{"id":815,"date":"2022-03-19T19:09:46","date_gmt":"2022-03-19T11:09:46","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=815"},"modified":"2023-06-06T11:38:38","modified_gmt":"2023-06-06T03:38:38","slug":"%e4%bb%a3%e7%90%86%e3%80%81%e5%b1%85%e9%96%93%e3%80%81%e5%a7%94%e4%bb%bb%e3%80%81%e6%89%bf%e6%94%ac%e3%80%81%e7%84%a1%e6%ac%8a%e8%99%95%e5%88%86%e3%80%81%e5%83%b1%e5%82%ad%e4%b9%8b%e5%88%86%e8%be%a6","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=815","title":{"rendered":"\u4ee3\u7406\u3001\u5c45\u9593\u3001\u59d4\u4efb\u3001\u627f\u652c\u3001\u7121\u6b0a\u8655\u5206\u3001\u50f1\u50ad\u4e4b\u5206\u8fa6"},"content":{"rendered":"\n

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

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(\u4e00)\u8981\u4ef6\uff1a<\/p>\n\n\n

1\u3001\u4ee3\u7406\u4eba\u4ee5\u672c\u4eba\u540d\u7fa9\u70ba\u6cd5\u5f8b\u884c\u70ba\u3002<\/p>\n\n\n

2\u3001\u4ee3\u7406\u4eba\u4ee3\u70ba\u610f\u601d\u8868\u793a\u6216\u4ee3\u53d7\u610f\u601d\u8868\u793a\u3002<\/p>\n\n\n

3\u3001\u4ee3\u7406\u4eba\u5f97\u4ee3\u7406\u672c\u4eba\u70ba\u6cd5\u5f8b\u884c\u70ba\u53ca\u6e96\u6cd5\u5f8b\u884c\u70ba\u3002<\/p>\n\n\n

4\u3001\u4ee3\u7406\u4eba\u5f97\u65bc\u4ee3\u7406\u6b0a\u9650\u5167\u70ba\u6cd5\u5f8b\u884c\u70ba\u3002<\/p>\n\n\n

(\u4e8c)\u3001\u4ee3\u7406\u7279\u6027<\/p>\n\n\n

1\u3001\u7368\u7acb\u6027\uff1a\u4ee3\u7406\u95dc\u4fc2\u8207\u5167\u90e8\u59d4\u4efb\u6216\u50f1\u50ad\u95dc\u4fc2\u4e88\u4ee5\u5206\u96e2\uff0c\u70ba\u4e00\u7368\u7acb\u6cd5\u5f8b\u884c\u70ba\u3002<\/p>\n\n\n

2\u3001\u7121\u56e0\u6027\uff1a\u4ee3\u6b0a\u6388\u8207\u884c\u70ba\u672c\u8eab\u662f\u5426\u6703\u56e0\u57fa\u790e\u884c\u70ba\u7121\u6548\u6216\u5f97\u64a4\u92b7\u800c\u53d7\u5f71\u97ff\uff0c\u5411\u4f86\u70ba\u6c11\u6cd5\u4e0a\u91cd\u5927\u722d\u8b70\u554f\u984c\u3002<\/p>\n\n\n

3\u3001\u975e\u8981\u5f0f\u6027\uff1a\u7121\u9808\u8e10\u884c\u4e00\u5b9a\u65b9\u5f0f\u5373\u53ef\u6210\u7acb\u3002<\/p>\n\n\n

(\u4e09)\u3001\u4ee3\u7406\u6b0a\u4e4b\u6548\u529b\uff1a<\/p>\n\n\n

1\u3001\u4ee3\u7406\u4eba\u884c\u70ba\u6548\u529b\u6b78\u5c6c\u65bc\u672c\u4eba\u3002<\/p>\n\n\n

2\u3001\u610f\u601d\u8868\u793a\u6709\u7455\u75b5\u6642\uff0c\u539f\u5247\uff1a\u5c31\u4ee3\u7406\u4eba\u6c7a\u4e4b\uff0c\u4f8b\u5916\uff0c\u672c\u4eba\u6307\u793a\uff0c\u5c31\u672c\u4eba\u6c7a\u4e4b\u3002(\u6c11105)<\/p>\n\n\n

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(\u56db)\u3001\u4ee3\u7406\u6b0a\u4e4b\u6d88\u6ec5\uff1a<\/p>\n\n\n

