厥﹝弊模蚳珛婬悵玸鼠侗茼喃煦楷閨跺淉習源醱腔釬蚚ㄩ珨岆粽夤冪撳淉習源醱腔釬蚚˙媼坋悵玸淉習源醱腔釬蚚˙岆扦頗淉習源醱腔釬蚚﹝菴媼ㄛ傖蕾婬悵玸蝠眢笢陑﹝婬悵玸庈部岆峈婬悵玸妀枑鼎蝠眢腔部垀ㄛ剒猁勍嗣婬悵玸妀腔鎗源睿闖源腔湔婓峈枑﹝婓弊模蚳珛婬悵玸鼠侗眳俋ㄛ茼傖蕾坻濬倰腔婬悵玸鼠侗ㄛ倛傖婬悵玸庈部翋极腔嗣啋趙ㄛ籵徹噥淰棻輛笢弊婬悵玸庈部腔楷桯迵俇囡﹝膘祜參奻漆睿控儔煦梗傖蕾婬悵玸笢陑﹝菴ㄛ埰勍俋訧婬悵玸鼠侗婓笢弊婬悵玸庈部扢蕾煦盓儂凳﹝涴岆秪峈ㄩ珨岆婬悵玸掛旯撿衄嫘滓腔弊暱◇俶◆﹝呴覂妀昢魂雄祔弊暱趙ㄛ弊囀瑞玸寞耀腔孺湮ㄛ囷囮最僅腔樓ㄛ褫眕佽岍賜奻羶衄珨跺弊模腔悵玸庈部褫眕枑鼎逋劂腔創悵夔薯ㄛ等蕞赻撩弊模腔悵玸鼠侗峈褻蚐釦蚐謫﹜漆奻郰凝怢﹜怹陎﹜驗宒滄儂﹜遠噫囷漲脹瑞玸枑鼎悵梤˙媼岆俋訧婬悵玸輛笢弊庈部ㄛ夔劂孺湮笢弊婬悵玸庈部腔創悵夔薯ㄛ衱跤笢訧悵玸鼠侗睿婬悵玸鼠侗枑鼎悝炾弊暱珂輛創悵撮扲﹜冪茠奪燴源楊眕摯梪挍弊暱婬悵玸陓洘腔晞瞳﹝岆俋弊婬悵玸統迵噥淰ㄛ衄瞳衾弊囀婬悵玸庈部湛傖郔槽歙算ㄛ蔥腴傖掛ㄛ誹熬勤俋煦悵煤蚚˙侐岆婬悵玸岆羲桯弊暱冪撳磁釬腔笭猁忒僇﹝菴侐ㄛ膘蕾婬悵玸冪槨秶僅﹝忑珂岆勤衄虳婬悵玸珛昢斛剕偌桽寞隅ㄛ籵徹婬悵玸冪槨俇傖˙棒岆郪膘珨隅杅講腔婬悵玸冪槨鼠侗ㄛ甜衄恁寁華竘輛屾杅陓酐袗埣腔婬悵玸冪槨儂凳﹝
3覃淕婬悵玸假齬源宒﹝磁肮煦悵腔秶◇俶◆眕摯傖杅煦悵腔椰粟◇俶◆ㄛ妏煦堤鼠侗疪祥瞳擁醱﹝桶珋婓衾ㄩ菴珨ㄛ秶傖杅煦悵妏珨虳掛懂祥斛煦悵腔珛昢珩猁煦悵ㄛ湮講悵煤植煦堤鼠侗煦堤ㄛ荌砒煦堤鼠侗腔虴祔﹝菴媼ㄛ傖杅煦悵腔嘐隅煦悵掀瞰ㄛ祥夔妏煦堤鼠侗婓創悵湮塗珛昢奀鳳腕喃煦腔婬悵玸悵梤﹝賤樵域楊岆ㄛ婓磁肮煦悵眳俋落眕啎埮煦悵ㄛ撈煦堤鼠侗婓斛猁腔錶狟ㄛ褫眕砃弊模蚳珛婬悵玸鼠侗煦悵ㄛ煦鼠侗斛剕諉忳涴珨煦悵﹝
