{"id":133,"date":"2025-10-15T16:14:32","date_gmt":"2025-10-15T16:14:32","guid":{"rendered":"https:\/\/cornerstoneadvisorytax.com\/?page_id=133"},"modified":"2025-10-23T15:01:57","modified_gmt":"2025-10-23T15:01:57","slug":"newcomers","status":"publish","type":"page","link":"https:\/\/cornerstoneadvisorytax.com\/zh\/newcomers\/","title":{"rendered":"\u65b0\u62b5\u9054\u52a0\u62ff\u5927"},"content":{"rendered":"<div class=\"wp-block-group alignfull has-accent-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-669513ed wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-1da03c2a wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column 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class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cornerstoneadvisorytax.com\/zh\/services\/\">\u6211\u5011\u7684\u670d\u52d9<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-669513ed wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-ce155fab wp-block-group-is-layout-flex\">\n<h2 class=\"wp-block-heading has-text-align-center has-xx-large-font-size\">\u4e0d\u78ba\u5b9a\u60a8\u7684\u72c0\u614b\uff1f<\/h2>\n\n\n\n<p class=\"has-text-align-center\">\u5982\u679c\u60a8\u4e0d\u78ba\u5b9a\u81ea\u5df1\u662f\u5426\u7b26\u5408\u52a0\u62ff\u5927\u7a05\u52d9\u5c45\u6c11\u7684\u8cc7\u683c\uff0c\u60a8\u53ef\u4ee5<\/p>\n<\/div>\n\n\n\n<div style=\"height:var(--wp--preset--spacing--30)\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-4935966c wp-block-columns-is-layout-flex\" style=\"padding-right:0;padding-left:0\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-21d4e958 wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center has-small-font-size\"><strong><strong>\u806f\u7e6b\u52a0\u62ff\u5927\u7a05\u52d9\u5c40<\/strong><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size\">1-800-959-8281<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-63bfd6c1 wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center has-small-font-size\"><strong><strong>\u63d0\u4ea4\u8868\u683c NR 73 \u6216\u8868\u683c NR74<\/strong><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size\">\u8a8d\u5b9a\u96e2\u958b\u6216\u9032\u5165\u52a0\u62ff\u5927\u7684\u5c45\u7559\u6b0a<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-63bfd6c1 wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center has-small-font-size\"><strong><strong>\u6216\u76f4\u63a5\u8aee\u8a62\u6211\u5011 <\/strong><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size\">1-289-772-9888<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-base-color has-contrast-background-color has-text-color has-background has-link-color wp-elements-a8991f398e23ce654aaca3f1754b6f6f has-global-padding is-layout-constrained wp-container-core-group-is-layout-d89aad35 wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\">\n<h2 class=\"wp-block-heading alignwide has-base-color has-text-color has-link-color wp-elements-c9b5699bdecff18878afa112249018b5\" style=\"font-size:clamp(4.509rem, 4.509rem + ((1vw - 0.2rem) * 9.152), 10rem);letter-spacing:-0.02em\">\u5e38\u898b\u554f\u984c<\/h2>\n\n\n\n<div class=\"wp-block-group alignwide is-layout-flow wp-block-group-is-layout-flow\">\n<hr