{"id":4764,"date":"2020-09-04T16:38:45","date_gmt":"2020-09-04T16:38:45","guid":{"rendered":""},"modified":"2026-07-28T15:13:26","modified_gmt":"2026-07-28T07:13:26","slug":"%e9%97%bd%e4%b8%9c%e6%97%a7%e5%9c%b0%e5%af%bb%e8%b6%b3%e8%bf%b9%ef%bc%8c%e7%a0%a5%e7%a0%ba%e5%a5%8b%e8%bf%9b%e7%bb%ad%e6%96%b0%e7%af%87","status":"publish","type":"post","link":"https:\/\/www.fjhxcpa.com\/?p=4764","title":{"rendered":"\u95fd\u4e1c\u65e7\u5730\u5bfb\u8db3\u8ff9\uff0c\u7825\u783a\u594b\u8fdb\u7eed\u65b0\u7bc7"},"content":{"rendered":"<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 2px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\">\u9001\u8d70\u516b\u6708\u7684\u9177\u6691\uff0c\u8fce\u6765\u4e86\u4e5d\u6708\u7684\u91d1\u79cb\u3002\u4e3a\u7f05\u6000\u9769\u547d\u5148\u70c8\u5149\u8f89\u4e8b\u8ff9\uff0c\u7ee7\u627f\u53d1\u626c\u9769\u547d\u4f20\u7edf\uff0c\u575a\u6301\u201c\u4e0d\u5fd8\u521d\u5fc3\uff0c\u7262\u8bb0\u4f7f\u547d\u201d\u7684\u7406\u60f3\u4fe1\u5ff5\uff0c\u534e\u5174\u515a\u5458\u53ca\u5165\u515a\u79ef\u6781\u5206\u5b50\u517124\u4eba\u9876\u7740\u4f3c\u706b\u7684\u9a84\u9633\uff0c\u7a7f\u8fc7\u91cd\u91cd\u7684\u9ad8\u5c71\uff0c\u8fdc\u8d74\u4e24\u767e\u591a\u516c\u91cc\u5916\u7684\u5b81\u5fb7\u5e02\u971e\u6d66\u53bf\u67cf\u6d0b\u4e61\uff0c\u524d\u6765\u53c2\u89c2\u9769\u547d\u65e7\u5730\uff0c\u91cd\u6e29\u9769\u547d\u5148\u70c8\u7684\u5ce5\u5d58\u5c81\u6708\uff0c\u5f18\u626c\u65b0\u65f6\u4ee3\u7231\u56fd\u4e3b\u4e49\u7cbe\u795e\u3002<\/span><\/p>\n<p style=\"line-height: 1.75em; 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padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; font-family: \u5fae\u8f6f\u96c5\u9ed1, &quot;Microsoft YaHei&quot;;\"><br \/><\/span><\/p>\n<p style=\"text-align:center\"><span style=\"margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; font-family: \u5fae\u8f6f\u96c5\u9ed1, &quot;Microsoft YaHei&quot;;\"><img fetchpriority=\"high\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049106562171.jpg\" title=\"16049106562171.jpg\" alt=\"16049106562171.jpg\" width=\"700\" height=\"357\"\/><\/span><\/p>\n<p><span style=\"margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; font-family: \u5fae\u8f6f\u96c5\u9ed1, &quot;Microsoft YaHei&quot;;\"><br \/><\/span><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"letter-spacing: 2px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\">\u5728\u5e84\u4e25\u8083\u7a46\u7684\u6c14\u6c1b\u4e2d\uff0c\u534e\u5174\u7684\u515a\u5458\u4eec\u5728\u5f53\u5730\u8bb2\u89e3\u5458\u7684\u4ecb\u7ecd\u4e0b\uff0c\u5148\u540e\u4e86\u89e3\u4e86\u95fd\u4e1c\u5730\u533a\u82cf\u7ef4\u57c3\u653f\u6743\u7684\u5efa\u7acb\u3001\u971e\u6d66\u4eba\u6c11\u957f\u8fbe\u6570\u5341\u5e74\u7684\u9769\u547d\u6597\u4e89\u53f2\u4ee5\u53ca\u95fd\u4e1c\u5730\u533a\u5de5\u519c\u6b66\u88c5\u529b\u91cf\u53d1\u5c55\u58ee\u5927\u7684\u56fe\u7247\u8d44\u6599\uff0c\u77bb\u4ef0\u4e86\u8bb0\u5f55\u5386\u53f2\u65f6\u523b\u7684\u73cd\u8d35\u9769\u547d\u6587\u7269\uff0c\u5b66\u4e60\u4e86\u5f53\u5730\u9769\u547d\u70c8\u58eb\u7684\u82f1\u52c7\u4e8b\u8ff9\u3002\u5c3d\u7ba1\u8eab\u5904\u548c\u5e73\u5e74\u4ee3\uff0c\u515a\u5458\u540c\u5fd7\u4eec\u4ecd\u88ab\u5f53\u5e74\u90a3\u6bb5\u56f0\u96be\u91cd\u91cd\u7684\u9769\u547d\u5386\u53f2\u6df1\u6df1\u6253\u52a8\u3002<\/span><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"color: rgb(113, 113, 113); letter-spacing: 2px; text-align: justify; font-family: \u5b8b\u4f53, SimSun; font-size: 16px; background-color: rgb(255, 255, 255);\"><br \/><\/span><\/p>\n<p style=\"text-align:center\"><span style=\"color: rgb(113, 113, 113); letter-spacing: 2px; text-align: justify; font-family: \u5b8b\u4f53, SimSun; font-size: 16px; background-color: rgb(255, 255, 255);\"><img decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049107434319.jpg\" title=\"16049107434319.jpg\" alt=\"16049107434319.jpg\" width=\"700\" height=\"333\"\/><\/span><\/p>\n<p><span style=\"color: rgb(113, 113, 113); letter-spacing: 2px; text-align: justify; font-family: \u5b8b\u4f53, SimSun; font-size: 16px; background-color: rgb(255, 255, 255);\"><br \/><\/span><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"letter-spacing: 2px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); color: rgb(63, 63, 63); 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line-height: 1.75em;\"><\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049108594712.jpg\" title=\"16049108594712.jpg\" alt=\"16049108594712.jpg\" width=\"700\" height=\"442\"\/><\/p>\n<p><\/p>\n<p style=\"margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><span style=\"letter-spacing: 2px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\">\u5927\u5bb6\u4e00\u8fb9\u8ba4\u771f\u5730\u89c2\u770b\u5c55\u89c8\u5ba4\u7684\u4e00\u4ef6\u4ef6\u70c8\u58eb\u9057\u7269\u4ee5\u53ca\u73cd\u8d35\u5386\u53f2\u8d44\u6599\u548c\u7167\u7247\uff0c\u4e00\u8fb9\u542c\u7740\u8bb2\u89e3\u5458\u5982\u6570\u5bb6\u73cd\u7684\u7ec6\u7ec6\u8bc9\u8bf4\u90a3\u4e00\u4ef6\u4ef6\u7269\u54c1\u3001\u4e00\u5f20\u5f20\u7167\u7247\u80cc\u540e\u90a3\u5145\u6ee1\u8840\u548c\u6cea\u7684\u5386\u53f2\uff0c\u611f\u53d7\u5f53\u5e74\u8bb8\u65fa\u3001\u6234\u70b3\u8f89\u7b49\u971e\u6d66\u8001\u4e00\u8f88\u5171\u4ea7\u515a\u4eba\u662f\u600e\u6837\u4e3a\u4e86\u7a77\u82e6\u767e\u59d3\u80fd\u591f\u7ffb\u8eab\u5f97\u89e3\u653e\uff0c\u5728\u90a3\u98ce\u8d77\u4e91\u6d8c\u7684\u5e74\u4ee3\uff0c\u575a\u6301\u4e09\u5e74\u591a\u7684\u6e38\u51fb\u6218\u4e89\uff0c\u524d\u8d74\u540e\u7ee7\u4e0e\u56fd\u6c11\u515a\u53cd\u52a8\u52bf\u529b\u8fdb\u884c\u575a\u51b3\u6597\u4e89\uff0c\u4e3a\u9769\u547d\u629b\u5934\u9885\u6d12\u70ed\u8840\u3002<\/span><\/p>\n<p style=\"margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><span style=\"letter-spacing: 2px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\">\u9633\u5149\u4e4b\u4e0b\uff0c\u5927\u5bb6\u80f8\u524d\u7684\u515a\u5fbd\u71a0\u71a0\u53d1\u5149\u3002<\/span><\/p>\n<p