{"id":7270,"date":"2025-07-24T10:28:11","date_gmt":"2025-07-24T10:28:11","guid":{"rendered":"https:\/\/firmaxhungary.com\/?page_id=7270"},"modified":"2025-08-15T15:14:49","modified_gmt":"2025-08-15T15:14:49","slug":"%e5%8c%88%e7%89%99%e5%88%a9%e7%a8%8e%e6%94%b6%e5%88%b6%e5%ba%a6%ef%bc%9a%e4%bc%81%e4%b8%9a%e4%b8%8e%e5%88%9b%e4%b8%9a%e8%80%85%e7%9a%84%e5%85%a8%e9%9d%a2%e6%8c%87%e5%8d%97","status":"publish","type":"page","link":"https:\/\/firmaxhungary.com\/zh-hans\/%e5%8c%88%e7%89%99%e5%88%a9%e7%a8%8e%e6%94%b6%e5%88%b6%e5%ba%a6%ef%bc%9a%e4%bc%81%e4%b8%9a%e4%b8%8e%e5%88%9b%e4%b8%9a%e8%80%85%e7%9a%84%e5%85%a8%e9%9d%a2%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u5308\u7259\u5229\u7a0e\u6536\u5236\u5ea6\uff1a\u4f01\u4e1a\u4e0e\u521b\u4e1a\u8005\u7684\u5168\u9762\u6307\u5357"},"content":{"rendered":"<!--themify_builder_content-->\n<div id=\"themify_builder_content-7270\" data-postid=\"7270\" class=\"themify_builder_content themify_builder_content-7270 themify_builder tf_clear\">\n             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\u516c\u53f8\u7a0e\u5236<\/b><\/h2>\n<h6><strong style=\"color: #666666; font-size: 1em;\"><em>a \u516c\u53f8\u6240\u5f97\u7a0e(Corporate Income Tax CIT)<\/em><\/strong><\/h6>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u5308\u7259\u5229\u62e5\u6709\u5168\u6b27\u6d32\u6700\u4f4e\u7684\u516c\u53f8\u6240\u5f97\u7a0e\u7a0e\u7387\u4e4b\u4e00\uff0c\u7edf\u4e00\u7a0e\u7387\u4e3a 9%\uff0c\u8be5\u7ade\u4e89\u6027\u7a0e\u7387\u65e8\u5728\u5438\u5f15\u5916\u56fd\u6295\u8d44\u5e76\u63a8\u52a8\u672c\u56fd\u7ecf\u6d4e\u589e\u957f\u3002<\/li>\n<li>\u5e94\u7a0e\u6240\u5f97\u8303\u56f4\uff1a\u516c\u53f8\u6240\u5f97\u7a0e\u9002\u7528\u4e8e\u4f01\u4e1a\u7684\u5168\u7403\u6536\u5165\uff0c\u5305\u62ec\u8425\u4e1a\u5229\u6da6\u3001\u91d1\u878d\u6536\u76ca\u53ca\u5176\u4ed6\u5e94\u7a0e\u6536\u5165\u3002\u53ef\u62b5\u6263\u9879\u76ee\uff1a\u5305\u62ec\u4f01\u4e1a\u8fd0\u8425\u652f\u51fa\u3001\u6298\u65e7\u4ee5\u53ca\u53ef\u7ed3\u8f6c\u7684\u4e8f\u635f\u3002<\/li>\n<li>\u514d\u7a0e\u4e0e\u4f18\u60e0\u653f\u7b56\uff08Exemptions and Incentives\uff09\u00a0 \u67d0\u4e9b\u7279\u5b9a\u6d3b\u52a8\u53ef\u4eab\u6709\u7a0e\u6536\u4f18\u60e0\u6216\u514d\u7a0e\u5f85\u9047\uff0c\u4f8b\u5982\uff1a\u00a0 \u7814\u53d1\uff08R&amp;D\uff09\u9879\u76ee\u00a0 \u5bf9\u6218\u7565\u6027\u884c\u4e1a\u7684\u6295\u8d44\uff08\u5982\u53ef\u518d\u751f\u80fd\u6e90\uff09\u00a0 