{"id":897,"date":"2012-08-13T12:22:11","date_gmt":"2012-08-13T16:22:11","guid":{"rendered":"http:\/\/www.jefflilaw.com\/?p=897"},"modified":"2012-09-06T16:16:50","modified_gmt":"2012-09-06T20:16:50","slug":"%e5%bd%93%e4%bd%a0%e5%9b%a0%e9%80%83%e7%a8%8e%e8%80%8c%e5%8f%97%e5%88%b0%e5%88%91%e4%ba%8b%e8%b0%83%e6%9f%a5%e6%97%b6%ef%bc%8c%e6%88%91","status":"publish","type":"post","link":"https:\/\/jefflilaw.com\/zh\/when-you-are-criminally-investigated-for-tax-evasion-i\/","title":{"rendered":"\u9003\u7a0e\uff1a\u4ec0\u4e48\u662f\u9003\u7a0e\u4ee5\u53ca\u5982\u4f55\u8fa9\u62a4 (I)"},"content":{"rendered":"<p>\u7eb3\u7a0e\u4eba\u53ef\u80fd\u4f1a\u6536\u5230\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\uff08CRA\uff09\u7684\u6765\u4fe1\uff0c\u901a\u77e5\u4ed6\u4eec\u5df2\u5f00\u59cb\u5bf9\u5176\u8fdb\u884c\u5211\u4e8b\u8c03\u67e5\u3002\u5927\u591a\u6570\u5211\u4e8b\u8c03\u67e5\u4e0e\u9003\u7a0e\u6709\u5173\uff0c\u6d89\u53ca\u975e\u6cd5\u8fdd\u53cd\u7279\u5b9a\u6cd5\u5b9a\u4e49\u52a1\uff0c\u5982\u6545\u610f\u9690\u7792\u6216\u4f2a\u9020\u62a5\u544a\u4fe1\u606f\u3002.<\/p>\n<p>\u4fc3\u4f7f\u4e2d\u592e\u7a0e\u52a1\u5c40\u542f\u52a8\u5211\u4e8b\u7a0b\u5e8f\u7684\u65b9\u5f0f\u6709\u591a\u79cd\u3002\u6709\u65f6\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u7684\u5ba1\u8ba1\u8868\u660e\u53d1\u751f\u4e86\u72af\u7f6a\u6d3b\u52a8\uff0c\u6709\u65f6\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u4ece\u7b2c\u4e09\u65b9\u6536\u5230\u4fe1\u606f\u3002\u4fe1\u4e0d\u4fe1\u7531\u4f60\uff0c\u6709\u65f6\u8fd9\u4e9b\u4fe1\u606f\u751a\u81f3\u53ef\u80fd\u6765\u81ea\u7eb3\u7a0e\u4eba\u672c\u4eba\u3002\u4f8b\u5982\uff0c\u7eb3\u7a0e\u4eba\u53ef\u80fd\u63d0\u4ea4\u4e86\u4e00\u4efd <a title=\"\u5c11\u62a5\u6536\u5165\u6216\u6f0f\u62a5\u7a0e\u6b3e\uff1f\u7a0e\u6536\u7279\u8d66\u53ef\u4ee5\u5e2e\u52a9\u60a8\" href=\"https:\/\/jefflilaw.com\/zh\/blog\/2012\/08\/07\/underreported-your-income-or-missed-tax-returns-tax-amnesty-may-help-you\/\">\u81ea\u613f\u7533\u62a5\uff08\u7a0e\u6536\u7279\u8d66\uff09\u7533\u8bf7<\/a>, \u8be5\u7533\u8bf7\u968f\u540e\u88ab\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u9a73\u56de\uff0c\u5e76\u6839\u636e\u5927\u8d66\u7533\u8bf7\u4e2d\u63d0\u4f9b\u7684\u4fe1\u606f\u5c55\u5f00\u4e86\u5211\u4e8b\u8c03\u67e5\u3002.