class=\"wp-block-separator has-text-color has-base-color has-alpha-channel-opacity has-base-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<h3 class=\"wp-block-heading alignwide has-base-2-color has-text-color has-link-color wp-elements-edfbd4394f1b899a03153ac3beec9817\">\u52a0\u62ff\u5927\u4ec0\u9ebc\u6642\u5019\u9700\u8981\u7e73\u7a05\uff1f<\/h3>\n\n\n\n<p class=\"has-contrast-1-color has-text-color has-link-color wp-elements-60badc37134e8ea5c4726473520feec7\">\u63d0\u4ea4 2025 \u5e74\u6240\u5f97\u7a05\u7533\u5831\u8868\u7684\u622a\u6b62\u65e5\u671f\u662f 2026 \u5e74 4 \u6708 30 \u65e5\u3002\u5982\u679c\u60a8\u662f\u81ea\u50f1\u4eba\u58eb\uff0c\u60a8\u7684\u7a05\u6b3e\u61c9\u65bc 2026 \u5e74 6 \u6708 16 \u65e5\u7e73\u7d0d\u3002\u4f46\u662f\uff0c\u8acb\u52d9\u5fc5\u6ce8\u610f\uff0c\u4efb\u4f55\u5230\u671f\u91d1\u984d\u4ecd\u5fc5\u9808\u5728 2026 \u5e74 4 \u6708 30 \u65e5\u4e4b\u524d\u652f\u4ed8\u3002\u70ba\u907f\u514d\u5ef6\u9072\u4ed8\u6b3e\u7f70\u6b3e\uff0c\u5982\u679c\u60a8\u6709\u81ea\u50f1\u6536\u5165\uff0c\u5efa\u8b70\u60a8\u5728 4 \u6708 30 \u65e5\u4e4b\u524d\u6e96\u5099\u597d\u5831\u7a05\u8868\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-base-color has-alpha-channel-opacity has-base-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<h3 class=\"wp-block-heading alignwide has-base-2-color has-text-color has-link-color wp-elements-4dac6156bc05e1bae0276748a2130424\">\u6211\u61c9\u8a72\u4fdd\u7559\u6211\u7684\u6240\u5f97\u7a05\u8a18\u9304\u591a\u4e45\uff1f<\/h3>\n\n\n\n<p class=\"has-contrast-1-color has-text-color has-link-color wp-elements-64f7dc8881a8c0db5c41a280d428c160\">\u6839\u64da\u52a0\u62ff\u5927\u7a05\u52d9\u5c40 (CRA) \u7684\u6cd5\u5f8b\u898f\u5b9a\uff0c\u60a8\u7684\u8a18\u9304\u5fc5\u9808\u81f3\u5c11\u4fdd\u7559 6 \u5e74\u3002\u60a8\u53ef\u4ee5\u8981\u6c42\u4fee\u6539\u6700\u591a 10 \u5e74\u7684\u5831\u7a05\u55ae\uff0c\u56e0\u6b64\u6700\u597d\u5c07\u60a8\u7684\u8a18\u9304\u4fdd\u7559\u9019\u9ebc\u9577\u6642\u9593\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-base-color has-alpha-channel-opacity has-base-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<h3 class=\"wp-block-heading alignwide has-base-2-color has-text-color has-link-color wp-elements-a1bed53cedf9a86c0501a15776f2aa76\">\u6bcf\u500b\u4eba\u90fd\u9700\u8981\u63d0\u4ea4\u6240\u5f97\u7a05\u7533\u5831\u8868\u55ce\uff1f <\/h3>\n\n\n\n<p class=\"has-contrast-1-color has-text-color has-link-color wp-elements-dacfedf694270b42c17a7f8863ae6c93\">\u5982\u679c\u60a8\u5728\u4e00\u5e74\u4e2d\u7684\u4efb\u4f55\u6642\u5019\u662f\u52a0\u62ff\u5927\u5c45\u6c11\uff0c\u4e26\u4e14\u6709\u6536\u5165\u2014\u2014\u7121\u8ad6\u662f\u900f\u904e\u5c31\u696d\u3001\u81ea\u50f1\u3001\u6295\u8cc7\u9084\u662f\u5176\u4ed6\u4f86\u6e90\u2014\u2014\u60a8\u90fd\u9700\u8981\u7e73\u7d0d\u52a0\u62ff\u5927\u6240\u5f97\u7a05\u3002\u6c92\u6709\u57fa\u65bc\u5e74\u9f61\u6216\u8077\u696d\u7684\u8c41\u514d\uff0c\u9019\u610f\u5473\u8457\u6bcf\u500b\u8cfa\u53d6\u6536\u5165\u7684\u4eba\u90fd\u5fc5\u9808\u7533\u5831\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-base-color has-alpha-channel-opacity has-base-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<h3 