u597d\u89aa\u81ea\u66f8\u5beb\u907a\u56d1\uff0c\u4e5f\u53ef\u8acb\u4ed6\u4eba\u4ee3\u70ba\u9304\u5165\u6216\u624b\u66f8\u5176\u907a\u56d1\u3002<\/li>\n<li>\u7acb\u907a\u56d1\u4eba\u9808\u5728\u907a\u56d1\u4e0a\u7c3d\u5b57\uff0c\u5c07\u907a\u56d1\u5b89\u5168\u5730\u88dd\u5165\u4fe1\u5c01\u4e26\u5728\u4fe1\u5c01\u4e0a\u9a0e\u7e2b\u7c3d\u5b57\u3002<\/li>\n<li>\u7136\u5f8c\uff0c\u7acb\u907a\u56d1\u4eba\u9808\u5728\u4e00\u540d\u516c\u8b49\u4eba\u53ca\u81f3\u5c11\u5169\u540d\u898b\u8b49\u4eba\u9762\u524d\uff1a\n<ul style=\"list-style-type: circle;\">\n<li>\u8072\u660e\u6b64\u70ba\u7acb\u907a\u56d1\u4eba\u7684\u907a\u56d1<\/li>\n<li>\u8aaa\u660e\u907a\u56d1\u66f8\u5beb\u4eba\u7684\u59d3\u540d\u548c\u4f4f\u6240\uff08\u907a\u56d1\u66f8\u5beb\u4eba\u975e\u7acb\u907a\u56d1\u4eba\u672c\u4eba\u7684\u60c5\u6cc1\u4e0b\uff09<\/li>\n<li>\u8981\u6c42\u516c\u8b49\u4eba\u5728\u88dd\u6709\u907a\u56d1\u7684\u4fe1\u5c01\u4e0a\u8a3b\u660e\n<ul style=\"list-style-type: square;\">\n<li>\u7acb\u907a\u56d1\u7684\u65e5\u671f<\/li>\n<li>\u7acb\u907a\u56d1\u4eba\u7684\u8072\u660e<\/li>\n<\/ul>\n<\/li>\n<li>\u8981\u6c42\u516c\u8b49\u4eba\u548c\u898b\u8b49\u4eba\u5728\u907a\u56d1\u4fe1\u5c01\u4e0a\u7c3d\u5b57<\/li>\n<\/ul>\n<\/li>\n<li>\u516c\u8b49\u54e1\u7684\u8077\u80fd\u53ef\u7531\u6cd5\u5ead\u66f8\u8a18\u54e1\u6216\u6d77\u5916\u7684\u53f0\u7063\u9818\u4e8b\u884c\u4f7f\u3002<\/li>\n<\/ul>\n<h4><strong>\u4ee3\u7b46\u907a\u56d1<\/strong><\/h4>\n<ul>\n<li>\u7acb\u907a\u56d1\u4eba\u5728\u81f3\u5c11\u4e09\u540d\u898b\u8b49\u4eba\u9762\u524d\u53e3\u982d\u8868\u8ff0\u5176\u907a\u9858\u3002<\/li>\n<li>\u4e00\u540d\u898b\u8b49\u4eba\u5c07\u7acb\u907a\u56d1\u4eba\u53e3\u982d\u8868\u9054\u7684\u907a\u9858\u66f8\u5beb\u4e0b\u4f86\u3002<\/li>\n<li>\u907a\u56d1\u9808\u8a3b\u660e\u7c3d\u7f72\u65e5\u671f\uff08\u5e74\u3001\u6708\u3001\u65e5\uff09\u53ca\u66f8\u5beb\u907a\u56d1\u4e4b\u4eba\u7684\u59d3\u540d\u3002<\/li>\n<li>\u7136\u5f8c\uff0c\u4e00\u540d\u898b\u8b49\u4eba\u901a\u8b80\u4e26\u89e3\u91cb\u7acb\u907a\u56d1\u4eba\u7684\u907a\u9858\u3002<\/li>\n<li>\u7d93\u7acb\u907a\u56d1\u4eba\u78ba\u8a8d\u7121\u8aa4\u5f8c\uff0c\u6240\u6709\u898b\u8b49\u4eba\u53ca\u7acb\u907a\u56d1\u4eba\u5728\u66f8\u9762\u907a\u56d1\u4e0a\u7c3d\u5b57\u3002<\/li>\n<li>\u5982\u7acb\u907a\u56d1\u4eba\u4e0d\u5177\u5099\u7c3d\u5b57\u7684\u80fd\u529b\uff0c\u53ef\u4ee5\u7528\u6309\u624b\u5370\u7684\u65b9\u5f0f\u4ee3\u66ff\u7c3d\u5b57\u3002<\/li>\n<\/ul>\n<h4><strong>\u53e3\u6388\u907a\u56d1<\/strong>(\u50c5\u5728\u201c\u7acb\u907a\u56d1\u4eba\u751f\u547d\u5371\u6025\u6216\u5176\u4ed6\u7279\u6b8a\u60c5\u5f62\u4e0b\u201d\u6709\u6