{"id":10159,"date":"2025-07-27T14:51:33","date_gmt":"2025-07-27T14:51:33","guid":{"rendered":"https:\/\/asy9.webcozumleri.com\/insights\/double-taxation-in-turkey-dtaa-foreign-tax-credit\/"},"modified":"2025-07-27T14:51:33","modified_gmt":"2025-07-27T14:51:33","slug":"double-taxation-in-turkey-dtaa-foreign-tax-credit","status":"publish","type":"insight","link":"https:\/\/asy9.webcozumleri.com\/zh-hans\/insights\/double-taxation-in-turkey-dtaa-foreign-tax-credit\/","title":{"rendered":"\u5982\u4f55\u907f\u514d\u571f\u8033\u5176\u53cc\u91cd\u5f81\u7a0e\uff1a\u8fd0\u7528DTAAs\u4e0e\u5916\u56fd\u7a0e\u6536\u62b5\u514d"},"content":{"rendered":"<h2><strong>I. \u5f15\u8a00<\/strong><\/h2>\n<p>\u968f\u7740\u5168\u7403\u7ecf\u6d4e\u4e00\u4f53\u5316\u4e0d\u65ad\u52a0\u6df1\uff0c\u571f\u8033\u5176\u4f01\u4e1a\u5728\u56fd\u9645\u5e02\u573a\u4e2d\u7684\u5b58\u5728\u6b63\u7a33\u6b65\u589e\u5f3a\u3002\u867d\u7136\u8fd9\u4e00\u60c5\u51b5\u901a\u8fc7\u5bf9\u5916\u8d38\u6613\u3001\u670d\u52a1\u63d0\u4f9b\u548c\u6295\u8d44\u6d3b\u52a8\u521b\u9020\u4e86\u91cd\u8981\u673a\u4f1a\uff0c\u4f46\u4e5f\u5e26\u6765\u4e86\u590d\u6742\u7a0e\u52a1\u95ee\u9898\uff0c\u4f8b\u5982\u56fd\u9645\u7ecf\u8425\u4e2d\u56fa\u6709\u7684 Double taxation in Turkey \u98ce\u9669\u3002<\/p>\n<p>\u5728\u53e6\u4e00\u56fd\u5bb6\u5f00\u5c55\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u6536\u5165\uff0c\u901a\u5e38\u53ef\u80fd\u5728\u6536\u5165\u4ea7\u751f\u5730\u6240\u5728\u56fd\u5bb6\uff08\u201c\u6765\u6e90\u56fd\u201d\uff09\u7eb3\u7a0e\u3002\u540c\u65f6\uff0c\u4f5c\u4e3a\u571f\u8033\u5176\u516c\u53f8\uff0c\u5176\u5168\u7403\u6536\u5165\u901a\u5e38\u5728\u571f\u8033\u5176\uff08\u5176\u201c\u5c45\u6c11\u56fd\u201d\uff09\u7f34\u7eb3\u4f01\u4e1a\u7a0e\u3002\u8fd9\u79cd\u60c5\u51b5\u53ef\u80fd\u5bfc\u81f4\u540c\u4e00\u6536\u5165\u88ab\u5f81\u7a0e\u4e24\u6b21\uff0c\u4ece\u800c\u663e\u8457\u5f71\u54cd\u76c8\u5229\u80fd\u529b\u548c\u7ade\u4e89\u529b\u3002<\/p>\n<p>\u4e3a\u89e3\u51b3\u8fd9\u4e00\u95ee\u9898\uff0c\u571f\u8033\u5176\u5df2\u4e0e<a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/uluslararasimevzuat\/Turkiyenin_Sonuclandirdigi_Vergi_Anlasmalari_Listesi.pdf\" target=\"_blank\" rel=\"noopener\">90\u591a\u4e2a\u56fd\u5bb6<\/a>\u7f14\u7ed3\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTAAs\uff09\u3002\u8fd9\u4e9b\u534f\u5b9a\u4e13\u95e8\u65e8\u5728\u9