{"id":10037,"date":"2025-11-28T15:05:17","date_gmt":"2025-11-28T15:05:17","guid":{"rendered":"https:\/\/asy9.webcozumleri.com\/insights\/tax-consequences-closing-turkish-company-zh-hans\/"},"modified":"2026-05-21T14:48:11","modified_gmt":"2026-05-21T14:48:11","slug":"tax-consequences-closing-turkish-company-zh-hans","status":"publish","type":"insight","link":"https:\/\/asy9.webcozumleri.com\/zh-hans\/insights\/tax-consequences-closing-turkish-company-zh-hans\/","title":{"rendered":"\u5f53\u6e05\u7b97\u6210\u4e3a\u7a0e\u52a1\u95ee\u9898\uff1a\u5173\u95ed\u571f\u8033\u5176\u516c\u53f8\u7684\u7a0e\u52a1\u540e\u679c"},"content":{"rendered":"<h2><strong>I. \u5f15\u8a00<\/strong><\/h2>\n<p>\u672c\u6587\u56f4\u7ed5\u201ctax consequences closing Turkish company\u201d\u8bf4\u660e\u5173\u95ed\u571f\u8033\u5176\u516c\u53f8\u65f6\u7684\u7a0e\u52a1\u540e\u679c\u3001\u5206\u914d\u5b89\u6392\u548c\u8d44\u91d1\u6c47\u51fa\u8282\u594f\u3002\u5f53\u5916\u56fd\u80a1\u4e1c\u51b3\u5b9a\u5173\u95ed\u571f\u8033\u5176\u516c\u53f8\u65f6\uff0c\u8ba8\u8bba\u5f80\u5f80\u59cb\u4e8e\u516c\u53f8\u6cd5\uff1a\u901a\u8fc7\u89e3\u6563\u516c\u53f8\u51b3\u8bae\u3001\u4efb\u547d\u6e05\u7b97\u4eba\uff0c\u5b9e\u4f53\u6b63\u5f0f\u8fdb\u5165\u6e05\u7b97\u3002\u5bf9\u4e8e\u6709\u507f\u4ed8\u80fd\u529b\u7684\u516c\u53f8\u800c\u8a00\uff0c\u8fd9\u4e9b\u90fd\u662f\u6709\u610f\u8bc6\u7684\u6218\u7565\u9009\u62e9\u3002\u8d77\u521d\u4e0d\u90a3\u4e48\u663e\u773c\u7684\u662f\u5173\u95ed\u571f\u8033\u5176\u516c\u53f8\u7684\u7a0e\u52a1\u540e\u679c\uff0c\u56e0\u4e3a\u6e05\u7b97\u7684\u771f\u5b9e\u5f71\u54cd\u5f80\u5f80\u7531\u7a0e\u52a1\u51b3\u5b9a\uff1a\u6e05\u7b97\u671f\u95f4\u7684\u5229\u6da6\u548c\u4e8f\u635f\u5982\u4f55\u5904\u7406\u3001\u5206\u914d\u5982\u4f55\u5b9a\u6027\uff0c\u4ee5\u53ca\u8d44\u91d1\u8f6c\u51fa\u571f\u8033\u5176\u4e4b\u524d\u5fc5\u987b\u5b8c\u6210\u54ea\u4e9b\u4e8b\u9879\u3002<\/p>\n<p>\u56f4\u7ed5\u201c<strong>tax 