{"id":718,"date":"2022-03-07T14:30:43","date_gmt":"2022-03-07T06:30:43","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=718"},"modified":"2023-06-20T17:42:51","modified_gmt":"2023-06-20T09:42:51","slug":"%e4%ba%ba%e5%8a%9b%e4%bb%b2%e4%bb%8b%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=718","title":{"rendered":"\u4eba\u529b\u4ef2\u4ecb\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u6700\u767c\u71d2\u65b0\u805e\uff1a\u89e3\u7f3a\u5de5\u5371\u6a5f\u20264\u7522\u696d\u9b06\u7d81 \u589e2.8\u842c\u79fb\u5de5<\/h2>\n\n\n\n

2023-05-24 05:20\u00a0\u806f\u5408\u5831\uff0f \u8a18\u8005\u9673\u5b9b\u831c<\/a>\uff0f\u53f0\u5317\u5831\u5c0e<\/p>\n\n\n\n

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

\u89e3\u6c7a\u7f3a\u5de5\u5371\u6a5f\uff0c\u52de\u52d5\u90e8<\/strong><\/a>\u6628\u9810\u544a\u8abf\u6574\u8058\u50f1\u79fb\u5de5<\/strong><\/a>\u8cc7\u683c\uff0c\u64ec\u653e\u5bec\u5305\u62ec\u88fd\u9020\u696d\u3001\u71df\u9020\u696d\u3001\u8fb2\u696d\u4ee5\u53ca\u6a5f\u69cb\u770b\u8b77<\/strong><\/a>\u7b49\u56db\u5927\u7522\u696d\u79fb\u5de5\uff0c\u4f30\u589e\u5169\u9ede\u516b\u842c\u540d\u79fb\u5de5\uff0c\u5176\u4e2d\u71df\u9020\u696d\u7684\u6c11\u9593\u5de5\u7a0b\u3001\u8fb2\u696d\u4e2d\u7684\u6797\u696d\u66f4\u662f\u9996\u6b21\u958b\u653e\u79fb\u5de5\uff0c\u6a5f\u69cb\u770b\u8b77\u5de5\u5247\u6539\u4ee5\u8a31\u53ef\u5e8a\u4f4d\u6578\u6838\u7d66\u540d\u984d\uff0c\u589e\u52a0\u63a1\u8a08\u8b77\u7406\u4eba\u54e1\u4f75\u540c\u672c\u570b\u770b\u8b77\u4eba\u529b\uff0c\u76fc\u7de9\u89e3\u570b\u5167\u9577\u7167\u58d3\u529b\u3002\u65b0\u6cd5\u9810\u544a\u671f\u4e03\u5929\uff0c\u662f\u5e0c\u671b\u76e1\u5feb\u7b26\u5408\u6c11\u773e\u9700\u6c42\uff0c\u6700\u5feb\u53ef\u65bc\u516d\u6708\u4e2d\u65ec\u63a8\u52d5\u3002<\/p>\n\n\n\n

\u7531\u65bc\u6b64\u6b21\u9996\u5ea6\u958b\u653e\u71df\u9020\u696d\u7684\u6c11\u9593\u5de5\u7a0b\u8058\u50f1\u79fb\u5de5\uff0c\u52de\u52d5\u529b\u767c\u5c55\u7f72\u526f\u7f72\u9577\u8cf4\u5bb6\u4ec1\u8868\u793a\uff0c\u73fe\u884c\u71df\u9020\u696d\u50c5\u958b\u653e\u516c\u5171\u5de5\u7a0b\u548c\u6c11\u9593\u91cd\u5927\u6295\u8cc7\u8208\u5efa\u5de5\u7a0b\u5c08\u6848\u8058\u50f1\u79fb\u5de5\uff0c\u4e14\u8058\u671f\u914d\u5408\u5de5\u7a0b\u5de5\u671f\uff0c\u7121\u6cd5\u9577\u671f\u7559\u7528\u3001\u57f9\u990a\u9ad8\u968e\u4eba\u624d\uff0c\u8003\u91cf\u71df\u9020\u696d\u7684\u706b\u8eca\u982d\u7522\u696d\u7279\u6027\uff0c\u898f\u756b\u7532\u3001\u4e59\u3001\u4e19\u7d1a\u7d9c\u5408\u71df\u9020\u696d\u3001\u5c08\u696d\u71df\u9020\u696d\u53ca\u571f\u6728\u5305\u5de5\u696d\uff0c\u7b26\u5408\u8fd1\u4e09\u5e74\u627f\u652c\u6848\u4ef6\u91cf\u53ca\u8058\u50f1\u672c\u570b\u52de\u5de5\u4eba\u6578\u9580\u6abb\uff0c\u5f97\u4ee5\u767e\u5206\u4e4b\u5345\u6bd4\u7387\u8058\u50f1\u79fb\u5de5\u3002<\/p>\n\n\n\n

\u8cf4\u5bb6\u4ec1\u8aaa\uff0c\u521d\u671f\u5148\u958b\u653e\u7e3d\u984d\u516b\u5343\u540d\uff0c\u672a\u4f86\u53ef\u8996\u9700\u8981\u958b\u653e\u81f3\u4e00\u9ede\u4e94\u842c\u540d\uff0c\u7531\u5167\u653f\u90e8\u71df\u5efa\u7f72\u5206\u914d\u540d\u984d\u53ca\u521d\u5be9\u8a8d\u5b9a\u696d\u8005\u7533\u8acb\u8cc7\u683c\u3002<\/p>\n\n\n\n

10\u4eba\u4ee5\u4e0b\u5c0f\u578b\u8fb2\u696d \u8abf\u9ad8\u6838\u914d\u6bd4<\/h2>\n\n\n\n

\u81f3\u65bc\u53f0\u7063\u8fb2\u6751\u4eba\u529b\u56b4\u91cd\u4e0d\u8db3\uff0c\u8fb2\u59d4\u6703\u5148\u524d\u5df2\u63d0\u9ad8\u8fb2\u696d\u79fb\u5de5\u7e3d\u984d\u81f3\u4e00\u9ede\u4e8c\u842c\u4eba\uff0c\u53d7\u9650\u5c0f\u8fb2\u4eba\u6578\u5c11\uff0c\u82e5\u4f9d\u64da\u539f\u6709\u7684\u4e09\u6210\u4e94\u79fb\u5de5\u6bd4\u7387\uff0c\u4eba\u529b\u4ecd\u7136\u4e0d\u8db3\u3002\u8cf4\u5bb6\u4ec1\u8868\u793a\uff0c\u6b64\u6b21\u5c07\u8abf\u9ad8\u5341\u4eba\u4ee5\u4e0b\u5c0f\u578b\u8fb2\u6c11\u6216\u8fb2\u6c11\u5718\u9ad4\u8058\u50f1\u79fb\u5de5\u6838\u914d\u6bd4\u7387\u70ba\u672c\u5916\u52de\u4e00\u6bd4\u4e00\u3002\u53e6\u70ba\u56e0\u61c9\u8fb2\u696d\u7a2e\u690d\u4f5c\u7269\u7a2e\u985e\u7e41\u591a\uff0c\u5c07\u64f4\u5927\u653e\u5bec\u852c\u83dc\u3001\u679c\u6a39\u3001\u7a2e\u82d7\u3001\u82b1\u5349\u3001\u96dc\u7ce7\u3001\u5496\u5561\u3001\u8336\u8449\u7b49\u7279\u6b8a\u4f5c\u7269\u53ca\u6eab\u5ba4\u8a2d\u65bd\u4f5c\u7269\u7b49\u8fb2\u7ce7\u7522\u696d\u7533\u8acb\u79fb\u5de5\u8cc7\u683c\uff0c\u4e26\u9996\u6b21\u958b\u653e\u6797\u696d\u4f10\u6728\u53ca\u9020\u6797\u5de5\u4f5c\u4e5f\u53ef\u7533\u8acb\u79fb\u5de5\u3002<\/p>\n\n\n\n