632\u6b62\u6216\u51cf\u5c11\u56fd\u9645\u8d38\u6613\u4e2d\u7684\u53cc\u91cd\u5f81\u7a0e\uff0c\u5e76\u4fc3\u8fdb\u7ade\u4e89\u3002DTAAs\u662f\u4e24\u56fd\u4e4b\u95f4\u7b7e\u7f72\u7684\u53cc\u8fb9\u534f\u5b9a\uff0c\u4e3a\u4e0d\u540c\u7c7b\u578b\u6536\u5165\u5728\u56fd\u9645\u8303\u56f4\u5185\u5982\u4f55\u5f81\u7a0e\u786e\u7acb\u660e\u786e\u89c4\u5219\uff0c\u65e8\u5728\u4f7f\u8de8\u5883\u8d38\u6613\u6240\u4ea7\u751f\u7684\u7a0e\u8d1f\u5bf9\u4e8e\u76f8\u5173\u4e2a\u4eba\u548c\u516c\u53f8\u66f4\u53ef\u9884\u6d4b\u3001\u66f4\u516c\u5e73\u3002<\/p>\n<h2><strong>II. \u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u5982\u4f55\u8fd0\u4f5c\uff1a\u7a0e\u6536\u51cf\u514d\u539f\u5219<\/strong><\/h2>\n<p>\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u8ba2\u7acb\uff0c\u65e8\u5728\u9632\u6b62\u6536\u5165\u88ab\u91cd\u590d\u5f81\u7a0e\uff0c\u5e76\u786e\u7acb\u7f14\u7ea6\u56fd\u4e4b\u95f4\u5728\u8fd9\u4e00\u65b9\u9762\u9002\u7528\u7684\u57fa\u672c\u539f\u5219\u3002\u8fd9\u4e9b\u534f\u5b9a\u7684\u4e3b\u8981\u529f\u80fd\uff0c\u662f\u4e3a\u6536\u5165\u8de8\u8d8a\u56fd\u9645\u8fb9\u754c\u65f6\u5982\u4f55\u5904\u7406\u5efa\u7acb\u6e05\u6670\u6846\u67b6\u3002<\/p>\n<p>DTAAs\u7684\u6838\u5fc3\u539f\u5219\u4e4b\u4e00\u662f\u5f81\u7a0e\u6743\u5206\u914d\u3002\u8fd9\u4e9b\u534f\u5b9a\u786e\u5b9a\u4e24\u7f14\u7ea6\u56fd\u4e2d\u54ea\u4e00\u65b9\uff0c\u5373\u6536\u5165\u6765\u6e90\u5730\u56fd\u5bb6\uff08\u201c\u6765\u6e90\u56fd\u201d\uff09\u6216\u4f01\u4e1a\u4e3a\u7a0e\u52a1\u5c45\u6c11\u7684\u56fd\u5bb6\uff08\u5728\u672c\u60c5\u5f62\u4e0b\u4e3a\u571f\u8033\u5176\uff0c\u5373\u201c\u5c45\u6c11\u56fd\u201d\uff09\uff0c\u5bf9\u7279\u5b9a\u7c7b\u578b\u6536\u5165\u4eab\u6709\u4e3b\u8981\u5f81\u7a0e\u6743\u3002\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u4e24\u56fd\u5747\u53ef\u80fd\u4fdd\u7559\u5f81\u7a0e\u6743\uff1b\u4f46\u968f\u540eDTAA\u4f1a\u660e\u786e\u89c4\u5b9a\u6d88\u9664\u53cc\u91cd\u5f81\u7a0e\u7684\u65b9\u6cd5\u3002<\/p>\n<p>\u4e3a\u5b9e\u73b0\u8fd9\u4e00\u6d88\u9664\u76ee\u7684\uff0cDTAAs\u901a\u5e38\u91c7\u7528\u4ee5\u4e0b\u4e24\u79cd\u4e3b\u8981\u65b9\u6cd5\u4e4b\u4e00\u6216\u5176\u7ec4\u5408\uff1a<\/p>\n<ul>\n<li><strong>\u62b5\u514d\u6cd5\uff1a<\/strong>\u5728\u8fd9\u4e00\u5e38\u89c1\u65b9\u6cd5\u4e0b\uff0c\u7279\u5b9a\u6536\u5165\u5728\u6765\u6e90\u56fd\u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\uff0c\