{"id":20056,"date":"2017-08-01T10:57:10","date_gmt":"2017-08-01T02:57:10","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/singapore-taxation-on-foreign-sourced-income\/"},"modified":"2026-10-01T13:40:12","modified_gmt":"2026-10-01T05:40:12","slug":"xin-jia-po-di-hai-wai-lai-yuan-shou-ru-shui-wu","status":"publish","type":"page","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/xin-jia-po-di-hai-wai-lai-yuan-shou-ru-shui-wu\/?lang=zh-hans","title":{"rendered":"\u65b0\u52a0\u5761\u7684\u6d77\u5916\u6765\u6e90\u6536\u5165\u7a0e\u52a1"},"content":{"rendered":"<h2>\u65b0\u52a0\u5761\u7684\u6d77\u5916\u6765\u6e90\u6536\u5165\u7a0e\u52a1<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-82852\" title=\"\u65b0\u52a0\u5761\u7684\u6d77\u5916\u6765\u6e90\u6536\u5165\u7a0e\u52a1\" src=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-singapore-taxation-on-foreign-sourced-income-400x300-2.jpg\" alt=\"\u65b0\u52a0\u5761\u7684\u6d77\u5916\u6765\u6e90\u6536\u5165\u7a0e\u52a1\" width=\"400\" height=\"300\" srcset=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-singapore-taxation-on-foreign-sourced-income-400x300-2.jpg 400w, https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-content\/uploads\/2024\/08\/photo-singapore-taxation-on-foreign-sourced-income-400x300-2-300x225.jpg 300w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\u65b0\u52a0\u5761\u7684\u7a0e\u52a1\u5b9e\u884c\u5c5e\u5730\u6027\u8d28\u3002\u5728\u65b0\u52a0\u5761\u4ea7\u751f\u6216\u7d2f\u79ef\u7684\u6536\u5165\uff0c\u4ee5\u53ca\u5728\u65b0\u52a0\u5761\u6536\u53d6\u7684\u5916\u56fd\u6765\u6e90\u6536\u5165\uff0c\u90fd\u4f1a\u88ab\u5f81\u7a0e\u3002 &nbsp;<\/p>\n<p>\u5728\u5168\u7403\u5316\u7684\u8d8b\u52bf\u4e0b\uff0c\u5f88\u81ea\u7136\u5730\u8bb8\u591a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u516c\u53f8\u7684\u6536\u5165\u90fd\u6765\u81ea\u4e8e\u6d77\u5916\u3002\u5f53\u6d77\u5916\u6536\u5165\u6c47\u5165\u65b0\u52a0\u5761\u5e76\u88ab\u9886\u53d6\u5219\u4f1a\u88ab\u5f81\u7a0e\uff0c\u5e76\u53ef\u80fd\u4f1a\u5bfc\u81f4\u88ab\u53cc\u91cd\u5f81\u7a0e &#8211; \u4e00\u6b21\u662f\u5728\u56fd\u5916\uff0c\u53e6\u4e00\u6b21\u662f\u8be5\u7b14\u6d77\u5916\u6536\u5165\u6c47\u5165\u65b0\u52a0\u5761\u540e\u3002<\/p>\n<p>\u8981\u786e\u5b9a\u67d0\u7b14\u6536\u5165\u6765\u6e90\u7684\u6b63\u786e\u5730\u70b9\uff0c\u53ef\u80fd\u6709\u70b9\u590d\u6742\u800c\u4e14\u5177\u4e89\u8bae\u6027\u3002\u6ca1\u6709\u4e00\u79cd\u901a\u7528\u6761\u89c4\u53ef\u4ee5\u5e94\u7528\u5728\u6bcf\u79cd\u60c5\u51b5\u6765\u786e\u5b9a\u67d0\u7b14\u6536\u5165\u662f\u6e90\u81ea\u65b0\u52a0\u5761\u8fd8\u662f\u6d77\u5916\u3002\u8fd9\u53d6\u51b3\u4e8e\u6536\u5165\u7684\u6027\u8d28\u548c\u4ea7\u751f\u8fd9\u4e2a\u6536\u5165\u7684\u4ea4\u6613\u65b9\u5f0f\u3002<\/p>\n<p>\u4ee5\u4e0b\u51e0\u70b9\u53ef\u4ee5\u4f5c\u4e3a\u6307\u5357\u6765\u786e\u5b9a\u67d0\u7b14\u6536\u5165\u7684\u6765\u6e90\uff1a<\/p>\n<ol>\n<li>\u786e\u5b9a\u4ea7\u751f\u76f8\u5173\u76c8\u5229\u7684\u8425\u8fd0\uff0c\u5e76\u786e\u5b9a\u8fd9\u4e9b\u8425\u8fd0\u4f5c\u53d1\u751f\u7684\u5730\u70b9\u3002<\/li>\n<li>\u5982\u679c\u5728\u6d77\u5916\u6ca1\u6709\u4e1a\u52a1\uff0c\u800c\u4e3b\u8981\u8425\u8fd0\u5730\u70b9\u4f4d\u4e8e\u65b0\u52a0\u5761\uff0c\u5219\u8be5\u4e1a\u52a1\u6240\u8d5a\u53d6\u7684\u6536\u5165\u5f88\u53ef\u80fd\u4f1a\u88ab\u89c6\u4e3a\u6765\u81ea\u65b0\u52a0\u5761\u3002<\/li>\n<li>\u786e\u5b9a\u4e70\u5356\u5408\u7ea6\u751f\u6548\u7684\u5730\u70b9\uff08\u4ece\u8d38\u6613\u5546\u54c1\u8d5a\u53d6\u76c8\u5229\u7684\u5730\u70b9\uff09\uff0c\u4f8b\u5982\u534f\u5546\u3001\u7b7e\u8ba2\u548c\u6267\u884c\u5408\u7ea6\u3002<\/li>\n<li>\u5bf9\u4e8e\u4ee5\u8d5a\u53d6\u4f63\u91d1\u4e3a\u4e1a\u52a1\u7684\u516c\u53f8\uff0c\u9700\u786e\u5b9a\u65d7\u4e0b\u4ee3\u7406\u5728\u54ea\u91cc\u8fdb\u884c\u5de5\u4f5c\u3002 \u5982\u679c\u8fd9\u4e9b\u6d3b\u52a8\u5728\u65b0\u52a0\u5761\u8fdb\u884c\uff0c\u5219\u6536\u5165\u5c06\u88ab\u89c6\u4e3a\u6765\u81ea\u65b0\u52a0\u5761\u3002<\/li>\n<\/ol>\n<p>\u5bf9\u4e8e\u5df2\u786e\u5b9a\u6765\u81ea\u5916\u56fd\u7684\u6536\u5165\uff0c\u63a5\u7740\u91cd\u8981\u7684\u662f\uff0c\u786e\u5b9a\u8be5\u6536\u5165\u662f\u5426\u4e8e\u65b0\u52a0\u5761\u6536\u53d6\u3002\u6765\u81ea\u65b0\u52a0\u5761\u4ee5\u5916\u5730\u533a\u7684\u6536\u5165\uff0c\u5728\u4e0b\u5217\u60c5\u51b5\u4e0b\uff0c\u88ab\u89c6\u4e3a\u5728\u65b0\u52a0\u5761\u6536\u53d6\uff1a<\/p>\n<ol>\n<li>\u4ee5\u73b0\u91d1\u3001\u652f\u7968\u3001\u5229\u606f\u3001\u7535\