{"id":900861,"date":"2026-04-28T23:17:53","date_gmt":"2026-04-28T23:17:53","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900861&amp;lang=zh"},"modified":"2026-04-28T23:17:53","modified_gmt":"2026-04-28T23:17:53","slug":"cra-review-vs-audit-canada","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/cra-review-vs-audit-canada\/","title":{"rendered":"\u52a0\u62ff\u5927CRA\u7a0e\u52a1\u590d\u6838\u4e0e\u7a0e\u52a1\u5ba1\u8ba1\u7684\u533a\u522b(2026\u5e74):\u6709\u4f55\u4e0d\u540c\u3001\u8be5\u600e\u4e48\u505a"},"content":{"rendered":"\n<!DOCTYPE html>\n<html lang=\"en\">\n<head>\n<meta charset=\"UTF-8\">\n<meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n<\/head>\n<body>\n\n\n<p>\u4f60\u62a5\u5b8c\u7a0e\u51e0\u5468\u540e,\u6536\u5230\u4e86\u4e00\u5c01\u6765\u81ea\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40(CRA)\u7684\u4fe1\u3002\u4f60\u7684\u5fc3\u4e00\u4e0b\u5b50\u6c89\u4e86\u4e0b\u53bb\u3002<em>\u4ed6\u4eec\u662f\u8981\u5ba1\u8ba1\u6211\u5417?<\/em><\/p>\n\n<p>\u9996\u5148\u8981\u77e5\u9053\u7684\u662f:<strong>CRA\u5bc4\u51fa\u7684\u5927\u591a\u6570\u4fe1\u4ef6\u90fd\u4e0d\u662f\u5ba1\u8ba1<\/strong>\u3002\u6bcf\u5e74\u6709\u8d85\u8fc7300\u4e07\u4efd\u52a0\u62ff\u5927\u62a5\u7a0e\u8868\u88ab\u6807\u8bb0\u4e3a\u9700\u8981\u590d\u6838\u2014\u2014\u800c\u5176\u4e2d\u7edd\u5927\u591a\u6570\u53ea\u9700\u8865\u4ea4\u51e0\u4efd\u6587\u4ef6\u5c31\u80fd\u5f88\u5feb\u89e3\u51b3\u3002\u590d\u6838\u548c\u5ba1\u8ba1\u662f\u4e24\u4ef6\u622a\u7136\u4e0d\u540c\u7684\u4e8b\u60c5,\u7406\u89e3\u4e8c\u8005\u7684\u533a\u522b\u53ef\u4ee5\u5e2e\u4f60\u7701\u53bb\u5f88\u591a\u4e0d\u5fc5\u8981\u7684\u7126\u8651\u3002<\/p>\n\n<p>\u672c\u6307\u5357\u5c06\u51c6\u786e\u89e3\u91ca\u4ec0\u4e48\u662fCRA\u590d\u6838\u3001\u4ec0\u4e48\u662fCRA\u5ba1\u8ba1\u3001\u4e8c\u8005\u6709\u4f55\u4e0d\u540c\u30012026\u5e74\u5404\u81ea\u7684\u89e6\u53d1\u56e0\u7d20,\u4ee5\u53ca\u5982\u679c\u4f60\u6536\u5230\u5176\u4e2d\u4efb\u4f55\u4e00\u79cd\u901a\u77e5\u8be5\u600e\u4e48\u505a\u3002<\/p>\n\n<p><strong>\u5feb\u901f\u89e3\u7b54:<\/strong>CRA\u590d\u6838\u662f\u9488\u5bf9\u67d0\u4e00\u9879\u5177\u4f53\u7533\u62a5\u5185\u5bb9,\u4f8b\u884c\u8981\u6c42\u4f60\u63d0\u4f9b\u652f\u6301\u6587\u4ef6\u2014\u2014\u8fd9\u4e0d\u662f\u5ba1\u8ba1,\u4e5f\u4e0d\u4ee3\u8868\u4f60\u505a\u9519\u4e86\u4ec0\u4e48\u3002CRA\u5ba1\u8ba1\u5219\u662f\u5bf9\u4f60\u7684\u8d26\u76ee\u548c\u8bb0\u5f55\u8fdb\u884c\u66f4\u6df1\u5165\u7684\u5ba1\u67e5,\u901a\u5e38\u53ea\u7528\u4e8e\u98ce\u9669\u8f83\u9ad8\u7684\u60c5\u51b5\u3002\u590d\u6838\u5f88\u5e38\u89c1,\u901a\u5e38\u51e0\u5468\u5185\u5c31\u80fd\u89e3\u51b3\u3002\u800c\u5bf9\u5927\u591a\u6570\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u6765\u8bf4,\u5ba1\u8ba1\u5f88\u5c11\u89c1,\u800c\u4e14\u4e25\u91cd\u5f97\u591a\u3002<\/p>\n\n<hr>\n\n<h2>CRA\u590d\u6838 vs \u5ba1\u8ba1:\u5e76\u5217\u5bf9\u6bd4<\/h2>\n\n<table>\n  <thead>\n    <tr>\n      <th><\/th>\n      <th>CRA\u590d\u6838<\/th>\n      <th>CRA\u5ba1\u8ba1<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td><strong>\u5e38\u89c1\u7a0b\u5ea6?<\/strong><\/td>\n      <td>\u975e\u5e38\u5e38\u89c1\u2014\u2014\u6bcf\u5e74\u8d85\u8fc7300\u4e07\u4efd\u62a5\u7a0e\u8868<\/td>\n      <td>\u5bf9\u5927\u591a\u6570\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u6765\u8bf4\u5f88\u7f55\u89c1<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u5ba1\u67e5\u4ec0\u4e48\u5185\u5bb9?<\/strong><\/td>\n      <td>\u67d0\u4e00\u9879\u5177\u4f53\u7684\u7533\u62a5\u3001\u6263\u9664\u6216\u6536\u5165\u91d1\u989d<\/td>\n      <td>\u4f60\u7684\u5b8c\u6574\u8d26\u76ee\u3001\u8bb0\u5f55\u548c\u8d22\u52a1\u5386\u53f2<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u4f1a\u6682\u505c\u9000\u7a0e\u5417?<\/strong><\/td>\n      <td>\u4f1a\u2014\u2014\u76f4\u5230\u6536\u5230\u76f8\u5173\u6587\u4ef6\u4e3a\u6b62<\/td>\n      <td>\u4f1a\u2014\u2014\u800c\u4e14\u53ef\u80fd\u5bfc\u81f4\u9700\u8981\u8865\u7f34\u7a0e\u6b3e<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>CRA\u4f1a\u8981\u6c42\u4ec0\u4e48?