{"id":70230,"date":"2020-06-26T14:23:11","date_gmt":"2020-06-26T12:23:11","guid":{"rendered":"https:\/\/chk-de.org\/?page_id=70230"},"modified":"2020-06-30T09:21:53","modified_gmt":"2020-06-30T07:21:53","slug":"temporary-reduction-of-tax-rate","status":"publish","type":"page","link":"https:\/\/chk-de.org\/zh\/useful-information\/temporary-reduction-of-tax-rate\/","title":{"rendered":"\u5fb7\u56fd\u8054\u90a6\u653f\u5e9c\u51b3\u5b9a\u5728\u6709\u9650\u671f\u9650\u5185\u964d\u4f4e\u7a0e\u7387"},"content":{"rendered":"\t\t
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\u670d\u52a1\u548c\u90e8\u5206\u670d\u52a1\u7684\u9884\u4ed8\u6b3e\u6709\u54ea\u4e9b\u9002\u7528\u60c5\u51b5\uff1f<\/em><\/p>

\u00a0<\/p>

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\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u5df2\u5f00\u5177\u7684\u9884\u4ed8\u6b3e\u53d1\u7968\u5728\u5f53\u65f6\u662f\u6b63\u786e\u7684\uff08\u4f8b\u59822020\u5e745\u6708\u5f00\u5177\u7684\u9884\u4ed8\u6b3e\u53d1\u7968\uff0c\u76f8\u5e94\u670d\u52a1\u57282020\u5e747\u6708\u63d0\u4f9b\uff09\u3002\u4f46\u662f\uff0c\u6309\u7167\u63d0\u4f9b\u670d\u52a1\u7684\u65f6\u95f4\u70b9\uff0c\u5e94\u8be5\u91c7\u752816\uff05\u62165\uff05\u7684\u7a0e\u7387\u3002\u56e0\u6b64\uff0c\u5fc5\u987b\u5728\u6700\u7ec8\u53d1\u7968\u4e2d\u5bf9\u9884\u4ed8\u6b3e\u53d1\u7968\u52a0\u4ee5\u66f4\u6b63\uff0c\u5e76\u4ee52020\u5e747\u67081\u65e5\u8d77\u7684\u7a0e\u7387\u8ba1\u7b97\u5168\u90e8\u670d\u52a1\/\u90e8\u5206\u670d\u52a1\u5bf9\u5e94\u7684\u589e\u503c\u7a0e\u7a0e\u989d\u3002\u5728\u5df2\u63d0\u4f9b\u670d\u52a1\u540e\u7684\u671f\u95f4\u5bf9\u9884\u7533\u62a5\u8fdb\u884c\u66f4\u6b63\u3002\u5728\u6700\u7ec8\u53d1\u7968\u4e2d\uff0c\u9884\u4ed8\u6b3e\u548c\u6700\u7ec8\u8fd8\u9700\u652f\u4ed8\u91d1\u989d\u90fd\u5e94\u6309\u7167\u964d\u4f4e\u540e\u7684\u7a0e\u7387\uff0816\uff05\u62165\uff05\uff09\u8ba1\u7b97\u3002\u5728\u6b64\uff0c\u987b\u5728\u589e\u503c\u7a0e\u9884\u7533\u62a5\u8868\u7684\u7b2c26\u548c27\u884c\u4e2d\u8f93\u5165\u8d1f\u7684\u8ba1\u7a0e\u57fa\u7840\u3002<\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u8054\u90a6\u8d22\u653f\u90e8\u65b0\u6307\u4ee4\u8349\u6848\u4e2d\u63d0\u51fa\u4e86\u7b80\u5316\u65b9\u6cd5\uff0c\u9488\u5bf92020\u5e747\u67081\u65e5\u81f32020\u5e7412\u6708\u671f\u95f4\u63d0\u4f9b\u7684\u670d\u52a1\uff0c\u5176\u57282020\u5e747\u67081\u65e5\u4e4b\u524d\u5f00\u5177\u7684\u9884\u4ed8\u6b3e\u53d1\u7968\u5141\u8bb8\u91c7\u752816\uff05\u62165\uff05\u589e\u503c\u7a0e\u7a0e\u7387\u3002<\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u9488\u5bf9\u76f8\u53cd\u60c5\u51b5\uff082020\u5e747\u6708\u81f32020\u5e7412\u6708\u4e4b\u95f4\u7684\u9884\u4ed8\u6b3e\uff09\u4ee5\u53ca2020\u5e7412\u670831\u65e5\u4e4b\u540e\u7ed3\u675f\u670d\u52a1\u7684\u60c5\u51b5\uff0c\u5148\u4ee516\uff05\u62165\uff05\u7684\u589e\u503c\u7a0e\u5f00\u5177\u9884\u4ed8\u6b3e\u53d1\u7968\uff0c\u7136\u540e\u5728\u6700\u7ec8\u7ed3\u7b97\u65f6\u8fdb\u884c\u66f4\u6b63\u3002\u4ea7\u751f\u7684\u989d\u5916\u7a0e\u91d1\uff08\u76f8\u5dee3%\/2%\uff09\u4e5f\u987