{"id":1552,"date":"2022-11-03T10:53:12","date_gmt":"2022-11-03T02:53:12","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1552"},"modified":"2023-09-15T21:26:52","modified_gmt":"2023-09-15T13:26:52","slug":"%e7%9f%ad%e6%9c%9f%e8%a3%9c%e7%bf%92%e7%8f%ad%e6%a5%ad%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b%e5%8f%8a%e8%b2%a1%e7%a8%85%e8%99%95%e7%90%86-2","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1552","title":{"rendered":"\u77ed\u671f\u88dc\u7fd2\u73ed\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406\/\u65b0\u7af9\u6703\u8a08\u5e2b\u5730\u653f\u58eb"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u58f9\u3001\u7c21\u4ecb<\/strong><\/h2>\n\n\n\n

\u77ed\u671f\u88dc\u7fd2\u73ed\uff08\u7c21\u7a31\u88dc\u7fd2\u73ed\uff09\uff0c\u6307\u65bc\u56fa\u5b9a\u5834\u5740\uff0c\u5c0d\u5916\u62db\u751f\u9054\u4e94\u4eba\u4ee5\u4e0a\uff0c\u4e26\u6536\u53d6\u8cbb\u7528\uff0c\u8fa6\u7406\u77ed\u671f\u88dc\u7fd2\u73ed\u8a2d\u7acb\u53ca\u7ba1\u7406\u6e96\u5247\u7b2c\u4e09\u689d\u6240\u5b9a\u77ed\u671f\u88dc\u7fd2\u6559\u80b2\u4e4b\u6a5f\u69cb\u3002\u5b78\u6821\u3001\u6a5f\u95dc\u3001\u5718\u9ad4\u6216\u79c1\u4eba\u5f97\u4f9d\u672c\u6e96\u5247\u53ca\u5404\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u88dc\u7fd2\u73ed\u7ba1\u7406\u81ea\u6cbb\u6cd5\u898f\u898f\u5b9a\uff0c\u7533\u8acb\u8a2d\u7acb\u88dc\u7fd2\u73ed\u3002<\/strong>\u79c1\u4eba\u5c6c\u81ea\u7136\u4eba\u8005\uff0c\u5305\u62ec\u4f9d\u6cd5\u53d6\u5f97\u5916\u50d1\u5c45\u7559\u8b49\u4e4b\u5916\u570b\u4eba\u3002<\/p>\n\n\n\n

\u88dc\u7fd2\u73ed\u5206\u70ba\u6280\u85dd\u53ca\u6587\u7406\u4e8c\u985e\uff0c\u5f97\u5408\u4f75\u8a2d\u7f6e\u3002\u4e0d\u5f97\u8a2d\u7f6e\u8207\u91ab\u7642\u884c\u70ba\u3001\u822a\u7a7a\u5668\u98db\u884c\u6709\u95dc\uff0c\u6216\u9055\u53cd\u8eab\u5fc3\u5065\u5eb7\u767c\u5c55\u3001\u516c\u5e8f\u826f\u4fd7\u6216\u5176\u4ed6\u6cd5\u4ee4\u4e4b\u985e\u79d1\uff0c\u4ea6\u4e0d\u5f97\u85c9\u5be6\u4f5c\u6216\u8a13\u7df4\u4e4b\u540d\uff0c\u5f9e\u4e8b\u4efb\u4f55\u91ab\u7642\u884c\u70ba\u53ca\u822a\u7a7a\u5668\u98db\u884c\u3002<\/p>\n\n\n\n

