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15\u3001\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u7684\u5de5\u7a0b\u627f\u5305\u52b3\u52a1\uff0c\u603b\u627f\u5305\u5408\u540c\u65e5\u671f\u4e0e\u5206\u5305\u5408\u540c\u65e5\u671f\u4e0d\u4e00\u81f4\uff0c\u5982\u4f55\u8ba4\u5b9a\uff1f \u7b54\uff1a\u5224\u65ad\u662f\u5426\u4e3a\u8001\u5de5\u7a0b\u65f6\uff0c\u4ee5\u603b\u627f\u5305\u5408\u540c\u4e3a\u51c6\u3002 \u5982\u679c\u603b\u627f\u5305\u5c5e\u4e8e\u65e7\u9879\u76ee\uff0c\u5219\u5206\u5305\u5408\u540c\u4e5f\u5c5e\u4e8e\u65e7\u9879\u76ee\u3002<\/p>\n
16.\u9910\u5385\u519c\u4ea7\u54c1\u6263\u51cf<\/p>\n
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17\u3001\u623f\u5730\u4ea7\u4f01\u4e1a\u201c\u4e00\u6b21\u62ff\u5730\uff0c\u5206\u671f\u5f00\u53d1\u201d\u7684\u5730\u4ef7\u5982\u4f55\u6263\u9664\uff1f \u7b54\uff1a\u6709\u4e24\u4e2a\u6b65\u9aa4\u3002 \u7b2c\u4e00\u6b65\uff0c\u4e00\u6b21\u6027\u652f\u4ed8\u5730\u4ef7\uff0c\u6309\u571f\u5730\u9762\u79ef\u5212\u5206\u4e3a\u4e0d\u540c\u7684\u9879\u76ee\uff1b \u7b2c\u4e8c\u90e8\u5206\u6309\u9879\u76ee\u5730\u4ef7\u652f\u4ed8\u5355\u4e2a\u623f\u5730\u4ea7\u9879\u76ee\u5bf9\u5e94\u7684\u5730\u4ef7\u6b3e\u3002 \u8ba1\u7b97\u6263\u9664\u5f53\u524d\u9500\u552e\u9762\u79ef\u4e0e\u53ef\u552e\u9762\u79ef\u7684\u6bd4\u4f8b\u3002<\/p>\n
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19\u3001\u7a0e\u63a7\u4e13\u7528\u8bbe\u5907\u548c\u6280\u672f\u7ef4\u4fee\u8d39\u7684\u4e13\u7528\u53d1\u7968\u662f\u5426\u9700\u8981\u8ba4\u8bc1\uff1f \u8ba4\u8bc1\u540e\u5982\u4f55\u5168\u989d\u6263\u9664\uff1f<\/p>\n
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20.\u8bbe\u5907\u68c0\u6d4b\u670d\u52a1\u662f\u5426\u5c5e\u4e8e\u589e\u503c\u7a0e\u6539\u9769\u8303\u56f4\uff1f<\/p>\n
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21\u3001\u589e\u503c\u7a0e\u666e\u901a\u53d1\u7968\u9057\u5931\u540e\uff0c\u590d\u5370\u4ef6\u65e0\u6cd5\u5165\u8d26\uff0c\u5982\u4f55\u5904\u7406\uff1f<\/p>\n
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22\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6838\u6536\u65b9\u5f0f\u6709\u54ea\u4e9b\uff1f<\/p>\n
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23\u3001\u4e00\u822c\u7eb3\u7a0e\u4eba\u5f00\u5177\u7684\u589e\u503c\u7a0e\u666e\u901a\u53d1\u7968\u53ef\u4ee5\u62b5\u6263\u5417\uff1f<\/p>\n
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24. \u5982\u4f55\u7533\u8bf7\u7b7e\u53d1\u300a\u5883\u5916\u7ecf\u8425\u7a0e\u6536\u7ba1\u7406\u8bc1\u4e66\u2023\u300b\uff1f<\/p>\n
\u7b54\uff1a\u6839\u636e\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u4f18\u5316\u5883\u5916\u7ecf\u8425\u6d3b\u52a8\u7a0e\u6536\u7ba1\u7406\u8bc1\u4ef6\u7684\u610f\u89c1\u2023\u76f8\u5173\u5236\u5ea6\u6d41\u7a0b\u2023\uff08\u7a0e\u603b\u53d1\u20182016\u2019106\u53f7\uff09\u7b2c\u4e09\u6761\u7b2c\u4e00\u6b3e\uff1a\u201c1.\u201d\u4e00\u5904\u4e00\u8bc1\u201d\u3002\u4ece\u4e8b\u751f\u4ea7\u7ecf\u8425\u7684\u7eb3\u7a0e\u4eba\u8de8\u7701\u4ece\u4e8b\u751f\u4ea7\u7ecf\u8425\u7684\uff0c\u5e94\u5f53\u5728\u5916\u51fa\u751f\u4ea7\u7ecf\u8425\u524d\uff0c\u5230\u673a\u6784\u6240\u5728\u5730\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u529e\u7406\u6d89\u5916\u7ecf\u8425\u8bc1\u660e\u2023\u3002\u7a0e\u52a1\u673a\u5173\u6309\u7167\u201c\u4e00\u5730\u4e00\u8bc1\u201d\u7684\u539f\u5219\uff0c\u7b7e\u53d1\u300a\u6d89\u5916\u7ba1\u7406\u8bc1\u300b\u2023 2.\u7b80\u5316\u6750\u6599\u63d0\u4ea4\uff0c\u4e00\u822c\u60c5\u51b5\u4e0b\uff0c\u7eb3\u7a0e\u4eba\u53ea\u9700\u63d0\u4f9b\u7a0e\u52a1\u767b\u8bb0\u8bc1\u590d\u5370\u4ef6\u6216\u7a0e\u52a1\u767b\u8bb0\u8bc1\u590d\u5370\u4ef6\u2022 \u7533\u8bf7\u6d89\u5916\u7ecf\u8425\u8bc1\u65f6\u9700\u52a0\u76d6\u7eb3\u7a0e\u4eba\u5370\u7ae0\u7684\u590d\u5370\u4ef6\u9996\u9875 \u7eb3\u7a0e\u4eba\u8fd8\u9700\u63d0\u4f9b\u5883\u5916\u7ecf\u8425\u5408\u540c\uff08\u5982\u65e0\u5408\u540c\u6216\u5408\u540c\u5185\u5bb9\u4e0d\u5168\uff0c\u53ef\u63d0\u4f9b\u539f\u4ef6\u6216\u590d\u5370\u4ef6\uff09 , \u63d0\u4f9b\u5bf9\u6237\u5916\u5546\u4e1a\u6d3b\u52a8\u7684\u63cf\u8ff0\uff09\u3002 3.\u5373\u65f6\u5904\u7406\u3002 \u7eb3\u7a0e\u4eba\u63d0\u4ea4\u6750\u6599\u9f50\u5168\u3001\u7b26\u5408\u6cd5\u5b9a\u5f62\u5f0f\u7684\uff0c\u7a0e\u52a1\u673a\u5173\u5e94\u7acb\u5373\u7b7e\u53d1\u2022\u5bf9\u5916\u7ecf\u8425\u8bc1\u660e\u2023\uff08\u53ef\u52a0\u76d6\u4e1a\u52a1\u4e13\u7528\u7ae0\uff09\u3002 25.\u5efa\u7b51\u4e1a\u7eb3\u7a0e\u4eba\u54a8\u8be2\uff0c\u5f00\u5177\u53d1\u7968\u65f6\u662f\u5426\u9700\u8981\u5728\u5907\u6ce8\u680f\u586b\u5199\u9879\u76ee\u540d\u79f0 \u7b54\uff1a\u6839\u636e\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u5168\u9762\u5b9e\u65bd\u300a\u5f81\u7a0e\u7ba1\u7406\u529e\u6cd5\u300b\u6709\u5173\u7a0e\u6536\u7ba1\u7406\u4e8b\u9879\u7684\u516c\u544apilot project of replacing business tax with value-added tax \u2023 (Announcement of the State Administration of Taxation 2016 No. 23 of the Year) provides that when providing construction services, when taxpayers issue value-added tax invoices or tax authorities issue value-added tax invoices on their behalf, the name of the county (city, district) where the construction service occurred and the name of the project should be indicated in the remarks column of the invoice.<\/p>\n
