¡i©ú³ø±M°T¡j°ê°È°|ªk¨î¿ì¤½«Ç®ø®§¡A°ê®a©v±Ð§½ªñ¤é³ø°eªº¡m©v±Ð¨Æ°È±ø¨Ò×q¯ó®×(°e¼f½Z)¡n²{¤w¥þ¤å¤½¥¬¡A¼x¨D·N¨£¡C°e¼f½Z´£¥X¡A¥ô¦ó²Õ´©ÎÓ¤H®½¸ê׫ةv±Ð¬¡°Ê³õ©Ò¡A¤£¨É¦³¸Ó³õ©Òªº©Ò¦³Åv¡B¨Ï¥ÎÅv¡A¤£±o±q¸Ó³õ©ÒÀò±o¸gÀÙ¦¬¯q¡A¸T¤î§ë¸ê¡B©Ó¥]¸gÀç©v±Ð¬¡°Ê³õ©Ò©Î¤j«¬ÅS¤Ñ©v±Ð³y¹³¡A¸T¤î¥H©v±Ð¦W¸q¶i¦æ°Ó·~«Å¶Ç¡C
¤º¦a©x´C³ø¹D¡A¹K¨î©v±Ð°Ó·~¤Æ¬O¦¹¦¸×q¤¤ªº¤@Ó«n¤è±¡A¥]¬A«D©v±Ð¹ÎÅé¡B«D©v±Ð°|®Õ¡B«D©v±Ð¬¡°Ê³õ©Ò¤£±o±µ¨ü©v±Ð©Ê®½Äm¡A§_«h±N³B¥H¹Hªk©Ò±o1¿¥H¤W3¿¥H¤U»@´Ú¡A¬Æ¦Ü¨Ìªk°l¨s¦D¨Æ³d¥ô¡C
°e¼f½Z©ú½T©v±Ð¹ÎÅé¡B©v±Ð°|®Õ¡B©v±Ð¬¡°Ê³õ©Ò¬O«DÀç§Q©Ê²Õ´¡A¥ô¦ó²Õ´©ÎÓ¤H¤£±o¨p¤À¡B«I¦û¡B®¿¥Î¨ä°]²£©M¦¬¤J¡F³W©w©v±Ð¹ÎÅé¡B©v±Ð°|®Õ¡B©v±Ð¬¡°Ê³õ©Ò©M©v±Ð±Ð¾¤HûÀ³°õ¦æ°ê®aµ|¦¬ºÞ²z³W©wµ¥¡C
°e¼f½ZÁÙ±j½Õ¡A¦³§ë¸ê¡B©Ó¥]¸gÀç©v±Ð¬¡°Ê³õ©Ò©Î¤j«¬ÅS¤Ñ©v±Ð³y¹³¦æ¬°ªº¡A±N³Q¦Q¾Pµn°OÃҮѡC
¹H³W׫ؤj«¬ÅS¤Ñ©v±Ð³y¹³ªº¡A±N³B³y¹³«Ø³]¤uµ{³y»ù5%¥H¤W10%¥H¤U»@´Ú¡C¬°¹Hªk©v±Ð¬¡°Ê´£¨Ñ±ø¥óªº¡A°£¤F¨S¦¬¹Hªk©Ò±o¥~¡A±N³B¥H¨â¸U¤¸(¤H¥Á¹ô¡E¤U¦P)¥H¤W20¸U¤¸¥H¤Uªº»@´Ú¡C
¦¹¦¸×¨ÒÁÙÃöª`¤F§Q¥Î©v±Ð¦M®`°ê®a¦w¥þµ¥°ÝÃD¡C¨Ò¦p²Ä3±ø¼W¥[³W©w¡G©v±Ð¨Æ°ÈºÞ²z°í«ù«OÅ@¦Xªk¡B¨î¤î«Dªk¡B¹K¨î·¥ºÝ¡B©è¿mº¯³z¡B¥´À»¥Ç¸oªºì«h¡F²Ä4±ø¼W¥[³W©w¡G¥ô¦ó²Õ´©ÎÓ¤H¤£±o§Q¥Î©v±Ð¶i¦æ¦M®`°ê®a¦w¥þµ¥ªº¬¡°Ê¡A¤£±o«Å´©v±Ð·¥ºÝ¥D¸q¡A¤£±o§Q¥Î©v±Ð¯}Ãa¥Á±Ú¹Îµ²¡B¤Àµõ°ê®a©M¶i¦æ®£©Æ¬¡°Êµ¥¡C