\u88dc\u7fd2\u73ed\u4f7f\u7528\u4e4b\u540d\u7a31\uff0c\u61c9\u6a19\u660e\u6240\u8fa6\u7406\u985e\u5225\uff0c\u4e26\u4e0d\u5f97\u4ee5\u570b\u540d\u3001\u5730\u540d\u6216\u5176\u4ed6\u6709\u4f7f\u516c\u773e\u8aa4\u8a8d\u70ba\u672c\u570b\u6216\u5916\u570b\u570b\u5bb6\u516c\u52d9\u6a5f\u95dc\u6216\u5176\u6240\u5c6c\u55ae\u4f4d\u4e4b\u865e\u4e4b\u540d\u7a31\u3002\u65bc\u540c\u4e00\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u884c\u653f\u5340\u57df\u5167\uff0c\u4e0d\u5f97\u4f7f\u7528\u8207\u5176\u4ed6\u5df2\u7acb\u6848\u88dc\u7fd2\u73ed\u76f8\u540c\u4e4b\u540d\u7a31\u6216\u670d\u52d9\u6a19\u7ae0\u3002\u4f46\u8a2d\u7acb\u4eba\u76f8\u540c\u6216\u7d93\u7acb\u6848\u5728\u524d\u4e4b\u88dc\u7fd2\u73ed\u6388\u6b0a\u4f7f\u7528\u5176\u540d\u7a31\u6216\u670d\u52d9\u6a19\u7ae0\u8005\uff0c\u5f97\u4f7f\u7528\u5206\u73ed\u540d\u7a31\u6216\u5176\u540d\u7a31\u5f97\u51a0\u4ee5\u9023\u9396\u52a0\u76df\u5b57\u6a23\u3002<\/p>\n\n\n\n

\u88dc\u7fd2\u73ed\u4fee\u696d\u671f\u9650\u70ba\u4e00\u500b\u6708\u81f3\u4e00\u5e74\u516d\u500b\u6708\u3002\u4fee\u696d\u671f\u9593\u903e\u516d\u500b\u6708\u4ee5\u4e0a\u4e00\u5e74\u4ee5\u4e0b\u8005\uff0c\u61c9\u5206\u70ba\u4e8c\u671f\uff1b\u903e\u4e00\u5e74\u8005\uff0c\u61c9\u5206\u70ba\u4e09\u671f\uff0c\u6bcf\u671f\u4e0d\u5f97\u903e\u516d\u500b\u6708\u3002\u62db\u751f\u3001\u6536\u8cbb\u53ca\u8ab2\u7a0b\uff0c\u61c9\u4f9d\u524d\u9805\u5404\u671f\u5206\u5225\u70ba\u4e4b\uff0c\u4e26\u5c07\u76f8\u95dc\u8cc7\u6599\u7559\u73ed\u5099\u67e5\u3002<\/p>\n\n\n\n

\u8cb3\u3001\u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u4e00\u3001\u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39<\/strong><\/p>\n\n\n\n

     (\u4e00) \u6240\u71df\u4e8b\u696d\u4ee3\u865f\u67e5\u8a62\uff1a<\/p>\n\n\n\n

            J201031 \u77ed\u671f\u88dc\u7fd2\u73ed\u696d<\/p>\n\n\n\n

     (\u4e8c) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

            \u6559\u80b2\u90e8<\/p>\n\n\n\n

     (\u4e09) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

            \u76f4\u8f44\u5e02\u653f\u5e9c\u6559\u80b2\u5c40\u3001\u5404\u7e23\u5e02\u653f\u5e9c<\/p>\n\n\n\n

     (\u56db) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

            \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n

     (\u4e94) \u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

            \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n

(\u516d) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n

       \u88dc\u7fd2\u53ca\u9032\u4fee\u6559\u80b2\u6cd5\u7b2c9\u689d\u7b2c\u56db\u6b3e<\/a><\/p>\n\n\n\n

\u4e8c\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :<\/strong><\/p>\n\n\n\n

    \uff08\u4e00\uff09\u7b2c\u4e00\u968e\u6bb5 : \u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6559\u80b2\u884c\u653f\u6a5f\u95dc \u2013 \u7533\u8acb\u8a2d\u7acb\u8a31\u53ef<\/strong><\/p>\n\n\n\n

