{"id":29095,"date":"2021-03-17T17:24:31","date_gmt":"2021-03-17T17:24:31","guid":{"rendered":"https:\/\/lisaslaw.co.uk\/%e5%8f%aa%e8%ba%b2%e5%be%97%e4%ba%86%e4%b8%80%e6%97%b6%ef%bc%8c%e5%88%a9%e5%be%97%e7%a8%8e%e6%94%b9%e9%9d%a9%e5%8a%bf%e5%9c%a8%e5%bf%85%e5%be%97%ef%bc%9f%e6%96%b0%e7%a8%8e%e5%b9%b4%e8%b5%b7%e4%bc%9a\/"},"modified":"2025-03-10T05:29:19","modified_gmt":"2025-03-10T05:29:19","slug":"%e5%8f%aa%e8%ba%b2%e5%be%97%e4%ba%86%e4%b8%80%e6%97%b6%ef%bc%8c%e5%88%a9%e5%be%97%e7%a8%8e%e6%94%b9%e9%9d%a9%e5%8a%bf%e5%9c%a8%e5%bf%85%e5%be%97%ef%bc%9f%e6%96%b0%e7%a8%8e%e5%b9%b4%e8%b5%b7%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/lisaslaw.co.uk\/zh-hans\/%e5%8f%aa%e8%ba%b2%e5%be%97%e4%ba%86%e4%b8%80%e6%97%b6%ef%bc%8c%e5%88%a9%e5%be%97%e7%a8%8e%e6%94%b9%e9%9d%a9%e5%8a%bf%e5%9c%a8%e5%bf%85%e5%be%97%ef%bc%9f%e6%96%b0%e7%a8%8e%e5%b9%b4%e8%b5%b7%e4%bc%9a\/","title":{"rendered":"\u53ea\u8eb2\u5f97\u4e86\u4e00\u65f6\uff0c\u5229\u5f97\u7a0e\u6539\u9769\u52bf\u5728\u5fc5\u5f97\uff1f\u65b0\u7a0e\u5e74\u8d77\u4f1a\u6709\u5565\u53d8\u5316\uff1f"},"content":{"rendered":"<p>\u6628\u5929\uff083\u670816\u65e5\uff09\u7684\u6587\u7ae0\u4e3d\u838e\u7279\u522b\u5bf9\u4e8e\u623f\u4ea7\u65b9\u9762\u7684\u65b0\u653f\uff0895%\u653f\u5e9c\u62c5\u4fdd\u8d37\u6b3e\uff09\u7ed9\u51fa\u4ecb\u7ecd\u540e\uff0c\u4eca\u5929\u6211\u4eec\u8981\u518d\u6765\u804a\u804a\u548c\u82f1\u56fd\u623f\u4ea7\u6295\u8d44\u3001\u4e70\u5356\u7ecf\u5e38\u76f8\u5173\u7684\u8d44\u672c\u5229\u5f97\u7a0e\uff08Capital Gains Tax\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u5c11\u838e\u7c89\u53ef\u80fd\u77e5\u9053\uff0c\u5728\u8d22\u653f\u5927\u81e3\u82cf\u7eb3\u514b3\u67083\u65e5\u5ba3\u5e03\u65b0\u4e00\u5e74\u5ea6\u9884\u7b97\u6848\u524d\uff0c\u6709\u5173\u5229\u5f97\u7a0e\uff08CGT\uff09\u6539\u9769\u7684\u6d88\u606f\u5c31\u4f20\u5f97\u6cb8\u6cb8\u626c\u626c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6709\u8da3\u7684\u662f\uff0c\u5f53\u9884\u7b97\u6848\u88ab\u6b63\u5f0f\u63ed\u6653\u90a3\u4e00\u523b\uff0c\u82cf\u7eb3\u514b\u5e76\u6ca1\u6709\u5982\u9884\u671f\u90a3\u6837\u63d0\u51fa\u6709\u5173\u5229\u5f97\u7a0e\u7684\u4e00\u8fde\u4e32\u6539\u9769\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u838e\u7c89\u4eec\u6709\u5370\u8c61\u7684\u8bdd\uff0c\u5e94\u8be5\u53ef\u4ee5\u56de\u60f3\u8d77\u4e3d\u838e\u66fe\u7ecf\u5728\u6587\u7ae0\u4e2d\u63d0\u8fc7\uff0c\u65e9\u57282020\u5e747\u6708\uff0c\u82cf\u7eb3\u514b\u5df2\u7ecf\u59d4\u6258\u82f1\u56fd\u7a0e\u52a1\u7b80\u5316\u529e\u516c\u5ba4\uff08OTS\uff09\u9488\u5bf9CGT\u505a\u51fa\u4fee\u6539\u5efa\u8bae\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u5176\u4e2d\u4e3b\u8981\u7684\u539f\u56e0\uff0c\u81ea\u7136\u662f\u82f1\u56fd\u653f\u5e9c\u5e0c\u671b\u4ece\u8fd9\u65b9\u9762\u62ff\u56de\u4e00\u4e9b\u7a0e\u6536\uff1b\u6362\u53e5\u8bdd\u8bf4\uff0cOTS\u7ed9\u51fa\u7684\u4fee\u6539\u62a5\u544a\uff0c\u6050\u6015\u4f1a\u201d\u96be\u5f97\u6c11\u5fc3\u201c\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u6295\u8d44\u4eba\u800c\u8a00\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6839\u636eOTS\u968f\u540e\u57282020\u5e7411\u6708\u7ed9\u51fa\u7684\u4fee\u6539\u5efa\u8bae\u62a5\u544a\uff0c\u679c\u4e0d\u5176\u7136\u5730\u63d0\u51fa\u4e86\u5f15\u8d77\u4e0d\u5c0f\u53cd\u5f39\u58f0\u6d6a\u7684\u201c\u5efa\u8bae\u201c\uff0c\u5305\u62ec\u5c06\u5229\u5f97\u7a0e\u7684\u201c\u7a0e\u7387\u201c\u8c03\u6574\u548c\u6240\u5f97\u7a0e\u7387\uff08Income Tax