{"id":11053,"date":"2023-07-13T11:00:30","date_gmt":"2023-07-13T03:00:30","guid":{"rendered":"https:\/\/nanamaacs.shop\/?p=11053"},"modified":"2024-10-28T10:09:41","modified_gmt":"2024-10-28T02:09:41","slug":"how-to-calculate-business-tax","status":"publish","type":"post","link":"https:\/\/nanamaacs.shop\/artical\/how-to-calculate-business-tax\/","title":{"rendered":"\u71df\u696d\u7a05\u600e\u9ebc\u7b97\uff1f7\u5927\u7533\u5831\u91cd\u9ede\u8fc5\u901f\u4e86\u89e3\uff01"},"content":{"rendered":"\n<p>\u71df\u696d\u4eba\u6bcf\u5e74\u90fd\u8981\u5b9a\u671f\u7e73\u7d0d\u71df\u696d\u7a05\uff0c\u90a3\u9ebc\u71df\u696d\u7a05\u600e\u9ebc\u7b97\uff1f\u7533\u5831\u6708\u4efd\u548c\u7e73\u7d0d\u6642\u9593\u53c8\u662f\u4ec0\u9ebc\u6642\u5019\uff1f\u54ea\u4e9b\u9805\u76ee\u53ef\u4ee5\u6263\u62b5\u71df\u696d\u7a05\u5462\uff1f\u5c31\u8b93\u6211\u5011\u4f86\u70ba\u4f60\u8aaa\u660e\u71df\u696d\u7a05\u7684\u5404\u9805\u91cd\u9ede\uff01<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 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rowspan=\"8\" style=\"vertical-align: middle;text-align:center\">\u7279\u7a2e\u7a05\u984d<br\/>\uff08\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\uff09<\/th>\n<td style=\"vertical-align: middle;text-align: center\">\u9152\u5bb6\u3001\u6709\u966a\u4f8d\u670d\u52d9\u7684\u8336\u5ba4\u3001\u5496\u5561\u5ef3\u6216\u9152\u5427\u7b49<\/td>\n<td style=\"vertical-align: middle;text-align: center\">25%<\/td>\n<\/tr>\n\n<tr>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center\">\u591c\u7e3d\u6703\u3001\u6709\u5a1b\u6a02\u7bc0\u76ee\u7684\u9910\u98f2\u5e97<\/td>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center\">15%<\/td>\n<\/tr>\n\n<tr>\n<td style=\"vertical-align: middle;text-align:center\">\u9280\u884c\u696d\u3001\u4fdd\u96aa\u696d\u7d93\u71df\u9280\u884c\u3001\u4fdd\u96aa\u672c\u696d\u92b7\u552e\u984d<\/td>\n<td style=\"vertical-align: middle;text-align: center\">5%<\/td>\n<\/tr>\n\n<tr>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center \">\u91d1\u878d\u696d\u975e\u5c08\u5c6c\u672c\u696d\u7684\u92b7\u552e\u984d<\/td>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center \">5%<\/td>\n<\/tr>\n\n<tr>\n<td style=\"vertical-align: middle;text-align: center\">\u91d1\u878d\u696d\u5176\u4ed6\u5c08\u5c6c\u672c\u696d\u4e4b\u92b7\u552e\u984d\uff08\u4e0d\u542b\u9280\u884c\u696d\u3001\u4fdd\u96aa\u696d\u7d93\u71df\u9280\u884c\u3001\u4fdd\u96aa\u672c\u696d\u6536\u5165\uff09<\/td>\n<td style=\"vertical-align: middle;text-align: center\">2%<\/td>\n<\/tr>\n\n<tr>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center\">\u4fdd\u96aa\u696d\u7684\u518d\u4fdd\u8cbb\u6536\u5165<\/td>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center\">1%<\/td>\n<\/tr>\n\n<tr>\n<td style=\"vertical-align: middle;text-align: center\">\u5c0f\u898f\u6a21\u71df\u696d\u4eba\u3001\u5176\u4ed6\u7d93\u8ca1\u653f\u90e8\u898f\u5b9a\u514d\u4e88\u7533\u5831\u92b7\u552e\u984d\u4e4b\u71df\u696d\u4eba<\/td>\n<td style=\"vertical-align: middle;text-align: center\">1%<\/td>\n<\/tr>\n\n<tr>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center\">\u8fb2\u7522\u54c1\u6279\u767c\u627f\u92b7\u4eba\u3001\u92b7\u552e\u8fb2\u7522\u54c1\u5c0f\u898f\u6a21\u71df\u696d\u4eba<\/td>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center\">0.1%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p>\u9808\u6ce8\u610f\u7684\u662f\uff0c\u653f\u5e9c\u6709\u898f\u5b9a\u300c\u8d77\u5fb5\u9ede\u300d\uff0c\u7576\u71df\u696d\u984d\u8d85\u904e\u4e00\u5b9a\u984d\u5ea6\u624d\u6703\u5fb5\u6536\u71df\u696d\u7a05\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u672a\u9054\u8d77\u5fb5\u9ede\uff1a<\/strong><span 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style=\"background-color:#eeeeee\">\u203b\u8cbc\u5fc3\u63d0\u9192\uff1a\u653f\u5e9c\u5c07\u8abf\u6574\u71df\u696d\u7a05\u8d77\u5fb5\u9ede\uff0c\u92b7\u552e\u8ca8\u7269\u8d77\u5fb5\u9ede\u8abf\u6574\u70ba10\u842c\u5143\u3001\u92b7\u552e\u52de\u52d9\u8d77\u5fb5\u9ede\u8abf\u6574\u70ba5\u842c\u5143\uff0c\u9810\u8a082025\u5e741\u6708\u4e0a\u8def\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E7%87%9F%E6%A5%AD%E7%A8%85%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95%EF%BC%9F\"><\/span>\u71df\u696d\u7a05\u8a08\u7b97\u65b9\u6cd5\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u71df\u696d\u7a05\u7684\u8a08\u7b97\u65b9\u6cd5\u53ef\u5206\u70ba2\u7a2e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading h333\">\u52a0\u503c\u578b\u71df\u696d\u7a05<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u516c\u5f0f\uff1a\u92b7\u9805\u7a05\u984d\uff0d\u9032\u9805\u7a05\u984d\uff1d\u61c9\u7d0d\uff08\u6ea2\u4ed8\uff09\u71df\u696d\u7a05\u984d<\/li>\n\n\n\n<li>\u516c\u5f0f\u8a08\u7b97\u7d50\u679c\u70ba\u6b63\u503c\u6642\uff0c\u672c\u671f\u9808\u7e73\u71df\u696d\u7a05\uff1b<span class=\"point\">\u7d50\u679c\u70ba\u8ca0\u503c\u6642\uff0c\u672c\u671f\u7121\u9808\u7e73\u7a05\uff0c\u591a\u51fa\u4f86\u7684\u6ea2\u4ed8\u7a05\u984d\u53ef\u7559\u8457\u4ee5\u5f8c\u6263\u62b5<\/span>\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#eeeeee\">\u203b\u92b7\u9805\u7a05\u984d\uff1a\u300c\u6211\u65b9\u92b7\u552e\u984d\u00d75\uff05\uff08\u7a05\u7387\uff09\u300d\uff0c\u6307\u71df\u696d\u4eba\u5411\u8cb7\u65b9\u6536\u53d6\u7684\u71df\u696d\u7a05\u984d<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#eeeeee\">\u203b\u9032\u9805\u7a05\u984d\uff1a\u300c\u5c0d\u65b9\u92b7\u552e\u984d\u00d75\uff05\uff08\u7a05\u7387\uff09\u300d\uff0c\u6307\u71df\u696d\u4eba\u5411\u8ce3\u65b9\u652f\u4ed8\u7684\u71df\u696d\u7a05\u984d<\/p>\n\n\n\n<p>\u8209\u4f8b\uff1a<\/p>\n\n\n\n<p>\u92b7\u552e\u984d\u70ba10000\uff0c\u9032\u8ca8\u652f\u51fa\u70ba3000\uff0c\u61c9\u7d0d\u7a05\u984d\u70ba\uff1a<\/p>\n\n\n\n<p>\uff0810000\u00d75\uff05\uff09\uff0d\uff083000\u00d75\uff05\uff09\uff1d350\u5143<\/p>\n\n\n\n<h3 