  1. \u8a2d\u7acb\u8a08\u756b\u66f8\uff0c\u61c9\u5305\u62ec\u8a2d\u7acb\u5b97\u65e8\u3001\u64ec\u8a2d\u540d\u7a31\u3001\u73ed\u5740\u53ca\u4f7f\u7528\u9762\u7a4d\u3001\u8a2d\u7acb\u4eba\u3001\u8ca0\u8cac\u4eba\u8207\u73ed\u4e3b\u4efb\u59d3\u540d\u3001\u64ec\u8fa6\u985e\u79d1\u53ca\u73ed\u6578\u3002<\/li>
  2. \u8ab2\u7a0b\u5167\u5bb9\u53ca\u9032\u5ea6\u8868\u3001\u79d1\u76ee\u8868\u3001\u6bcf\u671f\u4fee\u696d\u671f\u9593\u3001\u6bcf\u671f\u6bcf\u9031\u4e0a\u8ab2\u6642\u6578\u53ca\u6559\u6750\u5927\u7db1\u3002<\/li>
  3. \u8a2d\u7acb\u4eba\u53ca\u73ed\u4e3b\u4efb\u5b78\u7d93\u6b77\u3001\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u53ca\u826f\u6c11\u8b49\u6216\u5176\u4ed6\u7121\u524d\u79d1\u8b49\u660e\uff08\u5982\u70ba\u8ca1\u5718\u6cd5\u4eba\u9644\u8a2d\u88dc\u7fd2\u73ed\uff0c\u61c9\u6aa2\u9644\u539f\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u540c\u610f\u9644\u8a2d\u88dc\u7fd2\u73ed\u6838\u51c6\u51fd\u53ca\u8463\u4e8b\u6703\u8b70\u7d00\u9304\u3001\u6cd5\u4eba\u767b\u8a18\u8b49\u3001\u6cd5\u4eba\u5370\u9451\u8b49\u660e\uff1b\u516c\u53f8\u6cd5\u4eba\u9644\u8a2d\uff0c\u61c9\u6aa2\u9644\u516c\u53f8\u767b\u8a18\u8b49\u660e\u66f8\u3001\u767b\u8a18\u8868\u300a\u516c\u53f8\u5927\u5c0f\u7ae0\u300b\uff09\u3002\u5982\u70ba\u6280\u85dd\u88dc\u7fd2\u73ed\uff0c\u73ed\u4e3b\u4efb\u61c9\u9644\u5c08\u4efb\u5207\u7d50\u66f8\uff0c\u6280\u85dd\u985e\u79d1\u73ed\u4e3b\u4efb\u4e26\u61c9\u6aa2\u9644\u6709\u95dc\u4e4b\u6280\u80fd\u8b49\u660e\u6587\u4ef6\u3002 <\/li>
  4. \u73ed\u820d\u6838\u51c6\u4f5c\u70ba\u88dc\u7fd2\u73ed\u4f7f\u7528\u7528\u9014\u4e4b\u5efa\u7bc9\u7269\uff08\u8b8a\u66f4\uff09\u4f7f\u7528\u57f7\u7167\u3001\u5e73\u9762\u5716\u53ca\u6d88\u9632\u5b89\u5168\u8a2d\u5099\u5e73\u9762\u5716\u3002\u6838\u51c6\u5e73\u9762\u5716\u53ca\u6d88\u9632\u5b89\u5168\u8a2d\u5099\u5e73\u9762\u5716\uff0c\u61c9\u6a19\u660e\u6559\u5ba4\u9762\u7a4d\uff0c\u4e26\u6a19\u793a\u8fa6\u516c\u5ba4\u3001\u5b89\u5168\u53ca\u885b\u751f\u8a2d\u5099\u3002
    \u4f46\u71df\u696d\u6a13\u5730\u677f\u9762\u7a4d\u672a\u9054\u4e8c\u767e\u5e73\u65b9\u516c\u5c3a\u4e4b\u88dc\u7fd2\u73ed\uff0c\u5f97\u4f9d\u300c\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u5efa\u7bc9\u7269\u514d\u8fa6\u7406\u8b8a\u66f4\u4f7f\u7528\u57f7\u7167\u76f8\u95dc\u7ba1\u7406\u8fa6\u6cd5\u300d\u3001\u300c\u5404\u985e\u5834\u6240\u6d88\u9632\u5b89\u5168\u8a2d\u5099\u8a2d\u7f6e\u6a19\u6e96\u300d\u61c9\u9644\u6587\u4ef6\u53ca\u64ec\u8b8a\u66f4\u5e73\u9762\u5716\u53ca\u6d88\u9632\u5b89\u5168\u8a2d\u5099\u8a2d\u8a08\u5716\u8aaa\u5404 3 \u4efd\u3002<\/strong><\/li>
  5. \u7d44\u7e54\u7de8\u5236\u53ca\u4eba\u54e1\u914d\u7f6e\u3002<\/li>
  6. \u5176\u70ba\u5171\u540c\u8a2d\u7acb\u8005\uff0c\u5171\u540c\u8a2d\u7acb\u4eba\u540d\u518a\uff0c\u4e26\u61c9\u63a8\u8209\u4e00\u4eba\u70ba\u4ee3\u8868\u4eba\u3002<\/strong><\/li><\/ol>\n\n\n\n