rates\uff09\u4fdd\u6301\u4e00\u81f4\uff0c\u4ee5\u53ca\u5927\u964d\u201c\u514d\u7a0e\u989d\u201c\u7b49&#8230;&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p>\u603b\u4e4b\uff0c\u5982\u679c\u5229\u5f97\u7a0e\u653f\u7b56\u771f\u6309\u4e0a\u8ff0OTS\u5efa\u8bae\u90a3\u6837\u4fee\u6539\u7684\u8bdd\uff0c\u5c06\u4f1a\u5c24\u5176\u5bf9\u4e8e\u623f\u4e1c\u3001\u6295\u8d44\u4eba\u548c\u5c0f\u4f01\u4e1a\u4e3b\uff0c\u9020\u6210\u5f71\u54cd\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u66f4\u6709\u4e13\u5bb6\u8868\u793a\uff0c\u8fd9\u6837\u7684\u4fee\u6539\u4e0d\u4ec5\u8fbe\u4e0d\u5230\u60f3\u8981\u201c\u7b80\u5316\u201d\u7684\u76ee\u7684\uff0c\u53cd\u800c\u53ef\u80fd\u5bf9\u4e8e\u623f\u4ea7\u5e02\u573a\u548c\u5546\u4e1a\u53d1\u5c55\u5e26\u6765\u8d1f\u9762\u51b2\u51fb\uff0c\u904f\u6b62\u6295\u8d44\u548c\u50a8\u84c4\uff0c\u5bf9\u4e8e\u82f1\u56fd\u7684\u7ecf\u6d4e\u53d1\u5c55\uff0c\u53ef\u80fd\u9020\u6210\uff08\u66f4\u591a\uff09\u95ee\u9898\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6951\" src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/\u4e3d\u838e\u623f\u4ea7-ver2-scaled.jpg\" alt=\"\" width=\"2560\" height=\"853\" data-id=\"6951\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>\u2192 \u90a3\u4e48\uff0c\u8fd9\u4ef6\u4e8b\u60c5\u73b0\u5728\u8fdb\u5c55\u5230\u54ea\u4e86\uff1f<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u5f97\u4e0d\u8bf4\uff0c\u5148\u524dOTS\u63d0\u51fa\u7684\u201c\u5efa\u8bae\u201c\u770b\u4f3c\u6bd4\u8f83\u6781\u7aef\uff08\u8be6\u7ec6\u89c1\u6b64\uff09\uff0c\u4f46\u8fd9\u53ef\u80fd\u662f\u82f1\u56fd\u653f\u5e9c\u4fee\u6539\u76f8\u5173\u653f\u7b56\u7684\u201c\u524d\u594f\u201d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6bd5\u7adf\u6309\u7167\u4e60\u60ef\uff0c\u8fd9\u4e5f\u4e0d\u662f\u653f\u5e9c\u7b2c\u4e00\u6b21\u5bf9\u4e8e\u60f3\u505a\u7684\u4fee\u6539\uff0c\u4e8b\u5148\u91ca\u653e\u6d88\u606f\u6765\u201c\u8bd5\u6c34\u6e29\u201d\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u81f3\u4e8e\u5728\u9884\u7b97\u6848\u4e0a\u5bf9\u4e8e\u5229\u5f97\u7a0e\u7684\u6539\u9769\u53ea\u5b57\u4e0d\u63d0\uff0c\u6211\u4eec\u8ba4\u4e3a\u8fd9\u5e94\u8be5\u662f\u6d89\u53ca\u5230\u4e24\u79cd\u53ef\u80fd\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u75ab\u60c5\u5c1a\u672a\u5b8c\u5168\u660e\u6717\u4e14\u4ecd\u5c5e\u5c01\u57ce\u60c5\u51b5\uff08\u5ba3\u5e03\u5f53\u65f6\uff09\u7684\u524d\u63d0\u4e0b\uff0c\u8981\u5bf9\u5229\u5f97\u7a0e\u201c\u52a8\u5200\u201d\uff0c\u4e0d\u662f\u4e00\u4e2a\u7279\u522b\u597d\u7684\u65f6\u673a\uff1b<\/p>\n<p>&nbsp;<\/p>\n<p>\u7531\u4e8eOTS\u7684\u201c\u5efa\u8bae\u201c\u592a\u4e0d\u53d7\u6b22\u8fce\uff0c\u6539\u9769\u8fd8\u9700\u8981\u4e00\u6b65\u6b65\u6765\uff0c\u6e29\u6c34\u716e\u86d9\u6216\u4ece\u957f\u8ba1\u8bae\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u603b\u4e4b\uff0c\u201c\u6539\u201d\u4ecd\u7136\u662f\u8981\u6539\u7684\uff0c\u53ea\u662f\u600e\u4e48\u6539\uff0c\u4ec0\u4e48\u65f6\u673a\u6539\uff0c\u8fd8\u662f\u6bd4\u8f83\u5173\u952e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-6909\" src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1.jpg\" alt=\"\" width=\"2560\" height=\"846\" data-id=\"6909\" srcset=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1.jpg 2560w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1-300x99.jpg 300w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1-1024x338.jpg 1024w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1-768x254.jpg 768w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1-1536x508.jpg 1536w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1-2048x677.jpg 2048w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1-1320x436.jpg 1320w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/10\/\u4e3d\u838e\u7a0e\u52a1-scaled-1-600x198.jpg 600w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>\u2192 \u4ece\u54ea\u770b\u51fa\u7aef\u502a\uff1f<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u5176\u5b9e\uff0c\u8bf4\u8d22\u653f\u90e8\u5bf9\u4e8e\u5229\u5f97\u7a0e\u7684\u4fee\u6539\u95ed\u53e3\u4e0d\u63d0\uff0c\u4e5f\u4e0d\u5b8c\u5168\u6b63\u786e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u5b9e\u4e0a\u8d22\u653f\u90e8\u8fd8\u662f\u6709\u5bf9\u201c\u5b83\u201d\u4e0b\u624b\u7684\uff0c\u53ea\u4e0d\u8fc7\u51fa\u624b\u6ca1\u6709\u4e00\u4e0b\u592a\u72e0\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6839\u636e\u5ba3\u5e03\uff0c\u5229\u5f97\u7a0e\uff08CGT\uff09\u540c\u9057\u4ea7\u7a0e\uff08Inheritance Tax\uff09\uff0c\u5176\u201c\u514d\u7a0e\u201d\u989d\u5ea6\/\u95e8\u69db\u5c06\u88ab\u8fde\u7eed\u201c\u51bb\u6da8\u201d5\u5e74\uff0c\u76f4\u81f32025-2026\u7a0e\u5e74\u7ed3\u675f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u770b\u8d77\u6765\u6ca1\u4ec0\u4e48\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u4eec\u522b\u5fd8\u4e86\uff0c\u201c\u514d\u7a0e\u989d\u201d\u51bb\u6da8\uff0c\u53ef\u4e0d\u4ee3\u8868\u201c\u623f\u4ef7\u201d\u4e0d\u4f1a\u8ddf\u7740\u6da8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u968f\u7740\u623f\u4ef7\u589e\u957f\u548c\u901a\u8d27\u81a8\u80c0\u7684\u53d8\u5316\uff0c\u51bb\u7ed3\u5229\u5f97\u7a0e\u7684\uff08\u514d\u7a0e\uff09\u95e8\u69db\uff0c\u57fa\u51c6\u503c\u6ca1\u6709\u53d8\uff0c\u81ea\u7136\u5c31\u8981\u591a\u4ea4\u7a0e\u4e86\uff08\u968f\u7740\u623f\u4ef7\u53d8\u9ad8\uff0c\u53ef\u662f\u514d\u7a0e\u5e45\u5ea6\u6ca1\u6709\u8ddf\u7740\u901a\u81a8\u4e0a\u6da8\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u4e5f\u5c31\u662f\u8bf4\uff0c\u5728\u672a\u6765\u201c\u51bb\u6da8\u201d\u7684\u51e0\u5e74\u5185\uff0c\u53ef\u80fd\u5c06\u4f1a\u6709\u66f4\u591a\u7684\u4eba\u9700\u8981\u627f\u62c5\u5229\u5f97\u7a0e\uff08\u5982\u679c\u539f\u672c\u4e0d\u9700\u8981\u7684\u8bdd\uff09\uff0c\u751a\u81f3\u9700\u8981\u652f\u4ed8\u7684\u66f4\u591a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-7109\" src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner.png\" alt=\"\" width=\"2050\" height=\"780\" data-id=\"7109\" srcset=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner.png 2050w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-300x114.png 300w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-1024x390.png 1024w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-768x292.png 768w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-1536x584.png 1536w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-2048x779.png 2048w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-1320x502.png 1320w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Lisaslaw003-Banner-600x228.png 600w\" sizes=\"(max-width: 2050px) 100vw, 2050px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>\u2192 \u5e76\u4e14\uff0c\u653f\u5e9c\u4ecd\u7136\u6ca1\u6709\u5fd8\u4e86\u201c\u6539\u9769\u201d\uff1f<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u514d\u7a0e\u989d\u5ea6\u6216\u95e8\u69db\u7684\u201c\u51bb\u6da8\u201d\u5e76\u4e0d\u662f\u4e00\u79cd\u6539\u9769\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u82f1\u56fd\u653f\u5e9c\u5148\u6682\u7f13\u6539\u9769\uff0c\u5e76\u4e0d\u662f\u8bf4\u5c31\u5f7b\u5e95\u5fd8\u8bb0\u8fd9\u4ef6\u4e8b\u60c5\u4e86\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u5b9e\u4e0a\uff0c\u82f1\u56fd\u7a0e\u52a1\u7b80\u5316\u529e\u516c\u5ba4\uff08OTS\uff09\u5c06\u5728\u4eca\u5e74\uff08\u800c\u4e14\u76f8\u4fe1\u662f\u4e0d\u4e45\u4e4b\u540e\uff09\u53d1\u5e03\u6709\u5173\u5229\u5f97\u7a0e\uff08CGT\uff09\u6539\u9769\u5efa\u8bae\u7684\u7b2c\u4e8c\u4efd\u62a5\u544a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6211\u4eec\u9884\u8ba1\uff0cCGT\u7684\u7b2c\u4e8c\u4efd\u62a5\u544a\u5c06\u4f1a\u5bf9\u4e8e\u524d\u4e00\u4efd\u62a5\u544a\u63d0\u51fa\u7684\u