class=\"wp-block-heading alignwide has-base-2-color has-text-color has-link-color wp-elements-87666578fa3ed99ee419d253015a4f35\">\u5728\u52a0\u62ff\u5927\u9000\u7a05\u9700\u8981\u591a\u9577\u6642\u9593\uff1f<\/h3>\n\n\n\n<p class=\"has-contrast-1-color has-text-color has-link-color wp-elements-7ff97e4df99533ee97f1b30efe397411\">\u52a0\u62ff\u5927\u7a05\u52d9\u5c40 (CRA) \u5c07\u5728\u4ee5\u4e0b\u6642\u9593\u7bc4\u570d\u5167\u5411\u60a8\u767c\u9001\u8a55\u4f30\u901a\u77e5\u4ee5\u53ca\u60a8\u53ef\u80fd\u6709\u6b0a\u7372\u5f97\u7684\u4efb\u4f55\u9000\u7a05\uff1a<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u5728\u7dda\u4e0a\u63d0\u4ea4\u7533\u5831\u8868\uff0c\u5247\u9700\u8981 2 \u9031<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u63d0\u4ea4\u7d19\u672c\u7533\u5831\u8868\uff0c\u5247\u9700\u8981 8 \u9031<\/p>\n\n\n\n<p class=\"has-contrast-1-color has-text-color has-link-color wp-elements-42099a5615c7d5c2ee501be76a4b4ad3\">\u5982\u679c\u60a8\u63d0\u4ea4\u975e\u5c45\u6c11\u7533\u5831\u8868\uff0c\u5247\u70ba 16 \u9031<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-base-color has-alpha-channel-opacity has-base-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<h3 class=\"wp-block-heading alignwide has-base-2-color has-text-color has-link-color wp-elements-ca4c37bd78da86c4e9c24a6cec9ffd98\">\u6211\u6b63\u5728\u7d93\u6fdf\u4e0a\u652f\u6301\u4f4f\u5728\u8001\u5bb6\u7684\u5b69\u5b50\u3002\u6211\u53ef\u4ee5\u7533\u5831\u4ed6\u5011\u70ba\u53d7\u6276\u990a\u4eba\u55ce\uff1f<\/h3>\n\n\n\n<p>\u5728\u52a0\u62ff\u5927\uff0c\u8981\u7533\u5831\u67d0\u4eba\u70ba\u53d7\u6276\u990a\u4eba\uff0c\u95dc\u9375\u8981\u6c42\u4e4b\u4e00\u662f\u60a8\u5fc5\u9808\u8207\u53d7\u6276\u990a\u4eba\u5171\u540c\u5c45\u4f4f\u5728\u60a8\u7dad\u8b77\u7684\u623f\u5c4b\u4e2d\u3002\u5982\u679c\u60a8\u5c45\u4f4f\u5728\u52a0\u62ff\u5927\uff0c\u800c\u60a8\u7684\u5b69\u5b50\u5c45\u4f4f\u5728\u5176\u4ed6\u570b\u5bb6\/\u5730\u5340\uff0c\u5247\u4e0d\u7b26\u5408\u6b64\u689d\u4ef6\uff0c\u56e0\u6b64\u60a8\u901a\u5e38\u4e0d\u80fd\u7533\u5831\u4ed6\u5011\u70ba\u53d7\u6276\u990a\u4eba\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u9700\u8981\u7262\u8a18\u7684\u5e7e\u500b\u8981\u9ede\uff1a<\/p>\n\n\n\n<p>\u5152\u7ae5\u7a05\u984d\uff08\u91dd\u5c0d 18 \u6b72\u4ee5\u4e0b\u5152\u7ae5\u7684\u7a05\u6536\u62b5\u514d\uff09\u5df2\u65bc 2015 \u5e74\u53d6\u6d88\u3002\u9019\u610f\u5473\u8457\uff0c\u5982\u679c\u60a8\u5df2\u5a5a\u6216\u540c\u5c45\uff0c\u60a8\u5c07\u4e0d\u518d\u80fd\u70ba\u60a8\u7684\u5b69\u5b50\u7533\u8acb\u7a05\u6536\u62b5\u514d\u2014\u2014\u7121\u8ad6\u4ed6\u5011\u5c45\u4f4f\u5728\u52a0\u62ff\u5927\u9084\u662f\u570b\u5916\u3002<\/p>\n\n\n\n<p>\u552f\u4e00\u7684\u4f8b\u5916\u662f\u6b98\u969c\u5152\u7ae5\u3002\u5728\u9019\u7a2e\u60c5\u6cc1\u4e0b\uff0c\u60a8\u4ecd\u53ef\u80fd\u7372\u5f97\u5bb6\u5ead\u7167\u9867\u8005\u6d25\u8cbc\uff0c\u4f46\u524d\u63d0\u662f\u60a8\u7684\u5b69\u5b50\u5168\u5e74\u901a\u5e38\u8207\u52a0\u62ff\u5927\u7684\u7236\u6bcd\u96d9\u65b9\u4e00\u8d77\u751f\u6d3b\u3002<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-base-color has-contrast-background-color has-text-color has-background has-link-color