u5b50\u8f6c\u8d26\u7b49\u5f62\u5f0f\u6c47\u5165\u3001\u53d1\u9001\u6216\u5e26\u5165\u65b0\u52a0\u5761;<\/li>\n<li>\u7528\u4e8e\u6e05\u507f\u4efb\u4f55\u5728\u65b0\u52a0\u5761\u8fdb\u884c\u7684\u8d38\u6613\u6216\u5546\u4e1a\u503a\u52a1; \u6216<\/li>\n<li>\u7528\u4e8e\u8d2d\u4e70\u4efb\u4f55\u5e26\u5165\u65b0\u52a0\u5761\u7684\u6d41\u52a8\u8d44\u4ea7\uff08\u4f8b\u5982\u4e0e\u60a8\u751f\u610f\u76f8\u5173\u7684\u8bbe\u5907\u6216\u539f\u6750\u6599\uff09\u3002<\/li>\n<\/ol>\n<p>\u5916\u56fd\u4eba\u548c\u5916\u56fd\u4f01\u4e1a\u4e5f\u8bb8\u4f1a\u62c5\u5fc3\u56e0\u4f7f\u7528\u65b0\u52a0\u5761\u7684\u94f6\u884c\u548c\u57fa\u91d1\u7ba1\u7406\u8bbe\u65bd\u800c\u88ab\u5f81\u7a0e\u3002\u4f46\u662f\uff0c\u5728\u65b0\u52a0\u5761\u6536\u53d6\u7684\u6d77\u5916\u6536\u5165\uff0c\u53ea\u4f1a\u5411\u5728\u65b0\u52a0\u5761\u5c45\u4f4f\u7684\u4e2a\u4eba\uff0c\u6216\u5728\u65b0\u52a0\u5761\u7684\u5b9e\u4f53\u5f81\u7a0e\u3002\u56e0\u6b64\uff0c\u975e\u5c45\u6c11\u4e2a\u4eba\uff0c\u6216\u4e0d\u5728\u65b0\u52a0\u5761\u8425\u8fd0\u7684\u5916\u56fd\u516c\u53f8\uff0c\u53ef\u4ee5\u628a\u4ed6\u4eec\u7684\u6d77\u5916\u6536\u5165\u5e26\u5230\u65b0\u52a0\u5761\u800c\u65e0\u9700\u88ab\u5f81\u7a0e\u3002 \u5982\u679c\u60a8\u60f3\u8fdb\u4e00\u6b65\u4e86\u89e3<a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/zi-yuan\/xin-jia-po-shui-wu\/zai-xin-jia-po-jiao-na-ge-ren-suo-de-shui\/?lang=zh-hans\">\u5728\u65b0\u52a0\u5761\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e<\/a>\u7684\u76f8\u5173\u89c4\u5b9a\uff0c\u53ef\u4ee5\u67e5\u9605\u8be6\u7ec6\u6307\u5357\u3002<\/p>\n<p>\u5982\u4e0a\u6240\u8ff0\uff0c\u5916\u56fd\u6765\u6e90\u7684\u6536\u5165\u53ef\u80fd\u4f1a\u88ab\u5f81\u7a0e\u4e24\u6b21 &#8211; \u4e00\u6b21\u662f\u5728\u5916\u56fd\uff0c\u53e6\u4e00\u6b21\u662f\u5f53\u8be5\u7b14\u6536\u5165\u6c47\u5f80\u65b0\u52a0\u5761\u65f6\u3002\u4e0d\u8fc7\uff0c\u6709\u7684\u7a0e\u6536\u4f18\u60e0\u53ef\u4ee5\u7f13\u89e3\u88ab\u53cc\u91cd\u5f81\u7a0e\u7684\u95ee\u9898\u3002 \u9664\u4e0a\u8ff0\u8c41\u514d\u5916\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u8fd8\u53ef\u7559\u610f<a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/blog-zh-hans\/ya-2026-gong-si-shui-hui-kou\/?lang=zh-hans\">YA 