548)<\/h4>\n<ul>\n<li>\u7acb\u907a\u56d1\u4eba\u5728\u81f3\u5c11\u5169\u540d\u898b\u8b49\u4eba\u9762\u524d\u53e3\u982d\u8868\u8ff0\u5176\u907a\u9858\u3001\u59d3\u540d\u53ca\u7acb\u907a\u9858\u7684\u65e5\u671f\uff08\u5e74\u3001\u6708\u3001\u65e5\uff09\u3002<\/li>\n<li>\u6240\u6709\u898b\u8b49\u4eba\u5c31\u7acb\u907a\u56d1\u4eba\u4e4b\u907a\u56d1\u7684\u771f\u5be6\u6027\u767c\u8868\u53e3\u982d\u8072\u660e\u4e26\u8aaa\u660e\u5404\u81ea\u7684\u59d3\u540d\u3002<\/li>\n<li>\u7acb\u907a\u56d1\u4eba\u53ca\u898b\u8b49\u4eba\u7684\u6240\u6709\u8072\u660e\u5747\u61c9\u9304\u6210\u97f3\u8a0a\u6216\u8996\u983b\u6a94\uff0c\u6a94\u9304\u88fd\u5b8c\u6210\u5f8c\u61c9\u7acb\u5373\u5b89\u5168\u5730\u88dd\u5165\u4fe1\u5c01\uff0c\u6240\u6709\u898b\u8b49\u4eba\u9808\u5728\u8a72\u4fe1\u5c01\u4e0a\u9a0e\u7e2b\u7c3d\u5b57\u3002<\/li>\n<li>\u5982\u7acb\u907a\u56d1\u4eba\u80fd\u5920\u505a\u51fa\u5176\u4ed6\u7a2e\u985e\u7684\u907a\u56d1\uff0c\u524d\u8ff0\u53e3\u982d\u907a\u56d1\u5c07\u65bc\u4e09\u500b\u6708\u5f8c\u5931\u6548\u3002<\/li>\n<li>\u7acb\u907a\u56d1\u4eba\u7684\u7e7c\u627f\u4eba\u9808\u4e8e\u7acb\u907a\u56d1\u4eba\u53bb\u4e16\u5f8c3\u500b\u6708\u5167\u5448\u793a\u7acb\u907a\u56d1\u4eba\u7684\u53e3\u982d\u907a\u56d1\u3002<\/li>\n<li>\u767c\u751f\u722d\u8b70\u6642\uff0c\u53f0\u7063\u6cd5\u9662\u53ef\u5c31\u53e3\u982d\u907a\u56d1\u7684\u6709\u6548\u6027\u4f5c\u51fa\u88c1\u6c7a\u3002<\/li>\n<\/ul>\n<h3 id=\"v.ii\">5.2 \u907a\u56d1\u7684\u7a2e\u985e<\/h3>\n<p>\u4e0b\u5217\u4eba\u54e1\u4e0d\u80fd\u4f5c\u70ba\u907a\u56d1\u898b\u8b49\u4eba:<\/p>\n<ul>\n<li>\u672a\u6210\u5e74\u4eba<\/li>\n<li>\u53d7\u76e3\u8b77\u6216\u8f14\u52a9\u5ba3\u544a\u4e4b\u4eba<\/li>\n<li>\u7acb\u907a\u56d1\u4eba\u7684\u7e7c\u627f\u4eba\u53ca\u5176\u914d\u5076\u6216\u76f4\u7cfb\u8840\u89aa<\/li>\n<li>\u53d7\u907a\u8d08\u4eba\u53ca\u5176\u914d\u5076\u6216\u76f4\u7cfb\u8840\u89aa<\/li>\n<li>\u516c\u8b49\u4eba\u6216\u884c\u4f7f\u516c\u8b49\u54e1\u8077\u52d9\u4e4b\u4eba\u7684\u52a9\u7406\u4eba\u3001\u53d7\u96c7\u4eba\u6216\u540c\u5c45\u4eba<\/li>\n<\/ul>\n<h3 id=\"v.iii\">5.3 \u8cc7\u7522\u5206\u914d\u7684\u9650\u5236<\/h3>\n<p>\u9700\u5728\u53f0\u7063\u4f7f\u7528\u7684\u907a\u56d1\u4e0d\u5f97\u9055\u53cd\u6c11\u6cd5\u7b2c1187\u689d\u548c\u7b2c1223\u689d\u898f\u5b9a\u7684\u4e0b\u5217\u5404\u9805\uff1a<\/p>\n<ul>\n<li>\u7559\u7d66\u7acb\u907a\u56d1\u4eba\u76f4\u7cfb\u5f8c\u4ee3\u7684\u907a\u7522\u7279\u7559\u5206\u70ba\u6b64\u4eba\u6709\u6b0a\u7e7c\u627f\u7684\u7acb\u907a\u56d1\u4eba\u907a\u7522\u4efd\u984d\u7684\u4e00\u534a\u3002<\/li>\n<li>\u7559\u7d66\u7acb\u907a\u56d1\u4eba\u7236\u89aa\u6216\u6bcd\u89aa\u