{"id":2062,"date":"2018-05-22T07:48:54","date_gmt":"2018-05-21T23:48:54","guid":{"rendered":"http:\/\/www.thomsonscpa.com\/v3\/%e4%bc%81%e4%b8%9a%e8%8a%82%e7%a8%8e%e5%ae%89%e6%8e%92\/"},"modified":"2018-05-25T07:32:53","modified_gmt":"2018-05-24T23:32:53","slug":"%e4%bc%81%e4%b8%9a%e8%8a%82%e7%a8%8e%e5%ae%89%e6%8e%92","status":"publish","type":"page","link":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/%e4%bc%81%e4%b8%9a%e8%8a%82%e7%a8%8e%e5%ae%89%e6%8e%92\/","title":{"rendered":"\u4f01\u4e1a\u8282\u7a0e\u5b89\u6392"},"content":{"rendered":"

\u6211\u4eec\u63d0\u4f9b\u4e13\u4e1a\u670d\u52a1\uff0c\u4e3b\u8981\u9488\u5bf9\u4ee5\u4e0b\u51e0\u65b9\u9762\uff1a<\/p>\n

1. \u9999\u6e2f\u4e0e\u6d77\u5916\u56fd\u5bb6\u5730\u533a\u7b7e\u8ba2\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392:<\/h3>\n
1.1 \u9999\u6e2f\u4e0e\u6bd4\u5229\u65f6<\/div>
\n

1.1 \u672c\u6e2f\u4e0e\u6bd4\u5229\u65f6\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff1a<\/span><\/h4>\n

\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6bd4\u5229\u65f6\u7b7e\u8ba2\u4e00\u4e2a\u6bd4\u8f83\u5b8c\u5584\u3001\u8be6\u7ec6\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff0c\u5b83\u7684\u5236\u5b9a\u662f\u53c2\u8003\u4e86\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7(OECD)\u548c\u8054\u5408\u56fd\u4e4b\u95f4\u6240\u5b9a\u7acb\u4e4b\u7a0e\u6536\u534f\u5b9a\u8303\u672c\uff0c\u5b83\u5bb9\u8bb8\u4e0d\u540c\u56fd\u5bb6\u7a0e\u52a1\u673a\u6784\u4e4b\u95f4\uff0c\u6709\u4fe1\u606f\u4ea4\u6362\uff0c\u4f46\u53ea\u80fd\u9650\u4e8e\u5546\u4e1a\u7528\u9014\u3002<\/p>\n

\u5728\u65b0\u7684\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4e0b\uff1a\u6240\u5e26\u6765\u7684\u597d\u5904\u53ca\u4f18\u60e0\u5982\u4e0b\uff1a<\/p>\n

– \u51fa\u552e\u80a1\u7968\u6240\u8d5a\u53d6\u4e4b\u8d44\u672c\u5229\u6da6\uff0c\u53ef\u8c41\u514d\u88ab\u5f81\u7a0e\uff1b
\n– \u63a5\u6536\u80a1\u7968\u6d3e\u51fa\u4e4b\u80a1\u606f\u6536\u5165\u5728\u67d0\u79cd\u7a0b\u5ea6\u4e0a\u53ef\u8c41\u514d\u5f81\u7a0e\uff1a\u5982\u82e5\u6700\u7ec8\u63a7\u80a1\u516c\u53f8\u5efa\u7acb\u4e8e\u6b27\u76df\u6210\u5458\u56fd\uff0c\u800c\u5176\u4e2d\u5c42\u63a7\u80a1\u516c\u53f8\u63a5\u6536\u672c\u6e2f\u5b50\u516c\u53f8\u6240\u6d3e\u51fa\u7684\u80a1\u606f\uff0c\u5982\u6301\u80a1\u91cf\u53ca\u6301\u80a1\u671f\u8d85\u8fc7\u6cd5\u4f8b\u4e0a\u4e4b\u89c4\u5b9a\u53ca\u65f6\u9650\uff0c\u6240\u6536\u5230\u7684\u80a1\u606f\u65b9\u53ef\u8c41\u514d\u5f81\u7a0e\uff1b
\n– \u5728\u5f81\u6536\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u65b9\u9762\u4e4b\u7a0e\u7387\u4ea6\u4e0b\u8c03\u3002<\/p>\n

\u57fa\u4e8e\u4ee5\u4e0a\u4f18\u60e0\uff0c\u4e00\u4e2a\u6709\u6548\u7387\u4e4b\u5883\u5185\u53ca\u5883\u5916\u6295\u8d44\u7ed3\u6784\u662f\u5341\u5206\u91cd\u8981\uff0c\u4ece\u800c\u8fbe\u81f3\u53ef\u89c2\u51cf\u7a0e\u7a0b\u5ea6\u7684\u76ee\u7684\u3002<\/p>\n<\/div>\n

1.2 \u9999\u6e2f\u4e0e\u6cf0\u56fd<\/div>
\n

1.2\u672c\u6e2f\u4e0e\u6cf0\u56fd\u6240\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff1a<\/span><\/h4>\n

\u5728\u65b0\u5b89\u6392\u4e4b\u4e0b\uff0c\u6240\u5e26\u6765\u7684\u597d\u5904\u53ca\u4f18\u60e0\u5982\u4e0b:<\/p>\n

– \u672c\u6e2f\u516c\u53f8\u6536\u53d6\u6cf0\u56fd\u516c\u53f8\u652f\u4ed8\u4e4b\u670d\u52a1\u8d39\u6536\u5165\uff0c\u8be5\u670d\u52a1\u8d39\u6536\u5165\u4ea7\u751f\u4e4b\u9884\u6263\u7a0e\u6b3e\u53ef\u514d\u5f81\u6536;
\n– \u51fa\u552e\u6cf0\u56fd\u516c\u53f8\u4e4b\u80a1\u7968\u6240\u8d5a\u53d6\u4e4b\u8d44\u672c\u5229\u6da6\uff0c\u5728\u7b26\u5408\u67d0\u79cd\u60c5\u51b5\u4e0b\u53ef\u8c41\u514d\u5f81\u7a0e;
\n– \u6709\u5173\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u4e4b\u5f81\u7a0e\uff0c\u7a0e\u7387\u4ea6\u4e0b\u8c03\u4e86\u3002<\/p>\n<\/div>\n

1.3 \u9999\u6e2f\u4e0e\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd<\/div>
\n

1.3 \u9999\u6e2f\u4e0e\u4e0e\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff1a<\/span><\/h4>\n

\u81ea2006\u5e748\u6708\u8d77\uff0c\u6b64\u9879\u65b0\u5b89\u6392\u6b63\u5f0f\u751f\u6548\uff0c\u6b64\u9879\u65b0\u5b89\u6392\u53d6\u4ee3\u4e861998\u5e74\u53cc\u65b9\u6240\u7b7e\u8ba2\u65e7\u7684\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\u3002<\/p>\n

\u65b0\u5b89\u6392\u9002\u5408\u4e8e\u4e2d\u56fd\u65b9\u9762\u81ea2007\u5e741\u67081\u65e5 \u53ca\u672c\u6e2f\u81ea2007\u5e744\u67081\u65e5\u8d77\u8ba1\u7b97\u4e4b\u8d22\u653f\u5e74\u5ea6\uff0c\u6709\u5173\u5b89\u6392\u4ea6\u9002\u7528\u4e8e (i) \u80a1\u606f (ii) \u7279\u8bb8\u6743\u4f7f\u7528\u8d39 (iii) \u5229\u606f\u3002
\n\u4ee5\u4e0a\u6536\u5165\u4ece\u4e2d\u56fd\u56fd\u5185\u72ec\u8d44\u6216\u5916\u8d44\u4f01\u4e1a\u6d3e\u53d1\u4e88\u672c\u6e2f\u6bcd\u516c\u53f8\u6240\u4ea7\u751f\u4e4b\u7a0e\u52a1\u95ee\u9898\u3002<\/p>\n

\u7a0e\u52a1\u7b56\u5212\u6784\u601d<\/u><\/p>\n

\u4e4b\u524d\u63d0\u53ca\uff0c\u8d44\u672c\u5229\u6da6\u8c41\u514d\u5f81\u7a0e\u53ca\u51cf\u4f4e\u80a1\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u5229\u606f\u4e4b\u9884\u6263\u7a0e\u7387\uff0c\u63d0\u5347\u4e86\u672c\u6e2f\u7684\u7ade\u4e89\u529b\uff0c\u53ca\u4fc3\u4f7f\u672c\u6e2f\u516c\u53f8\u53ca\u5916\u56fd\u516c\u53f8\u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u7ecf\u5546\u6216\u85c9\u6b64\u6295\u8d44\u4e2d\u56fd\u5927\u9646\u3002\u7a0e\u52a1\u7b56\u5212\u6784\u601d\u53ef\u53d1\u6325\u529f\u7528\u5982\u4e0b:
\n1. \u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u4f5c\u4e3a\u4e2d\u95f4\u63a7\u80a1\u516c\u53f8\uff0c\u4f5c\u6301\u6709\u4e2d\u56fd\u5883\u5185\u6295\u8d44(\u5982: \u5916\u8d44\u4f01\u4e1a);
\n2. \u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u534f\u52a9\u4e2d\u56fd\u5883\u5185\u6295\u8d44\u8fbe\u81f3\u878d\u8d44\u76ee\u7684;
\n3. \u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u79df\u51fa\u6240\u6301\u6709\u77e5\u8bc6\u8d44\u4ea7\u6743\u4e88\u4e2d\u56fd\u5883\u5185\u6295\u8d44\u3002<\/p>\n

\u8d44\u672c\u5229\u6da6<\/u><\/p>\n

\u65b0\u5b89\u6392\u5305\u62ec\u6709\u5173\u8d44\u672c\u5229\u6da6\u7684\u6761\u6587\uff0c\u6839\u636e\u8be5\u6761\u6587\u63cf\u8ff0\uff0c\u672c\u6e2f\u6295\u8d44\u8005\u6301\u6709\u5c11\u4e8e25%\u56fd\u5185\u516c\u53f8\u7684\u80a1\u6743\uff0c\u800c\u8be5\u56fd\u5185\u516c\u53f8\u7684\u4e3b\u8981\u56fd\u5185\u8d44\u4ea7\u4e0d\u80fd\u662f\u4e0d\u52a8\u4ea7\u7269\u4e1a\uff0c\u53d8\u5356\u8fd9\u4e9b\u80a1\u6743\u800c\u4ea7\u751f\u4e4b\u8d44\u672c\u5229\u6da6\uff0c\u5c06\u5168\u989d\u8c41\u514d\u5f81\u7a0e\u3002<\/p>\n

\u6b63\u56e0\u672c\u6e2f\u4e0d\u5f81\u6536\u8d44\u672c\u5229\u6da6\u7a0e\u6b3e\uff0c\u6b64\u6761\u6587\u6709\u6548\u5355\u65b9\u9762\u4fdd\u969c\u4e86\u672c\u6e2f\u7eb3\u7a0e\u4eba\u7684\u6743\u76ca\uff0c\u867d\u7136\u6b64\u7a0e\u6b3e\u8c41\u514d\u5e94\u7528\u4e8e\u53d8\u5356\u6301\u6709\u56fd\u5185\u516c\u53f8\u5c11\u6570\u80a1\u4efd\u7684\u672c\u6e2f\u6295\u8d44\u8005\uff0c\u4f46\u4ecd\u63d0\u4f9b\u4e86\u67d0\u79cd\u7a0b\u5ea6\u4e0a\u7684\u4fdd\u969c\u3002<\/p>\n

\u53d7\u96c7\u6536\u5165<\/u><\/p>\n

\u5728\u65b0\u5b89\u6392\u4e0b\uff0c\u5bf9\u4e8e\u672c\u6e2f\u96c7\u5458\u9891\u7e41\u5730\u5230\u8bbf\u4e2d\u56fd\u5883\u5185\uff0c\u5728\u4e00\u4e2a\u7a0e\u52a1\u5e74\u5ea6\u5185\uff0c\u8ba1\u7b97\u5176\u5230\u8bbf\u4e2d\u56fd\u5883\u5185\u7684\u65e5\u6570\uff0c\u65b9\u6cd5\u6709\u6240\u6539\u53d8\uff0c\u662f\u7531\u8fc7\u53bb\u7684\u5e74\u5386\u6539\u4e3a\u4efb\u4f5512\u4e2a\u6708\u3002
\n<\/div>\n

1.4 \u9999\u6e2f\u4e0e\u5362\u68ee\u5821 <\/div>
\n

1.4 \u9999\u6e2f\u4e0e\u5362\u68ee\u5821\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff1a<\/span><\/h4>\n

\u4e8e2007\u5e7411\u67082 \u65e5\u7531\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u53ca\u5362\u68ee\u5821\u7b7e\u7f72\u4e4b\u8f83\u8be6\u7ec6\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392\uff0c\u6b64\u5b89\u6392\u5c06\u4e8e2008\u5e744 \u67081 \u65e5\u4e8e\u672c\u6e2f\u6b63\u5f0f\u751f\u6548\u53ca\u4e8e2008\u5e741 \u67081 \u65e5\u4e8e\u5362\u68ee\u5821\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n

\u4ee5\u4e0b\u4e3a\u65b0\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392\u6240\u5305\u62ec\u8303\u56f4\uff1a<\/p>\n

1.41 \u80a1\u606f\u6536\u5165\u4e4b\u6682\u7f13\u7a0e\u7387:<\/u>
\n\u82e5\u4ee5\u67d0\u4e9b\u60c5\u51b5\u4ee5\u7b26\u5408\u8981\u6c42\u624d\u53ef\u5728\u80a1\u606f\u6536\u5165\u53ca\u7279\u8bb8\u6743\u8d39\u7528\u6536\u5165\u65b9\u9762\u4eab\u6709\u7a0e\u52a1\u4f18\u60e0\uff0c\u5176\u4f18\u60e0\u60c5\u51b5\u5982\u4e0b\uff1a
\n(i) \u80a1\u606f\u6536\u5165\u4e4b\u5ef6\u9012\u7a0e\u7387\u7531\u539f\u5148\uff11\uff10\uff05\u964d\u81f3\u96f6\u7a0e\u7387\uff1b
\n(ii) \u7279\u8bb8\u6743\u8d39\u7528\u6536\u5165\u5ef6\u9012\u7a0e\u7387\u75314.95\uff05\u964d\u81f33%\u3002<\/p>\n

