{"id":4187,"date":"2026-08-04T06:47:14","date_gmt":"2026-08-04T06:47:14","guid":{"rendered":"https:\/\/www.genesisorigo.com\/?page_id=4187"},"modified":"2026-08-04T07:28:27","modified_gmt":"2026-08-04T07:28:27","slug":"msmc-tax-treatment-public-ruling-8-2025","status":"publish","type":"page","link":"https:\/\/www.genesisorigo.com\/zh\/msmc-tax-treatment-public-ruling-8-2025\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u4e2d\u5c0f\u4f01\u4e1a\u7a0e\uff1aMSMC\u6807\u51c6\u8be6\u89e3"},"content":{"rendered":"<div class=\"go-page\">\n<section class=\"go-course-hero go-hero-centered\">\n<div class=\"go-hero-bg\"><\/div>\n<div class=\"go-hero-grid\"><\/div>\n<div class=\"go-course-hero-content\">\n<div class=\"go-breadcrumb\"><a href=\"https:\/\/www.genesisorigo.com\/zh\/\">\u4e3b\u9875<\/a><span class=\"go-breadcrumb-sep\">\/<\/span><a href=\"https:\/\/www.genesisorigo.com\/zh\/go-blog-articles\/\">\u6587\u7ae0<\/a><span class=\"go-breadcrumb-sep\">\/<\/span><span style=\"color:rgba(255,255,255,0.85)\">MSMC\u7a0e\u52a1\u5904\u7406<\/span><\/div>\n<div class=\"go-hero-badge\">\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u79d1\u666e \u00b7 \u5185\u9646\u7a0e\u6536\u5c40\u516c\u5171\u88c1\u51b3 8\/2025<\/div>\n<h1>\u9a6c\u6765\u897f\u4e9a\u4e2d\u5c0f\u4f01\u4e1a\u7a0e\uff1a\u54ea\u4e9b\u4f01\u4e1a\u7b26\u5408\u8d44\u683c\uff1f <em>MSMC<\/em>?<\/h1>\n<p class=\"go-course-hero-sub\">15% \u548c 17% \u4f18\u60e0\u7a0e\u7387\u4ec5\u9002\u7528\u4e8e\u901a\u8fc7\u56db\u9879\u4e25\u683c\u6d4b\u8bd5\u7684\u516c\u53f8\u548c\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a (LLP)\u2014\u2014\u800c\u8bb8\u591a\u4f01\u4e1a\u5728\u4e0d\u77e5\u4e0d\u89c9\u4e2d\u672a\u80fd\u901a\u8fc7\u8fd9\u4e9b\u6d4b\u8bd5\u3002\u4ee5\u4e0b\u5c06\u8be6\u7ec6\u89e3\u8bfb\u2026\u2026 <strong style=\"color:#fff\">\u5185\u9646\u7a0e\u6536\u5c402025\u5e748\u67088\u65e5\u516c\u5f00\u88c1\u5b9a<\/strong>, \uff0c\u5173\u4e8e\u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u4f01\u4e1a\u7a0e\u52a1\u5904\u7406\u7684\u6743\u5a01\u6307\u5357\u3002.<\/p>\n<div class=\"go-pill-row\"><span class=\"go-pill\"><span class=\"go-pill-dot\"><\/span>15% \/ 17% \u4e2d\u5c0f\u4f01\u4e1a\u8d39\u7387<\/span><span class=\"go-pill\"><span class=\"go-pill-dot\"><\/span>250\u4e07\u4ee4\u5409\u8d44\u672c\u6d4b\u8bd5<\/span><span class=\"go-pill\"><span class=\"go-pill-dot\"><\/span>50% \u80a1\u6743\u94fe<\/span><span class=\"go-pill\"><span class=\"go-pill-dot\"><\/span>20% \u5916\u8d44\u4e0a\u9650\uff082024 \u8d22\u5e74\uff09<\/span><\/div>\n<\/div>\n<\/section>\n<section class=\"go-section\">\n<div class=\"go-section-inner\">\n<div class=\"go-author-byline\">\n<div class=\"go-author-byline-photo\"><img decoding=\"async\" data-src=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2023\/04\/7.png\" alt=\"Mr Low Chin Ann\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" style=\"--smush-placeholder-width: 500px; --smush-placeholder-aspect-ratio: 500\/500;\"><\/div>\n<div class=\"go-author-byline-content\">\n<div class=\"go-author-byline-label\">\u89e3\u91ca\u8005<\/div>\n<h3 class=\"go-author-byline-name\">\u5218\u5c55\u5b89\u5148\u751f<\/h3>\n<p class=\"go-author-byline-role\"><strong>FCCA \u00b7 CA(M) \u00b7 \u7279\u8bb8\u4f1a\u8ba1\u5e08<\/strong> \u00b7 CA Low &amp; Co \u8d1f\u8d23\u4eba \u00b7 Genesis Origo \u521b\u59cb\u4eba<\/p>\n<\/div>\n<p><a href=\"https:\/\/www.genesisorigo.com\/zh\/low-chin-ann\/\" class=\"go-author-byline-link\">\u8ba4\u8bc6\u4e00\u4e0b\u6d1b\u5148\u751f<svg viewbox=\"0 0 24 24\" style=\"width:11px;height:11px;fill:none;stroke:currentColor;stroke-width:2\"><path d=\"M5 12h14\"\/><path d=\"m12 5 7 7-7 7\"\/><\/svg><\/a><\/div>\n<div class=\"go-pr-meta\">\n<div class=\"go-pr-meta-inner\">\n<div class=\"go-pr-meta-info\">\n<div class=\"go-pr-meta-tag\">\u5b98\u65b9\u4f26\u7406\u5ba1\u67e5\u59d4\u5458\u4f1a\u53c2\u8003<\/div>\n<h2 class=\"go-pr-meta-title\">\u516c\u5171\u88c1\u51b3\u7b2c. <em>8\/2025<\/em> \u00b7 \u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u516c\u53f8<\/h2>\n<p class=\"go-pr-meta-sub\">\u7531\u7a0e\u52a1\u603b\u5c40\u5c40\u957f\u6839\u636e 1967 \u5e74\u6240\u5f97\u7a0e\u6cd5\u7b2c 138A \u6761\u53d1\u5e03\u2014\u2014\u89c4\u5b9a\u4e86 MSMC\uff08\u5305\u62ec LLP\uff09\u7684\u8d44\u683c\u6807\u51c6\u548c\u6240\u6709\u7279\u6b8a\u7a0e\u6536\u5f85\u9047\u3002.<\/p>\n<div class=\"go-pr-meta-details\"><span><strong>\u5df2\u53d1\u5e03<\/strong> 2025\u5e7412\u670822\u65e5<\/span><span><strong>\u7248<\/strong> \u7b2c\u4e00\u7684<\/span><span><strong>\u9875<\/strong> 26<\/span><\/div>\n<\/div>\n<p><a href=\"https:\/\/www.hasil.gov.my\/media\/fo1ptejq\/pr-8-2025-tax-treatment-for-micro-small-and-medium-companies.pdf\" target=\"_blank\" rel=\"noopener\" class=\"go-pr-meta-btn\"><\/p>\n<div class=\"go-pr-meta-btn-icon\"><svg viewbox=\"0 0 24 24\" style=\"width:12px;height:12px;fill:none;stroke:#fff;stroke-width:2\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"7 10 12 15 17 10\"\/><line