{"id":1242,"date":"2018-09-27T16:09:13","date_gmt":"2018-09-27T06:09:13","guid":{"rendered":"http:\/\/rjplus.com\/?p=1242"},"modified":"2018-10-01T09:57:47","modified_gmt":"2018-09-30T23:57:47","slug":"%e7%a7%91%e6%99%ae%e8%b4%b4-%e6%be%b3%e6%b4%b2%e7%a8%8e%e6%94%b6%e5%88%b6%e5%ba%a6%e7%9f%a5%e5%a4%9a%e5%b0%91%ef%bc%88%e4%b8%80%ef%bc%89","status":"publish","type":"post","link":"https:\/\/rjplus.com\/zh-hans\/%e7%a7%91%e6%99%ae%e8%b4%b4-%e6%be%b3%e6%b4%b2%e7%a8%8e%e6%94%b6%e5%88%b6%e5%ba%a6%e7%9f%a5%e5%a4%9a%e5%b0%91%ef%bc%88%e4%b8%80%ef%bc%89\/","title":{"rendered":"\u79d1\u666e\u8d34\u2014\u2014\u6fb3\u6d32\u7a0e\u6536\u5236\u5ea6\u77e5\u591a\u5c11\uff08\u4e00\uff09"},"content":{"rendered":"<p><span style=\"color:#000; font-size:22px\">\u79d1\u666e\u8d34\u2014\u2014\u6fb3\u6d32\u7a0e\u6536\u5236\u5ea6\u77e5\u591a\u5c11\uff08\u4e00\uff09<\/span><br \/>\nCathy &#038;nbsp <span style=\"color:#576b95\">\u777f\u91d1\u8d22\u7ecfRJ+<\/span> &#038;nbsp2016-11-22<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_934777468\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"578\" height=\"582\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/2-11.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/2-11.png 578w, https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/2-11-397x400.png 397w\" sizes=\"(max-width: 578px) 100vw, 578px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_934777468 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u770b\u7740\u8fd9\u6761\u6761\u6846\u6846\uff0c\u5176\u5b9e\u5927\u90e8\u5206\u548c\u6211\u4eec\u6ca1\u4ec0\u4e48\u5173\u7cfb\u3002\u4f46\u662f\uff0c\u4e0b\u9762\u79d1\u666e\u7684\u7a0e\u6536\u77e5\u8bc6\u5c06\u4f1a\u548c\u6211\u4eec\u7684\u65e5\u5e38\u751f\u6d3b\u606f\u606f\u76f8\u5173\uff0c\u4e00\u65e6\u884c\u5dee\u8e0f\u9519\u5c31\u53ef\u80fd\u9762\u4e34\u9ad8\u989d\u7684\u7f5a\u6b3e\u3002\n<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1780733772\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"583\" height=\"637\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/3-13.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/3-13.png 583w, https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/3-13-366x400.png 366w\" sizes=\"(max-width: 583px) 100vw, 583px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1780733772 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>1. \u4e2a\u4eba\u6240\u5f97\u7a0e\uff08Personal Income Tax, IT\uff09<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1884851442\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"50\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/4-14.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1884851442 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u6fb3\u5c45\u6c11\u4f9d\u5176\u6240\u6709\u6765\u6e90\u6240\u5f97\u5305\u62ec\u6fb3\u5883\u5185\u548c\u5883\u5916\u7684\u6240\u5f97\u7eb3\u7a0e\uff0c\u975e\u5c45\u6c11\u5219\u4ec5\u5c31\u5176\u5728\u6fb3\u6240\u5f97\u7eb3\u7a0e\u7a0e\u7387\u4e3a\u8d85\u989d\u7d2f\u8fdb\u7a0e\u7387\u3002\u5c45\u6c11\u4e0e\u975e\u5c45\u6c11\u4e2a\u4eba\u6240\u5f97\u7a0e\u7387\u6709\u522b\uff0c\u5c45\u6c11\u7684\u6240\u5f97\u7a0e\u4e3a\u4ece0\u523047%\u3002\u9664\u4e86