{"id":1601,"date":"2022-11-15T10:46:26","date_gmt":"2022-11-15T02:46:26","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1601"},"modified":"2023-06-06T11:32:36","modified_gmt":"2023-06-06T03:32:36","slug":"%e8%a5%bf%e8%97%a5%e6%89%b9%e7%99%bc%e3%80%81%e9%9b%b6%e5%94%ae%e6%a5%ad%e5%90%ab%e8%97%a5%e5%b1%80%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1601","title":{"rendered":"\u897f\u85e5\u6279\u767c\u3001\u96f6\u552e\u696d(\u542b\u85e5\u5c40)\u8a2d\u7acb\u6d41\u7a0b"},"content":{"rendered":"\n

\"image\"\u200b<\/p>\n\n\n\n

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

\u51e1\u7d93\u71df\u85e5\u7269\u8ca9\u8ce3\u696d\u8005\uff0c\u65bc\u8a2d\u7acb\u524d\u61c9\u5411\u7576\u5730\u885b\u751f\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u8ca9\u8ce3\u696d\u85e5\u5546\u8a31\u53ef\u57f7\u7167\uff0c\u6709\u95dc\u57f7\u7167\u7533\u8acb\u4e4b\u6a19\u6e96\u5316\u4f5c\u696d\u53ca\u7a0b\u5e8f\u3002<\/p>\n\n\n\n

\u4e00\u3001\u300c\u85e5\u5546<\/strong>\u300d\u4fc2\u6307\u85e5\u54c1\u8ca9\u8ce3\u696d\u8005\u3001\u85e5\u54c1\u88fd\u9020\u696d\u8005\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u300c\u85e5\u54c1<\/strong>\u300d\u4fc2\u6307\u4e0b\u5217\u5404\u6b3e\u4e4b\u4e00\u4e4b\u539f\u6599\u85e5\u53ca\u88fd\u5291\uff1a<\/p>\n\n\n\n

      1.\u8f09\u65bc\u4e2d\u83ef\u85e5\u5178\u6216\u7d93\u4e2d\u592e\u885b\u751f\u4e3b\u7ba1\u6a5f\u95dc\u8a8d\u5b9a\u4e4b\u5176\u4ed6\u5404\u570b\u85e5\u5178\u3001\u516c\u5b9a\u4e4b\u570b\u5bb6\u8655\u65b9\u96c6\uff0c\u6216\u5404\u8a72\u88dc\u5145\u5178\u7c4d\u4e4b\u85e5\u54c1\u3002<\/p>\n\n\n\n

      2.\u672a\u8f09\u65bc\u524d\u6b3e\uff0c\u4f46\u4f7f\u7528\u65bc\u8a3a\u65b7\u3001\u6cbb\u7642\u3001\u6e1b\u8f15\u6216\u9810\u9632\u4eba\u985e\u75be\u75c5\u4e4b\u85e5\u54c1\u3002<\/p>\n\n\n\n

      3.\u5176\u4ed6\u8db3\u4ee5\u5f71\u97ff\u4eba\u985e\u8eab\u9ad4\u7d50\u69cb\u53ca\u751f\u7406\u6a5f\u80fd\u4e4b\u85e5\u54c1\u3002<\/p>\n\n\n\n

      4.\u7528\u4ee5\u914d\u88fd\u524d\u4e09\u6b3e\u6240\u5217\u4e4b\u85e5\u54c1\u3002<\/p>\n\n\n\n

\u4e09\u3001\u300c\u85e5\u54c1\u8ca9\u8ce3\u696d\u8005<\/strong>\u300d\u4fc2\u6307\u7d93\u71df\u897f\u85e5\u3001\u4e2d\u85e5\u6279\u767c\u3001\u96f6\u552e\u3001\u8f38\u5165\u53ca\u8f38\u51fa\u4e4b\u696d\u8005\u3002<\/p>\n\n\n\n

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

\"image\"\u200b<\/p>\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) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

    \u885b\u751f\u798f\u5229\u90e8<\/p>\n\n\n\n

(\u4e8c) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

    \u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u885b\u751f\u4e3b\u7ba1\u6a5f\u95dc<\/p>\n\n\n\n

(\u4e09) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

    \n
  1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/li>\n\n\n\n
  2. \u9077\u5740<\/li>\n<\/ol>\n\n\n\n

    (\u56db) \u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

      \n
    1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/li>\n\n\n\n
    2. \u9077\u5740<\/li>\n<\/ol>\n\n\n\n

