{"id":915,"date":"2022-03-21T14:03:51","date_gmt":"2022-03-21T06:03:51","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=915"},"modified":"2023-09-15T21:28:02","modified_gmt":"2023-09-15T13:28:02","slug":"%e9%81%8b%e8%bc%b8%e6%a5%ad-%e5%b0%8f%e5%ae%a2%e8%bb%8a%e3%80%81%e5%b0%8f%e8%b2%a8%e8%bb%8a%e7%a7%9f%e8%b3%83%e6%a5%ad%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","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=915","title":{"rendered":"\u5c0f\u5ba2\u8eca\u3001\u5c0f\u8ca8\u8eca\u79df\u8cc3\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406\/\u65b0\u7af9\u6703\u8a08\u5e2b\u5730\u653f\u58eb"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n

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

\u904b\u8f38\u696d\u4e4b\u5b58\u5728\uff0c\u6709\u7d93\u6fdf\u4ea4\u6613\u884c\u70ba\u5c31\u53ef\u80fd\u767c\u751f\u8ca8\u7269\u79fb\u52d5\uff0c\u5176\u80fd\u63d0\u4f9b\u4eba\u54e1\u3001\u8ca8\u7269\u904b\u9001\uff0c\u7522\u751f\u300c\u5340\u57df\u6548\u7528\u300d \u4e4b\u5f9e\u696d\u8005\uff0c\u7686\u53ef\u5c6c\u904b\u8f38\u4e8b\u696d\u7bc4\u570d\uff0c\u6545\u8a72\u696d\u7bc4\u5712\u5341\u5206\u5ee3\u5927\uff0c\u5f9e\u500b\u4eba\u8a08\u7a0b\u8eca\u696d\u5230\u5927\u773e\u904b\u7ff0\u696d\u5982\u516c\u5171\u6c7d\u8eca\u3001\u9435\u8def\u8005\uff0c\u53ca\u570b\u969b\u904b\u8f38\u696d\u5982\u822a\u7a7a\uff0c\u8f2a\u8239\u516c\u53f8\u7b49\u7686\u662f\uff0c\u4ee5\u7d44\u7e54\u65b9\u5f0f\u3001\u7d93\u71df\u696d\u52d9\uff0c\u5404\u4e0d\u76f8\u540c\u3002\u800c\u904b\u8f38\u696d\u5c6c\u65bc\u52de\u52d9\u696d\u6027\u8cea\uff0c\u5176\u696d\u52d9\u4e3b\u8981\u65bc\u627f\u652c\u904b\u9001\uff0c\u6216\u63d0\u4f9b\u904b\u9001\u6216\u642c\u904b\u52de\u52d9\u3002\u6545\u904b\u8f38\u696d\u4e4b\u6536\u5165\uff0c\u6210\u672c\u53ca\u8cbb\u7528\u7b49\u9805\u76ee\uff0c\u5747\u4fc2\u63d0\u4f9b\u52de\u52d9\u884c\u70ba\u800c\u767c\u751f\uff0c\u4e14\u6bcf\u96a8\u8457\u670d\u52d9\u54c1\u8cea\u3001\u689d\u4ef6\u4e4b\u4e0d\u540c\uff0c\u5176\u5167\u5bb9\u751a\u5927\u5dee\u7570\uff0c\u800c\u4f9d\u5176\u4f7f\u7528\u904b\u8f38\u5de5\u5177\u800c\u4e0d\u540c\u5340\u5206\u70ba\u9678\u904b\u3001\u6d77\u904b\u3001\u7a7a\u904b\u7b49\u4e09\u5927\u985e\u3002<\/p>\n\n\n