26. If an insurance company purchases promotional materials and presents them as gifts to customers, if it is deemed as a sale, the special ticket obtained at the time of purchase can be deducted. If the general ticket is obtained at the time of purchase, is it still regarded as a sale?<\/p>\n
Answer: According to the Provisional Regulations of the People's Republic of China on Value-Added Tax \u2023 Article 4, the free gift of self-produced, entrusted processing or purchased goods to other units or individuals is regarded as sales.Therefore, no matter what kind of invoice the company obtains, this behavior needs to calculate and pay value-added tax<\/p>\n
27. If the simple tax calculation method is selected for construction services, how is the sales volume determined?<\/p>\n
Answer: According to the Ministry of Finance and the State Administration of Taxation's notice on comprehensively launching the pilot project of replacing business tax with value-added tax \u2023 (Cai Shui '2016' No. 36), if the pilot taxpayer provides construction services and applies the simple tax calculation method, the full weight obtained The balance after deducting the paid subcontracting fees and extra-price expenses is the sales amount. 28. Local tax invoices purchased by taxpayers before the camp to VAT reform<\/p>\n
Answer: According to the announcement of the State Administration of Taxation on matters related to tax collection and management of the comprehensive implementation of the pilot project of replacing business tax with value-added tax \u2023 (State Administration of Taxation Announcement No. From January 1, local tax authorities will no longer issue invoices to pilot taxpayers. Pilot taxpayers who have received the invoices printed by the local tax authorities and the invoices printed with the name of the unit can continue to use them until June 30, 2016. In special circumstances, the period of use can be extended appropriately after being determined by the Provincial State Taxation Bureau, no later than 2016. August 31st. Therefore, unless otherwise specified, pilot taxpayers who have received invoices printed by the local tax authorities and invoices printed with the name of their units can continue to use them until June 30, 2016.<\/p>\n
29. How can small-scale taxpayers who provide construction labor services across counties enjoy Xiaowei's enterprise value-added tax policy when paying taxes in advance?<\/p>\n
Answer: For small-scale taxpayers who provide construction labor services across counties and obtain all the price and extra-price expenses at the place where the construction labor services occur, if the monthly payment does not exceed 30,000 yuan, the prepaid taxes incurred in construction services will not be temporarily excluded. The competent tax authority where the organization is located shall make a tax declaration, and determine whether to enjoy the VAT policy for Xiaowei enterprises based on the declared sales.<\/p>\n
30. Can security company value-added tax be simply collected?<\/p>\n
Answer: In order to meet the requirements of the employers for guards, guards, security inspections, etc., the security company dispatches security guards to the employers, accepts the management of the employers and works for them. It meets the labor dispatch service conditions and can be dispatched according to labor services The service policy calculates VAT.<\/p>\n
Part Three: Tax Issues<\/p>\n
I would like to ask: 1. What is the service life of the old invoice special seal? 2. Since when can the special financial seal not be stamped on the invoice?<\/p>\n
Hello, 1. The old invoice stamp can be used until December 31, 2011. 2. According to the decision on revising the "Regulations on the Administration of Invoices of the People's Republic of China", starting from February 1, 2011, "the invoices shall be issued in accordance with the prescribed time limit, sequence, and columns, and all copies shall be issued at once truthfully, and stamped with special invoices. chapter".<\/p>\n
2. Hello, we are general taxpayers of foreign trade enterprises. How to determine the sales of duty-free goods in column 9 of the value-added tax return? Is it based on the total sales in the export commodity invoice or the total FOB price? \u8c22\u8c22\uff01<\/p>\n
