{"id":775,"date":"2022-03-15T22:38:55","date_gmt":"2022-03-15T14:38:55","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=775"},"modified":"2023-06-06T11:39:21","modified_gmt":"2023-06-06T03:39:21","slug":"%e4%bb%96%e9%a0%85%e6%ac%8a%e5%88%a9%e5%8f%8a%e7%a7%9f%e8%b3%83%e6%ac%8a%e4%b9%8b%e6%b8%85%e7%90%86%e5%9c%a8%e5%90%84%e6%b3%95%e5%be%8b%e4%b9%8b%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=775","title":{"rendered":"\u4ed6\u9805\u6b0a\u5229\u53ca\u79df\u8cc3\u6b0a\u4e4b\u6e05\u7406\u5728\u5404\u6cd5\u5f8b\u4e4b\u898f\u5b9a"},"content":{"rendered":"\n

\u984c\u76ee\uff1a\u7532\u3001\u4e59\u3001\u4e19\u3001\u4e01\u56db\u4eba\u5206\u5225\u5728A\u3001B\u3001C\u3001D\u56db\u5b97\u571f\u5730\u4e0a\u5b58\u6709\u4ed6\u9805\u6b0a\u5229\uff0c\u7576A\u5730\u9032\u884c\u4e00\u822c\u5fb5\u6536\u3001B\u5730\u9032\u884c\u5340\u6bb5\u5fb5\u6536\u3001C\u5730\u9032\u884c\u5e02\u5730\u91cd\u5283\u3001D\u5730\u9032\u884c\u7167\u50f9\u6536\u8cb7\uff0c\u5247\u7532\u3001\u4e59\u3001\u4e19\u3001\u4e01\u56db\u4eba\u6240\u64c1\u6709\u7684\u4ed6\u9805\u6b0a\u5229\u5982\u4f55\u8655\u7406\u6216\u4fdd\u969c?<\/p>\n\n\n

\u7b54\uff1a<\/p>\n\n\n

\u4e00\u3001A\u5730\u9032\u884c\u4e00\u822c\u5fb5\u6536\uff1a<\/p>\n\n\n

(\u4e00)\u3001\u571f\u5fb5\u7b2c 35 \u689d\uff1a\u88ab\u5fb5\u6536\u4e4b\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u61c9\u6709\u4e4b\u8ca0\u64d4\uff0c(\u9664\u7533\u8acb\u767c\u7d66\u62b5\u50f9\u5730\u8005\u4f9d\u7b2c\u56db\u5341\u4e00\u689d\u53ca\u7b2c\u56db\u5341\u4e8c\u689d\u898f\u5b9a\u8fa6\u7406\u5916)\uff0c\u5176\u6b3e\u984d\u8a08\u7b97\uff0c\u4ee5\u8a72\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u61c9\u5f97\u4e4b\u88dc\u511f\u91d1\u984d\u70ba\u9650\uff0c\u7531\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u65bc\u767c\u7d66\u5730\u50f9\u88dc\u511f\u8cbb\u6216\u5efa\u7bc9\u6539\u826f\u7269\u88dc\u511f\u8cbb\u6642\u70ba\u6e05\u511f\u7d50\u675f\u4e4b<\/strong>\u3002\u524d\u9805\u6240\u7a31\u61c9\u6709\u4e4b\u8ca0\u64d4\uff0c\u6307\u4ed6\u9805\u6b0a\u5229\u50f9\u503c\u53ca\u4f9d\u6cd5\u61c9\u88dc\u511f\u8015\u5730\u4e09\u4e03\u4e94\u79df\u7d04\u627f\u79df\u4eba\u4e4b\u5730\u50f9\u3002<\/strong><\/p>\n\n\n

(\u4e8c)\u3001\u571f\u5fb5\u7b2c 36 \u689d\uff1a\u88ab\u5fb5\u6536\u4e4b\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u539f\u8a2d\u5b9a\u4e4b\u4ed6\u9805\u6b0a\u5229\u56e0\u5fb5\u6536\u800c\u6d88\u6ec5<\/strong>\u3002\u5176\u6b3e\u984d\u8a08\u7b97\uff0c\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u901a\u77e5\u7576\u4e8b\u4eba\u9650\u671f\u81ea\u884c\u5354\u8b70<\/strong>\uff0c\u518d\u4f9d\u5176\u5354\u8b70\u7d50\u679c\u4ee3\u70ba\u6e05\u511f\uff1b\u5354\u8b70\u4e0d\u6210\u8005\uff0c\u5176\u88dc\u511f\u8cbb\u4f9d\u7b2c\u4e8c\u5341\u516d\u689d\u898f\u5b9a(\u63d0\u5b58)\u8fa6\u7406<\/strong>\u3002<\/p>\n\n\n

(\u4e09)\u3001\u5e73\u6b0a\u7b2c 11 \u689d\uff1a\u4f9d\u6cd5\u5fb5\u6536<\/strong>\u6216\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\u70ba\u51fa\u79df\u8015\u5730<\/strong>\u6642\uff0c\u9664\u7531\u653f\u5e9c\u88dc\u511f\u627f\u79df\u4eba\u70ba\u6539\u826f\u571f\u5730\u6240\u652f\u4ed8\u4e4b\u8cbb\u7528\uff0c\u53ca\u5c1a\u672a\u6536\u7a6b\u4e4b\u8fb2\u4f5c\u6539\u826f\u7269\u5916\uff0c\u4e26\u61c9\u7531\u571f\u5730\u6240\u6709\u6b0a\u4eba\uff0c\u4ee5\u6240\u5f97\u4e4b\u88dc\u511f\u5730\u50f9\uff0c\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u5f8c\u9918\u984d\u4e4b\u4e09\u5206\u4e4b\u4e00\uff0c\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba<\/strong>\u3002\u524d\u9805\u88dc\u511f\u627f\u79df\u4eba\u4e4b\u5730\u50f9\uff0c\u61c9\u7531\u4e3b\u7ba1\u6a5f\u95dc\u65bc\u767c\u653e\u88dc\u511f\u6216\u4f9d\u6cd5\u63d0\u5b58\u6642\uff0c\u4ee3\u70ba\u6263\u4ea4<\/strong>\u3002\u516c\u6709\u51fa\u79df\u8015\u5730\u4f9d\u6cd5\u64a5\u7528\u6642\uff0c\u6e96\u7528\u524d\u4e8c\u9805\u4e4b\u898f\u5b9a\uff0c\u88dc\u511f\u627f\u79df\u4eba\uff1b\u6240\u9700\u7d93\u8cbb\uff0c\u7531\u539f\u7ba1\u7406\u6a5f\u95dc\u8ca0\u64d4\u3002\u4f46\u70ba\u7121\u511f\u64a5\u7528\u8005\uff0c\u88dc\u511f\u8cbb\u7528\uff0c\u7531\u9700\u5730\u6a5f\u95dc\u8ca0\u64d4\u3002<\/p>\n\n\n

