{"id":6856,"date":"2020-09-08T03:41:36","date_gmt":"2020-09-08T03:41:36","guid":{"rendered":"http:\/\/pas.prwebnz.a2hosted.com\/?p=6856"},"modified":"2021-12-08T00:08:14","modified_gmt":"2021-12-08T00:08:14","slug":"ci-shan-ji-gou","status":"publish","type":"post","link":"https:\/\/pas2008.co.nz\/zh-hans\/bo-ke\/shui-wu\/ci-shan-ji-gou","title":{"rendered":"\u975e\u76c8\u5229\u7ec4\u7ec7\u548c\u6148\u5584\u673a\u6784\u7684\u8fd0\u4f5c\u53ca\u5176\u7a0e\u52a1\u5e38\u8bc6"},"content":{"rendered":"<p>[vc_row][vc_column][vc_empty_space 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use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\u4ece2020\u5e744\u67081\u65e5\u5f00\u59cb\uff0c\u6240\u6709\u7b26\u5408\u89c4\u5b9a\uff0c\u4ee5\u6148\u5584\u4e3a\u76ee\u7684\u7684\u5b9e\u4f53\u90fd\u9700\u8981\u5728\u65b0\u897f\u5170\u5185\u653f\u90e8\u6148\u5584\u670d\u52a1\u7684\u5b98\u7f51\u4e0a\u6ce8\u518c\u3002\u5f53\u6148\u5584\u673a\u6784\u5728\u5185\u653f\u90e8\u7684\u5b98\u7f51\u4e0a\u6ce8\u518c\u6210\u529f\u540e\uff0c\u8be5\u6148\u5584\u673a\u6784\u5c31\u4f1a\u540c\u65f6\u88ab\u7a0e\u52a1\u5c40\u8ba4\u53ef\u4e3a\u65b0\u897f\u5170\u7684\u53d7\u8d60\u7ec4\u7ec7Donee Organisations\u3002\u56e0\u4e3a\u53d7\u8d60\u7ec4\u7ec7\u6536\u5230\u7684\u6240\u6709\u6350\u6b3edonation\u90fd\u4f1a\u7528\u4e8e\u6148\u5584\u4e8b\u4e1a\uff0c\u6240\u4ee5\uff0c\u7a0e\u52a1\u5c40\u5c31\u4f1a\u6388\u4e88\u8be5\u6148\u5584\u673a\u6784\u53ef\u4ee5\u514d\u9664\u6240\u5f97\u7a0e\u7684\u7533\u62a5\u7684\u8bb8\u53ef\u3002[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u5173\u4e8e\u6350\u8d60&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\u53d7\u8d60\u7ec4\u7ec7Donee Organisations\u4e3b\u8981\u7684\u8fd0\u8425\u662f\u4ee5\u6148\u5584\u6216\u6587\u5316\u4e3a\u76ee\u7684\u7684\uff0c\u6536\u5230\u7684\u6350\u8d60\u8d44\u91d1\u548c\u7269\u54c1\u90fd\u4f1a\u5168\u90e8\u7528\u4e8e\u5e2e\u52a9\u793e\u4f1a\u4e0a\u7684\u7279\u6b8a\u7fa4\u4f53\uff0c\u50cf\u662f\u5e2e\u52a9\u8d2b\u56f0\u5bb6\u5ead\uff0c\u670d\u52a1\u793e\u533a\uff0c\u7b49\u7b49\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>1.