\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\u4fc2\u4ee5\u5c0f\u5ba2\u8eca\u6216\u5c0f\u5ba2\u8ca8\u5169\u7528\u8eca\u51fa\u79df\u8207\u4ed6\u4eba\u81ea\u884c\u4f7f\u7528\u70ba\u71df\u696d\u8005\uff0c\u884c\u8eca\u57f7\u7167\u61c9\u8a3b\u8a18\u70ba\u79df\u8cc3\u81ea\u7528\u5c0f\u5ba2\u8eca\u6216\u79df\u8cc3\u81ea\u7528\u5c0f\u5ba2\u8ca8\u5169\u7528\u8eca \u3002 \u4f9d\u6c7d\u8eca\u904b\u8f38\u696d\u5be9\u6838\u7d30\u5247\u7b2c 4 \u689d\u898f\u5b9a\uff0c\u5176\u7d93\u71df\u5206\u7532\u7a2e\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\u3001\u4e59\u7a2e\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\u53ca\u4e19\u7a2e\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\u3002\u5c0f\u8ca8\u8eca\u79df\u8cc3\u696d\u4fc2\u4ee5\u5c0f\u8ca8\u8eca\u6216\u5c0f\u5ba2\u8ca8\u5169\u7528\u8eca\u51fa\u79df\u8207\u4ed6\u4eba\u81ea\u884c\u4f7f\u7528\u70ba\u71df\u696d\u8005<\/strong> \u3002<\/strong> \u4f8b\u5982:\u548c\u904b\u79df\u8eca\u63d0\u4f9b\u79df\u8eca\u6216\u9810\u7d04\u6a5f\u5834\u63a5\u9001 \u3001 \u9810\u7d04\u5305\u8eca\u7b49\u670d\u52d9 \u3002 <\/strong><\/p>\n\n\n

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

\"\"<\/figure>\n\n\n
\n
\u4e00\u3001\u516c\u53f8\u767b\u8a18\u6d41\u7a0b<\/strong><\/a><\/div>\n<\/div>\n\n\n

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

G101041  \u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d<\/p>\n\n\n

G101091  \u5c0f\u8ca8\u8eca\u79df\u8cc3\u696d <\/p>\n\n\n

JE01010  \u79df\u8cc3\u696d<\/p>\n\n\n

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

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

1. \u6709\u9650\u516c\u53f8\uff1a<\/strong><\/p>\n\n\n

(1) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8 <\/p>\n\n\n

(2) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n

(3) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n

(4) \u80a1\u6771\u540c\u610f\u66f8\u5f71\u672c\u3001\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c ( \u7121\u8463\u4e8b\u9577\u8005\u514d\u9644 )<\/p>\n\n\n

(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

(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

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

(8) \u80a1\u6771\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c ( \u80a1\u6771\u70ba\u672c\u570b\u516c\u53f8\u6216\u7d93\u767b\u8a18\u4e4b\u5916\u570b\u516c\u53f8\u8005\u514d\u9644 )<\/p>\n\n\n

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

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

(11) \u767b\u8a18\u8cbb\uff1a\u6309\u7ae0\u7a0b\u6240\u5b9a\u8cc7\u672c\u7e3d\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff1b\u767b\u8a18\u8cbb\u672a\u9054\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n

2. \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<\/strong><\/p>\n\n\n

(1) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n

(2) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n

(3) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n

(4) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n

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

(6) \u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u53ca\u8463\u4e8b\u9577\u9858\u4efb\u540c\u610f\u66f8\uff08\u653f\u5e9c\u80a1\u6771\u6307\u6d3e\u4e4b\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u514d\u9644\uff09\u5f71\u672c<\/p>\n\n\n

(7) \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n

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

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

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

(11) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n

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

(13) \u6309\u5176\u5be6\u6536\u8cc7\u672c\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff0c\u800c\u672a\u9054\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n

3. \u5546\u865f :<\/strong><\/p>\n\n\n

(1) \u884c\u865f\u540d\u7a31\u9810\u67e5\u7533\u8acb<\/p>\n\n\n

(2) \u523b\u884c\u865f\u7ae0(\u5927\u7ae0)\u3001\u8ca0\u8cac\u4eba\u7ae0(\u5c0f\u7ae0)<\/p>\n\n\n

(3) \u8ca0\u8cac\u4eba\u53ca\u5168\u9ad4\u5408\u5925\u4eba\u8eab\u4efd\u8b49\u6b63\u53cd\u9762\u5f71\u672c\u4e00\u4efd<\/p>\n\n\n

(4) \u5408\u5925\u5951\u7d04\u66f8\u4e00\u4efd (\u7368\u8cc7\u5247\u4e0d\u9700\u63d0\u4f9b)<\/p>\n\n\n

