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Rate)<\/strong><strong>\uff1f<\/strong><\/section>\n<section>OCR\u662f\u65b0\u897f\u5170\u592e\u884c\u5411\u5546\u4e1a\u94f6\u884c\u7684\u9694\u591c\u8d37\u6b3e\u6536\u53d6\u7684\u5229\u7387\uff0cOCR\u5f71\u54cd\u7740\u65b0\u897f\u5170\u5546\u4e1a\u94f6\u884c\u5411\u592e\u884c\u501f\u8d37\u7684\u6210\u672c\uff0c\u540c\u65f6\u4e5f\u662f\u4e3a\u592e\u884c\u63d0\u4f9b\u4e00\u79cd\u5f71\u54cd\u7ecf\u6d4e\u6d3b\u52a8\u548c\u901a\u80c0\u6c34\u5e73\u7684\u624b\u6bb5\u3002<\/section>\n<section>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u5728\u5b98\u65b9\u73b0\u91d1\u5229\u7387OCR(Official Cash Rate)<\/strong><strong>\u4e3a0<\/strong><strong>\u6216\u8d1f\u6570\u610f\u5473\u7740\u4ec0\u4e48\uff1f<\/strong><\/section>\n<section>\u5982\u679c\u5b98\u65b9\u73b0\u91d1\u5229\u7387OCR\u4e0b\u8c03\u4e3a\u96f6\u6216\u8005\u8d1f\u6570\uff0c\u610f\u5473\u7740\u8fd9\u4e2a\u56fd\u5bb6\u7684\u7ecf\u6d4e\u53d1\u5c55\u9700\u8981\u8c03\u6574\u548c\u523a\u6fc0\u5176\u5e02\u573a\u7ecf\u6d4e\u70ed\u5ea6\uff0c\u4e5f\u5c31\u662f\u8bf4\u4e2d\u592e\u50a8\u5907\u94f6\u884c\u4e0d\u5f97\u4e0d\u91c7\u53d6\u8d1f\u5229\u7387\u7684\u529e\u6cd5\u6765\u523a\u6fc0\u6295\u8d44.\u9996\u5148\u5bf9\u4e8e\u73b0\u91d1\u5b58\u6b3e\u4eba\u6765\u8bf4\uff0c\u8d1f\u5229\u7387\u610f\u5473\u7740\u5b58\u6b3e\u4e0d\u4ec5\u4e0d\u4f1a\u6536\u5230\u5229\u606f\uff0c\u53cd\u800c\u9700\u8981\u5411\u94f6\u884c\u652f\u4ed8\u4e00\u5b9a\u7684\u8d39\u7528\u3002\u542c\u8d77\u6765\u6216\u8bb8\u4e0d\u53ef\u601d\u8bae\uff0c\u4f46\u662f\u65e9\u57282014\u5e74\u5fb7\u56fd\u5df2\u7ecf\u51fa\u73b0\u4e00\u4e9b\u94f6\u884c\u5411\u5ba2\u6237\u6536\u53d6\u5b58\u6b3e\u624b\u7eed\u8d39\uff0c\u867d\u8bf4\u4e3b\u8981\u9488\u5bf9\u7684\u90fd\u662f\u4e9b\u5bcc\u6709\u7684\u5ba2\u6237\uff0c\u4f46\u662f\u6b64\u4e3e\u5728\u8fd1\u671f\u4e5f\u53d7\u5230\u5176\u4ed6\u4e00\u4e9b\u94f6\u884c\u7684\u8ffd\u6367\uff0c\u5e76\u4e14\u6b27\u6d32\u7684\u94f6\u884c\u5df2\u5ba3\u5e03\uff0c\u5373\u5c06\u8fdb\u884c\u4e0b\u4e00\u6b65\u91cf\u5316\u5bbd\u677e\u7684\u653f\u7b56\uff0c\u90a3\u4e48\u5728\u4e0d\u4e45\u7684\u5c06\u6765\uff0c\u5c31\u4f1a\u6709\u8d8a\u6765\u8d8a\u591a\u7684\u6b27\u6d32\u94f6\u884c\u4f1a\u63a8\u5e7f\u201c\u5b58\u6b3e\u624b\u7eed\u8d39\u201d\u3002<\/section>\n<section>\u8d1f\u5229\u7387\u653f\u7b56\u7684\u63a8\u5e7f\u5c31\u50cf\u662f\u4e00\u628a\u53cc\u5203\u5251\uff0c\u5728\u4fc3\u8fdb\u7ecf\u6d4e\u53d1\u5c55\u7b49\u79ef\u6781\u5f71\u54cd\u7684\u540c\u65f6\u4e5f\u5b58\u5728\u7740\u8d1f\u9762\u7684\u5f71\u54cd\u3002\u4f46\u662f\u5bf9\u4e8e\u666e\u901a\u4eba\u6765\u8bf4\uff0c\u5982\u679c\u73b0\u91d1\u5b58\u6b3e\u8fd8\u5728\u6301\u7eed\u4e8f\u94b1\uff0c\u90a3\u4e48\u5982\u4f55\u4fdd\u62a4\u597d\u81ea\u5df1\u7684\u8170\u5305\u53d8\u5f97\u8feb\u5728\u7709\u776b\uff0c\u56e0\u6b64\u5c06\u5b58\u6b3e\u8f6c\u79fb\u6295\u8d44\u5230\u623f\u5730\u4ea7\u7b49\u4e0d\u52a8\u4ea7\u9886\u57df\u4e2d\u53