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href=\"https:\/\/asy9.webcozumleri.com\/company-liquidation-in-turkey-foreign-shareholder\/\">\u5916\u56fd\u80a1\u4e1c\u5728\u571f\u8033\u5176\u8fdb\u884c\u516c\u53f8\u6e05\u7b97<\/a>\u7684\u5355\u72ec\u5206\u6790\u4e2d\u8bf4\u660e\u3002\u5728\u6b64\u80cc\u666f\u57fa\u7840\u4e0a\uff0c\u672c\u6587\u805a\u7126\u7a0e\u52a1\u7ef4\u5ea6\uff1a\u4ece\u571f\u8033\u5176\u7a0e\u52a1\u89d2\u5ea6\u5982\u4f55\u770b\u5f85\u6e05\u7b97\u3001\u5b9e\u8df5\u4e2d\u54ea\u4e9b\u95ee\u9898\u901a\u5e38\u8f83\u4e3a\u654f\u611f\uff0c\u4ee5\u53ca\u5916\u56fd\u80a1\u4e1c\u5728\u89c4\u5212\u9000\u51fa\u65f6\u5e94\u7279\u522b\u5173\u6ce8\u54ea\u4e9b\u4e8b\u9879\u3002<\/p>\n<h2><strong>II. \u5904\u4e8e\u6e05\u7b97\u4e2d\u516c\u53f8\u7684\u7a0e\u52a1\u5730\u4f4d<\/strong><\/h2>\n<h3>2.1. \u6e05\u7b97\u4e0e\u516c\u53f8\u7684\u7a0e\u52a1\u8eab\u4efd<\/h3>\n<p>\u4f7f\u516c\u53f8\u8fdb\u5165\u6e05\u7b97\uff0c\u5e76\u4e0d\u4f1a\u5173\u95ed\u5176\u7a0e\u52a1\u4e49\u52a1\u3002<a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">\u6839\u636e\u7b2c5520\u53f7\u4f01\u4e1a\u7a0e\u6cd5<\/a>\u7b2c17\u6761\uff0c\u4e00\u65e6\u516c\u53f8\u8fdb\u5165\u6e05\u7b97\uff0c\u666e\u901a\u4f1a\u8ba1\u671f\u95f4\u5373\u7531\u201c\u6e05\u7b97\u671f\u95f4\u201d\u53d6\u4ee3\uff0c\u516c\u53f8\u5728\u6e05\u7b97\u5b8c\u6210\u5e76\u6ce8\u9500\u767b\u8bb0\u4e4b\u524d\uff0c\u7ee7\u7eed\u88ab\u89c6\u4e3a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u3002\u5728\u6b64\u671f\u95f4\uff0c\u516c\u53f8\u5728\u5f88\u5927\u7a0b\u5ea6\u4e0a\u4ecd\u50cf\u7ecf\u8425\u4e2d\u7684\u516c\u53f8\u4e00\u6837\uff0c\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\u4ee5\u53ca\u5728\u76f8\u5173\u60c5\u51b5\u4e0b\u7684\u9884\u63d0\u7a0e\u548c\u5176\u4ed6\u7a0e\u79cd\u3002<\/p>\n<p>\u56e0\u6b64\uff0c\u4ece\u6280\u672f\u89d2\u5ea6\u770b\uff0c\u6e05\u7b97\u5e76\u975e\u514d\u7a0e\u7684\u6536\u5c3e\uff0c\u800c\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u7a0e\u52a1\u9636\u6bb5\u3002\u516c\u53f8\u5fc5\u987b\u7ee7\u7eed\u59a5\u5584\u8bb0\u8d26\uff0c\u5728\u5fc5\u8981\u65f6\u5f00\u5177\u53d1\u7968\uff0c\u5e76\u63d0\u4ea4\u6240\u6709\u6240\u9700\u7533\u62a5\u3002\u6e05\u7b97\u671f\u95f4\u5b9e\u73b0\u7684\u5229\u6da6\uff0c\u4f8b\u5982\u901a\u8fc7\u51fa\u552e\u8d44\u4ea7\u6216\u6536\u56de\u5e94\u6536\u6b3e\u6240\u53d6\u5f97\u7684\u5229\u6da6\uff0c\u5c06\u8ba1\u5165\u6e05\u7b97\u5229\u6da6\u7684\u8ba1\u7b97\u5e76\u4f5c\u4e3a\u4f01\u