5efa\u8bae\u70b9\u8fdb\u884c\u4fee\u6b63\uff0c\u7ed9\u51fa\u4e00\u4e9b\u8f83\u80fd\u201c\u88ab\u63a5\u53d7\u201d\u7684\u4fee\u6539\u7248\u672c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u81f3\u4e8e\u4fee\u6b63\u7684\u5e45\u5ea6\u4f1a\u5230\u54ea\uff0c\u76ee\u524d\u8fd8\u662f\u6bd4\u8f83\u96be\u9884\u4f30\u7684\uff1b\u4f46\u51e0\u4e4e\u53ef\u4ee5\u786e\u5b9a\u7684\u662f\uff0c\u5229\u5f97\u7a0e\uff08CGT\uff09\u5728\u672a\u6765\uff0c\u4ecd\u7136\u52bf\u5fc5\u662f\u9700\u8981\u201c\u6539\u201d\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53ea\u4e0d\u8fc7\uff0c\u6bd4\u8f83\u597d\u7684\u6d88\u606f\u662f\uff0c\u5c31\u7b97\u8981\u6539\u7684\u8bdd\uff0c\u5e94\u8be5\u4e5f\u4e0d\u4f1a\u5728\u4eca\u5e74\u51fa\u73b0\uff1b\u6211\u4eec\u9884\u8ba1\uff0c\u6700\u65e9\u7684\u8bdd\uff0c\u76f8\u5173\u4fee\u6539\u5e94\u8be5\u4f1a\u57282022\u5e74\u7684Finance Bill\uff08\u8d22\u653f\u6cd5\u6848\uff09\u4e0a\u51fa\u73b0\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7185\" src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner.png\" alt=\"\" width=\"2050\" height=\"780\" data-id=\"7185\" srcset=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner.png 2050w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner-300x114.png 300w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner-1024x390.png 1024w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner-768x292.png 768w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner-1536x584.png 1536w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner-2048x779.png 2048w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner-1320x502.png 1320w, https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/LisaKnows-Banner-600x228.png 600w\" sizes=\"(max-width: 2050px) 100vw, 2050px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>\u2192 \u4e3d\u838e\u8865\u5145\uff1a\u6709\u5173\u5229\u5f97\u7a0e\u65b0\u7a0e\u5e74\u201c\u51bb\u6da8\u201d\u4e0b\u7684\u76f8\u5173\u653f\u7b56<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u5229\u5f97\u7a0e\uff08CGT\uff09\u65b0\u7a0e\u5e74\u5f00\u59cb\uff0c\u4e0d\u4f1a\u6709\u4efb\u4f55\u53d8\u5316\u7684\u524d\u63d0\u4e0b\uff0c\u8868\u793a\u76f8\u5173\u653f\u7b56\u4ecd\u4f1a\u6309\u7167\u76ee\u524d\u7684\u65b9\u5f0f\u8fdb\u884c\u8ba1\u7b97\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5148\u7ed9\u838e\u7c89\u4eec\u5feb\u901f\u79d1\u666e\u4e00\u4e0b\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\uff08Capital Gains Tax\uff09\u7684\u610f\u601d\u662f\u5bf9\u65bc\u8d44\u672c\u5546\u54c1\uff0c\u4f8b\u5982\u662f\u503a\u5238\u3001\u623f\u4ea7\u6216\u571f\u5730\uff0c\u5728\u51fa\u552e\u6216\u4ea4\u6613\u65f6\u7684\u201c\u6536\u76ca\u201d\u6240\u5f81\u6536\u7684\u7a0e\u52a1\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u662f\u5bf9\u201c\u4f4e\u4e70\u9ad8\u5356\u201d\u8d44\u4ea7\u7684\u201c\u6240\u83b7\u6536\u76ca\u201d\u6765\u8fdb\u884c\u7684\u5f81\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u201c\u5b83\u201d\u6700\u76f4\u63a5\u6982\u5ff5\u5c31\u662f\uff1a\u4f4e\u4ef7\u65f6\u5165\u624b\uff0c\u9ad8\u4ef7\u65f6\u51fa\u624b\uff1b\u90a3\u4e48\u5f53\u4e8b\u4eba\u5728\u8fd9\u5176\u4e2d\u6240\u83b7\u5f97\u7684\u201c\u5dee\u4ef7\u201d\uff08\u4e5f\u53ef\u4ee5\u8bf4\u6210\u6240\u8d5a\u53d6\u7684\u90e8\u4efd\uff09\uff0c\u5c31\u9700\u8981\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e38\u89c1\u7684\u6d89\u53ca\u5230\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u8d44\u4ea7\u4e70\u5356\u6709\uff1a\u80a1\u7968\uff0c\u623f\u4ea7\uff0c\u8d35\u91d1\u5c5e\uff0c\u503a\u5238\uff0c\u6602\u8d35\u7684\u827a\u672f\u54c1\u7b49\u7b49\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6bd4\u5982\u8bf4\uff0c\u5f53