bb\uff0c\u4f1a\u662f\u4e00\u4e2a\u503c\u5f97\u601d\u8003\u7684\u95ee\u9898\u3002<\/section>\n<section><\/section>\n<section>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u901a\u8d27\u81a8\u80c0\u5373\u5c06\u5230\u6765\uff0c\u5982\u4f55\u6295\u8d44\u623f\u5730\u4ea7\u4fdd\u503c\uff1f<\/strong><\/section>\n<section>OCR\u7684\u8d1f\u5229\u7387\u4e3a\u7684\u662f\u523a\u6fc0\u7ecf\u6d4e\uff0c\u9f13\u52b1\u4eba\u4eec\u5c06\u73b0\u91d1\u6295\u5165\u5230\u5176\u4ed6\u5b9e\u4f53\u4e2d\u53bb\uff0c\u800cOCR\u4f5c\u4e3a\u57fa\u51c6\u5229\u7387\u4e5f\u662f\u5728\u65b0\u897f\u5170\u91d1\u878d\u5e02\u573a\u4e0a\u5177\u6709\u666e\u904d\u53c2\u7167\u4f5c\u7528\u7684\u5229\u7387\uff0c\u5546\u4e1a\u94f6\u884c\u7684\u8d37\u6b3e\u5229\u7387\u6c34\u5e73\u4e5f\u4f1a\u6839\u636e\u8fd9\u4e00\u57fa\u51c6\u5229\u7387\u6c34\u5e73\u6765\u786e\u5b9a\uff0c\u56e0\u6b64OCR\u7684\u964d\u4f4e\u751a\u81f3\u662f\u8d1f\u5229\u7387\uff0c\u4e5f\u4f1a\u5f71\u54cd\u8d37\u6b3e\u5229\u7387\u7684\u76f8\u5e94\u51cf\u5c11\u3002<\/section>\n<section>\u65b0\u897f\u5170\u592e\u884c\u5ba3\u5e035\u67081\u65e5\u53d6\u6d88LVR\uff08\u8d37\u6b3e\u4ef7\u503c\u6bd4\uff09\u9650\u5236\uff0c\u4e3a\u671f\u5341\u4e8c\u4e2a\u6708\uff0c\u65e8\u5728\u589e\u5f3a\u65b0\u897f\u5170\u91d1\u878d\u5e02\u573a\u7684\u7a33\u5b9a\u6027\u3002\u7b80\u5355\u6765\u8bf4\uff0cLVR\u5c31\u662f\u4e3a\u94f6\u884c\u53d1\u653e\u7684\u8d37\u6b3e\u6570\u989d\u76f8\u5bf9\u4e8e\u623f\u5b50\u4ef7\u503c\u7684\u767e\u5206\u6bd4\uff0c\u6309\u7167\u4e4b\u524d\u7684\u653f\u7b56\uff0c\u4e5f\u5c31\u662f\u8bf4\u6c11\u7528\u81ea\u4f4f\u623f\u9700\u8981\u652f\u4ed8\u9996\u4ed8\u6bd4\u4f8b\u4e3a20%\uff0c\u6c11\u7528\u6295\u8d44\u623f\u9700\u8981\u652f\u4ed8\u9996\u4ed8\u6bd4\u4f8b\u4e3a30%\uff0c\u5546\u4e1a\u7269\u4e1a\u9700\u8981\u652f\u4ed8\u9996\u4ed8\u6bd4\u4f8b\u4e3a40%\u3002\u6700\u521d\u57282013\u5e74\u65b0\u897f\u5170\u5f00\u59cb\u5b9e\u65bd\u4e86\u5bf9LVR\u7684\u9650\u5236\uff0c\u4e3b\u8981\u662f\u8fd9\u4e2a\u653f\u7b56\u7684\u5b9e\u65bd\u4e3b\u8981\u662f\u5e0c\u671b\u901a\u8fc7LVR\u8d37\u6b3e\u4ef7\u503c\u6bd4\u589e\u52a0\u4e86\u8d2d\u4e70\u623f\u4ea7\u7684\u96be\u5ea6\u6765\u51cf\u8f7b\u4f4f\u623f\u5e02\u573a\u7684\u70ed\u5ea6\uff0c\u540c\u65f6\u964d\u4f4e\u4e86\u8d2d\u623f\u8005\u4e0d\u4f1a\u8d85\u51fa\u81ea\u5df1\u7684\u8d1f\u62c5\u80fd\u529b\u8d37\u6b3e\u4e70\u623f\uff0c\u5e76\u4e5f\u540c\u65f6\u964d\u4f4e\u4e86\u94f6\u884c\u81ea\u8eab\u7684\u98ce\u9669\uff0c\u4ece\u800c\u4fdd\u8bc1\u91d1\u878d\u5e02\u573a\u7684\u7a33\u5b9a\u6027\uff0c\u4f46\u76ee\u524d\u4e3a\u4e86\u5e94\u5bf9\u65b0\u51a0\u75ab\u60c5\u9020\u6210\u7684\u8d1f\u9762\u7ecf\u6d4e\u5f71\u54cd\uff0c\u5c31\u53d6\u6d88\u4e86LVR\u9650\u5236\uff0c\u8ba9\u94f6\u884c\u5c3d\u53ef\u80fd\u7684\u653e\u8d37\u51fa\u53b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4ee5\u63d0\u9ad8\uff0c\u60a8\u9009\u62e9\u623f\u5b50\u7684\u673a\u4f1a\u548c\u6570\u91cf\u5c31\u4f1a\u8d8a\u591a\uff0c\u8fd9