(\u56db)\u5c0f\u7d50\uff1a\u7121\u8f49\u8f09\u898f\u5b9a\uff0c\u56e0\u4e00\u822c\u5fb5\u6536\u7121\u767c\u7d66\u62b5\u50f9\u5730\u4e4b\u898f\u5b9a\u3002<\/p>\n\n\n

1\u3001\u82e5\u4ed6\u9805\u6b0a\u5229\u70ba \u8015\u5730\u4e09\u4e03\u4e94\u79df\u7d04<\/strong> \u7684\u79df\u8cc3\u6b0a\u6642\uff1a<\/p>\n\n\n

(1)\u79df\u8cc3\u6b0a\u56e0\u5fb5\u6536\u800c\u6d88\u6ec5\u3002<\/p>\n\n\n

(2)\u6b3e\u9805\u63a1\u4ee3\u70ba\u6263\u4ea4( \u6240\u5f97\u4e4b\u88dc\u511f\u5730\u50f9\uff0c\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u5f8c\u9918\u984d\u4e4b\u4e09\u5206\u4e4b\u4e00\uff0c\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba<\/strong> )\u3002<\/p>\n\n\n

2\u3001\u82e5\u4ed6\u9805\u6b0a\u5229\u70ba \u8015\u5730\u4e09\u4e03\u4e94\u79df\u7d04<\/strong> \u7684\u79df\u8cc3\u6b0a \u4ee5\u5916\u4e4b\u4ed6\u9805\u6b0a\u5229\u6642\uff1a<\/p>\n\n\n

(1) \u4ed6\u9805\u6b0a\u5229\u56e0\u5fb5\u6536\u800c\u6d88\u6ec5<\/strong> \u3002<\/p>\n\n\n

(2)\u6b3e\u9805\u63a1\u81ea\u884c\u5354\u8b70\uff0c\u5354\u8b70\u6210\u7acb\uff0c\u7531\u4e3b\u7ba1\u6a5f\u95dc\u767c\u7d66\u5730\u50f9\u88dc\u511f\u6642\u4ee3\u70ba\u6263\u4ea4\uff1b\u82e5\u5354\u8b70\u4e0d\u6210\u7acb\uff0c\u5b58\u5165\u571f\u5730\u5fb5\u6536\u4fdd\u7ba1\u5c08\u6236\uff0c\u65e5\u5f8c\u5354\u8b70\u6210\u7acb\uff0c\u518d\u9818\u53d6\u4e4b\u3002(\u5354\u8b70\u4e0d\u6210\uff0c\u9322\u6c38\u9060\u62ff\u4e0d\u5230)<\/p>\n\n\n

\u4e8c\u3001B\u5730\u9032\u884c\u5340\u6bb5\u5fb5\u6536\uff1a\u6709\u8f49\u8f09\u898f\u5b9a\uff0c\u56e0\u5340\u6bb5\u5fb5\u6536\u6709\u767c\u7d66\u62b5\u50f9\u5730\u4e4b\u898f\u5b9a<\/p>\n\n\n

(\u4e00)\u3001\u571f\u5fb5\u7b2c 41 \u689d\uff1a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u7533\u8acb\u767c\u7d66\u62b5\u50f9\u5730\u4e4b\u539f\u6709\u571f\u5730\u4e0a\u8a02\u6709\u8015\u5730\u79df\u7d04\u6216\u8a2d\u5b9a\u4ed6\u9805\u6b0a\u5229\u6216\u9650\u5236\u767b\u8a18\u8005\uff0c\u9664\u7b2c\u56db\u5341\u4e8c\u689d\u53e6\u6709\u898f\u5b9a\u5916\uff0c\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u901a\u77e5\u7533\u8acb\u4eba\u9650\u671f\u81ea\u884c\u6e05\u7406\uff0c\u4e26\u4f9d\u898f\u5b9a\u671f\u9650\u63d0\u51fa\u8b49\u660e\u6587\u4ef6\u3002\u7533\u8acb\u4eba\u672a\u4f9d\u524d\u9805\u898f\u5b9a\u8fa6\u7406\u8005\uff0c\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u6838\u5b9a\u4e0d\u767c\u7d66\u62b5\u50f9\u5730\u3002\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u7d93\u6838\u5b9a\u4e0d\u767c\u7d66\u62b5\u50f9\u5730\u8005\uff0c\u61c9\u65bc\u6838\u5b9a\u4e4b\u6b21\u65e5\u8d77\u5341\u4e94\u65e5\u5167\u767c\u7d66\u73fe\u91d1\u88dc\u511f\u3002<\/p>\n\n\n

