{"id":4767,"date":"2019-08-11T17:30:40","date_gmt":"2019-08-11T17:30:40","guid":{"rendered":""},"modified":"2026-07-28T15:13:30","modified_gmt":"2026-07-28T07:13:30","slug":"%e8%b8%8f%e7%9d%80%e9%9d%a9%e5%91%bd%e5%85%88%e7%83%88%e9%b2%9c%e8%a1%80%e5%89%8d%e8%bf%9b-%e8%ae%b0%e5%8d%8e%e5%85%b4%e5%85%9a%e6%94%af%e9%83%a8%e5%85%9a%e6%97%a5%e6%b4%bb%e5%8a%a8","status":"publish","type":"post","link":"https:\/\/www.fjhxcpa.com\/?p=4767","title":{"rendered":"\u8e0f\u7740\u9769\u547d\u5148\u70c8\u9c9c\u8840\u524d\u8fdb\u2014\u2014\u8bb0\u534e\u5174\u515a\u652f\u90e8\u515a\u65e5\u6d3b\u52a8"},"content":{"rendered":"<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\">2019\u5e748\u67084\u65e5\u8fd9\u5929\u6668\u5149\u71b9\u5fae\u4e4b\u65f6\uff0c\u534e\u5174\u6240\u591a\u4f4d\u5148\u8fdb\u515a\u5458\u540c\u5fd7\u4e00\u540c\u8e0f\u4e0a\u5954\u8d74\u957f\u6c40\uff0d\u745e\u91d1\uff0d\u53e4\u7530\u4e3a\u671f\u4e09\u5929\u7684\u7ea2\u8272\u4e4b\u65c5\u3002<\/span><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\"><br \/><\/span><\/p>\n<p style=\"text-align: center; line-height: 1.75em;\"><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong>\u7b2c\u4e00\u7ad9\uff1a\u957f\u6c40<\/strong><\/span><\/p>\n<p style=\"line-height: 1.75em;\"><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><br \/><\/strong><\/span><\/p>\n<p style=\"text-align:center\"><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><img fetchpriority=\"high\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049131013399.jpg\" title=\"16049131013399.jpg\" alt=\"16049131013399.jpg\" width=\"700\" height=\"392\"\/><\/strong><\/span><\/p>\n<p><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><br \/><\/strong><\/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: left; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\">\u957f\u6c40\u7d20\u6709\u201c\u7ea2\u8272\u5c0f\u4e0a\u6d77\u201d\u7f8e\u8a89\uff0c\u5728\u8fd9\u7247\u7ea2\u8272\u571f\u5730\u4e0a\uff0c\u53ef\u6b4c\u53ef\u6ce3\u7684\u9769\u547d\u4e8b\u8ff9\uff0c\u94ee\u94ee\u94c1\u9aa8\u7684\u9769\u547d\u5148\u70c8\uff0c\u4e0d\u80dc\u679a\u4e3e\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: left; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;\"><\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049131971629.jpg\" title=\"16049131971629.jpg\" width=\"700\" height=\"344\" alt=\"16049131971629.jpg\"\/><\/p>\n<p><\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049131981741.jpg\" title=\"16049131981741.jpg\" width=\"700\" height=\"388\" alt=\"16049131981741.jpg\"\/><\/p>\n<p><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\">\u77bf\u79cb\u767d\u540c\u5fd7\uff0c\u56fd\u6c11\u515a\u5bf9\u5176\u6570\u6b21\u62db\u964d\u65e0\u679c\u540e\uff0c\u4e0b\u8fbe\u4e86\u67aa\u51b3\u5bc6\u7535\u3002\u4e34\u5211\u524d\u4ed6\u8bf4\u201c\u6211\u4e0d\u80fd\u8dea\u7740\u6b7b\u201d\uff0c\u4fbf\u81ea\u5bfb\u4e86\u98ce\u6c34\u5b9d\u5730\u5e2d\u5730\u800c\u5750\uff0c\u9ad8\u5531\u7740\u56fd\u9645\u6b4c\uff0c\u5728\u523d\u5b50\u624b\u7684\u67aa\u58f0\u4e2d\u82f1\u52c7\u5c31\u4e49\uff0c\u5b9e\u73b0\u4e3a\u515a\u548c\u4eba\u6c11\u97a0\u8eac\u5c3d\u7601\uff0c\u6b7b\u800c\u540e\u5df2\u7684\u