2004쓪4퓂뗚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡApr.,200418뻭뗚2웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뮪ꆡ뚫ꆡ뺭ꆡ볃ꆡ맜ꆡ샭EastChinaEconomicManagemꆡꆡ,쿻럑탍퓶횵쮰:퓶횵쮰룄룯뗄뇘좻톡퓱컌볎뎿(돼훝횰튵벼쫵톧풺,낲믕ꆡ돼훝ꆡ239000)[햪튪]퓶횵쮰평짺닺탍룄캪쿻럑탍쫇퓶횵쮰룄룯뗄뇘좻톡퓱ꆣ웤룄룯뫍췪짆펦듓삩듳헷쮰랶캧ꆢ뫏샭짨볆쫊폃쮰싊ꆢ춳튻쓉쮰죋ꆢ맦랶쮰뿮뗖뿛뫍쮰쫕복쏢뗈랽쏦죫쫖,뷢뻶뫃룄룯뛔닆헾쫕죫ꆢ만뚨닺듦솿뒦샭ꆢ컞탎닺뗖뿛뫍쿖폐헷맜쳵볾뗄펰쿬,듙뷸컒맺쮰훆뷡릹뗄폅뮯뫍짧믡뺭볃돖탸컈뚨킭뗷랢햹ꆣ[맘볼듊]퓶횵쮰;짺닺탍퓶횵쮰;쿻럑탍퓶횵쮰[훐춼럖샠뫅]F239ꆡꆡꆡ[컄쿗뇪쪶싫]Aꆡꆡꆡ[컄헂뇠뫅]1007ꆪ5097(2004)02ꆪ0189ꆪ03Consumption2typevalue2addedtax:thenecessarychoiceinthereformofvalue2addedtaxWENGJia2chen(ChuzhouInstituteofVacationandTechnology,Chuzhou239000,China)Abstract:,designingtheappliedtaxratereasonably,,thedisposaloffixedassetsstocks,:value2addedtax;production2typevalue2addedtax;consumption2typevalue2addedtaxꆡꆡ떳뗄쪮쇹뷬죽훐좫믡ꆶ맘폚췪짆짧믡훷틥쫐뎡뺭볃쳥훆릲춬쳥룷맺좫쏦쪵탐쿻럑탍퓶횵쮰,랢햹훐맺볒튲웕뇩톡퓱죴룉컊쳢뗄뻶뚨ꆷ,뻍럖늽쪵쪩쮰쫕훆뛈룄룯,쏷좷쳡돶쇋쿻럑탍퓶횵쮰,떱뷱횻폐훐맺뫍웤쯻벸룶뇈뷏실뫳뗄맺볒쪵ꆰ퓶횵쮰평짺닺탍룄캪쿻럑탍,붫짨놸춶쓉죫퓶횵쮰뗖뿛탐짺닺탍퓶횵쮰ꆣ컒맺뎤웚틔살쫜볆뮮뺭볃쳥훆뫍닆헾ힴ뿶랶캧ꆱꆣ헢튻샭싛뗄쳡돶,뛔컒맺퓶횵쮰쮰쫕쪵볹뻟폐훘튪뗄펰쿬,쪵탐짺닺탍퓶횵쮰,늻퓊탭웳튵뗖뿛죎뫎췢릺만뚨뗄횸떼틢틥,쫇퓶횵쮰룄룯뗄뇘좻톡퓱,튲쫇쫐뎡뺭볃랢햹닺틑쓉쮰뿮,듦퓚ퟅ훘뢴헷쮰컊쳢,뿍맛짏틖훆쇋웳튵뗄뗄뇘좻뷡맻ꆣ놾컄쫔듓쿖탐퓶횵쮰럖컶죫쫖,첽쳖퓶횵쮰뗄춶,짺닺웳튵랴펳뷏캪잿쇒ꆣ쯦ퟅ컒맺쫐뎡뺭볃쿲ퟝ짮랢룄룯폫췪짆ꆣ햹뫍볓죫쫀뷧쎳틗ퟩ횯,볌탸쪵탐짺닺탍퓶횵쮰붫늻샻폚컒튻ꆢ퓶횵쮰평짺닺탍룄캪쿻럑탍쫇퓶횵쮰룄룯맺쓚쟳랢햹,췢쫷탎쿳ꆣ뗄뇘좻톡퓱뗚뛾,짺닺탍퓶횵쮰컞램뇜쏢훘뢴헷쮰,늻럻쿖탐퓶횵쮰듓1994쓪쪵쪩훁뷱틑폐쪮쓪,퓶횵쮰퓚컒뫏퓶횵쮰릫욽쮰뢺뫍훐탔쮰쫕뗄놾훊튪쟳ꆣ평폚짺닺맺뻓폚훷쳥쮰훖뗘캻,쫇닆헾쫕죫뗄훘튪살풴횮튻,쟒ퟷ캪탍퓶횵쮰늻뿛돽췢릺만뚨닺볛횵,뛔폚놾폐믺릹돉룟뗄쇷샠쮰쫕,웤쮰뛮릹돉짌욷볛룱뗄ퟩ돉늿럖,뛔뺭볃뗄펰탐튵뫍만뚨닺ꆢ믹뒡짨쪩춶죫뷏듳뗄웳튵,죧룟탂벼쫵웳쿬폈웤쫇뛔컯볛뗄펰쿬쫇늻죝뫶쫓뗄ꆣ떫쫇,쯦ퟅ컒맺뺭볃튵ꆢ믰뗧햾ꆢ솶폍뎧뗈펰쿬뷏듳,듦퓚ퟅ쏷쿔뗄훘뢴헷쮰,탎쫆뗄뇤뮯,쫐뎡뺭볃돌뛈뗄볓짮,틔벰볓죫쫀뷧쎳틗ퟩ횯늻샻폚맄샸쓉쮰죋춶,늻럻뫏퓶횵쮰릫욽쮰뢺뫍훐탔쮰쫕퓚쮰쫕짏펦룃ퟶ돶뗄믽벫펦뛔,퓶횵쮰훆뗄쎬뛜뫍뇗뛋튲풽뗄놾훊튪쟳ꆣ떫짺닺탍퓶횵쮰볆쮰믹쫽뷏듳,뛔폚쫕죫쮮욽랢쿔쿖돶살,룄룯퓶횵쮰틑돉캪뇘좻ꆣ뷏뗍,뒦폚뺭볃탍쪱웚뗄랢햹훐맺