{"id":1946,"date":"2018-05-17T23:09:43","date_gmt":"2018-05-17T15:09:43","guid":{"rendered":"http:\/\/www.thomsonscpa.com\/v3\/%e4%bc%81%e6%a5%ad%e7%af%80%e7%a8%85%e5%ae%89%e6%8e%92\/"},"modified":"2018-05-22T09:26:48","modified_gmt":"2018-05-22T01:26:48","slug":"%e4%bc%81%e6%a5%ad%e7%af%80%e7%a8%85%e5%ae%89%e6%8e%92","status":"publish","type":"page","link":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/%e4%bc%81%e6%a5%ad%e7%af%80%e7%a8%85%e5%ae%89%e6%8e%92\/","title":{"rendered":"\u4f01\u696d\u7bc0\u7a05\u5b89\u6392"},"content":{"rendered":"

\u6211\u5011\u63d0\u4f9b\u5c08\u696d\u670d\u52d9\uff0c\u4e3b\u8981\u91dd\u5c0d\u4ee5\u4e0b\u5e7e\u65b9\u9762\uff1a<\/p>\n

1. \u9999\u6e2f\u8207\u6d77\u5916\u570b\u5bb6\u5730\u5340\u7c3d\u8a02\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392:<\/h3>\n
1.1 \u9999\u6e2f\u8207\u6bd4\u5229\u6642<\/div>
\n

1.1 \u672c\u6e2f\u8207\u6bd4\u5229\u6642\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff1a<\/span><\/h4>\n

\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6bd4\u5229\u6642\u7c3d\u8a02\u4e00\u500b\u6bd4\u8f03\u5b8c\u5584\u3001\u8a73\u7d30\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff0c\u5b83\u7684\u88fd\u5b9a\u662f\u53c3\u8003\u4e86\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54(OECD)\u548c\u806f\u5408\u570b\u4e4b\u9593\u6240\u5b9a\u7acb\u4e4b\u7a05\u6536\u5354\u5b9a\u7bc4\u672c\uff0c\u5b83\u5bb9\u8a31\u4e0d\u540c\u570b\u5bb6\u7a05\u52d9\u6a5f\u69cb\u4e4b\u9593\uff0c\u6709\u4fe1\u606f\u4ea4\u63db\uff0c\u4f46\u53ea\u80fd\u9650\u65bc\u5546\u696d\u7528\u9014\u3002<\/p>\n

\u5728\u65b0\u7684\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u5b9a\u4e0b\uff1a\u6240\u5e36\u4f86\u7684\u597d\u8655\u53ca\u512a\u60e0\u5982\u4e0b\uff1a<\/p>\n

– \u51fa\u552e\u80a1\u7968\u6240\u8cfa\u53d6\u4e4b\u8cc7\u672c\u5229\u6f64\uff0c\u53ef\u8c41\u514d\u88ab\u5fb5\u7a05\uff1b
\n– \u63a5\u6536\u80a1\u7968\u6d3e\u51fa\u4e4b\u80a1\u606f\u6536\u5165\u5728\u67d0\u7a2e\u7a0b\u5ea6\u4e0a\u53ef\u8c41\u514d\u5fb5\u7a05\uff1a\u5982\u82e5\u6700\u7d42\u63a7\u80a1\u516c\u53f8\u5efa\u7acb\u65bc\u6b50\u76df\u6210\u54e1\u570b\uff0c\u800c\u5176\u4e2d\u5c64\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\u904e\u6cd5\u4f8b\u4e0a\u4e4b\u898f\u5b9a\u53ca\u6642\u9650\uff0c\u6240\u6536\u5230\u7684\u80a1\u606f\u65b9\u53ef\u8c41\u514d\u5fb5\u7a05\uff1b
\n– \u5728\u5fb5\u6536\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u6536\u5165\u65b9\u9762\u4e4b\u7a05\u7387\u4ea6\u4e0b\u8abf\u3002<\/p>\n

\u57fa\u65bc\u4ee5\u4e0a\u512a\u60e0\uff0c\u4e00\u500b\u6709\u6548\u7387\u4e4b\u5883\u5167\u53ca\u5883\u5916\u6295\u8cc7\u7d50\u69cb\u662f\u5341\u5206\u91cd\u8981\uff0c\u5f9e\u800c\u9054\u81f3\u53ef\u89c0\u6e1b\u7a05\u7a0b\u5ea6\u7684\u76ee\u7684\u3002<\/p>\n<\/div>\n

1.2 \u9999\u6e2f\u8207\u6cf0\u570b<\/div>
\n

1.2\u672c\u6e2f\u8207\u6cf0\u570b\u6240\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff1a<\/span><\/h4>\n

\u5728\u65b0\u5b89\u6392\u4e4b\u4e0b\uff0c\u6240\u5e36\u4f86\u7684\u597d\u8655\u53ca\u512a\u60e0\u5982\u4e0b:<\/p>\n

– \u672c\u6e2f\u516c\u53f8\u6536\u53d6\u6cf0\u570b\u516c\u53f8\u652f\u4ed8\u4e4b\u670d\u52d9\u8cbb\u6536\u5165\uff0c\u8a72\u670d\u52d9\u8cbb\u6536\u5165\u7522\u751f\u4e4b\u9810\u6263\u7a05\u6b3e\u53ef\u514d\u5fb5\u6536;
\n– \u51fa\u552e\u6cf0\u570b\u516c\u53f8\u4e4b\u80a1\u7968\u6240\u8cfa\u53d6\u4e4b\u8cc7\u672c\u5229\u6f64\uff0c\u5728\u7b26\u5408\u67d0\u7a2e\u60c5\u6cc1\u4e0b\u53ef\u8c41\u514d\u5fb5\u7a05;
\n– \u6709\u95dc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u6536\u5165\u4e4b\u5fb5\u7a05\uff0c\u7a05\u7387\u4ea6\u4e0b\u8abf\u4e86\u3002<\/p>\n<\/div>\n

1.3 \u9999\u6e2f\u8207\u4e2d\u83ef\u4eba\u6c11\u5171\u548c\u570b<\/div>
\n

1.3 \u9999\u6e2f\u8207\u8207\u4e2d\u83ef\u4eba\u6c11\u5171\u548c\u570b\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff1a<\/span><\/h4>\n

\u81ea2006\u5e748\u6708\u8d77\uff0c\u6b64\u9805\u65b0\u5b89\u6392\u6b63\u5f0f\u751f\u6548\uff0c\u6b64\u9805\u65b0\u5b89\u6392\u53d6\u4ee3\u4e861998\u5e74\u96d9\u65b9\u6240\u7c3d\u8a02\u820a\u7684\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\u3002<\/p>\n

\u65b0\u5b89\u6392\u9069\u5408\u65bc\u4e2d\u570b\u65b9\u9762\u81ea2007\u5e741\u67081\u65e5 \u53ca\u672c\u6e2f\u81ea2007\u5e744\u67081\u65e5\u8d77\u8a08\u7b97\u4e4b\u8ca1\u653f\u5e74\u5ea6\uff0c\u6709\u95dc\u5b89\u6392\u4ea6\u9069\u7528\u65bc (i) \u80a1\u606f (ii) \u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb (iii) \u5229\u606f\u3002
\n\u4ee5\u4e0a\u6536\u5165\u5f9e\u4e2d\u570b\u570b\u5167\u7368\u8cc7\u6216\u5916\u8cc7\u4f01\u696d\u6d3e\u767c\u4e88\u672c\u6e2f\u6bcd\u516c\u53f8\u6240\u7522\u751f\u4e4b\u7a05\u52d9\u554f\u984c\u3002<\/p>\n

\u7a05\u52d9\u7b56\u5283\u69cb\u601d<\/u><\/p>\n

\u4e4b\u524d\u63d0\u53ca\uff0c\u8cc7\u672c\u5229\u6f64\u8c41\u514d\u5fb5\u7a05\u53ca\u6e1b\u4f4e\u80a1\u606f\u3001\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u3001\u5229\u606f\u4e4b\u9810\u6263\u7a05\u7387\uff0c\u63d0\u5347\u4e86\u672c\u6e2f\u7684\u7af6\u722d\u529b\uff0c\u53ca\u4fc3\u4f7f\u672c\u6e2f\u516c\u53f8\u53ca\u5916\u570b\u516c\u53f8\u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u7d93\u5546\u6216\u85c9\u6b64\u6295\u8cc7\u4e2d\u570b\u5927\u9678\u3002\u7a05\u52d9\u7b56\u5283\u69cb\u601d\u53ef\u767c\u63ee\u529f\u7528\u5982\u4e0b:
\n1. \u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u4f5c\u70ba\u4e2d\u9593\u63a7\u80a1\u516c\u53f8\uff0c\u4f5c\u6301\u6709\u4e2d\u570b\u5883\u5167\u6295\u8cc7(\u5982: \u5916\u8cc7\u4f01\u696d);
\n2. \u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u5354\u52a9\u4e2d\u570b\u5883\u5167\u6295\u8cc7\u9054\u81f3\u878d\u8cc7\u76ee\u7684;
\n3. \u4f7f\u7528\u672c\u6e2f\u516c\u53f8\u79df\u51fa\u6240\u6301\u6709\u77e5\u8b58\u8cc7\u7522\u6b0a\u4e88\u4e2d\u570b\u5883\u5167\u6295\u8cc7\u3002<\/p>\n

\u8cc7\u672c\u5229\u6f64<\/u><\/p>\n

\u65b0\u5b89\u6392\u5305\u62ec\u6709\u95dc\u8cc7\u672c\u5229\u6f64\u7684\u689d\u6587\uff0c\u6839\u64da\u8a72\u689d\u6587\u63cf\u8ff0\uff0c\u672c\u6e2f\u6295\u8cc7\u8005\u6301\u6709\u5c11\u65bc25%\u570b\u5167\u516c\u53f8\u7684\u80a1\u6b0a\uff0c\u800c\u8a72\u570b\u5167\u516c\u53f8\u7684\u4e3b\u8981\u570b\u5167\u8cc7\u7522\u4e0d\u80fd\u662f\u4e0d\u52d5\u7522\u7269\u696d\uff0c\u8b8a\u8ce3\u9019\u4e9b\u80a1\u6b0a\u800c\u7522\u751f\u4e4b\u8cc7\u672c\u5229\u6f64\uff0c\u5c07\u5168\u984d\u8c41\u514d\u5fb5\u7a05\u3002<\/p>\n

\u6b63\u56e0\u672c\u6e2f\u4e0d\u5fb5\u6536\u8cc7\u672c\u5229\u6f64\u7a05\u6b3e\uff0c\u6b64\u689d\u6587\u6709\u6548\u55ae\u65b9\u9762\u4fdd\u969c\u4e86\u672c\u6e2f\u7d0d\u7a05\u4eba\u7684\u6b0a\u76ca\uff0c\u96d6\u7136\u6b64\u7a05\u6b3e\u8c41\u514d\u61c9\u7528\u65bc\u8b8a\u8ce3\u6301\u6709\u570b\u5167\u516c\u53f8\u5c11\u6578\u80a1\u4efd\u7684\u672c\u6e2f\u6295\u8cc7\u8005\uff0c\u4f46\u4ecd\u63d0\u4f9b\u4e86\u67d0\u7a2e\u7a0b\u5ea6\u4e0a\u7684\u4fdd\u969c\u3002<\/p>\n

\u53d7\u50f1\u6536\u5165<\/u><\/p>\n

\u5728\u65b0\u5b89\u6392\u4e0b\uff0c\u5c0d\u65bc\u672c\u6e2f\u50f1\u54e1\u983b\u7e41\u5730\u5230\u8a2a\u4e2d\u570b\u5883\u5167\uff0c\u5728\u4e00\u500b\u7a05\u52d9\u5e74\u5ea6\u5167\uff0c\u8a08\u7b97\u5176\u5230\u8a2a\u4e2d\u570b\u5883\u5167\u7684\u65e5\u6578\uff0c\u65b9\u6cd5\u6709\u6240\u6539\u8b8a\uff0c\u662f\u7531\u904e\u53bb\u7684\u5e74\u66c6\u6539\u70ba\u4efb\u4f5512\u500b\u6708\u3002
\n<\/div>\n

1.4 \u9999\u6e2f\u8207\u76e7\u68ee\u5821 <\/div>
\n

1.4 \u9999\u6e2f\u8207\u76e7\u68ee\u5821\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff1a<\/span><\/h4>\n

\u65bc2007\u5e7411\u67082 \u65e5\u7531\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u53ca\u76e7\u68ee\u5821\u7c3d\u7f72\u4e4b\u8f03\u8a73\u7d30\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392\uff0c\u6b64\u5b89\u6392\u5c07\u65bc2008\u5e744 \u67081 \u65e5\u65bc\u672c\u6e2f\u6b63\u5f0f\u751f\u6548\u53ca\u65bc2008\u5e741 \u67081 \u65e5\u65bc\u76e7\u68ee\u5821\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n

\u4ee5\u4e0b\u70ba\u65b0\u7684\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392\u6240\u5305\u62ec\u7bc4\u570d\uff1a<\/p>\n

1.41 \u80a1\u606f\u6536\u5165\u4e4b\u66ab\u7de9\u7a05\u7387:<\/u>
\n\u82e5\u4ee5\u67d0\u4e9b\u60c5\u6cc1\u4ee5\u7b26\u5408\u8981\u6c42\u624d\u53ef\u5728\u80a1\u606f\u6536\u5165\u53ca\u7279\u8a31\u6b0a\u8cbb\u7528\u6536\u5165\u65b9\u9762\u4eab\u6709\u7a05\u52d9\u512a\u60e0\uff0c\u5176\u512a\u60e0\u60c5\u6cc1\u5982\u4e0b\uff1a
\n(i) \u80a1\u606f\u6536\u5165\u4e4b\u5ef6\u905e\u7a05\u7387\u7531\u539f\u5148\uff11\uff10\uff05\u964d\u81f3\u96f6\u7a05\u7387\uff1b
\n(ii) \u7279\u8a31\u6b0a\u8cbb\u7528\u6536\u5165\u5ef6\u905e\u7a05\u7387\u75314.95\uff05\u964d\u81f33%\u3002<\/p>\n

