{"id":1623,"date":"2022-12-01T11:01:31","date_gmt":"2022-12-01T03:01:31","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1623"},"modified":"2023-06-12T20:09:55","modified_gmt":"2023-06-12T12:09:55","slug":"%e5%9c%9f%e6%9c%a8%e5%8c%85%e5%b7%a5%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=1623","title":{"rendered":"\u571f\u6728\u5305\u5de5\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<img decoding=\"async\" src=\"https:\/\/pic.pimg.tw\/liuyishuan\/1648793449-533154026-g_l.jpg\" alt=\"pexels-photo-5691686.jpeg\"><img loading=\"lazy\" decoding=\"async\" width=\"15\" height=\"15\" src=\"blob:http:\/\/www.yishuancpa.com.tw\/4f5a353e-ada6-4834-8588-f3f92b587c3d\">\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u58f9\u3001\u7c21\u4ecb<\/strong><\/h2>\n\n\n\n<p>\u51e1\u5f9e\u4e8b\u5efa\u7bc9\u53ca\u571f\u6728\u5de5\u7a0b\u4e4b\u8208\u5efa\u3001\u6539\u5efa\u3001\u4fee\u7e55\u7b49\u53ca\u5176\u5c08\u9580\u71df\u9020\u4e4b\u884c\u696d\u5747\u5c6c\u71df\u9020\u696d\u3002\u5171\u5206\u7d9c\u5408\u71df\u9020\u696d\u3001\u5c08\u696d\u71df\u9020\u696d\u53ca\u571f\u6728\u5305\u5de5\u696d\u3002<\/p>\n\n\n\n<p><strong>\u571f\u6728\u5305\u5de5\u696d\u4fc2\u6307\u7d93\u5411\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u8fa6\u7406\u8a31\u53ef\u3001\u767b\u8a18\uff0c\u5728\u7576\u5730\u6216\u6bd7\u9130\u5730\u5340\u627f\u652c\u5c0f\u578b\u7d9c\u5408\u71df\u7e55\u5de5\u7a0b\u4e4b\u5ee0\u5546\u3002\u4ee5\u627f\u652c\u80fd\u529b\u898f\u6a21\u5927\u5c0f\u4f86\u5206\u985e\uff0c\u5c0f\u7684\u7a31\u70ba\u571f\u6728\u5305\u5de5\uff0c\u5927\u7684\u7a31\u70ba\u71df\u9020\u696d\uff1b\u571f\u5305\u591a\u662f\u5c08\u696d\u6027\u7684\u5ee0\u5546\uff0c\u5982\u57fa\u790e\u5de5\u7a0b\u7b49\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8cb3 \u3001<\/strong> <strong>\u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n<p><img loading=\"lazy\" decoding=\"async\" alt=\"\u571f\u6728\u5305\u5de5\u696d\u6d41\u7a0b\u5716.jpeg\" height=\"192\" src=\"https:\/\/pic.pimg.tw\/liuyishuan\/1648107386-2322941772-g.jpg\" width=\"627\"><img loading=\"lazy\" decoding=\"async\" src=\"blob:http:\/\/www.yishuancpa.com.tw\/36f6213f-4eb3-4dea-b935-66fc58dc6145\" width=\"15\" height=\"15\">\u200b<\/p>\n\n\n\n<p><a>\u4e00 \u3001 \u516c\u53f8\u767b\u8a18\u6d41\u7a0b<\/a><\/p>\n\n\n\n<p>(\u4e00) \u6240\u71df\u4e8b\u696d\u4ee3\u865f\u67e5\u8a62\uff1a<\/p>\n\n\n\n<p>E102011&nbsp; \u571f\u6728\u5305\u5de5\u696d<\/p>\n\n\n\n<p>(\u4e8c)&nbsp;\u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6\uff1a<\/p>\n\n\n\n<p><strong>1. \u6709\u9650\u516c\u53f8\uff1a<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp; (1) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8&nbsp;<\/p>\n\n\n\n<p>&nbsp;&nbsp; &nbsp; &nbsp;(2) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp; (3) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;(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<p>&nbsp;&nbsp; &nbsp;&nbsp;(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<p>&nbsp;&nbsp;&nbsp; &nbsp;(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<p>&nbsp; &nbsp; &nbsp;(7) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;(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<p>&nbsp; &nbsp; &nbsp;(9) \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp; (10) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd &nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;(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<p><strong>2. \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (1) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (2) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (3) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;&nbsp;(4) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (5) \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (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<p>&nbsp; &nbsp; &nbsp; (7) \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (8) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (9) \u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (10) \u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (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<p>&nbsp; &nbsp; &nbsp; (12) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd &nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; (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<p><a>\u4e8c\u3001 \u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39<\/a><\/p>\n\n\n\n<p>(\u4e00) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a<\/p>\n\n\n\n<p>\u5167\u653f\u90e8\u71df\u5efa\u7f72<\/p>\n\n\n\n<p>(\u4e8c) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a<\/p>\n\n\n\n<p>\u5404\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u653f\u5e9c\u4e4b\u5efa\u8a2d\u8655(\u5c40)<\/p>\n\n\n\n<p>(\u4e09) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n<p>1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n<p>2. \u8ca0\u8cac\u4eba<\/p>\n\n\n\n<p>(\u56db) \u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n<p>1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n<p>2.\u8ca0\u8cac\u4eba<\/p>\n\n\n\n<p>&nbsp; (\u4e94) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n<p><a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=D0070110&amp;FLNO=10\" rel=\"noreferrer noopener\" target=\"_blank\">\u71df\u9020\u696d\u6cd5\u7b2c10\u689d<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;pcode=D0070111&amp;flno=6\" rel=\"noreferrer noopener\" target=\"_blank\">\u71df\u9020\u696d\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c6\u689d<\/a><\/p>\n\n\n\n<p><a>\u4e09 \u3001 \u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :<\/a><\/p>\n\n\n\n<p><strong>(\u4e00) \u7e23\u5e02\u653f\u5e9c\u5efa\u8a2d\u8655 \u2013 \u571f\u6728\u5305\u5de5\u696d\u7c4c\u8a2d\u8a31\u53ef&nbsp;:<\/strong><\/p>\n\n\n\n<p>\u9818\u5f97\u8a31\u53ef\u8b49\u4ef6\u5f8c\uff0c\u61c9\u65bc<strong>\u516d\u500b\u6708<\/strong>\u5167\u8fa6\u59a5\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\uff1b\u5c46\u671f\u672a\u8fa6\u59a5\u8005\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6216\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u5ee2\u6b62\u5176\u8a31\u53ef\u3002\u4f46\u6709\u6b63\u7576\u7406\u7531\u8005\uff0c\u5f97\u7533\u8acb\u5ef6\u671f\u4e00\u6b21\uff0c\u4e26\u4e0d\u5f97\u8d85\u904e\u4e09\u500b\u6708\u3002\u300b<\/p>\n\n\n\n<p><strong>1. \u571f\u6728\u5305\u5de5\u696d\u8a31\u53ef\u7533\u8acb\u66f83\u4efd<\/strong><\/p>\n\n\n\n<p><strong>2. \u571f\u6728\u5305\u5de5\u696d\u8a31\u53ef\u4e4b\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6<\/strong><\/p>\n\n\n\n<p><strong>3. \u767c\u8d77\u4eba\u6216\u5408\u5925\u4eba\u59d3\u540d\u3001\u4f4f\u6240\u6216\u5c45\u6240\u3001\u5c65\u6b77\u53ca\u8a8d\u8cc7\u8b49\u660e\u6587\u4ef6<\/strong>\uff08\u4f9d\u571f\u6728\u5305\u5de5\u696d\u8a31\u53ef\u7533\u8acb\u66f8\u586b\u5beb\u9805 \u76ee\u6aa2\u9644\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\uff09<\/p>\n\n\n\n<p><strong>4. \u8ca0\u8cac\u4eba\u6700\u8fd1\u4e09\u500b\u6708\u5167\u6236\u7c4d\u8b04\u672c\u3001\u8eab\u5206\u8b49\u6216\u5176\u4ed6\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u6b63\u3001\u5f71\u672c1\u4efd<\/strong>\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\uff08\u5916\u570b\u71df\u9020\u696d\u53e6\u4f9d\u5916\u570b\u71df\u9020\u696d\u8a2d\u7acb\u767b\u8a18\u57fa\u672c\u8cc7\u6599\u5361\u6aa2\u9644\uff1b\u5916\u570b\u4eba\u70ba\u672c\u570b\u71df\u9020\u696d\u8ca0\u8cac\u4eba\u8005\uff0c\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u6bd4\u7167\u5916\u570b\u71df\u9020\u696d\u