볒살쮵,폐샻폚ퟩ횯닆뗚튻,짺닺탍퓶횵쮰훷튪퓚뺭볃늻랢듯맺볒훐헾쫕죫ꆣ쿻럑탍퓶횵쮰튻듎탔뗘뿛돽췢릺만뚨닺볛횵,ퟮ닉폃,쿻럑탍퓶횵쮰쫇쪵탐퓶횵쮰맺볒뗄쫗톡ꆣ쫀뷧쓜쳥쿖퓶횵쮰틔퓶횵뛮캪볆쮰틀뻝,뇜쏢훘뢴헷쮰뫍훐탔쮰짏쪵탐퓶횵쮰뗄맺볒웕뇩톡퓱쿻럑탍퓶횵쮰,웤훐얷훞뺭볃쫕뗄폅풽탔ꆣ평폚퓶횵쮰닉폃욾폃랢욱뗖뿛쮰뿮뗄볆쮰랽[쫕룥죕웚]ꆡ2004ꆪ03ꆪ15[ퟷ헟볲뷩]ꆡ컌볎뎿(1965ꆪ),얮,쇉쓾죋,붲쪦,뺭볃쪦,힢닡쮰컱쪦ꆣꆪ189ꆪ' 1995-2005 Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved.
램,퓚볆쮰벼쫵짏뫍램싉짏뚼뷏캪쿈뷸뫍맦랶,쪵쪩쿻럑탍웤듎,만뚨닺듦솿뒦샭컊쳢ꆣꆶ훐맺춳볆쓪본ꆷ퓶횵쮰뻟폐뷏잿뗄뿉닙ퟷ탔뫍뫏샭탔ꆣ쇏쿔쪾,뷶2001쓪좫맺릤튵만뚨닺뺻횵뻍듯52027틚뗚죽,짺닺탍퓶횵쮰볓듳쇋쮰쫕돉놾,붵뗍쇋풪,죧맻내헕퓶횵쮰믹놾쮰싊췆쯣,웤훐쯹몬쮰뛮뻍붫듯쮰쫕킧싊ꆣ쿖탐퓶횵쮰뗄헷쮰랶캧맽햭,펰쿬쇋퓶횵쮰ퟷ7559틚풪ꆣ죧듋뻞듳뗄만뚨닺듦솿쯹몬쮰뛮,쫇럱퓊탭뗖폃뗄랢믓;쮰싊짨볆늻릻뫏샭,쮰싊욫룟,볈쿞훆쇋웳튵횮뿛,붫뛔맺볒닆헾쫕죫폐ퟅ훘튪뗄펰쿬ꆣ죧맻뛔폚헢늿럖쮰볤뗄릫욽뺺헹,튲룸쮰쫕헷맜듸살쇋늻뇣,퓶볓쇋쮰쫕럧뛮닉좡좫늿뗖뿛뗄냬램,닆헾컞솦돐떣;죧맻늻폨뗖뿛,폖쿕믡돶쿖듦솿만뚨닺폫탂릺만뚨닺퓚뗖뿛짏뗄쿎뷓컊쳢,,짵훁쫇닆헾럧쿕;뮮럖튻냣쓉쮰죋뫍킡맦쒣쓉쮰죋쟒쪵탐늻춬뗄헷쫕랽램틔벰탂냬웳튵폫샏웳튵횮볤듦퓚ퟅ늻릫욽뺺헹컊쳢,늻샻폚,쪹뗃뛔쓉쮰죋뗄죏뚨뫍맜샭뢴퓓뮯,늻럻뫏퓶횵쮰릫욽쮰뢺뗄풭퓲;퓶횵쮰퓚쮰뿮뗖뿛뗄쪱볤ꆢ뿛웳튵볦늢뗈닺훘ퟩ뗄뷸탐ꆣ뛔듋,뿉틔뾼싇뛔듦솿만뚨쮰욾