1.42 \u8d44\u672c\u5229\u6da6<\/u>
\n\u8ddf\u636e\u672c\u6e2f\u4e0e\u5362\u68ee\u5821\u6240\u7b7e\u8ba2\u4e4b\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u5b89\u6392\uff0c\u672c\u6e2f\u516c\u53f8\u5c06\u6301\u6709\u5362\u68ee\u5821\u516c\u53f8\u4e4b\u80a1\u4efd\u53d8\u5356\uff0c\u6240\u5f97\u6765\u4e4b\u8d44\u672c\u5229\u6da6\u53ef\u4e0d\u9700\u5f81\u7a0e\u3002\u9664\u975e\u672c\u6e2f\u516c\u53f8\u6240\u6301\u6709\u5362\u68ee\u5821\u6210\u7acb\u4e4b\u623f\u5730\u4ea7\u516c\u53f8\uff0c\u6b64\u516c\u53f8\u4e4b\u8d44\u4ea7\u503c\u8d85\u4e8e\u4e00\u534a\u662f\u6e90\u4e8e\u5362\u68ee\u5821\u5883\u4e4b\u4e0d\u52a8\u4ea7\u7269\u4e1a\u5219\u9664\u5916\u3002<\/p>\n

1.43 \u5c45\u6c11\u4e4b\u5b9a\u4e49<\/u>
\n\u6839\u636e\u672c\u6e2f\u7a0e\u52a1\u6761\u4f8b\uff0c\u5e76\u6ca1\u6709\u672c\u571f\u5c45\u6c11\u4e4b\u5b9a\u4e49\uff0c\u6240\u4ee5\u4e0e\u5362\u68ee\u5821\u8ba2\u4e86- \u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392\u540e\uff0c\u672c\u6e2f\u4f1a\u91c7\u7528\u8be5\u5b89\u6392\u6587\u4ef6\u4e2d\u7b2c\u56db\u6761\u6b3e\uff0c\u5217\u660e\u4e4b\u5c45\u6c11\u5b9a\u4e49\u3002\u4e8b\u5b9e\u4e0a\uff0c\u6b64\u5b89\u6392\u4e2d\u4e4b\u5c45\u6c11\u5b9a\u4e49\u548c\u672c\u6e2f\u4e0e\u4e2d\u56fd\u4eba\u6c11\u5171\u548c\u56fd\u3001\u6bd4\u5229\u65f6\u53ca\u6cf0\u56fd\u66fe\u7b7e\u8ba2\u4e4b\u907f\u514d\u53cc\u5229\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392\uff0c\u5b89\u6392\u4e2d\u5217\u660e\u4e4b\u5c45\u6c11\u5b9a\u4e49\u76f8\u4f3c\u3002\u5f53\u4eba(\u800c\u975e\u4e2a\u4eba)\u5982\uff1a\u516c\u53f8\u7b49\u4e2a\u4f53\u88ab\u8ba4\u5b9a\u62e5\u6709\u53cc\u91cd\u5c45\u6c11\u5b9a\u4e49 (\u5373\u5728\u4e24\u4e2a\u7b7e\u7ea6\u56fd\u5bb6\/\u5730\u533a\u6709\u5408\u6cd5\u5c45\u6c11\u5b9a\u4e49\u65f6)\uff0c\u4f1a\u91c7\u7528\u6709\u6548\u7ba1\u7406\u89c2\u5ff5\u4f5c\u4e3a\u754c\u5b9a\u5c45\u6c11\u5b9a\u4e49\u4e4b\u7528\u9014\u3002<\/p>\n

1.44 \u670d\u52a1\u8ba1\u5212\u8fc7\u7a0b\u4e4b\u6c38\u4e45\u5e38\u9a7b\u673a\u6784\u5b9a\u4e49\u3002<\/u>
\n\u82e5\u679c\u9999\u6e2f\u516c\u53f8\u4e8e\u5362\u68ee\u5821\u4e3a\u5f53\u5730\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\uff1a\u5982\u8fdb\u884c\u4e00\u4e2a\u5b8c\u6574\u670d\u52a1\u8ba1\u5212\uff0c\u5728\u4efb\u4f5512\u4e2a\u6708\u5185\u6240\u82b1\u65f6\u95f4\u8d85\u4e8e180\u5929\u63d0\u4f9b\u670d\u52a1\uff0c\u8be5\u9999\u6e2f\u516c\u53f8\u88ab\u8ba4\u5b9a\u5728\u5f53\u5730\u62e5\u6709\u6c38\u4e45\u5e38\u9a7b\u673a\u6784\u3002<\/p>\n

1.45 \u6211\u4eec\u63d0\u4f9b\u4e4b\u670d\u52a1<\/u>
\n\u6211\u4eec\u4e3a\u90a3\u4e9b\u5728\u672c\u6e2f\u3001\u5362\u68ee\u5821\u53ca\u5176\u4ed6\u6b27\u76df\u56fd\u5bb6\u62e5\u6709\u5546\u4e1a\u6295\u8d44\u4e4b\u5ba2\u6237\u63d0\u4f9b\u7a0e\u52a1\u5546\u4e1a\u8c18\u8be2\u670d\u52a1\uff0c\u5982\u6709\u9700\u8981\uff0c\u8bf7\u4e0e\u6211\u4eec\u8054\u7edc\u3002
\n<\/div>\n

1.5 \u9999\u6e2f\u4e0e\u8d8a\u5357<\/div>
\n

1.5\u9999\u6e2f\u4e0e\u8d8a\u5357\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u5b89\u6392\uff1a<\/span><\/h4>\n

\u4e8e2008\u5e7412\u670816\u65e5, \u9999\u6e2f\u6b63\u5f0f\u4e0e\u8d8a\u5357\u7b7e\u8ba2\u4e86\u4e00\u4e2a\u6bd4\u8f83\u5b8c\u5584\u3001\u8be6\u7ec6\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\u6863\u3002
\n\u5728\u9999\u6e2f\u65b9\u9762,\u8fd9\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\u6863\u5c06\u4e8e2009 \u5e744\u67081\u65e5\u6b63\u5f0f\u751f\u6548,\u5728\u8d8a\u5357\u65b9\u9762 , \u8fd9\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\u6863\u5c06\u4e8e2009 \u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u7684\u3002
\n\u6839\u636e\u8be5\u534f\u5b9a\u5b89\u6392, \u5b83\u91c7\u7528\u4e86\u201c\u6c38\u4e45\u5e38\u9a7b\u673a\u6784\u5b9a\u4e49\u201d\u6982\u5ff5\u3002\u7528\u4f01\u4e1a\u63d0\u4f9b\u670d\u52a1\u4f5c\u4f8b\u5b50, \u5728\u4efb\u4f5512\u4e2a\u6708\u5185\u5728\u5f53\u5730\u63d0\u4f9b\u670d\u52a1\u6240\u82b1\u65f6\u95f4\u8d85\u4e8e180\u5929\uff0c\u8be5\u4f01\u4e1a\u88ab\u8ba4\u5b9a\u5728\u5f53\u5730\u62e5\u6709\u6c38\u4e45\u5e38\u9a7b\u673a\u6784\u3002<\/p>\n

(i) \u80a1\u606f: 1.51 \u65b0\u5b89\u6392\u4e0b\u5bf9\u80a1\u606f, \u5229\u606f, \u7279\u8bb8\u6743\u4f7f\u7528\u8d39 \u7684\u5f81\u7a0e\u5904\u7406\u65b9\u6cd5\u7b80\u7565\u5730\u603b\u7ed3\u5982\u4e0b:<\/p>\n

(ii) \u5229\u606f: \u65b0\u7684\u534f\u8bae\u5b89\u6392\u4e0b, \u5229\u606f\u6536\u5165\u7f34\u7a0e\u7a0e\u7387\u4e3a10 %, \u4f46\u652f\u4ed8\u4e0e\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u53ca\u8ba4\u53ef\u7684\u8d22\u653f\u673a\u6784\u4e4b\u5229\u606f\u6536\u5165\u5219\u514d\u7a0e\u3002<\/p>\n

(iii) \u7279\u8bb8\u6743\u4f7f\u7528\u8d39: \u65b0\u7684\u534f\u8bae\u5b89\u6392\u4e0b , \u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u80fd\u4eab\u6709\u8f83\u4f4e\u7684\u7f34\u7a0e\u7a0e\u7387\u3002
\n1.52\u65b0\u5b89\u6392\u4e0b\u8d44\u672c\u5229\u6da6\u7a0e\u52a1\u8c41\u514d
\n\u9999\u6e2f\u5c45\u6c11\u53f8\u5982\u6301\u6709\u8d8a\u5357\u516c\u53f8\u4e4b\u80a1\u4efd\u4f5c\u53d8\u5356\u7528\u9014\uff0c\u6240\u5f97\u6765\u4e4b\u8d44\u672c\u5229\u6da6\u53ef\u4e0d\u9700\u5f81\u7a0e———–\u5982\u679c\u8d8a\u5357\u516c\u53f8\u8d44\u4ea7\u4e2d\u8d85\u8fc7\u4e00\u534a\u662f\u4f4d\u4e8e\u8d8a\u5357\u5883\u5185\u4e4b\u4e0d\u52a8\u8d44\u4ea7, \u800c\u53d8\u5356\u80a1\u4efd\u6570\u91cf\u4e0d\u8d85\u8fc7\u6cd5\u4f8b\u4e0a\u4e4b\u89c4\u5b9a , \u6240\u4ea7\u751f\u4e4b\u8d44\u672c\u5229\u6da6\uff0c\u53ef\u8c41\u514d\u5f81\u7a0e \u3002<\/p>\n

1.53\u65b0\u5b89\u6392\u4e0b\u53d7\u96c7\u6536\u5165\u53ef\u88ab\u7a0e\u52a1\u8c41\u514d
\n\u5728\u8d8a\u5357\u5de5\u4f5c\u4e4b\u5916\u7c4d\u4eba\u58eb, \u4e00\u822c\u800c\u8a00, \u6536\u53d6\u53d7\u96c7\u6536\u5165\u4e4b\u7f34\u7a0e\u7a0e\u7387\u4e3a20 %\u3002
\n\u65b0\u7684\u534f\u8bae\u5b89\u6392\u4e0b, \u9999\u6e2f\u5c45\u6c11\u5728\u4efb\u4f5512\u4e2a\u6708\u5185, \u5728\u8d8a\u5357\u505c\u7559\u65f6\u95f4\u4e0d\u8d85\u4e8e183\u5929, \u8981\u662f\u4f9d\u4ece\u5176\u4ed6\u7684\u6cd5\u4f8b\u4e0a\u4e4b\u89c4\u5b9a, \u6b64\u53d7\u96c7\u6536\u5165\u53ef\u8c41\u514d\u5f81\u7a0e \u3002<\/p>\n<\/div>\n

1.6 \u9999\u6e2f\u4e0e\u6c76\u83b1<\/div>
\n

1.6 \u9999\u6e2f\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u53ca\u8377\u5170\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff1a<\/span><\/h4>\n

\u6700\u8fd1\uff0c\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u53ca\u8377\u5170\u7b7e\u7f72\u4e4b\u591a\u4e2a\u8f83\u8be6\u7ec6\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u8fd9\u4e9b\u534f\u8bae\u4ea6\u9644\u5e26\u6709\u6700\u65b0\u4e4b\u8baf\u606f\u4ea4\u6362\u6761\u6b3e (\u201cEOI\u201d)\u3002<\/p>\n

\u5f53\u5404\u65b9\u9762\u5bf9\u534f\u8bae\u5185\u5bb9\u4f5c\u51fa\u6f84\u6e05\u53ca\u6240\u6709\u7a0b\u5e8f\u5b8c\u6210\u540e\uff0c\u8fd9\u4e9b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\u4fbf\u5373\u5c06\u751f\u6548\uff0c\u5bf9\u4e8e\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u6240\u7b7e\u5b9a\u4e4b\u5b89\u6392\uff0c\u5b89\u6392\u751f\u6548\u540e\u7d27\u968f\u4e4b\u7531\u8be5\u5e74\u5386\u5f00\u59cb\u62164\u67081\u65e5\u5f00\u59cb\u4e4b\u8bfe\u7a0e\u5e74\u5ea6\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u4e0e\u8377\u5170\u7b7e\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u9999\u6e2f\u4e4b\u751f\u6548\u65e5\u671f\u4e3a2011\u5e744\u67081\u65e5\u5f00\u59cb\u4e4b\u8bfe\u7a0e\u5e74\u5ea6\u6b63\u5f0f\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u4e0e\u6c76\u83b1\u7b7e\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u6c76\u83b1\u4e4b\u751f\u6548\u65e5\u671f\u4e3a\u5b89\u6392\u751f\u6548\u540e\u7d27\u968f\u4e4b\u5e74\u5386\u5f00\u59cb1\u67081\u65e5.<\/p>\n

