{"id":15925,"date":"2026-11-12T00:31:17","date_gmt":"2026-11-12T00:31:17","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/practice-areas\/tax-law\/"},"modified":"2026-11-12T04:28:32","modified_gmt":"2026-11-12T04:28:32","slug":"tax-law","status":"publish","type":"page","link":"https:\/\/attorneywu.com\/chn\/practice-areas\/tax-law\/","title":{"rendered":"\u7a0e\u52a1\u5408\u89c4\u4e0e\u4e89\u8bae"},"content":{"rendered":"<p class=\"cw-lead\">\u8de8\u5883\u4e2a\u4eba\u548c\u5bb6\u5ead\u7ecf\u5e38\u9762\u5bf9\u5bb9\u6613\u88ab\u5ffd\u7565\u3001\u8865\u6551\u6210\u672c\u5f88\u9ad8\u7684\u7f8e\u56fd\u7533\u62a5\u89c4\u5219\u3002\u6211\u4eec\u5e2e\u52a9\u5ba2\u6237\u63d0\u524d\u89c4\u5212\u3001\u8865\u6b63\u5408\u89c4\uff0c\u5e76\u5e94\u5bf9 IRS\u3002<\/p>\n<h2>\u670d\u52a1\u8303\u56f4<\/h2>\n<ul class=\"cw-checks\">\n<li>IRS \u901a\u77e5\u3001\u7a0e\u52a1\u7a3d\u67e5\u4e0e\u6b20\u7a0e\u5f81\u6536<\/li>\n<li>FBAR\uff08FinCEN 114\uff09\u53ca\u6d77\u5916\u8d44\u4ea7\u7533\u62a5\uff0c\u5305\u62ec\u8865\u62a5<\/li>\n<li>\u5916\u56fd\u4fe1\u6258\u3001\u5916\u56fd\u8d60\u4e0e\u548c\u7ee7\u627f\uff083520 \/ 3520-A \u8868\uff09\u53ca\u5916\u56fd\u516c\u53f8\uff085471 \u8868\uff09<\/li>\n<li>\u53d6\u5f97\u7eff\u5361\u6216\u6210\u4e3a\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u524d\u7684\u7a0e\u52a1\u7b79\u5212<\/li>\n<li>\u623f\u5730\u4ea7\u4ea4\u6613\uff0c\u5305\u62ec 1031 \u4ea4\u6362\u4e0e\u53cd\u5411 1031 \u4ea4\u6362<\/li>\n<li>\u4ee3\u7406\u7f8e\u56fd\u7a0e\u52a1\u6cd5\u9662\u6848\u4ef6<\/li>\n<\/ul>\n<h2>\u529e\u7406\u6d41\u7a0b<\/h2>\n<ol class=\"cw-steps\">\n<li><strong>\u8bfb\u61c2\u901a\u77e5\u6216\u660e\u786e\u95ee\u9898\u3002<\/strong>\u7a0e\u52a1\u5e74\u5ea6\u3001\u8868\u683c\u3001\u91d1\u989d\u548c\u65e5\u671f\u3002<\/li>\n<li><strong>\u6536\u96c6\u8d44\u6599\u3002<\/strong>\u62a5\u7a0e\u8868\u3001\u8d26\u6237\u5bf9\u8d26\u5355\u548c\u4e3b\u4f53\u6587\u4ef6\u3002<\/li>\n<li><strong>\u89e3\u51b3\u6216\u89c4\u5212\u3002<\/strong>\u7b54\u590d\u3001\u7533\u62a5\u6216\u6267\u884c\u89c4\u5212\u65b9\u6848\uff0c\u5e76\u4e66\u9762\u786e\u8ba4\u59d4\u6258\u8303\u56f4\u4e0e\u8d39\u7528\u3002<\/li>\n<\/ol>\n<h2>\u65f6\u95f4\u4e0e\u8d39\u7528<\/h2>\n<p>\u529e\u7406\u65f6\u95f4\u53d6\u51b3\u4e8e\u901a\u77e5\u5185\u5bb9\u3001\u4e3b\u7ba1\u673a\u5173\u6216\u6cd5\u9662\u4ee5\u53ca\u5177\u4f53\u4e8b\u5b9e\u3002\u901a\u77e5\u4e0a\u8f7d\u660e\u7684\u56de\u590d\u65e5\u671f\uff0c\u6211\u4eec\u4f1a\u5728\u6536\u5230\u540e\u7b2c\u4e00\u65f6\u95f4\u9010\u4e00\u6838\u5bf9\u3002\u59d4\u6258\u8303\u56f4\u3001\u8d39\u7528\u53ca\u9884\u4ed8\u6b3e\u9879\u4f1a\u5728\u6b63\u5f0f\u59d4\u6258\u524d\u6c9f\u901a\u6e05\u695a\uff0c\u5e76\u4ee5\u4e66\u9762\u59d4\u6258\u534f\u8bae\u786e\u8ba4\u3002<\/p>\n<div