x1=\"12\" y1=\"15\" x2=\"12\" y2=\"3\"\/><\/svg><\/div>\n<p>\u4e0b\u8f7d\u5b8c\u6574\u65b0\u95fb\u7a3f\uff08PDF\uff09<\/a><\/div>\n<\/div>\n<div class=\"go-pr-nav\">\n<div class=\"go-pr-nav-label\">\u8df3\u8f6c\u81f3\u6982\u5ff5<\/div>\n<div class=\"go-pr-nav-links\"><a href=\"#concept-1\" class=\"go-pr-nav-link\"><span class=\"go-pr-nav-link-num\">01<\/span><span>\u4e2d\u5c0f\u5fae\u4f01\u4e1a\u4e0e\u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u4f01\u4e1a\u2014\u2014\u4e24\u79cd\u5b9a\u4e49<\/span><\/a><a href=\"#concept-2\" class=\"go-pr-nav-link\"><span class=\"go-pr-nav-link-num\">02<\/span><span>\u56db\u9879\u8d44\u683c\u6761\u4ef6<\/span><\/a><a href=\"#concept-3\" class=\"go-pr-nav-link\"><span class=\"go-pr-nav-link-num\">03<\/span><span>\u8425\u4e1a\u603b\u6536\u5165\u9677\u9631<\/span><\/a><a href=\"#concept-4\" class=\"go-pr-nav-link\"><span class=\"go-pr-nav-link-num\">04<\/span><span>50% \u80a1\u6743\u94fe<\/span><\/a><a href=\"#concept-5\" class=\"go-pr-nav-link\"><span class=\"go-pr-nav-link-num\">05<\/span><span>20% \u5916\u8d44\u6301\u80a1\u4e0a\u9650<\/span><\/a><a href=\"#concept-6\" class=\"go-pr-nav-link\"><span class=\"go-pr-nav-link-num\">06<\/span><span>\u4ef7\u683c\u53ca\u7279\u6b8a\u5f85\u9047<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section go-section-alt\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u6982\u5ff501<\/p>\n<h2 class=\"go-section-title\" id=\"concept-1\">\u4e2d\u5c0f\u5fae\u4f01\u4e1a\u4e0e\u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u4f01\u4e1a\u2014\u2014\u4e24\u79cd\u4e0d\u540c\u7684\u5b9a\u4e49<\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">\u9a6c\u6765\u897f\u4e9a\u4e2d\u5c0f\u4f01\u4e1a\u673a\u6784\uff08SME Corp. Malaysia\uff09\u8d1f\u8d23\u5224\u5b9a\u60a8\u662f\u5426\u5c5e\u4e8e\u4e2d\u5c0f\u5fae\u4f01\u4e1a\uff08MSME\uff09\u3002\u6240\u5f97\u7a0e\u6cd5\u51b3\u5b9a\u60a8\u662f\u5426\u80fd\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u3002\u8fd9\u4e24\u9879\u5224\u5b9a\u6807\u51c6\u5e76\u4e0d\u76f8\u540c\u3002.<\/p>\n<\/div>\n<div class=\"go-concept-card\">\n<div class=\"go-concept-card-head\">\n<div class=\"go-concept-card-num\">01<\/div>\n<div class=\"go-concept-card-head-text\">\n<div class=\"go-concept-card-tag\">\u5b9a\u4e49<\/div>\n<h3 class=\"go-concept-card-title\">ITA \u5df2 <em>\u4e0d<\/em> \u4e2d\u5c0f\u5fae\u4f01\u4e1a\u5b9a\u4e49<\/h3>\n<div class=\"go-concept-card-ref\">PR 8\/2025 \u00b7 \u7b2c 4 \u548c 5 \u6bb5<\/div>\n<\/div>\n<\/div>\n<div