{"id":14869,"date":"2024-02-04T18:20:19","date_gmt":"2024-02-04T18:20:19","guid":{"rendered":"http:\/\/attorneywu.com\/chn\/?p=14869"},"modified":"2025-01-30T22:50:04","modified_gmt":"2025-01-30T22:50:04","slug":"tax-implications-of-transferring-real-property","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/law\/tax-implications-of-transferring-real-property\/","title":{"rendered":"\u8f6c\u8ba9\u4e0d\u52a8\u4ea7\u5bf9\u7a0e\u52a1\u7684\u5f71\u54cd"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14869\" class=\"elementor elementor-14869\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9782817 e-flex e-con-boxed e-con e-parent\" data-id=\"9782817\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba4bc16 elementor-widget elementor-widget-text-editor\" data-id=\"ba4bc16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-14922\" src=\"http:\/\/attorneywu.com\/chn\/test\/wp-content\/uploads\/2024\/02\/house-developers-customer-shaking-hand-260nw-2258827587-300x182.webp\" alt=\"\" width=\"300\" height=\"182\" srcset=\"http:\/\/attorneywu.com\/chn\/wp-content\/uploads\/2024\/02\/house-developers-customer-shaking-hand-260nw-2258827587-300x182.webp 300w, http:\/\/attorneywu.com\/chn\/wp-content\/uploads\/2024\/02\/house-developers-customer-shaking-hand-260nw-2258827587.webp 462w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\u4f5c\u8005\uff1aCynthia Wu \u548c Sangwan Kim<\/p><p>\u5728\u5f53\u4eca\u793e\u4f1a\uff0c\u975e\u5a5a\u540c\u5c45\u73b0\u8c61\u5f88\u666e\u904d\u3002\u8fd9\u7c7b\u4f19\u4f34\u5173\u7cfb\u5e38\u5e38\u6d89\u53ca\u5171\u540c\u8d2d\u4e70\u5982\u623f\u5730\u4ea7\u7b49\u8d35\u91cd\u8d44\u4ea7\u3002\u7136\u800c\uff0c\u5f53\u8fd9\u4e9b\u540c\u5c45\u5173\u7cfb\u7834\u88c2\u65f6\uff0c\u56f4\u7ed5\u8fd9\u4e9b\u8d44\u4ea7\u7684\u4e89\u8bae\u5f88\u5e38\u89c1\uff0c\u6709\u65f6\u4f1a\u5bfc\u81f4\u4e00\u65b9\u4ee5\u8fdc\u4f4e\u4e8e\u5e02\u573a\u516c\u5141\u4ef7\u503c\u7684\u4ef7\u683c\u4e70\u65ad\u53e6\u4e00\u65b9\u7684\u6743\u76ca\u3002\u672c\u6587\u63a2\u8ba8\u4e86\u8f6c\u8ba9\u4e0d\u52a8\u4ea7\u7684\u7a0e\u52a1\u5f71\u54cd\uff0c\u8003\u5bdf\u4e86\u6b64\u7c7b\u4ea4\u6613\u5982\u4f55\u5f71\u54cd\u8f6c\u8ba9\u65b9\u548c\u53d7\u8ba9\u65b9\u7684\u7a0e\u52a1\u4e49\u52a1\u3002<\/p><p><strong><b>\u7406\u89e3\u91cd\u65b0\u8bc4\u4f30\u548c\u4ea7\u6743\u53d8\u66f4<\/b><\/strong><\/p><p>1.