{"id":14972,"date":"2016-03-11T01:15:51","date_gmt":"2016-03-10T17:15:51","guid":{"rendered":"http:\/\/www.kenov.com\/?p=14972"},"modified":"2016-08-09T01:40:48","modified_gmt":"2016-08-08T17:40:48","slug":"%e5%be%8b%e5%b8%88%e4%ba%8b%e5%8a%a1%e6%89%80%e6%a0%b8%e5%ae%9a%e5%be%81%e6%94%b6%e4%b8%8b%e5%ba%94%e7%a8%8e%e6%89%80%e5%be%97%e7%8e%87%e6%8c%87%e4%bb%80","status":"publish","type":"post","link":"http:\/\/www.kenov.com\/?p=14972","title":{"rendered":"\u5f8b\u6240\u4e8b\u52a1\u6240\u7eb3\u7a0e\u53ca\u7b79\u5212\u95ee\u7b54\u7cfb\u5217\uff08\u5341\u4e8c\uff09\u5f8b\u5e08\u4e8b\u52a1\u6240\u6838\u5b9a\u5f81\u6536\u4e0b\u201c\u5e94\u7a0e\u6240\u5f97\u7387\u201d\u6307\u4ec0\u4e48\uff1f"},"content":{"rendered":"

\u5728\u6838\u5b9a\u5f81\u6536\u4e0b\uff0c\u5408\u4f19\u5f8b\u5e08\u5e94\u7eb3\u6240\u5f97\u7a0e\u989d\uff1d\uff08\u5f8b\u6240\u5e74\u5ea6\u6536\u5165\u603b\u989d\u00d7\u5e94\u7a0e\u6240\u5f97\u7387\u00d7\u5408\u4f19\u4eba\u5206\u914d\u6bd4\u4f8b\uff0d\u6295\u8d44\u8005\u8d39\u7528\u6807\u51c6\uff09\u00d7\u9002\u7528\u7a0e\u7387\uff0d\u901f\u7b97\u6263\u9664\u6570\u3002 \u4ece\u4e0a\u8ff0\u8ba1\u7b97\u516c\u5f0f\u53ef\u4ee5\u770b\u51fa\uff0c\u5728\u6838\u5b9a\u5f81\u6536\u4e0b\uff0c\u5bf9\u5408\u4f19\u5f8b\u5e08\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e94\u7eb3\u7a0e\u989d\u5f71\u54cd\u6700\u5927\u7684\u662f\u201c\u5e94\u7a0e\u6240\u5f97\u7387\u201d\u3002\u6838\u5b9a\u201c\u5e94\u7a0e\u6240\u5f97\u7387\u201d\uff0c\u662f\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\u91c7\u53d6\u6838\u5b9a\u5f81\u6536\u7684\u65b9\u5f0f\u4e4b\u4e00\uff1a<\/p>\n

    \n
  1. \u4f01\u4e1a\u4f9d\u7167\u56fd\u5bb6\u6709\u5173\u89c4\u5b9a\u5e94\u5f53\u8bbe\u7f6e\u4f46\u672a\u8bbe\u7f6e\u8d26\u7c3f\u7684\uff1b<\/li>\n
  2. \u4f01\u4e1a\u867d\u8bbe\u7f6e\u8d26\u8584\uff0c\u4f46\u8d26\u76ee\u6df7\u4e71\u6216\u8005\u6210\u672c\u8d44\u6599\u3001\u6536\u5165\u51ed\u8bc1\u3001\u8d39\u7528\u51ed\u8bc1\u6b8b\u7f3a\u4e0d\u5168\uff0c\u96be\u4ee5\u67e5\u8d26\u7684\uff1b<\/li>\n
  3. \u7eb3\u7a0e\u4eba\u53d1\u751f\u7eb3\u7a0e\u4e49\u52a1\uff0c\u672a\u6309\u7167\u89c4\u5b9a\u7684\u671f\u9650\u529e\u7406\u7eb3\u7a0e\u7533\u62a5\uff0c\u7ecf\u7a0e\u52a1\u673a\u5173\u8d23\u4ee4\u9650\u671f\u7533\u62a5\uff0c\u903e\u671f\u4ecd\u4e0d\u7533\u62a5\u7684\u3002<\/li>\n<\/ol>\n

