{"id":1606,"date":"2022-11-15T10:59:08","date_gmt":"2022-11-15T02:59:08","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1606"},"modified":"2023-06-06T11:32:20","modified_gmt":"2023-06-06T03:32:20","slug":"%e8%87%aa%e4%be%86%e6%b0%b4%e7%ae%a1%e6%89%bf%e8%a3%9d%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=1606","title":{"rendered":"\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n

\"messageImage_1654930264380.jpeg\"\u200b<\/p>\n\n\n\n

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

\u300c\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u300d\u4fc2\u6307\u627f\u652c\u88dd\u4fee\u81ea\u4f86\u6c34\u5c0e\u6c34\u3001\u9001\u6c34\u3001\u914d\u6c34\u7ba1\u7dda\u53ca\u81ea\u4f86\u6c34\u7528\u6236\u7528\u6c34\u8a2d\u5099\u5de5\u7a0b\u696d\u52d9\u4e4b\u516c\u53f8\u6216\u5546\u865f\uff0c\u5206\u70ba\u7532\u3001\u4e59\u3001\u4e19\u4e09\u7b49\uff0c\u61c9\u5177\u5099\u8cc7\u683c\u3001\u627f\u8fa6\u5de5\u7a0b\u7bc4\u570d\u3001\u53ca\u9700\u8058\u50f1\u4eba\u6578\u5747\u6709\u5dee\u5225\u3002<\/p>\n\n\n\n

\u300c\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u6280\u5de5\u300d\u6307\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u50f1\u7528\u88dd\u4fee\u81ea\u4f86\u6c34\u5c0e\u6c34\u3001\u9001\u6c34\u3001\u914d\u6c34\u7ba1\u7dda\u53ca\u81ea\u4f86\u6c34\u7528\u6236\u7528\u6c34\u8a2d\u5099\u4e4b\u6280\u5de5\u3002<\/p>\n\n\n\n

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

\"\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u696d.jpeg\"\u200b<\/p>\n\n\n\n

\u4e00\u3001\u516c\u53f8\u767b\u8a18\u6d41\u7a0b<\/strong><\/p>\n\n\n\n

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

E501011 \u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u00a0<\/p>\n\n\n\n

      (\u4e8c) \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6\uff1a<\/p>\n\n\n\n

           1. \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) \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

\u4e8c\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

     \u7d93\u6fdf\u90e8\u6c34\u5229\u7f72<\/p>\n\n\n\n

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

     \u76f4\u8f44\u5e02\u3001\u7e23(\u5e02)\u653f\u5e9c<\/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

  1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/li>
  2. \u516c\u53f8\u6240\u5728\u5730\u8b8a\u66f4(\u4e0d\u540c\u7e23\u5e02)<\/li>
  3. \u8b8a\u66f4\u7d44\u7e54<\/li><\/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

    1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/li>
    2. \u9077\u79fb\u5730\u5740\u81f3\u53e6\u4e00\u76f4\u8f44\u5e02\u6216\u7e23(\u5e02)<\/li>
    3. \u7368\u8cc7\u5546\u696d\u8ca0\u8cac\u4eba\u8b8a\u66f4<\/li>
    4. \u8b8a\u66f4\u7d44\u7e54<\/li><\/ol>\n\n\n\n

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

              \u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u7ba1\u7406\u8fa6\u6cd5\u7b2c3\u689d<\/a><\/p>\n\n\n\n

                \u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u7ba1\u7406\u8fa6\u6cd5\u7b2c9\u689d<\/a><\/p>\n\n\n\n

      \u4e09\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 <\/strong><\/p>\n\n\n\n

           (\u4e00) \u7b2c\u4e00\u968e\u6bb5 – \u7c4c\u8a2d\u7533\u8acb :<\/strong><\/p>\n\n\n\n

                1. \u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u7c4c\u8a2d\u8a31\u53ef\u7533\u8acb\u66f81\u4efd<\/p>\n\n\n\n

                2. \u4e8b\u9805\u8868\u66a8\u4eba\u54e1\u660e\u7d30\u88682\u4efd<\/p>\n\n\n\n

      \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 3. \u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef61\u4efd : \u6aa2\u9644\u6703\u8a08\u5e2b\u7c3d\u8b49\u67e5\u5e33\u5831\u544a\u53ca\u59d4\u8a17\u66f8\u3001\u8cc7\u7522\u8ca0\u50b5\u8868\u3001\u9280\u884c\u5b58\u6b3e\u8b49\u660e\u54041\u4efd\uff1b\u516c\u53f8\u6216\u5546\u865f\u5df2\u6210\u7acb\u8005\uff0c\u5176\u8cc7\u672c\u984d\u8207\u7533\u8acb\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u4e4b\u8cc7\u672c\u984d\u76f8\u7b26\u8005\uff0c\u5f97\u6aa2\u9644\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c\uff0c\u4f5c\u70ba\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n\n\n\n