\u4e8b\u4eba\u4ee55\u5343\u9551\u4e70\u4e86\u4e00\u5e45\u753b\uff0c\u540e\u6765\u4ee52\u4e075\u5343\u9551\u5356\u51fa\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd9\u610f\u5473\u7740\u5f53\u4e8b\u4eba\u56e0\u6b64\u83b7\u5f97\u4e862\u4e07\u9551\u7684\u6536\u76ca\u3002\u90a3\u4e48\uff0c\u5f53\u4e8b\u4eba\u9700\u8981\u4e3a\u8fd92\u4e07\u9551\u7684\u6536\u76ca\u7eb3\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u518d\u6bd4\u5982\u8bf4\uff0c\u5bf9\u65bc\u623f\u5c4b\u4e70\u5356\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u4e70\u5165\u623f\u4ea7\u65f6\u7684\u4ef7\u94b1\uff08\u5305\u62ec\u7b97\u5165\u4e8c\u624b\u623f\u7684\u88c5\u4fee\u8d39\uff09\uff0c\u662f\u4f4e\u8fc7\u4e4b\u540e\u51fa\u552e\u7684\u603b\u4ef7\u683c\uff08\u5305\u62ec\u7b97\u5165\u5f8b\u5e08\u8d39\u548c\u4e2d\u4ecb\u8d39\uff09\u7684\u8bdd\uff0c\u90a3\u4e48\u5f53\u4e8b\u4eba\u4e00\u822c\u5c31\u9700\u8981\u7f34\u4ea4\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u8fc7\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u4e3b\u8981\u53ea\u9488\u5bf9\u201c\u8d2d\u623f\u51fa\u79df\u201d\u7b49\u6295\u8d44\u623f\u4ea7\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e5f\u5c31\u662f\u8bf4\uff0c\u5982\u679c\u5f53\u4e8b\u4eba\u7684\u623f\u4ea7\u662f\u88ab\u5212\u4e3a\u201c\u4e3b\u8981\u4f4f\u5b85\u201d\uff08Principal Private Residence\uff09\u7684\u8bdd\uff08\u6307\u552f\u4e00\u6216\u4e3b\u8981\u81ea\u4f4f\u623f\uff09\uff0c\u4e00\u822c\u6765\u8bf4\u53ef\u4ee5\u4e0d\u9700\u8981\u4ea4\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u8fc7\u9700\u8981\u6307\u51fa\u7684\u662f\uff0c\u5bf9\u4e8e\u6709\u4e9b\u201c\u4e3b\u8981\u4f4f\u5b85\u201d\u6765\u8bf4\uff0c\u5728\u6574\u4f53\u505a\u4e3a\u201c\u4e3b\u8981\u4f4f\u5b85\u201d\u7684\u65f6\u95f4\u91cc\uff0c\u5982\u679c\u4e2d\u95f4\u6709\u90e8\u5206\u65f6\u95f4\u5e76\u4e0d\u662f\u505a\u4e3a\u201c\u4e3b\u8981\u4f4f\u5b85\u201d\uff0c\u90a3\u4e48\u4e00\u822c\u662f\u8981\u6839\u636e\u5c45\u4f4f\u7684\u201d\u5177\u4f53\u65f6\u95f4\u201c\uff0c\u4ea4\u4e00\u4e9b\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd8\u6709\uff0c\u5047\u8bbe\u5f53\u4e8b\u4eba\u6709\u4e24\u5957\u623f\uff0c\u4f46\u4e24\u5957\u90fd\u662f\u7528\u6765\u81ea\u4f4f\u7684\uff0c\u90a3\u4e48\u5f88\u9057\u61be\uff0c\u5f53\u4e8b\u4eba\u8fd8\u662f\u9700\u8981\u4e3a\u5176\u4e2d\u4e00\u5957\u623f\u4ea7\uff0c\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0d\u8fc7\uff0c\u8fd9\u6837\u7684\u60c5\u51b5\u4e0b\uff0c\u5f53\u4e8b\u4eba\u662f\u6709\u6743\u51b3\u5b9a\u54ea\u4e00\u5957\u623f\u5b50\u662f\u7b97\u4f5c\u81ea\u4f4f\u623f\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u76ee\u524d\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u201c\u514d\u7a0e\u989d\u201d\u662f12,300\u9551\uff08\u4fe1\u6258Trust\u7684\u8bdd\u5219\u662f6,150\u9551\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5176\u7a0e\u7387\u662f\u53d6\u51b3\u65bc\u5f53\u4e8b\u4eba\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\uff08Income Tax Rate\uff09\uff0c\u4e00\u822c\u662f18%\u621628%\u7684\uff1a<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li>\u5982\u679c\u5f53\u4e8b\u4eba\u6bcf\u5e74\u4ea4\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7a0e\u7387\u662f20%\uff1a\u5bf9\u5e94\u7684\u5229\u5f97\u7a0e\u7a0e\u7387\u5c31\u662f18%<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li>\u5982\u679c\u5f53\u4e8b\u4eba\u6bcf\u5e74\u4ea4\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7a0e\u7387\u662f40%\uff1a\u9488\u5bf9\u623f\u4ea7\u7684\u589e\u503c\u90e8\u5206\uff08\u5229\u5f97\u7a0e\u7a0e\u7387\uff09\uff0c\u8981\u4ea428%\u7684\u7a0e<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e2a\u4eba\u4e3e\u4f8b\uff0c\u5982\u679c\