class=\"go-concept-card-body\">\n<p>\u9a6c\u6765\u897f\u4e9a\u4e2d\u5c0f\u4f01\u4e1a\u673a\u6784\uff08SME Corp. Malaysia\uff09\u5c06\u4f01\u4e1a\u5206\u4e3a\u5fae\u578b\u4f01\u4e1a\u3001\u5c0f\u578b\u4f01\u4e1a\u6216\u4e2d\u578b\u4f01\u4e1a\u3002 <strong>\u5e74\u9500\u552e\u989d\u6216\u5168\u804c\u5458\u5de5\u4eba\u6570<\/strong> \u4f8b\u5982\uff0c\u670d\u52a1\u578b\u4f01\u4e1a\u7684\u9500\u552e\u989d\u572830\u4e07\u4ee4\u5409\u81f3300\u4e07\u4ee4\u5409\u4ee5\u4e0b\uff0c\u6216\u5458\u5de5\u4eba\u6570\u57285\u81f330\u4eba\u4ee5\u4e0b\uff0c\u5747\u5c5e\u4e8e\u201c\u5c0f\u578b\u4f01\u4e1a\u201d\u3002\u8fd9\u4e00\u5206\u7c7b\u5bf9\u83b7\u5f97\u8d44\u52a9\u548c\u53d1\u5c55\u8ba1\u5212\u81f3\u5173\u91cd\u8981\u3002.<\/p>\n<p>1967 \u5e74\u6240\u5f97\u7a0e\u6cd5\u91c7\u53d6\u4e86\u5b8c\u5168\u4e0d\u540c\u7684\u505a\u6cd5\u3002\u5b83\u6839\u672c\u6ca1\u6709\u5bf9\u201c\u4e2d\u5c0f\u5fae\u4f01\u4e1a\u201d\u8fdb\u884c\u5b9a\u4e49\u3002\u76f8\u53cd\uff0c\u5b83\u8d4b\u4e88\u4e86\u2026\u2026 <strong>\u5fae\u578b\u8ba1\u7b97\u673a\u4eab\u6709\u7279\u6b8a\u7a0e\u6536\u5f85\u9047<\/strong> \u2014 \u5728\u9a6c\u6765\u897f\u4e9a\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8\u548c\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\uff0c\u4e14\u901a\u8fc7\u4e86\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u5c40 (ITA) \u5bf9\u8d44\u672c\u3001\u603b\u6536\u5165\u548c\u80a1\u6743\u7684\u6d4b\u8bd5\u3002.<\/p>\n<div class=\"go-scenario-grid\">\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u4e2d\u5c0f\u4f01\u4e1a\u516c\u53f8\u6d4b\u8bd5<\/div>\n<h4 class=\"go-scenario-title\">\u8425\u4e1a\u989d\u6216\u5458\u5de5\u4eba\u6570<\/h4>\n<p class=\"go-scenario-body\">\u6309\u884c\u4e1a\u5212\u5206\uff0c\u5e74\u9500\u552e\u989d\u4e0a\u9650\u4e3a5000\u4e07\u4ee4\u5409\uff08\u5236\u9020\u4e1a\uff09\/2000\u4e07\u4ee4\u5409\uff08\u670d\u52a1\u4e1a\uff09\uff0c\u6216\u5458\u5de5\u4eba\u6570\u4e0a\u9650\u4e3a200\u4eba\/75\u4eba\u3002\u5fc5\u987b\u5728\u9a6c\u6765\u897f\u4e9a\u516c\u53f8\u59d4\u5458\u4f1a\uff08SSM\uff09\u6ce8\u518c\uff0c\u4e14\u975e\u9a6c\u6765\u897f\u4e9a\u8bc1\u5238\u4ea4\u6613\u6240\u4e3b\u677f\u4e0a\u5e02\u516c\u53f8\u6216\u8de8\u56fd\u516c\u53f8\/\u5b98\u8054\u516c\u53f8\u5b50\u516c\u53f8\u3002.