2. Hello!Fill in the amount converted into RMB based on the FOB price<\/p>\n
3. Hello!I bought a second-hand truck in the second-hand market, and the ownership has been transferred, but I don't know how to apply for the vehicle tax payment certificate, and what other materials need to be provided<\/p>\n
3. Hello! When going through the formalities of vehicle ownership transfer, the owner should truthfully fill in the "Registration Form for Changes in Vehicles", and provide the original tax payment certificate and the original and copy of the "Motor Vehicle Driving Permit". The original "Motor Vehicle Driving Permit" shall be returned to the owner after being reviewed by the competent tax authority, and the copy and the original copy of the tax payment certificate shall be kept by the competent tax authority. The competent tax authority shall issue a new original tax payment certificate to the transferred vehicle (keep the copy).<\/p>\n
4. Hello! My company invoice purchase book is lost, what should I do?<\/p>\n
4. Hello! If the taxpayer loses the invoice purchase book or the ticket purchase password, he should fill out the "Registration Form for Reporting the Loss of the Invoice Purchase Book or Password" and report the loss at the invoice window of the competent tax authority. After 5 working days from the date of acceptance by the authority, the taxpayer can With the return receipt, go to the competent tax office to go through the relevant formalities, and the staff at the invoice window should file the taxpayer's "Invoice Receipt and Purchase Book or Password Loss Reporting Registration Form" and the return receipt as filing materials. Under special circumstances, if it is necessary to immediately issue a new invoice collection book or reset the password of the invoice, the taxpayer shall submit a written application and the competent section chief shall authorize the handling.<\/p>\n
5. What are the preferential policies for wholly foreign-owned enterprises?For example: what tax rate is calculated according to the income tax, etc.<\/p>\n
5. Hello! There are currently no corporate income tax incentives specifically for foreign-invested enterprises. If it is an enterprise established before March 16, 2007 (including the day), the tax rate for 2011 is 24%; if it is established after March 16, 2007, the tax rate is 25%.<\/p>\n
6. Hello! Our company is a foreign trade export enterprise. Now there are several customs declaration forms from last year that cannot be refunded because there is no verification form. Now that we are going to export to domestic sales, can the input invoice be used as a deduction before tax payment?<\/p>\n
6. Hello, you can handle it according to the regulations. For foreign trade enterprises exporting goods, if they fail to declare tax refund (exemption) within the prescribed time limit or have declared tax refund (exemption) but fail to complete the relevant documents to the tax authority within the prescribed time limit, and fail to declare and issue the "Export Agency" within the prescribed time limit Goods Certificate", within 30 days from the day after the end of the specified period, the foreign trade enterprise shall apply to the Import and Export Tax Management Office of the Shenzhen Municipal State Taxation Bureau for the issuance of the "Certificate of Input Tax Deduction of Foreign Trade Enterprises Exporting Taxed Goods for Domestic Sales" (hereinafter referred to as "Certificate of Deduction"). Foreign trade enterprises must apply for the issuance of the "Certificate of Deduction" with the following materials:<\/p>\n
(1) The "Certificate of Deduction" (in triplicate) filled out by the foreign trade enterprise according to the facts and affixed with the company's official seal;<\/p>\n
(2) "Detailed Form of Import Invoices for Exports of Foreign Trade Enterprises Deeming Taxable Goods for Domestic Sale" (paper statements and excel electronic data with the same content are required);<\/p>\n
(3) The original of the special value-added tax invoice and the photocopy stamped with the company's official seal (retain the photocopy of the original for inspection);<\/p>\n
(4) The original copy of the customs declaration form for export goods and the copy with the official seal of the company (retain the copy of the original for inspection);<\/p>\n
