{"id":900353,"date":"2026-02-14T18:20:11","date_gmt":"2026-02-14T18:20:11","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900353&amp;lang=zh"},"modified":"2026-02-14T18:20:11","modified_gmt":"2026-02-14T18:20:11","slug":"british-columbia-foreign-buyer-tax","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/british-columbia-foreign-buyer-tax\/","title":{"rendered":"\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u6d77\u5916\u4e70\u5bb6\u7a0e:\u5168\u9762\u6307\u5357"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u5728\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701(BC\u7701)\u8d2d\u4e70\u623f\u4ea7\u662f\u4e00\u9879\u91cd\u5927\u6295\u8d44,\u5bf9\u4e8e\u6d77\u5916\u4e70\u5bb6\u800c\u8a00,\u7406\u89e3\u7a0e\u5236\u7684\u5404\u9879\u7ec6\u8282\u81f3\u5173\u91cd\u8981\u3002\u9664\u4e86\u6807\u51c6\u7684\u7269\u4e1a\u8f6c\u8ba9\u7a0e\u4e4b\u5916,BC\u7701\u7684\u7279\u5b9a\u5730\u533a\u8fd8\u4f1a\u5bf9\u5916\u56fd\u56fd\u6c11\u3001\u5916\u56fd\u516c\u53f8\u53ca\u5e94\u7a0e\u53d7\u6258\u4eba\u53e6\u5916\u5f81\u6536\u4e00\u9879\u7a0e\u6b3e\u3002\u8fd9\u9879\u63aa\u65bd\u65e8\u5728\u5e94\u5bf9\u4f4f\u623f\u53ef\u8d1f\u62c5\u6027\u95ee\u9898,\u786e\u4fdd\u623f\u5730\u4ea7\u5e02\u573a\u5bf9\u52a0\u62ff\u5927\u5c45\u6c11\u4fdd\u6301\u53ef\u53ca\u6027\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u6d77\u5916\u4e70\u5bb6\u7a0e<\/strong>,\u6b63\u5f0f\u540d\u79f0\u4e3a\u9644\u52a0\u7269\u4e1a\u8f6c\u8ba9\u7a0e(Additional Property Transfer Tax,APTT),\u662f\u5728\u8be5\u7701\u7279\u5b9a\u6307\u5b9a\u533a\u57df\u5185,\u5f53\u5916\u56fd\u5b9e\u4f53\u8d2d\u4e70\u4f4f\u5b85\u7269\u4e1a\u65f6,\u9488\u5bf9\u8be5\u7269\u4e1a\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u4e2d\u5bf9\u5e94\u4efd\u989d\u6240\u5f81\u6536\u7684\u4e00\u9879\u7a0e\u6b3e\u3002\u8be5\u7a0e\u9879\u662f\u5728\u6807\u51c6\u7269\u4e1a\u8f6c\u8ba9\u7a0e\u4e4b\u4e0a<em>\u989d\u5916<\/em>\u5f81\u6536\u7684,\u5bf9\u975e\u5c45\u6c11\u8d2d\u7f6e\u7269\u4e1a\u7684\u603b\u4f53\u6210\u672c\u6709\u7740\u663e\u8457\u5f71\u54cd\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3\u9644\u52a0\u7269\u4e1a\u8f6c\u8ba9\u7a0e(APTT)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">APTT\u4e13\u95e8\u9488\u5bf9\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u9ad8\u9700\u6c42\u5730\u533a\u4f4f\u5b85\u7269\u4e1a\u4e2d\u7684\u5916\u56fd\u6295\u8d44\u800c\u8bbe\u7acb,\u9002\u7528\u4e8e\u5916\u56fd\u56fd\u6c11\u3001\u5916\u56fd\u516c\u53f8\u53ca\u5e94\