<\/p>\n<div class=\"go-scenario-outcome\"><strong>\u51b3\u5b9a\uff1a<\/strong> \u4e2d\u5c0f\u5fae\u4f01\u4e1a\u8d44\u683c\u53ef\u4eab\u53d7\u8d44\u52a9\u548c\u9879\u76ee\u4f18\u60e0<\/div>\n<\/div>\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u6240\u5f97\u7a0e\u6cd5\u6d4b\u8bd5<\/div>\n<h4 class=\"go-scenario-title\">\u8d44\u672c\u3001\u6536\u5165\u548c\u80a1\u6743<\/h4>\n<p class=\"go-scenario-body\">\u5b9e\u6536\u666e\u901a\u80a1\u80a1\u672c\u2264250\u4e07\u4ee4\u5409\uff0c\u8425\u4e1a\u603b\u6536\u5165\u22645000\u4e07\u4ee4\u5409\uff0c\u4e14\u65e0\u4e0d\u5408\u683c\u7684\u6301\u80a1\u5173\u7cfb\u2014\u2014\u4ee5\u6bcf\u4e2a\u8bc4\u7a0e\u5e74\u5ea6\u57fa\u51c6\u671f\u5f00\u59cb\u65f6\u7684\u4e1a\u7ee9\u4e3a\u51c6\u3002.<\/p>\n<div class=\"go-scenario-outcome\"><strong>\u51b3\u5b9a\uff1a<\/strong> MSMC\u8eab\u4efd\u53ef\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0<\/div>\n<\/div>\n<\/div>\n<div class=\"go-insight\">\n<div class=\"go-insight-icon\"><svg viewbox=\"0 0 24 24\" style=\"width:18px;height:18px;fill:none;stroke:#fff;stroke-width:2\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"12\" y1=\"8\" x2=\"12\" y2=\"12\"\/><line x1=\"12\" y1=\"16\" x2=\"12.01\" y2=\"16\"\/><\/svg><\/div>\n<div class=\"go-insight-content\">\n<div class=\"go-insight-tag\">\u4e3a\u4ec0\u4e48\u8fd9\u5f88\u91cd\u8981<\/div>\n<h5 class=\"go-insight-title\">\u4f5c\u4e3a\u4e2d\u5c0f\u5fae\u4f01\u4e1a\uff0c\u60a8\u65e0\u6743\u4eab\u53d7 15% \u7a0e\u7387\u3002<\/h5>\n<p class=\"go-insight-text\">\u4f01\u4e1a\u53ef\u4ee5\u83b7\u5f97\u4e2d\u5c0f\u5fae\u4f01\u4e1a\u8ba4\u8bc1\uff0c\u4ece\u800c\u83b7\u5f97\u8865\u52a9\u91d1\u3002 <strong>ITA\u6d4b\u8bd5\u5931\u8d25<\/strong> \u540c\u6837\uff0c\u4e00\u5bb6\u516c\u53f8\u53ef\u80fd\u672a\u80fd\u901a\u8fc7\u4e2d\u5c0f\u4f01\u4e1a\u5206\u7c7b\u6807\u51c6\uff0c\u4f46\u4ecd\u6709\u8d44\u683c\u6210\u4e3a\u4e2d\u5c0f\u5fae\u4f01\u4e1a\u3002\u52a1\u5fc5\u6bcf\u5e74\u5355\u72ec\u8bc4\u4f30\u5404\u9879\u7a0e\u52a1\u6d4b\u8bd5\u3002.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u89c2\u770b\u89c6\u9891<\/p>\n<h2 class=\"go-section-title\">\u6d1b\u5148\u751f\u7684\u5feb\u901f\u8bc4\u8bba <em>PR 8\/2025<\/em><\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:32px;margin-left:auto;margin-right:auto\">\u5feb\u901f\u4e86\u89e3 MSMC \u6807\u51c6\u3001\u793a\u4f8b 10\u300112 \u548c 15 \u4e2d\u7684\u80a1\u6743\u9677\u9631\u4ee5\u53ca\u7279\u6b8a\u7a0e\u6536\u5f85\u9047\u3002.