      \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4. \u71df\u696d\u5834\u6240\u70ba\u5408\u6cd5\u623f\u5c4b\u8b49\u660e\u6587\u4ef6\u5f71\u672c1\u4efd : \u70ba\u71df\u696d\u5834\u6240\u4e4b\u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u3002\u4f46\u5efa\u7bc9\u6cd560\u5e7412\u670820\u65e5\u4fee\u6b63\u516c\u5e03\u524d\u6216\u7576\u5730\u5be6\u65bd\u5efa\u7bc9\u7ba1\u7406\u524d\u5efa\u9020\u5b8c\u6210\u4e4b\u5408\u6cd5\u623f\u5c4b\u8005\uff0c\u61c9\u6aa2\u9644\u623f\u5c4b\u8b04\u672c\u8207\u5efa\u7bc9\u57f7\u7167\u6216\u5efa\u7269\u767b\u8a18\u8b49\u660e\u3001\u6236\u53e3\u9077\u5165\u8b49\u660e\u3001\u5b8c\u7d0d\u623f\u5c4b\u7a05\u6350\u8b49\u660e\u3001\u7e73\u7d0d\u81ea\u4f86\u6c34\u8cbb\u6216\u96fb\u8cbb\u8b49\u660e\u7b49\u5176\u4e2d\u4e4b\u4e00\uff1b\u516c\u53f8\u6216\u5546\u865f\u5df2\u6210\u7acb\u8005\uff0c\u5176\u5730\u5740\u8207\u7533\u8acb\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u76f8\u7b26\u8005\uff0c\u5f97\u6aa2\u9644\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u3002\u9664\u6aa2\u9644\u4e0a\u958b\u6587\u4ef6\u5916\uff0c\u4e26\u61c9\u6aa2\u9644\u71df\u696d\u5834\u6240\u4e4b\u623f\u5c4b\u7522\u6b0a\u8b49\u660e\u66f8\u5f71\u672c\uff0c\u71df\u696d\u5834\u6240\u70ba\u4ed6\u4eba\u6240\u6709\u8005\uff0c\u4e26\u61c9\u6aa2\u9644\u623f\u5c4b\u79df\u8cc3\u5951\u7d04\u6216\u4f7f\u7528\u540c\u610f\u66f8\u5f71\u672c\u3002<\/p>\n\n\n\n

                5. \u6280\u8853\u54e1\u8cc7\u683c\u8b49\u4ef6\u6b63\u3001\u5f71\u672c\u54041\u4efd\uff08\u7562\u696d\u8b49\u66f8\u6216\u8003\u8a66\u53ca\u683c\u8b49\u66f8\uff09<\/p>\n\n\n\n

                6. \u6280\u8853\u54e1\u7d93\u6b77\u8b49\u660e\u6587\u4ef6\u54041\u4efd<\/p>\n\n\n\n

                7. \u6280\u5de5\u8cc7\u683c\u8b49\u4ef6\u6b63\u3001\u5f71\u672c1\u4efd\uff08\u6280\u5de5\u8003\u9a57\u5408\u683c\u8b49\u66f8\u6216\u6280\u8853\u58eb\u6280\u80fd\u6aa2\u5b9a\u5408\u683c\u6280\u8853\u58eb\u8b49\uff09<\/p>\n\n\n\n

                8. \u6280\u8853\u54e1\u3001\u6280\u5de5\u53d7\u8058\u50f1\u540c\u610f\u66f8\u54041\u4efd<\/p>\n\n\n\n

                9. \u4ee3\u8868\u4eba\uff08\u8ca0\u8cac\u4eba\uff09\u3001\u6280\u8853\u54e1\u3001\u6280\u5de5\u570b\u6c11\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c\u54041\u4efd<\/p>\n\n\n\n