1.42 \u8cc7\u672c\u5229\u6f64<\/u>
\n\u8ddf\u64da\u672c\u6e2f\u8207\u76e7\u68ee\u5821\u6240\u7c3d\u8a02\u4e4b\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u5b89\u6392\uff0c\u672c\u6e2f\u516c\u53f8\u5c07\u6301\u6709\u76e7\u68ee\u5821\u516c\u53f8\u4e4b\u80a1\u4efd\u8b8a\u8ce3\uff0c\u6240\u5f97\u4f86\u4e4b\u8cc7\u672c\u5229\u6f64\u53ef\u4e0d\u9700\u5fb5\u7a05\u3002\u9664\u975e\u672c\u6e2f\u516c\u53f8\u6240\u6301\u6709\u76e7\u68ee\u5821\u6210\u7acb\u4e4b\u623f\u5730\u7522\u516c\u53f8\uff0c\u6b64\u516c\u53f8\u4e4b\u8cc7\u7522\u503c\u8d85\u65bc\u4e00\u534a\u662f\u6e90\u65bc\u76e7\u68ee\u5821\u5883\u4e4b\u4e0d\u52d5\u7522\u7269\u696d\u5247\u9664\u5916\u3002<\/p>\n

1.43 \u5c45\u6c11\u4e4b\u5b9a\u7fa9<\/u>
\n\u6839\u64da\u672c\u6e2f\u7a05\u52d9\u689d\u4f8b\uff0c\u4e26\u6c92\u6709\u672c\u571f\u5c45\u6c11\u4e4b\u5b9a\u7fa9\uff0c\u6240\u4ee5\u8207\u76e7\u68ee\u5821\u8a02\u4e86- \u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392\u5f8c\uff0c\u672c\u6e2f\u6703\u63a1\u7528\u8a72\u5b89\u6392\u6587\u4ef6\u4e2d\u7b2c\u56db\u689d\u6b3e\uff0c\u5217\u660e\u4e4b\u5c45\u6c11\u5b9a\u7fa9\u3002\u4e8b\u5be6\u4e0a\uff0c\u6b64\u5b89\u6392\u4e2d\u4e4b\u5c45\u6c11\u5b9a\u7fa9\u548c\u672c\u6e2f\u8207\u4e2d\u570b\u4eba\u6c11\u5171\u548c\u570b\u3001\u6bd4\u5229\u6642\u53ca\u6cf0\u570b\u66fe\u7c3d\u8a02\u4e4b\u907f\u514d\u96d9\u5229\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392\uff0c\u5b89\u6392\u4e2d\u5217\u660e\u4e4b\u5c45\u6c11\u5b9a\u7fa9\u76f8\u4f3c\u3002\u7576\u4eba(\u800c\u975e\u500b\u4eba)\u5982\uff1a\u516c\u53f8\u7b49\u500b\u9ad4\u88ab\u8a8d\u5b9a\u64c1\u6709\u96d9\u91cd\u5c45\u6c11\u5b9a\u7fa9 (\u5373\u5728\u5169\u500b\u7c3d\u7d04\u570b\u5bb6\/\u5730\u5340\u6709\u5408\u6cd5\u5c45\u6c11\u5b9a\u7fa9\u6642)\uff0c\u6703\u63a1\u7528\u6709\u6548\u7ba1\u7406\u89c0\u5ff5\u4f5c\u70ba\u754c\u5b9a\u5c45\u6c11\u5b9a\u7fa9\u4e4b\u7528\u9014\u3002<\/p>\n

1.44 \u670d\u52d9\u8a08\u5283\u904e\u7a0b\u4e4b\u6c38\u4e45\u5e38\u99d0\u6a5f\u69cb\u5b9a\u7fa9\u3002<\/u>
\n\u82e5\u679c\u9999\u6e2f\u516c\u53f8\u65bc\u76e7\u68ee\u5821\u70ba\u7576\u5730\u5ba2\u6236\u63d0\u4f9b\u670d\u52d9\uff1a\u5982\u9032\u884c\u4e00\u500b\u5b8c\u6574\u670d\u52d9\u8a08\u5283\uff0c\u5728\u4efb\u4f5512\u500b\u6708\u5167\u6240\u82b1\u6642\u9593\u8d85\u65bc180\u5929\u63d0\u4f9b\u670d\u52d9\uff0c\u8a72\u9999\u6e2f\u516c\u53f8\u88ab\u8a8d\u5b9a\u5728\u7576\u5730\u64c1\u6709\u6c38\u4e45\u5e38\u99d0\u6a5f\u69cb\u3002<\/p>\n

1.45 \u6211\u5011\u63d0\u4f9b\u4e4b\u670d\u52d9<\/u>
\n\u6211\u5011\u70ba\u90a3\u4e9b\u5728\u672c\u6e2f\u3001\u76e7\u68ee\u5821\u53ca\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\u64c1\u6709\u5546\u696d\u6295\u8cc7\u4e4b\u5ba2\u6236\u63d0\u4f9b\u7a05\u52d9\u5546\u696d\u8aee\u8a62\u670d\u52d9\uff0c\u5982\u6709\u9700\u8981\uff0c\u8acb\u8207\u6211\u5011\u806f\u7d61\u3002
\n<\/div>\n

1.5 \u9999\u6e2f\u8207\u8d8a\u5357<\/div>
\n

1.5\u9999\u6e2f\u8207\u8d8a\u5357\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u5b9a\u5b89\u6392\uff1a<\/span><\/h4>\n

\u65bc2008\u5e7412\u670816\u65e5, \u9999\u6e2f\u6b63\u5f0f\u8207\u8d8a\u5357\u7c3d\u8a02\u4e86\u4e00\u500b\u6bd4\u8f03\u5b8c\u5584\u3001\u8a73\u7d30\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\u6a94\u3002
\n\u5728\u9999\u6e2f\u65b9\u9762,\u9019\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\u6a94\u5c07\u65bc2009 \u5e744\u67081\u65e5\u6b63\u5f0f\u751f\u6548,\u5728\u8d8a\u5357\u65b9\u9762 , \u9019\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\u6a94\u5c07\u65bc2009 \u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u7684\u3002
\n\u6839\u64da\u8a72\u5354\u5b9a\u5b89\u6392, \u5b83\u63a1\u7528\u4e86\u201c\u6c38\u4e45\u5e38\u99d0\u6a5f\u69cb\u5b9a\u7fa9\u201d\u6982\u5ff5\u3002\u7528\u4f01\u696d\u63d0\u4f9b\u670d\u52d9\u4f5c\u4f8b\u5b50, \u5728\u4efb\u4f5512\u500b\u6708\u5167\u5728\u7576\u5730\u63d0\u4f9b\u670d\u52d9\u6240\u82b1\u6642\u9593\u8d85\u65bc180\u5929\uff0c\u8a72\u4f01\u696d\u88ab\u8a8d\u5b9a\u5728\u7576\u5730\u64c1\u6709\u6c38\u4e45\u5e38\u99d0\u6a5f\u69cb\u3002<\/p>\n

(i) \u80a1\u606f: 1.51 \u65b0\u5b89\u6392\u4e0b\u5c0d\u80a1\u606f, \u5229\u606f, \u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb \u7684\u5fb5\u7a05\u8655\u7406\u65b9\u6cd5\u7c21\u7565\u5730\u7e3d\u7d50\u5982\u4e0b:<\/p>\n

(ii) \u5229\u606f: \u65b0\u7684\u5354\u8b70\u5b89\u6392\u4e0b, \u5229\u606f\u6536\u5165\u7e73\u7a05\u7a05\u7387\u70ba10 %, \u4f46\u652f\u4ed8\u8207\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u53ca\u8a8d\u53ef\u7684\u8ca1\u653f\u6a5f\u69cb\u4e4b\u5229\u606f\u6536\u5165\u5247\u514d\u7a05\u3002<\/p>\n

(iii) \u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb: \u65b0\u7684\u5354\u8b70\u5b89\u6392\u4e0b , \u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u6536\u5165\u80fd\u4eab\u6709\u8f03\u4f4e\u7684\u7e73\u7a05\u7a05\u7387\u3002
\n1.52\u65b0\u5b89\u6392\u4e0b\u8cc7\u672c\u5229\u6f64\u7a05\u52d9\u8c41\u514d
\n\u9999\u6e2f\u5c45\u6c11\u53f8\u5982\u6301\u6709\u8d8a\u5357\u516c\u53f8\u4e4b\u80a1\u4efd\u4f5c\u8b8a\u8ce3\u7528\u9014\uff0c\u6240\u5f97\u4f86\u4e4b\u8cc7\u672c\u5229\u6f64\u53ef\u4e0d\u9700\u5fb5\u7a05———–\u5982\u679c\u8d8a\u5357\u516c\u53f8\u8cc7\u7522\u4e2d\u8d85\u904e\u4e00\u534a\u662f\u4f4d\u65bc\u8d8a\u5357\u5883\u5167\u4e4b\u4e0d\u52d5\u8cc7\u7522, \u800c\u8b8a\u8ce3\u80a1\u4efd\u6578\u91cf\u4e0d\u8d85\u904e\u6cd5\u4f8b\u4e0a\u4e4b\u898f\u5b9a , \u6240\u7522\u751f\u4e4b\u8cc7\u672c\u5229\u6f64\uff0c\u53ef\u8c41\u514d\u5fb5\u7a05 \u3002<\/p>\n

1.53\u65b0\u5b89\u6392\u4e0b\u53d7\u96c7\u6536\u5165\u53ef\u88ab\u7a05\u52d9\u8c41\u514d
\n\u5728\u8d8a\u5357\u5de5\u4f5c\u4e4b\u5916\u7c4d\u4eba\u58eb, \u4e00\u822c\u800c\u8a00, \u6536\u53d6\u53d7\u96c7\u6536\u5165\u4e4b\u7e73\u7a05\u7a05\u7387\u70ba20 %\u3002
\n\u65b0\u7684\u5354\u8b70\u5b89\u6392\u4e0b, \u9999\u6e2f\u5c45\u6c11\u5728\u4efb\u4f5512\u500b\u6708\u5167, \u5728\u8d8a\u5357\u505c\u7559\u6642\u9593\u4e0d\u8d85\u65bc183\u5929, \u8981\u662f\u4f9d\u5f9e\u5176\u4ed6\u7684\u6cd5\u4f8b\u4e0a\u4e4b\u898f\u5b9a, \u6b64\u53d7\u96c7\u6536\u5165\u53ef\u8c41\u514d\u5fb5\u7a05 \u3002<\/p>\n<\/div>\n

1.6 \u9999\u6e2f\u8207\u6c76\u840a<\/div>
\n

1.6 \u9999\u6e2f\u8207\u6c76\u840a\u3001\u5370\u5c3c\u53ca\u8377\u862d\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff1a<\/span><\/h4>\n

\u6700\u8fd1\uff0c\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u53ca\u8377\u862d\u7c3d\u7f72\u4e4b\u591a\u500b\u8f03\u8a73\u7d30\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u9019\u4e9b\u5354\u8b70\u4ea6\u9644\u5e36\u6709\u6700\u65b0\u4e4b\u8a0a\u606f\u4ea4\u63db\u689d\u6b3e (\u201cEOI\u201d)\u3002<\/p>\n

\u7576\u5404\u65b9\u9762\u5c0d\u5354\u8b70\u5167\u5bb9\u4f5c\u51fa\u6f84\u6e05\u53ca\u6240\u6709\u7a0b\u5e8f\u5b8c\u6210\u5f8c\uff0c\u9019\u4e9b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\u4fbf\u5373\u5c07\u751f\u6548\uff0c\u5c0d\u65bc\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u6240\u7c3d\u5b9a\u4e4b\u5b89\u6392\uff0c\u5b89\u6392\u751f\u6548\u5f8c\u7dca\u96a8\u4e4b\u7531\u8a72\u5e74\u66c6\u958b\u59cb\u62164\u67081\u65e5\u958b\u59cb\u4e4b\u8ab2\u7a05\u5e74\u5ea6\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u8207\u8377\u862d\u7c3d\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u9999\u6e2f\u4e4b\u751f\u6548\u65e5\u671f\u70ba2011\u5e744\u67081\u65e5\u958b\u59cb\u4e4b\u8ab2\u7a05\u5e74\u5ea6\u6b63\u5f0f\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u8207\u6c76\u840a\u7c3d\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u6c76\u840a\u4e4b\u751f\u6548\u65e5\u671f\u70ba\u5b89\u6392\u751f\u6548\u5f8c\u7dca\u96a8\u4e4b\u5e74\u66c6\u958b\u59cb1\u67081\u65e5.<\/p>\n

\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u53ca\u8377\u862d\u7c3d\u7f72\u4e4b\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u5728\u8655\u7406\u7c21\u63a5\u6536\u5165\u5982\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u6536\u5165\u63a1\u7528\u4e0d\u540c\u4e4b\u66ab\u7de9\u7a05\u7387\u3002<\/p>\n

\u9999\u6e2f\u8207\u6c76\u840a\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u662f\u63a1\u53d6\u4e0d\u5fb5\u7a05\u653f\u7b56\u3002\u540c\u6642\uff0c(\u82e5\u6536\u6b3e\u8005\u70ba\u8ca1\u52d9\u6a5f\u69cb)\uff0c\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u63a1\u7528\u4f4e\u7a05\u7387\u653f\u7b56\uff0c\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002<\/p>\n

\u9999\u6e2f\u8207\u5370\u5c3c\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u82e5\u679c\u7b26\u5408\u67d0\u4e9b\u6cd5\u5b9a\u8981\u6c42(\u5982\u6301\u80a1\u91cf)\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u53ea\u5fb5\u653610%\u4f5c\u70ba\u7a05\u8ca0\uff1b\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002<\/p>\n

