{"id":24724,"date":"2026-10-26T05:00:56","date_gmt":"2026-10-25T21:00:56","guid":{"rendered":"https:\/\/beso.sg\/2026\/10\/26\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%e8%af%81%e6%98%8e%ef%bc%88cor%ef%bc%89%ef%bc%9airas%e7%94%b3%e8%af%b7%e6%b5%81%e7%a8%8b%e3%80%81%e8%b5%84%e6%a0%bc%e6%9d%a1%e4%bb%b6\/"},"modified":"2026-10-27T05:18:18","modified_gmt":"2026-10-26T21:18:18","slug":"%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%e8%af%81%e6%98%8e-iras%e7%94%b3%e8%af%b7-2027%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/beso.sg\/zh-hans\/2026\/10\/26\/%e6%96%b0%e5%8a%a0%e5%9d%a1%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%e8%af%81%e6%98%8e-iras%e7%94%b3%e8%af%b7-2027%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09\uff1aIRAS\u7533\u8bf7\u6d41\u7a0b\u3001\u8d44\u683c\u6761\u4ef6\u53ca\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\uff082027\u5e74\u6307\u5357\uff09"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-12xvk-53d8307479a24c96e0310f65890fad10 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-24724'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvguo9na-dba320517a967a7c1e5cd494659d07a1\">\n#top .flex_column.av-lvguo9na-dba320517a967a7c1e5cd494659d07a1{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.flex_column.av-lvguo9na-dba320517a967a7c1e5cd494659d07a1{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n.responsive #top #wrap_all .flex_column.av-lvguo9na-dba320517a967a7c1e5cd494659d07a1{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n<\/style>\n<div 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avia-builder-el-no-sibling  av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  ><span class=\"heading-wrap\">\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09\uff1aIRAS\u7533\u8bf7\u6d41\u7a0b\u3001\u8d44\u683c\u6761\u4ef6\u53ca\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\uff082027\u5e74\u6307\u5357\uff09<\/span><\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3doqg-e7dd969e905d88fe539f533e755ad70f\">\n.flex_column.av-3doqg-e7dd969e905d88fe539f533e755ad70f{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3doqg-e7dd969e905d88fe539f533e755ad70f av_one_full  avia-builder-el-3  el_after_av_one_full  el_before_av_one_full  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgulzvn-760a3e836b0da484a6a3cd19d426bccb\">\n#top .hr.hr-invisible.av-lvgulzvn-760a3e836b0da484a6a3cd19d426bccb{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lvgulzvn-760a3e836b0da484a6a3cd19d426bccb hr-invisible  avia-builder-el-4  el_before_av_image  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvwkyjvy-685f0853a21cca5eabad7e4227269c61\">\n.avia-image-container.av-lvwkyjvy-685f0853a21cca5eabad7e4227269c61 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lvwkyjvy-685f0853a21cca5eabad7e4227269c61 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lvwkyjvy-685f0853a21cca5eabad7e4227269c61 av-styling- avia-align-center  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img fetchpriority=\"high\" class='wp-image-24731 avia-img-lazy-loading-not-24731 avia_image ' src='https:\/\/beso.sg\/wp-content\/uploads\/2026\/10\/Singapore-Tax-Residency-Certificate-Guide-1030x580.png' alt='\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660eCOR\u7533\u8bf7\u3001IRAS\u8d44\u683c\u5ba1\u6838\u53ca\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4f18\u60e0\u6307\u5357' title='\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09\u7533\u8bf7\u6307\u53572027\uff5c\u767e\u9996\u65b0\u52a0\u5761'  height=\"580\" width=\"1030\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-olac-a3d6b8773a94ab7deaba8843d26ad0d2\">\n.flex_column.av-olac-a3d6b8773a94ab7deaba8843d26ad0d2{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-olac-a3d6b8773a94ab7deaba8843d26ad0d2 av_one_full  avia-builder-el-6  el_after_av_one_full  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgulzvn-1-753085fb39ad810d9d000c346db31999\">\n#top .hr.hr-invisible.av-lvgulzvn-1-753085fb39ad810d9d000c346db31999{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-lvgulzvn-1-753085fb39ad810d9d000c346db31999 hr-invisible  avia-builder-el-7  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb\">\n#top .av_textblock_section.av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb .avia_textblock{\nfont-size:20px;\n}\n<\/style>\n<section  class='av_textblock_section av-lvgudnlu-58ccab5c5898fa6cb6444aa494dd4afb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09\uff1a2027\u5e74\u4f01\u4e1a\u7533\u8bf7\u5b8c\u6574\u6307\u5357<\/h2>\n<p>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08Certificate of Residence\uff0c\u7b80\u79f0COR\uff09\u662f\u7531\u65b0\u52a0\u5761\u56fd\u5185\u7a0e\u52a1\u5c40\uff08Inland Revenue Authority of