4e1a\u6240\u5f97\u5f81\u7a0e\u3002\u516c\u53f8\u505c\u6b62\u666e\u901a\u4e1a\u52a1\u8fd9\u4e00\u4e8b\u5b9e\uff0c\u5e76\u4e0d\u59a8\u788d\u65b0\u7684\u7a0e\u52a1\u8d1f\u503a\u3001\u6838\u5b9a\u3001\u7f5a\u6b3e\u6216\u5229\u606f\u4ea7\u751f\uff0c\u800c\u8fd9\u4e9b\u90fd\u5c06\u6210\u4e3a\u6e05\u7b97\u4eba\u5fc5\u987b\u7ba1\u7406\u7684\u6e05\u7b97\u8d26\u76ee\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<p>\u5982\u679c\u6e05\u7b97\u8de8\u8d8a\u4e00\u4e2a\u4ee5\u4e0a\u65e5\u5386\u5e74\u5ea6\uff0c\u6bcf\u4e00\u5e74\uff08\u6216\u4e0d\u8db3\u4e00\u5e74\u7684\u90e8\u5206\uff09\u5728\u7a0e\u52a1\u4e0a\u5747\u88ab\u89c6\u4e3a\u72ec\u7acb\u6e05\u7b97\u671f\u95f4\u3002\u5982\u679c\u6e05\u7b97\u7684\u6574\u4f53\u7ed3\u679c\u4e3a\u4e8f\u635f\uff0c\u7b2c17\u6761\u5141\u8bb8\u66f4\u6b63\u524d\u671f\uff0c\u4ee5\u4fbf\u9000\u8fd8\u8fd9\u4e9b\u671f\u95f4\u591a\u7f34\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u6362\u8a00\u4e4b\uff0c\u7a0e\u5236\u540c\u65f6\u5173\u6ce8\u4e2d\u671f\u7ed3\u679c\u548c\u6e05\u7b97\u7684\u6700\u7ec8\u7ed3\u679c\u3002<\/p>\n<p>\u5bf9\u4e8e\u5916\u56fd\u80a1\u4e1c\u800c\u8a00\uff0c\u5b9e\u8df5\u4fe1\u606f\u5f88\u76f4\u63a5\uff1a\u6e05\u7b97\u5e76\u4e0d\u610f\u5473\u7740\u7a0e\u52a1\u4f1a\u6084\u7136\u9000\u5c45\u80cc\u666f\u3002\u76f4\u5230\u516c\u53f8\u5728\u7a0e\u52a1\u5c42\u9762\u5b8c\u5168\u5173\u95ed\u4e4b\u524d\uff0c\u5b83\u4ecd\u53ef\u80fd\u4ea7\u751f\u65b0\u7684\u4e49\u52a1\u548c\u5408\u89c4\u5de5\u4f5c\uff0c\u800c\u8fd9\u4e9b\u4e8b\u9879\u5fc5\u987b\u5728\u6700\u7ec8\u5206\u914d\u4efb\u4f55\u4ef7\u503c\u4e4b\u524d\u89e3\u51b3\u3002<\/p>\n<h3>2.2. \u5173\u95ed\u571f\u8033\u5176\u516c\u53f8\u7684\u4e24\u5c42\u7a0e\u52a1\u540e\u679c\uff1a\u516c\u53f8\u5c42\u9762\u4e0e\u80a1\u4e1c\u5c42\u9762<\/h3>\n<p>\u5728\u8fd9\u4e00\u6846\u67b6\u4e0b\uff0c\u533a\u5206\u4e24\u5c42\u7a0e\u52a1\u5f88\u6709\u5e2e\u52a9\u3002<\/p>\n<p>\u7b2c\u4e00\u5c42\u662f\u516c\u53f8\u5728\u6e05\u7b97\u671f\u95f4\u81ea\u8eab\u7684\u7a0e\u52a1\u5730\u4f4d\u3002\u4f01\u4e1a\u7a0e\u89c4\u5219\u7ee7\u7eed\u9002\u7528\u4e8e\u516c\u53f8\u6e05\u76d8\u8fc7\u7a0b\u4e2d\u5b9e\u73b0\u7684\u5229\u6da6\u548c\u4e8f\u635f\uff0c\u5176\u4f9d\u636e\u662f\u4f01\u4e1a