{"id":291626,"date":"2025-01-20T15:34:00","date_gmt":"2025-01-20T07:34:00","guid":{"rendered":"https:\/\/pingtungtimes.com.tw\/?p=291626"},"modified":"2025-01-20T15:34:00","modified_gmt":"2025-01-20T07:34:00","slug":"%e5%ae%89%e6%99%ba%e7%92%b0%e7%90%83%e8%88%87%e8%8b%b1%e5%9c%8b%e7%89%b9%e8%a8%b1%e4%bf%9d%e9%9a%aa%e5%ad%b8%e9%99%a2%e7%a7%89%e6%8c%81%e5%90%88%e4%bd%9c%e5%ae%97%e6%97%a8%ef%bc%8c%e7%82%ba%e6%a5%ad","status":"publish","type":"post","link":"https:\/\/pingtungtimes.com.tw\/?p=291626","title":{"rendered":"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91"},"content":{"rendered":"<div>\n<p><span class=\"legendSpanClass\">\u9999\u6e2f<\/span><span class=\"legendSpanClass\">2025\u5e741\u670820\u65e5<\/span> \/\u7f8e\u901a\u793e\/ &#8212; \u96a8\u84572024\u5e74\u5283\u4e0b\u5b8c\u7f8e\u53e5\u9ede\uff0c\u5b89\u667a\u74b0\u7403\u56de\u9867\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\uff08CII\uff09\u7b2c\u4e09\u5e74\u7684\u5408\u4f5c\u6210\u679c\uff0c\u5c55\u73fe\u4e86\u96d9\u65b9\u5408\u4f5c\u7684\u6df1\u539a\u9ed8\u5951\u3002\u65bc\u4e03\u3001\u516b\u3001\u4e5d\u6708\u671f\u9593\u8209\u884c\u7684LEAD\uff08Learning, Enhance and Development\uff09\u7814\u7fd2\u8ab2\u7a0b\u9806\u5229\u7d50\u696d\uff0c\u4e26\u65bc2024\u5e7410\u670825\u65e5\u9032\u884c\u4e86\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u3002\u7576\u65e5\uff0c\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u66f4\u7279\u5225\u51fa\u5e2d\u89aa\u81ea\u9812\u767c\u8b49\u66f8\u53ca\u81f4\u8fad\uff0c\u70ba\u6d3b\u52d5\u756b\u4e0b\u5713\u6eff\u7684\u53e5\u9ede\u3002\u7dca\u63a5\u845712\u6708\uff0c\u5b89\u667a\u74b0\u7403\u670d\u52d9(\u5eab\u514b\u7fa4\u5cf6)\u6709\u9650\u516c\u53f8\uff08\u5b89\u667a\u5eab\u514b\uff09\u7684\u5c08\u5bb6\u4ea6\u5728\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u67082025\u865f\u767c\u8868\u6587\u7ae0\uff0c\u63d0\u4f9b\u66f4\u591a\u96e2\u5cb8\u8cc7\u7522\u7ba1\u7406\u7684\u8996\u91ce\uff0c\u70ba\u6301\u7e8c\u63a8\u52d5\u696d\u754c\u5c08\u696d\u4ea4\u6d41\u6ce8\u5165\u65b0\u52d5\u80fd\u3002<\/p>\n<div class=\"PRN_ImbeddedAssetReference\" id=\"DivAssetPlaceHolder4803\">\n<p style=\"TEXT-ALIGN: center; WIDTH: 100%\"><span>\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\uff08\u5de6\u4e09\uff09\u53ca\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u9999\u6e2f\u53ca\u4e9e\u592a\u5340\u7e3d\u76e3Kenny Siu\uff08\u5de6\u56db\uff09\u65bcLEAD\u7814\u7fd2\u8ab2\u7a0b\u7d50\u696d\u5178\u79ae\u8207\u5b78\u54e1\u5408\u5f71\u3002<\/span><\/p>\n<\/p><\/div>\n<p>\u5df2\u9023\u8fa6\u4e09\u5e74\u7684LEAD\u7814\u7fd2\u8ab2\u7a0b\uff0c\u63d0\u4f9b\u696d\u754c\u5148\u9032\u5171\u540c\u53c3\u8207\uff0c\u9664\u4e86\u6db5\u84cb\u4fdd\u96aa\u76f8\u95dc\u8ab2\u7a0b\u5916\uff0c\u672c\u6b21\u8ab2\u7a0b\u9084\u914d\u5408\u5e02\u5834\u8da8\u52e2\uff0c\u958b\u8a2d\u4e86\u4fe1\u8a17\u3001\u5bb6\u65cf\u8fa6\u516c\u5ba4\u4fe1\u8a17\u53ca\u8cc7\u7522\u7ba1<span id=\"spanHghlt0e3d\">\u7406\u7b49<\/span>\u5c08\u984c\u8ab2\u7a0b\u3002\u57282024\u5e7410\u670825\u65e5\u8209\u884c\u7684\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u4e0a\uff0c\u8d85\u904e\u767e\u4f4d\u53c3\u52a0\u8005\u5171\u540c\u898b\u8b49\u4e86\u9019\u4e00\u91cd\u8981\u6642\u523b\u3002\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u5728\u81f4\u8fad\u4e2d\u8868\u793a\uff1a\u300c\u5b89\u667a\u74b0\u7403\u6210\u7acb\u8d85\u904e10\u5e74\uff0c\u59cb\u7d42\u79c9\u6301\u5171\u597d\u7684\u7406\u5ff5\uff0c\u8207\u63d0\u4f9b\u5c08\u696d\u8ab2\u7a0b\u4e14\u5099\u53d7\u4fe1\u8cf4\u7684CII\u5408\u4f5c\uff0c\u80fd\u8207\u696d\u754c\u5206\u4eab\u66f4\u591a\u95dc\u65bc\u4fe1\u8a17\u7684\u8da8\u52e2\u548c\u65b0\u8996\u91ce\u662f\u6211\u5011\u7684\u69ae\u5e78\uff0c \u4e5f\u671f\u5f85\u85c9\u6b64\u5c55\u73fe\u96d9\u65b9\u63a8\u52d5\u884c\u696d\u767c\u5c55\u8207\u5c08\u696d\u7cbe\u9032\u7684\u5171\u540c\u9858\u666f\u3002\u300d<\/p>\n<p>\u65bc\u300aThe Asia-Pacific Journal\u300b\u767c\u8868\u7684\u6587\u7ae0\u63a2\u8a0e\u5eab\u514b\u7fa4\u5cf6\u5728\u570b\u969b\u8cc7\u7522\u4fdd\u8b77\u8207\u8ca1\u5bcc\u7ba1\u7406\u4e2d\u7684\u512a\u52e2\u3002\u6587\u7ae0\u6307\u51fa\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u3001\u7a69\u5065\u7684\u76e3\u7ba1\u9ad4\u7cfb\u548c\u5353\u8d8a\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u805e\u540d\uff0c\u540c\u6642\u7d50\u5408\u570b\u969b\u5408\u898f\u8207\u5ba2\u6236\u79c1\u96b1\u9700\u6c42\uff0c\u6253\u9020\u900f\u660e\u4e14\u5b89\u5168\u7684\u8ca1\u5bcc\u7ba1\u7406\u74b0\u5883\u3002\u6b64\u6587\u7ae0\u5c55\u73fe\u4e86\u5b89\u667a\u74b0\u7403\u81f4\u529b\u65bc\u63d0\u4f9b\u5408\u898f\u3001\u5b89\u5168\u8ca1\u5bcc\u7ba1\u7406\u65b9\u6848\u7684\u6838\u5fc3\u50f9\u503c\u3002\u9644\u9304\u63d0\u4f9b\u6587\u7ae0\u4e2d\u6587\u7ffb\u8b6f\uff0c\u4ee5\u4f9b\u53c3\u8003\u3002<\/p>\n<p>\u5b89\u667a\u74b0\u7403\u8207CII\u7684\u5408\u4f5c\u7121\u8ad6\u662f\u6df1\u5165\u63a2\u8a0e\u5168\u7403\u8cc7\u7522\u4fdd\u8b77\u8da8\u52e2\uff0c\u9084\u662f\u8209\u8fa6\u5c08\u696d\u9032\u4fee\u8ab2\u7a0b\uff0c\u90fd\u9ad4\u73fe\u4e86\u5176\u70ba\u884c\u696d\u5275\u9020\u50f9\u503c\u8207\u63d0\u5347\u670d\u52d9\u54c1\u8cea\u7684\u627f\u8afe\u3002\u672a\u4f86\uff0c\u5b89\u667a\u74b0\u7403\u5c07\u6301\u7e8c\u4ee5\u5c08\u696d\u3001\u5275\u65b0\u8207\u570b\u969b\u5316\u8996\u91ce\uff0c\u651c\u624b\u696d\u754c\u5925\u4f34\uff0c\u5171\u540c\u5f15\u9818\u8ca1\u5bcc\u7ba1\u7406\u7684\u672a\u4f86\u85cd\u5716\u3002<\/p>\n<p><b>[<\/b><b>\u9644\u9304]<\/b><\/p>\n<p>\u6587\u7ae0\u539f\u6587\u520a\u8f09\u65bc\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u6708 2025\u865f\uff0c\u4ee5\u4e0b\u70ba\u4e2d\u6587\u8b6f\u672c\u3002<\/p>\n<p><b>\u5eab\u514b\u7fa4\u5cf6\u2014\u5e36\u4f86\u5b89\u5fc3\u4fdd\u969c<\/b><\/p>\n<p><span id=\"spanHghlt2e7a\">\u5728\u7576\u524d<\/span>\u653f\u6cbb\u8207\u7d93\u6fdf\u6975\u4e0d\u7a69\u5b9a\u7684\u6642\u4ee3\uff0c\u5ba2\u6236\u5c0d\u8ca1\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u671f\u671b\u4e0d\u50c5\u9650\u65bc\u9032\u53d6\u7cbe\u795e\u3001\u5c08\u696d\u80fd\u529b\u8207\u8ca1\u5bcc\u589e\u503c\u80fd\u529b\uff0c\u9084\u66f4\u52a0\u91cd\u8996\u8cc7\u7522\u7684\u5b89\u5168\u6027\u8207\u4fdd\u96aa\u6027\u3002\u4ed6\u5011\u5e0c\u671b\u8cc7\u7522\u7531\u53d7\u5230\u826f\u597d\u76e3\u7ba1\u4e14\u7b26\u5408\u570b\u969b\u6700\u4f73\u5be6\u8e10\u7684\u6a5f\u69cb\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u9032\u884c\u7ba1\u7406\u3002<\/p>\n<p>\u904e\u53bb\u56db\u5341\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5176\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u4eab\u6709\u76db\u8b7d\uff0c\u9019\u4e0d\u50c5\u70ba\u59d4\u8a17\u4eba\u63d0\u4f9b\u4e86\u6700\u5f37\u5927\u7684\u8cc7\u7522\u4fdd\u8b77\uff0c\u9084\u5728\u76e3\u7ba1\u6301\u6709\u9019\u4e9b\u8cc7\u7522\u7684\u53d7\u8a17\u516c\u53f8\u548c\u5be6\u65bd\u53cd\u6d17\u9322\u6a5f\u5236\u65b9\u9762\u9818\u5148\u696d\u754c\u3002\u5eab\u514b\u7fa4\u5cf6\u6210\u529f\u4fdd\u8b77\u5176\u9280\u884c\u7cfb\u7d71\u514d\u53d7\u91d1\u878d\u72af\u7f6a\u7684\u5229\u7528\uff0c\u5c55\u73fe\u4e86\u5176\u5728\u5168\u7403\u91d1\u878d\u9ad4\u7cfb\u4e2d\u7684\u91cd\u8981\u5730\u4f4d\u3002<\/p>\n<p><b>\u76e3\u7ba1<\/b><\/p>\n<p>\u5eab\u514b\u7fa4\u5cf6\u91d1\u878d\u76e3\u7ba1\u59d4\u54e1\u6703\uff08FSC\uff09\u8ca0\u8cac\u76e3\u7ba1\u548c\u76e3\u7763\u5eab\u514b\u7fa4\u5cf6\u5167\u7684\u6240\u6709\u91d1\u878d\u670d\u52d9\u53ca\u6301\u724c\u91d1\u878d\u6a5f\u69cb\uff0c\u5305\u62ec\u6301\u724c\u53d7\u8a17\u516c\u53f8\u3002FSC\u7684\u6838\u5fc3\u8077\u8cac\u4e4b\u4e00\u662f\u4fdd\u969c\u91d1\u878d\u6a5f\u69cb\u5ba2\u6236\u3001\u4fdd\u55ae\u6301\u6709\u4eba\u8207\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u3002\u4efb\u4f55\u5c0d\u6301\u724c\u5be6\u9ad4\u884c\u70ba\u7684\u6295\u8a34\u5747\u53ef\u63d0\u4ea4\u81f3FSC\uff08\u4ee5\u53ca\u4f01\u696d\u672c\u8eab\u548c\u5167\u653f\u90e8\uff09\u9032\u884c\u8abf\u67e5\u3002<\/p>\n<p><b>\u570b\u969b\u6700\u4f73\u5be6\u8e10<\/b><\/p>\n<p>\u8fd1\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u5728\u53cd\u6d17\u9322\u8ca1\u52d9\u884c\u52d5\u7279\u5225\u5de5\u4f5c\u7d44\uff08FATF\uff09\u7684\u76f8\u4e92\u8a55\u4f30\u5831\u544a\u4e2d\u7372\u5f97\u4e86\u5091\u51fa\u8a55\u50f9\uff0c\u88ab\u8a8d\u70ba\u64c1\u6709\u4e16\u754c\u4e0a\u6700\u4f73\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u4e4b\u4e00\u3002\u5b83\u5c07\u5171\u540c\u7533\u5831\u6e96\u5247\uff08CRS\uff09\u548c\u7f8e\u570b\u6d77\u5916\u8cec\u6236\u7a05\u6536\u9075\u5f9e\u6cd5\uff08FATCA\uff09\u7d0d\u5165\u6cd5\u5f8b\uff0c\u901a\u904e\u8207\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u91d1\u878d\u4fe1\u606f\u81ea\u52d5\u4ea4\u63db\uff0c\u5be6\u73fe\u900f\u660e\u6027\uff0c\u5354\u52a9\u6253\u64ca\u9003\u7a05\u548c\u5176\u4ed6\u91d1\u878d\u72af\u7f6a\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u5eab\u514b\u7fa4\u5cf6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u5168\u7403\u7a05\u52d9\u900f\u660e\u8207\u4fe1\u606f\u4ea4\u63db\u8ad6\u58c7\u4ee5\u53ca\u4fb5\u8755\u7a05\u57fa\u8207\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u54e1\u3002\u901a\u904e\u8b39\u614e\u8abf\u6574\u7a05\u6cd5\uff0c\u5eab\u514b\u7fa4\u5cf6\u907f\u514d\u88ab\u5217\u5165\u6b50\u76df\u975e\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u540d\u55ae\uff0c\u4e26\u88ab\u6b50\u76df\u548cOECD\u8996\u70ba\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u3002<\/p>\n<p>\u5118\u7ba1\u81f4\u529b\u65bc\u9075\u5faa\u6b50\u76df\u3001OECD\u548cFATF\u7684\u6a19\u6e96\u4ee5\u5c65\u884c\u570b\u969b\u7fa9\u52d9\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ecd\u80fd\u900f\u904e\u5176\u6cd5\u5f8b\u7dad\u6301\u5176\u8ca0\u8cac\u4efb\u7684\u8072\u8b7d\uff0c\u540c\u6642\u7e7c\u7e8c\u6210\u70ba\u8ffd\u6c42\u500b\u4eba\u4e8b\u52d9\u5408\u6cd5\u79c1\u96b1\u4eba\u58eb\u7684\u5b89\u5168\u6e2f\u3002<\/p>\n<p>\u570b\u969b\u5ba2\u6236\u671f\u671b\u5eab\u514b\u7fa4\u5cf6\u9075\u5b88\u570b\u969b\u6a19\u6e96\uff0c\u4e26\u5c0d\u5176\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u9ad8\u54c1\u8cea\u3001\u826f\u597d\u76e3\u7ba1\u53ca\u5408\u898f\u6027\u5145\u6eff\u4fe1\u5fc3\uff0c\u5f9e\u800c\u7372\u5f97\u5b89\u5fc3\u4fdd\u969c\u3002<\/p>\n<div