(\u4e8c)\u3001\u571f\u5fb5\u7b2c 42 \u689d\uff1a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u7533\u8acb\u767c\u7d66\u62b5\u50f9\u5730\u4e4b\u539f\u6709\u571f\u5730\u4e0a\u8a2d\u5b9a\u6709\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u8005\uff0c\u539f\u571f\u5730\u6240\u6709\u6b0a\u4eba\u53ca\u8a72\u4ed6\u9805\u6b0a\u5229\u4eba\u5f97\u7533\u8acb\u65bc\u767c\u7d66\u4e4b\u62b5\u50f9\u5730\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\uff0c\u7533\u8acb\u6642\u4e26\u61c9\u63d0\u51fa\u540c\u610f\u5857\u92b7\u539f\u6709\u571f\u5730\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u4e4b\u8b49\u660e\u6587\u4ef6\u3002\u4f9d\u524d\u9805\u898f\u5b9a\u65bc\u767c\u7d66\u4e4b\u62b5\u50f9\u5730\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\uff0c\u5176\u6b0a\u5229\u7bc4\u570d\u3001\u50f9\u503c\u3001\u6b21\u5e8f\u7b49\u5167\u5bb9\uff0c\u7531\u539f\u571f\u5730\u6240\u6709\u6b0a\u4eba\u53ca\u4ed6\u9805\u6b0a\u5229\u4eba\u5354\u8b70\u5b9a\u4e4b\u3002\u4f9d\u7b2c\u4e00\u9805\u8a2d\u5b9a\u4e4b\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\uff0c\u61c9\u65bc\u62b5\u50f9\u5730\u767b\u8a18\u6642\uff0c\u540c\u6642\u767b\u8a18\uff1b\u4e26\u61c9\u65bc\u767b\u8a18\u5f8c\u901a\u77e5\u8a72\u4ed6\u9805\u6b0a\u5229\u4eba\u3002<\/p>\n\n\n

(\u4e09)\u3001\u571f\u5fb5\u7d30\u7b2c 44 \u689d\uff1a\u672c\u689d\u4f8b\u7b2c\u56db\u5341\u4e00\u689d\u7b2c\u4e00\u9805\u6240\u7a31\u8b49\u660e\u6587\u4ef6\u5982\u4e0b\uff1a\u4e00\u3001\u8a02\u6709\u8015\u5730\u4e09\u4e03\u4e94\u79df\u7d04\u8005\uff0c\u61c9\u63d0\u51fa\u88dc\u511f\u627f\u79df\u4eba\u4e4b\u8b49\u660e\u6587\u4ef6\u3002\u4e8c\u3001\u8a2d\u5b9a\u5730\u4e0a\u6b0a\u3001\u4e0d\u52d5\u7522\u5f79\u6b0a\u3001\u6c38\u4f43\u6b0a\u6216\u8fb2\u80b2\u6b0a\u8005\uff0c\u61c9\u63d0\u51fa\u540c\u610f\u5857\u92b7\u4ed6\u9805\u6b0a\u5229\u4e4b\u8b49\u660e\u6587\u4ef6\u3002\u4e09\u3001\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u8005\uff0c\u61c9\u63d0\u51fa\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u4e4b\u6e05\u511f\u3001\u56de\u8d16\u6216\u540c\u610f\u5857\u92b7\u4e4b\u8b49\u660e\u6587\u4ef6\u3002\u56db\u3001\u6709\u9650\u5236\u767b\u8a18\u8005\uff0c\u61c9\u63d0\u51fa\u5df2\u70ba\u5857\u92b7\u9650\u5236\u767b\u8a18\u4e4b\u571f\u5730\u767b\u8a18\u8b04\u672c\u6216\u9810\u544a\u767b\u8a18\u6b0a\u5229\u4eba\u540c\u610f\u5857\u92b7\u4e4b\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n\n\n

(\u56db)\u3001\u571f\u5fb5\u7b2c 45 \u689d\uff1a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u7533\u8acb\u767c\u7d66\u62b5\u50f9\u5730\u4e4b\u539f\u6709\u571f\u5730\u4e0a\u8a02\u6709\u8015\u5730\u4e09\u4e03\u4e94\u79df\u7d04\u6216\u8a2d\u5b9a\u5730\u4e0a\u6b0a\u3001\u4e0d\u52d5\u7522\u5f79\u6b0a\u3001\u6c38\u4f43\u6b0a\u6216\u8fb2\u80b2\u6b0a\u8005\uff0c\u9664\u4f9d\u524d\u689d\u7b2c\u4e00\u6b3e\u6216\u7b2c\u4e8c\u6b3e\u8fa6\u7406\u5916\uff0c\u4e26\u5f97\u8acb\u6c42\u4e3b\u7ba1\u6a5f\u95dc\u9080\u96c6\u627f\u79df\u4eba\u6216\u4ed6\u9805\u6b0a\u5229\u4eba\u5354\u8abf\uff1b\u5176\u7d93\u5354\u8abf\u5408\u65bc\u4e0b\u5217\u60c5\u5f62\u8005\uff0c\u5f97\u7531\u4e3b\u7ba1\u6a5f\u95dc\u5c31\u5176\u61c9\u9818\u4e4b\u88dc\u511f\u5730\u50f9\u8fa6\u7406\u4ee3\u6263\u6e05\u511f\u53ca\u8a3b\u92b7\u79df\u7d04\u6216\u5857\u92b7\u4ed6\u9805\u6b0a\u5229\uff0c\u4e26\u7531\u571f\u5730\u6240\u6709\u6b0a\u4eba\u5c31\u5176\u8cf8\u9918\u61c9\u9818\u88dc\u511f\u5730\u50f9\u7533\u9818\u62b5\u50f9\u5730\uff1a\u4e00\u3001\u88dc\u511f\u91d1\u984d\u6216\u6b0a\u5229\u50f9\u503c\u7d93\u96d9\u65b9\u78ba\u5b9a\uff0c\u4e26\u540c\u610f\u7531\u4e3b\u7ba1\u6a5f\u95dc\u4ee3\u70ba\u6263\u7e73\u6e05\u511f\u3002\u4e8c\u3001\u627f\u79df\u4eba\u6216\u4ed6\u9805\u6b0a\u5229\u4eba\u540c\u610f\u8a3b\u92b7\u79df\u7d04\u6216\u5857\u92b7\u4ed6\u9805\u6b0a\u5229\u3002<\/p>\n\n\n