<\/strong><strong>\u7a0e\u52a1\u5c40\u8ba4\u4e3a\u6350\u8d60\u66f4\u50cf\u662f\u4e00\u79cd\u65e0\u6761\u4ef6\u7684\u793c\u7269<\/strong><strong>(Unconditional gift)<\/strong><strong>\u3002<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u65e0\u6761\u4ef6\u793c\u7269\uff0c\u987e\u540d\u601d\u4e49\u5c31\u662f\u5f53\u4f60\u4f5c\u51fa\u6350\u8d60\u7684\u65f6\u5019\uff0c\u5fc5\u987b\u662f\u81ea\u613f\u7684\u800c\u4e0d\u662f\u56e0\u4e3a\u67d0\u4e9b\u4eba\u6216\u662f\u539f\u56e0\u800c\u8feb\u4f7f\u4f60\u4f5c\u51fa\u6350\u8d60\u3002\u540c\u65f6\uff0c\u6350\u8d60\u4e0d\u4f1a\u5bf9\u6350\u8d60\u4eba\u6216\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba\u4ea7\u751f\u76f4\u63a5\u7684\u6709\u4ef7\u503c\u7684\u5229\u76ca\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e3e\u4e2a\u5e38\u89c1\u7684\u4f8b\u5b50\uff0c\u5bb6\u91cc\u5982\u679c\u6709\u5b69\u5b50\u5728\u65b0\u897f\u5170\u516c\u7acb\u5b66\u6821\u4e0a\u5b66\uff0c\u4e00\u5b9a\u90fd\u6536\u5230\u8fc7\u5b66\u6821\u5bc4\u6765\u7684\u4fe1\u662f\u5e0c\u671b\u5bb6\u957f\u53ef\u4ee5\u4ea4\u7eb3\u4e00\u5b9a\u7684\u6b3e\u9879\u6765\u652f\u6301\u5b66\u6821\u7684\u65e5\u5e38\u8fd0\u4f5c\uff0c\u4e5f\u5c31\u662f\u6211\u4eec\u4fd7\u79f0\u7684\u8d5e\u52a9\u8d39\u6216\u662f\u6350\u8d60\u8d39\u3002\u5bf9\u4e8e\u8fd9\u7b14\u94b1\uff0c\u5bb6\u957f\u4eec\u53ef\u4ee5\u81ea\u7531\u9009\u62e9\u4ea4\u6216\u662f\u4e0d\u4ea4\u3002\u8fd9\u4e00\u70b9\u5c31\u7b26\u5408\u4e86\u7a0e\u52a1\u5c40\u6709\u5173\u6350\u8d60\u5fc5\u987b\u662f\u51fa\u4e8e\u81ea\u613f\u7684\u89c4\u5b9a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53e6\u4e00\u65b9\u9762\uff0c\u5b66\u6821\u4e5f\u4e0d\u4f1a\u56e0\u4e3a\u5bb6\u957f\u9009\u62e9\u4e0d\u4ea4\u8fd9\u7b14\u6b3e\u9879\u800c\u505c\u6b62\u5b66\u751f\u4e5f\u5c31\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba\u7ee7\u7eed\u5728\u6821\u4e0a\u8bfe\u3002\u8fd9\u70b9\u4e5f\u5c31\u7b26\u5408\u4e86\u4e4b\u524d\u6240\u8bf4\u7684\uff0c\u6350\u8d60\u4eba\u6216\u662f\u548c\u6350\u8d60\u4eba\u6709\u5173\u7684\u4eba\u5373\u4fbf\u6ca1\u6709\u901a\u8fc7\u6350\u8d60\uff0c\u4e5f\u53ef\u83b7\u5f97\u67d0\u4e9b\u5229\u76ca\u3002\u65e2\u7136\u662f\u8fd9\u6837\u7684\u60c5\u51b5\uff0c\u6839\u636e\u7a0e\u52a1\u5c40\u5bf9\u65e0\u6761\u4ef6\u793c\u7269\u7684\u63cf\u8ff0\uff0c\u90a3\u4e48\u5bb6\u957f\u652f\u4ed8\u7ed9\u5b66\u6821\u7684\u6350\u52a9\u6b3e\u4e5f\u662f\u53ef\u4ee5\u7528\u6765\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>2.