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none;\">\n<ul>\n<li>\u5308\u7259\u5229\u9488\u5bf9\u94f6\u884c\u3001\u7535\u4fe1\u548c\u96f6\u552e\u7b49\u884c\u4e1a\u8bbe\u7acb\u4e86\u884c\u4e1a\u7279\u5b9a\u7684\u7279\u522b\u7a0e\u3002\u8fd9\u4e9b\u7a0e\u79cd\u65e8\u5728\u4ece\u5bf9\u7ecf\u6d4e\u5f71\u54cd\u8f83\u5927\u7684\u884c\u4e1a\u83b7\u53d6\u8d22\u653f\u6536\u5165\u3002<\/li>\n<li>\u4f8b\u5982\uff0c\u91d1\u878d\u884c\u4e1a\u9700\u7f34\u7eb3\u4e00\u9879\u7279\u522b\u7a0e\uff0c\u8be5\u7a0e\u57fa\u4e8e\u91d1\u878d\u673a\u6784\u7684\u8d44\u4ea7\u8d1f\u503a\u603b\u989d\u8ba1\u7b97\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_m3pg390 last\">\n                    <!-- module image -->\n<div  class=\"module module-image tb_djiw390 image-center   auto_fullwidth tf_mw\" data-lazy=\"1\">\n        <div class=\"image-wrap tf_rel tf_mw\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"500\" 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href=\"https:\/\/firmaxhungary.com\/zh-hans\/%e5%8c%88%e7%89%99%e5%88%a9%e6%a6%82%e5%86%b5\/%e5%8c%88%e7%89%99%e5%88%a9%e6%9c%80%e4%bd%b3%e6%8a%95%e8%b5%84%e6%9c%ba%e4%bc%9a\/\">\u6295\u8d44\u5308\u7259\u5229<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/zh-hans\/%e5%8c%88%e7%89%99%e5%88%a9%e6%a6%82%e5%86%b5\/%e9%a6%96%e9%83%bd%e5%b8%83%e8%be%be%e4%bd%a9%e6%96%af\/\">\u9996\u90fd\u5e03\u8fbe\u4f69\u65af<\/a><\/li>\n<li><strong><a href=\"https:\/\/firmaxhungary.com\/zh-hans\/%e5%8c%88%e7%89%99%e5%88%a9%e7%a8%8e%e6%94%b6%e5%88%b6%e5%ba%a6%ef%bc%9a%e4%bc%81%e4%b8%9a%e4%b8%8e%e5%88%9b%e4%b8%9a%e8%80%85%e7%9a%84%e5%85%a8%e9%9d%a2%e6%8c%87%e5%8d%97\/\">\u5308\u7259\u5229\u7a0e\u52a1<\/a><\/strong><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/zh-hans\/hungarys-double-tax-treaty-network-a-comprehensive-overview\/\">\u5308\u7259\u5229\u53cc\u91cd\u5f81\u7a0e\u6761\u7ea6\u7f51\u7edc<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/zh-hans\/%e5%8c%88%e7%89%99%e5%88%a9%e5%85%ac%e5%8f%b8%e6%b3%95%e7%9a%84%e4%ba%ae%e7%82%b9\/\">\u5308\u7259\u5229\u516c\u53f8\u6cd5\u7684\u4eae\u70b9<\/a><\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_igbi653 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_pko0653 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_tham653   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h2><b>2. 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\u67d0\u4e9b\u4ea4\u6613\u5b8c\u5168\u514d\u5f81\u589e\u503c\u7a0e\uff0c\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u91d1\u878d\u4e0e\u4fdd\u9669\u670d\u52a1\u3002<\/li>\n<li>\u6559\u80b2\u670d\u52a1\u3002<\/li>\n<li>\u533b\u7597\u4fdd\u5065\u670d\u52a1\u3002<\/li>\n<li>\u6587\u5316\u548c\u6148\u5584\u6d3b\u52a8\u3002<\/li>\n<\/ul>\n<p><em>\u5308\u7259\u5229\u589e\u503c\u7a0e\uff08VAT\/\u00c1FA\uff09\u6ce8\u518c\u670d\u52a1<br><\/em>\u5728\u5308\u7259\u5229\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\uff0c\u82e5\u5176\u5e94\u7a0e\u8425\u4e1a\u989d\u8d85\u8fc7\u5e74\u5ea6\u95e8\u69db 