{"id":1209,"date":"2021-02-24T13:32:29","date_gmt":"2021-02-24T13:32:29","guid":{"rendered":"http:\/\/box2091.temp.domains\/~jjjcanad\/cn\/?p=1209"},"modified":"2021-09-02T04:07:53","modified_gmt":"2021-09-02T04:07:53","slug":"work-space-in-the-home-expense","status":"publish","type":"post","link":"https:\/\/www.jjjcanada.com\/cn\/blog\/work-space-in-the-home-expense\/","title":{"rendered":"\u52a0\u62ff\u5927\u5728\u5bb6\u529e\u516c\u9000\u7a0e\u7533\u8bf7\u653b\u7565\uff1a\u54ea\u4e9b\u652f\u51fa\u53ef\u4ee5\u62b5\u7a0e\uff1f"},"content":{"rendered":"<p>\u75ab\u60c5\u4e4b\u4e0b\uff0c\u5728\u5bb6\u529e\u516c\u5df2\u7ecf\u6210\u4e86\u65b0\u5e38\u6001\u3002\u5f88\u591a\u4eba\u90fd\u5173\u5fc3\u54ea\u4e9b\u652f\u51fa\u53ef\u4ee5\u62b5\u7a0e\u5462\uff1f\u6211\u4eec\u4eca\u5929\u5c31\u6765\u804a\u804a\u8fd9\u4e2a\u8bdd\u9898\u3002<\/p>\n<h2>\u5728\u5bb6\u529e\u516c\u9000\u7a0e\u9700\u8981\u6ee1\u8db3\u7684\u6761\u4ef6<\/h2>\n<p><span style=\"font-weight: 400;\">\u4e00\u9879\u652f\u51fa\u7528\u6765\u62b5\u7a0e\u9700\u8981\u8981<\/span><span style=\"font-weight: 400;\">\u4ee5\u4e0b5\u70b9\u8981\u6c42\uff1a<\/span><!--more--><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e00\uff0c\u6ee1\u8db3\u4e8e\u4ee5\u4e0b\u4e24\u70b9\u4e2d\u7684\u4e00\u70b9\uff1a<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\"><strong>\u60c5\u51b5\u4e00<\/strong>\uff1a<\/span><span style=\"font-weight: 400;\">\u56e0\u4e3aCOVID-19\uff0c\u5f00\u59cb\u4ece\u5bb6\u91cc\u5de5\u4f5c\u3002\u5982\u679c\u6ca1\u6709\u5f3a\u5236\u8981\u6c42\u5728\u5bb6\u91cc\u5de5\u4f5c\uff0c\u800c\u4f60\u7684\u96c7\u4e3b\u9009\u62e9\u8ba9\u4f60\u5728\u5bb6\u91cc\u5de5\u4f5c\u56e0\u4e3aCOVID-19\uff0c CRA\u4f1a\u8ba4\u4e3a\u4f60\u5728\u5bb6\u4e2d\u5de5\u4f5c\u662f\u56e0\u4e3aCOVID-19\u3002<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u6216\u8005<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u60c5\u51b5\u4e8c\uff1a\u4f60\u7684\u96c7\u4e3b\u8981\u6c42\u4f60\u5728\u5bb6\u4e2d\u5de5\u4f5c \uff08\u53ef\u4ee5\u4e0d\u662femployment contract\u4e2d\u7684\uff0c\u53ef\u4ee5\u662f\u4e00\u4e2awritten or verbal agreement\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e8c\uff0c\u60a8\u9700\u8981\u652f\u4ed8\u4e0e\u5bb6\u4e2d\u5de5\u4f5c\u7a7a\u95f4\u76f8\u5173\u7684\u8d39\u7528<\/span><\/p>\n<p style=\"padding-left: 40px;\"><i><span style=\"font-weight: 400;\">\u5982\u679c\u5982\u679c\u60a8\u7684\u96c7\u4e3b\u5df2\u62a5\u9500\u60a8\u7684\u90e8\u5206\u5bb6\u5ead\u529e\u516c\u8d39\u7528\uff0c\u90a3\u8be5\u8d39\u7528\u4f1a\u600e\u4e48\u6837\uff1f<\/span><\/i><\/p>\n<p style=\"padding-left: 40px;\"><i><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7b26\u5408\u8d44\u683c\u6761\u4ef6\uff0c\u60a8\u4ecd\u7136\u53ef\u4ee5\u4f7f\u7528\u8be6\u7ec6\u65b9\u6cd5\uff0c\u4f46\u60a8\u4e0d\u80fd\u62a5\u9500\u4efb\u4f55\u8d39\u7528\uff0c\u8fd9\u4e9b\u8d39\u7528\u5df2\u7ecf\u6216\u5c06\u4f1a\u7531\u60a8\u7684\u96c7\u4e3b\u62a5\u9500\u3002<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u4ee5\u4e0b\u60c5\u51b5\u4e4b\u4e00\u9002\u7528\uff1a(one of the following applies:)<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u60c5\u51b5\u4e00\uff1a \u4f60\u7684<\/span><span style=\"font-weight: 400;\">\u5de5\u4f5c\u7a7a\u95f4<\/span><span style=\"font-weight: 400;\">\u662f\u60a8\u4e3b\u8981\uff08\u8d85\u8fc7 