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

2?????????

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

4?????????

5????????????

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

“?????????????”?

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

?? ?

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

????

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

???

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

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