À´Ô´_³ÎÇزÆÎñ ·¢ÎÄÈÕÆÚ_2023Äê12ÔÂ30ÈÕ
¿ª¾ßרƱδÊÕµ½¿îÏîÈçºÎ×öÕËÎñ´¦Àí?
Ëæןĸ↑·ÅµÄÀ©´ó£¬Êг¡¾¼ÃÉîÈë·¢Õ¹£¬·¿µØ²úÐÐÒµÒì¾üÍ»Æ𣬳ÉΪÎÒ¹úµÄÖ§Öù²úÒµ£¬µØ·½Ë°ÊÕµÄÖصãË°Ô´£¬µØ·½²ÆÕþÔöÊÕ²»¿ÉȱÉÙµÄÇþµÀ¡£·¿µØ²úÐÐÒµ¾ßÓй㷺µÄ²úÒµ¹ØÁ¬ÐÔ£¬¿ÉÒÔ´ø¶¯¶à¸ö²úÒµ²¿Ãŵķ¢Õ¹¡£ÓÉÓÚ·¿µØ²úÐÐÒµµÄÌØÊâÐԺ͸´ÔÓÐÔ£¬¼ÓÉÏ·¿µØ²úË°ÊÕÉæ¼°µÄË°Öֶ࣬Õ÷¹ÜµÄÄѶȴó£¬Ë°Ô´¿Ø¹Ü´æÔڽ϶੶´£¬Ë°ÊÕÁ÷ʧÎÊÌâ½ÏΪÑÏÖØ£¬³ÉΪ˰ÊÕÕ÷¹Ü¹¤×÷µÄÄѵ㡣µ±Ç°£¬È«Çò½ðÈڷ籩´øÀ´Á˾¼ÃΣ»ú£¬Ò²¼·Ñ¹×Å·¿µØ²úÐÐÒµµÄÅÝľ¼Ã£¬ÔÚеÄÐÎÊÆÏ£¬Éϸ»¯·¿µØ²úË°ÊÕ¹ÜÀí£¬ÊÇÇ¿»¯Ë°ÊÕÕ÷¹Ü£¬Ó¦¶Ô½ðÈÚΣ»ú£¬È·±£Ë°ÊÕÎȶ¨µÄÖØÒª´ëÊ©¡£ 2006Äê5Ô£¬½¨É貿µÈ9²¿Î¯ÁªºÏÖƶ¨ÁË¡¶¡·£¬Ìá³öÁË°üÀ¨Ë°ÊÕÕþ²ßÔÚÄڵļ¸Ïî¾ßÌå´ëÊ©¡£¸ù¾ÝÉÏÊöÎļþ¾«Éñ£¬Ðí¶àµØ·½×齨ÁË·¿µØ²úÒ»Ì廯°ìÖ¤ÖÐÐÄ£¬ÊµÐÐË°Îñ¡¢¹úÍÁ¡¢·¿¹Ü¡¢¹¤É̵ȵ¥Î»ºÏÊð°ì¹«£¬Îª·¿µØ²úË°ÊÕÒ»Ì廯¹ÜÀí´´ÔìÁËÌõ¼þ£¬µ«ÕâÖ»ÊÇÒ»¸öÁ¼ºÃµÄ¿ª¶Ë£¬ºóÃ滹ÓÐÐí¶à¹¤×÷Òª×ö¡£µØË°²¿ÃÅÒª²ÉÈ¡¶àÖÖÐÎʽ¼Ó´ó·¿µØ²úÐÐҵ˰ÊÕÕþ²ßµÄÐû´«Á¦¶È£¬²ÉÈ¡ËÍÕþ²ßÉÏÃÅ¡¢ÄÉË°¸¨µ¼ÉÏÃÅ¡¢×éÖ¯ÅàѵµÈ·½Ê½Àí˳¡¢¹µÍ¨Õ÷ÄɹØϵ¡£ÀûÓÃÐÂÎÅýÌ忪±Ù·¿µØ²úÐÐҵ˰ÊÕרÀ¸£¬½¨Á¢Ïà¹ØÍøÕ¾£¬Ó¡ÖÆÐû´«Êֲᣬ¾Ù°ìÏà¹ØÕþ²ßÅàѵ°àµÈ£¬ÓÐÕë¶Ô¡¢ÓÐÖصãµØ½øÐÐÐû´«£¬ÔöÇ¿·¿µØ²úÆóÒµµÄÄÉË°Òâʶ£¬ÓªÔìÁ¼ºÃµÄÕ÷ÊÕ»·¾³¡£ Õë¶Ôµ±Ç°·¿µØ²úÐÐÒµÄÉË°ÈËÆÕ±é´æÔÚÄÉË°Òâʶ²»Ç¿µÄÏÖ×´£¬Ë°ÎñÈËÔ±Òª¾³£ÉîÈëÆóÒµ×öºÃÄÉË°¸¨µ¼¹¤×÷¡£ÒªÍêÉÆ ÒÔƱ¿ØË° £¬°Ñ·¿µØ²ú¿ª·¢¹ý³ÌÖÐÉæ¼°µÄ¸ûµØÕ¼ÓÃË°¡¢ÆõË°¡¢ÓªÒµË°¡¢ÍÁµØÔöֵ˰¡¢Ó¡»¨Ë°¡¢ÆóÒµËùµÃË°µÈÈ«²¿ÄÉÈëË°Ô´¼à¿Ø£¬°Ñ·¿µØ²úÆóÒµÏòÓû§ÊÕÈ¡¶©½ð¡¢Ô¤ÊÛ·¿¿îµÄƱ¾ÝÈ«²¿ÄÉÈëµØË°·¢Æ±¹ÜÀí£¬¶¨ÆÚ¼ì²é·¢Æ±Ê¹ÓÃÇé¿ö£¬ºË¶Ô·¢Æ±µÄ½ð¶îÊÇ·ñÓë·¿ÎÝʵ¼ÊÏúÊÛÒ»Ö£¬¶ÔÎ¥¹æ²Ù×÷ÌµÄ·¢Æ±£¬Ñϸñ½øÐд¦·£¡£Óë´Ëͬʱ£¬¼Ó´óË°ÊÕ¼ì²éÁ¦¶È£¬´ò»÷ÉæË°Î¥·¨ÐÐΪ¡£ÒªÇÐʵÍÆÐÐË°ÊÕ¹ÜÀíÔ±Öƶȣ¬Ç¿»¯Æä¹ÜÀíÖ°Ô𣬼°Ê±ÕÆÎÕÄÉË°ÈËÔÚ¿ª·¢¾Óª¡¢²ÆÎñºËËãÒÔ¼°ÄÉË°µÈ·½Ãæ´æÔÚµÄÎÊÌ⣬¸ù¾ÝÇé½Ú¡¢ÐÔÖʼ°Ê±´¦Àí»òÒÆËÍ»ü²é²¿ÃÅ£¬ÓÐЧµØ´ò»÷Ë°ÊÕÎ¥·¨ÐÐΪ¡£ ·¿µØ²úÐÐÒµµÄË°ÊÕ¹ÜÀíÐèÒª¶à·½ÃæµÄÖ§³Ö£¬µØË°»ú¹ØÒª½¨Á¢½¡È«¿Ø¹ÜÍøÂ磬ÑÏÃܼà¿Ø·¿µØ²úÐÐÒµµÄË°Ô´¶¯Ì¬¡£Òª¼ÓÇ¿ÓëÍÁµØ¹ÜÀí¡¢·¿²ú¹ÜÀíµÈ²¿ÃŵÄÁªÏµ£¬½¨Á¢ÐÅÏ¢¹²Ïí´«µÝÖƶȡ£°ÑÎÕÍÁµØʹÓÃȨµÄÈ¡µÃ¡¢ÏîÄ¿ÉóÅú¡¢Ô¤ÊÛ¼°ÏúÊÛ¡¢²úȨµÇ¼Ç¡¢¶þÊÖ·¿½»Ò×Îå¸ö¹Ø¼ü»·½Ú£¬È«ÃæÕÆÎÕ·¿µØ²ú¿ª·¢ÆóÒµµÄÉæË°×ÊÁÏ£¬½¨Á¢µç×Óµµ°¸£¬ÊµÐÐÈ«³Ì¶¯Ì¬¸ú×Ù¹ÜÀí£¬¼°Ê±·¢ÏÖÐÂÇé¿ö¡¢ÐÂÎÊÌâ¡£Òª½«·¿µØ²úתÈ÷½¼°Æä·¿µØ²ú½»Ò×ÐÅÏ¢£¬¼°Ê±´«µÝ¸ø¹ÜÀí·¿µØ²úתÈõÄË°Îñ²¿ÃÅ»ò¸Úλ£»Õ÷ÊÕÆõË°µÄ²ÆÕþ²¿ÃÅÒª½«»ñÈ¡µÄ·¿µØ²ú½»Ò×ÐÅÏ¢¼¯Öд«µÝ¸øË°Îñ»ú¹Ø£¬Ë°Îñ»ú¹ØÔٷֽ⴫µÝ¸øÓйØË°ÖÖµÄÖ÷¹Ü²¿ÃÅ»ò¸Úλ¡£Í¬Ê±£¬¸÷Ë°ÖÖÖ÷¹ÜË°Îñ»ú¹Ø»ò²¿ÃÅÒ²Òª½«ÓйØË°ÊÕ¹ÜÀí¹ý³ÌÖлñÈ¡µÄ·¿µØ²úȨÊôתÒÆÐÅÏ¢£¬¼°Ê±´«µÝ¸øÆõË°Õ÷ÊÕ»ú¹Ø¡£ ÔÚ¾ßÌå²Ù×÷ÖУ¬¿ÉÒÔÒÔÆõË°Õ÷¹ÜΪÆõ»ú£¬ÑϸñÖ´ÐÐ ÏÈË°ºóÖ¤ µÄÓйع涨£¬ÒÔÖ¤¿ØË°£¬¶ÂÈû©¶´£¬°Ñס˰Դ¿Ø¹ÜµÄ¹Ø¼ü»·½Ú£¬ÔÙͨ¹ýÕ÷ÊÕ»ú¹Ø¼äµÄÅäºÏ£¬×¼È·¡¢¿ì½Ý´«µÝÐÅÏ¢£¬ÊµÏÖÐÅÏ¢µÄ»¥Í¨¹²Ïí¡£·²²»³ÖË°Îñ²¿Ãŵķ¢Æ±ºÍ˰Ʊ£¬·¿²ú¡¢ÍÁµØ²¿ÃŲ»Óè°ìÀí²úȨ֤ÕÕ£¬´ÓÖƶÈÉ϶ÂÈûË°ÊÕÁ÷ʧµÄ©¶´¡£Ë°Îñ»ú¹ØÒª³ä·ÖÀûÓÃÆõË°Õ÷¹ÜÖлñÈ¡µÄÐÅÏ¢£¬Ã÷È·ÔðÈÎÈË£¬¸ú×ÙÕÆÎÕÓйط¿µØ²úË°ÊÕµÄË°Ô´Çé¿ö£¬¶ÔÓйØË°ÊÕʵʩÓÐЧ¹ÜÀí£¬Ìá¸ßË°ÊյĹÜÀíÖÊÁ¿ºÍЧÂÊ¡£ µØË°»ú¹ØÒªÀûÓÃÆõË°Õ÷¹ÜÖлýÀÛµÄÐÅÏ¢£¬´Ó·¿µØ²ú¹ÜÀí²¿ÃźÍÄÉË°É걨¹ý³ÌÖÐÈ¡µÃµÄÐÅÏ¢½øÐÐÕûºÏ¹é¼¯£¬ÒÔÏØ£¨ÊС¢Çø£©Îªµ¥Î»½¨Á¢·¿µØ²úË°Ô´ÐÅÏ¢Êý¾Ý¿â£¬Í¨¹ýÐÅÏ¢±È¶Ô¶ÂÈûË°ÊÕ©¶´¡£Í¨¹ý¸ú×ÙÁ˽âÕÆÎÕ·¿µØ²ú¿ª·¢ÉÌ·¢ÉúµÄ·¿µØ²ú¿ª·¢³É±¾¡¢·ÑÓá¢ÉÌÆ··¿Ô¤ÊÛºÍʵ¼ÊÏúÊÛ¡¢Êտʽ¡¢ÊÕ¿îʱ¼äµÈÇé¿ö£¬ÀûÓÃÆõË°Õ÷¹ÜÖлñÈ¡µÄ·¿µØ²ú¿ª·¢ÉÌÏúÊÛÉÌÆ··¿µÄÐÅÏ¢£¬¶Ô·¿µØ²ú¿ª·¢ÆóÒµ½ÉË°Çé¿ö½øÐÐÄÉË°ÆÀ¹À£¬·¢ÏÖÎÊÌ⣬¼°Ê±²ÉÈ¡ÓÐЧ´ëÊ©¡£²¢ÀûÓÃÆõË°Õ÷¹ÜÖлñÈ¡µÄ·¿µØ²ú½»Ò×ÐÅÏ¢£¬ÕÆÎÕµ¥Î»¡¢¸öÈËÔÚ·¿µØ²ú¶þ¼¶Êг¡µÄÓйØË°Ô´ÐÅÏ¢£¬ÓëÓйØÄÉË°É걨×ÊÁϽøÐбȶԷÖÎö£¬·¢ÏÖ©½ÉË°¿îµÄ£¬¼°Ê±½øÐÐ×·½É£¬ÇÐʵ¼ÓÇ¿·¿µØ²ú¶þ¼¶½»Ò×Êг¡µÄË°ÊÕ¹ÜÀí¡£ µØË°²¿ÃÅÓ¦¸ù¾Ýʵ¼ÊÇé¿ö£¬¼ò»¯°ìË°³ÌÐò£¬ÓÅ»¯ÄÉË°·þÎñ£¬·½±ãÄÉË°È˽ÉÄÉË°¿î¡£Òª±¾×Å ¾Í½ü ºÍ ·½±ãÄÉË°ÈË µÄÔÔò£¬²»¶ÏÀ©´óºÏÊð°ì¹«µÄ²¿Ãŵ¥Î»£¬ÕæÕý·½±ãÄÉË°ÈË£¬½µµÍÄÉË°È˵ÄË°Íâ³É±¾¸ºµ£¡£Æä´Î£¬È«ÃæÍÆÐÐ Ò»´°Ê½ ¹ÜÀí·þÎñ¡£¶ÔתÈûò³ÐÊÜ·¿µØ²úÓ¦½ÉÄɵÄË°ÊÕ£¬ÈçӪҵ˰¼°¸½¼Ó¡¢¸öÈËËùµÃË°¡¢ÍÁµØÔöֵ˰¡¢Ó¡»¨Ë°µÈ£¬·²¿ÉÔÚÒ»¸ö´°¿ÚÒ»²¢Õ÷Êյģ¬¿ÉÔÚ½»Ò×Ë«·½°ìÀí²úȨ¹ý»§»ò½ÉÄÉÆõ˰ʱһ²¢Õ÷ÊÕ¡£ÁíÍ⣬¿ÉÔÚÆõË°Õ÷ÊÕ³¡Ëù»ò·¿µØ²úȨÊôµÇ¼Ç³¡Ëù´ú¿ª²Æ²úתÈÃÏúÊÛ·¢Æ±¡£ÓÐÌõ¼þµÄµØ·½£¬ÕùÈ¡ÔÚ°ìÀí·¿µØ²úȨÊôµÇ¼ÇµÄ³¡Ëù¿ªÉè·¿µØ²úË°ÊÕÕ÷ÊÕ´°¿Ú£¬ÕùÈ¡½«½ðÈÚ»ú¹¹ÒýÈëÕ÷ÊÕ³¡Ëù£¬ÒÔ½ÚÊ¡ÄÉË°È˵İì˰ʱ¼äºÍÄÉË°³É±¾£¬Å¬Á¦Ìá¸ß°ìË°ÖÊÁ¿ºÍЧÂÊ¡£ ÔÚ¶Ô·¿µØ²úÐÐҵ˰ÊÕʵʩһÌ廯¹ÜÀíµÄͬʱ£¬Òª¼á³Ö ÒÔÈËΪ±¾ £¬¼ÓÇ¿Ë°ÎñÈËÔ±¶Ô¸ÃÐÐÒµÕþ²ßµÄѧϰ£¬ÓÐÕë¶ÔÐԵĿªÕ¹Ë°ÊÕÕþ²ßºÍ»á¼ÆºËËãÖƶȵÄÅàѵ£¬ÈÃË°ÊÕÕ÷¹ÜÈËÔ±ÊìϤÕÆÎÕ¸ÃÐÐÒµµÄÕþ²ß·¨¹æ¡¢»á¼ÆÖƶȣ¬Á˽âÕû¸ö·¿µØ²ú¿ª·¢½»Ò×µÄÈ«¹ý³Ì£¬Ö»ÓÐË°¹ÜÔ±µÄÒµÎñËØÖʲ»¶ÏÌá¸ß£¬²ÅÊÊÓÃÐÂÐÎÊÆ·¢Õ¹µÄÒªÇó¡£ £¨×÷Õßµ¥Î»£º½øÏÍÏصط½Ë°Îñ¾Ö£©ÔðÈα༣ºÐ¡Ææ ÎÒ¹úлá¼Æ×¼ÔòÓëÆóÒµËùµÃË°·¨²îÒ켰е÷
ÕªÒª: ´«Í³¸ÅÄîÈÏΪ˰ʽ֧³öÊǸøÓ費ͬµÄÄÉË°ÈËÒÔ²»Í¬µÄË°ÊÕ¼õÃâµÄÓŻݴýÓö£¬ÕâÖֽ綨ÓÐÒ»¶¨µÄƬÃæÐÔ£¬ÍêÕûµÄ˰ʽ֧³ö¸ÅÄîµÄÄÚº²»½ö°üÀ¨Ë°ÂʵĽµµÍºÍË°¶îµÄ¼õÃ⣬»¹Ó¦µ±°üÀ¨ÌØÊâ¹ÜÕ÷´ýÓöÐγɵIJÆÕþÖ§³ÖµÈ¡£ ¹Ø¼ü´Ê£ºË°Ê½Ö§³ö£»Õ÷¹Ü·½Ê½£»±íÏÖÐÎʽ£»Õþ²ßÄ¿µÄ Abstract: The traditional concept thought that the tax type disbursement is gives the different taxpayer by the different reduction of tax favorable treatment, this kind of limits have certain one-sidedness, the complete tax type disbursement concept's connotation not only includes the tax rate reduction with tax amount reducing, but must include the special tube to draft the financial support which the treatment forms and so on. key word: Tax type disbursement; Collection way; Manifestation; Policy goal Ò»¡¢´«Í³ÒâÒåµÄ˰ʽ֧³ö¸ÅÄî ´ÓÉϸöÊÀ¼ÍÁùÊ®Äê´úÃÀ¹úÀíÂÛѧ½çÕýʽÌá³ö˰ʽ֧³ö£¨tax expenditure£¬»òÖ±ÒëΪ˰ÊÕÖ§³ö£©Õâ¸ö¸ÅÄîÒÔÀ´£¬¹ú¼Ê¹úÄÚµÄѧÕ߶ÔÆä½øÐÐÁ˸÷ÖÖ¸÷ÑùµÄ½âÊÍ¡£²ÜÁ¢åÏÈÉúÔÚ¡¶Î÷·½²ÆÕþÀíÂÛÓëÕþ²ß¡·Ò»ÊéÖеĽâÊÍ¿ÉÈÏΪÊÇÒ»°ãµÄ¶¨Ò壺˰ÊÕÖ§³öÊÇÔÚÏÖÐÐË°Öƽṹ²»±äµÄÌõ¼þÏ£¬¶ÔÓÚijЩÄÉË°¸öÈË¡¢ÆóÒµ£¬»òÆäÌض¨¾¼ÃÐÐΪ£¬ÊµÐм¤ÀøÐÔµÄÇø±ð¶Ô´ý£¬¸øÓ費ͬµÄË°ÊÕ¼õÃâµÄÓŻݴýÓö£¨²»Ö±½Ó¸øÓèÏֽ𣩡£ÆäËùÒÔ³ÆΪ˰ÊÕ Ö§³ö £¬ÊÇÒòΪÕâÀàÓŻݺÍÆäËûÕþ¸®Ö§³öµÄÏîÄ¿Ò»Ñù£¬×÷Ϊ¿ªÖ§£¬ÁÐÈëÔ¤Ëã¡£ ÕâÖÖ½âÊÍ´ú±íÁËÀíÂÛ½çµÄÖ÷Á÷£¬ÇãÏòÓÚ´ÓË°ÊÕÊÕÈëµÄËðʧÕâÒ»½Ç¶ÈÀ´¶¨Òå¡£ÔÚ¾ßÌåÑо¿ÉÏ£¬´«Í³¶¨Òå˰ʽ֧³öÔòÖ÷Òª´Ó±íÏÖÐÎʽÉϽøÐзÖÀà¡£Ö÷ÒªÓÐËÄÀࣺһÊÇË°ÊÕ¼õÕ÷¡£Ë°ÊÕ¼õÕ÷ÊǶÔÄÉË°ÈË°´Ë°·¨¹æ¶¨µÄË°ÂʼÆËãµÄÓ¦ÄÉË°¶î¸øÓè¼õÕ÷Ò»²¿·ÖµÄ´ëÊ©¡£¹ú¼ÒÔÚË°ÊÕ·¨¹æÖй涨¼õÕ÷£¬ÊÇΪÁ˸øÓèijЩÄÉË°ÈËÒÔ¹ÄÀøºÍÖ§³Ö¡£Ë°ÊÕ¼õÕ÷¶¼ÊÇ°´Ë°·¨¹æ¶¨½øÐеģ¬Æä¾ßÌå°ì·¨ÓÐÁ½ÖÖ£ºÒ»ÊDZÈÀý¼õÕ÷·¨£¬¼´°´¼ÆËã³öÀ´µÄÓ¦ÄÉË°¶î¼õÕ÷Ò»¶¨±ÈÀý£»¶þÊǼõÂʼõÕ÷·¨£¬¼´ÓüõµÍË°Âʵİ취À´ÌåÏÖ¼õÕ÷Ë°¶î¡£¶þÊÇË°ÊÕÃâ³ý¡£Ë°ÊÕÃâ³ýÊǶÔÄÉË°ÈË°´Ë°·¨¹æ¶¨Ó¦ÄɵÄË°¶î²»ÓèÕ÷ÊÕ£¬Ò²ÊǹÄÀøijЩÄÉË°ÈË»òijЩÌض¨ÐÐΪµÄÒ»ÖÖ´ëÊ©¡£ÈýÊdzö¿ÚÍËË°¡£³ö¿ÚÍË˰ָ˰Îñ²¿ÃŸù¾ÝË°·¨¹æ¶¨£¬¶Ô³ö¿ÚÆóÒµÒѳö¿ÚÉÌÆ·ÔÀ´Ëù³Ðµ£µÄÁ÷ת˰ÓèÒÔÍË»¹µÄ´ëÊ©¡£ÆäÄ¿µÄÊÇΪÁ˹ÄÀø³ö¿Ú¡£ËÄÊÇÏÈÕ÷ºóÍË¡£ÏÈÕ÷ºóÍËÊÇÏÈÒÀ¾ÝË°·¨£¬½«ÄÉË°ÈËÓ¦½ÉµÄË°¿îÕ÷ÊÕÉÏÀ´£¬ÔÙÓɲÆÕþ²¿ÃÅÓèÒÔÈ«¶î»ò²¿·Ö·µ»¹µÄ´ëÊ©¡£ ¶þ¡¢Ë°Ê½Ö§³ö¸ÅÄîµÄÖØÐÂ˼¿¼ ±¾ÎÄÈÏΪ´«Í³ÒâÒåÉϵÄ˰ʽ֧³ö¸ÅÄî²¢²»È«Ãæ¡£Ëùν Ö§³ö ¼´ÊǸøÓè ²¹Öú £¬Ë°Ê½Ö§³ö¾ÍÊÇÔÚË°ÊÕÁìÓò¸øÓèÄÉË°ÈËÒÔÒþÐÔµÄ×ʽð²¹Ìù£¬Òò´Ë£¬Ö»ÒªÊÂʵÉϼõÉÙÁ˹ú¼ÒµÄË°ÊÕÊÕÈ룬»ò¼õÇáÁËÄÉË°È˵ÄË°ÊÕ¸ºµ£¾Í¿ÉÒÔÊÓΪ˰ʽ֧³ö¡£ ÉÏÊÀ¼Í30Äê´ú±¬·¢µÄÊÀ½ç¾¼ÃΣ»úÈÃÕþ¸®¿´µ½ºê¹Ûµ÷¿ØµÄÖØÒªÒâÒ壬Õþ¸®ÔÚµ÷¿Ø¾¼ÃµÄ¹ý³ÌÖÐÔ½·¢ÈÏʶµ½×ÔÉíÔÚ¾¼ÃÖеĴóÓпÉΪ£¬¸÷ÖÖ¸÷ÑùµÄ¾¼ÃÕþ²ßËæÖ®³ÉÊìºÍ·¢Õ¹¡£Ë°ÊÕ×öΪÖØÒªµÄ¾¼ÃÕþ²ß£¬¸üÊǵ±Èʲ»ÈõسÉΪÕþ¸®µ÷¿Ø¾¼ÃµÄÖØÒªÊֶΡ£Ë°Ê½Ö§³ö´Ó¸ù±¾ÉÏÀ´ËµÊÇÕþ¸®µÄÒ»ÖÖ¾¼ÃÕþ²ß£¬³öÓÚµ÷¿Ø¾¼ÃµÄÄ¿µÄ£¬¿ÉÒÔÉ趨¸÷ÖÖ˰ʽ֧³öÐÎʽ¡£Òò´Ë£¬Ë°Ê½Ö§³öÖÖÀàÓ¦µ±´Ó¾¼ÃÕþ²ßÄ¿µÄÀ´·ÖÀà¡£ 1.»ùÓÚ²úÒµºê¹Ûµ÷¿ØµÄ˰ʽ֧³ö¡£¾¼Ãѧ½«¸÷ÖÖ²úÆ··ÖΪÓÅֵƷÓëÁÓֵƷ¡£Õþ¸®¶Ô¸÷ÖÖ²úƷͬÑùÓÐ×Ô¼ºµÄÈÏʶ¡£´ÓÓÐÀûÓÚ¹ú¼ÒÖ°ÄÜ·¢»ÓµÄ½Ç¶È³ö·¢£¬Õþ¸®¶Ô²»Í¬µÄ²úÒµ²ÉÈ¡²»Í¬µÄ¼ÛÖµÇãÏò£¬·Ö±ðÖƶ©²»Í¬µÄË°ÊÕÕþ²ß¡£¹Øϵ¹ú¼ÆÃñÉúµÄ²úÒµ£¬Ë°ÊÕÕþ²ß¸øÓè³ä·Ö¹Ø×¢£¬²»½öÔÚË°ÊÕÊÕÈëÉ϶ԴËÀà²úÒµÓкܴóµÄÒÀÀµ£¬¶øÇÒÔÚÒ»¶¨³Ì¶ÈÉϸøÓèÌØÊâ´ýÓö¡£±ÈÈçÐÐÒµµÄ»ã×ÜÄÉË°£¬Îª´ËÀàÆóÒµ½ÚÊ¡¾Þ¶îµÄ²ÆÎñÖ§³ö£¬ÌṩÆóÒµÄÚ²¿×ʽðµ÷ÅäµÄ±ãÀû£¬ÊÂʵÉϵÈÓÚ²ÆÕþΪÆäÌṩÒþÐεIJÆÕþÖ§³Ö¡£¹ú¼ÒÐèÒªÓÅÏÈ·¢Õ¹µÄ²úÒµ£¬ÈçÉæ¼°¹ú¼Ò°²È«ºÍ¾üÊÂÀûÒæµÄ²úÒµ£¬¹ú¼Ò¸øÓèË°ÊÕÉϵÄÌرðÓŻݴýÓö¡£¹ú¼ÒÐèÒªÌرð·ö³ÖµÄ²úÒµ£¬Èç½ø¿ÚÌæ´ú²úÆ·¡¢³ö¿ÚÌæ´ú²úÆ·¡¢Ó×ÖɲúÒµ¡¢ÕýÍⲿЧӦ²úÒµµÈ£¬¹ú¼ÒÔÚË°ÊÕÕþ²ßÉÏÌṩÌØÊâÓŻݡ£ 2.»ùÓÚÄÉË°ÈËÉí·ÝµÄ˰ʽ֧³ö¡£ÒòΪÄÉË°ÈËÉí·ÝµÄ²»Í¬¶øÏíÊܲ»Í¬µÄË°ÊÕ´ýÓö£¬¿´ËÆÎ¥±³Æ½µÈÔÔò£¬µ«ÊÇÔÚÊÀ½ç¸÷¹ú¶¼ÊÂʵÉÏ´æÔÚ×Å£¬¶øÇÒ´ÓÕþ²ßÖƶ©Õߵı¾ÒâÀ´¿´£¬ÎÞ²»ÊÇΪÁËʵÏÖ¸ü¸ß²ã´ÎÉϵĹ«Æ½£¬»òÕß»ùÓÚijÖÖÌØÊâµÄÉç»áºÍÕþÖÎÄ¿µÄ¡£ÔÚÎÒ¹ú£¬Ï¸ڹ¤ÈË¡¢ÍËÎé¾üÈË¡¢²Ð¼²È˵ȵȣ¬¿ÉÒÔÏíÊܵ½²»Í¬µÄË°ÊÕÓŻݡ£ÔÚÓ¢¹ú¡¢ÃÀ¹ú£¬¶þÕ½±¬·¢ºóΪÁ˹ÄÀø¸¾Å®¾ÍÒµ£¬²¹³äÄÐÀͶ¯Á¦µÄ²»×㣬ÌØÒâÖƶ©ÁËÕë¶Ô¼ÒÍ¥¸¾Å®¾ÍÒµµÄË°ÊÕ¿Û³ýºÍ¿íÃâ°ì·¨¡£ 3.»