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PgeNY bhNcPTLr bhNLbNvPgevǑ-~[^ gfnx0 8.4PgeN] zYvO{NO(u 8.4.1SSNO^vPgeYvO{9(uvbb 1uSSNbb v^ cSSNO^PgeYNvw 0N?eS[2015]141Sĉ[T2013t^Nĉ,{9.3agvsQQ[gbL0 2) ] zSf~{vDeBl0^\N] zSf+TSfTT TYXR] zI{ v~{] z _{ TecO z^[Uv] zNRT|US0~{US g{D Nz]VS6eUS YbSNSV bDe NhQ ] z~{e N_eEQDe R] z NXRvƉ:NbSN>e_dkyCg)R ] z NQ\v c[~{cbd0 3) ~{vePBl0e]-NSuv^1uSSNbb#NvSfSvQNSf bSN^(WSuT )YQRt}Y~{Kb~bvtUSMOTSSN~{S 4) 1uNbSNSV[v] zSf bSNeCgBl~{TP0 5) ~{USv~{ z^_{%Nk`$bSN(W]hN] zϑnUSb{fN-N}fvPgeUSNNONWQNkT Te\LgPgeUSNmE^NWQNkT Te\LgPgeUSN̍E^NWQNkT Te\LgPgeUSNm̍E^NWQUSN:NW@xǏ %e vQǏRnc[te0 ,{3ye_vQNNk 12.2.1 N>kv/eN N>k/eNkObё / 0 N>k/eNgP / 0 N>kcbVve_ / 0 12.2.2 N>kbO bSNcNN>kbOvgP / 0 N>kbOvb__:N / 0 12.3 ϑ 12.3.1 ϑSR ] zϑ{ĉR NvsQvV[hQ0LNhQ:NOnc0 12.3.2 ϑhTg sQNϑhTgv~[ ^9hnc] zwQSO`Q g['`vkXQ 0 12.3.3 USNT Tvϑ sQNUSNT Tϑv~[ / 0 12.3.4 ;`NT Tvϑ sQN;`NT Tϑv~[ / 0 12.3.5;`NT TǑ(u/eNRhϑ/eNv /f&T(u,{12.3.4 y0;`NT Tvϑ0~[ۏLϑ / 0 12.3.6 vQNNk/eN 12.4.1 N>khTg sQNN>khTgv~[ cgqNS^Nl?e^ 0sQNۏNekR:_?e^bDyvDёv{va 0N?eS[2013]111SeNĉ[kXQ gTv20%R$N!k~{ ,{N!k:N[TNt^/eN] z[[Nv15% SY5%_] zOOgn~n 0 12.4.2 ۏ^N>k3uUSv6R sQNۏ^N>k3uUS6Rv~[ / 0 12.4.3 ۏ^N>k3uUSvcN 1 USNT Tۏ^N>k3uUScNv~[ / 0 2 ;`NT Tۏ^N>k3uUScNv~[ / 0 3 vQNNk3uUScNv~[ / 0 12.4.4 ۏ^>k[8hT/eN 1 vtN[gv^bSSNvgP / 0 SSN[b[ybv^~{Sۏ^>k/eNfNvgP 0 2 SSN/eNۏ^>kvgP / 0 SSN>g/eNۏ^>kvݏ~ёv{e_ / 0 12.4.6 /eNRhv6R 20;`NT T/eNRhv6RN[yb / 0 30USNT Tv;`Nyv/eNRhv6RN[yb / 0 13. 6eT] zՋf 13.1 RRy] z6e 13.1.2vtN N ceۏL6ee ^cMR / \ecNfNb^gBl0 sQN^gg N_Ǐ / \e0 13.2 z]6e 13.2.2z]6e z^ sQNz]6e z^v~[ / 0 SSN N cgq,gy~[~~z]6e0S] zc6efNvݏ~ёv{el 1ubhNkXQ 0 13.2.5yN0c6ehQNR] z bSNTSSNyN] zvgP / 0 SSN*g c,gT T~[c6ehQbR] zv ݏ~ёv{el:N 1ubhNkXQ 0 bSN*g ceyN] zv ݏ~ёv{el:N 1ubhNkXQ 0 13.3 ] zՋf 13.3.1 Ջf z^ ] zՋfQ[ Y g R^fnx &TR1\kXQ NmS 1 US:gewՋf9(u1u bSN bb 2 ewTRՋf9(u1u bSN bb0 13.3.3 beՋf sQNbeՋfvsQNyv~[ 9hnc] z`QkXQ 0 13.6 z]:W 13.6.1 z]:W bSN[bz]:WvgP (dkY^1ubhN9hnc] z`Q g['`vkXQ)0 14. z]~{ 14.1 z]N>k3u bSNcNz]N>k3uUSvgP / 0 z]N>k3uUS^SbvQ[ d(uag>k~[Y ؏Sbe]V0z]DeI{SN Blz]~{3uUSN TcNSSN0 14.2 z]~{[8h SSN[bz]N>kvgP cbheN~[v] z>k/eNag>k~[N>k 0 SSN[ybz]N>k3uUSvgP 0 SSN[bz]N>kvgP cN>k~[ 0 sQNz]N>kfN_R Y8hve_T z^ / 0 ?e^lQqQ] zvz]Q{[ ?e^lQqQbDyv] zz]Q{[ cgqNS^Nl?e^N?eS[2006]50SwpSSv 0NS^?e^lQqQ] z[vcwRl 0SN?eRS[2007]140S 