{"id":15817,"date":"2025-02-02T22:54:32","date_gmt":"2025-02-02T22:54:32","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15817"},"modified":"2025-02-02T23:00:48","modified_gmt":"2025-02-02T23:00:48","slug":"%e5%a4%96%e5%9b%bd%e6%8e%88%e4%ba%88%e4%ba%ba%e4%bf%a1%e6%89%98-vs-%e5%9b%bd%e5%86%85%e6%8e%88%e4%ba%88%e4%ba%ba%e4%bf%a1%e6%89%98%ef%bc%9a%e6%8e%88%e4%ba%88%e4%ba%ba%e6%ad%bb%e4%ba%a1%e5%90%8e","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/law\/%e5%a4%96%e5%9b%bd%e6%8e%88%e4%ba%88%e4%ba%ba%e4%bf%a1%e6%89%98-vs-%e5%9b%bd%e5%86%85%e6%8e%88%e4%ba%88%e4%ba%ba%e4%bf%a1%e6%89%98%ef%bc%9a%e6%8e%88%e4%ba%88%e4%ba%ba%e6%ad%bb%e4%ba%a1%e5%90%8e\/","title":{"rendered":"\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258 vs. \u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258\uff1a\u6388\u4e88\u4eba\u6b7b\u4ea1\u540e\u7684\u7a0e\u52a1\u5904\u7406"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15817\" class=\"elementor elementor-15817\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb75796 e-flex e-con-boxed e-con e-parent\" data-id=\"eb75796\" 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-2132dcb elementor-widget elementor-widget-text-editor\" data-id=\"2132dcb\" 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>\u5f53<strong><b>\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\u7684\u6388\u4e88\u4eba\uff08\u8bbe\u7acb\u4eba\uff09\u53bb\u4e16\u540e\uff0c\u4fe1\u6258\u7684\u7a0e\u52a1\u5904\u7406\u4f1a\u53d1\u751f\u53d8\u5316\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u4fe1\u6258\u662f<strong><b>\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\u8fd8\u662f<strong><b>\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\u3002\u4ee5\u4e0b\u662f\u9488\u5bf9\u8fd9\u4e24\u79cd\u4fe1\u6258\u7684\u8be6\u7ec6\u5206\u6790\uff0c\u7279\u522b\u662f\u5f53\u6388\u4e88\u4eba\u5c06\u8d44\u4ea7\u4f5c\u4e3a<strong><b>\u5df2\u5b8c\u6210\u8d60\u4e0e<\/b><\/strong>\u8f6c\u79fb\u81f3\u4fe1\u6258\u65f6\u7684\u60c5\u51b5\u3002<\/p><h3><strong><b>1. \u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/h3><h4><strong><b>a. \u5df2\u5b8c\u6210\u8d60\u4e0e<\/b><\/strong><\/h4><p>\u00a0<\/p><p>\u5982\u679c\u6388\u4e88\u4eba\u5c06\u8d44\u4ea7\u4f5c\u4e3a<strong><b>\u5df2\u5b8c\u6210\u8d60\u4e0e<\/b><\/strong>\u8f6c\u79fb\u81f3<strong><b>\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\uff0c\u8fd9\u4e9b\u8d44\u4ea7\u5728\u6388\u4e88\u4eba\u6b7b\u4ea1\u65f6<strong><b>\u4e0d\u4f1a\u7eb3\u5165\u5176\u9057\u4ea7<\/b><\/strong>\u3002<\/p><p>\u00a0<\/p><p>\u6388\u4e88\u4eba\u6b7b\u4ea1\u540e\uff0c\u4fe1\u6258\u4e0d\u518d\u88ab\u89c6\u4e3a\u6388\u4e88\u4eba\u4fe1\u6258\uff0c<strong><b>IRC \u00a7 