\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u53ca\u8377\u5170\u7b7e\u7f72\u4e4b\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u5728\u5904\u7406\u7b80\u63a5\u6536\u5165\u5982\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u91c7\u7528\u4e0d\u540c\u4e4b\u6682\u7f13\u7a0e\u7387\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u6c76\u83b1\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u662f\u91c7\u53d6\u4e0d\u5f81\u7a0e\u653f\u7b56\u3002\u540c\u65f6\uff0c(\u82e5\u6536\u6b3e\u8005\u4e3a\u8d22\u52a1\u673a\u6784)\uff0c\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u91c7\u7528\u4f4e\u7a0e\u7387\u653f\u7b56\uff0c\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u5370\u5c3c\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u82e5\u679c\u7b26\u5408\u67d0\u4e9b\u6cd5\u5b9a\u8981\u6c42(\u5982\u6301\u80a1\u91cf)\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u53ea\u5f81\u653610%\u4f5c\u4e3a\u7a0e\u8d1f\uff1b\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u8377\u5170\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u662f\u91c7\u53d6\u4e0d\u5f81\u7a0e\u653f\u7b56 (\u82e5\u6536\u6b3e\u8005\u4e3a\u8ba4\u53ef\u5408\u8d44\u683c\u4eba\u4ed5\u53ca\u6301\u6709\u4ed8\u80a1\u606f\u516c\u53f8\u6cd5\u5b9a\u91cf\u6216\u4ee5\u4e0a\u4e4b\u6301\u80a1\u91cf)\u3002\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u4e0d\u5f81\u6536\u7a0e\u8d1f\uff1b\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65363%\u4f5c\u4e3a\u7a0e\u8d1f\u3002
\n<\/div>\n

1.7 \u9999\u6e2f\u4e0e\u5370\u5c3c<\/div>
\n

1.7 \u9999\u6e2f\u4e0e\u5370\u5c3c\u3001\u6c76\u83b1\u53ca\u8377\u5170\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff1a<\/span><\/h4>\n

\u6700\u8fd1\uff0c\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u53ca\u8377\u5170\u7b7e\u7f72\u4e4b\u591a\u4e2a\u8f83\u8be6\u7ec6\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u8fd9\u4e9b\u534f\u8bae\u4ea6\u9644\u5e26\u6709\u6700\u65b0\u4e4b\u8baf\u606f\u4ea4\u6362\u6761\u6b3e (\u201cEOI\u201d)\u3002<\/p>\n

\u5f53\u5404\u65b9\u9762\u5bf9\u534f\u8bae\u5185\u5bb9\u4f5c\u51fa\u6f84\u6e05\u53ca\u6240\u6709\u7a0b\u5e8f\u5b8c\u6210\u540e\uff0c\u8fd9\u4e9b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\u4fbf\u5373\u5c06\u751f\u6548\uff0c\u5bf9\u4e8e\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u6240\u7b7e\u5b9a\u4e4b\u5b89\u6392\uff0c\u5b89\u6392\u751f\u6548\u540e\u7d27\u968f\u4e4b\u7531\u8be5\u5e74\u5386\u5f00\u59cb\u62164\u67081\u65e5\u5f00\u59cb\u4e4b\u8bfe\u7a0e\u5e74\u5ea6\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u4e0e\u8377\u5170\u7b7e\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u9999\u6e2f\u4e4b\u751f\u6548\u65e5\u671f\u4e3a2011\u5e744\u67081\u65e5\u5f00\u59cb\u4e4b\u8bfe\u7a0e\u5e74\u5ea6\u6b63\u5f0f\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u4e0e\u6c76\u83b1\u7b7e\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u6c76\u83b1\u4e4b\u751f\u6548\u65e5\u671f\u4e3a\u5b89\u6392\u751f\u6548\u540e\u7d27\u968f\u4e4b\u5e74\u5386\u5f00\u59cb1\u67081\u65e5.<\/p>\n

\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u53ca\u8377\u5170\u7b7e\u7f72\u4e4b\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u5728\u5904\u7406\u7b80\u63a5\u6536\u5165\u5982\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u91c7\u7528\u4e0d\u540c\u4e4b\u6682\u7f13\u7a0e\u7387\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u6c76\u83b1\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u662f\u91c7\u53d6\u4e0d\u5f81\u7a0e\u653f\u7b56\u3002\u540c\u65f6\uff0c(\u82e5\u6536\u6b3e\u8005\u4e3a\u8d22\u52a1\u673a\u6784)\uff0c\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u91c7\u7528\u4f4e\u7a0e\u7387\u653f\u7b56\uff0c\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u5370\u5c3c\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u82e5\u679c\u7b26\u5408\u67d0\u4e9b\u6cd5\u5b9a\u8981\u6c42(\u5982\u6301\u80a1\u91cf)\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u53ea\u5f81\u653610%\u4f5c\u4e3a\u7a0e\u8d1f\uff1b\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u8377\u5170\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u662f\u91c7\u53d6\u4e0d\u5f81\u7a0e\u653f\u7b56 (\u82e5\u6536\u6b3e\u8005\u4e3a\u8ba4\u53ef\u5408\u8d44\u683c\u4eba\u4ed5\u53ca\u6301\u6709\u4ed8\u80a1\u606f\u516c\u53f8\u6cd5\u5b9a\u91cf\u6216\u4ee5\u4e0a\u4e4b\u6301\u80a1\u91cf)\u3002\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u4e0d\u5f81\u6536\u7a0e\u8d1f\uff1b\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65363%\u4f5c\u4e3a\u7a0e\u8d1f\u3002
\n<\/div>\n

1.8 \u9999\u6e2f\u4e0e\u8377\u5170<\/div>
\n

1.8 \u9999\u6e2f\u4e0e\u8377\u5170\u3001\u6c76\u83b1\u53ca\u5370\u5c3c\u7b7e\u8ba2\u4e4b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\uff1a<\/span><\/h4>\n

\u6700\u8fd1\uff0c\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u53ca\u8377\u5170\u7b7e\u7f72\u4e4b\u591a\u4e2a\u8f83\u8be6\u7ec6\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u8fd9\u4e9b\u534f\u8bae\u4ea6\u9644\u5e26\u6709\u6700\u65b0\u4e4b\u8baf\u606f\u4ea4\u6362\u6761\u6b3e (\u201cEOI\u201d)\u3002<\/p>\n

\u5f53\u5404\u65b9\u9762\u5bf9\u534f\u8bae\u5185\u5bb9\u4f5c\u51fa\u6f84\u6e05\u53ca\u6240\u6709\u7a0b\u5e8f\u5b8c\u6210\u540e\uff0c\u8fd9\u4e9b\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u534f\u8bae\u5b89\u6392\u4fbf\u5373\u5c06\u751f\u6548\uff0c\u5bf9\u4e8e\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u6240\u7b7e\u5b9a\u4e4b\u5b89\u6392\uff0c\u5b89\u6392\u751f\u6548\u540e\u7d27\u968f\u4e4b\u7531\u8be5\u5e74\u5386\u5f00\u59cb\u62164\u67081\u65e5\u5f00\u59cb\u4e4b\u8bfe\u7a0e\u5e74\u5ea6\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u4e0e\u8377\u5170\u7b7e\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u9999\u6e2f\u4e4b\u751f\u6548\u65e5\u671f\u4e3a2011\u5e744\u67081\u65e5\u5f00\u59cb\u4e4b\u8bfe\u7a0e\u5e74\u5ea6\u6b63\u5f0f\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u4e0e\u6c76\u83b1\u7b7e\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u6c76\u83b1\u4e4b\u751f\u6548\u65e5\u671f\u4e3a\u5b89\u6392\u751f\u6548\u540e\u7d27\u968f\u4e4b\u5e74\u5386\u5f00\u59cb1\u67081\u65e5.<\/p>\n

\u9999\u6e2f\u7279\u522b\u884c\u653f\u533a\u653f\u5e9c\u4e0e\u6c76\u83b1\u3001\u5370\u5c3c\u53ca\u8377\u5170\u7b7e\u7f72\u4e4b\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7a0e\u52a1\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u5728\u5904\u7406\u7b80\u63a5\u6536\u5165\u5982\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6536\u5165\u91c7\u7528\u4e0d\u540c\u4e4b\u6682\u7f13\u7a0e\u7387\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u6c76\u83b1\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u662f\u91c7\u53d6\u4e0d\u5f81\u7a0e\u653f\u7b56\u3002\u540c\u65f6\uff0c(\u82e5\u6536\u6b3e\u8005\u4e3a\u8d22\u52a1\u673a\u6784)\uff0c\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u91c7\u7528\u4f4e\u7a0e\u7387\u653f\u7b56\uff0c\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u5370\u5c3c\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u82e5\u679c\u7b26\u5408\u67d0\u4e9b\u6cd5\u5b9a\u8981\u6c42(\u5982\u6301\u80a1\u91cf)\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u53ea\u5f81\u653610%\u4f5c\u4e3a\u7a0e\u8d1f\uff1b\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65365%\u4f5c\u4e3a\u7a0e\u8d1f\u3002<\/p>\n

\u9999\u6e2f\u4e0e\u8377\u5170\u4e4b\u95f4\u4e4b\u5b89\u6392\uff0c\u5bf9\u4e8e\u80a1\u606f\uff0c\u662f\u91c7\u53d6\u4e0d\u5f81\u7a0e\u653f\u7b56 (\u82e5\u6536\u6b3e\u8005\u4e3a\u8ba4\u53ef\u5408\u8d44\u683c\u4eba\u4ed5\u53ca\u6301\u6709\u4ed8\u80a1\u606f\u516c\u53f8\u6cd5\u5b9a\u91cf\u6216\u4ee5\u4e0a\u4e4b\u6301\u80a1\u91cf)\u3002\u5bf9\u4e8e\u5229\u606f\u6536\u5165\u5219\u4e0d\u5f81\u6536\u7a0e\u8d1f\uff1b\u800c\u5bf9\u4e8e\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff0c\u53ea\u5f81\u65363%\u4f5c\u4e3a\u7a0e\u8d1f\u3002
\n<\/div>\n

2. \u9999\u6e2f\u4e4b\u8282\u7a0e\u5b89\u6392<\/h4>\n
\u5982\u60f3\u6d4f\u89c8\u8bf7\u6309\u6b64\u952e...<\/div>
\n

\u672c\u6e2f\u7a0e\u5236\u91c7\u7528\u5730\u533a\u7a0e\u52a1\u6982\u5ff5\uff0c\u82e5\u5229\u6da6\u6e90\u4e8e\u672c\u6e2f\uff0c\u624d\u88ab\u7eb3\u5165\u672c\u6e2f\u7a0e\u7f51\u8303\u56f4\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u4f8b\u5b50\uff0c\u4e3e\u51fa\u5229\u6da6\u6e90\u4e8e\u672c\u6e2f\u4ee5\u5916\uff0c\u88ab\u8ba4\u4e3a\u79bb\u5cb8\u5229\u6da6\uff0c\u6b64\u5229\u6da6\u662f\u4e0d\u5305\u62ec\u5728\u8bfe\u7a0e\u5185\u3002\u4ee5\u4e0b\u662f\u5728\u6709\u5173\u4e0d\u540c\u79cd\u7c7b\u7684\u6536\u5165\uff0c\u800c\u6709\u4e0d\u540c\u7a0e\u52a1\u5904\u7406\u65b9\u5f0f:<\/p>\n

2.1 \u8d38\u6613\u5229\u6da6<\/b><\/span><\/p>\n

\u82e5\u672c\u6e2f\u516c\u53f8\u6d3e\u96c7\u5458\u6216\u884c\u653f\u4eba\u524d\u5f80\u6d77\u5916\u4e0e\u4f9b\u5e94\u5546\u6216\u5ba2\u6237\uff0c\u8fdb\u884c\u5546\u8bae\uff0c\u8ba2\u7acb\u6240\u6709\u6709\u5173\u8d2d\u8d27\u548c\u9500\u552e\u5408\u7ea6\u4e4b\u6761\u6b3e\uff0c\u8fd9\u6837\u53ef\u80fd\u4f5c\u51fa\u7ed3\u8bba: \u8d38\u6613\u5229\u6da6\u662f\u6e90\u4e8e\u672c\u6e2f\u4ee5\u5916\uff0c\u5373\u5c5e\u79bb\u5cb8\u5229\u6da6\u6027\u8d28\uff0c\u56e0\u800c\u4e0d\u9700\u7f34\u7eb3\u672c\u6e2f\u5229\u5f97\u7a0e\u3002<\/p>\n

2.2 \u5236\u9020\u4e1a\u7684\u5229\u6da6<\/b><\/span><\/p>\n

\u82e5\u4e00\u95f4\u672c\u6e2f\u516c\u53f8\u4e0e\u4e2d\u56fd\u56fd\u5185\u7b7e\u8ba2\u52a0\u5de5\u5408\u540c\uff0c\u5728\u6b64\u60c5\u51b5\u4e0b\uff0c\u5728\u6e2f\u65b9\u63d0\u4f9b\u539f\u6599\u3001\u6280\u672f\u3001\u7ba1\u7406\u4eba\u624d\u3001\u57f9\u8bad\u53ca\u751f\u4ea7\u89c6\u5bdf\u4e0e\u76d1\u63a7\u7b49\u3002\u5728\u73b0\u884c\u7a0e\u4f8b\u53ca\u6cd5\u9662\u5224\u51b3\uff0c\u7eb3\u7a0e\u4eba\u53ef\u7533\u8bf7\u5229\u6da6\u5206\u644a\uff0c\u5373\u53ea\u4e00\u534a\u4f5c\u672c\u6e2f\u5229\u6da6\u3002<\/p>\n

2.3 \u670d\u52a1\u916c\u91d1\u6536\u5165<\/b><\/span><\/p>\n

\u4e00\u822c\u800c\u8a00\uff0c\u670d\u52a1\u916c\u91d1\u6536\u5165\u662f\u6839\u636e\u63d0\u4f9b\u670d\u52a1\u4e4b\u5730\u65b9\u4f5c\u4e3a\u5229\u6da6\u4ea7\u751f\u5730\u3002\u6362\u8a00\u4e4b\uff0c\u82e5\u516c\u53f8\u7684\u90e8\u4efd\u670d\u52a1\u5728\u672c\u6e2f\u63d0\u4f9b\uff0c\u90e8\u4efd\u670d\u52a1\u5728\u6d77\u5916\u63d0\u4f9b\uff0c\u7eb3\u7a0e\u4eba\u53ef\u7533\u8bf7\u5229\u6da6\u5206\u644a\uff0c\u53ea\u6709\u6e90\u4e8e\u672c\u6e2f\u4e4b\u5229\u6da6\uff0c\u624d\u4f5c\u7eb3\u7a0e\u8ba1\u7b97\u7528\u9014\u3002<\/p>\n