\u81f3\u65bc\u73fe\u884c\u793e\u798f\u6a5f\u69cb\u4f9d\u5be6\u969b\u6536\u5bb9\u4eba\u6578\u6838\u7b97\u79fb\u5de5\u540d\u984d\uff0c\u4f4f\u5bbf\u5f0f\u9577\u7167\u6a5f\u69cb\u8207\u8b77\u7406\u6a5f\u69cb\u5247\u4ee5\u767b\u8a18\u5e8a\u4f4d\u6578\u6838\u7b97\u79fb\u5de5\u540d\u984d\u3002\u8cf4\u5bb6\u4ec1\u8868\u793a\uff0c\u6b64\u6b21\u4fee\u6cd5\u7d71\u4e00\u8a08\u7b97\u57fa\u6e96\uff0c\u7686\u6539\u4ee5\u300c\u8a31\u53ef\u5e8a\u4f4d\u6578\u300d\u6838\u53ef\u79fb\u5de5\u540d\u984d\uff0c\u589e\u52a0\u63a1\u8a08\u8b77\u7406\u4eba\u54e1\u9023\u540c\u672c\u570b\u770b\u8b77\u5de5\u4f75\u8a08\u4eba\u6578\uff0c\u5728\u672c\u5916\u52de\u4e00\u6bd4\u4e00\u6bd4\u4f8b\u4e0b\u8058\u50f1\u79fb\u5de5\uff0c\u76fc\u5145\u5be6\u6a5f\u69cb\u53ef\u7528\u4eba\u529b\uff0c\u63d0\u5347\u7167\u9867\u54c1\u8cea\uff0c\u9810\u8a08\u958b\u653e\u4e00\u9ede\u56db\u842c\u4eba\u3002<\/p>\n\n\n\n

\u81f3\u65bc\u6c34\u7522\u52a0\u5de5\u3001\u8c46\u8150\u88fd\u9020\u53ca\u91d1\u5c6c\u8239\u9ad4\u7b49\u4e09\u7a2e\u88fd\u9020\u696d\uff0c\u56e0\u88fd\u7a0b\u96e3\u81ea\u52d5\u5316\u3001\u9700\u5927\u91cf\u4eba\u5de5\uff0c\u5de5\u4f5c\u74b0\u5883\u9ad8\u6eab\u3001\u6fd5\u71b1\u6216\u6709\u7c89\u5875\u3001\u5316\u5b78\u85e5\u5291\uff0c\u8f9b\u82e6\u7a0b\u5ea6\u8f03\u4e00\u822c\u7522\u696d\u9ad8\uff0c\u6240\u4ee5\u8abf\u9ad8\u6838\u914d\u6bd4\u7387\uff0c\u7531\u767e\u5206\u4e4b\u5341\u4e94\u8abf\u9ad8\u70ba\u767e\u5206\u4e4b\u5eff\u3002<\/p>\n\n\n\n

\u88fd\u9020\u4e09\u884c\u696d \u65b0\u5236\u53ef\u4ee5\u589e\u52a0600\u4eba<\/h2>\n\n\n\n

\u70ba\u9f13\u52f5\u96c7\u4e3b\u512a\u5148\u627f\u63a5\u5df2\u5728\u53f0\u79fb\u5de5\uff0c\u907f\u514d\u79fb\u5de5\u7121\u4eba\u627f\u63a5\u884d\u751f\u5931\u806f\u7b49\u554f\u984c\uff0c\u4e5f\u898f\u756b\u88fd\u9020\u696d\u96c7\u4e3b\u627f\u63a5\u570b\u5167\u88fd\u9020\u696d\u79fb\u5de5\uff0c\u5c07\u53ef\u984d\u5916\u589e\u52a0\u767e\u5206\u4e4b\u4e94\u540d\u984d\uff0c\u4f46\u7e3d\u79fb\u5de5\u6bd4\u7387\u4ecd\u4e0d\u5f97\u8d85\u904e\u767e\u5206\u4e4b\u56db\u5341\u3002\u88fd\u9020\u696d\u4e09\u884c\u696d\u5171\u4e8c\u4e00\u25cb\u5bb6\uff0c\u9810\u4f30\u65b0\u5236\u53ef\u589e\u52a0\u5f15\u9032\u516d\u767e\u540d\u79fb\u5de5\u3002<\/p>\n\n\n\n

\u5916\u754c\u64d4\u6182\u5de5\u5b89\u8077\u707d\u554f\u984c\u983b\u50b3\uff0c\u653e\u5bec\u71df\u9020\u696d\u5f8c\uff0c\u662f\u5426\u91dd\u5c0d\u65bd\u5de5\u54c1\u8cea\u5be9\u6838\uff1f\u8cf4\u5bb6\u4ec1\u8868\u793a\uff0c\u5c0a\u91cd\u4e3b\u7ba1\u6a5f\u95dc\u7684\u8cc7\u683c\u5be9\u8a8d\uff0c\u71df\u5efa\u7f72\u4e5f\u8a31\u6703\u53e6\u8a02\u898f\u7bc4\uff0c\u7533\u8acb\u79fb\u5de5\u9808\u6aa2\u9644\u7e23\u5e02\u653f\u5e9c\u958b\u5177\u7684\u5de5\u5b89\u7b49\u8cc7\u6599\uff0c\u52de\u52d5\u90e8\u4e5f\u6703\u91dd\u5c0d\u5169\u5e74\u5167\u662f\u5426\u767c\u751f\u8077\u707d\u518d\u505a\u5be9\u6838\uff0c\u4e5f\u5e0c\u671b\u900f\u904e\u65b0\u5236\u6539\u8b8a\u5de5\u5730\u5e38\u898b\u7684\u5de5\u4eba\u5916\u5305\uff0c\u57f9\u990a\u6280\u8853\u4eba\u54e1\u3002<\/p>\n\n\n\n

<\/p>\n\n\n\n

\u58f9\u3001<\/strong>\u7c21\u4ecb<\/h2>\n\n\n\n
\n
\u4e00\u3001\u8a2d\u7acb\u76ee\u7684\u5340\u5206<\/a><\/div>\n<\/div>\n\n\n\n

(\u4e00) \u71df\u5229\u5c31\u696d\u670d\u52d9\u6a5f\u69cb :<\/p>\n\n\n\n

\u4f9d\u516c\u53f8\u6cd5\u6240\u8a2d\u7acb\u7684\u516c\u53f8\u6216\u4f9d\u5546\u696d\u767b\u8a18\u6cd5\u6240\u8a2d\u7acb\u7684\u5546\u696d\u7d44\u7e54\uff0c\u5f9e\u4e8b\u5c31\u696d\u670d\u52d9\u696d\u52d9\u8005\u3002<\/p>\n\n\n\n