u7a0e\u53d7\u6258\u4eba\u3002\"\u5916\u56fd\u56fd\u6c11\"\u662f\u6307\u975e\u52a0\u62ff\u5927\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11\u7684\u4e2a\u4eba\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\"\u5916\u56fd\u516c\u53f8\"\u662f\u6307\u5728\u52a0\u62ff\u5927\u5883\u5916\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8,\u6216\u7531\u5916\u56fd\u56fd\u6c11\u6216\u5916\u56fd\u516c\u53f8\u63a7\u5236\u7684\u52a0\u62ff\u5927\u516c\u53f8\u3002\"\u5e94\u7a0e\u53d7\u6258\u4eba\"\u662f\u6307\u975e\u52a0\u62ff\u5927\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11\u7684\u53d7\u6258\u4eba,\u6216\u4ee3\u8868\u5916\u56fd\u56fd\u6c11\u6216\u5916\u56fd\u516c\u53f8\u53d7\u76ca\u4eba\u884c\u4e8b\u7684\u53d7\u6258\u4eba\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u7a0e\u6b3e\u6309\u4e70\u65b9\u5728\u7269\u4e1a\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u4e2d\u6240\u5360\u7684\u4efd\u989d\u6bd4\u4f8b\u8ba1\u7b97\u3002\u8fd9\u610f\u5473\u7740,\u5982\u679c\u4e00\u4e2a\u5916\u56fd\u5b9e\u4f53\u83b7\u5f97\u67d0\u7269\u4e1a70%\u7684\u6743\u76ca,\u90a3\u4e48APTT\u5c06\u6309\u8be5\u7269\u4e1a\u8bc4\u4f30\u4ef7\u503c\u768470%\u6765\u8ba1\u5f81\u3002\u82e5\u5269\u4f59\u90e8\u5206\u7531\u52a0\u62ff\u5927\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11\u6301\u6709,\u5219\u4e0d\u9002\u7528\u8be5\u7a0e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u7387\u53ca\u9002\u7528\u5730\u533a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76ee\u524d<strong>\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u6d77\u5916\u4e70\u5bb6\u7a0e\u7684\u7a0e\u7387\u4e3a\u8be5\u4f4f\u5b85\u7269\u4e1a\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u5bf9\u5e94\u4efd\u989d\u768420%<\/strong>\u3002\u8be5\u7a0e\u7387\u9002\u7528\u4e8e\u4ee5\u4e0b\u6307\u5b9a\u5730\u533a\u5185\u7684\u7269\u4e1a\u8f6c\u8ba9:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u9644\u52a0\u7a0e\u9002\u7528\u4e8e\u4ee5\u4e0b\u5730\u533a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9996\u90fd\u5730\u533a\u5c40(Capital Regional District)<\/li>\n\n\n\n<li>\u83f2\u838e\u6cb3\u8c37\u5730\u533a\u5c40(Fraser Valley Regional District)<\/li>\n\n\n\n<li>\u5927\u6e29\u54e5\u534e\u5730\u533a\u5c40(Metro Vancouver Regional District)<\/li>\n\n\n\n<li>\u4e2d\u5965\u5361\u7eb3\u6839\u5730\u533a\u5c40(Regional District of Central Okanagan)<\/li>\n\n\n\n<li>\u7eb3\u5948\u83ab\u5730\u533a\u5c40(Regional District of