2026\u516c\u53f8\u7a0e\u56de\u6263<\/a>\uff0c\u4ee5\u8fdb\u4e00\u6b65\u51cf\u8f7b\u6240\u5f97\u7a0e\u8d1f\u62c5\u3002<\/p>\n<p>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u516c\u53f8\u53ef\u4ece\u5916\u56fd\u6765\u6e90\u7684\u6536\u5165\u8c41\u514d\u8ba1\u5212\uff08FSIE\uff09\u53d7\u76ca\uff0c\u5728\u4e0b\u5217\u7279\u5b9a\u7684\u6d77\u5916\u6536\u5165\u91cc\u4eab\u6709\u514d\u7a0e\uff1a<\/p>\n<ol>\n<li>\u6765\u81ea\u6d77\u5916\u7684\u80a1\u606f<\/li>\n<li>\u6d77\u5916\u5206\u884c\u7684\u76c8\u5229<\/li>\n<li>\u6765\u81ea\u6d77\u5916\u7684\u670d\u52a1\u6536\u5165<\/li>\n<\/ol>\n<p>\u8981\u83b7\u5f97\u514d\u7a0e\u5fc5\u9700\u7b26\u5408\u4e09\u9879\u6761\u4ef6\uff1a<\/p>\n<ol>\n<li>\u5f53\u5728\u65b0\u52a0\u5761\u6536\u5230\u8be5\u7b14\u6765\u81ea\u6d77\u5916\u7684\u6536\u5165\u65f6\uff0c\u4ea7\u751f\u8be5\u7b14\u6536\u5165\u7684\u6d77\u5916\u56fd\u5bb6\u6700\u9ad8\u7684\u4f01\u4e1a\u7a0e\u7387\uff08\u6807\u9898\u7a0e\u7387\uff09\u81f3\u5c11\u662f15%;<\/li>\n<li>\u8be5\u7b14\u6536\u5165\u5728\u6d77\u5916\u5df2\u7ecf\u88ab\u5f81\u7a0e\u3002\u5916\u56fd\u6240\u5f97\u7a0e\u7684\u7a0e\u7387\u53ef\u4ee5\u4e0e\u6807\u9898\u7a0e\u7387\uff08headline tax rate\uff09\u4e0d\u540c\uff1b\u4ee5\u53ca<\/li>\n<li>\u5f53\u5c40\u8ba4\u4e3a\u514d\u7a0e\u5c06\u5bf9\u8be5\u5c45\u6c11\u516c\u53f8\u6709\u5229\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h3>\u514d\u7a0e\u6761\u4ef6<\/h3>\n<p>\u8981\u4eab\u6709\u514d\u7a0e\uff0c\u60a8\u5fc5\u987b\u5728\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u63d0\u4f9b\u4ee5\u4e0b\u8d44\u6599:<\/p>\n<ul>\n<li>\u6536\u5165\u7684\u6027\u8d28\u548c\u6570\u989d;<\/li>\n<li>\u8be5\u7b14\u6536\u5165\u6765\u81ea\u7684\u7ba1\u8f96\u533a\uff1b<\/li>\n<li>\u6d77\u5916\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u6807\u9898\u7a0e\u7387; \u4ee5\u53ca<\/li>\n<li>\u5df2\u5728\u83b7\u5f97\u8be5\u7b14\u6536\u5165\u7684\u5916\u56fd\u8f96\u533a\u5185\u7eb3\u7a0e\u3002 \u8fd9\u662f\u4e3a\u4e86\u7b26\u5408\u201c\u987b\u7eb3\u7a0e\uff08subject to