\u5e38\u89c4\u8f6c\u8ba9<\/p><p>\u201c\u4ea7\u6743\u53d8\u66f4\u201d\u6307\u7684\u662f\u8f6c\u8ba9\u5bf9\u4e0d\u52a8\u4ea7\u7684\u5f53\u524d\u5229\u76ca\uff0c\u5305\u62ec\u5176\u6709\u76ca\u4f7f\u7528\u6743\uff0c\u5176\u4ef7\u503c\u57fa\u672c\u7b49\u540c\u4e8e\u5b8c\u5168\u4ea7\u6743\u7684\u4ef7\u503c\uff08\u52a0\u5229\u798f\u5c3c\u4e9a\u6cd5\u5178\uff0c\u6536\u5165\u53ca\u7a0e\u6536\u6cd5\u5178 &#8211; RTC \u00a7 60\uff09\u3002<\/p><p>1.\u4e0d\u52a8\u4ea7\u7684\u5f53\u524d\u5229\u76ca<\/p><p>2.\u5305\u62ec\u6709\u76ca\u4f7f\u7528\u6743<\/p><p>3.\u5176\u4ef7\u503c\u57fa\u672c\u7b49\u540c\u4e8e\u5b8c\u5168\u4ea7\u6743\u7684\u4ef7\u503c<\/p><p>\u8fd9\u610f\u5473\u7740\uff0c\u8f6c\u8ba9\u4e0d\u52a8\u4ea7\u7684\u5f53\u524d\u5229\u76ca\u6216\u6709\u76ca\u4f7f\u7528\u6743\uff0c\u4e14\u8f6c\u8ba9\u4ef7\u503c\u4e0e\u5b8c\u5168\u4ea7\u6743\u4ef7\u503c\u5927\u4f53\u4e00\u81f4\uff0c\u5373\u6784\u6210\u201c\u4ea7\u6743\u53d8\u66f4\u201d\u3002\u56e0\u6b64\uff0c\u4e00\u6b21\u5178\u578b\u7684\u4e0d\u52a8\u4ea7\u8f6c\u8ba9\u4f1a\u5f15\u53d1\u91cd\u65b0\u8bc4\u4f30\u3002\u4f46\u662f\uff0c\u666e\u901a\u5171\u6709\u6743(tenancy in common)\u548c\u5171\u540c\u6240\u6709\u6743(joint tenancy)\u4e4b\u95f4\u7684\u8f6c\u8ba9\u662f\u5426\u6784\u6210\u201c\u4ea7\u6743\u53d8\u66f4\u201d\uff0c\u8fd9\u4e00\u70b9\u5c1a\u5b58\u7591\u95ee\u3002\u66f4\u591a\u7ec6\u8282\uff0c\u8bf7\u7ee7\u7eed\u9605\u8bfb\u3002<\/p><p><strong><b>\u666e\u901a\u5171\u6709\u6743\uff08tenancy in common\uff09<\/b><\/strong><\/p><p>\u9664\u975e RTC\u00a762 \u53e6\u6709\u89c4\u5b9a\uff0c\u6839\u636e\u7b2c60\u8282\u7684\u5b9a\u4e49\uff0c\u4ea7\u6743\u53d8\u66f4\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\uff1a<\/p><p>(f) \u666e\u901a\u5171\u6709\u6743\u5229\u76ca\u7684\u521b\u5efa\u3001\u8f6c\u79fb\u6216\u7ec8\u6b62\uff0c\u9664\u975e\u7b2c62\u8282\u7684(a)\u5c0f\u8282\u548c\u7b2c63\u8282\uff08\u914d\u5076\u95f4\u8f6c\u79fb\uff09\u53e6\u6709\u89c4\u5b9a\u3002<\/p><p>\u5728\u666e\u901a\u5171\u6709\u6743\u7684\u60c5\u51b5\u4e0b\uff0c\u5171\u6709\u8005\u4e4b\u95f4\u7684\u5229\u76ca\u8f6c\u79fb\u4e0d\u5c5e\u4e8e RTC \u00a7\u00a7 62 \u548c 63 \u89c4\u5b9a\u7684\u4ea7\u6743\u53d8\u66f4\u4f8b\u5916\u3002\u56e0\u6b64\uff0c\u8fd9\u79cd\u8f6c\u79fb\u88ab\u89c6\u4e3a\u4ea7\u6743\u53d8\u66f4\u3002\u76f8\u5e94\u5730\uff0c\u6d89\u53ca\u8f6c\u79fb\u7684\u4e0d\u52a8\u4ea7\u90e8\u5206\u5e94\u6839\u636e RTC \u00a7 61(f) \u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\u3002<\/p><p><strong><b>\u5171\u540c\u6240\u6709\u6743\uff08joint tenancy\uff09<\/b><\/strong><\/p><p>\u6211\u4eec\u5173\u6ce8\u7684\u91cd\u70b9\u662f RTC \u00a7 65\uff0c\u8be5\u6cd5\u89c4\u8bf4\u660e\uff1a\u5728\u7b2c(b)\u5c0f\u8282\u63cf\u8ff0\u7684\u4efb\u4f55\u5171\u540c\u6240\u6709\u6743\u5229\u76ca\u7ec8\u6b62\u65f6\uff0c\u539f\u59cb\u8f6c\u8ba9\u4eba\u6216\u8f6c\u8ba9\u4eba\u5728\u521b\u5efa\u5171\u540c\u6240\u6709\u6743\u4e4b\u524d\u6301\u6709\u7684\u4e0d\u52a8\u4ea7\u7684\u5168\u90e8\u90e8\u5206\u5e94\u4e88\u4ee5\u91cd\u65b0\u8bc4\u4f30\uff0c\u9664\u975e\u5b83\u5168\u90e8\u6216\u90e8\u5206\u5f52\u4efb\u4f55\u5269\u4f59\u7684\u539f\u59cb\u8f6c\u8ba9\u4eba\u6240\u6709\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\u4e0d\u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\u2026\u2026\u5982\u679c\u975e\u539f\u59cb\u8f6c\u8ba9\u4eba\u6301\u6709\u7684\u5171\u540c\u6240\u6709\u6743\u5229\u76ca\u7ec8\u6b62\uff0c\u5e76\u4e14\u6574\u4e2a\u5229\u76ca\u8f6c\u79fb\u7ed9\u4e86\u539f\u59cb\u8f6c\u8ba9\u4eba\u6216\u6240\u6709\u5269\u4f59\u7684\u5171\u540c\u6240\u6709\u8005\uff0c\u5e76\u4e14\u5176\u4e2d\u4e00\u4f4d\u5269\u4f59\u7684\u5171\u540c\u6240\u6709\u8005\u662f\u539f\u59cb\u8f6c\u8ba9\u4eba\uff0c\u5219\u4e0d\u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\u3002<\/p><p>\u5728\u8fd9\u79cd\u80cc\u666f\u4e0b\uff0c\u53ef\u80fd\u51fa\u73b0\u51e0\u79cd\u60c5\u666f\u3002\u5f53\u4e00\u4f4d\u5171\u540c\u6240\u6709\u8005\u5c06\u5176\u90e8\u5206\u51fa\u552e\u7ed9\u53e6\u4e00\u4f4d\u65f6\uff0c\u5173\u952e\u5728\u4e8e\u5229\u76ca\u662f\u5426\u5df2\u5f52\u5c5e\u3002\u5f52\u5c5e\u7684\u6743\u5229\u6216\u8d22\u4ea7\u5229\u76ca\u662f\u4e00\u79cd\u786e\u4fdd\u7684\u5229\u76ca\uff0c\u786e\u4fdd\u6743\u5229\u6216\u8d22\u4ea7\u5229\u76ca\u7684\u53d7\u76ca\u4eba\u5c06\u5728\u5373\u65f6\u6216\u672a\u6765\u6536\u5230\u7279\u5b9a\u6570\u989d\u3002\u5982\u679c\u5229\u76ca\u672a\u5f52\u5c5e\uff0c\u5219\u5728\u5efa\u7acb\u5171\u540c\u6240\u6709