\u4e00\u4e9b\u4f4e\u6536\u5165\u7684\u7eb3\u7a0e\u4eba\u4ee5\u5916\uff0c\u7eb3\u7a0e\u5c45\u6c11\u8fd8\u9700\u5411\u6fb3\u653f\u5e9c\u7f34\u7eb32%\u7684\u533b\u7597\u4fdd\u9669\u8d39\u3002\u975e\u5c45\u6c11\u7684\u6240\u5f97\u7a0e\u7387\u5219\u4ece32.5%\u523047%\u3002<\/p>\n<p>\u4e0b\u56fe\u4e3a\u5c45\u6c11\u57282016-2017\u8d22\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_346192849\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"571\" height=\"504\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/5-15.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/5-15.png 571w, https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/5-15-453x400.png 453w\" sizes=\"(max-width: 571px) 100vw, 571px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_346192849 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u4e0b\u56fe\u4e3a\u975e\u5c45\u6c11\u57282016-2017\u8d22\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1539110483\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"569\" height=\"399\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/6-12.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1539110483 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1008608802\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"20\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/357-1.gif\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1008608802 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\n2. \u5458\u5de5\u798f\u5229\u7a0e \uff08Fringe Benefits Tax\uff0cFBT\uff09<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2133420754\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"564\" height=\"43\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/8-12.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_2133420754 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\n\u8fd9\u662f\u6fb3\u6d32\u653f\u5e9c\u4ece1986\u5e74\u5f00\u59cb\u5f81\u6536\u7684\u60e9\u7f5a\u6027\u7a0e\u79cd\u3002\u5458\u5de5\u6536\u5165\u5206\u4e3a\u73b0\u91d1\u6536\u5165\u548c\u975e\u73b0\u91d1\u6536\u5165\uff0c\u5982\u679c\u5458\u5de5\u9009\u62e9\u975e\u73b0\u91d1\u7c7b\u6536\u5165\uff0c\u4e5f\u5c31\u662f\u96c7\u4e3b\u4e3a\u5458\u5de5\u53ca\u5176\u5bb6\u5c5e\u6216\u5176\u4ed6\u5173\u8054\u65b9\u6240\u63d0\u4f9b\u7684\u975e\u73b0\u91d1\u6027\u7684\u3001\u4e0d\u8ba1\u7b97\u5728\u85aa\u8d44\u5185\u7684\u798f\u5229\uff0c\u96c7\u4e3b\u5c06\u8981\u4e3a\u4e4b\u7f34\u7a0e\u3002<\/p>\n<p>\u5458\u5de5\u798f\u5229\u4e3b\u8981\u5305\u62ec\u4ee5\u4e0b\u51e0\u4e2a\u65b9\u9762\uff0c1. \u8f66\u8f86\u798f\u52292.\u505c\u8f66\u798f\u5229 3. \u5a31\u4e50\u798f\u52294. \u4f4e\u4e8e\u7a0e\u52a1\u5c40\u6807\u51c6\u5229\u7387\u7684\u8d37\u6b3e 5.\u503a\u52a1\u51cf\u514d 6. \u62a5\u9500\u79c1\u4eba\u8d39\u75287. \u79bb\u5bb6\u6d25\u8d34\u3002<\/p>\n<p>\u5b83\u7684\u7a0e\u52a1\u5e74\u5ea6\u4e0e\u5176\u4ed6\u7684\u7a0e\u7565\u5fae\u4e0d\u540c\uff0c\u4e3a\u6bcf\u5e744\u67081\u65e5\u5230\u7b2c\u4e8c\u5e74\u76843\u670831\u65e5\uff0c\u7a0e\u7387\u4e3a47%\uff0c\u8ba1\u7b97\u7cfb\u6570\u4e3a2.0802\u548c1.8868\u4e24\u79cd\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_512897662\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"390\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/7-11.