class=\"PRN_ImbeddedAssetReference\" id=\"DivAssetPlaceHolder0\">  <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u9999\u6e2f2025\u5e741\u670820\u65e5 \/\u7f8e&#8230;<\/p>\n","protected":false},"author":16,"featured_media":291627,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[40567],"tags":[],"class_list":["post-291626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-40567"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831<\/title>\n<meta name=\"description\" content=\"\u9999\u6e2f2025\u5e741\u670820\u65e5 \/\u7f8e\u901a\u793e\/ -- \u96a8\u84572024\u5e74\u5283\u4e0b\u5b8c\u7f8e\u53e5\u9ede\uff0c\u5b89\u667a\u74b0\u7403\u56de\u9867\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\uff08CII\uff09\u7b2c\u4e09\u5e74\u7684\u5408\u4f5c\u6210\u679c\uff0c\u5c55\u73fe\u4e86\u96d9\u65b9\u5408\u4f5c\u7684\u6df1\u539a\u9ed8\u5951\u3002\u65bc\u4e03\u3001\u516b\u3001\u4e5d\u6708\u671f\u9593\u8209\u884c\u7684LEAD\uff08Learning, Enhance and Development\uff09\u7814\u7fd2\u8ab2\u7a0b\u9806\u5229\u7d50\u696d\uff0c\u4e26\u65bc2024\u5e7410\u670825\u65e5\u9032\u884c\u4e86\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u3002\u7576\u65e5\uff0c\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u66f4\u7279\u5225\u51fa\u5e2d\u89aa\u81ea\u9812\u767c\u8b49\u66f8\u53ca\u81f4\u8fad\uff0c\u70ba\u6d3b\u52d5\u756b\u4e0b\u5713\u6eff\u7684\u53e5\u9ede\u3002\u7dca\u63a5\u845712\u6708\uff0c\u5b89\u667a\u74b0\u7403\u670d\u52d9(\u5eab\u514b\u7fa4\u5cf6)\u6709\u9650\u516c\u53f8\uff08\u5b89\u667a\u5eab\u514b\uff09\u7684\u5c08\u5bb6\u4ea6\u5728\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u67082025\u865f\u767c\u8868\u6587\u7ae0\uff0c\u63d0\u4f9b\u66f4\u591a\u96e2\u5cb8\u8cc7\u7522\u7ba1\u7406\u7684\u8996\u91ce\uff0c\u70ba\u6301\u7e8c\u63a8\u52d5\u696d\u754c\u5c08\u696d\u4ea4\u6d41\u6ce8\u5165\u65b0\u52d5\u80fd\u3002   \u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\uff08\u5de6\u4e09\uff09\u53ca\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u9999\u6e2f\u53ca\u4e9e\u592a\u5340\u7e3d\u76e3Kenny Siu\uff08\u5de6\u56db\uff09\u65bcLEAD\u7814\u7fd2\u8ab2\u7a0b\u7d50\u696d\u5178\u79ae\u8207\u5b78\u54e1\u5408\u5f71\u3002  \u5df2\u9023\u8fa6\u4e09\u5e74\u7684LEAD\u7814\u7fd2\u8ab2\u7a0b\uff0c\u63d0\u4f9b\u696d\u754c\u5148\u9032\u5171\u540c\u53c3\u8207\uff0c\u9664\u4e86\u6db5\u84cb\u4fdd\u96aa\u76f8\u95dc\u8ab2\u7a0b\u5916\uff0c\u672c\u6b21\u8ab2\u7a0b\u9084\u914d\u5408\u5e02\u5834\u8da8\u52e2\uff0c\u958b\u8a2d\u4e86\u4fe1\u8a17\u3001\u5bb6\u65cf\u8fa6\u516c\u5ba4\u4fe1\u8a17\u53ca\u8cc7\u7522\u7ba1\u7406\u7b49\u5c08\u984c\u8ab2\u7a0b\u3002\u57282024\u5e7410\u670825\u65e5\u8209\u884c\u7684\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u4e0a\uff0c\u8d85\u904e\u767e\u4f4d\u53c3\u52a0\u8005\u5171\u540c\u898b\u8b49\u4e86\u9019\u4e00\u91cd\u8981\u6642\u523b\u3002\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u5728\u81f4\u8fad\u4e2d\u8868\u793a\uff1a\u300c\u5b89\u667a\u74b0\u7403\u6210\u7acb\u8d85\u904e10\u5e74\uff0c\u59cb\u7d42\u79c9\u6301\u5171\u597d\u7684\u7406\u5ff5\uff0c\u8207\u63d0\u4f9b\u5c08\u696d\u8ab2\u7a0b\u4e14\u5099\u53d7\u4fe1\u8cf4\u7684CII\u5408\u4f5c\uff0c\u80fd\u8207\u696d\u754c\u5206\u4eab\u66f4\u591a\u95dc\u65bc\u4fe1\u8a17\u7684\u8da8\u52e2\u548c\u65b0\u8996\u91ce\u662f\u6211\u5011\u7684\u69ae\u5e78\uff0c \u4e5f\u671f\u5f85\u85c9\u6b64\u5c55\u73fe\u96d9\u65b9\u63a8\u52d5\u884c\u696d\u767c\u5c55\u8207\u5c08\u696d\u7cbe\u9032\u7684\u5171\u540c\u9858\u666f\u3002\u300d \u65bc\u300aThe Asia-Pacific Journal\u300b\u767c\u8868\u7684\u6587\u7ae0\u63a2\u8a0e\u5eab\u514b\u7fa4\u5cf6\u5728\u570b\u969b\u8cc7\u7522\u4fdd\u8b77\u8207\u8ca1\u5bcc\u7ba1\u7406\u4e2d\u7684\u512a\u52e2\u3002\u6587\u7ae0\u6307\u51fa\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u3001\u7a69\u5065\u7684\u76e3\u7ba1\u9ad4\u7cfb\u548c\u5353\u8d8a\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u805e\u540d\uff0c\u540c\u6642\u7d50\u5408\u570b\u969b\u5408\u898f\u8207\u5ba2\u6236\u79c1\u96b1\u9700\u6c42\uff0c\u6253\u9020\u900f\u660e\u4e14\u5b89\u5168\u7684\u8ca1\u5bcc\u7ba1\u7406\u74b0\u5883\u3002\u6b64\u6587\u7ae0\u5c55\u73fe\u4e86\u5b89\u667a\u74b0\u7403\u81f4\u529b\u65bc\u63d0\u4f9b\u5408\u898f\u3001\u5b89\u5168\u8ca1\u5bcc\u7ba1\u7406\u65b9\u6848\u7684\u6838\u5fc3\u50f9\u503c\u3002\u9644\u9304\u63d0\u4f9b\u6587\u7ae0\u4e2d\u6587\u7ffb\u8b6f\uff0c\u4ee5\u4f9b\u53c3\u8003\u3002 \u5b89\u667a\u74b0\u7403\u8207CII\u7684\u5408\u4f5c\u7121\u8ad6\u662f\u6df1\u5165\u63a2\u8a0e\u5168\u7403\u8cc7\u7522\u4fdd\u8b77\u8da8\u52e2\uff0c\u9084\u662f\u8209\u8fa6\u5c08\u696d\u9032\u4fee\u8ab2\u7a0b\uff0c\u90fd\u9ad4\u73fe\u4e86\u5176\u70ba\u884c\u696d\u5275\u9020\u50f9\u503c\u8207\u63d0\u5347\u670d\u52d9\u54c1\u8cea\u7684\u627f\u8afe\u3002\u672a\u4f86\uff0c\u5b89\u667a\u74b0\u7403\u5c07\u6301\u7e8c\u4ee5\u5c08\u696d\u3001\u5275\u65b0\u8207\u570b\u969b\u5316\u8996\u91ce\uff0c\u651c\u624b\u696d\u754c\u5925\u4f34\uff0c\u5171\u540c\u5f15\u9818\u8ca1\u5bcc\u7ba1\u7406\u7684\u672a\u4f86\u85cd\u5716\u3002  \u6587\u7ae0\u539f\u6587\u520a\u8f09\u65bc\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u6708 2025\u865f\uff0c\u4ee5\u4e0b\u70ba\u4e2d\u6587\u8b6f\u672c\u3002 \u5eab\u514b\u7fa4\u5cf6\u2014\u5e36\u4f86\u5b89\u5fc3\u4fdd\u969c \u5728\u7576\u524d\u653f\u6cbb\u8207\u7d93\u6fdf\u6975\u4e0d\u7a69\u5b9a\u7684\u6642\u4ee3\uff0c\u5ba2\u6236\u5c0d\u8ca1\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u671f\u671b\u4e0d\u50c5\u9650\u65bc\u9032\u53d6\u7cbe\u795e\u3001\u5c08\u696d\u80fd\u529b\u8207\u8ca1\u5bcc\u589e\u503c\u80fd\u529b\uff0c\u9084\u66f4\u52a0\u91cd\u8996\u8cc7\u7522\u7684\u5b89\u5168\u6027\u8207\u4fdd\u96aa\u6027\u3002\u4ed6\u5011\u5e0c\u671b\u8cc7\u7522\u7531\u53d7\u5230\u826f\u597d\u76e3\u7ba1\u4e14\u7b26\u5408\u570b\u969b\u6700\u4f73\u5be6\u8e10\u7684\u6a5f\u69cb\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u9032\u884c\u7ba1\u7406\u3002 \u904e\u53bb\u56db\u5341\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5176\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u4eab\u6709\u76db\u8b7d\uff0c\u9019\u4e0d\u50c5\u70ba\u59d4\u8a17\u4eba\u63d0\u4f9b\u4e86\u6700\u5f37\u5927\u7684\u8cc7\u7522\u4fdd\u8b77\uff0c\u9084\u5728\u76e3\u7ba1\u6301\u6709\u9019\u4e9b\u8cc7\u7522\u7684\u53d7\u8a17\u516c\u53f8\u548c\u5be6\u65bd\u53cd\u6d17\u9322\u6a5f\u5236\u65b9\u9762\u9818\u5148\u696d\u754c\u3002\u5eab\u514b\u7fa4\u5cf6\u6210\u529f\u4fdd\u8b77\u5176\u9280\u884c\u7cfb\u7d71\u514d\u53d7\u91d1\u878d\u72af\u7f6a\u7684\u5229\u7528\uff0c\u5c55\u73fe\u4e86\u5176\u5728\u5168\u7403\u91d1\u878d\u9ad4\u7cfb\u4e2d\u7684\u91cd\u8981\u5730\u4f4d\u3002 \u76e3\u7ba1 \u5eab\u514b\u7fa4\u5cf6\u91d1\u878d\u76e3\u7ba1\u59d4\u54e1\u6703\uff08FSC\uff09\u8ca0\u8cac\u76e3\u7ba1\u548c\u76e3\u7763\u5eab\u514b\u7fa4\u5cf6\u5167\u7684\u6240\u6709\u91d1\u878d\u670d\u52d9\u53ca\u6301\u724c\u91d1\u878d\u6a5f\u69cb\uff0c\u5305\u62ec\u6301\u724c\u53d7\u8a17\u516c\u53f8\u3002FSC\u7684\u6838\u5fc3\u8077\u8cac\u4e4b\u4e00\u662f\u4fdd\u969c\u91d1\u878d\u6a5f\u69cb\u5ba2\u6236\u3001\u4fdd\u55ae\u6301\u6709\u4eba\u8207\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u3002\u4efb\u4f55\u5c0d\u6301\u724c\u5be6\u9ad4\u884c\u70ba\u7684\u6295\u8a34\u5747\u53ef\u63d0\u4ea4\u81f3FSC\uff08\u4ee5\u53ca\u4f01\u696d\u672c\u8eab\u548c\u5167\u653f\u90e8\uff09\u9032\u884c\u8abf\u67e5\u3002 \u570b\u969b\u6700\u4f73\u5be6\u8e10 \u8fd1\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u5728\u53cd\u6d17\u9322\u8ca1\u52d9\u884c\u52d5\u7279\u5225\u5de5\u4f5c\u7d44\uff08FATF\uff09\u7684\u76f8\u4e92\u8a55\u4f30\u5831\u544a\u4e2d\u7372\u5f97\u4e86\u5091\u51fa\u8a55\u50f9\uff0c\u88ab\u8a8d\u70ba\u64c1\u6709\u4e16\u754c\u4e0a\u6700\u4f73\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u4e4b\u4e00\u3002\u5b83\u5c07\u5171\u540c\u7533\u5831\u6e96\u5247\uff08CRS\uff09\u548c\u7f8e\u570b\u6d77\u5916\u8cec\u6236\u7a05\u6536\u9075\u5f9e\u6cd5\uff08FATCA\uff09\u7d0d\u5165\u6cd5\u5f8b\uff0c\u901a\u904e\u8207\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u91d1\u878d\u4fe1\u606f\u81ea\u52d5\u4ea4\u63db\uff0c\u5be6\u73fe\u900f\u660e\u6027\uff0c\u5354\u52a9\u6253\u64ca\u9003\u7a05\u548c\u5176\u4ed6\u91d1\u878d\u72af\u7f6a\u3002 \u6b64\u5916\uff0c\u5eab\u514b\u7fa4\u5cf6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u5168\u7403\u7a05\u52d9\u900f\u660e\u8207\u4fe1\u606f\u4ea4\u63db\u8ad6\u58c7\u4ee5\u53ca\u4fb5\u8755\u7a05\u57fa\u8207\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u54e1\u3002\u901a\u904e\u8b39\u614e\u8abf\u6574\u7a05\u6cd5\uff0c\u5eab\u514b\u7fa4\u5cf6\u907f\u514d\u88ab\u5217\u5165\u6b50\u76df\u975e\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u540d\u55ae\uff0c\u4e26\u88ab\u6b50\u76df\u548cOECD\u8996\u70ba\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u3002 \u5118\u7ba1\u81f4\u529b\u65bc\u9075\u5faa\u6b50\u76df\u3001OECD\u548cFATF\u7684\u6a19\u6e96\u4ee5\u5c65\u884c\u570b\u969b\u7fa9\u52d9\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ecd\u80fd\u900f\u904e\u5176\u6cd5\u5f8b\u7dad\u6301\u5176\u8ca0\u8cac\u4efb\u7684\u8072\u8b7d\uff0c\u540c\u6642\u7e7c\u7e8c\u6210\u70ba\u8ffd\u6c42\u500b\u4eba\u4e8b\u52d9\u5408\u6cd5\u79c1\u96b1\u4eba\u58eb\u7684\u5b89\u5168\u6e2f\u3002 \u570b\u969b\u5ba2\u6236\u671f\u671b\u5eab\u514b\u7fa4\u5cf6\u9075\u5b88\u570b\u969b\u6a19\u6e96\uff0c\u4e26\u5c0d\u5176\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u9ad8\u54c1\u8cea\u3001\u826f\u597d\u76e3\u7ba1\u53ca\u5408\u898f\u6027\u5145\u6eff\u4fe1\u5fc3\uff0c\u5f9e\u800c\u7372\u5f97\u5b89\u5fc3\u4fdd\u969c\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pingtungtimes.com.tw\/?p=291626\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"og:description\" content=\"\u9999\u6e2f2025\u5e741\u670820\u65e5 \/\u7f8e\u901a\u793e\/ -- \u96a8\u84572024\u5e74\u5283\u4e0b\u5b8c\u7f8e\u53e5\u9ede\uff0c\u5b89\u667a\u74b0\u7403\u56de\u9867\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\uff08CII\uff09\u7b2c\u4e09\u5e74\u7684\u5408\u4f5c\u6210\u679c\uff0c\u5c55\u73fe\u4e86\u96d9\u65b9\u5408\u4f5c\u7684\u6df1\u539a\u9ed8\u5951\u3002\u65bc\u4e03\u3001\u516b\u3001\u4e5d\u6708\u671f\u9593\u8209\u884c\u7684LEAD\uff08Learning, Enhance and Development\uff09\u7814\u7fd2\u8ab2\u7a0b\u9806\u5229\u7d50\u696d\uff0c\u4e26\u65bc2024\u5e7410\u670825\u65e5\u9032\u884c\u4e86\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u3002\u7576\u65e5\uff0c\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u66f4\u7279\u5225\u51fa\u5e2d\u89aa\u81ea\u9812\u767c\u8b49\u66f8\u53ca\u81f4\u8fad\uff0c\u70ba\u6d3b\u52d5\u756b\u4e0b\u5713\u6eff\u7684\u53e5\u9ede\u3002\u7dca\u63a5\u845712\u6708\uff0c\u5b89\u667a\u74b0\u7403\u670d\u52d9(\u5eab\u514b\u7fa4\u5cf6)\u6709\u9650\u516c\u53f8\uff08\u5b89\u667a\u5eab\u514b\uff09\u7684\u5c08\u5bb6\u4ea6\u5728\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u67082025\u865f\u767c\u8868\u6587\u7ae0\uff0c\u63d0\u4f9b\u66f4\u591a\u96e2\u5cb8\u8cc7\u7522\u7ba1\u7406\u7684\u8996\u91ce\uff0c\u70ba\u6301\u7e8c\u63a8\u52d5\u696d\u754c\u5c08\u696d\u4ea4\u6d41\u6ce8\u5165\u65b0\u52d5\u80fd\u3002   \u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\uff08\u5de6\u4e09\uff09\u53ca\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u9999\u6e2f\u53ca\u4e9e\u592a\u5340\u7e3d\u76e3Kenny Siu\uff08\u5de6\u56db\uff09\u65bcLEAD\u7814\u7fd2\u8ab2\u7a0b\u7d50\u696d\u5178\u79ae\u8207\u5b78\u54e1\u5408\u5f71\u3002  \u5df2\u9023\u8fa6\u4e09\u5e74\u7684LEAD\u7814\u7fd2\u8ab2\u7a0b\uff0c\u63d0\u4f9b\u696d\u754c\u5148\u9032\u5171\u540c\u53c3\u8207\uff0c\u9664\u4e86\u6db5\u84cb\u4fdd\u96aa\u76f8\u95dc\u8ab2\u7a0b\u5916\uff0c\u672c\u6b21\u8ab2\u7a0b\u9084\u914d\u5408\u5e02\u5834\u8da8\u52e2\uff0c\u958b\u8a2d\u4e86\u4fe1\u8a17\u3001\u5bb6\u65cf\u8fa6\u516c\u5ba4\u4fe1\u8a17\u53ca\u8cc7\u7522\u7ba1\u7406\u7b49\u5c08\u984c\u8ab2\u7a0b\u3002\u57282024\u5e7410\u670825\u65e5\u8209\u884c\u7684\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u4e0a\uff0c\u8d85\u904e\u767e\u4f4d\u53c3\u52a0\u8005\u5171\u540c\u898b\u8b49\u4e86\u9019\u4e00\u91cd\u8981\u6642\u523b\u3002\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u5728\u81f4\u8fad\u4e2d\u8868\u793a\uff1a\u300c\u5b89\u667a\u74b0\u7403\u6210\u7acb\u8d85\u904e10\u5e74\uff0c\u59cb\u7d42\u79c9\u6301\u5171\u597d\u7684\u7406\u5ff5\uff0c\u8207\u63d0\u4f9b\u5c08\u696d\u8ab2\u7a0b\u4e14\u5099\u53d7\u4fe1\u8cf4\u7684CII\u5408\u4f5c\uff0c\u80fd\u8207\u696d\u754c\u5206\u4eab\u66f4\u591a\u95dc\u65bc\u4fe1\u8a17\u7684\u8da8\u52e2\u548c\u65b0\u8996\u91ce\u662f\u6211\u5011\u7684\u69ae\u5e78\uff0c \u4e5f\u671f\u5f85\u85c9\u6b64\u5c55\u73fe\u96d9\u65b9\u63a8\u52d5\u884c\u696d\u767c\u5c55\u8207\u5c08\u696d\u7cbe\u9032\u7684\u5171\u540c\u9858\u666f\u3002\u300d \u65bc\u300aThe Asia-Pacific Journal\u300b\u767c\u8868\u7684\u6587\u7ae0\u63a2\u8a0e\u5eab\u514b\u7fa4\u5cf6\u5728\u570b\u969b\u8cc7\u7522\u4fdd\u8b77\u8207\u8ca1\u5bcc\u7ba1\u7406\u4e2d\u7684\u512a\u52e2\u3002\u6587\u7ae0\u6307\u51fa\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u3001\u7a69\u5065\u7684\u76e3\u7ba1\u9ad4\u7cfb\u548c\u5353\u8d8a\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u805e\u540d\uff0c\u540c\u6642\u7d50\u5408\u570b\u969b\u5408\u898f\u8207\u5ba2\u6236\u79c1\u96b1\u9700\u6c42\uff0c\u6253\u9020\u900f\u660e\u4e14\u5b89\u5168\u7684\u8ca1\u5bcc\u7ba1\u7406\u74b0\u5883\u3002\u6b64\u6587\u7ae0\u5c55\u73fe\u4e86\u5b89\u667a\u74b0\u7403\u81f4\u529b\u65bc\u63d0\u4f9b\u5408\u898f\u3001\u5b89\u5168\u8ca1\u5bcc\u7ba1\u7406\u65b9\u6848\u7684\u6838\u5fc3\u50f9\u503c\u3002\u9644\u9304\u63d0\u4f9b\u6587\u7ae0\u4e2d\u6587\u7ffb\u8b6f\uff0c\u4ee5\u4f9b\u53c3\u8003\u3002 \u5b89\u667a\u74b0\u7403\u8207CII\u7684\u5408\u4f5c\u7121\u8ad6\u662f\u6df1\u5165\u63a2\u8a0e\u5168\u7403\u8cc7\u7522\u4fdd\u8b77\u8da8\u52e2\uff0c\u9084\u662f\u8209\u8fa6\u5c08\u696d\u9032\u4fee\u8ab2\u7a0b\uff0c\u90fd\u9ad4\u73fe\u4e86\u5176\u70ba\u884c\u696d\u5275\u9020\u50f9\u503c\u8207\u63d0\u5347\u670d\u52d9\u54c1\u8cea\u7684\u627f\u8afe\u3002\u672a\u4f86\uff0c\u5b89\u667a\u74b0\u7403\u5c07\u6301\u7e8c\u4ee5\u5c08\u696d\u3001\u5275\u65b0\u8207\u570b\u969b\u5316\u8996\u91ce\uff0c\u651c\u624b\u696d\u754c\u5925\u4f34\uff0c\u5171\u540c\u5f15\u9818\u8ca1\u5bcc\u7ba1\u7406\u7684\u672a\u4f86\u85cd\u5716\u3002  \u6587\u7ae0\u539f\u6587\u520a\u8f09\u65bc\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u6708 2025\u865f\uff0c\u4ee5\u4e0b\u70ba\u4e2d\u6587\u8b6f\u672c\u3002 \u5eab\u514b\u7fa4\u5cf6\u2014\u5e36\u4f86\u5b89\u5fc3\u4fdd\u969c \u5728\u7576\u524d\u653f\u6cbb\u8207\u7d93\u6fdf\u6975\u4e0d\u7a69\u5b9a\u7684\u6642\u4ee3\uff0c\u5ba2\u6236\u5c0d\u8ca1\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u671f\u671b\u4e0d\u50c5\u9650\u65bc\u9032\u53d6\u7cbe\u795e\u3001\u5c08\u696d\u80fd\u529b\u8207\u8ca1\u5bcc\u589e\u503c\u80fd\u529b\uff0c\u9084\u66f4\u52a0\u91cd\u8996\u8cc7\u7522\u7684\u5b89\u5168\u6027\u8207\u4fdd\u96aa\u6027\u3002\u4ed6\u5011\u5e0c\u671b\u8cc7\u7522\u7531\u53d7\u5230\u826f\u597d\u76e3\u7ba1\u4e14\u7b26\u5408\u570b\u969b\u6700\u4f73\u5be6\u8e10\u7684\u6a5f\u69cb\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u9032\u884c\u7ba1\u7406\u3002 \u904e\u53bb\u56db\u5341\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5176\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u4eab\u6709\u76db\u8b7d\uff0c\u9019\u4e0d\u50c5\u70ba\u59d4\u8a17\u4eba\u63d0\u4f9b\u4e86\u6700\u5f37\u5927\u7684\u8cc7\u7522\u4fdd\u8b77\uff0c\u9084\u5728\u76e3\u7ba1\u6301\u6709\u9019\u4e9b\u8cc7\u7522\u7684\u53d7\u8a17\u516c\u53f8\u548c\u5be6\u65bd\u53cd\u6d17\u9322\u6a5f\u5236\u65b9\u9762\u9818\u5148\u696d\u754c\u3002\u5eab\u514b\u7fa4\u5cf6\u6210\u529f\u4fdd\u8b77\u5176\u9280\u884c\u7cfb\u7d71\u514d\u53d7\u91d1\u878d\u72af\u7f6a\u7684\u5229\u7528\uff0c\u5c55\u73fe\u4e86\u5176\u5728\u5168\u7403\u91d1\u878d\u9ad4\u7cfb\u4e2d\u7684\u91cd\u8981\u5730\u4f4d\u3002 \u76e3\u7ba1 \u5eab\u514b\u7fa4\u5cf6\u91d1\u878d\u76e3\u7ba1\u59d4\u54e1\u6703\uff08FSC\uff09\u8ca0\u8cac\u76e3\u7ba1\u548c\u76e3\u7763\u5eab\u514b\u7fa4\u5cf6\u5167\u7684\u6240\u6709\u91d1\u878d\u670d\u52d9\u53ca\u6301\u724c\u91d1\u878d\u6a5f\u69cb\uff0c\u5305\u62ec\u6301\u724c\u53d7\u8a17\u516c\u53f8\u3002FSC\u7684\u6838\u5fc3\u8077\u8cac\u4e4b\u4e00\u662f\u4fdd\u969c\u91d1\u878d\u6a5f\u69cb\u5ba2\u6236\u3001\u4fdd\u55ae\u6301\u6709\u4eba\u8207\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u3002\u4efb\u4f55\u5c0d\u6301\u724c\u5be6\u9ad4\u884c\u70ba\u7684\u6295\u8a34\u5747\u53ef\u63d0\u4ea4\u81f3FSC\uff08\u4ee5\u53ca\u4f01\u696d\u672c\u8eab\u548c\u5167\u653f\u90e8\uff09\u9032\u884c\u8abf\u67e5\u3002 \u570b\u969b\u6700\u4f73\u5be6\u8e10 \u8fd1\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u5728\u53cd\u6d17\u9322\u8ca1\u52d9\u884c\u52d5\u7279\u5225\u5de5\u4f5c\u7d44\uff08FATF\uff09\u7684\u76f8\u4e92\u8a55\u4f30\u5831\u544a\u4e2d\u7372\u5f97\u4e86\u5091\u51fa\u8a55\u50f9\uff0c\u88ab\u8a8d\u70ba\u64c1\u6709\u4e16\u754c\u4e0a\u6700\u4f73\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u4e4b\u4e00\u3002\u5b83\u5c07\u5171\u540c\u7533\u5831\u6e96\u5247\uff08CRS\uff09\u548c\u7f8e\u570b\u6d77\u5916\u8cec\u6236\u7a05\u6536\u9075\u5f9e\u6cd5\uff08FATCA\uff09\u7d0d\u5165\u6cd5\u5f8b\uff0c\u901a\u904e\u8207\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u91d1\u878d\u4fe1\u606f\u81ea\u52d5\u4ea4\u63db\uff0c\u5be6\u73fe\u900f\u660e\u6027\uff0c\u5354\u52a9\u6253\u64ca\u9003\u7a05\u548c\u5176\u4ed6\u91d1\u878d\u72af\u7f6a\u3002 \u6b64\u5916\uff0c\u5eab\u514b\u7fa4\u5cf6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u5168\u7403\u7a05\u52d9\u900f\u660e\u8207\u4fe1\u606f\u4ea4\u63db\u8ad6\u58c7\u4ee5\u53ca\u4fb5\u8755\u7a05\u57fa\u8207\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u54e1\u3002\u901a\u904e\u8b39\u614e\u8abf\u6574\u7a05\u6cd5\uff0c\u5eab\u514b\u7fa4\u5cf6\u907f\u514d\u88ab\u5217\u5165\u6b50\u76df\u975e\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u540d\u55ae\uff0c\u4e26\u88ab\u6b50\u76df\u548cOECD\u8996\u70ba\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u3002 \u5118\u7ba1\u81f4\u529b\u65bc\u9075\u5faa\u6b50\u76df\u3001OECD\u548cFATF\u7684\u6a19\u6e96\u4ee5\u5c65\u884c\u570b\u969b\u7fa9\u52d9\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ecd\u80fd\u900f\u904e\u5176\u6cd5\u5f8b\u7dad\u6301\u5176\u8ca0\u8cac\u4efb\u7684\u8072\u8b7d\uff0c\u540c\u6642\u7e7c\u7e8c\u6210\u70ba\u8ffd\u6c42\u500b\u4eba\u4e8b\u52d9\u5408\u6cd5\u79c1\u96b1\u4eba\u58eb\u7684\u5b89\u5168\u6e2f\u3002 \u570b\u969b\u5ba2\u6236\u671f\u671b\u5eab\u514b\u7fa4\u5cf6\u9075\u5b88\u570b\u969b\u6a19\u6e96\uff0c\u4e26\u5c0d\u5176\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u9ad8\u54c1\u8cea\u3001\u826f\u597d\u76e3\u7ba1\u53ca\u5408\u898f\u6027\u5145\u6eff\u4fe1\u5fc3\uff0c\u5f9e\u800c\u7372\u5f97\u5b89\u5fc3\u4fdd\u969c\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pingtungtimes.com.tw\/?p=291626\" \/>\n<meta property=\"og:site_name\" content=\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pingtungnews\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-20T07:34:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/image_5004702_10028044.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"225\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u7f8e\u901a\u793e\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u7f8e\u901a\u793e\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626\"},\"author\":{\"name\":\"\u7f8e\u901a\u793e\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#\\\/schema\\\/person\\\/683b937f29ec1537972f6c41e22a2cf3\"},\"headline\":\"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91\",\"datePublished\":\"2025-01-20T07:34:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626\"},\"wordCount\":33,\"publisher\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/image_5004702_10028044.jpg\",\"articleSection\":[\"\u7f8e\u901a\u793e\"],\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626\",\"url\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626\",\"name\":\"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/image_5004702_10028044.jpg\",\"datePublished\":\"2025-01-20T07:34:00+00:00\",\"description\":\"\u9999\u6e2f2025\u5e741\u670820\u65e5 \\\/\u7f8e\u901a\u793e\\\/ -- \u96a8\u84572024\u5e74\u5283\u4e0b\u5b8c\u7f8e\u53e5\u9ede\uff0c\u5b89\u667a\u74b0\u7403\u56de\u9867\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\uff08CII\uff09\u7b2c\u4e09\u5e74\u7684\u5408\u4f5c\u6210\u679c\uff0c\u5c55\u73fe\u4e86\u96d9\u65b9\u5408\u4f5c\u7684\u6df1\u539a\u9ed8\u5951\u3002\u65bc\u4e03\u3001\u516b\u3001\u4e5d\u6708\u671f\u9593\u8209\u884c\u7684LEAD\uff08Learning, Enhance and Development\uff09\u7814\u7fd2\u8ab2\u7a0b\u9806\u5229\u7d50\u696d\uff0c\u4e26\u65bc2024\u5e7410\u670825\u65e5\u9032\u884c\u4e86\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u3002\u7576\u65e5\uff0c\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u66f4\u7279\u5225\u51fa\u5e2d\u89aa\u81ea\u9812\u767c\u8b49\u66f8\u53ca\u81f4\u8fad\uff0c\u70ba\u6d3b\u52d5\u756b\u4e0b\u5713\u6eff\u7684\u53e5\u9ede\u3002\u7dca\u63a5\u845712\u6708\uff0c\u5b89\u667a\u74b0\u7403\u670d\u52d9(\u5eab\u514b\u7fa4\u5cf6)\u6709\u9650\u516c\u53f8\uff08\u5b89\u667a\u5eab\u514b\uff09\u7684\u5c08\u5bb6\u4ea6\u5728\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \\\/\u4e00\u67082025\u865f\u767c\u8868\u6587\u7ae0\uff0c\u63d0\u4f9b\u66f4\u591a\u96e2\u5cb8\u8cc7\u7522\u7ba1\u7406\u7684\u8996\u91ce\uff0c\u70ba\u6301\u7e8c\u63a8\u52d5\u696d\u754c\u5c08\u696d\u4ea4\u6d41\u6ce8\u5165\u65b0\u52d5\u80fd\u3002 \u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\uff08\u5de6\u4e09\uff09\u53ca\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u9999\u6e2f\u53ca\u4e9e\u592a\u5340\u7e3d\u76e3Kenny Siu\uff08\u5de6\u56db\uff09\u65bcLEAD\u7814\u7fd2\u8ab2\u7a0b\u7d50\u696d\u5178\u79ae\u8207\u5b78\u54e1\u5408\u5f71\u3002 \u5df2\u9023\u8fa6\u4e09\u5e74\u7684LEAD\u7814\u7fd2\u8ab2\u7a0b\uff0c\u63d0\u4f9b\u696d\u754c\u5148\u9032\u5171\u540c\u53c3\u8207\uff0c\u9664\u4e86\u6db5\u84cb\u4fdd\u96aa\u76f8\u95dc\u8ab2\u7a0b\u5916\uff0c\u672c\u6b21\u8ab2\u7a0b\u9084\u914d\u5408\u5e02\u5834\u8da8\u52e2\uff0c\u958b\u8a2d\u4e86\u4fe1\u8a17\u3001\u5bb6\u65cf\u8fa6\u516c\u5ba4\u4fe1\u8a17\u53ca\u8cc7\u7522\u7ba1\u7406\u7b49\u5c08\u984c\u8ab2\u7a0b\u3002\u57282024\u5e7410\u670825\u65e5\u8209\u884c\u7684\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u4e0a\uff0c\u8d85\u904e\u767e\u4f4d\u53c3\u52a0\u8005\u5171\u540c\u898b\u8b49\u4e86\u9019\u4e00\u91cd\u8981\u6642\u523b\u3002\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u5728\u81f4\u8fad\u4e2d\u8868\u793a\uff1a\u300c\u5b89\u667a\u74b0\u7403\u6210\u7acb\u8d85\u904e10\u5e74\uff0c\u59cb\u7d42\u79c9\u6301\u5171\u597d\u7684\u7406\u5ff5\uff0c\u8207\u63d0\u4f9b\u5c08\u696d\u8ab2\u7a0b\u4e14\u5099\u53d7\u4fe1\u8cf4\u7684CII\u5408\u4f5c\uff0c\u80fd\u8207\u696d\u754c\u5206\u4eab\u66f4\u591a\u95dc\u65bc\u4fe1\u8a17\u7684\u8da8\u52e2\u548c\u65b0\u8996\u91ce\u662f\u6211\u5011\u7684\u69ae\u5e78\uff0c \u4e5f\u671f\u5f85\u85c9\u6b64\u5c55\u73fe\u96d9\u65b9\u63a8\u52d5\u884c\u696d\u767c\u5c55\u8207\u5c08\u696d\u7cbe\u9032\u7684\u5171\u540c\u9858\u666f\u3002\u300d \u65bc\u300aThe Asia-Pacific Journal\u300b\u767c\u8868\u7684\u6587\u7ae0\u63a2\u8a0e\u5eab\u514b\u7fa4\u5cf6\u5728\u570b\u969b\u8cc7\u7522\u4fdd\u8b77\u8207\u8ca1\u5bcc\u7ba1\u7406\u4e2d\u7684\u512a\u52e2\u3002\u6587\u7ae0\u6307\u51fa\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u3001\u7a69\u5065\u7684\u76e3\u7ba1\u9ad4\u7cfb\u548c\u5353\u8d8a\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u805e\u540d\uff0c\u540c\u6642\u7d50\u5408\u570b\u969b\u5408\u898f\u8207\u5ba2\u6236\u79c1\u96b1\u9700\u6c42\uff0c\u6253\u9020\u900f\u660e\u4e14\u5b89\u5168\u7684\u8ca1\u5bcc\u7ba1\u7406\u74b0\u5883\u3002\u6b64\u6587\u7ae0\u5c55\u73fe\u4e86\u5b89\u667a\u74b0\u7403\u81f4\u529b\u65bc\u63d0\u4f9b\u5408\u898f\u3001\u5b89\u5168\u8ca1\u5bcc\u7ba1\u7406\u65b9\u6848\u7684\u6838\u5fc3\u50f9\u503c\u3002\u9644\u9304\u63d0\u4f9b\u6587\u7ae0\u4e2d\u6587\u7ffb\u8b6f\uff0c\u4ee5\u4f9b\u53c3\u8003\u3002 \u5b89\u667a\u74b0\u7403\u8207CII\u7684\u5408\u4f5c\u7121\u8ad6\u662f\u6df1\u5165\u63a2\u8a0e\u5168\u7403\u8cc7\u7522\u4fdd\u8b77\u8da8\u52e2\uff0c\u9084\u662f\u8209\u8fa6\u5c08\u696d\u9032\u4fee\u8ab2\u7a0b\uff0c\u90fd\u9ad4\u73fe\u4e86\u5176\u70ba\u884c\u696d\u5275\u9020\u50f9\u503c\u8207\u63d0\u5347\u670d\u52d9\u54c1\u8cea\u7684\u627f\u8afe\u3002\u672a\u4f86\uff0c\u5b89\u667a\u74b0\u7403\u5c07\u6301\u7e8c\u4ee5\u5c08\u696d\u3001\u5275\u65b0\u8207\u570b\u969b\u5316\u8996\u91ce\uff0c\u651c\u624b\u696d\u754c\u5925\u4f34\uff0c\u5171\u540c\u5f15\u9818\u8ca1\u5bcc\u7ba1\u7406\u7684\u672a\u4f86\u85cd\u5716\u3002 \u6587\u7ae0\u539f\u6587\u520a\u8f09\u65bc\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \\\/\u4e00\u6708 2025\u865f\uff0c\u4ee5\u4e0b\u70ba\u4e2d\u6587\u8b6f\u672c\u3002 \u5eab\u514b\u7fa4\u5cf6\u2014\u5e36\u4f86\u5b89\u5fc3\u4fdd\u969c \u5728\u7576\u524d\u653f\u6cbb\u8207\u7d93\u6fdf\u6975\u4e0d\u7a69\u5b9a\u7684\u6642\u4ee3\uff0c\u5ba2\u6236\u5c0d\u8ca1\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u671f\u671b\u4e0d\u50c5\u9650\u65bc\u9032\u53d6\u7cbe\u795e\u3001\u5c08\u696d\u80fd\u529b\u8207\u8ca1\u5bcc\u589e\u503c\u80fd\u529b\uff0c\u9084\u66f4\u52a0\u91cd\u8996\u8cc7\u7522\u7684\u5b89\u5168\u6027\u8207\u4fdd\u96aa\u6027\u3002\u4ed6\u5011\u5e0c\u671b\u8cc7\u7522\u7531\u53d7\u5230\u826f\u597d\u76e3\u7ba1\u4e14\u7b26\u5408\u570b\u969b\u6700\u4f73\u5be6\u8e10\u7684\u6a5f\u69cb\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u9032\u884c\u7ba1\u7406\u3002 \u904e\u53bb\u56db\u5341\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5176\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u4eab\u6709\u76db\u8b7d\uff0c\u9019\u4e0d\u50c5\u70ba\u59d4\u8a17\u4eba\u63d0\u4f9b\u4e86\u6700\u5f37\u5927\u7684\u8cc7\u7522\u4fdd\u8b77\uff0c\u9084\u5728\u76e3\u7ba1\u6301\u6709\u9019\u4e9b\u8cc7\u7522\u7684\u53d7\u8a17\u516c\u53f8\u548c\u5be6\u65bd\u53cd\u6d17\u9322\u6a5f\u5236\u65b9\u9762\u9818\u5148\u696d\u754c\u3002\u5eab\u514b\u7fa4\u5cf6\u6210\u529f\u4fdd\u8b77\u5176\u9280\u884c\u7cfb\u7d71\u514d\u53d7\u91d1\u878d\u72af\u7f6a\u7684\u5229\u7528\uff0c\u5c55\u73fe\u4e86\u5176\u5728\u5168\u7403\u91d1\u878d\u9ad4\u7cfb\u4e2d\u7684\u91cd\u8981\u5730\u4f4d\u3002 \u76e3\u7ba1 \u5eab\u514b\u7fa4\u5cf6\u91d1\u878d\u76e3\u7ba1\u59d4\u54e1\u6703\uff08FSC\uff09\u8ca0\u8cac\u76e3\u7ba1\u548c\u76e3\u7763\u5eab\u514b\u7fa4\u5cf6\u5167\u7684\u6240\u6709\u91d1\u878d\u670d\u52d9\u53ca\u6301\u724c\u91d1\u878d\u6a5f\u69cb\uff0c\u5305\u62ec\u6301\u724c\u53d7\u8a17\u516c\u53f8\u3002FSC\u7684\u6838\u5fc3\u8077\u8cac\u4e4b\u4e00\u662f\u4fdd\u969c\u91d1\u878d\u6a5f\u69cb\u5ba2\u6236\u3001\u4fdd\u55ae\u6301\u6709\u4eba\u8207\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u3002\u4efb\u4f55\u5c0d\u6301\u724c\u5be6\u9ad4\u884c\u70ba\u7684\u6295\u8a34\u5747\u53ef\u63d0\u4ea4\u81f3FSC\uff08\u4ee5\u53ca\u4f01\u696d\u672c\u8eab\u548c\u5167\u653f\u90e8\uff09\u9032\u884c\u8abf\u67e5\u3002 \u570b\u969b\u6700\u4f73\u5be6\u8e10 \u8fd1\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u5728\u53cd\u6d17\u9322\u8ca1\u52d9\u884c\u52d5\u7279\u5225\u5de5\u4f5c\u7d44\uff08FATF\uff09\u7684\u76f8\u4e92\u8a55\u4f30\u5831\u544a\u4e2d\u7372\u5f97\u4e86\u5091\u51fa\u8a55\u50f9\uff0c\u88ab\u8a8d\u70ba\u64c1\u6709\u4e16\u754c\u4e0a\u6700\u4f73\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u4e4b\u4e00\u3002\u5b83\u5c07\u5171\u540c\u7533\u5831\u6e96\u5247\uff08CRS\uff09\u548c\u7f8e\u570b\u6d77\u5916\u8cec\u6236\u7a05\u6536\u9075\u5f9e\u6cd5\uff08FATCA\uff09\u7d0d\u5165\u6cd5\u5f8b\uff0c\u901a\u904e\u8207\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u91d1\u878d\u4fe1\u606f\u81ea\u52d5\u4ea4\u63db\uff0c\u5be6\u73fe\u900f\u660e\u6027\uff0c\u5354\u52a9\u6253\u64ca\u9003\u7a05\u548c\u5176\u4ed6\u91d1\u878d\u72af\u7f6a\u3002 \u6b64\u5916\uff0c\u5eab\u514b\u7fa4\u5cf6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u5168\u7403\u7a05\u52d9\u900f\u660e\u8207\u4fe1\u606f\u4ea4\u63db\u8ad6\u58c7\u4ee5\u53ca\u4fb5\u8755\u7a05\u57fa\u8207\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u54e1\u3002\u901a\u904e\u8b39\u614e\u8abf\u6574\u7a05\u6cd5\uff0c\u5eab\u514b\u7fa4\u5cf6\u907f\u514d\u88ab\u5217\u5165\u6b50\u76df\u975e\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u540d\u55ae\uff0c\u4e26\u88ab\u6b50\u76df\u548cOECD\u8996\u70ba\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u3002 \u5118\u7ba1\u81f4\u529b\u65bc\u9075\u5faa\u6b50\u76df\u3001OECD\u548cFATF\u7684\u6a19\u6e96\u4ee5\u5c65\u884c\u570b\u969b\u7fa9\u52d9\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ecd\u80fd\u900f\u904e\u5176\u6cd5\u5f8b\u7dad\u6301\u5176\u8ca0\u8cac\u4efb\u7684\u8072\u8b7d\uff0c\u540c\u6642\u7e7c\u7e8c\u6210\u70ba\u8ffd\u6c42\u500b\u4eba\u4e8b\u52d9\u5408\u6cd5\u79c1\u96b1\u4eba\u58eb\u7684\u5b89\u5168\u6e2f\u3002 \u570b\u969b\u5ba2\u6236\u671f\u671b\u5eab\u514b\u7fa4\u5cf6\u9075\u5b88\u570b\u969b\u6a19\u6e96\uff0c\u4e26\u5c0d\u5176\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u9ad8\u54c1\u8cea\u3001\u826f\u597d\u76e3\u7ba1\u53ca\u5408\u898f\u6027\u5145\u6eff\u4fe1\u5fc3\uff0c\u5f9e\u800c\u7372\u5f97\u5b89\u5fc3\u4fdd\u969c\u3002\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626#primaryimage\",\"url\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/image_5004702_10028044.jpg\",\"contentUrl\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/image_5004702_10028044.jpg\",\"width\":400,\"height\":225},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?p=291626#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#website\",\"url\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/\",\"name\":\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\",\"description\":\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831PingtungTimes\uff0c\u6700\u95dc\u5fc3\u5728\u5730\u7684\u5a92\u9ad4\",\"publisher\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-TW\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#organization\",\"name\":\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\",\"url\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/logo-150.png\",\"contentUrl\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/logo-150.png\",\"width\":150,\"height\":150,\"caption\":\"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831\"},\"image\":{\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/pingtungnews\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/#\\\/schema\\\/person\\\/683b937f29ec1537972f6c41e22a2cf3\",\"name\":\"\u7f8e\u901a\u793e\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6c21e24ce33ca5d4572e343395adac2bbef44ff7035a74ea2cab2443c7f0a5f3?s=96&d=blank&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6c21e24ce33ca5d4572e343395adac2bbef44ff7035a74ea2cab2443c7f0a5f3?s=96&d=blank&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6c21e24ce33ca5d4572e343395adac2bbef44ff7035a74ea2cab2443c7f0a5f3?s=96&d=blank&r=g\",\"caption\":\"\u7f8e\u901a\u793e\"},\"url\":\"https:\\\/\\\/pingtungtimes.com.tw\\\/?author=16\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","description":"\u9999\u6e2f2025\u5e741\u670820\u65e5 \/\u7f8e\u901a\u793e\/ -- \u96a8\u84572024\u5e74\u5283\u4e0b\u5b8c\u7f8e\u53e5\u9ede\uff0c\u5b89\u667a\u74b0\u7403\u56de\u9867\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\uff08CII\uff09\u7b2c\u4e09\u5e74\u7684\u5408\u4f5c\u6210\u679c\uff0c\u5c55\u73fe\u4e86\u96d9\u65b9\u5408\u4f5c\u7684\u6df1\u539a\u9ed8\u5951\u3002\u65bc\u4e03\u3001\u516b\u3001\u4e5d\u6708\u671f\u9593\u8209\u884c\u7684LEAD\uff08Learning, Enhance and Development\uff09\u7814\u7fd2\u8ab2\u7a0b\u9806\u5229\u7d50\u696d\uff0c\u4e26\u65bc2024\u5e7410\u670825\u65e5\u9032\u884c\u4e86\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u3002\u7576\u65e5\uff0c\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u66f4\u7279\u5225\u51fa\u5e2d\u89aa\u81ea\u9812\u767c\u8b49\u66f8\u53ca\u81f4\u8fad\uff0c\u70ba\u6d3b\u52d5\u756b\u4e0b\u5713\u6eff\u7684\u53e5\u9ede\u3002\u7dca\u63a5\u845712\u6708\uff0c\u5b89\u667a\u74b0\u7403\u670d\u52d9(\u5eab\u514b\u7fa4\u5cf6)\u6709\u9650\u516c\u53f8\uff08\u5b89\u667a\u5eab\u514b\uff09\u7684\u5c08\u5bb6\u4ea6\u5728\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u67082025\u865f\u767c\u8868\u6587\u7ae0\uff0c\u63d0\u4f9b\u66f4\u591a\u96e2\u5cb8\u8cc7\u7522\u7ba1\u7406\u7684\u8996\u91ce\uff0c\u70ba\u6301\u7e8c\u63a8\u52d5\u696d\u754c\u5c08\u696d\u4ea4\u6d41\u6ce8\u5165\u65b0\u52d5\u80fd\u3002   \u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\uff08\u5de6\u4e09\uff09\u53ca\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u9999\u6e2f\u53ca\u4e9e\u592a\u5340\u7e3d\u76e3Kenny Siu\uff08\u5de6\u56db\uff09\u65bcLEAD\u7814\u7fd2\u8ab2\u7a0b\u7d50\u696d\u5178\u79ae\u8207\u5b78\u54e1\u5408\u5f71\u3002  \u5df2\u9023\u8fa6\u4e09\u5e74\u7684LEAD\u7814\u7fd2\u8ab2\u7a0b\uff0c\u63d0\u4f9b\u696d\u754c\u5148\u9032\u5171\u540c\u53c3\u8207\uff0c\u9664\u4e86\u6db5\u84cb\u4fdd\u96aa\u76f8\u95dc\u8ab2\u7a0b\u5916\uff0c\u672c\u6b21\u8ab2\u7a0b\u9084\u914d\u5408\u5e02\u5834\u8da8\u52e2\uff0c\u958b\u8a2d\u4e86\u4fe1\u8a17\u3001\u5bb6\u65cf\u8fa6\u516c\u5ba4\u4fe1\u8a17\u53ca\u8cc7\u7522\u7ba1\u7406\u7b49\u5c08\u984c\u8ab2\u7a0b\u3002\u57282024\u5e7410\u670825\u65e5\u8209\u884c\u7684\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u4e0a\uff0c\u8d85\u904e\u767e\u4f4d\u53c3\u52a0\u8005\u5171\u540c\u898b\u8b49\u4e86\u9019\u4e00\u91cd\u8981\u6642\u523b\u3002\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u5728\u81f4\u8fad\u4e2d\u8868\u793a\uff1a\u300c\u5b89\u667a\u74b0\u7403\u6210\u7acb\u8d85\u904e10\u5e74\uff0c\u59cb\u7d42\u79c9\u6301\u5171\u597d\u7684\u7406\u5ff5\uff0c\u8207\u63d0\u4f9b\u5c08\u696d\u8ab2\u7a0b\u4e14\u5099\u53d7\u4fe1\u8cf4\u7684CII\u5408\u4f5c\uff0c\u80fd\u8207\u696d\u754c\u5206\u4eab\u66f4\u591a\u95dc\u65bc\u4fe1\u8a17\u7684\u8da8\u52e2\u548c\u65b0\u8996\u91ce\u662f\u6211\u5011\u7684\u69ae\u5e78\uff0c \u4e5f\u671f\u5f85\u85c9\u6b64\u5c55\u73fe\u96d9\u65b9\u63a8\u52d5\u884c\u696d\u767c\u5c55\u8207\u5c08\u696d\u7cbe\u9032\u7684\u5171\u540c\u9858\u666f\u3002\u300d \u65bc\u300aThe Asia-Pacific Journal\u300b\u767c\u8868\u7684\u6587\u7ae0\u63a2\u8a0e\u5eab\u514b\u7fa4\u5cf6\u5728\u570b\u969b\u8cc7\u7522\u4fdd\u8b77\u8207\u8ca1\u5bcc\u7ba1\u7406\u4e2d\u7684\u512a\u52e2\u3002\u6587\u7ae0\u6307\u51fa\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u3001\u7a69\u5065\u7684\u76e3\u7ba1\u9ad4\u7cfb\u548c\u5353\u8d8a\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u805e\u540d\uff0c\u540c\u6642\u7d50\u5408\u570b\u969b\u5408\u898f\u8207\u5ba2\u6236\u79c1\u96b1\u9700\u6c42\uff0c\u6253\u9020\u900f\u660e\u4e14\u5b89\u5168\u7684\u8ca1\u5bcc\u7ba1\u7406\u74b0\u5883\u3002\u6b64\u6587\u7ae0\u5c55\u73fe\u4e86\u5b89\u667a\u74b0\u7403\u81f4\u529b\u65bc\u63d0\u4f9b\u5408\u898f\u3001\u5b89\u5168\u8ca1\u5bcc\u7ba1\u7406\u65b9\u6848\u7684\u6838\u5fc3\u50f9\u503c\u3002\u9644\u9304\u63d0\u4f9b\u6587\u7ae0\u4e2d\u6587\u7ffb\u8b6f\uff0c\u4ee5\u4f9b\u53c3\u8003\u3002 \u5b89\u667a\u74b0\u7403\u8207CII\u7684\u5408\u4f5c\u7121\u8ad6\u662f\u6df1\u5165\u63a2\u8a0e\u5168\u7403\u8cc7\u7522\u4fdd\u8b77\u8da8\u52e2\uff0c\u9084\u662f\u8209\u8fa6\u5c08\u696d\u9032\u4fee\u8ab2\u7a0b\uff0c\u90fd\u9ad4\u73fe\u4e86\u5176\u70ba\u884c\u696d\u5275\u9020\u50f9\u503c\u8207\u63d0\u5347\u670d\u52d9\u54c1\u8cea\u7684\u627f\u8afe\u3002\u672a\u4f86\uff0c\u5b89\u667a\u74b0\u7403\u5c07\u6301\u7e8c\u4ee5\u5c08\u696d\u3001\u5275\u65b0\u8207\u570b\u969b\u5316\u8996\u91ce\uff0c\u651c\u624b\u696d\u754c\u5925\u4f34\uff0c\u5171\u540c\u5f15\u9818\u8ca1\u5bcc\u7ba1\u7406\u7684\u672a\u4f86\u85cd\u5716\u3002  \u6587\u7ae0\u539f\u6587\u520a\u8f09\u65bc\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u6708 2025\u865f\uff0c\u4ee5\u4e0b\u70ba\u4e2d\u6587\u8b6f\u672c\u3002 \u5eab\u514b\u7fa4\u5cf6\u2014\u5e36\u4f86\u5b89\u5fc3\u4fdd\u969c \u5728\u7576\u524d\u653f\u6cbb\u8207\u7d93\u6fdf\u6975\u4e0d\u7a69\u5b9a\u7684\u6642\u4ee3\uff0c\u5ba2\u6236\u5c0d\u8ca1\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u671f\u671b\u4e0d\u50c5\u9650\u65bc\u9032\u53d6\u7cbe\u795e\u3001\u5c08\u696d\u80fd\u529b\u8207\u8ca1\u5bcc\u589e\u503c\u80fd\u529b\uff0c\u9084\u66f4\u52a0\u91cd\u8996\u8cc7\u7522\u7684\u5b89\u5168\u6027\u8207\u4fdd\u96aa\u6027\u3002\u4ed6\u5011\u5e0c\u671b\u8cc7\u7522\u7531\u53d7\u5230\u826f\u597d\u76e3\u7ba1\u4e14\u7b26\u5408\u570b\u969b\u6700\u4f73\u5be6\u8e10\u7684\u6a5f\u69cb\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u9032\u884c\u7ba1\u7406\u3002 \u904e\u53bb\u56db\u5341\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5176\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u4eab\u6709\u76db\u8b7d\uff0c\u9019\u4e0d\u50c5\u70ba\u59d4\u8a17\u4eba\u63d0\u4f9b\u4e86\u6700\u5f37\u5927\u7684\u8cc7\u7522\u4fdd\u8b77\uff0c\u9084\u5728\u76e3\u7ba1\u6301\u6709\u9019\u4e9b\u8cc7\u7522\u7684\u53d7\u8a17\u516c\u53f8\u548c\u5be6\u65bd\u53cd\u6d17\u9322\u6a5f\u5236\u65b9\u9762\u9818\u5148\u696d\u754c\u3002\u5eab\u514b\u7fa4\u5cf6\u6210\u529f\u4fdd\u8b77\u5176\u9280\u884c\u7cfb\u7d71\u514d\u53d7\u91d1\u878d\u72af\u7f6a\u7684\u5229\u7528\uff0c\u5c55\u73fe\u4e86\u5176\u5728\u5168\u7403\u91d1\u878d\u9ad4\u7cfb\u4e2d\u7684\u91cd\u8981\u5730\u4f4d\u3002 \u76e3\u7ba1 \u5eab\u514b\u7fa4\u5cf6\u91d1\u878d\u76e3\u7ba1\u59d4\u54e1\u6703\uff08FSC\uff09\u8ca0\u8cac\u76e3\u7ba1\u548c\u76e3\u7763\u5eab\u514b\u7fa4\u5cf6\u5167\u7684\u6240\u6709\u91d1\u878d\u670d\u52d9\u53ca\u6301\u724c\u91d1\u878d\u6a5f\u69cb\uff0c\u5305\u62ec\u6301\u724c\u53d7\u8a17\u516c\u53f8\u3002FSC\u7684\u6838\u5fc3\u8077\u8cac\u4e4b\u4e00\u662f\u4fdd\u969c\u91d1\u878d\u6a5f\u69cb\u5ba2\u6236\u3001\u4fdd\u55ae\u6301\u6709\u4eba\u8207\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u3002\u4efb\u4f55\u5c0d\u6301\u724c\u5be6\u9ad4\u884c\u70ba\u7684\u6295\u8a34\u5747\u53ef\u63d0\u4ea4\u81f3FSC\uff08\u4ee5\u53ca\u4f01\u696d\u672c\u8eab\u548c\u5167\u653f\u90e8\uff09\u9032\u884c\u8abf\u67e5\u3002 \u570b\u969b\u6700\u4f73\u5be6\u8e10 \u8fd1\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u5728\u53cd\u6d17\u9322\u8ca1\u52d9\u884c\u52d5\u7279\u5225\u5de5\u4f5c\u7d44\uff08FATF\uff09\u7684\u76f8\u4e92\u8a55\u4f30\u5831\u544a\u4e2d\u7372\u5f97\u4e86\u5091\u51fa\u8a55\u50f9\uff0c\u88ab\u8a8d\u70ba\u64c1\u6709\u4e16\u754c\u4e0a\u6700\u4f73\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u4e4b\u4e00\u3002\u5b83\u5c07\u5171\u540c\u7533\u5831\u6e96\u5247\uff08CRS\uff09\u548c\u7f8e\u570b\u6d77\u5916\u8cec\u6236\u7a05\u6536\u9075\u5f9e\u6cd5\uff08FATCA\uff09\u7d0d\u5165\u6cd5\u5f8b\uff0c\u901a\u904e\u8207\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u91d1\u878d\u4fe1\u606f\u81ea\u52d5\u4ea4\u63db\uff0c\u5be6\u73fe\u900f\u660e\u6027\uff0c\u5354\u52a9\u6253\u64ca\u9003\u7a05\u548c\u5176\u4ed6\u91d1\u878d\u72af\u7f6a\u3002 \u6b64\u5916\uff0c\u5eab\u514b\u7fa4\u5cf6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u5168\u7403\u7a05\u52d9\u900f\u660e\u8207\u4fe1\u606f\u4ea4\u63db\u8ad6\u58c7\u4ee5\u53ca\u4fb5\u8755\u7a05\u57fa\u8207\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u54e1\u3002\u901a\u904e\u8b39\u614e\u8abf\u6574\u7a05\u6cd5\uff0c\u5eab\u514b\u7fa4\u5cf6\u907f\u514d\u88ab\u5217\u5165\u6b50\u76df\u975e\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u540d\u55ae\uff0c\u4e26\u88ab\u6b50\u76df\u548cOECD\u8996\u70ba\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u3002 \u5118\u7ba1\u81f4\u529b\u65bc\u9075\u5faa\u6b50\u76df\u3001OECD\u548cFATF\u7684\u6a19\u6e96\u4ee5\u5c65\u884c\u570b\u969b\u7fa9\u52d9\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ecd\u80fd\u900f\u904e\u5176\u6cd5\u5f8b\u7dad\u6301\u5176\u8ca0\u8cac\u4efb\u7684\u8072\u8b7d\uff0c\u540c\u6642\u7e7c\u7e8c\u6210\u70ba\u8ffd\u6c42\u500b\u4eba\u4e8b\u52d9\u5408\u6cd5\u79c1\u96b1\u4eba\u58eb\u7684\u5b89\u5168\u6e2f\u3002 \u570b\u969b\u5ba2\u6236\u671f\u671b\u5eab\u514b\u7fa4\u5cf6\u9075\u5b88\u570b\u969b\u6a19\u6e96\uff0c\u4e26\u5c0d\u5176\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u9ad8\u54c1\u8cea\u3001\u826f\u597d\u76e3\u7ba1\u53ca\u5408\u898f\u6027\u5145\u6eff\u4fe1\u5fc3\uff0c\u5f9e\u800c\u7372\u5f97\u5b89\u5fc3\u4fdd\u969c\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pingtungtimes.com.tw\/?p=291626","og_locale":"zh_TW","og_type":"article","og_title":"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","og_description":"\u9999\u6e2f2025\u5e741\u670820\u65e5 \/\u7f8e\u901a\u793e\/ -- \u96a8\u84572024\u5e74\u5283\u4e0b\u5b8c\u7f8e\u53e5\u9ede\uff0c\u5b89\u667a\u74b0\u7403\u56de\u9867\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\uff08CII\uff09\u7b2c\u4e09\u5e74\u7684\u5408\u4f5c\u6210\u679c\uff0c\u5c55\u73fe\u4e86\u96d9\u65b9\u5408\u4f5c\u7684\u6df1\u539a\u9ed8\u5951\u3002\u65bc\u4e03\u3001\u516b\u3001\u4e5d\u6708\u671f\u9593\u8209\u884c\u7684LEAD\uff08Learning, Enhance and Development\uff09\u7814\u7fd2\u8ab2\u7a0b\u9806\u5229\u7d50\u696d\uff0c\u4e26\u65bc2024\u5e7410\u670825\u65e5\u9032\u884c\u4e86\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u3002\u7576\u65e5\uff0c\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u66f4\u7279\u5225\u51fa\u5e2d\u89aa\u81ea\u9812\u767c\u8b49\u66f8\u53ca\u81f4\u8fad\uff0c\u70ba\u6d3b\u52d5\u756b\u4e0b\u5713\u6eff\u7684\u53e5\u9ede\u3002\u7dca\u63a5\u845712\u6708\uff0c\u5b89\u667a\u74b0\u7403\u670d\u52d9(\u5eab\u514b\u7fa4\u5cf6)\u6709\u9650\u516c\u53f8\uff08\u5b89\u667a\u5eab\u514b\uff09\u7684\u5c08\u5bb6\u4ea6\u5728\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u67082025\u865f\u767c\u8868\u6587\u7ae0\uff0c\u63d0\u4f9b\u66f4\u591a\u96e2\u5cb8\u8cc7\u7522\u7ba1\u7406\u7684\u8996\u91ce\uff0c\u70ba\u6301\u7e8c\u63a8\u52d5\u696d\u754c\u5c08\u696d\u4ea4\u6d41\u6ce8\u5165\u65b0\u52d5\u80fd\u3002   \u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\uff08\u5de6\u4e09\uff09\u53ca\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u9999\u6e2f\u53ca\u4e9e\u592a\u5340\u7e3d\u76e3Kenny Siu\uff08\u5de6\u56db\uff09\u65bcLEAD\u7814\u7fd2\u8ab2\u7a0b\u7d50\u696d\u5178\u79ae\u8207\u5b78\u54e1\u5408\u5f71\u3002  \u5df2\u9023\u8fa6\u4e09\u5e74\u7684LEAD\u7814\u7fd2\u8ab2\u7a0b\uff0c\u63d0\u4f9b\u696d\u754c\u5148\u9032\u5171\u540c\u53c3\u8207\uff0c\u9664\u4e86\u6db5\u84cb\u4fdd\u96aa\u76f8\u95dc\u8ab2\u7a0b\u5916\uff0c\u672c\u6b21\u8ab2\u7a0b\u9084\u914d\u5408\u5e02\u5834\u8da8\u52e2\uff0c\u958b\u8a2d\u4e86\u4fe1\u8a17\u3001\u5bb6\u65cf\u8fa6\u516c\u5ba4\u4fe1\u8a17\u53ca\u8cc7\u7522\u7ba1\u7406\u7b49\u5c08\u984c\u8ab2\u7a0b\u3002\u57282024\u5e7410\u670825\u65e5\u8209\u884c\u7684\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u4e0a\uff0c\u8d85\u904e\u767e\u4f4d\u53c3\u52a0\u8005\u5171\u540c\u898b\u8b49\u4e86\u9019\u4e00\u91cd\u8981\u6642\u523b\u3002\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u5728\u81f4\u8fad\u4e2d\u8868\u793a\uff1a\u300c\u5b89\u667a\u74b0\u7403\u6210\u7acb\u8d85\u904e10\u5e74\uff0c\u59cb\u7d42\u79c9\u6301\u5171\u597d\u7684\u7406\u5ff5\uff0c\u8207\u63d0\u4f9b\u5c08\u696d\u8ab2\u7a0b\u4e14\u5099\u53d7\u4fe1\u8cf4\u7684CII\u5408\u4f5c\uff0c\u80fd\u8207\u696d\u754c\u5206\u4eab\u66f4\u591a\u95dc\u65bc\u4fe1\u8a17\u7684\u8da8\u52e2\u548c\u65b0\u8996\u91ce\u662f\u6211\u5011\u7684\u69ae\u5e78\uff0c \u4e5f\u671f\u5f85\u85c9\u6b64\u5c55\u73fe\u96d9\u65b9\u63a8\u52d5\u884c\u696d\u767c\u5c55\u8207\u5c08\u696d\u7cbe\u9032\u7684\u5171\u540c\u9858\u666f\u3002\u300d \u65bc\u300aThe Asia-Pacific Journal\u300b\u767c\u8868\u7684\u6587\u7ae0\u63a2\u8a0e\u5eab\u514b\u7fa4\u5cf6\u5728\u570b\u969b\u8cc7\u7522\u4fdd\u8b77\u8207\u8ca1\u5bcc\u7ba1\u7406\u4e2d\u7684\u512a\u52e2\u3002\u6587\u7ae0\u6307\u51fa\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u3001\u7a69\u5065\u7684\u76e3\u7ba1\u9ad4\u7cfb\u548c\u5353\u8d8a\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u805e\u540d\uff0c\u540c\u6642\u7d50\u5408\u570b\u969b\u5408\u898f\u8207\u5ba2\u6236\u79c1\u96b1\u9700\u6c42\uff0c\u6253\u9020\u900f\u660e\u4e14\u5b89\u5168\u7684\u8ca1\u5bcc\u7ba1\u7406\u74b0\u5883\u3002\u6b64\u6587\u7ae0\u5c55\u73fe\u4e86\u5b89\u667a\u74b0\u7403\u81f4\u529b\u65bc\u63d0\u4f9b\u5408\u898f\u3001\u5b89\u5168\u8ca1\u5bcc\u7ba1\u7406\u65b9\u6848\u7684\u6838\u5fc3\u50f9\u503c\u3002\u9644\u9304\u63d0\u4f9b\u6587\u7ae0\u4e2d\u6587\u7ffb\u8b6f\uff0c\u4ee5\u4f9b\u53c3\u8003\u3002 \u5b89\u667a\u74b0\u7403\u8207CII\u7684\u5408\u4f5c\u7121\u8ad6\u662f\u6df1\u5165\u63a2\u8a0e\u5168\u7403\u8cc7\u7522\u4fdd\u8b77\u8da8\u52e2\uff0c\u9084\u662f\u8209\u8fa6\u5c08\u696d\u9032\u4fee\u8ab2\u7a0b\uff0c\u90fd\u9ad4\u73fe\u4e86\u5176\u70ba\u884c\u696d\u5275\u9020\u50f9\u503c\u8207\u63d0\u5347\u670d\u52d9\u54c1\u8cea\u7684\u627f\u8afe\u3002\u672a\u4f86\uff0c\u5b89\u667a\u74b0\u7403\u5c07\u6301\u7e8c\u4ee5\u5c08\u696d\u3001\u5275\u65b0\u8207\u570b\u969b\u5316\u8996\u91ce\uff0c\u651c\u624b\u696d\u754c\u5925\u4f34\uff0c\u5171\u540c\u5f15\u9818\u8ca1\u5bcc\u7ba1\u7406\u7684\u672a\u4f86\u85cd\u5716\u3002  \u6587\u7ae0\u539f\u6587\u520a\u8f09\u65bc\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u6708 2025\u865f\uff0c\u4ee5\u4e0b\u70ba\u4e2d\u6587\u8b6f\u672c\u3002 \u5eab\u514b\u7fa4\u5cf6\u2014\u5e36\u4f86\u5b89\u5fc3\u4fdd\u969c \u5728\u7576\u524d\u653f\u6cbb\u8207\u7d93\u6fdf\u6975\u4e0d\u7a69\u5b9a\u7684\u6642\u4ee3\uff0c\u5ba2\u6236\u5c0d\u8ca1\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u671f\u671b\u4e0d\u50c5\u9650\u65bc\u9032\u53d6\u7cbe\u795e\u3001\u5c08\u696d\u80fd\u529b\u8207\u8ca1\u5bcc\u589e\u503c\u80fd\u529b\uff0c\u9084\u66f4\u52a0\u91cd\u8996\u8cc7\u7522\u7684\u5b89\u5168\u6027\u8207\u4fdd\u96aa\u6027\u3002\u4ed6\u5011\u5e0c\u671b\u8cc7\u7522\u7531\u53d7\u5230\u826f\u597d\u76e3\u7ba1\u4e14\u7b26\u5408\u570b\u969b\u6700\u4f73\u5be6\u8e10\u7684\u6a5f\u69cb\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u9032\u884c\u7ba1\u7406\u3002 \u904e\u53bb\u56db\u5341\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5176\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u4eab\u6709\u76db\u8b7d\uff0c\u9019\u4e0d\u50c5\u70ba\u59d4\u8a17\u4eba\u63d0\u4f9b\u4e86\u6700\u5f37\u5927\u7684\u8cc7\u7522\u4fdd\u8b77\uff0c\u9084\u5728\u76e3\u7ba1\u6301\u6709\u9019\u4e9b\u8cc7\u7522\u7684\u53d7\u8a17\u516c\u53f8\u548c\u5be6\u65bd\u53cd\u6d17\u9322\u6a5f\u5236\u65b9\u9762\u9818\u5148\u696d\u754c\u3002\u5eab\u514b\u7fa4\u5cf6\u6210\u529f\u4fdd\u8b77\u5176\u9280\u884c\u7cfb\u7d71\u514d\u53d7\u91d1\u878d\u72af\u7f6a\u7684\u5229\u7528\uff0c\u5c55\u73fe\u4e86\u5176\u5728\u5168\u7403\u91d1\u878d\u9ad4\u7cfb\u4e2d\u7684\u91cd\u8981\u5730\u4f4d\u3002 \u76e3\u7ba1 \u5eab\u514b\u7fa4\u5cf6\u91d1\u878d\u76e3\u7ba1\u59d4\u54e1\u6703\uff08FSC\uff09\u8ca0\u8cac\u76e3\u7ba1\u548c\u76e3\u7763\u5eab\u514b\u7fa4\u5cf6\u5167\u7684\u6240\u6709\u91d1\u878d\u670d\u52d9\u53ca\u6301\u724c\u91d1\u878d\u6a5f\u69cb\uff0c\u5305\u62ec\u6301\u724c\u53d7\u8a17\u516c\u53f8\u3002FSC\u7684\u6838\u5fc3\u8077\u8cac\u4e4b\u4e00\u662f\u4fdd\u969c\u91d1\u878d\u6a5f\u69cb\u5ba2\u6236\u3001\u4fdd\u55ae\u6301\u6709\u4eba\u8207\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u3002\u4efb\u4f55\u5c0d\u6301\u724c\u5be6\u9ad4\u884c\u70ba\u7684\u6295\u8a34\u5747\u53ef\u63d0\u4ea4\u81f3FSC\uff08\u4ee5\u53ca\u4f01\u696d\u672c\u8eab\u548c\u5167\u653f\u90e8\uff09\u9032\u884c\u8abf\u67e5\u3002 \u570b\u969b\u6700\u4f73\u5be6\u8e10 \u8fd1\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u5728\u53cd\u6d17\u9322\u8ca1\u52d9\u884c\u52d5\u7279\u5225\u5de5\u4f5c\u7d44\uff08FATF\uff09\u7684\u76f8\u4e92\u8a55\u4f30\u5831\u544a\u4e2d\u7372\u5f97\u4e86\u5091\u51fa\u8a55\u50f9\uff0c\u88ab\u8a8d\u70ba\u64c1\u6709\u4e16\u754c\u4e0a\u6700\u4f73\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u4e4b\u4e00\u3002\u5b83\u5c07\u5171\u540c\u7533\u5831\u6e96\u5247\uff08CRS\uff09\u548c\u7f8e\u570b\u6d77\u5916\u8cec\u6236\u7a05\u6536\u9075\u5f9e\u6cd5\uff08FATCA\uff09\u7d0d\u5165\u6cd5\u5f8b\uff0c\u901a\u904e\u8207\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u91d1\u878d\u4fe1\u606f\u81ea\u52d5\u4ea4\u63db\uff0c\u5be6\u73fe\u900f\u660e\u6027\uff0c\u5354\u52a9\u6253\u64ca\u9003\u7a05\u548c\u5176\u4ed6\u91d1\u878d\u72af\u7f6a\u3002 \u6b64\u5916\uff0c\u5eab\u514b\u7fa4\u5cf6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u5168\u7403\u7a05\u52d9\u900f\u660e\u8207\u4fe1\u606f\u4ea4\u63db\u8ad6\u58c7\u4ee5\u53ca\u4fb5\u8755\u7a05\u57fa\u8207\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u54e1\u3002\u901a\u904e\u8b39\u614e\u8abf\u6574\u7a05\u6cd5\uff0c\u5eab\u514b\u7fa4\u5cf6\u907f\u514d\u88ab\u5217\u5165\u6b50\u76df\u975e\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u540d\u55ae\uff0c\u4e26\u88ab\u6b50\u76df\u548cOECD\u8996\u70ba\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u3002 \u5118\u7ba1\u81f4\u529b\u65bc\u9075\u5faa\u6b50\u76df\u3001OECD\u548cFATF\u7684\u6a19\u6e96\u4ee5\u5c65\u884c\u570b\u969b\u7fa9\u52d9\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ecd\u80fd\u900f\u904e\u5176\u6cd5\u5f8b\u7dad\u6301\u5176\u8ca0\u8cac\u4efb\u7684\u8072\u8b7d\uff0c\u540c\u6642\u7e7c\u7e8c\u6210\u70ba\u8ffd\u6c42\u500b\u4eba\u4e8b\u52d9\u5408\u6cd5\u79c1\u96b1\u4eba\u58eb\u7684\u5b89\u5168\u6e2f\u3002 \u570b\u969b\u5ba2\u6236\u671f\u671b\u5eab\u514b\u7fa4\u5cf6\u9075\u5b88\u570b\u969b\u6a19\u6e96\uff0c\u4e26\u5c0d\u5176\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u9ad8\u54c1\u8cea\u3001\u826f\u597d\u76e3\u7ba1\u53ca\u5408\u898f\u6027\u5145\u6eff\u4fe1\u5fc3\uff0c\u5f9e\u800c\u7372\u5f97\u5b89\u5fc3\u4fdd\u969c\u3002","og_url":"https:\/\/pingtungtimes.com.tw\/?p=291626","og_site_name":"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","article_publisher":"https:\/\/www.facebook.com\/pingtungnews","article_published_time":"2025-01-20T07:34:00+00:00","og_image":[{"width":400,"height":225,"url":"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/image_5004702_10028044.jpg","type":"image\/jpeg"}],"author":"\u7f8e\u901a\u793e","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005:":"\u7f8e\u901a\u793e"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/pingtungtimes.com.tw\/?p=291626#article","isPartOf":{"@id":"https:\/\/pingtungtimes.com.tw\/?p=291626"},"author":{"name":"\u7f8e\u901a\u793e","@id":"https:\/\/pingtungtimes.com.tw\/#\/schema\/person\/683b937f29ec1537972f6c41e22a2cf3"},"headline":"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91","datePublished":"2025-01-20T07:34:00+00:00","mainEntityOfPage":{"@id":"https:\/\/pingtungtimes.com.tw\/?p=291626"},"wordCount":33,"publisher":{"@id":"https:\/\/pingtungtimes.com.tw\/#organization"},"image":{"@id":"https:\/\/pingtungtimes.com.tw\/?p=291626#primaryimage"},"thumbnailUrl":"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/image_5004702_10028044.jpg","articleSection":["\u7f8e\u901a\u793e"],"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/pingtungtimes.com.tw\/?p=291626","url":"https:\/\/pingtungtimes.com.tw\/?p=291626","name":"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91 - \u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","isPartOf":{"@id":"https:\/\/pingtungtimes.com.tw\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pingtungtimes.com.tw\/?p=291626#primaryimage"},"image":{"@id":"https:\/\/pingtungtimes.com.tw\/?p=291626#primaryimage"},"thumbnailUrl":"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/image_5004702_10028044.jpg","datePublished":"2025-01-20T07:34:00+00:00","description":"\u9999\u6e2f2025\u5e741\u670820\u65e5 \/\u7f8e\u901a\u793e\/ -- \u96a8\u84572024\u5e74\u5283\u4e0b\u5b8c\u7f8e\u53e5\u9ede\uff0c\u5b89\u667a\u74b0\u7403\u56de\u9867\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\uff08CII\uff09\u7b2c\u4e09\u5e74\u7684\u5408\u4f5c\u6210\u679c\uff0c\u5c55\u73fe\u4e86\u96d9\u65b9\u5408\u4f5c\u7684\u6df1\u539a\u9ed8\u5951\u3002\u65bc\u4e03\u3001\u516b\u3001\u4e5d\u6708\u671f\u9593\u8209\u884c\u7684LEAD\uff08Learning, Enhance and Development\uff09\u7814\u7fd2\u8ab2\u7a0b\u9806\u5229\u7d50\u696d\uff0c\u4e26\u65bc2024\u5e7410\u670825\u65e5\u9032\u884c\u4e86\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u3002\u7576\u65e5\uff0c\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u66f4\u7279\u5225\u51fa\u5e2d\u89aa\u81ea\u9812\u767c\u8b49\u66f8\u53ca\u81f4\u8fad\uff0c\u70ba\u6d3b\u52d5\u756b\u4e0b\u5713\u6eff\u7684\u53e5\u9ede\u3002\u7dca\u63a5\u845712\u6708\uff0c\u5b89\u667a\u74b0\u7403\u670d\u52d9(\u5eab\u514b\u7fa4\u5cf6)\u6709\u9650\u516c\u53f8\uff08\u5b89\u667a\u5eab\u514b\uff09\u7684\u5c08\u5bb6\u4ea6\u5728\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u67082025\u865f\u767c\u8868\u6587\u7ae0\uff0c\u63d0\u4f9b\u66f4\u591a\u96e2\u5cb8\u8cc7\u7522\u7ba1\u7406\u7684\u8996\u91ce\uff0c\u70ba\u6301\u7e8c\u63a8\u52d5\u696d\u754c\u5c08\u696d\u4ea4\u6d41\u6ce8\u5165\u65b0\u52d5\u80fd\u3002 \u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\uff08\u5de6\u4e09\uff09\u53ca\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u9999\u6e2f\u53ca\u4e9e\u592a\u5340\u7e3d\u76e3Kenny Siu\uff08\u5de6\u56db\uff09\u65bcLEAD\u7814\u7fd2\u8ab2\u7a0b\u7d50\u696d\u5178\u79ae\u8207\u5b78\u54e1\u5408\u5f71\u3002 \u5df2\u9023\u8fa6\u4e09\u5e74\u7684LEAD\u7814\u7fd2\u8ab2\u7a0b\uff0c\u63d0\u4f9b\u696d\u754c\u5148\u9032\u5171\u540c\u53c3\u8207\uff0c\u9664\u4e86\u6db5\u84cb\u4fdd\u96aa\u76f8\u95dc\u8ab2\u7a0b\u5916\uff0c\u672c\u6b21\u8ab2\u7a0b\u9084\u914d\u5408\u5e02\u5834\u8da8\u52e2\uff0c\u958b\u8a2d\u4e86\u4fe1\u8a17\u3001\u5bb6\u65cf\u8fa6\u516c\u5ba4\u4fe1\u8a17\u53ca\u8cc7\u7522\u7ba1\u7406\u7b49\u5c08\u984c\u8ab2\u7a0b\u3002\u57282024\u5e7410\u670825\u65e5\u8209\u884c\u7684\u8b49\u66f8\u9812\u767c\u5100\u5f0f\u4e0a\uff0c\u8d85\u904e\u767e\u4f4d\u53c3\u52a0\u8005\u5171\u540c\u898b\u8b49\u4e86\u9019\u4e00\u91cd\u8981\u6642\u523b\u3002\u5b89\u667a\u74b0\u7403\u96c6\u5718\u5275\u8fa6\u4eba\u66a8\u8463\u4e8b\u9577\u5f35\u535a\u58eb\u5728\u81f4\u8fad\u4e2d\u8868\u793a\uff1a\u300c\u5b89\u667a\u74b0\u7403\u6210\u7acb\u8d85\u904e10\u5e74\uff0c\u59cb\u7d42\u79c9\u6301\u5171\u597d\u7684\u7406\u5ff5\uff0c\u8207\u63d0\u4f9b\u5c08\u696d\u8ab2\u7a0b\u4e14\u5099\u53d7\u4fe1\u8cf4\u7684CII\u5408\u4f5c\uff0c\u80fd\u8207\u696d\u754c\u5206\u4eab\u66f4\u591a\u95dc\u65bc\u4fe1\u8a17\u7684\u8da8\u52e2\u548c\u65b0\u8996\u91ce\u662f\u6211\u5011\u7684\u69ae\u5e78\uff0c \u4e5f\u671f\u5f85\u85c9\u6b64\u5c55\u73fe\u96d9\u65b9\u63a8\u52d5\u884c\u696d\u767c\u5c55\u8207\u5c08\u696d\u7cbe\u9032\u7684\u5171\u540c\u9858\u666f\u3002\u300d \u65bc\u300aThe Asia-Pacific