(5) The original of the commissioned processing contract or agreement and the copy with the official seal of the enterprise (for the provision of commissioned processing business, the original shall be kept for inspection). After obtaining the "Certificate of Deduction", the foreign trade enterprise shall fill in the input tax amount allowed to be deducted in the "Certificate of Deduction" in the "Tax Amount" in the 11th column of the Second Schedule of the "Value-Added Tax Return", and obtain the "Certificate of Deduction" When declaring tax in the next tax collection period, apply to the district or sub-bureau in charge of tax collection to offset the corresponding input tax. If the time limit for declaration is exceeded, no deduction shall be made.<\/p>\n
<\/p>\n
7. Hello: I would like to ask the general taxpayer to collect payment in installments, how to determine the time when the value-added tax liability occurs?Thanks<\/p>\n
7. Hello, according to the "Regulations for the Implementation of the Interim Regulations of the People's Republic of China on Value-Added Tax", the sales of goods by credit sales and payment in installments shall be the day of the collection date agreed in the written contract. If there is no written contract or the written contract does not stipulate the payment If the date of payment is specified, it shall be the day when the goods are dispatched.<\/p>\n
8. Hello, I would like to ask if the company pays the social insurance expenses for the employees, which should be borne by the employees themselves, can they be deducted before tax when the enterprise income tax is settled?<\/p>\n
8. Hello, the basic social insurance such as basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums, etc. Fees and housing provident funds are allowed to be deducted. The portion borne by the individual employees of the enterprise is outside the prescribed scope and standards.<\/p>\n
9. Hello, our company is a newly established enterprise that has exported goods. Our company has to declare for exemption, offset and refund. May I ask whether it is necessary to handle the tax refund registration for export enterprises? Declared? Is it no longer necessary to apply for a tax refund registration certificate? \u8c22\u8c22\u3002<\/p>\n
9. Hello, at present, the "Export Tax Refund Registration Notice" and the reviewed "Export Enterprise Tax Refund Registration Application Form" can be used as tax refund registration certificates. Since 2007, the issuance of export tax rebate registration certificates has been cancelled.<\/p>\n
10. The taxpayer's motor vehicle sales invoice is filled in incorrectly but the invoice cannot be retrieved from the vehicle purchase office (vehicle purchase tax has been paid and there is a tax bill). In this case, is it necessary to require the issuer to go to the tax bureau for registration? Only by accepting penalties for loss reporting procedures, can the original invoice be invalidated if the copies are incomplete, and a new invoice with the same frame number and engine number as the original invoice (without double calculation of tax payable) can be issued? Can the taxpayer directly cancel the application and reopen it, and go to the tax bureau to report the loss?<\/p>\n
10. Hello, according to Shenzhen State Taxation (2007) No. 127, the taxpayer has lost the motor vehicle sales invoice or the second-hand car sales invoice that has been issued, or has filled in the wrong but cannot get back all the invoices from the public security organs and the car purchase office. If the invoice is not complete, the invoice issuer is allowed to invalidate the original invoice and issue a new invoice with the same frame number and engine number as the original invoice, without double calculation of the tax payable.<\/p>\n
11. Lost special value-added tax invoices should be reported to the "China Tax News", where is the address of "China Tax News"?<\/p>\n
11. Hello! Address of Shanghai Ant Moving Company: Room 106, Building 3, Taxation Compound, No. 52, Songyuan Road West Street, Luohu District, Shenzhen; Tel: 4008201116\uff0d81858016\/8211603<\/p>\n
512. Hello: After studying the "Administrative Measures for Pre-tax Deduction of Enterprise Asset Loss Income Tax", the State Administration of Taxation Announcement No. 25 in 2011, we have the following questions. It is mentioned in the document that the loss of assets should be reported to the tax authorities for deduction in the form of a list declaration:<\/p>\n
A\u3002 The loss of non-monetary assets sold, transferred or sold at a fair price during the normal operation and management activities of the enterprise;<\/p>\n
b. Losses from the normal scrapping and liquidation of fixed assets that have reached or exceeded their service life;<\/p>\n
May I ask how to operate the declaration according to the list, what materials should be provided, and which department to declare to?<\/p>\n