Singapore\uff0c\u7b80\u79f0IRAS\uff09\u7b7e\u53d1\u7684\u5b98\u65b9\u6587\u4ef6\uff0c\u7528\u4e8e\u8bc1\u660e\u4f01\u4e1a\u5728\u6307\u5b9a\u65e5\u5386\u5e74\u5ea6\u5c5e\u4e8e\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<p>\u5bf9\u4e8e\u4ece\u6d77\u5916\u53d6\u5f97\u6536\u5165\u3001\u5f00\u5c55\u8de8\u5883\u8d38\u6613\u6216\u6301\u6709\u5883\u5916\u6295\u8d44\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u53ef\u80fd\u662f\u7533\u8bf7\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08Double Taxation Agreement\uff0c\u7b80\u79f0DTA\uff09\u4f18\u60e0\u7684\u91cd\u8981\u6587\u4ef6\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u65b0\u52a0\u5761\u516c\u53f8\u4ece\u6d77\u5916\u53d6\u5f97\u80a1\u606f\u3001\u5229\u606f\u6216\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u65f6\uff0c\u53ef\u80fd\u9700\u8981\u5411\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u63d0\u4f9bCOR\uff0c\u4ee5\u7533\u8bf7\u9002\u7528\u7684\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7a0e\u7387\u3002<\/p>\n<p>\u4f46\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c<strong>\u5728\u65b0\u52a0\u5761\u6ce8\u518c\u6210\u7acb\u516c\u53f8\uff0c\u5e76\u4e0d\u4ee3\u8868\u8be5\u516c\u53f8\u81ea\u52a8\u6210\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002<\/strong><\/p>\n<p>\u672c2027\u5e74\u6307\u5357\u5c06\u4ecb\u7ecd\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7684\u7533\u8bf7\u8d44\u683c\u3001IRAS\u5ba1\u6838\u6807\u51c6\u3001\u7533\u8bf7\u6d41\u7a0b\u3001\u6240\u9700\u8d44\u6599\u3001\u5904\u7406\u65f6\u95f4\u3001\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\uff0c\u4ee5\u53ca\u5e38\u89c1\u7533\u8bf7\u9519\u8bef\u3002<\/p>\n<p>\u5982\u9700\u4e13\u4e1a\u534f\u52a9\uff0c\u53ef\u4e86\u89e3\u767e\u9996\u65b0\u52a0\u5761\u63d0\u4f9b\u7684<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/%e5%b1%85%e4%bd%8f%e8%af%81-cor\/\">\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u670d\u52a1<\/a>\u3002<\/p>\n<h2>\u4ec0\u4e48\u662f\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09\uff1f<\/h2>\n<p>\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u662fIRAS\u7b7e\u53d1\u7684\u5b98\u65b9\u8bc1\u660e\u6587\u4ef6\uff0c\u786e\u8ba4\u4f01\u4e1a\u5728\u6307\u5b9a\u65e5\u5386\u5e74\u5ea6\u7b26\u5408\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002<\/p>\n<p>\u4f01\u4e1a\u901a\u5e38\u9700\u8981\u4f7f\u7528COR\u5411\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u76f8\u5173\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4f18\u60e0\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u4e00\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u5411\u6d77\u5916\u5ba2\u6237\u6536\u53d6\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u8be5\u6536\u5165\u53ef\u80fd\u5728\u4ed8\u6b3e\u56fd\u5bb6\u88ab\u5f81\u6536\u9884\u63d0\u7a0e\uff08Withholding Tax\uff09\u3002<\/p>\n<p>\u5982\u679c\u65b0\u52a0\u5761\u4e0e\u8be5\u56fd\u5bb6\u7b7e\u8ba2\u7684\u7a0e\u6536\u534f\u5b9a\u89c4\u5b9a\u8f83\u4f4e\u7684\u9884\u63d0\u7a0e\u7387\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u4f01\u4e1a\u4fbf\u53ef\u80fd\u7533\u8bf7\u4eab\u53d7\u8be5\u4f18\u60e0\u3002<\/p>\n<p>\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u6216\u4ed8\u6b3e\u65b9\u53ef\u80fd\u8981\u6c42\u4f01\u4e1a\u63d0\u4f9b\u65b0\u52a0\u5761COR\uff0c\u4ee5\u8bc1\u660e\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002<\/p>\n<p>\u4e0d\u8fc7\uff0cCOR\u672c\u8eab\u5e76\u4e0d\u4ee3\u8868\u4f01\u4e1a\u53ef\u4ee5\u81ea\u52a8\u514d\u7a0e\uff0c\u4e5f\u4e0d\u4fdd\u8bc1\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u4e00\u5b9a\u6279\u51c6\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3002<\/p>\n<h2>\u54ea\u4e9b\u516c\u53f8\u7b26\u5408\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u8d44\u683c\uff1f<\/h2>\n<p>\u4f01\u4e1a\u7533\u8bf7COR\u7684\u57fa\u672c\u6761\u4ef6\uff0c\u662f\u5fc5\u987b\u8bc1\u660e\u5176\u5728\u76f8\u5173\u65e5\u5386\u5e74\u5ea6\u5c5e\u4e8e\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<h3>1. \u5728\u65b0\u52a0\u5761\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8<\/h3>\n<p>\u65b0\u52a0\u5761\u6ce8\u518c\u516c\u53f8\u5982\u679c\u5176\u4e1a\u52a1\u7684\u63a7\u5236\u4e0e\u7ba1\u7406\uff08Control and Management\uff09\u5b9e\u9645\u5728\u65b0\u52a0\u5761\u8fdb\u884c\uff0c\u901a\u5e38\u53ef\u80fd\u7b26\u5408\u7a0e\u52a1\u5c45\u6c11\u8d44\u683c\u3002<\/p>\n<p>IRAS\u4f1a\u6839\u636e\u516c\u53f8\u7684\u5b9e\u9645\u60c5\u51b5\u5224\u65ad\uff0c\u5305\u62ec\u91cd\u5927\u5546\u4e1a\u51b3\u7b56\u5728\u54ea\u91cc\u5236\u5b9a\uff0c\u4ee5\u53ca\u4f01\u4e1a\u5982\u4f55\u8fdb\u884c\u7ba1\u7406\u3002<\/p>\n<p>\u4ee5\u4e0b\u60c5\u51b5\u5e76\u4e0d\u8db3\u4ee5\u5355\u72ec\u8bc1\u660e\u516c\u53f8\u5177\u6709\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff1a<\/p>\n<ul>\n<li>\u516c\u53f8\u5728\u65b0\u52a0\u5761\u6ce8\u518c\u6210\u7acb\u3002<\/li>\n<li>\u516c\u53f8\u62e5\u6709\u65b0\u52a0\u5761\u6ce8\u518c\u5730\u5740\u3002<\/li>\n<li>\u516c\u53f8\u8058\u8bf7\u4e86\u4e00\u540d\u65b0\u52a0\u5761\u672c