???????????????????:??12??,?(12?1??)?,?????????????????????????,??

“????????????”??

???????«????????????»12?????1?????,«????»???????????????????????,??????????????;??“????”???

????? ??????????

12????????1??,?????????«????????????????????»????????????«???»?????????????????????????????????,????????????“?”“??????????????”???????????????????????????????????????:????????????;?????????????????;???????????????????????????????????????,????????????

?

?12????1????,«?????????????????»?????,??????0.5?????????,????,??1.5%,?????????????1%,????0.5%(?)?

???

????????????????????????????????????????????????«????????????»,????????????12??1?????????????????????,??????,???????20%?????????????

????????????????:?? ??“???????????”????

?? ?????????12????1? ????

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

2??????

3???????????

4????

5??????????

???????????????????:??12??,?(12?1??)?,?????????????????????????,??

“????????????”??

???????«????????????»12?????1?????,«????»???????????????????????,??????????????;??“????”???

????? ??????????

12????????1??,?????????«????????????????????»????????????«???»?????????????????????????????????,????????????“?”“??????????????”???????????????????????????????????????:????????????;?????????????????;???????????????????????????????????????,????????????

?

?12????1????,«?????????????????»?????,??????0.5?????????,????,??1.5%,?????????????1%,????0.5%(?)?

???

????????????????????????????????????????????????«????????????»,????????????12??1?????????????????????,??????,???????20%?????????????

????????????????:??