{"id":53,"date":"2026-09-16T09:00:00","date_gmt":"2026-09-16T01:00:00","guid":{"rendered":"https:\/\/www.dagon.com.cn\/?p=53"},"modified":"2026-10-23T08:59:40","modified_gmt":"2026-10-23T00:59:40","slug":"apa-practice-guide","status":"publish","type":"post","link":"https:\/\/www.dagon.com.cn\/en\/apa-practice-guide\/","title":{"rendered":"\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\uff08APA\uff09\u64cd\u4f5c\u6307\u5357\uff1a\u4e2d\u56fd\u7a0b\u5e8f\u4e0e\u56fd\u9645\u5b9e\u8df5"},"content":{"rendered":"

OECD APA\u6307\u5f15<\/h2>\n

OECD\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357(TPG 2022)\u7b2c\u56db\u7ae0Section F\u4e3aAPA,\u9644\u6709Annex II\u300a\u57fa\u4e8eMAP\u5f00\u5c55APA\u7684\u6307\u5f15\u300b\u3002<\/p>\n

2022\u5e749\u670828\u65e5OECD\u53d1\u5e03\u300a\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u624b\u518c\u300b(BAPAM),\u7ecfBEPS\u5305\u5bb9\u6027\u6846\u67b6\u6279\u51c6,\u4e3a\u53cc\u8fb9APA\u63d0\u4f9b\u7edf\u4e00\u64cd\u4f5c\u6307\u5357\u3002<\/p>\n

\n

APA\u662f\u5728\u53d7\u63a7\u4ea4\u6613\u53d1\u751f\u524d\u786e\u5b9a\u9002\u5f53\u6807\u51c6(\u65b9\u6cd5\u3001\u53ef\u6bd4\u5bf9\u8c61\u3001\u8c03\u6574\u3001\u5173\u952e\u5047\u8bbe)\u7684\u5b89\u6392,\u53ef\u4ee5\u662f\u5355\u8fb9\u3001\u53cc\u8fb9\u6216\u591a\u8fb9\u7684\u3002<\/p>\n<\/blockquote>\n

\u4e2d\u56fdAPA\u6cd5\u5f8b\u4f9d\u636e<\/h2>\n
\n\n\n\n\n\n\n\n\n
\u5c42\u7ea7<\/th>\n\u6cd5\u89c4\/\u6587\u4ef6<\/th>\n\u6587\u53f7<\/th>\n<\/tr>\n<\/thead>\n
\u6cd5\u5f8b<\/td>\n\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b<\/td>\n\u4e3b\u5e2d\u4ee4\u7b2c63\u53f7,\u7b2c42\u6761<\/td>\n<\/tr>\n
\u90e8\u95e8\u89c4\u7ae0<\/td>\n\u300a\u7279\u522b\u7eb3\u7a0e\u8c03\u6574\u5b9e\u65bd\u529e\u6cd5\u300b<\/td>\n\u56fd\u7a0e\u53d1\u30142009\u30152\u53f7,\u7b2c48\u6761<\/td>\n<\/tr>\n
\u89c4\u8303\u6027\u6587\u4ef6<\/td>\n\u300a\u5173\u4e8e\u5b8c\u5584\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7ba1\u7406\u6709\u5173\u4e8b\u9879\u7684\u516c\u544a\u300b<\/td>\n\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u516c\u544a2016\u5e74\u7b2c64\u53f7<\/td>\n<\/tr>\n
\u89c4\u8303\u6027\u6587\u4ef6<\/td>\n\u300a\u5173\u4e8e\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u9002\u7528\u7b80\u6613\u7a0b\u5e8f\u6709\u5173\u4e8b\u9879\u7684\u516c\u544a\u300b<\/td>\n\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u516c\u544a2021\u5e74\u7b2c24\u53f7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

APA\u7c7b\u578b<\/h2>\n
    \n
  1. \u5355\u8fb9APA<\/strong>: \u4ec5\u6d89\u53ca\u4e2d\u56fd\u7a0e\u52a1\u673a\u5173\u4e0e\u7eb3\u7a0e\u4eba<\/li>\n
  2. \u53cc\u8fb9APA<\/strong>: \u6d89\u53ca\u4e2d\u56fd\u7a0e\u52a1\u673a\u5173\u3001\u7eb3\u7a0e\u4eba\u53ca\u7a0e\u6536\u534f\u5b9a\u7f14\u7ea6\u5bf9\u65b9<\/li>\n
  3. \u591a\u8fb9APA<\/strong>: \u6d89\u53ca\u4e24\u4e2a\u6216\u4ee5\u4e0a\u7a0e\u6536\u534f\u5b9a\u7f14\u7ea6\u5bf9\u65b9<\/li>\n<\/ol>\n