(\u4e8c) \u975e\u71df\u5229\u5c31\u696d\u670d\u52d9\u6a5f\u69cb :<\/p>\n\n\n\n

\u4f9d\u6cd5\u8a2d\u7acb\u7684\u8ca1\u5718\u3001<\/strong>\u4ee5\u516c\u76ca\u6216\u5176\u4ed6\u975e\u71df\u5229\u70ba\u76ee\u7684\u4e4b\u793e\u5718\uff0c\u5f9e\u4e8b\u5c31\u696d\u670d\u52d9\u696d\u52d9\u8005\u3002<\/p>\n\n\n\n

\u4eba\u529b\u4ef2\u4ecb\u4e5f\u7a31\u4eba\u529b\u9280\u884c\uff0c\u662f\u6307\u4ef2\u4ecb\u4eba\u529b\u8cc7\u6e90\u7684\u7d44\u7e54\u6216\u516c\u53f8\uff0c\u5373\u662f\u5c07\u4f9b\u61c9\u9ad4\u529b\u3001\u8166\u529b\u3001\u6280\u8853\u6216\u670d\u52d9\u2026\u2026\u7b49\u4e4b\u52de\u52d5\u8005\u8207\u4e0a\u8ff0\u9700\u6c42\u8cc7\u6e90\u4e4b\u4f01\u696d\u4e3b\uff08\u6216\u96c7\u4e3b\uff09\u96d9\u65b9\uff0c\u9032\u884c\u5a92\u4ecb\u64ae\u5408\u4e4b\u670d\u52d9\u884c\u70ba\u3002 \u4eba\u529b\u4ef2\u4ecb\u696d\u8005\u5f80\u5f80\u9700\u8981\u6eff\u8db3\u4f01\u696d\u6240\u9700\u8981\u7684\u5404\u968e\u5c64\u4eba\u624d\u8207\u4eba\u529b\uff0c\u53ef\u5c07\u4eba\u529b\u4ef2\u4ecb\u696d\u5206\u6210\u5169\u5927\u9818\u57df \uff1a\u5373\u300c\u570b\u5167\u4eba\u624d\u63a8\u85a6\u300d\u8207\u300c\u5916\u7c4d\u52de\u5de5\u5f15\u9032\u300d\u3002<\/p>\n\n\n\n

\u8cb3 \u3001<\/strong> \u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n
\n
\u4e00\u3001 \u516c\u53f8\u767b\u8a18\u6d41\u7a0b\uff1a<\/a><\/div>\n<\/div>\n\n\n\n

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

I701011  \u5c31\u696d\u670d\u52d9\u696d<\/p>\n\n\n\n

I103060  \u7ba1\u7406\u9867\u554f\u696d<\/p>\n\n\n\n

IZ12010  \u4eba\u529b\u6d3e\u9063\u696d<\/p>\n\n\n\n

JZ99050  \u4ef2\u4ecb\u670d\u52d9\u696d<\/p>\n\n\n\n

ZZ99999  \u9664\u8a31\u53ef\u696d\u52d9\u5916\uff0c\u5f97\u7d93\u71df\u6cd5\u4ee4\u975e\u7981\u6b62\u6216\u9650\u5236\u4e4b\u696d\u52d9<\/p>\n\n\n\n

F401010  \u570b\u969b\u8cbf\u6613\u696d<\/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) \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

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

(5) \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

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

(7) \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

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

(9) \u8a2d\u7acb\u767b\u8a18\u88682\u4efd<\/p>\n\n\n\n

2. \u80a1\u4efd\u6709\u9650\u516c\u53f8 :<\/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) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n

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

(5) \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

(6) \u767c\u8d77\u4eba\u540d\u518a\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) \u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

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

(10) \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

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

\n
\u4e8c \u3001 \u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39\uff1a<\/a><\/div>\n<\/div>\n\n\n\n

(\u4e00) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

    \n
  1. \u570b\u5167 : \u5404\u5730\u65b9\u7e23\u653f\u5e9c<\/li>\n\n\n\n
  2. \u570b\u5916 : \u52de\u52d5\u90e8<\/li>\n<\/ol>\n\n\n\n

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

      \n
    1. \u570b\u5167 : \u52de\u5de5\u5c40 ( \u8655 )<\/li>\n\n\n\n
    2. \u8de8\u570b : \u52de\u52d5\u529b\u767c\u5c55\u7f72<\/li>\n<\/ol>\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. \u516c\u53f8\u540d\u7a31\u8b8a\u66f4<\/li>\n\n\n\n
      3. \u516c\u53f8\u6240\u5728\u5730\u8b8a\u66f4<\/li>\n\n\n\n
      4. \u589e\u8cc7\uff08\u767c\u884c\u65b0\u80a1\uff09\u3001\u6e1b\u8cc7<\/li>\n\n\n\n
      5. \u4ee3\u8868\u516c\u53f8\u8ca0\u8cac\u4eba\u8b8a\u66f4<\/li>\n\n\n\n
      6. \u8463\u4e8b<\/li>\n\n\n\n
      7. \u7d93\u7406\u4eba<\/li>\n\n\n\n
      8. \u5206\u516c\u53f8\u7d93\u7406\u4eba<\/li>\n\n\n\n
      9. \u5206\u516c\u53f8\u5730\u5740<\/li>\n\n\n\n
      10. \u5206\u516c\u53f8\u540d\u7a31<\/li>\n\n\n\n
      11. \u5206\u516c\u53f8\u8a2d\u7acb<\/li>\n<\/ol>\n\n\n\n

        (\u56db) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n

        \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u7b2c12\u689d<\/a><\/p>\n\n\n\n

        \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u7b2c13\u689d<\/a><\/p>\n\n\n\n

        \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u7b2c18\u689d<\/a><\/p>\n\n\n\n

        (\u4e94) \u5099\u8a3b\uff1a<\/p>\n\n\n\n

        1. \u53ef\u7d93\u71df\u4e4b\u7d44\u7e54\u7a2e\u985e : <\/strong><\/p>\n\n\n\n

        (1) \u4e0d\u9650\uff08\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u7b2c\u4e8c\u689d\uff09<\/p>\n\n\n\n

        (2) \u8fa6\u7406\u4e0b\u5217\u4ef2\u4ecb\u696d\u52d9\u4e4b\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\uff0c\u61c9\u4ee5\u516c\u53f8\u578b\u614b\u7d44\u7e54\u4e4b\u3002\u4f46\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8a2d\u7acb\uff0c\u6216\u7d93\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8a31\u53ef\u8a2d\u7acb\u3001\u6307\u5b9a\u6216\u59d4\u4efb\u4e4b\u975e\u71df\u5229\u6027\u6a5f\u69cb\u6216\u5718\u9ad4\uff0c\u4e0d\u5728\u6b64\u9650\uff08\u5c31\u696d\u670d\u52d9\u6cd5\u7b2c\u4e09\u5341\u516b\u689d\uff09<\/p>\n\n\n\n

        A. \u4ef2\u4ecb\u5916\u570b\u4eba\u81f3\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5de5\u4f5c<\/p>\n\n\n\n

        B. \u4ef2\u4ecb\u9999\u6e2f\u6216\u6fb3\u9580\u5c45\u6c11\u3001\u5927\u9678\u5730\u5340\u4eba\u6c11\u81f3\u81fa\u7063\u5730\u5340\u5de5\u4f5c<\/p>\n\n\n\n