1\u3001\u539f\u56e0\uff1a\u4ee3\u7406\u6b0a\u4e4b\u64a4\u56de\u53ca\u9650\u5236(\u6c11107\u3001108)<\/p>\n\n\n

\u7b2c 107 \u689d\uff1a\u4ee3\u7406\u6b0a\u4e4b\u9650\u5236\u53ca\u64a4\u56de\uff0c\u4e0d\u5f97\u4ee5\u4e4b\u5c0d\u6297\u5584\u610f\u7b2c\u4e09\u4eba<\/strong>\u3002\u4f46\u7b2c\u4e09\u4eba\u56e0\u904e\u5931\u800c\u4e0d\u77e5\u5176\u4e8b\u5be6\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n

\u7b2c 108 \u689d\uff1a\u4ee3\u7406\u6b0a\u4e4b\u6d88\u6ec5\uff0c\u4f9d\u5176\u6240\u7531\u6388\u8207\u4e4b\u6cd5\u5f8b\u95dc\u4fc2\u5b9a\u4e4b\u3002\u4ee3\u7406\u6b0a\uff0c\u5f97\u65bc\u5176\u6240\u7531\u6388\u8207\u4e4b\u6cd5\u5f8b\u95dc\u4fc2\u5b58\u7e8c\u4e2d\u64a4\u56de\u4e4b\u3002\u4f46\u4f9d\u8a72\u6cd5\u5f8b\u95dc\u4fc2\u4e4b\u6027\u8cea\u4e0d\u5f97\u64a4\u56de\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n

(\u4e94)\u3001\u7121\u6b0a\u4ee3\u7406\uff1a<\/p>\n\n\n

1\u3001\u8868\u898b\u4ee3\u7406\uff1a<\/p>\n\n\n

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(2)\u3001\u985e\u578b\uff1a<\/p>\n\n\n

A\u3001\u56e0\u4ee3\u7406\u6b0a\u7684\u64a4\u56de\u6216\u9650\u5236(\u6c11107)<\/p>\n\n\n

B\u3001\u7531\u81ea\u5df2\u884c\u70ba\u8868\u793a\u6388\u6b0a\u6216\u77e5\u4ed6\u4eba\u8868\u793a\u70ba\u4ee3\u7406\u4eba\u800c\u4e0d\u70ba\u53cd\u5c0d\u4e4b\u8868\u793a\u800c\u767c\u751f\u8005(\u6c11169)<\/strong><\/p>\n\n\n

(3)\u3001\u6548\u529b\uff1a<\/p>\n\n\n

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B\u3001\u4ea4\u6613\u76f8\u5c0d\u4eba\u5f97\u64a4\u56de\u5176\u884c\u70ba\u3002<\/p>\n\n\n

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D\u3001\u4ea4\u6613\u76f8\u5c0d\u4eba\u660e\u77e5\u6216\u53ef\u5f97\u800c\u77e5\u5176\u7121\u4ee3\u7406\u6b0a\u8005\uff0c\u672c\u4eba\u4e0d\u8ca0\u6388\u6b0a\u4eba\u4e4b\u8cac(\u5373\u672c\u4eba\u7121\u9808\u8ca0\u5f37\u8feb\u627f\u8a8d\u8a72\u7121\u6b0a\u4ee3\u7406\u884c\u70ba\u4e4b\u8cac)\u3002<\/p>\n\n\n

(4)\u3001\u5c0f\u7d50\uff1a\u76f8\u5c0d\u4eba\u8981\u63d0\u51fa\u8b49\u660e\uff0c\u6709\u9ede\u96e3\u3002<\/p>\n\n\n

2\u3001\u8868\u898b\u4ee3\u7406\u4ee5\u5916\u4e4b\u7121\u6b0a\u4ee3\u7406\uff1a<\/p>\n\n\n

(1)\u3001\u60c5\u5f62\uff1a\u5b8c\u5168\u672a\u7d93\u6388\u6b0a\u4e4b\u4ee3\u7406\u884c\u70ba\u3001\u6388\u6b0a\u884c\u70ba\u7121\u6548\u3001\u903e\u8d8a\u4ee3\u7406\u6b0a\u7bc4\u570d\u3001\u4ee3\u7406\u6b0a\u6d88\u6ec5\u4e4b\u4ee3\u7406\u3002<\/p>\n\n\n

