{"id":1002,"date":"2022-07-28T19:29:43","date_gmt":"2022-07-28T19:29:43","guid":{"rendered":"https:\/\/www.bqcpas.com\/?p=1002"},"modified":"2022-07-28T19:44:48","modified_gmt":"2022-07-28T19:44:48","slug":"1002","status":"publish","type":"post","link":"https:\/\/www.bqcpas.com\/2022\/07\/28\/1002\/","title":{"rendered":"2022\u5e74\u56fd\u9645\u7559\u5b66\u751f\u5728\u7f8e\u56fd\u7684\u62a5\u7a0e\u987b\u77e5"},"content":{"rendered":"<p>\u6bcf\u5e74\u4ece2\u6708\u4efd\u5f00\u59cb\uff0c\u5168\u7f8e\u56fd\u7684\u4eba\u90fd\u4f1a\u4e3a\u4e00\u4ef6\u4e8b\u60c5\u800c\u5fd9\u788c\uff0c\u90a3\u4fbf\u662f\u62a5\u7a0e\u3002\u4e00\u822c\u800c\u8a00\u62a5\u7a0e\u7684\u622a\u6b62\u65e5\u671f\u4e3a\u6bcf\u5e74\u76844\u670815\u65e5\uff0c\u5982\u679c\u521a\u597d\u8fd9\u4e00\u5929\u78b0\u4e0a\u662f\u8282\u5047\u65e5\uff0c\u90a3\u4e48\u7533\u62a5\u622a\u6b62\u65e5\u671f\u5c31\u4f1a\u81ea\u52a8\u9012\u5ef6\u5230\u4e0b\u4e00\u4e2a\u5de5\u4f5c\u65e5\u3002\u6bd4\u5982\u4eca\u5e74\u521a\u521a\u8fc7\u53bb\u7684\u7a0e\u5b63\u622a\u6b62\u65e5\u671f\u662f4\u670818\u65e5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5bf9\u4e8e\u56fd\u9645\u5b66\u751f\u800c\u8a00\uff0c\u56e0\u4e3a\u4e0d\u719f\u6089\u7f8e\u56fd\u7684\u62a5\u7a0e\u6d41\u7a0b\uff0c\u6240\u4ee5\u63d0\u8d77\u62a5\u7a0e\u4f1a\u8ba9\u5f88\u591a\u7684\u5c0f\u4f19\u4f34\uff0c\u5c24\u5176\u662f\u521a\u6765\u7f8e\u56fd\u7684\u5c0f\u4f19\u4f34\u4eec\u611f\u5230\u56f0\u60d1\u548c\u5934\u75db\u3002\u6587\u4e2d\u63a5\u4e0b\u6765\u4f1a\u8be6\u7ec6\u5217\u4e3e\u7559\u5b66\u751f\u7ecf\u5e38\u63d0\u51fa\u7684\u62a5\u7a0e\u95ee\u9898\u5e76\u8fdb\u884c\u8be6\u7ec6\u89e3\u7b54\uff0c\u5e0c\u671b\u80fd\u591f\u5bf9\u5927\u5bb6\u6709\u6240\u5e2e\u52a9\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol>\n<li><strong> \u7559\u5b66\u751f\u5728\u7f8e\u7559\u5b66\u671f\u95f4\u662f\u5426\u9700\u8981\u62a5\u7a0e\uff1f<\/strong><\/li>\n<\/ol>\n<p>\u7b80\u77ed\u7684\u7b54\u6848\u662f<strong><span style=\"color: #0000ff;\">\u9700\u8981<\/span><\/strong>\u3002\u5916\u56fd\u7559\u5b66\u751f\uff08F\u3001J\u3001M\u3001Q\u7b7e\u8bc1\uff09\uff0c\u6216\u662f\u5916\u56fd\u5b66\u8005\uff08J\u3001Q\u7b7e\u8bc1\uff09\uff0c\u6682\u5c45\u7f8e\u56fd\u671f\u95f4\uff0c\u90fd\u5fc5\u987b\u5411IRS\u7533\u62a5\u81ea\u5df1\u7684\u7a0e\u52a1\u60c5\u51b5\u3002\u5b66\u751f\/\u5b66\u8005\u7684\u6536\u5165\u91d1\u989d\u7684\u591a\u5c11\u5e76\u4e0d\u662f\u5224\u65ad\u662f\u5426\u9700\u8981\u62a5\u7a0e\u7684\u6807\u51c6\uff0c\u6362\u53e5\u8bdd\u8bf4\u65e0\u8bba\u6536\u5165\u591a\u5c11\u90fd\u9700\u8981\u62a5\u7a0e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f88\u591a\u7559\u5b66\u751f\u53ef\u80fd\u4f1a\u9519\u8bef\u5730\u8ba4\u4e3a\u81ea\u5df1\u6536\u5165\u5c11\uff0c\u6216\u8005\u5c0f\u4e8e\u4e00\u4e2a\u6700\u4f4e\u6536\u5165\u91d1\u989d\uff0c\u5c31\u4e0d\u7528\u62a5\u7a0e\u4e86\u3002\u5176\u5b9e\u4e0d\u662f\u8fd9\u6837\u7684\uff0c\u4f5c\u4e3a\u5916\u56fd\u5b66\u751f\/\u5b66\u8005\uff0c\u6536\u5165\u5c11\u7684\u7ed3\u679c\u53ef\u80fd\u662f\u4f60\u62a5\u7a0e\u65f6\u4e0d\u7528\u4ea4\u7a0e\uff0c\u4f46\u662f\u7533\u62a5\u8fd8\u662f\u4e0d\u53ef\u907f\u514d\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4f5c\u4e3a\u5916\u56fd\u4eba\u975e\u7a0e\u52a1\u5c45\u6c11\uff08Non-Resident Alien\uff09\u7684\u7559\u5b66\u751f\u62a5\u7a0e\uff0c\u90a3\u4e48\u65e0\u8bba\u6709\u6ca1\u6709\u6536\u5165\u90fd\u9700\u8981\u7533\u62a5\u3002\u6ca1\u6536\u5165\u7684\u4eba\u9700\u8981\u586bForm 8843\uff1b\u6709\u6536\u5165\u7684\u4eba\u5219\u9700\u8981\u5728\u586b\u5199\u5b8cForm 8843\u8868\u683c\u7684\u57fa\u7840\u4e0a\uff0c\u518d\u586b\u5199Form 1040NR\u8868\u683c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4f5c\u4e3a\u5916\u56fd\u4eba\u7a0e\u52a1\u5c45\u6c11\uff08Resident Alien\uff09\u7684\u7559\u5b66\u751f\uff08\u5355\u8eab\uff09\u62a5\u7a0e\uff0c2022\u5e74\u5e74\u6536\u5165\u53ea\u8981\u4e0d\u8d85\u8fc712,950\u7f8e\u5143\uff0c\u53ef\u4ee5\u4e0d\u7528\u62a5\u8054\u90a6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u8868\uff0c\u4f46\u662f\u4e5f\u53ef\u80fd\u56e0\u6b64\u5ffd\u7565\u4e86\u4e00\u4e9b\u53ef\u4ee5\u83b7\u5f97\u9000\u7a0e\u7684\u62b5\u514d\u6b3e\uff08\u6bd4\u5982\u5b66\u8d39\uff0c\u79df\u91d1\u7684\u7a0e\u52a1\u798f\u5229\u7b49\uff09\u3002\u6240\u4ee5\uff0c\u4e00\u822c\u5efa\u8bae\u53ea\u8981\u6709\u6536\u5165\u90fd\u5e94\u8be5\u8fdb\u884c\u7533\u62a5\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><strong> \u7559\u5b66\u751f\u7684\u6536\u5165\u5305\u542b\u54ea\u4e9b\uff1f<\/strong><\/li>\n<\/ol>\n<p>\u7559\u5b66\u751f\u5e38\u89c1\u7684\u6536\u5165\