Nanaimo)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u662f,APTT\u4e0d\u9002\u7528\u4e8e\u4f4d\u4e8eTsawwassen\u539f\u4f4f\u6c11\u6761\u7ea6\u571f\u5730\u4e0a\u7684\u7269\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531\u4e8e\u5404\u5e02\u9547\u53ca\u9009\u533a\u7684\u8fb9\u754c\u53ef\u80fd\u968f\u65f6\u53d1\u751f\u53d8\u5316,\u8bf7\u52a1\u5fc5\u6838\u5b9e\u5f53\u524d\u7684\u8fb9\u754c\u60c5\u51b5\u3002\u4ee5\u4e0a\u6e05\u5355\u4ec5\u4f9b\u53c2\u8003\u4e4b\u7528\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8fc7\u6e21\u6027\u89c4\u5219\u53ca\u7279\u6b8a\u60c5\u5f62<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u9996\u90fd\u5730\u533a\u5c40\u3001\u83f2\u838e\u6cb3\u8c37\u5730\u533a\u5c40\u3001\u4e2d\u5965\u5361\u7eb3\u6839\u5730\u533a\u5c40\u6216\u7eb3\u5948\u83ab\u5730\u533a\u5c40\u5185,\u4e8e2018\u5e742\u670821\u65e5\u6216\u4e4b\u540e\u767b\u8bb0\u7684\u7269\u4e1a\u8f6c\u8ba9,\u53ef\u80fd\u9002\u7528\u67d0\u4e9b\u8fc7\u6e21\u6027\u89c4\u5219\u3002\u5728\u4ee5\u4e0b\u7279\u5b9a\u6761\u4ef6\u4e0b,\u6b64\u7c7b\u8f6c\u8ba9\u53ef\u80fd\u65e0\u9700\u7f34\u7eb3APTT:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u65e5\u671f\u4e3a2018\u5e742\u670820\u65e5\u6216\u4e4b\u524d\u7684\u6cd5\u9662\u547d\u4ee4\u3002<\/li>\n\n\n\n<li>\u65e5\u671f\u4e3a2018\u5e742\u670820\u65e5\u6216\u4e4b\u524d\u7684\u6b62\u8d4e\u4e34\u65f6\u5224\u4ee4(Order Nisi of Foreclosure)\u3002<\/li>\n\n\n\n<li>\u4f9d\u636e\u300a\u5bb6\u5ead\u6cd5\u300b(Family Law Act)\u4e8e2018\u5e742\u670820\u65e5\u6216\u4e4b\u524d\u7b7e\u8ba2\u7684\u4e66\u9762\u5206\u5c45\u534f\u8bae\u3002<\/li>\n\n\n\n<li>\u6b7b\u8005\u9057\u4ea7\u7684\u4e2a\u4eba\u4ee3\u8868\u5411\u53d7\u76ca\u4eba\u8f6c\u79fb\u7269\u4e1a\u7684\u60c5\u5f62,\u4e14\u6b7b\u4ea1\u53d1\u751f\u4e8e2018\u5e742\u670820\u65e5\u6216\u4e4b\u524d\u3002<\/li>\n\n\n\n<li>\u5411\u5728\u4e16\u7684\u8054\u6743\u5171\u6709\u4eba\u8f6c\u79fb\u7269\u4e1a\u7684\u60c5\u5f62,\u4e14\u6b7b\u4ea1\u53d1\u751f\u4e8e2018\u5e742\u670820\u65e5\u6216\u4e4b\u524d\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u9488\u5bf9\u7269\u4e1a\u4f4f\u5b85\u90e8\u5206\u7684\u7a0e\u9879\u9002\u7528<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">APTT\u4ec5\u9488\u5bf9\u4f4d\u4e8e\u6307\u5b9a\u5730\u533a\u5185\u7684\u7269\u4e1a\u4e2d\u4f4f\u5b85\u90e8\u5206\u7684\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u5f81\u6536\u3002\u8fd9\u4e00\u70b9\u5bf9\u4e8e\u5206\u7c7b\u6df7\u5408\u7684\u7269\u4e1a\u5c24\u4e3a\u91cd\u8981:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u5b8c\u5168\u5c5e\u4e8e\u4f4f\u5b85\u7c7b(\u7b2c1\u7c7b):<\/b>\u5982\u679c\u8be5\u7269\u4e1a\u88abBC\u7701\u8bc4\u4f30\u5c40(BC