\u9999\u6e2f\u8207\u8377\u862d\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u662f\u63a1\u53d6\u4e0d\u5fb5\u7a05\u653f\u7b56 (\u82e5\u6536\u6b3e\u8005\u70ba\u8a8d\u53ef\u5408\u8cc7\u683c\u4eba\u4ed5\u53ca\u6301\u6709\u4ed8\u80a1\u606f\u516c\u53f8\u6cd5\u5b9a\u91cf\u6216\u4ee5\u4e0a\u4e4b\u6301\u80a1\u91cf)\u3002\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u4e0d\u5fb5\u6536\u7a05\u8ca0\uff1b\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65363%\u4f5c\u70ba\u7a05\u8ca0\u3002
\n<\/div>\n

1.7 \u9999\u6e2f\u8207\u5370\u5c3c<\/div>
\n

1.7 \u9999\u6e2f\u8207\u5370\u5c3c\u3001\u6c76\u840a\u53ca\u8377\u862d\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff1a<\/span><\/h4>\n

\u6700\u8fd1\uff0c\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u53ca\u8377\u862d\u7c3d\u7f72\u4e4b\u591a\u500b\u8f03\u8a73\u7d30\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u9019\u4e9b\u5354\u8b70\u4ea6\u9644\u5e36\u6709\u6700\u65b0\u4e4b\u8a0a\u606f\u4ea4\u63db\u689d\u6b3e (\u201cEOI\u201d)\u3002<\/p>\n

\u7576\u5404\u65b9\u9762\u5c0d\u5354\u8b70\u5167\u5bb9\u4f5c\u51fa\u6f84\u6e05\u53ca\u6240\u6709\u7a0b\u5e8f\u5b8c\u6210\u5f8c\uff0c\u9019\u4e9b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\u4fbf\u5373\u5c07\u751f\u6548\uff0c\u5c0d\u65bc\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u6240\u7c3d\u5b9a\u4e4b\u5b89\u6392\uff0c\u5b89\u6392\u751f\u6548\u5f8c\u7dca\u96a8\u4e4b\u7531\u8a72\u5e74\u66c6\u958b\u59cb\u62164\u67081\u65e5\u958b\u59cb\u4e4b\u8ab2\u7a05\u5e74\u5ea6\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u8207\u8377\u862d\u7c3d\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u9999\u6e2f\u4e4b\u751f\u6548\u65e5\u671f\u70ba2011\u5e744\u67081\u65e5\u958b\u59cb\u4e4b\u8ab2\u7a05\u5e74\u5ea6\u6b63\u5f0f\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u8207\u6c76\u840a\u7c3d\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u6c76\u840a\u4e4b\u751f\u6548\u65e5\u671f\u70ba\u5b89\u6392\u751f\u6548\u5f8c\u7dca\u96a8\u4e4b\u5e74\u66c6\u958b\u59cb1\u67081\u65e5.<\/p>\n

\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u53ca\u8377\u862d\u7c3d\u7f72\u4e4b\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u5728\u8655\u7406\u7c21\u63a5\u6536\u5165\u5982\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u6536\u5165\u63a1\u7528\u4e0d\u540c\u4e4b\u66ab\u7de9\u7a05\u7387\u3002<\/p>\n

\u9999\u6e2f\u8207\u6c76\u840a\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u662f\u63a1\u53d6\u4e0d\u5fb5\u7a05\u653f\u7b56\u3002\u540c\u6642\uff0c(\u82e5\u6536\u6b3e\u8005\u70ba\u8ca1\u52d9\u6a5f\u69cb)\uff0c\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u63a1\u7528\u4f4e\u7a05\u7387\u653f\u7b56\uff0c\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002<\/p>\n

\u9999\u6e2f\u8207\u5370\u5c3c\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u82e5\u679c\u7b26\u5408\u67d0\u4e9b\u6cd5\u5b9a\u8981\u6c42(\u5982\u6301\u80a1\u91cf)\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u53ea\u5fb5\u653610%\u4f5c\u70ba\u7a05\u8ca0\uff1b\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002<\/p>\n

\u9999\u6e2f\u8207\u8377\u862d\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u662f\u63a1\u53d6\u4e0d\u5fb5\u7a05\u653f\u7b56 (\u82e5\u6536\u6b3e\u8005\u70ba\u8a8d\u53ef\u5408\u8cc7\u683c\u4eba\u4ed5\u53ca\u6301\u6709\u4ed8\u80a1\u606f\u516c\u53f8\u6cd5\u5b9a\u91cf\u6216\u4ee5\u4e0a\u4e4b\u6301\u80a1\u91cf)\u3002\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u4e0d\u5fb5\u6536\u7a05\u8ca0\uff1b\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65363%\u4f5c\u70ba\u7a05\u8ca0\u3002
\n<\/div>\n

1.8 \u9999\u6e2f\u8207\u8377\u862d<\/div>
\n

1.8 \u9999\u6e2f\u8207\u8377\u862d\u3001\u6c76\u840a\u53ca\u5370\u5c3c\u7c3d\u8a02\u4e4b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\uff1a<\/span><\/h4>\n

\u6700\u8fd1\uff0c\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u53ca\u8377\u862d\u7c3d\u7f72\u4e4b\u591a\u500b\u8f03\u8a73\u7d30\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u9019\u4e9b\u5354\u8b70\u4ea6\u9644\u5e36\u6709\u6700\u65b0\u4e4b\u8a0a\u606f\u4ea4\u63db\u689d\u6b3e (\u201cEOI\u201d)\u3002<\/p>\n

\u7576\u5404\u65b9\u9762\u5c0d\u5354\u8b70\u5167\u5bb9\u4f5c\u51fa\u6f84\u6e05\u53ca\u6240\u6709\u7a0b\u5e8f\u5b8c\u6210\u5f8c\uff0c\u9019\u4e9b\u9632\u6b62\u96d9\u91cd\u5fb5\u7a05\u5354\u8b70\u5b89\u6392\u4fbf\u5373\u5c07\u751f\u6548\uff0c\u5c0d\u65bc\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u6240\u7c3d\u5b9a\u4e4b\u5b89\u6392\uff0c\u5b89\u6392\u751f\u6548\u5f8c\u7dca\u96a8\u4e4b\u7531\u8a72\u5e74\u66c6\u958b\u59cb\u62164\u67081\u65e5\u958b\u59cb\u4e4b\u8ab2\u7a05\u5e74\u5ea6\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u8207\u8377\u862d\u7c3d\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u9999\u6e2f\u4e4b\u751f\u6548\u65e5\u671f\u70ba2011\u5e744\u67081\u65e5\u958b\u59cb\u4e4b\u8ab2\u7a05\u5e74\u5ea6\u6b63\u5f0f\u751f\u6548.<\/p>\n

\u9999\u6e2f\u653f\u5e9c\u8207\u6c76\u840a\u7c3d\u7f72\u4e4b\u5b89\u6392\uff0c\u5728\u6c76\u840a\u4e4b\u751f\u6548\u65e5\u671f\u70ba\u5b89\u6392\u751f\u6548\u5f8c\u7dca\u96a8\u4e4b\u5e74\u66c6\u958b\u59cb1\u67081\u65e5.<\/p>\n

\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u653f\u5e9c\u8207\u6c76\u840a\u3001\u5370\u5c3c\u53ca\u8377\u862d\u7c3d\u7f72\u4e4b\u907f\u514d\u96d9\u91cd\u5fb5\u7a05\u7a05\u52d9\u5b89\u6392 (\u201c\u5b89\u6392\u201d)\uff0c\u5728\u8655\u7406\u7c21\u63a5\u6536\u5165\u5982\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\u6536\u5165\u63a1\u7528\u4e0d\u540c\u4e4b\u66ab\u7de9\u7a05\u7387\u3002<\/p>\n

\u9999\u6e2f\u8207\u6c76\u840a\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u662f\u63a1\u53d6\u4e0d\u5fb5\u7a05\u653f\u7b56\u3002\u540c\u6642\uff0c(\u82e5\u6536\u6b3e\u8005\u70ba\u8ca1\u52d9\u6a5f\u69cb)\uff0c\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u63a1\u7528\u4f4e\u7a05\u7387\u653f\u7b56\uff0c\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002<\/p>\n

\u9999\u6e2f\u8207\u5370\u5c3c\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u82e5\u679c\u7b26\u5408\u67d0\u4e9b\u6cd5\u5b9a\u8981\u6c42(\u5982\u6301\u80a1\u91cf)\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u53ea\u5fb5\u653610%\u4f5c\u70ba\u7a05\u8ca0\uff1b\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65365%\u4f5c\u70ba\u7a05\u8ca0\u3002<\/p>\n

\u9999\u6e2f\u8207\u8377\u862d\u4e4b\u9593\u4e4b\u5b89\u6392\uff0c\u5c0d\u65bc\u80a1\u606f\uff0c\u662f\u63a1\u53d6\u4e0d\u5fb5\u7a05\u653f\u7b56 (\u82e5\u6536\u6b3e\u8005\u70ba\u8a8d\u53ef\u5408\u8cc7\u683c\u4eba\u4ed5\u53ca\u6301\u6709\u4ed8\u80a1\u606f\u516c\u53f8\u6cd5\u5b9a\u91cf\u6216\u4ee5\u4e0a\u4e4b\u6301\u80a1\u91cf)\u3002\u5c0d\u65bc\u5229\u606f\u6536\u5165\u5247\u4e0d\u5fb5\u6536\u7a05\u8ca0\uff1b\u800c\u5c0d\u65bc\u7279\u8a31\u6b0a\u4f7f\u7528\u8cbb\uff0c\u53ea\u5fb5\u65363%\u4f5c\u70ba\u7a05\u8ca0\u3002
\n<\/div>\n

2. \u9999\u6e2f\u4e4b\u7bc0\u7a05\u5b89\u6392<\/h4>\n
\u5982\u60f3\u700f\u89bd\u8acb\u6309\u6b64\u9375...<\/div>
\n

\u672c\u6e2f\u7a05\u5236\u63a1\u7528\u5730\u5340\u7a05\u52d9\u6982\u5ff5\uff0c\u82e5\u5229\u6f64\u6e90\u65bc\u672c\u6e2f\uff0c\u624d\u88ab\u7d0d\u5165\u672c\u6e2f\u7a05\u7db2\u7bc4\u570d\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u4f8b\u5b50\uff0c\u8209\u51fa\u5229\u6f64\u6e90\u65bc\u672c\u6e2f\u4ee5\u5916\uff0c\u88ab\u8a8d\u70ba\u96e2\u5cb8\u5229\u6f64\uff0c\u6b64\u5229\u6f64\u662f\u4e0d\u5305\u62ec\u5728\u8ab2\u7a05\u5167\u3002\u4ee5\u4e0b\u662f\u5728\u6709\u95dc\u4e0d\u540c\u7a2e\u985e\u7684\u6536\u5165\uff0c\u800c\u6709\u4e0d\u540c\u7a05\u52d9\u8655\u7406\u65b9\u5f0f:<\/p>\n

2.1 \u8cbf\u6613\u5229\u6f64<\/b><\/span><\/p>\n

\u82e5\u672c\u6e2f\u516c\u53f8\u6d3e\u50f1\u54e1\u6216\u884c\u653f\u4eba\u524d\u5f80\u6d77\u5916\u8207\u4f9b\u61c9\u5546\u6216\u5ba2\u6236\uff0c\u9032\u884c\u5546\u8b70\uff0c\u8a02\u7acb\u6240\u6709\u6709\u95dc\u8cfc\u8ca8\u548c\u92b7\u552e\u5408\u7d04\u4e4b\u689d\u6b3e\uff0c\u9019\u6a23\u53ef\u80fd\u4f5c\u51fa\u7d50\u8ad6: \u8cbf\u6613\u5229\u6f64\u662f\u6e90\u65bc\u672c\u6e2f\u4ee5\u5916\uff0c\u5373\u5c6c\u96e2\u5cb8\u5229\u6f64\u6027\u8cea\uff0c\u56e0\u800c\u4e0d\u9700\u7e73\u7d0d\u672c\u6e2f\u5229\u5f97\u7a05\u3002<\/p>\n

2.2 \u88fd\u9020\u696d\u7684\u5229\u6f64<\/b><\/span><\/p>\n

\u82e5\u4e00\u9593\u672c\u6e2f\u516c\u53f8\u8207\u4e2d\u570b\u570b\u5167\u7c3d\u8a02\u52a0\u5de5\u5408\u540c\uff0c\u5728\u6b64\u60c5\u6cc1\u4e0b\uff0c\u5728\u6e2f\u65b9\u63d0\u4f9b\u539f\u6599\u3001\u6280\u8853\u3001\u7ba1\u7406\u4eba\u624d\u3001\u57f9\u8a13\u53ca\u751f\u7522\u8996\u5bdf\u8207\u76e3\u63a7\u7b49\u3002\u5728\u73fe\u884c\u7a05\u4f8b\u53ca\u6cd5\u9662\u5224\u6c7a\uff0c\u7d0d\u7a05\u4eba\u53ef\u7533\u8acb\u5229\u6f64\u5206\u6524\uff0c\u5373\u53ea\u4e00\u534a\u4f5c\u672c\u6e2f\u5229\u6f64\u3002<\/p>\n

2.3 \u670d\u52d9\u916c\u91d1\u6536\u5165<\/b><\/span><\/p>\n

\u4e00\u822c\u800c\u8a00\uff0c\u670d\u52d9\u916c\u91d1\u6536\u5165\u662f\u6839\u64da\u63d0\u4f9b\u670d\u52d9\u4e4b\u5730\u65b9\u4f5c\u70ba\u5229\u6f64\u7522\u751f\u5730\u3002\u63db\u8a00\u4e4b\uff0c\u82e5\u516c\u53f8\u7684\u90e8\u4efd\u670d\u52d9\u5728\u672c\u6e2f\u63d0\u4f9b\uff0c\u90e8\u4efd\u670d\u52d9\u5728\u6d77\u5916\u63d0\u4f9b\uff0c\u7d0d\u7a05\u4eba\u53ef\u7533\u8acb\u5229\u6f64\u5206\u6524\uff0c\u53ea\u6709\u6e90\u65bc\u672c\u6e2f\u4e4b\u5229\u6f64\uff0c\u624d\u4f5c\u7d0d\u7a05\u8a08\u7b97\u7528\u9014\u3002<\/p>\n