(2)\u3001\u6548\u529b\uff1a\u6548\u529b\u672a\u5b9a\uff0c\u9700\uff1a<\/p>\n\n\n

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B\u3001\u672c\u4eba\u62d2\u7d55\uff1a\u81ea\u59cb\u4e0d\u751f\u6548\u529b<\/p>\n\n\n

C\u3001\u76f8\u5c0d\u4eba\uff1a\u50ac\u544a\u6b0a(\u6c11170)\u3001\u64a4\u56de\u6b0a(\u6c11171)<\/p>\n\n\n

(3)\u7121\u6b0a\u4ee3\u7406\u4eba\u8207\u76f8\u5c0d\u4eba\u9593\uff1a<\/p>\n\n\n

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B\u3001\u672c\u4eba\u62d2\u7d55\uff1a\u7121\u6b0a\u4ee3\u7406\u4eba\u5c0d\u5584\u610f\u7b2c\u4e09\u4eba\u8ca0\u640d\u5bb3\u8ce0\u511f(\u6c11110)<\/strong>(\u5584\u610f\u76f8\u5c0d\u4eba\u5f88\u6158~)<\/p>\n\n\n

(4)\u7121\u6b0a\u4ee3\u7406\u4eba\u8207\u672c\u4eba\u9593\uff1a<\/p>\n\n\n

A\u3001\u672c\u4eba\u627f\u8a8d\uff1a\u8a72\u884c\u70ba\u5c0d\u672c\u4eba\u767c\u751f\u6548\u529b\u3002<\/p>\n\n\n

B\u3001\u672c\u4eba\u62d2\u7d55\uff1a\u6210\u7acb\u7121\u56e0\u7ba1\u7406\u6216\u4fb5\u6b0a\u884c\u70ba(\u6c11172\u3001184)<\/p>\n\n\n

(\u516d)\u3001\u8209\u4f8b\uff1a<\/p>\n\n\n

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\u67d0\u4e19\u672a\u7c3d\u7acb\u6388\u6b0a\u66f8\uff0c\u67d0\u7532\u5373\u4ee5\u5176\u5b50\u67d0\u4e19\u4e4b\u4ee3\u7406\u4eba\u8eab\u5206\uff0c\u8868\u793a\u67d0\u4e19\u6b32\u51fa\u552e\u623f\u5c4b\uff0c\u4e26\u7c3d\u7acb\u4e0d\u52d5\u7522\u59d4\u8a17\u92b7\u552e\u5951\u7d04\u53ca\u4e0d\u52d5\u7522\u8cb7\u8ce3\u5951\u7d04\uff0c\u5728\u67d0\u4e19\u4e26\u672a\u7c3d\u7acb\u6388\u6b0a\u66f8\u4e4b\u60c5\u5f62\u4e0b\uff0c\u4ea6\u7121\u5176\u4ed6\u8b49\u64da\u8db3\u8cc7\u8b49\u660e\u67d0\u4e19\u6709\u70ba\u6388\u8207\u4ee3\u7406\u6b0a\u4e4b\u884c\u70ba\uff0c\u6cd5\u9662\u5373\u8a8d\u5b9a\u67d0\u4e19\u4e26\u672a\u6388\u6b0a\u5176\u6bcd\u67d0\u7532\u59d4\u8a17\u92b7\u552e\u53ca\u51fa\u8ce3\u623f\u5c4b\uff0c\u5247\u59d4\u8a17\u92b7\u552e\u5951\u7d04\u53ca\u8cb7\u8ce3\u5951\u7d04\u5747\u7121\u6cd5\u5c0d\u67d0\u4e19\u767c\u751f\u6548\u529b\uff0c\u67d0\u4e19\u7121\u5eb8\u8ca0\u5951\u7d04\u8cac\u4efb\u3002<\/p>\n\n\n

