{"id":76475,"date":"2021-05-20T11:20:57","date_gmt":"2021-05-20T09:20:57","guid":{"rendered":"https:\/\/chk-de.org\/use-of-tax-loss-carryforwards-in-ma-transaction\/"},"modified":"2021-06-23T14:58:57","modified_gmt":"2021-06-23T12:58:57","slug":"use-of-tax-loss-carryforwards-in-ma-transaction","status":"publish","type":"page","link":"https:\/\/chk-de.org\/zh\/use-of-tax-loss-carryforwards-in-ma-transaction\/","title":{"rendered":"\u5e76\u8d2d\u4e2d\u6807\u7684\u4f01\u4e1a\u201c\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u201d\u7684\u6f5c\u5728\u4ef7\u503c"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"76475\" class=\"elementor elementor-76475 elementor-76472\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7390a46 is-yes elementor-section-boxed elementor-section-height-default 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class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-828458d  gut\" data-id=\"828458d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5d2307 lh-3 co-black elementor-widget elementor-widget-text-block\" data-id=\"c5d2307\" data-element_type=\"widget\" data-widget_type=\"text-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\n<div class=\"elementor-text-editor\"><p>\u00a0<\/p><p>\u63d0\u4f9b\u4fe1\u606f\uff1a<a href=\"http:\/\/www.ebnerstolz.de\">Ebenerstolz<\/a>\uff08\u5fb7\u56fd\u4e2d\u56fd\u5546\u4f1a\u54a8\u8be2\u7f51\u7edc\u6210\u5458\uff09<\/p><p>\u00a0<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1215867 is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1215867\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-192bd21  gut\" data-id=\"192bd21\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a664cd5 lh-3 co-black elementor-widget elementor-widget-text-block\" data-id=\"a664cd5\" data-element_type=\"widget\" data-widget_type=\"text-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\n<div class=\"elementor-text-editor\"><p><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/chk-de.org\/zh\/use-of-tax-loss-carryforwards-in-ma-transaction\/#1\">\u5e76\u8d2d\u4ea4\u6613\u4e2d\uff0c\u7531\u4e8e\u80a1\u4e1c\u53d8\u66f4\u5bfc\u81f4\u672a\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u5931\u6548<\/a><\/span><\/p><p><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/chk-de.org\/zh\/use-of-tax-loss-carryforwards-in-ma-transaction\/#2\">\u5728\u5e76\u8d2d\u4ea4\u6613\u540e\uff0c\u6807\u7684\u516c\u53f8\u672a\u4f7f\u7528\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4ecd\u5b58\u5728\u4fdd\u7559\uff08\u6216\u201c\u88ab\u633d\u6551\u201c\uff09<\/a><\/span><\/p><p><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/chk-de.org\/zh\/use-of-tax-loss-carryforwards-in-ma-transaction\/#3\">\u6cd5\u89c4\u66f4\u65b0\u4e0e\u5e94\u5bf9<\/a><\/span><\/p><p>\u00a0<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2208557 