<\/strong><strong>\u6350\u8d60\u7ed9\u6148\u5584\u673a\u6784\u7684\u6b3e\u9879\u662f\u53ef\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\u7684\u3002<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5728\u5e74\u5e95\u62a5\u7a0e\u65f6\uff0c\u6709\u53ef\u80fd\u4f1a\u88ab\u81ea\u5df1\u7684\u4f1a\u8ba1\u544a\u77e5\u6240\u6350\u8d60\u7684\u6b3e\u9879\u4e0d\u53ef\u4ee5\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\uff0c\u8fd9\u662f\u4e3a\u4ec0\u4e48\u5462\uff1f\u56e0\u4e3a\u7a0e\u52a1\u5c40\u89c4\u5b9a\uff0c\u5f53\u6350\u8d60\u8fbe\u5230$5\u7ebd\u5e01\u4ee5\u4e0a\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\u65f6\uff0c\u4f60\u6240\u6350\u8d60\u7684\u6148\u5584\u7ec4\u7ec7\u5fc5\u987b\u662f\u88ab\u7a0e\u52a1\u5c40\u8ba4\u53ef\u7684\u53d7\u8d60\u7ec4\u7ec7Donee Organisation, \u4e5f\u5c31\u662f\u5728\u6148\u5584\u5b98\u7f51\u4e0a\u5df2\u7ecf\u6ce8\u518c\u7684\u6148\u5584\u673a\u6784\uff0c\u8fd9\u4e9b\u5df2\u7ecf\u88ab\u8ba4\u8bc1\u8fc7\u7684\u6148\u5584\u673a\u6784\u5f00\u5177\u7684\u6350\u6b3e\u5355\u636e\u624d\u53ef\u4ee5\u7528\u4e8e\u7533\u8bf7\u7a0e\u6536\u62b5\u514d\u3002\u5728\u7a0e\u52a1\u5c40\u7684\u5b98\u7f51\u4e0a\u4f60\u53ef\u4ee5\u627e\u5230\u7a0e\u52a1\u5c40\u6240\u8ba4\u53ef\u7684\u53d7\u8d60\u7ec4\u7ec7Donee Organizations\uff0c\u5927\u7ea6\u6709\u63a5\u8fd130,000\u5bb6\u5b9e\u4f53\u662f\u88ab\u7a0e\u52a1\u5c40\u8ba4\u53ef\u7684\u3002[\/vc_column_text][vc_empty_space][vc_custom_heading text=&#8221;\u5173\u4e8eGST&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text]\u5982\u679c\u975e\u76c8\u5229\u7ec4\u7ec7\u7684\u8425\u4e1a\u989d\u5728\u8fc7\u53bb\u6216\u662f\u672a\u6765\u768412\u4e2a\u6708\u91cc\u8d85\u8fc7$60,000\u7684\u8bdd\uff0c\u5c31\u5fc5\u987b\u8981\u6ce8\u518cGST\u3002\u4f46\u5982\u679c\u4e0d\u5230$60,000\u7684\u8bdd\uff0c\u5219\u53ef\u4ee5\u91c7\u7528\u81ea\u613f\u6ce8\u518c\u7684\u65b9\u6cd5\u3002\u4e5f\u5c31\u662f\u8bf4\u8d85\u8fc76\u4e07\u7684\u8bdd\uff0c\u7a0e\u52a1\u5c40\u4f1a\u5f3a\u5236\u6ce8\u518cGST\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>1.<\/strong><strong>\u51fa\u552e\u6350\u8d60\u7684\u7269\u54c1\u662f\u5426\u542b\u6709<\/strong><strong>GST<\/strong><strong>\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u6839\u636e\u7a0e\u52a1\u5c40\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u975e\u76c8\u5229\u7ec4\u7ec7\u6240\u51fa\u552e\u7684\u4e1c\u897f\u662f\u522b\u4eba\u6350\u52a9\u7684\u8bdd(Donated goods sold by non-profit organization)\uff0c\u90a3\u4e48\u8fd9\u6837\u5546\u54c1\u7684\u4ef7\u683c\u4e2d\u662f\u4e0d\u542b\u6709GST\u7684\uff0c\u4e5f\u5c31\u662fexempt from GST\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>2.