        \uff08\u4e8c\uff09\u7b2c\u4e8c\u968e\u6bb5 : \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6<\/strong><\/p>\n\n\n\n

    1. \u6709\u9650\u516c\u53f8\uff1a<\/strong><\/li><\/ol>\n\n\n\n

               <\/strong>  ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8 <\/p>\n\n\n\n

                 ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

                 ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

                 ( 4 ) \u80a1\u6771\u540c\u610f\u66f8\u5f71\u672c\u3001\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c ( \u7121\u8463\u4e8b\u9577\u8005\u514d\u9644 )<\/p>\n\n\n\n

                 ( 5 ) \u8463\u4e8b\u9858\u4efb\u540c\u610f\u66f8\u5f71\u672c\uff08\u8463\u4e8b\u65bc\u80a1\u6771\u540c\u610f\u66f8\u540c\u610f\u6642\u514d\u9644\uff09<\/p>\n\n\n\n

                 ( 6 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

          ( 7 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

          ( 8 ) \u80a1\u6771\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c ( \u80a1\u6771\u70ba\u672c\u570b\u516c\u53f8\u6216\u7d93\u767b\u8a18\u4e4b\u5916\u570b\u516c\u53f8\u8005\u514d\u9644 )<\/p>\n\n\n\n

          ( 9 ) \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

          ( 10 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

          ( 11 ) \u767b\u8a18\u8cbb\uff1a\u6309\u7ae0\u7a0b\u6240\u5b9a\u8cc7\u672c\u7e3d\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff1b\u767b\u8a18\u8cbb\u672a\u9054\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n\n

      2. \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<\/strong><\/p>\n\n\n\n

      ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

      ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

      ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

              ( 4 ) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n

              ( 5 ) \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n

             ( 6 ) \u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u53ca\u8463\u4e8b\u9577\u9858\u4efb\u540c\u610f\u66f8\uff08\u653f\u5e9c\u80a1\u6771\u6307\u6d3e\u4e4b\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u514d\u9644\uff09\u5f71\u672c<\/p>\n\n\n\n

              ( 7 ) \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n

              ( 8 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

              ( 9 ) \u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

              ( 10 ) \u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

              ( 11 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

              ( 12 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

              ( 13 ) \u6309\u5176\u5be6\u6536\u8cc7\u672c\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff0c\u800c\u672a\u9054\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n\n

          \uff08\u4e09\uff09\u7b2c\u4e09\u968e\u6bb5 : \u7d93\u6838\u51c6\u8a2d\u7acb\u8005\uff0c\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6559\u80b2\u884c\u653f\u6a5f\u95dc – \u7533\u8acb\u7acb\u6848 (\u516d\u500b\u6708\u5167)<\/strong><\/p>\n\n\n\n

      1. \u7acb\u6848\u7533\u8acb\u66f8<\/li>
      2. \u64ec\u8058\u6559\u8077\u54e1\u5c65\u6b77\u540d\u518a\u53ca\u5404\u64ec\u8058\u6559\u5e2b\u4e4b\u8b66\u5bdf\u5211\u4e8b\u7d00\u9304\u8b49\u660e\u3002<\/li>
      3. \u73ed\u820d\u4f7f\u7528\u6b0a\u8b49\u660e\u6587\u4ef6\uff08\u5982\u4fc2\u79df\u8cc3\uff0c\u61c9\u9644\u79df\u8cc3\u6216\u540c\u610f\u4f7f\u7528\u8b49\u660e\u6587\u4ef6\uff0c\u671f\u9593\u9808\u5728\u4e8c\u5e74\u4ee5\u4e0a\uff0c\u4e14\u79df\u8cc3\u5951\u7d04\u61c9\u7d93\u516c\u8b49\u6216\u8a8d\u8b49\uff0c\u8a72\u73ed\u820d\u9808\u6709\u7368\u7acb\u4e4b\u9580\u724c\u865f\u78bc\uff09<\/li>
      4. \u8ca1\u7522\u76ee\u9304\u8868<\/li>
      5. \u8a2d\u7acb\uff08\u4ee3\u8868\uff09\u4eba\u76f8\u7247\u4e8c\u540b\u4e8c\u5f35\uff08\u6cd5\u4eba\u9644\u8a2d\u514d\u9644\uff09<\/li>
      6. \u73ed\u820d\u7167\u7247(\u542b\u5404\u6559\u5ba4\u3001\u8fa6\u516c\u5ba4\u3001\u6d3b\u52d5\u5340\u7b49)<\/li>
      7. \u8a2d\u7acb\u4eba\u76f8\u95dc\u5207\u7d50\u66f8<\/li><\/ol>\n\n\n\n