2.4 \u7ecf\u8425\u7535\u5b50\u5546\u4e1a\u8d5a\u53d6\u4e4b\u6536\u5165<\/b><\/span><\/p>\n

\u8fd1\u5e74\uff0c\u7ecf\u8425\u7535\u5b50\u5546\u4e1a\u5728\u4e16\u754c\u4e0a\u6210\u4e3a\u65b0\u8d8b\u52bf\uff0c\u7eb3\u7a0e\u4eba\u4ee5\u7535\u5b50\u5546\u4e1a\u5f62\u5f0f\u4ece\u4e8b\u4e0d\u540c\u7c7b\u578b\u4e1a\u52a1\uff0c\u5982\u5546\u54c1\u3001\u53e4\u8463\u53ca\u5176\u4ed6\u5546\u54c1\u8d38\u6613\uff0c\u4ee5\u53ca\u63d0\u4f9b\u670d\u52a1\u7b49\u3002\u7ecf\u8425\u7535\u5b50\u5546\u4e1a\u751f\u610f\uff0c\u6240\u7528\u4e4b\u7f51\u7ad9\u82e5\u8bbe\u7acb\u5730\u662f\u4f4d\u4e8e\u672c\u6e2f\u4ee5\u5916\uff0c\u975e\u672c\u6e2f\u5c45\u6c11\u4ecd\u4f1a\u88ab\u672c\u6e2f\u7a0e\u5c40\u8ffd\u6536\u7a0e\u9879\u3002\u5728\u73b0\u6709\u7a0e\u4f8b\u4e0b\uff0c\u6b64\u6536\u5165\u53ef\u80fd\u4f1a\u88ab\u89c6\u4e3a\u672c\u571f\u6536\u5165\uff0c\u6545\u7eb3\u7a0e\u4eba\u6709\u7eb3\u7a0e\u4e49\u52a1\u3002\u56e0\u6b64\uff0c\u4e00\u4e9b\u91cd\u8981\u56e0\u7d20\u5fc5\u987b\u88ab\u8003\u8651\u4f5c\u51b3\u5b9a\u7535\u5b50\u5546\u4e1a\u6536\u5165\u662f\u5426\u5c5e\u672c\u571f\u6536\u5165\u3002<\/p>\n

2.5 \u4e3a\u6536\u53d6\u4e0d\u540c\u79cd\u7c7b\u6536\u5165\u7684\u4eba\u58eb\uff0c\u63d0\u4f9b\u4e0d\u540c\u7684\u7a0e\u52a1\u5efa\u8bae<\/b><\/span><\/p>\n

\u4f8b\u5982:\u7279\u8bb8\u4f7f\u7528\u6743\u6536\u5165\u3001\u5229\u606f\u3001\u8de8\u5883\u5730\u533a\u8fd0\u8f93\u670d\u52a1\u53ca\u7535\u5b50\u5546\u6613\u6240\u8d5a\u53d6\u4e4b\u670d\u52a1\u6536\u5165\u3002<\/p>\n

2.6 \u672c\u6e2f\u4e4b\u5370\u82b1\u7a0e<\/b><\/span><\/p>\n

\u5370\u82b1\u7a0e\u672c\u8eab\u662f\u4e00\u79cd\u76d6\u5370\u5728\u4ea4\u6613\u6587\u4ef6\u4e0a(\u800c\u4e0d\u662f\u5c31\u8be5\u4ea4\u6613\u672c\u8eab)\u6240\u7f34\u7eb3\u7684\u4e00\u79cd\u7a0e\u9879\u3002\u5c31\u672c\u6e2f\u800c\u8a00\uff0c\u9700\u7f34\u4ed8\u5370\u82b1\u7a0e\u53ca\u7ed9\u653f\u5e9c\u76d6\u4e0a\u5370\u82b1\u7ae0\u6709\u4ee5\u4e0b\u6587\u4ef6:\u5982\u6709\u5173\u4e70\u5356\u672c\u6e2f\u571f\u5730\u6743\u76ca\u3001\u5927\u53a6\u53ca\u5404\u7c7b\u5efa\u7b51\u7269\u4e70\u5356\u53ca\u51fa\u79df\u5408\u7ea6\u53ca\u516c\u53f8\u80a1\u4efd\u8f6c\u8ba9\u7b49\u6587\u4ef6\u3002\u6709\u5f88\u591a\u4e0d\u540c\u6587\u4ef6\u5728\u5b9a\u7acb\u540e\uff0c\u9700\u7f34\u7eb3\u5370\u82b1\u7a0e\u624d\u80fd\u4f7f\u8be5\u6587\u4ef6\u5728\u6cd5\u5f8b\u4e0a\u6709\u6548\u3002\u5c24\u5176\u4ea4\u6613\u6d89\u53ca\u697c\u5b87\u4e70\u5356\u53ca\u80a1\u4efd\u8f6c\u8ba9\u65f6\uff0c\u9700\u8bf7\u6559\u4e13\u4e1a\u610f\u89c1\u4e3a\u4e0a\u3002\u5c0f\u5fc3\u800c\u5168\u9762\u4e4b\u5370\u82b1\u7a0e\u7a0e\u52a1\u7b56\u5212\uff0c\u53ef\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u5c11\u4ed8\u53ef\u89c2\u7684\u5370\u82b1\u7a0e\u7a0e\u6b3e\u3002<\/p>\n<\/div>\n

3. \u6709\u5173\u5728\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u56fd\u5185\u4e4b\u7a0e\u52a1\u670d\u52a1<\/h4>\n
3.1 \u5728\u4e2d\u56fd\u6ce8\u5165\u6295\u8d44\u53ca\u6210\u7acb\u5546\u4e1a\u4e2a\u4f53<\/div>
\n

3.1 \u5728\u534e\u6210\u7acb\u4f01\u4e1a\uff1a<\/b><\/span><\/h4>\n

\u6700\u76f4\u63a5\u8fdb\u5165\u4e2d\u56fd\u5e02\u573a\u662f\u900f\u8fc7\u5728\u5883\u5185\u8bbe\u7acb\u673a\u6784\u6ce8\u70b9\uff0c\u73b0\u4eca\u6709\u8bb8\u591a\u4e0d\u540c\u5f62\u5f0f\u4e4b\u6295\u8d44\u65b9\u5f0f\uff1b\u51b3\u5b9a\u7528\u90a3\u4e00\u79cd\uff0c\u8981\u89c6\u7b26\u4e8e\u5176\u5546\u4e1a\u76ee\u7684\u53ca\u8fd0\u4f5c\u6a21\u5f0f\u3002\u9664\u4e86\u8d22\u52a1\u673a\u6784\u4ee5\u5916\uff0c\u5728\u73b0\u884c\u6cd5\u89c4\u4e0b\uff0c\u4e00\u95f4\u5916\u56fd\u516c\u53f8\u4e0d\u80fd\u5728\u534e\u8bbe\u7acb\u4e2d\u56fd\u5206\u884c\u3002<\/p>\n

\u6210\u7acb\u4ee3\u8868\u5904\u662f\u4e00\u79cd\u6700\u7b80\u5355\u65b9\u5f0f\u4ee5\u8fbe\u81f3\u8fdb\u5165\u4e2d\u56fd\u5e02\u573a\u53ca\u5f97\u5230\u63a2\u53d6\u672c\u571f\u7ecf\u9a8c\u7684\u76ee\u7684\u3002\u82e5\u679c\u4f60\u7684\u6295\u8d44\u4e2d\uff0c\u5305\u62ec\u6709\u4e2d\u56fd\u672c\u571f\u5925\u4f34\u7684\u8bdd\uff0c\u4f60\u53ef\u9009\u62e9\u8bbe\u7acb\u4e2d\u5916\u5408\u8d44\u6216\u5408\u4f5c\u4f01\u4e1a\u5f62\u5f0f\uff0c\u5426\u5219\uff0c\u4f60\u53ef\u9009\u62e9\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\uff0c\u6b64\u4e3e\u5bb9\u8bb8\u5728\u7ba1\u7406\u65b9\u9762\u6709\u8f83\u5927\u4e4b\u63a7\u5236\u6743\u53ca\u5f39\u6027\u3002\u8bbe\u7acb\u5916\u56fd\u6295\u8d44\u80a1\u4efd\u6709\u9650\u516c\u53f8\u662f\u53e6\u4e00\u4e2a\u8f83\u65b0\u7684\u9009\u62e9\u3002<\/p>\n

\u6b63\u5e38\u5730\uff0c\u8bbe\u7acb\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\u5728\u9009\u5b9a\u8425\u4e1a\u8303\u56f4\u5185\u4ee5\u8fbe\u5230\u4e00\u4e2a\u7279\u5230\u76ee\u7684\u3002\u9664\u4e86\u4f20\u7edf\u7684\u751f\u4ea7\u6027\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\uff0c\u5916\u56fd\u6295\u8d44\u8005\u4ea6\u53ef\u6210\u7acb\u8d38\u6613\u6027\u7684\u3001\u670d\u52a1\u6027\u3001\u6279\u53d1\u6027\u53ca\u96f6\u552e\u6027\u7b49\u7684\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\u3002<\/p>\n

\u5982\u679c\u9601\u4e0b\u4e4b\u96c6\u56e2\u516c\u53f8\u5185\u5df2\u6709\u4e00\u7cfb\u5217\u7684\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\uff0c\u4e3a\u4e86\u5e73\u8861\u5730\u5728\u534e\u4f5c\u66f4\u591a\u6295\u8d44\uff0c\u53ef\u9009\u62e9\u6210\u7acb\u4e2d\u56fd\u63a7\u80a1\u516c\u53f8\u53d1\u6325\u4e2d\u592e\u5316\u7ba1\u7406\u529f\u80fd\uff0c\u63d0\u4f9b\u5206\u644a\u670d\u52a1\u3001\u5de9\u56fa\u96c6\u56e2\u5185\u5176\u4f59\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\u6240\u63d0\u4f9b\u4e4b\u8d27\u7269\u5206\u914d\u529f\u80fd\u53ca\u9884\u5148\u63a8\u9500\u8fdb\u53e3\u8d27\u54c1\u7684\u529f\u80fd\u3002<\/p>\n

\u5f53\u6240\u6709\u6ce8\u518c\u8d44\u672c\u5230\u8d44\u540e\uff0c\u4f60\u7684\u5916\u56fd\u6295\u8d44\u4f01\u4e1a\u5c31\u53ef\u5728\u534e\u5883\u5185\u900f\u8fc7\u6210\u7acb\u5206\u53f8\u4ee5\u8fbe\u81f3\u5730\u57df\u4e0a\u6269\u5c55\u4e4b\u76ee\u7684\u3002<\/p>\n

\u5728\u534e\u6210\u7acb\u4f01\u4e1a\u4e4b\u5f62\u5f0f\uff1a<\/b><\/span><\/p>\n

(1)\u8fdb\u6599\u52a0\u5de5<\/p>\n

    \n
  • \u7531\u672c\u6e2f\u4f01\u4e1a\u552e\u5356\u539f\u6750\u6599\u4e88\u56fd\u5185\u5546\u4e1a\u4e2a\u4f53\uff0c\u540e\u8005\u52a0\u5de5\u8be5\u539f\u6599\u3002\u4e4b\u540e\uff0c\u51fa\u552e\u6210\u54c1\u4e88\u672c\u6e2f\u4f01\u4e1a;<\/li>\n
  • \u672c\u6e2f\u4f01\u4e1a\u4e0e\u56fd\u5185\u5546\u4e1a\u4e2a\u4f53\u4e4b\u95f4\uff0c\u5e76\u6ca1\u6709\u7b7e\u7f72\u4efb\u4f55\u52a0\u5de5\u5408\u540c\u3002<\/li>\n<\/ul>\n

    (2)\u6765\u6599\u52a0\u5de5<\/p>\n

      \n
    • \u7531\u672c\u6e2f\u4f01\u4e1a\u4e0e\u56fd\u5185\u5546\u4e1a\u4e2a\u4f53\u5e76\u7b7e\u7f72\u4e86\u52a0\u5de5\u5408\u540c\uff0c\u5728\u534e\u63d0\u4f9b\u5de5\u5382\u8bbe\u65bd\u3001\u571f\u5730\u53ca\u52b3\u5de5;<\/li>\n
    • \u672c\u6e2f\u4f01\u4e1a\u63d0\u4f9b\u539f\u6750\u6599\u3001\u7ba1\u7406\u4eba\u624d\u3001\u751f\u4ea7\u76d1\u5bdf\u3001\u751f\u4ea7\u6280\u672f\u53ca\u8bad\u7ec3;<\/li>\n
    • \u672c\u6e2f\u4f01\u4e1a\u5411\u56fd\u5185\u5546\u4e1a\u4e2a\u4f53\u652f\u4ed8\u52a0\u5de5\u8d39\u3002<\/li>\n<\/ul>\n

      (3) \u5916\u56fd\u6295\u8d44\u4f01\u4e1a<\/p>\n

        \n
      • \u5916\u56fd\u6295\u8d44\u4f01\u4e1a\u5305\u62ec\u5916\u56fd\u4e2a\u4f53\u62e5\u6709\u5728\u534e\u4f01\u4e1a\u5168\u90e8\u8d44\u672c\u6743\u76ca\u768425%\u6216\u4e0a\uff1b<\/li>\n
      • \u53ef\u5206\u7c7b\u4e3a\u4e2d\u5916\u5408\u8d44\u3001\u4e2d\u5916\u5408\u4f5c\u6216\u72ec\u8d44\u4f01\u4e1a\u3002<\/li>\n<\/ul>\n