\u7a0e\u6cd5\u7b2c17\u6761\u4e2d\u7684\u6e05\u7b97\u5229\u6da6\u6982\u5ff5\u3002\u589e\u503c\u7a0e\uff0c\u4ee5\u53ca\u5728\u9002\u7528\u60c5\u51b5\u4e0b\u7684\u5370\u82b1\u7a0e\u6216\u5176\u4ed6\u4ea4\u6613\u7a0e\uff0c\u4ecd\u9002\u7528\u4e8e\u8be5\u671f\u95f4\u53d1\u751f\u7684\u4f9b\u5e94\u548c\u7b7e\u53d1\u7684\u6587\u4ef6\u3002\u8fd9\u4e9b\u95ee\u9898\u5728\u516c\u53f8\u5c42\u9762\u5904\u7406\uff0c\u5e76\u53cd\u6620\u5728\u4e2d\u671f\u548c\u6700\u7ec8\u6e05\u7b97\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u3002<\/p>\n<p>\u7b2c\u4e8c\u5c42\u6d89\u53ca\u4ef7\u503c\u6700\u7ec8\u8fd4\u8fd8\u7ed9\u80a1\u4e1c\u65f6\u53d1\u751f\u7684\u540e\u679c\u3002\u5728\u8fd9\u91cc\uff0c\u571f\u8033\u5176\u5b9e\u8df5\u5bf9\u5b9e\u7f34\u8d44\u672c\u8fd4\u8fd8\u4e0e\u8d85\u8fc7\u8be5\u91d1\u989d\u7684\u5206\u914d\u4f5c\u51fa\u91cd\u8981\u533a\u5206\u3002\u7b80\u800c\u8a00\u4e4b\uff0c\u8fd4\u8fd8\u8d44\u672c\u4e0d\u88ab\u89c6\u4e3a\u5229\u6da6\u5206\u914d\uff0c\u800c\u8d85\u989d\u90e8\u5206\u88ab\u89c6\u4e3a\u6e05\u7b97\u5269\u4f59\u3002\u5bf9\u4e8e\u975e\u5c45\u6c11\u80a1\u4e1c\uff0c\u8be5\u5269\u4f59\u901a\u5e38\u88ab\u89c6\u4e3a\u80a1\u606f\u6027\u8d28\u6536\u5165\uff0c\u5e76\u53ef\u80fd\u6839\u636e\u7b2c193\u53f7\u6240\u5f97\u7a0e\u6cd5\u7b2c94\/6-b\u6761\uff0c\u6309\u5206\u914d\u65f6\u6709\u6548\u7684\u80a1\u606f\u7a0e\u7387\u7f34\u7eb3\u9884\u63d0\u7a0e\uff0c\u8fd1\u671f\u603b\u7edf\u51b3\u5b9a\u540e\u76ee\u524d\u4e3a15%\uff0c\u4f46\u53ef\u9002\u7528\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u9879\u4e0b\u7684\u4efb\u4f55\u51cf\u514d\u3002<\/p>\n<p>\u8d44\u672c\u4e0e\u5269\u4f59\u4e4b\u95f4\u7684\u533a\u5206\u5e76\u975e\u4ec5\u5177\u7406\u8bba\u610f\u4e49\u3002\u5b83\u51b3\u5b9a\u80a1\u4e1c\u5728\u6e05\u7b97\u7ed3\u675f\u65f6\u5b9e\u9645\u6536\u5230\u7684\u91d1\u989d\u662f\u5426\u4ee5\u53ca\u5728\u591a\u5927\u7a0b\u5ea6\u4e0a\u9002\u7528\u9884\u63d0\u7a0e\uff0c\u4e5f\u5851\u9020\u94f6\u884c\u548c\u7a0e\u52a1\u673a\u5173\u5bf9\u8fd9\u4e9b\u8d44\u91d1\u8de8\u5883\u8f6c\u79fb\u7684\u770b\u6cd5\u3002\u6b63\u786e\u5904\u7406\u8fd9\u4e00\u95ee\u9898\uff0c\u9700\u8981\u6e05\u6670\u7684\u6700\u7ec8\u8d44\u4ea7\u8d1f\u503a\u8868\uff0c\u4ee5\u53ca\u516