5e84\u4e25\u8a93\u8a00\u3002\u77bf\u79cb\u767d\u540c\u5fd7\u5728\u4e34\u5211\u524d\u6700\u540e\u4e00\u5f20\u9057\u7167\uff0c\u5b89\u8be6\u4ece\u5bb9\uff0c\u4e00\u5982\u5f80\u6614\u3002<\/span><\/p>\n<p><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\">\u5e74\u4ec536\u5c81\u7684\u77bf\u79cb\u767d\u540c\u5fd7\u58ee\u70c8\u727a\u7272\uff0c\u4f46\u7559\u7ed9\u5343\u5343\u4e07\u4e07\u5171\u4ea7\u515a\u4eba\u4e5d\u6b7b\u4e0d\u6094\uff0c\u77e2\u5fd7\u4e0d\u6e1d\u7684\u5927\u65e0\u754f\u7cbe\u795e\u5374\u4e16\u4ee3\u4f20\u627f\u3002<\/span><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\">\u6587\u8c6a\u9c81\u8fc5\u89c6\u5176\u4e3a\u4eba\u751f\u77e5\u5df1\uff0c\u662f\u9c81\u8fc5\u7b14\u4e0b\u9876\u5929\u7acb\u5730\u7684\u201c\u5927\u201d\u4eba\u3002<\/span><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\"><br \/><\/span><\/p>\n<p style=\"line-height: 1.75em; text-indent: 0em;\"><\/p>\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049132973811.jpg\" title=\"16049132973811.jpg\" width=\"700\" height=\"380\" alt=\"16049132973811.jpg\"\/><\/p>\n<p><\/p>\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049132986224.jpg\" title=\"16049132986224.jpg\" width=\"700\" height=\"375\" alt=\"16049132986224.jpg\"\/><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\"><br \/><\/span><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\">\u4eba\u6c11\u662f\u5386\u53f2\u7684\u521b\u9020\u8005\uff0c\u9752\u53f2\u7559\u540d\u7684\u9769\u547d\u5148\u70c8\u94ed\u523b\u4e8e\u5fc3\uff0c\u4f46\u8fd8\u6709\u4e0d\u8ba1\u5176\u6570\u7684\u7528\u8840\u6cea\u7b51\u8d77\u65b0\u7684\u957f\u57ce\u7684\u65e0\u540d\u82f1\u96c4\u540c\u6837\u5e94\u6d41\u82b3\u767e\u4e16\u3002<\/span><\/p>\n<p style=\"line-height: 1.75em; text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\"><br \/><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong>\u7b2c\u4e8c\u7ad9\uff1a\u745e\u91d1<\/strong><\/span><\/p>\n<p><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><br \/><\/strong><\/span><\/p>\n<p style=\"text-align:center\"><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049134035062.jpg\" title=\"16049134035062.jpg\" alt=\"16049134035062.jpg\" width=\"700\" height=\"396\"\/><\/strong><\/span><\/p>\n<p><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><br \/><\/strong><\/span><\/p>\n<p style=\"text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-family: \u5b8b\u4f53, SimSun; font-size: 16px; color: rgb(63, 63, 63);\">\u745e\u91d1\u53f6\u576a\u9769\u547d\u57fa\u5730\uff0c\u5b50\u5f39\u578b\u7684\u7ea2\u519b\u70c8\u58eb\u7eaa\u5ff5\u5854\uff0c\u5efa\u9020\u521d\u8877\u5c31\u662f\u4e3a\u4e86\u7eaa\u5ff5\u629b\u5934\u9885\u6d12\u70ed\u8840\u7684\u65e0\u540d\u82f1\u96c4\u4eec\u3002<\/span><\/p>\n<p><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><br \/><\/strong><\/span><\/p>\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049134792055.jpg\" title=\"16049134792055.jpg\" alt=\"16049134792055.jpg\" width=\"700\" height=\"375\"\/><\/p>\n<p><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-size: 