2017 43 | | | | | | | | | | | | 2017 3 26 | | | | | | | 1.1 | | | | | | | | | 1.2 | 1.2.1 | | | | | | | | 1.2.2 | | | | | | 1.2.3 | | | | | 1.3 | | | | 2014 43 | | | 2013 101 | | 1.4 | | | | | | | | 2014 | | | | 1.4.1 | ⑴ | | | | ⑵ | | | 1.4.2 | ⑴ | | | | | | ⑵ | | | | | | | | 2 | 2.1 | | | | | | | | | | | 2.2 | 2.2.1 | | | | | | | 2.2.2 | | | | | | | | | 2.2.3 | | | | | 2.2.4 | | | 2.2.5 | | | | 2.2.6 | | | | 2.2.7 | | | | | 2.2.8 | | | 3 | 3.1 | | | | | | | | | | | | | 3.2 | | | | | 3.2.1 | | | 2 | | 3.2.2 | | | | | | 3.2.3 | | | 3.3 | 3.3.1 | | | 3.3.2 | | | | | | | ⑴ | | | | | | ⑵ | | | | | | | 3.3.3 | ⑴ | | | | | | | | | | | | | ⑵ | | | | | 3.3.4 | 2014 | | 3.3.3 ⑴ | | 3.3.5 | | | | | 3.4 | | Ⅰ | Ⅱ Ⅲ Ⅳ | | | | | | | | | | 3.4.1 Ⅰ | | ⑴ | | ⑵15% | | | | | ⑶15% | | | | | ⑷ | | 10% | | 10% | ⑸ Ⅰ | | 3.4.2 Ⅱ | | ⑴ | 3 | | ⑵10% 15% | | | | | ⑶10% 15% | | | | | ⑷ | | 5% 10% | | 5% 10% | | ⑸ | | | | ⑹ | Ⅱ | | 3.4.3 Ⅲ | | ⑴2 10% | | | | | ⑵2 10% | | | | | ⑶ | | 1% 5% | | 1% 5% | | ⑷ | | | | 3.4.4 Ⅳ | | ⑴ | | | | ⑵ | | | | | ⑶ | | | | ⑷ | Ⅳ | | 4 | 4.1 | | | | | | | | | | | 4.1.1Ⅳ | | ⑴ | | | | | ① | | | | | | | | | | | ② | | | | | | | | | | | | ③ | | | | | | | | | | | ④ | | | | | | | ⑵ | | | | 10% | | 10% | | | | ⑶ | | | 4.1.2Ⅲ | | Ⅳ | | ⑴ | | | | | ⑵ | | | | | ⑶ | | | | 4.1.3Ⅱ | | Ⅳ Ⅲ | | ⑴ | | | | | | ⑵ | | | | | | | | ⑶ | | | | ⑷ Ⅱ | | | ⑸ | | | | | | | | 4.1.4Ⅰ | | Ⅳ Ⅲ Ⅱ | | | ⑴ | | | | | ⑵ | | | | | | | ⑶ | | | | | ⑷ | Ⅰ | | | ⑸ Ⅰ | | | 4.2 | | | | | | | | | ⑴ | | | | | | | | ⑵ | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ⑶ | | | | | ⑷ | | | | | | | | | ⑸ | | | | | | ⑹ | | | | | 4.3 | | | | | | | 4.4 | | | | | | 5 | 5.1 | | | | | | | | 5.2 | | | | | | | | | | | 6 | 6.1 | | | | | | 6.2 | | | | | | | | 6.3 | | | | | | 6.4 | | | | | | 6.5 | | | | | | 6.6 | 6.6.1 | ⑴ | | | | | | | | | | | | | | | | | | | | | | | | | ⑵ | 2014 | 43 | | | | | | | | | | | | | | | 6.6.2 | Ⅳ | | | | | | | 6.6.3 | ⑴ | | | | | | | ⑵ | | | | | ⑶ | | | | | | | | | 7 | 7.1 | | | | | | | | | 7.2 | | 7.3 | |