u53ef\u7528\u4e8e\u62b5\u51cf\u5c45\u6c11\u56fd\uff08\u571f\u8033\u5176\uff09\u5c31\u540c\u4e00\u6536\u5165\u4ea7\u751f\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4e00\u5bb6\u571f\u8033\u5176\u516c\u53f8\u5728\u5916\u56fd\u5c31\u67d0\u9879\u6536\u5165\u7f34\u7a0e\uff0c\u5176\u53ef\u5c06\u5df2\u5728\u5883\u5916\u7f34\u7eb3\u7684\u7a0e\u989d\uff0c\u4ece\u5f52\u5c5e\u4e8e\u8be5\u6536\u5165\u7684\u571f\u8033\u5176\u4f01\u4e1a\u7a0e\u4e2d\u6263\u51cf\u3002\u8fd9\u786e\u4fdd\u5c31\u8be5\u6536\u5165\u7f34\u7eb3\u7684\u603b\u7a0e\u989d\u4e0d\u8d85\u8fc7\u4e24\u56fd\u7a0e\u7387\u4e2d\u8f83\u9ad8\u8005\u3002<\/li>\n<li><strong>\u514d\u7a0e\u6cd5\uff1a<\/strong>\u6839\u636e\u8be5\u65b9\u6cd5\uff0c\u5728\u6765\u6e90\u56fd\u53d6\u5f97\u7684\u67d0\u4e9b\u7c7b\u578b\u6536\u5165\uff0c\u53ef\u4ee5\u5728\u5c45\u6c11\u56fd\uff08\u571f\u8033\u5176\uff09\u5b8c\u5168\u514d\u7a0e\u3002\u8fd9\u610f\u5473\u7740\u4e00\u65e6\u8be5\u6536\u5165\u5df2\u6839\u636eDTAA\u89c4\u5b9a\u5728\u6765\u6e90\u56fd\u7eb3\u7a0e\uff0c\u5c31\u4e0d\u4f1a\u5728\u571f\u8033\u5176\u518d\u6b21\u7eb3\u7a0e\u3002<\/li>\n<\/ul>\n<p>\u9664\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u5916\uff0cDTAAs\u8fd8\u7528\u4e8e\u4fc3\u8fdb\u56fd\u9645\u7a0e\u6536\u4e2d\u7684\u516c\u5e73\u73af\u5883\u3002\u5176\u5305\u62ec\u65e8\u5728\u901a\u8fc7\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u4fe1\u606f\u4ea4\u6362\u9632\u6b62\u9003\u7a0e\u7684\u89c4\u5b9a\u3002\u6b64\u5916\uff0cDTAAs\u786e\u4fdd\u975e\u6b67\u89c6\u539f\u5219\uff0c\u5373\u5728\u7c7b\u4f3c\u60c5\u51b5\u4e0b\uff0c\u5728\u5916\u56fd\u7ecf\u8425\u7684\u571f\u8033\u5176\u4f01\u4e1a\u4e0d\u5e94\u627f\u53d7\u9ad8\u4e8e\u6216\u91cd\u4e8e\u8be5\u5916\u56fd\u672c\u5730\u4f01\u4e1a\u7684\u7a0e\u6536\u5f85\u9047\u3002<\/p>\n<h2><strong>III. DTAAs\u7684\u5173\u952e\u89c4\u5b9a<\/strong><\/h2>\n<p>\u4e3a\u6709\u6548\u4f7f\u7528DTAAs\uff0c\u4f01\u4e1a\u5fc5\u987b\u7406\u89e3\u5176\u6838\u5fc3\u89c4\u5b9a\uff0c\u8fd9\u4e9b\u89c4\u5b9a\u754c\u5b9a\u5404\u7c7b\u6536\u5165\u6d41\u5728\u56fd\u9645\u8303\u56f4\u5185\u5982\u4f55\u5f81\u7a0e\u3002\u901a\u8fc7\u63d0\u4f9b\u5171\u540c\u6846\u67b6\uff0c\u8fd9\u4e9b\u534f\u5b9a\u6807\u51c6\u5316\u4e86\u5f71\u54cd\u516c\u53f8\u7eb3\u7a0e\u4e49\u52a1\u7684\u5173\u952e\u6982\u5ff5\u3002<\/p>\n<h3>3.1. \u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff1a\u5b9a\u4e49