<\/p>\n<p>\u6839\u636e\u7b2c 239(1)\u5206\u8282\u7684\u89c4\u5b9a <em>\u6240\u5f97\u7a0e\u6cd5<\/em> (\u6839\u636e\u300a\u9003\u7a0e\u6cd5\u300b\uff08\u201c\u8be5\u6cd5\u201d\uff09\uff0c\u4e2d\u592e\u7a0e\u52a1\u5c40\u53ef\u5728\u5bf9\u9003\u7a0e\u884c\u4e3a\u8fdb\u884c\u7b80\u6613\u5b9a\u7f6a\u540e\uff0c\u5904\u4ee5\u9003\u7a0e\u91d1\u989d 50% \u81f3 200% \u4e0d\u7b49\u7684\u7f5a\u6b3e\uff0c\u4ee5\u53ca\u4e0d\u8d85\u8fc7\u4e24\u5e74\u7684\u76d1\u7981\u3002\u6839\u636e\u8be5\u6cd5\u7b2c 239(2)\u6b3e\u7684\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u4e5f\u53ef\u4ee5\u901a\u8fc7\u516c\u8bc9\u88ab\u8d77\u8bc9\u548c\u5b9a\u7f6a\u3002\u901a\u5e38\u5b98\u65b9\uff08\u7531\u8054\u90a6\u53f8\u6cd5\u90e8\u4ee3\u8868\uff09\u4f1a\u53c2\u4e0e\u8d77\u8bc9\u7a0b\u5e8f\uff0c\u6b64\u7c7b\u6848\u4ef6\u7684\u6700\u957f\u76d1\u7981\u65f6\u95f4\u4e3a\u4e94\u5e74\u3002\u9664\u5211\u4e8b\u5904\u7f5a\u5916\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8fd8\u53ef\u6839\u636e\u300a\u6cd5\u6848\u300b\u7b2c 162 \u548c 163 \u6761\u5b9e\u65bd\u6c11\u4e8b\u5904\u7f5a\u3002.<\/p>\n<p><strong>\u5b9a\u7f6a\u8981\u7d20<\/strong><\/p>\n<p>\u9003\u7a0e\u5c5e\u4e8e\u5211\u4e8b\u72af\u7f6a\u3002\u6210\u529f\u7684\u8d77\u8bc9\u5fc5\u987b\u8bc1\u660e\u4e24\u4e2a\u8981\u7d20\uff1a\u6709\u7f6a\u884c\u4e3a\uff08\u5982\u5077\u7a0e\u6f0f\u7a0e\uff09\u548c\u9003\u7a0e\u884c\u4e3a\uff08\u5982\u5077\u7a0e\u6f0f\u7a0e\uff09\u3002<em>\u72af\u7f6a\u884c\u4e3a<\/em>\uff09\u548c\u72af\u7f6a\u5fc3\u7406\u6216\u610f\u56fe\uff08<em>\u72af\u7f6a\u610f\u56fe<\/em>).<\/p>\n<p>\u6839\u636e\u8be5\u6cd5\u7b2c 239(1)\u5206\u8282\uff0c\u5982\u679c\u5728\u6392\u9664\u5408\u7406\u6000\u7591\u7684\u60c5\u51b5\u4e0b\u8bc1\u660e\u67d0\u4eba\u6545\u610f\u4ece\u4e8b\u6216\u5171\u8c0b\u4ece\u4e8b\u4ee5\u4e0b\u4efb\u4f55\u6d3b\u52a8\uff0c\u5219\u53ef\u5904\u4ee5\u7f5a\u6b3e\u6216\u76d1\u7981\uff1a<\/p>\n<p>(a) \u5728\u5c31\u67d0\u8ab2\u7a05\u5e74\u5ea6\u63d0\u4ea4\u6216\u4f5c\u51fa\u7684\u5831\u7a05\u8868\u3001\u8b49\u660e\u66f8\u3001\u9673\u8ff0\u66f8\u6216\u7b54\u8986\u4e2d\uff0c\u4f5c\u51fa\u6216\u53c3 \u8207\u3001\u540c\u610f\u6216\u9ed8\u8bb8\u4f5c\u51fa\u865b\u5047\u6216\u6b3a\u9a19\u6027\u7684\u9673\u8ff0\uff1b;<\/p>\n<p>(b) \u901a\u8fc7\u9500\u6bc1\u3001\u66f4\u6539\u3001\u7be1\u6539\u3001\u85cf\u533f\u6216\u4ee5\u5176\u4ed6\u65b9\u5f0f\u5904\u7f6e\u8bb0\u5f55\u6216\u8d26\u7c3f\uff0c\u9003\u907f\u7eb3\u7a0e\uff1b;<\/p>\n<p>(c) \u5728\u8d26\u76ee\u8bb0\u5f55\u6216\u8d26\u7c3f\u4e2d\u4f5c\u51fa\u6216\u53c2\u4e0e\u3001\u540c\u610f\u6216\u9ed8\u8bb8\u4f5c\u51fa\u865a\u5047\u7533\u62a5\u6216\u6b3a\u9a97\u6027\u9648\u8ff0\uff1b\u6216 (d) \u5728\u8d26\u76ee\u8bb0\u5f55\u6216\u8d26\u7c3f\u4e2d\u4f5c\u51fa\u6216\u53c2\u4e0e\u3001\u540c\u610f\u6216\u9ed8\u8bb8\u4f5c\u51fa\u865a\u5047\u7533\u62a5\u6216\u6b3a\u9a97\u6027\u9648\u8ff0\u3002<\/p>\n<p>(d) \u6545\u610f\u4ee5\u4efb\u4f55\u65b9\u5f0f\u9003\u907f\u6216\u4f01\u56fe\u9003\u907f\u9075\u5b88\u8be5\u6cd5\u6216\u7f34\u7eb3\u8be5\u6cd5\u89c4\u5b9a\u7684\u7a0e\u6b3e\u3002.