4噫囀俋訧悵玸鼠侗域燴楊隅婬悵玸腔埻寀祥夔雄牷﹝偌桽笢弊▲悵玸楊◎腔寞隅ㄛ睡俋訧悵玸鼠侗ㄛ硐猁婓笢弊噫囀冪茠悵玸珛昢ㄛ斛剕硒俴媼匐傖杅煦悵﹝庈部冪撳腔瞄陑岆楊秶冪撳﹝撈妏楊薺婃奀衄祥磁燴腔華源ㄛ珩斛剕郩忐ㄛ涴岆珨跺埻寀﹝睡飲衄砃蕾楊絞擁枑堤党蜊砩獗腔瞳ㄛ筍婓党蜊眳ㄛ斛剕偌梒域岈﹝婬悵玸沭璃ㄛ褫眕掛覂誑需誑瞳腔埻寀衪妀賤樵﹝
3玩輛珨祭笭弝悵玸訧踢腔堍蚚
悵玸訧踢堍蚚迵悵玸珛昢冪茠岆悵玸鼠侗淏都堍俴垀斛剕腔媼氪珨祥褫腔沭璃ㄛ勤悵玸鼠侗腔汜湔睿楷桯撿衄肮脹笭猁腔華弇ㄛ珨祥褫﹝
(1)悵玸訧踢堍蚚腔嬪噫
絞笢弊悵玸訧踢堍蚚醱還腔恀枙婓衾ㄛ拸蹦岆植堍蚚腔寞耀奻遜岆堍蚚腔彶祔奻ㄛ飲珆腕峚祥逋耋﹝悵玸訧踢堍蚚腔嬪噫岆ㄩ蜆蚚腔祥夔蚚ㄛ砑蚚腔祥詫蚚﹝埻秪婓衾悵玸訧踢堍蚚笢湔婓覂珨炵蹈穫嗎ㄩ悵玸玿离訧踢杅講竭湮ㄛ悵玸訧踢堍蚚毓峓竭苤˙悵玸珛昢冪茠腔囀婓猁詢ㄛ悵玸訧踢堍蚚珋妗竭腴˙芘訧勤砓屾ㄛ芘訧剒竭湮˙撮扲猁詢ㄛ蚳珛符椰眈勤椰脹﹝
(2)崝樓悵玸訧踢堍蚚源宒
忑珂ㄛ悵玸訧踢潔諉輛痐庈部腔掀瞰褫蚕軞訧莉腔10%輛珨祭枑詢善15ㄔ祫25ㄔㄛ輪ㄛ冪悵潼頗蠶袧ㄛ珨虳悵玸鼠侗腔庈訧踢掀瞰撩枑詢善15%ㄛ遜茼樓厒抻枒悵玸訧踢眻諉輛痐庈部腔褫俴◇俶◆﹝棒ㄛ茼蜆旃噶賤樵悵玸訧踢眕萋挹湃遴腔源宒輛滇湃庈部腔恀枙﹝婬棒ㄛ旃噶賤樵悵玸訧踢眕晢源宒芘訧衾◇淉葬◆湮倰價插扢囥腔褫俴源偶﹝菴侐ㄛ蕉藉埰勍悵玸訧踢眻諉芘滇華莉庈部﹝峈賸蔥腴瑞玸ㄛ褫珂蕉藉埰勍悵玸鼠侗劃鎗赻蚚腕滇華莉ㄛ婬抻枒悵玸訧踢醱芘訧滇華莉庈部﹝菴拻ㄛ枒蹦妏蚚悵玸訧踢劃鎗珛晢腔恀枙ㄛ筍枑岆勤珛腔陓蚚撰釬堤寞隅﹝
粒蚚睡笱源宒飲褫眕ㄛ筍猁澄厥粒蚚藩爛菰崝腔源宒ㄛ紨祭孺湮悵玸訧踢堍蚚腔寞耀ㄛ甜旆跡机瞄悵玸鼠侗訧踢堍蚚腔虴彆ㄛ妗俴悵玸訧踢堍蚚寞耀迵悵玸鼠侗野葆夔薯晚暱境像秶僅﹝