c\u53f8\u3001\u7a0e\u52a1\u548c\u94f6\u884c\u6587\u4ef6\u4e4b\u95f4\u4e00\u81f4\u7684\u53d9\u8ff0\u3002<\/p>\n<h2><strong>III. \u5411\u80a1\u4e1c\u4f5c\u51fa\u7684\u6e05\u7b97\u5206\u914d<\/strong><\/h2>\n<h3>3.1. \u8d44\u672c\u8fd4\u8fd8\u4e0e\u6e05\u7b97\u5269\u4f59<\/h3>\n<p>\u503a\u6743\u4eba\u548c\u7a0e\u6b3e\u6e05\u507f\u540e\uff0c\u516c\u53f8\u5269\u4f59\u7684\u4e00\u5207\u5f52\u80a1\u4e1c\u6240\u6709\u3002\u6839\u636e\u571f\u8033\u5176\u5546\u6cd5\u5178\uff0c\u5b9e\u7f34\u80a1\u672c\u9996\u5148\u8fd4\u8fd8\uff1b\u53ea\u6709\u5728\u5b58\u5728\u4f59\u989d\u7684\u60c5\u51b5\u4e0b\uff0c\u8be5\u4f59\u989d\u624d\u88ab\u89c6\u4e3a\u5269\u4f59\u5e76\u4f5c\u4e3a\u5229\u6da6\u5206\u914d\u3002\u5728\u7a0e\u52a1\u4e0a\uff0c\u8fd9\u4e00\u533a\u5206\u81f3\u5173\u91cd\u8981\u3002\u4e0e\u80a1\u4e1c\u5b9e\u7f34\u8d44\u672c\u76f8\u5bf9\u5e94\u7684\u90e8\u5206\u5c5e\u4e8e\u8d44\u672c\u8fd4\u8fd8\uff0c\u4e0d\u88ab\u89c6\u4e3a\u5e94\u7a0e\u6536\u5165\u3002\u8d85\u8fc7\u8d44\u672c\u7684\u90e8\u5206\u5219\u4e3a\u6e05\u7b97\u5269\u4f59\uff0c\u539f\u5219\u4e0a\u6309\u80a1\u606f\u5904\u7406\u3002<\/p>\n<p>\u5728\u7b80\u5355\u60c5\u5f62\u4e0b\uff0c\u8fd9\u4e00\u70b9\u5f88\u5bb9\u6613\u8bc6\u522b\u3002\u5728\u5b9e\u8df5\u4e2d\uff0c\u591a\u5e74\u7684\u589e\u8d44\u3001\u5b9e\u7269\u51fa\u8d44\u3001\u7559\u5b58\u6536\u76ca\u3001\u4e8f\u635f\u548c\u51c6\u5907\u91d1\u53d8\u52a8\uff0c\u53ef\u80fd\u4f7f\u56fe\u666f\u4e0d\u90a3\u4e48\u6e05\u6670\u3002\u56e0\u6b64\uff0c\u5728\u4f5c\u51fa\u4efb\u4f55\u4ed8\u6b3e\u4e4b\u524d\uff0c\u6700\u7ec8\u6e05\u7b97\u8d44\u4ea7\u8d1f\u503a\u8868\u5e94\u4ee5\u80fd\u591f\u5411\u7a0e\u52a1\u673a\u5173\u548c\u94f6\u884c\u89e3\u91ca\u7684\u65b9\u5f0f\uff0c\u663e\u793a\u51c0\u8d44\u4ea7\u4e2d\u6709\u591a\u5c11\u4ee3\u8868\u5b9e\u7f34\u8d44\u672c\u3001\u6709\u591a\u5c11\u4ee3\u8868\u7d2f\u8ba1\u5229\u6da6\u3002<\/p>\n<h3>3.2. \u5916\u56fd\u80a1\u4e1c\u7684\u9884\u63d0\u7a0e\u4e0e\u6587\u4ef6\u8981\u6c42<\/h3>\n<p>\u6839\u636e\u7b2c193\u53f7\u6240\u5f97\u7a0e\u6cd5\u7b2c94\/6-b\u6761\uff0c\u88ab\u89c6\u4e3a\u80a1\u606f\u7684\u91d1\u989d\u901a\u5e38\u9700\u7f34\u7eb3\u9884\u63d0\u7a0e\uff0c\u6839\u636e\u6700\u65b0\u603b\u7edf\u4ee4\u76ee\u524d\u4e