{"id":8419,"date":"2026-08-18T02:56:00","date_gmt":"2026-08-18T02:56:00","guid":{"rendered":"https:\/\/www.loebsmith.com\/?post_type=insight&#038;p=8419"},"modified":"2026-08-18T10:00:40","modified_gmt":"2026-08-18T10:00:40","slug":"when-prc-tax-meets-offshore-trust-law-reflections-on-the-new-individual-income-tax-rules","status":"publish","type":"insight","link":"https:\/\/www.loebsmith.com\/cn\/insight\/when-prc-tax-meets-offshore-trust-law-reflections-on-the-new-individual-income-tax-rules\/","title":{"rendered":"\u5f53\u4e2d\u56fd\u7a0e\u6cd5\u9047\u4e0a\u79bb\u5cb8\u4fe1\u6258\u6cd5\uff1a\u5bf9\u65b0\u4e2a\u4eba\u6240\u5f97\u7a0e\u89c4\u5219\u7684\u601d\u8003"},"content":{"rendered":"<!-- News Detail Block1-->\n\n<section class=\"insight-detail\">\n  <div class=\"container mx-auto py-3 md:py-5 xl:py-12 4xl:py-[80px]\" id=\"\">\n      <div class=\"container-md mx-auto flex flex-col lg:flex-row lg:justify-between space-y-[80px] lg:space-y-0 w-full lg:gap-x-5\">\n          <div 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<p>\u9047\u5230\u6b64\u95ee\u9898\u7684\u5ba2\u6237\u901a\u5e38\u5904\u4e8e\u4ee5\u4e0b\u4e24\u79cd\u60c5\u51b5\u4e4b\u4e00\uff0c\u800c\u4e0b\u4e00\u6b65\u7684\u6070\u5f53\u505a\u6cd5\u4e5f\u56e0\u4eba\u800c\u5f02\u3002<\/p>\n<p>\u6709\u4e9b\u5ba2\u6237\u672c\u8eab\u5c31\u662f\u65e2\u6709\u4fe1\u6258\u7ed3\u6784\uff08\u5f80\u5f80\u8bbe\u7acb\u4e8e\u82e5\u5e72\u5e74\u524d\uff09\u7684\u59d4\u6258\u4eba\uff0c\u5982\u4eca\u5728\u4e2d\u56fd\u7a0e\u52a1\u5904\u5883\u5df2\u53d1\u751f\u5b9e\u8d28\u53d8\u5316\u7684\u60c5\u51b5\u4e0b\uff0c\u8be2\u95ee\u8be5\u7ed3\u6784\u662f\u5426\u4ecd\u7136\u9002\u7528\u3002\u5bf9\u4ed6\u4eec\u800c\u8a00\uff0c\u5173\u952e\u95ee\u9898\u4e0d\u5728\u4e8e&#8221;\u5f53\u65f6\u7684\u7ed3\u6784\u662f\u5426\u6b63\u786e&#8221;\uff0c\u800c\u5728\u4e8e\u8be5\u4fe1\u6258\u6309\u5176\u73b0\u884c\u6761\u6b3e\u53ca\u7ba1\u7406\u65b9\u5f0f\uff0c\u5728\u8ba1\u5165\u65b0\u7684\u7a0e\u52a1\u6210\u672c\u4e0e\u5408\u89c4\u8d1f\u62c5\u540e\uff0c\u662f\u5426\u4ecd\u80fd\u5b9e\u73b0\u5bb6\u65cf\u6700\u521d\u8bbe\u7acb\u4fe1\u6258\u7684\u76ee\u7684\u3002<\/p>\n<p>\u53e6\u4e00\u4e9b\u5ba2\u6237\u5219\u4ece\u5176\u4ed6\u89d2\u5ea6\u63a5\u89e6\u8fd9\u4e00\u95ee\u9898\uff0c\u4f8b\u5982\u4f5c\u4e3a\u5bb6\u65cf\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\u3001\u65e5\u540e\u53ef\u80fd\u6210\u4e3a\u59d4\u6258\u4eba\u6216\u7ee7\u627f\u4eba\u7684\u4e0b\u4e00\u4ee3\uff0c\u6216\u4f5c\u4e3a\u5e76\u975e\u81ea\u5df1\u8bbe\u8ba1\u8be5\u7ed3\u6784\u7684\u53d7\u6258\u4eba\u53ca\u5bb6\u65cf\u529e\u516c\u5ba4\u3002\u76f8\u5173\u89c4\u5219\u5e76\u4e0d\u5c40\u9650\u4e8e\u5178\u578b\u7684&#8221;\u5c45\u6c11\u59d4\u6258\u4eba\u4fe1\u6258&#8221;\u3002\u5176\u4e2d\u8fd8\u5305\u542b\u82e5\u5e72\u6761\u6b3e\uff0c\u6db5\u76d6\uff1a\u7531\u975e\u5c45\u6c11\u8bbe\u7acb\u3001\u4f46\u5411\u4e2d\u56fd\u7a0e\u6536\u5c45\u6c11\u4e2a\u4eba\u5206\u914d\u6216\u89c6\u540c\u5206\u914d\u7684\u4fe1\u6258\uff1b\u540d\u4e49\u4e0a\u7531\u975e\u5c45\u6c11\u51fa\u8d44\u3001\u5b9e\u9645\u7531\u4e2d\u56fd\u7a0e\u6536\u5c45\u6c11\u63a7\u5236\u7684\u5b89\u6392\uff1b\u4ee5\u53ca\u65e5\u540e\u7531\u4e2d\u56fd\u7a0e\u6536\u5c45\u6c11\u7ee7\u627f\u7684\u4fe1\u6258\u3002<\/p>\n                  <\/div>\n                  \n                                  <\/div>\n                              <div class=\"content flex flex-col\">\n                  \n                    <h2 class=\" text-black leading-[1.3] heading2-sm \">\u901a\u5e38\u9700\u8981\u91cd\u65b0\u5ba1\u89c6\u7684\u60c5\u5f62<\/h2>\n                                    <div class=\"desc mt-2.5 lg:mt-3 4xl:mt-5\">\n                    <p style=\"text-align: justify;\">\u67d0\u4e9b\u60c5\u51b5\u4f1a\u4f7f\u5ba1\u67e5\u53d8\u5f97\u66f4\u52a0\u7d27\u8feb\uff1a(i) \u81ea\u8bbe\u7acb\u4ee5\u6765\u4ece\u672a\u8fdb\u884c\u8fc7\u91cd\u65b0\u5ba1\u89c6\u7684\u4fe1\u6258\u7ed3\u6784\uff1b(ii) \u59d4\u6258\u4eba\u6216\u53d7\u76ca\u4eba\u7684\u4e2a\u4eba\u6216\u7a0e\u52a1\u5c45\u4f4f\u5730\u53d1\u751f\u53d8\u5316\uff0c\u6216\u53ef\u80fd\u5f88\u5feb\u53d1\u751f\u53d8\u5316\uff1b(iii) \u4fe1\u6258\u6301\u6709\u7684\u8d44\u4ea7\u4ef7\u503c\u6216\u6027\u8d28\u53d1\u751f\u91cd\u5927\u53d8\u5316\uff1b(iv) \u6cbb\u7406\u5b89\u6392\uff08\u5305\u62ec\u53d7\u6258\u4eba\u3001\u4fdd\u62a4\u4eba\u548c\u5bb6\u5ead\u6210\u5458\u7684\u89d2\u8272\uff09\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\u800c\u975e\u6b63\u5f0f\u5730\u6f14\u53d8\uff0c\u4f46\u5e76\u672a\u53cd\u6620\u5728\u76f8\u5173\u6587\u4ef6\u4e2d\u3002\u8fd9\u4e9b\u60c5\u51b5\u672c\u8eab\u5e76\u4e0d\u6307\u5411\u7279\u5b9a\u7684\u7ed3\u679c\u3002\u5b83\u4eec\u53ea\u662f\u8868\u660e\uff0c\u652f\u6491\u4fe1\u6258\u7ed3\u6784\u7684\u5047\u8bbe\u53ef\u80fd\u4e0d\u518d\u7b26\u5408\u5176\u5f53\u524d\u7684\u5b9e\u9645\u60c5\u51b5\uff0c\u8fd9\u672c\u8eab\u5c31\u662f\u4e00\u4e2a\u5408\u7406\u7684\u89e6\u53d1\u56e0\u7d20\uff0c\u9700\u8981\u91cd\u65b0\u5ba1\u89c6\uff0c\u800c\u4e0e\u7a0e\u6cd5\u7684\u53d8\u5316\u65e0\u5173\u3002<\/p>\n                  <\/div>\n                  \n                                  <\/div>\n                              <div class=\"content flex flex-col\">\n                  \n                    <h2 class=\" text-black leading-[1.3] heading2-sm \">\u79bb\u5cb8\u89d2\u5ea6\u7684\u89c2\u5bdf<\/h2>\n                                    <div class=\"desc mt-2.5 lg:mt-3 4xl:mt-5\">\n                    <p>\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u4e0e\u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\u6cd5\u5728\u8bbe\u8ba1\u4e4b\u521d\u5c31\u8003\u8651\u5230\u4e86\u53d8\u5316\u7684\u9700\u8981\u3002\u4e00\u4e2a\u5df2\u4e0d\u518d\u9002\u5408\u5bb6\u65cf\u73b0\u72b6\u7684\u4fe1\u6258\uff0c\u89c6\u5176\u6761\u6b3e\u3001\u9002\u7528\u6cd5\u5f8b\u3001\u53ef\u884c\u4f7f\u7684\u6743\u529b\u4e0e\u6240\u9700\u540c\u610f\uff0c\u4ee5\u53ca\u4efb\u4f55\u9002\u7528\u7684\u76d1\u7ba1\u4e0e\u7a0e\u52a1\u8003\u91cf\u800c\u5b9a\uff0c\u53ef\u80fd\u53ef\u4ee5\u901a\u8fc7\u4fee\u8ba2\u3001\u53d7\u6258\u4eba\u66f4\u66ff\u3001\u91cd\u7ec4\uff0c\u6216\u5728\u9002\u5f53\u60c5\u5f62\u4e0b\u53d8\u66f4\u9002\u7528\u6cd5\u5f8b\u6216\u7ba1\u7406\u5730\u6765\u52a0\u4ee5\u8c03\u6574\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