        \uff08\u56db\uff09\u7b2c\u56db\u968e\u6bb5 : \u6838\u51c6\u7acb\u6848\u5f8c\uff0c\u7531\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6559\u80b2\u884c\u653f\u6a5f\u95dc\u767c\u7d66\u7acb\u6848\u8b49\u66f8\uff0c\u4e26\u8a18\u8f09\u4e0b\u5217\u4e8b\u9805\uff1a<\/strong> <\/p>\n\n\n\n

        1. \u88dc\u7fd2\u73ed\u540d\u7a31 <\/p>\n\n\n\n

        2. \u73ed\u820d\u5730\u5740\u3001\u4f7f\u7528\u9762\u7a4d <\/p>\n\n\n\n

        3. \u8a2d\u7acb\u4eba\u6216\u5176\u4ee3\u8868\u4eba\u59d3\u540d <\/p>\n\n\n\n

        4. \u8ca0\u8cac\u4eba\u59d3\u540d <\/p>\n\n\n\n

        5. \u6838\u5b9a\u8fa6\u7406\u4e4b\u985e\u79d1 <\/p>\n\n\n\n

        6. \u6838\u51c6\u65e5\u671f\u3001\u6587\u865f <\/p>\n\n\n\n

        7. \u7acb\u6848\u8b49\u66f8\u61c9\u61f8\u639b\u65bc\u88dc\u7fd2\u73ed\u5167\u8db3\u8cc7\u8fa8\u8b58\u4e4b\u660e\u986f\u8655\u6240\u3002 <\/p>\n\n\n\n

        8. \u88dc\u7fd2\u73ed\u7acb\u6848\u8b49\u66f8\u4e0d\u5f97\u51fa\u552e\u3001\u8d08\u8207\u3001\u51fa\u79df\u6216\u8a2d\u8cea\u3002<\/p>\n\n\n\n

        \u4e09\u3001\u8cc7\u672c\u984d : <\/strong><\/p>\n\n\n\n

            <\/strong>\u7121\u9650\u5236<\/p>\n\n\n\n

        \u56db\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/p>\n\n\n\n

            <\/strong>\u53ef\u4ee5\uff0c\u4f8b\u5982\uff1a\u300c\u79c1\u7acbXX\u77ed\u671f\u88dc\u7fd2\u73ed\u300d\u3002<\/p>\n\n\n\n

        \u4e94\u3001\u53ef\u5426\u4ee5\u500b\u4eba\u540d\u7fa9\u7533\u8acb\u8a2d\u7acb\u88dc\u7fd2\u73ed?<\/strong><\/p>\n\n\n\n

        (\u4e00) \u53ef\u4ee5\uff0c\u82e5\u662f\u500b\u4eba\u540d\u7fa9\u8a2d\u7acb\u7684\u88dc\u7fd2\u73ed\uff0c\u5176\u6240\u5f97\u4f75\u5165\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u4e4b\u5176\u4ed6\u6240\u5f97\u3002<\/p>\n\n\n\n

        (\u4e8c) \u82e5\u6709\u4f9d\u6cd5\u8a18\u5e33\u76ca\u4fdd\u7559\u6191\u8b49\uff0c\u4ee5\u5176\u6240\u6536\u53d6\u7684\u5b78\u96dc\u8cbb\u7b49\u6536\u5165\uff0c\u6e1b\u9664\u5fc5\u8981\u6210\u672c\u8cbb\u7528\u5f8c\u4e4b\u6240\u5f97(\u67e5\u5e33\u7533\u5831)\u6216\u4f9d18%\u66f8\u5be9\u7d14\u76ca\u7387\u8a08\u7b97\u4e4b\u6240\u5f97\uff0c\u539f\u5247\u4e0a\u61c9\u4f75\u5165\u300c\u5411\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u7acb\u6848\u767b\u8a18\u4e4b\u8a2d\u7acb\u4eba\u300d\u7684\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u300c\u5176\u4ed6\u6240\u5f97\u300d\u8a08\u7b97\u3002<\/p>\n\n\n\n