3a15%\uff0c\u9664\u975e\u9002\u7528\u8c41\u514d\u6216\u964d\u4f4e\u7684\u534f\u5b9a\u7a0e\u7387\u3002\u5bf9\u4e8e\u5916\u56fd\u80a1\u4e1c\uff0c\u8fd9\u901a\u5e38\u610f\u5473\u7740\uff1a<\/p>\n<ul>\n<li>\u6e05\u7b97\u4ed8\u6b3e\u4e2d\u7684\u8d44\u672c\u8fd4\u8fd8\u90e8\u5206\u4e0d\u6263\u7f34\u9884\u63d0\u7a0e\uff1b\u4ee5\u53ca<\/li>\n<li>\u5269\u4f59\u90e8\u5206\u88ab\u89c6\u4e3a\u80a1\u606f\u6027\u8d28\u6536\u5165\uff0c\u53ef\u80fd\u630915%\u6263\u7f34\u9884\u63d0\u7a0e\uff1b\u5982\u6ee1\u8db3\u6761\u4ef6\u548c\u6587\u4ef6\u8981\u6c42\uff0c\u5219\u53ef\u80fd\u6839\u636e\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u964d\u4f4e\u7a0e\u7387\u3002<\/li>\n<\/ul>\n<p>\u4ece\u5b9e\u8df5\u89d2\u5ea6\u770b\uff0c\u91cd\u8981\u7684\u662f\u4f1a\u8ba1\u8bb0\u5f55\u3001\u80a1\u4e1c\u51b3\u8bae\u548c\u7a0e\u52a1\u7533\u62a5\u5fc5\u987b\u8bb2\u8ff0\u540c\u4e00\u4e2a\u6545\u4e8b\u3002\u6700\u7ec8\u8d44\u4ea7\u8d1f\u503a\u8868\u5e94\u533a\u5206\u8d44\u672c\u548c\u5269\u4f59\uff1b\u51b3\u8bae\u5e94\u53cd\u6620\u8fd9\u4e00\u62c6\u5206\uff1b\u9884\u63d0\u7a0e\u7533\u62a5\u548c\u4ed8\u6b3e\u8bb0\u5f55\u4e5f\u5e94\u5339\u914d\u3002\u571f\u8033\u5176\u94f6\u884c\u5728\u6267\u884c\u91cd\u5927\u6e05\u7b97\u6240\u5f97\u8de8\u5883\u8f6c\u79fb\u4e4b\u524d\uff0c\u901a\u5e38\u4f1a\u8981\u6c42\u63d0\u4f9b\u8fd9\u4e00\u6574\u5957\u6587\u4ef6\u3002\u5f53\u8fd9\u4e9b\u6750\u6599\u4e00\u81f4\u65f6\uff0c\u8d44\u91d1\u6c47\u56de\u901a\u5e38\u53ea\u662f\u6280\u672f\u6b65\u9aa4\u3002\u5f53\u5b83\u4eec\u4e0d\u4e00\u81f4\u65f6\uff0c\u5173\u4e8e\u7a0e\u7387\u548c\u6587\u4ef6\u7684\u8ba8\u8bba\u5f80\u5f80\u4f1a\u5728\u94f6\u884c\u67dc\u53f0\u624d\u5f00\u59cb\uff0c\u800c\u4e0d\u662f\u5728\u89c4\u5212\u9636\u6bb5\u8fdb\u884c\u3002<\/p>\n<h2><strong>IV. \u8d44\u672c\u5316\u5229\u6da6\u4e0e\u76f8\u4e92\u51b2\u7a81\u7684\u89e3\u91ca<\/strong><\/h2>\n<p>\u5f53\u8fc7\u53bb\u5229\u6da6\u6216\u51c6\u5907\u91d1\u5728\u6e05\u7b97\u524d\u88ab\u8f6c\u589e\u8d44\u672c\u65f6\uff0c\u8d44\u672c\u4e0e\u5269\u4f59\u4e4b\u95f4\u7684\u533a\u5206\u4f1a\u53d8\u5f97\u66f4\u52a0\u5fae\u5999\u3002\u571f\u8033\u5176\u7a0e\u6cd5\u5728\u7b2c193\u53f7\u6240\u5f97\u7a0e\u6cd5\u7b2c94\/6-b\u6761\u4e2d\u89c4\u5b9