12. Hello, according to the regulations of Shen Guo Shui Fa [2011] No. 62: the asset loss deducted should be declared to the tax authority in the form of a list declaration, and the taxpayer should submit the "Enterprise Asset Loss" when making the declaration. Inventory Return\u201d is filed together with the corporate income tax return.<\/p>\n
13.\u8bf7\u95ee\u4e22\u5931\u589e\u503c\u7a0e\u4e13\u7528\u53d1\u7968\u4e00\u5b9a\u8981\u767b\u201c\u4e2d\u56fd\u7a0e\u52a1\u62a5\u201d\u5417\uff1f<\/p>\n
13.\u60a8\u597d\uff0c\u6839\u636e\u56fd\u7a0e\u51fd\u53d1[1995]292\u53f7\u89c4\u5b9a\uff1a<\/p>\n
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14.\u6211\u516c\u53f8\u662f\u4e00\u822c\u7eb3\u7a0e\u4eba\u4f01\u4e1a.\u5728\u8f85\u5bfc\u671f\u65f6\u53d1\u7968\u8ba4\u8bc1\u8981\u5230\u6b21\u6708\u62b5\u6263,\u8bf7\u95ee\u8fdb\u9879\u53d1\u7968\u8be5\u505a\u5230\u54ea\u4e2a\u660e\u7ec6\u79d1\u76ee?<\/p>\n
14.\u60a8\u597d\uff0c\u6839\u636e\u56fd\u7a0e\u53d1[2010]40\u53f7\u7b2c\u5341\u4e00\u6761\u89c4\u5b9a\uff1a\u8f85\u5bfc\u671f\u7eb3\u7a0e\u4eba\u5e94\u5f53\u5728\u201c\u5e94\u4ea4\u7a0e\u91d1\u201d\u79d1\u76ee\u4e0b\u589e\u8bbe\u201c\u5f85\u62b5\u6263\u8fdb\u9879\u7a0e\u989d\u201d\u660e\u7ec6\u79d1\u76ee\uff0c\u6838\u7b97\u5c1a\u672a\u4ea4\u53c9\u7a3d\u6838\u6bd4\u5bf9\u7684\u4e13\u7528\u53d1\u7968\u62b5\u6263\u8054\u3001\u6d77\u5173\u8fdb\u53e3\u589e\u503c\u7a0e\u4e13\u7528\u7f34\u6b3e\u4e66\u4ee5\u53ca\u8fd0\u8f93\u8d39\u7528\u7ed3\u7b97\u5355\u636e\uff08\u4ee5\u4e0b\u7b80\u79f0\u589e\u503c\u7a0e\u62b5\u6263\u51ed\u8bc1\uff09\u6ce8\u660e\u6216\u8005\u8ba1\u7b97\u7684\u8fdb\u9879\u7a0e\u989d\u3002 ?<\/p>\n
15.\u4f60\u597d\uff0c\u6211\u95ee\u4e00\u4e0b\u56fd\u7a0e\u7684\u53d1\u7968\u6709\u6ca1\u6709\u51fa\u7248\u62fe\u4e07\u5143\u7248\u7684\u901a\u7528\u673a\u6253\u53d1\u7968\uff1f<\/p>\n
15.\u60a8\u597d\uff0c\u6ca1\u6709\u3002\u76ee\u524d\u901a\u7528\u673a\u6253\u53d1\u7968\u5206\u8bbe\u65e0\u9762\u989d\u7248\u3001\u4e07\u5143\u7248\u3001\u5343\u5143\u7248\u548c\u767e\u5143\u7248\uff0c\u51714\u79cd\u9762\u989d\u3002<\/p>\n
16.\u8f66\u8f86\u8d2d\u7f6e\u7a0e\u5b8c\u7a0e\u8bc1\u660e\u9057\u5931\uff0c\u9700\u8981\u767b\u62a5\u6302\u5931\uff0c\u4f46\u662f\u6ca1\u6709\u5b8c\u7a0e\u53f7\u7801\u5b8c\u7a0e\u53f7\u7801\u8981\u600e\u4e48\u67e5\u8be2\uff1f<\/p>\n
16.\u60a8\u597d\uff0c\u7eb3\u7a0e\u4eba\u9700\u63d0\u4f9b\u300a\u673a\u52a8\u8f66\u8f86\u884c\u9a76\u8bc1\u300b\u539f\u4ef6\u5230\u8f66\u8f86\u8d2d\u7f6e\u7a0e\u5f81\u6536\u7ba1\u7406\u5206\u5c40\u6863\u6848\u79d1\u67e5\u8be2\u8f66\u8f86\u8d2d\u7f6e\u7a0e\u5b8c\u7a0e\u8bc1\u660e\u53f7\u7801\u3002<\/p>\n
17.\u6df1\u5733\u4ec0\u4e48\u65f6\u5019\u5f00\u59cb\u7f34\u7eb3\u5730\u65b9\u6559\u80b2\u9644\u52a0\uff1f\u7f34\u7eb3\u6807\u51c6\u662f\u591a\u5c11\uff1f<\/p>\n
17.\u81ea2011\u5e741\u67081\u65e5\u8d77\uff0c\u6df1\u5733\u5e02\u884c\u653f\u533a\u57df\u5185\u7f34\u7eb3\u589e\u503c\u7a0e\u3001\u8425\u4e1a\u7a0e\u3001\u6d88\u8d39\u7a0e\u7684\u5355\u4f4d\u548c\u4e2a\u4eba\uff08\u5305\u62ec\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u3001\u5916\u56fd\u4f01\u4e1a\u53ca\u5916\u7c4d\u4e2a\u4eba\uff09\uff0c\u6309\u5b9e\u9645\u7f34\u7eb3\u589e\u503c\u7a0e\u3001\u8425\u4e1a\u7a0e\u3001\u6d88\u8d39\u7a0e\u7a0e\u989d\u76842\uff05\u7f34\u7eb3\u5730\u65b9\u6559\u80b2\u9644\u52a0\u3002\u6839\u636e\u300a\u6df1\u5733\u5e02\u5730\u65b9\u6559\u80b2\u9644\u52a0\u5f81\u6536\u7ba1\u7406\u6682\u884c\u529e\u6cd5\u300b\u7b2c\u56db\u6761\u89c4\u5b9a\uff0c\u5730\u65b9\u6559\u80b2\u9644\u52a0\u7531\u5730\u7a0e\u90e8\u95e8\u8d1f\u8d23\u4ee3\u5f81\u30022011\u5e747\u670811\u65e5\u8d77\uff0c\u5404\u7ea7\u5730\u65b9\u7a0e\u52a1\u90e8\u95e8\u53ca\u59d4\u6258\u4ee3\u5f81\u5355\u4f4d\u5f00\u59cb\u53d7\u7406\u7f34\u8d39\u5355\u4f4d\u548c\u4e2a\u4eba\u7684\u7533\u62a5\u7f34\u7eb3\u4e8b\u5b9c\u3002<\/p>\n
18.\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u987b\u5177\u5907\u54ea\u4e9b\u8d44\u683c\u6761\u4ef6\uff1f\u9886\u8d2d\u53d1\u7968\u65f6\u9700\u63d0\u4f9b\u54ea\u4e9b\u8d44\u6599\uff1f<\/p>\n
18.\u81ea2011\u5e747\u670818\u65e5\u8d77\uff0c\u6309\u89c4\u5b9a\u5411\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\uff0c\u53d6\u5f97\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\u7684\u4f01\u4e1a\u53ef\u4ee5\u9886\u8d2d\u7f51\u7edc\u53d1\u7968\u81ea\u884c\u586b\u5f00\u5e76\u6309\u89c4\u5b9a\u7533\u62a5\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/p>\n
\uff08\u4e00\uff09\u8d44\u683c\u6761\u4ef6<\/p>\n
\u5728\u6211\u5e02\u4f9d\u6cd5\u6ce8\u518c\u6210\u7acb\u5e76\u529e\u7406\u4e86\u7a0e\u52a1\u767b\u8bb0\u7684\u5efa\u7b51\u4e1a\u4f01\u4e1a\uff0c\u540c\u65f6\u7b26\u5408\u4e0b\u5217\u6761\u4ef6\u7684\uff0c\u53ef\u4ee5\u5411\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\uff0c\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u7ecf\u5ba1\u67e5\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u6388\u4e88\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\uff1a<\/p>\n