<\/p>\n<p>\u867d\u7136\u5f88\u96be\u76f4\u63a5\u8bc1\u660e\u4e00\u4e2a\u4eba\u7684\u610f\u56fe\uff0c\u4f46\u6cd5\u5ead\u53ef\u4ee5\u4ece\u6848\u4ef6\u7684\u6240\u6709\u60c5\u51b5\u548c\u8bc1\u636e\u4e2d\u63a8\u65ad\u51fa\u6709\u7f6a\u610f\u56fe\u7684\u5b58\u5728\u3002.<\/p>\n<p><strong>\u6784\u6210\u9003\u7a0e\u7684\u6d3b\u52a8<\/strong><\/p>\n<p>\u5404\u79cd\u6d3b\u52a8\u90fd\u53ef\u80fd\u7b26\u5408\u9003\u7a0e\u7684\u8981\u6c42\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u660e\u77e5\u6545\u72af\u3001\u9ed8\u8bb8\u6216\u6545\u610f\u5bf9\u9057\u6f0f\u6216\u865a\u5047\u9648\u8ff0\u89c6\u800c\u4e0d\u89c1\uff0c\u5c31\u4f1a\u88ab\u6210\u529f\u8d77\u8bc9\u3002\u5176\u4e2d\u5305\u62ec\u4ee5\u4e0b\u884c\u4e3a\uff1a<\/p>\n<ul>\n<li>\u4e0d\u62a5\u7a0e\uff1b;<\/li>\n<li>\u62a5\u7a0e\u4f46\u6f0f\u62a5\u6216\u5c11\u62a5\u6536\u5165\uff1b;<\/li>\n<li>\u591a\u62a5\u5f00\u652f\u6216\u635f\u5931\uff1b;<\/li>\n<li>\u4f2a\u9020\u6587\u4ef6\uff1b;<\/li>\n<li>\u5b89\u6392\u4ee5\u67d0\u4e00\u53f8\u6cd5\u7ba1\u8f96\u533a\u6216\u5f62\u5f0f\u6536\u53d6\u6536\u5165\uff0c\u4f7f\u8be5\u6536\u5165\u4e0d\u4f1a\u5f15\u8d77\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u7684\u6ce8\u610f\u3002.<\/li>\n<\/ul>\n<p><strong>\u51c0\u8d44\u4ea7\u8bc4\u4f30<\/strong><\/p>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u6ca1\u6709\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u6216\u8005\u8d26\u7c3f\u3001\u8bb0\u5f55\u6216\u7533\u62a5\u8868\u4e0d\u5b8c\u6574\u6216\u4e0d\u53ef\u9760\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u53ef\u4ee5\u4f7f\u7528\u51c0\u503c\u8bc4\u4f30\uff08\u4e5f\u79f0\u4e3a\u4efb\u610f\u8bc4\u4f30\uff09\u65b9\u6cd5\u6765\u4f30\u8ba1\u7eb3\u7a0e\u4eba\u662f\u5426\u9003\u7a0e\u3002\u6839\u636e\u8be5\u6cd5\u6848\u7b2c 152(7)\u6b3e\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u53ef\u4f30\u7b97\u7eb3\u7a0e\u4eba\u5728\u4e00\u6bb5\u65f6\u95f4\u5185\u7684\u51c0\u8d44\u4ea7\u589e\u957f\u60c5\u51b5\u3002\u5982\u679c\u6ca1\u6709\u4ee4\u4eba\u6ee1\u610f\u7684\u89e3\u91ca\uff0c\u4e2d\u592e\u7a0e\u52a1\u5c40\u5c06\u8bc4\u4f30\u76f8\u5e94\u7684\u6b20\u7a0e\u3002\u5c3d\u7ba1\u4e2d\u592e\u7a0e\u52a1\u5c40\u53ef\u80fd\u65e0\u6cd5\u8bc1\u660e\u6240\u6b20\u7a0e\u6b3e\u7684\u786e\u5207\u6570\u989d\uff0c\u4f46\u5982\u679c\u80fd\u591f\u5728\u6392\u9664\u5408\u7406\u6000\u7591\u7684\u60c5\u51b5\u4e0b\u8bc1\u660e\u7eb3\u7a0e\u4eba\u6545\u610f\u9003\u907f\u6216\u8bd5\u56fe\u9003\u907f\u9075\u5b88\u8be5\u6cd5\u6848\uff0c\u5219\u4ecd\u53ef\u8ba4\u5b9a\u7eb3\u7a0e\u4eba\u9003\u7a0e\u3002.