횤ꆢ복쏢쮰뗈랽쏦뮹듦퓚ퟅ늻맦랶ꆢ늻샻폚쮰컱믺맘쪵닺쪵탐늿럖뗖뿛믲훰웚뗖뿛뗄냬램,헢퇹뿉복쟡닆헾뢺떣,볊닙ퟷꆢ쫖탸랱퓓ꆢ헷맜슩뚴뷏듳뗈컊쳢ꆣ폫쿻럑탍퓶횵쮰퓚튻뚨돌뛈짏뮺뷢늻폨뗖뿛뗄쎬뛜ꆣ쿠뇈퓙듎,컞탎닺뗖뿛컊쳢ꆣ컞탎닺뛔폚룟탂벼쫵,헢킩컊쳢뗄듦퓚,퓶볓쇋쮰쫕돉놾,볓듳쇋헷맜쓑뛈,쪹쮰쫕킧싊붵뗍ꆣ웳튵살쮵틢틥훘듳ꆣ죧맻늻폨뗖뿛,늻뷶훘뢴헷쮰컊쳢늻쓜뗚쯄췪좫쿻돽,뛸쟒튻뚨돌뛈짏ퟨ낭ퟅ룟탂벼쫵닺튵뗄랢햹ꆣ죧,듓쒿잰맺쓚뺭볃ힴ뿶살뾴,짧믡ퟜ릩룸듳폚짧믡ퟜ탨쟳,쮽죋춶퇏훘쫜ퟨ,짧믡ퟜ탨쟳맻ힼ폨뗖뿛,죧뫎뗖뿛?죧맻붫컞탎닺룄헷퓶횵쮰,붫횱늻ퟣ뗄쎬뛜쪮럖춻돶ꆣ뷼10쓪살,컒맺뗄쮰쫕튻횱뎯ퟅ뷓펰쿬뗘랽닆헾쫕죫ꆣ춬쪱,컞탎닺뗄볆볛튲뫜뢴퓓,죧ퟜ솿퓶뎤뗄랽쿲랢햹맻내쿖탐뗄믡볆훆뛈,췢릺컞탎닺틔싲볛볆죫돉놾,ퟔ훆,쫇폐웤뫏샭틀뻝뗄,떫쒿잰쟩뿶틑뺭폐쇋뫜듳룄뇤,2002쓪,좫맺쮰쫕ퟜ뛮듯떽쇋컞탎닺틔ퟔ훆돉놾볆볛,ퟔ훆돉놾듳폚릺죫돉놾,헢뻍쿷117췲뛠틚풪죵쇋웳튵ퟔ훷뒴탂뗄뚯솦ꆣ뛔듋,펦뾼싇붫죃컞탎닺쓉,햼GDP뗄뇈훘캪1617%ꆣ2003좫맺쮰쫕ퟜ뛮듯떽2췲죫퓶횵쮰헷쮰랶캧,틔놣돖퓶횵쮰뗖뿛솴쳵뗄췪헻탔,듙뷸뛠틚풪,햼GDP뗄뇈훘캪1716%ퟳ폒ꆣ헢킩쇏쿔쪾,컒룟탂벼쫵웳튵뗄랢햹ꆣ뛔췢릺컞탎닺,뿉내퓶횵쮰폃랢맺뷼쓪쮰쫕쫕죫햼GDP뗄뇈훘폐쏷쿔쳡룟ꆣ뺡맜컒맺뫪맛욱짏뗄쮰뛮뷸탐뗖뿛;뛔폚ퟔ훆ꆢퟔ폃뗄컞탎닺퓲룹뻝뾪쮰뢺쮮욽뗍폚쫀뷧짏뻸듳뛠쫽맺볒뫍뗘쟸,떫뻍컒맺뺭볃랢랢럑폃뗄뛠짙,튻듎믲럖듎뗖뿛ꆣ헢볈쓜맄샸웳튵뒴탂,폖햹쿖ힴ,듓쇭튻뷇뛈뾴,튻킩웳튵뫍짧믡좺쳥뗄쮰쫕뢺떣틑뿉틔볲뮯쮰쫕헷맜ꆣ뺭늻쟡ꆣ듓뺭볃랢햹뗄튻냣맦싉살뾴,퓚뻍튵삧쓑,ퟜ탨쟳뗚쯄,쿖폐뗄헷맜쳵볾컊쳢ꆣ죧맻쪵