tax\uff09\u201d\u7684\u6761\u4ef6\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>&nbsp;\u201c\u987b\u7eb3\u7a0e\u201d\u7684\u6761\u4ef6<\/h3>\n<p>\u4e3a\u4e86\u7b26\u5408\u8fd9\u4e2a\u6761\u4ef6\uff0c\u5728\u65b0\u52a0\u5761\u6536\u5230\u7684\u7279\u5b9a\u6d77\u5916\u6536\u5165\u5fc5\u987b\u5728\u8be5\u6d77\u5916\u56fd\u5bb6\u7eb3\u7a0e\u3002\u5728\u65b0\u52a0\u5761\u6536\u5230\u7684\u6d77\u5916\u6765\u6e90\u80a1\u5229\uff0c\u6216\u5e94\u4ed8\u7684\u5916\u56fd\u7a0e\u52a1\u5305\u62ec\uff1a<\/p>\n<ol>\n<li>\u80a1\u5229\u7a0e\uff08dividend tax\uff09\uff0c\u5373\u5916\u56fd\u5bf9\u80a1\u606f\u6536\u5165\u5f81\u6536\u7684\u6240\u5f97\u7a0e; \u4ee5\u53ca<\/li>\n<li>\u76f4\u63a5\u7a0e\uff08underlying tax\uff09\uff0c\u5373\u652f\u4ed8\u80a1\u5229\u7684\u516c\u53f8\u5e94\u4ed8\u7684\u80a1\u5229\u6240\u5f97\u7a0e\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h3>\u5b9e\u8d28\u6027\u5546\u4e1a\u6d3b\u52a8\u7684\u201c\u987b\u7eb3\u7a0e\u201d\u51cf\u514d<\/h3>\n<p>\u5982\u679c\u7531\u4e8e\u5728\u6d77\u5916\u8fdb\u884c\u5b9e\u8d28\u6027\u5546\u4e1a\u6d3b\u52a8\u800c\u83b7\u5f97\u7a0e\u6536\u5956\u52b1\uff0c\u5bfc\u81f4\u8be5\u7b14\u6536\u5165\u5728\u8be5\u56fd\u5916\u88ab\u8c41\u514d\u7a0e\u52a1\uff0c\u90a3\u4e48\uff0c\u8fd9\u6837\u7684\u60c5\u51b5\u5c06\u88ab\u5f53\u5c40\u89c6\u4e3a\u7b26\u5408\u201c\u987b\u7eb3\u7a0e\u201d\u6761\u4ef6\u3002 \u4f46\u662f\u5fc5\u987b\u51c6\u5907\u548c\u4fdd\u7559\u4ee5\u4e0b\u6587\u4ef6\uff1a*<\/p>\n<ol>\n<li>\u516c\u53f8\u58f0\u660e\uff0c\u8bc1\u5b9e\u56e0\u5728\u8be5\u6d77\u5916\u56fd\u5bb6\u8fdb\u884c\u5b9e\u8d28\u7684\u5546\u4e1a\u6d3b\u52a8\u800c\u5bfc\u81f4\u6536\u5165\u83b7\u5f97\u8be5\u56fd\u5f53\u5c40\u8c41\u514d\u7eb3\u7a0e\uff1b\u4ee5\u53ca<\/li>\n<li>\u5916\u56fd\u53f8\u6cd5\u673a\u5173\u53d1\u51fa\u7684\u7a0e\u52a1\u5956\u52b1\u8bc1\u660e\/\u6279\u51c6\u51fd\uff08\u526f\u672c\uff09\u3002\u81f3\u4e8e\u5916\u56fd\u83b7\u5f97\u7684\u80a1\u5229\uff0c\u9700\u8981\u51fa\u793a\u80a1\u5229\u51ed\u8bc1\uff08\u82e5\u9002\u7528\uff09\uff0c\u8bc1\u660e\u7531\u4e8e\u516c\u53f8\u5728\u8be5\u56fd\u5bb6\u6709\u5b9e\u8d28\u6027\u4e1a\u52a1\u6d3b\u52a8\u800c\u7ed9\u4e88\u7a0e\u6536\u4f18\u60e0\uff0c\u8bf4\u660e\u8be5\u80a1\u5229\u5206\u884c\u662f\u514d\u7a0e\u7684\u3002<\/li>\n<\/ol>\n<p>\u5982\u679c\u4e0a\u8ff0\u5916\u56fd\u6765\u6e90\u6536\u5165\u8c41\u514d\u8ba1\u5212\uff08FSIE\uff09\u4e0d\u9002\u7528\uff0c\u65b0\u52a0\u5761\u5c45\u6c11\u516c\u53f8\