684<\/b><\/strong>\uff08\u89c6\u4e3a\u51fa\u552e\u89c4\u5219\uff09\u5c06\u9002\u7528\u3002\u8be5\u6761\u6b3e\u89c4\u5b9a\uff0c\u4fe1\u6258\u8d44\u4ea7\u5728\u6388\u4e88\u4eba\u4fe1\u6258\u8eab\u4efd\u7ec8\u6b62\u65f6\u88ab\u89c6\u4e3a\u4ee5\u516c\u5e73\u5e02\u573a\u4ef7\u503c\uff08FMV\uff09\u51fa\u552e\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\u5fc5\u987b\u786e\u8ba4\u4efb\u4f55\u8d44\u672c\u5229\u5f97\uff0c\u8ba1\u7b97\u65b9\u5f0f\u4e3a\u8d44\u4ea7\u7684\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u4e0e\u5176\u8c03\u6574\u540e\u57fa\u6570\u7684\u5dee\u989d\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\uff08\u6216\u6388\u4e88\u4eba\u7684\u9057\u4ea7\uff09\u8d1f\u8d23\u652f\u4ed8\u89c6\u4e3a\u51fa\u552e\u6240\u4ea7\u751f\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p><p>\u00a0<\/p><h4><strong><b>b. \u4e3a\u4ec0\u4e48IRC \u00a7 684\u9002\u7528\u4e8e\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/h4><p><strong><b>IRC \u00a7 684<\/b><\/strong>\u4e13\u95e8\u9002\u7528\u4e8e<strong><b>\u4e0d\u518d\u88ab\u89c6\u4e3a\u6388\u4e88\u4eba\u4fe1\u6258\u7684\u5916\u56fd\u4fe1\u6258<\/b><\/strong>\u3002\u8be5\u6761\u6b3e\u65e8\u5728\u9632\u6b62\u5916\u56fd\u4fe1\u6258\u5728\u7ec8\u6b62\u6388\u4e88\u4eba\u4fe1\u6258\u8eab\u4efd\u65f6\u89c4\u907f\u7f8e\u56fd\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p><h3><strong><b>2. \u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/h3><h4><strong><b>a. \u5df2\u5b8c\u6210\u8d60\u4e0e<\/b><\/strong><\/h4><p>\u00a0<\/p><p>\u5982\u679c\u6388\u4e88\u4eba\u5c06\u8d44\u4ea7\u4f5c\u4e3a<strong><b>\u5df2\u5b8c\u6210\u8d60\u4e0e<\/b><\/strong>\u8f6c\u79fb\u81f3<strong><b>\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\uff0c\u8fd9\u4e9b\u8d44\u4ea7\u5728\u6388\u4e88\u4eba\u6b7b\u4ea1\u65f6<strong><b>\u4e0d\u4f1a\u7eb3\u5165\u5176\u9057\u4ea7<\/b><\/strong>\u3002<\/p><p>\u00a0<\/p><p>\u6388\u4e88\u4eba\u6b7b\u4ea1\u540e\uff0c\u4fe1\u6258\u4e0d\u518d\u88ab\u89c6\u4e3a\u6388\u4e88\u4eba\u4fe1\u6258\uff0c\u4f46<strong><b>IRC \u00a7 684\u4e0d\u9002\u7528<\/b><\/strong>\uff0c\u56e0\u4e3a\u8be5\u6761\u6b3e\u4ec5\u9002\u7528\u4e8e<strong><b>\u5916\u56fd\u4fe1\u6258<\/b><\/strong>\u3002<\/p><p>\u00a0<\/p><p>\u76f8\u53cd\uff0c\u4fe1\u6258\u6210\u4e3a\u4e00\u4e2a<strong><b>\u72ec\u7acb\u7684\u5e94\u7a0e\u5b9e\u4f53<\/b><\/strong>\uff08\u590d\u6742\u4fe1\u6258\u6216\u7b80\u5355\u4fe1\u6258\uff09\uff0c\u5e76\u5fc5\u987b\u63d0\u4ea4<strong><b>Form 1041<\/b><\/strong>\u7533\u62a5\u5176\u6536\u5165\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\u4e0d\u4f1a\u56e0\u89c6\u4e3a\u51fa\u552e\u89c4\u5219\u786e\u8ba4\u8d44\u672c\u5229\u5f97\uff0c\u53ea\u6709\u5728\u5b9e\u9645\u51fa\u552e\u8d44\u4ea7\u65f6\u624d\u4f1a\u786e\u8ba4\u8d44\u672c\u5229\u5f97\u3002<\/p><p>\u00a0<\/p><h4><strong><b>b. \u4e3a\u4ec0\u4e48IRC \u00a7 684\u4e0d\u9002\u7528\u4e8e\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/h4><p>\u00a0<\/p><p><strong><b>IRC \u00a7 684<\/b><\/strong>\u4ec5\u9002\u7528\u4e8e<strong><b>\u5916\u56fd\u4fe1\u6258<\/b><\/strong>\u3002\u56fd\u5185\u4fe1\u6258\u5728\u7ec8\u6b62\u6388\u4e88\u4eba\u4fe1\u6258\u8eab\u4efd\u65f6\u4e0d\u53d7\u89c6\u4e3a\u51fa\u552e\u89c4\u5219\u7684\u7ea6\u675f\u3002<\/p><h3><strong><b>3. \u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258\u4e0e\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258\u7684\u4e3b\u8981\u533a\u522b<\/b><\/strong><\/h3><table><tbody><tr><td><p><strong><b>\u65b9\u9762<\/b><\/strong><\/p><\/td><td><p><strong><b>\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/p><\/td><td><p><strong><b>\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/p><\/td><\/tr><tr><td><p><strong><b>IRC \u00a7 684\u7684\u89c6\u4e3a\u51fa\u552e\u89c4\u5219<\/b><\/strong><\/p><\/td><td><p>\u9002\u7528\u4e8e\u6388\u4e88\u4eba\u4fe1\u6258\u8eab\u4efd\u7ec8\u6b62\u65f6\u3002\u4fe1\u6258\u5fc5\u987b\u786e\u8ba4\u8d44\u672c\u5229\u5f97\u3002<\/p><\/td><td><p><strong><b>\u4e0d\u9002\u7528<\/b><\/strong>\u3002\u4e0d\u4f1a\u89e6\u53d1\u89c6\u4e3a\u51fa\u552e\u3002<\/p><\/td><\/tr><tr><td><p><strong><b>\u8d44\u672c\u5229\u5f97\u7a0e<\/b><\/strong><\/p><\/td><td><p>\u5728\u89c6\u4e3a\u51fa\u552e\u65f6\u6309\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u786e\u8ba4\u3002\u4fe1\u6258\uff08\u6216\u9057\u4ea7\uff09\u9700\u652f\u4ed8\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p><\/td><td><p>\u8d44\u672c\u5229\u5f97\u7a0e\u9012\u5ef6\u81f3\u4fe1\u6258\u5b9e\u9645\u51fa\u552e\u8d44\u4ea7\u65f6\u786e\u8ba4\u3002<\/p><\/td><\/tr><tr><td><p><strong><b>\u9057\u4ea7\u7a0e\u7eb3\u5165<\/b><\/strong><\/p><\/td><td><p>\u5982\u679c\u8d60\u4e0e\u5df2\u5b8c\u6210\uff0c\u8d44\u4ea7<strong><b>\u4e0d<\/b><\/strong>\u7eb3\u5165\u6388\u4e88\u4eba\u7684\u9057\u4ea7\u3002<\/p><\/td><td><p>\u5982\u679c\u8d60\u4e0e\u5df2\u5b8c\u6210\uff0c\u8d44\u4ea7<strong><b>\u4e0d<\/b><\/strong>\u7eb3\u5165\u6388\u4e88\u4eba\u7684\u9057\u4ea7\u3002<\/p><\/td><\/tr><tr><td><p><strong><b>\u57fa\u6570\u8c03\u6574\uff08Step-Up in Basis\uff09<\/b><\/strong><\/p><\/td><td><p>\u9664\u975e\u8d44\u4ea7\u7eb3\u5165\u6388\u4e88\u4eba\u7684\u9057\u4ea7\uff0c\u5426\u5219\u4e0d\u4f1a\u83b7\u5f97\u57fa\u6570\u8c03\u6574\u3002<\/p><\/td><td><p>\u9664\u975e\u8d44\u4ea7\u7eb3\u5165\u6388\u4e88\u4eba\u7684\u9057\u4ea7\uff0c\u5426\u5219\u4e0d\u4f1a\u83b7\u5f97\u57fa\u6570\u8c03\u6574\u3002<\/p><\/td><\/tr><\/tbody><\/table><h3><strong><b>4. \u5b9e\u9645\u6848\u4f8b<\/b><\/strong><\/h3><h4><strong><b>\u6848\u4f8b1\uff1a\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/h4><p>\u6388\u4e88\u4eba\u8bbe\u7acb\u4e00\u4e2a<strong><b>\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\uff0c\u5e76\u5c06100