8a2d\u7acb\u767b\u8a18\u4e4b\u76f8\u95dc\u898f\u5b9a\u8fa6\u7406\uff09<\/p>\n\n\n\n<p><strong>5. \u8ca0\u8cac\u4eba\u534a\u8eab\u812b\u5e3d\u4e8c\u540b\u7167\u72477\u5f35<\/strong>\uff083\u5f35\u81ea\u884c\u9ecf\u8cbc\u65bc\u7533\u8acb\u66f8\uff0c3\u5f35\u81ea\u884c\u9ecf\u8cbc\u65bc\u8ca0\u8cac\u4eba\u5c65\u6b77\u8868\uff0c\u52691\u5f35\u6d6e\u8cbc\uff09<\/p>\n\n\n\n<p><strong>6. \u71df\u696d\u8a08\u756b<\/strong><\/p>\n\n\n\n<p><strong>7. \u571f\u6728\u5305\u5de5\u696d\u8ca0\u8cac\u4eba\u5c65\u6b77\u88683\u4efd<\/strong>\uff08\u8ca0\u8cac\u4eba\u4f9d\u571f\u6728\u5305\u5de5\u696d\u8ca0\u8cac\u4eba\u5c65\u6b77\u8868\u586b\u5beb\u9805\u76ee\u6aa2\u9644\u4e09\u5e74\u4ee5\u4e0a\u571f\u6728\u5efa\u7bc9\u5de5\u7a0b\u65bd\u5de5\u7d93\u9a57\u8b49\u660e\u6587\u4ef6\uff0c\u542b\u670d\u52d9\u8b49\u660e\u66f8\u6b63\u3001\u5f71\u672c\u54041\u4efd\uff0c\u4e26\u586b\u5177\u7d93\u6b77\u8b49\u660e\u66f8\uff09<\/p>\n\n\n\n<p><strong>8. \u71df\u696d\u5730\u5740\u623f\u5c4b\u4f7f\u7528\u57f7\u7167\u5f71\u672c\u6216\u5408\u6cd5\u623f\u5c4b\u8b49\u660e\u6587\u4ef6\u53ca\u5206\u5340\u4f7f\u7528\u8b49\u660e\u5f71\u672c\u54041\u4efd<\/strong>\uff08\u4f7f\u7528\u57f7\u7167\u5df2\u8a3b\u660e\u5206\u5340\u4f7f\u7528\u8005\u514d\u9644\uff09\uff08\u5efa\u7bc9\u7269\u4e4b\u6838\u5b9a\u4f7f\u7528\u985e\u7d44\uff0c\u4f9d\u5efa\u7bc9\u6cd5\u7b2c\u4e03\u5341\u4e09\u689d\u7b2c\u4e8c\u9805\u898f\u5b9a\uff0c\u5728\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u514d\u8fa6\u7406\u8b8a\u66f4\u4f7f\u7528\u57f7\u7167\u4e4b\u4f7f\u7528\u8b8a\u66f4\uff0c\u4f9d\u5404\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u5efa\u7bc9\u6a5f\u95dc\u4e4b\u898f\u5b9a\u8fa6\u7406\uff09<\/p>\n\n\n\n<p><strong>9. \u623f\u5c4b\u5408\u6cd5\u4f7f\u7528\u6b0a\u5229\u8b49\u660e\u6587\u4ef6\u4e4b\u6cd5\u9662\u516c\u8b49\u66f8\u54041\u4efd<\/strong>\uff08\u71df\u696d\u5730\u5740\u4e4b\u623f\u5c4b\uff0c\u5982\u4fc2\u8ca0\u8cac\u4eba\u6216\u516c\u53f8\u6240\u6709\uff0c\u514d\u9644\u623f\u5c4b\u5408\u6cd5\u4f7f\u7528\u6b0a\u5229\u8b49\u660e\u6587\u4ef6\u516c\u8b49\u66f8\uff0c\u61c9\u6aa2\u9644\u5efa\u7bc9\u6539\u826f\u7269\u767b\u8a18\u7c3f\u8b04\u672c\uff09<\/p>\n\n\n\n<p><strong>10. \u4f9d\u71df\u9020\u696d\u898f\u8cbb\u6536\u8cbb\u6a19\u6e96\u6536\u53d6\u898f\u8cbb<\/strong><\/p>\n\n\n\n<p><strong>11. \u52a0\u9644\u7d93\u6838\u51c6\u4e4b\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u540d\u7a31\u9810\u67e5\u8868<\/strong><\/p>\n\n\n\n<p><strong>(\u4e8c) \u7e23\u5e02\u653f\u5e9c\u5efa\u8a2d\u8655 \u2013 \u7533\u9818\u76f8\u95dc\u653f\u7b56 :<\/strong><\/p>\n\n\n\n<p>\u300a\u61c9\u65bc\u8fa6\u59a5\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u5f8c<strong>\u516d\u500b\u6708<\/strong>\u5167\uff0c\u6aa2\u9644\u4e0b\u5217\u6587\u4ef6\uff0c\u5411\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6216\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u71df\u9020\u696d\u767b\u8a18\u3001\u9818\u53d6\u71df\u9020\u696d\u767b\u8a18\u8b49\u66f8\u53ca\u627f\u652c\u5de5\u7a0b\u624b\u518a\uff0c\u59cb\u5f97\u71df\u696d\uff1b\u5c46\u671f\u672a\u8fa6\u59a5\u8005\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6216\u76f4\u8f44\u5e02\u3001\u7e23 \uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u5ee2\u6b62\u5176\u8a31\u53ef\u300b<\/p>\n\n\n\n<p><strong>1. \u571f\u6728\u5305\u5de5\u696d\u767b\u8a18\uff08\u8b8a\u66f4\u767b\u8a18\uff09\u7533\u8acb\u66f83\u4efd<\/strong><\/p>\n\n\n\n<p><strong>2. \u5370\u6a21\u7d191\u4efd<\/strong><\/p>\n\n\n\n<p><strong>3. \u8ca0\u8cac\u4eba\u6700\u8fd1\u4e09\u500b\u6708\u5167\u6236\u7c4d\u8b04\u672c\u3001\u8eab\u5206\u8b49\u6216\u5176\u4ed6\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u6b63\u3001\u5f71\u672c1\u4efd<\/strong>\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\uff08\u5916\u570b\u71df\u9020\u696d\u53e6\u4f