u6216\u53ef\u4e3a\u5b83\u5df2\u5728\u65b0\u52a0\u5761\u6240\u7eb3\u7684\u7a0e\uff0c\u8981\u6c42\u5916\u56fd\u7a0e\u52a1\u62b5\u514d\uff0c\u4ee5\u51cf\u8f7b\u53cc\u91cd\u5f81\u7a0e\u8d1f\u62c5\u3002<\/p>\n<p>\u4ee5\u4e0b\u662f\u53ef\u4ee5\u7533\u9886\u7684\u7a0e\u6536\u62b5\u514d\u7c7b\u578b\uff1a<\/p>\n<ul>\n<li>\u5355\u8fb9\u7a0e\u52a1\u62b5\u514d\uff08UTC\uff09 &#8211; \u82e5\u6536\u5165\u662f\u4ece\u4e00\u4e2a\u4e0e\u65b0\u52a0\u5761\u6ca1\u6709\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTA\uff09\u7684\u56fd\u5bb6\u6c47\u51fa; \u6216<\/li>\n<li>\u53cc\u91cd\u5f81\u7a0e\u51cf\u514d\uff08DTR\uff09 &#8211; \u82e5\u6536\u5165\u662f\u4ece\u4e00\u4e2a\u4e0e\u65b0\u52a0\u5761\u6709DTA\u534f\u5b9a\u7684\u56fd\u5bb6\u6c47\u51fa\u3002<\/li>\n<\/ul>\n<p>\u4e3a\u4e86\u5584\u7528\u65b0\u52a0\u5761\u7684\u4f4e\u7a0e\u5236\u3001\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\uff0c<a title=\"\u8bbe\u7acb\u4e00\u5bb6\u65b0\u52a0\u5761\u5b9e\u4f53\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/fu-wu\/gong-si-she-zhi\/zhu-ce-cheng-li-xin-jia-po-gong-si-fu-wu-pei-tao\/?lang=zh-hans\"><u>\u8bbe\u7acb\u4e00\u5bb6\u65b0\u52a0\u5761\u5b9e\u4f53<\/u><\/a>\u5176\u5b9e\u662f\u4e00\u4e2a\u5f88\u597d\u7684\u9009\u62e9\u3002<\/p>\n<p><a title=\"\u7535\u90ae info@3ecpa.com.sg\" href=\"mailto:\u4eca\u5929\u5c31\u7535\u90aeinfo@3ecpa.com.sg\">\u4eca\u5929\u5c31\u7535\u90ae info@3ecpa.com.sg<\/a>\u8054\u7cfb\u6211\u4eec\uff0c\u4ee5\u8bbe\u7acb\u4e00\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\uff0c\u5e76\u8058\u7528\u6211\u4eec\u7684<a title=\"\u7a0e\u52a1\u670d\u52a1\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/fu-wu\/shui-wu\/gong-si-suo-de-shui\/?lang=zh-hans\">\u7a0e\u52a1\u670d\u52a1<\/a>\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u65b0\u52a0\u5761\u7684\u6d77\u5916\u6765\u6e90\u6536\u5165\u7a0e\u52a1 \u65b0\u52a0\u5761\u7684\u7a0e\u52a1\u5b9e\u884c\u5c5e\u5730\u6027\u8d28\u3002\u5728\u65b0\u52a0\u5761\u4ea7\u751f\u6216\u7d2f\u79ef\u7684\u6536\u5165\uff0c\u4ee5\u53ca\u5728\u65b0\u52a0\u5761\u6536\u53d6\u7684\u5916\u56fd\u6765\u6e90\u6536\u5165\uff0c\u90fd\u4f1a\u88ab\u5f81\u7a0e\u3002 &nbsp; 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