    \u5bf9\u5f8b\u5e08\u4e8b\u52a1\u6240\u6765\u8bf4\uff0c\u5176\u201c\u5e94\u7a0e\u6240\u5f97\u7387\u201d\u7684\u89c4\u5b9a\u53d8\u8fc1\u5982\u4e0b\uff1a \u4e00\u3001\u8d22\u7a0e\u30142000\u301591\u53f7\u6587\u300a\u00a0\u8d22\u653f\u90e8 \u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u5370\u53d1\u300a\u5173\u4e8e\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u548c\u5408\u4f19\u4f01\u4e1a\u6295\u8d44\u8005\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u89c4\u5b9a\u300b\u7684\u901a\u77e5\u00a0\u300b\u89c4\u5b9a\uff0c\u201c\u5f8b\u5e08\u4e8b\u52a1\u6240\u9002\u7528\u7684\u5e94\u7a0e\u6240\u5f97\u7387\u572810%\uff5e30%\u4e4b\u95f4\u3002\u201d \u4e8c\u3001\u56fd\u7a0e\u53d1[2002]123\u53f7\u6587\uff0c\u89c4\u5b9a\u5f8b\u5e08\u4e8b\u52a1\u6240\u5e94\u7a0e\u6240\u5f97\u7387\u4e0d\u5f97\u4f4e\u4e8e25% \u56fd\u7a0e\u53d1[2002]123\u53f7 \u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u5f3a\u5316\u5f8b\u5e08\u4e8b\u52a1\u6240\u7b49\u4e2d\u4ecb\u673a\u6784\u6295\u8d44\u8005\u4e2a\u4eba\u6240\u5f97\u7a0e\u67e5\u8d26\u5f81\u6536\u7684\u901a\u77e5\uff0c\u7b2c\u4e09\u6761\u89c4\u5b9a\uff1a\u201c\u5bf9\u6309\u7167\u7a0e\u6536\u5f81\u7ba1\u6cd5\u7b2c35\u6761\u7684\u89c4\u5b9a\u786e\u5b9e\u65e0\u6cd5\u5b9e\u884c\u67e5\u8d26\u5f81\u6536\u7684\u5f8b\u5e08\u4e8b\u52a1\u6240\uff0c\u7ecf\u5730\u5e02\u7ea7\u5730\u65b9\u7a0e\u52a1\u5c40\u6279\u51c6\uff0c\u5e94\u6839\u636e\u300a\u8d22\u653f\u90e8 \u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u5370\u53d1\u3008\u5173\u4e8e\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u548c\u5408\u4f19\u4f01\u4e1a\u6295\u8d44\u8005\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u89c4\u5b9a\u3009\u7684\u901a\u77e5\u300b\uff08\u8d22\u7a0e\u30142000\u301591\u53f7\uff09\u4e2d\u786e\u5b9a\u7684\u5e94\u7a0e\u6240\u5f97\u7387\u6765\u6838\u5b9a\u5176\u5e94\u7eb3\u7a0e\u989d\u3002\u5404\u5730\u8981\u6839\u636e\u5176\u96c7\u5458\u4eba\u6570\u3001\u8425\u4e1a\u89c4\u6a21\u7b49\u60c5\u51b5\u6838\u5b9a\u5176\u8425\u4e1a\u989d\uff0c\u5e76\u6839\u636e\u5f53\u5730\u540c\u884c\u4e1a\u7684\u76c8\u5229\u6c34\u5e73\u4ece\u9ad8\u6838\u5b9a\u5176\u5e94\u7a0e\u6240\u5f97\u7387\uff0c\u5e94\u7a0e\u6240\u5f97\u7387\u4e0d\u5f97\u4f4e\u4e8e25%\u3002\u201d \u4e09\u3001\u56fd\u7a0e\u30142016\u30155\u53f7\u6587\uff0c\u53d6\u6d88\u4e86\u5f8b\u6240\u5e94\u7a0e\u6240\u5f97\u7387\u4e0d\u5f97\u4f4e\u4e8e25%\u7684\u5f3a\u5236\u89c4\u5b9a\u3002 \u56fd\u7a0e\u30142016\u30155\u53f7\u300a\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e3\u9879\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e8b\u9879\u53d6\u6d88\u5ba1\u6279\u5b9e\u65bd\u540e\u7eed\u7ba1\u7406\u7684\u516c\u544a\u300b\u7b2c\u4e09\u6761\uff0c\u5173\u4e8e\u201c\u53d6\u6d88\u5bf9\u5f8b\u5e08\u4e8b\u52a1\u6240\u5f81\u6536\u65b9\u5f0f\u7684\u6838\u51c6\u201d\u7684\u540e\u7eed\u7ba1\u7406\uff1a\u00a0\u201c\u300a\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u5f3a\u5316\u5f8b\u5e08\u4e8b\u52a1\u6240\u7b49\u4e2d\u4ecb\u673a\u6784\u6295\u8d44\u8005\u4e2a\u4eba\u6240\u5f97\u7a0e\u67e5\u8d26\u5f81\u6536\u7684\u901a\u77e5\u300b\uff08\u56fd\u7a0e\u53d1\u30142002\u3015123\u53f7\uff09\u7b2c\u4e09\u6761\u5e9f\u6b62\u540e\uff0c\u7edf\u4e00\u6309\u7167\u300a\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u7a0e\u6536\u5f81\u6536\u7ba1\u7406\u6cd5\u300b\u53ca\u5176\u5b9e\u65bd\u7ec6\u5219\u3001\u300a\u8d22\u653f\u90e8 \u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u5173\u4e8e\u5370\u53d1\u3008\u5173\u4e8e\u4e2a\u4eba\u72ec\u8d44\u4f01\u4e1a\u548c\u5408\u4f19\u4f01\u4e1a\u6295\u8d44\u8005\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u89c4\u5b9a\u3009\u7684\u901a\u77e5\u300b\uff08\u8d22\u7a0e\u30142000\u301591\u53f7\uff09\u7b49\u76f8\u5173\u89c4\u5b9a\u5b9e\u65bd\u540e\u7eed\u7ba1\u7406\u3002\u201d<\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    \u5728\u6838\u5b9a\u5f81\u6536\u4e0b\uff0c\u5408\u4f19\u5f8b\u5e08\u5e94\u7eb3\u6240\u5f97\u7a0e\u989d\uff1d\uff08\u5f8b\u6240\u5e74\u5ea6\u6536\u5165\u603b\u989d\u00d7\u5e94\u7a0e\u6240\u5f97\u7387\u00d7\u5408\u4f19\u4eba\u5206\u914d\u6bd4\u4f8b\uff0d\u6295\u8d44\u8005\u8d39\u7528\u6807\u51c6\uff09\u00d7\u9002\u7528\u7a0e\u7387\uff0d\u901f\u7b97\u6263\u9664 […]<\/p>\n","protected":false},"author":1,"featured_media":14377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,85],"tags":[27,88],"class_list":["post-14972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-research","category-tax_planning-research","tag-27","tag-88"],"_links":{"self":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts\/14972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14972"}],"version-history":[{"count":2,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts\/14972\/revisions"}],"predecessor-version":[{"id":14992,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/posts\/14972\/revisions\/14992"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=\/wp\/v2\/media\/14377"}],"wp:attachment":[{"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14972"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.kenov.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}