1.\u5177\u6709\u5efa\u8bbe\u884c\u653f\u4e3b\u7ba1\u90e8\u95e8\u6838\u53d1\u7684\u5efa\u7b51\u4e1a\u4f01\u4e1a\u8d44\u8d28\u8bc1\u4e66\uff0c\u5e76\u53d6\u5f97\u5b89\u5168\u751f\u4ea7\u8bb8\u53ef\u8bc1\uff1b<\/p>\n
2.\u4e24\u5e74\u5185\u672a\u53d1\u751f\u7a0e\u6536\u8fdd\u6cd5\u884c\u4e3a\u5e76\u53d7\u8fc7\u884c\u653f\u5904\u7f5a\uff1b<\/p>\n
3.\u4e24\u5e74\u5185\u5728\u6211\u5e02\u63d0\u4f9b\u5efa\u7b51\u4e1a\u52b3\u52a1\u6536\u5165\u5747\u8fbe\u5230100 \u4e07\u5143\u4ee5\u4e0a\uff1b<\/p>\n
4.\u5728\u94f6\u884c\u5f00\u8bbe\u7ed3\u7b97\u8d26\u6237\u5e76\u901a\u8fc7\u94f6\u884c\u8f6c\u8d26\u65b9\u5f0f\u7ed3\u7b97\u5de5\u7a0b\u6b3e\u9879\uff1b<\/p>\n
5.\u8d22\u52a1\u4f1a\u8ba1\u5236\u5ea6\u5065\u5168\uff0c\u6838\u7b97\u89c4\u8303\u51c6\u786e\uff0c\u8d26\u7c3f\u8bbe\u7f6e\u9f50\u5168\u5e76\u901a\u8fc7\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u8d26\u518c\u5065\u5168\u8ba4\u5b9a\u3002<\/p>\n
\uff08\u4e8c\uff09\u7533\u8bf7\u6750\u6599\u4f01\u4e1a\u7533\u8bf7\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\uff0c\u5e94\u5f53\u5411\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e0b\u5217\u7533\u8bf7\u6750\u6599\uff1a<\/p>\n
1.\u300a\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u4e1a\u52a1\u7533\u8bf7\u8868\u300b;<\/p>\n
2.\u7a0e\u52a1\u767b\u8bb0\u8bc1\u526f\u672c\u590d\u5370\u4ef6\uff08\u9a8c\u539f\u4ef6\uff09;<\/p>\n
3.\u7ecf\u529e\u4eba\u8eab\u4efd\u8bc1\u590d\u5370\u4ef6\uff08\u9a8c\u539f\u4ef6\uff09;<\/p>\n
4.\u5efa\u7b51\u4e1a\u4f01\u4e1a\u8d44\u8d28\u8bc1\u4e66\u590d\u5370\u4ef6\uff08\u9a8c\u539f\u4ef6\uff09;<\/p>\n
5.\u5b89\u5168\u751f\u4ea7\u8bb8\u53ef\u8bc1\u590d\u5370\u4ef6\uff08\u9a8c\u539f\u4ef6\uff09;<\/p>\n
6.\u4e24\u5e74\u5185\u63d0\u4f9b\u5efa\u7b51\u4e1a\u52b3\u52a1\u6536\u5165\u5747\u8fbe\u5230100\u4e07\u5143\u4ee5\u4e0a\u8bc1\u660e\uff1b<\/p>\n
7.\u94f6\u884c\u7ed3\u7b97\u8d26\u6237\u590d\u5370\u4ef6\uff08\u9a8c\u539f\u4ef6\uff09;<\/p>\n
8.\u8d26\u518c\u5065\u5168\u60c5\u51b5\u544a\u77e5\u4e66\u590d\u5370\u4ef6\uff08\u9a8c\u539f\u4ef6\uff09;<\/p>\n
\u4f01\u4e1a\u63d0\u4f9b\u7684\u4ee5\u4e0a\u6750\u6599\uff0c\u5e94\u5f53\u52a0\u76d6\u4f01\u4e1a\u516c\u7ae0\u3002<\/p>\n
\uff08\u4e09\uff09\u8d44\u683c\u53d6\u6d88<\/p>\n
\u5177\u6709\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\u7684\u4f01\u4e1a\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u7684\uff0c\u7531\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u53d6\u6d88\u5176\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\uff1a<\/p>\n
1.\u63d0\u4f9b\u865a\u5047\u6750\u6599\u7533\u8bf7\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u8d44\u683c\u7684\uff1b<\/p>\n
2.\u8fdd\u53cd\u7a0e\u6536\u6cd5\u5f8b\u3001\u6cd5\u89c4\u548c\u8d22\u52a1\u5236\u5ea6\u8981\u6c42\uff0c\u672a\u6b63\u786e\u6838\u7b97\u6536\u5165\u3001\u6210\u672c\u3001\u8d39\u7528\u3001\u7a0e\u91d1\u3001\u5229\u6da6\u7684\uff1b<\/p>\n
3.\u672a\u6309\u89c4\u5b9a\u8fdb\u884c\u7eb3\u7a0e\u7533\u62a5\u548c\u7f34\u7eb3\u5404\u9879\u7a0e\u6b3e\u7684\uff1b<\/p>\n
4.\u4ee3\u5f00\u6216\u8005\u865a\u5f00\u53d1\u7968\u7684\uff1b<\/p>\n
5.\u5077\u7a0e\u3001\u6297\u7a0e\u7684\uff1b<\/p>\n
6.\u672a\u59a5\u5584\u4fdd\u7ba1\u3001\u4f7f\u7528\u53d1\u7968\u9020\u6210\u4e25\u91cd\u540e\u679c\u7684\u3002<\/p>\n
\uff08\u56db\uff09\u7f51\u7edc\u53d1\u7968\u9886\u8d2d<\/p>\n
\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u9996\u6b21\u5230\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u53d1\u7968\u53d1\u552e\u7a97\u53e3\u7533\u8bf7\u9886\u8d2d\u7f51\u7edc\u53d1\u7968\uff0c\u5e94\u5f53\u63d0\u4ea4\u4e0b\u5217\u7533\u8bf7\u6750\u6599\uff1a<\/p>\n
1.\u300a\u6df1\u5733\u5e02\u5730\u65b9\u7a0e\u52a1\u5c40\u53d1\u7968\u9886\u8d2d\u3001\u9a8c\u9500\u7533\u8bf7\u8868\u300b\uff1b<\/p>\n
2.\u7a0e\u52a1\u767b\u8bb0\u8bc1\u526f\u672c\uff08\u9a8c\u539f\u4ef6<\/p>\n
<\/p>\n
3.\u7ecf\u529e\u4eba\u8eab\u4efd\u8bc1\u590d\u5370\u4ef61\u4efd\uff08\u9a8c\u539f\u4ef6\uff09;<\/p>\n
4.\u53d1\u7968\u4e13\u7528\u7ae0\u5370\u6a21\u539f\u4ef61\u4efd\u3002<\/p>\n
\uff08\u4e94\uff09\u7f51\u7edc\u53d1\u7968\u9a8c\u9500<\/p>\n
\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u4f5c\u5e9f\u53d1\u7968\u6216\u8005\u5f00\u5177\u7ea2\u5b57\u53d1\u7968\u7684\uff0c\u5e94\u5f53\u57283\u4e2a\u6708\u5185\u5230\u6ce8\u518c\u5730\u7a0e\u52a1\u673a\u5173\u529e\u7406\u9a8c\u9500\u624b\u7eed\u3002\u9a8c\u9500\u65f6\u987b\u643a\u5e26\u4f5c\u5e9f\u7684\u53d1\u7968\u3001\u7ea2\u5b57\u53d1\u7968\u5907\u7528\u8054\u548c\u88ab\u7ea2\u51b2\u7684\u53d1\u7968\u539f\u4ef6\uff1b\u88ab\u7ea2\u51b2\u7684\u53d1\u7968\u8054\u539f\u4ef6\u65e0\u6cd5\u6536\u56de\u7684\uff0c\u5e94\u5f53\u63d0\u4f9b\u5bf9\u65b9\u7684\u6709\u6548\u8bc1\u660e\u3002<\/p>\n