        C. \u4ef2\u4ecb\u672c\u570b\u4eba\u81f3\u81fa\u7063\u5730\u5340\u4ee5\u5916\u4e4b\u5730\u5340\u5de5\u4f5c<\/p>\n\n\n\n

        2. \u5be6\u6536\u4e4b\u6700\u4f4e\u8cc7\u672c\u984d :<\/strong><\/p>\n\n\n\n

        (1) \u300a\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u7b2c\u5341\u4e00\u689d\u300b\u898f\u5b9a\uff0c\u71df\u5229\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u5728\u8a2d\u7acb\u672c\u516c\u53f8\u53ca\u5206\u652f\u6a5f\u69cb\u6642\uff0c\u6709\u6700\u4f4e\u8cc7\u672c\u984d\u9650\u5236\u3002<\/p>\n\n\n\n

        A. \u570b\u5167 : <\/p>\n\n\n\n

        \u4eba\u529b\u4ef2\u4ecb\u7bc4\u570d\u50c5\u9650\u570b\u5167\uff0c\u4e14\u52de\u8cc7\u96d9\u65b9\u7686\u70ba\u672c\u570b\u4eba\u58eb\u8207\u516c\u53f8\u6642\uff0c\u672c\u516c\u53f8\u6700\u4f4e\u8cc7\u672c\u984d\u70ba\u65b0\u81fa\u5e63\u4e94\u5341\u842c\u5143\uff0c\u6bcf\u589e\u8a2d\u4e00\u5206\u652f\u6a5f\u69cb\uff0c\u589e\u52a0\u6700\u4f4e\u8cc7\u672c\u984d\u70ba\u65b0\u81fa\u5e63\u4e8c\u5341\u842c\u5143\u3002\u4f46\u539f\u5be6\u6536\u8cc7\u672c\u7e3d\u984d\u5df2\u9054\u589e\u8a2d\u5206\u652f\u6a5f\u69cb\u6240\u9808\u4e4b\u5be6\u6536\u8cc7\u672c\u7e3d\u984d\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n\n

        B. \u8de8\u570b : <\/p>\n\n\n\n

        \u4ef2\u4ecb\u5916\u570b\u4eba\u5728\u570b\u5167\u5de5\u4f5c\u6216\u672c\u570b\u4eba\u81f3\u570b\u5916\u5de5\u4f5c\u6642\uff0c\u672c\u516c\u53f8\u6700\u4f4e\u8cc7\u672c\u984d\u70ba\u65b0\u81fa\u5e63\u4e94\u767e\u842c\u5143\uff0c\u6bcf\u589e\u8a2d\u4e00\u5206\u516c\u53f8\uff0c\u61c9\u589e\u8cc7\u65b0\u81fa\u5e63\u4e8c\u767e\u842c\u5143\u3002\u4f46\u539f\u5be6\u6536\u8cc7\u672c\u7e3d\u984d\u5df2\u9054\u589e\u8a2d\u516c\u53f8\u6240\u9700\u4e4b\u5be6\u6536\u8cc7\u672c\u7e3d\u984d\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n\n

        3. \u5c08\u696d\u8b49\u7167 :<\/strong><\/p>\n\n\n\n

        (1) \u300a\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u53ca\u7ba1\u7406\u65b9\u6cd5\u300b\u7b2c6\u689d\u898f\u5b9a\uff0c\u4eba\u529b\u4ef2\u4ecb\u516c\u53f8\u61c9\u4f9d\u7167\u516c\u53f8\u4eba\u6578\uff0c\u8a2d\u7f6e\u4e00\u5b9a\u6578\u91cf\u7684\u300c\u5c08\u696d\u4eba\u54e1\u300d\u3002<\/p>\n\n\n\n

        A. \u516c\u53f8\u5f9e\u696d\u4eba\u65781~5\u4eba\uff0c\u61c9\u8a2d\u7f6e\u5c08\u696d\u4eba\u54e1\u6578\u91cf1\u4eba\u4ee5\u4e0a<\/p>\n\n\n\n

        B. \u516c\u53f8\u5f9e\u696d\u4eba\u65786~10\u4eba\uff0c\u61c9\u8a2d\u7f6e\u5c08\u696d\u4eba\u54e1\u6578\u91cf2\u4eba\u4ee5\u4e0a<\/p>\n\n\n\n

        C. \u516c\u53f8\u5f9e\u696d\u4eba\u657811~20\u4eba\uff0c\u61c9\u8a2d\u7f6e\u5c08\u696d\u4eba\u54e1\u6578\u91cf3\u4eba\u4ee5\u4e0a<\/p>\n\n\n\n

        D. \u516c\u53f8\u5f9e\u696d\u4eba\u657821~30\u4eba\uff0c\u61c9\u8a2d\u7f6e\u5c08\u696d\u4eba\u54e1\u6578\u91cf4\u4eba\u4ee5\u4e0a<\/p>\n\n\n\n

        E. \u7b2c11\u4eba\u8d77\uff0c\u6bcf\u903e10\u4eba\u61c9\u8a2d\u7f6e\u81f3\u5c111\u4f4d\u5c08\u696d\u4eba\u54e1<\/p>\n\n\n\n

        (2) \u901a\u904e\u300c\u5c31\u696d\u670d\u52d9\u8077\u985e\u4e59\u7d1a\u6280\u8853\u58eb\u6280\u80fd\u6aa2\u5b9a\u300d\uff0c\u53ef\u5411\u300c\u52de\u52d5\u90e8\u52de\u52d5\u529b\u767c\u5c55\u7f72\u300d\u63db\u9818\u300c\u5c31\u696d\u670d\u52d9\u5c08\u696d\u4eba\u54e1\u8b49\u66f8\u300d\uff0c\u6301\u6709\u300c\u5c31\u696d\u670d\u52d9\u5c08\u696d\u4eba\u54e1\u8b49\u66f8\u300d\u53ca\u5177\u5099\u5f9e\u696d\u8cc7\u683c\u3002<\/p>\n\n\n\n

        4. \u9280\u884c\u4fdd\u8b49\u91d1 :<\/strong><\/p>\n\n\n\n

        (1) \u570b\u5167 : <\/p>\n\n\n\n

        \u7121\u898f\u5b9a<\/p>\n\n\n\n

        (2) \u8de8\u570b : <\/p>\n\n\n\n

        A. \u71df\u5229\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u670d\u52d9\u7bc4\u570d\u6d89\u53ca\u8de8\u570b\u6642\uff0c\u7533\u8acb\u8a2d\u7acb\u8a31\u53ef\u6216\u63db\u767c\u65b0\u8b49\u6642\uff0c\u9700\u7e73\u4ea4\u9280\u884c\u958b\u7acb\u4e4b\u300c\u5df2\u7e73\u4ea4\u4e00\u5b9a\u91d1\u984d\u4fdd\u8b49\u91d1\u4e4b\u4fdd\u8b49\u66f8\u300d\u3002\u82e5\u662f\u4ef2\u4ecb\u516c\u53f8\u71df\u904b\u7bc4\u570d\u50c5\u9650\u570b\u5167\u5247\u7121\u9808\u6aa2\u9644\u3002<\/p>\n\n\n\n