Assessment)\u5b8c\u5168\u5f52\u7c7b\u4e3a\u4f4f\u5b85\u7528\u9014,\u5219APTT\u9002\u7528\u4e8e\u6574\u4e2a\u7269\u4e1a\u7684\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u3002<\/li>\n\n\n\n<li><b>\u5e26\u4f4f\u5b85\u7684\u519c\u7530:<\/b>\u5bf9\u4e8e\u56e0\u4e1a\u4e3b\u6216\u519c\u6237\u4f4f\u5b85\u800c\u88ab\u5f52\u7c7b\u4e3a\u519c\u7530\u7684\u7269\u4e1a,APTT\u9002\u7528\u4e8e\u8be5\u4f4f\u5b85\u6539\u826f\u90e8\u5206\u7684\u4ef7\u503c,\u52a0\u4e0a0.5\u516c\u9877\u571f\u5730\u7684\u4ef7\u503c\u3002<\/li>\n\n\n\n<li><b>\u6df7\u5408\u7c7b\u522b\u7269\u4e1a:<\/b>\u5bf9\u4e8e\u540c\u65f6\u5305\u542b\u4f4f\u5b85\u548c\u5546\u4e1a\u6210\u5206\u7684\u7269\u4e1a(\u4f8b\u5982\u4f4d\u4e8e\u542b\u5546\u4e1a\u7a7a\u95f4\u5927\u697c\u4e2d\u7684\u516c\u5bd3\u5355\u4f4d),APTT\u4ec5\u9002\u7528\u4e8e\u4f4f\u5b85\u90e8\u5206(\u571f\u5730\u53ca\u6539\u826f\u90e8\u5206)\u7684\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u6d77\u5916\u4e70\u5bb6\u7a0e\u7684\u8c41\u514d\u60c5\u5f62<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">APTT\u5b58\u5728\u82e5\u5e72\u8c41\u514d\u60c5\u5f62,\u4e3a\u7279\u5b9a\u7c7b\u522b\u7684\u4e70\u5bb6\u63d0\u4f9b\u51cf\u514d\u3002\u8fd9\u4e9b\u8c41\u514d\u901a\u5e38\u5206\u4e3a\u4ee5\u4e0b\u51e0\u7c7b:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>\u4e00\u822c\u7269\u4e1a\u8f6c\u8ba9\u7a0e\u8c41\u514d:<\/b>\u5df2\u83b7\u8c41\u514d\u6807\u51c6\u7269\u4e1a\u8f6c\u8ba9\u7a0e\u7684\u4e2a\u4eba,\u4e5f\u53ef\u80fd\u540c\u65f6\u83b7\u8c41\u514dAPTT\u3002<\/li>\n\n\n\n<li><b>\u5df2\u83b7\u786e\u8ba4\u7684BC\u7701\u63d0\u540d\u4eba\u58eb:<\/b>\u7ecfBC\u7701\u63d0\u540d\u8ba1\u5212(B.C. Provincial Nominee Program)\u786e\u8ba4\u7684\u5916\u56fd\u56fd\u6c11,\u53ea\u8981\u8be5\u7269\u4e1a\u7528\u4f5c\u5176\u4e3b\u8981\u5c45\u6240\u4e14\u8f6c\u8ba9\u5bf9\u8c61\u4e3a\u4e2a\u4eba\u672c\u4eba,\u5373\u53ef\u83b7\u5f97\u8c41\u514d\u3002\u8be5\u63d0\u540d\u4eba\u5fc5\u987b\u662f\u6709\u6548\u63d0\u540d\u8bc1\u4e66\u4e0a\u6240\u5217\u660e\u7684\u4e2a\u4eba\u3002\u5bb6\u5ead\u6210\u5458(\u5305\u62ec\u914d\u5076)\u4e0d\u4f1a\u81ea\u52a8\u83b7\u5f97\u8c41\u514d\u3002\u5982\u679c\u60a8\u7684\u63d0\u540d\u786e\u8ba4\u5df2\u8fc7\u671f,\u60a8\u5fc5\u987b\u63d0\u4f9b\u5728\u8fc7\u671f\u65e5\u671f\u4e4b\u524d\u5df2\u7533\u8bf7\u6c38\u4e45\u5c45\u6c11\u8eab\u