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_512897662 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2034706398\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"20\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/357-1.gif\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_2034706398 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>3.  \u5546\u54c1\u670d\u52a1\u7a0e(Goods and Service Tax, GST)<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1394033508\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"50\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/4-14.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1394033508 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u5546\u54c1\u670d\u52a1\u7a0e\u662f\u6fb3\u6d32\u57282000\u5e74\u7a0e\u5236\u6539\u9769\u4e2d\u65b0\u51fa\u53f0\u7684\u4e00\u4e2a\u7a0e\u79cd\uff0c\u662f\u4ee5\u4e16\u754c\u4e0a\u5927\u591a\u6570\u56fd\u5bb6\u91c7\u7528\u7684&#8221;\u589e\u503c\u7a0e&#8221;\u6a21\u5f0f\u4e3a\u57fa\u7840\u8bbe\u8ba1\u7684\uff0c\u4e0e\u5176\u4ed6\u56fd\u5bb6\u5f81\u6536VAT (Value Added Tax) \u8425\u4e1a\u9644\u52a0\u7a0e\u76f8\u7c7b\u4f3c\u3002\u7b80\u5355\u6765\u8bf4\u4e5f\u5c31\u662f\u6211\u4eec\u5e38\u8bf4\u7684\u673a\u573a\u9000\u7a0e\u4e2d\u7684\u7a0e\u3002<\/p>\n<p>GST\u7684\u7eb3\u7a0e\u4eba\u5305\u62ec\u81ea\u7136\u4eba\u548c\u6cd5\u4eba\u56e2\u4f53\u7b49\uff0c\u5176\u8ba1\u7a0e\u4f9d\u636e\u4e3a\u8d27\u7269\u6216\u52b3\u52a1\u5b9e\u73b0\u7684\u9500\u552e\u6536\u5165\uff0c\u7a0e\u7387\u8bbe\u8ba1\u8f83\u4f4e\uff0c\u4e3a10%\uff0c\u5e94\u7eb3\u7a0e\u989d\u4e3a\u9500\u552e\u6536\u5165\u00d710%-\u8fdb\u9879\u652f\u51fa\u00d710%\u3002\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u51e1\u4ece\u4e8b\u8d27\u7269\u751f\u4ea7\u3001\u9500\u552e\u6216\u63d0\u4f9b\u52b3\u52a1\u7684\u7eb3\u7a0e\u4eba\uff0c\u5e74\u8425\u4e1a\u989d\u8d85\u8fc775\uff0c000\u6fb3\u5143\u7684\uff0c\u90fd\u5fc5\u987b\u529e\u7406GST\u7a0e\u52a1\u767b\u8bb0\uff0c75\uff0c000\u6fb3\u5143\u4ee5\u4e0b\u7684\u7eb3\u7a0e\u4eba\u53ef\u81ea\u884c\u9009\u62e9\u662f\u5426\u529e\u7406GST\u7a0e\u52a1\u767b\u8bb0\u3002\u5bf9\u5df2\u529e\u7406\u7a0e\u52a1\u767b\u8bb0\u8005\uff0c\u5141\u8bb8\u529e\u7406\u8fdb\u9879\u62b5\u6263\uff0c\u5bf9\u672a\u529e\u7406\u7a0e\u52a1\u767b\u8bb0\u8005\uff0c\u5219\u4e0d\u5141\u8bb8\u62b5\u6263\u3002\u4ed6\u4eec\u8d2d\u4e70\u7269\u54c1\u6216\u670d\u52a1\u65f6\u6240\u4ed8\u7684GST\u5c06\u53ef\u5728\u4ed6\u4eec\u4f9b\u8d27\u6216\u63d0\u4f9b\u670d\u52a1\u7ed9\u5176\u5ba2\u6237\u65f6\u6240\u5f81\u7684GST\u76f8\u62b5\u6d88\u3002<\/p>\n<p>\u552f\u4e00\u4eab\u6709\u514dGST\u7684\u9879\u76ee\u662f\u98df\u7269\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2034126263\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"20\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/357-1.gif\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_2034126263 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>4. \u8d44\u672c\u6240\u5f97\u7a0e \uff08Capital Gain Tax, CGT\uff09<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_139166405\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"564\" height=\"43\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/8-12.