(5) \u623f\u5c4b\u4f7f\u7528\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n

(6) \u623f\u5c4b\u6240\u6709\u6b0a\u8b49\u660e\u5f71\u672c (\u623f\u5c4b\u7a05\u55ae\u3001\u8b04\u672c\u3001\u6b0a\u72c0\u2026\u7b49\uff0c\u64c7\u4e00\u5373\u53ef)<\/p>\n\n\n

(7) \u7533\u8acb\u9280\u884c\u5b58\u6b3e\u8b49\u660e ( \u5546\u865f\u8cc7\u672c\u984d\u8d85\u904e25\u842c\u624d\u9700\u8981\u6b64\u6b65\u9a5f \uff0c \u4f4e\u65bc25\u842c\u5247\u514d )<\/p>\n\n\n

(8) \u5546\u696d\u8a2d\u7acb\u767b\u8a18\uff08\u6838\u51c6\u5f8c\u53d6\u5f97\u5546\u696d\u767b\u8a18\u4e3b\u7ba1\u6a5f\u95dc\u4e4b\u6838\u51c6\u51fd\u8207\u6284\u672c\uff09<\/p>\n\n\n

(9) \u570b\u7a05\u5c40\u71df\u696d\u4eba\u8a2d\u7acb\u767b\u8a18\uff08\u6838\u51c6\u5f8c\u53d6\u5f97\u8f44\u7ba1\u570b\u7a05\u5c40\u4e4b\u71df\u696d\u4eba\u8a2d\u7acb\u767b\u8a18\u6838\u51c6\u51fd\uff09 <\/p>\n\n\n

(10) \u570b\u7a05\u5c40\u7533\u9818\u71df\u696d\u4eba\u4f7f\u7528\u7d71\u4e00\u767c\u7968\u8cfc\u7968\u8b49<\/p>\n\n\n

(11) \u9032\u51fa\u53e3\u767b\u8a18\uff08\u6709\u9032\u51fa\u53e3\u696d\u52d9\u9700\u6c42\u8005\u65b9\u9808\u8fa6\u7406\uff09<\/p>\n\n\n

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

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

\u4ea4\u901a\u90e8<\/p>\n\n\n

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

\u6240\u5728\u5730\u516c\u8def\u76e3\u7406\u6a5f\u95dc<\/p>\n\n\n

(\u4e09) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n

1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee\u7d44\u7e54\u8b8a\u66f4<\/p>\n\n\n

2. \u7d44\u7e54\u8b8a\u66f4<\/p>\n\n\n

3. \u516c\u53f8\u540d\u7a31\u8b8a\u66f4<\/p>\n\n\n

4. \u4ee3\u8868\u516c\u53f8\u8ca0\u8cac\u4eba\u8b8a\u66f4 <\/p>\n\n\n

5. \u589e\u8cc7\uff08\u767c\u884c\u65b0\u80a1\uff09\u3001\u6e1b\u8cc7<\/p>\n\n\n

6. \u516c\u53f8\u6240\u5728\u5730\u8b8a\u66f4<\/p>\n\n\n

7. \u5206\u516c\u53f8\u8a2d\u7acb (\u5c0f\u5ba2\u8eca\u79df\u8cc3\u9644\u52a0 )<\/p>\n\n\n

8. \u505c\u696d<\/p>\n\n\n

9. \u89e3\u6563<\/p>\n\n\n

(\u56db) \u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n

1. \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n

2. \u7d44\u7e54\u8b8a\u66f4<\/p>\n\n\n

3. \u540d\u7a31\u8b8a\u66f4<\/p>\n\n\n

4. \u8ca0\u8cac\u4eba\u8b8a\u66f4<\/p>\n\n\n

5. \u589e\u8cc7\u3001\u6e1b\u8cc7<\/p>\n\n\n

6. \u6240\u5728\u5730\u8b8a\u66f4<\/p>\n\n\n

7. \u5206\u652f\u6a5f\u69cb\u8a2d\u7acb (\u5c0f\u5ba2\u8eca\u79df\u8cc3\u9644\u52a0 )<\/p>\n\n\n

8. \u505c\u696d<\/p>\n\n\n

9. \u6b47\u696d\u767b\u8a18<\/p>\n\n\n

(\u4e94) \u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/p>\n\n\n

\u53ef\u4ee5\uff0c\u4f8b\u5982\uff1a \u300c XX\u8eca\u884c\u3001\u79df\u8cc3\u884c \u300d <\/p>\n\n\n

(\u516d)\u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n

\u516c\u8def\u6cd5\u7b2c37\u689d\u7b2c\u4e00\u9805\u7b2c\u4e09\u6b3e<\/a><\/p>\n\n\n

\u516c\u8def\u6cd5\u7b2c38\u689d<\/a><\/p>\n\n\n

\u516c\u8def\u6cd5\u7b2c39\u689d\u7b2c\u4e00\u9805\u3001\u7b2c\u4e8c\u9805<\/a><\/p>\n\n\n

\u516c\u8def\u6cd5\u7b2c46\u689d\u7b2c\u4e00\u9805<\/a><\/p>\n\n\n

\u6c7d\u8eca\u904b\u8f38\u696d\u7ba1\u7406\u898f\u5247\u7b2c23\u689d<\/a><\/p>\n\n\n

\u6c7d\u8eca\u904b\u8f38\u696d\u7ba1\u7406\u898f\u5247\u7b2c25\u689d<\/a><\/p>\n\n\n

\u4ea4\u901a\u90e8100\u5e7411\u670830\u65e5\u4ea4\u8def\u5b57\u7b2c1000011455\u865f (\u5c0f\u5ba2\u8eca\u79df\u8cc3\u9644\u52a0)<\/p>\n\n\n

(\u4e03) \u61c9\u5099\u6587\u4ef6 : <\/p>\n\n\n

1. \u7c4c\u8a2d\u7533\u8acb : <\/strong><\/p>\n\n\n

(1) \u4e00\u822c\u570b\u6c11\u7533\u8acb\uff1a<\/p>\n\n\n

A. \u6c7d\u8eca\u904b\u8f38\u696d\u7c4c\u8a2d\u7533\u8acb\u66f8<\/p>\n\n\n

B. \u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c1\u4efd\uff08\u8acb\u65bc\u7a7a\u767d\u8655\u84cb\u7ae0\u4e26\u52a0\u8a3b\u300c\u8207\u6b63\u672c\u76f8\u7b26\u300d\uff09<\/p>\n\n\n

C. \u516c\u53f8\u540d\u7a31\u9810\u67e5\u8868<\/p>\n\n\n

(2) \u5916\u8cc7\u6295\u8cc7\u7533\u8acb\uff1a<\/p>\n\n\n

        A. \u6c7d\u8eca\u904b\u8f38\u696d\u7c4c\u8a2d\u7533\u8acb\u66f8<\/p>\n\n\n

B. \u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u4ef6\u5f71\u672c<\/p>\n\n\n

C. \u7d93\u6fdf\u90e8\u6295\u5be9\u6703\u6216\u4ea4\u901a\u90e8\u6838\u51c6\u8a2d\u7acb\u6c7d\u8eca\u904b\u8f38\u696d\u516c\u6587\u3002\uff08\u975e\u5916\u8cc7\u6295\u8cc7\u8a2d\u7acb\u8005\u514d\u9644\uff09<\/p>\n\n\n

(3) \u516c\u53f8\u884c\u865f\u517c\u71df\u7533\u8acb\uff1a<\/p>\n\n\n

A. \u6c7d\u8eca\u904b\u8f38\u696d\u7c4c\u8a2d\u7533\u8acb\u66f8<\/p>\n\n\n

B. \u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u4ef6\u5f71\u672c<\/p>\n\n\n

C. \u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n

D. \u7d93\u6fdf\u90e8\u6295\u5be9\u6703\u6216\u4ea4\u901a\u90e8\u6838\u51c6\u8a2d\u7acb\u6c7d\u8eca\u904b\u8f38\u696d\u516c\u6587\uff08\u975e\u5916\u8cc7\u6295\u8cc7\u8a2d\u7acb\u8005\u514d\u9644\uff09<\/p>\n\n\n