7684\u907a\u7522\u7279\u7559\u4efd\u70ba\u6b64\u4eba\u6709\u6b0a\u7e7c\u627f\u7684\u7acb\u907a\u56d1\u4eba\u907a\u7522\u4efd\u984d\u7684\u4e00\u534a\u3002<\/li>\n<li>\u7559\u7d66\u7acb\u907a\u56d1\u4eba\u914d\u5076\u7684\u907a\u7522\u7279\u7559\u4efd\u70ba\u6b64\u4eba\u6709\u6b0a\u7e7c\u627f\u7684\u7acb\u907a\u56d1\u4eba\u907a\u7522\u4efd\u984d\u7684\u4e00\u534a\u3002<\/li>\n<li>\u7559\u7d66\u7acb\u907a\u56d1\u4eba\u4efb\u4f55\u5144\u5f1f\u59d0\u59b9\u7684\u907a\u7522\u7279\u7559\u4efd\u70ba\u6b64\u4eba\u6709\u6b0a\u7e7c\u627f\u7684\u7acb\u907a\u56d1\u4eba\u907a\u7522\u4efd\u984d\u7684\u4e09\u5206\u4e4b\u4e00\u3002<\/li>\n<li>\u7559\u7d66\u7acb\u907a\u56d1\u4eba\u4efb\u4f55\uff08\u5916\uff09\u7956\u7236\u6bcd\u7684\u907a\u7522\u7279\u7559\u4efd\u70ba\u6b64\u4eba\u6709\u6b0a\u7e7c\u627f\u7684\u7acb\u907a\u56d1\u4eba\u907a\u7522\u4efd\u984d\u7684\u4e09\u5206\u4e4b\u4e00\u3002<\/li>\n<\/ul>\n<p>&#8220;\u6709\u6b0a\u7e7c\u627f\u7684\u907a\u7522\u4efd\u984d\u201d\u6307\u7e7c\u627f\u4eba\u5728\u88ab\u7e7c\u627f\u4eba\u672a\u7acb\u907a\u56d1\u7684\u60c5\u6cc1\u4e0b\u53ef\u7372\u5f97\u7684\u907a\u7522\u4efd\u984d\u3002<\/p>\n<blockquote><p>\u5f9e\u5be6\u8e10\u89d2\u5ea6\u4f86\u770b\uff0c\u7acb\u907a\u56d1\u4eba\u7684\u89aa\u5c6c\u4e0d\u80fd\u88ab\u525d\u596a\u7e7c\u627f\u6b0a\uff0c\u4e14\u5206\u914d\u7d66\u5176\u7684\u907a\u7522\u4efd\u984d\u4e0d\u5f97\u5c11\u65bc\u5176\u6709\u6b0a\u7e7c\u627f\u7684\u907a\u7522\u4efd\u984d\u7684\u4e00\u534a\u6216\u4e09\u5206\u4e4b\u4e00\u2014\u2014\u5177\u9ad4\u8996\u6b64\u4eba\u8207\u7acb\u907a\u56d1\u4eba\u7684\u95dc\u4fc2\u800c\u5b9a\u3002<\/p><\/blockquote>\n<h2 id=\"vi\">6. \u53f0\u7063\u7e7c\u627f\u5236\u5ea6\u6982\u8ff0<\/h2>\n<h3>6.1 \u6d41\u7a0b<\/h3>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-12704 size-full\" src=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-asset-distribution-taiwan.jpg\" alt=\"\u5982\u5f80\u751f\u8005\u7684\u7e7c\u627f\u4eba\u6c92\u6709\u901d\u8005\u8cc7\u7522\u7684\u5b8c\u6574\u6e05\u55ae\uff0c\u5e15\u7c73\u723e\u6cd5\u5f8b\u96c6\u5718\u53ef\u806f\u7e6b\u7a05\u52d9\u90e8\u9580\u4ee5\u67e5\u660e\u5f80\u751f\u8005\u540d\u4e0b\u7684\u6240\u6709\u8cc7\u7522\u3002\" width=\"902\" height=\"470\" srcset=\"https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-asset-distribution-taiwan.jpg 902w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-asset-distribution-taiwan-300x156.jpg 300w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-asset-distribution-taiwan-768x400.jpg 768w, https:\/\/www.pamirlaw.com\/wp-content\/uploads\/cntrad-asset-distribution-taiwan-400x208.jpg 