                10. \u4ee3\u8868\u4eba\uff08\u8ca0\u8cac\u4eba\uff09\u3001\u6280\u8853\u54e1\u3001\u6280\u5de5\u6700\u8fd16\u500b\u67082\u540b\u534a\u8eab\u812b\u5e3d\u7167\u7247\u54043\u5f35\uff082\u5f35\u8cbc\u65bc\u4e8b\u9805\u8868\u66a8\u4eba\u54e1\u660e\u7d30\u8868\u53e61\u5f35\u80cc\u9762\u5beb\u4e0a\u59d3\u540d\uff09<\/p>\n\n\n\n

                11. \u516c\u53f8\uff08\u5546\u865f\uff09\u8a2d\u7acb\u767b\u8a18\u9810\u67e5\u540d\u7a31\u6838\u51c6\u6587\u4ef6\u5f71\u672c1\u4efd( \u516c\u53f8\uff08\u5546\u865f\uff09\u5df2\u6210\u7acb\u8005\u514d\u9644 )<\/p>\n\n\n\n

           (\u4e8c) \u7b2c\u4e8c\u968e\u6bb5 \u2013 \u71df\u696d\u8a31\u53ef\u7533\u8acb\u300a \u2605\u627f\u88dd\u5546\u61c9\u65bc\u53d6\u5f97\u7c4c\u8a2d\u8a31\u53ef\u4e4b\u65e5\u8d77\u516d\u500b\u6708\u5167\u8fa6\u59a5\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u5f8c\uff0c\u52a0\u5165\u6c34\u7ba1\u5de5\u7a0b\u76f8\u95dc\u540c\u696d\u516c\u6703 \u3010\u5165\u6703\u8cbb\u65b0\u53f0\u5e635\u842c\u5143\uff0c\u5e38\u5e74\u6703\u8cbb\u6bcf\u5e74 \u65b0\u53f0\u5e63\u516d\u4edf\u5143\u6574\uff08\u4e0d\u5206\u7b49\u7d1a\uff09\u3011\u4e26\u6aa2\u9644\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u53ca\u7c4c\u8a2d\u8a31\u53ef\u6587\u4ef6\u5f71\u672c\uff0c\u5411\u5730\u65b9\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u71df\u696d\u8a31\u53ef\uff0c\u9818\u53d6\u71df\u696d\u8a31\u53ef\u8b49\u66f8\u3001\u627f\u8fa6\u5de5\u7a0b\u624b\u518a\u3001\u6280\u8853\u54e1\u53ca\u6280\u5de5\u5de5\u4f5c\u8b49\uff0c\u59cb\u5f97\u71df\u696d\u3002\u300b<\/strong><\/p>\n\n\n\n

                1. \u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u71df\u696d\u8a31\u53ef\u7533\u8acb\u66f81\u4efd<\/p>\n\n\n\n

                2. \u7c4c\u8a2d\u8a31\u53ef\u6587\u4ef6\u5f71\u672c1\u4efd<\/p>\n\n\n\n

                3. \u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c1\u4efd<\/p>\n\n\n\n

                4. \u6c34\u7ba1\u5de5\u7a0b\u5de5\u696d\u540c\u696d\u516c\u6703\u7576\u5e74\u5ea6\u6703\u54e1\u8b49\u5f71\u672c1\u4efd<\/p>\n\n\n\n

      \u56db\u3001\u6280\u8853\u54e1\u5de5\u3001\u6280\u5de5\u8cc7\u683c\u53ca\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\uff1a<\/strong><\/p>\n\n\n\n

           (\u4e00) \u6280\u8853\u54e1<\/p>\n\n\n\n

      \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1. \u7d93\u9ad8\u7b49\u8003\u8a66\u6216\u76f8\u7576\u65bc\u9ad8\u7b49\u8003\u8a66\u74b0\u5883(\u885b\u751f)\u5de5\u7a0b\u3001\u571f\u6728\u3001\u5efa\u7bc9\u3001\u6a5f\u68b0\u3001\u5316\u5de5\u3001\u96fb\u6a5f\u3001\u5de5\u696d\u5de5\u7a0b\u3001\u6c34\u5229\u5de5\u7a0b\u985e\u79d1\u8003\u8a66\u53ca\u683c\uff0c\u6216\u81ea\u4f86\u6c34\u7ba1\u914d\u7ba1\u4e59\u7d1a\u4ee5\u4e0a\u6280\u8853\u58eb\u6aa2\u5b9a\u5408\u683c\uff0c\u4e26\u5f9e\u4e8b\u81ea\u4f86\u6c34\u5de5\u7a0b\u5de5\u4f5c1\u5e74\u4ee5\u4e0a\uff0c\u5177\u6709\u8b49\u660e\u6587\u4ef6\u8005\u3002<\/p>\n\n\n\n