\u5730\u8463\u4e8b\u3002<\/li>\n<li>\u516c\u53f8\u5728\u65b0\u52a0\u5761\u5f00\u8bbe\u94f6\u884c\u8d26\u6237\u3002<\/li>\n<\/ul>\n<p>IRAS\u66f4\u5173\u6ce8\u516c\u53f8\u5b9e\u9645\u7684\u63a7\u5236\u3001\u7ba1\u7406\u53ca\u6218\u7565\u51b3\u7b56\u6d3b\u52a8\u3002<\/p>\n<h3>2. \u5916\u8d44\u6295\u8d44\u63a7\u80a1\u516c\u53f8<\/h3>\n<p>\u5bf9\u4e8e\u4e3b\u8981\u53d6\u5f97\u88ab\u52a8\u6536\u5165\u6216\u6d77\u5916\u6765\u6e90\u6536\u5165\u7684\u5916\u8d44\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff0cIRAS\u901a\u5e38\u4f1a\u8fdb\u884c\u66f4\u4e25\u683c\u7684\u5ba1\u6838\u3002<\/p>\n<p>\u5982\u679c\u516c\u53f8\u4ec5\u6309\u7167\u6d77\u5916\u80a1\u4e1c\u6216\u5173\u8054\u516c\u53f8\u7684\u6307\u793a\u8fd0\u4f5c\uff0c\u901a\u5e38\u96be\u4ee5\u8bc1\u660e\u5176\u63a7\u5236\u4e0e\u7ba1\u7406\u5b9e\u9645\u5728\u65b0\u52a0\u5761\u8fdb\u884c\u3002<\/p>\n<p>\u4e0d\u8fc7\uff0c\u5982\u679c\u516c\u53f8\u80fd\u591f\u8bc1\u660e\u5176\u5b9e\u9645\u63a7\u5236\u4e0e\u7ba1\u7406\u5728\u65b0\u52a0\u5761\u8fdb\u884c\uff0c\u5e76\u4e14\u5728\u65b0\u52a0\u5761\u8bbe\u7acb\u4e1a\u52a1\u5177\u6709\u5408\u7406\u5546\u4e1a\u539f\u56e0\uff0cIRAS\u53ef\u80fd\u6839\u636e\u5177\u4f53\u60c5\u51b5\u8003\u8651\u5176\u7a0e\u52a1\u5c45\u6c11\u8d44\u683c\u3002<\/p>\n<p>\u76f8\u5173\u56e0\u7d20\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u91cd\u5927\u5546\u4e1a\u51b3\u7b56\u5728\u65b0\u52a0\u5761\u5236\u5b9a\u3002<\/li>\n<li>\u8463\u4e8b\u4f1a\u5728\u65b0\u52a0\u5761\u53ec\u5f00\u5e76\u4f5c\u51fa\u5b9e\u8d28\u51b3\u7b56\u3002<\/li>\n<li>\u516c\u53f8\u5728\u65b0\u52a0\u5761\u8bbe\u6709\u5b9e\u9645\u627f\u62c5\u7ba1\u7406\u804c\u8d23\u7684\u6267\u884c\u8463\u4e8b\u3002<\/li>\n<li>\u516c\u53f8\u5728\u65b0\u52a0\u5761\u8058\u6709\u9996\u5e2d\u6267\u884c\u5b98\u3001\u9996\u5e2d\u8d22\u52a1\u5b98\u6216\u9996\u5e2d\u8fd0\u8425\u5b98\u7b49\u5173\u952e\u7ba1\u7406\u4eba\u5458\u3002<\/li>\n<li>\u516c\u53f8\u7531\u4f4d\u4e8e\u65b0\u52a0\u5761\u7684\u5173\u8054\u4f01\u4e1a\u5b9e\u9645\u7ba1\u7406\u3002<\/li>\n<\/ul>\n<p>\u8fd9\u4e9b\u56e0\u7d20\u9700\u8981\u7ed3\u5408\u516c\u53f8\u7684\u5b9e\u9645\u60c5\u51b5\u8fdb\u884c\u7efc\u5408\u8bc4\u4f30\uff0c\u4e0d\u80fd\u4fdd\u8bc1\u7533\u8bf7\u4e00\u5b9a\u83b7\u5f97\u6279\u51c6\u3002<\/p>\n<h3>3. \u4ee3\u540d\u6301\u6709\u516c\u53f8<\/h3>\n<p>\u5982\u679c\u516c\u53f8\u4ec5\u4ee5\u4ee3\u540d\u4eba\u8eab\u4efd\u4e3a\u5b9e\u9645\u53d7\u76ca\u4eba\u6301\u6709\u8d44\u4ea7\uff0c\u800c\u5e76\u975e\u76f8\u5173\u6536\u5165\u7684\u5b9e\u9645\u53d7\u76ca\u6240\u6709\u4eba\uff0c\u901a\u5e38\u4e0d\u7b26\u5408\u76f8\u5e94COR\u7533\u8bf7\u8d44\u683c\u3002<\/p>\n<h3>4. \u5916\u56fd\u516c\u53f8\u53ca\u65b0\u52a0\u5761\u5206\u516c\u53f8<\/h3>\n<p>\u5916\u56fd\u6ce8\u518c\u516c\u53f8\u53ca\u5176\u65b0\u52a0\u5761\u5206\u516c\u53f8\u4e00\u822c\u4e0d\u4f1a\u4ec5\u56e0\u5728\u65b0\u52a0\u5761\u5f00\u5c55\u4e1a\u52a1\u800c\u81ea\u52a8\u6210\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<p>\u5982\u679c\u4f01\u4e1a\u80fd\u591f\u8bc1\u660e\u5176\u63a7\u5236\u4e0e\u7ba1\u7406\u5b9e\u9645\u5728\u65b0\u52a0\u5761\u8fdb\u884c\uff0c\u5e76\u8bf4\u660e\u672a\u5728\u65b0\u52a0\u5761\u6ce8\u518c\u6210\u7acb\u72ec\u7acb\u516c\u53f8\u7684\u5408\u7406\u539f\u56e0\uff0cIRAS\u53ef\u80fd\u6839\u636e\u7279\u6b8a\u60c5\u51b5\u8fdb\u884c\u8bc4\u4f30\u3002<\/p>\n<h2>IRAS\u5982\u4f55\u5224\u65ad\u516c\u53f8\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff1f<\/h2>\n<p>IRAS\u5224\u65ad\u516c\u53f8\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u4e3b\u8981\u6807\u51c6\uff0c\u662f\u516c\u53f8\u4e1a\u52a1\u7684\u63a7\u5236\u4e0e\u7ba1\u7406\u5b9e\u9645\u5728\u54ea\u91cc\u8fdb\u884c\u3002<\/p>\n<p>\u63a7\u5236\u4e0e\u7ba1\u7406\u901a\u5e38\u6307\u6d89\u53ca\u516c\u53f8\u6574\u4f53\u7ecf\u8425\u65b9\u5411\u3001\u5546\u4e1a\u653f\u7b56\u53ca\u91cd\u5927\u51b3\u7b56\u7684\u6d3b\u52a8\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u65e5\u5e38\u884c\u653f\u5de5\u4f5c\u3002<\/p>\n<h3>\u8463\u4e8b\u4f1a\u4f1a\u8bae\u4e0e\u91cd\u5927\u5546\u4e1a\u51b3\u7b56<\/h3>\n<p>\u8463\u4e8b\u4f1a\u4f1a\u8bae\u7684\u5730\u70b9\u662fIRAS\u8003\u8651\u7684\u91cd\u8981\u56e0\u7d20\u4e4b\u4e00\uff0c\u5c24\u5176\u662f\u5728\u4f1a\u8bae\u4e2d\u4f5c\u51fa\u5b9e\u8d28\u6027\u6218\u7565\u51b3\u7b56\u7684\u60c5\u51b5\u4e0b\u3002<\/p>\n<p>IRAS\u53ef\u80fd\u8003\u8651\uff1a<\/p>\n<ul>\n<li>\u8463\u4e8b\u4f1a\u4f1a\u8bae\u5728\u54ea\u91cc\u4e3e\u884c\u3002<\/li>\n<li>\u8463\u4e8b\u5b9e\u9645\u8eab\u5904\u54ea\u4e2a\u56fd\u5bb6\u3002<\/li>\n<li>\u91cd\u5927\u5546\u4e1a\u51b3\u7b56\u7531\u8c01\u5236\u5b9a\u3002<\/li>\n<li>\u8463\u4e8b\u662f\u5426\u771f\u6b63\u53c2\u4e0e\u51b3\u7b56\u3002<\/li>\n<li>\u516c\u53f8\u7684\u7ecf\u8425\u653f\u7b56\u4e0e\u6218\u7565\u5728\u54ea\u91cc\u786e\u5b9a\u3002<\/li>\n<\/ul>\n<p>\u5bf9\u4e8e\u901a\u8fc7\u89c6\u9891\u4f1a\u8bae\u53ec\u5f00\u7684\u8463\u4e8b\u4f1a\uff0cIRAS\u53ef\u80fd\u8fdb\u4e00\u6b65\u8bc4\u4f30\u8463\u4e8b\u6