        (\u4e09) \u82e5\u672a\u4f9d\u6cd5\u8a18\u5e33\u4e26\u4fdd\u7559\u6191\u8b49\uff0c\u6216\u672a\u80fd\u63d0\u793a\u5e33\u7c3f\u6587\u64da\u8005\uff0c\u6587\u7406\u985e\u53ca\u6280\u85dd\u985e\u88dc\u7fd2\u73ed\u7686\u4ee550%\u505a\u70ba\u8cbb\u7528\u7387(\u8ca1\u653f\u90e8\u9812\u5b9a\u6a19\u6e96\u6838\u5b9a\u65b9\u5f0f)\u8a08\u7b97\u5176\u4ed6\u6240\u5f97\u3002<\/p>\n\n\n\n

        \u53c3\u3001\u7a05\u52d9\u7533\u5831<\/strong><\/h2>\n\n\n\n

        \u4e00\u3001\u76f8\u95dc\u884c\u696d\u4ee3\u865f\u8207\u6210\u672c\u7387\u5206\u6790<\/strong><\/p>\n\n\n\n

        \"\"<\/figure>\n\n\n\n

        \u8086\u3001\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/strong>  <\/h2>\n\n\n\n

        \u4e00\u3001\u7acb\u6848\u88dc\u7fd2\u73ed\u4e4b\u6559\u80b2\u52de\u52d9\uff0c\u61c9\u5426\u8ab2\u5fb5\u71df\u696d\u7a05\uff1f
        \u5404\u76f4\u8f44\u5e02\u3001\u7e23(\u5e02)\u653f\u5e9c\u6240\u5c6c\u5b78\u6821\u8fa6\u7406\u8ab2\u5f8c\u7167\u9867\u670d\u52d9\uff0c\u5c6c\u71df\u696d\u7a05\u8ab2\u5fb5\u7bc4\u570d\u55ce\uff1f<\/strong><\/h2>\n\n\n\n

              \u4f9d\u6cd5\u5411\u6559\u80b2\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u6838\u51c6\u767b\u8a18\u6216\u7acb\u6848\u4e4b\u77ed\u671f\u88dc\u7fd2\u73ed\uff0c\u5176\u6240\u63d0\u4f9b\u4e4b\u6559\u80b2\u52de\u52d9\uff0c\u53ef\u4f9d\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c8\u689d\u7b2c1\u9805\u7b2c5\u6b3e\u898f\u5b9a\u514d\u5fb5\u71df\u696d\u7a05\u3002\u60df\u5176\u8cfc\u8cb7\u8ca8\u7269\u6240\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d\uff0c\u4ea6\u4e0d\u5f97\u7533\u8acb\u9000\u9084\u3002\uff08\u8ca1\u653f\u90e875.9.8\u53f0\u8ca1\u7a05\u7b2c7549419\u865f\u51fd\uff09<\/p>\n\n\n\n

             \u4f9d\u5152\u7ae5\u53ca\u5c11\u5e74\u798f\u5229\u8207\u6b0a\u76ca\u4fdd\u969c\u6cd5\u8a2d\u7acb\u4e4b\u5152\u7ae5\u8ab2\u5f8c\u7167\u9867\u670d\u52d9\u73ed\u8207\u5152\u7ae5\u8ab2\u5f8c\u7167\u9867\u670d\u52d9\u4e2d\u5fc3\uff0c\u63d0\u4f9b\u540c\u6cd5\u898f\u5b9a\u4e4b\u5152\u7ae5\u8ab2\u5f8c\u7167\u9867\u670d\u52d9\uff0c\u4f9d\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c8\u689d\u7b2c1\u9805\u7b2c4\u6b3e\u898f\u5b9a\uff0c\u514d\u5fb5\u71df\u696d\u7a05\u3002\uff08\u8ca1\u653f\u90e8107.02.01\u53f0\u8ca1\u7a05\u5b57\u7b2c10600737880\u865f\u4ee4\uff09                           \u66f4\u65b0\u65e5\u671f\uff1a2021-04-22<\/p>\n\n\n\n