탐쿻럑탍퓶늻ퟣ뗄쟩뿶쿂,헾뢮닉좡복쮰헾닟,뿉틔듌벤ퟜ탨쟳뗄삩횵쮰,만뚨닺ꆢ컞탎닺뿉틔뗖뿛,평폚웤뛔펦뗄쮰뛮뷏듳,퓶볓뻍튵ꆣ뛸쒿잰컒맺뺭볃퓶뎤쫜떽쇋탨쟳뗄퇏훘훆풼뛠,쟩뿶뷏뢴퓓,퓚쒿잰뗄헷맜쳵볾쿂,쿖폐뗄맜샭쫖뛎뫍벸뫵쫇튻룶늻헹뗄쫂쪵,퓚헢훖ힴ뿶쿂,볌탸퇘쾮맽좥뗄쮰맜샭쮮욽뮹늻쓜뛅뻸샻폃퓶횵쮰폃랢욱춵쮰탐캪뗄랢짺,훆쿔좻쫇늻뫏쫊뗄,뇘탫듓쮰쫕훆뛈짏첽쯷뺭볃랢햹뗄탂돶캱퓬ꆢ탩뾪ꆢ캥램듺뾪퓶횵쮰폃랢욱뷸탐춵쳓쮰뿮뗄쿖쿳슷ꆣ뮹쓑틔쿻돽,폃랢욱맜샭톹솦볓듳,쮰쫕럧쿕뫍톹솦튲믡뛾ꆢ퓶횵쮰탍뗄쿖쪵펰쿬벰뗷헻닟싔뇈틔잰룼듳ꆣ뛔듋,쮰컱믺맘뇘탫닉좡믽벫뗄펦뛔듫쪩,퓚퓶횵쮰룄룯쫇헻룶닆쮰쳥훆룄룯솴쳵훐뗄튻룶뮷뷚,쯼붨솢쓉쮰죋ퟔ탐짪놨훆뛈뗄믹뒡짏,틔탅쾢뮯붨짨캪춻웆붫뛔컒맺닆헾쫕죫ힴ뿶뫍쿖듦믡볆훆뛈벰쮰쫕헷맜닺짺뇘좻뿚,붨솢틔볆쯣믺캪틀췐뗄쮰쫕볠뿘쳥쾵,붡좫쮰컱민닩볠뗄펰쿬ꆣ뚽훆풼믺훆,췪짆쮰쫕럾컱쳥쾵,볓듳쮰쫕헷맜솦뛈,쳡룟쫗쿈,뛔닆헾쫕죫뗄펰쿬컊쳢ꆣ컒맺뗄퓶횵쮰쫕헷맜쮮욽,룄짆헷맜쳵볾ꆣ죫햼좫늿쮰쫕쫕죫뗄45%,짵훁룼뛠ꆣ뻝닢쯣,붫짺닺탍퓶죽ꆢ퓶횵쮰룄룯폫췪짆뗄뻙듫횵쮰룄캪쿻럑탍퓶횵쮰,붫펰쿬쮰쫕쫕죫뷼1000틚풪ꆣ폐쿻럑탍퓶횵쮰횻쫇컒쏇뛔퓶횵쮰샠탍뗄샭싛톡퓱ꆣ퓚퓶맘볒쳡돶쇋럖늽탍뗄붨틩,뾼싇쿈퓊탭웳튵뗖뿛짨놸춶횵쮰듓샭싛짏좷솢쇋평짺닺탍룄캪쿻럑탍뫳,탨뛔쿖탐퓶횵쯹몬쮰뿮,좻뫳퓙퓊탭웳튵뗖뿛뎧랿춶쯹몬쮰뿮ꆣ뻝닢쮰듦퓚뗄훮뛠늻ퟣ뷸탐룄룯뫍췪짆:쯣,횻뛔짨놸뷸탐뗖뿛뗄랽낸,뛔쮰쫕돥믷뷏킡,복쫕듳풼(튻)삩듳퓶횵쮰헷쮰랶캧,붫퓶횵쮰춬쿖탐뗄퓚300틚풪ퟳ폒,떫헢늻쫇헦헽틢틥짏뗄쿻럑탍퓶횵쮰ꆣ쫀펪튵쮰늢맬ꆣ쿖탐퓶횵쮰뗄헷쮰랶캧죔좻욫햭,쒿잰횻쫇뷧짏췆탐퓶횵쮰뗄맺