2.4 \u7d93\u71df\u96fb\u5b50\u5546\u696d\u8cfa\u53d6\u4e4b\u6536\u5165<\/b><\/span><\/p>\n

\u8fd1\u5e74\uff0c\u7d93\u71df\u96fb\u5b50\u5546\u696d\u5728\u4e16\u754c\u4e0a\u6210\u70ba\u65b0\u8da8\u52e2\uff0c\u7d0d\u7a05\u4eba\u4ee5\u96fb\u5b50\u5546\u696d\u5f62\u5f0f\u5f9e\u4e8b\u4e0d\u540c\u985e\u578b\u696d\u52d9\uff0c\u5982\u5546\u54c1\u3001\u53e4\u8463\u53ca\u5176\u4ed6\u5546\u54c1\u8cbf\u6613\uff0c\u4ee5\u53ca\u63d0\u4f9b\u670d\u52d9\u7b49\u3002\u7d93\u71df\u96fb\u5b50\u5546\u696d\u751f\u610f\uff0c\u6240\u7528\u4e4b\u7db2\u7ad9\u82e5\u8a2d\u7acb\u5730\u662f\u4f4d\u65bc\u672c\u6e2f\u4ee5\u5916\uff0c\u975e\u672c\u6e2f\u5c45\u6c11\u4ecd\u6703\u88ab\u672c\u6e2f\u7a05\u5c40\u8ffd\u6536\u7a05\u9805\u3002\u5728\u73fe\u6709\u7a05\u4f8b\u4e0b\uff0c\u6b64\u6536\u5165\u53ef\u80fd\u6703\u88ab\u8996\u70ba\u672c\u571f\u6536\u5165\uff0c\u6545\u7d0d\u7a05\u4eba\u6709\u7d0d\u7a05\u7fa9\u52d9\u3002\u56e0\u6b64\uff0c\u4e00\u4e9b\u91cd\u8981\u56e0\u7d20\u5fc5\u9808\u88ab\u8003\u616e\u4f5c\u6c7a\u5b9a\u96fb\u5b50\u5546\u696d\u6536\u5165\u662f\u5426\u5c6c\u672c\u571f\u6536\u5165\u3002<\/p>\n

2.5 \u70ba\u6536\u53d6\u4e0d\u540c\u7a2e\u985e\u6536\u5165\u7684\u4eba\u58eb\uff0c\u63d0\u4f9b\u4e0d\u540c\u7684\u7a05\u52d9\u5efa\u8b70<\/b><\/span><\/p>\n

\u4f8b\u5982:\u7279\u8a31\u4f7f\u7528\u6b0a\u6536\u5165\u3001\u5229\u606f\u3001\u8de8\u5883\u5730\u5340\u904b\u8f38\u670d\u52d9\u53ca\u96fb\u5b50\u5546\u6613\u6240\u8cfa\u53d6\u4e4b\u670d\u52d9\u6536\u5165\u3002<\/p>\n

2.6 \u672c\u6e2f\u4e4b\u5370\u82b1\u7a05<\/b><\/span><\/p>\n

\u5370\u82b1\u7a05\u672c\u8eab\u662f\u4e00\u7a2e\u84cb\u5370\u5728\u4ea4\u6613\u6587\u4ef6\u4e0a(\u800c\u4e0d\u662f\u5c31\u8a72\u4ea4\u6613\u672c\u8eab)\u6240\u7e73\u7d0d\u7684\u4e00\u7a2e\u7a05\u9805\u3002\u5c31\u672c\u6e2f\u800c\u8a00\uff0c\u9700\u7e73\u4ed8\u5370\u82b1\u7a05\u53ca\u7d66\u653f\u5e9c\u84cb\u4e0a\u5370\u82b1\u7ae0\u6709\u4ee5\u4e0b\u6587\u4ef6:\u5982\u6709\u95dc\u8cb7\u8ce3\u672c\u6e2f\u571f\u5730\u6b0a\u76ca\u3001\u5927\u5ec8\u53ca\u5404\u985e\u5efa\u7bc9\u7269\u8cb7\u8ce3\u53ca\u51fa\u79df\u5408\u7d04\u53ca\u516c\u53f8\u80a1\u4efd\u8f49\u8b93\u7b49\u6587\u4ef6\u3002\u6709\u5f88\u591a\u4e0d\u540c\u6587\u4ef6\u5728\u5b9a\u7acb\u5f8c\uff0c\u9700\u7e73\u7d0d\u5370\u82b1\u7a05\u624d\u80fd\u4f7f\u8a72\u6587\u4ef6\u5728\u6cd5\u5f8b\u4e0a\u6709\u6548\u3002\u5c24\u5176\u4ea4\u6613\u6d89\u53ca\u6a13\u5b87\u8cb7\u8ce3\u53ca\u80a1\u4efd\u8f49\u8b93\u6642\uff0c\u9700\u8acb\u6559\u5c08\u696d\u610f\u898b\u70ba\u4e0a\u3002\u5c0f\u5fc3\u800c\u5168\u9762\u4e4b\u5370\u82b1\u7a05\u7a05\u52d9\u7b56\u5283\uff0c\u53ef\u5e6b\u52a9\u7d0d\u7a05\u4eba\u5c11\u4ed8\u53ef\u89c0\u7684\u5370\u82b1\u7a05\u7a05\u6b3e\u3002<\/p>\n<\/div>\n

3. \u6709\u95dc\u5728\u4e2d\u83ef\u4eba\u6c11\u5171\u548c\u570b\u570b\u5167\u4e4b\u7a05\u52d9\u670d\u52d9<\/h4>\n
3.1 \u5728\u4e2d\u570b\u6ce8\u5165\u6295\u8cc7\u53ca\u6210\u7acb\u5546\u696d\u500b\u9ad4<\/div>
\n

3.1 \u5728\u83ef\u6210\u7acb\u4f01\u696d\uff1a<\/b><\/span><\/h4>\n

\u6700\u76f4\u63a5\u9032\u5165\u4e2d\u570b\u5e02\u5834\u662f\u900f\u904e\u5728\u5883\u5167\u8a2d\u7acb\u6a5f\u69cb\u8a3b\u9ede\uff0c\u73fe\u4eca\u6709\u8a31\u591a\u4e0d\u540c\u5f62\u5f0f\u4e4b\u6295\u8cc7\u65b9\u5f0f\uff1b\u6c7a\u5b9a\u7528\u90a3\u4e00\u7a2e\uff0c\u8981\u8996\u7b26\u65bc\u5176\u5546\u696d\u76ee\u7684\u53ca\u904b\u4f5c\u6a21\u5f0f\u3002\u9664\u4e86\u8ca1\u52d9\u6a5f\u69cb\u4ee5\u5916\uff0c\u5728\u73fe\u884c\u6cd5\u898f\u4e0b\uff0c\u4e00\u9593\u5916\u570b\u516c\u53f8\u4e0d\u80fd\u5728\u83ef\u8a2d\u7acb\u4e2d\u570b\u5206\u884c\u3002<\/p>\n

\u6210\u7acb\u4ee3\u8868\u8655\u662f\u4e00\u7a2e\u6700\u7c21\u55ae\u65b9\u5f0f\u4ee5\u9054\u81f3\u9032\u5165\u4e2d\u570b\u5e02\u5834\u53ca\u5f97\u5230\u63a2\u53d6\u672c\u571f\u7d93\u9a57\u7684\u76ee\u7684\u3002\u82e5\u679c\u4f60\u7684\u6295\u8cc7\u4e2d\uff0c\u5305\u62ec\u6709\u4e2d\u570b\u672c\u571f\u5925\u4f34\u7684\u8a71\uff0c\u4f60\u53ef\u9078\u64c7\u8a2d\u7acb\u4e2d\u5916\u5408\u8cc7\u6216\u5408\u4f5c\u4f01\u696d\u5f62\u5f0f\uff0c\u5426\u5247\uff0c\u4f60\u53ef\u9078\u64c7\u5916\u570b\u6295\u8cc7\u4f01\u696d\uff0c\u6b64\u8209\u5bb9\u8a31\u5728\u7ba1\u7406\u65b9\u9762\u6709\u8f03\u5927\u4e4b\u63a7\u5236\u6b0a\u53ca\u5f48\u6027\u3002\u8a2d\u7acb\u5916\u570b\u6295\u8cc7\u80a1\u4efd\u6709\u9650\u516c\u53f8\u662f\u53e6\u4e00\u500b\u8f03\u65b0\u7684\u9078\u64c7\u3002<\/p>\n

\u6b63\u5e38\u5730\uff0c\u8a2d\u7acb\u5916\u570b\u6295\u8cc7\u4f01\u696d\u5728\u9078\u5b9a\u71df\u696d\u7bc4\u570d\u5167\u4ee5\u9054\u5230\u4e00\u500b\u7279\u5230\u76ee\u7684\u3002\u9664\u4e86\u50b3\u7d71\u7684\u751f\u7522\u6027\u5916\u570b\u6295\u8cc7\u4f01\u696d\uff0c\u5916\u570b\u6295\u8cc7\u8005\u4ea6\u53ef\u6210\u7acb\u8cbf\u6613\u6027\u7684\u3001\u670d\u52d9\u6027\u3001\u6279\u767c\u6027\u53ca\u96f6\u552e\u6027\u7b49\u7684\u5916\u570b\u6295\u8cc7\u4f01\u696d\u3002<\/p>\n

\u5982\u679c\u95a3\u4e0b\u4e4b\u96c6\u5718\u516c\u53f8\u5167\u5df2\u6709\u4e00\u7cfb\u5217\u7684\u5916\u570b\u6295\u8cc7\u4f01\u696d\uff0c\u70ba\u4e86\u5e73\u8861\u5730\u5728\u83ef\u4f5c\u66f4\u591a\u6295\u8cc7\uff0c\u53ef\u9078\u64c7\u6210\u7acb\u4e2d\u570b\u63a7\u80a1\u516c\u53f8\u767c\u63ee\u4e2d\u592e\u5316\u7ba1\u7406\u529f\u80fd\uff0c\u63d0\u4f9b\u5206\u6524\u670d\u52d9\u3001\u978f\u56fa\u96c6\u5718\u5167\u5176\u9918\u5916\u570b\u6295\u8cc7\u4f01\u696d\u6240\u63d0\u4f9b\u4e4b\u8ca8\u7269\u5206\u914d\u529f\u80fd\u53ca\u9810\u5148\u63a8\u92b7\u9032\u53e3\u8ca8\u54c1\u7684\u529f\u80fd\u3002<\/p>\n

\u7576\u6240\u6709\u6ce8\u518a\u8cc7\u672c\u5230\u8cc7\u5f8c\uff0c\u4f60\u7684\u5916\u570b\u6295\u8cc7\u4f01\u696d\u5c31\u53ef\u5728\u83ef\u5883\u5167\u900f\u904e\u6210\u7acb\u5206\u53f8\u4ee5\u9054\u81f3\u5730\u57df\u4e0a\u64f4\u5c55\u4e4b\u76ee\u7684\u3002<\/p>\n

\u5728\u83ef\u6210\u7acb\u4f01\u696d\u4e4b\u5f62\u5f0f\uff1a<\/b><\/span><\/p>\n

(1)\u9032\u6599\u52a0\u5de5<\/p>\n

    \n
  • \u7531\u672c\u6e2f\u4f01\u696d\u552e\u8ce3\u539f\u6750\u6599\u4e88\u570b\u5167\u5546\u696d\u500b\u9ad4\uff0c\u5f8c\u8005\u52a0\u5de5\u8a72\u539f\u6599\u3002\u4e4b\u5f8c\uff0c\u51fa\u552e\u6210\u54c1\u4e88\u672c\u6e2f\u4f01\u696d;<\/li>\n
  • \u672c\u6e2f\u4f01\u696d\u8207\u570b\u5167\u5546\u696d\u500b\u9ad4\u4e4b\u9593\uff0c\u4e26\u6c92\u6709\u7c3d\u7f72\u4efb\u4f55\u52a0\u5de5\u5408\u540c\u3002<\/li>\n<\/ul>\n

    (2)\u4f86\u6599\u52a0\u5de5<\/p>\n

      \n
    • \u7531\u672c\u6e2f\u4f01\u696d\u8207\u570b\u5167\u5546\u696d\u500b\u9ad4\u4e26\u7c3d\u7f72\u4e86\u52a0\u5de5\u5408\u540c\uff0c\u5728\u83ef\u63d0\u4f9b\u5de5\u5ee0\u8a2d\u65bd\u3001\u571f\u5730\u53ca\u52de\u5de5;<\/li>\n
    • \u672c\u6e2f\u4f01\u696d\u63d0\u4f9b\u539f\u6750\u6599\u3001\u7ba1\u7406\u4eba\u624d\u3001\u751f\u7522\u76e3\u5bdf\u3001\u751f\u7522\u6280\u8853\u53ca\u8a13\u7df4;<\/li>\n
    • \u672c\u6e2f\u4f01\u696d\u5411\u570b\u5167\u5546\u696d\u500b\u9ad4\u652f\u4ed8\u52a0\u5de5\u8cbb\u3002<\/li>\n<\/ul>\n

      (3) \u5916\u570b\u6295\u8cc7\u4f01\u696d<\/p>\n

        \n
      • \u5916\u570b\u6295\u8cc7\u4f01\u696d\u5305\u62ec\u5916\u570b\u500b\u9ad4\u64c1\u6709\u5728\u83ef\u4f01\u696d\u5168\u90e8\u8cc7\u672c\u6b0a\u76ca\u768425%\u6216\u4e0a\uff1b<\/li>\n
      • \u53ef\u5206\u985e\u70ba\u4e2d\u5916\u5408\u8cc7\u3001\u4e2d\u5916\u5408\u4f5c\u6216\u7368\u8cc7\u4f01\u696d\u3002<\/li>\n<\/ul>\n

