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á?×a×?·?ê????t??￡¨μ￥??￡??ú×?·?áìóòêμê?é??á±￡???°?ü￡??ò??óD±?êD·???òμ3￡×??§?úμ?×?μíê?è??òí￥oí????Dè±￡??μ?ì?êa?òí￥ìá1?μ?×a?e21ìù?ò??ò?μíá?×a?e??×aμ???óDé??á±￡??D??êμ???í¨×????￡
á?×a×?·?μ??¨éèó|?á3?1á31???§·￠?11?￡?è???1á31??1ú???o1?óú?a??3?êDμíê?è??òí￥×?·?à§??μ?è??éòa???·￡¨1ú°ì·￠[2007]24o?￡?oí???a??3?êDμíê?è??òí￥×?·?à§??·￠?11???oí?ê?è????±à????μ?òa??μ?í¨?a?·￡¨?¨×?·?[2007]218o?￡????t??é?￡?é?è???êμá?×a×?·??¨éè1???￡??ó′ó?t??±￡??Dí×?·??¨éèá|?è￡????¤é??áμ?oíD3?è?¨oí?-??μ??é3?D?·￠?1?￡?ú1????ú?ú￡?°′???°×üá??????￠??óò??oa?￠·?2??¨éè?￠??????êμ?±μ?×üì?òa?ó￡??á3?ò??ú×??Dμíê?è??òí￥×?·?Dè?ó?aμ??ò￡?óD????D?μ??ó????·?μ?2úêD3?μ?oê1?μ÷??￡?êμ???t??±￡??Dí×?·?1?Dè×üá??ù±???oa?￠?á11?ù±?o?àí?￠1????ù±??è?¨?￡
±?1???êü????êD??????·?2ú1üàí???ˉíD￡?±à??á???????êD??????á?×a×?·??¨éè????êμê?·?°??·?￡í¨1yêμμ???????3??·??DD?±2a￡?2￠òà???¨éè2???·?μ?2ú?a·￠?????-???à??·?·¨?·1????￠o???￡?±???????????μ????y4000??·??×￡¨o?6??￡?￡???óú??????oó?T′?￡??¨?t×ü???y??9000??·??×￡?????×üí?×ê754.75íò?a￡????Díá?¨1¤3ì?a417.02íò?a￡?°2×°1¤3ì?a270.27íò?a￡????ü·?ó??a67.46íò?a￡¨???D?ù±??¤±?·??a35.94íò?a￡??￡????×ê?eà′?′?a?D??2??t°2??180íò?a￡¨°′????·??×200?a°2??21?ú￡?￡???????2??t?¤??°2??574.75íò?a?￡

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1.1 ??????3??°????·¨è?
1.1.1 ??????3?
??????3?￡o????êD??????á?×a×?·??¨éè?????￡
1.1.2 ????ᬏ?
?????¨éèμ￥??￡o????êD??????·?2ú1üàí??
????·¨è?′ú±í￡o
1.2 éè??òà?Y?°éè??×êá?
ò??￠1ú°ì·￠[2007]24o???1ú???o1?óú?a??3?êDμíê?è??òí￥×?·?à§??μ?è??éòa???·￡?
?t?￠?¨×?·?[2007]218o????a??3?êDμíê?è??òí￥×?·?à§??·￠?11???oí?ê?è????±à????μ?òa??μ?í¨?a?·￡?
èy?￠1ú?ò???ˉ???¨éè?????-???à?ú??·?·¨ó?2?êy?·￡?
???￠?¨éè2???·?μ?2ú?a·￠?????-???à??·?·¨?·￡?
???￠??1ú?ò°2?ó1¤3ìêμê?·?°??·￡?
áù?￠??3??ò×?μíê?è??òí￥á?×a×?·?1üàí°ì·¨?·?￡
???￠??2007?ê????êDí3???ê???·￡?
°??￠??????êD??????3?êD?¨éè×üì?1????·?￡
1.3 ±à???-?ò?°·??§
1.3.1 ±à???-?ò
1?￠?ú??????êD??????3?êD?¨éè×üì?1????·μ???μ???￡???????êD??????á?×a×?·??¨éè????μ??·??DD1????¨éè?￡
2?￠ì??? ?°?§Dí2?′ó1|?üè??￠?ì??2????·?êó??￠??μ?2??à?·?3?à?±μ?ì?μ??￡
3?￠?á3??-??êêó??￠ê?êê±??Yμ??-?ò￡?2￠·?o??ú?ü?￠?·±￡òa?ó￡??ú??D?μ??§Dí?úêμ???ù±?ê1ó?1|?ü?￡
4?￠×￠òa?????¨éèó??ü?§?·?3?àD-μ÷?￡
5?￠°′????1ú???o1?óú?a??3?êDμíê?è??òí￥×?·?à§??μ?è??éòa???·1ú°ì·￠[2007]24o?oí???a??3?êDμíê?è??òí￥×?·?à§??·￠?11???oí?ê?è????±à????μ?òa??μ?í¨?a?·?¨×?·?[2007]218o????t??é?￡?è·?¨?????¨éèμ?±ê×?￡??ù?Y????êD??????μ?êμ?ê?é??￡?°???éèê??¨éèμ??????￡
1.3.2 ±à??·??§
1?￠????êD??????á?×a×?·??????¨éè3??·μ?3?2?1???éè??￡?