볒벸뫵뚼냑퓶횵쮰쫕죫햼좫늿쮰쫕쫕죫뛔퓚컒맺뺳쓚쿺쫛믵컯ꆢ쳡릩펦쮰샍컱뫍뷸뿚믵컯헷쮰,샍뗄뇈훘뿘훆퓚25%횮쓚ꆣ폫헢튻뇈샽쿠뇈,컒맺뗄퓶횵쮰쿔컱럾컱탐튵죔쪵탐뒫춳뗄펪튵쮰ꆣ헢튻럖릤ퟮ춻돶뗄쎬뛜쫇좻첫듳,뛔웤쪵쪩룄룯믡잣튻랢뛸뚯좫짭,쳘뇰쫇맘쾵떽닆믬쿽뺭펪뫍볦펪뗄쮰쫕뷧뚨컊쳢,쪹쮰쫕헷맜뢴퓓뮯,횱뷓헾쫕죫컊쳢,췹췹믡햰잰맋뫳뛸늻쓜뎹뗗룄룯ꆣ뛔듋,컒쏇떼훂쇋퓶횵쮰쿺쫛믵컯폫펪튵쮰펦쮰샍컱뗖뿛솴쳵뗄훐뛏,뿉틔춨맽맦랶웳튵쯹뗃쮰훆ꆢ췪짆룶죋쯹뗃쮰ꆢ뗷헻쿻럑펰쿬쇋퓶횵쮰ퟷ폃뗄랢믓,늻샻폚릫욽뺺헹ꆣ퓶횵쮰펦쮰랶쮰ꆢ돶첨컯튵쮰ꆢ짧믡놣헏쮰ꆢ횤좯붻틗쮰뗈폅뮯쮰훆뷡캧랢햹뗄튻냣맦싉쫇:쿈퓚릤튵닺훆뮷뷚쪵쪩,좻뫳쿲엺랢릹,쪰틅늹좱,쪵쪩폐퓶폐복뗄쮰쫕뷡릹뗷헻ꆣ쇣쫛튵퇓짬,퓙쿲샍컱럾컱탐튵췘햹,쳵볾돉쫬쪱뿉틔퇓짬ꆪ190ꆪ' 1995-2005 Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved.
떽붻춨퓋쫤ꆢ폊뗧춨탅ꆢ붨훾낲ힰꆢ뷰죚놣쿕ꆢ얩튵짺닺뗈뗖뿛ꆣ헢퓚샭싛짏늻뫏샭,퓚쪵볹훐헷쮰믺맘쓑틔닙ퟷ;뛾쇬폲ꆣ듓맺볊퓶횵쮰랢햹뗄쟷쫆살뾴,놣횤퓶횵쮰믺훆솼뫃쫇뗖뿛욾횤늻맦랶ꆣ돽램뚨뿛쮰욾횤췢,릺뷸쏢쮰얩닺욷내퓋,룼뫃뗘랢믓웤훐탔쮰쫕ퟷ폃뗄퓶횵쮰훆뛈,펦뺡뿉쓜싲볛뗄10%뗖뿛,뿛쮰싊뷏뗍,훆풼쇋얩튵웳튵뫍얩닺욷볓뿭랺,삩듳뢲룇쏦ꆣ컒맺뗄퓶횵쮰룄룯,퓚뾼싇컒맺맺쟩뗄릤튵뗄랢햹ꆣ럏뻉컯쫕릺내10%ꆢ퓋럑랢욱내7%뗖뿛,춬쪱,뇘탫ퟱ톭맺볊맟샽ꆣ벫틗떼훂탩뾪폃랢욱ꆢ탩뿛쮰뿮뗈춵쮰컊쳢뗄랢짺;죽쫇(뛾)뫏샭짨볆쫊폃쮰싊,쪵쪩춳튻쮰싊ꆣ쒿잰뿛쮰늻뎹뗗,만뚨닺쮰뿮늻쓜뗖뿛,퓶듳쇋돶뿚닺욷돉맺볊짏헷쫕퓶횵쮰뗄맺볒,퓶횵쮰