50{499c82a593726150051c822afdd3e2103fd960010738fe977074f2312913b0bc} \u7684\u65f6\u95f4\uff09\u8fde\u7eed\u81f3\u5c11\u56db\u5468\u5de5\u4f5c\u7684\u5730\u65b9\u3002\u671f\u95f4\u53ef\u4ee5\u8d85\u8fc7\u4e00\u4e2a\u6708\u3002<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u7a7a\u95f4\u7684\u5b9a\u4e49\uff08\u4e24\u79cd\uff09\uff1a<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u79cd\uff1a\u516c\u5171\uff08\u5171\u4eab\uff09\u533a\u57df\uff1a(common shared area)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u516c\u5171\u533a\u57df\u662f\u9664\u4e86\u60a8\u7684\u5de5\u4f5c\u4e4b\u5916\u5177\u6709\u5176\u4ed6\u7528\u9014\u7684\u7a7a\u95f4\uff08\u4f8b\u5982\uff0c\u5728\u53a8\u623f\u9910\u684c\u4e0a\u5de5\u4f5c\u6216\u4f7f\u7528\u5bb6\u5ead\u7535\u8111\u5ba4\uff09\u3002<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u79cd\uff1a\u6307\u5b9a\u623f\u95f4 (designated room)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u6307\u5b9a\u623f\u95f4\u4ec5\u7528\u4e8e\u60a8\u7684\u5de5\u4f5c\uff08\u4f8b\u5982\uff0c\u7a7a\u4f59\u623f\u95f4\uff09\u3002<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u60c5\u51b5\u4e8c\uff1a \u60a8\u53ea\u5229\u7528\u5de5\u4f5c\u7a7a\u95f4\u8d5a\u53d6\u5c31\u4e1a\u6536\u5165\u3002\u60a8\u8fd8\u5fc5\u987b\u5b9a\u671f\u548c\u6301\u7eed\u5730\u4f7f\u7528\u5b83\uff0c\u5728\u505a\u60a8\u7684\u5de5\u4f5c\u65f6\u4e0e\u5ba2\u6237\u3001\u5ba2\u6237\u6216\u5176\u4ed6\u4eba\u4f1a\u9762\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u56db\uff0c\u60a8\u7684\u8d39\u7528\u76f4\u63a5\u7528\u4e8e\u60a8\u7684\u5de5\u4f5c<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c\u4e94\uff0c\u4ee5\u4e0b\u60c5\u51b5\u4e4b\u4e00\u9002\u7528\uff1a<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u60c5\u51b5\u4e00\uff1a\u60a8\u62e5\u6709\u60a8\u96c7\u4e3b\u7684 T2200S \u8868\u683c T2200S \u7684\u5df2\u586b\u5199\u548c\u7b7e\u540d\u526f\u672c\uff0c\u8be5\u8868\u683c\u4e3a\u5728\u5bb6\u5de5\u4f5c\u7684\u5c31\u4e1a\u6761\u4ef6\u58f0\u660e<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u6216\u8005<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\u60c5\u51b5\u4e8c\uff1a\u60a8\u62e5\u6709\u96c7\u4e3b\u586b\u5199\u5e76\u7b7e\u540d\u7684 T2200 \u8868\u683c\uff0c\u300a\u5c31\u4e1a\u6761\u4ef6\u58f0\u660e\u300b<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">\uff08\u6ce8\u610f\uff1a<\/span><span style=\"font-weight: 400;\">\u60a8\u4e0d\u80fd\u62a5\u9500\u4efb\u4f55\u7531\u60a8\u7684\u96c7\u4e3b\u5df2\u7ecf\u6216\u5c06\u62a5\u9500\u7684\u8d39\u7528\u3002\u4fdd\u7559\u8868\u683c T2200S \u6216 T2200 \u8868\u683c\u7684\u526f\u672c\uff0c\u4ee5\u9632\u6211\u4eec\u8981\u6c42\u67e5\u770b\u3002\uff09<\/span><\/p>\n<h2>\u5728\u5bb6\u529e\u516c\u54ea\u4e9b\u652f\u51fa\u53ef\u4ee5\u9000\u7a0e\uff1f<\/h2>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7b26\u5408\u8d44\u683c\u6761\u4ef6\uff0c\u60a8\u53ef\u4ee5\u62a5\u9500\u4e0e\u5bb6\u4e2d\u5de5\u4f5c\u7a7a\u95f4\u4f7f\u7528\u76f8\u5173\u7684\u90e8\u5206\u8d39\u7528\u3002\u9500\u552e\u8d27\u7269\u6216\u8c08\u5224\u5408\u540c\u7684\u4f63\u91d1\u5458\u5de5(commission employees) (\u901a\u5e38\u5176 T4 \u5355\u4e0a\u6709\u65b9\u6846 42 \u4e2d\u7684\u6536\u5165\u91d1\u989d\uff09\uff0c\u53ef\u4ee5\u62a5\u9500\u53d7\u85aa\u5458\u5de5\u65e0\u6cd5\u62a5\u9500\u7684\u4e00\u4e9b\u8d39\u7528\u3002<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6240\u6709\u53d7\u85aa\u5458\u5de5\u548c\u4f63\u91d1\u5458\u5de5\u90fd\u53ef\u4ee5\u62a5\u9500<\/span><\/p>\n<p><span style=\"font-weight: 400;\">All salaried employees and commission employees can claim<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f63\u91d1\u5458\u5de5\u4e5f\u53ef\u4ee5\u62a5\u9500<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Commission