        B. \u6839\u64da\u300a\u79c1\u7acb\u5c31\u4ecb\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u300b\u7b2c14\u689d\u898f\u5b9a\uff0c\u4fdd\u8b49\u91d1\u65b0\u81fa\u5e63\u4e09\u767e\u842c\u5143\uff0c\u4f46\u82e5\u5728\u8a31\u53ef\u8b49\u6709\u6548\u671f\u9650\u672a\u767c\u751f\u64d4\u4fdd\u8cac\u4efb\u53ca\u6700\u8fd1\u4e00\u6b21\u7684\u8a55\u9451\u70baA\u7d1a\u8005\uff0c\u6bcf\u6b21\u8a31\u53ef\u8b49\u6548\u671f\u5c46\u6eff\u63db\u767c\u65b0\u8b49\u6642\uff0c\u4fdd\u8b49\u91d1\u4f9d\u6b21\u905e\u6e1b\u65b0\u81fa\u5e63\u4e00\u767e\u842c\u5143\u4e4b\u984d\u5ea6 ( \u4fdd\u8b49\u91d1\u91d1\u984d\u6700\u4f4e\u6e1b\u81f3\u65b0\u81fa\u5e63\u4e00\u767e\u842c\u5143 ) <\/p>\n\n\n\n

        5. \u61c9\u5099\u6587\u4ef6\uff1a<\/strong><\/p>\n\n\n\n

        (1) \u570b\u5167 :<\/p>\n\n\n\n

        A. \u7b2c\u4e00\u968e\u6bb5 :<\/strong>\u300c\u5404\u7e23\u5e02\u653f\u5e9c\u52de\u5de5\u5c40\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u300d\uff0c\u3010\u9664\u5be9\u67e5\u8cbb\u4ee5\u5916\u4e4b\u6587\u4ef6\u8acb\u52a0\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0\uff0c\u5f71\u672c\u8acb\u52a0\u8a3b\u300c\u8207\u6b63\u672c\u76f8\u7b26\u300d\u4e4b\u5b57\u6a23\u3011<\/p>\n\n\n\n

        (A) \u90f5\u5c40\u4e4b\u90f5\u653f\u532f\u7968\u65b0\u81fa\u5e63500\u5143\u5be9\u67e5\u8cbb ( \u53d7\u6b3e\u4eba\u300c\u5404\u7e23\u5e02\u653f\u5e9c\u300d)<\/p>\n\n\n\n

        (B) \u71df\u5229\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u53ca\u5206\u652f\u6a5f\u69cb\u7c4c\u8a2d\u8a31\u53ef\u7533\u8acb\u66f8<\/p>\n\n\n\n

        (C) \u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u6a5f\u69cb\u540d\u7a31\u53ca\u8ca0\u8cac\u4eba\u767b\u8a18\u8cc7\u6599\u8868<\/p>\n\n\n\n

        (D) \u6cd5\u4eba\u7d44\u7e54\u7ae0\u7a0b ( \u542b\u5168\u9ad4\u80a1\u6771\u3001\u8463(\u7406)\u4e8b\u540d\u518a\u53ca\u65b0\u5f0f\u570b\u6c11\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c )<\/p>\n\n\n\n

        (E) \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u71df\u696d\u8a08\u756b\u66f8<\/p>\n\n\n\n

        (F) \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u6536\u8cbb\u9805\u76ee\u53ca\u91d1\u984d\u660e\u7d30\u8868 ( \u61c9\u7b26\u5408\u300c\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u6536\u8cbb\u9805\u76ee\u53ca\u91d1\u984d\u6a19\u6e96<\/a>\u300d\u898f\u5b9a )<\/p>\n\n\n\n

        (G) \u5be6\u6536\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6 ( \u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8\u6b63\u672c\u6216\u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c )<\/p>\n\n\n\n

        B. \u7b2c\u4e8c\u968e\u6bb5 :<\/strong> \u53d6\u5f97\u672c\u5e9c\u7c4c\u8a2d\u8a31\u53ef\u516c\u6587\u5f8c\uff0c\u61c9\u81ea\u6838\u767c\u7c4c\u8a2d\u8a31\u53ef\u4e4b\u65e5\u8d773\u500b\u6708\u5167\uff0c\u7533\u8acb\u8a2d\u7acb\u8a31\u53ef\u53ca\u6838\u767c\u8a31\u53ef\u8b49\uff0c\u3010\u9664\u8b49\u7167\u8cbb\u4ee5\u5916\u4e4b\u6587\u4ef6\u8acb\u52a0\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0\uff0c\u5f71\u672c\u8acb\u52a0\u8a3b\u300c\u8207\u6b63\u672c\u76f8\u7b26\u300d\u4e4b\u5b57\u6a23\u3011<\/p>\n\n\n\n

        (A) \u90f5\u5c40\u4e4b\u90f5\u653f\u532f\u7968\u65b0\u81fa\u5e632,000\u5143\u8b49\u7167\u8cbb ( \u53d7\u6b3e\u4eba\u300c\u5404\u7e23\u5e02\u653f\u5e9c\u300d)<\/p>\n\n\n\n

        (B) \u71df\u5229\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u53ca\u5206\u652f\u6a5f\u69cb\u8a2d\u7acb\u8a31\u53ef\u53ca\u6838\u767c\u8a31\u53ef\u8b49\u7533\u8acb\u66f8<\/p>\n\n\n\n

        (C) \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u5f9e\u696d\u4eba\u54e1\u540d\u518a<\/p>\n\n\n\n

        (D) \u5c31\u696d\u670d\u52d9\u5c08\u696d\u4eba\u54e1\u8b49\u66f8\u5f71\u672c\u53ca\u5176\u570b\u6c11\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c<\/p>\n\n\n\n

        (E) \u7e3d\u6a5f\u69cb\u4e4b\u71df\u5229\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u8a31\u53ef\u8b49\u5f71\u672c\uff08\u7533\u8acb\u8a2d\u7acb\u300c\u5206\u652f\u6a5f\u69cb\u300d\u8005\u9808\u6aa2\u9644\uff09<\/p>\n\n\n\n

        (2) \u8de8\u570b :<\/p>\n\n\n\n

        A. \u7b2c\u4e00\u968e\u6bb5 :<\/strong>\u300c\u8acb\u5411\u52de\u52d5\u90e8\u52de\u52d5\u529b\u767c\u5c55\u7f72\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u300d( \u5be9\u6838\u4f5c\u696d\u6642\u9593\u7d04\u70ba1\u500b\u6708 ) \uff0c\u3010\u9664\u5be9\u67e5\u8cbb\u4ee5\u5916\u4e4b\u6587\u4ef6\u8acb\u52a0\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0\uff0c\u5f71\u672c\u8acb\u52a0\u8a3b\u300c\u8207\u6b63\u672c\u76f8\u7b26\u300d\u4e4b\u5b57\u6a23\u3011<\/p>\n\n\n\n