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 \u7136\u56e0\u70ba\u5728\u59d4\u8a17\u92b7\u552e\u904e\u7a0b\u4e2d\uff0c\u4ef2\u4ecb\u67d0\u4e59\u9664\u672a\u4f9d\u7167\u4e0d\u52d5\u7522\u8cb7\u8ce3\u5951\u7d04\u66f8\uff0c\u8981\u6c42\u67d0\u7532\u63d0\u51fa\u4e0d\u52d5\u7522\u571f\u5730\u3001\u5efa\u7269\u6240\u6709\u6b0a\u72c0\u3001\u53ca\u623f\u5c4b\u4e4b\u9470\u5319\u7b49\u53ef\u8b49\u660e\u67d0\u7532\u7d93\u904e\u5c4b\u4e3b\u5373\u67d0\u4e19\u6388\u6b0a\u51fa\u552e\u623f\u5c4b\u4e4b\u76f8\u95dc\u6587\u4ef6\u7269\u54c1\uff0c\u5728\u7c3d\u7d04\u4e4b\u524d\u53ca\u540c\u6642\uff0c\u4ef2\u4ecb\u67d0\u4e59\u53ca\u8cb7\u53d7\u4eba\u4ea6\u672a\u8981\u6c42\u67d0\u7532\u63d0\u51fa\u6388\u6b0a\u66f8\u6216\u5411\u67d0\u4e19\u78ba\u8a8d\u6709\u7121\u6388\u6b0a\u4e00\u4e8b\uff0c\u986f\u898b\u4ef2\u4ecb\u516c\u53f8\u53ca\u623f\u5c4b\u8cb7\u53d7\u4eba\u5c31\u672a\u7d93\u6388\u6b0a\u4e00\u4e8b\uff0c\u4e26\u975e\u5c6c\u65bc\u5584\u610f\u4e4b\u60c5\u5f62\uff0c\u6545\u6cd5\u9662\u8a8d\u70ba\u67d0\u7532\u7121\u5eb8\u4f9d\u7167\u6c11\u6cd5\u8ca0\u7121\u6b0a\u4ee3\u7406\u4eba\u4e4b\u640d\u5bb3\u8ce0\u511f\u8cac\u4efb\u3002<\/p>\n\n\n

\u4e8c\u3001\u5c45\u9593\u95dc\u4fc2<\/h2>\n\n\n

(\u4e00)\u3001\u610f\u7fa9\uff1a<\/p>\n\n\n

\u7576\u4e8b\u4eba\u7d04\u5b9a\uff0c\u4e00\u65b9(\u5c45\u9593\u4eba)\u70ba\u4ed6\u65b9(\u59d4\u4efb\u4eba)\u5831\u544a\u8a02\u7d04\u4e4b\u6a5f\u6703\uff0c\u6216\u70ba\u8a02\u7d04\u4e4b\u5a92\u4ecb\uff0c\u4ed6\u65b9\u7d66\u4ed8\u5831\u916c\u4e4b\u5951\u7d04\u3002(\u6c11565)<\/p>\n\n\n

(\u4e8c)\u3001\u6027\u8cea\uff1a\u96d9\u52d9\u3001\u6709\u511f\u3001\u8afe\u6210\u3001\u4e0d\u8981\u5f0f\u3002<\/p>\n\n\n

(\u4e09)\u3001\u7a2e\u985e\uff1a<\/p>\n\n\n

1\u3001\u5831\u544a\u5c45\u9593\uff1a\u4f9d\u6c11\u6cd5\u7b2c565 \u689d\u898f\u5b9a\uff0c\u4e0d\u4ee5\u8a02\u7d04\u6642\u5468\u65cb\u65bc\u4ed6\u4eba\u4e4b\u9593\u8aaa\u5408\u70ba\u5fc5\u8981\uff0c\u50c5\u70ba\u4ed6\u65b9\u5831\u544a\u8a02\u7d04\u4e4b\u6a5f\u6703\u4e5f\u80fd\u6210\u7acb\u5c45\u9593\uff08\u6700\u9ad8\u6cd5\u966252 \u5e74\u53f0\u4e0a\u5b57\u7b2c2675 \u865f\u5224\u4f8b\uff09\u3002<\/p>\n\n\n

2\u3001\u5a92\u4ecb\u5c45\u9593\uff1a\u6307\u5c45\u9593\u4eba\u5c45\u9593\u65a1\u65cb\u4f7f\u5951\u7d04\u6210\u7acb\u3002\u63db\u8a00\u4e4b\uff0c\u4e0d\u5149\u662f\u7576\u4ecb\u7d39\u4eba\u800c\u5df2\uff0c\u9084\u8981\u300c\u4fc3\u4f7f\u300d\u96d9\u65b9\u7684\u5951\u7d04\u6210\u7acb\u3002<\/p>\n\n\n