1,200 \u4e07\u5308\u7259\u5229\u798f\u6797\uff08\u7ea6\u5408 30,000 \u6b27\u5143\uff09\uff0c\u5219\u5fc5\u987b\u6ce8\u518c\u589e\u503c\u7a0e\uff08VAT\uff09\u3002\u5728\u5308\u7259\u5229\u63d0\u4f9b\u5546\u54c1\u6216\u670d\u52a1\u7684\u975e\u672c\u5730\u516c\u53f8\uff0c\u65e0\u8bba\u5176\u8425\u4e1a\u989d\u5927\u5c0f\uff0c\u53ea\u8981\u5176\u4ea4\u6613\u5c5e\u4e8e\u5308\u7259\u5229\u589e\u503c\u7a0e\uff08VAT\uff09\u5f81\u7a0e\u8303\u56f4\uff0c\u90fd\u5fc5\u987b\u8fdb\u884c\u589e\u503c\u7a0e\u767b\u8bb0\u3002<\/p>\n<p><em>\u6b27\u76df\u5185\u90e8\u4ea4\u6613<br><\/em>\u4f5c\u4e3a\u6b27\u76df\u6210\u5458\u56fd\uff0c\u5308\u7259\u5229\u9075\u5faa\u300a\u6b27\u76df\u589e\u503c\u7a0e\u6307\u4ee4\u300b\u5904\u7406\u6210\u5458\u56fd\u4e4b\u95f4\u7684\u8d38\u6613\u3002\u8fd9\u610f\u5473\u7740\uff1a<\/p>\n<ul>\n<li>\u9500\u5f80\u5176\u4ed6\u6b27\u76df\u56fd\u5bb6\u7684\u5546\u54c1\uff0c\u5982\u679c\u4e70\u65b9\u662f\u5df2\u6ce8\u518c\u589e\u503c\u7a0e\u7684\u4f01\u4e1a\uff0c\u5219\u53ef\u9002\u7528 0% \u589e\u503c\u7a0e\u7a0e\u7387\u3002<\/li>\n<li>\u4ece\u5176\u4ed6\u6b27\u76df\u56fd\u5bb6\u8d2d\u4e70\u7684\u5546\u54c1\u5c06\u9002\u7528\u53cd\u5411\u5f81\u7a0e\u673a\u5236\uff0c\u7531\u5308\u7259\u5229\u4e70\u65b9\u540c\u65f6\u7533\u62a5\u9500\u9879\u548c\u8fdb\u9879\u7a0e\u3002<\/li>\n<\/ul>\n<p><em>\u589e\u503c\u7a0e\u5408\u89c4\u4e0e\u7533\u62a5<\/em><br>\u5308\u7259\u5229\u4f01\u4e1a\u5fc5\u987b\u5b9a\u671f\u63d0\u4ea4\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff0c\u7533\u62a5\u9891\u7387\u901a\u5e38\u53d6\u51b3\u4e8e\u4f01\u4e1a\u89c4\u6a21\u53ca\u5176\u5e74\u8425\u4e1a\u989d\uff0c\u53ef\u4e3a\u6bcf\u6708\u6216\u6bcf\u5b63\u5ea6\u4e00\u6b21\u3002\u4e3b\u8981\u5408\u89c4\u8981\u6c42\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5f00\u5177\u7b26\u5408\u5308\u7259\u5229\u589e\u503c\u7a0e\u53d1\u7968\u6807\u51c6\u7684\u53d1\u7968\uff0c\u5305\u62ec\u4f9b\u5e94\u5546\u7684\u589e\u503c\u7a0e\u53f7\u53ca\u5e94\u7f34\u7a0e\u989d\u3002<\/li>\n<li>\u6839\u636e\u5308\u7259\u5229\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u4fdd\u5b58\u51c6\u786e\u8d26\u76ee\u8bb0\u5f55\u81f3\u5c11 8 \u5e74\u3002<\/li>\n<\/ul>\n<p><em>\u589e\u503c\u7a0e\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd<\/em><br>\u5308\u7259\u5229\u8f83\u9ad8\u7684\u589e\u503c\u7a0e\u7387\u5bf9\u4f01\u4e1a\u65e2\u6784\u6210\u6311\u6218\uff0c\u4e5f\u5e26\u6765\u673a\u9047\uff1a\u00a0<\/p>\n<ul>\n<li>\u6311\u6218\uff1a 