?? ?????????12????1? ????
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3???????????
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5??????????
???????????????????:??12??,?(12?1??)?,?????????????????????????,??
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???????«????????????»12?????1?????,«????»???????????????????????,??????????????;??“????”???
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12????????1??,?????????«????????????????????»????????????«???»?????????????????????????????????,????????????“?”“??????????????”???????????????????????????????????????:????????????;?????????????????;???????????????????????????????????????,????????????
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?12????1????,«?????????????????»?????,??????0.5?????????,????,??1.5%,?????????????1%,????0.5%(?)?
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????????????????????????????????????????????????«????????????»,????????????12??1?????????????????????,??????,???????20%?????????????
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