employees can also claim<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u529b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6696\u6c14<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c34<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c34\u7535\u8d39\u90e8\u5206\uff08\u7535\u8d39\u3001\u6696\u6c14\u8d39\u548c\u6c34\u8d39\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4e92\u8054\u7f51\u63a5\u5165\u8d39 (home internet access fees)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ef4\u62a4\u548c\u5c0f\u7ef4\u4fee\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79df\u91d1\u652f\u4ed8\u7684\u623f\u5b50\u6216\u516c\u5bd3\uff0c\u4f60\u4f4f\u7684\u5730\u65b9<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4fdd\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u4ea7\u7a0e\/\u5730\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79df\u8d41\u4e0e\u6536\u5165\u4f63\u91d1\u6536\u5165\u5408\u7406\u76f8\u5173\u7684\u624b\u673a\u3001\u8ba1\u7b97\u673a\u3001\u7b14\u8bb0\u672c\u7535\u8111\u3001\u5e73\u677f\u7535\u8111\u3001\u4f20\u771f\u673a\u7b49<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4e0d\u80fd\u62a5\u9500\u7684\u6b3e\u9879\uff1acannot be claimed\u00a0<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u63ed\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u91d1\u6309\u63ed\u4ed8\u6b3e (principal mortgage payments)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u4e92\u8054\u7f51\u8fde\u63a5\u8d39(home internet connect fees)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5177<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u652f\u51fa\uff08\u66f4\u6362\u7a97\u6237\u3001\u5730\u677f\u3001\u7089\u5b50\u7b49\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5899\u9762\u88c5\u9970<\/span><\/li>\n<\/ul>\n<p><b>\u529e\u516c\u7528\u54c1\u548c\u7535\u8bdd\u8d39\u7528: Office supplies and phone expense\u00a0<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u96c7\u4e3b\u8981\u6c42\u60a8\u652f\u4ed8\u529e\u516c\u7528\u54c1\u6216\u67d0\u4e9b\u7535\u8bdd\u8d39\u7528\uff0c\u60a8\u53ef\u4ee5\u62a5\u9500\u8fd9\u4e9b\u8d39\u7528\u3002\u867d\u7136\u60a8\u53ef\u4ee5\u62a5\u9500\u8fd9\u4e9b\u8d39\u7528\uff0c\u4f46\u5b83\u4eec\u4e0e\u60a8\u5bb6\u4e2d\u7684\u4f53\u529b\u52b3\u52a8\u7a7a\u95f4\u65e0\u5173\u3002\u4ed6\u4eec\u5728\u8868\u683cT777S\u6216\u8868\u683cT777\u7684\u4e0d\u540c\u90e8\u5206\u7d22\u8d54\u3002<\/span><\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u54ea\u4e9b\u53ef\u4ee5\u88ab\u62a5\u9500<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76f4\u63a5\u6267\u884c\u4f5c\u4e1a\u65f6\u5df2\u7528\u7684\u529e\u516c\u7528\u54c1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53ef\u4ee5\u62a5\u9500\u591a\u5c11<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u60a8\u53ea\u80fd\u62a5\u9500\u7528\u4e8e\u5de5\u4f5c\u7684\u8d39\u7528\u6216\u90e8\u5206\u8d39\u7528<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u4e9b\u5e38\u89c1\u529e\u516c\u7528\u54c1 \uff08\u53ef\u4ee5\u88ab\u62a5\u9500\u7684\uff09<\/span><\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u53d7\u85aa\u5458\u5de5(salaried employees)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9500\u552e\u5458\u5de5(commissioned employees)<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">\u8ba1\u7b97\u673a\u3001\u7b14\u8bb0\u672c\u7535\u8111\u6216\u5e73\u677f\u7535\u8111 &#8211; \u79df\u8d41<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4fe1\u5c01<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fe1\u5c01<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">\u4f20\u771f\u673a &#8211; \u79df\u8d41<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6587\u4ef6\u5939<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6587\u4ef6\u5939<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8367\u5149\u7b14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8367\u5149\u7b14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u58a8\u76d2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u58a8\u76d2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b14\u8bb0\u672c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b14\u8bb0\u672c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56de\u5f62\u9488\u6216\u6d3b\u9875\u5939<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56de\u5f62\u9488\u6216\u6d3b\u9875\u5939<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7b14\u548c\u94c5\u7b14<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b14\u548c\u94c5\u7b14<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6253\u5370\u7eb8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6253\u5370\u7eb8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7eb8\uff08\u4f8b\u5982\uff1a\u56fe\u7eb8\u3001\u8ffd\u8e2a\u7eb8\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7eb8\uff08\u4f8b\u5982\uff1a\u56fe\u7eb8\u3001\u8ffd\u8e2a\u7eb8\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u90ae\u7968\u6216\u90ae\u8d44<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u90ae\u7968\u6216\u90ae\u8d44<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6587\u5177<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6587\u5177<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4fbf\u5229\u8d34<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fbf\u5229\u8d34<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u78b3\u7c89<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u78b3\u7c89<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"font-weight: 400;\">\u4e00\u4e9b\u5e38\u89c1\u529e\u516c\u7528\u5177\u4e0d\u80fd\u62a5\u9500<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u84dd\u5149\u773c\u955c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u6587\u5305<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u5668\u00b7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6210\u672c\u9650\u989d \uff08cca\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6905\u5b50<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5145\u7535\u7ebf\u548c\u8fde\u63a5\u7ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5496\u5561\u7528\u54c1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u8111\u663e\u793a\u5668<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u8111\u9f20\u6807<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u8111\uff0c\u7b14\u8bb0\u672c\u7535\u8111\u6216\u8005\u5e73\u677f\u7535\u8111\u7bb1\u6216\u8005\u5305<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u8111\uff0c \u7b14\u8bb0\u672c\u7535\u8111\u6216\u5e73\u677f\u7535\u8111\u4fdd\u62a4\u8ba1\u5212<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u7684\u7535\u8111\uff0c\u7b14\u8bb0\u672c\u7535\u8111\u6216\u8005\u5e73\u677f\u7535\u8111\u2018<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u684c\u5b50<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u623f\u52a0\u70ed\u5668\u6216\u98ce\u6247<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u4f53\u5de5\u7a0b\u5b66\u68c0\u67e5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b26\u5408\u4eba\u4f53\u5de5\u7a0b\u5b66\u7684\u811a\u90