(\u4e94)\u3001 \u5e73\u6b0a\u7b2c 11 \u689d\uff1a\u4f9d\u6cd5\u5fb5\u6536<\/strong>\u6216\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\u70ba\u51fa\u79df\u8015\u5730<\/strong>\u6642\uff0c\u9664\u7531\u653f\u5e9c\u88dc\u511f\u627f\u79df\u4eba\u70ba\u6539\u826f\u571f\u5730\u6240\u652f\u4ed8\u4e4b\u8cbb\u7528\uff0c\u53ca\u5c1a\u672a\u6536\u7a6b\u4e4b\u8fb2\u4f5c\u6539\u826f\u7269\u5916\uff0c\u4e26\u61c9\u7531\u571f\u5730\u6240\u6709\u6b0a\u4eba\uff0c\u4ee5\u6240\u5f97\u4e4b\u88dc\u511f\u5730\u50f9\uff0c\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u5f8c\u9918\u984d\u4e4b\u4e09\u5206\u4e4b\u4e00\uff0c\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba<\/strong>\u3002\u524d\u9805\u88dc\u511f\u627f\u79df\u4eba\u4e4b\u5730\u50f9\uff0c\u61c9\u7531\u4e3b\u7ba1\u6a5f\u95dc\u65bc\u767c\u653e\u88dc\u511f\u6216\u4f9d\u6cd5\u63d0\u5b58\u6642\uff0c\u4ee3\u70ba\u6263\u4ea4<\/strong>\u3002\u516c\u6709\u51fa\u79df\u8015\u5730\u4f9d\u6cd5\u64a5\u7528\u6642\uff0c\u6e96\u7528\u524d\u4e8c\u9805\u4e4b\u898f\u5b9a\uff0c\u88dc\u511f\u627f\u79df\u4eba\uff1b\u6240\u9700\u7d93\u8cbb\uff0c\u7531\u539f\u7ba1\u7406\u6a5f\u95dc\u8ca0\u64d4\u3002\u4f46\u70ba\u7121\u511f\u64a5\u7528\u8005\uff0c\u88dc\u511f\u8cbb\u7528\uff0c\u7531\u9700\u5730\u6a5f\u95dc\u8ca0\u64d4\u3002 <\/p>\n\n\n

(\u516d)\u5c0f\u7d50\uff1a<\/p>\n\n\n

1\u3001 \u82e5\u4ed6\u9805\u6b0a\u5229\u70ba\u8015\u5730\u79df\u7d04\u3001\u4ed6\u9805\u6b0a\u5229\u3001\u9650\u5236\u767b\u8a18\uff1a <\/p>\n\n\n

(1)\u539f\u6709\u571f\u5730\u4ed6\u9805\u6b0a\u5229\u6d88\u6ec5\u3002<\/p>\n\n\n

(2)\u6b3e\u984d\u81ea\u884c\u5354\u8b70\u6216\u4ed6\u9805\u6b0a\u5229\u8f49\u8f09\u81f3\u62b5\u50f9\u5730\u4e0a\uff0c\u82e5\u5354\u8b70\u4e0d\u6210\uff0c\u4e0d\u767c\u7d66\u62b5\u50f9\u5730\u6539\u767c\u73fe\u91d1\u88dc\u511f\u3002 <\/p>\n\n\n

(3) 375\u79df\u7d04\uff0c\u6b3e\u9805\u63a1\u4ee3\u70ba\u6263\u4ea4( \u6240\u5f97\u4e4b\u88dc\u511f\u5730\u50f9\uff0c\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u5f8c\u9918\u984d\u4e4b\u4e09\u5206\u4e4b\u4e00\uff0c\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba<\/strong> )\u3002 <\/p>\n\n\n

2\u3001 \u82e5\u4ed6\u9805\u6b0a\u5229\u70ba\u64d4\u4fdd\u7269\u6b0a\u6642(\u62b5\u62bc\u6b0a\u3001\u5178\u6b0a)\uff1a <\/p>\n\n\n

(1)\u63d0\u51fa\u540c\u610f\u5857\u92b7\u539f\u6709\u571f\u5730\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u4e4b\u8b49\u660e\u6587\u4ef6\u3002(\u5df3\u9084\u9322)<\/p>\n\n\n

(2)\u539f\u6709\u571f\u5730\u4ed6\u9805\u6b0a\u5229\u6d88\u6ec5\uff0c\u4f46\u4ed6\u9805\u6b0a\u5229\u4eba\u5f97\u7533\u8acb\u65bc\u767c\u7d66\u4e4b\u62b5\u50f9\u5730\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\uff0c\u5176\u6b0a\u5229\u7bc4\u570d\u3001\u50f9\u503c\u3001\u6b21\u5e8f\u7b49\u5167\u5bb9\uff0c\u81ea\u884c\u5354\u8b70\u5b9a\u4e4b(\u8f49\u8f09)\u3002\u672a\u4f9d\u898f\u5b9a\u8fa6\u7406\u8005\uff0c\u4e0d\u767c\u7d66\u62b5\u50f9\u5730\u3002<\/p>\n\n\n

\u4e09\u3001C\u5730\u8fa6\u7406\u5e02\u5730\u91cd\u5283\uff1a<\/p>\n\n\n

(\u4e00)\u3001\u5e73\u6b0a\u7b2c 64 \u689d\u5730\u4e0a\u6b0a\u3001\u8fb2\u80b2\u6b0a\u3001\u6c38\u4f43\u6b0a\u53ca\u4e0d\u52d5\u7522\u5f79\u6b0a\u56e0\u5e02\u5730\u91cd\u5283\u81f4\u4e0d\u80fd\u9054\u5176\u8a2d\u5b9a\u76ee\u7684\u8005\uff0c\u5404\u8a72\u6b0a\u5229\u8996\u70ba\u6d88\u6ec5\u3002\u5730\u4e0a\u6b0a\u4eba\u3001\u8fb2\u80b2\u6b0a\u4eba\u3001\u6c38\u4f43\u6b0a\u4eba\u6216\u4e0d\u52d5\u7522\u5f79\u6b0a\u4eba\u5f97\u5411\u571f\u5730\u6240\u6709\u6b0a\u4eba\u8acb\u6c42\u76f8\u7576\u4e4b\u88dc\u511f\u3002\u571f\u5730\u5efa\u7bc9\u6539\u826f\u7269\u7d93\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\uff0c\u56e0\u5e02\u5730\u91cd\u5283\u81f4\u4e0d\u80fd\u9054\u5176\u8a2d\u5b9a\u76ee\u7684\u8005\uff0c\u5404\u8a72\u6b0a\u5229\u8996\u70ba\u6d88\u6ec5\u3002\u62b5\u62bc\u6b0a\u4eba\u6216\u5178\u6b0a\u4eba\u5f97\u5411\u571f\u5730\u6240\u6709\u6b0a\u4eba\u8acb\u6c42\u4ee5\u5176\u6240\u5206\u914d\u4e4b\u571f\u5730\uff0c\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u3002<\/p>\n\n\n