u8fd9\u4e9b\u4fe1\u6258\u4e0b\u5c5e\u7684\u516c\u53f8\u4e5f\u53ef\u4ee5\u901a\u8fc7\u65e2\u5b9a\u7684\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u548c\u5f00\u66fc\u7fa4\u5c9b\u516c\u53f8\u6cd5\u7a0b\u5e8f\u8fdb\u884c\u91cd\u7ec4\u3001\u8d44\u672c\u91cd\u7ec4\u6216\u6e05\u7b97\u3002\u59d4\u6258\u4eba\u6240\u5728\u56fd\u5bf9\u67d0\u9879\u5b89\u6392\u7684\u5f81\u7a0e\u65b9\u5f0f\u53d1\u751f\u53d8\u5316\uff0c\u672c\u8eab\u5e76\u4e0d\u610f\u5473\u7740\u8fd9\u4e9b\u5de5\u5177\u5c31\u65e0\u6cd5\u4f7f\u7528\u3002\u8fd9\u53ea\u662f\u8ba9\u5bb6\u5ead\u6709\u7406\u7531\u8003\u8651\u8fd9\u4e9b\u5de5\u5177\u662f\u5426\u503c\u5f97\u4f7f\u7528\u3002\u6211\u4eec\u5728\u8fd9\u65b9\u9762\u7684\u5de5\u4f5c\uff0c\u901a\u5e38\u59cb\u4e8e\u5bb6\u65cf\u53ca\u5176\u4e2d\u56fd\u7a0e\u52a1\u987e\u95ee\u5df2\u5c31\u7a0e\u52a1\u5904\u5883\u5f62\u6210\u770b\u6cd5\u4e4b\u540e\uff0c\u6b64\u65f6\u6211\u4eec\u534f\u52a9\u5398\u6e05\u4fe1\u6258\u672c\u8eab\u6216\u5176\u9879\u4e0b\u516c\u53f8\u67b6\u6784\u662f\u5426\u9700\u8981\u8c03\u6574\uff08\u5982\u6709\uff09\uff0c\u5e76\u4f9d\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u6216\u5f00\u66fc\u7fa4\u5c9b\u6cd5\u5f8b\u63a8\u8fdb\u76f8\u5173\u53d8\u66f4\u7684\u843d\u5b9e\u3002\u540c\u6837\u5e38\u89c1\u7684\u60c5\u51b5\u662f\uff0c\u65e2\u6709\u5b89\u6392\u4ecd\u7136\u884c\u4e4b\u6709\u6548\uff0c\u65e0\u9700\u62c6\u89e3\u8c03\u6574\u3002\u5728\u4efb\u4f55\u51b3\u5b9a\u4f5c\u51fa\u4e4b\u524d\uff0c\u6211\u4eec\u4e5f\u4e50\u4e8e\u4e0e\u4e2d\u56fd\u7a0e\u52a1\u987e\u95ee\u4e00\u540c\u8f83\u65e9\u4ecb\u5165\uff0c\u5c31\u73b0\u6709\u7ed3\u6784\u76ee\u524d\u7684\u642d\u5efa\u65b9\u5f0f\u63d0\u4f9b\u79bb\u5cb8\u6cd5\u5f8b\u89d2\u5ea6\u7684\u610f\u89c1\u3002<\/p>\n<p><a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/08\/PRC-Offshore-Trust-Tax-Rules-Article-Aug-2026-CN.pdf\"><em><span style=\"color: #333399; font-size: 18pt;\"><strong>\u67e5\u770b\u5168\u6587<\/strong><\/span><\/em><\/a><\/p>\n                  <\/div>\n                  \n                                  <\/div>\n                              <div class=\"content flex flex-col\">\n                  \n                    <h2 class=\" text-black leading-[1.3] heading2-sm \">\u8fdb\u4e00\u6b65\u534f\u52a9<\/h2>\n                                    <div class=\"desc mt-2.5 lg:mt-3 4xl:mt-5\">\n                    <p style=\"text-align: justify;\">\u672c\u6587\u4e0d\u6784\u6210\u5177\u4f53\u6cd5\u5f8b\u610f\u89c1\u6216\u6cd5\u5f8b\u610f\u89c1\u4e66\u7684\u66ff\u4ee3\u3002\u82e5\u60a8\u9700\u8981\u5c31\u672c\u6cd5\u5f8b\u6d1e\u5bdf\u4e2d\u8ba8\u8bba\u7684\u4e8b\u9879\u83b7\u53d6\u8fdb\u4e00\u6b65\u610f\u89c1\uff0c\u8bf7\u8054\u7cfb\u672c\u4eba\u6216\u60a8\u901a\u5e38\u8054\u7cfb\u7684Loeb Smith\u5f8b\u5e08\u3002<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #333399;\"><em>\u8d44\u6df1\u5f8b\u5e08\uff1a\u6768\u6d0b<br \/>\n<\/em><\/span><\/strong><span style=\"color: #333399;\"><em>E: william.yang@loebsmith.com<br \/>\n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">\u6768\u6d0b\u662f\u672c\u6240\u516c\u53f8\u53ca\u6295\u8d44\u57fa\u91d1\u56e2\u961f\u7684\u8d44\u6df1\u5f8b\u5e08\u3002\u4ed6\u5411\u57fa\u91d1\u7ecf\u7406\u3001\u4fdd\u8350\u4eba\u3001\u516c\u53f8\u53ca\u91d1\u878d\u673a\u6784\uff0c\u5c31\u8de8\u5883\u5e76\u8d2d\u3001IPO \u548c\u5176\u4ed6\u8d44\u672c\u5e02\u573a\u4ea4\u6613\u3001\u5408\u8d44\u4f01\u4e1a\u3001\u79c1\u52df\u80a1\u6743\u548c\u98ce\u9669\u6295\u8d44\u4ee5\u53ca\u5f00\u66fc\u7fa4\u5c9b\u548c\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u6295\u8d44\u57fa\u91d1\u7684\u8bbe\u7acb\u548c\u542f\u52a8\u65b9\u9762\u63d0\u4f9b\u6cd5\u5f8b\u54a8\u8be2\u670d\u52a1\u3002<\/p>\n                  <\/div>\n                  \n                                  <\/div>\n                                    <\/div>\n          \n          <aside class=\" flex flex-col gap-7 lg:flex-1 xl:basis-[24.42%] xl:max-w-[24.42%]\">\n              \n              <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7 \">\n                <div class=\" flex space-x-2.5\">\n                  <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/share.png\" alt=\"Share\" class=\"size-max\" \/>\n                  <h2 class=\"text-[#6C6C6C] heading5 uppercase tracking-[0.4px]\">Share<\/h2>\n                <\/div>\n\n                <div class=\" mt-7 flex flex-col space-y-5\">\n                  <div id=\"tooltip\" class=\"fixed top-0 z-50 hidden right-0 w-full h-full\">\n                    <div\n                        class=\"absolute border border-mint rounded-tr-[12px] rounded-bl-[12px] bg-white p-4 xl:p-7 right-5 top-10\">\n                        <div class=\"w-full min-w-auto md:w-[354px] flex justify-between space-x-7 items-center\">\n    \n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/loebsmith-green-tick.svg\" class=\"w-[60px] h-[60px] aspect-square object-cover bg-center bg-contain\" alt=\"\">\n                            <h3 class=\"text-small text-black\">\n                                Link copied to clipboard!                            <\/h3>\n                            <div id=\"popup-close\" class=\"cursor-pointer\">\n                                <img decoding=\"async\" class=\"bg-center object-contain bg-cover w-full h-full\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/loebsmith-cross.png\" alt=\"popup close\">\n                            <\/div>\n                        <\/div>\n    \n                    <\/div>\n                  <\/div>\n\n                  <button id=\"copy-link\" class=\" flex p-5 border border-[#CECECE] hover:border-[#292c46] rounded-tr-lg rounded-bl-lg justify-between items-center hover:bg-[#F6FAFF]\">\n                    <div class=\" flex items-center space-x-2.5 lg:space-x-3 4xl:space-x-5\">\n                      <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/copy.png\" alt=\"copy link\" class=\"size-max\" \/>\n                      <span class=\"text-[#0A0A0A] heading6 font-bold block\">Copy link<\/span>\n                    <\/div>\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/right.png\" alt=\"copy link\" class=\"size-max\" \/>\n                  <\/button>\n\n                  <button id=\"share-email\" class=\" flex