e8\u4f11\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u90e8\u786c\u5f0f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f20\u771f\u673a- \u8d2d\u4e70<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5783\u573e\u6216\u56de\u6536\u7ad9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fe\u5f62\u8bbe\u5907<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8033\u673a\u6216\u8033\u673a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u690d\u7269<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u952e\u76d8\u6216\u65e0\u7ebf\u952e\u76d8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u706f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9ea6\u514b\u98ce<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9f20\u6807\u57ab<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7ebf\u8ba2\u9605<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u788e\u7eb8\u673a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u6e90\u68d2\u6216\u6d6a\u6d8c\u4fdd\u62a4\u5668<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6253\u5370\u673a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529e\u516c\u5ba4\u5730\u677f\u9632\u62a4\u57ab<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8def\u7531\u5668\u8d2d\u4e70<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u7bb1\u3001\u9501\u7bb1\u6216\u9501<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u626b\u63cf\u4eea<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u667a\u80fd\u626c\u58f0\u5668<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f6f\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u626c\u58f0\u5668<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u79cd\u6253\u5370\u673a\uff08\u4f8b\u5982\uff1a\u5927\u6bd4\u4f8b\u3001\u9ad8\u5206\u8fa8\u7387\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u50a8\u5bb9\u5668\u6216\u673a\u67dc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u89c6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">USB \u9a71\u52a8\u5668<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bed\u97f3\u52a9\u624b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f51\u7edc\u6444\u50cf\u5934<\/span><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u8bdd\u6d88\u8d39<\/span><\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9879\u76ee<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u662f\u5426\u53ef\u4ee5\u62b5\u6d88<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u57fa\u7840\u8ba1\u5212\uff08\u5206\u949f\u3001\u6d41\u91cf\u6570\u636e\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2022 \u662f\u7684\uff0c\u5982\u679c\u6240\u6709\u6761\u4ef6\u90fd\u6ee1\u8db3\u9886\u85aa\u5458\u5de5\u548c\u59d4\u6258\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6761\u4ef6\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2022 \u8ba1\u5212\u7684\u6210\u672c\u662f\u5408\u7406\u7684\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2022 \u8ba1\u5212\u6210\u672c\u5728\u5c31\u4e1a\u548c\u4e2a\u4eba\u4f7f\u7528\u4e4b\u95f4\u5408\u7406\u5206\u644a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2022 \u60a8\u53ef\u4ee5\u663e\u793a\u60a8\u76f4\u63a5\u5728\u5c65\u884c\u96c7\u4f63\u804c\u8d23\u65f6\u4f7f\u7528\u7684\u8702\u7a9d\u7f51\u7edc\u5206\u949f\u6570\u6216\u6570\u636e\uff08\u4ee5\u53ca\u5206\u949f\u6570\u6216\u6570\u636e\u7684\u6210\u672c\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u624b\u673a\u58f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5426<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8fde\u63a5\u6216\u8bb8\u53ef\u8d39\u7528<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5426<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u79df\u8d41<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ea\u5bf9\u4e8eCommission\u5458\u5de5\u662f\u53ef\u4ee5\u7684<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4fdd\u62a4\u8ba1\u5212<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5426<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d2d\u4e70\u65b0\u7535\u8bdd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5426<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u957f\u9014\u7535\u8bdd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u662f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9646\u7ebf\u7535\u8bdd\u8d39<\/span><\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9879\u76ee<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u662f\u5426\u80fd\u88ab\u62b5\u6d88<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7528\u4e8e\u5de5\u4f5c\u7684\u957f\u9014\u7535\u8bdd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u662f<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6bcf\u6708\u57fa\u672c\u5bb6\u5ead\u7535\u8bdd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5426<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><b>\u5bb6\u5ead\u5de5\u4f5c\u7a7a\u95f4\u8d39\u7528\u7684\u9650\u5236 <\/b><\/h2>\n<p><b>(limitations on work-space-in-the-home expense)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u4ee5\u4e0b\u65f6\u95f4\uff1a\u60a8\u53ef\u4ee5\u62a5\u9500\u7684\u5bb6\u7528\u5de5\u4f5c\u7a7a\u95f4\u8d39\u7528\u662f\u6709\u9650\u7684\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u60a8\u4e00\u5e74\u53ea\u6709\u4e00\u90e8\u5206\u65f6\u95f4\u5728\u5bb6\u5de5\u4f5c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u60a8\u53ea\u80fd\u62a5\u9500\u60a8\u5728\u5bb6\u5de5\u4f5c\u4e00\u5e74\u4e2d\u652f\u4ed8\u7684\u8d39\u7528\u3002\u60a8\u4e0d\u80fd\u62a5\u9500\u5168\u5e74\u652f\u4ed8\u7684\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u60a8\u6709\u591a\u79cd\u6536\u5165\u6765\u6e90\uff1a\u60a8\u53ea\u80fd\u4ece\u4e0e\u652f\u51fa\u76f8\u5173\u7684\u6536\u5165\u4e2d\u62a5\u9500\u5de5\u4f5c\u7a7a\u95f4\u5bb6\u5ead\u8d39\u7528\uff0c\u800c\u4e0d\u80fd\u4ece\u4efb\u4f55\u5176\u4ed6\u6536\u5165\u4e2d\u62a5\u9500\u5de5\u4f5c\u7a7a\u95f4\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f60\u7684\u5f00\u652f\u8d85\u8fc7\u4f60\u7684\u6536\u5165:\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u60a8\u53ef\u4ee5\u7533\u8bf7\u7684\u5728\u5bb6\u5de5\u4f5c\u7a7a\u95f4\u7684\u8d39\u7528\u91d1\u989d\u4ec5\u9650\u4e8e\u6263\u9664\u6240\u6709\u5176\u4ed6\u96c7\u4f63\u8d39\u7528\u540e\u7559\u4e0b\u7684\u5c31\u4e1a\u6536\u5165\u91d1\u989d\u3002\u8fd9\u610f\u5473\u7740\u60a8\u4e0d\u80fd\u4f7f\u7528\u5de5\u4f5c\u7a7a\u95f4\u5728\u5bb6\u91cc\u7684\u8d39\u7528\u9020\u6210\u6216\u589e\u52a0\u5c31\u4e1a\u635f\u5931\u3002\u5982\u679c\u60a8\u65e0\u6cd5\u62a5\u9500\u8be5\u5e74\u5ea6\u7684\u6240\u6709\u5de5\u4f5c\u7a7a\u95f4\u5728\u5bb6\u7684\u8d39\u7528\uff0c\u60a8\u53ef\u4ee5\u7ed3\u8fd8\u8fd9\u4e9b\u8d39\u7528\u3002\u53ea\u8981\u60a8\u62a5\u544a\u6765\u81ea\u540c\u4e00\u96c7\u4e3b\u7684\u6536\u5165\uff0c\u60a8\u5c31\u53ef\u4ee5\u5728\u6765\u5e74\u62a5\u9500\u8fd9\u4e9b\u8d39\u7528\u3002\u4f46\u662f\uff0c\u60a8\u4e0d\u80fd\u901a\u8fc7\u627f\u62c5\u5728\u5bb6\u7684\u5de5\u4f5c\u7a7a\u95f4\u6765\u9020\u6210\u6216\u589e\u52a0\u5c31\u4e1a\u635f\u5931\u3002<\/span><\/li>\n<li 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