\u4e07\u7f8e\u5143\u73b0\u91d1\u4f5c\u4e3a<strong><b>\u5df2\u5b8c\u6210\u8d60\u4e0e<\/b><\/strong>\u8f6c\u79fb\u81f3\u4fe1\u6258\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\u4f7f\u7528\u73b0\u91d1\u8d2d\u4e70\u623f\u5730\u4ea7\uff0c\u8be5\u623f\u5730\u4ea7\u5728\u6388\u4e88\u4eba\u6b7b\u4ea1\u65f6\u5347\u503c\u81f3150\u4e07\u7f8e\u5143\u3002<\/p><p>\u00a0<\/p><p>\u6388\u4e88\u4eba\u6b7b\u4ea1\u540e\uff0c\u4fe1\u6258\u4e0d\u518d\u88ab\u89c6\u4e3a\u6388\u4e88\u4eba\u4fe1\u6258\uff0c<strong><b>IRC \u00a7 684<\/b><\/strong>\u9002\u7528\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\u88ab\u89c6\u4e3a\u4ee5150\u4e07\u7f8e\u5143\u51fa\u552e\u623f\u5730\u4ea7\uff0c\u786e\u8ba450\u4e07\u7f8e\u5143\u7684\u8d44\u672c\u5229\u5f97\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\uff08\u6216\u6388\u4e88\u4eba\u7684\u9057\u4ea7\uff09\u9700\u652f\u4ed850\u4e07\u7f8e\u5143\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p><p>\u00a0<\/p><h4><strong><b>\u6848\u4f8b2\uff1a\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong><\/h4><p>\u00a0<\/p><p>\u6388\u4e88\u4eba\u8bbe\u7acb\u4e00\u4e2a<strong><b>\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\uff0c\u5e76\u5c06100\u4e07\u7f8e\u5143\u73b0\u91d1\u4f5c\u4e3a<strong><b>\u5df2\u5b8c\u6210\u8d60\u4e0e<\/b><\/strong>\u8f6c\u79fb\u81f3\u4fe1\u6258\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\u4f7f\u7528\u73b0\u91d1\u8d2d\u4e70\u623f\u5730\u4ea7\uff0c\u8be5\u623f\u5730\u4ea7\u5728\u6388\u4e88\u4eba\u6b7b\u4ea1\u65f6\u5347\u503c\u81f3150\u4e07\u7f8e\u5143\u3002<\/p><p>\u00a0<\/p><p>\u6388\u4e88\u4eba\u6b7b\u4ea1\u540e\uff0c\u4fe1\u6258\u4e0d\u518d\u88ab\u89c6\u4e3a\u6388\u4e88\u4eba\u4fe1\u6258\uff0c\u4f46<strong><b>IRC \u00a7 684\u4e0d\u9002\u7528<\/b><\/strong>\u3002<\/p><p>\u00a0<\/p><p>\u4fe1\u6258\u6210\u4e3a\u4e00\u4e2a\u72ec\u7acb\u7684\u5e94\u7a0e\u5b9e\u4f53\uff0c\u4e0d\u4f1a\u56e0\u89c6\u4e3a\u51fa\u552e\u89c4\u5219\u786e\u8ba4\u8d44\u672c\u5229\u5f97\u3002<\/p><p>\u00a0<\/p><p>\u5982\u679c\u4fe1\u6258\u540e\u6765\u4ee5150\u4e07\u7f8e\u5143\u51fa\u552e\u623f\u5730\u4ea7\uff0c\u5c06\u5728\u51fa\u552e\u65f6\u786e\u8ba450\u4e07\u7f8e\u5143\u7684\u8d44\u672c\u5229\u5f97\u3002<\/p><h3><strong><b>5. \u5173\u952e\u8981\u70b9<\/b><\/strong><\/h3><p>\u00a0<\/p><p><strong><b>\u5916\u56fd\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\uff1a\u6388\u4e88\u4eba\u6b7b\u4ea1\u540e\uff0c<strong><b>IRC \u00a7 684<\/b><\/strong>\u9002\u7528\uff0c\u89e6\u53d1\u89c6\u4e3a\u51fa\u552e\u89c4\u5219\u5e76\u7acb\u5373\u786e\u8ba4\u8d44\u672c\u5229\u5f97\u3002<\/p><p>\u00a0<\/p><p><strong><b>\u56fd\u5185\u6388\u4e88\u4eba\u4fe1\u6258<\/b><\/strong>\uff1a\u6388\u4e88\u4eba\u6b7b\u4ea1\u540e\uff0c<strong><b>IRC \u00a7 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