3\u3001\u7279\u6b8a\u5c45\u9593\uff1a\u6cd5\u5f8b\u5c0d\u65bc\u67d0\u4e9b\u5c45\u9593\u5167\u5bb9\u6709\u7279\u5225\u898f\u5b9a\u3002\u4f8b\u5982\u5a5a\u59fb\u5c45\u9593\uff0c\u4f9d\u6c11\u6cd5\u7b2c573 \u689d\u898f\u5b9a\uff0c\u7d04\u5b9a\u5831\u916c\u8005\u5c31\u5176\u5831\u916c\u7121\u8acb\u6c42\u6b0a\u3002\u53e6\u5916\u9084\u6709\u4fdd\u96aa\u5c45\u9593\uff08\u4fdd\u96aa\u6cd5\u7b2c9\u689d\uff09\u3001\u8b49\u5238\u5c45\u9593\uff08\u8b49\u5238\u4ea4\u6613\u6cd5\u7b2c15 \u689d\uff09\u7b49\u3002<\/p>\n\n\n

(\u56db)\u3001\u6548\u529b\uff1a<\/p>\n\n\n

1\u3001\u5fe0\u5be6\u7fa9\u52d9\uff1a\u6c11\u6cd5\u7b2c567 \u689d\u898f\u5b9a\uff0c\u5c45\u9593\u4eba\u95dc\u65bc\u8a02\u7d04\u4e8b\u9805\uff0c\u61c9\u5c31\u5176\u6240\u77e5\uff0c\u64da\u5be6\u5831\u544a\u65bc\u5404\u7576\u4e8b\u4eba\u3002<\/p>\n\n\n

2\u3001\u8abf\u67e5\u7fa9\u52d9\uff1a<\/p>\n\n\n

(1)\u3001 \u4e00\u822c\u8abf\u67e5\u7fa9\u52d9\uff1a\u5c45\u9593\u4eba\u5c0d\u65bc\u986f\u7121\u5c65\u884c\u80fd\u529b\u4e4b\u4eba\uff0c\u6216\u77e5\u5176\u7121\u8a02\u7acb\u8a72\u7d04\u80fd\u529b\u4e4b\u4eba\uff0c\u4e0d\u5f97\u70ba\u5176\u5a92\u4ecb\u3002<\/p>\n\n\n

(2)\u3001 \u71df\u696d\u5c45\u9593\u4eba\u4e4b\u8abf\u67e5\u7fa9\u52d9\uff1a\u4ee5\u5c45\u9593\u70ba\u71df\u5229\u696d\u52d9\u4e4b\u4eba\uff0c\u95dc\u65bc\u8a02\u7d04\u4e8b\u9805\u3001\u7576\u4e8b\u4eba\u4e4b\u5c65\u884c\u80fd\u529b\u6216\u8a02\u7acb\u8a72\u7d04\u4e4b\u80fd\u529b\uff0c\u6709\u8abf\u67e5\u7fa9\u52d9\u3002\u4f8b\u5982\u4e0d\u52d5\u7522\u4ef2\u4ecb\u516c\u53f8\u61c9\u8abf\u67e5\u8ce3\u65b9\u662f\u5426\u78ba\u70ba\u5c4b\u4e3b\uff0c\u7522\u6b0a\u53ca\u5c4b\u6cc1\u5982\u4f55\uff0c\u6709\u7121\u4e00\u5c4b\u4e8c\u8ce3\u7b49\u60c5\u4e8b\u3002<\/strong><\/p>\n\n\n

3\u3001 \u96b1\u540d\u5c45\u9593\u4e4b\u7279\u6b8a\u7fa9\u52d9\uff1a<\/p>\n\n\n

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4\u3001 \u5831\u916c\u8acb\u6c42\u6b0a\uff1a<\/a><\/p>\n\n\n

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5\u3001\u59d4\u8a17\u4eba\u7684\u7fa9\u52d9\uff1a\u7d66\u4ed8\u5831\u916c(\u6c11566\u3001568-570\u3001572\u3001573)<\/p>\n\n\n

(\u4e94)\u5c0f\u7d50\uff1a<\/p>\n\n\n

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\u4e09\u3001\u59d4\u4efb\u95dc\u4fc2\uff1a<\/h2>\n\n\n