\u6743\u4e4b\u524d\u7531\u539f\u59cb\u8f6c\u8ba9\u4eba\u6301\u6709\u7684\u4e0d\u52a8\u4ea7\u7684\u5168\u90e8\u90e8\u5206\u5c06\u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\u3002\u76f8\u53cd\uff0c\u5982\u679c\u5229\u76ca\u5df2\u5f52\u5c5e\uff0c\u5219\u4e0d\u4f1a\u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\u3002<\/p><p>\u4e0d\u540c\u8f6c\u79fb\u60c5\u666f\u7684\u7a0e\u52a1\u5f71\u54cd<\/p><p><strong><b>\u5e38\u89c4\u8f6c\u79fb\uff08\u975e\u5173\u8054\u65b9\uff0c\u65e0\u8d60\u4e88\u610f\u56fe\uff09\uff1a<\/b><\/strong><\/p><ol><li><strong><b>A) \u8f6c\u8ba9\u65b9\uff1a<\/b><\/strong><\/li><\/ol><p><strong><b>\u8d44\u672c\u8d44\u4ea7\uff1a<\/b><\/strong>\u6839\u636e IRC 1221(a)\uff0c\u201c\u8d44\u672c\u8d44\u4ea7\u201d\u5305\u62ec\u7eb3\u7a0e\u4eba\u6301\u6709\u7684\u8d22\u4ea7\uff0c\u4e0d\u8bba\u5176\u4e0e\u8d38\u6613\u6216\u5546\u4e1a\u6d3b\u52a8\u7684\u5173\u8054\u5982\u4f55\u3002\u8be5\u5b9a\u4e49\u4e0d\u5305\u62ec\u901a\u5e38\u7528\u4e8e\u8d38\u6613\u6216\u5546\u4e1a\u8fd0\u4f5c\u7684\u8d44\u4ea7\uff0c\u5982\u5546\u4e1a\u5b58\u8d27\u6216\u7528\u4e8e\u4e1a\u52a1\u8fd0\u8425\u7684\u8d22\u4ea7\u3002\u5b83\u4e5f\u4e0d\u5305\u62ec\u7eb3\u7a0e\u4eba\u4eb2\u81ea\u521b\u9020\u7684\u8d22\u4ea7\uff0c\u5982\u4e13\u5229\u3001\u53d1\u660e\u3001\u6a21\u578b\u3001\u8bbe\u8ba1\uff08\u65e0\u8bba\u662f\u5426\u83b7\u5f97\u4e13\u5229\uff09\u3001\u79d8\u5bc6\u914d\u65b9\u6216\u5de5\u827a\u3001\u7248\u6743\u3001\u6587\u5b66\u3001\u97f3\u4e50\u6216\u827a\u672f\u4f5c\u54c1\uff0c\u4ee5\u53ca\u4fe1\u4ef6\u6216\u5907\u5fd8\u5f55\u3002<\/p><p>\u5728\u5178\u578b\u7684\u4ea4\u6613\u4e2d\uff0c\u53d7\u8ba9\u65b9\u5bf9\u623f\u5c4b\u7684\u57fa\u7840\u662f\u6839\u636e IRC 1012\uff08\u6210\u672c\u57fa\u7840\uff09\u5efa\u7acb\u7684\uff0c\u610f\u5473\u7740\u65b0\u57fa\u7840\u901a\u5e38\u662f\u4e3a\u8be5\u8d22\u4ea7\u652f\u4ed8\u7684\u8d2d\u4e70\u4ef7\u683c\u3002<\/p><p><strong><b>\u76c8\u4e8f\u8ba1\u7b97\uff1a<\/b><\/strong>\u8ba1\u7b97\u76c8\u4e8f\u6d89\u53ca\u786e\u5b9a\u4ece\u8d22\u4ea7\u7684\u51fa\u552e\u6216\u5904\u7f6e\u4e2d\u83b7\u5f97\u7684\u91d1\u989d\u4e0e\u5176\u8c03\u6574\u540e\u57fa\u7840\u4e4b\u95f4\u7684\u5dee\u989d\uff0c\u5982 26 \u7f8e\u56fd\u6cd5\u5178\u00a7 