        (A) \u90f5\u5c40\u4e4b\u90f5\u653f\u532f\u7968\u65b0\u81fa\u5e63 500\u5143\u5be9\u67e5\u8cbb ( \u53d7\u6b3e\u4eba\u300c\u52de\u52d5\u90e8\u52de\u52d5\u529b\u767c\u5c55\u7f72\u300d) \u6216\u53f0\u7063 Pay \u884c\u52d5 \u652f\u4ed8\u7e73\u8cbb\u8b49\u660e ( \u4ee5\u53f0\u7063 Pay \u7e73\u8cbb\u8005\u61c9\u586b\u5beb\u80cc\u9762\u8b49\u660e )\u3002<\/p>\n\n\n\n

        (B) \u71df\u5229\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u53ca\u5206\u652f\u6a5f\u69cb\u7c4c\u8a2d\u8a31\u53ef\u7533\u8acb\u66f8 (\u79c1\u696d\u8a31\u8868\uff21\uff0d\uff11)<\/p>\n\n\n\n

        (C) \u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u6a5f\u69cb\u540d\u7a31\u53ca\u8ca0\u8cac\u4eba\u767b\u8a18\u8cc7\u6599\u8868 (\u79c1\u696d\u8a31\u8868\uff21\uff0d\uff12)<\/p>\n\n\n\n

        (D) \u6cd5\u4eba\u7d44\u7e54\u7ae0\u7a0b (\u542b\u5168\u9ad4\u80a1\u6771\u3001\u8463(\u7406)\u4e8b\u540d\u518a\u53ca\u65b0\u5f0f\u570b\u6c11\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c)<\/p>\n\n\n\n

        (E) \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u71df\u696d\u8a08\u756b\u66f8 (\u79c1\u696d\u8a31\u8868\uff21\uff0d\uff13)<\/p>\n\n\n\n

        (F) \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u6536\u8cbb\u9805\u76ee\u53ca\u91d1\u984d\u660e\u7d30\u8868 (\u79c1\u696d\u8a31\u8868A-4) ( \u61c9\u7b26\u5408\u300c\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u6536\u8cbb\u9805\u76ee\u53ca\u91d1\u984d\u6a19\u6e96<\/a>\u300d\u898f\u5b9a )<\/p>\n\n\n\n

        (G) \u7d93\u6fdf\u90e8\u6838\u767c\u4e4b\u516c\u53f8\u540d\u7a31\u53ca\u6240\u71df\u696d\u767b\u8a18\u9810\u67e5\u6838\u5b9a\u66f8<\/p>\n\n\n\n

        (H) \u5be6\u6536\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6 ( \u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8\u6b63\u672c\u6216\u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c )<\/p>\n\n\n\n

        B. \u7b2c\u4e8c\u968e\u6bb5 : <\/strong>\u7533\u8acb\u8a2d\u7acb\u8a31\u53ef\u53ca\u6838\u767c\u8a31\u53ef\u8b49\u3010\u9664\u8b49\u7167\u8cbb\u4ee5\u5916\u4e4b\u6587\u4ef6\u8acb\u52a0\u84cb\u516c\u53f8\u5927\u5c0f\u7ae0\uff0c\u5f71\u672c\u8acb\u52a0\u8a3b\u300c\u8207\u6b63\u672c\u76f8\u7b26\u300d\u4e4b\u5b57\u6a23\u3011<\/p>\n\n\n\n

        (A) \u90f5\u5c40\u4e4b\u90f5\u653f\u532f\u7968\u65b0\u81fa\u5e632,000\u5143\u8b49\u7167\u8cbb ( \u53d7\u6b3e\u4eba\u300c\u52de\u52d5\u90e8\u52de\u52d5\u529b\u767c\u5c55\u7f72\u300d) \u6216\u53f0\u7063 Pay \u884c\u52d5 \u652f\u4ed8\u7e73\u8cbb\u8b49\u660e ( \u4ee5\u53f0\u7063 Pay \u7e73\u8cbb\u8005\u61c9\u586b\u5beb\u80cc\u9762\u8b49\u660e )\u3002<\/p>\n\n\n\n

        (B) \u71df\u5229\u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u53ca\u5206\u652f\u6a5f\u69cb\u7c4c\u8a2d\u8a31\u53ef\u7533\u8acb\u66f8 (\u79c1\u696d\u8a31\u8868A\uff21\uff0d\uff11)<\/p>\n\n\n\n

        (C) \u79c1\u7acb\u5c31\u696d\u670d\u52d9\u6a5f\u69cb\u5f9e\u696d\u4eba\u54e1\u540d\u518a (\u79c1\u696d\u8a31\u8868A\uff21\uff0d2 )<\/p>\n\n\n\n

        (D) \u9280\u884c\u51fa\u5177\u65b0\u81fa\u5e63\u4e09\u767e\u842c\u4fdd\u8b49\u91d1\u4e4b\u4fdd\u8b49\u66f8\u6b63\u672c\u53ca\u5f71\u672c\u5404\u4e59\u4efd(\u79c1\u696d\u8a31\u8868A\uff21\uff0d3 )<\/p>\n\n\n\n

        (E) \u5df2\u7372\u7c4c\u8a2d\u8a31\u53ef\u4e4b(\u5206\u652f)\u6a5f\u69cb\u7533\u8acb\u8a2d\u7acb\u8a31\u53ef\u524d\u6aa2\u67e5\u9805\u76ee\u8868 (\u79c1\u696d\u8a31\u8868A\uff21\uff0d4 )<\/p>\n\n\n\n

        (F) \u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u6216\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

        (G) \u5c31\u696d\u670d\u52d9\u5c08\u696d\u4eba\u54e1\u8b49\u66f8\u5f71\u672c\u53ca\u5176\u570b\u6c11\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c<\/p>\n\n\n\n

        (H) \u52de\u52d5\u90e8\u6838\u767c\u7c4c\u8a2d\u8a31\u53ef\u540c\u610f\u51fd\u5f71\u672c<\/p>\n\n\n\n

        \n
        \u4e09\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/a><\/div>\n<\/div>\n\n\n\n

        \u570b\u5167\u8a2d\u7acb\u53ef\u4ee5\uff0c\u4f8b\u5982\uff1aXX\u4eba\u529b\u4ef2\u4ecb\u793e\u3001\u884c \u3002 <\/p>\n\n\n\n

        \u60df\u4f9d\u7d93\u71df\u4f9d\u5c31\u696d\u670d\u52d9\u6cd5\u7b2c38\u689d\u4e4b\u4ef2\u4ecb\u696d\u52d9\uff0c\u61c9\u4ee5\u516c\u53f8\u578b\u614b\u7d44\u7e54\uff0c\u4e0d\u53ef\u7528\u884c\u865f\u65b9\u5f0f\u7d44\u7e54\u3002<\/p>\n\n\n\n

        \n
        \u56db\u3001\u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/a><\/div>\n<\/div>\n\n\n\n
          \n
        1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/li>\n\n\n\n
        2. \u540d\u7a31\u8b8a\u66f4<\/li>\n\n\n\n
        3. \u6240\u5728\u5730\u8b8a\u66f4<\/li>\n\n\n\n
        4. \u589e\u8cc7\u3001\u6e1b\u8cc7<\/li>\n\n\n\n
        5. \u8ca0\u8cac\u4eba\u8b8a\u66f4<\/li>\n\n\n\n
        6. \u7d93\u7406\u4eba<\/li>\n\n\n\n
        7. \u5206\u652f\u6a5f\u69cb\u7d93\u7406\u4eba<\/li>\n\n\n\n
        8. \u5206\u652f\u6a5f\u69cb\u5730\u5740<\/li>\n\n\n\n
        9. \u5206\u652f\u6a5f\u69cb\u540d\u7a31<\/li>\n\n\n\n
        10. \u5206\u652f\u6a5f\u69cb\u8a2d\u7acb<\/li>\n<\/ol>\n\n\n\n