(\u4e8c)\u5e73\u6b0a\u7b2c 64-1 \u689d\u5be6\u65bd\u91cd\u5283\u672a\u53d7\u571f\u5730\u5206\u914d\u8005\uff0c\u5176\u539f\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u4e4b\u6b0a\u5229\u50f9\u503c\uff0c\u7531\u91cd\u5283\u6a5f\u95dc\u5728\u4e0d\u8d85\u904e\u571f\u5730\u6240\u6709\u6b0a\u4eba\u61c9\u5f97\u88dc\u511f\u4e4b\u6578\u984d\u5167\u4e88\u4ee5\u5354\u8abf\u6e05\u7406\u3002<\/p>\n\n\n

(\u4e09)\u5e73\u6b0a\u7b2c 65 \u689d\u7b2c\u516d\u5341\u4e09\u689d\u4e4b\u4e00\u3001\u7b2c\u516d\u5341\u56db\u689d\u8acb\u6c42\u6b0a\u4e4b\u884c\u4f7f\uff0c\u61c9\u65bc\u91cd\u5283\u5206\u914d\u7d50\u679c\u78ba\u5b9a\u4e4b\u6b21\u65e5\u8d77\u4e8c\u500b\u6708\u5167\u70ba\u4e4b\u3002<\/p>\n\n\n

(\u56db)\u5e73\u6b0a\u7d30\u7b2c 91 \u689d\u91cd\u5283\u524d\u571f\u5730\u5df2\u8a2d\u5b9a\u4ed6\u9805\u6b0a\u5229\u800c\u65bc\u91cd\u5283\u5f8c\u5206\u914d\u571f\u5730\u8005\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u65bc\u8fa6\u7406\u571f\u5730\u6b0a\u5229\u8b8a\u66f4\u767b\u8a18\u524d\uff0c\u9080\u96c6\u6b0a\u5229\u4eba\u5354\u8abf\uff0c\u9664\u5354\u8abf\u7d50\u679c\u8a72\u6b0a\u5229\u6d88\u6ec5\u8005\u5916\uff0c\u61c9\u5217\u518a\u9001\u7531\u8a72\u7ba1\u767b\u8a18\u6a5f\u95dc\u6309\u539f\u767b\u8a18\u5148\u5f8c\u8f49\u8f09\u65bc\u91cd\u5283\u5f8c\u5206\u914d\u4e4b\u571f\u5730\u3002\u5176\u70ba\u5408\u4f75\u5206\u914d\u8005\uff0c\u4ed6\u9805\u6b0a\u5229\u4e4b\u8f49\u8f09\uff0c\u61c9\u4ee5\u91cd\u5283\u524d\u5404\u5b97\u571f\u5730\u9762\u7a4d\u6bd4\u7387\u8a08\u7b97\u5176\u6b0a\u5229\u7bc4\u570d\uff1b\u4ed6\u9805\u6b0a\u5229\u70ba\u5730\u4e0a\u6b0a\u3001\u8fb2\u80b2\u6b0a\u3001\u6c38\u4f43\u6b0a\u3001\u4e0d\u52d5\u7522\u5f79\u6b0a\u6216\u5178\u6b0a\u8005\uff0c\u4e26\u61c9\u9644\u5177\u4f4d\u7f6e\u5716\u3002\u524d\u9805\u8f49\u8f09\uff0c\u61c9\u901a\u77e5\u4ed6\u9805\u6b0a\u5229\u4eba\u3002\u91cd\u5283\u524d\u571f\u5730\u7d93\u8fa6\u7ae3\u9650\u5236\u767b\u8a18\u8005\uff0c\u6e96\u7528\u524d\u4e8c\u9805\u898f\u5b9a\u3002<\/p>\n\n\n

(\u4e94)\u5e73\u6b0a\u7d30\u7b2c 92 \u689d\u4f9d\u672c\u689d\u4f8b\u7b2c\u516d\u5341\u56db\u689d\u4e4b\u4e00\u898f\u5b9a\u5be6\u65bd\u91cd\u5283\u672a\u53d7\u5206\u914d\u4e4b\u571f\u5730\u4e0a\u539f\u8a2d\u5b9a\u62b5\u62bc\u6b0a\u6216\u5178\u6b0a\u4e4b\u6b0a\u5229\u50f9\u503c\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u65bc\u91cd\u5283\u5206\u914d\u78ba\u5b9a\u4e4b\u65e5\u8d77\u4e8c\u500b\u6708\u5167\uff0c\u9080\u96c6\u6b0a\u5229\u4eba\u5354\u8abf\uff0c\u9054\u6210\u5354\u8b70\u8005\uff0c\u4f9d\u5176\u5354\u8b70\u7d50\u679c\u8fa6\u7406\uff1b\u5354\u8b70\u4e0d\u6210\u8005\uff0c\u61c9\u5c07\u571f\u5730\u6240\u6709\u6b0a\u4eba\u61c9\u5f97\u88dc\u511f\u5730\u50f9\u63d0\u5b58\u4e4b\uff0c\u4e26\u5217\u518a\u9001\u7531\u8a72\u7ba1\u767b\u8a18\u6a5f\u95dc\u9015\u70ba\u5857\u92b7\u767b\u8a18\u3002<\/p>\n\n\n