                2. \u5c08\u79d1\u4ee5\u4e0a\u5b78\u6821\u74b0\u5883(\u885b\u751f)\u5de5\u7a0b\u3001\u571f\u6728\u3001\u5efa\u7bc9\u3001\u6a5f\u68b0\u3001\u5316\u5de5\u3001\u96fb\u6a5f\u3001\u5de5\u696d\u5de5\u7a0b\u3001\u6c34\u5229\u5de5\u7a0b\u79d1\u7cfb\u7562\u696d\uff0c\u6216\u5176\u4ed6\u6027\u8cea\u76f8\u8fd1\u79d1\u7cfb\u7562\u696d\uff0c\u4e26\u5f9e\u4e8b\u81ea\u4f86\u6c34\u5de5\u7a0b\u5de5\u4f5c2\u5e74\u4ee5\u4e0a\uff0c\u5177\u6709\u8b49\u660e\u6587\u4ef6\u8005\u3002<\/p>\n\n\n\n

                3. \u666e\u901a\u8003\u8a66\u6216\u76f8\u7576\u65bc\u666e\u901a\u8003\u8a66\u571f\u6728\u3001\u5efa\u7bc9\u3001\u6a5f\u68b0\u3001\u5316\u5de5\u3001\u96fb\u6a5f\u3001\u5de5\u696d\u5de5\u7a0b\u3001\u6c34\u5229\u5de5\u7a0b\u985e\u79d1\u8003\u8a66\u53ca\u683c\uff0c\u4e26\u5f9e\u4e8b\u81ea\u4f86\u6c34\u5de5\u7a0b\u5de5\u4f5c4\u5e74\u4ee5\u4e0a\uff0c\u5177\u6709\u8b49\u660e\u6587\u4ef6\u8005\u3002<\/p>\n\n\n\n

      \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4.\u00a0\u9ad8\u7d1a\u5de5\u696d\u8077\u696d\u5b78\u6821\u571f\u6728\u3001\u5efa\u7bc9\u3001\u6a5f\u68b0\u3001\u5316\u5de5\u3001\u96fb\u6a5f\u3001\u5de5\u696d\u5de5\u7a0b\u3001\u6c34\u5229\u5de5\u7a0b\u3001\u914d\u7ba1\u79d1\u7562\u696d\uff0c\u6216\u5176\u4ed6\u6027\u8cea\u76f8\u8fd1\u5b78\u7cfb\u7562\u696d\uff0c\u4e26\u5f9e\u4e8b\u81ea\u4f86\u6c34\u7ba1\u5de5\u7a0b\u5de5\u4f5c5\u5e74\u4ee5\u4e0a\uff0c\u5177\u6709\u8b49\u660e\u6587\u4ef6\u8005\u3002<\/p>\n\n\n\n


      \u00a0 \u00a0 \u00a0(\u4e8c) \u6280\u5de5 :<\/p>\n\n\n\n

                \u7d93\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u6280\u5de5\u8003\u9a57\u5408\u683c\u9818\u6709\u8b49\u66f8\u8005\uff0c\u6216\u4f9d\u6280\u8853\u58eb\u6280\u80fd\u6aa2\u5b9a\u53ca\u767c\u8b49\u8fa6\u6cd5\u7d93\u6280\u80fd\u6aa2\u5b9a\u5408\u683c\u53d6\u5f97\u81ea\u4f86\u6c34\u7ba1\u914d\u7ba1\u4e19\u7d1a\u4ee5\u4e0a\u6280\u8853\u58eb\u8b49\u8005\u3002<\/p>\n\n\n\n

      \u00a0 \u00a0 \u00a0(\u4e09) \u6280\u8853\u54e1\u7d93\u6b77\u8b49\u660e\u6587\u4ef6 (\u670d\u52d9\u8b49\u660e\u66f8) :
      \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200b\u51fa\u5177\u6280\u8853\u54e1\u7d93\u6b77\u8b49\u660e\u4e4b\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u61c9\u70ba\u5408\u6cd5\u8a2d\u7acb\u7d93\u71df\u8005\uff0c\u4e26\u4ee5\u5176\u5370\u9451\u7ae0\u52a0\u84cb\u65bc\u8b49\u660e\u6587\u4ef6\u4e0a\u3002\u5982\u4fc2\u7531\u4e0d\u540c\u5730\u65b9\u4e3b\u7ba1\u6a5f\u95dc\u8a31\u53ef\u4e4b\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u51fa\u5177\u8005\uff0c\u61c9\u52a0\u9644\u8a72\u81ea\u4f86\u6c34\u7ba1\u627f\u88dd\u5546\u71df\u696d\u8a31\u53ef\u8b49\u66f8\u53ca\u627f\u8fa6\u5de5\u7a0b\u624b\u518a\u5370\u9451\u6b04\u5f71\u672c\u3002<\/p>\n\n\n\n