wp-elements-83809b9d0bcea46d35082cb13f654777 has-global-padding is-layout-constrained wp-container-core-group-is-layout-d89aad35 wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group alignwide is-layout-flow wp-block-group-is-layout-flow\">\n<hr class=\"wp-block-separator has-text-color has-base-color has-alpha-channel-opacity has-base-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<h3 class=\"wp-block-heading alignwide has-base-2-color has-text-color has-link-color wp-elements-7d817bb99622b285c1538bbb3e3814b2\">\u5982\u4f55\u7533\u8acb\u52a0\u62ff\u5927\u5152\u7ae5\u798f\u5229\u91d1 (CCB) \u6216 GS\u200b\u200bM\/HST \u62b5\u514d\u7b49\u798f\u5229\uff1f<\/h3>\n\n\n\n<p class=\"has-contrast-1-color has-text-color has-link-color wp-elements-219b2bff22b7293cf0beb79853b863d2\">\u8981\u7372\u5f97\u52a0\u62ff\u5927\u7684\u5927\u90e8\u5206\u653f\u5e9c\u798f\u5229\u548c\u62b5\u514d\uff0c\u5305\u62ec CCB \u548c GST\/HST \u62b5\u514d\uff0c\u60a8\u5fc5\u9808\uff1a<\/p>\n\n\n\n<p>\u6bcf\u5e74\u63d0\u4ea4\u6240\u5f97\u7a05\u7533\u5831\u8868\u3002\u5373\u4f7f\u60a8\u6c92\u6709\u6536\u5165\u9700\u8981\u7533\u5831\uff0c\u63d0\u4ea4\u7533\u5831\u8868\u4e5f\u6709\u52a9\u65bc\u52a0\u62ff\u5927\u7a05\u52d9\u5c40 (CRA) \u8a55\u4f30\u60a8\u7684\u8cc7\u683c\u3002\u60a8\u7684\u798f\u5229\u5c07\u6839\u64da\u60a8\u7684\u5bb6\u5ead\u6536\u5165\u548c\u7a05\u52d9\u8cc7\u8a0a\u767c\u653e\u3002<\/p>\n\n\n\n<p><strong>\u52a0\u62ff\u5927\u5152\u7ae5\u798f\u5229\u91d1\uff08CCB\uff09\u53ea\u9700\u7533\u8acb\u4e00\u6b21<\/strong><\/p>\n\n\n\n<p>\u60a8\u53ef\u4ee5\u5728\u5b69\u5b50\u51fa\u751f\u6642\u3001\u60a8\u6210\u70ba\u52a0\u62ff\u5927\u5c45\u6c11\u6216\u5b69\u5b50\u958b\u59cb\u8207\u60a8\u540c\u4f4f\u6642\u7533\u8acb\u3002\u60a8\u53ef\u4ee5\u900f\u904e\u300c\u6211\u7684\u5e33\u6236\u300d\uff08\u52a0\u62ff\u5927\u7a05\u52d9\u5c40\uff09\u5728\u7dda\u4e0a\u7533\u8acb\u3001\u90f5\u5bc4\u7533\u8acb\uff0c\u6216\u5728\u5927\u591a\u6578\u7701\u4efd\u70ba\u5b69\u5b50\u8fa6\u7406\u51fa\u751f\u767b\u8a18\u6642\u7533\u8acb\u3002\u4e00\u65e6\u7372\u5f97\u6279\u51c6\uff0c\u60a8\u7121\u9700\u6bcf\u5e74\u91cd\u65b0\u7533\u8acb\uff0c\u4f46\u60a8\u5fc5\u9808\u6bcf\u5e74\u5831\u7a05\u624d\u80fd\u7e7c\u7e8c\u6536\u5230\u6b3e\u9805\u3002<\/p>\n\n\n\n<p><strong>GST\/HST \u62b5\u514d\u662f\u81ea\u52d5\u7684<\/strong><\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u6839\u64da\u5831\u7a05\u55ae\u7b26\u5408\u8cc7\u683c\uff0c\u52a0\u62ff\u5927\u7a05\u52d9\u5c40\u5c07\u81ea\u52d5\u78ba\u5b9a\u60a8\u7684\u8cc7\u683c\u3002\u7121\u9700\u55ae\u7368\u7533\u8acb\uff0c\u4f46\u60a8\u5fc5\u9808\u6309\u6642\u63d0\u4ea4\u5831\u7a05\u55ae\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-base-color has-alpha-channel-opacity has-base-background-color has-background is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<h3 class=\"wp-block-heading alignwide has-base-2-color has-text-color has-link-color wp-elements-e8d2b07e9b06e6f773e4433f10a69392\">\u5982\u679c\u6211\u5728\u52a0\u62ff\u5927\u81e8\u6642\u5de5\u4f5c\uff0c\u6211\u9700\u8981\u5831\u7a05\u55ce\uff1f<\/h3>\n\n\n\n<p class=\"has-contrast-1-color has-text-color has-link-color 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