<\/p>\n<p><strong>\u4e00\u7f6a\u4e0d\u4e8c\u5ba1<\/strong><\/p>\n<p>\u5224\u4f8b\u6cd5\u660e\u786e\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u57fa\u672c\u76f8\u540c\u7684\u6d3b\u52a8\uff0c\u4e2a\u4eba\u53ea\u80fd\u56e0\u8be5\u6cd5\u7b2c 239(1)\u5206\u8282\u4e2d\u7684\u4e00\u9879\u7f6a\u884c\u800c\u88ab\u5b9a\u7f6a\u3002\u8fd9\u662f\u4e3a\u4e86\u907f\u514d\u7eb3\u7a0e\u4eba\u56e0\u540c\u4e00\u7f6a\u884c\u800c\u53d7\u5230\u4e24\u6b21\u60e9\u7f5a\uff0c\u7b26\u5408\u4e2a\u4eba\u4e0d\u5e94\u56e0\u540c\u4e00\u7f6a\u884c\u800c\u53d7\u5230\u4e0d\u6b62\u4e00\u6b21\u5371\u5bb3\u7684\u539f\u5219\u3002.<\/p>\n<p>\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u867d\u7136\u4e0d\u8d1f\u8d23\u4efb\u7684\u7eb3\u7a0e\u4eba\u662f\u8be5\u6cd5\u6848\u7b2c 239\uff081\uff09\u6b3e\u89c4\u5b9a\u7684\u4e3b\u8981\u76ee\u6807\uff0c\u4f46\u5176\u4ed6\u4e13\u4e1a\u4eba\u58eb\uff0c\u5982\u4f1a\u8ba1\u5e08\uff0c\u5982\u679c\u6545\u610f\u53c2\u4e0e\u9519\u8bef\u62a5\u7a0e\uff0c\u4e5f\u53ef\u80fd\u4f1a\u88ab\u8d77\u8bc9\u3002.<\/p>\n<p><strong>\u4e00\u822c\u4e0d\u6210\u529f\u7684\u8fa9\u62a4 \u00a0<\/strong><\/p>\n<p>\u7531\u4e8e\u9003\u7a0e\u5177\u6709\u5211\u4e8b\u72af\u7f6a\u6027\u8d28\uff0c\u800c\u4e14\u4e00\u65e6\u88ab\u5b9a\u7f6a\uff0c\u4e2a\u4eba\u5c06\u8499\u53d7\u803b\u8fb1\uff0c\u56e0\u6b64\u68c0\u5bdf\u5b98\u5fc5\u987b\u8fbe\u5230\uff08\u6bd4\u6c11\u4e8b\u8bc9\u8bbc\u7a0b\u5e8f\uff09\u66f4\u9ad8\u7684\u4e3e\u8bc1\u6807\u51c6\uff0c\u624d\u80fd\u6210\u529f\u8d77\u8bc9\u7eb3\u7a0e\u4eba\u3002\u867d\u7136\u53ef\u4ee5\u63d0\u51fa\u8bb8\u591a\u6f5c\u5728\u7684\u8fa9\u62a4\u7406\u7531\uff0c\u4f46\u5176\u4e2d\u8bb8\u591a\u53ef\u80fd\u5e76\u4e0d\u6709\u6548\u3002.<\/p>\n<p>\u8bb8\u591a\u7eb3\u7a0e\u4eba\u4f1a\u8bf4\u4ed6\u4eec\u6ca1\u6709\u5728\u6709\u5173\u62a5\u7a0e\u8868\u4e0a\u7b7e\u5b57\u3002\u5982\u679c\u53ef\u4ee5\u8ba4\u5b9a\u7eb3\u7a0e\u4eba\u7684\u62a5\u7a0e\u8868\u5b8c\u6574\u4e14\u8db3\u4ee5\u8bf4\u660e\u7eb3\u7a0e\u4eba\u6709\u610f\u5c06\u8be5\u62a5\u7a0e\u8868\u4f5c\u4e3a\u7eb3\u7a0e\u4eba\u8bc4\u7a0e\u7684\u4f9d\u636e\uff0c\u90a3\u4e48\u6cd5\u9662\u5c31\u4f1a\u9a73\u56de\u8fd9\u4e00\u8bba\u70b9\uff08\u89c1\u4e0b\u6587\uff09\u3002<em>\u5973\u738b\u8bc9\u57fa\u5fb7<\/em>, 74 DTC 6574\uff09\u3002.<\/p>\n<p>\u540c\u6837\uff0c\u5982\u679c\u8bf4\u7eb3\u7a0e\u4eba\u5728\u6709\u5173\u5e74\u4efd\u66fe\u6709\u8fc7\u9157\u9152\u6216\u5a5a\u59fb\u95ee\u9898 (<em>\u5973\u738b\u8bc9\u7f57\u5e03\u68ee\u6848<\/em>, 79 DTC 5198\uff09\uff0c\u6216\u7eb3\u7a0e\u4eba\u8868\u73b0\u51fa\u65e0\u7ec4\u7ec7\u548c\u62d6\u5ef6\u7684\u884c\u4e3a\uff08......