£°¦£³¯¨£®¡
XXI
4. ÅÐÉ»ÌÅ×ÑÈ ÒÎ× ÅÇÇÐÆÎ× ÒÈÕ ÁÉÒ¼ÑÅÔÕ ÑÒÎ
(ÁÐ. 39 ÁÐ. 2Á) ........................84
5. ³Ð¾ÍÎÕ ÅÐÉ»ÌÅ×ÑÈÕ ÒÈÕ ÁÉÒ¼ÑÅÔÕ
(ÁÐ. 39 ÁÐ. 2Á)................................................85
6. ¨È ÐÎÆÁÍ¼Õ ÁÍÒ½ÓÅÑÈ ÅÐÉÅÖλÍÎ× ÓÅÒÔÍ ÐÎÕ ÒÎÍ Í¾Î
ËÁÉ ÒÁ ÖÐÈÑÒ¼ÓÈ
(ÁÐ. 39 ÁÐ. 2Â)...........................................................................85
7. ¨È ÁÐÁ½ÒÈÑÈ
............................................................................................................86
. ÅÐÉÅÖ¾ÅÍÎ – µÍÍÎÁ ÁÎÒÅÌ»ÑÁÒÁ
....................................................................86
£. §×ÐÏÑÅÉÕ
.........................................................................................................................87
1. ¡ÑÒÉ˼ Å×ÓÀÍÈ ÅÌÏÍ
..........................................................................................87
2. ÉËÁÑÒÉ˼ Á¾ÆÁÑÈ Åн ËÁÒÁĽËÈÕ ÒÎ× ÑÅ Ó»ÑÈ ÒÔÍ ÑÖÅĽÔÍ
ÁÎÆÑÅÔÍ ÑÒÈ ÄÉÓÅÑÈ ÒÔÍ ÅÒ¾ÖÔÍ – £ÆÁÐÎÑÒ»Á ÄÉÁÄÉËÁѽÁ
..................87
±. §ÁÒÁÑÒÁÒÉË»Õ Ð×Ó½ÑÅÉÕ
............................................................................................89
¤. §ÐÉÒÉ˼ – ÐÎÒÑÅÉÕ
.....................................................................................................89
°ÈÒ¼ оÂÌÅÃÈ Åн ÁÐÎÄɾÒÈÒÁÕ ÒÎ× ¨ÎÍÎÅÌÎÀÕ ÐÔÒÎÄÉËŽÎ×
ÒÈÕ »ÄÐÁÕ ÒÈÕ ÅÒÁÉÐŽÁÕ ËÁÒ ÒÈ ÄÉÁÄÉËÁѽÁ ÒÔÍ ÁÑÆÁÌÉÑÒÉËÏÍ »ÒÐÔÍ
..............89
¥. ³ÐÒÈÕ ÑËÈÑÈÕ ÄÉËÁÉÏÁÒÎÕ ÒÎ× 5% ÇÉÁ ÅÉÂÎ̼ ̼ÃÈÕ ÑÖÅĽÔÍ
ÁÎÆÑÅÔÍ ÓÅÒÔÍ ÈÅмÑÉÁÕ ÄÉÒÁÊÈÕ ÅÉËŽÅÍÈÕ ÅÉÑÈÇ»ÍÈÕ ¡£
(ÁÐ. 39 ÁÐ. 2Á, 2Â, 8, 9)
(½ÍÁËÁÕ)
..............................................................................90
. ²ÎÄŽÇÁÒÁ ÇÉÁ ÒÈÍ ÑËÈÑÈ ÄÉËÁÉÏÁÒÎÕ ÒÎ× 5% ÇÉÁ ̼ÃÈ ÑÖÅĽÔÍ
ÁÎÆÑÅÔÍ ÓÅÒÔÍ ÅÉÑÈÇ»ÍÈÕ ¡£
(ÁÐ. 39 ÁÐ. 2Á, 2Â, 8, 9)
.................................................................................................92
1. ²¾ÄÅÉÇÁ Á½ÒÈÑÈÕ ÅÒ¾ÖÎ× ¼ ÅÒ¾ÖÔÍ ¡£ Î× ÅËÐÎÑÔÎÀÍ ÒÎ 5% ÒÎ×
ËÅÆÁÌÁ½Î× ÐÎÕ ÒÎ ÇÉÁ ̼ÃÈ ÑÖÅĽÔÍ ÁÎÆÑÅÔÍ ÓÅÒÔÍ ÈÅмÑÉÁÕ
ÄÉÒÁÊÈÕ ÅÉËŽÅÍÈÕ ÅÉÑÈÇ»ÍÈÕ ¡£ Î× »ÖÎ×Í ÒÅÓŽ Á¾ ÒÎ
.................92
2. ²¾ÄÅÉÇÁ Á½ÒÈÑÈÕ ÅÒ¾ÖÎ× ¼ ÅÒ¾ÖÔÍ ¡£ Î× ÅËÐÎÑÔÎÀÍ ÒÎ 5%
ÒÎ× ËÅÆÁÌÁ½Î× ÐÎÕ ÒÎ ÇÉÁ ̼ÃÈ ÑÖÅĽÔÍ ÁÎÆÑÅÔÍ ÓÅÒÔÍ
ÈÅмÑÉÁÕ ÄÉÒÁÊÈÕ ÅÉËŽÅÍÈÕ ÅÉÑÈÇ»ÍÈÕ ¡£ Î× »ÖÎ×Í ÐÎÑÒÅÓŽ
ÑÅ Á×Ò¼Í Á¾ ÅÒ¾ÖÎ×Õ ÅÉÎÃÈƽÁÕ
.......................................................................94
§£©¡¡¦¯ ±£±¡°±¯
¦§¡¦¬¨¡ ±¯² 5% ¦¡ £¦¢¯¥ ¡®¡¢¯¥
¥«¥ ¡¯©¡£¬® ¡¯ ±¥ £®¦§¥ ²®££²¥
(ÁÐ. 39 ÁÐ. 3, 8, 9)
¡. µÍÍÎÉÁ
..............................................................................................................................98
¢. ËξÕ
.............................................................................................................................98
. ÐÎÚÎÓ»ÑÅÉÕ
................................................................................................................99
1. ÉËÁÉÎÀÖÎÉ
...................................................................................................................99
2. £½ÄÎÕ Ñ×ÍÅÌÅÀÑÅÔÕ – Ó»ÁÒÁ
.................................................................................101