1001(a) \u6240\u8ff0\u3002\u5177\u4f53\u6765\u8bf4\uff0c\u76c8\u4f59\u8ba1\u7b97\u4e3a\u5b9e\u73b0\u91d1\u989d\u8d85\u8fc7\u8c03\u6574\u540e\u57fa\u7840\u7684\u91d1\u989d\uff0c\u800c\u4e8f\u635f\u662f\u8c03\u6574\u540e\u57fa\u7840\u8d85\u8fc7\u5b9e\u73b0\u91d1\u989d\u7684\u91d1\u989d\u3002<\/p><p>\u6839\u636e IRC 1001(b)\uff0c\u5b9e\u73b0\u91d1\u989d\u662f\u6536\u5230\u7684\u6240\u6709\u8d27\u5e01\u7684\u603b\u548c\u52a0\u4e0a\u6536\u5230\u7684\u4efb\u4f55\u975e\u8d27\u5e01\u8d22\u4ea7\u7684\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u3002<\/p><p><strong><b>\u4e8f\u635f\u9650\u5236\uff1a<\/b><\/strong>\u6839\u636e IRC 1211(b)\uff0c\u5bf9\u4e8e\u975e\u516c\u53f8\u7eb3\u7a0e\u4eba\uff0c\u6765\u81ea\u51fa\u552e\u6216\u4ea4\u6362\u8d44\u672c\u8d44\u4ea7\u7684\u4e8f\u635f\u53ef\u4ee5\u5728\u4e0e\u6b64\u7c7b\u4ea4\u6613\u4e2d\u7684\u76c8\u5229\u76f8\u62b5\u7684\u7a0b\u5ea6\u4e0a\u62b5\u6263\u3002\u5982\u679c\u8fd9\u4e9b\u4e8f\u635f\u8d85\u8fc7\u76c8\u5229\uff0c\u53ef\u62b5\u6263\u7684\u91d1\u989d\u9650\u5236\u4e3a\u8f83\u5c0f\u7684\uff1a<\/p><ol><li>a) $3,000\uff0c\u6216\u5df2\u5a5a\u4e2a\u4eba\u5206\u5f00\u62a5\u7a0e\u4e3a $1,500\u3002<\/li><li>b) \u4e8f\u635f\u8d85\u8fc7\u76c8\u5229\u7684\u91d1\u989d\u3002<\/li><\/ol><p>\u56e0\u6b64\uff0c\u8f6c\u8ba9\u65b9\u53ef\u4ee5\u8ba4\u5b9a\u8fd9\u79cd\u8d44\u672c\u4e8f\u635f\u3002\u6b64\u5916\uff0c\u6839\u636e IRC 1212(b)\uff0c\u5982\u679c\u8d44\u672c\u4e8f\u635f\u8d85\u8fc7\u8fd9\u4e9b\u9650\u989d\uff0c\u8f6c\u8ba9\u65b9\u53ef\u4ee5\u5c06\u672a\u4f7f\u7528\u7684\u4e8f\u635f\u90e8\u5206\u8f6c\u5165\u540e\u7eed\u5e74\u5ea6\u3002<\/p><ol><li><strong><b>B) \u53d7\u8ba9\u65b9\uff1a<\/b><\/strong><\/li><\/ol><p>\u53d7\u8ba9\u65b9\u5bf9\u623f\u5c4b\u7684\u57fa\u7840\u662f\u6839\u636e irc 1012(\u6210\u672c\u57fa\u7840) \u786e\u5b9a\u7684\u3002\u6839\u636e irc 1012(a)\uff0c\u8d22\u4ea7\u7684\u57fa\u7840\u5e94\u662f\u8be5\u8d22\u4ea7\u7684\u6210\u672c\uff0c\u4f46\u4e0d\u5305\u62ec\u4efb\u4f55\u6709\u5173\u4e0d\u52a8\u4ea7\u7a0e\u7684\u91d1\u989d\uff08irc 