\u6837\u60a8\u4e70\u5230\u81ea\u5df1\u559c\u6b22\u7684\u623f\u5b50\u7684\u673a\u4f1a\u8d8a\u5927\u3002<\/section>\n<section><strong>\u7b2c\u4e09\u662f\u9996\u671f<\/strong>\u3002\u9996\u671f\u6b3e\u662f\u5341\u5206\u91cd\u8981\u7684\uff0c\u5c3d\u7ba1\u60a8\u7684\u6536\u5165\u5f88\u9ad8\uff0c\u8fd8\u6b3e\u80fd\u529b\u4e5f\u5f88\u5f3a\uff0c\u4f46\u56e0\u4e3aLVR\u7684\u9650\u5236\uff0c\u60a8\u6ca1\u6709\u8db3\u591f\u7684\u9996\u671f\u6b3e\uff0c\u60a8\u8fd8\u662f\u6ca1\u529e\u6cd5\u8fdb\u884c\u60a8\u7684\u8d2d\u623f\u8ba1\u5212\u3002\u8fd9\u79cd\u60c5\u51b5\u5f88\u591a\u65f6\u5019\u51fa\u73b0\u5728\u521a\u51fa\u6765\u5de5\u4f5c\u4e0d\u4e45\uff0c\u5bb6\u91cc\u7236\u6bcd\u4e5f\u6ca1\u6709\u7ed9\u4ed6\u4eec\u63d0\u4f9b\u9996\u671f\u7684\u5e74\u8f7b\u4eba\u8eab\u4e0a\uff0c\u6216\u8005\u662f\u9ad8\u6536\u5165\u4eba\u58eb\u60f3\u591a\u4e70\u4e00\u4e9b\u6295\u8d44\u623f\u7684\u65f6\u5019\u3002<\/section>\n<section>\u4ee5\u4e0a\u4e09\u4e2a\u6761\u4ef6\uff0c\u57fa\u672c\u4e0a\u662f\u5f53\u60a8\u60f3\u8d2d\u623f\u7f6e\u4e1a\u65f6\u90fd\u5fc5\u987b\u8003\u8651\u7684\u3002\u73b0\u56e0\u8d37\u6b3e\u5229\u7387\u968f\u7740OCR\u7684\u964d\u4f4e\u800c\u964d\u4f4e\uff0c\u4ee5\u53caLVR\u9650\u5236\u7684\u53d6\u6d88\uff0c\u65e0\u5f62\u4e2d\u5bf9\u623f\u5c4b\u5e02\u573a\u662f\u4e00\u4e2a\u5229\u597d\u6d88\u606f\uff0c\u5982\u679c\u6253\u5de5\u4e00\u65cf\u56e0\u4e3a\u653f\u5e9c\u8865\u8d34\u800c\u4fdd\u4f4f\u4e86\u81ea\u5df1\u7684\u5de5\u8d44\u4e0d\u53d7\u5f71\u54cd\uff0c\u90a3\u4e48\u6295\u8d44\u623f\u4ea7\u5c31\u53d8\u7684\u89e6\u624b\u53ef\u53ca\u3002<\/section>\n<section>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u623f\u4ea7\u5408\u7ea6\u4e2d\u7684GST<\/strong><strong>\u95ee\u9898<\/strong><\/section>\n<section>\u6295\u8d44\u623f\u5730\u4ea7\u884c\u4e1a\u518d\u6b21\u6210\u4e86\u70ed\u95e8\u8bdd\u9898\uff0c\u90a3\u4e48\u5927\u5bb6\u5f88\u53ef\u80fd\u5c31\u4f1a\u9047\u5230\u4e00\u4e9b\u4e0d\u53ef\u907f\u514d\u7684\u7a0e\u52a1\u95ee\u9898\uff0c\u5982\u679c\u8fd9\u65b9\u9762\u7684\u7a0e\u52a1\u56e0\u7d20\u6ca1\u6709\u8003\u8651\u8fdb\u53bb\uff0c\u90a3\u4e48\u6709\u53ef\u80fd\u4f60\u6574\u4e2a\u8d22\u52a1\u53d8\u52a8\u7684\u521d\u8877\u4e0e\u7ed3\u679c\u80cc\u9053\u800c\u9a70\uff0c\u751a\u81f3\u5f97\u4e0d\u507f\u5931\u3002\u90a3\u4e48\u8d2d\u4e70\u623f\u5730\u4ea7\u65f6\uff0c\u6709\u54ea\u4e9b\u9700\u8981\u6ce8\u610f\u7684\u7a0e\u52a1\u95ee\u9898\u5462\uff1f\u9996\u5148\u6211\u4eec\u7b80\u5355\u8c08\u4e00\u4e0b\u5173\u4e8eGST\u7684\u95ee\u9898\uff0c\u5e0c\u671b\u53ef\u4ee5\u5f15\u8d77\u5927\u5bb6\u7684\u6ce8\u610f\u3002<\/section>\n<section><strong>1\uff09<\/strong><strong>\u8d2d\u4e70\u6c11\u7528\u623f\u4ea7\u65f6\u6d89\u53ca\u7684GST<\/strong><\/section>\n<section>\u4e00\u822c\u6295\u8d44\u6c11\u7528\u623f\u4ea7\u662f\u4ee5\u6c11\u7528\u4e3a\u76ee\u7684\uff0c\u4e70\u5bb6\u662f\u4e0d\u9700\u8981\u8003\u8651GST\u7684\u95ee\u9898\u7684\u3002\u56e0\u4e3a\u4e70\u5356\u53cc\u65b9\