<\/p>\n<\/div>\n<div class=\"go-video-section\">\n<div class=\"go-video-embed\"><iframe data-src=\"https:\/\/www.youtube.com\/embed\/V5Pw1qOZpEA?si=POqJY4AwLHQAEWvV\" title=\"\u6240\u5f97\u7a0e\u516c\u5171\u88c1\u5b9a 8\/2025 \u2014 \u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u4f01\u4e1a\u7684\u7a0e\u52a1\u5904\u7406\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" data-load-mode=\"0\"><\/iframe><\/div>\n<p class=\"go-video-caption\">\u7531\u5218\u632f\u5b89\u5148\u751f\u4e3b\u8bb2 \u00b7 \u5feb\u901f\u56de\u987e PR 8\/2025 MSMC \u6807\u51c6\u53ca\u7279\u6b8a\u7a0e\u52a1\u5f85\u9047<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section go-section-alt\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u6982\u5ff502<\/p>\n<h2 class=\"go-section-title\" id=\"concept-2\">\u56db\u9879\u8d44\u683c\u6761\u4ef6<\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">\u8fd9\u56db\u9879\u6761\u4ef6\u90fd\u5fc5\u987b\u6ee1\u8db3\u2014\u2014\u800c\u4e14\u5728\u6bcf\u4e2a\u8bc4\u4f30\u5e74\u5ea6\u7684\u57fa\u51c6\u671f\u5f00\u59cb\u65f6\uff0c\u90fd\u4f1a\u91cd\u65b0\u8fdb\u884c\u6d4b\u8bd5\u3002.<\/p>\n<\/div>\n<div class=\"go-concept-card\">\n<div class=\"go-concept-card-head\">\n<div class=\"go-concept-card-num\">02<\/div>\n<div class=\"go-concept-card-head-text\">\n<div class=\"go-concept-card-tag\">\u5408\u683c<\/div>\n<h3 class=\"go-concept-card-title\">\u56db\u9879\u6d4b\u8bd5\uff0c, <em>\u6bcf\u5e74<\/em><\/h3>\n<div class=\"go-concept-card-ref\">PR 8\/2025 \u00b7 \u7b2c 5.3 \u6bb5<\/div>\n<\/div>\n<\/div>\n<div class=\"go-concept-card-body\">\n<div class=\"go-scenario-grid\">\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u6761\u4ef6 1<\/div>\n<h4 class=\"go-scenario-title\">\u5728\u9a6c\u6765\u897f\u4e9a\u5c45\u4f4f\u548c\u6ce8\u518c<\/h4>\n<p class=\"go-scenario-body\">\u516c\u53f8\u5fc5\u987b\u662f\u9a6c\u6765\u897f\u4e9a\u5c45\u6c11\u5e76\u5728\u9a6c\u6765\u897f\u4e9a\u6ce8\u518c\u6210\u7acb\u7684\uff1b\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\u5fc5\u987b\u662f\u9a6c\u6765\u897f\u4e9a\u5c45\u6c11\u5e76\u6839\u636e 2012 \u5e74\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\u6cd5\u6ce8\u518c\u6210\u7acb\u7684\u3002.<\/p>\n<\/div>\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u6761\u4ef6 2<\/div>\n<h4 class=\"go-scenario-title\">\u8d44\u672c\u2264250\u4e07\u4ee4\u5409<\/h4>\n<p class=\"go-scenario-body\">\u5b9e\u7f34\u666e\u901a\u80a1\u80a1\u672c\uff08\u516c\u53f8\uff09\u6216\u5b9e\u7f34\u8d44\u672c\u51fa\u8d44\uff08\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\uff09\u4e0d\u5f97\u8d85\u8fc7250\u4e07\u4ee4\u5409\u3002 <strong>\u5728\u57fa\u671f\u5f00\u59cb\u65f6<\/strong>. 300\u4e07\u4ee4\u5409\u7684\u8d44\u672c\u6295\u5165\u5b8c\u5168\u5931\u8d25\uff08\u793a\u4f8b2\uff09\u3002.