ùÓÚÇøÓò¾¼Ã·¢Õ¹µÄ˰ʽ֧³ö¡£·Çƽºâ·¢Õ¹µÄÕ½ÂÔÒѾ±»ÊÀ½ç´ó¶àÊý¹ú¼ÒËùÈÏͬ¡£ÎÒ¹ú¸Ä¸ï¿ª·ÅµÄʵ¼ùÒ²ÊDzÉÓÃÕâÖÖ·Çƽºâ·¢Õ¹µÄÕ½ÂÔ£¬ÏȺ󻮶¨¾¼ÃÌØÇø¡¢Ñغ£¿ª·Å³ÇÊС¢¾¼Ã¼¼Êõ¿ª·¢ÇøµÈ¸÷ÖÖ²ã´ÎµÄ¿ª·ÅÇøÓò¡£ÎªÎüÒý×ʽð£¬Ö÷ÒªÊÇÍâ×ÊÔÚÕâЩÇøÓòµÄ×¢È룬¹ú¼ÒÖƶ©Á˲»Í¬²ã´ÎµÄË°ÊÕÓÅ»ÝÕþ²ß¡£ÈçÍâÉÌͶ×ÊÆóÒµËùµÃË°µÄ²»Í¬ÓÅ»ÝÖƶȡ£ 4.ÌØÊâÕ÷¹Ü·½Ê½ÐγɵÄ˰ʽ֧³ö¡£´«Í³¸ÅÄîÉϵÄ˰ʽ֧³ö×¢Òâµ½ÁËÒòË°¿îµÄ¹ÊÒâ·ÅÆú¶øÐγɵÄÖ§³ö¡£µ«ÊÇûÓп¼Âǵ½ÒòΪÕ÷ÊÕ·½Ê½µÄ¸Ä±ä£¬ÄÉË°ÈË¿ÉÄÜÒò´Ë¼õÉÙ·ÑÓÃÖ§³ö¡£ÓÉ´Ë£¬ÎªÄÉË°Ä¿µÄ±¾Ó¦Ö§¸¶µÄ·ÑÓã¬Ò²¾ÍÊÇÄÉË°³É±¾¼õÉÙÁË¡£ºÍÆäËûÄÉË°ÈËÏà±È£¬ÊÂʵÉϵÈÓڵõ½Õþ¸®ÔÚÄÉË°ÁìÓòµÄ²¹Ìù£¬Ò²¾ÍÊÇÓ¦µ±ÊôÓÚ˰ʽ֧³öµÄ·¶³ë¡£ÀýÈçÄ¿Ç°ÔÚÌض¨ÐÐÒµºÍÆóÒµÖÐʵÐеÄͳһºËË㣬»ã×ܽÉÄÉ£¬ÊÂʵÉÏʹµÃÏà¹ØÄÉË°ÈË´óÁ¿µØ¼õÉÙ²ÆÎñÖ§³ö£¬»òÕßÉÙÄÉË°¿î£¬ÔÚË°ÊÕÁìÓòÈ¡µÃÓëÏàËÆ»òÏàͬÐÐÒµ¾ºÕùÕߵIJ»Æ½µÈ´ýÓö¡£ ÎÒÃÇÖªµÀ£¬Ë°ÊÕ¸ºµ£²»½ö°üÀ¨Ë°¿î£¬»¹°üÀ¨Ë°Êյij¬¶î¸ºµ£ºÍË°Êճɱ¾¡£Ë°Êճɱ¾ÓÖº¸ÅÁËÕ÷Êճɱ¾ºÍÄÉË°³É±¾¡£¸ù¾ÝÓ¢¹úѧÕßÉ£µÂ¸££¨Sandford£©µÄÂÛÊö£¬ÄÉË°³É±¾²»½öÖ¸¸öÈË»ò¹«Ë¾Ö§¸¶µÄÂÉʦºÍ»á¼ÆʦµÄ×Éѯ¹ËÎʵĿªÖ§£¬ÒÔ¼°¹ÍÓ¶Ö°¹¤°ìÀíÄÉË°É걨ÊÂÎñµÄ¿ªÖ§£¬¶øÇÒ»¹°üÀ¨Ò»Ð©·Ç»õ±ÒµÄÎÞÐλ¨·Ñ£¬ÀýÈçʱ¼ä¼ÛÖµ¡¢¾«Éñ¸ºµ£µÈ¡£Òò´Ë£¬ÄÉË°³É±¾ËäÈ»ºÜÄѹÀ¼Æ£¬µ«ÆäÊý×ֿ϶¨±ÈÕ÷Êճɱ¾´óµÃ¶à¡£¸ù¾ÝÉ£µÂ¸£¶Ô1973ÄêÓ¢¹úË°ÊÕÇé¿öµÄͳ¼ÆºÍ¹À¼Æ£¬Ó¢¸ñÀ¼ºÍÍþ¶ûÊ¿1970Äê¸öÈËËùµÃË°µÄÄÉË°³É±¾£¬Ô¼Õ¼Ë°ÊÕÊÕÈëµÄ2.5%ÖÁ4.4%.¶øÔÚÃÀ¹ú£¬¸ù¾ÝÄÂ˹¸ñÀ×·òµÄ¹À¼Æ£¬ÄÉË°³É±¾±ÈÕ÷Êճɱ¾´ó¼¸±¶¡£1980Ä꣬¸öÈËËùµÃË°É걨9400Íò¼þ£¬ÆäÖÐ2900Íò¼þ²ÉÓ÷ÖÏî¿Û³ý·¨£¬·ÑÓôï30ÒÚÃÀÔª¡£ÆäÖÐ6500Íò¼þ²»·ÖÏîÁо٣¬¶ø²ÉÓñê×¼¶î¿Û³ý·¨£¬ÄÉË°³É±¾32ÒÚÔª¡£ÄÉË°³É±¾ÔÚ×ܶîÉÏÊǾ޴óµÄ£¬µ«ÊDz»Í¬µÄ¼ÆË㷽ʽ²úÉúµÄÄÉË°³É±¾ÉϵIJîÒìÒ²ÊǾ޴óµÄ¡£Òò´Ë£¬ÄÉË°³É±¾ÔÚË°Êպ;¼ÃÖеÄÓ°ÏìÀíÓ¦µÃµ½ÎÒÃǵÄÖØÊÓ£¬Ó¦µ±¼ÓÇ¿ÒòÌØÊâ¹ÜÕ÷·½Ê½ÐγɵÄ˰ʽ֧³ö¶Ô¾¼Ã·¢Õ¹Ó°ÏìµÄÑо¿¡£ 5.»