u90fd\u662f\u4ee5\u81ea\u4f4f\u6216\u51fa\u79df\u6295\u8d44\u4e3a\u76ee\u7684\uff0c\u6240\u4ee5\u662f\u4e0d\u4f1a\u6d89\u53caGST\u7684\u95ee\u9898\u3002\u4f46\u662f\u6211\u4eec\u9700\u8981\u5f3a\u8c03\uff0c\u52a1\u5fc5\u5728\u8d2d\u4e70\u623f\u4ea7\u65f6\uff0c\u8981\u627e\u5230\u76f8\u5173\u4e13\u4e1a\u4eba\u58eb\u4e2d\u4ecb\u6216\u8005\u5f8b\u5e08\u54a8\u8be2\u662f\u5426\u5356\u5bb6\u6709\u6ce8\u518cGST\u3002<\/section>\n<section><strong>2\uff09<\/strong><strong>\u8d2d\u4e70\u5546\u4e1a\u623f\u4ea7\u65f6\u6d89\u53ca\u7684GST<\/strong><\/section>\n<section>\u4e00\u822c\u8d2d\u4e70\u5546\u4e1a\u623f\u4ea7\u662f\u6307\u8d2d\u4e70\u529e\u516c\u5ba4\uff0c\u4ed3\u5e93\uff0c\u8d2d\u4e70\u670d\u52a1\u6027\u516c\u5bd3\u7b49\u7b49\u3002\u9996\u5148\u5728\u8d2d\u4e70\u5546\u4e1a\u623f\u4ea7\u4e4b\u524d\uff0c\u5148\u8003\u8651\u597d\u4ee5\u4ec0\u4e48\u6837\u7684\u5b9e\u4f53\u53bb\u6301\u6709\u8be5\u5546\u4e1a\u623f\u4ea7\uff0c\u662f\u4ee5\u4e2a\u4eba\uff0c\u5408\u4f19\u4eba\uff0c\u516c\u53f8\uff0c\u8fd8\u662f\u4fe1\u6258\u7b49\u3002\u7136\u540e\u6301\u6709\u5b9e\u4f53\u9700\u6ce8\u518cGST\uff0c\u5e76\u5c06\u4fe1\u606f\u63d0\u4f9b\u7ed9\u5f8b\u5e08\uff0c\u5728\u5546\u4e1a\u623f\u4ea7\u4ea4\u5272\u65f6\uff0c\u5f8b\u5e08\u4f1a\u628a\u8fd9\u4e9b\u4fe1\u606f\u586b\u5728\u4e70\u5356\u5408\u7ea6\u91cc\u3002\u4e70\u5356\u5408\u7ea6\u91cc\u9762\u7684\u7b2c\u4e00\u9875\uff0c\u5173\u4e8e\u8d2d\u4e70\u4ef7\u94b1\u7684\u6761\u6587\u91cc\uff0c\u5e94\u8be5\u9009\u53d6\u201cplus GST if any\u201d\u8fd9\u4e00\u9879\uff0c\u53e6\u5916\uff0c\u5728\u5408\u7ea6\u4e2d\u7684GST information\u90a3\u4e00\u9875\uff0c\u9700\u8981\u6bcf\u4e00\u9879\u8be6\u7ec6\u7684\u586b\u5199\u53ca\u7b7e\u540d\u3002\u56e0\u4e3a\u4e70\u5356\u53cc\u65b9\u90fd\u662f\u6ce8\u518cGST\u7684\uff0c\u8fd9\u4e2a\u7ecf\u8425\u4e5f\u662f\u5c5e\u4e8e\u6301\u7eed\u7ecf\u8425\u7684\uff0c\u4e5f\u5c31\u662f\u6211\u4eec\u5e38\u8bf4\u7684\u201cthe sale is a going concern\u201d\uff0c\u6240\u4ee5\u8fd9\u79cd\u60c5\u51b5\u4e0b\u4f60\u8d2d\u4e70\u7684\u5546\u4e1a\u7269\u4e1a\u7684GST\u662fzero rated, GST\u4e3a0.\u00a0\u5f53\u5546\u4e1a\u6295\u8d44\u623f\u4ea7\u8d2d\u4e70\u540e\uff0c\u5982\u679c\u4f60\u662f\u628a\u8be5\u5546\u4e1a\u623f\u4ea7\u8fdb\u884c\u51fa\u79df\u7684\u8bdd\uff0c\u90a3\u4e48\u5546\u4e1a\u623f\u79df\u6536\u5165\u90e8\u5206\u90fd\u662f\u9700\u8981\u7533\u62a5GST\u7684\u3002<\/section>\n<section><strong>3\uff09<\/strong><strong>\u8d2d\u4e70\u6c11\u7528\u623f\u4ea7\u505a\u623f\u5c4b\u5f00\u53d1\u6d89\u53ca\u7684GST<\/strong><\/section>\n<section>a\uff09<strong>\u6700\u521d\u76ee\u7684\u4e3a\u6c11\u7528\u81ea\u4f4f\uff0c\u540e\u56e0\u67d0\u79cd\u539f\u56e0\u6539\u4e3a\u5546\u7528\u5f00\u53d1<\/strong>\u3002\u5982\u679c\u80fd\u5c06\u8d2d\u623f\u65f6\u7684GST\u9000\u56de\u6765\uff0c\u7b49\u5f00\u53d1\u5b8c\u540e\uff0c\u518d\u628a\u65b0\u623f\u6574\u4f53\u7684GST\u518d\u4ea4\u56de\u53bb,\u8d2d\u623f\u6b3e\u4e2d\u7684GST\u9000\u56de\u4e5f\u4f1a\u6709\u52a9\u4e8e\u4f01\u4e1a\u7684\u73b0\u91d1\u6d41\u3002\u4f46\u662f\u4f1a\u6709\u5f88\u591a\u4eba\u60f3\u8981\u5c06\u4e2a\u4eba\u540d\u4e0b\u7684\u623f\u4ea7\u8f6c\u5230\u4e2a\u4eba\u516c\u53f8\u7684\u540d\u4e0b\u8fdb\u884c\u5f00\u53d1\uff0c\u90a3\u4e48\u8fd9\u79cd\u201cassociated