<\/p>\n<\/div>\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u6761\u4ef6 3<\/div>\n<h4 class=\"go-scenario-title\">\u603b\u8425\u4e1a\u6536\u5165\u22645000\u4e07\u4ee4\u5409<\/h4>\n<p class=\"go-scenario-body\">\u57fa\u51c6\u671f\u5185\uff0c\u6765\u81ea\u4e00\u4e2a\u6216\u591a\u4e2a\u4e1a\u52a1\u6765\u6e90\u7684\u603b\u6536\u5165\u4e0d\u5f97\u8d85\u8fc7 5000 \u4e07\u4ee4\u5409\u2014\u2014\u8861\u91cf\u6807\u51c6 <strong>\u6263\u9664\u4efb\u4f55\u8d39\u7528\u4e4b\u524d<\/strong>.<\/p>\n<\/div>\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u6761\u4ef6 4<\/div>\n<h4 class=\"go-scenario-title\">\u6301\u80a1\u9650\u5236<\/h4>\n<p class=\"go-scenario-body\">\u4e0d\u5f97\u4e0e\u201c\u5173\u8054\u516c\u53f8\u201d\uff08\u8d44\u672c\u8d85\u8fc7250\u4e07\u4ee4\u5409\u7684\u516c\u53f8\uff09\u5b58\u5728\u5bfc\u81f4\u4e27\u5931\u8d44\u683c\u768450%\u4ee5\u4e0a\u5173\u8054\u2014\u2014\u5e76\u4e14\u81ea2024\u8bfe\u7a0e\u5e74\u5ea6\u8d77\uff0c\u5916\u8d44\u6301\u80a1\u6bd4\u4f8b\u4e0d\u5f97\u8d85\u8fc720%\u3002\u53c2\u89c1\u4e0b\u6587\u6982\u5ff504\u548c05\u3002.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u6982\u5ff503<\/p>\n<h2 class=\"go-section-title\" id=\"concept-3\">\u603b\u8425\u4e1a\u6536\u5165\u2014\u2014\u9677\u9631<\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">5000\u4e07\u4ee4\u5409\u7684\u6536\u5165\u6d4b\u8bd5\u4ec5\u5173\u6ce8\u6765\u81ea\u5546\u4e1a\u6765\u6e90\u7684\u6536\u5165\u3002\u8fd9\u77ed\u77ed\u4e00\u53e5\u8bdd\u5c31\u4ea7\u751f\u4e86\u4e00\u4e9b\u4e0e\u76f4\u89c9\u76f8\u6096\u7684\u7ed3\u679c\u3002.<\/p>\n<\/div>\n<div class=\"go-concept-card\">\n<div class=\"go-concept-card-head\">\n<div class=\"go-concept-card-num\">03<\/div>\n<div class=\"go-concept-card-head-text\">\n<div class=\"go-concept-card-tag\">\u5546\u4e1a\u8d44\u6e90<\/div>\n<h3 class=\"go-concept-card-title\">\u5546\u4e1a\u8d44\u6e90\u662f <em>\u4e00\u5207<\/em><\/h3>\n<div class=\"go-concept-card-ref\">PR 8\/2025 \u00b7 \u7b2c 5.3.2 \u6bb5 \u00b7 \u793a\u4f8b 3\u20139<\/div>\n<\/div>\n<\/div>\n<div class=\"go-concept-card-body\">\n<p>\u4e00\u5bb6\u62e5\u6709 <strong>\u4efb\u4f55\u5546\u4e1a\u6765\u6e90\u90fd\u4e0d\u53ef\u80fd\u662fMSMC\u3002<\/strong> \u2014\u2014\u5355\u9760\u88ab\u52a8\u6536\u5165\u5e76\u4e0d\u80fd\u6253\u5f00\u6210\u529f\u4e4b\u95e8\u3002\u7136\u800c\uff0c\u5373\u4f7f\u516c\u53f8\u4e8f\u635f\uff0c\u4ecd\u7136\u7b26\u5408\u6761\u4ef6\u3002\u516c\u5173\u7a3f\u5217\u4e3e\u4e86\u516d\u79cd\u60c5\u51b5\uff1a<\/p>\n<table