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https:\/\/assessor.lacounty.gov\/real-estate-toolkit\/refinance<\/p><p>\u518d\u878d\u8d44\u5bf9\u8d22\u4ea7\u91cd\u65b0\u8bc4\u4f30\u7684\u5f71\u54cd\u53ef\u80fd\u5404\u5f02\u3002\u901a\u5e38\uff0c\u518d\u878d\u8d44\u4e2d\u6d89\u53ca\u7684\u521d\u59cb\u8f6c\u79fb\uff0c\u5982\u5728\u8d22\u4ea7\u6807\u9898\u4e0a\u589e\u52a0\u6216\u79fb\u9664\u540d\u5b57\uff0c\u53ef\u80fd\u5bfc\u81f4\u8d22\u4ea7\u4ef7\u503c\u7684\u91cd\u65b0\u8bc4\u4f30\uff0c\u9664\u975e\u5bf9\u4e2a\u522b\u8f6c\u79fb\u6709\u7279\u5b9a\u6392\u9664\u3002<\/p><p>\u4f8b\u5982\uff0c\u5f53\u518d\u878d\u8d44\u9700\u8981\u4eceTITILE\u4e2d\u79fb\u9664\u6240\u6709\u8005\u65f6\uff0c\u8fd9\u4e00\u884c\u4e3a\u901a\u5e38\u88ab\u89e3\u91ca\u4e3a\u4ea7\u6743\u53d8\u66f4\uff0c\u4fc3\u4f7f\u8d22\u4ea7\u8bc4\u4f30\u5458\u5bf9\u8d22\u4ea7\u4ef7\u503c\u8fdb\u884c\u91cd\u65b0\u8bc4\u4f30\u3002<\/p><p>\u00a0<\/p><p>\u7ed3\u8bba<\/p><p>\u4e0d\u8bba\u662f\u5728\u540c\u5c45\u3001\u5e38\u89c4\u9500\u552e\u8fd8\u662f\u518d\u878d\u8d44\u7684\u80cc\u666f\u4e0b\uff0c\u4e0d\u52a8\u4ea7\u7684\u8f6c\u79fb\u90fd\u5e26\u6709\u590d\u6742\u7684\u7a0e\u52a1\u5f71\u54cd\u3002\u7406\u89e3\u7a0e\u6cd5\u7ec6\u8282\u548c\u91cd\u65b0\u8bc4\u4f30\u6761\u4ef6\u5bf9\u4e8e\u6709\u6548\u5bfc\u822a\u8fd9\u4e9b\u8d22\u52a1\u548c\u6cd5\u5f8b\u5c42\u9762\u81f3\u5173\u91cd\u8981\u3002<\/p><p>\u5982\u679c\u60a8\u9762\u4e34\u4e0e\u7a0e\u6536\u76f8\u5173\u7684\u95ee\u9898\u6216\u56f4\u7ed5\u8d22\u4ea7\u8f6c\u79fb\u7684\u590d\u6742\u60c5\u51b5\uff0c\u8bf7\u8003\u8651\u54a8\u8be2\u4e00\u5fc3\u4e00\u5fb7\u7684\u4e13\u5bb6\u3002\u6211\u4eec\u7684\u5f8b\u5e08\u62e5\u6709\u7a0e\u6cd5\u9ad8\u7ea7\u6cd5\u5b66\u7855\u58eb\u5b66\u4f4d\u548c\u4f1a\u8ba1\u80cc\u666f\uff0c\u80fd\u591f\u4e3a\u8fd9\u4e9b\u4e8b\u52a1\u63d0\u4f9b\u6709\u6548\u7684\u5e2e\u52a9\u3002\u6b32\u4e86\u89e3\u66f4\u591a\u4fe1\u606f\u6216\u9884\u7ea6\u54a8\u8be2\uff0c\u8bf7\u8bbf\u95ee\u6211\u4eec\u7684\u7f51\u7ad9 www.attorneywu.com \u6216\u901a\u8fc7 info@attorneywu.com \u4e0e\u6211\u4eec\u8054\u7cfb\u3002\u6211\u4eec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u56e2\u961f\u5728\u6b64\u786e\u4fdd\u60a8\u7684\u7a0e\u52a1\u4e8b\u5b9c\u5f97\u5230\u6700\u4e13\u4e1a\u548c\u7ec6\u81f4\u7684\u5904\u7406\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c46cab5 e-flex e-con-boxed e-con e-parent\" data-id=\"c46cab5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u4f5c\u8005\uff1aCynthia Wu \u548c Sangwan Kim 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