b\u5728\u63d0\u4f9b\u670d\u52a1\u6216\u90e8\u5206\u670d\u52a1\u7684\u9884\u7533\u62a5\u671f\u95f4\u5185\u7533\u62a5\u548c\u652f\u4ed8\u3002<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u9488\u5bf9\u8fde\u7eed\u6027\u4f9b\u7ed9\u670d\u52a1\uff08\u4f9b\u7ed9\u6696\u6c14\u3001\u7535\u529b\u548c\u6c14\u4f53\uff09\u6709\u4f55\u7279\u6b8a\u89c4\u5b9a\uff1f<\/em><\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u5bf9\u4e8e\u7535\u529b\u3001\u6c14\u4f53\u548c\u6c34\u7684\u4f9b\u7ed9\uff0c\u589e\u503c\u7a0e\u7a0e\u7387\u53d6\u51b3\u4e8e\u7ed3\u7b97\u65e5\u6216\u5b9e\u9645\u67e5\u8868\u8bfb\u6570\u65e5\u671f\u3002\u5982\u679c\u57282020\u5e746\u670830\u65e5\u4e4b\u540e\u53ca2021\u5e741\u67081\u65e5\u4e4b\u524d\uff0c\u5219\u57fa\u672c\u4e0a\u6574\u4e2a\u7ed3\u7b97\u671f\u95f4\u90fd\u9002\u7528\u964d\u4f4e\u540e\u7684\u7a0e\u7387\uff0816\uff05\uff09\u3002<\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u597d\u5728\u8d22\u653f\u673a\u6784\u5728\u5176\u6307\u4ee4\u8349\u6848\u4e2d\u63d0\u51fa\u4e86\u7b80\u5316\u89c4\u5b9a\u3002\u5982\u679c\u5206\u5272\u7ed3\u7b97\u671f\u95f4\u4e0e\u5176\u4ea4\u4ed8\u6761\u6b3e\u548c\u5408\u540c\u6761\u6b3e\u4e0d\u4f1a\u56e0\u4e3a\u7a0e\u7387\u8c03\u6574\u800c\u51b2\u7a81\uff0c\u5e76\u4e14\u5355\u72ec\u7ed3\u7b972020\u5e747\u67081\u65e5\u524d\u67e5\u8868\u8bfb\u6570\u671f\u5185\u63d0\u4f9b\u7684\u670d\u52a1\uff0c\u5219\u53ef\u4f9d\u636e\u6b64\u7b80\u5316\u89c4\u5b9a\u4ee5\u65e5\u5386\u5929\u6570\u4e3a\u57fa\u7840\u6309\u6bd4\u4f8b\u5206\u914d\u603b\u6d88\u8017\u3002<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u6539\u53d8\u7a0e\u7387\u5bf9\u4f20\u7edf\u9910\u996e\u4e1a\u548c\u98df\u5802\u6709\u4f55\u5f71\u54cd\uff1f<\/em><\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u9488\u5bf9\u5802\u98df\u98df\u54c1\u548c\u996e\u54c1\u768419\uff05\u7a0e\u7387\u5df2\u6709\u589e\u503c\u7a0e\u65b9\u9762\u7684\u8c03\u6574\uff0c\u5176\u4e2d\u90e8\u5206\u8c03\u6574\u4e0e\u5f53\u524d\u7684\u964d\u4f4e\u7a0e\u7387\u653f\u7b56\u6709\u6240\u91cd\u53e0\u3002\u9664\u9910\u5385\u5916\uff0c\u6b64\u53d8\u5316\u8fd8\u5f71\u54cd\u5176\u4ed6\u9910\u996e\u573a\u6240\uff08\u4f8b\u5982\u98df\u5802\uff09\u3002\u56e0\u6b64\u8fd9\u4e9b\u589e\u503c\u7a0e\u63aa\u65bd\u5bf9\u9910\u996e\u4e1a\u4ee5\u5916\u7684\u5176\u4ed6\u4f01\u4e1a\u4e5f\u6709\u91cd\u8981\u5f71\u54cd\u3002<\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u5982\u679c\u4e0e\u9910\u996e\u6709\u5173\u7684\u589e\u503c\u7a0e\u63aa\u65bd\u7ee7\u7eed\u4ec5\u5728\u4e00\u5b9a\u671f\u9650\u5185\u6709\u6548\uff08\u6b63\u5982\u76ee\u524d\u8ba1\u5212\u7684\u90a3\u6837\uff09\uff0c\u5219\u5fc5\u987b\u754c\u5b9a\u591a\u4e2a\u9002\u7528\u533a\u95f4\uff0c\u5e76\u5728\u6536\u94f6\u7cfb\u7edf\u4e2d\u8fdb\u884c\u76f8\u5e94\u8bbe\u7f6e\uff1a<\/p>

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\u25ba 2020\u5e747\u67081\u65e5\u524d\uff08\u9488\u5bf9\u5802\u98df\u98df\u54c1\u548c\u996e\u54c1\u768419%\u7a0e\u7387\u53ca\u5916\u5356\u98df\u54c1\u76847%\u7a0e\u7387\u53ef\u9002\u7528\u4f18\u60e0\u7a0e\u7387\uff09