<\/strong><strong>\u5f00\u5bb6\u5546\u5e97\u53ea\u5356\u6350\u8d60\u7269\u54c1\uff0c\u53ef\u4ee5<\/strong><strong>claim GST<\/strong><strong>\u5417\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u5728\u8fd9\u65b9\u9762\u7a0e\u52a1\u5c40\u65e9\u5df2\u6709\u76f8\u5173\u7684\u89c4\u5b9a\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7\u662f\u4e0d\u80fdclaim\u56e0\u4e3a\u51fa\u552e\u6350\u52a9\u7269\u54c1\u6240\u4ea7\u751f\u7684\u8d39\u7528\u4e2d\u7684GST\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5982\u679c\u4f60\u6240\u5f00\u8bbe\u7684\u5546\u5e97\u53ea\u662f\u7528\u6765\u5356\u522b\u4eba\u6350\u52a9\u7684\u7269\u54c1\u7684\u8bdd\uff0c\u90a3\u4e48\u6709\u5173\u8fd9\u5bb6\u5546\u5e97\u7684\u8d39\u7528\uff0c\u6bd4\u5982\u5730\u7a0e\uff0c\u5546\u5e97\u7684\u7ef4\u4fee\u6216\u662f\u5176\u4ed6\u6709\u5173\u6350\u52a9\u7269\u54c1\u7684\u8d39\u7528\u4e2d\u7684GST\u90fd\u662f\u4e0d\u80fdclaim\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>3.<\/strong><strong>\u5f00\u5bb6\u5546\u5e97\u9500\u552e\u6350\u8d60\u7269\u54c1\u4ee5\u53ca\u4ece\u4f9b\u8d27\u5546\u8d2d\u4e70\u7684\u4ea7\u54c1\uff0c\u53ef\u4ee5<\/strong><strong>claim GST<\/strong><strong>\u5417\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u975e\u76c8\u5229\u7ec4\u7ec7\u82e5\u51b3\u5b9a\u5728\u5546\u5e97\u91cc\u65e2\u51fa\u552e\u6765\u81ea\u6350\u8d60\u7684\u7269\u54c1\u540c\u65f6\u8fd8\u51fa\u552e\u4e00\u4e9b\u4ece\u4f9b\u8d27\u5546\u90a3\u91cc\u4e70\u6765\u7684\u5546\u54c1(Sells purchased goods)\u3002\u90a3\u4e48\u6839\u636e\u7a0e\u52a1\u5c40\u7684\u89c4\u5b9a\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7\u53ea\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40claim\u90a3\u4e9b\u76f4\u63a5\u6709\u5173\u4ece\u4f9b\u8d27\u5546\u90a3\u91cc\u4e70\u6765\u7684\u8d27\u54c1\u7684GST\uff0c\u6bd4\u5982\u8fd9\u4e9b\u8d27\u54c1\u7684\u8fd0\u8f93\u8d39\u7528\u3002\u800c\u50cf\u662f\u4e00\u4e9b\u516c\u7528\u7684\u8d39\u7528\uff0c\u6bd4\u5982\u5546\u5e97\u7684\u7535\u8d39\uff0c\u5730\u7a0e\u548c\u7ef4\u4fee\u8d39\u5219\u9700\u8981\u6309\u4e00\u5b9a\u7684\u6bd4\u4f8b\u6765claim\u3002\u81f3\u4e8e\u80fd\u591fclaim\u591a\u5c11\uff0c\u5219\u8981\u770b\u4f60\u4ece\u4f9b\u5e94\u5546\u90a3\u91cc\u8fdb\u8d27\u5360\u6240\u51fa\u552e\u8d27\u54c1\u603b\u6570\u91cf\u7684\u591a\u5c11\u624d\u80fd\u51b3\u5b9a\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>4.