class=\"wp-block-heading h333\">\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u516c\u5f0f\uff1a\u92b7\u552e\u984d\u00d7\u7a05\u7387\uff1d\u61c9\u7d0d\u7a05\u984d<\/li>\n<\/ul>\n\n\n\n<p>\u8209\u4f8b\uff1a<\/p>\n\n\n\n<p>\u92b7\u552e\u984d100000\u5143\u7684\u591c\u7e3d\u6703\uff0c\u61c9\u7d0d\u7a05\u984d\u70ba\uff1a<\/p>\n\n\n\n<p>100000\u00d715%\uff08\u7279\u7a2e\u71df\u696d\u7a05\u7387\uff09=15000\u5143<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#eeeeee\">\u203b\u8cbc\u5fc3\u63d0\u9192\uff1a\u82e5\u9700\u8981\u71df\u696d\u7a05\u8a08\u7b97\u5668\uff0c\u53ef\u81f3<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw158w\/40\" target=\"_blank\" rel=\"noreferrer noopener\">\u8ca1\u653f\u90e8\u7db2\u7ad9<\/a>\u9032\u884c\u71df\u696d\u7a05\u8a66\u7b97\uff01<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1001\" height=\"810\" src=\"https:\/\/nanamaacs.shop\/wp-content\/uploads\/2023\/07\/\u71df\u696d\u7a05\u8a08\u7b97\u65b9\u6cd5\u3010\u8cb8\u6b3e\u5c31\u627e\u6211\u3011.png\" alt=\"\u71df\u696d\u7a05\u8a08\u7b97\u65b9\u6cd5\u3010\u8cb8\u6b3e\u5c31\u627e\u6211\u3011\" class=\"wp-image-17213\" srcset=\"https:\/\/nanamaacs.shop\/wp-content\/uploads\/2023\/07\/\u71df\u696d\u7a05\u8a08\u7b97\u65b9\u6cd5\u3010\u8cb8\u6b3e\u5c31\u627e\u6211\u3011.png 1001w, https:\/\/nanamaacs.shop\/wp-content\/uploads\/2023\/07\/\u71df\u696d\u7a05\u8a08\u7b97\u65b9\u6cd5\u3010\u8cb8\u6b3e\u5c31\u627e\u6211\u3011-300x243.png 300w, https:\/\/nanamaacs.shop\/wp-content\/uploads\/2023\/07\/\u71df\u696d\u7a05\u8a08\u7b97\u65b9\u6cd5\u3010\u8cb8\u6b3e\u5c31\u627e\u6211\u3011-768x621.png 768w\" sizes=\"(max-width: 1001px) 100vw, 1001px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E7%87%9F%E6%A5%AD%E7%A8%85%E5%8F%AF%E4%BB%A5%E6%B8%9B%E5%85%8D%E5%97%8E%EF%BC%9F\"><\/span>\u71df\u696d\u7a05\u53ef\u4ee5\u6e1b\u514d\u55ce\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u9664\u4e86\u300c\u92b7\u552e\u984d\u672a\u9054\u8d77\u5fb5\u9ede\u7684\u71df\u696d\u4eba\u300d\u53ef\u4ee5\u4e0d\u5fc5\u8ab2\u5fb5\u71df\u696d\u7a05\u4e4b\u5916\uff0c\u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\uff0c<span class=\"point\">\u71df\u696d\u7a05\u9084\u6709\u96f6\u7a05\u7387\u548c\u514d\u7a05\u7684\u512a\u60e0<\/span>\u5594\uff01<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u514d\u7a05\uff1a<\/strong>\u6839\u64da<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340080&amp;flno=8\" target=\"_blank\" rel=\"noreferrer