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

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

          109\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>\u4eba\u529b\u4ef2\u4ecb\u696d<\/td> <\/td> <\/td> <\/td><\/tr>
          7810- -11<\/td>\u5916\u7c4d\u52de\u5de5\u4ef2\u4ecb<\/td>8<\/td>20<\/td>77<\/td>50<\/td>27<\/td><\/tr>
          7810- -99<\/td>\u5176\u4ed6\u4eba\u529b\u4ef2\u4ecb<\/td>8<\/td>20<\/td>77<\/td>49<\/td>28<\/td><\/tr>
           <\/td>\u4eba\u529b\u4f9b\u61c9\u696d<\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
          7820- -00<\/td>\u4eba\u529b\u4f9b\u61c9<\/td>8<\/td>18<\/td>73<\/td>49<\/td>24<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          \u8086\u3001\u570b\u7a05\u5c40\u65b0\u805e\u7a3f<\/h2>\n\n\n\n

          \u4e0d\u8096\u4eba\u529b\u4ef2\u4ecb\u696d\u8005\u865b\u8a2d\u591a\u5bb6\u516c\u53f8\u884c\u865f\uff0c\u5f15\u9032\u5916\u7c4d\u79fb\u5de5\uff0c\u8b00\u53d6\u4e0d\u6cd5\u5229\u76ca\uff0c\u906d\u79fb\u9001\u7a76\u8fa6\u5211\u8cac<\/p><\/blockquote><\/figure>\n\n\n\n

          \u8ca1\u653f\u90e8\u4e2d\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u865b\u8a2d\u884c\u865f\u72af\u6848\u5c64\u51fa\u4e0d\u7aae\uff0c\u5176\u72af\u7f6a\u624b\u6cd5\u63a8\u9673\u51fa\u65b0\uff0c\u9664\u6709\u55ae\u7d14\u865b\u958b\u4e0d\u5be6\u7d71\u4e00\u767c\u7968\u8ca9\u552e\u5716\u5229\uff0c\u5e6b\u52a9\u4ed6\u4eba\u9003\u6f0f\u7a05\u6350\u8005\u5916\uff0c\u4e26\u6709\u96c6\u5718\u5f0f\u76f8\u4e92\u5faa\u74b0\u5c0d\u958b\u4e0d\u5be6\u7d71\u4e00\u767c\u7968\uff0c\u88fd\u9020\u696d\u7e3e\u5047\u8c61\u865b\u589e\u71df\u696d\u984d\uff0c\u7f8e\u5316\u8ca1\u52d9\u5831\u8868\u4ee5\u62c9\u62ac\u80a1\u50f9\uff0c\u6216\u5411\u9280\u884c\u878d\u8cc7\u8cb8\u6b3e\uff0c\u8a50\u6b3a\u53d6\u8ca1\u7b49\u76ee\u7684\u8005\uff0c\u5df2\u8d85\u8d8a\u79df\u7a05\u72af\u7f6a\u7bc4\u7587\uff0c\u4f46\u672c\u8cea\u4e0a\u7686\u4fc2\u5229\u7528\u958b\u7acb\u8207\u53d6\u5f97\u4e0d\u5be6\u7d71\u4e00\u767c\u7968\u4e4b\u8a50\u6b3a\u624b\u6bb5\uff0c\u5f9e\u4e8b\u5211\u6cd5\u4e0a\u4e0d\u6cd5\u72af\u7f6a\u884c\u70ba\uff0c\u4e00\u65e6\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u65bc\u8490\u96c6\u53d6\u5f97\u4e0d\u6cd5\u4e8b\u8b49\u5f8c\uff0c\u7686\u5c07\u5176\u79fb\u9001\u53f8\u6cd5\u6a5f\u95dc\u7a76\u8fa6\u5211\u8cac\u3002<\/p>\n\n\n\n

          \u8a72\u5c40\u53bb\u5e74\u63a5\u7372\u6aa2\u8abf\u55ae\u4f4d\u5075\u8fa6\u6848\u4ef6\u901a\u5831\u5354\u52a9\u67e5\u6838\uff0c\u7532\u516c\u53f8\u7d93\u71df\u4eba\u529b\u4ef2\u4ecb\u670d\u52d9\u696d\u52d9\uff0c\u5176\u8ca0\u8cac\u4eba\u4e59\u541b\u77e5\u6089\u71df\u9020\u696d\u52de\u52d5\u5e02\u5834\u7f3a\u5de5\u56b4\u91cd\uff0c\u70ba\u5927\u91cf\u5f15\u9032\u6216\u627f\u63a5\u5916\u7c4d\u79fb\u5de5\uff0c\u725f\u53d6\u9f90\u5927\u79fb\u5de5\u4ef2\u4ecb\u53ca\u525d\u524a\u5229\u76ca\uff0c\u501f\u7528\u4ed6\u4eba\u540d\u7fa9\u865b\u8a2d20\u9918\u5bb6\u7a7a\u6bbc\u516c\u53f8\u884c\u865f\uff0c\u4e26\u59d4\u8acb\u8a18\u5e33\u58eb\u5354\u52a9\u8fa6\u7406\u8a2d\u7acb\u3001\u8b8a\u66f4\u767b\u8a18\u53ca\u7a05\u52d9\u7533\u5831\u7b49\u4e8b\u5b9c\uff0c\u65bc\u7121\u5be6\u969b\u9032\u92b7\u8ca8\u4ea4\u6613\u4e8b\u5be6\u4e4b\u60c5\u5f62\u4e0b\uff0c\u76f8\u4e92\u5faa\u74b0\u5c0d\u958b\u7d71\u4e00\u767c\u7968\u88fd\u9020\u71df\u696d\u5047\u8c61\uff0c\u4e26\u5229\u7528\u672c\u570b\u7c4d\u4eba\u982d\u52de\u5de5\u865b\u507d\u8fa6\u7406\u8a72\u7b49\u7a7a\u6bbc\u516c\u53f8\u884c\u865f\u52de\u5de5\u4fdd\u96aa\u5f8c\uff0c\u518d\u4ee5\u4ea4\u53c9\u3001\u53cd\u8986\u52a0\uff08\u9000\uff09\u4fdd\u4e4b\u624b\u6cd5\uff0c\u7528\u4e0d\u5be6\u8cc7\u6599\u5411\u52de\u653f\u4e3b\u7ba1\u6a5f\u95dc\u865b\u5831\u7a7a\u6bbc\u516c\u53f8\u884c\u865f\u4e4b\u672c\u570b\u7c4d\u52de\u5de5\u6295\u4fdd\u4eba\u6578\uff0c\u64da\u4ee5\u7533\u8acb\u66f4\u591a\u5916\u7c4d\u79fb\u5de5\u914d\u984d\uff0c\u4ee5\u88fd\u9020\u696d\u540d\u7fa9\u5f15\u9032\u6216\u627f\u63a5\u5916\u7c4d\u79fb\u5de5\u5f8c\uff0c\u518d\u6d3e\u9063\u5230\u6025\u9700\u52de\u5de5\u4eba\u529b\u4e4b\u71df\u9020\u696d\u5de5\u5730\uff0c\u5f9e\u4e8b\u8207\u5f15\u9032\u540d\u7fa9\u4e0d\u7b26\uff0c\u4e14\u52de\u52d5\u8207\u5831\u916c\u986f\u4e0d\u76f8\u7576\u4e4b\u5de5\u4f5c\u3002\u53e6\u4e00\u65b9\u9762\u5247\u5411\u71df\u9020\u696d\u96c7\u4e3b\u6536\u53d6\u9ad8\u65bc\u884c\u60c5\u8cbb\u7528\u4f5c\u70ba\u8cb7\u5de5\u8cbb\uff0c\u537b\u50c5\u7d66\u4e88\u79fb\u5de5\u6700\u4f4e\u57fa\u672c\u5de5\u8cc7\uff0c\u4e14\u5c1a\u9700\u5f9e\u57fa\u672c\u5de5\u8cc7\u5167\u6263\u9664\u4ef2\u4ecb\u670d\u52d9\u8cbb\u3001\u52de\u5065\u4fdd\u8cbb\u8207\u7a05\u91d1\u7b49\u8cbb\u7528\uff0c\u7372\u53d6\u525d\u524a\u52de\u529b\u53ca\u5de5\u8cc7\u5dee\u984d\u4e4b\u5229\u76ca\uff0c\u8a72\u96c6\u5718\u6210\u54e1\u9664\u7d93\u5730\u6aa2\u7f72\u4ee5\u507d\u9020\u6587\u66f8\u3001\u9055\u53cd\u5c31\u696d\u670d\u52d9\u6cd5\u53ca\u4eba\u53e3\u8ca9\u904b\u9632\u5236\u6cd5\u7b49\u8d77\u8a34\u5916\uff0c\u56e0\u8a72\u7b49\u7a7a\u6bbc\u516c\u53f8\u884c\u865f\u53d6\u5f97\u53ca\u958b\u7acb\u4e0d\u5be6\u7d71\u4e00\u767c\u7968\uff0c\u4ee5\u4e0d\u6b63\u7576\u65b9\u6cd5\u5e6b\u52a9\u4ed6\u4eba\u9003\u6f0f\u7a05\u6350\uff0c\u89f8\u72af\u7a05\u6350\u7a3d\u5fb5\u6cd5\u53ca\u5546\u696d\u6703\u8a08\u6cd5\u7b49\u898f\u5b9a\uff0c\u8a72\u5c40\u4e88\u4ee5\u79fb\u9001\u53f8\u6cd5\u6a5f\u95dc\u5075\u8fa6\u5211\u8cac\u3002<\/p>\n\n\n\n