27% \u7684\u6807\u51c6\u7a0e\u7387\u53ef\u80fd\u5bf9\u5b9a\u4ef7\u7b56\u7565\u53ca\u6d88\u8d39\u8005\u884c\u4e3a\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\uff0c\u5c24\u5176\u662f\u4ef7\u683c\u654f\u611f\u884c\u4e1a\u3002<\/li>\n<li>\u673a\u9047\uff1a \u5411\u5176\u4ed6\u6b27\u76df\u56fd\u5bb6\u51fa\u53e3\u5546\u54c1\u53ef\u9002\u7528 0% \u7a0e\u7387\uff0c\u6709\u52a9\u4e8e\u63d0\u5347\u4f01\u4e1a\u5728\u6b27\u6d32\u5e02\u573a\u7684\u7ade\u4e89\u529b\u3002<\/li>\n<\/ul>\n<p><strong><em>\u5173\u952e\u7edf\u8ba1\u6570\u636e<\/em><\/strong><\/p>\n<ul>\n<li>\u589e\u503c\u7a0e\u5360\u5308\u7259\u5229\u603b\u7a0e\u6536\u6536\u5165\u7684 30% \u4ee5\u4e0a\uff0c\u51f8\u663e\u5176\u5728\u56fd\u5bb6\u8d22\u653f\u4e2d\u7684\u6838\u5fc3\u5730\u4f4d\u3002<\/li>\n<li>\u5c3d\u7ba1\u6807\u51c6\u7a0e\u7387\u8f83\u9ad8\uff0c\u4f46\u5f97\u76ca\u4e8e\u4e25\u683c\u6267\u6cd5\u548c\u6570\u5b57\u5316\u7cfb\u7edf\uff0c\u5308\u7259\u5229\u7684\u589e\u503c\u7a0e\u5408\u89c4\u7387\u4ecd\u4fdd\u6301\u8f83\u9ad8\u6c34\u5e73\u3002<\/li>\n<\/ul>\n<p><em>\u7279\u5b9a\u884c\u4e1a\u7684\u589e\u503c\u7a0e\u8003\u91cf<\/em><br>\u67d0\u4e9b\u884c\u4e1a\u9002\u7528\u72ec\u7279\u7684\u589e\u503c\u7a0e\u89c4\u5b9a\uff1a<\/p>\n<ul>\n<li>\u623f\u5730\u4ea7\uff1a \u65b0\u5efa\u4f4f\u5b85\u7269\u4e1a\u9002\u7528 5% \u7684\u4f18\u60e0\u7a0e\u7387\uff0c\u4f46\u8be5\u7a0e\u7387\u4f1a\u5b9a\u671f\u7531\u653f\u5e9c\u5ba1\u67e5\u5e76\u53ef\u80fd\u8c03\u6574\u3002\u4e8c\u624b\u623f\u4ea4\u6613\u5219\u901a\u5e38\u514d\u5f81\u589e\u503c\u7a0e\u3002<\/li>\n<li>\u65c5\u6e38\u4e1a\uff1a \u9152\u5e97\u7b49\u4f4f\u5bbf\u670d\u52a1\u9002\u7528 18% \u7684\u4f18\u60e0\u7a0e\u7387\uff0c\u4f7f\u5308\u7259\u5229\u6210\u4e3a\u5177\u5438\u5f15\u529b\u7684\u56fd\u9645\u65c5\u6e38\u76ee\u7684\u5730\u3002<\/li>\n<li>\u533b\u7597\u4e0e\u6559\u80b2\uff1a \u8fd9\u4e9b\u884c\u4e1a\u5927\u591a\u514d\u5f81\u589e\u503c\u7a0e\uff0c\u51cf\u8f7b\u6d88\u8d39\u8005\u5728\u83b7\u53d6\u57fa\u672c\u670d\u52a1\u65b9\u9762\u7684\u8d22\u52a1\u8d1f\u62c5\u3002<\/li>\n<\/ul>\n<h2><b>3. \u521b\u4e1a\u8005\u7a0e\u5236<\/b><i><\/i><\/h2>\n<ol>\n<li><em>a) \u7b80\u5316\u7a0e\u5236<\/em><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u5308\u7259\u5229\u4e3a\u5c0f\u578b\u4f01\u4e1a\u4e0e\u4e2a\u4f53\u7ecf\u8425\u8005\u63d0\u4f9b\u7b80\u5316\u7a0e\u6536\u5236\u5ea6\uff0c\u65e8\u5728\u964d\u4f4e\u884c\u653f\u8d1f\u62c5\u5e76\u786e\u4fdd\u5408\u89c4\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol>\n<li><em>b) KATA\uff08\u5c0f\u578b\u7eb3\u7a0e\u4f01\u4e1a\u7a0e\uff09<\/em><\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>KATA \u662f\u4e00\u9879\u4e13\u4e3a\u5c0f\u578b\u4f01\u4e1a\u548c\u4e2a\u4f53\u7ecf\u8425\u8005\u8bbe\u8ba1\u7684\u5b9a\u989d\u7a0e\u5236\u3002\u00a0 \u5982\u679c\u4f01\u4e1a\u4e3b\u7684\u5e74\u6536\u5165\u4e0d\u8d85\u8fc7 1800 \u4e07\u5308\u7259\u5229\u798f\u6797\uff08\u7ea6\u5408 5 \u4e07\u6b27\u5143\uff09\uff0c\u5219\u6bcf\u6708\u7f34\u7eb3\u56fa\u5b9a\u7a0e\u989d 50,000 \u798f\u6797\uff08\u7ea6\u5408 140 \u6b27\u5143\uff09\u3002<\/li>\n<li>KATA \u7a0e\u5305\u542b\u4e2a\u4eba\u6240\u5f97\u7a0e\u548c\u793e\u4f1a\u4fdd\u969c\u7f34\u8d39\uff0c\u56e0\u6b64\u6df1\u53d7\u81ea\u7531\u804c\u4e1a\u8005\u548c\u5c0f\u578b\u670d\u52a1\u63d0\u4f9b\u8005\u6b22\u8fce\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>c\uff09KIVA\uff08\u5c0f\u4f01\u4e1a\u7a0e\uff09<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>KIVA \u662f\u9002\u7528\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u66ff\u4ee3\u65b9\u6848\u3002\u5176\u8ba1\u7a0e\u57fa\u7840\u4e3a\u4f01\u4e1a\u6309\u73b0\u91d1\u6d41\u8c03\u6574\u540e\u7684\u6536\u5165\uff0c\u7a0e\u7387\u4e3a 10%\u3002<\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u5bf9\u4e8e\u5458\u5de5\u8f83\u5c11\u3001\u6536\u5165\u8f83\u4f4e\u7684\u4f01\u4e1a\uff0cKIVA \u7b80\u5316\u4e86\u7a0e\u52a1\u7a0b\u5e8f\uff0c\u6210\u4e3a\u521b\u4e1a\u516c\u53f8\u7684\u7406\u60f3\u9009\u62e9\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>d\uff09\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/em><\/p>\n<ol>\n<li>\u4ee5\u4e2a\u4f53\u5de5\u5546\u6237\u5f62\u5f0f\u7ecf\u8425\u7684\u4f01\u4e1a\u4e3b\u9700\u5c31\u5176\u6536\u5165\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5308\u7259\u5229\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e3a\u7edf\u4e00\u7a0e\u7387 15%\u3002<br>\u53ef\u6263\u9664\u7684\u5546\u4e1a\u8d39\u7528\uff08\u5982\u8fd0\u8425\u6210\u672c\uff09\u53ef\u964d\u4f4e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u4e3a\u4e2a\u4f53\u7ecf\u8425\u8005\u63d0\u4f9b\u7a0e\u6536\u51cf\u514d\u3002<\/li>\n<\/ol>\n<h2><b>4. \u793e\u4f1a\u4fdd\u969c\u4e0e\u5de5\u8d44\u7a0e<\/b><\/h2>\n<p><em>\u96c7\u4e3b\u7f34\u8d39<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u5308\u7259\u5229\u96c7\u4e3b\u987b\u4ee3\u8868\u5458\u5de5\u7f34\u7eb3\u793e\u4f1a\u4fdd\u969c\u8d39\u7528\uff0c\u4e3b\u8981\u5305\u62ec\uff1a\n<ul>\n<li>\u793e\u4f1a\u4fdd\u969c\u7a0e\uff1a\u5de5\u8d44\u603b\u989d\u7684 13%<\/li>\n<li>\u804c\u4e1a\u57f9\u8bad\u8d21\u732e\uff1a\u5de5\u8d44\u603b\u989d\u7684 1.5%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>\u5458\u5de5\u7f34\u8d39<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u4ee5\u4e0b\u90e8\u5206\uff1a\n<ul>\n<li>\u517b\u8001\u91d1\u7f34\u8d39\uff1a10%<\/li>\n<li>\u5065\u5eb7\u4fdd\u9669\u548c\u52b3\u52a8\u529b\u5e02\u573a\u7f34\u8d39\uff1a8.5%<\/li>\n<\/ul>\n<\/li>\n<li>\u8fd9\u4e9b\u8d39\u7528\u76f4\u63a5\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u4ee3\u6263\u4ee3\u7f34\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>\u4e2a\u4f53\u7ecf\u8425\u8005\u7f34\u8d39<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u9002\u7528 