persons transfer\u201d,GST\u90fd\u662f\u4ee50\u8ba1\u7b97\u7684\uff0c\u90a3\u4e48\u4f60\u53ef\u80fd\u5c31\u4ece\u7a0e\u52a1\u5c40\u4e2d\u9000\u4e0d\u56de\u4f60\u8ba1\u5212\u4e2d\u7684GST\u3002<\/section>\n<section>b\uff09<strong>\u6700\u521d\u7684\u6295\u8d44\u76ee\u7684\u5c31\u662f\u5f00\u53d1\u3002<\/strong>\u90a3\u4e48\u9996\u5148\u4f60\u901a\u5e38\u662f\u4e00\u4e2a\u5f00\u53d1\u5546\u6216\u8005\u51c6\u5907\u6210\u4e3a\u4e00\u4e2a\u5f00\u53d1\u5546\u3002\u90a3\u4e48\u5f53\u4f60\u7684\u7ecf\u8425\u5b9e\u4f53\u53bb\u8d2d\u4e70\u8fd9\u4e2a\u623f\u4ea7\uff0c\u5e76\u4e14\u5728\u4e70\u5356\u5408\u7ea6\u7684Schedule 2\uff0cGST information\u8fd9\u4e00\u9875\u91cc\u6e05\u695a\u7684\u586b\u4e0a\u4e70\u5bb6\u7684\u5546\u4e1a\u4fe1\u606f\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u4fe1\u606f\u5c06\u662f\u4f60\u505aGST\u9000\u7a0e\u65f6\u7684\u91cd\u8981\u652f\u6301\u6587\u4ef6\u3002<\/section>\n<section>\u5728\u5f53\u4eca\u94f6\u884c\u5229\u7387\u53ca\u653f\u7b56\u5229\u597d\u7684\u60c5\u51b5\u4e0b\uff0c\u5728\u505a\u4efb\u4f55\u4ea4\u6613\u524d\uff0c\u90fd\u8981\u6e05\u695a\u4e86\u89e3\u4e70\u5356\u53cc\u65b9\u7684\u7a0e\u52a1\u4fe1\u606f\uff0c\u5fc5\u8981\u65f6\uff0c\u5148\u5f81\u8be2\u4f60\u4f1a\u8ba1\u5e08\u7684\u610f\u89c1\uff0c\u4ee5\u6b64\u907f\u514d\u4e86\u4ed8\u51fa\u6602\u8d35\u7684\u7a0e\u52a1\u4ee3\u4ef7\u53ca\u8d39\u7528\u3002<\/section>\n<section>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u7269\u4e1a\u4ea4\u5272\u540e\u6240\u6d89\u53ca\u7684\u6240\u5f97\u7a0e<\/strong><\/section>\n<section><strong>1)\u00a0\u00a0<\/strong><strong>\u00a0\u00a0\u00a0<\/strong><strong>\u660e\u7ebf\u6cd5\u89c4\uff08Bright-Line Test<\/strong><strong>\uff09\u7684\u5e94\u7528<\/strong><\/section>\n<section>a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u4ea4\u5272\u65e5\u671f\u57282015.10.1\u4e4b\u524d\u4e70\u5356\u7684\u623f\u4ea7\u4e0d\u53d7\u660e\u7ebf\u6cd5\u89c4\u7684\u9650\u5236\uff1b<\/section>\n<section>b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u4ea4\u5272\u65e5\u671f2015.10.1-2018.3.28\u4e4b\u95f4\uff0c\u8d2d\u4e70\u7684\u6295\u8d44\u623f\u57282\u5e74\u4e4b\u5185\u5c06\u5176\u5356\u51fa\uff0c\u90a3\u4e48\u623f\u4ea7\u7684\u8d44\u672c\u589e\u503c\u90e8\u5206\u9700\u8981\u4ea4\u6240\u5f97\u7a0e\uff1b<\/section>\n<section>c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u4ea4\u5272\u65e5\u671f2018.3.29\u4ee5\u540e\uff0c\u90a3\u4e48\u6295\u8d44\u623f\u57285\u5e74\u4e4b\u5185\u5356\u51fa\uff0c\u90a3\u4e48\u623f\u4ea7\u7684\u8d44\u672c\u589e\u503c\u90e8\u5206\u9700\u8981\u4ea4\u6240\u5f97\u7a0e\u3002<\/section>\n<section>\u5728\u8003\u8