쮰싊듳쳥퓚8%ꆪ20%횮놾,쿷죵쇋돶뿚닺욷맺볊뺺헹솦,쿞훆쇋뛔췢쎳틗뗄랢햹ꆣ볤ꆣ죧맻붫컒맺쒿잰짺닺탍퓶횵쮰17%뗄믹놾쮰싊뮻쯣캪맺쇭췢,퓶횵쮰뗄복쮰ꆢ쏢쮰뗈쮰쫕폅믝헾닟늻릻맦랶,볈폐췢뿉뇈뿚뺶뗄쿻럑탍퓶횵쮰쮰싊,쪵볊쮰싊듳풼퓚23%ퟳ램뚨복쏢ꆢ쳘뚨복쏢ꆢ쇙쪱탔복쏢,튲폐헫뛔돶뿚웳튵뗄쿈폒,룟폚컷랽랢듯맺볒쮮욽ꆣ춬쪱,쿖탐뗄퓶횵쮰뮹듦퓚ퟅ헷뫳췋ꆢ쿈헷뫳략ꆣ뮷뷚첫뛠,쫖탸랱퓓,슩뚴뷏듳ꆣ퓶횵13%뗄뗍쮰싊뫍릤튵웳튵킡맦쒣쓉쮰죋쫊폃6%ꆢ짌튵웳튵쮰룄룯뇘탫퓚헢킩컊쳢짏뷸탐뿆톧뫏샭뗄짨볆,ퟮ듳뿉쓜뗘킡맦쒣쓉쮰죋쫊폃4%헷쫕싊뗄쮰싊늻춳튻뗄쟩뿶ꆣ헢늻뷶맦랶쮰뿮뗖뿛,좡쿻룷뮷뷚뗄복쏢쮰,폃ퟣTWO맦퓲퓊탭쿞훆쇋웳튵횮볤뗄릫욽뺺헹,튲룸쮰쫕헷맜듸살쇋늻뇣,늻돶뿚췋쮰뗄쳵뿮,뛔돶뿚닺욷닺쿺좫맽돌틑헷뗄퓶횵쮰,쪵럻뫏릫욽쮰뢺뫍볲뮯쮰훆풭퓲ꆣ뛔듋,컒쏇뿉틔닎헕맺볊춨쪩좫늿뎹뗗뗄췋쮰,볓잿폃랢욱뗄맜샭,뛂죻쮰쫕슩뚴ꆣ탐ퟶ램,붫퓶횵쮰쪵볊쮰싊뿘훆퓚20%틔쓚,쟒춳튻쮰싊ꆣ(컥)볓잿쮰쫕탅쾢뮯붨짨,잿뮯쮰쫕헷쫕맜뛔탨튪맄샸뫍헕맋뗄쳘쫢쟩뿶,뿉틔내헕쮰램맦뚨폨틔쫊떱샭ꆣ퓶횵쮰뗄뿛쮰믺훆쯤좻쳡릩쇋릺쿺쮫랽붻닦짳볆뮥쿠볠복쏢ꆣ뚽믺훆,떫웤ퟔ짭튲벫틗폕랢탩놨뗖뿛쮰뛮,캱퓬떹싴퓶횵(죽)좡쿻뛔쓉쮰죋뗄늻뫏샭뮮럖,볲뮯쮰쫕헷쮰폃랢욱뗈랸ퟯ탐캪ꆣ퓶횵쮰헷맜ퟮ듳뗄쓑뛈쫇퓶횵쮰맜ꆣ쿖탐퓶횵쮰뮮럖튻냣쓉쮰죋뫍킡맦쒣쓉쮰죋,평폚룷뗘폃랢욱뗄맜샭ꆣ퓶횵쮰뗄룄룯뇘탫뢨횮틔쿈뷸ꆢ뿆톧뗄헷맜쟸뺭볃랢햹쟩뿶늻춬,탭뛠쓉쮰죋컞램듯떽튻냣쓉쮰죋뗄맦샭쓮뫍벼쫵쫖뛎ꆣ볓잿쮰쫕탅쾢뮯붨짨,샻폃쿖듺탅쾢벼뚨뇪ힼꆣ킡맦쒣쓉쮰죋늻뗃쪹폃퓶횵쮰폃랢욱,릺뷸믵컯쫵,릹훾ꆰ뗧ퟓ랢욱ꆱ퓋탐뫍맜샭훆뛈,믽벫췆뷸ꆰ뷰쮰릤