E. \u80a1\u6771\u540c\u610f\u6587\u4ef6\uff1a<\/p>\n\n\n

(A) \u6709\u9650\u516c\u53f8\uff1a\u80a1\u6771\u6703\u8b70\u6c7a\u8b70\u66f8\u6216\u5408\u5925\u4eba\u540c\u610f\u66f8<\/p>\n\n\n

(B) \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a\u80a1\u6771\u6703\u8b70\u4e8b\u9304\u3001\u8463\u4e8b\u6703\u8b70\u4e8b\u9304\uff08\u9700\u8f09\u660e\u540c\u610f\u8b8a\u66f4\u4e4b\u4e8b\u9805\uff09\u53ca\u7c3d\u5230\u7c3f\u5f71\u672c<\/p>\n\n\n

2. \u505c\u8eca\u5834\u8a2d\u7f6e\u7533\u8acb : (\u6aa2\u5177\u4e0b\u5217\u8b49\u4ef61\u5f0f4\u4efd)<\/strong><\/p>\n\n\n

(1) \u904b\u8f38\u696d\u8a2d\u7f6e\u505c\u8eca\u5834\u7533\u8acb\u66f8<\/p>\n\n\n

(2) \u571f\u5730\u79df\u8cc3\u5951\u7d04\u66f8<\/p>\n\n\n

(3) \u571f\u5730\u6240\u6709\u6b0a\u72c0\u5f71\u672c<\/p>\n\n\n

(4) \u6700\u8fd13\u500b\u6708\u5167\u5730\u7c4d\u5716\u8b04\u672c<\/p>\n\n\n

(5) \u6700\u8fd13\u500b\u6708\u5167\u571f\u5730\u767b\u8a18\u8b04\u672c<\/p>\n\n\n

(6) \u6700\u8fd13\u500b\u6708\u5167\u571f\u5730\u4f7f\u7528\u5206\u5340\u8b49\u660e\u66f8<\/p>\n\n\n

(7) \u505c\u8eca\u8655\u6240\u4f4d\u7f6e\u5716<\/p>\n\n\n

(8) \u7576\u5730\u7e23\u5e02\u653f\u5e9c\u540c\u610f\u8a2d\u7f6e\u6587\u4ef6<\/p>\n\n\n

(9) \u6700\u8fd13\u500b\u6708\u5167\u571f\u5730\u8907\u4e08\u6210\u679c\u5716<\/p>\n\n\n

(10) \u516c\u53f8\uff08\u884c\u865f\uff09\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u767b\u8a18\u4e4b\u516c\u6587\u5f71\u672c<\/p>\n\n\n

(11) \u6709\u6548\u7576\u5730\u5546\u696d\u540c\u696d\u516c\u6703\u6703\u54e1\u8b49\u5f71\u672c<\/p>\n\n\n

(12) \u505c\u8eca\u683c\u4f4d\u914d\u7f6e\u5716\uff08\u7b26\u5408\u8eca\u8f1b\u51fa\u5165\u3001\u52d5\u7dda\u898f\u5283\u8a2d\u7f6e\uff09<\/p>\n\n\n

(13) \u5730\u4e3b\u8eab\u5206\u8b49\u5f71\u672c<\/p>\n\n\n

3. \u7acb\u6848\u7533\u8acb :<\/strong><\/p>\n\n\n

(1) \u6c7d\u8eca\u904b\u8f38\u696d\u7acb\u6848\u7533\u8acb\u66f8\u53ca\u539f\u6838\u51c6\u7c4c\u8a2d\u51fd\u5f71\u672c<\/p>\n\n\n

(2) \u516c\u53f8\u3001\u884c\u865f\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u767b\u8a18\u4e4b\u516c\u6587\uff08\u542b\u516c\u53f8\u767b\u8a18\u8868\uff09\u5f71\u672c<\/p>\n\n\n

(3) \u516c\u53f8\u7ae0\u7a0b<\/p>\n\n\n

(4) \u80a1\u6771\u540d\u518a\u53ca\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\uff08\u6b63\u53cd\u9762\uff09\u5f71\u672c<\/p>\n\n\n