        (4) \u4e2d\u5916\u5408\u8425\u4f01\u4e1a<\/p>\n

          \n
        • \u5408\u4f5c\u5f62\u5f0f\u5305\u62ec\u6709\u4e2d\u56fd\u672c\u571f\u5925\u4f34\u5408\u4f5c\u7ecf\u8425\u4e1a\u52a1\uff1b<\/li>\n
        • \u53ef\u5206\u7c7b\u4e3a\u4e2d\u5916\u5408\u8d44\u3001\u4e2d\u5916\u5408\u4f5c\u6216\u72ec\u8d44\u4f01\u4e1a\u3002<\/li>\n<\/ul>\n

          (5) \u72ec\u8d44\u4f01\u4e1a<\/p>\n

            \n
          • \u5176\u6536\u5165\u88ab\u5f81\u6536\u8425\u4e1a\u7a0e(\u8425\u4e1a\u989d\u4e4b3% \u81f3 20% );<\/li>\n
          • \u88ab\u5f81\u6536\u4f01\u4e1a\u76c8\u5229\u6240\u5f97\u7a0e\uff0c\u91c7\u752825%\u4e4b\u7a0e\u7387(\u7edf\u4e00\u7a0e\u7387);<\/li>\n
          • \u5728\u8058\u8bf7\u5458\u5de5\u53ca\u516c\u53f8\u884c\u653f\u65b9\u9762\uff0c\u6709\u7edd\u5bf9\u7684\u81ea\u4e3b\u6743;<\/li>\n
          • \u9700\u8981\u6295\u653e\u5927\u91cf\u8d44\u672c\u53ca\u5c06\u76c8\u5229\u8f6c\u5f80\u4e0d\u540c\u79cd\u7c7b\u4e4b\u50a8\u5907\u91d1\u5e10\u3002<\/li>\n<\/ul>\n

            (6) \u4ee3\u8868\u5904<\/p>\n

              \n
            • \u53d1\u6325\u5546\u4e1a\u8054\u7edc\u7528\u9014;<\/li>\n
            • \u4f5c\u751f\u4ea7\u6216\u63a8\u4ecb\u670d\u52a1\u4e4b\u5f15\u8fdb\u7528\u9014;<\/li>\n
            • \u8fdb\u884c\u5e02\u573a\u79d1\u7814\u53ca\u53d1\u5c55;<\/li>\n
            • \u6280\u672f\u4fe1\u606f\u4ea4\u6362<\/li>\n<\/ul>\n

              \u4ee5\u4e0a\u6240\u6709\u5c5e\u975e\u76f4\u63a5\u7ecf\u8425\u4e1a\u52a1\u6027\u8d28\uff0c\u4f46\u4ecd\u9700\u7f34\u4ed8\u4f01\u4e1a\u8425\u5229\u6240\u5f97\u7a0e\u53ca\u8425\u4e1a\u7a0e\u3002<\/p>\n

              (7) \u4e2a\u4f53\u5de5\u5546\u6237<\/p>\n

                \u4e2a\u4f53\u5de5\u5546\u6237\u751f\u4ea7\u662f\u6307\u5c0f\u578b\u4f01\u4e1a\u4ece\u4e8b\u5de5\u4e1a\u3001\u5efa\u7b51\u3001 \u8fd0\u8f93\u5bc6\u6d41\u4e1a\u3001\u996e\u98df\u3001\u4fee\u7406\u53ca\u670d\u52a1\u4e1a\u7b49\u884c\u4e1a\u3002\u6240\u5f97\u7a0e\u4ee5\u6bcf\u4e00\u4f97\u7a0e\u5e74\u6536\u5165\u603b\u989d\uff0c\u6263\u9664\u6210\u672c\uff0c\u8d39\u7528\u4ee5\u53ca\u635f\u5931\u540e\u7684\u4f59\u989d\uff0c\u4e3a\u5e94\u7eb3\u7a0e\u6240\u5f97 \u989d\u3002\u5e94\u7eb3\u7684\u7a0e\u6b3e\uff0c\u6309\u5e74\u8ba1\u7b97\uff0c\u5206\u6708\u9884\u7f34\uff0c\u7531\u7eb3\u7a0e\u4e49\u52a1\u4eba\u5728\u6b21\u6708\u4e03\u65e5\u5185\u9884\u7f34\uff0c\u5e74\u5ea6\u7ec8\u4e86\u540e\u4e09\u4e2a\u6708\u5185\u6c47\u841b\u6e05\u7f34\uff0c\u591a\u9000\u5c11\u8865\u3002<\/ul>\n<\/div>\n
                3.2 \u4e2d\u56fd\u7a0e\u52a1\u884c\u653f\u7cfb\u7edf\u7b80\u4ecb<\/div>
                \n

                3.2 \u5728\u534e\u7a0e\u52a1\u5c40\u884c\u653f\u7cfb\u7edf<\/span><\/h4>\n

                \u5728\u534e\uff0c\u7a0e\u52a1\u5c40\u884c\u653f\u673a\u5173\u53ef\u5206\u4e3a\u4e24\u4e2a\u5c42\u9762\uff0c\u5b83\u4eec\u5305\u62ec\u7701\u3001\u5e02\u7ea7\u53ca\u5730\u65b9\u7a0e\u52a1\u5c40\u3002\u5b83\u4eec\u4e5f\u91c7\u7528\u4e0d\u540c\u7a0e\u7387\u4f5c\u5f81\u7a0e\u7528\u9014\u3002\u5b83\u4eec\u7684\u884c\u653f\u67b6\u6784\u53ef\u4ece\u4ee5\u4e0b\u56fe\u5219\u7b80\u5355\u5730\u5f52\u7eb3\u51fa\u6765:
                \n
                \n\u5728\u534e\u4e4b\u4e0d\u540c\u7a0e\u79cd<\/b><\/span><\/p>\n

                \u8fd1\u671f\uff0c\u5728\u534e\u7ecf\u5546\u6216\u65e5\u5e38\u751f\u6d3b\u4e0a\u7ecf\u5e38\u63a5\u89e6\u8d77\u8fc720\u79cd\u4e0d\u540c\u7a0e\u79cd\uff0c\u4e00\u822c\u800c\u8a00\uff0c\u4ee5\u4e0b\u662f\u7ecf\u5546\u4eba\u571f\u5e38\u89c1\u7684\u7a0e\u79cd:<\/p>\n

                1. \u4f01\u4e1a\u6240\u5f97\u7a0e<\/b><\/span><\/p>\n

                  \n
                • \u9488\u5bf9\u5916\u56fd\u6295\u8d44\u8005\u5728\u534e\u6295\u8d44\uff0c\u6210\u7acb\u4f01\u4e1a\u800c\u8d5a\u53d6\u5229\u6da6\u7eb3\u7a0e\u6240\u5f97;<\/li>\n
                • \u5728\u4e0d\u540c\u5730\u533a\uff0c\u91c7\u7528\u7edf\u4e00\u7a0e\u7387(25%);<\/li>\n
                • \u6e90\u4e8e\u4e2d\u56fd\u4e4b\u5229\u6da6\uff0c\u4f5c\u6240\u5f97\u7a0e\u8ba1\u7b97\u3002<\/li>\n<\/ul>\n

                  2. \u8425\u4e1a\u7a0e<\/b><\/span><\/p>\n

                    \n
                  • \u5bf9\u4e8e\u670d\u52a1\u63d0\u4f9b\u8005\u5728\u534e\u63d0\u4f9b\u52b3\u52a1\u670d\u52a1\uff0c\u56e0\u800c\u6240\u4ea7\u751f\u4e4b\u6536\u5165;<\/li>\n
                  • \u4e00\u822c\u800c\u8a00\uff0c\u7a0e\u6536\u8ba1\u7b97\u662f\u5c06\u603b\u6536\u5165\u4e4b\u767e\u5206\u4e4b\u4e09\u81f3\u4e8c\u5341;<\/li>\n
                  • \u6b64\u4ea6\u9002\u7528\u4e8e\u5728\u534e\u7684\u4e0d\u52a8\u4ea7\u6216\u65e0\u578b\u8d44\u4ea7\u8f6c\u8ba9\u4ea4\u6613;<\/li>\n
                  • \u6b64\u7a0e\u5e94\u5168\u6570\u4ea4\u4e8e\u5730\u65b9\u7a0e\u5c40;<\/li>\n
                  • \u6b64\u7a0e\u6b3e\u4e0d\u53ef\u53d1\u56de\u4f46\u53ef\u4f5c\u7a0e\u52a1\u6263\u9664\u540e\uff0c\u4f5c\u8ba1\u7b97\u5176\u4ed6\u6240\u5f97\u7a0e\u3002<\/li>\n<\/ul>\n

                    3. \u51fa\u5165\u53e3\u589e\u503c\u7a0e<\/b><\/span><\/p>\n

                      \n
                    • \u9488\u5bf9\u53d1\u751f\u5728\u534e\u4e4b\u5546\u4e1a\u91c7\u8d2d\u53ca\u9500\u552e\u6d3b\u52a8;<\/li>\n
                    • \u57fa\u4e8e\u7b7e\u53d1\u5355\u4f4d\u6240\u53d1\u51fa\u4e4b\u53d1\u7968\uff0c\u5176\u4e0a\u5217\u660e\u4e4b\u6570\u76ee\u4f5c\u8ba1\u7a0e\u4e4b\u7528;<\/li>\n
                    • \u51fa\u3001\u5165\u53e3\u53d1\u7968\u6240\u91c7\u7528\u4e4b\u7a0e\u7387\u4e5f\u6709\u5dee\u5f02;<\/li>\n
                    • \u7eb3\u7a0e\u4eba\u53ef\u4eca\u4e24\u5927\u7c7b: \u4e00\u822c\u7a0e\u52a1\u4eba\u53ca\u5c0f\u89c4\u8303\u7eb3\u7a0e\u4eba\uff0c\u9002\u4e8e\u4ed6\u4eec\u8eab\u4e0a\u7684\u7a0e\u7387\u4e5f\u6709\u5dee\u5f02\u3002<\/li>\n<\/ul>\n

                      4. \u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><\/span>
                      \n\u6211\u4eec\u770b\u773c\u70b9\u4e8e\u5916\u7c4d\u4eba\u58eb\u5728\u534e\u5de5\u4f5c(\u5305\u62ec\u672c\u6e2f\u6c38\u4e45\u5c45\u6c11);<\/p>\n

                        \n
                      • \u9002\u7528\u4e8e\u4e2a\u4eba\u5728\u534e\u6709\u5c45\u6240\u6216\u6709\u5e38\u9a7b\u673a\u6784;<\/li>\n
                      • \u5e94\u8ba1\u7b97\u505c\u7559\u5728\u534e\u65e5\u5b50;<\/li>\n
                      • \u8003\u8651\u5165\u3001\u51fa\u5883\u65e5\u671f\u548c\u4e8e\u4e00\u5929\u5185\u591a\u6b21\u8fdb\u51fa\u4e4b\u60c5\u51b5;<\/li>\n
                      • \u6765\u81ea\u4e0e\u534e\u83b6\u5b9a\u7a0e\u6536\u534f\u5b9a\u56fd\u5bb6\u7684\u5916\u7c4d\u4eba\u58eb\uff0c\u4eab\u6709\u4e0d\u540c\u7a0e\u52a1\u5904\u7406\u65b9\u5f0f\u53ca\u4f18\u60e0;<\/li>\n
                      • \u9996\u5e2d\u4ee3\u8868\u53ca\u5916\u7c4d\u4eba\u58eb\u5728\u534e\u8d1f\u8d23\u9879\u76ee\u4e0d\u80fd\u4eab\u670990\/183 \u5929\u4f18\u60e0;<\/li>\n
                      • \u4e2a\u4eba\u6240\u5f97\u7a0e\u7f34\u7eb3\u7a0e\u7387\u75315-45%.<\/li>\n<\/ul>\n<\/div>\n
                        3.3 \u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u6cd5\u53d1\u5c55\u4e4b\u65b0\u8d8b\u52bf<\/div>
                        \n

                        3.3 \u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u6cd5\u53d1\u5c55\u4e4b\u65b0\u8d8b\u52bf<\/span><\/h4>\n

                        3.31 \u7a0e\u7387\u53ca\u8d39\u7528\u6263\u9664\u7a0b\u5ea6\u4e4b\u6539\u53d8:\u00a0<\/b><\/span><\/p>\n

                        \u4e0e\u65e7\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u6cd5\u76f8\u6bd4\uff0c\u4e8e2008 \u5e741\u67081\u65e5\u751f\u6548\u4e4b\u65b0\u7a0e\u6cd5\uff0c\u5bf9\u8d39\u7528\u6263\u9664\u6709\u4ee5\u4e0b\u4e4b\u6539\u53d8:<\/p>\n

                          \n
                        1. \u65b0\u7a0e\u6cd5\u7edf\u4e00\u7a0e\u7387\u4e3a25%\uff0c\u5e94\u7528\u4e8e\u7ecf\u7a0e\u52a1\u8c03\u6574\u540e\u4e4b\u4f01\u4e1a\u76c8\u5229\u6240\u5f97\uff0c\u8f83\u4f4e\u7a0e\u7387\u598220%\uff0c\u9002\u7528\u4e8e\u8ba4\u53ef\u5c0f\u89c4\u6a21\u53ca\u5fae\u5229\u4f01\u4e1a\uff1b\u53e6\u4e00\u8f83\u4f4e\u7a0e\u7387\u598215%\uff0c\u9002\u7528\u4e8e\u8ba4\u53ef\u9ad8\u65b0\u6280\u672f\u4f01\u4e1a\uff0c\u5219\u4e0d\u4f1a\u53d7\u5730\u57df\u9650\u5236;<\/li>\n
                        2. \u65b0\u7a0e\u7387\u4e8e2008 \u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u91c7\u7528\uff0c\u65b0\u7a0e\u6cd5\u5bf9\u4e8e\u635f\u76ca\u5e10\u4e0a\u4e4b\u8d39\u7528\u6263\u9664\u6709\u4ee5\u4e0b\u4e4b\u6539\u53d8;<\/li>\n
                        3. \u8ba4\u53ef\u6148\u5584\u6350\u732e\u6263\u9664\u7a0b\u5ea6\u6700\u9ad8\u4e3a\u4f1a\u8ba1\u5229\u6da6\u4e4b12%;<\/li>\n
                        4. \u82e5\u679c\u6240\u6709\u5de5\u8d44\u53ca\u85aa\u91d1\u662f\u4e0e\u4f01\u4e1a\u5546\u4e1a\u7528\u9014,\u6b64\u8d39\u7528\u53ef\u5168\u6570\u6263\u9664;<\/li>\n
                        5. \u5e7f\u544a\u53ca\u63a8\u5e7f\u7528\u4e4b\u6263\u9664\u6700\u591a\u81f3\u4f01\u4e1a\u603b\u8425\u4e1a\u989d\u4e4b15%;<\/li>\n
                        6. \u96c7\u5458\u6559\u80b2\u8fdb\u4fee\u8d39\u7528\u6263\u9664\u6700\u591a\u5360\u603b\u5de5\u8d44\u4e4b2.5%<\/li>\n<\/ol>\n