        (4) \u4e2d\u5916\u5408\u71df\u4f01\u696d<\/p>\n

          \n
        • \u5408\u4f5c\u5f62\u5f0f\u5305\u62ec\u6709\u4e2d\u570b\u672c\u571f\u5925\u4f34\u5408\u4f5c\u7d93\u71df\u696d\u52d9\uff1b<\/li>\n
        • \u53ef\u5206\u985e\u70ba\u4e2d\u5916\u5408\u8cc7\u3001\u4e2d\u5916\u5408\u4f5c\u6216\u7368\u8cc7\u4f01\u696d\u3002<\/li>\n<\/ul>\n

          (5) \u7368\u8cc7\u4f01\u696d<\/p>\n

            \n
          • \u5176\u6536\u5165\u88ab\u5fb5\u6536\u71df\u696d\u7a05(\u71df\u696d\u984d\u4e4b3% \u81f3 20% );<\/li>\n
          • \u88ab\u5fb5\u6536\u4f01\u696d\u76c8\u5229\u6240\u5f97\u7a05\uff0c\u63a1\u752825%\u4e4b\u7a05\u7387(\u7d71\u4e00\u7a05\u7387);<\/li>\n
          • \u5728\u8058\u8acb\u54e1\u5de5\u53ca\u516c\u53f8\u884c\u653f\u65b9\u9762\uff0c\u6709\u7d55\u5c0d\u7684\u81ea\u4e3b\u6b0a;<\/li>\n
          • \u9700\u8981\u6295\u653e\u5927\u91cf\u8cc7\u672c\u53ca\u5c07\u76c8\u5229\u8f49\u5f80\u4e0d\u540c\u7a2e\u985e\u4e4b\u5132\u5099\u91d1\u5e33\u3002<\/li>\n<\/ul>\n

            (6) \u4ee3\u8868\u8655<\/p>\n

              \n
            • \u767c\u63ee\u5546\u696d\u806f\u7d61\u7528\u9014;<\/li>\n
            • \u4f5c\u751f\u7522\u6216\u63a8\u4ecb\u670d\u52d9\u4e4b\u5f15\u9032\u7528\u9014;<\/li>\n
            • \u9032\u884c\u5e02\u5834\u79d1\u7814\u53ca\u767c\u5c55;<\/li>\n
            • \u6280\u8853\u4fe1\u606f\u4ea4\u63db<\/li>\n<\/ul>\n

              \u4ee5\u4e0a\u6240\u6709\u5c6c\u975e\u76f4\u63a5\u7d93\u71df\u696d\u52d9\u6027\u8cea\uff0c\u4f46\u4ecd\u9700\u7e73\u4ed8\u4f01\u696d\u71df\u5229\u6240\u5f97\u7a05\u53ca\u71df\u696d\u7a05\u3002<\/p>\n

              (7) \u500b\u9ad4\u5de5\u5546\u6236<\/p>\n

                \u500b\u9ad4\u5de5\u5546\u6236\u751f\u7522\u662f\u6307\u5c0f\u578b\u4f01\u696d\u5f9e\u4e8b\u5de5\u696d\u3001\u5efa\u7bc9\u3001 \u904b\u8f38\u5bc6\u6d41\u696d\u3001\u98f2\u98df\u3001\u4fee\u7406\u53ca\u670d\u52d9\u696d\u7b49\u884c\u696d\u3002\u6240\u5f97\u7a05\u4ee5\u6bcf\u4e00\u4f97\u7a05\u5e74\u6536\u5165\u7e3d\u984d\uff0c\u6263\u9664\u6210\u672c\uff0c\u8cbb\u7528\u4ee5\u53ca\u640d\u5931\u5f8c\u7684\u9918\u984d\uff0c\u70ba\u61c9\u7d0d\u7a05\u6240\u5f97 \u984d\u3002\u61c9\u7d0d\u7684\u7a05\u6b3e\uff0c\u6309\u5e74\u8a08\u7b97\uff0c\u5206\u6708\u9810\u7e73\uff0c\u7531\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5728\u6b21\u6708\u4e03\u65e5\u5167\u9810\u7e73\uff0c\u5e74\u5ea6\u7d42\u4e86\u5f8c\u4e09\u500b\u6708\u5167\u532f\u841b\u6e05\u7e73\uff0c\u591a\u9000\u5c11\u88dc\u3002<\/ul>\n<\/div>\n
                3.2 \u4e2d\u570b\u7a05\u52d9\u884c\u653f\u7cfb\u7d71\u7c21\u4ecb<\/div>
                \n

                3.2 \u5728\u83ef\u7a05\u52d9\u5c40\u884c\u653f\u7cfb\u7d71<\/span><\/h4>\n

                \u5728\u83ef\uff0c\u7a05\u52d9\u5c40\u884c\u653f\u6a5f\u95dc\u53ef\u5206\u70ba\u5169\u500b\u5c64\u9762\uff0c\u5b83\u5011\u5305\u62ec\u7701\u3001\u5e02\u7d1a\u53ca\u5730\u65b9\u7a05\u52d9\u5c40\u3002\u5b83\u5011\u4e5f\u63a1\u7528\u4e0d\u540c\u7a05\u7387\u4f5c\u5fb5\u7a05\u7528\u9014\u3002\u5b83\u5011\u7684\u884c\u653f\u67b6\u69cb\u53ef\u5f9e\u4ee5\u4e0b\u5716\u5247\u7c21\u55ae\u5730\u6b78\u7d0d\u51fa\u4f86:
                \n
                \n\u5728\u83ef\u4e4b\u4e0d\u540c\u7a05\u7a2e<\/b><\/span><\/p>\n

                \u8fd1\u671f\uff0c\u5728\u83ef\u7d93\u5546\u6216\u65e5\u5e38\u751f\u6d3b\u4e0a\u7d93\u5e38\u63a5\u89f8\u8d77\u904e20\u7a2e\u4e0d\u540c\u7a05\u7a2e\uff0c\u4e00\u822c\u800c\u8a00\uff0c\u4ee5\u4e0b\u662f\u7d93\u5546\u4eba\u571f\u5e38\u898b\u7684\u7a05\u7a2e:<\/p>\n

                1. \u4f01\u696d\u6240\u5f97\u7a05<\/b><\/span><\/p>\n

                  \n
                • \u91dd\u5c0d\u5916\u570b\u6295\u8cc7\u8005\u5728\u83ef\u6295\u8cc7\uff0c\u6210\u7acb\u4f01\u696d\u800c\u8cfa\u53d6\u5229\u6f64\u7d0d\u7a05\u6240\u5f97;<\/li>\n
                • \u5728\u4e0d\u540c\u5730\u5340\uff0c\u63a1\u7528\u7d71\u4e00\u7a05\u7387(25%);<\/li>\n
                • \u6e90\u65bc\u4e2d\u570b\u4e4b\u5229\u6f64\uff0c\u4f5c\u6240\u5f97\u7a05\u8a08\u7b97\u3002<\/li>\n<\/ul>\n

                  2. \u71df\u696d\u7a05<\/b><\/span><\/p>\n

                    \n
                  • \u5c0d\u65bc\u670d\u52d9\u63d0\u4f9b\u8005\u5728\u83ef\u63d0\u4f9b\u52de\u52d9\u670d\u52d9\uff0c\u56e0\u800c\u6240\u7522\u751f\u4e4b\u6536\u5165;<\/li>\n
                  • \u4e00\u822c\u800c\u8a00\uff0c\u7a05\u6536\u8a08\u7b97\u662f\u5c07\u7e3d\u6536\u5165\u4e4b\u767e\u5206\u4e4b\u4e09\u81f3\u4e8c\u5341;<\/li>\n
                  • \u6b64\u4ea6\u9069\u7528\u65bc\u5728\u83ef\u7684\u4e0d\u52d5\u7522\u6216\u7121\u578b\u8cc7\u7522\u8f49\u8b93\u4ea4\u6613;<\/li>\n
                  • \u6b64\u7a05\u61c9\u5168\u6578\u4ea4\u65bc\u5730\u65b9\u7a05\u5c40;<\/li>\n
                  • \u6b64\u7a05\u6b3e\u4e0d\u53ef\u767c\u56de\u4f46\u53ef\u4f5c\u7a05\u52d9\u6263\u9664\u5f8c\uff0c\u4f5c\u8a08\u7b97\u5176\u4ed6\u6240\u5f97\u7a05\u3002<\/li>\n<\/ul>\n

                    3. \u51fa\u5165\u53e3\u589e\u503c\u7a05<\/b><\/span><\/p>\n

                      \n
                    • \u91dd\u5c0d\u767c\u751f\u5728\u83ef\u4e4b\u5546\u696d\u63a1\u8cfc\u53ca\u92b7\u552e\u6d3b\u52d5;<\/li>\n
                    • \u57fa\u65bc\u7c3d\u767c\u55ae\u4f4d\u6240\u767c\u51fa\u4e4b\u767c\u7968\uff0c\u5176\u4e0a\u5217\u660e\u4e4b\u6578\u76ee\u4f5c\u8a08\u7a05\u4e4b\u7528;<\/li>\n
                    • \u51fa\u3001\u5165\u53e3\u767c\u7968\u6240\u63a1\u7528\u4e4b\u7a05\u7387\u4e5f\u6709\u5dee\u7570;<\/li>\n
                    • \u7d0d\u7a05\u4eba\u53ef\u4eca\u5169\u5927\u985e: \u4e00\u822c\u7a05\u52d9\u4eba\u53ca\u5c0f\u898f\u7bc4\u7d0d\u7a05\u4eba\uff0c\u9069\u65bc\u4ed6\u5011\u8eab\u4e0a\u7684\u7a05\u7387\u4e5f\u6709\u5dee\u7570\u3002<\/li>\n<\/ul>\n

                      4. \u500b\u4eba\u6240\u5f97\u7a05<\/b><\/span>
                      \n\u6211\u5011\u770b\u773c\u9ede\u65bc\u5916\u7c4d\u4eba\u58eb\u5728\u83ef\u5de5\u4f5c(\u5305\u62ec\u672c\u6e2f\u6c38\u4e45\u5c45\u6c11);<\/p>\n

                        \n
                      • \u9069\u7528\u65bc\u500b\u4eba\u5728\u83ef\u6709\u5c45\u6240\u6216\u6709\u5e38\u99d0\u6a5f\u69cb;<\/li>\n
                      • \u61c9\u8a08\u7b97\u505c\u7559\u5728\u83ef\u65e5\u5b50;<\/li>\n
                      • \u8003\u616e\u5165\u3001\u51fa\u5883\u65e5\u671f\u548c\u65bc\u4e00\u5929\u5167\u591a\u6b21\u9032\u51fa\u4e4b\u60c5\u6cc1;<\/li>\n
                      • \u4f86\u81ea\u8207\u83ef\u859f\u5b9a\u7a05\u6536\u5354\u5b9a\u570b\u5bb6\u7684\u5916\u7c4d\u4eba\u58eb\uff0c\u4eab\u6709\u4e0d\u540c\u7a05\u52d9\u8655\u7406\u65b9\u5f0f\u53ca\u512a\u60e0;<\/li>\n
                      • \u9996\u5e2d\u4ee3\u8868\u53ca\u5916\u7c4d\u4eba\u58eb\u5728\u83ef\u8ca0\u8cac\u9805\u76ee\u4e0d\u80fd\u4eab\u670990\/183 \u5929\u512a\u60e0;<\/li>\n
                      • \u500b\u4eba\u6240\u5f97\u7a05\u7e73\u7d0d\u7a05\u7387\u75315-45%.<\/li>\n<\/ul>\n<\/div>\n
                        3.3 \u65b0\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u6cd5\u767c\u5c55\u4e4b\u65b0\u8da8\u52e2<\/div>
                        \n

                        3.3 \u65b0\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u6cd5\u767c\u5c55\u4e4b\u65b0\u8da8\u52e2<\/span><\/h4>\n

                        3.31 \u7a05\u7387\u53ca\u8cbb\u7528\u6263\u9664\u7a0b\u5ea6\u4e4b\u6539\u8b8a:\u00a0<\/b><\/span><\/p>\n

                        \u8207\u820a\u7684\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u6cd5\u76f8\u6bd4\uff0c\u65bc2008 \u5e741\u67081\u65e5\u751f\u6548\u4e4b\u65b0\u7a05\u6cd5\uff0c\u5c0d\u8cbb\u7528\u6263\u9664\u6709\u4ee5\u4e0b\u4e4b\u6539\u8b8a:<\/p>\n

                          \n
                        1. \u65b0\u7a05\u6cd5\u7d71\u4e00\u7a05\u7387\u70ba25%\uff0c\u61c9\u7528\u65bc\u7d93\u7a05\u52d9\u8abf\u6574\u5f8c\u4e4b\u4f01\u696d\u76c8\u5229\u6240\u5f97\uff0c\u8f03\u4f4e\u7a05\u7387\u598220%\uff0c\u9069\u7528\u65bc\u8a8d\u53ef\u5c0f\u898f\u6a21\u53ca\u5fae\u5229\u4f01\u696d\uff1b\u53e6\u4e00\u8f03\u4f4e\u7a05\u7387\u598215%\uff0c\u9069\u7528\u65bc\u8a8d\u53ef\u9ad8\u65b0\u6280\u8853\u4f01\u696d\uff0c\u5247\u4e0d\u6703\u53d7\u5730\u57df\u9650\u5236;<\/li>\n
                        2. \u65b0\u7a05\u7387\u65bc2008 \u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u63a1\u7528\uff0c\u65b0\u7a05\u6cd5\u5c0d\u65bc\u640d\u76ca\u5e33\u4e0a\u4e4b\u8cbb\u7528\u6263\u9664\u6709\u4ee5\u4e0b\u4e4b\u6539\u8b8a;<\/li>\n
                        3. \u8a8d\u53ef\u6148\u5584\u6350\u737b\u6263\u9664\u7a0b\u5ea6\u6700\u9ad8\u70ba\u6703\u8a08\u5229\u6f64\u4e4b12%;<\/li>\n
                        4. \u82e5\u679c\u6240\u6709\u5de5\u8cc7\u53ca\u85aa\u91d1\u662f\u8207\u4f01\u696d\u5546\u696d\u7528\u9014,\u6b64\u8cbb\u7528\u53ef\u5168\u6578\u6263\u9664;<\/li>\n
                        5. \u5ee3\u544a\u53ca\u63a8\u5ee3\u7528\u4e4b\u6263\u9664\u6700\u591a\u81f3\u4f01\u696d\u7e3d\u71df\u696d\u984d\u4e4b15%;<\/li>\n
                        6. \u50f1\u54e1\u6559\u80b2\u9032\u4fee\u8cbb\u7528\u6263\u9664\u6700\u591a\u4f54\u7e3d\u5de5\u8cc7\u4e4b2.5%<\/li>\n<\/ol>\n