noopener\">\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c8\u689d<\/a>\uff0c\u5171\u670931\u9805\u8ca8\u7269\u548c\u52de\u52d9\u514d\u5fb5\u71df\u696d\u7a05\u3002<\/li>\n\n\n\n<li><strong>\u96f6\u7a05\u7387\uff1a<\/strong>\u4f9d<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340080&amp;flno=7\" target=\"_blank\" rel=\"noreferrer noopener\">\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c7\u689d<\/a>\u898f\u5b9a\uff0c<span class=\"point\">\u51fa\u53e3\u81f3\u570b\u5916\u7684<\/span>\u8ca8\u7269\u6216\u52de\u52d9\u71df\u696d\u7a05\u7a05\u7387\u70ba\u96f6\uff0c\u5982\u679c\u6ea2\u4ed8\u7a05\u984d\uff0c\u53ef\u4ee5\u7533\u8acb\u9000\u9084\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u53e6\u5916\uff0c\u6bcf\u6708\u92b7\u552e\u984d\u672a\u905420\u842c\u7684\u5c0f\u898f\u6a21\u71df\u696d\u4eba\uff0c\u53ef\u4ee5<span class=\"point\">\u5728\u6bcf\u5e741\u30014\u30017\u300110\u6708\u76845\u65e5\u524d\u7533\u5831\u7576\u671f\u5404\u6708\u4efd\u9032\u9805\u6191\u8b49\uff0c\u9019\u6a23\u5c31\u53ef\u4ee5\u5728\u67e5\u5b9a\u7a05\u984d\u5167\u6263\u6e1b\u9032\u9805\u7a05\u984d\u768410\uff05<\/span>\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E5%93%AA%E4%BA%9B%E9%A0%85%E7%9B%AE%E4%B8%8D%E5%BE%97%E6%89%A3%E6%8A%B5%E7%87%9F%E6%A5%AD%E7%A8%85%EF%BC%9F\"><\/span>\u54ea\u4e9b\u9805\u76ee\u4e0d\u5f97\u6263\u62b5\u71df\u696d\u7a05\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6839\u64da<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340080&amp;flno=19\" target=\"_blank\" rel=\"noreferrer noopener\">\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c19\u689d<\/a>\u7b2c1\u9805\u898f\u5b9a\uff0c\u4ee5\u4e0b\u71df\u696d\u4eba\u9032\u9805\u7a05\u984d\uff0c\u4e0d\u5f97\u7528\u4f86\u6263\u62b5\u92b7\u9805\u7a05\u984d\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u81ea\u7528\u7684\u5c0f\u5ba2\u8eca\u3002<\/li>\n\n\n\n<li>\u4ea4\u969b\u61c9\u916c\u7528\u4e4b\u8ca8\u7269\u6216\u52de\u52d9\u3002<\/li>\n\n\n\n<li>\u734e\u52f5\u54e1\u5de5\u500b\u4eba\u4e4b\u8ca8\u7269\u6216\u52de\u52d9\uff0c\u4e5f\u5c31\u662f\u54e1\u5de5\u798f\u5229\u3002<\/li>\n\n\n\n<li>\u8cfc\u9032\u4e4b\u8ca8\u7269\u6216\u52de\u52d9\u672a\u4f9d\u898f\u5b9a\u53d6\u5f97\u4e26\u4fdd\u5b58<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340080&amp;flno=33\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c33\u689d<\/a>\u6240\u5217\u4e4b\u6191\u8b49\u8005\u3002<\/li>\n\n\n\n<li>\u975e\u4f9b\u672c\u696d\u53ca\u9644\u5c6c\u696d\u52d9\u4f7f\u7528\u4e4b\u8ca8\u7269\u6216\u52de\u52d9\u3002\u4f46\u70ba\u5354\u52a9\u570b\u9632\u5efa\u8a2d\u3001\u6170\u52de\u8ecd\u968a\u53ca\u5c0d\u653f\u5e9c\u6350\u737b\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E7%87%9F%E6%A5%AD%E7%A8%85%E5%A4%9A%E4%B9%85%E7%B9%B3%E4%B8%80%E6%AC%A1%EF%BC%9F\"><\/span>\u71df\u696d\u7a05\u591a\u4e45\u7e73\u4e00\u6b21\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u71df\u696d\u7a05\u7533\u5831\u6708\u4efd\u53ca\u7e73\u7d0d\u6642\u9593\u56e0\u65cf\u7fa4\u800c\u7570\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e00\u822c\u71df\u696d\u4eba\uff1a<\/strong>\u6709\u958b\u7acb\u767c\u7968\u7684\u516c\u53f8\u884c\u865f\u6bcf2\u500b\u6708\u7533\u5831\u4e00\u6b21\u71df\u696d\u7a05\uff0c\u7533\u5831\u53ca\u7e73\u7a05\u6642\u9593\u70ba<span