4efd\u7684\u8bc1\u660e,\u624d\u80fd\u88ab\u8003\u8651\u83b7\u5f97\u8be5\u9879\u8c41\u514d\u3002\u6b64\u8c41\u514d\u53ea\u80fd\u7533\u9886\u4e00\u6b21\u3002<\/li>\n\n\n\n<li><b>\u52a0\u62ff\u5927\u63a7\u80a1\u7684\u6709\u9650\u5408\u4f19\u4f01\u4e1a:<\/b>\u4ee3\u8868\u7b26\u5408\u6761\u4ef6\u7684\u52a0\u62ff\u5927\u63a7\u80a1\u6709\u9650\u5408\u4f19\u4f01\u4e1a\u8d2d\u7f6e\u7269\u4e1a\u7684\u4e2a\u4eba,\u53ef\u80fd\u83b7\u5f97\u8c41\u514d\u3002\u8fd9\u9700\u8981\u6ee1\u8db3\u4ee5\u4e0b\u7279\u5b9a\u6807\u51c6:\n<ul class=\"wp-block-list\">\n<li>\u6bcf\u4e00\u4f4d\u666e\u901a\u5408\u4f19\u4eba\u5fc5\u987b\u662f\u52a0\u62ff\u5927\u516c\u6c11\u3001\u52a0\u62ff\u5927\u6c38\u4e45\u5c45\u6c11,\u6216\u975e\u5916\u56fd\u516c\u53f8\u7684\u516c\u53f8\u5b9e\u4f53\u3002<\/li>\n\n\n\n<li>\u5728\u6574\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185,\u6bcf\u4e00\u4f4d\u666e\u901a\u5408\u4f19\u4eba\u53ca\u6bcf\u4e00\u4f4d\u6709\u9650\u5408\u4f19\u4eba\u5728\u6240\u5f97\u7a0e\u610f\u4e49\u4e0a\u90fd\u5fc5\u987b\u662f\u52a0\u62ff\u5927\u5c45\u6c11\u3002<\/li>\n\n\n\n<li>\u6240\u6709\u5916\u56fd\u6709\u9650\u5408\u4f19\u4eba\u7684\u5408\u8ba1\u6743\u76ca,\u5fc5\u987b\u4f4e\u4e8e\u5168\u90e8\u5229\u6da6\u5206\u914d\u6743\u7684\u4e00\u534a\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9700\u8981\u8bb0\u4f4f\u7684\u662f,\u5373\u4f7f\u67d0\u4e9b\u8f6c\u8ba9\u5df2\u83b7\u8c41\u514d\u4e00\u822c\u7269\u4e1a\u8f6c\u8ba9\u7a0e,\u4ecd\u53ef\u80fd\u9700\u8981\u7f34\u7eb3APTT\u3002\u8fd9\u4e9b\u60c5\u5f62\u5305\u62ec:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f9d\u636e\u300a\u5546\u4e1a\u516c\u53f8\u6cd5\u300b(Business Corporations Act)\u6216\u7c7b\u4f3c\u7acb\u6cd5\u56e0\u516c\u53f8\u5408\u5e76\u800c\u4ea7\u751f\u7684\u8f6c\u8ba9\u3002<\/li>\n\n\n\n<li>\u56e0\u8054\u6743\u5171\u6709\u4eba\u53bb\u4e16\u800c\u5411\u5728\u4e16\u8054\u6743\u5171\u6709\u4eba\u8f6c\u79fb\u7269\u4e1a\u7684\u60c5\u5f62\u3002<\/li>\n\n\n\n<li>\u5728\u53d7\u76ca\u4eba\u6216\u4fe1\u6258\u6761\u6b3e\u672a\u53d1\u751f\u53d8\u5316\u7684\u60c5\u51b5\u4e0b\u53d8\u66f4\u6ce8\u518c\u53d7\u6258\u4eba\u7684\u8f6c\u8ba9\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">APTT<em>\u4e0d<\/em>\u9002\u7528\u4e8e\u5171\u540c\u57fa\u91d1\u4fe1\u6258\u3001\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258,\u6216\u7279\u5b9a\u6295\u8d44\u6d41\u8f6c\u4fe1\u6258(specified investment flow-through