(5) \u71df\u696d\u8655\u6240\u5408\u6cd5\u623f\u5c4b\u8b49\u660e\uff08\u623f\u5c4b\u7a05\u7e73\u7d0d\u6536\u64da\u3001\u5efa\u7269\u6240\u6709\u6b0a\u72c0\u6216\u5efa\u7269\u767b\u8a18\u8b04\u672c\uff09\u53ca\u623f\u5c4b\u79df\u8cc3\u5951\u7d04\uff08\u97001\u5e74\u4ee5\u4e0a\uff09\u5f71\u672c<\/p>\n\n\n

(6) \u505c\u8eca\u5834\u6838\u51c6\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n

(7) \u8eca\u8f1b\u59d4\u8a17\u4fdd\u990a\u5951\u7d04\u53ca\u4fdd\u990a\u5ee0\u5546\u5546\u696d\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n

(8) \u8cfc\u7f6e\u8eca\u8f1b\u8b49\u660e\u6587\u4ef6\u5f71\u672c\uff08\u5982\u8cfc\u8eca\u5408\u7d04\uff09<\/p>\n\n\n

(9) \u516c\u53f8\u4e4b\u5730\u5740\u3001\u9580\u724c\u3001\u62db\u724c\uff08\u9700\u8207\u516c\u53f8\u767b\u8a18\u540d\u7a31\u76f8\u7b26\uff09\u53ca\u8fa6\u516c\u5ba4\u5167\u90e8\u8a2d\u65bd\u7167\u7247<\/p>\n\n\n

(10) \u5c0f\u5ba2\u8eca\u79df\u8cc3\u5951\u7d04\u6a23\u672c\uff08\u542b\u9644\u8868\uff09\uff0c\u8acb\u4f9d\u4ea4\u901a\u90e8\u8a02\u9812\u4e4b\u300c\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\u5b9a\u578b\u5316\u5951\u7d04\u7bc4\u672c\u300d\u5370\u88fd<\/p>\n\n\n

(11) \u5099\u8a3b :<\/p>\n\n\n

A. \u7d93\u6838\u51c6\u7c4c\u5099\u4e4b\u6c7d\u8eca\u904b\u8f38\u696d\uff0c\u61c9\u81ea\u6838\u51c6\u4e4b\u65e5\u8d77\uff0c\u516d\u500b\u6708\u5167\u7c4c\u5099\u5b8c\u7ae3\u3002<\/p>\n\n\n

B. \u6c7d\u8eca\u904b\u8f38\u696d\u61c9\u65bc\u7c4c\u5099\u671f\u9593\u4f9d\u6cd5\u8fa6\u7406\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\uff0c\u4e26\u5831\u8acb\u8a72\u7ba1\u516c\u8def\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u767c\u7d66\u6c7d\u8eca\u904b\u8f38\u696d\u71df\u696d\u57f7\u7167\u53ca\u516c\u8def\u6c7d\u8eca\u5ba2\u904b\u696d\u4e4b\u71df\u904b\u8def\u7dda\u8a31\u53ef\u8b49\u5f8c\uff0c\u65b9\u5f97\u958b\u59cb\u71df\u696d\u6216\u901a\u8eca\u71df\u904b\u3002<\/p>\n\n\n

C. \u6c7d\u8eca\u904b\u8f38\u696d\u7d93\u6838\u51c6\u7c4c\u5099\u5f8c\uff0c\u5982\u56e0\u7279\u6b8a\u60c5\u5f62\u672a\u80fd\u5982\u671f\u7c4c\u5099\u5b8c\u6210\u6642\uff0c\u5f97\u5831\u8acb\u8a72\u7ba1\u516c\u8def\u4e3b\u7ba1\u6a5f\u95dc\u51c6\u4e88\u5ef6\u671f\uff0c\u4ee5\u516d\u500b\u6708\u70ba\u9650\uff0c\u903e\u671f\u64a4\u92b7\u5176\u6838\u51c6\u7c4c\u5099\u3002\u5176\u70ba\u516c\u8def\u6c7d\u8eca\u5ba2\u904b\u696d\u6216\u5e02\u5340\u6c7d\u8eca\u5ba2\u904b\u696d\u8005\uff0c\u4e26\u61c9\u516c\u544a\u91cd\u884c\u53d7\u7406\u7533\u8acb\u3002<\/p>\n\n\n