                          3.32 \u5c0d\u80a1\u606f\u3001\u5229\u606f\u6536\u5165\u53ca\u7279\u8a31\u6b0a\u8cbb\u7528\u6703\u5fb5\u6536\u9810\u6263\u7a05\u6b3e\u00a0<\/b><\/span><\/p>\n

                          \u65bc2007\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff0c\u4e2d\u570b\u653f\u5e9c\u5411\u5916\u8cc7\u4f01\u696d\u5c0d\u570b\u5916\u63a7\u80a1\u516c\u53f8\u6d3e\u51fa\u4e4b\u80a1\u606f\u3001\u5229\u606f\u53ca\u7279\u8a31\u6b0a\u8cbb\u7528\u9032\u884c\u5fb5\u7a05\uff0c\u9918\u4e0b\u4e4b\u5229\u6f64\u65b9\u80fd\u8f49\u5f80\u65bc\u6bcd\u570b\u4e4b\u63a7\u80a1\u516c\u53f8\u3002\u70ba\u4e86\u6e1b\u5c11\u4ee5\u4e0a\u6709\u95dc\u8cbb\u7528\u4e4b\u5fb5\u7a05\u652f\u51fa\uff0c\u4e00\u500b\u5c0f\u5fc3\u9031\u8a73\u4e4b\u7a05\u52d9\u5b89\u6392\u53bb\u9078\u64c7\u6bcd\u516c\u53f8\u6210\u7acb\u5730\uff0c\u65b9\u80fd\u9054\u5230\u4ee5\u4e0a\u7bc0\u7a05\u76ee\u7684\u3002<\/p>\n

                          3.33 \u4e4b\u524d\u7d66\u4e88\u7684\u7a05\u52d9\u512a\u60e0\u5c07\u88ab\u5ee2\u9664\u00a0<\/b><\/span><\/p>\n

                          \u5728\u65b0\u7684\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u4e0b\uff0c\u820a\u6709\u7684\u7a05\u52d9\u512a\u60e0\u5c0d\u4ee5\u4e0b\u985e\u578b\u4e4b\u4f01\u696d\uff0c\u5c07\u88ab\u522a\u6389\u6216\u7576\u4f5c\u7acb\u523b\u958b\u59cb\u751f\u6548\u4eab\u6709:
                          \n(i) \u88fd\u9020\u6027\u4f01\u696d\uff1b
                          \n(ii) \u96d9\u91cd\u5bc6\u96c6\u4f01\u696d\uff1b
                          \n(iii) \u51fa\u53e3\u70ba\u4e3b\u9053\u4f01\u696d\uff1b
                          \n(iv) \u5728\u79d1\u6280\u5712\u5167\u6210\u7acb\u4e4b\u9ad8\u65b0\u6280\u8853\u4f01\u696d\u3002<\/p>\n

                          \u6709\u4e9b\u73fe\u6709\u4f01\u696d(\u539f\u5148\u4f7f\u7528\u7a05\u7387\u70ba33%)\u5728\u65b0\u7a05\u6cd5\u4e0b\u53ef\u4f7f\u7528\u4f4e\u4e4b\u7a05\u738725%\u5fb5\u7a05\u3002\u82e5\u73fe\u6709\u4f01\u696d\u4e4b\u524d\u6709\u6b0a\u4eab\u53d7\u7a05\u52d9\u512a\u60e0\u4f46\u7531\u65bc\u9577\u671f\u8655\u65bc\u8667\u640d\u72c0\u614b\u4ecd\u672a\u6b63\u5f0f\u958b\u59cb\u4f7f\u7528\u8005\uff0c\u88ab\u8a8d\u5b9a\u65bc\u65b0\u7a05\u6cd5\u8a02\u7acb\u4e4b\u5e74\u5ea6\u5167\u958b\u59cb\u4f7f\u7528\u3002<\/p>\n

                          \u90a3\u4e9b\u65bc2007\u5e743\u670816\u65e5\u6216\u4ee5\u524d\u5df2\u8a3b\u518a\u6216\u6210\u7acb\u4e4b\u4f01\u696d(\u5e38\u7a31\u70ba\u8001\u4f01\u696d\u6216\u820a\u4f01\u696d)\uff0c\u4ecd\u53ef\u4eab\u6709\u904e\u5ea6\u671f\u5167\u4e4b\u7a05\u52d9\u512a\u60e0\uff0c\u7576\u4f01\u696d\u65bc2007\u5e743\u670816\u65e5\u6216\u4ee5\u5f8c\u6210\u7acb(\u5e38\u7a31\u70ba\u65b0\u4f01\u696d)\uff0c\u4e0d\u80fd\u4eab\u53d7\u820a\u4f01\u696d\u6240\u5f97\u7a05\u7559\u4e0b\u4f86\u4e4b\u512a\u60e0\uff0c\u4e00\u5207\u4f9d\u5f9e\u65b0\u7a05\u6cd5\u898f\u5b9a\u3002
                          \n<\/div>\n

                          3.4 \u8cc7\u672c\u5f31\u5316\u4e4b\u6cd5\u898f<\/div>
                          \n

                          3.4 \u8cc7\u672c\u5f31\u5316\u4e4b\u6cd5\u898f<\/span><\/h4>\n

                          \u91dd\u5c0d\u5916\u8cc7\u4f01\u696d\uff0c\u5728\u76e3\u7ba1\u5c0d\u65bc\u95dc\u9023\u4ea4\u6613\u65b9\u9762\uff0c\u6709\u95dc\u95dc\u9023\u501f\u8cb8\u53ca\u5916\u8cc7\u4f01\u696d\u4e4b\u501f\u8cb8\u5c0d\u8cc7\u672c\u6bd4\u7387\u63a7\u5236\u6c34\u5e73\u4e4b\u6cd5\u898f\uff0c\u70ba\u7684\u662f\u8981\u7dad\u6301\u501f\u8cb8\u5229\u606f\u6263\u9664\u4e4b\u5408\u7406\u6027\uff0c\u8207\u53ca\u80af\u5b9a\u5916\u8cc7\u4f01\u696d\u5728\u4f01\u696d\u71df\u904b\u4e0a\u6709\u8db3\u5920\u8cc7\u91d1\u800c\u8a02\u7acb\u4e4b\u6cd5\u898f\u3002<\/p>\n

                          \u65b0\u4f01\u696d\u7a05\u6cd5\u7b2c\u56db\u5341\u516d\u689d\u4f8b\u51fa\uff0c\u6709\u95dc\u95dc\u9023\u4ea4\u6613\u501f\u8cb8\u6b3e\u9805\u7522\u751f\u4e4b\u5229\u606f\uff0c\u82e5\u8a72\u4f01\u696d\u4e0d\u80fd\u9054\u5230\u6cd5\u5b9a\u8cb8\u6b3e\u8cc7\u672c\u6bd4\u4f8b\uff0c\u6b64\u9805\u5229\u606f\u652f\u51fa\u662f\u4e0d\u53ef\u6263\u9664\u3002\u53e6\u5916\uff0c\u501f\u8cb8\u6b3e\u9805\u4e4b\u689d\u6b3e\u9700\u662f\u7b26\u5408\u5e02\u5834\u8ce3\u8cb7\u96d9\u65b9\u540c\u610f\u7684\u50f9\u683c\u3002<\/p>\n

                          \u56e0\u6b64\uff0c\u5c0f\u5fc3\u7a05\u52d9\u7b56\u5283\u662f\u5fc5\u9808\u7684\uff0c\u624d\u80af\u5b9a\u95dc\u9023\u4ea4\u6613\u501f\u8cb8\u65b9\u7522\u751f\u4e4b\u5229\u606f\u652f\u51fa\u53ef\u5168\u6578\u6263\u9664\u53ca\u6e1b\u514d\u4e2d\u570b\u7a05\u5c40\u63d0\u51fa\u5c0d\u8a72\u4f01\u696d\u7533\u5831\u5229\u6f64\u4f5c\u51fa\u7a05\u52d9\u8abf\u6574\u7684\u98a8\u96aa\u3002<\/p>\n

                          \u8ddf\u64da\u6700\u8fd1\u570b\u5bb6\u8ca1\u653f\u90e8\u53ca\u4e2d\u570b\u570b\u5bb6\u7a05\u52d9\u7e3d\u5c40\u6240\u767c\u4f48\u4e4b\u8ca1\u7a05 [2008\u5e74] 121\u865f\u6587\uff0c\u5217\u51fa\u6709\u95dc\u95dc\u806f\u65b9\u9593\u652f\u4ed8\u5229\u606f\u652f\u51fa\u7528\u4f5c\u6263\u7a05\u653f\u7b56\u4e4b\u6709\u95dc\u901a\u544a\uff0c\u6e05\u6dc5\u5730\u6307\u51fa\u4f01\u696d\u4e4b\u501f\u8cb8\u5c0d\u8cc7\u672c\u6bd4\u7387\uff0c\u5c0d\u4e0d\u540c\u884c\u696d\u4e4b\u4f01\u696d\uff0c\u8981\u9054\u81f3\u4ee5\u4e0b\u5217\u793a\u4e4b\u6cd5\u5b9a\u6bd4\u7387\uff0c\u5229\u606f\u652f\u51fa\u624d\u53ef\u5168\u6578\u4f5c\u6263\u7a05\u4e4b\u7d30\u7bc0\uff1a<\/p>\n

                          (i) \u5c0d\u5f9e\u4e8b\u91d1\u878d\u6709\u95dc\u696d\u52d9\u4e4b\u4f01\u696d: \u6bd4\u7387\u70ba5:1
                          \n(ii) \u5c0d\u975e\u5f9e\u4e8b\u91d1\u878d\u6709\u95dc\u696d\u52d9\u6216\u5176\u9918\u884c\u696d\u4e4b\u4f01\u696d: \u6bd4\u7387\u70ba2:1<\/p>\n

                          \u5018\u82e5\uff0c\u4f01\u696d\u540c\u6642\u5f9e\u4e8b\u91d1\u878d\u53ca\u975e\u91d1\u878d\u6709\u95dc\u696d\u52d9\u6642\uff0c\u6709\u95dc\u95dc\u806f\u65b9\u9593\u652f\u4ed8\u5229\u606f\u652f\u51fa\u9700\u6e05\u695a\u5730\u6309\u91d1\u878d\u53ca\u975e\u91d1\u878d\u696d\u52d9\u985e\u5225\u5206\u985e\u51fa\u4f86\uff0c\u4ee5\u5408\u7406\u7684\u57fa\u790e\u53ca\u65b9\u6cd5\u8a08\u841b\u53ef\u4f5c\u6263\u7a05\u4e4b\u6578\u91cf\u3002<\/p>\n

                          \u4f01\u696d\u5982\u80fd\u63d0\u4f9b\u8a73\u7d30\u3001\u5145\u8db3\u4e4b\u6587\u4ef6\u8b49\u660e\u652f\u4ed8\u4e88\u95dc\u806f\u65b9\u9593\u4e4b\u5229\u606f\u8a08\u7b97\u662f\u8ddf\u64da\u5e02\u5834\u50f9\u503c\u6216\u501f\u8ca3\u8005\u4eab\u6709\u4e4b\u61c9\u7528\u6548\u7a05\u7387\u4e0d\u6bd4\u5229\u606f\u6536\u53d6\u65b9\u9ad8\u7684\u8a71\uff0c\u7528\u4f5c\u6263\u7a05\u7528\u9014\u3002<\/p>\n

                          \u5c0d\u6536\u53d6\u6b64\u5229\u606f\u6536\u5165\u4e4b\u95dc\u806f\u65b9\u9593\u7d0d\u7a05\u4eba\u800c\u8a00\uff0c\u4e0d\u8ad6\u8a72\u5229\u606f\u652f\u51fa\u662f\u5426\u53ef\u4f5c\u6263\u7a05\uff0c\u6b64\u9805\u5229\u606f\u6536\u5165\u4e5f\u9700\u7e73\u4ed8\u76f8\u95dc\u4e4b\u4f01\u696d\u6240\u5f97\u7a05\u3002
                          \n<\/div>\n

                          3.5 \u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6\u5099\u6a94\u6cd5\u898f<\/div>
                          \n

                          3.5\u00a0\u8f49\u8b93\u5b9a\u50f9\u6587\u6a94\u6cd5\u898f<\/span><\/h4>\n

                          \u5c0d\u65bc\u57ae\u570b\u4f01\u696d\u53ca\u57ae\u5883\u5546\u696d\u904b\u4f5c\uff0c\u8f49\u8b93\u5b9a\u50f9\u7121\u7591\u662f\u5b83\u5011\u6700\u91cd\u8981\u53ca\u95dc\u6ce8\u7684\u554f\u984c\u3002\u4e00\u822c\u800c\u8a00\uff0c\u7a05\u52d9\u6a5f\u5c40\u5c0d\u65bc\u57ae\u570b\u4f01\u696d\u7684\u95dc\u6ce8\uff0c\u4e3b\u8981\u96c6\u4e2d\u65bc\u5176\u8f49\u8b93\u5b9a\u50f9\u554f\u984c\uff0c\u4e2d\u570b\u7a05\u5c40\u591a\u8457\u773c\u65bc\u00a0“\u95dc\u9023\u500b\u9ad4\u4ea4\u6613” \u554f\u984c\u3002<\/p>\n