p-5 border border-[#CECECE] hover:border-[#292c46] rounded-tr-lg rounded-bl-lg justify-between items-center hover:bg-[#F6FAFF]\">\n                    <div class=\" flex items-center space-x-2.5 lg:space-x-3 4xl:space-x-5\">\n                      <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/box.png\" alt=\"email\" class=\"size-max\" \/>\n                      <span class=\"text-[#0A0A0A] block heading6 font-bold\">Email<\/span>\n                    <\/div>\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/right.png\" alt=\"email\" class=\"size-max\" \/>\n                  <\/button>\n                  <button id=\"share-linkedin\" class=\" flex p-5 border border-[#CECECE] hover:border-[#202449] rounded-tr-lg rounded-bl-lg justify-between items-center hover:bg-[#F6FAFF]\">\n                    <div class=\" flex items-center space-x-2.5 lg:space-x-3 4xl:space-x-5\">\n                      <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/link.png\" alt=\"linkedin\" class=\"size-max\" \/>\n                      <span class=\"text-[#0A0A0A] block heading6 font-bold\">Linkedin<\/span>\n                    <\/div>\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/right.png\" alt=\"linkedin\" class=\"size-max\" \/>\n                  <\/button>\n                  <button id=\"share-wechat\" class=\" flex p-5 border border-[#CECECE] hover:border-[#292c46] rounded-tr-lg rounded-bl-lg justify-between items-center hover:bg-[#F6FAFF]\">\n                    <div class=\" flex items-center space-x-2.5 lg:space-x-3 4xl:space-x-5\">\n                      <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/WeChat.png\" alt=\"wechat\" class=\"size-max\" \/>\n                      <span class=\"text-[#0A0A0A] block heading6 font-bold\">WeChat<\/span>\n                    <\/div>\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/right.png\" alt=\"wechat\" class=\"size-max\" \/>\n                  <\/button>\n                <\/div>\n              <\/div>\n                \n              \n                              <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7\">\n                  <div class=\" flex space-x-2.5\">\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/people.png\" alt=\"Author\" class=\"size-max\" \/>\n                    <h2 class=\"text-[#6C6C6C] heading5 uppercase tracking-[0.4px]\">Author<\/h2>\n                  <\/div>\n\n                  <div class=\" mt-7 flex flex-col space-y-4\">\n                                            <a href=\"https:\/\/www.loebsmith.com\/cn\/?post_type=people&#038;p=8265\">\n                          <div class=\" flex space-x-3 items-center\">\n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/07\/original-59166F53-E4F1-43FB-8361-B8DE28CDA6B7.jpeg\" alt=\"William Yang\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                            <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">William Yang<\/span>\n                          <\/div>\n                        <\/a>\n                                        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