is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2208557\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fe8173  gut\" data-id=\"2fe8173\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0091661 lh-3 co-black elementor-widget elementor-widget-text-block\" data-id=\"0091661\" data-element_type=\"widget\" data-widget_type=\"text-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\n<div class=\"elementor-text-editor\"><p>\u00a0 \u00a0 \u00a0 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2004\u5e74\u4e4b\u524d\uff0c\u5fb7\u56fd\u5bf9\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u5728\u672a\u6765\u5e74\u5ea6\u7684\u62b5\u6263\u6ca1\u6709\u91d1\u989d\u6216\u65f6\u95f4\u65b9\u9762\u7684\u9650\u5236\u3002\u7531\u4e8e2004\u5e74\u201c\u6700\u4f4e\u5f81\u7a0e\u201d\u653f\u7b56\u7684\u5b9e\u65bd\uff0c\u4f01\u4e1a\u5f53\u671f\u5229\u6da6\u4e0e\u5f80\u5e74\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u53ea\u80fd\u5728100\u4e07\u6b27\u5143\u4ee5\u5185\u65e0\u9650\u5236\u62b5\u6263\uff0c\u5982\u5229\u6da6\u8d85\u8fc7100\u4e07\u6b27\u5143\uff0c\u5219\u8d85\u8fc7\u7684\u90e8\u5206\u53ea\u670960%\u80fd\u4e0e\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u76f8\u62b5\u6263\uff0c\u5269\u4e0b\u768440%\u9700\u8981\u7eb3\u7a0e\u3002\u672a\u88ab\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u53ef\u5728\u5f80\u540e\u8d22\u653f\u5e74\u5ea6\u4e0e\u5229\u6da6\u62b5\u6263\uff0c\u51cf\u5c11\u7eb3\u7a0e\u7a0e\u57fa\u3002<\/p><p>\u00a0<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2cc2103 is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cc2103\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c39a158  gut\" data-id=\"c39a158\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b8db58 pad-b-1 elementor-widget elementor-widget-header\" data-id=\"2b8db58\" data-element_type=\"widget\" id=\"1\" data-widget_type=\"header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"heading\">\n    <span class=\"fontw-l has-divider lh-3 size-5\">\u5e76\u8d2d\u4ea4\u6613\u4e2d\uff0c\u7531\u4e8e\u80a1\u4e1c\u53d8\u66f4\u5bfc\u81f4\u672a\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u5931\u6548<\/span>\n  <div class=\"heading__divider pad-t-2\" aria-hidden><svg width=\"90\" height=\"2\" viewBox=\"0 0 90 2\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><line x1=\"0\" y1=\"1\" x2=\"90\" y2=\"1\" stroke-width=\"2\" \/><\/svg><\/div><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-beacce0 is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"beacce0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d6a000  