240\u5728\u5730\u53ca\u5b9e\u9645\u51b3\u7b56\u60c5\u51b5\u3002<\/p>\n<h3>\u516c\u53f8\u9700\u8981\u4fdd\u7559\u54ea\u4e9b\u8bc1\u660e\u8d44\u6599\uff1f<\/h3>\n<p>\u6839\u636e\u4f01\u4e1a\u60c5\u51b5\uff0c\u53ef\u80fd\u9700\u8981\u51c6\u5907\uff1a<\/p>\n<ul>\n<li>\u8463\u4e8b\u4f1a\u4f1a\u8bae\u8bb0\u5f55\u53ca\u51b3\u8bae\u3002<\/li>\n<li>\u8463\u4e8b\u548c\u7ba1\u7406\u4eba\u5458\u8d44\u6599\u3002<\/li>\n<li>\u516c\u53f8\u7ba1\u7406\u67b6\u6784\u8bf4\u660e\u3002<\/li>\n<li>\u91cd\u5927\u5546\u4e1a\u51b3\u7b56\u7684\u76f8\u5173\u8bb0\u5f55\u3002<\/li>\n<li>\u65b0\u52a0\u5761\u5b9e\u9645\u7ecf\u8425\u6d3b\u52a8\u8d44\u6599\u3002<\/li>\n<li>\u672c\u5730\u5458\u5de5\u53ca\u5173\u8054\u7ba1\u7406\u516c\u53f8\u7684\u8d44\u6599\u3002<\/li>\n<\/ul>\n<p>\u5b8c\u5584\u7684\u8d22\u52a1\u8bb0\u5f55\u548c\u516c\u53f8\u6cbb\u7406\u6587\u4ef6\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7a0e\u52a1\u5ba1\u6838\u65f6\u63d0\u4f9b\u53ef\u9760\u8bc1\u660e\u3002<\/p>\n<p>\u767e\u9996\u65b0\u52a0\u5761\u63d0\u4f9b<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1\/\">\u65b0\u52a0\u5761\u4f1a\u8ba1\u670d\u52a1<\/a>\uff0c\u534f\u52a9\u4f01\u4e1a\u7ef4\u62a4\u8d22\u52a1\u8bb0\u5f55\u53ca\u5904\u7406\u8d22\u52a1\u62a5\u544a\u5de5\u4f5c\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u6709\u54ea\u4e9b\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\uff1f<\/h2>\n<p>\u65b0\u52a0\u5761\u4e0e\u591a\u4e2a\u56fd\u5bb6\u53ca\u5730\u533a\u7b7e\u8ba2\u4e86\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u65e8\u5728\u51cf\u5c11\u8de8\u5883\u6536\u5165\u91cd\u590d\u5f81\u7a0e\u7684\u98ce\u9669\uff0c\u5e76\u660e\u786e\u4e0d\u540c\u7a0e\u52a1\u7ba1\u8f96\u533a\u4e4b\u95f4\u7684\u5f81\u7a0e\u6743\u3002<\/p>\n<p>\u7b26\u5408\u6761\u4ef6\u7684\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u4f01\u4e1a\u53ef\u4ee5\u6839\u636e\u76f8\u5173\u534f\u5b9a\u7533\u8bf7\u9002\u7528\u7684\u7a0e\u52a1\u4f18\u60e0\u3002<\/p>\n<h3>1. \u964d\u4f4e\u6d77\u5916\u9884\u63d0\u7a0e<\/h3>\n<p>\u90e8\u5206\u7a0e\u6536\u534f\u5b9a\u5141\u8bb8\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u5bf9\u7279\u5b9a\u6536\u5165\u9002\u7528\u8f83\u4f4e\u7684\u9884\u63d0\u7a0e\u7387\u3002<\/p>\n<p>\u8fd9\u4e9b\u6536\u5165\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u6d77\u5916\u80a1\u606f\u6536\u5165\u3002<\/li>\n<li>\u6d77\u5916\u5229\u606f\u6536\u5165\u3002<\/li>\n<li>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3002<\/li>\n<li>\u5176\u4ed6\u7b26\u5408\u76f8\u5173\u534f\u5b9a\u89c4\u5b9a\u7684\u6536\u5165\u3002<\/li>\n<\/ul>\n<p>\u4f8b\u5982\uff0c\u5047\u8bbe\u67d0\u5916\u56fd\u7a0e\u52a1\u7ba1\u8f96\u533a\u5bf9\u7279\u5b9a\u4ed8\u6b3e\u5f81\u653620%\u7684\u9884\u63d0\u7a0e\uff0c\u800c\u9002\u7528\u7a0e\u6536\u534f\u5b9a\u5141\u8bb8\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u4eab\u53d710%\u7684\u7a0e\u7387\uff0c\u4f01\u4e1a\u4fbf\u53ef\u80fd\u7533\u8bf7\u8f83\u4f4e\u7a0e\u7387\u3002<\/p>\n<p>\u4e0a\u8ff0\u6570\u5b57\u4ec5\u4e3a\u8bf4\u660e\u793a\u4f8b\uff0c\u5b9e\u9645\u7a0e\u7387\u53d6\u51b3\u4e8e\u76f8\u5173\u56fd\u5bb6\u3001\u6536\u5165\u7c7b\u522b\u53ca\u534f\u5b9a\u6761\u6b3e\u3002<\/p>\n<h3>2. \u51cf\u8f7b\u53cc\u91cd\u5f81\u7a0e<\/h3>\n<p>\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u53ef\u4ee5\u660e\u786e\u76f8\u5173\u6536\u5165\u7684\u5f81\u7a0e\u6743\u5f52\u5c5e\uff0c\u5e76\u5728\u9002\u7528\u60c5\u51b5\u4e0b\u63d0\u4f9b\u51cf\u514d\u53cc\u91cd\u5f81\u7a0e\u7684\u673a\u5236\u3002<\/p>\n<p>\u5177\u4f53\u65b9\u5f0f\u53ef\u80fd\u5305\u62ec\u7a0e\u6536\u62b5\u514d\u3001\u514d\u7a0e\u6216\u5176\u4ed6\u7b26\u5408\u534f\u5b9a\u89c4\u5b9a\u7684\u5b89\u6392\u3002<\/p>\n<h3>3. \u652f\u6301\u6d77\u5916\u7a0e\u52a1\u7533\u62a5<\/h3>\n<p>\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u3001\u4ed8\u6b3e\u673a\u6784\u6216\u5546\u4e1a\u5408\u4f5c\u4f19\u4f34\u53ef\u80fd\u8981\u6c42\u4f01\u4e1a\u63d0\u4f9bCOR\uff0c\u4ee5\u786e\u8ba4\u5176\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002<\/p>\n<p>\u90e8\u5206\u56fd\u5bb6\u8fd8\u53ef\u80fd\u8981\u6c42\u63d0\u4ea4\u989d\u5916\u7684\u7a0e\u52a1\u7533\u8bf7\u8868\u3001\u53d7\u76ca\u6240\u6709\u6743\u58f0\u660e\u6216\u5176\u4ed6\u8bc1\u660e\u8d44\u6599\u3002<\/p>\n<p>\u56e0\u6b64\uff0cCOR\u901a\u5e38\u53ea\u662f\u7533\u8bf7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u6240\u9700\u6587\u4ef6\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<h2>\u5982\u4f55\u5411IRAS\u7533\u8bf7\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff1f<\/h2>\n<p>\u4f01\u4e1a\u901a\u5e38\u53ef\u4ee5\u901a\u8fc7IRAS\u7684myTax