\u9664\u4f5c\u5e9f\u53d1\u7968\u548c\u7ea2\u5b57\u53d1\u7968\u4ee5\u5916\uff0c\u5efa\u7b51\u4e1a\u81ea\u5f00\u7968\u7eb3\u7a0e\u4eba\u6b63\u5e38\u5f00\u5177\u7684\u53d1\u7968\uff0c\u7cfb\u7edf\u81ea\u52a8\u5ba1\u9a8c\u4e0a\u6d77\u642c\u5bb6\u516c\u53f8\u591a\u5c11\u94b1\u642c\u4e00\u6b21\uff0c\u65e0\u9700\u529e\u7406\u9a8c\u9500\u624b\u7eed\u3002<\/p>\n
\u7b2c\u56db\u7bc7\uff1a\u798f\u5229\u8d39\u6d89\u7a0e\u95ee\u9898<\/p>\n
\u4e00\u3001\u201c\u798f\u5229\u8d39\u201d\u7684\u6982\u5ff5\u5728\u4f1a\u8ba1\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e2d\u5dee\u5f02<\/p>\n
\u786e\u5b9e\uff0c\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u56db\u6761\u7b2c\u56db\u6b3e\u89c4\u5b9a\u201c\u798f\u5229\u8d39\u3001\u629a\u6064\u91d1\u3001\u6551\u6d4e\u91d1\u201d\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/p>\n
\u4f46\u662f\uff0c\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u5e76\u6ca1\u6709\u7ed9\u51fa\u201c\u798f\u5229\u8d39\u201d\u5177\u4f53\u8303\u56f4\uff0c\u6240\u4ee5\u4e0d\u80fd\u7b3c\u7edf\u5730\u8bf4\u201c\u798f\u5229\u8d39\u201d\u5c31\u514d\u5f81\u4e2a\u7a0e\uff0c\u5fc5\u987b\u662f\u7b26\u5408\u6cd5\u5b9a\u8303\u56f4\u7684\u201c\u798f\u5229\u8d39\u201d\u624d\u80fd\u514d\u5f81\u4e2a\u7a0e\u3002<\/p>\n
\u5927\u5bb6\u90fd\u6e05\u695a\u6211\u56fd\u76ee\u524d\u7a0e\u6cd5\u7684\u6784\u6210\u4f53\u7cfb\uff0c\u5728\u6cd5\u5f8b\u4e4b\u4e0b\u4e00\u822c\u6709\u300a\u5b9e\u65bd\u6761\u4f8b\u300b\uff0c\u5728\u6761\u4f8b\u4e0b\u9762\u8fd8\u6709\u8d22\u653f\u90e8\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u7684\u89c4\u8303\u6027\u6587\u4ef6\uff0c\u6bd4\u5982\u8d22\u7a0e\u5b57\u6587\u4ef6\u3001\u516c\u544a\u7b49\u3002\u662f\u8fd9\u4e00\u7cfb\u5217\u6587\u4ef6\u624d\u6784\u6210\u4e86\u4e00\u4e2a\u5b8c\u6210\u7684\u7a0e\u6cd5\u4f53\u7cfb\uff0c\u4e0d\u80fd\u5355\u72ec\u53ea\u770b\u4e00\u4e2a\u6587\u4ef6\u3002<\/p>\n
\u4f5c\u4e3a\u8d22\u52a1\u4eba\u5458\uff0c\u5728\u65e5\u5e38\u5de5\u4f5c\u4e2d\u53ef\u4ee5\u8bf4\u5929\u5929\u4e0e\u201c\u798f\u5229\u8d39\u201d\u6253\u4ea4\u9053\uff0c\u6b63\u56e0\u4e3a\u5929\u5929\u6253\u4ea4\u9053\u8111\u6d77\u4e2d\u81ea\u7136\u5c31\u7559\u4e0b\u4e00\u4e2a\u201c\u798f\u5229\u8d39\u201d\u6982\u5ff5\u3002\u88ab\u5a92\u4f53\u4e00\u8bf4\uff0c\u81ea\u5df1\u518d\u770b\u770b\u4e0d\u5b8c\u6574\u7684\u6cd5\u5f8b\u6761\u6b3e\uff0c\u7136\u540e\u81ea\u5df1\u5c31\u8ff7\u7cca\u4e86\uff1a\u5230\u5e95\u4ec0\u4e48\u624d\u662f\u201c\u798f\u5229\u8d39\u201d\uff1f\u8fd8\u6709\u80fd\u514d\u4e2a\u7a0e\u7684\u798f\u5229\u8d39\u9879\u76ee\u5417\uff1f<\/p>\n
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\u7b2c\u56db\u4e2a\u6587\u4ef6\u662f\uff1a\u300a\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u751f\u6d3b\u8865\u52a9\u8d39\u8303\u56f4\u786e\u5b9a\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u56fd\u7a0e\u53d1[1998]155\u53f7\uff09\u3002\u8be5\u6587\u65f6\u95f4\u867d\u7136\u6bd4\u8f83\u4e45\u4e86\uff0c\u4f46\u662f\u76ee\u524d\u4ecd\u7136\u6709\u6548\u3002\u89c4\u5b9a\u5982\u4e0b\uff1a<\/p>\n
\u8fd1\u636e\u4e00\u4e9b\u5730\u533a\u53cd\u6620\u7b2c\u5341\u56db\u6761\u6240\u8bf4\u7684\u4ece\u798f\u5229\u8d39\u6216\u8005\u5de5\u4f1a\u7ecf\u8d39\u4e2d\u652f\u4ed8\u7ed9\u4e2a\u4eba\u7684\u751f\u6d3b\u8865\u52a9\u8d39\u7531\u4e8e\u7f3a\u4e4f\u660e\u786e\u7684\u8303\u56f4\u5728\u5b9e\u9645\u6267\u884c\u4e2d\u96be\u4ee5\u5177\u4f53\u754c\u5b9a\u5404\u5730\u638c\u63e1\u5c3a\u5ea6\u4e0d\u4e00\u987b\u7edf\u4e00\u660e\u786e\u89c4\u5b9a\u4ee5\u5229\u6267\u884c\u3002\u7ecf\u7814\u7a76\u73b0\u660e\u786e\u5982\u4e0b\uff1a<\/p>\n
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\uff08\u4e00\uff09\u4ece\u8d85\u51fa\u56fd\u5bb6\u89c4\u5b9a\u7684\u6bd4\u4f8b\u6216\u57fa\u6570\u8ba1\u63d0\u7684\u798f\u5229\u8d39\u5de5\u4f1a\u7ecf\u8d39\u4e2d\u652f\u4ed8\u7ed9\u4e2a\u4eba\u7684\u5404\u79cd\u8865\u8d34\u8865\u52a9\uff1b<\/p>\n
\uff08\u4e8c\uff09\u4ece\u798f\u5229\u8d39\u548c\u5de5\u4f1a\u7ecf\u8d39\u4e2d\u652f\u4ed8\u7ed9\u5355\u4f4d\u804c\u5de5\u7684\u4eba\u4eba\u6709\u4efd\u7684\u8865\u8d34\u8865\u52a9\uff1b<\/p>\n
\uff08\u4e09\uff09\u5355\u4f4d\u4e3a\u4e2a\u4eba\u8d2d\u4e70\u6c7d\u8f66\u3001\u4f4f\u623f\u3001\u7535\u5b50\u8ba1\u7b97\u673a\u7b49\u4e0d\u5c5e\u4e8e\u4e34\u65f6\u6027\u751f\u6d3b\u56f0\u96be\u8865\u52a9\u6027\u8d28\u7684\u652f\u51fa\u3002<\/p>\n
\u4e09\u3001\u4ee5\u4e0a\u89c4\u5b9a\u4ece1998\u5e7411\u67081\u65e5\u8d77\u6267\u884c\u3002<\/p>\n