gut\" data-id=\"1d6a000\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b30a51 lh-3 co-black elementor-widget elementor-widget-text-block\" data-id=\"2b30a51\" data-element_type=\"widget\" data-widget_type=\"text-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\n<div class=\"elementor-text-editor\"><p>\u00a0 \u00a0 \u00a0 \u7406\u8bba\u4e0a\uff0c\u9075\u5faa\u6700\u4f4e\u5f81\u7a0e\u6761\u6b3e\u8981\u6c42\uff0c\u4f01\u4e1a\u5c1a\u672a\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u65f6\u95f4\u4e0a\u53ef\u65e0\u9650\u671f\u7684\u4e0e\u672a\u6765\u5e74\u5ea6\u4f01\u4e1a\u7684\u5229\u6da6\u8fdb\u884c\u62b5\u6263\u3002<br \/>\u7136\u800c\uff0c\u5fb7\u56fd\u57282008\u5e74\u5bf9\u4f01\u4e1a\u7a0e\u6cd5\u8fdb\u884c\u6539\u9769\u65f6\uff0c\u8fd8\u5f15\u5165\u4e86\u4e00\u9879\u65b0\u7684\u6761\u6b3e\uff1a\u539f\u5219\u4e0a\uff0c\u5728\u5e76\u8d2d\u4ea4\u6613\u4e2d\uff0c\u82e5\u6536\u8d2d\u8005\u4ee5\u53ca\u5176\u5173\u8054\u4f01\u4e1a\u5728\u4e94\u5e74\u5185\u76f4\u63a5\u6216\u95f4\u63a5\u7d2f\u8ba1\u6536\u8d2d\u4e86\u6807\u7684\u4f01\u4e1a\u8d85\u8fc750%\u4ee5\u4e0a\u7684\u80a1\u6743\uff0c\u6807\u7684\u4f01\u4e1a\u5c1a\u672a\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u5c06\u4f1a\u5931\u6548\uff0c\u672a\u6765\uff0c\u4f01\u4e1a\u5c06\u6839\u636e\u5f53\u671f\u5229\u6da6\u6b63\u5e38\u7f34\u7eb3\u6240\u5f97\u7a0e\uff08\u6ce8\u610f:\u6b64\u6761\u6b3e\u4e0d\u9002\u7528\u4e8e\u96c6\u56e2\u5185\u90e8\u95f4\u5173\u8054\u4f01\u4e1a\u95f4\u7684\u5e76\u8d2d\u4ea4\u6613\uff09\u3002<\/p><p>\u00a0<\/p><p>\u00a0 \u00a0 \u00a0\u5728\u5e76\u8d2d\u4ea4\u6613\u540e\uff0c\u6807\u7684\u516c\u53f8\u672a\u4f7f\u7528\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4ecd\u5b58\u5728\u4fdd\u7559\uff08\u6216\u201c\u88ab\u633d\u6551\u201c\uff09\u7684\u53ef\u80fd<br \/>\u5373\u4f7f\u6536\u8d2d\u8005\u57285\u5e74\u5185\u7d2f\u8ba1\u6536\u8d2d\u4e86\u6807\u7684\u516c\u53f8\u8d85\u8fc750%\u7684\u80a1\u4efd\uff0c\u5728\u4ee5\u4e0b\u4e09\u79cd\u60c5\u51b5\u4e0b\uff0c\u672a\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4ecd\u53ef\u4e0e\u672a\u6765\u5e74\u5ea6\u5229\u6da6\u8fdb\u884c\u62b5\u6263\u3002<\/p><p>\u00a0<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f0012f is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f0012f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90598a9  gut\" data-id=\"90598a9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8609ccf pad-b-1 elementor-widget elementor-widget-header\" data-id=\"8609ccf\" data-element_type=\"widget\" id=\"2\" data-widget_type=\"header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"heading\">\n    <span class=\"fontw-l has-divider lh-3 