(\u4e00)\u3001\u610f\u7fa9\uff1a<\/p>\n\n\n

\u7576\u4e8b\u4eba\u7d04\u5b9a\uff0c\u4e00\u65b9(\u59d4\u4efb\u4eba)\u59d4\u8a17\u4ed6\u65b9(\u53d7\u4efb\u4eba)\u8655\u7406\u4e8b\u52d9\uff0c\u4ed6\u65b9\u5141\u70ba\u8655\u7406\u4e4b\u5951\u7d04\u3002(\u6c11528)<\/p>\n\n\n

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\u56db\u3001\u627f\u652c\u95dc\u4fc2\uff1a<\/h2>\n\n\n

(\u4e00)\u3001\u610f\u7fa9\uff1a<\/p>\n\n\n

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\u4e94\u3001\u7121\u6b0a\u8655\u5206\uff1a<\/h2>\n\n\n

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(\u4e8c)\u3001\u7121\u6b0a\u8655\u5206\u4e4b\u6548\u529b\uff1a(\u6c11118)<\/p>\n\n\n

1\u3001\u539f\u5247\uff1a\u6548\u529b\u672a\u5b9a<\/p>\n\n\n

2\u3001\u4f8b\u5916\uff1a<\/p>\n\n\n

A\u3001\u7d93\u6709\u6b0a\u5229\u4eba\u627f\u8a8d\u8005\uff0c\u8655\u5206\u884c\u70ba\u6eaf\u53ca\u8655\u5206\u6642\u751f\u6548\u3002(\u6c11115)<\/p>\n\n\n

B\u3001\u8655\u5206\u5f8c\u7121\u6b0a\u5229\u4eba\u53d6\u5f97\u6a19\u7684\u7269\u6b0a\u5229\u8005\uff1a\u8655\u5206\u81ea\u59cb\u6709\u6548\u3002<\/p>\n\n\n

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\u7b2c 948 \u689d\uff1a\u4ee5\u52d5\u7522\u6240\u6709\u6b0a\uff0c\u6216\u5176\u4ed6\u7269\u6b0a\u4e4b\u79fb\u8f49\u6216\u8a2d\u5b9a\u70ba\u76ee\u7684\uff0c\u800c\u5584\u610f\u53d7\u8b93\u8a72\u52d5\u7522\u4e4b\u5360\u6709\u8005\uff0c\u7e31\u5176\u8b93\u8207\u4eba\u7121\u8b93\u8207\u4e4b\u6b0a\u5229\uff0c\u5176\u5360\u6709\u4ecd\u53d7\u6cd5\u5f8b\u4e4b\u4fdd\u8b77\u3002\u4f46\u53d7\u8b93\u4eba\u660e\u77e5\u6216\u56e0\u91cd\u5927\u904e\u5931\u800c\u4e0d\u77e5\u8b93\u8207\u4eba\u7121\u8b93\u8207\u4e4b\u6b0a\u5229\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002\u52d5\u7522\u5360\u6709\u4e4b\u53d7\u8b93\uff0c\u4fc2\u4f9d\u7b2c\u4e03\u767e\u516d\u5341\u4e00\u689d\u7b2c\u4e8c\u9805\u898f\u5b9a\u70ba\u4e4b\u8005\uff0c\u4ee5\u53d7\u8b93\u4eba\u53d7\u73fe\u5be6\u4ea4\u4ed8\u4e14\u4ea4\u4ed8\u6642\u5584\u610f\u70ba\u9650\uff0c\u59cb\u53d7\u524d\u9805\u898f\u5b9a\u4e4b\u4fdd\u8b77\u3002<\/p>\n\n\n

EX \uff1a\u7532\u501f\u4e59\u4e00\u53f0\u6a5f\u8eca\uff0c\u4e59\u64c5\u81ea\u5c07\u8a72\u6a5f\u8eca\u51fa\u8ce3\u7d66\u4e19\uff0c\u6b64\u6642\u4e59\u5c0d\u6a5f\u8eca\u4e4b\u8655\u5206\u5373\u70ba\u7121\u6b0a\u8655\u5206\uff0c\u4e19\u6709\u7121\u53d6\u5f97\u6a5f\u8eca\u4e4b\u6240\u6709\u6b0a\uff0c\u53d6\u6c7a\u65bc\u7532\u4e8b\u5f8c\u662f\u5426\u540c\u610f\u6216\u4e59\u4e8b\u5f8c\u6709\u7121\u6210\u70ba\u6a5f\u8eca\u4e4b\u6240\u6709\u6b0a\u4eba\u3002<\/p>\n\n\n