      \u4e94\u3001\u5be9\u67e5\u8cbb\u53ca\u8b49\u518a\u8cbb\uff1a<\/strong><\/p>\n\n\n\n

      \u00a0 \u00a0 \u00a0 \u00a01.\u00a0\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u53ca\u71df\u696d\u8a31\u53ef\uff0c\u61c9\u65bc\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u6642\u7e73\u7d0d\u5be9\u67e5\u8cbb\u65b0\u81fa\u5e632000\u5143\u3002\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u5f8c\u672a\u7533\u8acb\u71df\u696d\u8a31\u53ef\u8005\uff0c\u5176\u5be9\u67e5\u8cbb\u4e0d\u4e88\u6e1b\u514d\u6216\u9000\u9084\u3002\u7533\u8acb\u5c55\u5ef6\u71df\u696d\u8a31\u53ef\u671f\u9650\u3001\u8b8a\u66f4\u71df\u696d\u8a31\u53ef\uff0c\u5be9\u67e5\u8cbb\u6bcf\u4ef6\u65b0\u81fa\u5e631000\u5143\u3002<\/p>\n\n\n\n

             2. \u7533\u8acb\u71df\u696d\u8a31\u53ef\u8b49\u66f8\u3001\u627f\u8fa6\u5de5\u7a0b\u624b\u518a\u3001\u6280\u8853\u54e1\u5de5\u4f5c\u8b49\u6216\u6280\u5de5\u5de5\u4f5c\u8b49\uff0c\u61c9\u7e73\u7d0d\u8b49\u518a\u8cbb\u6bcf\u5f35\uff08\u4efd\uff09\u65b0\u81fa\u5e63200\u5143\u3002\u7533\u8acb\u88dc\u767c\u6216\u63db\u767c\u8005\uff0c\u4ea6\u540c\u3002<\/p>\n\n\n\n

      \u516d\u3001\u8cc7\u672c\u984d :<\/strong><\/p>\n\n\n\n

             1. \u7532\u7b49\u8cc7\u672c\u984d : \u65b0\u81fa\u5e63100\u842c\u5143\u4ee5\u4e0a\uff0c\u4e26\u9808\u8058\u50f1\u6709\u5c08\u4efb\u6280\u8853\u54e11\u4eba\uff0c\u5c08\u4efb\u6280\u5de53\u4eba\u4ee5\u4e0a\u3002<\/p>\n\n\n\n

             2. \u4e59\u7b49\u8cc7\u672c\u984d : \u65b0\u81fa\u5e6350\u842c\u5143\u4ee5\u4e0a\uff0c\u4e26\u9808\u8058\u50f1\u6709\u5c08\u4efb\u6280\u5de52\u4eba\u4ee5\u4e0a\u3002<\/p>\n\n\n\n

             3. \u4e19\u7b49\u8cc7\u672c\u984d : \u65b0\u81fa\u5e6350\u842c\u5143\u4ee5\u4e0a\uff0c\u4e26\u9808\u8058\u50f1\u6709\u5c08\u4efb\u6280\u5de51\u4eba\u4ee5\u4e0a\u3002<\/p>\n\n\n\n

      \u4e03\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/p>\n\n\n\n

      \u53ef\u4ee5\uff0c\u4f8b\u5982\uff1aXX\u627f\u88dd\u5de5\u7a0b\u884c\u3001XX\u6c34\u96fb\u5de5\u7a0b\u884c<\/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

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

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

      \u4e00\u3001\u500b\u4eba\u627f\u5305\u5546\u5373\u4fd7\u7a31\u5de5\u982d\u627f\u652c\u5de5\u7a0b\u5c6c\u71df\u5229\u884c\u70ba\uff0c\u8a18\u5f97\u8981\u8fa6\u7406\u71df\u696d\u767b\u8a18\u3001\u5831\u7e73\u71df\u696d\u7a05\uff01<\/strong><\/p>\n\n\n\n

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