Journal\u300b\u767c\u8868\u7684\u6587\u7ae0\u63a2\u8a0e\u5eab\u514b\u7fa4\u5cf6\u5728\u570b\u969b\u8cc7\u7522\u4fdd\u8b77\u8207\u8ca1\u5bcc\u7ba1\u7406\u4e2d\u7684\u512a\u52e2\u3002\u6587\u7ae0\u6307\u51fa\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u3001\u7a69\u5065\u7684\u76e3\u7ba1\u9ad4\u7cfb\u548c\u5353\u8d8a\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u805e\u540d\uff0c\u540c\u6642\u7d50\u5408\u570b\u969b\u5408\u898f\u8207\u5ba2\u6236\u79c1\u96b1\u9700\u6c42\uff0c\u6253\u9020\u900f\u660e\u4e14\u5b89\u5168\u7684\u8ca1\u5bcc\u7ba1\u7406\u74b0\u5883\u3002\u6b64\u6587\u7ae0\u5c55\u73fe\u4e86\u5b89\u667a\u74b0\u7403\u81f4\u529b\u65bc\u63d0\u4f9b\u5408\u898f\u3001\u5b89\u5168\u8ca1\u5bcc\u7ba1\u7406\u65b9\u6848\u7684\u6838\u5fc3\u50f9\u503c\u3002\u9644\u9304\u63d0\u4f9b\u6587\u7ae0\u4e2d\u6587\u7ffb\u8b6f\uff0c\u4ee5\u4f9b\u53c3\u8003\u3002 \u5b89\u667a\u74b0\u7403\u8207CII\u7684\u5408\u4f5c\u7121\u8ad6\u662f\u6df1\u5165\u63a2\u8a0e\u5168\u7403\u8cc7\u7522\u4fdd\u8b77\u8da8\u52e2\uff0c\u9084\u662f\u8209\u8fa6\u5c08\u696d\u9032\u4fee\u8ab2\u7a0b\uff0c\u90fd\u9ad4\u73fe\u4e86\u5176\u70ba\u884c\u696d\u5275\u9020\u50f9\u503c\u8207\u63d0\u5347\u670d\u52d9\u54c1\u8cea\u7684\u627f\u8afe\u3002\u672a\u4f86\uff0c\u5b89\u667a\u74b0\u7403\u5c07\u6301\u7e8c\u4ee5\u5c08\u696d\u3001\u5275\u65b0\u8207\u570b\u969b\u5316\u8996\u91ce\uff0c\u651c\u624b\u696d\u754c\u5925\u4f34\uff0c\u5171\u540c\u5f15\u9818\u8ca1\u5bcc\u7ba1\u7406\u7684\u672a\u4f86\u85cd\u5716\u3002 \u6587\u7ae0\u539f\u6587\u520a\u8f09\u65bc\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u5b98\u65b9\u96dc\u8a8c\u300aThe Asia-Pacific Journal\u300b\u5341\u4e8c\u6708 2024 \/\u4e00\u6708 2025\u865f\uff0c\u4ee5\u4e0b\u70ba\u4e2d\u6587\u8b6f\u672c\u3002 \u5eab\u514b\u7fa4\u5cf6\u2014\u5e36\u4f86\u5b89\u5fc3\u4fdd\u969c \u5728\u7576\u524d\u653f\u6cbb\u8207\u7d93\u6fdf\u6975\u4e0d\u7a69\u5b9a\u7684\u6642\u4ee3\uff0c\u5ba2\u6236\u5c0d\u8ca1\u52d9\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u671f\u671b\u4e0d\u50c5\u9650\u65bc\u9032\u53d6\u7cbe\u795e\u3001\u5c08\u696d\u80fd\u529b\u8207\u8ca1\u5bcc\u589e\u503c\u80fd\u529b\uff0c\u9084\u66f4\u52a0\u91cd\u8996\u8cc7\u7522\u7684\u5b89\u5168\u6027\u8207\u4fdd\u96aa\u6027\u3002\u4ed6\u5011\u5e0c\u671b\u8cc7\u7522\u7531\u53d7\u5230\u826f\u597d\u76e3\u7ba1\u4e14\u7b26\u5408\u570b\u969b\u6700\u4f73\u5be6\u8e10\u7684\u6a5f\u69cb\u548c\u53f8\u6cd5\u7ba1\u8f44\u5340\u9032\u884c\u7ba1\u7406\u3002 \u904e\u53bb\u56db\u5341\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ee5\u5176\u5275\u65b0\u7684\u4fe1\u8a17\u6cd5\u4eab\u6709\u76db\u8b7d\uff0c\u9019\u4e0d\u50c5\u70ba\u59d4\u8a17\u4eba\u63d0\u4f9b\u4e86\u6700\u5f37\u5927\u7684\u8cc7\u7522\u4fdd\u8b77\uff0c\u9084\u5728\u76e3\u7ba1\u6301\u6709\u9019\u4e9b\u8cc7\u7522\u7684\u53d7\u8a17\u516c\u53f8\u548c\u5be6\u65bd\u53cd\u6d17\u9322\u6a5f\u5236\u65b9\u9762\u9818\u5148\u696d\u754c\u3002\u5eab\u514b\u7fa4\u5cf6\u6210\u529f\u4fdd\u8b77\u5176\u9280\u884c\u7cfb\u7d71\u514d\u53d7\u91d1\u878d\u72af\u7f6a\u7684\u5229\u7528\uff0c\u5c55\u73fe\u4e86\u5176\u5728\u5168\u7403\u91d1\u878d\u9ad4\u7cfb\u4e2d\u7684\u91cd\u8981\u5730\u4f4d\u3002 \u76e3\u7ba1 \u5eab\u514b\u7fa4\u5cf6\u91d1\u878d\u76e3\u7ba1\u59d4\u54e1\u6703\uff08FSC\uff09\u8ca0\u8cac\u76e3\u7ba1\u548c\u76e3\u7763\u5eab\u514b\u7fa4\u5cf6\u5167\u7684\u6240\u6709\u91d1\u878d\u670d\u52d9\u53ca\u6301\u724c\u91d1\u878d\u6a5f\u69cb\uff0c\u5305\u62ec\u6301\u724c\u53d7\u8a17\u516c\u53f8\u3002FSC\u7684\u6838\u5fc3\u8077\u8cac\u4e4b\u4e00\u662f\u4fdd\u969c\u91d1\u878d\u6a5f\u69cb\u5ba2\u6236\u3001\u4fdd\u55ae\u6301\u6709\u4eba\u8207\u5b58\u6b3e\u4eba\u7684\u5229\u76ca\u3002\u4efb\u4f55\u5c0d\u6301\u724c\u5be6\u9ad4\u884c\u70ba\u7684\u6295\u8a34\u5747\u53ef\u63d0\u4ea4\u81f3FSC\uff08\u4ee5\u53ca\u4f01\u696d\u672c\u8eab\u548c\u5167\u653f\u90e8\uff09\u9032\u884c\u8abf\u67e5\u3002 \u570b\u969b\u6700\u4f73\u5be6\u8e10 \u8fd1\u5e74\u4f86\uff0c\u5eab\u514b\u7fa4\u5cf6\u5728\u53cd\u6d17\u9322\u8ca1\u52d9\u884c\u52d5\u7279\u5225\u5de5\u4f5c\u7d44\uff08FATF\uff09\u7684\u76f8\u4e92\u8a55\u4f30\u5831\u544a\u4e2d\u7372\u5f97\u4e86\u5091\u51fa\u8a55\u50f9\uff0c\u88ab\u8a8d\u70ba\u64c1\u6709\u4e16\u754c\u4e0a\u6700\u4f73\u7684\u53cd\u6d17\u9322\u6a5f\u5236\u4e4b\u4e00\u3002\u5b83\u5c07\u5171\u540c\u7533\u5831\u6e96\u5247\uff08CRS\uff09\u548c\u7f8e\u570b\u6d77\u5916\u8cec\u6236\u7a05\u6536\u9075\u5f9e\u6cd5\uff08FATCA\uff09\u7d0d\u5165\u6cd5\u5f8b\uff0c\u901a\u904e\u8207\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u91d1\u878d\u4fe1\u606f\u81ea\u52d5\u4ea4\u63db\uff0c\u5be6\u73fe\u900f\u660e\u6027\uff0c\u5354\u52a9\u6253\u64ca\u9003\u7a05\u548c\u5176\u4ed6\u91d1\u878d\u72af\u7f6a\u3002 \u6b64\u5916\uff0c\u5eab\u514b\u7fa4\u5cf6\u662f\u7d93\u6fdf\u5408\u4f5c\u66a8\u767c\u5c55\u7d44\u7e54\uff08OECD\uff09\u5168\u7403\u7a05\u52d9\u900f\u660e\u8207\u4fe1\u606f\u4ea4\u63db\u8ad6\u58c7\u4ee5\u53ca\u4fb5\u8755\u7a05\u57fa\u8207\u5229\u6f64\u8f49\u79fb\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u54e1\u3002\u901a\u904e\u8b39\u614e\u8abf\u6574\u7a05\u6cd5\uff0c\u5eab\u514b\u7fa4\u5cf6\u907f\u514d\u88ab\u5217\u5165\u6b50\u76df\u975e\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u540d\u55ae\uff0c\u4e26\u88ab\u6b50\u76df\u548cOECD\u8996\u70ba\u5408\u4f5c\u7a05\u52d9\u7ba1\u8f44\u5340\u3002 \u5118\u7ba1\u81f4\u529b\u65bc\u9075\u5faa\u6b50\u76df\u3001OECD\u548cFATF\u7684\u6a19\u6e96\u4ee5\u5c65\u884c\u570b\u969b\u7fa9\u52d9\uff0c\u5eab\u514b\u7fa4\u5cf6\u4ecd\u80fd\u900f\u904e\u5176\u6cd5\u5f8b\u7dad\u6301\u5176\u8ca0\u8cac\u4efb\u7684\u8072\u8b7d\uff0c\u540c\u6642\u7e7c\u7e8c\u6210\u70ba\u8ffd\u6c42\u500b\u4eba\u4e8b\u52d9\u5408\u6cd5\u79c1\u96b1\u4eba\u58eb\u7684\u5b89\u5168\u6e2f\u3002 \u570b\u969b\u5ba2\u6236\u671f\u671b\u5eab\u514b\u7fa4\u5cf6\u9075\u5b88\u570b\u969b\u6a19\u6e96\uff0c\u4e26\u5c0d\u5176\u670d\u52d9\u63d0\u4f9b\u8005\u7684\u9ad8\u54c1\u8cea\u3001\u826f\u597d\u76e3\u7ba1\u53ca\u5408\u898f\u6027\u5145\u6eff\u4fe1\u5fc3\uff0c\u5f9e\u800c\u7372\u5f97\u5b89\u5fc3\u4fdd\u969c\u3002","breadcrumb":{"@id":"https:\/\/pingtungtimes.com.tw\/?p=291626#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pingtungtimes.com.tw\/?p=291626"]}]},{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/pingtungtimes.com.tw\/?p=291626#primaryimage","url":"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/image_5004702_10028044.jpg","contentUrl":"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/image_5004702_10028044.jpg","width":400,"height":225},{"@type":"BreadcrumbList","@id":"https:\/\/pingtungtimes.com.tw\/?p=291626#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/pingtungtimes.com.tw\/"},{"@type":"ListItem","position":2,"name":"\u5b89\u667a\u74b0\u7403\u8207\u82f1\u570b\u7279\u8a31\u4fdd\u96aa\u5b78\u9662\u79c9\u6301\u5408\u4f5c\u5b97\u65e8\uff0c\u70ba\u696d\u754c\u63d0\u4f9b\u6df1\u5316\u5c08\u696d\u77e5\u8b58\u7684\u9014\u5f91"}]},{"@type":"WebSite","@id":"https:\/\/pingtungtimes.com.tw\/#website","url":"https:\/\/pingtungtimes.com.tw\/","name":"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","description":"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831PingtungTimes\uff0c\u6700\u95dc\u5fc3\u5728\u5730\u7684\u5a92\u9ad4","publisher":{"@id":"https:\/\/pingtungtimes.com.tw\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pingtungtimes.com.tw\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-TW"},{"@type":"Organization","@id":"https:\/\/pingtungtimes.com.tw\/#organization","name":"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831","url":"https:\/\/pingtungtimes.com.tw\/","logo":{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/pingtungtimes.com.tw\/#\/schema\/logo\/image\/","url":"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/2023\/02\/logo-150.png","contentUrl":"https:\/\/pingtungtimes.com.tw\/wp-content\/uploads\/2023\/02\/logo-150.png","width":150,"height":150,"caption":"\u5c4f\u6771\u6642\u5831\u96fb\u5b50\u5831"},"image":{"@id":"https:\/\/pingtungtimes.com.tw\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/pingtungnews"]},{"@type":"Person","@id":"https:\/\/pingtungtimes.com.tw\/#\/schema\/person\/683b937f29ec1537972f6c41e22a2cf3","name":"\u7f8e\u901a\u793e","image":{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/secure.gravatar.com\/avatar\/6c21e24ce33ca5d4572e343395adac2bbef44ff7035a74ea2cab2443c7f0a5f3?s=96&d=blank&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6c21e24ce33ca5d4572e343395adac2bbef44ff7035a74ea2cab2443c7f0a5f3?s=96&d=blank&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6c21e24ce33ca5d4572e343395adac2bbef44ff7035a74ea2cab2443c7f0a5f3?s=96&d=blank&r=g","caption":"\u7f8e\u901a\u793e"},"url":"https:\/\/pingtungtimes.com.tw\/?author=16"}]}},"_links":{"self":[{"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/291626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=291626"}],"version-history":[{"count":0,"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/291626\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=\/wp\/v2\/media\/291627"}],"wp:attachment":[{"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=291626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=291626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pingtungtimes.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=291626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}