\u4e0e\u91cd\u8981\u6027<\/h3>\n<p>\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u662fDTAAs\u6240\u660e\u786e\u7684\u57fa\u672c\u95ee\u9898\u4e4b\u4e00\u3002\u534f\u5b9a\u4e3a\u786e\u5b9a\u516c\u53f8\u5728\u54ea\u4e00\u56fd\u5bb6\u88ab\u89c6\u4e3a\u7a0e\u52a1\u5c45\u6c11\u89c4\u5b9a\u4e86\u6e05\u6670\u89c4\u5219\u3002\u5173\u4e8e\u516c\u53f8\u88ab\u89c6\u4e3a\u4f55\u56fd\u7a0e\u52a1\u5c45\u6c11\u7684\u89c4\u5219\uff0c\u5728\u6bcf\u4e00\u9879DTAA\u4e2d\u5747\u6709\u5177\u4f53\u89c4\u5b9a\uff0c\u5bf9\u5176\u8fdb\u884c\u6b63\u786e\u5206\u6790\u5177\u6709\u91cd\u5927\u610f\u4e49\u3002\u8fd9\u662f\u56e0\u4e3a\u5bf9\u5177\u6709\u56fd\u9645\u4e1a\u52a1\u7684\u516c\u53f8\u800c\u8a00\uff0c\u8be5\u6982\u5ff5\u81f3\u5173\u91cd\u8981\uff0c\u5b83\u51b3\u5b9a\u54ea\u4e00\u56fd\u5bb6\u7684\u7a0e\u6cd5\uff08\u4ee5\u53caDTAA\u5229\u76ca\uff09\u5c06\u4e3b\u8981\u9002\u7528\u4e8e\u5176\u5168\u7403\u6536\u5165\u3002\u5bf9\u516c\u53f8\u800c\u8a00\uff0c\u5c45\u6c11\u8eab\u4efd\u901a\u5e38\u7531\u5b9e\u9645\u7ba1\u7406\u5730\u7b49\u56e0\u7d20\u51b3\u5b9a\u3002<\/p>\n<h3>3.2. \u5e38\u8bbe\u673a\u6784\uff08PE\uff09\uff1a\u5883\u5916\u7eb3\u7a0e\u95e8\u69db<\/h3>\n<p>\u53e6\u4e00\u4e2a\u5173\u952e\u6982\u5ff5\u662f<strong>\u5e38\u8bbe\u673a\u6784\uff08PE\uff09<\/strong>\u3002DTAAs\u8be6\u7ec6\u754c\u5b9a\u5728\u5916\u56fd\u6784\u6210\u5e38\u8bbe\u673a\u6784\u7684\u60c5\u5f62\u3002\u901a\u5e38\uff0c\u5e38\u8bbe\u673a\u6784\u662f\u6307\u4f01\u4e1a\u5168\u90e8\u6216\u90e8\u5206\u4e1a\u52a1\u901a\u8fc7\u5176\u5f00\u5c55\u7684\u56fa\u5b9a\u8425\u4e1a\u573a\u6240\u3002\u8be5\u5b9a\u4e49\u53ef\u80fd\u5305\u62ec\u5206\u652f\u673a\u6784\u3001\u529e\u516c\u5ba4\u3001\u5de5\u5382\uff0c\u751a\u81f3\u6301\u7eed\u8d85\u8fc7\u4e00\u5b9a\u671f\u95f4\u7684\u5efa\u7b51\u5de5\u5730\u7b49\u8981\u7d20\u3002\u5e38\u8bbe\u673a\u6784\u7684\u91cd\u8981\u6027\u5728\u4e8e\uff0c\u5982\u679c\u4f01\u4e1a\u88ab\u8ba4\u4e3a\u5728\u5916\u56fd\u62e5\u6709\u5e38\u8bbe\u673a\u6784\uff0c\u5f52\u5c5e\u4e8e\u8be5\u673a\u6784\u7684\u5229\u6da6\u53ef\u80fd\u5728\u8be5\u5916\u56fd\u7eb3\u7a0e\u3002<\/p>\n<h3>3.3. \u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u4e2d\u7684\u9884\u63d0\u7a0e<\/h3>\n<p>DTAAs\u8fd8\u4e13\u95e8\u5904\u7406\u5404\u7c7b\u56fd\u9645\u6536\u5165\u7684\u9884\u63d0\u7a0e\u95ee\u9898\u3002\u5728\u6ca1\u6709DTAA\u7684\u5916\u56fd\uff0c\u56fd\u5185\u7