믲펦쮰샍컱벰뷸뿚믵컯뗄뷸쿮쮰뛮늻쓜뗖뿛,붻틗뛔랽좷탨돌ꆱ뗄쪵쪩ꆣ웤믹놾튪쟳쫇:좡쿻쫖킴랢욱뗖뿛쮰뿮훆뛈,뾪뻟폃랢욱뗄평쮰컱쯹듺뾪ꆣ죧듋맦뚨쿔좻늻뫏샭,헢틢닉폃뗧ퟓ쾵춳뾪뻟랢욱ꆢ죏횤붻틗뫍뷸탐민뫋,붨솢붡좫낲캶ퟅ킡맦쒣쓉쮰죋늻쫇헦헽틢틥짏뗄퓶횵쮰쓉쮰죋,쿞훆쇋좫뗄럀랶쳥쾵,쳡룟쮰쫕헷맜쮮욽ꆣ쯼폫튻냣쓉쮰죋뗄짌튵췹살,늢쟒킡맦쒣쓉쮰죋뗄쮰쫕뢺떣ퟜ횮,붫짺닺탍퓶횵쮰룄캪쿻럑탍퓶횵쮰,뿉틔뇜쏢훘훘폚튻냣쓉쮰죋ꆣ튪놣돖퓶횵쮰뗖뿛솴쳵뗄췪헻폫킭뗷,뇘뢴헷쮰,맄샸웳튵퓶볓춶,쳘뇰쫇듙뷸룟탂벼쫵웳튵뫍믹탫춳튻쓉쮰죋ꆣ룄쿻럑탍퓶횵쮰뫳,펦늻퓙쟸럖튻냣쓉쮰죋뒡닺튵볓듳만뚨닺춶,듸뚯닺튵뷡릹뗷헻,삭뚯뺭볃퓶뫍킡맦쒣쓉쮰죋,볲뮯쓉쮰죋죏뚨,뿉틔뾼싇퓶볓튻쳵탐튵뎤,폐샻폚폅뮯쮰훆뷡릹,췪짆쮰쫕훆뛈,듓뎤풶살뾴,붫뇪ힼ,룹뻝룃탐튵퓚짧믡퓙짺닺훐쯹뒦뗄뮷뷚,쟸뇰뛔듽,폐샻폚복짙닆헾돠ퟖ,퓶볓닆헾쫕죫,듙뷸짧믡뺭볃돖탸컈릫욽쮰뢺,쪵쿖쓉쮰죋욾퓶횵쮰폃랢욱뗖뿛쮰뿮뗄맦랶뮯뚨킭뗷랢햹ꆣ헷맜냬램,듙뷸늻춬뗘쟸ꆢ늻춬탐튵ꆢ늻춬맦쒣뗄쓉쮰죋짺[닎뾼컄쿗]닺뺭펪헽뎣붡뾵랢햹ꆣ\[1\]닜톩쟙.닆헾폫쮰쫕\[M\].솢탅믡볆돶냦짧,(쯄)맦랶쮰뿮뗖뿛뫍쮰쫕복쏢,뛂죻쮰쫕슩2003.뚴ꆣ쒿잰퓶횵쮰퓚쮰뿮뗖뿛랽쏦듦퓚훮뛠컊쳢:튻쫇쮰뿮뗖\[2\]돂붨뻼.훐맺쮰룄죽듳탾믺\[J\].놱뺩맛달,2003,뿛쪱볤늻뫏샭ꆣ릤튵웳튵릺뷸믵컯죫뿢뫳뗖뿛,짌튵웳튵릺(8).뷸믵컯뢶뿮뫳뗖뿛,튻냣쓉쮰죋릺뷸펦쮰샍컱퓚럑폃횧뢶뫳[퓰죎뇠벭:탭풾믔]ꆪ191ꆪ' 1995-2005 Tsinghua Tongfang Optical Disc Co., Ltd. All rights reserved.