          \u8a72\u5c40\u53e6\u67e5\u7372\u7532\u516c\u53f8\u6d3e\u9063\u5916\u52de\u4eba\u529b\u5f9e\u4e8b\u71df\u9020\u5de5\u4f5c\u4e4b\u6536\u5165\uff0c\u6f0f\u958b\u7d71\u4e00\u767c\u7968\u4e14\u6f0f\u5831\u92b7\u552e\u984d\u53ca\u7d66\u4ed8\u79fb\u5de5\u85aa\u8cc7\u6240\u5f97\u672a\u4f9d\u6cd5\u8fa6\u7406\u6263\u7e73\u7533\u5831\u7b49\u60c5\u4e8b\uff0c\u5747\u4f9d\u898f\u5b9a\u88dc\u5fb5\u7a05\u984d\u53ca\u88c1\u8655\u7f70\u9370\uff0c\u81f3\u8a18\u5e33\u58eb\u5e6b\u52a9\u3001\u6559\u5506\u4ed6\u4eba\u9003\u6f0f\u7a05\u6350\u4e4b\u884c\u70ba\uff0c\u4ea6\u4f9d\u8a18\u5e33\u58eb\u6cd5\u898f\u5b9a\u79fb\u4ed8\u61f2\u6212\u3002<\/p>\n\n\n\n

          \u8a72\u5c40\u912d\u91cd\u547c\u7c72\uff0c\u6c11\u773e\u5207\u52ff\u56e0\u8caa\u5716\u4e00\u6642\u5229\u76ca\u800c\u4ee5\u8eab\u89f8\u6cd5\uff0c\u4e0d\u53ef\u5229\u7528\u865b\u8a2d\u516c\u53f8\u884c\u865f\u5f9e\u4e8b\u4e0d\u6cd5\u884c\u70ba\uff0c\u4ee5\u514d\u89f8\u72af\u8a50\u6b3a\u3001\u507d\u9020\u6587\u66f8\u3001\u4f7f\u516c\u52d9\u4eba\u54e1\u767b\u8f09\u4e0d\u5be6\u3001\u5e6b\u52a9\u9003\u6f0f\u7a05\u6350\u7b49\u7f6a\u800c\u53d7\u5211\u4e8b\u4e4b\u5236\u88c1\u3002                          \u767c\u5e03\u65e5\u671f\uff1a2022-01-10 <\/p>\n\n\n\n

          \u4f0d\u3001\u8cc7\u6599\u4f86\u6e90\uff1a <\/h2>\n\n\n\n
            \n
          1. \u7279\u6b8a\u696d\u7a05\u52d9\u8208\u6703\u8a08\u5be6\u52d9(\u4e8c\uff09\/ \u5f35\u6b63\u4ec1\u7de8\u8457<\/li>\n\n\n\n
          2. \u81fa\u5317\u5e02\u5546\u696d\u8655\u516c\u53f8\u767b\u8a18\u4e3b\u984c\u7db2<\/li>\n\n\n\n
          3. \u58f9\u5317\u5e02\u5546\u696d\u8655\u5546\u696d\u767b\u8a18\u4e3b\u984c\u7db2<\/li>\n\n\n\n
          4. \u516c\u53f8\u8207\u5546\u696d\u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u696d\u52d9\u66a8\u9805\u76ee\u67e5\u8a62\u670d\u52d9\u5e73\u53f0<\/li>\n\n\n\n
          5. \u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u5546\u5de5\u767b\u8a18\u516c\u793a\u8cc7\u6599\u67e5\u8a62\u670d\u52d9<\/li>\n\n\n\n
          6. \u570b\u7a05\u5c40\u767c\u5e03\u4e4b\u65b0\u805e\u7a3f<\/li>\n\n\n\n
          7. \u65b0\u5317\u5e02\u653f\u5e9c\u52de\u5de5\u5c40<\/li>\n\n\n\n
          8. \u52de\u52d5\u90e8\u52de\u52d5\u529b\u767c\u5c55\u7f72<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

            \u6700\u767c\u71d2\u65b0\u805e\uff1a\u89e3\u7f3a\u5de5\u5371\u6a5f\u20264\u7522\u696d\u9b06\u7d81 \u589e2.8\u842c\u79fb\u5de5 2023-05-24 05: … \u95b1\u8b80\u5168\u6587 →<\/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":[41,12],"tags":[87],"class_list":["post-718","post","type-post","status-publish","format-standard","hentry","category-41","category-12","tag-87"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/718","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=718"}],"version-history":[{"count":2,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/718\/revisions"}],"predecessor-version":[{"id":2012,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/718\/revisions\/2012"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=718"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}