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_139166405 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p>\u8fd9\u662f\u5bf9\u8d44\u672c\u5229\u5f97\uff08\u4f4e\u4e70\u9ad8\u5356\u8d44\u4ea7\u6240\u83b7\u6536\u76ca\uff09\u5f81\u7a0e\u3002\u8d44\u672c\u5229\u5f97\u6307\u7684\u662f\u8d44\u4ea7\u7684\u51fa\u552e\u4ef7\u683c\u51cf\u53bb\u8d44\u4ea7\u7684\u83b7\u5f97\u548c\u7ef4\u6301\u6210\u672c\u3002\u5e38\u89c1\u7684\u8d44\u672c\u5229\u5f97\u5982\u4e70\u5356\u80a1\u7968\u3001\u503a\u5238\u3001\u8d35\u91d1\u5c5e\u548c\u623f\u5730\u4ea7\u7b49\u6240\u83b7\u5f97\u7684\u6536\u76ca\u3002\u8d44\u672c\u5229\u5f97\u7a0e\u5e76\u975e\u72ec\u7acb\u5b58\u5728\uff0c\u800c\u662f\u5e76\u5165\u4e2a\u4eba\u6240\u5f97\u7a0e\u4f53\u7cfb\u4e2d\u3002\u4e0d\u540c\u7684\u60c5\u51b5\u4e0b\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u53ef\u4ee5\u505a\u4e00\u5b9a\u7684\u964d\u4f4e\u3002<\/p>\n<p>\u5bf9\u4e2a\u4eba\u800c\u8a00\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u5e38\u5e38\u548c\u623f\u4ea7\u6295\u8d44\u8054\u7cfb\u5728\u4e00\u8d77\u3002\u5982\u679c\u6295\u8d44\u8005\u5728\u51fa\u552e\u6295\u8d44\u623f\u65f6\u83b7\u5f97\u4e86\u6295\u8d44\u5229\u6da6\uff0c\u90a3\u5c31\u9700\u8981\u5728\u5356\u623f\u7684\u5f53\u5e74\uff0c\u6309\u7167\u76f8\u5e94\u7684\u89c4\u5b9a\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\u3002\u4e0d\u8fc7\uff0c\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0c\u6700\u65b0\u7684\u89c4\u5b9a\u663e\u793a\uff0c\u5982\u679c\u623f\u4ea7\u662f\u5728\u8d2d\u5165\u7684\u4e00\u5e74\u4ee5\u540e\u5356\u51fa\u7684\uff0c\u8d44\u672c\u5229\u5f97\u7a0e\u53ef\u4ee5\u4ec5\u4ee5\u76c8\u5229\u90e8\u5206\u768450%\u8fdb\u884c\u8ba1\u7b97\u3002\u5bf9\u4e8e\u4e0d\u540c\u60c5\u51b5\u7684\u4e2d\u5c0f\u4f01\u4e1a\u6765\u8bf4\uff0c\u6fb3\u6d32\u7a0e\u52a1\u5c40\u4e5f\u6709\u5bf9\u8d44\u672c\u5229\u5f97\u7a0e\u76f8\u5e94\u7684\u6298\u6263\u548c\u51cf\u514d\u653f\u7b56\u3002<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_210403900\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"20\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/357-1.gif\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_210403900 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<p><\/p>\n<p style=\"text-align: center\">\u6700\u540e\uff0c\u5173\u4e8e\u7a0e\u52a1\u5ba1\u8ba1\u7684\u7a0b\u5e8f\u3002<\/p>\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u5148\u7531\u7a0e\u52a1\u5c40\u901a\u77e5\u7eb3\u7a0e\u4eba\uff0c\u7eb3\u7a0e\u4eba\u901a\u77e5\u7a0e\u52a1\u4ee3\u7406\u4eba\u3002\u5ba1\u8ba1\u7684\u4e3b\u8981\u5185\u5bb9\u662f\uff1a\u4e00\u662f\u5b58\u8d27\uff0c\u4e8c\u662f\u6536\u5165\u62a5\u544a\u8868\u3002\u5ba1\u8ba1\u7684\u65b9\u6cd5\u662f\u5bf9\u4e09\u5e74\u6765\u4efb\u4f55\u4e00\u5e74\u7684\u4e09\u4e2a\u6708\u6570\u636e\u8fdb\u884c\u62bd\u67e5\u3002\u5ba1\u8ba1\u7ed3\u675f\u4ee5\u540e\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u63d0\u4f9b\u7a0e\u6536\u8c03\u6574\u62a5\u544a\u7ed9\u7eb3\u7a0e\u4eba\uff0c\u5982\u65e0\u5f02\u8bae\uff0c\u5219\u8865\u7a0e\u3002\u5bf9\u5ba1\u8ba1\u7ed3\u679c\u7eb3\u7a0e\u4eba\u6709\u6743\u8fdb\u884c\u7533\u8fa9\uff0c\u5c06\u5176\u7406\u7531\u53cd\u6620\u5230\u4ef2\u88c1\u59d4\u5458\u4f1a\u8fdb\u884c\u88c1\u51b3\uff0c\u5bf9\u88c1\u51b3\u4e0d\u670d\u7684\uff0c\u53ef\u5411\u6cd5\u9662\u7533\u8bc9\u3002<\/p>\n<div