4. \u958b\u696d\u7533\u8acb :<\/strong><\/p>\n\n\n

(1) \u7533\u8acb\u66f8<\/p>\n\n\n

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

(3) \u6709\u6548\u516c\u6703\u6703\u54e1\u8b49\u5f71\u672c<\/p>\n\n\n

(4) \u8eca\u8f1b\u6e05\u518a\uff08\u9644\u8eca\u724c\u865f\u78bc\u3001\u8eca\u7a2e\u3001\u5ee0\u724c\u3001\u578b\u5f0f\u3001\u5e74\u4efd\u3001\u5f15\u64ce\u865f\u78bc\uff09<\/p>\n\n\n

(5) \u6c7d\u8eca\u904b\u8f38\u696d\u71df\u696d\u57f7\u7167\u5f71\u672c<\/p>\n\n\n

\u5099\u8a3b : \u6c7d\u8eca\u904b\u8f38\u696d\u81ea\u9818\u5f97\u6c7d\u8eca\u904b\u8f38\u696d\u71df\u696d\u57f7\u7167\u4e4b\u65e5\u8d77\uff0c\u516c\u8def\u6c7d\u8eca\u5ba2\u904b\u696d\u6216\u6c7d\u8eca\u8def\u7dda\u8ca8\u904b\u696d\u81ea\u9818\u5f97\u71df\u904b\u8def\u7dda\u8a31\u53ef\u8b49\u4e4b\u65e5\u8d77\uff0c\u5747\u61c9\u65bc\u4e00\u500b\u6708\u5167\u958b\u59cb\u71df\u696d\u6216\u901a\u8eca\u71df\u904b\uff0c\u4e26\u6aa2\u9644\u516c\u6703\u6838\u767c\u4e4b\u6709\u6548\u6703\u54e1\u8b49\u5f71\u672c\u5831\u8acb\u516c\u8def\u4e3b\u7ba1\u6a5f\u95dc\u5099\u67e5\u3002\u9664\u56e0\u5929\u707d\u3001\u4e8b\u8b8a\u6216\u5176\u4ed6\u4e0d\u53ef\u6297\u529b\uff0c\u5f97\u5831\u8acb\u8a72\u7ba1\u516c\u8def\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\uff0c\u4fdf\u5176\u539f\u56e0\u6d88\u5931\u5f8c\u5373\u958b\u59cb\u71df\u696d\u6216\u901a\u8eca\u71df\u904b\u5916\uff0c\u903e\u671f\u5ee2\u6b62\u5176\u6c7d\u8eca\u904b\u8f38\u696d\u57f7\u7167\uff0c\u4e26\u540a\u92b7\u5176\u5168\u90e8\u71df\u696d\u8eca\u8f1b\u724c\u7167\u6216\u5ee2\u6b62\u5176\u71df\u904b\u8def\u7dda\u8a31\u53ef\u8b49\u3002<\/p>\n\n\n

(\u516b) \u8cc7\u672c\u984d\u53ca\u8eca\u8f1b\u9650\u5236 :<\/p>\n\n\n

1. \u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d :<\/strong><\/p>\n\n\n

(1) \u7532\u7a2e\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\uff1a(\u7d93\u71df\u61c9\u4ee5\u516c\u53f8\u7d44\u7e54<\/strong>\u70ba\u9650\uff0c\u5f97\u8a2d\u7f6e\u570b\u5167\u5916\u670d\u52d9\u7db2\u8fa6\u7406\u9023\u9396\u7d93\u71df\uff0c\u4e26\u5f97\u5728\u6a5f\u5834\u3001\u78bc\u982d\u3001\u9435\u516c\u8def\u8eca\u7ad9\u7b49\u4ea4\u901a\u5834\u7ad9\u5167\u79df\u8a2d\u5c08\u6ac3\u8fa6\u7406\u79df\u8eca\u4e4b\u696d\u52d9\u3002)<\/p>\n\n\n

A. \u6700\u4f4e\u8cc7\u672c\u984d\uff1a\u65b0\u53f0\u5e63\u4e94\u5343\u842c\u5143\u4ee5\u4e0a\u3002<\/p>\n\n\n

B. \u8eca\u8f1b\u6578\uff1a\u5168\u65b0\u5c0f\u5ba2\u8eca\u6216\u5c0f\u5ba2\u8ca8\u5169\u7528\u8eca\u5408\u8a08\u4e00\u767e\u8f1b\u4ee5\u4e0a\u3002<\/p>\n\n\n