<\/strong><\/td>\n      <td>\u67d0\u4e00\u5177\u4f53\u9879\u76ee\u7684\u6536\u636e\u3001\u5355\u636e\u6216\u8bc1\u660e<\/td>\n      <td>\u5b8c\u6574\u7684\u8d22\u52a1\u8bb0\u5f55\u3001\u94f6\u884c\u5bf9\u8d26\u5355\u3001\u5408\u540c<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u9700\u8981\u591a\u957f\u65f6\u95f4?<\/strong><\/td>\n      <td>\u5982\u679c\u4f60\u56de\u590d\u53ca\u65f6,\u901a\u5e38\u51e0\u5468\u5230\u51e0\u4e2a\u6708<\/td>\n      <td>\u89c6\u590d\u6742\u7a0b\u5ea6,\u51e0\u4e2a\u6708\u5230\u51e0\u5e74\u4e0d\u7b49<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u53ef\u80fd\u7684\u540e\u679c?<\/strong><\/td>\n      <td>\u6263\u9664\u989d\u6216\u62b5\u514d\u989d\u88ab\u9a73\u56de<\/td>\n      <td>\u91cd\u65b0\u8bc4\u7a0e\u3001\u7f5a\u6b3e\u3001\u5229\u606f,\u6781\u7aef\u60c5\u51b5\u4e0b\u8fd8\u53ef\u80fd\u6263\u85aa<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u8fd9\u7b97\u5ba1\u8ba1\u5417?<\/strong><\/td>\n      <td><strong>\u4e0d\u7b97<\/strong>\u2014\u2014CRA\u660e\u786e\u8bf4\u660e\u8fd9\u4e00\u70b9<\/td>\n      <td>\u7b97<\/td>\n    <\/tr>\n    <tr>\n      <td><strong>\u56de\u590d\u622a\u6b62\u671f\u9650<\/strong><\/td>\n      <td>\u901a\u5e38\u4e3a\u4fe1\u4ef6\u65e5\u671f\u8d7730\u5929\u5185<\/td>\n      <td>\u89c6\u5177\u4f53\u60c5\u51b5\u800c\u5b9a\u2014\u2014\u7531\u8d1f\u8d23\u4f60\u6848\u4ef6\u7684CRA\u5ba1\u8ba1\u5458\u8bbe\u5b9a<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n\n<hr>\n\n<h2>\u4ec0\u4e48\u662fCRA\u7a0e\u52a1\u590d\u6838?<\/h2>\n\n<p>CRA\u590d\u6838\u2014\u2014\u4e5f\u79f0\u4e3a\u5904\u7406\u590d\u6838\u6216\u6848\u5934\u590d\u6838\u2014\u2014\u662f\u4e00\u79cd\u4f8b\u884c\u7684\u6838\u5b9e\u7a0b\u5e8f\u3002CRA\u6bcf\u5e74\u4f1a\u62bd\u53d6\u4e00\u90e8\u5206\u62a5\u7a0e\u8868,\u6838\u5b9e\u4f60\u7533\u62a5\u7684\u6263\u9664\u989d\u3001\u62b5\u514d\u989d\u548c\u6536\u5165,\u662f\u5426\u4e0e\u96c7\u4e3b\u3001\u94f6\u884c\u53ca\u5176\u4ed6\u7b2c\u4e09\u65b9\u5df2\u7ecf\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u5c40\u7684\u4fe1\u606f\u76f8\u7b26\u3002<\/p>\n\n<p>CRA\u81ea\u5df1\u660e\u786e\u6307\u51fa:<strong>\u88ab\u62bd\u4e2d\u8fdb\u884c\u590d\u6838\u5e76\u4e0d\u4ee3\u8868\u88ab\u7a0e\u52a1\u5ba1\u8ba1\u3002<\/strong>\u8fd9\u4e0d\u662f\u4f60\u505a\u9519\u4e86\u4ec0\u4e48\u7684\u4fe1\u53f7,\u4e5f\u4e0d\u610f\u5473\u7740CRA\u6000\u7591\u4f60\u5b58\u5728\u6b3a\u8bc8\u884c\u4e3a\u3002\u8fd9\u53ea\u8868\u793a\u4f60\u7684\u62a5\u7a0e\u8868\u88ab\u81ea\u52a8\u7cfb\u7edf\u6807\u8bb0,\u9700\u8981\u5bf9\u67d0\u4e00\u5177\u4f53\u9879\u76ee\u8fdb\u884c\u4f8b\u884c\u6838\u5b9e\u3002<\/p>\n\n<p>\u57282026\u5e74,CRA\u590d\u6838\u6bd4\u5f80\u5e74\u66f4\u52a0\u5e38\u89c1\u3002\u672c\u62a5\u7a0e\u5b63\u9884\u8ba1\u5c06\u6709\u8d85\u8fc73300\u4e07\u4efd\u62a5\u7a0e\u8868\u63d0\u4ea4,\u800c\u7535\u5b50\u62a5\u7a0e\u5df2\u6210\u4e3a\u5e38\u6001(\u6536\u636e\u4e0d\u518d\u9700\u8981\u9884\u5148\u968f\u9644\u63d0\u4ea4),CRA\u5df2\u5c06\u66f4\u591a\u6838\u5b9e\u5de5\u4f5c\u8f6c\u79fb\u5230\u63d0\u4ea4\u4e4b\u540e\u8fdb\u884c\u2014\u2014\u8fd9\u610f\u5473\u7740\u66f4\u591a\u52a0\u62ff\u5927\u4eba\u4f1a\u6536\u5230\u590d\u6838\u4fe1\u4ef6\u3002<\/p>\n\n<h3>CRA\u590d\u6838\u7684\u7c7b\u578b<\/h3>\n\n<ul>\n  <li><strong>\u6838\u5b9a\u524d\u590d\u6838(Pre-assessment review):<\/strong> \u53d1\u751f\u5728CRA\u6700\u7ec8\u786e\u5b9a\u4f60\u7684\u62a5\u7a0e\u8868\u3001\u53d1\u51fa\u7a0e\u52a1\u8bc4\u4f30\u901a\u77e5\u4e66(NOA)\u4e4b\u524d\u3002\u5728\u590d\u6838\u5b8c\u6210\u4e4b\u524d,\u4f60\u7684\u9000\u7a0e\u4f1a\u88ab\u6682\u6263\u3002\u8fd9\u662f4\u6708\u548c5\u6708\u9000\u7a0e\u5ef6\u8fdf\u6700\u5e38\u89c1\u7684\u539f\u56e0\u3002<\/li>\n  <li><strong>\u6838\u5b9a\u540e\u590d\u6838(\u5904\u7406\u590d\u6838):<\/strong> \u53d1\u751f\u5728\u4f60\u7684\u62a5\u7a0e\u8868\u5df2\u7ecf\u5b8c\u6210\u8bc4\u7a0e\u3001\u9000\u7a0e\u4e5f\u5df2\u53d1\u653e\u4e4b\u540e\u3002CRA\u8981\u6c42\u63d0\u4f9b\u6587\u4ef6,\u4ee5\u6838\u5b9e\u4ed6\u4eec\u6b64\u524d\u5df2\u6279\u51c6\u7684\u67d0\u9879\u7533\u62a5\u5185\u5bb9\u3002<\/li>\n  <li><strong>\u6bd4\u5bf9\u590d\u6838(Matching review):<\/strong> CRA\u5c06\u4f60\u7533\u62a5\u7684\u5185\u5bb9\u4e0e\u4ed6\u4eec\u5b58\u6863\u4e2d\u6765\u81ea\u96c7\u4e3b\u548c\u91d1\u878d\u673a\u6784\u7684\u5355\u636e\u8fdb\u884c\u6bd4\u5bf9\u3002\u5982\u679c\u5b58\u5728\u5dee\u5f02\u2014\u2014\u4f8b\u5982\u62a5\u7a0e\u8868\u4e0a\u6ca1\u6709\u5305\u542b\u7684\u4e00\u5f20T5\u5355\u636e\u2014\u2014\u4f60\u5c31\u4f1a\u6536\u5230\u4e00\u5c01\u4fe1\u3002<\/li>\n<\/ul>\n\n<h3>\u590d\u6838\u4e2dCRA\u4f1a\u8981\u6c42\u63d0\u4f9b\u4ec0\u4e48<\/h3>\n\n<p>\u590d\u6838\u4fe1\u4ef6\u4f1a\u5177\u4f53\u8bf4\u660e\u6b63\u5728\u6838\u5b9e\u7684\u7533\u62a5\u9879\u76ee,\u5e76\u5217\u51fa\u6240\u9700\u7684\u6587\u4ef6\u3002\u5e38\u89c1\u7684\u8981\u6c42\u5305\u62ec:<\/p>\n\n<ul>\n  <li>\u5df2\u7533\u62a5\u533b\u7597\u8d39\u7528\u7684\u6536\u636e<\/li>\n  <li>\u6148\u5584\u6350\u6b3e\u7684\u6b63\u5f0f\u6350\u8d60\u6536\u636e<\/li>\n  <li>\u6258\u513f\u8d39\u7528\u6536\u636e\u53ca\u7167\u62a4\u8005\u7684\u793e\u4f1a\u4fdd\u9669\u53f7(SIN)<\/li>\n  <li>\u642c\u5bb6\u8d39\u7528\u6536\u636e\u53ca\u642c\u5bb6\u8bc1\u660e<\/li>\n  <li>\u5c45\u5bb6\u529e\u516c\u8d39\u7528\u8ba1\u7b97\u8868\u4ee5\u53ca\u79df\u7ea6\u6216\u4ea7\u6743\u6587\u4ef6<\/li>\n  <li>\u7528\u4e8e\u7533\u62a5\u6559\u80b2\u91d1\u989d\u7684\u5b66\u8d39\u5355\u636e(T2202)<\/li>\n  <li>\u5982\u7533\u62a5\u4e86\u6b8b\u75be\u7a0e\u52a1\u62b5\u514d(DTC),\u9700\u63d0\u4f9b\u6b8b\u75be\u7a0e\u52a1\u62b5\u514d\u8bc1\u660e\u4e66(T2201)<\/li>\n  <li>\u81ea\u96c7\u62a5\u7a0e\u4eba\u7684\u8425\u4e1a\u8d39\u7528\u76f8\u5173\u6587\u4ef6<\/li>\n<\/ul>\n\n<hr>\n\n<h2>\u4ec0\u4e48\u662fCRA\u7a0e\u52a1\u5ba1\u8ba1?<\/h2>\n\n<p>CRA\u5ba1\u8ba1\u662f\u4e00\u4e2a\u4e25\u91cd\u5f97\u591a\u7684\u7a0b\u5e8f\u3002CRA\u628a\"\u5ba1\u8ba1\"\u8fd9\u4e2a\u8bcd\u4e13\u95e8\u7528\u4e8e\u5bf9\u4f60\u7684\u8d26\u76ee\u3001\u8bb0\u5f55\u548c\u8d22\u52a1\u5386\u53f2\u8fdb\u884c\u6df1\u5165\u5ba1\u67e5\u2014\u2014\u4e0d\u53ea\u662f\u67d0\u4e00\u9879\u5177\u4f53\u7684\u7533\u62a5\u5185\u5bb9,\u800c\u53ef\u80fd\u662f\u4f60\u4e00\u5e74\u6216\u591a\u5e74\u7684\u6574\u4f53\u8d22\u52a1\u72b6\u51b5\u3002<\/p>\n\n<p>\u57282023-24\u8d22\u5e74,CRA\u5171\u5f00\u5c55\u4e86\u5c06\u8fd1<strong>69,000\u6b21\u5408\u89c4\u884c\u52a8<\/strong>\u2014\u2014\u9ad8\u4e8e\u524d\u4e00\u5e74\u768463,000\u6b21\u3002\u800c\u57282025-2026\u5e74,\u6839\u636e2024\u5e74\u8054\u90a6\u9884\u7b97\u7684\u8c03\u6574,CRA\u83b7\u5f97\u4e86\u66f4\u5927\u7684\u5ba1\u8ba1\u6743\u529b,\u62e5\u6709\u4e86\u66f4\u591a\u624b\u6bb5\u6765\u8981\u6c42\u63d0\u4f9b\u4fe1\u606f\u5e76\u5bf9\u4e0d\u914d\u5408\u884c\u4e3a\u8fdb\u884c\u5904\u7f5a\u3002<\/p>\n\n<h3>CRA\u5ba1\u8ba1\u7684\u7c7b\u578b<\/h3>\n\n<ul>\n  <li><strong>\u6848\u5934\u5ba1\u8ba1(\u4fe1\u51fd\u5ba1\u8ba1):<\/strong> \u901a\u8fc7\u90ae\u4ef6\u6216\u7535\u8bdd\u8fdb\u884c\u3002CRA\u4f1a\u5c31\u591a\u9879\u7533\u62a5\u5185\u5bb9\u8981\u6c42\u63d0\u4f9b\u5927\u91cf\u6587\u4ef6\u3002\u8fd9\u662f\u9488\u5bf9\u4e2a\u4eba\u6700\u5e38\u89c1\u7684\u6b63\u5f0f\u5ba1\u8ba1\u7c7b\u578b\u3002<\/li>\n  <li><strong>\u5b9e\u5730\u5ba1\u8ba1:<\/strong> CRA\u5ba1\u8ba1\u5458\u4eb2\u81ea\u5230\u4f60\u7684\u4f4f\u6240\u6216\u7ecf\u8425\u573a\u6240,\u76f4\u63a5\u67e5\u9605\u76f8\u5173\u8bb0\u5f55\u3002\u901a\u5e38\u7528\u4e8e\u60c5\u51b5\u590d\u6742\u7684\u81ea\u96c7\u4eba\u58eb\u6216\u5c0f\u4f01\u4e1a\u4e3b\u3002<\/li>\n  <li><strong>\u8d44\u4ea7\u51c0\u503c\u5ba1\u8ba1:<\/strong> CRA\u5c06\u4f60\u7533\u62a5\u7684\u6536\u5165\u4e0e\u4f60\u7684\u751f\u6d3b\u65b9\u5f0f\u548c\u8d44\u4ea7\u8fdb\u884c\u6bd4\u5bf9\u2014\u2014\u4f60\u62e5\u6709\u4ec0\u4e48\u3001\u82b1\u8d39\u591a\u5c11\u3001\u6b20\u4e86\u591a\u5c11\u503a\u3002\u7528\u4e8eCRA\u6000\u7591\u6536\u5165\u672a\u88ab\u5b8c\u5168\u7533\u62a5\u7684\u60c5\u51b5,\u4fd7\u79f0\"\u751f\u6d3b\u65b9\u5f0f\u4e0d\u7b26\"\u5ba1\u8ba1\u3002<\/li>\n<\/ul>\n\n<h3>\u5ba1\u8ba1\u671f\u95f4\u4f1a\u53d1\u751f\u4ec0\u4e48<\/h3>\n\n<p>\u5728\u6b63\u5f0f\u5ba1\u8ba1\u671f\u95f4,CRA\u901a\u5e38\u4f1a:<\/p>\n\n<ol>\n  <li>\u4ee5\u4e66\u9762\u5f62\u5f0f\u901a\u77e5\u4f60,\u5e76\u4e3a\u4f60\u7684\u6848\u4ef6\u6307\u6d3e\u4e13\u95e8\u7684\u5ba1\u8ba1\u5458<\/li>\n  <li>\u8981\u6c42\u63d0\u4f9b\u5927\u91cf\u8bb0\u5f55\u2014\u2014\u94f6\u884c\u5bf9\u8d26\u5355\u3001\u53d1\u7968\u3001\u5408\u540c\u3001\u8d26\u7c3f<\/li>\n  <li>\u53ef\u80fd\u8981\u6c42\u7ea6\u8c08\u4f60\u672c\u4eba\u6216\u4f60\u7684\u4ee3\u8868<\/li>\n  <li>\u901a\u5e38\u4f1a\u5ba1\u67e5\u6700\u8fd13\u5e74\u7684\u8bb0\u5f55,\u5982\u6000\u7591\u5b58\u5728\u865a\u62a5\u60c5\u51b5,\u53ef\u8ffd\u6eaf\u81f36\u5e74<\/li>\n  <li>\u5728\u6700\u7ec8\u786e\u5b9a\u4e4b\u524d,\u53d1\u51fa\u4e00\u4efd\u8bf4\u660e\u62df\u8bae\u8c03\u6574\u5185\u5bb9\u7684\u63d0\u8bae\u4fe1<\/li>\n  <li>\u5982\u505a\u51fa\u8c03\u6574,\u53d1\u51fa\u91cd\u65b0\u8bc4\u7a0e\u901a\u77e5\u4e66<\/li>\n<\/ol>\n\n<p>\u5982\u679c\u5ba1\u8ba1\u53d1\u73b0\u4f60\u9700\u8981\u8865\u7f34\u7a0e\u6b3e,\u4f60\u901a\u5e38\u6709<strong>30\u5929<\/strong>\u7684\u65f6\u95f4\u5728\u5229\u606f\u5f00\u59cb\u7d2f\u8ba1\u4e4b\u524d\u5b8c\u6210\u7f34\u7eb3\u3002\u5728\u6d89\u53ca\u6b3a\u8bc8\u7684\u4e25\u91cd\u6848\u4ef6\u4e2d,CRA\u6709\u6743\u6263\u62bc\u5de5\u8d44\u3001\u67e5\u5c01\u8d44\u4ea7,\u5728\u6700\u6781\u7aef\u7684\u60c5\u51b5\u4e0b,\u8fd8\u53ef\u80fd\u63d0\u8d77\u5211\u4e8b\u8bc9\u8bbc\u3002<\/p>\n\n<hr>\n\n<h2>2026\u5e74\u4ec0\u4e48\u4f1a\u89e6\u53d1CRA\u590d\u6838?<\/h2>\n\n<p>CRA\u4f7f\u7528\u4e00\u5957\u672a\u516c\u5f00\u7684\u81ea\u52a8\u8bc4\u5206\u7cfb\u7edf\u6765\u9009\u53d6\u9700\u8981\u590d\u6838\u7684\u62a5\u7a0e\u8868\u3002\u5177\u4f53\u65b9\u6cd5\u5c5e\u4e8e\u4fdd\u5bc6\u5185\u5bb9,\u4f46\u6839\u636eCRA\u5df2\u786e\u8ba4\u7684\u4fe1\u606f\u4ee5\u53ca\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u89c2\u5bdf\u5230\u7684\u60c5\u51b5,\u4ee5\u4e0b\u56e0\u7d20\u901a\u5e38\u4f1a\u89e6\u53d1\u590d\u6838:<\/p>\n\n<ul>\n  <li><strong>\u76f8\u5bf9\u4e8e\u4f60\u7684\u6536\u5165\u800c\u8a00\u5f02\u5e38\u9ad8\u7684\u7533\u62a5\u91d1\u989d<\/strong>\u2014\u2014\u4f8b\u5982\u5e74\u6536\u5165$45,000\u5374\u7533\u62a5\u4e86$15,000\u7684\u533b\u7597\u8d39\u7528<\/li>\n  <li><strong>\u5927\u989d\u6148\u5584\u6350\u6b3e<\/strong>\u2014\u2014\u5c24\u5176\u662f\u5f53\u91d1\u989d\u4e0e\u5f80\u5e74\u76f8\u6bd4\u660e\u663e\u4e0d\u6210\u6bd4\u4f8b\u65f6<\/li>\n  <li><strong>\u4f60\u7533\u62a5\u7684\u5185\u5bb9\u4e0e\u7b2c\u4e09\u65b9\u7533\u62a5\u7684\u5185\u5bb9\u5b58\u5728\u5dee\u5f02<\/strong>\u2014\u2014\u4f8b\u5982T4\u3001T5\u7b49\u5355\u636e\u5bf9\u4e0d\u4e0a<\/li>\n  <li><strong>\u9996\u6b21\u7533\u62a5\u7684\u9879\u76ee<\/strong>\u2014\u2014\u7b2c\u4e00\u6b21\u7533\u62a5\u67d0\u9879\u6b64\u524d\u4ece\u672a\u7533\u62a5\u8fc7\u7684\u62b5\u514d<\/li>\n  <li><strong>\u5171\u540c\u76d1\u62a4\u6216\u5408\u683c\u53d7\u517b\u4eba\u7533\u62a5<\/strong>\u2014\u2014CRA\u4f1a\u4ed4\u7ec6\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9<\/li>\n  <li><strong>\u5c45\u5bb6\u529e\u516c\u6263\u9664<\/strong>\u2014\u2014\u5c24\u5176\u662f\u4f5c\u4e3a\u96c7\u5458\u7533\u62a5\u65f6(\u9700\u8981T2200\u8868)<\/li>\n  <li><strong>\u968f\u673a\u62bd\u53d6<\/strong>\u2014\u2014CRA\u786e\u8ba4\u90e8\u5206\u62a5\u7a0e\u8868\u662f\u51fa\u4e8e\u5408\u89c4\u76ee\u7684\u968f\u673a\u62bd\u53d6\u7684<\/li>\n  <li><strong>\u5408\u89c4\u5386\u53f2<\/strong>\u2014\u2014\u5982\u679c\u4f60\u6b64\u524d\u66fe\u88ab\u590d\u6838\u6216\u8c03\u6574\u8fc7<\/li>\n<\/ul>\n\n<h3>2026\u5e74\u54ea\u4e9b\u4eba\u66f4\u5bb9\u6613\u88ab\u590d\u6838<\/h3>\n\n<p>\u6839\u636e\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u603b\u7ed3\u7684\u89c4\u5f8b\u4ee5\u53caCRA\u81ea\u8eab\u7684\u6307\u5f15,\u4ee5\u4e0b\u7fa4\u4f53\u57282026\u5e74\u9762\u4e34\u66f4\u9ad8\u7684\u590d\u6838\u6982\u7387:<\/p>\n\n<ul>\n  <li>\u7533\u62a5\u4e86\u5927\u989d\u8425\u4e1a\u8d39\u7528\u6216\u5c45\u5bb6\u529e\u516c\u6263\u9664\u7684\u81ea\u96c7\u62a5\u7a0e\u4eba<\/li>\n  <li>\u7533\u62a5\u5927\u989d\u533b\u7597\u8d39\u7528\u3001\u6148\u5584\u6350\u6b3e\u6216\u642c\u5bb6\u8d39\u7528\u7684\u7eb3\u7a0e\u4eba<\/li>\n  <li>\u7533\u62a5\u6258\u513f\u8d39\u7528\u6216\u5171\u540c\u76d1\u62a4\u91d1\u989d\u7684\u7236\u6bcd<\/li>\n  <li>\u7b2c\u4e00\u6b21\u62a5\u7a0e\u3001\u6d89\u53ca\u5b66\u8d39\u6216\u5883\u5916\u6536\u5165\u7684\u52a0\u62ff\u5927\u65b0\u79fb\u6c11<\/li>\n  <li>\u6709\u591a\u4e2a\u517b\u8001\u91d1\u6765\u6e90\u6216\u9700\u7533\u62a5\u5883\u5916\u517b\u8001\u91d1\u7684\u8001\u5e74\u4eba<\/li>\n  <li>\u7533\u62a5\u6b8b\u75be\u7a0e\u52a1\u62b5\u514d\u6216\u52a0\u62ff\u5927\u7167\u62a4\u8005\u62b5\u514d\u7684\u4efb\u4f55\u4eba<\/li>\n<\/ul>\n\n<hr>\n\n<h2>2026\u5e74\u4ec0\u4e48\u4f1a\u89e6\u53d1CRA\u5ba1\u8ba1?<\/h2>\n\n<p>\u5ba1\u8ba1\u662f\u57fa\u4e8e\"\u98ce\u9669\u8bc4\u4f30\"\u7684\u2014\u2014\u5f53\u67d0\u4e9b\u4fe1\u53f7\u663e\u793a\u51fa\u73b0\u91cd\u5927\u4e0d\u5408\u89c4\u7684\u53ef\u80fd\u6027\u8f83\u9ad8\u65f6,CRA\u4f1a\u5bf9\u62a5\u7a0e\u4eba\u7684\u5386\u53f2\u8bb0\u5f55\u8fdb\u884c\u66f4\u6df1\u5165\u7684\u8c03\u67e5\u30022026\u5e74\u5e38\u89c1\u7684\u5ba1\u8ba1\u89e6\u53d1\u56e0\u7d20\u5305\u62ec:<\/p>\n\n<h3>\u81ea\u96c7\u4e0e\u73b0\u91d1\u6536\u5165<\/h3>\n<p>\u4ece\u4e8b\u73b0\u91d1\u4ea4\u6613\u7684\u81ea\u96c7\u4eba\u58eb\u662f\u88ab\u5ba1\u8ba1\u6700\u9891\u7e41\u7684\u7fa4\u4f53\u4e4b\u4e00\u3002\u5982\u679c\u4f60\u7533\u62a5\u7684\u6536\u5165\u4e0eGST\/HST\u7533\u62a5\u4e0d\u4e00\u81f4\u2014\u2014\u6bd4\u5982\u4f60\u7533\u62a5\u6536\u5165\u4e3a$60,000,\u4f46\u4f60\u4e3a$85,000\u7684\u9500\u552e\u989d\u90fd\u6536\u53d6\u4e86HST\u2014\u2014\u8fd9\u79cd\u5dee\u5f02\u662f\u4e00\u4e2a\u660e\u663e\u7684\u8b66\u793a\u4fe1\u53f7\u3002<\/p>\n\n<h3>\u6301\u7eed\u7684\u7ecf\u8425\u4e8f\u635f<\/h3>\n<p>\u5e74\u590d\u4e00\u5e74\u5730\u7533\u62a5\u7ecf\u8425\u4e8f\u635f,\u4f1a\u5f15\u8d77\u5bf9\u8be5\u6d3b\u52a8\u7a76\u7adf\u662f\u771f\u5b9e\u7684\u7ecf\u8425\u884c\u4e3a,\u8fd8\u662f\u7eaf\u7cb9\u7684\u4e2a\u4eba\u7231\u597d\u7684\u8d28\u7591\u3002CRA\u5bf9\u4e8e\u4ec0\u4e48\u624d\u7b97\u662f\u5177\u5907\"\u5408\u7406\u76c8\u5229\u9884\u671f\"\u7684\u7ecf\u8425\u6d3b\u52a8\u6709\u5177\u4f53\u6807\u51c6\u3002<\/p>\n\n<h3>\u79df\u8d41\u4e8f\u635f<\/h3>\n<p>\u623f\u4e1c\u5728\u7533\u62a5\u79df\u91d1\u6536\u5165\u7684\u540c\u65f6\u53c8\u6301\u7eed\u663e\u793a\u79df\u8d41\u4e8f\u635f,\u4f1a\u62db\u81f4\u5ba1\u67e5\u2014\u2014\u5c24\u5176\u662f\u5f53\u7533\u62a5\u7684\u8d39\u7528\u770b\u8d77\u6765\u8d85\u51fa\u4e86\u8be5\u7269\u4e1a\u5b9e\u9645\u8fd0\u8425\u6240\u9700\u7684\u5408\u7406\u6210\u672c\u65f6\u3002<\/p>\n\n<h3>\u623f\u5730\u4ea7\u76f8\u5173\u6d3b\u52a8<\/h3>\n<p>CRA\u57282025-2026\u5e74\u5927\u5e45\u52a0\u5f3a\u4e86\u5bf9\u623f\u5730\u4ea7\u9886\u57df\u7684\u6267\u6cd5\u529b\u5ea6,\u5305\u62ec:<\/p>\n<ul>\n  <li>\u672a\u7533\u62a5\u7684\u77ed\u79df\u6536\u5165(Airbnb\u3001VRBO)<\/li>\n  <li>\u9891\u7e41\u4e70\u5356\u623f\u4ea7\u8005(\"\u7092\u623f\u8005\")\u7533\u62a5\u81ea\u4f4f\u623f\u8c41\u514d<\/li>\n  <li>\u65b0\u5efa\u6216\u7ecf\u5927\u5e45\u7ffb\u65b0\u623f\u5c4b\u51fa\u552e\u65f6\u7684GST\/HST\u2014\u2014\u5982\u679c\u4e00\u5957\u591a\u4f26\u591a\u7684\u623f\u5c4b\u4ee5100\u4e07\u52a0\u5143\u552e\u51fa,\u8be5\u7b14\u4ea4\u6613\u7684HST\u53ef\u80fd\u9ad8\u8fbe\u7ea613\u4e07\u52a0\u5143<\/li>\n<\/ul>\n\n<h3>\u751f\u6d3b\u65b9\u5f0f\u4e0d\u7b26<\/h3>\n<p>\u5f53\u4f60\u53ef\u89c2\u5bdf\u5230\u7684\u751f\u6d3b\u65b9\u5f0f\u2014\u2014\u623f\u5c4b\u3001\u8f66\u8f86\u3001\u65c5\u884c\u3001\u6d88\u8d39\u2014\u2014\u4e0e\u4f60\u7533\u62a5\u7684\u6536\u5165\u4e0d\u76f8\u7b26\u65f6,CRA\u53ef\u80fd\u4f1a\u5c55\u5f00\u8d44\u4ea7\u51c0\u503c\u5ba1\u8ba1\u3002\u8fd9\u662f\u6700\u96be\u91cf\u5316\u7684\u89e6\u53d1\u56e0\u7d20\u4e4b\u4e00,\u5374\u4e5f\u662fCRA\u6700\u6709\u529b\u7684\u5de5\u5177\u4e4b\u4e00\u3002<\/p>\n\n<h3>\u52a0\u5bc6\u8d27\u5e01\u4e0e\u5883\u5916\u8d44\u4ea7<\/h3>\n<p>CRA\u6b63\u5728\u4f7f\u7528\u65b0\u7684\u6570\u636e\u6bd4\u5bf9\u5de5\u5177\u548c\u66f4\u5927\u7684\u5ba1\u8ba1\u6743\u529b,\u4e13\u95e8\u9488\u5bf9\u672a\u7533\u62a5\u7684\u52a0\u5bc6\u8d27\u5e01\u6536\u76ca\u548c\u5883\u5916\u6536\u5165\u8fdb\u884c\u6838\u67e5\u3002\u5982\u679c\u4f60\u6301\u6709\u5883\u5916\u8d44\u4ea7\u6216\u6709\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613,2026\u5e74\u51c6\u786e\u7533\u62a5\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u91cd\u8981\u3002<\/p>\n\n<h3>CRA\u4e3e\u62a5\u70ed\u7ebf<\/h3>\n<p>CRA\u8bbe\u6709\u4e00\u6761\u533f\u540d\u4e3e\u62a5\u70ed\u7ebf,\u4efb\u4f55\u4eba\u2014\u2014\u5fc3\u6000\u4e0d\u6ee1\u7684\u5458\u5de5\u3001\u524d\u914d\u5076\u3001\u90bb\u5c45\u2014\u2014\u90fd\u53ef\u4ee5\u4e3e\u62a5\u6d89\u5acc\u9003\u7a0e\u7684\u884c\u4e3a\u3002\u5305\u542b\u5177\u4f53\u3001\u53ef\u6838\u5b9e\u4fe1\u606f\u7684\u4e3e\u62a5,\u786e\u5b9e\u80fd\u591f\u3001\u4e5f\u7684\u786e\u4f1a\u89e6\u53d1\u6b63\u5f0f\u5ba1\u8ba1\u3002<\/p>\n\n<hr>\n\n<h2>\u5982\u679c\u6536\u5230CRA\u590d\u6838\u4fe1\u4ef6\u8be5\u600e\u4e48\u529e<\/h2>\n\n<p>\u6536\u5230\u590d\u6838\u4fe1\u4ef6\u786e\u5b9e\u8ba9\u4eba\u7d27\u5f20,\u4f46\u5b8c\u5168\u53ef\u4ee5\u59a5\u5584\u5904\u7406\u3002\u4ee5\u4e0b\u662f\u5177\u4f53\u8be5\u600e\u4e48\u505a:<\/p>\n\n<h3>\u7b2c\u4e00\u6b65\u2014\u2014\u4ed4\u7ec6\u9605\u8bfb\u4fe1\u4ef6<\/h3>\n<p>CRA\u7684\u4fe1\u4ef6\u4f1a\u5177\u4f53\u8bf4\u660e\u6b63\u5728\u590d\u6838\u7684\u662f\u54ea\u4e00\u9879\u7533\u62a5\u5185\u5bb9\u6216\u6536\u5165\u9879\u76ee,\u4ee5\u53ca\u9700\u8981\u63d0\u4f9b\u54ea\u4e9b\u6587\u4ef6\u3002\u8bf7\u4ed4\u7ec6\u9605\u8bfb\u4e24\u904d\u3002\u4e0d\u8981\u5728\u6ca1\u6709\u5b8c\u6574\u8bfb\u5b8c\u4e4b\u524d\u5c31\u5047\u8bbe\u81ea\u5df1\u5df2\u7ecf\u77e5\u9053\u5bf9\u65b9\u60f3\u8981\u4ec0\u4e48\u3002<\/p>\n\n<h3>\u7b2c\u4e8c\u6b65\u2014\u2014\u5728\u622a\u6b62\u671f\u9650\u5185\u56de\u590d<\/h3>\n<p>\u4f60\u901a\u5e38\u6709\u4ece\u4fe1\u4ef6\u65e5\u671f\u8d77<strong>30\u5929<\/strong>\u7684\u65f6\u95f4\u6765\u56de\u590d\u3002\u5982\u679c\u4f60\u9700\u8981\u66f4\u591a\u65f6\u95f4,\u8bf7\u5728\u622a\u6b62\u65e5\u671f\u4e4b\u524d\u8054\u7cfbCRA\u7533\u8bf7\u5ef6\u671f\u2014\u2014\u4e0d\u8981\u7f6e\u4e4b\u4e0d\u7406\u3002\u4f60\u80fd\u505a\u7684\u6700\u7cdf\u7cd5\u7684\u4e8b,\u5c31\u662f\u4e0d\u56de\u590d\u3002\u5ffd\u89c6\u590d\u6838\u4fe1\u4ef6\u53ef\u80fd\u4f1a\u4f7f\u60c5\u51b5\u5347\u7ea7,\u5e76\u5bfc\u81f4\u4f60\u7684\u7533\u62a5\u88ab\u81ea\u52a8\u9a73\u56de\u3002<\/p>\n\n<h3>\u7b2c\u4e09\u6b65\u2014\u2014\u6536\u96c6\u6240\u9700\u6587\u4ef6<\/h3>\n<p>\u628a\u4fe1\u4e2d\u8981\u6c42\u7684\u6240\u6709\u5185\u5bb9\u90fd\u51c6\u5907\u9f50\u5168\u3002\u52a1\u5fc5\u5b8c\u6574\u2014\u2014\u4e0d\u5b8c\u6574\u7684\u56de\u590d\u4f1a\u62d6\u6162\u5904\u7406\u8fdb\u5ea6,\u8fd8\u53ef\u80fd\u5f15\u6765\u8fdb\u4e00\u6b65\u7684\u8ffd\u52a0\u8981\u6c42\u3002\u5e38\u89c1\u9700\u8981\u63d0\u4f9b\u7684\u6587\u4ef6\u5305\u62ec:<\/p>\n<ul>\n  <li>\u539f\u59cb\u6536\u636e(\u800c\u975e\u6458\u8981\u6c47\u603b)<\/li>\n  <li>\u6b63\u5f0f\u7684\u6148\u5584\u6350\u6b3e\u6536\u636e<\/li>\n  <li>\u533b\u7597\u8d39\u7528\u5bf9\u5e94\u7684\u533b\u7597\u6267\u4e1a\u8005\u53d1\u7968<\/li>\n  <li>\u6258\u513f\u8d39\u7528\u5bf9\u5e94\u3001\u9644\u6709\u670d\u52a1\u63d0\u4f9b\u8005\u793e\u4f1a\u4fdd\u9669\u53f7(SIN)\u7684\u6258\u513f\u6240\u53d1\u7968<\/li>\n  <li>\u7531\u96c7\u4e3b\u7b7e\u7f72\u3001\u7528\u4e8e\u5c45\u5bb6\u529e\u516c\u7533\u62a5\u7684T2200\u8868<\/li>\n<\/ul>\n\n<h3>\u7b2c\u56db\u6b65\u2014\u2014\u901a\u8fc7CRA My Account\u63d0\u4ea4(\u6700\u5feb)<\/h3>\n<p>\u56de\u590d\u590d\u6838\u6700\u5feb\u7684\u65b9\u5f0f,\u662f\u901a\u8fc7CRA My Account\u4e2d\u7684<strong>\u63d0\u4ea4\u6587\u4ef6<\/strong>\u529f\u80fd\u3002\u76f4\u63a5\u4e0a\u4f20\u652f\u6301\u6587\u4ef6\u7684\u7535\u5b50\u526f\u672c\u3002\u8fd9\u6bd4\u90ae\u5bc4\u7eb8\u8d28\u6587\u4ef6\u66f4\u5feb\u3001\u66f4\u53ef\u9760\u3002<\/p>\n\n<h3>\u7b2c\u4e94\u6b65\u2014\u2014\u4fdd\u7559\u4f60\u6240\u63d0\u4ea4\u4e00\u5207\u5185\u5bb9\u7684\u526f\u672c<\/h3>\n<p>\u8bb0\u5f55\u4f60\u63d0\u4ea4\u4e86\u4ec0\u4e48\u5185\u5bb9,\u4ee5\u53ca\u63d0\u4ea4\u7684\u65f6\u95f4\u3002\u5982\u679cCRA\u58f0\u79f0\u6ca1\u6709\u6536\u5230\u67d0\u4efd\u6587\u4ef6,\u4f60\u9700\u8981\u80fd\u591f\u8bc1\u660e\u81ea\u5df1\u786e\u5b9e\u63d0\u4ea4\u8fc7\u3002<\/p>\n\n<h3>\u56de\u590d\u4e4b\u540e\u4f1a\u53d1\u751f\u4ec0\u4e48<\/h3>\n<p>CRA\u6536\u5230\u4f60\u7684\u6587\u4ef6\u540e,\u8981\u4e48\u786e\u8ba4\u4f60\u6700\u521d\u7684\u7533\u62a5(\u5982\u679c\u9000\u7a0e\u4e4b\u524d\u88ab\u6682\u6263,\u4f1a\u968f\u4e4b\u653e\u884c),\u8981\u4e48\u9a73\u56de\u90e8\u5206\u6216\u5168\u90e8\u7533\u62a5\u5185\u5bb9\u5e76\u53d1\u51fa\u91cd\u65b0\u8bc4\u7a0e\u901a\u77e5\u4e66\u3002\u5982\u679c\u4f60\u4e0d\u8ba4\u540c\u4ed6\u4eec\u7684\u51b3\u5b9a,\u4f60\u6709\u4ece\u91cd\u65b0\u8bc4\u7a0e\u65e5\u671f\u8d7790\u5929\u7684\u65f6\u95f4\u63d0\u4ea4\u6b63\u5f0f\u7684\u5f02\u8bae\u901a\u77e5\u4e66(Notice of Objection)\u3002<\/p>\n\n<hr>\n\n<h2>\u5982\u679c\u6536\u5230CRA\u5ba1\u8ba1\u901a\u77e5\u8be5\u600e\u4e48\u529e<\/h2>\n\n<p>\u6b63\u5f0f\u7684\u5ba1\u8ba1\u901a\u77e5\u66f4\u4e3a\u4e25\u91cd,\u9700\u8981\u91c7\u53d6\u4e0d\u540c\u7684\u5e94\u5bf9\u65b9\u5f0f\u3002<\/p>\n\n<ul>\n  <li><strong>\u4e0d\u8981\u7f6e\u4e4b\u4e0d\u7406\u3002<\/strong>\u5982\u679c\u4f60\u4e0d\u56de\u5e94\u5ba1\u8ba1,\u95ee\u9898\u4e0d\u4f1a\u81ea\u884c\u6d88\u5931\u2014\u2014\u53ea\u4f1a\u4e0d\u65ad\u5347\u7ea7\u3002<\/li>\n  <li><strong>\u5bfb\u6c42\u4e13\u4e1a\u5e2e\u52a9\u3002<\/strong>\u8bf7\u4e00\u4f4d\u5904\u7406CRA\u4e89\u8bae\u7684\u6ce8\u518c\u4f1a\u8ba1\u5e08(CPA)\u3001\u7a0e\u52a1\u5f8b\u5e08\u6216\u6ce8\u518c\u4ee3\u7406\u4eba,\u8fd9\u7b14\u82b1\u8d39\u662f\u503c\u5f97\u7684\u3002\u4ed6\u4eec\u6e05\u695aCRA\u5728\u5bfb\u627e\u4ec0\u4e48,\u4e5f\u77e5\u9053\u5982\u4f55\u56de\u5e94\u624d\u4e0d\u4f1a\u5236\u9020\u65b0\u7684\u95ee\u9898\u3002<\/li>\n  <li><strong>\u4e0d\u8981\u4e3b\u52a8\u63d0\u4f9b\u8d85\u51fa\u6240\u95ee\u8303\u56f4\u7684\u4fe1\u606f\u3002<\/strong>\u5982\u5b9e\u3001\u5b8c\u6574\u5730\u56de\u7b54\u88ab\u95ee\u5230\u7684\u95ee\u9898\u2014\u2014\u4f46\u4e0d\u8981\u4e3b\u52a8\u63d0\u4f9b\u672a\u88ab\u8981\u6c42\u7684\u989d\u5916\u4fe1\u606f\u3002\u5982\u679c\u53ef\u80fd,\u8ba9\u4e13\u4e1a\u4eba\u58eb\u6765\u5f15\u5bfc\u8fd9\u4e2a\u8fc7\u7a0b\u3002<\/li>\n  <li><strong>\u5728\u5ba1\u8ba1\u5458\u5230\u6765\u4e4b\u524d\u6574\u7406\u597d\u4f60\u7684\u8bb0\u5f55\u3002<\/strong>\u6742\u4e71\u65e0\u7ae0\u7684\u8bb0\u5f55\u4f1a\u8ba9\u5ba1\u8ba1\u5458\u66f4\u52a0\u4e25\u683c\u5730\u5ba1\u67e5\u3002\u6e05\u6670\u3001\u6709\u6761\u7406\u7684\u5408\u89c4\u8d39\u7528\u6587\u4ef6\u4f1a\u4f20\u8fbe\u51fa\u4e0d\u540c\u7684\u4fe1\u53f7\u3002<\/li>\n  <li><strong>\u4e86\u89e3\u81ea\u5df1\u7684\u6743\u5229\u3002<\/strong>\u4f60\u6709\u6743\u8ba9\u4ee3\u8868\u5728\u573a,\u6709\u6743\u67e5\u770bCRA\u6240\u4f7f\u7528\u7684\u4fe1\u606f,\u4e5f\u6709\u6743\u5bf9\u4efb\u4f55\u53d1\u51fa\u7684\u91cd\u65b0\u8bc4\u7a0e\u7ed3\u679c\u6b63\u5f0f\u63d0\u51fa\u5f02\u8bae\u3002<\/li>\n<\/ul>\n\n<hr>\n\n<h2>CRA\u590d\u6838\u4e0e\u5ba1\u8ba1:2026\u5e74\u9700\u8981\u4e86\u89e3\u7684\u53d8\u5316<\/h2>\n\n<p>\u6709\u51e0\u9879\u91cd\u8981\u53d8\u5316\u5f71\u54cd\u7740CRA\u57282025-2026\u5e74\u5f00\u5c55\u590d\u6838\u4e0e\u5ba1\u8ba1\u7684\u65b9\u5f0f:<\/p>\n\n<ul>\n  <li><strong>\u6269\u5927\u7684\u5ba1\u8ba1\u6743\u529b(2024\u5e74\u8054\u90a6\u9884\u7b97):<\/strong> \u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u672a\u80fd\u63d0\u4f9b\u6240\u9700\u4fe1\u606f,CRA\u73b0\u5728\u53ef\u4ee5\u53d1\u51fa\u4e0d\u5408\u89c4\u901a\u77e5\u4e66(Notice of Non-Compliance)\u3002\u76f8\u5173\u7f5a\u6b3e\u4e3a\u6bcf\u65e5$50(\u6700\u9ad8$25,000)\u3002\u8fd9\u5728\u4ee5\u5f80\u5e74\u4efd\u662f\u6ca1\u6709\u7684\u89c4\u5b9a\u3002<\/li>\n  <li><strong>\u5408\u89c4\u4ee4\u7f5a\u5219:<\/strong> \u5982\u679c\u8054\u90a6\u6cd5\u9662\u53d1\u51fa\u5408\u89c4\u4ee4\u800c\u4f60\u672a\u80fd\u9075\u5b88,\u73b0\u5728\u53ef\u80fd\u4f1a\u88ab\u5904\u4ee5\u6700\u9ad8\u4e3a\u4e89\u8bae\u7a0e\u6b3e10%\u7684\u7f5a\u6b3e(\u9002\u7528\u4e8e\u8d85\u8fc7$50,000\u7684\u91d1\u989d)\u3002<\/li>\n  <li><strong>2025\u5e7410\u6708\u6269\u5927\u7684\u81ea\u613f\u62ab\u9732\u8ba1\u5212(VDP):<\/strong> 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CRA\u6b63\u5728\u4f7f\u7528\u673a\u5668\u5b66\u4e60\u6280\u672f,\u5c06\u62a5\u7a0e\u8868\u4e0e\u65e5\u76ca\u6269\u5927\u7684\u6570\u636e\u5e93\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9\u2014\u2014\u623f\u5730\u4ea7\u4ea4\u6613\u3001\u52a0\u5bc6\u8d27\u5e01\u4ea4\u6613\u6240\u8bb0\u5f55\u3001\u96f6\u5de5\u5e73\u53f0\u6536\u5165\u7b49\u7b49\u3002<\/li>\n<\/ul>\n\n<hr>\n\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n\n<h3>CRA\u590d\u6838\u548cCRA\u5ba1\u8ba1\u6709\u4ec0\u4e48\u533a\u522b?<\/h3>\n<p>CRA\u590d\u6838\u662f\u9488\u5bf9\u67d0\u4e00\u9879\u5177\u4f53\u7533\u62a5\u5185\u5bb9,\u4f8b\u884c\u8981\u6c42\u63d0\u4f9b\u652f\u6301\u6587\u4ef6\u2014\u2014\u8fd9\u4e0d\u662f\u5ba1\u8ba1,\u4e5f\u4e0d\u610f\u5473\u7740\u4f60\u88ab\u6000\u7591\u6709\u4e0d\u5f53\u884c\u4e3a\u3002CRA\u5ba1\u8ba1\u5219\u662f\u5bf9\u4f60\u5b8c\u6574\u8d22\u52a1\u8bb0\u5f55\u7684\u66f4\u6df1\u5165\u5ba1\u67e5,\u901a\u5e38\u7528\u4e8e\u98ce\u9669\u8f83\u9ad8\u7684\u60c5\u51b5\u3002\u6bcf\u5e74\u6709\u6570\u767e\u4e07\u52a0\u62ff\u5927\u4eba\u7ecf\u5386\u590d\u6838\u3002\u800c\u5bf9\u4e8e\u62a5\u7a0e\u60c5\u51b5\u7b80\u5355\u660e\u4e86\u7684\u4e2a\u4eba\u7eb3\u7a0e\u4eba\u6765\u8bf4,\u6b63\u5f0f\u5ba1\u8ba1\u8981\u5c11\u89c1\u5f97\u591a\u3002<\/p>\n\n<h3>CRA\u590d\u6838\u4fe1\u4ef6\u4e25\u91cd\u5417?<\/h3>\n<p>\u5b83\u9700\u8981\u4f60\u7684\u5173\u6ce8,\u4f46\u5e76\u4e0d\u662f\u4e00\u573a\u5371\u673a\u3002\u4ed4\u7ec6\u9605\u8bfb\u4fe1\u4ef6,\u6536\u96c6\u6240\u8981\u6c42\u7684\u6587\u4ef6,\u5e76\u572830\u5929\u5185\u56de\u590d\u3002\u4e00\u65e6\u4f60\u63d0\u4f9b\u4e86\u652f\u6301\u6587\u4ef6,\u5927\u591a\u6570\u590d\u6838\u90fd\u4f1a\u5f88\u5feb\u5f97\u5230\u89e3\u51b3\u3002\u4f60\u80fd\u505a\u7684\u6700\u7cdf\u7cd5\u7684\u4e8b,\u5c31\u662f\u7f6e\u4e4b\u4e0d\u7406\u3002<\/p>\n\n<h3>CRA\u590d\u6838\u4f1a\u5ef6\u8fdf\u6211\u7684\u9000\u7a0e\u5417?<\/h3>\n<p>\u4f1a\u2014\u2014\u5982\u679c\u4f60\u7684\u62a5\u7a0e\u8868\u88ab\u62bd\u4e2d\u8fdb\u884c\u6838\u5b9a\u524d\u590d\u6838,\u4f60\u7684\u9000\u7a0e\u4f1a\u4e00\u76f4\u88ab\u6682\u6263,\u76f4\u5230\u590d\u6838\u5b8c\u6210\u3002\u4e00\u65e6\u4f60\u63d0\u4ea4\u4e86\u6587\u4ef6\u3001CRA\u786e\u8ba4\u4e86\u4f60\u7684\u7533\u62a5,\u9000\u7a0e\u5c31\u4f1a\u88ab\u653e\u884c\u3002\u57282026\u5e74,CRA\u590d\u6838\u662f\u5bfc\u81f4\u9000\u7a0e\u5ef6\u8fdf\u8d85\u51fa\u6807\u51c62\u5468\u671f\u9650\u7684\u6700\u5e38\u89c1\u539f\u56e0\u4e4b\u4e00\u3002<\/p>\n\n<h3>CRA\u590d\u6838\u9700\u8981\u591a\u957f\u65f6\u95f4?<\/h3>\n<p>\u5982\u679c\u4f60\u53ca\u65f6\u3001\u5b8c\u6574\u5730\u56de\u590d,\u5927\u591a\u6570\u590d\u6838\u4f1a\u5728\u51e0\u5468\u5230\u4e24\u4e2a\u6708\u5185\u5f97\u5230\u89e3\u51b3\u3002\u56de\u590d\u4e0d\u5b8c\u6574\u3001\u6587\u4ef6\u7f3a\u5931\u6216\u90ae\u5bc4\u901f\u5ea6\u6162,\u90fd\u53ef\u80fd\u663e\u8457\u5ef6\u957f\u5904\u7406\u65f6\u95f4\u3002\u901a\u8fc7CRA My 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