a\uff0c\u5c06\u5229\u6da6\u8f6c\u589e\u8d44\u672c\u4e0d\u88ab\u89c6\u4e3a\u5229\u6da6\u5206\u914d\u3002\u95ee\u9898\u5728\u4e8e\uff0c\u6570\u5e74\u4e4b\u540e\uff0c\u5f53\u8be5\u8d44\u672c\u6700\u7ec8\u4f5c\u4e3a\u6e05\u7b97\u7684\u4e00\u90e8\u5206\u8fd4\u8fd8\u7ed9\u80a1\u4e1c\u65f6\uff0c\u4f1a\u4ea7\u751f\u4f55\u79cd\u540e\u679c\u3002<\/p>\n<h3>4.1. \u7a0e\u52a1\u5c40\u7684\u7acb\u573a<\/h3>\n<p>\u5728\u82e5\u5e72\u4e2a\u522b\u88c1\u5b9a\u4e2d\uff0c\u571f\u8033\u5176\u7a0e\u52a1\u5c40\u91c7\u53d6\u4e86\u91cd\u5b9e\u8d28\u8f7b\u5f62\u5f0f\u7684\u89c2\u70b9\u3002\u6982\u62ec\u800c\u8a00\uff0c\u7a0e\u52a1\u5c40\u8868\u793a\uff1a<\/p>\n<ul>\n<li>\u6e05\u7b97\u671f\u95f4\u4ee5\u8fc7\u53bb\u5229\u6da6\u6216\u6cd5\u5b9a\u51c6\u5907\u91d1\u62b5\u9500\u8fc7\u53bb\u4e8f\u635f\uff0c\u4e0d\u6784\u6210\u5229\u6da6\u5206\u914d\uff0c\u56e0\u6b64\u4e0d\u4f1a\u89e6\u53d1\u80a1\u606f\u9884\u63d0\u7a0e\uff1b\u4f46<\/li>\n<li>\u6b64\u524d\u88ab\u8d44\u672c\u5316\u7684\u91d1\u989d\uff08\u4f8b\u5982\u8f6c\u589e\u80a1\u672c\u7684\u5f80\u5e74\u5229\u6da6\u6216\u67d0\u4e9b\u51c6\u5907\u91d1\uff09\uff0c\u5728\u6e05\u7b97\u65f6\u6700\u7ec8\u652f\u4ed8\u7ed9\u80a1\u4e1c\u65f6\uff0c\u5e94\u88ab\u89c6\u4e3a\u5229\u6da6\u5206\u914d\uff0c\u5e76\u56e0\u6b64\u6839\u636e\u6536\u6b3e\u4eba\u7684\u8eab\u4efd\u7f34\u7eb3\u9884\u63d0\u7a0e\u3002<\/li>\n<\/ul>\n<p>\u5176\u903b\u8f91\u662f\uff0c\u8d44\u672c\u5316\u53ea\u662f\u9012\u5ef6\u5f81\u7a0e\uff1a\u5229\u6da6\u8f6c\u589e\u8d44\u672c\u65f6\u4e0d\u4f5c\u4e3a\u80a1\u606f\u5f81\u7a0e\uff0c\u4f46\u5f53\u516c\u53f8\u751f\u547d\u7ec8\u6b62\u4e14\u8fd9\u4e9b\u91d1\u989d\u6700\u7ec8\u652f\u4ed8\u51fa\u53bb\u65f6\uff0c\u5b83\u4eec\u5728\u8be5\u65f6\u70b9\u88ab\u89c6\u4e3a\u80a1\u606f\u3002\u9700\u8981\u6307\u51fa\u7684\u662f\uff0c\u8fd9\u4e9b\u4e2a\u522b\u88c1\u5b9a\u5728\u5f62\u5f0f\u4e0a\u4ec5\u5bf9\u63d0\u51fa\u7533\u8bf7\u7684\u7eb3\u7a0e\u4eba\u5177\u6709\u7ea6\u675f\u529b\uff0c\u4f46\u5b83\u4eec\u662f\u884c\u653f\u5b9e\u8df5\u7684\u91cd\u8981\u6307\u793a\uff0c\u7a0e\u52a1\u7a3d\u67e5\u4eba\u5458\u5728\u5ba1\u8ba1\u4e2d\u4e5f\u7ecf\u5e38\u4e88\u4ee5\u53c2\u8003\u3002<\/p>\n<h3>4.2. 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