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1. \u4e86\u89e3\u4f60\u7684\u622a\u6b62\u65e5\u671f\u81f3\u5173\u91cd\u8981\uff1a\u5927\u591a\u6570\u4eba\u7684\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u662f4\u670815\u65e5\uff0c\u9664\u975e\u60a8\u5df2\u7ecf\u6210\u529f\u7533\u8bf7\u4e86\u516d\u4e2a\u6708\u7684\u81ea\u52a8\u5ef6\u671f\u3002\u5373\u4f7f\u83b7\u5f97\u4e86\u5ef6\u671f\uff0c4\u670815\u65e5\u4ecd\u7136\u662f\u652f\u4ed82023\u5e74\u5269\u4f59\u7a0e\u6b3e\u7684\u6700\u540e\u671f\u9650\u3002\u5728\u8fd9\u4e00\u5929\u4e4b\u524d\u672a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u53ef\u80fd\u5bfc\u81f4\u6ede\u7eb3\u91d1\u548c\u5229\u606f\u7684\u4ea7\u751f\u3002\u7136\u800c\uff0c\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u7f05\u56e0\u5dde\u548c\u9a6c\u8428\u8bf8\u585e\u5dde\u7684\u7eb3\u7a0e\u7533\u62a5\u8005\u5fc5\u987b\u57284\u670817\u65e5\u4e4b\u524d\u5b8c\u6210\u7533\u62a5\u548c\u7a0e\u6b3e\u7f34\u7eb3\uff0c\u56e0\u4e3a\u8fd9\u4e24\u4e2a\u5dde\u5c06\u7231\u56fd\u8005\u65e5\u548c\u89e3\u653e\u65e5\u4f5c\u4e3a\u5ef6\u957f\u671f\u9650\u7684\u7279\u6b8a\u65e5\u5b50\u3002\u5bf9\u4e8e\u90a3\u4e9b\u5728\u8054\u90a6\u5ba3\u5e03\u7684\u53d7\u707e\u5730\u533a\u5c45\u4f4f\u6216\u4ece\u4e8b\u4e1a\u52a1\u7684\u4eba\uff0c\u56fd\u7a0e\u5c40\u53ef\u80fd\u5df2\u7ecf\u5ef6\u957f\u4e86\u62a5\u7a0e\u548c\u7f34\u7a0e\u7684\u622a\u6b62\u65e5\u671f\u3002\u53ef\u4ee5\u5728\u6b64\u94fe\u63a5\u67e5\u8be2\u53d7\u707e\u5730\u533a\u5217\u8868\u4ee5\u4e86\u89e3\u662f\u5426\u6709\u8d44\u683c\u83b7\u5f97\u7a0e\u6536\u5bbd\u51cf\uff1ahttps:\/\/www.irs.gov\/zh-hans\/newsroom\/tax-relief-in-disaster-situations\u3002<\/p>\n
2. \u62ff\u51fa\u53bb\u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u5355\u662f\u5f88\u91cd\u8981\u7684\uff1a\u7f8e\u56fd\u5168\u56fd\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u534f\u4f1a\uff08National Association of Tax Professionals\uff09\u7a0e\u52a1\u5185\u5bb9\u548c\u653f\u5e9c\u5173\u7cfb\u4e3b\u7ba1\u6c64\u59c6\u00b7\u5965\u8428\u672c\uff08Tom O\u2019Saben\uff09\u6307\u51fa\uff0c2022\u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u5355\u53ef\u4ee5\u4f5c\u4e3a\u4e00\u4e2a\u5f88\u597d\u7684\u8d77\u70b9\uff0c\u5e2e\u52a9\u4f60\u4e86\u89e3\u5728\u586b\u5199\u4eca\u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u5355\u65f6\u9700\u8981\u51c6\u5907\u54ea\u4e9b\u6587\u4ef6\u3002\u5982\u679c\u4f60\u50cf\u5f88\u591a\u4eba\u4e00\u6837\uff0c\u5df2\u7ecf\u544a\u8bc9\u4e86\u6240\u6709\u8d22\u52a1\u8bb0\u5f55\u7684\u7ba1\u7406\u5458\uff08\u5982\u96c7\u4e3b\u3001\u94f6\u884c\u3001\u7ecf\u7eaa\u516c\u53f8\u3001\u4fdd\u9669\u516c\u53f8\u7b49\uff09\uff0c\u4e0d\u8981\u5bc4\u9001\u7eb8\u8d28\u6587\u4ef6\u7ed9\u4f60\uff0c\u90a3\u60c5\u51b5\u5c31\u66f4\u52a0\u91cd\u8981\u3002\u4f60\u9700\u8981\u5728\u7ebf\u67e5\u9605\u6240\u6709\u8fd9\u4e9b\u6765\u6e90\uff0c\u67e5\u770b\u5b83\u4eec\u662f\u5426\u5df2\u7ecf\u4e3a\u4f60\u751f\u6210\u4e862023\u5e74\u7684\u7eb3\u7a0e\u8868\u683c\uff0c\u5e76\u5c06\u5176\u63d0\u4ea4\u7ed9\u7f8e\u56fd\u56fd\u7a0e\u5c40\u3002\u540c\u6837\uff0c\u5982\u679c\u4f60\u53bb\u5e74\u9886\u53d6\u4e86\u5931\u4e1a\u6551\u6d4e\u91d1\uff0c\u6216\u8005\u6709\u4efb\u4f55\u5176\u4ed6\u53ef\u80fd\u9700\u8981\u7eb3\u7a0e\u7684\u4e00\u6b21\u6027\u652f\u4ed8\uff0c\u201c\u6211\u4eec\u8bf4\u6211\u4eec\u4e0d\u60f3\u8981\u7eb8\u8d28\u6587\u4ef6\u3002\u4f46\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\u6587\u4ef6\u4e0d\u5b58\u5728\uff0c\u201d\u5965\u8428\u672c\u8868\u793a\u3002<\/p>\n
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5. \u5982\u679c\u6709\u8d44\u683c\u83b7\u5f97\u5065\u5eb7\u4fdd\u9669\u7684\u4fdd\u8d39\u7a0e\u6536\u62b5\u514d\uff0c\u8bf7\u586b\u51998962\u8868\u683c\uff1a\u5982\u679c\u60a8\u6536\u5230\u4e86\u9884\u5148\u7684\u4fdd\u8d39\u7a0e\u6536\u62b5\u514d\uff0c\u4ee5\u534f\u52a9\u652f\u4ed8\u5728\u516c\u5171\u4ea4\u6613\u6240\u8d2d\u4e70\u7684\u5065\u5eb7\u4fdd\u9669\u8d39\u7528\uff0c\u60a8\u5fc5\u987b\u586b\u51998962\u8868\u683c\u3002\u60a8\u5e94\u8be5\u5df2\u7ecf\u6536\u5230\u4e86\u5305\u542b\u5728\u8868\u683c1095-A\u4e2d\u7684\u76f8\u5173\u4fe1\u606f\u3002\u6839\u636e\u7f8e\u56fd\u56fd\u7a0e\u5c40\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u60a8\u8ba4\u4e3a\u81ea\u5df1\u7b26\u5408\u4eab\u53d7\u4fdd\u8d39\u7a0e\u6536\u62b5\u514d\u7684\u6761\u4ef6\uff0c\u4f46\u5b9e\u9645\u4e0a\u5e76\u6ca1\u6709\u83b7\u5f97\u8fd9\u4e9b\u4f18\u60e0\uff0c\u60c5\u51b5\u4e5f\u9002\u7528\u3002<\/p>\n
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