style=\"margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; text-indent: 0em; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><span style=\"margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; font-family: \u5b8b\u4f53, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><br \/><\/span><\/p>\n<p style=\"text-align:center\"><span style=\"margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; font-family: \u5b8b\u4f53, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049109489495.jpg\" title=\"16049109489495.jpg\" alt=\"16049109489495.jpg\" width=\"700\" height=\"333\"\/><\/span><\/p>\n<p style=\"margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; text-indent: 0em; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><span style=\"margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; font-family: \u5b8b\u4f53, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><br \/><\/span><\/p>\n<p style=\"margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); text-indent: 2em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><span style=\"letter-spacing: 2px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\">\u7ecf\u8fc7\u8fd9\u6b21\u7684\u53c2\u89c2\u5b66\u4e60\uff0c\u540c\u5fd7\u4eec\u5bf9\u515a\u7684\u5149\u8f89\u5386\u53f2\u548c\u9769\u547d\u7cbe\u795e\u6709\u4e86\u66f4\u591a\u7684\u8ba4\u8bc6\u548c\u4e86\u89e3\uff0c\u5927\u5bb6\u7eb7\u7eb7\u8868\u793a\uff0c\u5728\u65b0\u65f6\u4ee3\u4e0b\uff0c\u8981\u7ee7\u627f\u548c\u53d1\u626c\u9769\u547d\u5148\u70c8\u7684\u4f18\u826f\u54c1\u8d28\u548c\u5149\u8363\u4f20\u7edf\uff0c\u4e0d\u5fd8\u521d\u5fc3\uff0c\u7262\u8bb0\u4f7f\u547d\uff0c\u4ee5\u6c38\u4e0d\u61c8\u6020\u7684\u7cbe\u795e\u72b6\u6001\u548c\u4e00\u5f80\u65e0\u524d\u7684\u594b\u6597\u59ff\u6001\uff0c\u7acb\u8db3\u672c\u804c\uff0c\u624e\u5b9e\u5de5\u4f5c\uff0c\u4e3a\u793e\u4f1a\u4e3b\u4e49\u4e8b\u4e1a\u7684\u7f8e\u597d\u660e\u5929\u6dfb\u7816\u52a0\u74e6\u3002<\/span><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; font-family: \u5b8b\u4f53, SimSun; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><br \/><\/span><\/p>\n<p style=\"text-align:center\"><span style=\"color: rgb(113, 113, 113); letter-spacing: 2px; text-align: justify; background-color: rgb(255, 255, 255); font-size: 16px; font-family: \u5b8b\u4f53, SimSun;\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049109736104.jpg\" title=\"16049109736104.jpg\" alt=\"16049109736104.jpg\" width=\"700\" height=\"333\"\/><\/span><\/p>\n<p><\/p>\n<section>\n<section><\/section>\n<\/section>\n<p><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"color: rgb(113, 113, 113); letter-spacing: 2px; text-align: justify; font-size: 16px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun;\"><\/p>\n<p><\/span><\/p>\n<p style=\"line-height: 1.75em;\"><span style=\"color: rgb(113, 113, 113); 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