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5de5\u8d44\uff08\u5305\u62ec\u5b66\u6821\u91cc\u5f53\u52a9\u6559\u6240\u6323\u7684\u8840\u6c57\u94b1\uff09<\/li>\n<li>\u5b66\u6821\u7ed9\u7684\u5956\u5b66\u91d1\uff08\u867d\u7136\u8981\u4e0a\u62a5\uff0c\u4f46\u8fd9\u90e8\u5206\u662f\u4e0d\u9700\u8981\u4ea4\u7a0e\uff09<\/li>\n<li>\u6295\u8d44\u80a1\u7968\u76c8\u5229<\/li>\n<li>\u94f6\u884c\u5f00\u6237\u5956\u52b1\u7684\u5229\u606f<\/li>\n<li>\u79df\u623f\u5b50\u6536\u5230\u7684\u623f\u79df<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li><strong> \u7559\u5b66\u751f\u5e94\u4ee5\u54ea\u79cd\u8eab\u4efd\u62a5\u7a0e\uff1f<\/strong><\/li>\n<\/ol>\n<p>\u4e00\u822c\u6765\u8bb2\uff0c\u7559\u5b66\u751f\u6709\u4e24\u79cd\u62a5\u7a0e\u8eab\u4efd\uff1a\u5916\u56fd\u4eba\u7a0e\u52a1\u5c45\u6c11\uff08Resident Alien\/RA\uff09 \u548c\u5916\u56fd\u4eba\u975e\u7a0e\u52a1\u5c45\u6c11\uff08Non-Resident Alien\/NRA\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5728\u6b64\uff0c\u62a5\u7a0e\u7684\u7559\u5b66\u751f\u4eec\u6ce8\u610f\u5566\uff0c\u8fd9\u91cc\u7684 Resident \u548c Non-Resident \u662f\u7a0e\u6cd5\u4e2d\u5bf9\u8eab\u4efd\u7684\u5b9a\u4e49\uff0c\u5b83\u548c\u79fb\u6c11\u5c40\u5bf9\u8eab\u4efd\u7684\u5b9a\u4e49\u662f\u4e0d\u4e00\u6837\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8bdd\u4e0d\u591a\u8bf4\u5148\u4e0a\u56fe\uff0c\u4e0b\u9762\u5c31\u662f\u7a0e\u6cd5\u5b9a\u4e49\u65b9\u5f0f\u4e0b\u7684\u8eab\u4efd\u603b\u7ed3\uff1a<\/p>\n<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1004\" src=\"https:\/\/i0.wp.com\/www.bqcpas.com\/wp-content\/uploads\/2022\/07\/tax-1-1-768x448-1.png?resize=768%2C448&#038;ssl=1\" alt=\"\" width=\"768\" height=\"448\" srcset=\"https:\/\/i0.wp.com\/www.bqcpas.com\/wp-content\/uploads\/2022\/07\/tax-1-1-768x448-1.png?w=768&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.bqcpas.com\/wp-content\/uploads\/2022\/07\/tax-1-1-768x448-1.png?resize=300%2C175&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.bqcpas.com\/wp-content\/uploads\/2022\/07\/tax-1-1-768x448-1.png?resize=600%2C350&amp;ssl=1 600w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/p>\n<p><span style=\"color: #3366ff;\">\u84dd\u8272<\/span>\uff1a\u9700\u6309\u7167\u7a0e\u52a1\u5c45\u6c11\/Resident\u8eab\u4efd\u586b\u5199\u76f8\u5173\u62a5\u7a0e\u8868\u683c\uff0c\u6bd4\u5982\u586b\u5199Form 