<\/strong><strong>\u6148\u5584\u7ec4\u7ec7\u665a\u5bb4\u5165\u573a\u5238\u6709<\/strong><strong>GST<\/strong><strong>\u95ee\u9898\u5417\uff1f<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<p>\u975e\u76c8\u5229\u7ec4\u7ec7\u7ecf\u5e38\u5728\u6bcf\u5e74\u5c81\u672b\u5e74\u7ec8\u7684\u65f6\u5019\uff0c\u4e3e\u529e\u5927\u5927\u5c0f\u5c0f\u7684\u6148\u5584\u821e\u4f1a\u6216\u662f\u665a\u5bb4\u3002\u5176\u76ee\u7684\u53ef\u80fd\u662f\u4e3a\u4e86\u67d0\u4e9b\u4eba\u7fa4\u6216\u662f\u4e8b\u4ef6\u6765\u7b79\u6b3e\uff0c\u800c\u4e14\u5728\u5165\u573a\u5238\u7684\u6b63\u9762\u5370\u7740\u6350\u8d60(Donation)\u7684\u5b57\u6837\u3002\u540c\u65f6\u975e\u76c8\u5229\u7ec4\u7ec7\u8d1f\u8d23\u8fd9\u6b21\u6d3b\u52a8\u7684\u6240\u6709\u82b1\u9500\uff0c\u5305\u62ec\u573a\u5730\u7684\u79df\u91d1\uff0c\u4e50\u961f\u6f14\u51fa\u4ee5\u53ca\u9152\u6c34\u8d39\u7b49\u4e00\u7cfb\u5217\u7684\u8d39\u7528\u3002\u90a3\u4e48\u975e\u76c8\u5229\u7ec4\u7ec7\u9700\u4e0d\u9700\u8981\u4e3a\u51fa\u552e\u5165\u573a\u5238\u800c\u5f97\u5230\u7684\u6536\u5165\u7f34\u7eb3GST\u5462\uff1f\u540c\u65f6\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7\u53ef\u4e0d\u53ef\u4ee5\u4e3a\u56e0\u4e3e\u529e\u8fd9\u6b21\u6148\u5584\u821e\u4f1a\u6240\u4ea7\u751f\u7684\u8d39\u7528claim GST\uff1f\u5bf9\u4e8e\u8fd9\u4e00\u7c7b\u7684\u6848\u4f8b\uff0c\u7a0e\u52a1\u5c40\u662f\u8fd9\u6837\u89e3\u91ca\u7684\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5373\u4fbf\u662f\u5370\u6709\u6350\u8d60\u7684\u5b57\u6837\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7\u8fd8\u662f\u9700\u8981\u4e3a\u5165\u573a\u5238\u7684\u6536\u5165\u5411\u7a0e\u52a1\u5c40\u7f34\u7eb3GST\u3002\u56e0\u4e3a\u901a\u8fc7\u51fa\u552e\u5165\u573a\u5238\u6240\u5f97\u5230\u7684\u6536\u5165\uff0c\u5e76\u4e0d\u7b26\u5408\u6211\u4eec\u4e4b\u524d\u6240\u63d0\u5230\u7684\u201c\u65e0\u6761\u4ef6\u793c\u7269\u201d\u8fd9\u4e00\u6982\u5ff5\u3002\u9996\u5148\uff0c\u53c2\u52a0\u8fd9\u6b21\u6148\u5584\u665a\u5bb4\u7684\u5609\u5bbe\u90fd\u5fc5\u987b\u6301\u6709\u4e00\u5f20\u5165\u573a\u5238\uff0c\u4e5f\u5c31\u662f\u8bf4\u5982\u679c\u6ca1\u6709\u5165\u573a\u5238\u7684\u8bdd\uff0c\u662f\u6ca1\u6709\u529e\u6cd5\u53c2\u52a0\