                          3.32 \u5bf9\u80a1\u606f\u3001\u5229\u606f\u6536\u5165\u53ca\u7279\u8bb8\u6743\u8d39\u7528\u4f1a\u5f81\u6536\u9884\u6263\u7a0e\u6b3e\u00a0<\/b><\/span><\/p>\n

                          \u4e8e2007\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff0c\u4e2d\u56fd\u653f\u5e9c\u5411\u5916\u8d44\u4f01\u4e1a\u5bf9\u56fd\u5916\u63a7\u80a1\u516c\u53f8\u6d3e\u51fa\u4e4b\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8bb8\u6743\u8d39\u7528\u8fdb\u884c\u5f81\u7a0e\uff0c\u4f59\u4e0b\u4e4b\u5229\u6da6\u65b9\u80fd\u8f6c\u5f80\u4e8e\u6bcd\u56fd\u4e4b\u63a7\u80a1\u516c\u53f8\u3002\u4e3a\u4e86\u51cf\u5c11\u4ee5\u4e0a\u6709\u5173\u8d39\u7528\u4e4b\u5f81\u7a0e\u652f\u51fa\uff0c\u4e00\u4e2a\u5c0f\u5fc3\u5468\u8be6\u4e4b\u7a0e\u52a1\u5b89\u6392\u53bb\u9009\u62e9\u6bcd\u516c\u53f8\u6210\u7acb\u5730\uff0c\u65b9\u80fd\u8fbe\u5230\u4ee5\u4e0a\u8282\u7a0e\u76ee\u7684\u3002<\/p>\n

                          3.33 \u4e4b\u524d\u7ed9\u4e88\u7684\u7a0e\u52a1\u4f18\u60e0\u5c06\u88ab\u5e9f\u9664\u00a0<\/b><\/span><\/p>\n

                          \u5728\u65b0\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u4e0b\uff0c\u65e7\u6709\u7684\u7a0e\u52a1\u4f18\u60e0\u5bf9\u4ee5\u4e0b\u7c7b\u578b\u4e4b\u4f01\u4e1a\uff0c\u5c06\u88ab\u5220\u6389\u6216\u5f53\u4f5c\u7acb\u523b\u5f00\u59cb\u751f\u6548\u4eab\u6709:
                          \n(i) \u5236\u9020\u6027\u4f01\u4e1a\uff1b
                          \n(ii) \u53cc\u91cd\u5bc6\u96c6\u4f01\u4e1a\uff1b
                          \n(iii) \u51fa\u53e3\u4e3a\u4e3b\u9053\u4f01\u4e1a\uff1b
                          \n(iv) \u5728\u79d1\u6280\u56ed\u5185\u6210\u7acb\u4e4b\u9ad8\u65b0\u6280\u672f\u4f01\u4e1a\u3002<\/p>\n

                          \u6709\u4e9b\u73b0\u6709\u4f01\u4e1a(\u539f\u5148\u4f7f\u7528\u7a0e\u7387\u4e3a33%)\u5728\u65b0\u7a0e\u6cd5\u4e0b\u53ef\u4f7f\u7528\u4f4e\u4e4b\u7a0e\u738725%\u5f81\u7a0e\u3002\u82e5\u73b0\u6709\u4f01\u4e1a\u4e4b\u524d\u6709\u6743\u4eab\u53d7\u7a0e\u52a1\u4f18\u60e0\u4f46\u7531\u4e8e\u957f\u671f\u5904\u4e8e\u4e8f\u635f\u72b6\u6001\u4ecd\u672a\u6b63\u5f0f\u5f00\u59cb\u4f7f\u7528\u8005\uff0c\u88ab\u8ba4\u5b9a\u4e8e\u65b0\u7a0e\u6cd5\u8ba2\u7acb\u4e4b\u5e74\u5ea6\u5185\u5f00\u59cb\u4f7f\u7528\u3002<\/p>\n

                          \u90a3\u4e9b\u4e8e2007\u5e743\u670816\u65e5\u6216\u4ee5\u524d\u5df2\u6ce8\u518c\u6216\u6210\u7acb\u4e4b\u4f01\u4e1a(\u5e38\u79f0\u4e3a\u8001\u4f01\u4e1a\u6216\u65e7\u4f01\u4e1a)\uff0c\u4ecd\u53ef\u4eab\u6709\u8fc7\u5ea6\u671f\u5185\u4e4b\u7a0e\u52a1\u4f18\u60e0\uff0c\u5f53\u4f01\u4e1a\u4e8e2007\u5e743\u670816\u65e5\u6216\u4ee5\u540e\u6210\u7acb(\u5e38\u79f0\u4e3a\u65b0\u4f01\u4e1a)\uff0c\u4e0d\u80fd\u4eab\u53d7\u65e7\u4f01\u4e1a\u6240\u5f97\u7a0e\u7559\u4e0b\u6765\u4e4b\u4f18\u60e0\uff0c\u4e00\u5207\u4f9d\u4ece\u65b0\u7a0e\u6cd5\u89c4\u5b9a\u3002
                          \n<\/div>\n

                          3.4 \u8d44\u672c\u5f31\u5316\u4e4b\u6cd5\u89c4<\/div>
                          \n

                          3.4 \u8d44\u672c\u5f31\u5316\u4e4b\u6cd5\u89c4<\/span><\/h4>\n

                          \u9488\u5bf9\u5916\u8d44\u4f01\u4e1a\uff0c\u5728\u76d1\u7ba1\u5bf9\u4e8e\u5173\u8fde\u4ea4\u6613\u65b9\u9762\uff0c\u6709\u5173\u5173\u8fde\u501f\u8d37\u53ca\u5916\u8d44\u4f01\u4e1a\u4e4b\u501f\u8d37\u5bf9\u8d44\u672c\u6bd4\u7387\u63a7\u5236\u6c34\u5e73\u4e4b\u6cd5\u89c4\uff0c\u4e3a\u7684\u662f\u8981\u7ef4\u6301\u501f\u8d37\u5229\u606f\u6263\u9664\u4e4b\u5408\u7406\u6027\uff0c\u4e0e\u53ca\u80af\u5b9a\u5916\u8d44\u4f01\u4e1a\u5728\u4f01\u4e1a\u8425\u8fd0\u4e0a\u6709\u8db3\u591f\u8d44\u91d1\u800c\u8ba2\u7acb\u4e4b\u6cd5\u89c4\u3002<\/p>\n

                          \u65b0\u4f01\u4e1a\u7a0e\u6cd5\u7b2c\u56db\u5341\u516d\u6761\u4f8b\u51fa\uff0c\u6709\u5173\u5173\u8fde\u4ea4\u6613\u501f\u8d37\u6b3e\u9879\u4ea7\u751f\u4e4b\u5229\u606f\uff0c\u82e5\u8be5\u4f01\u4e1a\u4e0d\u80fd\u8fbe\u5230\u6cd5\u5b9a\u8d37\u6b3e\u8d44\u672c\u6bd4\u4f8b\uff0c\u6b64\u9879\u5229\u606f\u652f\u51fa\u662f\u4e0d\u53ef\u6263\u9664\u3002\u53e6\u5916\uff0c\u501f\u8d37\u6b3e\u9879\u4e4b\u6761\u6b3e\u9700\u662f\u7b26\u5408\u5e02\u573a\u5356\u4e70\u53cc\u65b9\u540c\u610f\u7684\u4ef7\u683c\u3002<\/p>\n

                          \u56e0\u6b64\uff0c\u5c0f\u5fc3\u7a0e\u52a1\u7b56\u5212\u662f\u5fc5\u987b\u7684\uff0c\u624d\u80af\u5b9a\u5173\u8fde\u4ea4\u6613\u501f\u8d37\u65b9\u4ea7\u751f\u4e4b\u5229\u606f\u652f\u51fa\u53ef\u5168\u6570\u6263\u9664\u53ca\u51cf\u514d\u4e2d\u56fd\u7a0e\u5c40\u63d0\u51fa\u5bf9\u8be5\u4f01\u4e1a\u7533\u62a5\u5229\u6da6\u4f5c\u51fa\u7a0e\u52a1\u8c03\u6574\u7684\u98ce\u9669\u3002<\/p>\n

                          \u8ddf\u636e\u6700\u8fd1\u56fd\u5bb6\u8d22\u653f\u90e8\u53ca\u4e2d\u56fd\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u6240\u53d1\u5e03\u4e4b\u8d22\u7a0e [2008\u5e74] 121\u53f7\u6587\uff0c\u5217\u51fa\u6709\u5173\u5173\u8054\u65b9\u95f4\u652f\u4ed8\u5229\u606f\u652f\u51fa\u7528\u4f5c\u6263\u7a0e\u653f\u7b56\u4e4b\u6709\u5173\u901a\u544a\uff0c\u6e05\u6dc5\u5730\u6307\u51fa\u4f01\u4e1a\u4e4b\u501f\u8d37\u5bf9\u8d44\u672c\u6bd4\u7387\uff0c\u5bf9\u4e0d\u540c\u884c\u4e1a\u4e4b\u4f01\u4e1a\uff0c\u8981\u8fbe\u81f3\u4ee5\u4e0b\u5217\u793a\u4e4b\u6cd5\u5b9a\u6bd4\u7387\uff0c\u5229\u606f\u652f\u51fa\u624d\u53ef\u5168\u6570\u4f5c\u6263\u7a0e\u4e4b\u7ec6\u8282\uff1a<\/p>\n

                          (i) \u5bf9\u4ece\u4e8b\u91d1\u878d\u6709\u5173\u4e1a\u52a1\u4e4b\u4f01\u4e1a: \u6bd4\u7387\u4e3a5:1
                          \n(ii) \u5bf9\u975e\u4ece\u4e8b\u91d1\u878d\u6709\u5173\u4e1a\u52a1\u6216\u5176\u4f59\u884c\u4e1a\u4e4b\u4f01\u4e1a: \u6bd4\u7387\u4e3a2:1<\/p>\n

                          \u5018\u82e5\uff0c\u4f01\u4e1a\u540c\u65f6\u4ece\u4e8b\u91d1\u878d\u53ca\u975e\u91d1\u878d\u6709\u5173\u4e1a\u52a1\u65f6\uff0c\u6709\u5173\u5173\u8054\u65b9\u95f4\u652f\u4ed8\u5229\u606f\u652f\u51fa\u9700\u6e05\u695a\u5730\u6309\u91d1\u878d\u53ca\u975e\u91d1\u878d\u4e1a\u52a1\u7c7b\u522b\u5206\u7c7b\u51fa\u6765\uff0c\u4ee5\u5408\u7406\u7684\u57fa\u7840\u53ca\u65b9\u6cd5\u8ba1\u841b\u53ef\u4f5c\u6263\u7a0e\u4e4b\u6570\u91cf\u3002<\/p>\n

                          \u4f01\u4e1a\u5982\u80fd\u63d0\u4f9b\u8be6\u7ec6\u3001\u5145\u8db3\u4e4b\u6587\u4ef6\u8bc1\u660e\u652f\u4ed8\u4e88\u5173\u8054\u65b9\u95f4\u4e4b\u5229\u606f\u8ba1\u7b97\u662f\u8ddf\u636e\u5e02\u573a\u4ef7\u503c\u6216\u501f\u8ca3\u8005\u4eab\u6709\u4e4b\u5e94\u7528\u6548\u7a0e\u7387\u4e0d\u6bd4\u5229\u606f\u6536\u53d6\u65b9\u9ad8\u7684\u8bdd\uff0c\u7528\u4f5c\u6263\u7a0e\u7528\u9014\u3002<\/p>\n

                          \u5bf9\u6536\u53d6\u6b64\u5229\u606f\u6536\u5165\u4e4b\u5173\u8054\u65b9\u95f4\u7eb3\u7a0e\u4eba\u800c\u8a00\uff0c\u4e0d\u8bba\u8be5\u5229\u606f\u652f\u51fa\u662f\u5426\u53ef\u4f5c\u6263\u7a0e\uff0c\u6b64\u9879\u5229\u606f\u6536\u5165\u4e5f\u9700\u7f34\u4ed8\u76f8\u5173\u4e4b\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002
                          \n<\/div>\n

                          3.5 \u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5907\u6863\u6cd5\u89c4<\/div>
                          \n

                          3.5\u00a0\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u6cd5\u89c4<\/span><\/h4>\n