    \u7533\u8bf7\u95e8\u69db\u548c\u6761\u4ef6<\/h2>\n
      \n
    • \u91d1\u989d\u95e8\u69db<\/strong>: \u5e74\u5ea6\u5173\u8054\u4ea4\u6613 \u2265 4000\u4e07\u5143\u4eba\u6c11\u5e01<\/strong>(\u524d3\u4e2a\u5e74\u5ea6\u6bcf\u5e74\u5ea6)<\/li>\n
    • \u5408\u89c4\u6761\u4ef6<\/strong>: \u4f9d\u6cd5\u5c65\u884c\u5173\u8054\u7533\u62a5\u4e49\u52a1<\/li>\n
    • \u540c\u671f\u8d44\u6599<\/strong>: \u6309\u89c4\u5b9a\u51c6\u5907\u3001\u4fdd\u5b58\u548c\u63d0\u4f9b<\/li>\n<\/ul>\n

      \u7533\u8bf7\u6d41\u7a0b\uff086\u9636\u6bb5\uff09<\/h2>\n
      \n\n\n\n\n\n\n\n\n\n\n
      \u9636\u6bb5<\/th>\n\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n
      1. \u9884\u5907\u4f1a\u8c08<\/td>\n\u4f01\u4e1a\u63d0\u51fa\u9884\u5907\u4f1a\u8c08\u7533\u8bf7,\u8ba8\u8bbaAPA\u76f8\u5173\u4e8b\u9879<\/td>\n<\/tr>\n
      2. \u8c08\u7b7e\u610f\u5411<\/td>\n\u4f01\u4e1a\u63d0\u4ea4\u300a\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u8c08\u7b7e\u610f\u5411\u4e66\u300b<\/td>\n<\/tr>\n
      3. \u5206\u6790\u8bc4\u4f30<\/td>\n\u7a0e\u52a1\u673a\u5173\u5f00\u5c55\u5206\u6790\u8bc4\u4f30,\u529f\u80fd\u98ce\u9669\u5b9e\u5730\u8bbf\u8c08<\/td>\n<\/tr>\n
      4. \u6b63\u5f0f\u7533\u8bf7<\/td>\n\u4f01\u4e1a\u63d0\u4ea4\u6b63\u5f0f\u7533\u8bf7\u53ca\u76f8\u5173\u6750\u6599<\/td>\n<\/tr>\n
      5. \u534f\u5546\u7b7e\u7f72<\/td>\n\u7a0e\u52a1\u673a\u5173\u4e0e\u4f01\u4e1a(\u53ca\u7f14\u7ea6\u5bf9\u65b9)\u534f\u5546\u5e76\u7b7e\u7f72APA<\/td>\n<\/tr>\n
      6. \u76d1\u63a7\u6267\u884c<\/td>\n\u7a0e\u52a1\u673a\u5173\u5bf9APA\u6267\u884c\u60c5\u51b5\u8fdb\u884c\u76d1\u63a7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
      \n

      \u7b80\u6613\u7a0b\u5e8f<\/strong>(2021\u5e74\u7b2c24\u53f7\u516c\u544a): \u5c06\u5355\u8fb9APA\u7b80\u5316\u4e3a3\u9636\u6bb5(\u7533\u8bf7\u8bc4\u4f30\u2192\u534f\u5546\u7b7e\u7f72\u2192\u76d1\u63a7\u6267\u884c),\u7a0e\u52a1\u673a\u517390\u65e5\u5185\u5b8c\u6210\u8bc4\u4f30\u3002<\/p>\n<\/blockquote>\n

      \u9002\u7528\u5e74\u5ea6\u548c\u8ffd\u6eaf<\/h2>\n
        \n
      • APA\u9002\u7528\u4e8e3\u81f35\u4e2a\u5e74\u5ea6\u7684\u5173\u8054\u4ea4\u6613<\/li>\n
      • \u8ffd\u6eaf\u9002\u7528\u4ee5\u524d\u5e74\u5ea6,\u8ffd\u6eaf\u671f\u6700\u957f\u4e3a10\u5e74<\/strong><\/li>\n
      • APA\u8c08\u7b7e\u4e0d\u5f71\u54cd\u7a0e\u52a1\u673a\u5173\u5bf9\u4e0d\u9002\u7528APA\u5e74\u5ea6\u7684\u8c03\u67e5\u8c03\u6574<\/li>\n<\/ul>\n

        \u7eed\u7b7e<\/h2>\n
          \n
        • APA\u6267\u884c\u671f\u6ee1\u540e\u81ea\u52a8\u5931\u6548<\/strong><\/li>\n
        • \u7eed\u7b7e\u5e94\u5728\u671f\u6ee1\u4e4b\u65e5\u524d90\u65e5\u5185<\/strong>\u63d0\u51fa<\/li>\n
        • \u9700\u63d0\u4ea4\u300a\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392\u7eed\u7b7e\u7533\u8bf7\u4e66\u300b\u548c\u6267\u884c\u60c5\u51b5\u62a5\u544a<\/li>\n<\/ul>\n