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

      \u85e5\u4e8b\u6cd5\u7b2c27\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c9\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c10\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c11\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c12\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c13\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c14\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c15\u689d<\/a><\/p>\n\n\n\n

      \u85e5\u4e8b\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c16\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 : \u7c4c\u8a2d\u8a31\u53ef\u7533\u8acb – \u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u885b\u751f\u4e3b\u7ba1\u6a5f\u95dc<\/strong><\/p>\n\n\n\n

                   1.\u85e5\u5546\u7c4c\u8a2d\u8a31\u53ef\u7533\u8acb\u66f8\u3010(\u6c11)\u8868\u4e00\u3011(\u4f9d\u516c\u53f8\u7d44\u7e54\u4e4b\u85e5\u5546\u7528)(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

                   2.\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u5f71\u672c\u6b63\u53cd\u97621\u4efd(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

                   3.\u8ca0\u8cac\u4eba\u79c1\u7ae0\u3001\u516c\u53f8\u7ae0(\u9a57\u6233\u5f8c\u767c\u9084)(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u65bc\u6838\u51c6\u5f8c\u5e36\u7ae0\u81f3\u885b\u751f\u6240\u5be9\u67e5)\u3002<\/p>\n\n\n\n

                   4.\u7121\u516c\u53f8\u767b\u8a18\u8005\u6aa2\u9644\u516c\u53f8\u540d\u7a31\u9810\u67e5\u767b\u8a18\u8868(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

                   5.\u6709\u516c\u53f8\u767b\u8a18\u8005\u6aa2\u9644\u516c\u53f8\u767b\u8a18\u6838\u51c6\u51fd\u6587(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

                   6.\u59d4\u8a17\u66f8\u3001\u4ee3\u7406\u4eba\u8eab\u5206\u8b49\u660e\u6b63\u672c(\u9a57\u5f8c\u767c\u9084)\u53ca\u6b63\u53cd\u9762\u5f71\u672c1\u4efd(\u9650\u975e\u672c\u4eba\u89aa\u81ea\u8fa6\u7406\u8005)\u3002<\/p>\n\n\n\n

                   7. \u897f\u85e5\u5546\u9644\u52a0\u6587\u4ef6<\/strong> :    <\/p>\n\n\n\n

                      (1) \u897f\u85e5\u8ca9\u8ce3\u696d\u8005\u61c9\u540c\u6642\u8fa6\u7406\u85e5\u5e2b\uff08\u5291\u751f\uff09\u57f7\u696d\u767b\u8a18<\/p>\n\n\n\n

                      (2) \u897f\u85e5\u8ca9\u8ce3\u696d\u8005\u4e4b\u85e5\u54c1\u53ca\u5176\u8cb7\u8ce3\uff0c\u61c9\u7531\u5c08\u4efb\u85e5\u5e2b\u99d0\u5e97\u7ba1\u7406\u3002\u4f46\u4e0d\u552e\u8ce3\u9ebb\u9189\u85e5\u54c1\u8005\uff0c\u5f97\u7531\u5c08\u4efb\u85e5\u5291\u751f\u70ba\u4e4b\u3002<\/p>\n\n\n\n

            (\u4e8c) \u7b2c\u4e8c\u968e\u6bb5 : \u7533\u8fa6\u516c\u53f8\u8a2d\u7acb\u767b\u8a18<\/strong><\/p>\n\n\n\n

                1. \u516c\u53f8\u767b\u8a18\u6d41\u7a0b<\/p>\n\n\n\n

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

                 F108011 \u4e2d\u85e5\u6279\u767c\u696d <\/p>\n\n\n\n

                 F108021 \u897f\u85e5\u6279\u767c\u696d <\/p>\n\n\n\n

                 F208011 \u4e2d\u85e5\u96f6\u552e\u696d<\/p>\n\n\n\n

                 F208021 \u897f\u85e5\u96f6\u552e\u696d<\/p>\n\n\n\n

                 2. \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6\uff1a<\/p>\n\n\n\n

                         (1) \u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n

                            A. \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8 <\/p>\n\n\n\n

                            B. \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

                            C. \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

                            D. \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

                            E. \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

                            F. \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

                      G. \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

                      H. \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

                      I. \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

                      J. \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

                     K. \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

                            A. \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

                            B. \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

                            C. \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

                     D. \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n

                     E. \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n

                     F. \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

                      G. \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n

                     H. \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

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

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

                     K. \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

                      L. \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

                      M. \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

         (\u4e09) \u7b2c\u4e09\u968e\u6bb5 : \u85e5\u5546\u8a2d\u7acb\u767b\u8a18\u7533\u8acb<\/strong>
               1.\u85e5\u5546(\u5c40)\u8a2d\u7acb(\u8b8a\u66f4)\u767b\u8a18\u7533\u8acb\u66f8\u3010(\u6c11)\u8868\u4e00\u3011(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