1040\u3002<\/p>\n<p><span style=\"color: #ff6600;\">\u6a58\u9ec4\u8272<\/span>\uff1a\u9700\u6309\u7167\u975e\u7a0e\u52a1\u5c45\u6c11\/Non-Resident\u8eab\u4efd\u586b\u5199\u76f8\u5173\u5f97\u62a5\u7a0e\u8868\u683c, \u6bd4\u5982Form 8843, Form 1040NR\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"4\">\n<li><strong> \u4ec0\u4e48\u662f\u7a0e\u52a1\u5c45\u6c11\uff1f\u7a0e\u52a1\u5c45\u6c11\u62a5\u7a0e\u6709\u4ec0\u4e48\u4f18\u52bf\uff1f<\/strong><\/li>\n<\/ol>\n<p>\u5728\u7a0e\u6cd5\u5b9a\u4e49\u65b9\u5f0f\u4e0b\uff0cResident\u5305\u62ec\u4e09\u79cd\uff0c\u53ef\u4ee5\u662f\u7f8e\u56fd\u516c\u6c11\uff08U.S. Citizen\uff09\u6216\u8005\u7eff\u5361\u6301\u6709\u8005\uff08Permanent Resident\/Green Card Holder\uff09\uff0c\u4e5f\u53ef\u4ee5\u662f\u5916\u56fd\u4eba\u7a0e\u52a1\u5c45\u6c11\uff08Resident Alien\uff09\u3002\u5176\u4e2d\uff0c\u7559\u5b66\u751f\u88ab\u8ba4\u5b9a\u4e3a\u7b2c\u4e09\u79cd\u8eab\u4efd\u7684\u60c5\u51b5\u6700\u4e3a\u5e38\u89c1\u3002\u53ea\u8981\u7559\u5b66\u751f\uff08\u6301F\/J\/M\/Q Visa Student\uff09\u5728\u7f8e\u56fd\u751f\u6d3b\u8d85\u8fc75\u5e74\uff0c\u4e14\u7b2c6\u5e74\u5728\u7f8e\u56fd\u5883\u5185\u5f85\u591f183\u5929\uff0c\u90a3\u4e48\u4ece\u7b2c6\u5e74\u5f00\u59cb\uff0c\u4fbf\u53ef\u4ee5\u88ab\u7b97\u4f5c\u5916\u56fd\u4eba\u7a0e\u52a1\u5c45\u6c11\u3002\u800c\u4ea4\u6d41\u5b66\u8005\uff08J&amp;Q Visa Teacher and\/or Trainee\uff09\u5728\u7f8e\u56fd\u751f\u6d3b\u8d85\u8fc72\u5e74\uff0c\u4e14\u7b2c3\u5e74\u5728\u7f8e\u56fd\u5883\u5185\u5f85\u591f183\u5929\u4ee5\u4e0a\uff0c\u5728\u7b2c3\u5e74\u5f00\u59cb\u5373\u53ef\u88ab\u7b97\u4f5c\u5916\u56fd\u4eba\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u7a0e\u52a1\u5c45\u6c11\u62a5\u7a0e\u7684\u4f18\u52bf\uff1a<\/p>\n<ol>\n<li>\u53ef\u4ee5\u592b\u59bb\u5171\u540c\u62a5\u7a0e\uff08Married Filing Jointly\uff09\uff0c\u82e5\u4e00\u65b9\u6ca1\u6709\u5de5\u4f5c\u7684\u8bdd\uff0c\u53ef\u4ee5\u964d\u4f4e\u7a0e\u989d\u3002<\/li>\n<li>\u53ef\u4ee5\u4f7f\u7528\u2009Standard Deduction\uff08\u6807\u51c6\u6263\u7a0e\u989d\uff09\u30022022\u5e74\uff0c\u6807\u51c6\u6263\u7a0e\u989d\u4e3a$12,950\u3002\u5373\u4f7f\u4f60\u8981\u4f7f\u7528\u2009Itemized