Portal\u5728\u7ebf\u63d0\u4ea4COR\u7533\u8bf7\u3002<\/p>\n<h3>\u7b2c\u4e00\u6b65\uff1a\u786e\u8ba4\u516c\u53f8\u7a0e\u52a1\u5c45\u6c11\u8d44\u683c<\/h3>\n<p>\u4f01\u4e1a\u5e94\u9996\u5148\u786e\u8ba4\uff0c\u5728\u7533\u8bf7\u6240\u6d89\u53ca\u7684\u65e5\u5386\u5e74\u5ea6\u5185\uff0c\u516c\u53f8\u662f\u5426\u7b26\u5408\u65b0\u52a0\u5761\u63a7\u5236\u4e0e\u7ba1\u7406\u7684\u76f8\u5173\u8981\u6c42\u3002<\/p>\n<p>\u5916\u8d44\u6295\u8d44\u63a7\u80a1\u516c\u53f8\u53ca\u8de8\u5883\u7ba1\u7406\u4f01\u4e1a\u5c24\u5176\u9700\u8981\u4ed4\u7ec6\u8bc4\u4f30\u3002<\/p>\n<h3>\u7b2c\u4e8c\u6b65\uff1a\u786e\u5b9a\u7533\u8bf7\u5e74\u5ea6\u53ca\u5916\u56fd\u7a0e\u52a1\u7ba1\u8f96\u533a<\/h3>\n<p>\u4f01\u4e1a\u9700\u8981\u786e\u8ba4\uff1a<\/p>\n<ul>\n<li>\u9700\u8981\u7533\u8bf7COR\u7684\u65e5\u5386\u5e74\u5ea6\u3002<\/li>\n<li>\u51c6\u5907\u7533\u8bf7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7684\u56fd\u5bb6\u6216\u5730\u533a\u3002<\/li>\n<li>\u76f8\u5173\u6d77\u5916\u6536\u5165\u7684\u6027\u8d28\u3002<\/li>\n<li>\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u6216\u4ed8\u6b3e\u65b9\u7684\u8981\u6c42\u3002<\/li>\n<\/ul>\n<p>\u9700\u8981\u6ce8\u610f\uff0cCOR\u6240\u6d89\u53ca\u7684\u662f\u65e5\u5386\u5e74\u5ea6\uff0c\u4e0d\u5e94\u4e0e\u516c\u53f8\u7684\u8d22\u653f\u5e74\u5ea6\u6216\u8bfe\u7a0e\u5e74\u5ea6\u6df7\u6dc6\u3002<\/p>\n<h3>\u7b2c\u4e09\u6b65\uff1a\u51c6\u5907\u7533\u8bf7\u8d44\u6599<\/h3>\n<p>\u6839\u636e\u7533\u8bf7\u60c5\u51b5\uff0c\u53ef\u80fd\u9700\u8981\u4ee5\u4e0b\u8d44\u6599\uff1a<\/p>\n<ul>\n<li>\u516c\u53f8\u540d\u79f0\u53ca\u552f\u4e00\u5b9e\u4f53\u7f16\u53f7\uff08UEN\uff09\u3002<\/li>\n<li>\u7533\u8bf7COR\u7684\u65e5\u5386\u5e74\u5ea6\u3002<\/li>\n<li>\u76f8\u5173\u5916\u56fd\u7a0e\u52a1\u7ba1\u8f96\u533a\u3002<\/li>\n<li>\u6d77\u5916\u6536\u5165\u7684\u6027\u8d28\u53ca\u91d1\u989d\u3002<\/li>\n<li>\u5916\u56fd\u4ed8\u6b3e\u65b9\u8d44\u6599\u3002<\/li>\n<li>\u4ed8\u6b3e\u6216\u6c47\u6b3e\u76f8\u5173\u4fe1\u606f\u3002<\/li>\n<li>\u516c\u53f8\u63a7\u5236\u4e0e\u7ba1\u7406\u5728\u65b0\u52a0\u5761\u8fdb\u884c\u7684\u8bc1\u660e\u8d44\u6599\u3002<\/li>\n<\/ul>\n<p>IRAS\u53ef\u80fd\u6839\u636e\u5177\u4f53\u60c5\u51b5\u8981\u6c42\u989d\u5916\u8bf4\u660e\u6216\u8bc1\u660e\u6587\u4ef6\u3002<\/p>\n<h3>\u7b2c\u56db\u6b65\uff1a\u901a\u8fc7myTax Portal\u63d0\u4ea4\u7533\u8bf7<\/h3>\n<p>\u83b7\u5f97\u9002\u5f53\u6388\u6743\u7684\u516c\u53f8\u4ee3\u8868\u6216\u7a0e\u52a1\u4ee3\u7406\uff0c\u53ef\u4ee5\u767b\u5f55<a href=\"https:\/\/mytax.iras.gov.sg\/\">IRAS myTax Portal<\/a>\uff0c\u9009\u62e9\u76f8\u5173\u4f01\u4e1a\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u670d\u52a1\u3002<\/p>\n<p>\u63d0\u4ea4\u524d\u5e94\u6838\u5bf9\u516c\u53f8\u8d44\u6599\u3001\u7533\u8bf7\u5e74\u5ea6\u53ca\u6d77\u5916\u6536\u5165\u4fe1\u606f\u3002<\/p>\n<h3>\u7b2c\u4e94\u6b65\uff1a\u56de\u5e94IRAS\u8865\u5145\u8d44\u6599\u8981\u6c42<\/h3>\n<p>\u5982\u679cIRAS\u9700\u8981\u8fdb\u4e00\u6b65\u4e86\u89e3\u516c\u53f8\u7684\u7ba1\u7406\u67b6\u6784\u3001\u8463\u4e8b\u4f1a\u51b3\u7b56\u6216\u6d77\u5916\u6536\u5165\u60c5\u51b5\uff0c\u53ef\u80fd\u8981\u6c42\u4f01\u4e1a\u63d0\u4ea4\u8865\u5145\u8d44\u6599\u3002<\/p>\n<p>\u53ca\u65f6\u3001\u51c6\u786e\u5730\u56de\u590d\u6709\u52a9\u4e8e\u51cf\u5c11\u4e0d\u5fc5\u8981\u7684\u5904\u7406\u5ef6\u8bef\u3002<\/p>\n<h3>\u7b2c\u516d\u6b65\uff1a\u4e0b\u8f7d\u83b7\u6279\u7684COR<\/h3>\n<p>\u7533\u8bf7\u83b7\u5f97\u6279\u51c6\u540e\uff0c\u4f01\u4e1a\u901a\u5e38\u53ef\u4ee5\u901a\u8fc7myTax Portal\u76f8\u5173\u4f01\u4e1a\u7a0e\u52a1\u901a\u77e5\u6216\u4fe1\u51fd\u670d\u52a1\u53d6\u5f97\u7535\u5b50\u7248COR\u3002<\/p>\n<p>\u4f01\u4e1a\u53ef\u6309\u7167\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u6216\u4ed8\u6b3e\u65b9\u8981\u6c42\u63d0\u4ea4\u8be5\u6587\u4ef6\u3002<\/p>\n<h2>2027\u5e74\u5ea6\u7684COR\u53ef\u4ee5\u63d0\u524d\u7533\u8bf7\u5417\uff1f<\/h2>\n<p>\u6839\u636e\u622a\u81f32026\u5e7410\u6708\u5df2\u516c\u5e03\u7684IRAS\u89c4\u5219\uff0c\u4f01\u4e1a\u901a\u5e38\u53ef\u4ee5\u7533\u8bf7\u5f53\u524d\u65e5\u5386\u5e74\u5ea6\u53ca\u4e4b\u524d\u6700\u591a\u56db\u4e2a\u65e5\u5386\u5e74\u5ea6\u7684COR\u3002<\/p>\n<p>IRAS\u4e5f\u5141\u8bb8\u4f01\u4e1a\u4ece\u5f53\u5e7410\u6708\u5f00\u59cb\uff0c\u7533\u8bf7\u4e0b\u4e00\u65e5\u5386\u5e74\u5ea6\u7684COR\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u4f01\u4e1a\u4e00\u822c\u53ef\u4ee5\u4ece2026\u5e7410\u6708\u5f00\u59cb\u7533\u8bf72027\u5e74\u5ea6\u7684\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff0c\u4f46\u4ecd\u987b\u7b26\u5408\u76f8\u5173\u7533\u8bf7\u6761\u4ef6\u3002<\/p>\n<p>\u6700\u7ec8\u662f\u5426\u83b7\u6279\uff0c\u53d6\u51b3\u4e8e\u516c\u53f8\u662f\u5426\u7b26\u5408\u6307\u5b9a\u5e74\u5ea6\u7684\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8981\u6c42\u3002<\/p>\n<p>\u7531\u4e8e\u7a0e\u52a1\u89c4\u5219\u53ca\u7535\u5b50\u7533\u8bf7\u7cfb\u7edf\u53ef\u80fd\u66f4\u65b0\uff0c\u5efa\u8bae\u4f01\u4e1a\u63d0\u4ea4\u524d\u786e\u8ba4IRAS\u6700\u65b0\u89c4\u5b9a\u3002<\/p>\n<h2>IRAS\u5904\u7406COR\u7533\u8bf7\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f<\/h2>\n<p>\u6839\u636eIRAS\u516c\u5e03\u7684\u5904\u7406\u65f6\u95f4\uff0c\u6807\u51c6\u4f01\u4e1aCOR\u5728\u7ebf\u7533\u8bf7\u901a\u5e38\u5728\u6536\u5230\u7533\u8bf7\u540e\u7684\u4e03\u4e2a\u5de5\