u5728\u201c\u5356\u51fa\u623f\u4ea7\u201d\u7684\u65f6\u5019\uff0c\u8d5a\u53d6\u7684\u5229\u6da6\u662f\u4f4e\u65bc12,300\u9551\u7684\u8bdd\uff0c\u5f53\u4e8b\u4eba\u57fa\u672c\u4e0a\u662f\u4e0d\u5fc5\u7f34\u4ea4\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff0a\u5728\u5b9e\u9645\u8ba1\u7b97\u548c\u62a5\u7f34\u7684\u64cd\u4f5c\u4e0a\uff0c\u4e3d\u838e\u66fe\u5199\u8fc7\u4e00\u7bc7\u8bf4\u660e\u6587\u7ae0\uff0c\u6709\u5174\u8da3\u7684\u838e\u7c89\u53ef\u4ee5\u79fb\u6b65\u590d\u4e60\uff1a\u300a\u5229\u5f97\u7a0e\u65b0\u89c4\uff1a\u623f\u4ea7\u51fa\u552e30\u65e5\u5185\u5fc5\u987b\u7533\u62a5\u4e0a\u4ea4\uff01\u7269\u4e1a\u589e\u503c\u4e86\uff1f\u522b\u5fd8\u4e86\u548c\u7a0e\u5c40\u5206\u4eab\u300b<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff0a\u4e3d\u838e\u6700\u540e\u7ed9\u5927\u5bb6\u8865\u5145\u4e00\u4e9b\u76f8\u5173Q&amp;A\uff1a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u4ec0\u4e48\u662fPPR\u8d44\u672c\u5229\u5f97\u7a0e\uff08CGT\uff09\u51cf\u514d\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1aPPR\u6307\u7684\u662fPrincipal Private Residence\uff0c\u5c31\u662f\u201c\u4e3b\u8981\u79c1\u4eba\u4f4f\u5b85\u201d\u7684\u610f\u601d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6309\u7167\u82f1\u56fd\u8d44\u672c\u5229\u5f97\u7a0e\u7a0e\u6cd5\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u4e2a\u4eba\u5728\u51fa\u552e\u201c\u4e3b\u8981\u79c1\u4eba\u4f4f\u5b85\u201d\u7684\u65f6\u5019\uff0c\u5982\u679c\u8be5\u623f\u4ea7\u662f\u51fa\u552e\u4eba\u7684\u4e3b\u8981\u79c1\u4eba\u5c45\u4f4f\u5730\uff0c\u53ef\u4ee5\u6309\u7167\u5b9e\u9645\u60c5\u51b5\u7533\u8bf7\u51cf\u6263\u6216\u8005\u514d\u53bb\u623f\u4ea7\u589e\u503c\u5bf9\u5e94\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u80fd\u4e0d\u80fd\u4e3e\u4e2a\u4f8b\u5b50\u8bf4\u660e\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u6bd4\u5982\u8bf4\u4e3d\u838e\u57282016\u5e741\u6708\u4e70\u4e86\u4e00\u5957\u4f4f\u623f\uff0c\u5728\u8d2d\u4e70\u540e\u4e00\u76f4\u90fd\u662f\u7528\u4f5c\u81ea\u5df1\u7684\u4f4f\u623f\uff0c\u81ea\u5df1\u4e00\u76f4\u5728\u8be5\u623f\u4ea7\u5185\u5c45\u4f4f\uff0c\u57282021\u5e741\u6708\u7684\u65f6\u5019\uff0c\u623f\u4ea7\u6709\u589e\u503c80\u5343\u3002\u5982\u679c\u4e3d\u838e\u51fa\u552e\u8fd9\u5957\u4f4f\u623f\uff0c\u5bf9\u4e8e\u589e\u503c80\u5343\u7684\u90e8\u5206\uff0c\u662f\u53ef\u4ee5\u514d\u6389\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u8fd9\u4e2a\u9700\u8981\u5355\u72ec\u7533\u8bf7\u5417\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u5982\u679c\u60a8\u6ee1\u8db3PPR\u51cf\u514d\u7684\u6240\u6709\u6761\u4ef6\uff0c\u4e0d\u9700\u8981\u7f34\u7eb3CGT\u7684\u8bdd\uff0c\u4e0d\u9700\u8981\u5355\u72ec\u7533\u8bf7\uff0c\u81ea\u52a8\u9002\u7528\u3002\u5982\u679c\u60a8\u53ea\u80fd\u7533\u8bf7\u90e8\u5206PPR\u51cf\u514d\u7684\u8bdd\uff0c\u662f\u9700\u8981\u5728CGT\u7684\u7a0e\u6536\u7533\u62a5\u4e2d\u5217\u660e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u82f1\u56fd\u6d77\u5916\u7684\u623f\u4e1c\u5982\u679c\u5728\u82f1\u56fd\u8d2d\u4e70\u7684\u6709\u4f4f\u5b85\uff0c\u5728\u5356\u6389\u7684\u65f6\u5019\u5982\u679c\u6709\u8d44\u672c\u5229\u5f97\uff0c\u53ef\u4ee5\u7533\u8bf7\u8fd9\u4e2aPPR\u51cf\u514d\u5417\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u5bf9\u4e8e\u7edd\u5927\u591a\u6570\u7684\u82f1\u56fd\u6d77\u5916\u623f\u4e1c\u6765\u8bf4\uff0c\u8d2d\u4e70\u82f1\u56fd\u4f4f\u5b85\u4e3b\u8981\u662f\u6295\u8d44\u505a\u79df\u91d1\u6536\u76ca\u7528\u9014\uff0c\u4e00\u822c\u662f\u4e0d\u9002\u7528\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u5982\u679c\u81ea\u5df1\u6709\u6ce8\u518c\u516c\u53f8\uff0c\u516c\u53f8\u7684\u6ce8\u518c\u5730\u5740\u7528\u7684\u662f\u81ea\u5df1\u7684\u4f4f\u623f\uff0c\u4f1a\u53d7\u5f71\u54cd\u5417\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u8fd9\u4e2a\u8981\u770b\u5177\u4f53\u60c5\u51b5\u7684\uff0c\u5982\u679c\u53ea\u662f\u7528\u4f5c\u516c\u53f8\u6ce8\u518c\u5730\u5740\u505a\u901a\u4fe1\u4f7f\u7528\uff0c\u6ca1\u6709\u4e13\u95e8\u5b89\u6392\u6216\u8005\u9650\u5236\u623f\u4ea7\u7684\u67d0\u90e8\u5206\u53ea\u505a\u7ecf\u8425\u7528\u9014\uff08Exclusively