(2) \u4e59\u7a2e\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\uff1a(\u7d93\u71df\u5f97\u4ee5\u516c\u53f8\u6216\u884c\u865f<\/strong>\u70ba\u4e4b)<\/p>\n\n\n

A. \u6700\u4f4e\u8cc7\u672c\u984d\uff1a\u65b0\u53f0\u5e63\u4e94\u767e\u842c\u5143\u4ee5\u4e0a\u3002<\/p>\n\n\n

B. \u8eca\u8f1b\u6578\uff1a\u5168\u65b0\u5c0f\u5ba2\u8eca\u6216\u5c0f\u5ba2\u8ca8\u5169\u7528\u8eca\u5408\u8a08\u5341\u8f1b\u4ee5\u4e0a\u3002<\/p>\n\n\n

(3) \u4e19\u7a2e\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\uff1a (\u7d93\u71df\u5f97\u4ee5\u516c\u53f8\u6216\u884c\u865f<\/strong>\u70ba\u4e4b) <\/p>\n\n\n

A. \u6700\u4f4e\u8cc7\u672c\u984d\uff1a\u65b0\u53f0\u5e63\u4e94\u767e\u842c\u5143\u4ee5\u4e0a\u3002<\/p>\n\n\n

B. \u4e19\u7a2e\u5c0f\u5ba2\u8eca\u79df\u8cc3\u696d\u4ee5\u63d0\u4f9b\u79df\u8cc3\u671f\u4e00\u5e74\u4ee5\u4e0a\u4e4b\u5c0f\u5ba2\u8eca\u6216\u5c0f\u5ba2\u8ca8\u5169\u7528\u8eca\u70ba\u9650\u3002<\/p>\n\n\n

2. \u5c0f\u8ca8\u8eca\u79df\u8cc3\u696d : (\u7981\u6b62\u5916\u570b\u4eba\u6295\u8cc7 \u3001 \u7d93\u71df\u5f97\u4ee5\u516c\u53f8\u6216\u884c\u865f<\/strong>\u70ba\u4e4b )<\/strong><\/p>\n\n\n

(1) \u8cc7\u672c\u984d\uff1a\u65b0\u53f0\u5e63\u4e94\u767e\u842c\u5143\u4ee5\u4e0a<\/p>\n\n\n

(2) \u8eca\u8f1b\u6578\uff1a\u5168\u65b0\u5c0f\u8ca8\u8eca\u6216\u5c0f\u5ba2\u8ca8\u5169\u7528\u8eca\u5341\u8f1b\u4ee5\u4e0a<\/p>\n\n\n

(3) \u6c7d\u8eca\u8ca8\u904b\u696d\u5c08\u8fa6\u642c\u5bb6\u696d\u52d9\u8005\u516c\u53f8\u540d\u7a31\u61c9\u6a19\u660e\u300c\u642c\u5bb6\u300d<\/p>\n\n\n

\u53c3\u3001 \u7a05\u52d9\u7533\u5831<\/h3>\n\n\n
\n
\u4e00\u3001\u76f8\u95dc\u884c\u696d\u4ee3\u865f\u8207\u6210\u672c\u7387\u5206\u6790<\/a><\/div>\n<\/div>\n\n\n
110\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>\u6c7d\u8eca\u5ba2\u904b\u696d<\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
4939- -11<\/td>\u9644\u99d5\u99db\u4e4b\u5c0f\u5ba2\u8eca\u79df\u8cc3<\/td>8<\/td>12<\/td>46<\/td>33<\/td>13<\/td><\/tr>
 <\/td>\u6c7d\u8eca\u8ca8\u904b\u696d<\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
4940- – 11<\/td>\u6c7d\u8eca\u8ca8\u6ac3\u8ca8\u904b<\/td>4<\/td>7<\/td>53<\/td>45<\/td>8<\/td><\/tr>
4940- -99<\/td>\u5176\u4ed6\u6c7d\u8eca\u8ca8\u904b<\/td>4<\/td>6<\/td>32<\/td>25<\/td>7<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n

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