               2.\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u5f71\u672c\u6b63\u53cd\u97621\u4efd(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

               3.\u8ca0\u8cac\u4eba\u79c1\u7ae0\u3001\u516c\u53f8\u7ae0(\u9a57\u6233\u5f8c\u767c\u9084)(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u65bc\u6838\u51c6\u5f8c\u5e36\u7ae0\u81f3\u885b\u751f\u6240\u5be9\u67e5)\u3002<\/p>\n\n\n\n

               4.\u516c\u53f8\u7ae0\u7a0b\u53ca\u80a1\u6771\u540d\u518a(\u975e\u516c\u53f8\u7d44\u7e54\u8005\u514d\u9644)\u3011(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

               5.\u516c\u53f8\u8b8a\u66f4\u767b\u8a18\u4e8b\u9805\u8868(\u9a57\u5f8c\u767c\u9084)\u53ca\u5f71\u672c1\u4efd(\u975e\u516c\u53f8\u7d44\u7e54\u8005\u514d\u9644)\u3002<\/p>\n\n\n\n

               6.\u5546\u865f\u767b\u8a18\u8868(\u975e\u5546\u865f\u514d\u9644)\u3002<\/p>\n\n\n\n

               7.\u85e5\u5546\uff08\u5c40\uff09\u71df\u696d\u5834\u6240\u4f4d\u7f6e\u5716\u66a8\u8a2d\u5099\u7565\u5716\u3010(\u6c11)\u8868\u4e8c\u3011(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

               8.\u85e5\u5546\uff08\u5c40\uff09\u8a2d\u7acb\uff08\u7570\u52d5\uff09\u73fe\u5834\u8abf\u67e5\u8868\u3010(\u6c11)\u8868\u4e09\u3011(\u82e5\u4ee5\u90f5\u5bc4\u65b9\u5f0f\u7533\u8acb\uff0c\u8acb\u5728\u6587\u4ef6\u4e0a\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0)\u3002<\/p>\n\n\n\n

               9.\u85e5\u4e8b\u4eba\u54e1\uff08\u7570\u52d5\uff09\u767b\u8a18\u7533\u8acb\u66f8\u3010(\u6c11)\u8868\u56db\u3011\uff08\u5217\u518a\u4e2d\u85e5\u5546\u514d\u9644)\u3002<\/p>\n\n\n\n

               10.\u85e5\u5e2b\uff08\u751f\uff09\u5165\u6703\u516c\u6703\u8b49\u660e\uff08\u5217\u518a\u4e2d\u85e5\u5546\u514d\u9644)\u3002<\/p>\n\n\n\n

               11.\u85e5\u5e2b\uff08\u751f\uff09\u7167\u7247\u4e8c\u5f35\u53ca\u79c1\u7ae0\uff08\u5217\u518a\u4e2d\u85e5\u5546\u514d\u9644)\u3002<\/p>\n\n\n\n

               12.\u85e5\u5e2b\uff08\u751f\uff09\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c\u4e00\u4efd\uff08\u5217\u518a\u4e2d\u85e5\u5546\u514d\u9644)\u3002<\/p>\n\n\n\n

               13.\u85e5\u4e8b\u4eba\u54e1\u8b49\u66f8\u6b63\u672c(\u9a57\u6233\u5f8c\u767c\u9084)\u53ca\u5f71\u672c\u4e00\u4efd\uff08\u5217\u518a\u4e2d\u85e5\u5546\u514d\u9644)\u3002<\/p>\n\n\n\n

               14.\u85e5\u5e2b\uff08\u751f\uff09\u5728\u8077\u8b49\u660e\u4e00\u4efd\uff08\u5217\u518a\u4e2d\u85e5\u5546\u514d\u9644)\u3002<\/p>\n\n\n\n