\u25ba 2020\u5e747\u67081\u65e5\u81f32020\u5e7412\u670831\u65e5\uff08\u5802\u98df\u4e5f\u9002\u75285%\u7a0e\u7387),
\u25ba 2021\u5e741\u67081\u65e5\u81f32021\u5e746\u670830\u65e5\uff08\u5802\u98df\u4e5f\u9002\u75287%\u7a0e\u7387)
\u25ba 2021\u5e747\u67081\u65e5\u8d77\uff08\u9488\u5bf9\u5802\u98df\u98df\u54c1\u548c\u996e\u54c1\u768419%\u7a0e\u7387\u53ca\u5916\u5356\u98df\u54c1\u76847%\u7a0e\u7387\u53ef\u9002\u7528\u4f18\u60e0\u7a0e\u7387\uff09<\/p>

\u00a0<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u63d0\u793a\uff1a<\/strong>\u622a\u81f32021\u5e746\u670830\u65e5\u7684\u9910\u996e\u4e1a\u4f18\u60e0\u7a0e\u7387\u4ec5\u9002\u7528\u4e8e\u98df\u54c1\uff0c\u4e0d\u9002\u7528\u4e8e\u996e\u54c1\u3002<\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u9488\u5bf9\u591c\u95f4\u8425\u4e1a\u573a\u62402020\u5e746\u670830\u65e5\u52302020\u5e747\u67081\u65e5\u7684\u7a0e\u7387\u53d8\u66f4\uff0c\u8054\u90a6\u8d22\u653f\u90e8\u6307\u4ee4\u8349\u6848\u7684\u7b80\u5316\u89c4\u5b9a\u5141\u8bb8\u5f00\u59cb\u591c\u95f4\u8425\u4e1a\u524d\uff082020\u5e746\u670830\u65e524\u70b9\u524d\uff09\u5c31\u4ee516%\u62165%\u7ed3\u7b97\u3002<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u53d1\u884c\u548c\u5151\u6362\u4ee3\u91d1\u5238\u65f6\u5e94\u6ce8\u610f\u4ec0\u4e48\uff1f<\/em><\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u6682\u65f6\u964d\u4f4e\u7a0e\u7387\u7ed9\u53d1\u884c\u548c\u5151\u6362\u4ee3\u91d1\u5238\u7684\u4f01\u4e1a\u5e26\u6765\u4e86\u66f4\u591a\u6311\u6218\u3002\u5355\u4e00\u7528\u9014\u4ee3\u91d1\u5238\uff08Einzweck-Gutscheine\uff09\u5728\u53d1\u884c\u65f6\u5df2\u7ecf\u786e\u5b9a\u4e86\u9002\u7528\u7a0e\u7387\u548c\u670d\u52a1\u5730\u70b9\uff0c\u4e4b\u540e\u7684\u5151\u6362\u65f6\u95f4\u4e0e\u589e\u503c\u7a0e\u65e0\u5173\uff0c\u56e0\u6b64\u65e0\u9700\u66f4\u6b63\u3002<\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0 \u591a\u7528\u9014\u4ee3\u91d1\u5377\uff08Mehrzweck-Gutscheine\uff09\u53ef\u4ee5\u7ee7\u7eed\u53d1\u884c\u3002\u4f46\u662f\u5151\u6362\u65f6\u5e94\u6ce8\u610f\u9002\u7528\u54ea\u79cd\u7a0e\u7387\u3002\u9488\u5bf9\u4ee3\u91d1\u5238\u7684\u5f81\u7a0e\uff0c\u5f53\u524d\u7684\u8054\u90a6\u8d22\u653f\u90e8\u6307\u4ee4\u8349\u6848\u5236\u5b9a\u4e86\u4e00\u4e2a\u6708\u7684\u8fc7\u6e21\u671f\u4ee5\u53ca\u5fc5\u8981\u66f4\u6b63\u7684\u7b80\u5316\u65b9\u6848\u3002\u5982\u679c\u4f01\u4e1a\u57282020\u5e747\u67081\u65e5\u81f32020\u5e748\u670831\u65e5\u4e4b\u95f4\u507f\u8fd8\u5176\u53d1\u884c\u7684\u4ee3\u91d1\u5238\uff0c\u5e76\u4e14\u76f8\u5173\u6536\u5165\u9002\u7528\u4e00\u822c\u7a0e\u7387\uff0c\u5219\u589e\u503c\u7a0e\u6309\u71672020\u5e746\u670830\u65e5\u4e4b\u524d\u9002\u7528\u768419\uff05\u7a0e\u7387\u8fdb\u884c\u66f4\u6b63\u3002\u5982\u679c\u57282020\u5e748\u670831\u65e5\u4e4b\u540e\u507f\u8fd8\u4ee3\u91d1\u5238\uff0c\u5219\u5e94\u6309\u7167\u81ea2020\u5e747\u67081\u65e5\u8d77\u9002\u7528\u768416\uff05\u4e00\u822c\u7a0e\u7387\u66f4\u6b63\u589e\u503c\u7a0e\u3002<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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