KATA \u6216\u5176\u4ed6\u7a0e\u5236\u7684\u4f01\u4e1a\u4e3b\u9700\u6309\u56fa\u5b9a\u989d\u5ea6\u6216\u6bd4\u4f8b\u7f34\u7eb3\u793e\u4f1a\u4fdd\u969c\u548c\u533b\u7597\u4fdd\u9669\u8d39\u7528\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>5. \u7a0e\u52a1\u7ba1\u7406\u4e0e\u5408\u89c4<\/b><\/h2>\n<p><em>\u56fd\u5bb6\u7a0e\u52a1\u548c\u6d77\u5173\u603b\u5c40\uff08NAV\uff09<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>NAV \u8d1f\u8d23\u5308\u7259\u5229\u7684\u7a0e\u6536\u5f81\u7ba1\u5de5\u4f5c\u3002\u516c\u53f8\u548c\u4f01\u4e1a\u4e3b\u9700\u901a\u8fc7 NAV \u5b8c\u6210\u6ce8\u518c\u3001\u7533\u62a5\u4e0e\u63a5\u53d7\u5ba1\u8ba1\u7b49\u4e8b\u52a1\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u5308\u7259\u5229\u62e5\u6709\u5b8c\u5584\u7684\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\uff0c\u53ef\u5b9e\u73b0\u5728\u7ebf\u7533\u62a5\u548c\u7f34\u7a0e\uff0c\u5927\u5927\u63d0\u9ad8\u4e86\u529e\u4e8b\u6548\u7387\u5e76\u51cf\u5c11\u4e86\u7eb8\u8d28\u5de5\u4f5c\u91cf\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>\u8fdd\u89c4\u5904\u7f5a<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u672a\u6309\u89c4\u5b9a\u9075\u5b88\u7a0e\u52a1\u4e49\u52a1\u53ef\u80fd\u9762\u4e34\u7f5a\u6b3e\u3001\u6ede\u7eb3\u91d1\u751a\u81f3\u6cd5\u5f8b\u8d23\u4efb\u3002\u53ca\u65f6\u7533\u62a5\u4e0e\u51c6\u786e\u8bb0\u5f55\u662f\u907f\u514d\u5904\u7f5a\u7684\u5173\u952e\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>6. \u53cc\u91cd\u5f81\u7a0e\u6761\u7ea6<\/b><\/h2>\n<p>\u5308\u7259\u5229\u4e0e\u591a\u56fd\u7b7e\u7f72\u4e86\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u4ee5\u9632\u6b62\u4f01\u4e1a\u548c\u4e2a\u4eba\u5c31\u540c\u4e00\u7b14\u6536\u5165\u88ab\u591a\u6b21\u5f81\u7a0e\u3002\u8fd9\u7c7b\u534f\u8bae\u5bf9\u8de8\u56fd\u4f01\u4e1a\u548c\u5916\u7c4d\u4eba\u58eb\u5c24\u4e3a\u91cd\u8981\u3002<\/p>\n<p>\u4e3b\u8981\u6761\u6b3e\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u5308\u7259\u5229\u4e0e\u534f\u5b9a\u56fd\u4e4b\u95f4\u7684\u7a0e\u6536\u6743\u5229\u5206\u914d\uff1b<\/li>\n<li>\u00a0\u80a1\u606f\u3001\u5229\u606f\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u9884\u63d0\u7a0e\u51cf\u514d\uff1b<\/li>\n<li>\u63d0\u4f9b\u7a0e\u6536\u62b5\u514d\u6216\u514d\u7a0e\u7b49\u51cf\u8d1f\u673a\u5236\u3002<\/li>\n<\/ul>\n<h2><b>7. 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