u7684\u3002\u6211\u4eec\u53ef\u4ee5\u628a\u8fd9\u79cd\u884c\u4e3a\u770b\u4f5c\u4e3a\u662f\u975e\u81ea\u613f\u8d2d\u4e70\u3002\u5176\u6b21\uff0c\u53c2\u52a0\u8fd9\u6b21\u6148\u5584\u665a\u5bb4\u7684\u5609\u5bbe\u53ef\u4ee5\u514d\u8d39\u4eab\u7528\u7531\u975e\u76c8\u5229\u7ec4\u7ec7\u6240\u63d0\u4f9b\u7684\u9152\u6c34\u996e\u6599\u4ee5\u53ca\u6b23\u8d4f\u4e50\u961f\u8868\u6f14\u3002\u8fd9\u4e9b\u670d\u52a1\u53ef\u4ee5\u770b\u4f5c\u662f\u7531\u4e8e\u8d2d\u4e70\u5165\u573a\u5238\u800c\u5bf9\u5609\u5bbe\u4ea7\u751f\u7684\u5229\u76ca\u3002\u56e0\u6b64\uff0c\u5165\u573a\u5238\u7684\u6536\u76ca\u4e0d\u80fd\u88ab\u5f53\u4f5c\u662f\u65e0\u6761\u4ef6\u793c\u7269\u3002\u53e6\u5916\uff0c\u975e\u76c8\u5229\u7ec4\u7ec7\u662f\u53ef\u4ee5\u5411\u7a0e\u52a1\u5c40\u7d22\u56de\u56e0\u4e3e\u529e\u8fd9\u6b21\u6d3b\u52a8\u4ea7\u751f\u8d39\u7528\u7684GST\u7684\u3002[\/vc_column_text][vc_empty_space][vc_column_text]\u5e0c\u671b\u672c\u671f\u975e\u76c8\u5229\u7ec4\u7ec7\u6216\u8005\u6148\u5584\u673a\u6784\u7684\u8fd0\u4f5c\u4ee5\u53ca\u76f8\u5173\u7a0e\u52a1\u77e5\u8bc6\u80fd\u8ba9\u8bfb\u8005\u6709\u4e86\u4e00\u4e2a\u5927\u81f4\u7684\u4e86\u89e3\u3002\u5982\u679c\u6709\u66f4\u591a\u7591\u95ee\uff0c\u6b22\u8fce\u8054\u7cfb\u6211\u4eec\uff08<a href=\"tel:09 303 2868\">09 303 2868<\/a>\uff09\uff0c\u4e5f\u53ef\u6dfb\u52a0\u5fae\u4fe1\u53f7\uff1aPAS\u4f1a\u8ba1\u884c\uff08pasaccounting\uff09\u6216 PAS\u4f1a\u8ba1\u884c-\u5c0f\u52a9\u624b\uff08nzau02\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><em>\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\uff0c\u64b0\u7a3f\u5355\u4f4d\u6216\u64b0\u7a3f\u4eba\u5bf9\u56e0\u91c7\u7528\u672c\u6587\u800c\u9020\u6210\u7684\u4e00\u5207\u540e\u679c\u4e0d\u8d1f\u4efb\u4f55\u6cd5\u5f8b\u8d23\u4efb\uff0c\u8bfb\u8005\u5728\u505a\u4efb\u4f55\u51b3\u5b9a\u4e4b\u524d\u9700\u5f81\u6c42\u4e13\u4e1a\u4eba\u58eb\u7684\u5efa\u8bae\u3002<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><em>\u7ad9\u5185\u6587\u7ae0\u7248\u6743\u4e13\u5c5ePAS\u4f1a\u8ba1\u884c\u53ca\u672c\u7f51\u7ad9\uff0c\u672a\u7ecf\u4e66\u9762\u540c\u610f\uff0c\u4efb\u4f55\u4eba\u53ca\u673a\u6784\u4e0d\u5f97\u6284\u88ad\u548c\u8f6c\u8f7d\uff01\u8fdd\u8005\u5c06\u8d1f\u5168\u90e8\u6cd5\u5f8b\u8d23\u4efb\uff01\u8c22\u8c22\u5408\u4f5c\uff01<\/em>[\/vc_column_text][vc_empty_space 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