????:1?????:?????

2??????????

3????????

4??????spa???

5??????????

?????????????2??????????????????19????????? (?????? ????)??19??????????,?5.75%??????????,?????????5%,??????6.5%?

?????????1?????????????15??,???????25?5.75%,???????????5.75%????????,???,??????

????????,??2025????????????2026?,??????????2.5%±1%???????????????,??????,???????????,?????????

?????????????????,?????????????,?????,??????????,???????????,??,?????????????(??) ?????????????????:????????????