Deduction\uff08\u9010\u9879\u6263\u7a0e\u989d\uff09\u7684\u8bdd\uff0c\u53ef\u4ee5\u6263\u9664\u7684\u79cd\u7c7b\u4e5f\u4f1a\u591a\u4e0d\u5c11\uff08\u4e3b\u8981\u6709\u8d37\u6b3e\u5229\u606f\u3001\u623f\u4ea7\u7a0e\uff09\uff1b<\/li>\n<li>\u6709\u5b69\u5b50\/\u53d7\u6276\u517b\u4eba\u7684\u8bdd\uff0c\u8fd8\u53ef\u80fd\u53ef\u4ee5\u62ff\u513f\u7ae5\u9000\u7a0e\u91d1\uff08Child Tax Credit\uff09\u6216Other Dependent Tax Credit\u3002<\/li>\n<li>\u5982\u679c\u8fd8\u5728\u8bfb\u4e66\u7684\u8bdd\uff0c\u8fd8\u53ef\u80fd\u4eab\u53d7\u2009American Opportunity Tax Credit\uff08AOTC\uff09\u6216\u2009Lifetime Learning Credit\uff08LLC\uff09\u2009\u7684\u5b66\u8d39\u62b5\u7a0e\u4f18\u60e0\uff1b<\/li>\n<li>\u5982\u679c\u7092\u80a1\u7968\u7684\u8bdd\uff0c\u957f\u671f\u8d44\u672c\u5229\u5f97\u7a0e\uff08\u6301\u6709\u80a1\u7968\u20091\u2009\u5e74\u4ee5\u4e0a\uff09\u4ec5\u200915%\uff0c\u800c\u77ed\u671f\u5229\u5f97\u662f\u548c\u666e\u901a\u5de5\u8d44\u6536\u5165\u4e00\u8d77\u8ba1\u7b97\u7684\u3002\u603b\u4f53\u800c\u8a00\u7a0e\u7387\u4f1a\u6bd4\u975e\u7a0e\u52a1\u5c45\u6c11\u2009\u7684\u200930%\uff08\u4e0d\u8bba\u6301\u6709\u591a\u4e45\uff09\u4f4e\u3002\u6bcf\u5e74\u8fd8\u80fd\u6700\u591a\u62b5\u6263$3,000\u7684Capital Loss\uff0c\u975e\u7a0e\u52a1\u5c45\u6c11\u662f\u4e0d\u80fd\u62b5\u6263loss\u7684\u3002<\/li>\n<li>\u4ee5\u53ca\u8fd8\u6709\u5f88\u591a\u6bd4\u8f83\u5c11\u89c1\u7684\u7a0e\u52a1\u4f18\u60e0\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ol start=\"5\">\n<li><strong> \u4ec0\u4e48\u662f\u975e\u7a0e\u52a1\u5c45\u6c11\uff1f\u975e\u7a0e\u52a1\u5c45\u6c11\u62a5\u7a0e\u6709\u4ec0\u4e48\u4f18\u52bf?<\/strong><\/li>\n<\/ol>\n<p>\u7f8e\u56fd\u7a0e\u6cd5\u5bf9\u4e8e\u5916\u56fd\u4eba\u975e\u7a0e\u52a1\u5c45\u6c11\u7684\u5b9a\u4e49\u53ef\u4ee5\u603b\u7ed3\u4e3a\u4ee5\u4e0b\u4e24\u7c7b\u4eba\uff1a<\/p>\n<ol>\n<li>\u4e0d\u6ee1\u8db3183\u5929\u5c45\u4f4f\u5929\u6570\u6d4b\u8bd5\uff08Substantial Presence Test\uff09<\/li>\n<\/ol>\n<p>\u5728\u7eb3\u7a0e\u4eba\u6ca1\u6709\u53d6\u5f97\u7eff\u5361\u5e76\u4e14\u4e0d\u662f\u7f8e\u56fd\u516c\u6c11\u7684\u60c5\u51b5\u4e0b\uff0c\u5219\u91c7\u7528\u8ba1\u7b97\u5c45\u4f4f\u5929\u6570\u7684\u65b9\u5f0f\u6765\u5224\u65ad\u8be5\u7eb3\u7a0e\u4eba\u662f\u5426\u662f\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u3002\u5982\u679c\u4f60\u4eca\u5e74\u5728\u7f8e\u56fd\u7684\u5c45\u4f4f\u5929\u6570\u8