400w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>\u5982\u88ab\u7e7c\u627f\u4eba\u7684\u7e7c\u627f\u4eba\u6c92\u6709\u88ab\u7e7c\u627f\u4eba\u8cc7\u7522\u7684\u5b8c\u6574\u6e05\u55ae\uff0c\u5e15\u7c73\u723e\u6cd5\u5f8b\u96c6\u5718\u53ef\u806f\u7e6b\u7a05\u52d9\u90e8\u9580\u4ee5\u67e5\u660e\u88ab\u7e7c\u627f\u4eba\u540d\u4e0b\u7684\u6240\u6709\u8cc7\u7522\u3002<\/p><\/blockquote>\n<h3 id=\"vi.ii\">6.2 \u6240\u9700\u6587\u4ef6<\/h3>\n<ol>\n<li><strong>\u6388\u6b0a\u59d4\u8a17\u66f8<\/strong>*\u2014\u6388\u6b0a\u8eab\u5728\u53f0\u7063\u7684\u4eba\u4ee3\u8868\u7e7c\u627f\u4eba\u7e73\u7d0d\u907a\u7522\u7a05\u53ca\u8fa6\u7406\u8cc7\u7522\u6240\u6709\u6b0a\u8b8a\u66f4\u767b\u8a18\u3002<\/li>\n<li><strong>\u7e7c\u627f\u4eba\u7684\u8b77\u7167\u548c\u8eab\u4efd\u8b49\u4ef6<\/strong><\/li>\n<li><strong>\u88ab\u7e7c\u627f\u4eba\u7684\u8b77\u7167\u548c\u8eab\u4efd\u8b49\u4ef6<\/strong>\uff08\u53f0\u7063\u53ca\u4efb\u4f55\u5176\u4ed6\u570b\u5bb6\u7684\uff09<\/li>\n<li><strong>\u51fa\u751f\u8b49\u660e\u3001\u7d50\u5a5a\u8b49\u660e\u6216\u80fd\u5920\u8b49\u660e\u8207\u88ab\u7e7c\u627f\u4eba\u95dc\u4fc2\u7684\u5176\u4ed6\u6587\u4ef6*<\/strong><\/li>\n<li><strong>\u6b7b\u4ea1\u8b49\u660e*<\/strong><\/li>\n<li><strong>\u907a\u56d1* (\u5982\u6709)<\/strong><\/li>\n<li><strong>\u5206\u914d\u5354\u5b9a* (\u5982\u6709)<\/strong>\u2014\u4efb\u4f55\u7e7c\u627f\u4eba\u653e\u68c4\u5176\u6709\u6b0a\u7e7c\u627f\u7684\u8cc7\u7522\u4efd\u984d\u6216\u91cd\u65b0\u5206\u914d\u907a\u7522\u7684\u60c5\u6cc1\u4e0b<\/li>\n<li><strong>\u9700\u63d0\u4f9b\u4e0b\u5217\u6587\u4ef6\u4ee5\u7372\u5f97\u7e7c\u627f\u8b49\u660e<\/strong>\uff08\u5177\u9ad4\u8996\u5f85\u7e7c\u627f\u7684\u8cc7\u7522\u800c\u5b9a\uff09:\n<ul>\n<li>\u571f\u5730\u6240\u6709\u6b0a\u72c0\u6b63\u672c<\/li>\n<li>\u5efa\u7269\u6240\u6709\u6b0a\u72c0\u6b63\u672c<\/li>\n<li>\u5217\u660e\u88ab\u7e7c\u627f\u4eba\u5e33\u6236\u5167\u5b58\u6b3e\u7684\u9280\u884c\u5b58\u647a<\/li>\n<li>\u80a1\u4efd\u8b49\u66f8\u539f\u4ef6<\/li>\n<li>\u5f85\u7e7c\u627f\u6c7d\u8eca\u7684\u6240\u6709\u6b0a\u8b49<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<blockquote><p>* \u81fa\u7063\u5883\u5916\u7c3d\u767c\u7684\u6a94\u9808\u7d93\u76f8\u61c9\u7684\u5730\u65b9\u516c\u8b49\u4eba\u516c\u8b49\u4e26\u7d93\u5c0d\u8a72\u5730\u6709\u7ba1\u8f44\u6b0a\u7684\u53f0\u7063\u7d93\u6fdf\u6587\u5316\u4ee3\u8868\u8655\u8a8d\u8b49\u3002<\/p><\/blockquote>\n<blockquote><p>\u5982\u88ab\u7e7c\u627f\u4eba\u7684\u7e7c\u627f\u4eba\u6c92\u6709\u88ab\u7e7c\u627f\u4eba\u8cc7\u7522\u7684\u5b8c\u6574\u6e05\u55ae\uff0c\u5e15\u7c73\u723e\u6cd5\u5f8b\u96c6\u5718\u53ef\u806f\u7e6b\u7576\u5730\u7a05\u52d9\u90e8\u9580\u4ee5\u7372\u5f97\u7a05\u52d9\u90e8\u9580\u8a18\u9304\u7684\u88ab\u7e7c\u627f\u4eba\u8cc7\u7522\u6e05\u55ae\u3002<\/p><\/blockquote>\n<h3 