                          \u5bf9\u4e8e\u57ae\u56fd\u4f01\u4e1a\u53ca\u57ae\u5883\u5546\u4e1a\u8fd0\u4f5c\uff0c\u8f6c\u8ba9\u5b9a\u4ef7\u65e0\u7591\u662f\u5b83\u4eec\u6700\u91cd\u8981\u53ca\u5173\u6ce8\u7684\u95ee\u9898\u3002\u4e00\u822c\u800c\u8a00\uff0c\u7a0e\u52a1\u673a\u5c40\u5bf9\u4e8e\u57ae\u56fd\u4f01\u4e1a\u7684\u5173\u6ce8\uff0c\u4e3b\u8981\u96c6\u4e2d\u4e8e\u5176\u8f6c\u8ba9\u5b9a\u4ef7\u95ee\u9898\uff0c\u4e2d\u56fd\u7a0e\u5c40\u591a\u7740\u773c\u4e8e\u00a0“\u5173\u8fde\u4e2a\u4f53\u4ea4\u6613” \u95ee\u9898\u3002<\/p>\n

                          \u6700\u8fd1\uff0c\u4e2d\u56fd\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5bf9\u4e8e\u5916\u8d44\u4f01\u4e1a\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5907\u6863\u6cd5\u89c4\u8349\u8bae\u4e86\u4e00\u5957\u8be6\u7ec6\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5907\u6863\u8981\u6c42\u6cd5\u89c4\u51fa\u53f0\uff0c\u5e76\u8981\u4e25\u5389\u5730\u6267\u884c\u3002\u6b64\u4e3e\u6b63\u914d\u5408\u4e8e2008\u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u4e4b\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u3002<\/p>\n

                          \u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c<\/strong>\u516d\u7ae0<\/strong>\u00a0–\u00a0<\/strong>\u7279\u6b8a<\/strong>\u7eb3\u7a0e<\/strong>\u8c03\u6574<\/strong><\/p>\n

                          \u00a0<\/strong><\/p>\n

                          \u7b2c\u4e00\u767e\u96f6\u4e5d\u6761\u63d0\u5230,\u00a0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c\u56db\u5341\u4e00\u6761\u6240\u79f0\u5173\u8054\u65b9\uff0c\u662f\u6307\u4e0e\u4f01\u4e1a\u6709\u4e0b\u5217\u5173\u8054\u5173\u7cfb\u4e4b\u4e00\u7684\u4f01\u4e1a\u3001\u5176\u4ed6\u7ec4\u7ec7\u6216\u8005\u4e2a\u4eba\uff1a<\/p>\n

                          (\u4e00) \u5728\u8d44\u91d1\u3001\u7ecf\u8425\u3001\u8d2d\u9500\u7b49\u65b9\u9762\u5b58\u5728\u76f4\u63a5\u6216\u95f4\u63a5\u7684\u63a7\u5236\u5173\u7cfb\uff1b<\/p>\n

                          (\u4e8c) \u76f4\u63a5\u6216\u8005\u95f4\u63a5\u5730\u540c\u4e3a\u7b2c\u4e09\u8005\u63a7\u5236\uff1b<\/p>\n

                          (\u4e09) \u5728\u5229\u76ca\u4e0a\u5177\u6709\u76f8\u5173\u8054\u7684\u5176\u4ed6\u5173\u7cfb\u3002<\/p>\n

                          \u7b2c\u4e00\u767e\u4e00\u5341\u6761 \u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c\u56db\u5341\u4e00\u6761\u6240\u79f0\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u662f\u6307\u6ca1\u6709\u5173\u8054\u5173\u7cfb\u7684\u4ea4\u6613\u5404\u65b9\uff0c\u6309\u7167\u516c\u5e73\u6210\u4ea4\u4ef7\u683c\u548c\u8425\u4e1a\u5e38\u89c4\u8fdb\u884c\u4e1a\u52a1\u5f80\u6765\u9075\u5faa\u7684\u539f\u5219\u3002<\/p>\n

                          3.51 \u540c\u671f\u8f6c<\/strong>\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u5907\u6863\u8981\u6c42\u00a0<\/strong><\/p>\n

                          \u4e3a\u4e86\u9075\u5b88\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u6cd5\u4e2d\u540c\u671f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\u4e4b\u8981\u6c42\uff0c\u7eb3\u7a0e\u4eba\u9700\u63d0\u4f9b\u8d44\u6599\u3002\u4ee5\u4e0b\u4e3a\u6709\u5173\u4e4b\u8868\u683c\u53ca\u5176\u9488\u5bf9\u5173\u8fde\u4e2a\u4f53\u4ea4\u6613\u95ee\u9898:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
                          \u8868\u683c<\/td>\n\u540d\u79f0<\/td>\n<\/tr>\n
                          1<\/td>\n\u5173\u8fde\u4e2a\u4f53\u79cd\u7c7b\u53ca\u5173\u7cfb\u603b\u7ed3<\/td>\n<\/tr>\n
                          2<\/td>\n\u5173\u8fde\u4e2a\u4f53\u4ea4\u6613\u79cd\u7c7b\u53ca\u5173\u7cfb\u603b\u7ed3<\/td>\n<\/tr>\n
                          3<\/td>\n\u5173\u8fde\u9500\u552e\u53ca\u91c7\u8d2d\u4ea4\u6613\u603b\u7ed3<\/td>\n<\/tr>\n
                          4<\/td>\n\u5173\u8fde\u4e2a\u4f53\u65b9\u9762\u4e4b\u670d\u52a1\u4ea4\u6613\u603b\u7ed3<\/td>\n<\/tr>\n
                          5<\/td>\n\u5173\u8fde\u4e2a\u4f53\u8d22\u52a1\u878d\u6d3d\u4ea4\u6613\u603b\u7ed3<\/td>\n<\/tr>\n
                          6<\/td>\n\u65e0\u578b\u8d44\u4ea7\u4e70\u5356\u4e4b\u5173\u8fde\u4ea4\u6613\u603b\u7ed3<\/td>\n<\/tr>\n
                          7<\/td>\n\u56fa\u5b9a\u8d44\u4ea7\u4e70\u5356\u4e4b\u5173\u8fde\u4ea4\u6613\u603b\u7ed3<\/td>\n<\/tr>\n
                          8<\/td>\n\u6709\u5173\u4e2d\u56fd\u5883\u5916\u6295\u8d44\u4e4b\u5173\u8fde\u4ea4\u6613\u603b\u7ed3<\/td>\n<\/tr>\n
                          9<\/td>\n\u6709\u5173\u4e2d\u56fd\u5883\u5916\u8d44\u91d1\u4e4b\u5173\u8fde\u4ea4\u6613\u603b\u7ed3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          3.52 \u5bf9\u4e0d\u9075\u5b88\u540c\u671f\u8f6c<\/strong>\u8ba9\u5b9a\u4ef7\u6587\u6863\u8981\u6c42\u4e4b\u4e25\u91cd\u540e\u679c
                          \n<\/strong>
                          \n\u7a0e\u52a1\u7f34\u7eb3\u4eba\u5018\u82e5\u4e0d\u80fd\u9075\u5b88\u51c6\u65f6\u7533\u62a5\u53ca\u4fdd\u6301\u540c\u671f\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4e2d\u56fd\u7a0e\u5c40\u4f1a\u6838\u5b9a\u7a0e\u52a1\u7f34\u7eb3\u4eba\u6709\u7f34\u7eb3\u6240\u5f97\u7a0e\u4e4b\u4e49\u52a1\uff0c\u5e76\u8981\u6c42\u7a0e\u52a1\u7f34\u7eb3\u4eba\u5728\u7a0e\u52a1\u4e0a\u8fdb\u884c\u7279\u6b8a\u7a0e\u52a1\u8c03\u6574\uff0c\u6b64\u8c03\u6574\u5305\u62ec\u989d\u5916\u7a0e\u6b3e\u3001\u7a0e\u52a1\u5229\u606f\u652f\u51fa \u3001\u7f5a\u6b3e\uff0c\u53ca\u5176\u5b83\u79cd\u7c7b\u7a0e\u79cd\u6240\u5f15\u53d1\u4e4b\u7a0e\u52a1\u5ba1\u67e5\u98ce\u9669\u3002<\/p>\n

                          \u9884\u671f\u4e2d\uff0c\u6b64\u7a0e\u52a1\u5229\u606f\u652f\u51fa\u4e4b\u8ba1\u7b97\u662f\u4f9d\u636e\u4e2d\u56fd\u4eba\u6c11\u94f6\u884c\u6240\u5b9a\u4e4b\u94f6\u884c\u8d37\u6b3e\u5229\u606f\u4f5c\u6307\u6807 \u3002<\/p>\n

                          3.53 \u8f6c<\/strong>\u8ba9\u5b9a\u4ef7\u6709\u5173\u95ee\u9898<\/strong><\/p>\n

                          \u5728\u534e\u6709\u7ecf\u8425\u4e1a\u52a1\u4e4b\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff0c\u5176\u96c6\u56e2\u949d\u610f\u5c06\u5229\u6da6\u8f6c\u5f80\u4e00\u4e9b\u6210\u7acb\u4e8e\u4f4e\u7a0e\u7387\u56fd\u5bb6\u7684\u5b50\u516c\u53f8\uff0c\u51cf\u5c11\u6574\u4f53\u7a0e\u8d1f\uff0c\u5176\u4e00\u4e2a\u7b56\u7565\u53ca\u65b9\u6cd5\u5c31\u662f\u4f7f\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u3002<\/p>\n

                          \u9002\u5f53\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u53ef\u4ee5\u5408\u6cd5\u5730\u51cf\u5c11\u7a0e\u8d1f\uff0c\u76f8\u53cd\uff0c\u6ee5\u7528\u4e0d\u6070\u5f53\u5730\u4f7f\u7528\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7ed3\u679c\u53ea\u4f1a\u5f15\u8d77\u7a0e\u52a1\u673a\u5173\u4e4b\u5173\u6ce8\u53ca\u89e6\u72af\u53cd\u907f\u7a0e\u6761\u4f8b\u3002\u7ed3\u679c\uff0c\u7a0e\u52a1\u673a\u5173\u4f1a\u8981\u6c42\u7eb3\u7a0e\u4eba\u4f5c\u51fa\u7a0e\u52a1\u8c03\u6574\uff0c\u56e0\u6b64\uff0c\u4ea4\u6613\u4e2d\u600e\u6837\u5b9a\u4ef7\u662f\u975e\u5e38\u91cd\u8981\u7684\u51b3\u5b9a\uff0c\u600e\u6837\u5b9a\u7acb\u516c\u5141\u4ef7\u683c\uff0c\u5f80\u5f80\u662f\u8de8\u56fd\u4f01\u4e1a\u4e00\u4e2a\u5934\u75db\u95ee\u9898 \u3002<\/p>\n

                          \u6709\u5173\u8f6c\u8ba9\u5b9a\u4ef7\u6709\u5173\u95ee\u9898\uff0c\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u4e8e1995\u5e74\u53d1\u8868\u6587\u7ae0\u4e2d\u6307\u51fa\u4e94\u70b9\u6307\u5f15\uff0c\u6709\u5173\u516c\u5141\u4ef7\u683c\u7684\u5b9a\u4e49\u53ca\u5e94\u7528\uff0c\u6307\u51fa\u7a0e\u52a1\u673a\u5173\u53ca\u7eb3\u7a0e\u4eba\u5e94\u4f7f\u7528\u5728\u771f\u5b9e\u4ea4\u6613\u4e2d\u5b9a\u4ef7\uff0c\u8ddf\u636e\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u00a0\u4e8e1995 \u5e74\u53d1\u8868\u7684\u7b2c\u4e5d\u53f7\u6587\u7ae0\u4e2d\uff0c \u9f13\u52b1\u4f7f\u7528\u516c\u5e73\u4ea4\u6613\u539f\u7406\uff0c\u7eb3\u7a0e\u4eba\u4f7f\u7528\u4e4b\u5b9a\u4ef7\u5e94\u4e0e\u5728\u771f\u5b9e\u7684\u4ea4\u6613\u5f53\u4e2d\u4e4b\u5b9a\u4ef7\u76f8\u7ea6\u3002<\/p>\n

                          \u751a\u4e48\u662f\u201c\u516c\u5e73\u4ea4\u6613 \u201d\u539f\u5219?<\/p>\n

                          \u5b9e\u9645\u4e0a\uff0c\u6ca1\u6709\u6e05\u695a\u6216\u6807\u51c6\u7684\u5b9a\u4e49\u53bb\u89e3\u91ca\u4f55\u8c13\u201c\u516c\u5e73\u4ea4\u6613 \u201d\uff0c\u4f46\u5728\u5b9e\u9645\u5e02\u573a\u73af\u5883\u4e2d\uff0c\u5b83\u5fc5\u5b9a\u662f\u81ea\u7531\u7ade\u4e89\u7684\u7ed3\u679c\u3002<\/p>\n

                          \u8ddf\u636e\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u00a0\u4e8e1997\u5e74\u53d1\u8868\u6587\u7ae0\uff0c\u516c\u5e73\u4ea4\u6613\u5e94\u5305\u62ec\u4ee5\u4e0b\u56e0\u7d20\u4f5c\u4ef7\u5b9a\u8003\u8651:<\/p>\n

                          (i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u4ea4\u6613\u672c\u8eab\u4e4b\u5206\u6790<\/p>\n

                          (ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u6709\u53ef\u6bd4\u6027\u53ca\u7c7b\u4f3c\u6027\u65b9\u6790<\/p>\n

                          (iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u79c1\u4eba\u5408\u7ea6\u5b89\u6392<\/p>\n

                          (iv)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u5bcc\u5f00\u6539\u5e02\u573a\u4e4b\u7279\u5f81<\/p>\n

                          (v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u542b\u4e3b\u89c2\u6027\u4e4b\u7279\u5f81<\/p>\n

                          (vi)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u5177\u529f\u80fd\u6027\u5206\u6790<\/p>\n

                          3.54 \u51b3\u5b9a\u516c\u5141\u4ef7\u683c\u4e4b\u65b9\u6cd5<\/strong><\/p>\n

                          \u73b0\u4eca\u6709\u516d\u79cd\u65b9\u6cd5\u4f5c\u4e3a\u8ba1\u7b97\u6709\u5173\u5173\u8fde\u4ea4\u6613\u4e0a\u7684\u5b9a\u4ef7\u65b9\u5f0f\uff0c\u88ab\u8ba4\u4e3a\u662f\u516c\u5e73\u4ea4\u6613, \u7b2c\u4e00\u767e\u4e00\u5341\u4e00\u6761 \u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c\u56db\u5341\u4e00\u6761\u6240\u79f0\u5408\u7406\u65b9\u6cd5\u5305\u62ec\uff1a<\/p>\n