size-5\">\u5728\u5e76\u8d2d\u4ea4\u6613\u540e\uff0c\u6807\u7684\u516c\u53f8\u672a\u4f7f\u7528\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4ecd\u5b58\u5728\u4fdd\u7559\uff08\u6216\u201c\u88ab\u633d\u6551\u201c\uff09<\/span>\n  <div class=\"heading__divider pad-t-2\" aria-hidden><svg width=\"90\" height=\"2\" viewBox=\"0 0 90 2\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><line x1=\"0\" y1=\"1\" x2=\"90\" y2=\"1\" stroke-width=\"2\" \/><\/svg><\/div><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cd77eb is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cd77eb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a05c6ed  gut\" data-id=\"a05c6ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a842628 lh-3 co-black elementor-widget elementor-widget-text-block\" data-id=\"a842628\" data-element_type=\"widget\" data-widget_type=\"text-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\n<div class=\"elementor-text-editor\"><p>\u00a0 \u00a0 \u00a0 \u5728\u5e76\u8d2d\u4ea4\u6613\u540e\uff0c\u6807\u7684\u516c\u53f8\u672a\u4f7f\u7528\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4ecd\u5b58\u5728\u4fdd\u7559\uff08\u6216\u201c\u88ab\u633d\u6551\u201c\uff09\u7684\u53ef\u80fd<br \/>\u5373\u4f7f\u6536\u8d2d\u8005\u57285\u5e74\u5185\u7d2f\u8ba1\u6536\u8d2d\u4e86\u6807\u7684\u516c\u53f8\u8d85\u8fc750%\u7684\u80a1\u4efd\uff0c\u5728\u4ee5\u4e0b\u4e09\u79cd\u60c5\u51b5\u4e0b\uff0c\u672a\u4f7f\u7528\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4ecd\u53ef\u4e0e\u672a\u6765\u5e74\u5ea6\u5229\u6da6\u8fdb\u884c\u62b5\u6263\u3002<\/p><p>\u00a0<\/p><p><strong>1. \u9690\u85cf\u4ef7\u503c\u6761\u6b3e<\/strong><\/p><p>\u00a0 \u00a0 \u00a0\u5728\u6807\u7684\u4f01\u4e1a\u88ab\u540c\u4e00\u6536\u8d2d\u8005\u6216\u5176\u5173\u8054\u4f01\u4e1a\u7d2f\u8ba1\u6536\u8d2d\u8d85\u8fc750%\u4ee5\u4e0a\u7684\u80a1\u6743\u7684\u60c5\u51b5\u4e0b\uff0c\u82e5\u88ab\u6536\u8d2d\u4f01\u4e1a\u5728\u5fb7\u56fd\u5883\u5185\u8d44\u4ea7\u5b58\u5728\u9690\u85cf\u4ef7\u503c\uff0c\u90a3\u4e48\u4e0e\u5176\u9690\u85cf\u4ef7\u503c\u603b\u989d\u76f8\u5f53\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4ecd\u53ef\u4fdd\u7559\uff0c\u5e76\u7528\u4e8e\u4e0e\u88ab\u6536\u8d2d\u4f01\u4e1a\u672a\u6765\u7684\u7ecf\u8425\u5229\u6da6\u76f8\u62b5\u6263\u3002\u4f8b\u5982\uff0c\u88ab\u6536\u8d2d\u4f01\u4e1a\u5728\u6536\u8d2d\u65f6\u95f4\u8282\u70b9\u7684\u672a\u4f7f\u7528\u7a0e\u52a1\u4e8f\u635f\u4e3a100\u4e07\u6b27\u5143\uff0c\u5176\u4f01\u4e1a\u8d44\u4ea7\u4e2d\u542b\u6709\u9690\u85cf\u4ef7\u503c\u4e3a60\u4e07\u6b27\u5143\uff0c\u90a3\u4e48\u6536\u8d2d\u5b8c\u6210\u540e\uff0c\u53ea\u670960\u4e07\u6b27\u5143\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u53ef\u4e0e\u672a\u6765\u4f01\u4e1a\u5229\u6da6\u76f8\u62b5\u6263\uff0c\u5176\u4f59\u768440\u4e07\u6b27\u5143\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4f1a\u5931\u6548\u3002<\/p><p><br \/>\u00a0 \u00a0 \u00a0\u5728\u8fd9\u91cc\uff0c\u88ab\u6536\u8d2d\u4f01\u4e1a\u8d44\u4ea7\u7684\u9690\u85cf\u4ef7\u503c\u662f\u6307\u516c\u53f8\u80a1\u4efd\u7684\u516c\u5141\u4ef7\u503c\u4ee5\u53ca\u6743\u76ca\u8d44\u672c\u7684\u8d26\u9762\u4ef7\u503c\u7684\u5dee\u5f02\u3002\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u516c\u53f8\u80a1\u4efd\u7684\u516c\u5141\u4ef7\u503c\u4e0e\u5e76\u8d2d\u4ea4\u6613\u4e2d\u7684\u4e70\u4ef7\u76f8\u7b26\uff0c\u4f46\u5728\u4ea4\u6613\u4ef7\u683c\u65e0\u6cd5\u5145\u5206\u4f53\u73b0\u516c\u53f8\u80a1\u4efd\u7684\u516c\u5141\u4ef7\u503c\u7684\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u901a\u8fc7\u51fa\u5177\u4f30\u503c\u62a5\u544a\u6765\u786e\u5b9a\u88ab\u6536\u8d2d\u4f01\u4e1a\u8d44\u4ea7\u7684\u9690\u85cf\u4ef7\u503c\u3002<\/p><p>\u00a0<\/p><p><strong>2. \u91cd\u7ec4\u6761\u6b3e<\/strong><\/p><p>\u00a0 \u00a0 \u00a0\u9664\u4e86\u9690\u85cf\u4ef7\u503c\u6761\u6b3e\u5916\uff0c2008\u5e74\u91d1\u878d\u5371\u673a\u65f6\u5f15\u5165\u7684\u91cd\u7ec4\u6761\u6b3e\uff0c\u5373\u5982\u679c\u6295\u8d44\u8005\u4ee5\u91cd\u7ec4\u4e3a\u76ee\u7684\u5bf9\u53e6\u4e00\u5bb6\u4f01\u4e1a\u8fdb\u884c\u6536\u8d2d\uff0c\u5219\u88ab\u6536\u8d2d\u4f01\u4e1a\u7684\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u7ee7\u7eed\u88ab\u4f7f\u7528\u3002\u8fd9\u91cc\uff0c\u91cd\u7ec4\u7684\u5177\u4f53\u76ee\u7684\u5728\u4e8e\u6539\u5584\u88ab\u6536\u8d2d\u4f01\u4e1a\u7684\u507f\u8fd8\u503a\u52a1\u80fd\u529b\u4ee5\u53ca\u6d88\u9664\u88ab\u6536\u8d2d\u4f01\u4e1a\u8d44\u4e0d\u62b5\u503a\u7684\u60c5\u51b5\uff0c\u540c\u65f6\u6295\u8d44\u8005\u8fd8\u8981\u4fdd\u6301\u88ab\u6536\u8d2d\u4f01\u4e1a\u57fa\u672c\u8fd0\u8425\u7ed3\u6784\u4e0d\u53d8\u3002<br \/>\u6240\u8c13\u201c\u4fdd\u6301\u88ab\u6536\u8d2d\u4f01\u4e1a\u57fa\u672c\u8fd0\u8425\u7ed3\u6784\u4e0d\u53d8\u201d\uff0c\u5fb7\u56fd\u7a0e\u6cd5\u505a\u51fa\u4e86\u6bd4\u8f83\u6e05\u6670\u4e25\u683c\u7684\u89c4\u5b9a\uff1a\u516c\u53f8\u5fc5\u987b\u7ee7\u7eed\u9075\u5b88\u5df2\u7f14\u7ed3\u7684\u516c\u53f8\u534f\u8bae\u548c\u5de5\u4f5c\u573a\u6240\u6761\u4f8b\uff1b\u5728\u6536\u8d2d\u540e\u7684\u672a\u6765\u4e94\u5e74\u5185\uff0c\u8fd9\u4e94\u5e74\u5185\u7684\u5de5\u8d44\u603b\u652f\u51fa\u4e0d\u4f4e\u4e8e\u88ab\u6536\u8d2d\u65f6\u5de5\u8d44\u652f\u51fa\u7684400%\uff1b\u6216\u5728\u6536\u8d2d\u8282\u70b9\u540e12\u4e2a\u6708\u5185\u6295\u8d44\u76f8\u5f53\u4e8e\u88ab\u6536\u8d2d\u4f01\u4e1a\u603b\u8d44\u4ea7\u768425%\u7684\u8425\u8fd0\u8d44\u672c\u3002\u82e5\u88ab\u6536\u8d2d\u4f01\u4e1a\u5728\u88ab\u6536\u8d2d\u65f6\u6216\u88ab\u6536\u8d2d\u4ee5\u540e5\u5e74\u5185\u505c\u6b62\u4e86\u539f\u6765\u7684\u4e1a\u52a1\u8fd0\u8425\u6216\u53d8\u66f4\u4e86\u884c\u4e1a\uff0c\u90a3\u4e48\u5c31\u4e0d\u80fd\u4f7f\u7528\u201c\u91cd\u7ec4\u6761\u6b3e\u201d\u6765\u4fdd\u7559\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u3002<br \/>\u91cd\u7ec4\u6761\u6b3e\u7684\u51fa\u53f0\u57fa\u4e8e\u5bf9\u4ee5\u4e0b\u4e24\u4e2a\u539f\u56e0\u7684\u8003\u8651\uff1a\u7b2c\u4e00\uff0c\u7531\u4e8e\u65e0\u6cd5\u5229\u7528\u8fc7\u53bb\u7684\u4e8f\u635f\uff0c\u4f01\u4e1a\u9700\u8981\u7f34\u7a0e\uff0c\u90a3\u4e48\u521a\u521a\u6062\u590d\u5b9e\u529b\u7684\u4f01\u4e1a\u5c06\u51cf\u5c11\u6d41\u52a8\u8d44\u91d1\uff0c\u8fd9\u5bf9\u91cd\u7ec4\u4f1a\u4ea7\u751f\u4e0d\u5229\u5f71\u54cd\u3002\u7b2c\u4e8c\uff0c\u4e0e\u7ade\u4e89\u5bf9\u624b\u76f8\u6bd4\uff0c\u88ab\u6536\u8d2d\u7684\u4f01\u4e1a\u7ecf\u5386\u4e86\u80a1\u6743\u7ed3\u6784\u7684\u6539\u53d8\uff0c\u8fd9\u5728\u7ade\u4e89\u4e0a\u5904\u4e8e\u52a3\u52bf\u3002<\/p><p>\u00a0<\/p><p><strong>3. \u53ef\u6301\u7eed\u7ecf\u8425\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c<\/strong><\/p><p>\u00a0 \u00a0 \u00a0\u5728\u516c\u53f8\u80a1\u6743\u88ab\u540c\u4e00\u6295\u8d44\u8005\u6536\u8d2d\u8d85\u8fc750%\u4ee5\u4e0a\u7684\u60c5\u51b5\u4e0b\uff0c\u82e5\u516c\u53f8\u81ea\u6210\u7acb\u4ee5\u6765\u6216\u5728\u6536\u8d2d\u65f6\u95f4\u70b9\u524d3\u5e74\u5185\uff0c\u5176\u4e1a\u52a1\u8fd0\u8425\u59cb\u7ec8\u4fdd\u6301\u4e0d\u53d8\uff0c\u5e76\u5728\u6536\u8d2d\u5b8c\u6210\u540e\u4ecd\u4fdd\u6301\u4e0d\u53d8\uff0c\u90a3\u4e48\u73b0\u6709\u7684\u4e8f\u635f\u7ed3\u8f6c\u989d\u53ef\u4ee5\u901a\u8fc7\u7533\u8bf7\u8f6c\u4e3a\u53ef\u6301\u7eed\u7ecf\u8425\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u3002<br \/>\u8fd9\u9879\u89c4\u5b9a\u5bf9\u4e8e\u4e0d\u6ee1\u8db3\u9690\u85cf\u4ef7\u503c\u6761\u6b3e\u8981\u6c42\u7684\u521d\u521b\u4f01\u4e1a\u5341\u5206\u6709\u5229\u3002\u5bf9\u4e8e\u521d\u521b\u4f01\u4e1a\u800c\u8a00\uff0c\u5438\u6536\u65b0\u80a1\u4e1c\u6216\u66f4\u6362\u80a1\u4e1c\u901a\u5e38\u662f\u516c\u53f8\u878d\u8d44\u7684\u4e3b\u8981\u624b\u6bb5\u3002<br \/>\u4f46\u5982\u679c\u53d1\u751f\u4ee5\u4e0b\u4e0d\u5229\u4e8b\u4ef6\u4e4b\u4e00\uff0c\u5219\u4f01\u4e1a\u53ef\u4f7f\u7528\u7684\u53ef\u6301\u7eed\u7ecf\u8425\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4f1a\u5728\u4e0d\u5229\u4e8b\u4ef6\u53d1\u751f\u7684\u5f53\u5e74\u5931\u6548\uff1a<\/p><p>\u00a0<\/p><p>\u2013 \u6682\u505c\u4e1a\u52a1\u8fd0\u8425<br \/>\u2013 \u589e\u52a0\u4e00\u4e2a\u4e0d\u540c\u7684\u4e1a\u52a1\u76ee\u6807\uff08\u4f8b\u5982\uff1a\u53d8\u66f4\u884c\u4e1a\uff09<br \/>\u2013 \u62d3\u5c55\u5176\u4ed6\u4e1a\u52a1\u6d3b\u52a8<br \/>\u2013 \u53c2\u80a1\u4e00\u5bb6\u5408\u4f19\u5236\u516c\u53f8<br \/>\u2013 \u6210\u4e3a\u4e00\u4e2a\u7eb3\u7a0e\u96c6\u56e2\u7684\u4e3b\u4f53<br \/>\u2013 \u80a1\u4e1c\u5c06\u8d44\u4ea7\u4ee5\u4f4e\u4e8e\u5e02\u573a\u516c\u5141\u4ef7\u503c\u7684\u4ef7\u683c\u8f6c\u8ba9\u7ed9\u88ab\u6536\u8d2d\u4f01\u4e1a<\/p><p>\u00a0<\/p><p>\u00a0 \u00a0 \u00a0\u53ef\u6301\u7eed\u7ecf\u8425\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u9700\u8981\u4e0e\uff08\u5e38\u89c4\u7684\uff09\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u5206\u5f00\u5217\u793a\u4ee5\u53ca\u786e\u8ba4\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u7531\u4e8e\u53ef\u6301\u7eed\u7ecf\u8425\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u4e0d\u53d7\u201c\u6700\u4f4e\u5f81\u7a0e\u201d\u7684\u9650\u5236\u6027\uff0c\u6240\u4ee5\u76f8\u8f83\uff08\u5e38\u89c4\u7684\uff09\u4e8f\u635f\u7ed3\u8f6c\u989d\uff0c\u53ef\u6301\u7eed\u7ecf\u8425\u7a0e\u52a1\u4e8f\u635f\u7ed3\u8f6c\u5e94\u88ab\u4f18\u5148\u62b5\u6263\u3002<\/p><p>\u00a0<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9959272 is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9959272\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-304a520  gut\" data-id=\"304a520\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c28b62d pad-b-1 elementor-widget elementor-widget-header\" data-id=\"c28b62d\" data-element_type=\"widget\" id=\"3\" data-widget_type=\"header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"heading\">\n    <span class=\"fontw-l has-divider lh-3 size-5\">\u6cd5\u89c4\u66f4\u65b0\u4e0e\u5e94\u5bf9<\/span>\n  <div class=\"heading__divider pad-t-2\" aria-hidden><svg width=\"90\" height=\"2\" viewBox=\"0 0 90 2\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><line x1=\"0\" y1=\"1\" x2=\"90\" y2=\"1\" stroke-width=\"2\" \/><\/svg><\/div><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-978448c is-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"978448c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"dis-fl col-12 col-12--medium elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-63f3646  gut\" data-id=\"63f3646\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba8ebe9 lh-3 co-black elementor-widget elementor-widget-text-block\" data-id=\"ba8ebe9\" data-element_type=\"widget\" data-widget_type=\"text-block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\n<div class=\"elementor-text-editor\"><p>\u00a0 \u00a0 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lang=\"de\">\u4f5c\u8005\uff1a <\/span><span lang=\"zh-CN\">\u9648\u5189\uff0c\u9ec4\u5f13\u4e00<\/span><\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u63d0\u4f9b\u4fe1\u606f\uff1aEbenerstolz\uff08\u5fb7\u56fd\u4e2d\u56fd\u5546\u4f1a\u54a8\u8be2\u7f51\u7edc\u6210\u5458\uff09 \u00a0 \u5e76\u8d2d\u4ea4\u6613\u4e2d\uff0c\u7531\u4e8e\u80a1\u4e1c\u53d8\u66f4\u5bfc\u81f4\u672a\u4f7f\u7528\u7684\u7a0e\u52a1 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