        \u4e8c\u3001\u672a\u7acb\u6848\u88dc\u7fd2\u73ed\u8981\u8ab25%\u5fb5\u71df\u696d\u7a05<\/strong><\/h2>\n\n\n\n

             \u8ca1\u653f\u90e8\u570b\u7a05\u5c40\u8868\u793a\uff0c\u82e5\u662f\u6559\u80b2\u90e8\u6838\u51c6\u767b\u8a18\u6216\u7acb\u6848\u77ed\u671f\u88dc\u7fd2\u73ed\uff0c\u5176\u6559\u80b2\u52de\u52d9\u53ef\u4f9d\u6cd5\u514d\u5fb5\u71df\u696d\u7a05\uff1b\u4f46\u5982\u679c\u662f\u672a\u7acb\u6848\u3001\u672a\u767b\u8a18\u7684\u88dc\u7fd2\u73ed\uff0c\u5fc5\u9808\u4f9d\u6cd5\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\u4e26\u8ab2\u5fb55\uff05\u71df\u696d\u7a05\u3002<\/p>\n\n\n\n

             2017\u5e74\u6211\u570b\u767c\u751f\u5973\u4f5c\u5bb6\u81ea\u6bba\u6848\u4ef6\uff0c\u671d\u91ce\u7acb\u59d4\u8981\u6c42\u5fb9\u67e5\u88dc\u7fd2\u73ed\u7a05\u7c4d\uff0c\u8ca1\u653f\u90e8\u57282017\u5e74\u516c\u544a\u51fd\u91cb\u3001\u8981\u6c42\u6240\u6709\u88dc\u7fd2\u73ed\u61c9\u8ab2\u5fb5\u71df\u696d\u7a05\uff0c\u4ee5\u9054\u5230\u638c\u63e1\u7a05\u7c4d\u76ee\u7684\uff0c\u7576\u6642\u4e5f\u7814\u64ec\u53d6\u6d881986\u5e74\u6240\u8a02\u5b9a\u7684\u7acb\u6848\u88dc\u7fd2\u73ed\u514d\u5fb5\u71df\u696d\u7a05\u512a\u60e0\u51fd\u91cb\u3002<\/p>\n\n\n\n

             \u4f46\u6559\u80b2\u90e8\u767c\u51fd\u901a\u77e5\uff0c\u8a8d\u70ba\u4e00\u822c\u7acb\u6848\u88dc\u7fd2\u73ed\u4ecd\u70ba\u8ca9\u552e\u6559\u80b2\u52de\u52d9\u7bc4\u570d\uff0c\u82e5\u8ab2\u5fb5\u4ee3\u5fb5\u6027\u8cea\u7684\u71df\u696d\u7a05\uff0c\u71df\u696d\u7a05\u662f\u7531\u6700\u7d42\u8cb7\u53d7\u4eba\u627f\u64d4\uff0c\u4e2d\u9593\u7684\u696d\u8005\u7686\u53ef\u6263\u62b5\u71df\u696d\u7a05\u984d\uff0c\u696d\u8005\u4ecd\u6703\u5c07\u71df\u696d\u7a05\u8ca0\u8f49\u5ac1\u7d66\u6d88\u8cbb\u8005\u3002<\/p>\n\n\n\n

             \u6559\u80b2\u90e8\u4e5f\u5f15\u7528\u71df\u696d\u7a05\u6cd5\u898f\u5b9a\uff0c\u5b78\u6821\u3001\u5e7c\u7a1a\u5712\u8207\u5176\u4ed6\u6559\u80b2\u6587\u5316\u6a5f\u69cb\u63d0\u4f9b\u4e4b\u6559\u80b2\u52de\u52d9\uff0c\u53ef\u514d\u5fb5\u71df\u696d\u7a05\uff0c\u5176\u7acb\u6cd5\u610f\u65e8\u5728\u65bc\u63d0\u9ad8\u570b\u6c11\u6559\u80b2\u6c34\u6e96\uff0c\u6e1b\u8f15\u53d7\u6559\u80b2\u8005\u8cbb\u7528\u3002<\/p>\n\n\n\n