u4f5c\u65e5\u5185\u5904\u7406\u3002<\/p>\n<p>\u90e8\u5206\u9700\u8981\u901a\u8fc7\u6307\u5b9a\u4e66\u9762\u65b9\u5f0f\u63d0\u4ea4\u7684\u7533\u8bf7\uff0c\u901a\u5e38\u5728\u6536\u5230\u5b8c\u6574\u8d44\u6599\u540e\u7ea614\u4e2a\u5de5\u4f5c\u65e5\u5185\u5904\u7406\u3002<\/p>\n<p>\u5982\u679c\u7533\u8bf7\u6d89\u53ca\u590d\u6742\u7a0e\u52a1\u5c45\u6c11\u8d44\u683c\u95ee\u9898\uff0c\u6216IRAS\u8981\u6c42\u8865\u5145\u8d44\u6599\uff0c\u5b9e\u9645\u5904\u7406\u65f6\u95f4\u53ef\u80fd\u66f4\u957f\u3002<\/p>\n<p>\u4f01\u4e1a\u5e94\u5c3d\u65e9\u5b89\u6392\u7533\u8bf7\uff0c\u5c24\u5176\u662f\u5728\u9700\u8981\u6ee1\u8db3\u6d77\u5916\u9884\u63d0\u7a0e\u7533\u62a5\u671f\u9650\u6216\u5916\u56fd\u7a0e\u52a1\u673a\u5173\u6587\u4ef6\u63d0\u4ea4\u8981\u6c42\u7684\u60c5\u51b5\u4e0b\u3002<\/p>\n<h2>\u65b0\u52a0\u5761COR\u7533\u8bf7\u5e38\u89c1\u62d2\u6279\u6216\u5ef6\u8bef\u539f\u56e0<\/h2>\n<h3>1. \u516c\u53f8\u5b9e\u9645\u7531\u6d77\u5916\u63a7\u5236\u548c\u7ba1\u7406<\/h3>\n<p>\u5373\u4f7f\u516c\u53f8\u5728\u65b0\u52a0\u5761\u6ce8\u518c\uff0c\u5982\u679c\u91cd\u5927\u5546\u4e1a\u51b3\u7b56\u4e3b\u8981\u7531\u6d77\u5916\u8463\u4e8b\u6216\u80a1\u4e1c\u4f5c\u51fa\uff0c\u4e5f\u53ef\u80fd\u65e0\u6cd5\u7b26\u5408\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8981\u6c42\u3002<\/p>\n<h3>2. \u7f3a\u4e4f\u5b9e\u9645\u7ba1\u7406\u8bc1\u660e<\/h3>\n<p>\u5982\u679c\u516c\u53f8\u65e0\u6cd5\u63d0\u4f9b\u8463\u4e8b\u4f1a\u4f1a\u8bae\u8bb0\u5f55\u3001\u6218\u7565\u51b3\u7b56\u8d44\u6599\u6216\u7ba1\u7406\u5b89\u6392\u8bc1\u660e\uff0cIRAS\u53ef\u80fd\u65e0\u6cd5\u786e\u8ba4\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002<\/p>\n<h3>3. \u5916\u8d44\u6295\u8d44\u63a7\u80a1\u516c\u53f8\u4e0d\u7b26\u5408\u8981\u6c42<\/h3>\n<p>\u4e3b\u8981\u53d6\u5f97\u88ab\u52a8\u6536\u5165\u6216\u6d77\u5916\u6536\u5165\u7684\u5916\u8d44\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff0c\u53ef\u80fd\u9700\u8981\u6ee1\u8db3\u989d\u5916\u6761\u4ef6\u3002<\/p>\n<h3>4. \u4ee3\u540d\u6301\u6709\u5b89\u6392<\/h3>\n<p>\u4ec5\u4e3a\u5b9e\u9645\u53d7\u76ca\u4eba\u6301\u6709\u8d44\u4ea7\u7684\u4ee3\u540d\u516c\u53f8\uff0c\u901a\u5e38\u4e0d\u7b26\u5408\u76f8\u5173COR\u7533\u8bf7\u6761\u4ef6\u3002<\/p>\n<h3>5. \u7533\u8bf7\u8d44\u6599\u4e0d\u51c6\u786e<\/h3>\n<p>\u7533\u8bf7\u5e74\u5ea6\u3001\u5916\u56fd\u7a0e\u52a1\u7ba1\u8f96\u533a\u3001\u6536\u5165\u6027\u8d28\u6216\u516c\u53f8\u8d44\u6599\u586b\u5199\u9519\u8bef\uff0c\u53ef\u80fd\u5bfc\u81f4IRAS\u8981\u6c42\u8865\u5145\u8bf4\u660e\u3002<\/p>\n<h3>6. \u8bef\u89e3\u7a0e\u6536\u534f\u5b9a\u8d44\u683c<\/h3>\n<p>\u5373\u4f7f\u53d6\u5f97COR\uff0c\u4f01\u4e1a\u4ecd\u987b\u6ee1\u8db3\u76f8\u5173\u7a0e\u6536\u534f\u5b9a\u7684\u5176\u4ed6\u6761\u4ef6\uff0c\u5305\u62ec\u53ef\u80fd\u9002\u7528\u7684\u53d7\u76ca\u6240\u6709\u6743\u53ca\u53cd\u6ee5\u7528\u89c4\u5b9a\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u516c\u53f8\u6ce8\u518c\u4e0e\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/h2>\n<p>\u516c\u53f8\u6ce8\u518c\u548c\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u662f\u4e24\u4e2a\u4e0d\u540c\u7684\u6cd5\u5f8b\u53ca\u7a0e\u52a1\u6982\u5ff5\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6bd4\u8f83\u9879\u76ee<\/th>\n<th>\u65b0\u52a0\u5761\u516c\u53f8\u6ce8\u518c<\/th>\n<th>\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4e3b\u8981\u76ee\u7684<\/td>\n<td>\u6210\u7acb\u5177\u6709\u6cd5\u5f8b\u5730\u4f4d\u7684\u516c\u53f8<\/td>\n<td>\u8bc1\u660e\u6307\u5b9a\u5e74\u5ea6\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd<\/td>\n<\/tr>\n<tr>\n<td>\u4e3b\u7ba1\u673a\u5173<\/td>\n<td>ACRA<\/td>\n<td>IRAS<\/td>\n<\/tr>\n<tr>\n<td>\u4e3b\u8981\u5224\u65ad\u6807\u51c6<\/td>\n<td>\u662f\u5426\u7b26\u5408\u516c\u53f8\u6ce8\u518c\u8981\u6c42<\/td>\n<td>\u516c\u53f8\u5b9e\u9645\u63a7\u5236\u4e0e\u7ba1\u7406\u6240\u5728\u5730<\/td>\n<\/tr>\n<tr>\n<td>\u6709\u6548\u671f\u95f4<\/td>\n<td>\u516c\u53f8\u7ef4\u6301\u6ce8\u518c\u671f\u95f4<\/td>\n<td>\u6307\u5b9a\u65e5\u5386\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u662f\u5426\u81ea\u52a8\u53d6\u5f97<\/td>\n<td>\u6ce8\u518c\u6210\u529f\u540e\u6210\u7acb\u6cd5\u5f8b\u5b9e\u4f53<\/td>\n<td>\u516c\u53f8\u6ce8\u518c\u4e0d\u4ee3\u8868\u81ea\u52a8\u7b26\u5408\u8d44\u683c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u56e0\u6b64\uff0c\u4e00\u5bb6\u5728\u65b0\u52a0\u5761\u5408\u6cd5\u6ce8\u518c\u7684\u516c\u53f8\uff0c\u4ecd\u6709\u53ef\u80fd\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u65b9\u9762\u88ab\u89c6\u4e3a\u975e\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<h2>COR\u4e0e\u6d77\u5916\u6536\u5165\u53ca\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u6709\u4ec0\u4e48\u5173\u7cfb\uff1f<\/h2>\n<p>COR\u4e3b\u8981\u7528\u4e8e\u8bc1\u660e\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff0c\u5e76\u652f\u6301\u76f8\u5173\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7533\u8bf7\u3002<\/p>\n<p>\u5b83\u4e