class=\"cw-callout\">\n<p><strong>\u6709\u622a\u6b62\u65e5\u671f\uff1f<\/strong>\u8bf7\u76f4\u63a5\u81f4\u7535 <a href=\"tel:+15203585095\">(520) 358-5095<\/a>\u3002\u5728\u7ebf\u9884\u7ea6\u4e0d\u4f1a\u5ef6\u957f\u4efb\u4f55\u653f\u5e9c\u673a\u5173\u6216\u6cd5\u9662\u7684\u671f\u9650\u3002<\/p>\n<\/div>\n<h2>\u521d\u6b65\u8bc4\u4f30\u6240\u9700\u6587\u4ef6<\/h2>\n<ul>\n<li>IRS \u901a\u77e5\uff08\u5168\u90e8\u9875\u9762\uff09<\/li>\n<li>\u8fd1\u5e74\u7684\u62a5\u7a0e\u8868<\/li>\n<li>\u6d77\u5916\u8d26\u6237\u3001\u516c\u53f8\u548c\u4fe1\u6258\u6e05\u5355\uff08\u6b64\u9636\u6bb5\u65e0\u9700\u63d0\u4f9b\u8d26\u53f7\uff09<\/li>\n<\/ul>\n<p class=\"cw-docs-note\">\u8bf7\u5c06\u6587\u4ef6\u526f\u672c\u53d1\u9001\u81f3 <a href=\"mailto:info@attorneywu.com\">info@attorneywu.com<\/a>\uff0c\u90ae\u4ef6\u6807\u9898\u5199\u201c\u59d3\u540d \u2013 \u4e8b\u9879\u7b80\u8ff0\u201d\u3002\u8bf7\u4e0d\u8981\u901a\u8fc7\u5bf9\u8bdd\u6846\u6216\u9884\u7ea6\u8868\u5355\u53d1\u9001\u6587\u4ef6\u3002<\/p>\n<section class=\"cwt-block cwt-faq\" aria-labelledby=\"cwt-faq-h\"><h2 id=\"cwt-faq-h\" class=\"cwt-h2\">\u5e38\u89c1\u95ee\u9898\uff1a\u7a0e\u52a1\u4e89\u8bae\u3001\u6d77\u5916\u7533\u62a5\u4e0e\u79fb\u6c11\u524d\u7a0e\u52a1\u7b79\u5212<\/h2><details class=\"cwt-qa\"><summary><h3>\u8c01\u9700\u8981\u7533\u62a5 FBAR\uff1f\u4ec0\u4e48\u65f6\u5019\u622a\u6b62\uff1f<\/h3><\/summary><div class=\"cwt-a\"><p>\u7f8e\u56fd\u4eba\uff08\u5305\u62ec\u7eff\u5361\u6301\u6709\u4eba\u548c\u7a0e\u52a1\u5c45\u6c11\uff09\u5982\u679c\u5728\u4e00\u5e74\u4e2d\u4efb\u4f55\u65f6\u5019\u6d77\u5916\u91d1\u878d\u8d26\u6237\u5408\u8ba1\u4f59\u989d\u8d85\u8fc7 1 \u4e07\u7f8e\u5143\uff0c\u5c31\u9700\u8981\u7533\u62a5 FinCEN 114 \u8868\uff08FBAR\uff09\u3002\u622a\u6b62\u65e5\u4e3a 4 \u6708 15 \u65e5\uff0c\u81ea\u52a8\u5ef6\u671f\u81f3 10 \u6708 15 \u65e5\u3002\u975e\u6545\u610f\u548c\u6545\u610f\u672a\u7533\u62a5\u7684\u7f5a\u6b3e\u5dee\u522b\u5f88\u5927\uff0c\u8865\u62a5\u4e4b\u524d\u5efa\u8bae\u5148\u54a8\u8be2\u5f8b\u5e08\u3002<\/p><p><a href=\"https:\/\/attorneywu.com\/chn\/practice-areas\/tax-law\/\">\u4e86\u89e3\u66f4\u591a \u2192<\/a><\/p><\/div><\/details><details class=\"cwt-qa\"><summary><h3>\u4e3a\u4ec0\u4e48\u8981\u5728\u79fb\u6c11\u7f8e\u56fd\u6216\u62ff\u7eff\u5361\u4e4b\u524d\u505a\u7a0e\u52a1\u7b79\u5212\uff1f<\/h3><\/summary><div