          \u4e2d\u56fdAPA\u7edf\u8ba1\uff082005-2024\u5e74\uff09<\/h2>\n
          \n\n\n\n\n\n\n\n\n
          \u6307\u6807<\/th>\n\u6570\u636e<\/th>\n<\/tr>\n<\/thead>\n
          \u7d2f\u8ba1\u7b7e\u7f72APA<\/td>\n335\u4f8b<\/strong><\/td>\n<\/tr>\n
          \u5355\u8fb9APA<\/td>\n165\u4f8b<\/td>\n<\/tr>\n
          \u53cc\u8fb9APA<\/td>\n170\u4f8b(\u5360\u6bd450.7%,\u9996\u6b21\u8d85\u8d8a\u5355\u8fb9)<\/td>\n<\/tr>\n
          2024\u5e74\u7b7e\u7f72<\/td>\n39\u4f8b(\u5355\u8fb912\u4f8b,\u53cc\u8fb927\u4f8b)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
          \n

          2024\u5e74\u62a5\u544a\u663e\u793a\u53cc\u8fb9APA\u7d2f\u8ba1\u9996\u6b21\u8d85\u8d8a\u5355\u8fb9APA,\u53cd\u6620\u8de8\u56fd\u4f01\u4e1a\u5bf9\u53cc\u8fb9\u786e\u5b9a\u6027\u7684\u9700\u6c42\u589e\u957f\u3002<\/p>\n<\/blockquote>\n

          \u56fd\u9645APA\u5bf9\u6bd4<\/h2>\n
          \n\n\n\n\n\n\n\n\n
          \u56fd\u5bb6<\/th>\n\u5355\u8fb9APA<\/th>\n\u53cc\u8fb9APA<\/th>\n\u7d2f\u8ba1\u7b7e\u7f72(\u622a\u81f32024)<\/th>\n<\/tr>\n<\/thead>\n
          \u4e2d\u56fd<\/td>\n\u662f<\/td>\n\u662f<\/td>\n335\u4f8b(2005-2024)<\/td>\n<\/tr>\n
          \u7f8e\u56fd<\/td>\n\u662f<\/td>\n\u662f<\/td>\n2,566\u4f8b(1991-2024)<\/td>\n<\/tr>\n
          \u65e5\u672c<\/td>\n\u662f<\/td>\n\u662f<\/td>\nBAPA\u4e3a\u4e3b(2024\u8d22\u5e74194\u4ef6\u7ed3\u6848)<\/td>\n<\/tr>\n
          \u5fb7\u56fd<\/td>\n\u5426<\/td>\n\u662f<\/td>\n\u4ec5\u53cc\u8fb9\/\u591a\u8fb9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

          \u7f8e\u56fdAPA\u8d39\u7528(2024\u5e74\u8d77)<\/h3>\n
            \n
          • \u521d\u59cbAPA: $121,600<\/li>\n
          • \u7eed\u7b7eAPA: $65,900<\/li>\n
          • \u5c0f\u578bAPA: $57,500<\/li>\n<\/ul>\n

            APA\u4e0eBEPS Action 14(MAP)\u7684\u5173\u7cfb<\/h2>\n
              \n
            1. APA\u662fMAP\u7684\u5ef6\u4f38<\/strong>: \u53cc\u8fb9\/\u591a\u8fb9APA\u901a\u5e38\u5728\u7a0e\u6536\u534f\u5b9a\u7b2c25\u6761(MAP)\u6846\u67b6\u4e0b\u7b7e\u7f72<\/li>\n
            2. APA\u662f\u9884\u9632\u6027\u5de5\u5177<\/strong>: \u5728\u4ea4\u6613\u53d1\u751f\u524d\u786e\u5b9a\u5b9a\u4ef7\u65b9\u6cd5,\u9884\u9632\u4e89\u8bae<\/li>\n
            3. BEPS Action 14\u63a8\u8350\u53cc\u8fb9APA<\/strong>: \u5c06\u53cc\u8fb9APA\u9879\u76ee\u5217\u4e3a\u6700\u4f73\u5b9e\u8df5<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"

              \u4e2d\u56fdAPA\u7a0b\u5e8f\u52066\u9636\u6bb5(\u9884\u5907\u4f1a\u8c08\u2192\u8c08\u7b7e\u610f\u5411\u2192\u5206\u6790\u8bc4\u4f30\u2192\u6b63\u5f0f\u7533\u8bf7\u2192\u534f\u5546\u7b7e\u7f72\u2192\u76d1\u63a7\u6267\u884c),\u9002\u7528\u4e8e\u5e74\u5ea6\u5173\u8054\u4ea4\u6613\u22654000\u4e07\u5143\u7684\u4f01\u4e1a\u3002\u622a\u81f32024\u5e74\u7d2f\u8ba1\u7b7e\u7f72335\u4f8b,\u53cc\u8fb9APA\u9996\u6b21\u8d85\u8d8a\u5355\u8fb9APA\u3002<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-53","post","type-post","status-publish","format-standard","hentry","category-6"],"_links":{"self":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/53","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/comments?post=53"}],"version-history":[{"count":2,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/53\/revisions"}],"predecessor-version":[{"id":65,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/53\/revisions\/65"}],"wp:attachment":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/media?parent=53"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/categories?post=53"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/tags?post=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}