a0e\u6536\u89c4\u5219\u53ef\u80fd\u9002\u7528\u8f83\u9ad8\u9884\u63d0\u7a0e\u7387\u3002\u7136\u800c\uff0cDTAAs\u901a\u5e38\u5bf9\u5e38\u89c1\u6536\u5165\u7c7b\u522b\u8bbe\u5b9a\u8f83\u4f4e\u7684\u7ea6\u5b9a\u9884\u63d0\u7a0e\u7387\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li><strong>\u80a1\u606f\uff1a<\/strong>\u516c\u53f8\u5411\u5176\u80a1\u4e1c\u652f\u4ed8\u7684\u6b3e\u9879\u3002DTAAs\u901a\u5e38\u964d\u4f4e\u6765\u6e90\u56fd\u5bf9\u8be5\u7b49\u4ed8\u6b3e\u9002\u7528\u7684\u9884\u63d0\u7a0e\u7387\u3002<\/li>\n<li><strong>\u5229\u606f\uff1a<\/strong>\u6765\u81ea\u8d37\u6b3e\u6216\u503a\u6743\u7684\u6536\u5165\u3002DTAAs\u901a\u5e38\u9650\u5236\u6765\u6e90\u56fd\u53ef\u5bf9\u5229\u606f\u4ed8\u6b3e\u5f81\u6536\u7684\u9884\u63d0\u7a0e\u3002<\/li>\n<li><strong>\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff1a<\/strong>\u56e0\u4f7f\u7528\u4e13\u5229\u3001\u7248\u6743\u3001\u5546\u6807\u6216\u5de5\u4e1a\u6d41\u7a0b\u7b49\u77e5\u8bc6\u4ea7\u6743\u800c\u652f\u4ed8\u7684\u6b3e\u9879\u3002DTAAs\u901a\u5e38\u89c4\u5b9a\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u964d\u4f4e\u9884\u63d0\u7a0e\u7387\u3002<\/li>\n<li><strong>\u4e13\u4e1a\u6216\u6280\u672f\u670d\u52a1\uff1a<\/strong>\u5c3d\u7ba1\u5e76\u975e\u603b\u662f\u9002\u7528\u9884\u63d0\u7a0e\uff0cDTAAs\u53ef\u80fd\u89c4\u5b9a\u8fd9\u4e9b\u670d\u52a1\u6536\u5165\u5728\u6765\u6e90\u56fd\u53ef\u88ab\u5f81\u7a0e\u7684\u6761\u4ef6\uff0c\u901a\u5e38\u4e0e\u5e38\u8bbe\u673a\u6784\u7684\u5b58\u5728\u6216\u7279\u5b9a\u65f6\u95f4\u95e8\u69db\u76f8\u5173\u3002<\/li>\n<\/ul>\n<h2><strong>IV. \u5982\u4f55\u53d7\u76ca\u4e8e\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a<\/strong><\/h2>\n<p>\u4f01\u4e1a\u82e5\u8981\u5145\u5206\u5229\u7528\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u6240\u63d0\u4f9b\u7684\u4f18\u52bf\uff0c\u9996\u5148\u5fc5\u987b\u6b63\u786e\u8bc6\u522b\u5176\u6536\u5165\u6765\u6e90\uff0c\u968f\u540e\u786e\u5b9a\u8fd9\u4e9b\u6536\u5165\u662f\u5426\u53d7\u76f8\u5173DTAA\u4e2d\u7279\u522b\u89c4\u5b9a\u7684\u7ea6\u675f\u3002\u5728\u8fd9\u65b9\u9762\uff0c\u5bf9DTAAs\u8303\u56f4\u5185\u4e8b\u9879\u91c7\u53d6\u4e3b\u52a8\u65b9\u6cd5\uff0c\u5c06\u662f\u66f4\u9002\u5408\u7a0e\u52a1\u4f18\u5316\u7684\u7b56\u7565\u3002<\/p>\n<h3>4.1. 