651\u5356\u6389\u623f\u4ea7\u65f6\uff0c\u5148\u67e5\u770b\u662f\u5426\u6309\u660e\u7ebf\u6cd5\u89c4\u6301\u6709\u8db3\u591f\u7684\u5e74\u4efd\uff0c\u5426\u5219\uff0c\u5c06\u8981\u4ea4\u7eb3\u8d44\u672c\u589e\u503c\u7a0e\u3002\u4f46\u662f\uff0c\u5373\u4f7f\u6301\u6709\u8db3\u591f\u7684\u5e74\u4efd\uff0c\u53ea\u8981\u6301\u6709\u7684\u623f\u4ea7\u6ca1\u6709\u8fbe\u523010\u5e74\uff0c\u8fd8\u662f\u5f88\u6709\u53ef\u80fd\u4f1a\u88ab\u8981\u6c42\u4ea4\u7eb3\u8d44\u672c\u589e\u503c\u7a0e\u7684\u3002\u5c3d\u7ba1\u6301\u591f\u4e86\u660e\u7ebf\u6cd5\u89c4\u7684\u65f6\u95f4\uff0c\u5e76\u4e0d\u4ee3\u8868\u4e0d\u7528\u4ea4\u7a0e\uff0c\u7a0e\u52a1\u5c40\u4f1a\u6839\u636e\u4e2a\u6848\u7684\u5b9e\u9645\u60c5\u51b5\u5206\u6790\uff0c\u6765\u51b3\u5b9a\u662f\u5426\u5f81\u6536\u8d44\u672c\u589e\u503c\u7a0e\u3002<\/section>\n<section><\/section>\n<section><strong>2\uff09<\/strong><strong>\u4e3b\u8981\u81ea\u4f4f\u623f\u7684\u8c41\u514d\uff08Main Home Exclusion<\/strong><strong>\uff09<\/strong><\/section>\n<section>\u4f5c\u4e3a\u4e3b\u8981\u81ea\u4f4f\u623f\uff0c\u662f\u4e0d\u53d7\u4e0a\u8ff0\u660e\u7ebf\u6cd5\u89c4\u7684\u9650\u5236,\u4f46\u662f\u5343\u4e07\u4e0d\u8981\u4ee5\u4e3a\u53ea\u8981\u662f\u81ea\u4f4f\u623f\u7684\u9500\u552e\uff0c\u5c31\u53ef\u4ee5\u907f\u514d\u7f34\u7a0e\u3002<\/section>\n<section><strong>\u9996\u5148\uff0c\u4e3b\u8981\u81ea\u4f4f\u623f\u7684\u5b9a\u4e49<\/strong>\uff0c\u9996\u5148\u4e00\u4e2a\u4eba\u53ea\u80fd\u62e5\u6709\u4e00\u5957\u4e3b\u8981\u81ea\u4f4f\u623f\uff0c\u5982\u679c\u4f60\u62e5\u6709\u591a\u5957\u81ea\u4f4f\u623f\uff0c\u90a3\u4e48\u54ea\u4e00\u5957\u624d\u662f\u4f60\u7684\u4e3b\u8981\u81ea\u4f4f\u623f\u5462\uff1f<\/section>\n<section>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0a)\u00a0\u00a0\u00a0\u00a0\u00a050%\u4ee5\u4e0a\u7684\u65f6\u95f4\u5728\u623f\u4ea7\u5c45\u4f4f\uff1b<\/section>\n<section>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0b)\u00a0\u00a0\u00a0\u00a0\u00a050%\u4ee5\u4e0a\u7684\u9762\u79ef\u662f\u662f\u5bb6\u5ead\u4f7f\u7528\u3002<\/section>\n<section><\/section>\n<section><strong>\u5176\u6b21\uff0c\u4e3b\u8981\u81ea\u4f4f\u623f\u4ea4\u5272\u662f\u5426\u7f34\u7a0e\u9700\u8981\u8003\u8651\u4ee5\u4e0b\u4e09\u4e2a\u65b9\u9762<\/strong><\/section>\n<section><strong>a)\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><strong>\u81ea\u4f4f\u623f\u7684\u6700\u521d\u7684\u8d2d\u4e70\u610f\u56fe<\/strong><\/section>\n<section>\u5f53\u8d2d\u4e70\u81ea\u4f4f\u623f\u65f6\uff0c\u4f60\u7684\u4e70\u623f\u610f\u56fe\u662f\u4ec0\u4e48\uff1f\u56e0\u4e3a\u4f60\u7684\u4e70\u623f\u610f\u56fe\u4e5f\u5c06\u51b3\u5b9a\u4f60\u5356\u623f\u65f6\u7684\u7eb3\u7a0e\u72b6\u51b5\u3002\u5982\u679c\u4f60\u5f53\u521d\u8d2d\u7f6e\u623f\u4ea7\u662f\u5426\u662f\u4e3a\u4e86\u751f\u6d3b\u7684\u9700\u8981\u800c\u53bb\u8d2d\u4e70\u623f\u4ea7\uff0c\u6bd4\u5982\u4e3a\u4e86\u5b69\u5b50\u4e0a\u5b66\uff0c\u4e3a\u4e86\u5de5\u4f5c\u65b9\u4fbf\uff