trusts)\u7684\u767b\u8bb0\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9644\u52a0\u7269\u4e1a\u8f6c\u8ba9\u7a0e\u7684\u9000\u7a0e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u7279\u5b9a\u60c5\u5f62\u4e0b,\u53ef\u4ee5\u7533\u8bf7\u9000\u8fd8\u5df2\u7f34\u7eb3\u7684APTT\u3002\u5e38\u89c1\u60c5\u5f62\u5305\u62ec:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u7269\u4e1a\u8f6c\u8ba9\u767b\u8bb0\u540e\u4e00\u5e74\u5185\u6210\u4e3a\u52a0\u62ff\u5927\u516c\u6c11\u6216\u6c38\u4e45\u5c45\u6c11\u3002\u8981\u7b26\u5408\u6761\u4ef6,\u8be5\u4e2a\u4eba\u5fc5\u987b\u5728\u767b\u8bb0\u540e92\u5929\u5185\u5165\u4f4f\u8be5\u623f\u4ea7,\u5e76\u5c06\u5176\u4f5c\u4e3a\u4e3b\u8981\u5c45\u6240\u81f3\u5c11\u4f7f\u7528\u4e00\u5e74\u3002<\/li>\n\n\n\n<li>\u8be5\u7a0e\u6b3e\u7cfb\u8bef\u7f34(\u4f8b\u5982,\u539f\u672c\u7b26\u5408\u8c41\u514d\u6761\u4ef6\u4f46\u672a\u52a0\u4ee5\u7533\u9886)\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u8bf7\u9000\u7a0e\u9700\u8981\u586b\u5199\u4e00\u4efd\u4e13\u95e8\u7684\u7533\u8bf7\u8868\u683c\u2014\u2014\"\u9644\u52a0\u7269\u4e1a\u8f6c\u8ba9\u7a0e\u9000\u7a0e\u7533\u8bf7\u8868\"(Additional Property Transfer Tax Refund Application)\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5ba1\u8ba1\u4e0e\u7269\u4e1a\u5206\u7c7b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u5883\u5185\u7684\u6240\u6709\u7269\u4e1a\u8f6c\u8ba9\u4ea4\u6613\u90fd\u53ef\u80fd\u63a5\u53d7\u5ba1\u8ba1\u3002\u8fd9\u6709\u52a9\u4e8e\u786e\u4fdd\u5404\u9879\u7a0e\u52a1\u6cd5\u89c4(\u5305\u62ecAPTT)\u5f97\u5230\u9075\u5b88\u3002\u59a5\u5584\u4fdd\u5b58\u51c6\u786e\u7684\u8bb0\u5f55\u3001\u968f\u65f6\u51c6\u5907\u597d\u5728\u88ab\u8981\u6c42\u65f6\u63d0\u4f9b\u76f8\u5173\u6587\u4ef6,\u8fd9\u4e00\u70b9\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531BC\u7701\u8bc4\u4f30\u5c40\u6240\u786e\u5b9a\u7684\u7269\u4e1a\u5206\u7c7b,\u5728\u5224\u5b9aAPTT\u9002\u7528\u6027\u65b9\u9762\u8d77\u7740\u91cd\u8981\u4f5c\u7528\u3002\u4e86\u89e3\u60a8\u7269\u4e1a\u7684\u5206\u7c7b\u60c5\u51b5,\u5bf9\u4e8e\u51c6\u786e\u8ba1\u7b97\u7a0e\u6b3e\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0e\u5176\u4ed6\u5730\u533a\u7684\u6bd4\u8f83:\u5b89\u5927\u7565\u7701\u4e0e\u65b0\u65af\u79d1\u820d\u7701<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u5e76\u975e\u552f\u4e00\u4e00\u4e2a\u5f81\u6536\u6d77\u5916\u4e70\u5bb6\u7a0e\u7684\u7701\u4efd\u3002\u5b89\u5927\u7565\u7701\u5f81\u6536\u975e\u5c45\u6c11\u6295\u673a\u7a0e(Non-Resident Speculation Tax,NRST),\u65b0\u65af\u79d1\u820d\u7701\u5219\u5f81\u6536\u975e\u5c45\u6c11\u5951\u636e\u8f6c\u8ba9\u7a0e(Non-Resident