for Business Purposes\uff09\uff0c\u4e00\u822c\u6765\u8bf4\u4e0d\u81f3\u4e8e\u53d7\u5f71\u54cd\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u5982\u679c\u5356\u623f\u7684\u65f6\u5019\u623f\u5b50\u8d2c\u503c\u4e86\uff0c\u635f\u5931\u53ef\u4ee5\u62b5\u6263\u5f53\u4e8b\u4eba\u7684\u5176\u4ed6\u8d44\u672c\u5229\u5f97\u5417\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u5bf9\u4e8ePPR\u51cf\u514d\u6765\u8bf4\uff0c\u5982\u679c\u51fa\u552e\u7684\u65f6\u5019\u4ea7\u751f\u4e86\u635f\u5931\uff0c\u662f\u4e0d\u53ef\u4ee5\u62b5\u6263\u5f53\u4e8b\u4eba\u7684\u5176\u5b83\u8d44\u672c\u5229\u5f97\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u5982\u679c\u4e00\u5f00\u59cb\u5728\u623f\u5b50A\u4f4f\uff0c\u540e\u6765\u53c8\u4e70\u4e86\u4e00\u5957\u65b0\u623fB\u7528\u6765\u5c45\u4f4f\uff0c\u4e24\u4e2a\u623f\u5b50\u5356\u7684\u65f6\u5019\u90fd\u53ef\u4ee5\u7533\u8bf7PPR\u51cf\u514d\u5417\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u7b80\u5355\u6765\u8bf4\u662f\u4e0d\u53ef\u4ee5\u7684\u3002\u5f53\u4e8b\u4eba\u9700\u8981\u5728\u623f\u4ea7\u7ec4\u5408\u53d1\u751f\u53d8\u5316\u7684\u65f6\u5019\uff0c\u6307\u5b9a\u5176\u4e2d\u4e00\u5957\u623f\u4ea7\u4e3a\u4e3b\u8981\u5c45\u4f4f\u5730\u3002\u6bd4\u5982\u8bf4\u6307\u5b9aB\u4e3a\u4e3b\u8981\u5c45\u4f4f\u5730\u7684\u8bdd\uff0cA\u7684\u5bf9\u5e94\u671f\u95f4\u9664\u4e86\u67d0\u4e9b\u89c4\u5b9a\u7684\u7279\u522b\u65f6\u95f4\u5916\uff0c\u5c31\u4e0d\u80fd\u4f5c\u4e3a\u5f53\u4e8b\u4eba\u7684\u4e3b\u8981\u5c45\u4f4f\u5730\u4e86\u3002\u8fd9\u5c31\u610f\u5473\u7740\uff0c\u5982\u679c\u540e\u671f\u5356\u6389A\u7684\u8bdd\uff0c\u53ea\u80fd\u7533\u8bf7\u4e00\u90e8\u5206\u7684PPR\u51cf\u514d\uff0c\u662f\u6709\u53ef\u80fd\u4ea4CGT\u8d44\u672c\u5229\u5f97\u7a0e\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u600e\u4e48\u6307\u5b9a\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u5f53\u4e8b\u4eba\u5e94\u8be5\u5728\u623f\u4ea7\u7ec4\u5408\u6709\u53d8\u5316\u4e4b\u65e5\u8d77\uff0c\u4e24\u5e74\u5185\u505a\u6307\u5b9a\u3002\u4ee5\u4e0a\u4e3a\u4f8b\uff0c\u5982\u679c\u6709\u4e86B\u623f\u4ea7\uff0c\u5f53\u4e8b\u4eba\u5e94\u8be5\u5728\u4e24\u5e74\u4ee5\u5185\u6307\u5b9aA\u6216\u8005B\u505a\u4e3a\u4e3b\u8981\u5c45\u4f4f\u5730\u3002\u5982\u679c\u5f53\u4e8b\u4eba\u4e0d\u6307\u5b9a\u7684\u8bdd\uff0cHMRC\u5c06\u6309\u7167\u4e8b\u5b9e\u8ba4\u5b9a\u3002\u6307\u5b9a\u7684\u65f6\u5019\uff0c\u5f53\u4e8b\u4eba\u53ef\u4ee5\u5199\u4fe1\u7ed9HMRC\uff0c\u544a\u8bc9\u4ed6\u4eec\u81ea\u5df1\u7684\u51b3\u5b9a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u5982\u679c\u6211\u7684\u623f\u5b50\u6709\u51fa\u79df\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u4e0d\u7ba1\u60a8\u662f\u51fa\u79df\u4e86\u4e00\u90e8\u5206\u6216\u8005\u6574\u4e2a\u623f\u5b50\u90fd\u51fa\u79df\u51fa\u53bb\uff0c\u60a8\u4e00\u822c\u662f\u53ef\u4ee5\u7533\u8bf7Letting Relief\u7684\uff0cLetting Relief\u4e5f\u4f1a\u964d\u4f4e\u60a8\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u8fd9\u4e2aLetting Relief\u600e\u4e48\u8ba1\u7b97\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u6309\u7167\u76ee\u524d\u7684\u6807\u51c6\uff0c\u5982\u679c\u60a8\u6709\u51fa\u79df\u60a8\u7684PPR\uff0c\u5bf9\u5e94\u7684Letting