ùÓÚÉç»á¸£ÀûÄ¿µÄµÄ˰ʽ֧³ö¡£Õþ¸®µÄÖÕ¼«Ä¿±êÊÇÔö½øÉç»á¸£Àû£¬Ìá¸ßÈËÃñÉú»îˮƽ£¬Òò´Ë£¬ÒÔÌá¸ßÉç»á¸£ÀûÄ¿µÄ¶øÖƶ©µÄ˰ʽ֧³öÕþ²ßºÜÈÝÒ×ΪÈËÃñËù½ÓÊÜ¡£ÀýÈç¶ÔÓÚÃâÕ÷¶îµÄ¹æ¶¨¡£ËùνÃâÕ÷¶îÊÇÖ¸´ÓÕ÷Ë°¶ÔÏóÖп۳ýµÄÃâÓèÕ÷Ë°µÄÊý¶î£¬µ±Õ÷Ë°¶ÔÏóСÓÚÃâÕ÷¶îʱ£¬²»Õ÷Ë°£»³¬¹ýÃâÕ÷¶îʱ£¬Ö»¾Í³¬¹ý²¿·ÖÕ÷Ë°¡£ÃâÕ÷¶î²»ÊôÓÚË°ÊÕÓŻݣ¬µ«ÊôÓÚ˰ʽ֧³ö£¬ËüÊǶÔËùÓÐÈËÆÕ±éÊ©ÐеÄ˰ʽ֧³ö£¬²»¶ÔËÐγÉÌرðÓŻݣ¬µ«ÊµÖÊÉÏÊÇÕþ¸®¶Ô²¿·ÖË°ÊյķÅÆú£¬Ä¿µÄÊÇΪÁËÆÕ±éÌá¸ßÉç»áµÄ¸£Àû¡£ 6.Ë°ÊÕ¿Õ°×ÐγɵÄ˰ʽ֧³ö¡£ÓÉÓÚÓ¦¿ªÕ÷¶ø먦Õ÷Ë°ÖÖ£¬¶øʹ²¿·ÖDZÔÚÄÉË°ÈËÊÜÒ棬ÔÚÀíÂÛÉÏÒ²¿ÉÒÔ¹éÈë˰ʽ֧³ö·¶³ë¡£ÀýÈ磬ÒŲúË°ºÍÔùÓëË°£¬ÔÚÊÀ½ç¶àÊý¹ú¼Ò¶¼ÒѾ¿ªÕ÷£¬ÒòΪÆäÔÚÀíÂÛÉϱ»ÈÏΪÊôÓÚÁ¼Ë°£¬ÓÐÀûÓÚµ÷½ÚÉç»á·ÖÅä²»¹«£¬´Ù½ø×ÊÔ´ºÏÀíÅäÖúͼÓËÙÁ÷¶¯¡£µ«ÊÇÔÚÎÒ¹úÈÔÈ»ÊôÓÚ¿Õ°×£¬ÕâÑù¾ÍΪ¸»Ô£½×²ãÁôÏÂË°Êտռ䣬ÎÞÐÎÖгÉΪÕþ¸®¸øÓèµÄ²¹Öú¡£ Èý¡¢Ë°Ê½Ö§³ö¸ÅÄîµÄÖØж¨Òå ×ۺϸ÷¼ÒѧÕßÂÛÊö£¬Ëùν˰ʽ֧³ö£¬ÊÇÔÚÏÖÐÐË°ÖÆÏ£¬¶ÔÓÚijЩÄÉË°¸öÈË¡¢ÆóÒµ£¬»òÆäÌض¨¾¼ÃÐÐΪ£¬ÊµÐм¤ÀøÐÔ¡¢ÕÕ¹ËÐÔµÄÇø±ð¶Ô´ý£¬¸øÓ費ͬµÄË°ÂÊË°¶îÓŻݺÍÕ÷¹Ü´ýÓö£¬ÓÉ´ËÐγÉÏàͬ»òÏàËÆÄÉË°ÈËÖ®¼äµÄË°ÊÕ¸ºµ£µÄ²îÒì¡£Õþ¸®Îª´Ë¶øÓÐÒâÎþÉü²¿·ÖµÄÊÕÈ룬ÐÎͬ¸øÓèÄÉË°È˲ÆÕþ²¹Ìù¡£ÆäËùÒÔ³ÆΪ ˰ʽ֧³ö £¬ÊÇÒòΪºÍÕþ¸®ÆäËûÖ§³öµÄÏîÄ¿Ò»Ñù£¬Ó¦µ±×÷Ϊ¿ªÖ§£¬ÁÐÈëÔ¤Ëã¡£ ÔðÈα༣º¹Ú ÈËÁ¦×ÊÔ´¼ÛÖµÆÀ¹ÀµÄ²»È·¶¨ÐÔ·ÖÎö