Deed Transfer Tax)\u3002\u8fd9\u4e9b\u7a0e\u9879\u7684\u76ee\u6807\u76f8\u4f3c\u2014\u2014\u7ba1\u7406\u4f4f\u5b85\u623f\u5730\u4ea7\u9886\u57df\u7684\u5916\u56fd\u6295\u8d44\u2014\u2014\u4f46\u5177\u4f53\u7ec6\u8282\u5404\u4e0d\u76f8\u540c:<\/p>\n\n\n\n<figure class=\"wp-block-table has-small-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><th>\u7701\u4efd<\/th><th>\u7a0e\u79cd\u540d\u79f0<\/th><th>\u7a0e\u7387<\/th><th>\u4e3b\u8981\u7279\u70b9<\/th><\/tr><tr><td>\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701<\/td><td>\u9644\u52a0\u7269\u4e1a\u8f6c\u8ba9\u7a0e(APTT)<\/td><td>\u516c\u5e73\u5e02\u573a\u4ef7\u503c\u5bf9\u5e94\u4efd\u989d\u768420%<\/td><td>\u9002\u7528\u4e8e\u7279\u5b9a\u5730\u533a;\u5bf9BC\u7701\u63d0\u540d\u4eba\u58eb\u53ca\u52a0\u62ff\u5927\u63a7\u80a1\u6709\u9650\u5408\u4f19\u4f01\u4e1a\u8bbe\u6709\u8c41\u514d\u3002<\/td><\/tr><tr><td>\u5b89\u5927\u7565\u7701<\/td><td>\u975e\u5c45\u6c11\u6295\u673a\u7a0e(NRST)<\/td><td>\u8d2d\u4e70\u4ef7\u683c\u768425%<\/td><td>\u9002\u7528\u4e8e\u5168\u7701\u8303\u56f4;\u5bf9\u63d0\u540d\u4eba\u58eb\u3001\u53d7\u4fdd\u62a4\u4eba\u58eb,\u4ee5\u53ca\u52a0\u62ff\u5927\u516c\u6c11\/\u5c45\u6c11\u7684\u914d\u5076\u8bbe\u6709\u8c41\u514d\u3002\u5df2\u6210\u4e3a\u6c38\u4e45\u5c45\u6c11\u7684\u4eba\u58eb\u3001\u5728\u5b89\u5927\u7565\u7701\u7684\u56fd\u9645\u5b66\u751f\u53ca\u5916\u7c4d\u5de5\u4f5c\u8005\u53ef\u7533\u8bf7\u8fd4\u8fd8(\u90e8\u5206\u8fd4\u8fd8\u4e0d\u9002\u7528\u4e8e2022\u5e743\u670829\u65e5\u4e4b\u540e\u53d1\u751f\u7684\u8f6c\u8ba9)\u3002<\/td><\/tr><tr><td>\u65b0\u65af\u79d1\u820d\u7701<\/td><td>\u975e\u5c45\u6c11\u5951\u636e\u8f6c\u8ba9\u7a0e<\/td><td>\u8d2d\u4e70\u4ef7\u683c\u6216\u8bc4\u4f30\u4ef7\u503c(\u53d6\u4e24\u8005\u8f83\u9ad8\u8005)\u76845%<\/td><td>\u9002\u7528\u4e8e\u4f4f\u5b85\u5355\u4f4d\u6570\u4e0d\u8d85\u8fc7\u4e09\u6237\u7684\u4f4f\u5b85\u7269\u4e1a;\u540c\u6837\u9002\u7528\u4e8e\u975e\u65b0\u65af\u79d1\u820d\u7701\u5c45\u6c11\u7684\u52a0\u62ff\u5927\u4eba\u3002\u82e5\u4e70\u65b9\u5728\u516d\u4e2a\u6708\u5185\u6210\u4e3a\u8be5\u7701\u5c45\u6c11,\u53ef\u83b7\u8c41\u514d\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u4f26\u591a\u5e02\u6b63\u8003\u8651\u4e8e2025\u5e741\u67081\u65e5\u524d\u5b9e\u65bd\u4e00\u9879\u5e02\u7ea7\u975e\u5c45\u6c11\u6295\u673a\u7a0e\u3002\u5982\u679c\u8be5\u63aa\u65bd\u5f97\u4ee5\u5b9e\u65bd,\u5176\u7a0e\u7387\u5c06\u5728\u73b0\u884cNRST\u7a0e\u4e4b\u4