Relief\u51cf\u514d\u662f\u4ee5\u4e0b3\u4e2a\u6570\u5b57\u4e2d\u201d\u6700\u4f4e\u201c\u7684\u6570\u989d\uff1a\u53ef\u4ee5\u4eab\u53d7\u7684PPR\u51cf\u514d4\u4e07\u9551\u51fa\u79df\u671f\u95f4\u7684\u589e\u503c\u90e8\u5206<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u53ef\u4e0d\u53ef\u4ee5\u4e3e\u4f8b\u8bf4\u660e\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u6bd4\u5982\u8bf4\uff0c\u4e3d\u838e\u57282007\u5e741\u6708\u4e70\u4e86\u4f4f\u623fA\uff0c\u4e00\u76f4\u5c45\u4f4f\u52302013\u5e741\u6708\uff0c\u7136\u540e\u51fa\u79df\u52302016\u5e741\u6708\uff0c\u968f\u540e\u623f\u5b50\u7a7a\u7f6e\uff0c\u76f4\u52302020\u5e741\u6708\u51fa\u552e\u3002\u51fa\u552e\u7684\u65f6\u5019\u6709\u589e\u503c200\u5343\u82f1\u9551\u3002\u8fd9\u6837\u7684\u8bdd\uff0c\u53ef\u4ee5\u4eab\u53d7\u7684PPR\u51cf\u514d\u7ea6\u4e3a\uff1a\uff086\u5e74+ Final Period\u76841.5\u5e74 = 7.5\u5e74\uff09\/ 13\u5e74\uff0a200\u5343\u82f1\u9551\uff0c\u7b49\u4e8e115\u5343\u82f1\u9551\u51fa\u79df\u671f\u95f4\u7684\u589e\u503c\u90e8\u5206\u7ea6\u4e3a\uff1a3\u5e74\uff0f13\u5e74\uff0a200\u5343\u82f1\u9551\uff0c\u7b49\u4e8e46\u5343\u82f1\u9551\u3002\u8fd9\u6837\u7684\u8bdd\u6309\u7167\u4ee5\u4e0a\uff0c\u4e3d\u838e\u53ef\u4ee5\u4eab\u53d7\u7684Letting Relief\u4e3a\u4ee5\u4e0a\u4ecb\u7ecd\u4e2d\uff0c3\u8005\u7684\u6700\u4f4e\u6570\u989d40\u5343\uff0c\u4e5f\u5c31\u662f4\u4e07\u82f1\u9551\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u4ec0\u4e48\u53c8\u662fFinal Period\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u7b80\u5355\u6765\u8bf4\uff0cFinal Period\u6307\u7684\u662f\uff1a\u53ea\u8981\u662f\u60a8\u7684PPR\uff0c\u5728\u62e5\u6709\u671f\u95f4\u7684\u6700\u540e18\u4e2a\u6708\u5185\uff0c\u4e0d\u7ba1\u623f\u5b50\u7684\u7528\u9014\u662f\u4ec0\u4e48\uff0c\u6700\u540e\u768418\u4e2a\u6708\uff08\u4e5f\u5c31\u662f1.5\u5e74\uff09\uff0c\u90fd\u662f\u53ef\u4ee5\u4eab\u53d7PPR\u7684\u8d44\u672c\u5229\u5f97\u7a0e\u51cf\u514d\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u5982\u679c\u6211\u4e70\u4e86\u4f4f\u623f\u540e\uff0c\u56e0\u4e3a\u5de5\u4f5c\u7684\u5173\u7cfb\uff0c\u957f\u671f\u9a7b\u5916\uff0c\u623f\u5b50\u57fa\u672c\u6ca1\u6709\u4f4f\uff0c\u53ef\u4ee5\u7533\u8bf7PPR\u51cf\u514d\u5417\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u53ef\u4ee5\u7684\u3002\u5982\u679c\u60a8\u56e0\u4e3a\u5de5\u4f5c\u5173\u7cfb\u88ab\u6d3e\u9a7b\u82f1\u56fd\u6d77\u5916\uff0c\u8fd9\u4e2a\u65f6\u95f4\u6bb5\u90fd\u662f\u53ef\u4ee5\u7533\u8bf7PPR\u51cf\u514d\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u838e\u7c89\u95ee\uff1a\u5982\u679c\u6211\u56e0\u4e3a\u5176\u5b83\u539f\u56e0\u6709\u4e00\u6bb5\u65f6\u95f4\u6ca1\u6709\u5728\u5bb6\u4f4f\uff0c\u6bd4\u5982\u8bf4\u6211\u5728\u6b27\u6d32\u6216\u8005\u4e1c\u5357\u4e9a\u957f\u671f\u65c5\u884c\u5462\uff1f<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3d\u838e\u7b54\uff1a\u4e00\u822c\u6765\u8bb2\uff0c\u5728\u60a8\u79bb\u5f00\u4e4b\u524d\u548c\u56de\u6765\u4e4b\u540e\uff0c\u53ea\u8981\u8fd9\u4e2a\u623f\u5b50\u662f\u60a8\u7684PPR\uff0c\u90a3\u4e48\u4e0d\u7ba1\u56e0\u4e3a\u4ec0\u4e48\u539f\u56e0\uff0c\u79bb\u5f00\u7684\u65f6\u95f4\u603b\u5171\u4e0d\u8d85\u8fc73\u5e74\u7684\u8bdd\uff0c\u5c5e\u4e8eQualifying 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src=\"https:\/\/lisaslaw.co.uk\/wp-content\/uploads\/2020\/11\/Mobile-App-banner-Chinese-1.gif\" alt=\"\" width=\"1438\" height=\"810\" data-id=\"7088\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u838e\u7c89\u4eec\u5bf9\u4e8e\u4e3d\u838e\u7684\u201c\u638c\u4e0a\u5f8b\u5e08\u201d\u670d\u52a1\u6709\u4efb\u4f55\u7591\u95ee\uff0c\u6216\u8005\u60f3\u8981\u4e86\u89e3\u5982\u4f55\u4f7f\u7528\u4e3d\u838eAPP\uff0c\u838e\u7c89\u4eec\u53ef\u70b9\u51fb\u8fd9\u91cc \u2193<\/p>\n<p>&nbsp;<\/p>\n<p><a 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