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\u5728\u571f\u8033\u5176\u4e3b\u5f20\u5916\u56fd\u7a0e\u6536\u62b5\u514d<\/h3>\n<p>\u5982\u679c\u6765\u6e90\u56fd\u5df2\u9002\u7528\u9884\u63d0\u7a0e\uff0c\u6216\u6536\u5165\u6839\u636eDTAA\u89c4\u5b9a\u5728\u4e24\u56fd\u5747\u53ef\u7eb3\u7a0e\uff0c\u4f01\u4e1a\u901a\u5e38\u53ef\u4ee5\u6839\u636eDTAA\u89c4\u5b9a\uff0c\u5c31\u5728\u5916\u56fd\u7f34\u7eb3\u7684\u7a0e\u6b3e\u4e3b\u5f20\u62b5\u514d\u3002\u8be5\u4e3b\u5f20\u6d89\u53ca\u5728\u571f\u8033\u5176\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u6b63\u786e\u7533\u62a5\u5883\u5916\u603b\u6536\u5165\uff0c\u5e76\u968f\u540e\u4ece\u4e0e\u8be5\u6536\u5165\u76f8\u5173\u7684\u571f\u8033\u5176\u7eb3\u7a0e\u4e49\u52a1\u4e2d\u6263\u9664\u5883\u5916\u5df2\u7f34\u7a0e\u6b3e\u3002\u5c31\u76f8\u5173\u62b5\u514d\u64cd\u4f5c\u800c\u8a00\uff0c\u5fc5\u987b\u63d0\u4ea4\u6536\u5165\u8bc1\u660e\u4ee5\u53ca\u5916\u56fd\u5df2\u7f34\u7a0e\u5b98\u65b9\u6587\u4ef6\uff08\u4f8b\u5982\u9884\u63d0\u7a0e\u8bc1\u660e\u6216\u7b49\u540c\u6587\u4ef6\uff09\u7b49\u652f\u6301\u6587\u4ef6\u3002<\/p>\n<h2><strong>V. \u7ed3\u8bba<\/strong><\/h2>\n<p>\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u662f\u56fd\u9645\u7ecf\u8425\u4f01\u4e1a\u7684\u6218\u7565\u5de5\u5177\u3002\u8fd9\u4e9b\u534f\u5b9a\u7684\u5b58\u5728\u901a\u8fc7\u63d0\u4f9b\u6e05\u6670\u3001\u53ef\u9884\u6d4b\u7684\u7a0e\u6536\u73af\u5883\uff0c\u5728\u4fc3\u8fdb\u8de8\u5883\u8d38\u6613\u548c\u6295\u8d44\u65b9\u9762\u53d1\u6325\u5173\u952e\u4f5c\u7528\u3002<\/p>\n<p>\u5bf9\u4e8e\u56fd\u9645\u4e1a\u52a1\u548c\u4ea4\u6613\u4e2d\u7684\u7a0e\u52a1\u4f18\u5316\uff0c\u9700\u8981\u6839\u636eDTAA\u89c4\u5b9a\u5f00\u5c55\u4e3b\u52a8\u6d41\u7a0b\u3002\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u786e\u5b9a\u8fd9\u4e9b\u534f\u5b9a\u5982\u4f55\u9002\u7528\u4e8e\u5176\u56fd\u9645\u6536\u5165\u6d41\u548c\u7ecf\u8425\u6d3b\u52a8\uff0c\u5e76\u636e\u6b64\u91c7\u53d6\u6b63\u786e\u6b65\u9aa4\u4f18\u5316\u7a0e\u8d1f\u3002\u8fd9\u9700\u8981\u51c6\u786e\u5224\u65ad\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u6210\u7acb\u6761\u4ef6\u3001\u5e38\u8bbe\u673a\u6784\u5f71\u54cd\uff0c\u4ee5\u53ca\u62b5\u514d\u6cd5\u548c\u514d\u7a0e\u6cd5\u7b49\u6d88\u9664\u53cc\u91cd\u5f81\u7a0e\u673a\u5236\u3002<\/p>\n<p>\u5173\u4e8e\u571f\u8033\u5176\u5b9e\u4f53\u73b0\u7a0e\u67b6\u6784\u548c\u4f18\u5316\u7684\u66f4\u591a\u7ec6\u8282\uff0c\u53ef\u5728<a 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