class=\"point\">\u6bcf\u5e741\u30013\u30015\u30017\u30019\u300111\u6708\u768415\u65e5\u524d<\/span>\u3002<\/li>\n\n\n\n<li><strong>\u5c0f\u898f\u6a21\u71df\u696d\u4eba\uff1a<\/strong>\u7531\u570b\u7a05\u5c40\u6bcf3\u500b\u6708\u67e5\u5b9a\u4e00\u6b21\u71df\u696d\u7a05\u4e26\u5bc4\u9001\u7e73\u6b3e\u66f8\uff0c\u6642\u9593\u70ba<span class=\"point\">\u6bcf\u5e74\u76841\u30014\u30017\u300110\u6708\uff0c\u7e73\u6b3e\u6642\u9593\u4e00\u822c\u5247\u70ba\u6b21\u6708\u76841\uff5e10\u65e5<\/span>\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ffdb77\" class=\"has-inline-color\">\u276f&nbsp;\u276f<\/mark><span style=\"font-size: revert; color: initial;\"> <\/span>\u5ef6\u4f38\u95b1\u8b80\uff1a<\/strong><\/strong><a href=\"https:\/\/nanamaacs.shop\/artical\/business-tax-return-401\/\" target=\"_blank\" rel=\"noreferrer noopener\">401\u5831\u8868\u7528\u9014\u6709\u54ea\u4e9b\uff1f5\u5206\u9418\u5e36\u60a8\u5b8c\u6574\u4e86\u89e3<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E7%87%9F%E6%A5%AD%E7%A8%85%E6%80%8E%E9%BA%BC%E7%AE%97%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\"><\/span>\u71df\u696d\u7a05\u600e\u9ebc\u7b97\u5e38\u898b\u554f\u984c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-65\"><strong class=\"schema-faq-question\">Q.\u71df\u696d\u7a05\u903e\u671f\u7533\u5831\u6703\u600e\u9ebc\u6a23\uff1f<\/strong> <p class=\"schema-faq-answer\">\u71df\u696d\u4eba\u82e5\u672a\u5728\u898f\u5b9a\u671f\u9650\u5167\u7533\u5831\u71df\u696d\u7a05\uff0c<span class=\"point\">\u6bcf\u8d85\u904e2\u65e5\u6309\u61c9\u7d0d\u7a05\u984d\u52a0\u5fb51\uff05\u6eef\u5831\u91d1\uff0c\u8d85\u904e30\u65e5\u52a0\u5fb530\uff05\u6020\u5831\u91d1<\/span>\u3002\u7121\u61c9\u7d0d\u7a05\u984d\u8005\uff0c\u6eef\u5831\u91d1\u70ba1200\u5143\u3001\u6020\u5831\u91d1\u70ba3000\u5143\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-57\"><strong class=\"schema-faq-question\">Q.\u71df\u696d\u7a05\u7533\u5831\u65b9\u5f0f\u6709\u54ea\u4e9b\uff1f<\/strong> <p class=\"schema-faq-answer\">\u2022 <strong>\u4eba\u5de5\u7533\u5831\uff1a<\/strong>\u4ee5\u81e8\u6ac3\u6216\u90f5\u5bc4\u65b9\u5f0f\u5c07\u7533\u5831\u66f8\u3001\u9032\u92b7\u9805\u6191\u8b49\u7b49\u8cc7\u6599\u9001\u81f3\u6240\u8f44\u570b\u7a05\u5c40\u3002<br\/><strong>\u2022 \u7db2\u8def\u7533\u5831\uff1a<\/strong>\u4f7f\u7528\u71df\u696d\u7a05\u7533\u5831\u8edf\u9ad4\uff0c\u767b\u6253\u9032\u92b7\u9805\u6191\u8b49\u7b49\u8cc7\u6599\u4e26\u4e0a\u50b3\u3002<br\/><strong>\u2022 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