                          \u6700\u8fd1\uff0c\u4e2d\u570b\u570b\u5bb6\u7a05\u52d9\u7e3d\u5c40\u5c0d\u65bc\u5916\u8cc7\u4f01\u696d\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6\u5099\u6a94\u6cd5\u898f\u8349\u8b70\u4e86\u4e00\u5957\u8a73\u7d30\u7684\u8f49\u8b93\u5b9a\u50f9\u6587\u4ef6\u5099\u6a94\u8981\u6c42\u6cd5\u898f\u51fa\u81fa\uff0c\u4e26\u8981\u56b4\u53b2\u5730\u57f7\u884c\u3002\u6b64\u8209\u6b63\u914d\u5408\u65bc2008\u5e741\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u4e4b\u65b0\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u3002<\/p>\n

                          \u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u7b2c<\/strong>\u516d\u7ae0<\/strong>\u00a0–\u00a0<\/strong>\u7279\u6b8a<\/strong>\u7d0d\u7a05<\/strong>\u8abf\u6574<\/strong><\/p>\n

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

                          \u7b2c\u4e00\u767e\u96f6\u4e5d\u689d\u63d0\u5230,\u00a0\u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u7b2c\u56db\u5341\u4e00\u689d\u6240\u7a31\u95dc\u806f\u65b9\uff0c\u662f\u6307\u8207\u4f01\u696d\u6709\u4e0b\u5217\u95dc\u806f\u95dc\u4fc2\u4e4b\u4e00\u7684\u4f01\u696d\u3001\u5176\u4ed6\u7d44\u7e54\u6216\u8005\u500b\u4eba\uff1a<\/p>\n

                          (\u4e00) \u5728\u8cc7\u91d1\u3001\u7d93\u71df\u3001\u8cfc\u92b7\u7b49\u65b9\u9762\u5b58\u5728\u76f4\u63a5\u6216\u9593\u63a5\u7684\u63a7\u5236\u95dc\u4fc2\uff1b<\/p>\n

                          (\u4e8c) \u76f4\u63a5\u6216\u8005\u9593\u63a5\u5730\u540c\u70ba\u7b2c\u4e09\u8005\u63a7\u5236\uff1b<\/p>\n

                          (\u4e09) \u5728\u5229\u76ca\u4e0a\u5177\u6709\u76f8\u95dc\u806f\u7684\u5176\u4ed6\u95dc\u4fc2\u3002<\/p>\n

                          \u7b2c\u4e00\u767e\u4e00\u5341\u689d \u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u7b2c\u56db\u5341\u4e00\u689d\u6240\u7a31\u7368\u7acb\u4ea4\u6613\u539f\u5247\uff0c\u662f\u6307\u6c92\u6709\u95dc\u806f\u95dc\u4fc2\u7684\u4ea4\u6613\u5404\u65b9\uff0c\u6309\u7167\u516c\u5e73\u6210\u4ea4\u50f9\u683c\u548c\u71df\u696d\u5e38\u898f\u9032\u884c\u696d\u52d9\u5f80\u4f86\u9075\u5faa\u7684\u539f\u5247\u3002<\/p>\n

                          3.51 \u540c\u671f\u8f49<\/strong>\u8b93\u5b9a\u50f9\u6587\u4ef6\u5099\u6a94\u8981\u6c42\u00a0<\/strong><\/p>\n

                          \u70ba\u4e86\u9075\u5b88\u65b0\u4f01\u696d\u6240\u5f97\u7a05\u7a05\u6cd5\u4e2d\u540c\u671f\u8f49\u8b93\u5b9a\u50f9\u6587\u6a94\u4e4b\u8981\u6c42\uff0c\u7d0d\u7a05\u4eba\u9700\u63d0\u4f9b\u8cc7\u6599\u3002\u4ee5\u4e0b\u70ba\u6709\u95dc\u4e4b\u8868\u683c\u53ca\u5176\u91dd\u5c0d\u95dc\u9023\u500b\u9ad4\u4ea4\u6613\u554f\u984c:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
                          \u8868\u683c<\/td>\n\u540d\u7a31<\/td>\n<\/tr>\n
                          1<\/td>\n\u95dc\u9023\u500b\u9ad4\u7a2e\u985e\u53ca\u95dc\u4fc2\u7e3d\u7d50<\/td>\n<\/tr>\n
                          2<\/td>\n\u95dc\u9023\u500b\u9ad4\u4ea4\u6613\u7a2e\u985e\u53ca\u95dc\u4fc2\u7e3d\u7d50<\/td>\n<\/tr>\n
                          3<\/td>\n\u95dc\u9023\u92b7\u552e\u53ca\u63a1\u8cfc\u4ea4\u6613\u7e3d\u7d50<\/td>\n<\/tr>\n
                          4<\/td>\n\u95dc\u9023\u500b\u9ad4\u65b9\u9762\u4e4b\u670d\u52d9\u4ea4\u6613\u7e3d\u7d50<\/td>\n<\/tr>\n
                          5<\/td>\n\u95dc\u9023\u500b\u9ad4\u8ca1\u52d9\u878d\u6d3d\u4ea4\u6613\u7e3d\u7d50<\/td>\n<\/tr>\n
                          6<\/td>\n\u7121\u578b\u8cc7\u7522\u8cb7\u8ce3\u4e4b\u95dc\u9023\u4ea4\u6613\u7e3d\u7d50<\/td>\n<\/tr>\n
                          7<\/td>\n\u56fa\u5b9a\u8cc7\u7522\u8cb7\u8ce3\u4e4b\u95dc\u9023\u4ea4\u6613\u7e3d\u7d50<\/td>\n<\/tr>\n
                          8<\/td>\n\u6709\u95dc\u4e2d\u570b\u5883\u5916\u6295\u8cc7\u4e4b\u95dc\u9023\u4ea4\u6613\u7e3d\u7d50<\/td>\n<\/tr>\n
                          9<\/td>\n\u6709\u95dc\u4e2d\u570b\u5883\u5916\u8cc7\u91d1\u4e4b\u95dc\u9023\u4ea4\u6613\u7e3d\u7d50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                          3.52 \u5c0d\u4e0d\u9075\u5b88\u540c\u671f\u8f49<\/strong>\u8b93\u5b9a\u50f9\u6587\u6a94\u8981\u6c42\u4e4b\u56b4\u91cd\u5f8c\u679c
                          \n<\/strong>
                          \n\u7a05\u52d9\u7e73\u7d0d\u4eba\u5018\u82e5\u4e0d\u80fd\u9075\u5b88\u6e96\u6642\u7533\u5831\u53ca\u4fdd\u6301\u540c\u671f\u8f49\u8b93\u5b9a\u50f9\u6587\u6a94\uff0c\u4e2d\u570b\u7a05\u5c40\u6703\u6838\u5b9a\u7a05\u52d9\u7e73\u7d0d\u4eba\u6709\u7e73\u7d0d\u6240\u5f97\u7a05\u4e4b\u7fa9\u52d9\uff0c\u4e26\u8981\u6c42\u7a05\u52d9\u7e73\u7d0d\u4eba\u5728\u7a05\u52d9\u4e0a\u9032\u884c\u7279\u6b8a\u7a05\u52d9\u8abf\u6574\uff0c\u6b64\u8abf\u6574\u5305\u62ec\u984d\u5916\u7a05\u6b3e\u3001\u7a05\u52d9\u5229\u606f\u652f\u51fa \u3001\u7f70\u6b3e\uff0c\u53ca\u5176\u5b83\u7a2e\u985e\u7a05\u7a2e\u6240\u5f15\u767c\u4e4b\u7a05\u52d9\u5be9\u67e5\u98a8\u96aa\u3002<\/p>\n

                          \u9810\u671f\u4e2d\uff0c\u6b64\u7a05\u52d9\u5229\u606f\u652f\u51fa\u4e4b\u8a08\u7b97\u662f\u4f9d\u64da\u4e2d\u570b\u4eba\u6c11\u9280\u884c\u6240\u5b9a\u4e4b\u9280\u884c\u8cb8\u6b3e\u5229\u606f\u4f5c\u6307\u6a19 \u3002<\/p>\n

                          3.53 \u8f49<\/strong>\u8b93\u5b9a\u50f9\u6709\u95dc\u554f\u984c<\/strong><\/p>\n

                          \u5728\u83ef\u6709\u7d93\u71df\u696d\u52d9\u4e4b\u8de8\u570b\u4f01\u696d\u96c6\u5718\uff0c\u5176\u96c6\u5718\u920d\u610f\u5c07\u5229\u6f64\u8f49\u5f80\u4e00\u4e9b\u6210\u7acb\u65bc\u4f4e\u7a05\u7387\u570b\u5bb6\u7684\u5b50\u516c\u53f8\uff0c\u6e1b\u5c11\u6574\u9ad4\u7a05\u8ca0\uff0c\u5176\u4e00\u500b\u7b56\u7565\u53ca\u65b9\u6cd5\u5c31\u662f\u4f7f\u7528\u8f49\u8b93\u5b9a\u50f9\u3002<\/p>\n

                          \u9069\u7576\u7684\u8f49\u8b93\u5b9a\u50f9\u53ef\u4ee5\u5408\u6cd5\u5730\u6e1b\u5c11\u7a05\u8ca0\uff0c\u76f8\u53cd\uff0c\u6feb\u7528\u4e0d\u6070\u7576\u5730\u4f7f\u7528\u8f49\u8b93\u5b9a\u50f9\u65b9\u6cd5\u7d50\u679c\u53ea\u6703\u5f15\u8d77\u7a05\u52d9\u6a5f\u95dc\u4e4b\u95dc\u6ce8\u53ca\u89f8\u72af\u53cd\u907f\u7a05\u689d\u4f8b\u3002\u7d50\u679c\uff0c\u7a05\u52d9\u6a5f\u95dc\u6703\u8981\u6c42\u7d0d\u7a05\u4eba\u4f5c\u51fa\u7a05\u52d9\u8abf\u6574\uff0c\u56e0\u6b64\uff0c\u4ea4\u6613\u4e2d\u600e\u6a23\u5b9a\u50f9\u662f\u975e\u5e38\u91cd\u8981\u7684\u6c7a\u5b9a\uff0c\u600e\u6a23\u5b9a\u7acb\u516c\u5141\u50f9\u683c\uff0c\u5f80\u5f80\u662f\u8de8\u570b\u4f01\u696d\u4e00\u500b\u982d\u75db\u554f\u984c \u3002<\/p>\n

                          \u6709\u95dc\u8f49\u8b93\u5b9a\u50f9\u6709\u95dc\u554f\u984c\uff0c\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\u65bc1995\u5e74\u767c\u8868\u6587\u7ae0\u4e2d\u6307\u51fa\u4e94\u9ede\u6307\u5f15\uff0c\u6709\u95dc\u516c\u5141\u50f9\u683c\u7684\u5b9a\u7fa9\u53ca\u61c9\u7528\uff0c\u6307\u51fa\u7a05\u52d9\u6a5f\u95dc\u53ca\u7d0d\u7a05\u4eba\u61c9\u4f7f\u7528\u5728\u771f\u5be6\u4ea4\u6613\u4e2d\u5b9a\u50f9\uff0c\u8ddf\u64da\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\u00a0\u65bc1995 \u5e74\u767c\u8868\u7684\u7b2c\u4e5d\u865f\u6587\u7ae0\u4e2d\uff0c \u9f13\u52f5\u4f7f\u7528\u516c\u5e73\u4ea4\u6613\u539f\u7406\uff0c\u7d0d\u7a05\u4eba\u4f7f\u7528\u4e4b\u5b9a\u50f9\u61c9\u8207\u5728\u771f\u5be6\u7684\u4ea4\u6613\u7576\u4e2d\u4e4b\u5b9a\u50f9\u76f8\u7d04\u3002<\/p>\n

                          \u751a\u9ebc\u662f\u201c\u516c\u5e73\u4ea4\u6613 \u201d\u539f\u5247?<\/p>\n

                          \u5be6\u969b\u4e0a\uff0c\u6c92\u6709\u6e05\u695a\u6216\u6a19\u6e96\u7684\u5b9a\u7fa9\u53bb\u89e3\u91cb\u4f55\u8b02\u201c\u516c\u5e73\u4ea4\u6613 \u201d\uff0c\u4f46\u5728\u5be6\u969b\u5e02\u5834\u74b0\u5883\u4e2d\uff0c\u5b83\u5fc5\u5b9a\u662f\u81ea\u7531\u7af6\u722d\u7684\u7d50\u679c\u3002<\/p>\n

                          \u8ddf\u64da\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\u00a0\u65bc1997\u5e74\u767c\u8868\u6587\u7ae0\uff0c\u516c\u5e73\u4ea4\u6613\u61c9\u5305\u62ec\u4ee5\u4e0b\u56e0\u7d20\u4f5c\u50f9\u5b9a\u8003\u616e:<\/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\u985e\u4f3c\u6027\u65b9\u6790<\/p>\n

                          (iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u79c1\u4eba\u5408\u7d04\u5b89\u6392<\/p>\n

                          (iv)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u5bcc\u958b\u6539\u5e02\u5834\u4e4b\u7279\u5fb5<\/p>\n

                          (v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u542b\u4e3b\u89c0\u6027\u4e4b\u7279\u5fb5<\/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 \u6c7a\u5b9a\u516c\u5141\u50f9\u683c\u4e4b\u65b9\u6cd5<\/strong><\/p>\n

                          \u73fe\u4eca\u6709\u516d\u7a2e\u65b9\u6cd5\u4f5c\u70ba\u8a08\u7b97\u6709\u95dc\u95dc\u9023\u4ea4\u6613\u4e0a\u7684\u5b9a\u50f9\u65b9\u5f0f\uff0c\u88ab\u8a8d\u70ba\u662f\u516c\u5e73\u4ea4\u6613, \u7b2c\u4e00\u767e\u4e00\u5341\u4e00\u689d \u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u7b2c\u56db\u5341\u4e00\u689d\u6240\u7a31\u5408\u7406\u65b9\u6cd5\u5305\u62ec\uff1a<\/p>\n