id=\"vi.iii\">6.3 \u4fe1\u8a17\u7684\u4f7f\u7528<\/h3>\n<ul>\n<li>\u5728\u53f0\u7063\u6cd5\u5f8b\u4e0b\uff0c\u4fe1\u8a17\u7a0b\u5e8f\u5f88\u8907\u96dc\uff0c\u8cbb\u7528\u5f88\u9ad8\uff0c\u800c\u4e14\u53d7\u76ca\u4eba\u4e0d\u5f97\u4f5c\u70ba\u53d7\u8a17\u4eba\u3002<strong>\u56e0\u6b64\uff0c\u5728\u53f0\u7063\u5f88\u5c11\u6709\u4eba\u4f7f\u7528\u4fe1\u8a17\u4f5c\u70ba\u907a\u7522\u898f\u5283\u5de5\u5177<\/strong>\u3002<\/li>\n<li>\u4e0d\u52d5\u7522\u3001\u80a1\u4efd\u53ca\u5176\u4ed6\u8cc7\u7522\u7684\u6240\u6709\u6b0a\u901a\u5e38\u767b\u8a18\u5728\u500b\u4eba\u6216\u516c\u53f8\u540d\u4e0b\u3002<\/li>\n<\/ul>\n<h2 id=\"vii\">7. \u53f0\u7063\u907a\u7522\u7a05<\/h2>\n<div style=\"overflow-x: auto;\">\n<table>\n<tbody>\n<tr>\n<th><strong>\u907a\u7522\u7a05<\/strong><\/th>\n<th><strong>\u8d08\u8207\u7a05<\/strong><\/th>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e63$0 &#8211; 12,000,000: <strong>\u514d\u7a05<\/strong><\/td>\n<td>\u65b0\u53f0\u5e63 0 &#8211; 2,200,000:\u00a0<strong>\u514d\u7a05<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e6312,000,000 &#8211; 50,000,000 \u90e8\u5206: <strong>10%<\/strong><\/td>\n<td>\u65b0\u53f0\u5e63 2,200,000 &#8211; 25,000,000\u90e8\u5206: <strong>10%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e6350,000,000 &#8211; 100,000,000 \u90e8\u5206: <strong>15%<\/strong><\/td>\n<td>\u65b0\u53f0\u5e63 25,000,000 &#8211; 50,000,000\u90e8\u5206: <strong>15%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e63 100,000,000 \u4ee5\u4e0a\u7684\u90e8\u5206: <strong>20% <\/strong><\/td>\n<td>\u65b0\u53f0\u5e63 50,000,000\u4ee5\u4e0a\u7684\u90e8\u5206: <strong>20%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\u53f0\u7063\u7684\u907a\u7522\u7a05\u5c0d\u5168\u7403\u7bc4\u570d\u5167\u7684\u8cc7\u7522\u5747\u9069\u7528\u3002<\/p><\/blockquote>\n<div style=\"overflow-x: auto;\">\n<table>\n<tbody>\n<tr>\n<th><\/th>\n<th>\u65b0\u53f0\u5e63600\u842c<span class=\"tlid-translation translation\" lang=\"zh-TW\"><span class=\"\" title=\"\">\u907a\u7522<\/span><\/span><\/th>\n<th>\u65b0\u53f0\u5e636000\u842c<span class=\"tlid-translation translation\" lang=\"zh-TW\"><span class=\"\" title=\"\">\u907a\u7522<\/span><\/span><\/th>\n<th>\u65b0\u53f0\u5e632\u5104<span class=\"tlid-translation translation\" lang=\"zh-TW\"><span class=\"\" title=\"\">\u907a\u7522<\/span><\/span><\/th>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e63 0 &#8211; NTD12,000,000 \u90e8\u5206<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e6312,000,000 &#8211; 50,000,000 \u90e8\u5206<\/td>\n<td>0<\/td>\n<td>\u65b0\u53f0\u5e6338,000,000 x 10% = \u65b0\u53f0\u5e63 3,800,000<\/td>\n<td>\u65b0\u53f0\u5e6338,000,000 x 10% = \u65b0\u53f0\u5e63 3,800,000<\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e63 50,000,000 &#8211; 1\u5104 \u90e8\u5206<\/td>\n<td>0<\/td>\n<td>\u65b0\u53f0\u5e6310,000,000 x 15% = \u65b0\u53f0\u5e63 1,500,000<\/td>\n<td>\u65b0\u53f0\u5e6350,000,000 x 15% = \u65b0\u53f0\u5e637,500,000<\/td>\n<\/tr>\n<tr>\n<td>\u65b0\u53f0\u5e63 1\u5104 \u4ee5\u4e0a \u90e8\u5206<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<td>\u65b0\u53f0\u5e63100,000,000 x 20% =\u65b0\u53f0\u5e6320,000,000<\/td>\n<\/tr>\n<tr>\n<td><strong>Total Tax Due<\/strong><\/td>\n<td>0<\/td>\n<td><strong>\u65b0\u53f0\u5e63 5,300,000<\/strong><\/td>\n<td><strong>\u65b0\u53f0\u5e63 31,300,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"viii\">8. \u53f0\u7063\u5e38\u898b\u907a\u7522\u898f\u5283\u554f\u984c<\/h2>\n<ul>\n<li>\u4f7f\u7528\u5728\u7f8e\u570b\uff08\u6d77\u5916\uff09\u505a\u51fa\u7684\u907a\u56d1<\/li>\n<li>\u653e\u7f6e\u5728\u53f0\u7063\u7684\u8cc7\u7522\u4e0d\u5f97\u7531\u7f8e\u570b\uff08\u6d77\u5916\uff09\u4fe1\u8a17\u516c\u53f8\u6301\u6709<\/li>\n<li>\u8b49\u660e\u7e7c\u627f\u4eba\u7684\u8eab\u4efd<\/li>\n<li>\u6536\u96c6\u76f8\u95dc\u6587\u4ef6<\/li>\n<li>\u53d6\u5f97\u516c\u8b49\u548c\u8a8d\u8b49\u6587\u4ef6\uff08\u8207\u9818\u4e8b\u6a5f\u69cb\u6253\u4ea4\u9053\uff09<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u76ee\u9304 \u5be6\u4f8b \u4e00\u822c\u7e7c\u627f\u898f\u5247 \u7121\u907a\u56d1\u7e7c\u627f \u7121\u907a\u56d1\u8cc7\u7522\u5206\u914d\u8209\u4f8b \u81fa\u7063\u9069\u7528\u7684\u907a\u56d1\u76f8\u95dc\u624b\u7e8c 5.1 \u907a\u56d1\u7a2e\u985e 5.2 \u898b [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[3584,4505],"tags":[5862,5860],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts\/12486"}],"collection":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/comments?post=12486"}],"version-history":[{"count":13,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts\/12486\/revisions"}],"predecessor-version":[{"id":12714,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts\/12486\/revisions\/12714"}],"wp:attachment":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/media?parent=12486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/categories?post=12486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/tags?post=12486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}