0c\u8fd9\u6837\u5f53\u4f60\u5728\u5356\u51fa\u623f\u4ea7\u65f6\uff0c\u4f60\u7684\u83b7\u5229\u5c5e\u4e8e\u4f60\u7684\u8d44\u672c\u589e\u503c\uff0c\u53ef\u80fd\u4e0d\u9700\u8981\u7f34\u7a0e\u3002\u4f46\u5982\u679c\u6700\u521d\u7684\u60f3\u6cd5\u5c31\u662f\u4e3a\u4e86\u4ee5\u540e\u5356\u623f\u7684\u65f6\u5019\u8d5a\u94b1\uff0c\u90a3\u4e48\u83b7\u5229\u7684\u90e8\u5206\u662f\u80af\u5b9a\u8981\u7eb3\u7a0e\u7684\u3002<\/section>\n<section><strong>b)\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><strong>\u81ea\u4f4f\u623f\u7684\u4e70\u5356\u9891\u7387<\/strong><\/section>\n<section>\u6839\u636e\u7a0e\u52a1\u5c40\u89c4\u5b9a\uff0c\u6bcf\u4e2a\u4eba\u540d\u4e0b\u53ea\u80fd\u6709\u4e00\u5957\u4e3b\u8981\u81ea\u4f4f\u623f\uff08Main home\uff09\uff0c\u4e14\u4e3b\u8981\u81ea\u4f4f\u623f\u552e\u5356\u7684\u9891\u7387\u6700\u591a\u53ea\u80fd\u5728\u8fde\u7eed\u7684\u4e24\u5e74\u7684\u65f6\u95f4\u6bb5\u5185\u4f7f\u7528\u4e24\u6b21\u3002\u90a3\u5f88\u591a\u8bfb\u8005\u53c8\u4f1a\u95ee\u81ea\u4f4f\u623f\u4f4f\u4e86\u4e24\u5e74\u4e4b\u540e\uff0c\u5c31\u628a\u4ed6\u5356\u4e86\uff0c\u662f\u4e0d\u662f\u5c31\u80af\u5b9a\u4e0d\u7528\u7eb3\u7a0e\u4e86\uff1f\u4e0d\u4e00\u5b9a\uff0c\u63a5\u4e0b\u6765\u5c31\u662f\u9700\u8981\u8003\u8651\u7684\u7b2c\u4e09\u70b9\u3002<\/section>\n<section><strong>c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><strong>\u00a0<\/strong><strong>\u4e2a\u4eba\u540d\u4e0b\u6709\u65e0\u623f\u4ea7\u5f00\u53d1\u884c\u4e3a\u6216\u8005\u9891\u7e41\u7684\u623f\u4ea7\u4ea4\u6613\u8bb0\u5f55<\/strong><\/section>\n<section>\u5982\u679c\u4e2a\u4eba\u540d\u4e49\u4e0b\u4e00\u76f4\u4ece\u4e8b\u6c11\u623f\u7684\u5f00\u53d1\u884c\u4e3a\uff0c\u6216\u8005\u662f\u5728\u8fd1\u51e0\u5e74\u6709\u9891\u7e41\u7684\u623f\u4ea7\u4ea4\u6613\u8bb0\u5f55\uff0c\u90a3\u4e48\u4e2a\u4eba\u540d\u4e49\u4e0b\u552e\u51fa\u7684\u81ea\u4f4f\u623f\u4e5f\u5f88\u6709\u53ef\u80fd\u4f1a\u88ab\u5224\u5b9a\u9700\u8981\u7eb3\u7a0e\u7684\u3002\u56e0\u4e3a\u4e0a\u8ff0\u7684\u884c\u4e3a\u662f\u4e00\u79cd\u5546\u4e1a\u6d3b\u52a8\uff0c\u5728\u8fd9\u79cd\u6a21\u5f0f\u4e0b\uff0c\u623f\u4ea7\u5e76\u4e0d\u662f\u4f5c\u4e3a\u4e00\u9879\u8d44\u672c\u957f\u671f\u7684\u5b58\u5728\uff0c\u800c\u66f4\u50cf\u662f\u4e00\u4e2a\u77ed\u65f6\u95f4\u5185\u53ef\u4ee5\u6d41\u52a8\u7684\u5546\u54c1\uff0c\u8fd9\u4e5f\u5bfc\u81f4\u4e86\u7a0e\u52a1\u5c40\u6000\u7591\u4f60\u7684\u4e70\u623f\u610f\u56fe\u662f\u4e3a\u4e86\u83b7\u5229\uff0c\u4ece\u800c\u5224\u5b9a\u9700\u8981\u5bf9\u552e\u51fa\u81ea\u4f4f\u623f\u7684\u83b7\u5229\u90e8\u5206\u8fdb\u884c\u7eb3\u7a0e\u3002<\/section>\n<section>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>\u8d44\u4ea7\u91cd\u7ec4\u548c\u89c4\u5212\u4e2d\u5f15\u53d1\u7684\u7a0e\u52a1\u95ee\u9898<\/strong><\/section>\n<section>\u5728\u623f\u5730\u4ea7\u518d\u6b21\u5438\u5f15\u4f4f\u5e7f\u5927\u6295\u8d44\u8005\u7684\u773c\u7403\u65f6\uff0c\u5982\u679c\u6301\u6709\u591a\u5957\u623f\u4ea7\uff0c\u90a3\u4e48\u914d\u7f6e\u4e0e\u89c4\u5212\u6295\u8d44\u623f\u4ea7\u7684\u597d\u574f\uff0c\u76f4\u63a5\u51b3\u5b9a\u4e86\u6295\u8d44\u56de\u62a5\u7387\u3002<\/section>\n<section>\u90a3\u4e48\u4e0b\u9762\u6211\u4eec\u5c31\u6765\u5206\u6790\u4e00\u4e0b\uff0c\u8fd9\u91cc\u9762\u7a76\u7adf\u6709\u4e9b\u4ec0\u4e48\u6837\u7684\u95ee\u9898\u548c\u6ce8\u610f\u7684\u5730\u65b9\u3002<\/section>\n<section>\u00a0<strong>a.