9d\u5916\u570b\u71df\u9020\u696d\u8a2d\u7acb\u767b\u8a18\u57fa\u672c\u8cc7\u6599\u5361\u6aa2\u9644\uff1b\u5916\u570b\u4eba\u70ba\u672c\u570b\u71df\u9020\u696d\u8ca0\u8cac\u4eba\u8005\uff0c\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u6bd4\u7167\u5916\u570b\u71df\u9020\u696d\u8a2d\u7acb\u767b\u8a18\u4e4b\u76f8\u95dc\u898f\u5b9a\u8fa6\u7406\uff09<\/p>\n\n\n\n<p><strong>4. \u8ca0\u8cac\u4eba\u534a\u8eab\u812b\u5e3d\u4e8c\u540b\u7167\u72477\u5f35<\/strong>\uff083\u5f35\u81ea\u884c\u9ecf\u8cbc\u65bc\u7533\u8acb\u66f8\uff0c3\u5f35\u81ea\u884c\u9ecf\u8cbc\u65bc\u8ca0\u8cac\u4eba\u5c65\u6b77\u8868\uff0c\u52691\u5f35\u6d6e\u8cbc\uff09<\/p>\n\n\n\n<p><strong>5. \u571f\u6728\u5305\u5de5\u696d\u8ca0\u8cac\u4eba\u5c65\u6b77\u88683\u4efd<\/strong>\uff08\u8ca0\u8cac\u4eba\u4f9d\u571f\u6728\u5305\u5de5\u696d\u8ca0\u8cac\u4eba\u5c65\u6b77\u8868\u586b\u5beb\u9805\u76ee\u6aa2\u9644\u4e09\u5e74\u4ee5\u4e0a\u571f\u6728\u5efa\u7bc9\u5de5\u7a0b\u65bd\u5de5\u7d93\u9a57\u8b49\u660e\u6587\u4ef6\uff0c\u542b\u670d\u52d9\u8b49\u660e\u66f8\u6b63\u3001\u5f71\u672c\u54041\u4efd\uff0c\u4e26\u586b\u5177\u7d93\u6b77\u8b49\u660e\u66f8\uff09<\/p>\n\n\n\n<p><strong>6. \u71df\u696d\u5730\u5740\u623f\u5c4b\u4f7f\u7528\u57f7\u7167\u5f71\u672c\u6216\u5408\u6cd5\u623f\u5c4b\u8b49\u660e\u6587\u4ef6\u53ca\u5206\u5340\u4f7f\u7528\u8b49\u660e\u5f71\u672c\u54041\u4efd<\/strong>\uff08\u4f7f\u7528\u57f7\u7167\u5df2\u8a3b\u660e\u5206\u5340\u4f7f\u7528\u8005\u514d\u9644\uff09\uff08\u5efa\u7bc9\u7269\u4e4b\u6838\u5b9a\u4f7f\u7528\u985e\u7d44\uff0c\u4f9d\u5efa\u7bc9\u6cd5\u7b2c\u4e03\u5341\u4e09\u689d\u7b2c\u4e8c\u9805\u898f\u5b9a\uff0c\u5728\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u514d\u8fa6\u7406\u8b8a\u66f4\u4f7f\u7528\u57f7\u7167\u4e4b\u4f7f\u7528\u8b8a\u66f4\uff0c\u4f9d\u5404\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u5efa\u7bc9\u6a5f\u95dc\u4e4b\u898f\u5b9a\u8fa6\u7406\uff09<\/p>\n\n\n\n<p><strong>7. \u623f\u5c4b\u5408\u6cd5\u4f7f\u7528\u6b0a\u5229\u8b49\u660e\u6587\u4ef6\u4e4b\u6cd5\u9662\u516c\u8b49\u66f8\u54041\u4efd<\/strong>\uff08\u71df\u696d\u5730\u5740\u4e4b\u623f\u5c4b\uff0c\u5982\u4fc2\u8ca0\u8cac\u4eba\u6216\u516c\u53f8\u6240\u6709\uff0c\u514d\u9644\u623f\u5c4b\u5408\u6cd5\u4f7f\u7528\u6b0a\u5229\u8b49\u660e\u6587\u4ef6\u516c\u8b49\u66f8\uff0c\u61c9\u6aa2\u9644\u5efa\u7bc9\u6539\u826f\u7269\u767b\u8a18\u7c3f\u8b04\u672c\uff09\uff08\u82e5\u623f\u5c4b\u975e\u8ca0\u8cac\u4eba\u6216\u516c\u53f8\u6240\u6709\uff0c\u9808\u8fa6\u7406\u623f\u5c4b\u79df\u8cc3\u516c\u8b49\uff09<\/p>\n\n\n\n<p><strong>8. \u516c\u53f8\u6216\u5546\u696d\u4e3b\u7ba1\u6a5f\u95dc\u6838\u767c\u4e4b\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u6b63\u3001\u5f71\u672c\u54041\u4efd<\/strong><\/p>\n\n\n\n<p><strong>9. \u571f\u6728\u5305\u5de5\u696d\u4e0d\u52d5\u7522\u5730\u9ede\u53ca\u50f9\u503c\u88683\u4efd<\/strong><\/p>\n\n\n\n<p><strong>10. \u4e0d\u52d5\u7522\u70ba\u571f\u5730\u8005\uff0c\u6aa2\u9644\u6700\u8fd1\u4e00\u500b\u6708\u5730\u653f\u6a5f\u95dc\u6838\u767c\u4e4b\u571f\u5730\u767b\u8a18\u8b04\u672c<\/strong>\uff08\u5168\u90e82\u4efd\uff0c\u8a72\u571f\u5730\u4f4d\u65bc\u975e\u90fd\u5e02\u571f\u5730\u6642\uff0c\u5176\u5730\u50f9\u4ee5\u5730\u653f\u6a5f\u95dc\u51fa\u5177\u4e4b\u5730\u50f9\u8b49\u660e\u8cc7\u6599\u70ba\u6e96\uff0c\u4e26\u7686\u61c9\u6aa2\u9644\u7576\u5730\u4e3b\u7ba1\u6a5f\u95dc\u51fa\u5177\u4e4b\u672a\u6d89\u53ca\u79c1\u8a2d\u5df7\u9053\u53ca\u65e2\u6210\u5df7\u9053\u4e4b\u8b49\u660e\u6587\u4ef6\uff09<\/p>\n\n\n\n<p><strong>11. \u4e0d\u52d5\u7522\u70ba\u623f\u5c4b\u8005\uff0c\u6aa2\u9644\u6700\u8fd1\u4e00\u500b\u6708\u5efa\u7bc9\u6539\u826f\u7269\u767b\u8a18\u8b04\u672c\uff08\u5168\u90e82\u4efd\uff09\u53ca\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u8ab2\u7a05\u73fe\u503c\u4e4b\u8b49\u660e<\/strong><\/p>\n\n\n\n<p><strong>12. \u571f\u6728\u5305\u5de5\u696d\u6a5f\u68b0\u66a8\u5de5\u7a0b\u5668\u5177\u50f9\u503c\u88683\u4efd<\/strong><\/p>\n\n\n\n<p><strong>13. \u6700\u8fd1\u4e09\u500b\u6708\u5167\u5177\u6709\u52d5\u7522\u3001\u6a5f\u5177\u8a2d\u5099\u9451\u5b9a\u696d\u52d9\u9805\u76ee\u516c\u8b49\u696d\u6216\u5de5\u5546\u5fb5\u4fe1\u670d\u52d9\u696d\u4e4b\u9451\u50f9\u8b49\u660e\u6587\u4ef6\u6b63\u672c1\u4efd\uff0c\u4f46\u5c6c\u51fa\u5ee0\u4e09\u5e74\u5167\u4e4b\u65b0\u54c1\u8005\uff0c\u5176\u50f9\u503c\u5f97\u4ee5\u51fa\u552e\u5ee0\u5546\u958b\u5177\u4e4b\u6536\u64da\u6216\u7d71\u4e00\u767c\u7968\u8a8d\u5b9a\u4e4b<\/strong><\/p>\n\n\n\n<p><strong>14. \u6700\u8fd1\u4e09\u500b\u6708\u5167\u65bd\u5de5\u6a5f\u68b0\u8a2d\u5099\u4e4b\u6cd5\u9662\u7522\u6b0a\u8b49\u660e\u516c\u8b49\u66f8\u6b63\u672c1\u4efd<\/strong><\/p>\n\n\n\n<p><strong>15. \u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u4e3b\u7ba1\u6a5f\u95dc\u51fa\u5177\u4e4b\u6284\u9304\u8cc7\u672c\u5f62\u6210\u6587\u4ef6<\/strong><\/p>\n\n\n\n<p><strong>16. \u4f9d\u71df\u9020\u696d\u898f\u8cbb\u6536\u8cbb\u6a19\u6e96\u6536\u53d6\u898f\u8cbb<\/strong><\/p>\n\n\n\n<p><strong>\u5099\u8a3b :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u8cc7\u672c\u984d\u4ee5\u516c\u53f8\u4e3b\u7ba1\u6a5f\u95dc\u6838\u767c\u4e4b\u8b49\u660e\u6587\u4ef6\u767b\u8f09\u4e4b\u8cc7\u672c\u984d\u8a8d\u5b9a\uff0c\u8cc7\u672c\u984d\u5168\u70ba\u73fe\u91d1\u8005\u514d\u96449-15\u7b49\u9805\u6587\u4ef6\uff0c\u7533\u9818\u8b49\u518a\u6642\u8ca0\u8cac\u4eba\u8acb\u651c\u5e36\u8eab\u5206\u8b49\u6216\u5176\u4ed6\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u89aa\u8d74\u767b\u8a18\u6a5f\u95dc\u7c3d\u540d<\/li><\/ul>\n\n\n\n<p><strong>(\u4e09) \u52a0\u5165\u571f\u6728\u5305\u5de5\u696d\u5546\u696d\u540c\u696d\u516c\u6703<\/strong>\uff0c\u4e26\u5c07\u52a0\u5165\u8cc7\u6599\u50b3\u7d66\u516c\u53f8\u6240\u5728\u5730\u653f\u5e9c\u5de5\u52d9\u5c40<\/p>\n\n\n\n<p><a>\u56db \u3001 \u6700\u4f4e\u8cc7\u672c\u984d :<\/a><\/p>\n\n\n\n<p>\u65b0\u81fa\u5e63100\u842c\u4ee5\u4e0a<\/p>\n\n\n\n<p><a>\u4e94 \u3001 \u8ca0\u8cac\u4eba\u5fc5\u9808\u7b26\u5408\u689d\u4ef6 :<\/a><\/p>\n\n\n\n<p>(\u4e00)&nbsp;\u61c9\u5177\u5099\u6709\u4e09\u5e74\u4ee5\u4e0a\u571f\u6728\u5efa\u7bc9\u5de5\u7a0b\u65bd\u5de5\u7d93\u9a57<\/p>\n\n\n\n<p>1. \u8ca0\u8cac\u4eba\u52de\u4fdd\u6295\u4fdd\u8cc7\u6599(\u6295\u4fdd\u91d1\u984d\u8981\u5927\u65bc\u6700\u4f4e\u85aa\u8cc7)<\/p>\n\n\n\n<p>2. \u8ca0\u8cac\u4eba\u6240\u5f97\u6e05\u55ae\u6216\u85aa\u8cc7\u6263\u7e73\u6191\u55ae(\u85aa\u8cc7\u91d1\u984d\u4e0d\u80fd\u592a\u4f4e)<\/p>\n\n\n\n<p>3. \u8ca0\u8cac\u4eba-\u7d93\u6b77\u8b49\u660e\u66f8(\u9808\u5148\u8fa6\u7406\u8a8d\u8b49)&nbsp;<\/p>\n\n\n\n<p>4. \u8ca0\u8cac\u4eba-\u670d\u52d9\u8b49\u660e\u66f8(\u7531\u4e4b\u524d\u670d\u52d9\u6eff\u4e09\u5e74\u4e4b\u516c\u53f8\u958b\u7acb)<\/p>\n\n\n\n<p>5. \u8ca0\u8cac\u4eba\u534a\u8eab\u812b\u5e3d2\u540b\u76f8\u724718\u5f35<\/p>\n\n\n\n<p>(\u4e8c) \u8ca0\u8cac\u4eba\u4e0d\u5f97\u70ba\u5176\u4ed6\u71df\u9020\u696d\u4e4b\u8ca0\u8cac\u4eba\u3001\u5c08\u4efb\u5de5\u7a0b\u4eba\u54e1\u6216\u5de5\u5730\u4e3b\u4efb<\/p>\n\n\n\n<p>(\u4e09) \u8cc7\u672c\u984d100\u842c\u4ee5\u4e0a<\/p>\n\n\n\n<p>(\u56db) \u767b\u8a18\u5730\u5740\u5fc5\u9808\u80fd\u7576\u8fa6\u516c\u5ba4\u4f7f\u7528<\/p>\n\n\n\n<p>(\u4e94) \u8ca0\u8cac\u4eba\u8cc7\u683c\u8acb\u5148\u884c\u78ba\u5b9a\uff0c\u53ef\u50b3\u771f\u6216\u73fe\u5834\u5148\u5411\u5404\u7e23\u5e02\u653f\u5e9c\u627f\u8fa6\u4eba\u54e1\u8a62\u554f\u8ca0\u8cac\u4eba\u8cc7\u683c\u662f\u5426\u7b26\u5408\uff0c\u8acb\u5148\u586b\u5beb\u4ee5\u4e0b\u8cc7\u6599 :<\/p>\n\n\n\n<p>1. \u7d93\u6b77\u8b49\u660e\u66f8<\/p>\n\n\n\n<p>2. \u670d\u52d9\u8b49\u660e\u66f8<\/p>\n\n\n\n<p>3. \u52de\u4fdd\u52a0\u4fdd\u8cc7\u6599<\/p>\n\n\n\n<p>(\u516d) \u6ce8\u610f\u4e8b\u9805 :<\/p>\n\n\n\n<p>&nbsp; &nbsp;1. \u6240\u6709\u8b49\u660e\u8cc7\u6599\u4e00\u500b\u6708\u5167\u6709\u6548\uff0c\u8d85\u904e\u8981\u91cd\u7533\u8acb<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;2. \u6240\u6709\u6b63\u672c\u90fd\u8981\u5e36\u53bb\u6838\u5c0d<\/p>\n\n\n\n<p>&nbsp;&nbsp; 3. \u516c\u53f8\u5927\u5c0f\u7ae0\uff0c\u7167\u7247\u8981\u5e36\u53bb<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;4. \u9001\u4ef6\u5b8c\u6210\u5f8c\u8acb\u8ca0\u8cac\u4eba\u53bb\u7c3d\u5b57\uff0c\u9700\u8981\u5e36\u8eab\u4efd\u8b49\u6b63\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;5.&nbsp;\u627f\u8fa6\u55ae\u4f4d\u5de5\u52d9\u5c40\u6ac3\u53f0\u7c3d\u5b57<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;6. \u5982\u975e\u516c\u53f8\u7d44\u7e54\u571f\u6728\u5305\u5de5\u696d\u767b\u8a18\uff0c\u5404\u8a72\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u653f\u5e9c\u5f97\u5c31\u7c4c\u8a2d\u8a31\u53ef\u767b\u8a18\u3001\u5546\u696d\u767b\u8a18\u53ca\u7533\u9818\u8b49\u518a\u5168\u7a0b\u624b\u7e8c\u8a02\u5b9a\u7c21\u5316\u898f\u5b9a\uff0c\u4e00\u6b21\u7533\u9818\u8b49\u518a\u3002<\/p>\n\n\n\n<p>&nbsp; &nbsp;7. \u5982\u4e00\u6b21\u7533\u8acb\u4e8c\u9805\u4ee5\u4e0a\u767b\u8a18\uff0c\u53ef\u5c31\u6aa2\u9644\u66f8\u4ef6\u8aaa\u660e\u91cd\u758a\u90e8\u5206\u53ea\u9644\u4e00\u9805\uff0c\u60df\u4ecd\u61c9\u5206\u5225\u4f9d\u71df\u9020\u696d\u898f\u8cbb\u6536\u8cbb \u6a19\u6e96\u6536\u53d6\u898f\u8cbb\u3002<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;8. \u571f\u6728\u5305\u5de5\u696d\u65bc\u539f\u767b\u8a18\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u5730\u5340\u4ee5\u5916\uff0c\u8d8a\u5340\u71df\u696d\u8005\uff0c\u4ee5\u5176\u6bd7\u9130\u4e4b\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u70ba\u9650\u3002<br>\u524d\u9805\u8d8a\u5340\u71df\u696d\u8005\uff0c\u81fa\u5317\u5e02\u3001\u57fa\u9686\u5e02\u3001\u65b0\u7af9\u5e02\u53ca\u5609\u7fa9\u5e02\uff0c\u6bd4\u7167\u5176\u6240\u6bd7\u9130\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\uff1b\u6f8e\u6e56\u7e23\u3001\u91d1\u9580\u7e23\u6bd4\u7167\u9ad8\u96c4\u5e02\uff0c\u9023\u6c5f\u7e23\u6bd4\u7167\u57fa\u9686\u5e02\u3002<\/p>\n\n\n\n<p><a>\u516d \u3001 \u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/a><\/p>\n\n\n\n<p>\u53ef\u4ee5\uff0c\u7368\u8cc7\u6216\u5408\u5925\u8005\uff0c\u61c9\u4ee5\u300cXXX\u571f\u6728\u5305\u5de5\u696d\u300d\u70ba\u5176\u540d\u7a31\uff0c\u82e5\u4ee5\u516c\u53f8\u7d44\u7e54\u8005\uff0c\u61c9\u4ee5\u300cXXX\u571f\u6728\u5305\u5de5\u696d\u80a1\u4efd\u6709\u9650\u516c\u53f8\u300d\u70ba\u540d\u7a31\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u53c3 \u3001\u7a05\u52d9\u7533\u5831<\/strong><\/h2>\n\n\n\n<p><a>\u4e00\u3001\u76f8\u95dc\u884c\u696d\u4ee3\u865f\u8207\u6210\u672c\u7387\u5206\u6790<\/a><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td>110\u5e74\u5ea6\u6a19\u6e96\u4ee3\u865f<\/td><td>\u5c0f\u696d\u5225<\/td><td>\u64f4\u5927\u66f8\u5be9 \u7d14\u76ca\u7387<\/td><td>\u6240\u5f97\u984d<br>\u6a19\u6e96<\/td><td>\u540c\u696d\u5229\u6f64\u6a19\u6e96<\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td><\/td><td>\u6bdb\u5229\u7387<\/td><td>\u8cbb\u7528\u7387<\/td><td>\u6de8\u5229\u7387<\/td><\/tr><tr><td><\/td><td>\u5176\u4ed6\u571f\u6728<br>\u5de5\u7a0b\u696d<\/td><td><\/td><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><tr><td>4200- -99<\/td><td>\u672a\u5206\u985e\u5176\u4ed6\u571f\u6728\u5de5\u7a0b<\/td><td>7<\/td><td>8<\/td><td>19<\/td><td>10<\/td><td>9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8086 \u3001 \u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>\u4e00\u3001\u5305\u4f5c\u696d\u61c9\u4f9d\u5de5\u7a0b\u5408\u7d04\u6240\u8f09\u6bcf\u671f\u61c9\u6536\u50f9\u6b3e\u6642\u958b\u7acb\u7d71\u4e00\u767c\u7968<\/strong><\/p><\/blockquote>\n\n\n\n<p>\u51e1\u627f\u5305\u571f\u6728\u5efa\u7bc9\u5de5\u7a0b\u3001\u6c34\u96fb\u7164\u6c23\u88dd\u7f6e\u5de5\u7a0b\u53ca\u5efa\u7bc9\u7269\u4e4b\u6cb9\u6f06\u7c89\u5237\u5de5\u7a0b\uff0c\u800c\u4ee5\u81ea\u5099\u4e4b\u6750\u6599\u6216\u7531\u51fa\u5305\u4eba\u4f5c\u50f9\u4f9b\u552e\u6750\u6599\u65bd\u5de5\u8005\u4e4b\u71df\u696d\u7a31\u4e4b\u70ba\u5305\u4f5c\u696d\uff0c\u5305\u62ec\u71df\u9020\u696d\u3001\u5efa\u7bc9\u696d\u3001\u571f\u6728\u5305\u4f5c\u696d\u3001\u8def\u9762\u92ea\u8a2d\u696d\u3001\u947f\u4e95\u696d\u3001\u6c34\u96fb\u5de5\u7a0b\u696d\u3001\u6cb9\u6f06\u627f\u5305\u696d\u7b49\u3002\u5305\u4f5c\u696d\u9664\u65bc\u6536\u53d6\u9810\u6536\u5de5\u7a0b\u6b3e\u6642\u61c9\u5148\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c\u9918\u5404\u671f\u5de5\u7a0b\u6b3e\u5247\u61c9\u6309\u5de5\u7a0b\u5408\u7d04\u6240\u8f09\u6bcf\u671f\u61c9\u6536\u50f9\u6b3e\u6642\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff1b\u5404\u671f\u5de5\u7a0b\u6b3e\u61c9\u958b\u7acb\u7d71\u4e00\u767c\u7968\u4e4b\u6642\uff0c\u4e0d\u53ef\u56e0\u8cb7\u53d7\u4eba\u672a\u4ed8\u6b3e\u800c\u672a\u958b\u7acb\uff0c\u4ee5\u514d\u906d\u88dc\u7a05\u8ad6\u7f70\u3002<\/p>\n\n\n\n<p>\u570b\u7a05\u5c40\u8aaa\u660e\uff0c\u7532\u516c\u53f8101\u5e74\u9593\u627f\u652c\u4e59\u516c\u53f8\u4e4b\u65b0\u5efa\u5de5\u7a0b\uff0c\u5de5\u7a0b\u5408\u7d04\u7d04\u5b9a\u65bc\u65bd\u4f5c\u5b8c\u5de5\u4e14\u9a57\u6536\u5408\u683c2\u500b\u6708\u5f8c\uff0c\u4e59\u516c\u53f8\u652f\u4ed8\u5de5\u7a0b\u7e3d\u50f910%\u9a57\u6536\u6b3e\uff0c\u4e59\u516c\u53f8\u56e0\u8ca1\u52d9\u72c0\u6cc1\u4e0d\u4f73\uff0c\u65bc\u8a72\u9805\u5de5\u7a0b\u5b8c\u5de5\u9a57\u6536\u5408\u683c\u6578\u500b\u6708\uff0c\u4ecd\u9072\u672a\u7d66\u4ed8\u5de5\u7a0b\u6b3e\u4e88\u7532\u516c\u53f8\uff0c\u7532\u516c\u53f8\u4ee5\u672a\u6536\u53d6\u4e59\u516c\u53f8\u5de5\u7a0b\u9a57\u6536\u6b3e\u70ba\u7531\u800c\u672a\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c\u6848\u7d93\u7a3d\u5fb5\u6a5f\u95dc\u67e5\u7372\u5f8c\uff0c\u9664\u8ffd\u7e73\u71df\u696d\u7a05\u6b3e20\u9918\u842c\u5143\u5916\uff0c\u4e26\u4f9d\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c44\u689d\u53ca\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\uff08\u4e0b\u7a31\u71df\u696d\u7a05\u6cd5\uff09\u7b2c51\u689d\u898f\u5b9a\u64c7\u4e00\u5f9e\u91cd\u8655\u7f70\u3002<\/p>\n\n\n\n<p>\u570b\u7a05\u5c40\u9032\u4e00\u6b65\u8aaa\u660e\uff0c\u5305\u4f5c\u696d\u71df\u696d\u4eba\u5df2\u4f9d\u5de5\u7a0b\u5408\u7d04\u7d04\u5b9a\u6bcf\u671f\u61c9\u6536\u50f9\u6b3e\u6642\u958b\u7acb\u7d71\u4e00\u767c\u7968\u53ca\u5831\u7e73\u71df\u696d\u7a05\u5f8c\uff0c\u56e0\u8cb7\u53d7\u4eba\u5012\u9589\u3001\u9003\u533f\u3001\u91cd\u6574\u3001\u548c\u89e3\u6216\u7834\u7522\u4e4b\u5ba3\u544a\u6216\u5176\u4ed6\u539f\u56e0\uff0c\u81f4\u61c9\u6536\u6b3e\u4e4b\u4e00\u90e8\u6216\u5168\u90e8\u4e0d\u80fd\u6536\u56de\uff1b\u6216\u56e0\u8a72\u61c9\u6536\u6b3e\u6709\u903e\u671f2\u5e74\uff0c\u7d93\u71df\u696d\u4eba\u50ac\u6536\u672a\u80fd\u6536\u53d6\u8005\uff0c\u5305\u4f5c\u696d\u71df\u696d\u4eba\u53ef\u65bc\u4e8b\u5be6\u767c\u751f\u4e26\u5df2\u53d6\u5177\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\u6216\u65bc\u8a72\u61c9\u6536\u6b3e\u903e\u671f\u5c46\u6eff2\u5e74\u4e4b\u7fcc\u65e5\u8d77\u7b9710\u5e74\u5167\uff0c\u4f9d\u300c\u8ca1\u653f\u90e8\u5404\u5730\u5340\u570b\u7a05\u5c40\u53d7\u7406\u5305\u4f5c\u696d\u71df\u696d\u4eba\u56e0\u8cb7\u53d7\u4eba\u4e8b\u7531\u7121\u6cd5\u6536\u56de\u50f9\u6b3e\u7533\u8acb\u9000\u9084\u71df\u696d\u7a05\u6216\u7559\u62b5\u61c9\u7d0d\u71df\u696d\u7a05\u4f5c\u696d\u8981\u9ede\u300d\u898f\u5b9a\uff0c\u586b\u5177\u76f8\u95dc\u66f8\u8868\u4e26\u6aa2\u9644\u8b49\u660e\u6587\u4ef6\uff0c\u5411\u6240\u8f44\u570b\u7a05\u5c40\u5206\u5c40\u3001\u7a3d\u5fb5\u6240\u7533\u8acb\u5c07\u6ea2\u7e73\u71df\u696d\u7a05\u9000\u9084\u6216\u62b5\u3002<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;\u767c\u5e03\u65e5\u671f : \u9ad8\u96c4\u570b\u7a05\u5c40 2017.08.30<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>\u4e8c\u3001\u56e0\u61c9\u5de5\u7a0b\u7269\u50f9\u8abf\u6f32\uff0c\u4fee\u6b63\u571f\u6728\u5305\u5de5\u627f\u652c\u5c08\u696d\u5de5\u9805\u91d1\u984d&nbsp;&nbsp;<\/strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;<\/strong><\/p><\/blockquote>\n\n\n\n<p>\u5167\u653f\u90e8\u65bc109\u5e747\u67087\u65e5\u516c\u544a\u4e4b\u300c\u71df\u9020\u696d\u627f\u652c\u5de5\u7a0b\u9020\u50f9\u9650\u984d\u5de5\u7a0b\u898f\u6a21\u7bc4\u570d\u7533\u5831\u6de8\u503c\u53ca\u4e00\u5b9a\u671f\u9593\u627f\u652c\u7e3d\u984d\u8a8d\u5b9a\u8fa6\u6cd5\u300d\u7b2c3\u689d\u4fee\u6b63\u6848\uff0c\u4fc2\u4f9d\u8fd110\u5e74\u71df\u9020\u5de5\u7a0b\u7269\u50f9\u7e3d\u6307\u6578\u8abf\u5347\u5e45\u5ea6\uff08\u7d0420%\uff09\uff0c\u6aa2\u8a0e\u571f\u6728\u5305\u5de5\u696d\u5f97\u81ea\u884c\u627f\u652c\u5c0f\u578b\u7d9c\u5408\u71df\u7e55\u5de5\u7a0b\u9020\u50f9\u9650\u984d\u5167\u4e4b\u500b\u5225\u5c08\u696d\u5de5\u7a0b\u9805\u76ee\u91d1\u984d\uff1b\u672c\u6b21\u689d\u6587\u4fee\u6b63\u5f8c\uff0c\u4ee5\u571f\u6728\u5305\u5de5\u696d\u627f\u652c\u5de5\u7a0b\u542b\u6709\u5ead\u5712\u666f\u89c0\u5de5\u7a0b\u9805\u76ee\u70ba\u4f8b\uff0c\u5f97\u81ea\u884c\u65bd\u4f5c\u4e4b\u91d1\u984d\u81ea\u65b0\u81fa\u5e63200\u842c\u589e\u81f3\u65b0\u81fa\u5e63240\u842c\u5143\u3002<br>\u4fee\u6b63\u5f8c\u5c08\u696d\u5de5\u9805\u91d1\u984d\u9069\u7528 \u61c9\u914d\u5408\u589e\u8cc7\u671f\u7a0b\u8fa6\u7406 \u3002&nbsp;<br>\u71df\u5efa\u7f72\u8aaa\u660e\uff0c\u672c\u6b21\u4fee\u6b63\u571f\u6728\u5305\u5de5\u696d\u5f97\u81ea\u884c\u627f\u652c\u5c0f\u578b\u7d9c\u5408\u71df\u7e55\u5de5\u7a0b\u9020\u50f9\u9650\u984d\u4e4b\u5404\u5c08\u696d\u5de5\u7a0b\u9805\u76ee\u91d1\u984d\uff0c\u571f\u6728\u5305\u5de5\u696d\u61c9\u4f9d\u672c\u8fa6\u6cd5\u7b2c4\u689d\u4e4b1\u898f\u5b9a\u8fa6\u7406\u8cc7\u672c\u984d\u589e\u8cc7\u5f8c\uff0c\u59cb\u5f97\u9069\u7528\u524d\u958b\u4fee\u6b63\u5f8c\u689d\u6587 \u3002&nbsp;<strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/strong>\u767c\u5e03\u65e5\u671f : \u5167\u653f\u90e8\u71df\u5efa\u7f72 2020.07.11.22<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4f0d\u00a0\u3001\u8cc7\u6599\u4f86\u6e90\uff1a<\/strong><\/h2>\n\n\n\n<p>\u4e00\u3001\u71df\u5efa\u696d\u6703\u8a08\u66a8\u7a05\u52d9\u8655\u7406(\u4e8c)108\u5e74\u4fee\u8a02\u7248\/ \u8a31\u5d07\u6e90\u3001\u5f35\u6587\u79c0\u7de8\u8457<\/p>\n\n\n\n<p>\u4e8c\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u516c\u53f8\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n<p>\u4e09\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u5546\u696d\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n<p>\u56db\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<p>\u4e94\u3001\u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u5546\u5de5\u767b\u8a18\u516c\u793a\u8cc7\u6599\u67e5\u8a62\u670d\u52d9<\/p>\n\n\n\n<p>\u516d\u3001\u5167\u653f\u90e8\u71df\u5efa\u7f72<\/p>\n\n\n\n<p>\u4e03\u3001\u81fa\u5317\u5e02\u653f\u5e9c\u5e02\u6c11\u670d\u52d9\u5927\u5e73\u53f0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u200b \u58f9\u3001\u7c21\u4ecb \u51e1\u5f9e\u4e8b &hellip; <a href=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1623\">\u95b1\u8b80\u5168\u6587 <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1623","post","type-post","status-publish","format-standard","hentry","category-12"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1623"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1623\/revisions"}],"predecessor-version":[{"id":1624,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1623\/revisions\/1624"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1623"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}