{"id":1568,"date":"2022-11-03T11:44:03","date_gmt":"2022-11-03T03:44:03","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1568"},"modified":"2023-06-06T11:33:22","modified_gmt":"2023-06-06T03:33:22","slug":"%e8%ad%89%e5%8a%b5%e6%8a%95%e8%b3%87%e9%a1%a7%e5%95%8f%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","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1568","title":{"rendered":"\u8b49\u52b5\u6295\u8cc7\u9867\u554f\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

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

\u8b49\u5238\u6295\u8cc7\u9867\u554f\uff0c\u6307\u76f4\u63a5\u6216\u9593\u63a5\u81ea\u59d4\u4efb\u4eba\u6216\u7b2c\u4e09\u4eba\u53d6\u5f97\u5831\u916c\uff0c\u5c0d\u6709\u50f9\u8b49\u5238\u3001\u8b49\u5238\u76f8\u95dc\u5546\u54c1\u6216\u5176\u4ed6\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u9805\u76ee\u4e4b\u6295\u8cc7\u6216\u4ea4\u6613\u6709\u95dc\u4e8b\u9805\uff0c\u63d0\u4f9b\u5206\u6790\u610f\u898b\u6216\u63a8\u4ecb\u5efa\u8b70\u3002<\/p>\n\n\n\n

\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\uff0c\u6307\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u8a31\u53ef\uff0c\u4ee5\u7d93\u71df\u8b49\u5238\u6295\u8cc7\u9867\u554f\u70ba\u696d\u4e4b\u6a5f\u69cb\u3002<\/p>\n\n\n\n

\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u7d93\u71df\u4e4b\u696d\u52d9\u7a2e\u985e\u5982\u4e0b\uff1a<\/p>\n\n\n\n

\u4e00\u3001\u8b49\u5238\u6295\u8cc7\u9867\u554f\u696d\u52d9\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u5168\u6b0a\u59d4\u8a17\u6295\u8cc7\u696d\u52d9\u3002<\/p>\n\n\n\n

\u4e09\u3001\u5176\u4ed6\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u4e4b\u6709\u95dc\u696d\u52d9\u3002<\/p>\n\n\n\n

\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u662f\u4ee5\u7d93\u71df\u8b49\u5238\u6295\u8cc7\u9867\u554f\u70ba\u696d\u7684\u516c\u53f8\u3002<\/p>\n\n\n\n

\u6210\u7acb\u65b9\u5f0f\u63a1\u7528\u300c\u8a31\u53ef\u5236\u300d\uff0c\u4e5f\u5c31\u662f\u5f97\u7d93\u4e3b\u7ba1\u6a5f\u95dc\uff08\u91d1\u7ba1\u6703\uff09\u8a31\u53ef\u624d\u80fd\u6210\u7acb\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

H304011 \u8b49\u52b5\u6295\u8cc7\u9867\u554f\u696d<\/p>\n\n\n\n

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

\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u8b49\u671f\u5c40<\/p>\n\n\n\n

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

\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u8b49\u52b5\u671f\u8ca8\u5c40<\/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\u3001\u8a8d\u8a31\u3001\u65b0\u589e<\/p>\n\n\n\n

\u516c\u53f8\u540d\u7a31\u8b8a\u66f4<\/p>\n\n\n\n

\u589e\u8cc7\uff08\u767c\u884c\u65b0\u80a1\uff09\u3001\u6e1b\u8cc7<\/p>\n\n\n\n

\u516c\u53f8\u6240\u5728\u5730\u8b8a\u66f4<\/p>\n\n\n\n

\u5206\u516c\u53f8\u6240\u5728\u5730\u8b8a\u66f4<\/p>\n\n\n\n

\u89e3\u6563\u3001\u5408\u4f75\u3001\u505c\u696d\u3001\u5fa9\u696d\u3001\u5206\u516c\u53f8\u8a2d\u7acb<\/p>\n\n\n\n

(\u4e94) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n

\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u7ba1\u7406\u898f\u5247\u7b2c3\u689d<\/a><\/p>\n\n\n\n

\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u8a2d\u7f6e\u6a19\u6e96\u7b2c8\u689d<\/a><\/p>\n\n\n\n

\u8b49\u5238\u6295\u8cc7\u4fe1\u8a17\u4e8b\u696d\u8a2d\u7f6e\u6a19\u6e96\u7b2c43\u689d<\/a><\/p>\n\n\n\n

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

   (<\/strong>\u4e00) \u7b2c\u4e00\u968e\u6bb5 : \u91d1\u7ba1\u6703-\u7533\u8acb\u8a31\u53ef<\/strong><\/p>\n\n\n\n