(3)膘蕾蚳藷腔悵玸芘訧窒藷麼儂凳
1婓珋衄悵玸鼠侗芘訧窒藷腔價插奻ㄛ喉膘黃蕾俴妏芘訧眥夔腔蚳珛芘訧鼠侗ㄛ妏眳傖峈悵玸鼠侗腔狟扽赽鼠侗﹝
2巠絞竘輛弊暱◇俶◆腔芘訧儂凳﹝蚚芘訧奪燴奻腔薯撮扲訧埭ㄛ枑詢弊囀悵玸鼠侗腔芘訧虴祔﹝
4玩窅俴悵玸
窅俴迵悵玸呥煦珛冪茠ㄛ筍岆坻蠅眳潔褫眕誑眈瞳蚚跪赻腔訧埭ㄛ籵徹窅俴腔跪赻耋种忮悵玸莉岆輪爛懂弊暱踢庈部楷桯腔珨跺笭猁岊﹝婓韁粔ㄛ窅俴悵玸庈部楷桯坋煦捃厒ㄛ婓婓1994爛ㄛ韁粔籵徹窅俴种忮腔忭悵玸梩窒忭玸珛昢腔掀瞰眒湛善眈絞詢腔阨ㄛ楊弊55ㄔㄛ盡擘22ㄔㄛ荎弊16ㄔㄛ肅弊8ㄔ﹝窅俴悵玸眒傖峈珋測悵玸珛楷桯腔珨跺陔腔崝酗萸﹝
窅俴种忮悵玸莉ㄛ蚥岊桶珋婓謗源醱ㄩ珨岆扦頗跪論脯秏煤氪勤窅俴腔陓懇僅誕詢ㄛ籵徹窅俴种忮悵玸ㄛ夔雛逋諦誧腔陑燴假剒猁ㄩ媼岆窅俴撿衄猿蜓腔茠珛厙萸睿嫘滓腔种忮耋ㄛ膘衄諦誧陓洘訧蹋踱ㄛ瞳蚚涴虳衄瞳沭璃ㄛ褫眕誹吽悵玸鼠侗腔冪茠傖掛ㄛ枑詢悵等种忮虴薹﹝
窅俴悵玸褫鼎恁寁腔耀衄笱ㄩ菴珨ㄛ眕忭玸鼠侗峈翋腔煦种耀宒ㄛ撈忭玸鼠侗婓磁釬笢梩翋絳華弇ㄛ蚕珨模誕湮寞耀腔忭玸鼠侗迵嗣樓郖◇俶◆窅俴磁釬ㄛ忭玸鼠侗峈窅俴枑鼎莉盓厥ㄛ窅俴堆翑忭玸鼠侗輛俴諦誧羲楷麼翑种悵等˙窅俴植笢鳳腕荈踢彶ㄛ忭玸鼠侗植种忮寞耀孺湮笢崝樓瞳彶﹝菴媼ㄛ眕窅俴峈翋腔煦种耀宒ㄛ撈窅俴婓磁釬笢梩翋絳華弇ㄛ忭玸鼠侗硐岆枑鼎悵玸莉睿瞄悵﹜燴靨脹撮扲盓厥﹝婓蜆耀宒狟ㄛ窅俴撈褫蚻忭玸鼠侗盓葆腔荈踢ㄛ衱褫植悵等种忮笢鳳瞳˙忭玸鼠侗寀褫質翑窅俴孺湮荌砒薯睿种忮耋﹝菴ㄛ窅俴迵忭玸鼠侗僕膘耀宒ㄛ撈湮倰忭玸鼠侗迵湮倰窅俴眳潔華弇脹脹磁釬﹝窅俴瞳蚚陓酐睿种忮厙釐孺湮悵玸莉腔种忮講ㄛ忭玸鼠侗寀峈窅俴枑鼎珂輛腔悵玸撮扲睿督昢ㄛ冪茠瞳蚕邧源脹煦