(\u516d)\u5e73\u6b0a\u7b2c 63 \u689d\u51fa\u79df\u4e4b\u516c\u3001\u79c1\u6709\u8015\u5730\u56e0\u5be6\u65bd\u5e02\u5730\u91cd\u5283\u81f4\u4e0d\u80fd\u9054\u5230\u539f\u79df\u8cc3\u4e4b\u76ee\u7684\u8005\uff0c\u7531\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u653f\u5e9c\u9015\u70ba\u8a3b\u92b7\u5176\u79df\u7d04\u4e26\u901a\u77e5\u7576\u4e8b\u4eba\u3002\u4f9d\u524d\u9805\u898f\u5b9a\u8a3b\u92b7\u79df\u7d04\u8005\uff0c\u627f\u79df\u4eba\u5f97\u4f9d\u5de6\u5217\u898f\u5b9a\u8acb\u6c42\u6216\u9818\u53d6\u88dc\u511f\uff1a\u4e00\u3001\u91cd\u5283\u5f8c\u5206\u914d\u571f\u5730\u8005\uff0c\u627f\u79df\u4eba\u5f97\u5411\u51fa\u79df\u4eba\u8acb\u6c42\u6309\u91cd\u5283\u8a08\u756b\u66f8\u516c\u544a\u7576\u671f\u8a72\u571f\u5730\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u4e09\u5206\u4e4b\u4e00\u4e4b\u88dc\u511f\u3002\u4e8c\u3001\u91cd\u5283\u5f8c\u672a\u53d7\u5206\u914d\u571f\u5730\u8005\uff0c\u5176\u61c9\u9818\u4e4b\u88dc\u511f\u5730\u50f9\uff0c\u7531\u51fa\u79df\u4eba\u9818\u53d6\u4e09\u5206\u4e4b\u4e8c\uff0c\u627f\u79df\u4eba\u9818\u53d6\u4e09\u5206\u4e4b\u4e00\u3002\u56e0\u91cd\u5283\u62b5\u5145\u70ba\u516c\u5171\u8a2d\u65bd\u7528\u5730\u4e4b\u516c\u6709\u51fa\u79df\u8fb2\u696d\u7528\u5730\uff0c\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u653f\u5e9c\u61c9\u9015\u70ba\u8a3b\u92b7\u79df\u7d04\uff0c\u4e26\u6309\u91cd\u5283\u8a08\u756b\u66f8\u516c\u544a\u7576\u671f\u8a72\u571f\u5730\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u4e09\u5206\u4e4b\u4e00\u88dc\u511f\u627f\u79df\u4eba\uff0c\u6240\u9700\u8cbb\u7528\u5217\u70ba\u91cd\u5283\u5171\u540c\u8ca0\u64d4\u3002<\/p>\n\n\n

(\u4e94)\u5e73\u6b0a\u7b2c 63-1 \u689d\u524d\u689d\u4ee5\u5916\u4e4b\u51fa\u79df\u571f\u5730\uff0c\u56e0\u91cd\u5283\u800c\u4e0d\u80fd\u9054\u5230\u539f\u79df\u8cc3\u4e4b\u76ee\u7684\u8005\uff0c\u627f\u79df\u4eba\u5f97\u7d42\u6b62\u79df\u7d04\uff0c\u4e26\u5f97\u5411\u51fa\u79df\u4eba\u8acb\u6c42\u76f8\u7576\u4e00\u5e74\u79df\u91d1\u4e4b\u88dc\u511f\u3002\u5176\u56e0\u91cd\u5283\u800c\u589e\u6e1b\u5176\u5229\u7528\u50f9\u503c\u8005\uff0c\u51fa\u79df\u4eba\u6216\u627f\u79df\u4eba\u5f97\u5411\u5c0d\u65b9\u8acb\u6c42\u8b8a\u66f4\u79df\u7d04\u53ca\u589e\u6e1b\u76f8\u7576\u4e4b\u79df\u91d1\u3002<\/p>\n\n\n

(\u516d)\u5c0f\u7d50\uff1a<\/p>\n\n\n

1\u3001\u51fa\u79df\u8015\u5730(375)\uff1a<\/p>\n\n\n

(1)\u4e0d\u80fd\u9054\u5230\u539f\u79df\u8cc3\u76ee\u7684\uff0c\u9015\u70ba\u8a3b\u92b7\u79df\u7d04\u3002(\u5927\u591a\u6578\u662f\u5982\u6b64)<\/p>\n\n\n

(2)\u6b3e\u9805\u8a08\u7b97\uff1a<\/p>\n\n\n

A\u3001\u91cd\u5283\u5f8c\u6709\u5206\u914d\u571f\u5730\uff1a\u91cd\u5283\u8a08\u756b\u66f8\u516c\u544a\u7576\u671f\u571f\u5730\u516c\u544a\u73fe\u503c1\/3<\/p>\n\n\n

B\u3001\u91cd\u5283\u5f8c\u672a\u5206\u914d\u571f\u5730\uff1a\u61c9\u9818\u88dc\u511f\u5730\u50f91\/3<\/p>\n\n\n

C\u3001\u91cd\u5283\u62b5\u5145\u70ba\u516c\u8a2d\u7528\u5730(\u5927\u5bb6\u5171\u540c\u8ca0\u64d4)\u4e4b\u516c\u6709\u51fa\u79df\u8fb2\u696d\u7528\u5730\uff1a \u91cd\u5283\u8a08\u756b\u66f8\u516c\u544a\u7576\u671f\u571f\u5730\u516c\u544a\u73fe\u503c1\/3 \uff0c\u6240\u9700\u8cbb\u7528\u5217\u70ba\u91cd\u5283\u5171\u540c\u8ca0\u64d4\u3002<\/p>\n\n\n

2\u3001\u5176\u4ed6\u51fa\u79df\u571f\u5730\uff1a<\/p>\n\n\n

A\u3001 \u4e0d\u80fd\u9054\u5230\u539f\u79df\u8cc3\u76ee\u7684\uff0c\u9015\u70ba\u7d42\u6b62\u79df\u7d04\uff0c\u5f97\u5411\u51fa\u79df\u4eba\u8acb\u6c42\u76f8\u7576\u4e00\u5e74\u4e4b\u88dc\u511f\u3002 <\/p>\n\n\n

B\u3001\u56e0\u91cd\u5283\u589e\u6e1b\u5229\u7528\u50f9\u503c\uff0c\u8acb\u5411\u5c0d\u65b9\u8acb\u6c42\u8b8a\u66f4\u79df\u7d04\u6216\u589e\u6e1b\u76f8\u7576\u4e4b\u79df\u91d1\u3002<\/p>\n\n\n

C\u3001\u5176\u8acb\u6c42\u6b0a\uff0c\u65bc\u91cd\u5283\u5206\u914d\u7d50\u679c\u78ba\u5b9a\u4e4b\u6b21\u65e5\u8d77\u4e8c\u500b\u6708\u5167\u70ba\u4e4b\u3002<\/p>\n\n\n