\uff09\u3002<em>\u65af\u7279\u5409\u65af\u8bc9\u5973\u738b<\/em>, \u5728\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\"......\"\uff0884 DTC 6525\uff09\u4e0d\u4f1a\u88ab\u63a5\u53d7\u4e3a\u5ba3\u544a\u88ab\u544a\u65e0\u7f6a\u7684\u6709\u6548\u8fa9\u62a4\u7406\u7531\u3002.<\/p>\n<p>\u5728 <em>\u91cc\u8d3e\u7eb3\u8bc9\u5fb7\u6c83\u5c14\u592b\u6848, <\/em>\u5728 84 DTC 6033 \u6848\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u8fde\u7eed\u56db\u5e74\u6ca1\u6709\u62a5\u7a0e\uff0c\u88ab\u63a7\u6545\u610f\u9003\u7a0e\u3002\u8be5\u7eb3\u7a0e\u4eba\u8fa9\u79f0\uff0c\u4ed6\u65e0\u529b\u652f\u4ed8\u7a0e\u6b3e\uff0c\u4e00\u65e6\u6709\u80fd\u529b\u652f\u4ed8\u6240\u6b20\u7a0e\u6b3e\uff0c\u4ed6\u5c31\u4f1a\u7acb\u5373\u62a5\u7a0e\u3002\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701\u4e0a\u8bc9\u6cd5\u9662\u9a73\u56de\u4e86\u8fd9\u4e00\u8fa9\u62a4\u7406\u7531\u3002.<\/p>\n<p>\u6700\u540e\uff0c\u7eb3\u7a0e\u4eba\u7684\u8d26\u7c3f\u548c\u8bb0\u5f55\u662f\u7531\u4e00\u4e2a\u6ca1\u6709\u7ecf\u9a8c\u7684\u4eba\u4fdd\u5b58\u7684\uff0c\u9519\u8bef\u7684\u7eb3\u7a0e\u7533\u62a5\u662f\u7531\u6b64\u4ea7\u751f\u7684\uff0c\u8fd9\u79cd\u8fa9\u62a4\u4e00\u822c\u4f1a\u88ab\u9a73\u56de\uff08\u89c1\u4e0b\u6587\uff09\u3002<em>\u5973\u738b\u8bc9\u970d\u6d1b\u7ef4\u8328\u6848<\/em>, 71 DTC 5350\uff09\u3002.<\/p>\n<p>\u5f85\u7eed<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u514d\u8d23\u58f0\u660e\uff1a\u672c\u6587\u7ae0\u4e2d\u7684\u4fe1\u606f\u5e76\u975e\u672c\u5f8b\u5e08\u697c\u7684\u6cd5\u5f8b\u610f\u89c1\u3002\u5982\u6709\u5bb6\u5ead\u6cd5\u65b9\u9762\u7684\u7591\u95ee\uff0c\u6b22\u8fce\u60a8\u76f4\u63a5\u54a8\u8be2\u674e\u6770\u8f89\u5f8b\u5e08\u53ca\u672c\u5f8b\u5e08\u697c\u5176\u4ed6\u5bb6\u5ead\u6cd5\u5f8b\u5e08\u3002<\/strong>:\u4ee5\u4e0a\u5185\u5bb9\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u5efa\u8bae\u3002\u8bfb\u8005\u5728\u5904\u7406\u6cd5\u5f8b\u95ee\u9898\u65f6\u5e94\u54a8\u8be2\u6709\u80fd\u529b\u7684\u5f8b\u5e08\u3002Jeff Li \u4e0d\u5bf9\u56e0\u4f9d\u8d56\u672c\u6587\u63d0\u4f9b\u7684\u4fe1\u606f\u800c\u91c7\u53d6\u7684\u4efb\u4f55\u884c\u52a8\u6216\u4e0e\u6b64\u7c7b\u884c\u52a8\u76f8\u5173\u7684\u4efb\u4f55\u540e\u679c\u8d1f\u8d23\u3002.