0NS^Nl?e^RlQ[sQNۏNek:_S?e^lQqQ] zbDQ{b[6R^vw 0 gsQĉ[gbL N[~g\O:NN>k~{Onc0 14.4 g~~n 14.4.1 g~~n3uUS bSNcNg~~n3uUSvNpe / 0 bSNcNg~~{3uUSvgP / 0 14.4.2 g~~nfNT/eN 1 SSN[bg~~n3uUSv[ybv^Sg~~nfNvgP /0 2 SSN[b/eNvgP / 0 15. :w#NgNOO 15.2:w#Ng :w#NgvwQSOgP g NǏ24*Ng S:N6*Ng012*Ng024*Ng 0 15.3 (ϑOё sQN/f&TcbYu(ϑOёv~[ 09hnc] z`QFU[ 15.3.1 bSNcO(ϑOёve_ (ϑOёǑ(uN N,{ ye_ 1 (ϑOёOQ Oё:N  2 %v] z>k 3 vQNe_: 0 15.3.2 (ϑOёvcbYu (ϑOёvcbYuǑSN N,{ ye_ 1 (W/eN] zۏ^>ke!kcbYu (Wdk`b_ N (ϑOёv{Wpe NSbN>kv/eN0cbVNSNmNOO0bSN N(W~[gPQ>mNOOv SSNSNYXbNNOt020Su'}%`bONEev bSN(Wc0RNEewT ^S_zsS0RNEes:WbObSN N ce>mNOOv SSNSNYXbNNOt @bSuv9(u1ubSNbb0 16. ݏ~ 16.1 SSNݏ~ 16.1.1SSNݏ~v`b_ SSNݏ~vvQN`b_ / 0 16.1.2 SSNݏ~v#N SSNݏ~#Nvbbe_T{el 1 VSSNSV*g(WR_]egMR7)YQ N_]wvݏ~#N 0 2 VSSNSV*g cT T~[/eNT TN>kvݏ~#N 0 3 SSNݏS,{10.1>k0SfvV0,{2 y~[ L[eSmv]\Obl1uNN[evݏ~#N 0 4 SSNcOvPge0] zYvĉk c$eckS_t1u USebcSSN~NgyeP0 SSN~~O(ubSN(We]s:WvPge0Y04Ne] z0bSNeNT1ubSNbNvQ TIN6RvvQNeNv9(ubbe_ c(uag>k 0^1uSeFU[ 17. NSbR 17.1 NSbRvnx d(uT Tag>k~[v NSbRNNKNY Ɖ:N NSbRvvQN`b_ / 0 17.4 V NSbRdT T T TdT SSN^(WFU[bnx[SSN^/eN>kyT )YQ[b>kyv/eN0 18. Oi 18.1 ] zOi sQN] zOivyr+R~[ / 0 18.3 vQNOi sQNvQNOiv~[ / 0 bSN/f&T^:NvQe]YI{Rt"NOi kXQ/fb&T 0 18.7 wINR sQNSfOiT TevwINRv~[ c(uag>k 0 20. N㉳Q 20.3 Nċ[ T TS_NN/f&T Ta\] zNcNNċ[\~Q[ / 0 20.3.1 Nċ[\~vnx[ Nċ[\~bXTvnx[ / 0 [Nċ[XTvgP / 0 Nċ[\~bXTvblbbe_ / 0 vQNNyv~[ / 0 20.3.2 Nċ[\~vQ[ T TS_NNsQN,gyv~[ / 0 20.4Nbɋ VT TST T gsQNySuvN c NR,{ ye_1ubhN (u ㉳Q 1 T NYXTO3uN 2 T Nllbwɋ0 eEQOS OSfNDNvU_Q[SkDN 2SSNO^PgeYNȉh 3] z(ϑOOfN 4;N^] zeNvU_ 5bSN(uN,g] ze]v:ghYh 6bSN;Ne]{tNXTh 7e\~bOkbOk~[Nĉ-Nĉ[v] zϑ{ĉR-Nl gN,gz,{1.4>k_N*g~[v SeOSFUnx[OSFU Nbv STw~bLN] z N{t:gg3u[b cgq gT T~_gRvV~@bh:y:\[vtQϑ{0ϑǑ(u-NNSNlqQTVl[vW,gϑUSMO0 1.2 ,g] zϑnUS^NbheN-NvbhN{w0(uT Tag>k0N(uT Tag>k0b/ghQTBlSV~I{zQ[NwTt0 1.3 ,g] zϑnUSN/fbhbNvqQ TW@x z]~{v] zϑ cT T~[nx[0T TNk/eN^u_T Tag>k(Sb(uT Tag>kTN(uT Tag>k)0b/ghQTBlNS,gzv gsQ~[0 1.4 eEQP[vvP[vyr_0ϑUSMO0] zϑ{ĉRS]\OQ[fY N 0 1.5 ,gag,{1.1>k-N~[vϑTNĉR(uNT Te\~Ǐ z-N] zϑϑNN>k/eN0] zSf0"}TT] z~{0 1.6 ,gagN N,{2agT,{3agvfQ[/fgbT TeNv]hN] zϑnUSv~bR0 20bhbNf 2.1 bhbN^9hncbheN-Nv gsQNBl v^ cgq NROnc;NbN0 (1) ,gbheN (2) 0^] z] zϑnUSNĉ 0 (3) V[bw~0LN^;N{蕁SvNRl (4) ON[ V[bw~0LN^;N{蕁SvN[ (5) bheN(Sb] zϑnUS)von0eEQTO9eeN 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