  1. \u7533\u8acb\u66f8<\/li>
  2. \u516c\u53f8\u7ae0\u7a0b\u3002<\/li>
  3. \u71df\u696d\u8a08\u756b\u66f8\uff1a\u8f09\u660e\u696d\u52d9\u7d93\u71df\u4e4b\u539f\u5247\u3001\u5167\u90e8\u7d44\u7e54\u5206\u5de5\u3001\u4eba\u54e1\u62db\u52df\u8207\u8a13\u7df4\u3001\u5834\u5730\u8a2d\u5099\u6982\u6cc1\u53ca\u672a\u4f86\u4e00\u5e74\u8ca1\u52d9\u72c0\u6cc1\u9810\u4f30\u3002<\/li>
  4. \u767c\u8d77\u4eba\u6703\u8b70\u7d00\u9304\u3002<\/li>
  5. \u767c\u8d77\u4eba\u540d\u518a\uff1a\u8f09\u660e\u59d3\u540d\u6216\u540d\u7a31\u3001\u8eab\u5206\u8b49\uff08\u5916\u50d1\u5c45\u7559\u8b49\u3001\u6c38\u4e45\u5c45\u7559\u8b49\u6216\u8b77\u7167\uff09\u865f\u78bc\u6216\u516c\u53f8\u7d71\u4e00\u7de8\u865f\u3001\u4f4f\u5740\u3001\u516c\u53f8\u6240\u5728\u5730\u3001\u51fa\u8cc7\u984d\u53ca\u8a8d\u80a1\u6bd4\u7387\u3002\u81ea\u7136\u4eba\u767c\u8d77\u4eba\u61c9\u6aa2\u9644\u8eab\u5206\u8b49\u660e\u6587\u4ef6\uff1b\u6cd5\u4eba\u767c\u8d77\u4eba\u61c9\u6aa2\u9644\u516c\u53f8\u7ae0\u7a0b\u3001\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u3001\u7e7c\u7e8c\u7d93\u71df\u4e4b\u8b49\u660e\u6587\u4ef6\u3001\u4ee3\u8868\u4eba\u51fa\u4efb\u4e4b\u6307\u6d3e\u66f8\u53ca\u88ab\u6307\u6d3e\u4eba\u540c\u610f\u66f8\u3001\u7d93\u6703\u8a08\u5e2b\u67e5\u6838\u7c3d\u8b49\u4e4b\u6700\u8fd1\u4e00\u5e74\u5ea6\u8ca1\u52d9\u5831\u544a\u3001\u8463\u4e8b\u540d\u518a\u3001\u76e3\u5bdf\u4eba\u540d\u518a\u3001\u6301\u80a1\u767e\u5206\u4e4b\u4e09\u4ee5\u4e0a\u4e3b\u8981\u80a1\u6771\u540d\u518a\u53ca\u95dc\u4fc2\u4f01\u696d\u540d\u518a\u3002<\/li>
  6. \u767c\u8d77\u4eba\u76ee\u524d\u64d4\u4efb\u5176\u4ed6\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u3001\u8b49\u5238\u6295\u8cc7\u4fe1\u8a17\u4e8b\u696d\u6216\u8b49\u5238\u5546\u4e4b\u80a1\u6771\u3001\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u3001\u7d93\u7406\u4eba\u6216\u696d\u52d9\u4eba\u54e1\u660e\u7d30\u8868<\/li>
  7. \u767c\u8d77\u4eba\u7121\u672c\u6cd5\u7b2c\u516d\u5341\u516b\u689d\u898f\u5b9a\u60c5\u4e8b\u4e4b\u8072\u660e\u66f8\u3002<\/li>
  8. \u767c\u8d77\u4eba\u4e4b\u4ee3\u8868\u4eba\u6216\u6307\u5b9a\u4ee3\u8868\u4eba\u884c\u4f7f\u8077\u52d9\u8005\uff0c\u7121\u672c\u6cd5\u7b2c\u516d\u5341\u516b\u689d\u898f\u5b9a\u60c5\u4e8b\u4e4b\u8072\u660e\u66f8\u3002<\/li>
  9. \u6703\u8a08\u5236\u5ea6\u3002<\/li>
  10. \u7533\u8acb\u66f8\u53ca\u9644\u4ef6\u6240\u8f09\u4e8b\u9805\u7121\u865b\u507d\u3001\u96b1\u533f\u4e4b\u8072\u660e\u66f8\u3002<\/li>
  11. \u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u7533\u8acb\u8a2d\u7acb\u5be9\u67e5\u5831\u544a\u8868<\/li><\/ol>\n\n\n\n