                          (\u4e00) \u53ef\u6bd4\u975e\u53d7\u63a7\u50f9\u683c\u6cd5\uff0c\u662f\u6309\u7167\u6c92\u6709\u95dc\u806f\u65b9\u95dc\u4fc2\u7684\u4ea4\u6613\u5404\u65b9\u9032\u884c\u76f8\u540c\u6216\u985e\u4f3c\u7684\u696d\u52d9\u5f80\u4f86\u7684\u50f9\u683c\u9032\u884c\u5b9a\u50f9\u7684\u65b9\u6cd5;<\/p>\n

                          (\u4e8c) \u518d\u92b7\u552e\u50f9\u683c\u6cd5\u00a0:\u00a0\u662f\u6309\u7167\u95dc\u806f\u65b9\u8cfc\u8ca8\u5546\u54c1\u518d\u92b7\u552e\u4e88\u6c92\u6709\u95dc\u806f\u95dc\u4fc2\u7684\u4ea4\u6613\u65b9\u7684\u50f9\u683c,\u00a0\u6e1b\u9664\u76f8\u540c\u6216\u985e\u4f3c\u696d\u52d9\u7684\u92b7\u552e\u6bdb\u5229\u9032\u884c\u5b9a\u50f9\u7684\u65b9\u6cd5;<\/p>\n

                          (\u4e09)\u00a0\u6210\u672c\u52a0\u6210\u6cd5\u00a0:\u00a0\u662f\u6307\u6309\u7167\u6210\u672c\u52a0\u5408\u7406\u7684\u8cbb\u7528\u548c\u5229\u6f64\u9032\u884c\u5b9a\u50f9\u7684\u65b9\u6cd5;<\/p>\n

                          (\u56db)\u00a0\u4ea4\u6613\u6de8\u5229\u6f64\u6cd5\u00a0:\u00a0\u662f\u6307\u6309\u7167\u6c92\u6709\u95dc\u806f\u65b9\u95dc\u4fc2\u7684\u4ea4\u6613\u5404\u65b9\u9032\u884c\u76f8\u540c\u6216\u985e\u4f3c\u696d\u52d9\u5f80\u4f86\u53d6\u5f97\u7684\u7d14\u5229\u6f64\u6c34\u5e73\u78ba\u5b9a\u5229\u6f64\u7684\u65b9\u6cd5;<\/p>\n

                          (\u4e94)\u00a0\u00a0\u00a0\u5229\u6f64\u5206\u5272\u6cd5\u00a0:\u00a0\u662f\u6307\u5c07\u4f01\u696d\u8207\u5176\u95dc\u806f\u65b9\u7684\u5408\u4f75\u5229\u6f64\u6216\u8667\u640d\u5728\u5404\u65b9\u4e4b\u9593\u4f7f\u7528\u5408\u7406\u7684\u6a19\u6e96\u9032\u884c\u5206\u914d\u7684\u65b9\u6cd5;<\/p>\n

                          (\u516d)\u00a0\u00a0\u00a0\u5176\u4ed6\u7b26\u5408\u7368\u7acb\u4ea4\u6613\u539f\u5247\u4e4b\u65b9\u6cd5\u3002<\/p>\n

                          \u7b2c\u4e00\u767e\u4e00\u5341\u56db\u689d \u4f01\u696d\u6240\u5f97\u7a05\u6cd5\u7b2c\u56db\u5341\u4e09\u689d\u6240\u7a31\u76f8\u95dc\u8cc7\u6599:<\/p>\n

                          (\u4e00)\u00a0\u00a0\u00a0\u00a0\u8207\u95dc\u806f\u696d\u52d9\u5f80\u4f86\u6709\u95dc\u50f9\u683c,\u8cbb\u7528\u7684\u88fd\u8a02\u6a19\u6e96,\u8a08\u7b97\u65b9\u6cd5\u548c\u8aaa\u660e\u7b49\u540c\u671f\u8cc7\u6599;<\/p>\n

                          (\u4e8c)\u00a0\u00a0\u00a0\u00a0\u8207\u95dc\u806f\u696d\u52d9\u5f80\u4f86\u6d89\u53ca\u8ca1\u7522,\u00a0\u8ca1\u7522\u4f7f\u7528\u8cbb,\u00a0\u52de\u52d9\u7b49\u7684\u518d\u92b7\u552e(\u8f49\u8b93)\u50f9\u683c\u6216\u6700\u7d42\u7684\u92b7\u552e(\u8f49\u8b93)\u50f9\u683c\u7684\u6709\u95dc\u8cc7\u6599;<\/p>\n

                          (\u4e09)\u00a0\u00a0\u00a0\u00a0\u8207\u95dc\u806f\u696d\u52d9\u8abf\u67e5\u6709\u95dc\u7684\u5176\u4ed6\u7684\u4f01\u696d\u61c9\u7576\u63d0\u4f9b\u7684\u8207\u88ab\u8abf\u67e5\u4f01\u696d\u53ef\u6bd4\u6027\u7684\u7522\u54c1\u50f9\u683c,\u5b9a\u50f9\u516c\u5f0f\u53ca\u5229\u6f64\u6c34\u5e73\u7b49\u8cc7;<\/p>\n

                          (\u56db)\u00a0\u00a0\u00a0\u5176\u4ed6\u8207\u95dc\u806f\u696d\u52d9\u5f80\u4f86\u6709\u95dc\u7684\u8cc7\u6599<\/p>\n

                          \u7b2c\u4e00\u767e\u4e8c\u5341\u4e09\u689d\u00a0\u4f01\u696d\u8207\u5176\u95dc\u806f\u65b9\u4e4b\u9593\u7684\u696d\u52d9\u5f80\u4f86,\u00a0\u00a0\u5982\u679c\u4e0d\u7b26\u5408\u7368\u7acb\u4ea4\u6613\u539f\u5247,\u00a0\u6216\u8005\u4f01\u696d\u5be6\u65bd\u4e0d\u5408\u7406\u7684\u5546\u696d\u8cbf\u6613\u76ee\u7684\u5b89\u6392,\u00a0\u7a05\u52d9\u6a5f\u95dc\u6709\u6b0a\u5728\u8a72\u4f01\u696d\u696d\u52d9\u767c\u751f\u7684\u7d0d\u7a05\u5e74\u5ea6\u8d7710\u5e74\u5167,\u00a0\u9032\u884c\u7a05\u52d9\u8abf\u6574\u3002<\/p>\n

                          3.55\u9810\u7d04\u5b9a\u50f9\u5b89\u6392<\/strong><\/p>\n

                          \u9810\u7d04\u5b9a\u50f9\u662f\u4e00\u7a2e\u7a05\u52d9\u5b89\u6392\uff0c\u7576\u4e2d\u7d0d\u7e73\u4eba\u8207\u7a05\u52d9\u6a5f\u95dc\u5c31\u6309\u7167\u7368\u7acb\u4ea4\u6613\u539f\u5247\u9032\u884c\u5354\u5546\uff0c\u78ba\u5b9a\u5f8c\u9054\u6210\u5354\u5b9a\uff0c\u6b64\u8209\u53ef\u907f\u514d\u7a05\u52d9\u6a5f\u95dc\u65e5\u5f8c\u5c0d\u6709\u95dc\u95dc\u9023\u4ea4\u6613\u4f5c\u51fa\u7a05\u52d9\u8abf\u6574\u3002<\/p>\n

                          (i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u55ae\u908a\u9810\u7d04\u5b9a\u50f9\u5b89\u6392<\/strong><\/p>\n

                          \u7576\u7d0d\u7e73\u4eba\u8207\u4e00\u65b9\u7a05\u52d9\u6a5f\u95dc\u5c31\u6309\u7167\u7368\u7acb\u4ea4\u6613\u4e4b\u5b9a\u50f9\u539f\u5247\u5354\u5546\uff0c\u5c0d\u6709\u95dc\u95dc\u9023\u4ea4\u6613\u4e2d\u4f7f\u7528\u4e4b\u5b9a\u50f9\u65b9\u6cd5\u9054\u6210\u5354\u8b70\u3002<\/p>\n

                          (ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u96d9\u908a\u9810\u7d04\u5b9a\u50f9\u5b89\u6392<\/strong><\/p>\n

                          \u7576\u7d0d\u7e73\u4eba\u8207\u5169\u65b9\u7a05\u52d9\u6a5f\u95dc\u5c31\u6309\u7167\u7368\u7acb\u4ea4\u6613\u4e4b\u5b9a\u50f9\u539f\u5247\u5354\u5546\uff0c\u5c0d\u6709\u95dc\u95dc\u9023\u4ea4\u6613\u4e2d\u4f7f\u7528\u4e4b\u5b9a\u50f9\u65b9\u6cd5\u9054\u6210\u5354\u8b70\uff0c\u6b64\u8209\u53ef\u6e1b\u5c11\u91cd\u8907\u5169\u908a\u5fb5\u7a05\u6216\u5fb5\u7a05\u904e\u91cf\u7684\u60c5\u6cc1\u3002<\/p>\n

                          (iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u591a\u908a\u9810\u7d04\u5b9a\u50f9\u5b89\u6392<\/strong><\/p>\n

                          \u7576\u7d0d\u7e73\u4eba\u8207\u4e09\u65b9\u6216\u4e0a\u4e4b\u7a05\u52d9\u6a5f\u95dc\u5c31\u6309\u7167\u7368\u7acb\u4ea4\u6613\u4e4b\u5b9a\u50f9\u539f\u5247\u5354\u5546\uff0c\u5c0d\u6709\u95dc\u95dc\u9023\u4ea4\u6613\u4e2d\u4f7f\u7528\u4e4b\u5b9a\u50f9\u65b9\u6cd5\u9054\u6210\u5354\u8b70\uff0c\u6b64\u8209\u53ef\u6e1b\u5c11\u91cd\u8907\u5169\u908a\u904e\u91cf\u5fb5\u7a05\uff0c\u6b64\u5b89\u6392\u6d89\u53ca\u9ad8\u5ea6\u8907\u96dc\u6027\uff0c\u5728\u570b\u969b\u9593\u6210\u529f\u4f8b\u5b50\u4e0d\u591a\u3002<\/p>\n

                          <\/div>\n

                          3.6 \u53d7\u63a7\u5236\u5916\u570b\u516c\u53f8\u6cd5\u898f<\/div>
                          \n

                          3.6 \u53d7\u63a7\u5236\u5916\u570b\u516c\u53f8\u6cd5\u898f<\/span><\/h4>\n

                          \u82e5\u679c\u4f01\u696d\u4e4b\u7a05\u52d9\u5b89\u6392\u662f\u5efa\u57fa\u65bc\u6c92\u6709\u5be6\u969b\u5546\u696d\u76ee\u7684\u6216\u7406\u7531\uff0c\u4e2d\u570b\u7a05\u52d9\u6a5f\u95dc\u6703\u5c0d\u4f01\u696d\u4e4b\u61c9\u7d0d\u7a05\u6240\u5f97\u9032\u884c\u7a05\u52d9\u8abf\u6574\uff1b<\/p>\n

                          \u65b0\u4f01\u696d\u7a05\u6cd5\u7b2c\u56db\u5341\u4e94\u689d\u4f8b\u51fa\uff0c\u53d7\u63a7\u5236\u5916\u570b\u516c\u53f8\u6cd5\u898f\u689d\u6587\u5167\u5bb9\u4e00\u822c\u6027\uff0c\u5b83\u63d0\u53ca: \u5728\u83ef\u5883\u5167\u4e4b\u516c\u6c11\u4f01\u696d\u64c1\u6709\u3001\u63a7\u5236\u5176\u5728\u4f4e\u7a05\u7387\u5730\u5340\u6210\u7acb\u3001\u904b\u4f5c\u4e4b\u5916\u570b\u5b50\u516c\u53f8\u3002\u9019\u4e9b\u5916\u570b\u5b50\u516c\u53f8\u7522\u751f\u4e4b\u5229\u6f64\uff0c\u5be6\u70ba\u516c\u6c11\u4f01\u696d\u61c9\u4eab\u6709\uff0c\u5728\u65b0\u4f01\u696d\u7a05\u6cd5\u4e0b\uff0c\u61c9\u7d0d\u70ba\u516c\u6c11\u4f01\u696d\u7d0d\u7a05\u6240\u5f97\u4e00\u90e8\u4efd\uff1b<\/p>\n

                          \u65b0\u4f01\u696d\u7a05\u6cd5\u7b2c\u56db\u5341\u4e03\u689d\u4f8b\u51fa\uff0c”\u63a7\u5236”\u4e00\u8a5e\u88ab\u5b9a\u7fa9\u70ba\uff0c\u4e2d\u570b\u516c\u6c11\u4f01\u696d\u76f4\u63a5\u6216\u7c21\u63a5\u5730\u6301\u6709\u767e\u5206\u4e4b\u5341\u6216\u4ee5\u4e0a\u4e4b\u53ef\u6295\u7968\u80a1\u6b0a\u8207\u53ca\u767e\u5206\u4e4b\u4e94\u5341\u5916\u570b\u5b50\u516c\u53f8\u4e4b\u80a1\u6b0a\u3002<\/p>\n<\/div>\n

                          3.7 \u53cd\u907f\u7a05\u6cd5\u898f<\/div>
                          \n

                          \u53cd\u907f\u7a05\u6cd5\u898f
                          \n<\/div>\n","protected":false},"excerpt":{"rendered":"

                          \u6211\u5011\u63d0\u4f9b\u5c08\u696d\u670d\u52d9\uff0c\u4e3b\u8981\u91dd\u5c0d\u4ee5\u4e0b\u5e7e\u65b9\u9762\uff1a 1. \u9999\u6e2f\u8207\u6d77\u5916\u570b\u5bb6\u5730\u5340\u7c3d\u8a02\u907f\u514d\u96d9\u91cd\u5fb5\u7a05…<\/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-hant\/wp-json\/wp\/v2\/pages\/1946\/"}],"collection":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/comments\/?post=1946"}],"version-history":[{"count":12,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/1946\/revisions\/"}],"predecessor-version":[{"id":2153,"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/pages\/1946\/revisions\/2153\/"}],"wp:attachment":[{"href":"https:\/\/www.thomsonscpa.com\/v3\/zh-hant\/wp-json\/wp\/v2\/media\/?parent=1946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}