16px; color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\">\u53f6\u576a\u6751\u91cc\u5bb6\u5bb6\u6709\u7ea2\u519b\uff0c\u6237\u6237\u57cb\u5fe0\u9aa8\uff0c\u5728\u7eaa\u5ff5\u5854\u524d\u8d6b\u7136\u201c\u8e0f\u7740\u5148\u70c8\u9c9c\u8840\u524d\u8fdb\u201d\u516b\u4e2a\u5927\u5b57\uff0c\u6b63\u662f\u4ed6\u4eec\u524d\u8d74\u540e\u7ee7\u4e3a\u9769\u547d\u629b\u5934\u9885\u6d12\u70ed\u8840\u7684\u771f\u5b9e\u5199\u7167\uff0c\u4e5f\u65f6\u523b\u63d0\u9192\u7740\u548c\u5e73\u5e74\u4ee3\u91cc\u5171\u4ea7\u515a\u4eba\u4eec\u8981\u4e0d\u65ad\u5faa\u7740\u5148\u70c8\u8db3\u8ff9\uff0c\u4e0d\u5fd8\u521d\u5fc3\uff0c\u7262\u8bb0\u4f7f\u547d\uff0c\u594b\u52c7\u4e89\u5148\uff0c\u52c7\u5f80\u76f4\u524d\u3002<\/span><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-size: 16px; color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\"><br \/><\/span><\/p>\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049135514143.jpg\" title=\"16049135514143.jpg\" width=\"700\" height=\"383\" alt=\"16049135514143.jpg\"\/><\/p>\n<p><\/p>\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049135529667.jpg\" title=\"16049135529667.jpg\" width=\"700\" height=\"414\" alt=\"16049135529667.jpg\"\/><\/p>\n<p style=\"line-height: 1.75em;\"><\/p>\n<p style=\"text-align: center;\"><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong>\u7b2c\u4e09\u7ad9\uff1a\u53e4\u7530<\/strong><\/span><\/p>\n<p><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><br \/><\/strong><\/span><\/p>\n<p style=\"text-align:center\"><span style=\"color: rgb(0, 0, 0); font-family: \u5b8b\u4f53, SimSun; font-size: 18px;\"><strong><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049136426284.jpg\" title=\"16049136426284.jpg\" alt=\"16049136426284.jpg\" width=\"700\" height=\"375\"\/><\/strong><\/span><\/p>\n<p><\/p>\n<p style=\"text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-size: 16px; color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\">\u7eb8\u4e0a\u5f97\u6765\u7ec8\u89c9\u6d45\uff0c\u7edd\u77e5\u6b64\u4e8b\u8981\u8eac\u884c\u3002\u524d\u4e24\u65e5\u5bfb\u8bbf\u9769\u547d\u6839\u636e\u5730\u65e7\u5740\u5e26\u6765\u7684\u662f\u601d\u60f3\u4e0a\u7684\u9707\u64bc\uff0c\u6700\u540e\u4e00\u65e5\u4f53\u9a8c\u7ea2\u519b\u751f\u6d3b\u5219\u662f\u5fc3\u7075\u4e0a\u7684\u5171\u9e23\u3002<\/span><\/p>\n<p style=\"text-indent: 2em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-size: 16px; color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\"><br \/><\/span><\/p>\n<p style=\"text-indent: 0em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-size: 16px; color: rgb(63, 63, 63); font-family: \u5b8b\u4f53, SimSun;\"><\/span><\/p>\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049136975147.jpg\" title=\"16049136975147.jpg\" width=\"700\" height=\"361\" alt=\"16049136975147.jpg\"\/><\/p>\n<p><\/p>\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/html\/upload\/images\/202011\/16049136998152.jpg\" title=\"16049136998152.jpg\" width=\"700\" height=\"426\" alt=\"16049136998152.jpg\"\/><\/p>\n<p><\/p>\n<p style=\"text-indent: 2em; line-height: 1.75em;\"><span style=\"letter-spacing: 0.544px; text-indent: 34px; background-color: rgb(255, 255, 255); font-size: 16px; color: rgb(63, 63, 63); 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