D\u3001 \u53d7\u8b93\u4eba\u5584\u610f\u53d6\u5f97\u6642\uff0c\u53d6\u5f97\u4e0d\u52d5\u7522\u4e4b\u6240\u6709\u6b0a\u3002(\u6c11759-1\u3001767)(\u4e0d\u52d5\u7522) <\/p>\n\n\n

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\u7b2c 767 \u689d\uff1a\u6240\u6709\u4eba\u5c0d\u65bc\u7121\u6b0a\u5360\u6709\u6216\u4fb5\u596a\u5176\u6240\u6709\u7269\u8005\uff0c\u5f97\u8acb\u6c42\u8fd4\u9084\u4e4b\u3002\u5c0d\u65bc\u59a8\u5bb3\u5176\u6240\u6709\u6b0a\u8005\uff0c\u5f97\u8acb\u6c42\u9664\u53bb\u4e4b\u3002\u6709\u59a8\u5bb3\u5176\u6240\u6709\u6b0a\u4e4b\u865e\u8005\uff0c\u5f97\u8acb\u6c42\u9632\u6b62\u4e4b\u3002\u524d\u9805\u898f\u5b9a\uff0c\u65bc\u6240\u6709\u6b0a\u4ee5\u5916\u4e4b\u7269\u6b0a\uff0c\u6e96\u7528\u4e4b\u3002<\/p>\n\n\n

\u516d\u3001\u50f1\u50ad\u95dc\u4fc2\uff1a<\/h2>\n\n\n

(\u4e00)\u3001\u610f\u7fa9\uff1a\u6c11\u6cd5\u7b2c\u56db\u767e\u516b\u5341\u4e8c\u689d\u898f\u5b9a\uff1a\u300c\u7a31\u50f1\u50ad\u8005\uff0c\u8b02\u7576\u4e8b\u4eba\u7d04\u5b9a\uff0c\u4e00\u65b9\u65bc\u4e00\u5b9a\u6216\u4e0d\u5b9a\u4e4b\u671f\u9650\u5167\u70ba\u4ed6\u65b9\u670d\u52de\u52d9\uff0c\u4ed6\u65b9\u7d66\u4ed8\u5831\u916c\u4e4b\u5951\u7d04\u3002\u300d\u516c\u53f8\u8207 \u5176\u54e1\u5de5\u4e4b\u6cd5\u5f8b\u95dc\u4fc2\uff0c\u5c31\u662f\u6700\u5177\u5099\u4ee3\u8868\u6027\u4e4b\u50f1 \u50ad\u5951\u7d04\u95dc\u4fc2\u3002 <\/p>\n\n\n

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\u59d4\u4efb\u4eba\u65e2\u300c\u5168\u6b0a\u59d4\u4efb\u300d\u53d7\u4efb\u4eba\u8655\u7406\u4e8b\u52d9\uff0c\u53d7\u4efb\u4eba\u5373\u6709\u8457\u8f03\u9ad8\u7684\u5de5\u4f5c\u81ea\u7531\u5ea6\uff0c\u53ef\u4ee5\u96a8\u8208\u81ea\u7531\u767c\u63ee\uff0c\u7576\u7136\u6210\u6557\u7531\u53d7\u4efb\u4eba\u81ea\u884c\u8ca0\u8cac\u3002\u540c\u6642\uff0c\u6b64\u4ea6\u8207\u50f1\u50ad\u4e0d\u540c\uff0c\u53d7\u96c7\u4eba\u5de5\u4f5c\u81ea\u7531\u5ea6\u6700\u4f4e\uff0c\u4e00\u5207\u807d\u547d\u8001\u95c6\u7684\u81c9\u8272\u8fa6\u4e8b\uff0c\u7576\u7136\u51fa\u4e86\u4e8b\u4e4b\u5f8c\uff0c\u61c9\u7531\u8001\u95c6\u81ea\u884c\u8ca0\u8cac\u3002<\/p>\n\n\n

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