\u00a0\u00a0\u00a0\u00a0<\/strong><strong>\u623f\u4ea7\u5f00\u53d1\u5728\u4e2a\u4eba\u540d\u4e0b\u4e0e\u5728\u516c\u53f8\u540d\u4e0b\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/strong><\/section>\n<section>I.\u00a0\u00a0\u00a0\u00a0\u00a0\u4ee5\u4e2a\u4eba\u540d\u4e49\u6210\u4e3a\u5f00\u53d1\u5546\u7684\u60c5\u51b5\u4e0b\uff0c\u4f1a\u6709\u5927\u6982\u7387\u5f71\u54cd\u5230\u4e2a\u4eba\u540d\u4e0b\u5176\u4ed6\u623f\u4ea7\u552e\u5356\u65f6\u5019\u9700\u8981\u5bf9\u8d44\u672c\u589e\u503c\u90e8\u5206\u8fdb\u884c\u7f34\u7a0e\u7684\u5224\u5b9a\uff0c\u6bd4\u5982\u81ea\u4f4f\u623f\u7684\u51fa\u552e\u9700\u8981\u7f34\u7eb3\u6240\u5f97\u7a0e\uff1b<\/section>\n<section>II.\u00a0\u00a0\u00a0\u00a0\u00a0\u4ee5\u516c\u53f8\u540d\u4e49\u6210\u4e3a\u5f00\u653e\u5546\u7684\u60c5\u51b5\u4e0b\uff0c\u53ef\u4ee5\u628a\u516c\u53f8\u5f00\u53d1\u7684\u9879\u76ee\u4e0e\u4e2a\u4eba\u533a\u5206\u8d77\u6765\uff0c\u8fd9\u6837\u5c31\u5e76\u4e0d\u4f1a\u76f4\u63a5\u5f71\u54cd\u5230\u4e2a\u4eba\u540d\u4e0b\u623f\u4ea7\u7684\u552e\u5356\uff1b<\/section>\n<section>III.\u00a0\u00a0\u00a0\u00a0\u00a0\u4e2a\u4eba\u540d\u4e0b\u7684\u6240\u5f97\u7a0e\u7a0e\u7387\u662f\u4ee5\u9636\u68af\u72b6\u6536\u53d6\u7684\uff0c\u800c\u9ad8\u6536\u5165\u4eba\u7fa4\u7684\u7a0e\u7387\u4f1a\u8fbe\u523033%\uff0c\u5728\u4ee5\u4e2a\u4eba\u540d\u4e49\u8fdb\u884c\u623f\u4ea7\u5f00\u59cb\u65f6\uff0c\u57fa\u672c\u4e0a\u5229\u6da6\u90e8\u5206\u6bd4\u8f83\u9ad8\uff0c\u5f88\u5bb9\u6613\u5c31\u8fbe\u5230\u4e86\u9ad8\u7a0e\u7387\uff0c\u800c\u516c\u53f8\u7684\u6240\u5f97\u7a0e\u7a0e\u7387\u53ea\u670928%\u3002<\/section>\n<section><strong>b.\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><strong>\u5f53\u4e2a\u4eba\u540d\u4e0b\u623f\u4ea7\u5356\u7ed9\u516c\u53f8\u65f6\uff0c\u9700\u8981\u4ee5\u4ec0\u4e48\u6837\u7684\u4ef7\u683c\u5356\u7ed9\u516c\u53f8\u5462\uff1f\u8981\u4ea4\u7a0e\u5417\uff1f<\/strong><\/section>\n<section>\u9996\u5148\u80af\u5b9a\u662f\u8981\u4ee5\u5e02\u573a\u4ef7\u683c\u8fdb\u884c\u4ea4\u6613\uff0c\u4f46\u662f\u5982\u679c\u4e2a\u4eba\u540d\u4e0b\u623f\u4ea7\u6301\u6709\u65f6\u95f4\u8d85\u8fc710\u5e74\uff0c\u90a3\u4e48\u6536\u76ca\u6240\u5f97\u662f\u4e0d\u9700\u8981\u4ea4\u7a0e\u7684\uff0c\u4f46\u5982\u679c\u572810\u5e74\u5185\u4ea4\u6613\u5219\u6709\u53ef\u80fd\u9700\u8981\u4ea4\u7a0e\uff0c\u8fd9\u4e5f\u662f\u9700\u8981\u5177\u4f53\u60c5\u51b5\u5177\u4f53\u5206\u6790\u3002\u5047\u8bbe\u6301\u6709\u4e86\u5341\u5e74\u4ee5\u4e0a\uff0c\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