             \u8ca1\u653f\u90e8\u7d93\u8a55\u4f30\u5f8c\u30012019\u5e74\u767c\u5e03\u65b0\u51fd\u91cb\u4e26\u53d6\u6d882017\u5e74\u7248\u672c\uff0c\u8a02\u5b9a\u7acb\u6848\u88dc\u7fd2\u73ed\u53ea\u8981\u767b\u8a18\u7a05\u7c4d\u5373\u53ef\u3001\u514d\u8ab2\u71df\u696d\u7a05\uff0c\u4f46\u5982\u679c\u662f\u8ca9\u552e\u975e\u6559\u80b2\u52de\u52d9\u7684\u5546\u54c1\uff0c\u6bd4\u5982\u8aaa\u8003\u8a66\u7528\u66f8\u7c4d\u3001CD\u53ca\u9304\u97f3\u5e36\u7b49\u92b7\u8ca8\u6536\u5165\uff0c\u4ecd\u8981\u958b\u7acb\u7d71\u4e00\u767c\u7968\u4e26\u5831\u7e735\uff05\u71df\u696d\u7a05\u3002\u672a\u7acb\u6848\u6216\u672a\u767b\u8a18\u88dc\u7fd2\u73ed\u5fc5\u9808\u767b\u8a18\u7a05\u7c4d\u3001\u4e14\u5404\u9805\u5546\u54c1\u8207\u8ab2\u7a0b\u90fd\u8981\u5217\u70ba\u71df\u696d\u7a05\u7bc4\u570d\u3002<\/p>\n\n\n\n

             \u53e6\u5b98\u54e1\u4e5f\u6307\u51fa\uff0c\u7acb\u6848\u88dc\u7fd2\u73ed\u96d6\u7136\u7686\u514d\u8ab2\u71df\u696d\u7a05\uff0c\u4f46\u6240\u5f97\u7a05\u65b9\u9762\u53ef\u5206\u70ba\u7368\u8cc7\u3001\u516c\u53f8\u578b\u614b\u3002\u7368\u8cc7\u88dc\u7fd2\u73ed\u6536\u5165\u6b78\u5c6c\u500b\u4eba\u6240\u5f97\uff0c\u4f46\u53ef\u4ee5\u4f9d\u7167\u57f7\u884c\u696d\u52d9\u6240\u5f97\u8cbb\u7528\u6a19\u6e96\u6e1b\u9664\u8cbb\u7528\uff0c\u5269\u4e0b\u6536\u5165\u4f9d\u7167\u7d9c\u6240\u7a05\u7387\u8ab2\u5fb55\uff5e40\uff05\u7a05\u8ca0\u3002\u76ee\u524d\u6211\u570b\u591a\u6578\u88dc\u7fd2\u73ed\u7686\u70ba\u7368\u8cc7\u578b\u614b\uff0c\u4f8b\u5982\u6587\u7406\u6216\u6280\u85dd\u985e\u88dc\u7fd2\u73ed\uff0c\u5176\u8cbb\u7528\u6a19\u6e96\u7686\u9069\u752850\uff05\uff0c\u4e5f\u5c31\u662f\u4e94\u6210\u6536\u5165\u53ef\u5217\u70ba\u8cbb\u7528\uff0c\u5269\u4e0b\u4e94\u6210\u5247\u6b78\u5217\u70ba\u6240\u5f97\u8ab2\u7a05\u3002<\/p>\n\n\n\n

             \u82e5\u70ba\u516c\u53f8\u578b\u614b\u88dc\u7fd2\u73ed\uff0c\u5247\u9069\u752820\uff05\u71df\u6240\u7a05\uff0c\u4f46\u53ef\u6838\u5be6\u6e1b\u9664\u5fc5\u8981\u8cbb\u7528\u5982\u5834\u5730\u79df\u8cc3\u8cbb\u3001\u88dc\u7fd2\u73ed\u6559\u5e2b\u85aa\u8cc7\u7b49\u6210\u672c\u3002            \u5de5\u5546\u6642\u5831 \u6797\u6631\u5747<\/a> 2020.11.25<\/p>\n\n\n\n

        \u4f0d\u3001\u8cc7\u6599\u4f86\u6e90\uff1a<\/strong><\/h2>\n\n\n\n

        \u4e00\u3001\u81fa\u5317\u5e02\u653f\u5e9c\u5e02\u6c11\u670d\u52d9\u5927\u5e73\u81fa<\/p>\n\n\n\n

        \u4e8c\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u516c\u53f8\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n

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