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\u5bf9\u4e8e\u56fd\u7a0e\u53d1[1998]155\u53f7\u6240\u79f0\u7684\u201c\u4e34\u65f6\u6027\u751f\u6d3b\u56f0\u96be\u8865\u52a9\u201d\u5177\u4f53\u5305\u542b\uff1a\u6309\u89c4\u5b9a\u4ece\u4f01\u4e1a\u798f\u5229\u8d39\u4e2d\u652f\u4ed8\u7ed9\u804c\u5de5\u7684\u56f0\u96be\u8865\u52a9\u3001\u6551\u6d4e\u91d1\u3001\u533b\u7597\u8865\u8d34\u3001\u804c\u5de5\u7597\u517b\u8d39\u3001\u5de5\u4f24\u8865\u507f\u8d39\u3001\u4e27\u846c\u8d39\u3001\u629a\u6064\u91d1\u3001\u72ec\u751f\u5b50\u5973\u8d39\u3001\u804c\u5de5\u5f02\u5730\u5b89\u5bb6\u8d39\u7b49\u3002\u8fd9\u4e9b\u201c\u4e34\u65f6\u6027\u751f\u6d3b\u56f0\u96be\u8865\u52a9\u201d\u5c5e\u4e8e\u53ef\u4ee5\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u9879\u76ee\u3002<\/p>\n
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1\u3001\u7f51\u53cb\u95ee\uff1a\u5355\u4f4d\u7ed9\u51fa\u5dee\u4eba\u5458\u53d1\u7684\u4ea4\u901a\u8d39\u548c\u9910\u8d39\u8865\u8d34\u662f\u5426\u5e76\u5165\u5f53\u6708\u5de5\u8d44\u85aa\u91d1\u8ba1\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f\u6bcf\u6708\u901a\u8baf\u8d39\u8865\u8d34\u662f\u5426\u5e76\u5165\u5f53\u6708\u5de5\u8d44\u85aa\u91d1\u8ba1\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/p>\n
\u5362\u4e91\u7b54\uff1a\u6839\u636e\u73b0\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u548c\u6709\u5173\u653f\u7b56\u89c4\u5b9a\uff0c\u5355\u4f4d\u4ee5\u73b0\u91d1\u65b9\u5f0f\u7ed9\u51fa\u5dee\u4eba\u5458\u53d1\u653e\u4ea4\u901a\u8d39\u3001\u9910\u8d39\u8865\u8d34\u5e94\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4f46\u5982\u679c\u5355\u4f4d\u662f\u6839\u636e\u56fd\u5bb6\u6709\u5173\u4e00\u5b9a\u6807\u51c6\uff0c\u51ed\u51fa\u5dee\u4eba\u5458\u5b9e\u9645\u53d1\u751f\u7684\u4ea4\u901a\u8d39\u3001\u9910\u8d39\u53d1\u7968\u4f5c\u4e3a\u516c\u53f8\u8d39\u7528\u4e88\u4ee5\u62a5\u9500\uff0c\u53ef\u4ee5\u4e0d\u4f5c\u4e3a\u4e2a\u4eba\u6240\u5f97\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/p>\n
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2\u3001\u7f51\u53cb\u95ee\uff1a\u73b0\u5728\u7684\u4e2d\u56fd\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u4e0d\u662f\u53ea\u8981\u662f\u53d1\u7ed9\u5458\u5de5\u7684\u798f\u5229\u90fd\u8981\u7eb3\u5165\u5f53\u6708\u7684\u85aa\u916c\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/p>\n
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1\u3001\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u6761\u4f8b\u300b\u7b2c\u5341\u4e09\u6761\uff1a<\/p>\n
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2\u3001\u300a\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u82e5\u5e72\u95ee\u9898\u7684\u89c4\u5b9a\u300b\uff08\u56fd\u7a0e\u53d1\uff081994\uff09089\u53f7\uff09<\/p>\n
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\u2460\u72ec\u751f\u5b50\u5973\u8865\u8d34\uff1b<\/p>\n
\u2461\u6267\u884c\u516c\u52a1\u5458\u5de5\u8d44\u5236\u5ea6\u672a\u7eb3\u5165\u57fa\u672c\u5de5\u8d44\u603b\u989d\u7684\u8865\u8d34\u3001\u6d25\u8d34\u5dee\u989d\u548c\u5bb6\u5c5e\u6210\u5458\u7684\u526f\u98df\u54c1\u8865\u8d34\uff1b<\/p>\n
\u2462\u6258\u513f\u8865\u52a9\u8d39\uff1b<\/p>\n
\u2463\u5dee\u65c5\u8d39\u6d25\u8d34\u3001\u8bef\u9910\u8865\u3002<\/p>\n
3\u3001\u300a\u5173\u4e8e\u8bef\u9910\u8865\u52a9\u8303\u56f4\u786e\u5b9a\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u8d22\u7a0e\u5b57(1995)82\u53f7\uff09<\/p>\n
\u56fd\u7a0e\u53d1(1994)089\u53f7\u6587\u4ef6\u89c4\u5b9a\u4e0d\u5f81\u7a0e\u7684\u8bef\u9910\u8865\u52a9\uff0c\u662f\u6307\u6309\u8d22\u653f\u90e8\u95e8\u89c4\u5b9a\uff0c\u4e2a\u4eba\u56e0\u516c\u5728\u57ce\u533a\u3001\u90ca\u533a\u5de5\u4f5c\uff0c\u4e0d\u80fd\u5728\u5de5\u4f5c\u5355\u4f4d\u6216\u8fd4\u56de\u5c31\u9910\uff0c\u786e\u5b9e\u9700\u8981\u5728\u5916\u5c31\u9910\u7684\uff0c\u6839\u636e\u5b9e\u9645\u5c31\u9910\u987f\u6570\uff0c\u6309\u89c4\u5b9a\u7684\u6807\u51c6\u9886\u53d6\u7684\u8bef\u9910\u8d39\u3002\u4e00\u4e9b\u5355\u4f4d\u4ee5\u8bef\u9910\u8865\u52a9\u540d\u4e49\u53d1\u7ed9\u804c\u5de5\u7684\u8865\u8d34\u3001\u6d25\u8d34\uff0c\u5e94\u5f53\u5e76\u5165\u5de5\u8d44\u3001\u85aa\u91d1\u6240\u5f97\u8ba1\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/p>\n
4\u3001\u300a\u5173\u4e8e\u751f\u80b2\u6d25\u8d34\u548c\u751f\u80b2\u533b\u7597\u8d39\u6709\u5173\u4e2a\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u7684\u901a\u77e5\u300b\uff08\u8d22\u7a0e[2008]8\u53f7\uff09<\/p>\n
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5\u3001\u300a\u5173\u4e8e\u5de5\u4f24\u804c\u5de5\u53d6\u5f97\u7684\u5de5\u4f24\u4fdd\u9669\u5f85\u9047\u6709\u5173\u4e2a\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u7684\u901a\u77e5\u300b\uff08\u8d22\u7a0e[2012]40\u53f7\uff09<\/p>\n
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6\u3001\u300a\u8d22\u653f\u90e8\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u4f4f\u623f\u516c\u79ef\u91d1\u533b\u7597\u4fdd\u9669\u91d1\u517b\u8001\u4fdd\u9669\u91d1\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u95ee\u9898\u7684\u901a\u77e5\u300b\uff08\u8d22\u7a0e[1997]144\u53f7\uff09<\/p>\n
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