                          (\u4e00) \u53ef\u6bd4\u975e\u53d7\u63a7\u4ef7\u683c\u6cd5\uff0c\u662f\u6309\u7167\u6ca1\u6709\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4ea4\u6613\u5404\u65b9\u8fdb\u884c\u76f8\u540c\u6216\u7c7b\u4f3c\u7684\u4e1a\u52a1\u5f80\u6765\u7684\u4ef7\u683c\u8fdb\u884c\u5b9a\u4ef7\u7684\u65b9\u6cd5;<\/p>\n

                          (\u4e8c) \u518d\u9500\u552e\u4ef7\u683c\u6cd5\u00a0:\u00a0\u662f\u6309\u7167\u5173\u8054\u65b9\u8d2d\u8d27\u5546\u54c1\u518d\u9500\u552e\u4e88\u6ca1\u6709\u5173\u8054\u5173\u7cfb\u7684\u4ea4\u6613\u65b9\u7684\u4ef7\u683c,\u00a0\u51cf\u9664\u76f8\u540c\u6216\u7c7b\u4f3c\u4e1a\u52a1\u7684\u9500\u552e\u6bdb\u5229\u8fdb\u884c\u5b9a\u4ef7\u7684\u65b9\u6cd5;<\/p>\n

                          (\u4e09)\u00a0\u6210\u672c\u52a0\u6210\u6cd5\u00a0:\u00a0\u662f\u6307\u6309\u7167\u6210\u672c\u52a0\u5408\u7406\u7684\u8d39\u7528\u548c\u5229\u6da6\u8fdb\u884c\u5b9a\u4ef7\u7684\u65b9\u6cd5;<\/p>\n

                          (\u56db)\u00a0\u4ea4\u6613\u51c0\u5229\u6da6\u6cd5\u00a0:\u00a0\u662f\u6307\u6309\u7167\u6ca1\u6709\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4ea4\u6613\u5404\u65b9\u8fdb\u884c\u76f8\u540c\u6216\u7c7b\u4f3c\u4e1a\u52a1\u5f80\u6765\u53d6\u5f97\u7684\u7eaf\u5229\u6da6\u6c34\u5e73\u786e\u5b9a\u5229\u6da6\u7684\u65b9\u6cd5;<\/p>\n

                          (\u4e94)\u00a0\u00a0\u00a0\u5229\u6da6\u5206\u5272\u6cd5\u00a0:\u00a0\u662f\u6307\u5c06\u4f01\u4e1a\u4e0e\u5176\u5173\u8054\u65b9\u7684\u5408\u5e76\u5229\u6da6\u6216\u4e8f\u635f\u5728\u5404\u65b9\u4e4b\u95f4\u4f7f\u7528\u5408\u7406\u7684\u6807\u51c6\u8fdb\u884c\u5206\u914d\u7684\u65b9\u6cd5;<\/p>\n

                          (\u516d)\u00a0\u00a0\u00a0\u5176\u4ed6\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u4e4b\u65b9\u6cd5\u3002<\/p>\n

                          \u7b2c\u4e00\u767e\u4e00\u5341\u56db\u6761 \u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c\u56db\u5341\u4e09\u6761\u6240\u79f0\u76f8\u5173\u8d44\u6599:<\/p>\n

                          (\u4e00)\u00a0\u00a0\u00a0\u00a0\u4e0e\u5173\u8054\u4e1a\u52a1\u5f80\u6765\u6709\u5173\u4ef7\u683c,\u8d39\u7528\u7684\u5236\u8ba2\u6807\u51c6,\u8ba1\u7b97\u65b9\u6cd5\u548c\u8bf4\u660e\u7b49\u540c\u671f\u8d44\u6599;<\/p>\n

                          (\u4e8c)\u00a0\u00a0\u00a0\u00a0\u4e0e\u5173\u8054\u4e1a\u52a1\u5f80\u6765\u6d89\u53ca\u8d22\u4ea7,\u00a0\u8d22\u4ea7\u4f7f\u7528\u8d39,\u00a0\u52b3\u52a1\u7b49\u7684\u518d\u9500\u552e(\u8f6c\u8ba9)\u4ef7\u683c\u6216\u6700\u7ec8\u7684\u9500\u552e(\u8f6c\u8ba9)\u4ef7\u683c\u7684\u6709\u5173\u8d44\u6599;<\/p>\n

                          (\u4e09)\u00a0\u00a0\u00a0\u00a0\u4e0e\u5173\u8054\u4e1a\u52a1\u8c03\u67e5\u6709\u5173\u7684\u5176\u4ed6\u7684\u4f01\u4e1a\u5e94\u5f53\u63d0\u4f9b\u7684\u4e0e\u88ab\u8c03\u67e5\u4f01\u4e1a\u53ef\u6bd4\u6027\u7684\u4ea7\u54c1\u4ef7\u683c,\u5b9a\u4ef7\u516c\u5f0f\u53ca\u5229\u6da6\u6c34\u5e73\u7b49\u8d44;<\/p>\n

                          (\u56db)\u00a0\u00a0\u00a0\u5176\u4ed6\u4e0e\u5173\u8054\u4e1a\u52a1\u5f80\u6765\u6709\u5173\u7684\u8d44\u6599<\/p>\n

                          \u7b2c\u4e00\u767e\u4e8c\u5341\u4e09\u6761\u00a0\u4f01\u4e1a\u4e0e\u5176\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u4e1a\u52a1\u5f80\u6765,\u00a0\u00a0\u5982\u679c\u4e0d\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219,\u00a0\u6216\u8005\u4f01\u4e1a\u5b9e\u65bd\u4e0d\u5408\u7406\u7684\u5546\u4e1a\u8d38\u6613\u76ee\u7684\u5b89\u6392,\u00a0\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5728\u8be5\u4f01\u4e1a\u4e1a\u52a1\u53d1\u751f\u7684\u7eb3\u7a0e\u5e74\u5ea6\u8d7710\u5e74\u5185,\u00a0\u8fdb\u884c\u7a0e\u52a1\u8c03\u6574\u3002<\/p>\n

                          3.55\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/strong><\/p>\n

                          \u9884\u7ea6\u5b9a\u4ef7\u662f\u4e00\u79cd\u7a0e\u52a1\u5b89\u6392\uff0c\u5f53\u4e2d\u7eb3\u7f34\u4eba\u4e0e\u7a0e\u52a1\u673a\u5173\u5c31\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u8fdb\u884c\u534f\u5546\uff0c\u786e\u5b9a\u540e\u8fbe\u6210\u534f\u5b9a\uff0c\u6b64\u4e3e\u53ef\u907f\u514d\u7a0e\u52a1\u673a\u5173\u65e5\u540e\u5bf9\u6709\u5173\u5173\u8fde\u4ea4\u6613\u4f5c\u51fa\u7a0e\u52a1\u8c03\u6574\u3002<\/p>\n

                          (i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u5355\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/strong><\/p>\n

                          \u5f53\u7eb3\u7f34\u4eba\u4e0e\u4e00\u65b9\u7a0e\u52a1\u673a\u5173\u5c31\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u4e4b\u5b9a\u4ef7\u539f\u5219\u534f\u5546\uff0c\u5bf9\u6709\u5173\u5173\u8fde\u4ea4\u6613\u4e2d\u4f7f\u7528\u4e4b\u5b9a\u4ef7\u65b9\u6cd5\u8fbe\u6210\u534f\u8bae\u3002<\/p>\n

                          (ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u53cc\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/strong><\/p>\n

                          \u5f53\u7eb3\u7f34\u4eba\u4e0e\u4e24\u65b9\u7a0e\u52a1\u673a\u5173\u5c31\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u4e4b\u5b9a\u4ef7\u539f\u5219\u534f\u5546\uff0c\u5bf9\u6709\u5173\u5173\u8fde\u4ea4\u6613\u4e2d\u4f7f\u7528\u4e4b\u5b9a\u4ef7\u65b9\u6cd5\u8fbe\u6210\u534f\u8bae\uff0c\u6b64\u4e3e\u53ef\u51cf\u5c11\u91cd\u590d\u4e24\u8fb9\u5f81\u7a0e\u6216\u5f81\u7a0e\u8fc7\u91cf\u7684\u60c5\u51b5\u3002<\/p>\n

                          (iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u591a\u8fb9\u9884\u7ea6\u5b9a\u4ef7\u5b89\u6392<\/strong><\/p>\n

                          \u5f53\u7eb3\u7f34\u4eba\u4e0e\u4e09\u65b9\u6216\u4e0a\u4e4b\u7a0e\u52a1\u673a\u5173\u5c31\u6309\u7167\u72ec\u7acb\u4ea4\u6613\u4e4b\u5b9a\u4ef7\u539f\u5219\u534f\u5546\uff0c\u5bf9\u6709\u5173\u5173\u8fde\u4ea4\u6613\u4e2d\u4f7f\u7528\u4e4b\u5b9a\u4ef7\u65b9\u6cd5\u8fbe\u6210\u534f\u8bae\uff0c\u6b64\u4e3e\u53ef\u51cf\u5c11\u91cd\u590d\u4e24\u8fb9\u8fc7\u91cf\u5f81\u7a0e\uff0c\u6b64\u5b89\u6392\u6d89\u53ca\u9ad8\u5ea6\u590d\u6742\u6027\uff0c\u5728\u56fd\u9645\u95f4\u6210\u529f\u4f8b\u5b50\u4e0d\u591a\u3002<\/p>\n

                          <\/div>\n

                          3.6 \u53d7\u63a7\u5236\u5916\u56fd\u516c\u53f8\u6cd5\u89c4<\/div>
                          \n

                          3.6 \u53d7\u63a7\u5236\u5916\u56fd\u516c\u53f8\u6cd5\u89c4<\/span><\/h4>\n

                          \u82e5\u679c\u4f01\u4e1a\u4e4b\u7a0e\u52a1\u5b89\u6392\u662f\u5efa\u57fa\u4e8e\u6ca1\u6709\u5b9e\u9645\u5546\u4e1a\u76ee\u7684\u6216\u7406\u7531\uff0c\u4e2d\u56fd\u7a0e\u52a1\u673a\u5173\u4f1a\u5bf9\u4f01\u4e1a\u4e4b\u5e94\u7eb3\u7a0e\u6240\u5f97\u8fdb\u884c\u7a0e\u52a1\u8c03\u6574\uff1b<\/p>\n

                          \u65b0\u4f01\u4e1a\u7a0e\u6cd5\u7b2c\u56db\u5341\u4e94\u6761\u4f8b\u51fa\uff0c\u53d7\u63a7\u5236\u5916\u56fd\u516c\u53f8\u6cd5\u89c4\u6761\u6587\u5185\u5bb9\u4e00\u822c\u6027\uff0c\u5b83\u63d0\u53ca: \u5728\u534e\u5883\u5185\u4e4b\u516c\u6c11\u4f01\u4e1a\u62e5\u6709\u3001\u63a7\u5236\u5176\u5728\u4f4e\u7a0e\u7387\u5730\u533a\u6210\u7acb\u3001\u8fd0\u4f5c\u4e4b\u5916\u56fd\u5b50\u516c\u53f8\u3002\u8fd9\u4e9b\u5916\u56fd\u5b50\u516c\u53f8\u4ea7\u751f\u4e4b\u5229\u6da6\uff0c\u5b9e\u4e3a\u516c\u6c11\u4f01\u4e1a\u5e94\u4eab\u6709\uff0c\u5728\u65b0\u4f01\u4e1a\u7a0e\u6cd5\u4e0b\uff0c\u5e94\u7eb3\u4e3a\u516c\u6c11\u4f01\u4e1a\u7eb3\u7a0e\u6240\u5f97\u4e00\u90e8\u4efd\uff1b<\/p>\n

                          \u65b0\u4f01\u4e1a\u7a0e\u6cd5\u7b2c\u56db\u5341\u4e03\u6761\u4f8b\u51fa\uff0c”\u63a7\u5236”\u4e00\u8bcd\u88ab\u5b9a\u4e49\u4e3a\uff0c\u4e2d\u56fd\u516c\u6c11\u4f01\u4e1a\u76f4\u63a5\u6216\u7b80\u63a5\u5730\u6301\u6709\u767e\u5206\u4e4b\u5341\u6216\u4ee5\u4e0a\u4e4b\u53ef\u6295\u7968\u80a1\u6743\u4e0e\u53ca\u767e\u5206\u4e4b\u4e94\u5341\u5916\u56fd\u5b50\u516c\u53f8\u4e4b\u80a1\u6743\u3002<\/p>\n<\/div>\n

                          3.7 \u53cd\u907f\u7a0e\u6cd5\u89c4<\/div>
                          \n

                          \u53cd\u907f\u7a0e\u6cd5\u89c4
                          \n<\/div>\n","protected":false},"excerpt":{"rendered":"

                          \u6211\u4eec\u63d0\u4f9b\u4e13\u4e1a\u670d\u52a1\uff0c\u4e3b\u8981\u9488\u5bf9\u4ee5\u4e0b\u51e0\u65b9\u9762\uff1a 1. \u9999\u6e2f\u4e0e\u6d77\u5916\u56fd\u5bb6\u5730\u533a\u7b7e\u8ba2\u907f\u514d\u53cc\u91cd\u5f81\u7a0e…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_mi_skip_tracking":false},"_links":{"self":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/2062\/"}],"collection":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/comments\/?post=2062"}],"version-history":[{"count":1,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/2062\/revisions\/"}],"predecessor-version":[{"id":2226,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/pages\/2062\/revisions\/2226\/"}],"wp:attachment":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hans\/wp-json\/wp\/v2\/media\/?parent=2062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}