class=\"cwt-a\"><p>\u4e00\u65e6\u6210\u4e3a\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\uff0c\u7f8e\u56fd\u901a\u5e38\u4f1a\u5bf9\u60a8\u7684\u5168\u7403\u6536\u5165\u5f81\u7a0e\uff0c\u5e76\u8981\u6c42\u7533\u62a5\u6d77\u5916\u8d26\u6237\u3001\u516c\u53f8\u548c\u4fe1\u6258\u3002\u5728\u6210\u4e3a\u7a0e\u52a1\u5c45\u6c11\u4e4b\u524d\u91c7\u53d6\u63aa\u65bd\uff0c\u4f8b\u5982\u68b3\u7406\u589e\u503c\u8d44\u4ea7\u7684\u8ba1\u7a0e\u57fa\u7840\u3001\u5b89\u6392\u6536\u5165\u65f6\u70b9\u3001\u8c03\u6574\u6d77\u5916\u516c\u53f8\u67b6\u6784\u3001\u8fdb\u884c\u8d60\u4e0e\u6216\u8bbe\u7acb\u4fe1\u6258\uff0c\u5f80\u5f80\u6bd4\u4e8b\u540e\u8865\u6551\u6709\u6548\u5f97\u591a\u3002<\/p><p><a href=\"https:\/\/attorneywu.com\/chn\/practice-areas\/tax-law\/\">\u4e86\u89e3\u66f4\u591a \u2192<\/a><\/p><\/div><\/details><details class=\"cwt-qa\"><summary><h3>\u6211\u6536\u5230\u4e86\u56fd\u7a0e\u5c40\u7684\u6b20\u7a0e\u901a\u77e5\uff08Notice of Deficiency\uff09\uff0c\u671f\u9650\u662f\u591a\u4e45\uff1f<\/h3><\/summary><div class=\"cwt-a\"><p>\u6b20\u7a0e\u901a\u77e5\uff08\u4fd7\u79f0\u201c90 \u5929\u51fd\u201d\uff09\u4e00\u822c\u81ea\u901a\u77e5\u65e5\u671f\u8d77\u7ed9\u4e88 90 \u5929\u5411\u7f8e\u56fd\u7a0e\u52a1\u6cd5\u9662\u8d77\u8bc9\uff1b\u5bc4\u5f80\u7f8e\u56fd\u5883\u5916\u7684\u4e3a 150 \u5929\u3002\u6309\u671f\u8d77\u8bc9\uff0c\u53ef\u4ee5\u5728\u7f34\u7a0e\u4e4b\u524d\u5bf9\u7a0e\u6b3e\u63d0\u51fa\u4e89\u8bae\u3002\u8fd9\u4e00\u671f\u9650\u975e\u5e38\u4e25\u683c\uff0c\u6536\u5230\u4fe1\u540e\u8bf7\u5c3d\u5feb\u8054\u7cfb\u5f8b\u5e08\u3002<\/p><p><a href=\"https:\/\/attorneywu.com\/chn\/practice-areas\/tax-law\/\">\u4e86\u89e3\u66f4\u591a \u2192<\/a><\/p><\/div><\/details><p class=\"cwt-fine\">\u4ee5\u4e0a\u4e3a\u4e00\u822c\u6027\u6cd5\u5f8b\u4fe1\u606f\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u610f\u89c1\u3002\u5177\u4f53\u60c5\u51b5\u8bf7\u9884\u7ea6\u54a8\u8be2\u3002<\/p><\/section>\n","protected":false},"excerpt":{"rendered":"<p>IRS \u901a\u77e5\u4e0e\u7a0e\u52a1\u4e89\u8bae\u3001FBAR \u4e0e\u6d77\u5916\u8d44\u4ea7\u7533\u62a5\u3001\u5916\u56fd\u4fe1\u6258\u4e0e\u8d60\u4e0e\u3001\u79fb\u6c11\u524d\u7a0e\u52a1\u7b79\u5212\uff0c\u4ee5\u53ca 1031 \u4ea4\u6362\u7b49\u623f\u5730\u4ea7\u7a0e\u52a1\u95ee\u9898\u3002<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":15912,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15925","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/pages\/15925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/comments?post=15925"}],"version-history":[{"count":1,"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/pages\/15925\/revisions"}],"predecessor-version":[{"id":15981,"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/pages\/15925\/revisions\/15981"}],"up":[{"embeddable":true,"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/pages\/15912"}],"wp:attachment":[{"href":"https:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/media?parent=15925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}