0d\u80fd\u4ee3\u66ff\u4f01\u4e1a\u7684\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u4e49\u52a1\u3002<\/p>\n<p>\u6d77\u5916\u6765\u6e90\u6536\u5165\u5728\u65b0\u52a0\u5761\u7684\u7a0e\u52a1\u5904\u7406\uff0c\u53d6\u51b3\u4e8e\u6536\u5165\u6027\u8d28\u3001\u662f\u5426\u6c47\u5165\u6216\u88ab\u89c6\u4e3a\u5728\u65b0\u52a0\u5761\u6536\u5230\u3001\u9002\u7528\u7684\u514d\u7a0e\u6761\u4ef6\u3001\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u53ca\u5176\u4ed6\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/p>\n<p>\u4f01\u4e1a\u5e94\u540c\u65f6\u5173\u6ce8\u6d77\u5916\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u53ca\u65b0\u52a0\u5761\u672c\u5730\u7a0e\u52a1\u7533\u62a5\u8d23\u4efb\u3002<\/p>\n<p>\u767e\u9996\u65b0\u52a0\u5761\u63d0\u4f9b<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/%e4%bc%81%e4%b8%9a%e6%89%80%e5%be%97%e7%a8%8e%e7%94%b3%e6%8a%a5-c-c-s\/\">\u65b0\u52a0\u5761\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u670d\u52a1<\/a>\uff0c\u534f\u52a9\u4f01\u4e1a\u5904\u7406\u76f8\u5173\u5e74\u5ea6\u7a0e\u52a1\u7533\u62a5\u5de5\u4f5c\u3002<\/p>\n<p>\u5982\u9700\u66f4\u5168\u9762\u7684\u7a0e\u52a1\u652f\u6301\uff0c\u53ef\u4e86\u89e3\u6211\u4eec\u7684<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/\">\u65b0\u52a0\u5761\u7a0e\u52a1\u670d\u52a1<\/a>\u3002<\/p>\n<h2>\u767e\u9996\u65b0\u52a0\u5761\u5982\u4f55\u534f\u52a9\u4f01\u4e1a\u7533\u8bf7\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff1f<\/h2>\n<p>\u767e\u9996\u65b0\u52a0\u5761\uff08BESO Corporate Services Pte. Ltd.\uff09\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u65b0\u52a0\u5761\u516c\u53f8\u7a0e\u52a1\u5408\u89c4\u53ca\u8de8\u5883\u7a0e\u52a1\u6587\u4ef6\u76f8\u5173\u670d\u52a1\u3002<\/p>\n<p>\u9700\u8981\u7533\u8bf7\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7684\u4f01\u4e1a\uff0c\u53ef\u4ee5\u4e86\u89e3\u6211\u4eec\u7684<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/%e5%b1%85%e4%bd%8f%e8%af%81-cor\/\">\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u670d\u52a1<\/a>\uff0c\u5305\u62ec\u534f\u52a9\u51c6\u5907\u53ca\u901a\u8fc7\u83b7\u6388\u6743\u6e20\u9053\u5411IRAS\u63d0\u4ea4\u7533\u8bf7\u3002<\/p>\n<p>\u6839\u636e\u53cc\u65b9\u7ea6\u5b9a\u7684\u670d\u52a1\u8303\u56f4\uff0c\u6211\u4eec\u53ef\u4ee5\u534f\u52a9\uff1a<\/p>\n<ul>\n<li>\u521d\u6b65\u8bc4\u4f30\u4f01\u4e1aCOR\u7533\u8bf7\u8d44\u683c\u3002<\/li>\n<li>\u786e\u8ba4\u9002\u5f53\u7684\u7533\u8bf7\u5e74\u5ea6\u53ca\u5916\u56fd\u7a0e\u52a1\u7ba1\u8f96\u533a\u3002<\/li>\n<li>\u534f\u8c03\u53ca\u51c6\u5907\u76f8\u5173\u8bc1\u660e\u8d44\u6599\u3002<\/li>\n<li>\u901a\u8fc7\u83b7\u6388\u6743\u6e20\u9053\u51c6\u5907\u548c\u63d0\u4ea4\u7533\u8bf7\u3002<\/li>\n<li>\u534f\u52a9\u56de\u5e94IRAS\u8865\u5145\u8d44\u6599\u8981\u6c42\u3002<\/li>\n<li>\u534f\u8c03\u76f8\u5173\u4f01\u4e1a\u7a0e\u52a1\u5408\u89c4\u4e8b\u9879\u3002<\/li>\n<\/ul>\n<p>\u5bf9\u4e8e\u6709\u5176\u4ed6\u7a0e\u52a1\u9700\u6c42\u7684\u4f01\u4e1a\uff0c\u767e\u9996\u65b0\u52a0\u5761\u4e5f\u63d0\u4f9b<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/\">\u4f01\u4e1a\u7a0e\u52a1\u670d\u52a1<\/a>\u53ca<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/%e4%bc%81%e4%b8%9a%e6%89%80%e5%be%97%e7%a8%8e%e7%94%b3%e6%8a%a5-c-c-s\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u670d\u52a1<\/a>\u3002<\/p>\n<p>\u9700\u8981\u7ef4\u62a4\u5b8c\u6574\u8d22\u52a1\u8bb0\u5f55\u7684\u4f01\u4e1a\uff0c\u4e5f\u53ef\u4ee5\u4e86\u89e3\u6211\u4eec\u7684<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1\/\">\u4f1a\u8ba1\u670d\u52a1<\/a>\u53ca<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e4%bc%9a%e8%ae%a1%e6%9c%8d%e5%8a%a1\/%e7%b0%bf%e8%ae%b0\/\">\u7c3f\u8bb0\u670d\u52a1<\/a>\u3002<\/p>\n<h3>\u54a8\u8be2\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u670d\u52a1<\/h3>\n<p>\u60a8\u7684\u4f01\u4e1a\u662f\u5426\u8ba1\u5212\u7533\u8bf72027\u5e74\u5ea6\u6216\u4ee5\u524d\u5e74\u5ea6\u7684\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff1f<\/p>\n<p>\u6b22\u8fce\u8bbf\u95ee\u767e\u9996\u65b0\u52a0\u5761\u7684<a href=\"https:\/\/beso.sg\/zh-hans\/%e6%9c%8d%e5%8a%a1\/%e7%a8%8e%e5%8a%a1%e6%9c%8d%e5%8a%a1\/%e5%b1%85%e4%bd%8f%e8%af%81-cor\/\">\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u670d\u52a1\u9875\u9762<\/a>\uff0c\u4e86\u89e3\u76f8\u5173\u7533\u8bf7\u534f\u52a9\u670d\u52a1\u5e76\u63d0\u4ea4\u54a8\u8be2\u3002<\/p>\n<h2>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>1. \u4ec0\u4e48\u662f\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff1f<\/h3>\n<p>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09\u662f\u7531IRAS\u7b7e\u53d1\u7684\u5b98\u65b9\u6587\u4ef6\uff0c\u7528\u4e8e\u786e\u8ba4\u4f01\u4e1a\u5728\u6307\u5b9a\u65e5\u5386\u5e74\u5ea6\u5c5e\u4e8e\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff0c\u901a\u5e38\u7528\u4e8e\u652f\u6301\u7533\u8bf7\u76f8\u5173\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u6216\u6709\u