               15.\u59d4\u8a17\u66f8\u3001\u4ee3\u7406\u4eba\u8eab\u5206\u8b49\u660e\u6b63\u672c(\u9a57\u5f8c\u767c\u9084)\u53ca\u6b63\u53cd\u9762\u5f71\u672c1\u4efd(\u9650\u975e\u672c\u4eba\u89aa\u81ea\u8fa6\u7406\u8005)\u3002<\/p>\n\n\n\n

               16.\u5de5\u5ee0\u767b\u8a18\u8b49\u76f8\u95dc\u8cc7\u6599\u5f71\u672c(\u975e\u88fd\u9020\u696d\u514d\u9644)\u3002<\/p>\n\n\n\n

                17.\u8cbb\u7528 : \u57f7\u7167\u898f\u8cbb1,000\u5143\u3001\u85e5\u5e2b\u57f7\u7167300\u5143<\/p>\n\n\n\n

      (\u56db) \u52a0\u5165\u516c\u6703<\/strong><\/p>\n\n\n\n

      \u56db\u3001\u8cc7\u672c\u984d :<\/strong><\/p>\n\n\n\n

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

      \u4e94\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/p>\n\n\n\n

          \u53ef\u4ee5<\/strong>\uff0c\u4f8b\u5982XX\u85e5\u54c1\u884c\u3001XX\u85e5\u5c40\u3002<\/strong><\/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<\/p>\n\n\n\n

      110\u5e74\u5ea6\u6a19\u6e96\u4ee3\u865f<\/td>\u5c0f\u696d\u5225<\/td>\u64f4\u5927\u66f8\u5be9\u7d14\u76ca\u7387<\/td>\u6240\u5f97\u984d
      \u6a19\u6e96<\/td>      		\u540c\u696d\u5229\u6f64\u6a19\u6e96<\/td><\/tr>
      <\/td><\/td><\/td><\/td>\u6bdb\u5229\u7387<\/td>\u8cbb\u7528\u7387<\/td>\u6de8\u5229\u7387<\/td><\/tr>
      <\/td>\u85e5\u54c1\u3001\u91ab\u7642\u7528\u54c1\u53ca\u5316\u599d\u54c1\u6279\u767c\u696d<\/td><\/td><\/td><\/td><\/td><\/td><\/tr>
      4571- -12<\/td>\u897f\u85e5\u6279\u767c<\/td>6<\/td>7<\/td>22<\/td>14<\/td>8<\/td><\/tr>
      <\/td>\u85e5\u54c1\u3001\u91ab\u7642\u7528\u54c1\u53ca\u5316\u599d\u54c1\u96f6\u552e\u696d<\/td><\/td><\/td><\/td><\/td><\/td><\/tr>
      4751- -12<\/td>\u897f\u85e5\u96f6\u552e<\/td>6<\/td>8<\/td>25<\/td>15<\/td>10<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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

       \u4e00\u3001\u85e5\u5c40\u517c\u71df\u85e5\u54c1\u6216\u5176\u4ed6\u7528\u54c1\u92b7\u552e\u696d\u52d9\u8005\uff0c\u61c9\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\u4e26\u8ab2\u5fb5\u71df\u696d\u7a05!<\/strong><\/p>\n\n\n\n

           \u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u85e5\u5e2b\u3001\u85e5\u5291\u751f\u89aa\u81ea\u4e3b\u6301\u4e4b\u85e5\u5c40\uff0c\u4f9d\u91ab\u5e2b\u8655\u65b9\u7b8b\u8abf\u5291\u85e5\u54c1\u5411\u5065\u4fdd\u5c40\u9818\u53d6\u4e4b\u8abf\u5291\u8cbb\u53ca\u85e5\u54c1\u8cbb\uff0c\u4fc2\u5c6c\u85e5\u5c40\u7d93\u71df\u85e5\u54c1\u8abf\u5291\u3001\u4f9b\u61c9\u696d\u52d9\u6536\u5165\uff0c\u61c9\u6309\u5176\u6536\u5165\u6838\u5b9a\u4e3b\u6301\u85e5\u5e2b\u3001\u85e5\u5291\u751f\u4e4b\u57f7\u884c\u696d\u52d9\u6240\u5f97\uff0c\u4f9d\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c3\u689d<\/a>\u7b2c1\u9805\u4f46\u66f8\u898f\u5b9a\uff0c\u975e\u5c6c\u71df\u696d\u7a05\u8ab2\u7a05\u7bc4\u570d\uff0c\u6545\u5c1a\u7121\u8ab2\u5fb5\u71df\u696d\u7a05\u53ca\u958b\u7acb\u7d71\u4e00\u767c\u7968\u554f\u984c\uff1b\u85e5\u5c40\u5982\u5c08\u71df\u85e5\u54c1\u8abf\u5291\u3001\u4f9b\u61c9\u696d\u52d9\uff0c\u672a\u517c\u71df\u85e5\u54c1\u3001\u71df\u990a\u98df\u54c1\u6216\u5176\u4ed6\u7528\u54c1\u92b7\u552e\u696d\u52d9\u8005\uff0c\u53ef\u514d\u8fa6\u7a05\u7c4d\u767b\u8a18\uff0c\u4e0d\u8ab2\u5fb5\u71df\u696d\u7a05\uff1b\u60df\u5982\u6709\u517c\u71df\u85e5\u54c1\u3001\u71df\u990a\u98df\u54c1\u6216\u5176\u4ed6\u7528\u54c1\u92b7\u552e\u696d\u52d9\u8005\uff0c\u5247\u61c9\u4f9d\u6cd5\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\uff0c\u4e26\u4f9d\u6cd5\u8ab2\u5fb5\u71df\u696d\u7a05\u3002<\/p>\n\n\n\n