3\u3001\u4ed6\u9805\u6b0a\u5229\u4e4b\u6e05\u7406\uff1a\u8f49\u8f09<\/p>\n\n\n

A\u3001\u5e73\u6b0a\uff1a \u7528\u76ca\u7269\u6b0a\uff0c\u4e0d\u80fd\u9054\u5230\u539f\u8a2d\u5b9a\u76ee\u7684\uff0c\u5404\u6b0a\u5229\u8996\u70ba\u6d88\u6ec5\uff0c\u9084\u9322\u6216\u61c9\u8f49\u8f09\u3002<\/strong><\/p>\n\n\n

B\u3001 \u5e73\u6b0a\uff1a \u64d4\u4fdd\u7269\u6b0a\uff0c\u9084\u9322\u6216\u61c9\u8f49\u8f09\uff0c<\/strong>\u82e5\u672a\u5206\u914d\u571f\u5730\uff0c\u91cd\u5283\u6a5f\u95dc\u5728\u61c9\u5f97\u88dc\u511f\u6578\u984d\u5167\u5354\u8abf\u6e05\u7406\u3002 <\/p>\n\n\n

\u56db\u3001D\u5730\u9032\u884c\u7167\u50f9\u6536\u8cb7\uff1a<\/p>\n\n\n

(\u4e00)\u5e73 \u6b0a\u7b2c 11 \u689d\uff1a\u4f9d\u6cd5\u5fb5\u6536<\/strong>\u6216\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\u70ba\u51fa\u79df\u8015\u5730<\/strong>\u6642\uff0c\u9664\u7531\u653f\u5e9c\u88dc\u511f\u627f\u79df\u4eba\u70ba\u6539\u826f\u571f\u5730\u6240\u652f\u4ed8\u4e4b\u8cbb\u7528\uff0c\u53ca\u5c1a\u672a\u6536\u7a6b\u4e4b\u8fb2\u4f5c\u6539\u826f\u7269\u5916\uff0c\u4e26\u61c9\u7531\u571f\u5730\u6240\u6709\u6b0a\u4eba\uff0c\u4ee5\u6240\u5f97\u4e4b\u88dc\u511f\u5730\u50f9\uff0c\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u5f8c\u9918\u984d\u4e4b\u4e09\u5206\u4e4b\u4e00\uff0c\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba<\/strong>\u3002\u524d\u9805\u88dc\u511f\u627f\u79df\u4eba\u4e4b\u5730\u50f9\uff0c\u61c9\u7531\u4e3b\u7ba1\u6a5f\u95dc\u65bc\u767c\u653e\u88dc\u511f\u6216\u4f9d\u6cd5\u63d0\u5b58\u6642\uff0c\u4ee3\u70ba\u6263\u4ea4<\/strong>\u3002\u516c\u6709\u51fa\u79df\u8015\u5730\u4f9d\u6cd5\u64a5\u7528\u6642\uff0c\u6e96\u7528\u524d\u4e8c\u9805\u4e4b\u898f\u5b9a\uff0c\u88dc\u511f\u627f\u79df\u4eba\uff1b\u6240\u9700\u7d93\u8cbb\uff0c\u7531\u539f\u7ba1\u7406\u6a5f\u95dc\u8ca0\u64d4\u3002\u4f46\u70ba\u7121\u511f\u64a5\u7528\u8005\uff0c\u88dc\u511f\u8cbb\u7528\uff0c\u7531\u9700\u5730\u6a5f\u95dc\u8ca0\u64d4\u3002 <\/p>\n\n\n

(\u4e8c)\u5e73\u6b0a\u7d30\u7b2c 46 \u689d\uff1a\u7167\u50f9\u6536\u8cb7\u571f\u5730\u8a2d\u6709\u4ed6\u9805\u6b0a\u5229\u8005\uff0c\u4ed6\u9805\u6b0a\u5229\u88dc\u511f\u8cbb\u7531\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc\u65bc\u767c\u7d66\u571f\u5730\u6240\u6709\u6b0a\u4eba\u4e4b\u88dc\u511f\u5730\u50f9\u5167\u4ee3\u70ba\u6263\u4ea4\u4ed6\u9805\u6b0a\u5229\u4eba\uff0c\u4e26\u5857\u92b7\u4e4b\u3002\u4f46\u4ed6\u9805\u6b0a\u5229\u50f9\u503c\u4e4b\u7e3d\u548c\uff0c\u4ee5\u4e0d\u8d85\u904e\u8a72\u5b97\u571f\u5730\u6536\u8cb7\u5730\u50f9\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u53ca\u672c\u689d\u4f8b\u7b2c\u5341\u4e00\u689d\u898f\u5b9a\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba\u4e4b\u5730\u50f9\u5f8c\u4e4b\u9918\u984d\u70ba\u9650\u3002\u524d\u9805\u6b0a\u5229\u50f9\u503c\u7d93\u767b\u8a18\u6578\u984d\u8005\uff0c\u4ee5\u767b\u8a18\u4e4b\u6578\u984d\u70ba\u6e96\uff1b\u672a\u767b\u8a18\u6578\u984d\u8005\uff0c\u7531\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u5730\u653f\u6a5f\u95dc\u901a\u77e5\u6b0a\u5229\u4eba\u53ca\u7fa9\u52d9\u4eba\u6703\u540c\u7533\u5831\u6216\u5354\u8b70\u5b9a\u4e4b\uff1b\u5354\u8b70\u4e0d\u6210\u6642\uff0c\u7531\u5730\u653f\u6a5f\u95dc\u4f30\u8a08\u5f8c\u63d0\u4ea4\u5730\u50f9\u8a55\u8b70\u59d4\u54e1\u6703\u8a55\u5b9a\u4e4b\u3002\u7167\u50f9\u6536\u8cb7\u571f\u5730\u8a2d\u6709\u62b5\u62bc\u6b0a\u8005\uff0c\u5982\u5176\u8a2d\u5b9a\u767b\u8a18\u5728\u8015\u5730\u79df\u7d04\u8a02\u7acb\u4e4b\u524d\uff0c\u8a72\u62b5\u62bc\u6b0a\u4eba\u61c9\u512a\u5148\u65bc\u8015\u5730\u627f\u79df\u4eba\u53d7\u511f\u3002\u7b2c\u4e00\u9805\u898f\u5b9a\uff0c\u65bc\u5730\u4e0a\u5efa\u7bc9\u6539\u826f\u7269\u4e00\u4f75\u6536\u8cb7\u8005\uff0c\u6e96\u7528\u4e4b\u3002<\/p>\n\n\n