                  (1) \u4f9d\u6295\u9867\u8a2d\u7f6e\u6a19\u6e96\u7b2c\u516d\u689d\uff1a\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u61c9\u81f3\u5c11\u8a2d\u7f6e\u6295\u8cc7\u7814\u7a76\u3001\u8ca1\u52d9\u6703\u8a08\u90e8\u9580\uff0c\u914d\u7f6e\u9069\u8db3\u3001\u9069\u4efb\u4e4b\u7d93\u7406\u4eba\u3001\u90e8\u9580\u4e3b\u7ba1\u53ca\u696d\u52d9\u4eba\u54e1\uff0c\u4e26\u61c9\u7b26\u5408\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u8ca0\u8cac\u4eba\u8207\u696d\u52d9\u4eba\u54e1\u7ba1\u7406\u898f\u5247\u6240\u5b9a\u4e4b\u8cc7\u683c\u689d\u4ef6\uff0c\u5176\u8cc7\u683c\u689d\u4ef6\uff0c\u8acb\u8a73\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u8ca0\u8cac\u4eba\u8207\u696d\u52d9\u4eba\u54e1\u7ba1\u7406\u898f\u5247<\/a>\u4e4b\u898f\u5b9a\u3002<\/p>\n\n\n\n

      (<\/strong>\u4e8c) <\/strong>\u7b2c\u4e8c\u968e\u6bb5 : <\/strong>\u7d93\u6fdf\u90e8-\u516c\u53f8\u8a2d\u7acb\u767b\u8a18 <\/strong>  \u81ea\u8a31\u53ef\u4e4b\u65e5\u8d77\u516d\u500b\u6708\u5167\u5b8c\u6210\u516c\u53f8\u8a2d\u7acb\u767b\u8a18<\/strong><\/p>\n\n\n\n

       \u2605 \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6\uff1a<\/strong><\/p>\n\n\n\n

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

        (<\/strong>\u4e09) \u7b2c\u4e09\u968e\u6bb5 : \u91d1\u7ba1\u6703-\u7533\u8acb\u6838\u767c\u71df\u696d\u57f7\u7167<\/strong><\/p>\n\n\n\n

      1. \u7533\u8acb\u66f8<\/li>
      2. \u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u3002<\/li>
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      5. \u80a1\u6771\u540d\u518a\u53ca\u80a1\u6771\u6703\u8b70\u4e8b\u9304\u3002<\/li>
      6. \u8463\u4e8b\u540d\u518a\u53ca\u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u3002<\/li>
      7. \u76e3\u5bdf\u4eba\u540d\u518a\u3002<\/li>
      8. \u4e2d\u83ef\u6c11\u570b\u8b49\u5238\u6295\u8cc7\u4fe1\u8a17\u66a8\u9867\u554f\u5546\u696d\u540c\u696d\u516c\u6703\uff08\u4ee5\u4e0b\u7c21\u7a31\u540c\u696d\u516c\u6703\uff09\u51fa\u5177\u4e4b\u7d93\u7406\u4eba\u3001\u90e8\u9580\u4e3b\u7ba1\u8207\u696d\u52d9\u4eba\u54e1\u8cc7\u683c\u5be9\u67e5\u5408\u683c\u4e4b\u4eba\u54e1\u540d\u518a\u53ca\u5176\u8cc7\u683c\u8b49\u660e\u6587\u4ef6\u3002<\/li>
      9. \u7d93\u7406\u4eba\u3001\u90e8\u9580\u4e3b\u7ba1\u53ca\u696d\u52d9\u4eba\u54e1\u5747\u70ba\u5c08\u4efb\u4e4b\u8072\u660e\u66f8\u3002<\/li>
      10. \u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u3001\u7d93\u7406\u4eba\u53ca\u696d\u52d9\u4eba\u54e1\u7121\u672c\u6cd5\u7b2c\u516d\u5341\u516b\u689d\u898f\u5b9a\u60c5\u4e8b\u4e4b\u8072\u660e\u66f8\u3002<\/li>
      11. \u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u6216\u7d93\u7406\u4eba\u7b26\u5408\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u8ca0\u8cac\u4eba\u8207\u696d\u52d9\u4eba\u54e1\u7ba1\u7406\u898f\u5247\u7b2c\u4e03\u689d\u7b2c\u4e03\u9805\u898f\u5b9a\u7121\u6295\u8cc7\u65bc\u5176\u4ed6\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\uff0c\u6216\u517c\u70ba\u5176\u4ed6\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u3001\u8b49\u5238\u6295\u8cc7\u4fe1\u8a17\u4e8b\u696d\u6216\u8b49\u5238\u5546\u4e4b\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u6216\u7d93\u7406\u4eba\u4e4b\u8072\u660e\u66f8\u3002<\/li>
      12. \u516c\u53f8\u7d44\u7e54\u5716\u3002<\/li>
      13. \u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u7533\u8acb\u6838\u767c\u71df\u696d\u57f7\u7167\u5be9\u67e5\u5831\u544a\u8868\u3002<\/li>
      14. \u71df\u696d\u8655\u6240\u4e4b\u6b0a\u72c0\u5f71\u672c\u6216\u79df\u8cc3\u5951\u7d04\u5f71\u672c\u53ca\u5176\u5e73\u9762\u5716\u3001\u7167\u7247\u3002<\/li>
      15. \u71df\u696d\u8655\u6240\u7368\u7acb\u4e14\u672a\u8207\u5176\u4ed6\u4e8b\u696d\u5171\u540c\u4f7f\u7528\u4e4b\u8072\u660e\u66f8\u3002<\/li>
      16. \u5df2\u4f9d\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u7ba1\u7406\u898f\u5247\u63d0\u5b58\u71df\u696d\u4fdd\u8b49\u91d1\u4e4b\u8b49\u660e\u6587\u4ef6\u3002<\/li>
      17. \u540c\u696d\u516c\u6703\u540c\u610f\u5165\u6703\u4e4b\u8b49\u660e\u6587\u4ef6\u3002<\/li>
      18. \u7533\u8acb\u66f8\u53ca\u9644\u4ef6\u6240\u8f09\u4e8b\u9805\u7121\u865b\u507d\u3001\u96b1\u533f\u4e4b\u8072\u660e\u66f8\u3002<\/li><\/ol>\n\n\n\n