           \u8a72\u5c40\u547c\u7c72\uff0c\u85e5\u5c40\u5982\u6709\u517c\u71df\u85e5\u54c1\u3001\u71df\u990a\u98df\u54c1\u6216\u5176\u4ed6\u7528\u54c1\u92b7\u552e\u696d\u52d9\u672a\u8fa6\u7a05\u7c4d\u767b\u8a18\u8005\uff0c\u5728\u672a\u7d93\u6aa2\u8209\u3001\u672a\u7d93\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u6216\u8ca1\u653f\u90e8\u6307\u5b9a\u4e4b\u8abf\u67e5\u4eba\u54e1\u9032\u884c\u8abf\u67e5\u524d\uff0c\u8acb\u5118\u901f\u5411\u8f44\u5340\u570b\u7a05\u5c40\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\uff0c\u81ea\u52d5\u88dc\u5831\u7e73\u6240\u6f0f\u7a05\u6b3e\u4e26\u52a0\u8a08\u5229\u606f\u8005\uff0c\u53ef\u9069\u7528\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c48\u689d\u4e4b1<\/a>\u898f\u5b9a\uff0c\u514d\u4e88\u8655\u7f70\u3002  \u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40 \u767c\u5e03\u65e5\u671f\uff1a2019-10-28<\/p>\n\n\n\n

      \u4e8c\u3001\u8ce3\u4fdd\u5065\u98df\u54c1\u6f0f\u5831\u6536\u51656\u5343\u842c\uff0c\u906d\u88dc\u7a05\u8655\u7f70!<\/strong><\/p>\n\n\n\n