(\u4e09)\u5e73\u6b0a\u7b2c 36 \u689d\u571f\u5730\u589e\u503c\u7a05\u4e4b\u5fb5\u6536\uff0c\u61c9\u4f9d\u7167\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u8a08\u7b97\uff0c\u65bc\u571f\u5730\u6240\u6709\u6b0a\u79fb\u8f49\u6216\u8a2d\u5b9a\u5178\u6b0a\u6642\u884c\u4e4b\u3002\u4f46\u56e0\u7e7c\u627f\u800c\u79fb\u8f49\u8005\uff0c\u4e0d\u5fb5\u571f\u5730\u589e\u503c\u7a05\u3002\u524d\u9805\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\uff0c\u61c9\u6e1b\u53bb\u571f\u5730\u6240\u6709\u6b0a\u4eba\u70ba\u6539\u826f\u571f\u5730\u5df2\u652f\u4ed8\u4e4b\u5168\u90e8\u8cbb\u7528\u3002\u571f\u5730\u6240\u6709\u6b0a\u4eba\u8fa6\u7406\u571f\u5730\u79fb\u8f49\u7e73\u7d0d\u571f\u5730\u589e\u503c\u7a05\u6642\uff0c\u5728\u5176\u6301\u6709\u571f\u5730\u671f\u9593\u5167\uff0c\u56e0\u91cd\u65b0\u898f\u5b9a\u5730\u50f9\u589e\u7e73\u4e4b\u5730\u50f9\u7a05\uff0c\u5c31\u5176\u79fb\u8f49\u571f\u5730\u90e8\u5206\uff0c\u51c6\u4e88\u62b5\u7e73\u5176\u61c9\u7d0d\u4e4b\u571f\u5730\u589e\u503c\u7a05\u3002\u4f46\u51c6\u4e88\u62b5\u7e73\u4e4b\u7e3d\u984d\uff0c\u4ee5\u4e0d\u8d85\u904e\u571f\u5730\u79fb\u8f49\u6642\u61c9\u7e73\u589e\u503c\u7a05\u7e3d\u984d\u767e\u5206\u4e4b\u4e94\u70ba\u9650\u3002\u524d\u9805\u589e\u7e73\u4e4b\u5730\u50f9\u7a05\u62b5\u7e73\u8fa6\u6cd5\uff0c\u7531\u884c\u653f\u9662\u5b9a\u4e4b\u3002<\/p>\n\n\n

(\u56db)\u571f\u7a05\u7b2c 28 \u689d\uff1a\u5df2\u898f\u5b9a\u5730\u50f9\u4e4b\u571f\u5730\uff0c\u65bc\u571f\u5730\u6240\u6709\u6b0a\u79fb\u8f49\u6642\uff0c\u61c9\u6309\u5176\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u5fb5\u6536\u571f\u5730\u589e\u503c\u7a05\u3002\u4f46\u56e0\u7e7c\u627f\u800c\u79fb\u8f49\u4e4b\u571f\u5730\uff0c\u5404\u7d1a\u653f\u5e9c\u51fa\u552e\u6216\u4f9d\u6cd5\u8d08\u8207\u4e4b\u516c\u6709\u571f\u5730\uff0c\u53ca\u53d7\u8d08\u4e4b\u79c1\u6709\u571f\u5730\uff0c\u514d\u5fb5\u571f\u5730\u589e\u503c\u7a05\u3002<\/p>\n\n\n

(\u4e09)\u5c0f\u7d50\uff1a<\/p>\n\n\n

1\u3001\u8015\u5730\u79df\u7d04\uff1a(\u5730\u50f9\u88dc\u511f+\u6539\u826f\u571f\u5730\u8cbb\u7528-\u5e73\u6b0a36\u53ca\u571f\u7a0528\u4e4b\u589e\u503c\u7a05)*1\/3\uff0c\u4ee3\u70ba\u6263\u4ea4<\/p>\n\n\n

2\u3001\u4ed6\u9805\u6b0a\u5229\uff1a (\u5730\u50f9\u88dc\u511f+\u6539\u826f\u571f\u5730\u8cbb\u7528-\u5e73\u6b0a36\u53ca\u571f\u7a0528\u4e4b\u589e\u503c\u7a05-\u8015\u5730\u79df\u7d04*1\/3)\uff0c\u4ee3\u70ba\u6263\u4ea4\uff0c\u5354\u8b70\u4e0d\u6210\uff0c\u63d0\u4ea4\u5730\u50f9\u8a55\u8b70\u59d4\u54e1\u6703\u8a55\u8b70\u4e4b\u3002\u82e5\u623f\u5730\u4e0d\u540c\u4e00\u4eba\u6642\uff0c\u61c9\u6392\u9664\u5730\u4e0a\u6b0a\u53ca\u4e0d\u52d5\u7522\u5f79\u6b0a\u4e4b\u9069\u7528\uff0c\u4e5f\u5c31\u662f\u4ed6\u9805\u6b0a\u5229\u4e0d\u5f97\u5857\u92b7\u4e4b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u984c\u76ee\uff1a\u7532\u3001\u4e59\u3001\u4e19\u3001\u4e01\u56db\u4eba\u5206\u5225\u5728A\u3001B\u3001C\u3001D\u56db\u5b97\u571f\u5730\u4e0a\u5b58\u6709\u4ed6\u9805\u6b0a\u5229\uff0c\u7576A\u5730\u9032\u884c\u4e00 … \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":[4],"tags":[],"class_list":["post-775","post","type-post","status-publish","format-standard","hentry","category-4"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/775","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=775"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/775\/revisions"}],"predecessor-version":[{"id":1685,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/775\/revisions\/1685"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=775"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}