<\/p>\n<p>&nbsp;<\/p>\n<p>\u76f8\u5173\u6587\u7ae0<\/p>\n<p><a title=\"\u9003\u7a0e\uff1a\u4ec0\u4e48\u662f\u9003\u7a0e\u4ee5\u53ca\u5982\u4f55\u8fa9\u62a4\uff08II\uff09\" href=\"https:\/\/jefflilaw.com\/zh\/blog\/2012\/08\/21\/%e9%80%83%e7%a8%8e%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%8c%e5%a6%82%e4%bd%95%e8%be%a9%e6%8a%a4%e4%ba%8c\/\">\u9003\u7a0e\uff1a\u4ec0\u4e48\u662f\u9003\u7a0e\u4ee5\u53ca\u5982\u4f55\u8fa9\u62a4\uff08II\uff09<\/a><\/p>\n<p><a title=\"\u5c11\u62a5\u6536\u5165\u6216\u6f0f\u62a5\u7a0e\u6b3e\uff1f\u7a0e\u6536\u7279\u8d66\u53ef\u4ee5\u5e2e\u52a9\u60a8\" href=\"https:\/\/jefflilaw.com\/zh\/blog\/2012\/08\/07\/underreported-your-income-or-missed-tax-returns-tax-amnesty-may-help-you\/\">\u7a0e\u6536\u5927\u8d66\u00a0<\/a><\/p>\n<p><a title=\"\u7a0e\u6cd5\" href=\"https:\/\/jefflilaw.com\/zh\/%e7%a8%8e%e6%b3%95\/\">\u7a0e\u6cd5\u670d\u52a1<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u7eb3\u7a0e\u4eba\u53ef\u80fd\u4f1a\u6536\u5230\u4e00\u5c01\u6765\u81ea\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\uff08CRA\uff09\u7684\u4fe1\u4ef6\uff0c\u901a\u77e5\u4ed6\u4eec\u5df2\u7ecf\u5f00\u59cb\u5bf9\u5176\u8fdb\u884c\u5211\u4e8b\u8c03\u67e5\u3002\u5927\u591a\u6570\u5211\u4e8b\u8c03\u67e5\u4e0e\u9003\u7a0e\u6709\u5173\uff0c\u6d89\u53ca\u975e\u6cd5\u8fdd\u53cd\u7279\u5b9a\u7684\u6cd5\u5b9a\u4e49\u52a1...<\/p>\n<p class=\"more-link-p\"><a class=\"more-link\" href=\"https:\/\/jefflilaw.com\/zh\/when-you-are-criminally-investigated-for-tax-evasion-i\/\">Read more &rarr;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[123,308,320],"tags":[323,368,371,290,192,370,350,369,373,351,372,353],"class_list":["post-897","post","type-post","status-publish","format-standard","hentry","category-english","category-litigation-blog","category-tax-law-blog","tag-canada-revenue-agency","tag-criminal-investigation","tag-intention","tag-jeff-li","tag-misrepresentation","tag-net-worth-assessment","tag-tax-amnesty","tag-tax-evasion","tag-tax-return","tag-under-reported-income","tag-unsuccessful-defences","tag-voluntary-disclosure-program"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p1MD0B-et","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts\/897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/comments?post=897"}],"version-history":[{"count":6,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts\/897\/revisions"}],"predecessor-version":[{"id":899,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts\/897\/revisions\/899"}],"wp:attachment":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/media?parent=897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/categories?post=897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/tags?post=897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}