d85\u8fc731\u5929\uff0c\u5e76\u4e14\u5728\u8fc7\u53bb\u7684\u4e09\u5e74\u5185\u5728\u7f8e\u56fd\u7684\u5c45\u4f4f\u5929\u6570\u52a0\u8d77\u6765\u8d85\u8fc7183\u5929\uff0c\u4f60\u5c31\u662f\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u3002\u4f60\u7684\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8d77\u59cb\u65e5\uff0c\u4e3a\u4eca\u5e74\u4f60\u5728\u7f8e\u56fd\u5f00\u59cb\u5c45\u4f4f\u7684\u7b2c\u4e00\u5929\u3002\u5982\u679c\u4e0d\u7b26\u5408\u8fd9\u4e2a\u6d4b\u8bd5\u7684\u4eba\uff0c\u4f60\u5c31\u5c5e\u4e8e\u975e\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n<ol>\n<li>\u8c41\u514d\u4eba\u7fa4\uff08Exempt 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Alien\uff09\u8d77\u59cb\u65e5\u4e3a2023\u5e741\u67081\u65e5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6ce8\u610f\uff1aOPT\u662fF\u7b7e\u8bc1\u7684\u5b9e\u4e60\u671f\uff0c\u4e5f\u5305\u62ec\u5728\u8fd95\u5e74\u7684\u8c41\u514d\u671f\u9650\u5185\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u2009\u975e\u7a0e\u52a1\u5c45\u6c11\u62a5\u7a0e\u7684\u4f18\u52bf\uff1a<\/p>\n<ol>\n<li>\u4e0d\u53ef\u4ee5\u592b\u59bb\u5171\u540c\u62a5\u7a0e\u3002\u4f46\u5982\u679c\u592b\u59bb\u53cc\u65b9\u6536\u5165\u76f8\u8fd1\uff0c\u5176\u5b9e\u5206\u5f00\u62a5\u4ea4\u7a0e\uff08Married Filing Separately\uff09\u53ef\u80fd\u6bd4\u592b\u59bb\u5171\u540c\u62a5\u7a0e\u8fd8\u8981\u5c11\u3002<\/li>\n<li>\u5bf9\u5728\u7f8e\u56fd\u7684\u94f6\u884c\u7684\u5b58\u6b3e\u65e0\u987b\u7f34\u7eb3\u5229\u606f\u7a0e\u3002<\/li>\n<li>\u5982\u679c\u4f60\u5df2\u7ecf\u4e0d\u662f\u5b66\u751f\uff0c\u662f\u5728\u2009OPT\u2009\u671f\u95f4\u7684\u8bdd\uff0c\u4e0d\u9700\u8981\u7f34\u7eb3\u2009FICA\u5de5\u8d44\u7a0e\uff08\u793e\u4f1a\u5b89\u5168\u7a0e\u548c\u533b\u7597\u7a0e\uff09\uff0c\u5de5\u8d44\u6536\u5165\u91cc\u9762\u53ef\u4ee5\u7701\u638965%\u7684\u7a0e\u6b3e\u3002<\/li>\n<li>\u65e0\u987b\u7533\u62a5\u6d77\u5916\u8d44\u4ea7\uff08FATCA\uff09\uff0c\u4ea6\u65e0\u987b\u5bf9\u7f8e\u56fd\u5883\u5916\u7684\u6536\u5165\u7f34\u7a0e\uff08\u7f8e\u56fd\u5bf9\u2009Resident Alien\u2009\u4e5f\u662f\u5168\u7403\u6536\u7a0e\uff0c\u62a5\u7a0e\u4f1a\u590d\u6742\u5f88\u591a\uff09\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ol start=\"6\">\n<li><strong> 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