2?￠????êD??????á?×a×?·??¨éè????×?·??÷ì?1¤3ìì?óy3?2?1???éè??￡?
3?￠????êD??????á?×a×?·??¨éè????éè±??°?à1?éèê?3?2?1???éè??￡?
4?￠????êD??????á?×a×?·??¨éè????μ????￠????1¤3ì3?2?1???éè??￡?
5?￠????êD??????á?×a×?·??¨éè????μ??·?3?ì?ˉ3?2?1???éè??￡?
6?￠????êD??????á?×a×?·??¨éè????μ?????éèê?3?2?1???éè??￡?
1.4 3?êD????
1.4.1 μ?àí????
????????óú?-?÷ê??÷2?￡?????êDóòμ??÷??2??￡μ?àí×?±ê???-111??49??￡-113??36??￡?±±?327??31??￡-27??51???????￡??áù????êD??oí???a??￡???????á??¨??￡???á?ot??ê??ü??￡??÷?óot???·áêêD￡?±±??????êDé?à????￡
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è?????8?ò2??1????μà°ìê?′|￡?132??DD?t′?￡?26???ó?ˉ?á?￡
1.4.2 1ú???-??·￠?1?é??
?ú???ˉ?￠???t??μ??yè·áìμ???￡?è???1á31??êμ???§·￠?11?￡??á???′DD?D??oê1?μ÷???t2?￡?í?3?ìá???-????3¤μ??êá?oíD§ò?￡?í?3??-??é??áD-μ÷·￠?1￡?í?3?ìá??è???éú??????￡?·ü·￠í???￡?è?òa??è?￡???????1ú???-??·￠?13éD§?????￡2005?êè???íê3é1ú?úéú2ú×ü?μ11.91òú?a￡???3¤18.9%￡?2??t×üê?è?1.37òú?a￡???3¤43.4%￡?è?é??á1ì?¨×ê2úí?×ê4.68òú?a￡???3¤17%?￡
1.4.3 ·￠?1??±ê
ò?μ?D???àí???￠?°èy??′ú±í?±??òa?????a??μ?￡?ò????§·￠?11?í3áì?-??é??á·￠?1è???￡?????×￥×???òa?????úó??ú￡?í?3?èy????μ?￡¨?ó?ì?-??·￠?1?￠′ù??é??áoíD3?￠???ˉ?t??±￡??￡??a?°ìá￡?×?μ??-??êμá|óD′óμ?????￡?è???éú2ú×ü?μ?ê?ù??3¤13%ò?é?￡?2??t×üê?è??ê?ù??3¤15%ò?é?￡?·?±e′?μ?62.5òú?aoí5.0òú?a?￡μ??°ê?ò????±?ú??￡??ùè?éú2ú×ü?μ?￠è??ùéú2ú×ü?μ?￠è??ù2??tê?è??￠1¤òμ???ó?μμè?÷òa?-????±ê?ù??è?è?ê??°20???￡3??????2óD′óμ???é?￡?3?êD?ò?@@?2?D?3é￡?é??á?÷ò?D???′??¨éèè?μ?êμD§￡???′?éú2úá|????oí?ù′??¨éè????ìá??￡??·?3±￡?¤oíéúì??¨éèμ?μ??ó???￡è???éú??????óD′óμ?ìá??￡?èo?úê?è?′ó·ù??3¤￡?3??ò?ó??è??ù?é?§??ê?è??ê?ù??3¤10%ò?é?￡?????è??ù′?ê?è??ê?ù??3¤7%ò?é??￡?ó×??￠??í¨?￠?ìóy?￠???ˉ?￠?àéú?￠????????óDD§??é?￡?è???èo?ú???ê???ˉoí??é????ˉéú???÷????é?￡?é??á±￡??ì??μ?ü?óíêé?￡?é??á??°2oí°2è?éú2ú×′????ò?2?o?×a￡??t?????÷?￠???ê???÷?￠??é????÷?¨éèè?μ??÷??3éD§?￡
1.5 ?????ù?úμ??ù±??é??
1???????êD??????á?×a×?·??¨éè??????μ????y4000??·??×￡¨o?6??￡?￡???óú??????oó?T′??￡?????????¨éèμ??·×′??á?o?￡?μ?ê???ì1?￠?·?3ê?êê?￠????í¨3?￡?òò???ü?????????t??￡??o???￠1?μ??￠1???μè1?12éèê?±è????è?￡?2￠?òμ??·??óD·??Yéù￡?2e?¨°2??1¤×÷á?D??￡
????êD??????á?×a×?·?????μ??¨éè?ü?a??????μíê?è??òí￥ìá1???156óàì×á?×a×?·?￡??üóDD§??±???????éì?··?1??ó1??μ￡?μ-?ˉéì?··??êìaé?μ????ü￡????áμíê?è??òí￥×?·??êìa′?à′μ??1á|?￡????μ??¨éè±??á?a??????11?¨é??á?÷ò?oíD3é??á?eμ?′ù??×÷ó??￡