 
 
   [2006] 54  
 
   》  
           
         
          
          
        
          
   《       
       》 
        《
         
          
          
           
         
         
          
         
             
         
         
        
        
         
    ;     
        
          
          
        ;
           
          
           
          
           
          
       》
       《
      
          
         
         
         
        
         
         
       
          
         
  》       
  《        
        
         
          
      6.4    
6.3         
   
         
      3      
        
6.2        

          
     3        
         
         
           
6.1        
    6. 

         
          
      ;  
        
         
5.         

        
          
          
        ;
           
           
         
          ;
         
            
   ;     
         
         
          
        
         
4.4.4        
      
         
          
         
4.4.3        
       
         
        
            
         
;       ; 
            
;       
         
         
    ;     
         
          
        
4.4.2        
  
;          
         
          ;
           
            
       ; 
  ;        
   ;     
        
       
        
         
          
4.4.1          
  ) 
4.4     (I    
       
          
         
           
         
          
        
       
         
         24 
         
4.3.3      
    
       
        
         
         
        
        
4.3.2        
        
         
           
         
;       ; 
            
  ;      
          
         
         
          
        
4.3.1         
 )  
4.3    (II     

         
          
24          
         
        
4.2.3      

        
         
    ;    
;       
        
        
4.2.2         

         
         
          ;
;       
        
  ;       
         
          
         
4.2.1        
  )  
4.2      (III   

        
;       
        
        
         24 
          
4.1.2       
 
         
       
         
          
          ;
 ;      
;         
        
         
     ; 
  ;      
          
           
         
4.1.1         
)  
4.1    (IV     
     
          
4        
        
         
         
  ;     
    ;     
          
 1          
 )   3    1 
3.2.4      (I    
      
         
       ;  
    ;       
          100
24         50  
       
         
1   1         
  )   4   
3.2.3      (II    
    
          
         ;  
;           
        100  
24         25— 50  
       
        
 1         
 )   4    1 
3.2.2      (III    
  
          
   50     ;    
   10— 25       
    24     
        
         
)   3    1   1 
3.2.1   (IV     
    3.2      
    2.1
2       
   
         
          
          
           
          
1.3.4         
   
      
        
         
1.3.3       
    
          
          
         
1.3.2      
 
         
          
          
        
        
1.3.1      
    1.3   
      ;
         
1.2        
      
         
     》    
   》 《      
     》 《    
     》《  
      《  
          
         
         
        
         
1.1       
    1. 
     
2006  7    5        
  
         
》        
《          
  
(  )      
   ()     
 
    〔2007〕 57  
    〔2007〕 47  
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