         (\u56db) \u7b2c\u56db\u968e\u6bb5 : \u52a0\u5165\u540c\u696d\u516c\u6703<\/strong><\/p>\n\n\n\n

           \u53d6\u5f97\u61c9\u696d\u8a31\u53ef\u8b49\u7167\u5f8c\uff0c\u52a0\u5165\u540c\u696d\u516c\u6703\u5f8c\u59cb\u5f97\u958b\u696d\u3002<\/p>\n\n\n\n

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

        \u5be6\u6536\u8cc7\u672c\u984d\u4e0d\u80fd\u5c11\u65bc2,000\u842c\u3002\uff08\u5206\u652f\u6a5f\u69cb\u4e0d\u7528\u589e\u52a0\u8cc7\u672c\u984d\uff09\uff0c\u767c\u8d77\u4eba\u61c9\u65bc\u767c\u8d77\u6642\u4e00\u6b21\u8a8d\u8db3\u3002<\/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

        \u5426<\/strong>\uff0c<\/strong>\u9650\u4ee5\u300c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u300d\u578b\u614b\u7d93\u71df<\/strong><\/p>\n\n\n\n

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        \u4e94\u3001\u5099\u8a3b :<\/strong><\/p>\n\n\n\n

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        \u53c2\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<\/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\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\u81ea108\u5e747\u67081\u65e5\u8d77\uff0c\u7d93\u71df\u5c08\u5c6c\u672c\u696d\u92b7\u552e\u984d\uff0c\u9069\u7528\u8b49\u5238\u696d2%\u71df\u696d\u7a05\u7a05\u7387<\/strong><\/p>\n\n\n\n

         \u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u8b49\u5238\u6295\u8cc7\u4fe1\u8a17\u53ca\u9867\u554f\u6cd5\u7b2c4\u689d\u7b2c2\u9805\u898f\u5b9a\u4e4b\u8b49\u5238\u6295\u8cc7\u9867\u554f\u4e8b\u696d\uff0c\u81ea108\u5e747\u67081\u65e5\u8d77\uff0c\u9069\u7528\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\uff08\u4ee5\u4e0b\u7c21\u7a31\u71df\u696d\u7a05\u6cd5\uff09\u7b2c11\u689d\u7b2c1\u9805\u6240\u5b9a\u8b49\u5238\u696d\u4e4b\u71df\u696d\u7a05\u7a05\u73872%\u3002<\/p>\n\n\n\n

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

        \u4e00\u3001\u4e2d\u83ef\u6c11\u570b\u8ca1\u653f\u90e8\u570b\u7a05\u5c40<\/p>\n\n\n\n

        \u4e8c\u3001\u91d1\u878d\u76e3\u7763\u7ba1\u7406\u59d4\u54e1\u6703\u8b49\u52b5\u671f\u8ca8\u5c40<\/p>\n\n\n\n

        \u4e09\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u516c\u53f8\u767b\u8a18\u4e3b\u984c\u7db2                                 <\/p>\n\n\n\n

        \u56db\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u5546\u696d\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n

        \u4e94\u3001\u516c\u53f8\u8207\u5546\u696d\u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u696d\u52d9\u66a8\u9805\u76ee\u67e5\u8a62\u670d\u52d9\u5e73\u53f0<\/p>\n\n\n\n

        \u516d\u3001\u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u5546\u5de5\u767b\u8a18\u516c\u793a\u8cc7\u6599\u67e5\u8a62\u670d\u52d9<\/p>\n","protected":false},"excerpt":{"rendered":"

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