class=\"row\"  id=\"row-223389776\">\n<div class=\"col medium-2 small-12 large-2\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<div class=\"col medium-8 small-12 large-8\"  ><div class=\"col-inner\"  >\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_740800859\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"307\" height=\"119\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/9-7.png\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_740800859 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<\/div><\/div>\n<div class=\"col medium-2 small-12 large-2\"  ><div class=\"col-inner\"  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class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1858731077\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"28\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/0.gif\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_1858731077 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_318582328\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"564\" height=\"711\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/10-8.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/10-8.png 564w, https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/10-8-317x400.png 317w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_318582328 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-12952809\">\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n<div class=\"row\"  id=\"row-1432968460\">\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2002371719\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"128\" height=\"88\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/0-1.gif\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_2002371719 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<\/div><\/div>\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n<div class=\"row\"  id=\"row-50088545\">\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n<\/div><\/div>\n<div class=\"col medium-4 small-12 large-4\"  ><div class=\"col-inner\"  >\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_121001642\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"128\" height=\"88\" src=\"https:\/\/rjplus.com\/wp-content\/uploads\/2018\/09\/0-2.gif\" class=\"attachment-large size-large\" alt=\"\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style scope=\"scope\">\n\n#image_121001642 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u79d1\u666e\u8d34\u2014\u2014\u6fb3\u6d32\u7a0e\u6536\u5236\u5ea6\u77e5\u591a\u5c11\uff08\u4e00\uff09 Cathy &#038;nbsp \u777f\u91d1\u8d22\u7ecfRJ+ &#038;nbsp20 [&hellip;]\n","protected":false},"author":1,"featured_media":1243,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[17],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u79d1\u666e\u8d34\u2014\u2014\u6fb3\u6d32\u7a0e\u6536\u5236\u5ea6\u77e5\u591a\u5c11\uff08\u4e00\uff09 | weboost_admin<\/title>\n<meta name=\"description\" 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