e0a\u518d\u989d\u5916\u589e\u52a010%\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7ed3\u8bed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u6d77\u5916\u4e70\u5bb6\u7a0e<\/strong>\u662f\u5916\u56fd\u5b9e\u4f53\u5728\u623f\u5730\u4ea7\u4ea4\u6613\u4e2d\u4e00\u4e2a\u65e2\u590d\u6742\u53c8\u81f3\u5173\u91cd\u8981\u7684\u73af\u8282\u3002\u5bf9\u4e8e\u4efb\u4f55\u8003\u8651\u5728BC\u7701\u6307\u5b9a\u5730\u533a\u8d2d\u4e70\u4f4f\u5b85\u7269\u4e1a\u7684\u4eba\u6765\u8bf4,\u4e86\u89e3\u8be5\u7a0e\u7387\u3001\u9002\u7528\u5730\u533a\u3001\u8c41\u514d\u60c5\u5f62\u53ca\u9000\u7a0e\u53ef\u80fd\u6027\u90fd\u81f3\u5173\u91cd\u8981\u3002\u8fd9\u9879\u7a0e\u6536\u8fde\u540c\u5b89\u5927\u7565\u7701\u548c\u65b0\u65af\u79d1\u820d\u7701\u7684\u7c7b\u4f3c\u63aa\u65bd,\u5171\u540c\u53cd\u6620\u51fa\u5e94\u5bf9\u4f4f\u623f\u53ef\u8d1f\u62c5\u6027\u95ee\u9898\u3001\u786e\u4fdd\u623f\u5730\u4ea7\u5e02\u573a\u5bf9\u672c\u5730\u5c45\u6c11\u4fdd\u6301\u53ef\u53ca\u6027\u8fd9\u4e00\u66f4\u5e7f\u6cdb\u7684\u52aa\u529b\u65b9\u5411\u3002\u5728\u5904\u7406\u8fd9\u4e9b\u7a0e\u52a1\u5f71\u54cd\u65f6,\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u6cd5\u89c4\u5e76\u5bfb\u6c42\u4e13\u4e1a\u5efa\u8bae\u81f3\u5173\u91cd\u8981\u3002\u5173\u4e8e\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u6d77\u5916\u4e70\u5bb6\u7a0e\u6846\u67b6\u4e2d\u7684\u5177\u4f53\u8c41\u514d\u60c5\u5f62\u6216\u5730\u533a\u5dee\u5f02,\u60a8\u8fd8\u6709\u5176\u4ed6\u95ee\u9898\u5417?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5728\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701(BC\u7701)\u8d2d\u4e70\u623f\u4ea7\u662f\u4e00\u9879\u91cd\u5927\u6295\u8d44,\u5bf9\u4e8e\u6d77\u5916\u4e70\u5bb6\u800c\u8a00,&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,13],"tags":[],"class_list":["post-900353","post","type-post","status-publish","format-standard","hentry","category-zh","category-ge-sheng-shui-wu-you-hui"],"_links":{"self":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts\/900353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/comments?post=900353"}],"version-history":[{"count":0,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts\/900353\/revisions"}],"wp:attachment":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/media?parent=900353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/categories?post=900353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/tags?post=900353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}