9650\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u3002<\/p>\n<h3>2. \u5916\u8d44\u516c\u53f8\u53ef\u4ee5\u7533\u8bf7\u65b0\u52a0\u5761COR\u5417\uff1f<\/h3>\n<p>\u53ef\u4ee5\uff0c\u4f46\u9700\u8981\u7b26\u5408\u76f8\u5173\u8d44\u683c\u3002\u5bf9\u4e8e\u4e3b\u8981\u53d6\u5f97\u88ab\u52a8\u6536\u5165\u6216\u6d77\u5916\u6765\u6e90\u6536\u5165\u7684\u5916\u8d44\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff0cIRAS\u901a\u5e38\u4f1a\u8fdb\u4e00\u6b65\u8bc4\u4f30\u5176\u5b9e\u9645\u63a7\u5236\u4e0e\u7ba1\u7406\u662f\u5426\u5728\u65b0\u52a0\u5761\u8fdb\u884c\uff0c\u4ee5\u53ca\u662f\u5426\u6ee1\u8db3\u5176\u4ed6\u9002\u7528\u6761\u4ef6\u3002<\/p>\n<h3>3. IRAS\u5904\u7406\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u7533\u8bf7\u9700\u8981\u591a\u4e45\uff1f<\/h3>\n<p>\u6807\u51c6\u4f01\u4e1aCOR\u5728\u7ebf\u7533\u8bf7\u901a\u5e38\u5728\u4e03\u4e2a\u5de5\u4f5c\u65e5\u5185\u5904\u7406\u3002\u90e8\u5206\u4e66\u9762\u7533\u8bf7\u53ef\u80fd\u9700\u8981\u7ea614\u4e2a\u5de5\u4f5c\u65e5\u3002\u590d\u6742\u7533\u8bf7\u6216\u9700\u8981\u8865\u5145\u8d44\u6599\u7684\u60c5\u51b5\u53ef\u80fd\u9700\u8981\u66f4\u957f\u65f6\u95f4\u3002<\/p>\n<h3>4. \u4f01\u4e1a\u53ef\u4ee5\u63d0\u524d\u7533\u8bf72027\u5e74\u5ea6COR\u5417\uff1f<\/h3>\n<p>\u6839\u636e\u622a\u81f32026\u5e7410\u6708\u5df2\u516c\u5e03\u7684IRAS\u89c4\u5b9a\uff0c\u4f01\u4e1a\u901a\u5e38\u53ef\u4ee5\u4ece\u5f53\u5e7410\u6708\u5f00\u59cb\u7533\u8bf7\u4e0b\u4e00\u65e5\u5386\u5e74\u5ea6\u7684COR\u3002\u56e0\u6b64\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u4e00\u822c\u53ef\u4ee5\u4ece2026\u5e7410\u6708\u5f00\u59cb\u7533\u8bf72027\u5e74\u5ea6\u8bc1\u660e\uff0c\u4f46\u4ecd\u987b\u9075\u5b88IRAS\u9002\u7528\u7684\u7533\u8bf7\u89c4\u5b9a\u3002<\/p>\n<h3>5. \u53d6\u5f97\u65b0\u52a0\u5761COR\u540e\uff0c\u6d77\u5916\u9884\u63d0\u7a0e\u4f1a\u81ea\u52a8\u964d\u4f4e\u5417\uff1f<\/h3>\n<p>\u4e0d\u4f1a\u3002COR\u662f\u7533\u8bf7\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u7684\u652f\u6301\u6587\u4ef6\uff0c\u4f46\u4f01\u4e1a\u4ecd\u987b\u6ee1\u8db3\u76f8\u5173\u7a0e\u6536\u534f\u5b9a\u89c4\u5b9a\u3002\u5b9e\u9645\u4f18\u60e0\u7a0e\u7387\u6216\u514d\u7a0e\u5f85\u9047\u53d6\u51b3\u4e8e\u5916\u56fd\u7a0e\u52a1\u7ba1\u8f96\u533a\u3001\u6536\u5165\u7c7b\u522b\u53ca\u9002\u7528\u7684\u534f\u5b9a\u6761\u6b3e\u3002<\/p>\n<h2>IRAS\u5b98\u65b9\u53c2\u8003\u8d44\u6599<\/h2>\n<p>\u6709\u5173\u6700\u65b0\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u89c4\u5b9a\uff0c\u53ef\u53c2\u8003\u4ee5\u4e0b\u5b98\u65b9\u8d44\u6599\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/income-deductions-for-companies\/companies-receiving-foreign-income\/applying-for-a-certificate-of-residence-tax-reclaim-form\">IRAS\uff1a\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\u53ca\u7a0e\u6b3e\u9000\u8fd8\u8868\u683c\u7533\u8bf7<\/a><\/li>\n<li><a href=\"https:\/\/www.iras.gov.sg\/taxes\/corporate-income-tax\/basics-of-corporate-income-tax\/tax-residency-of-a-company-certificate-of-residence\">IRAS\uff1a\u516c\u53f8\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u53ca\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e<\/a><\/li>\n<li><a href=\"https:\/\/mytax.iras.gov.sg\/\">IRAS myTax Portal<\/a><\/li>\n<\/ul>\n<p><em>\u514d\u8d23\u58f0\u660e\uff1a\u672c\u65872027\u5e74\u6307\u5357\u6839\u636e\u622a\u81f32026\u5e7410\u6708\u5df2\u516c\u5e03\u7684IRAS\u89c4\u5b9a\u7f16\u5199\u3002\u76f8\u5173\u6cd5\u5f8b\u3001\u7533\u8bf7\u6d41\u7a0b\u53ca\u5904\u7406\u5b89\u6392\u53ef\u80fd\u66f4\u65b0\u3002\u4f01\u4e1a\u5e94\u5728\u7533\u8bf7\u524d\u6838\u5b9e\u6700\u65b0\u5b98\u65b9\u8981\u6c42\uff0c\u5e76\u6839\u636e\u81ea\u8eab\u60c5\u51b5\u5bfb\u6c42\u9002\u5f53\u7684\u4e13\u4e1a\u610f\u89c1\u3002<\/em><\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-24724'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>\u65b0\u52a0\u5761\u516c\u53f8\u5982\u4f55\u7533\u8bf7\u7a0e\u52a1\u5c45\u6c11\u8bc1\u660e\uff08COR\uff09\uff1f\u672c\u6307\u5357\u8be6\u7ec6\u4ecb\u7ecdIRAS\u7a0e\u52a1\u5c45\u6c11\u8ba4\u5b9a\u6807\u51c6\u3001\u7533\u8bf7\u8d44\u683c\u3001\u6240\u9700\u8d44\u6599\u3001\u7533\u8bf7\u6d41\u7a0b\u3001\u7a0e\u6536\u534f\u5b9a\u4f18\u60e0\u53ca\u5e38\u89c1\u9519\u8bef\uff0c\u5e76\u8bf4\u660e\u767e\u9996\u65b0\u52a0\u5761\u5982\u4f55\u534f\u52a9\u4f01\u4e1a\u5904\u7406\u76f8\u5173\u7a0e\u52a1\u7533\u8bf7\u3002<\/p>\n","protected":false},"author":1,"featured_media":24725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1129,744],"tags":[2354,2356,1148,1199,1153,1152,2352,1416,2353,2355,2350,2351,1200,2349,1154,1207],"class_list":["post-24724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-1129","category-744","tag-cor","tag-iras","tag-1148","tag-1199","tag-1153","tag-1152","tag-2352","tag-1416","tag-2353","tag-2355","tag-2350","tag-2351","tag-1200","tag-2349","tag-1154","tag-1207"],"yoast_head":"<!-- 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