           \u4fdd\u5065\u98df\u54c1\u3001\u7642\u7652\u5546\u54c1\u71b1\u92b7\uff0c\u4e5f\u4f7f\u76f8\u95dc\u7522\u696d\u6210\u570b\u7a05\u5c40\u71df\u696d\u7a05\u9078\u6848\u67e5\u6838\u4e3b\u8981\u5c0d\u8c61\u3002\u4e2d\u5340\u570b\u7a05\u5c40\u67e5\u7372\u8f44\u5167\u696d\u8005\u8ca9\u552e\u4fdd\u5065\u98df\u54c1\uff0c\u672a\u958b\u7d71\u4e00\u767c\u7968\u4e26\u6f0f\u5831\u92b7\u552e\u984d\u65b0\u53f0\u5e636000\u842c\u9918\u5143\uff0c\u4f9d\u6cd5\u88dc\u7a05\u8655\u7f70\u3002
           \u4e2d\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u65e5\u524d\u63a5\u7372\u6c11\u773e\u4f86\u51fd\uff0c\u8868\u793a\u4ed6\u5411\u67d0\u4e2d\u85e5\u6279\u767c\u5546\u8cfc\u8cb7\u5b85\u914d\u4fdd\u5065\u98df\u54c1\uff0c\u4f46\u5e97\u5bb6\u537b\u672a\u4f9d\u898f\u5b9a\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c\u8cea\u7591\u6709\u9003\u6f0f\u7a05\u60c5\u4e8b\u3002\u570b\u7a05\u5c40\u5206\u6790\u5176\u71df\u696d\u60c5\u5f62\uff0c\u767c\u73fe\u8a72\u5e97\u5bb6\u7533\u5831\u92b7\u552e\u984d\u50c52\u30013\u767e\u842c\u5143\uff0c\u71df\u696d\u6de8\u5229\u70ba\u8ca0\u6578\uff0c\u660e\u986f\u7570\u5e38\u3002
           \u570b\u7a05\u5c40\u9032\u4e00\u6b65\u8abf\u67e5\u5f8c\u767c\u73fe\uff0c\u8a72\u4e2d\u85e5\u6279\u767c\u5546\u4ee5\u5bb6\u4eba\u3001\u89aa\u621a\u4f5c\u70ba\u4eba\u982d\u6236\uff0c\u6536\u53d7\u6d88\u8cbb\u6b3e\u9805\uff0c\u518d\u53bb\u8ca8\u904b\u884c\u652f\u4ed8\u5b85\u914d\u904b\u8cbb\u3002\u5b98\u54e1\u6307\u51fa\uff0c\u7531\u65bc\u8a72\u4e2d\u85e5\u6279\u767c\u5546\u900f\u904e\u500b\u4eba\u540d\u7fa9\u652f\u4ed8\u904b\u8cbb\uff0c\u56e0\u6b64\u8ca8\u904b\u884c\u958b\u7acb\u4e8c\u806f\u5f0f\u7d71\u4e00\u767c\u7968\uff0c\u4f46\u958b\u7acb\u91d1\u984d\u5f88\u9ad8\uff0c\u660e\u986f\u8207\u4e00\u822c\u6c11\u773e\u5bc4\u9001\u5c11\u91cf\u8ca8\u54c1\u7684\u60c5\u6cc1\u4e0d\u7b26\uff0c\u78ba\u8a8d\u8a72\u4e2d\u85e5\u6279\u767c\u5546\u6709\u9003\u6f0f\u7a05\u4e4b\u5be6\u3002
           \u5b98\u54e1\u8868\u793a\uff0c\u8a72\u4e2d\u85e5\u6279\u767c\u5546\u672a\u4f9d\u898f\u5b9a\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c\u4e26\u6f0f\u5831\u92b7\u552e\u984d\u903e6000\u842c\u5143\uff0c\u4f9d\u6cd5\u88dc\u5fb5\u71df\u696d\u7a05325\u842c\u9918\u5143\u3001\u71df\u6240\u7a0588\u842c\u9918\u5143\uff0c\u4e26\u79d1\u8655\u7f70\u9370\u3002\u570b\u7a05\u5c40\u8868\u793a\uff0c\u9664\u4e86\u4fdd\u5065\u98df\u54c1\u5916\uff0c\u7642\u7652\u5546\u54c1\u4e5f\u5c6c\u65bc\u7db2\u8def\u71b1\u92b7\u5b85\u914d\u5927\u5b97\uff0c\u70ba\u7dad\u8b77\u79df\u7a05\u516c\u5e73\uff0c\u570b\u7a05\u5c40\u81ea4\u67081\u65e5\u8d77\u958b\u59cb\u9032\u884c\u71df\u696d\u7a05\u9078\u6848\u67e5\u6838\u4f5c\u696d\uff0c\u8ca9\u552e\u71b1\u92b7\u4eba\u6c23\u5546\u54c1\u7684\u76f8\u95dc\u7522\u696d\uff0c\u90fd\u662f\u570b\u7a05\u5c40\u52a0\u5f37\u67e5\u6838\u5c0d\u8c61\u3002
           \u570b\u7a05\u5c40\u5b98\u54e1\u547c\u7c72\uff0c\u71df\u696d\u4eba\u82e5\u6709\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\uff0c\u672a\u4f9d\u898f\u5b9a\u958b\u7acb\u767c\u7968\u5831\u7e73\u71df\u696d\u7a05\u60c5\u4e8b\uff0c\u5728\u672a\u7d93\u6aa2\u8209\u6216\u8abf\u67e5\u524d\uff0c\u61c9\u4e3b\u52d5\u5411\u6240\u8f44\u7a3d\u5fb5\u6a5f\u95dc\u88dc\u7533\u5831\uff0c\u4e26\u4e14\u88dc\u7e73\u6240\u6f0f\u7a05\u6b3e\u548c\u52a0\u8a08\u5229\u606f\uff0c\u5373\u53ef\u514d\u4e88\u8655\u7f70\u3002    \u4e2d\u5340\u570b\u7a05\u5c402016-05-02<\/p>\n\n\n\n

      \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

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