class=\"go-worked-table\">\n<thead>\n<tr>\n<th>\u8bbe\u60f3<\/th>\n<th>\u63a5\u53d75000\u4e07\u4ee4\u5409\u6d4b\u8bd5\u7684\u6cbb\u7597<\/th>\n<th style=\"text-align:center\">MSMC\u8def\u5f84<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u63d0\u4f9b\u5305\u542b\u5168\u9762\u7ef4\u62a4\u548c\u652f\u6301\u670d\u52a1\u7684\u79df\u8d41\u670d\u52a1<\/strong><\/td>\n<td>\u6839\u636e\u7b2c 4(a) \u6b3e\uff0c\u8425\u4e1a\u6536\u5165\u6765\u6e90\u2014\u2014\u793a\u4f8b 3 \u4e2d\u7684 2400 \u4e07\u4ee4\u5409\u79df\u91d1\u8ba1\u5165\u8425\u4e1a\u603b\u6536\u5165\u3002.<\/td>\n<td style=\"text-align:center\"><span class=\"go-org-yes\">\u2713 \u6253\u5f00<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u88ab\u52a8\u79df\u91d1 + \u5b9a\u671f\u5b58\u6b3e\u4ec5\u5229\u606f<\/strong><\/td>\n<td>\u7b2c 4(d) \u548c 4(c) \u6bb5\u6536\u5165\u2014\u2014\u6ca1\u6709\u8425\u4e1a\u6765\u6e90\uff0c\u56e0\u6b64\u8be5\u516c\u53f8\u5b8c\u5168\u4e0d\u7b26\u5408\u6761\u4ef6\uff08\u793a\u4f8b 4\uff09\u3002.<\/td>\n<td style=\"text-align:center\"><span class=\"go-org-no\">\u2717 \u5df2\u5173\u95ed<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u4f01\u4e1a\u51fa\u73b0\u4e8f\u635f\uff0c\u6216\u8fd0\u8425\u6682\u65f6\u505c\u6b62\u3002<\/strong><\/td>\n<td>\u88ab\u89c6\u4e3a <strong>\u96f6<\/strong> \u603b\u8425\u4e1a\u6536\u5165\u2014\u2014\u4ecd\u5728 5000 \u4e07\u4ee4\u5409\u4ee5\u5185\uff08\u793a\u4f8b 5 \u548c 6\uff09\u3002.<\/td>\n<td style=\"text-align:center\"><span class=\"go-org-yes\">\u2713 \u6253\u5f00<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u6c47\u5f80\u9a6c\u6765\u897f\u4e9a\u7684\u6d77\u5916\u5546\u4e1a\u6536\u5165<\/strong><\/td>\n<td>\u5fc5\u987b\u5c06\u5176\u7eb3\u51655000\u4e07\u4ee4\u5409\u95e8\u69db\u7684\u8ba1\u7b97\u8303\u56f4\u3002.<\/td>\n<td style=\"text-align:center\"><span class=\"go-org-yes\">\u2713 \u5df2\u8ba1\u6570<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u6536\u5165\u5b8c\u5168\u514d\u7a0e\uff08\u4f8b\u5982\uff0c\u5148\u9a71\u8005\u8eab\u4efd\uff09<\/strong><\/td>\n<td>\u5373\u4f7f\u6709\u8c41\u514d\uff0c\u8425\u4e1a\u603b\u6536\u5165\u4ecd\u9700\u8ba1\u5165\u2014\u2014\u4f8b\u5982\uff0c\u793a\u4f8b 7 \u4e2d\u8ba1\u5165\u4e86 4900 \u4e07\u4ee4\u5409\u3002.<\/td>\n<td style=\"text-align:center\"><span class=\"go-org-yes\">\u2713 \u5df2\u8ba1\u6570<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u4e0a\u5e02\u6295\u8d44\u63a7\u80a1\u516c\u53f8\uff08\u7b2c60FA\u6761\uff09<\/strong><\/td>\n<td>\u80a1\u606f\u548c\u5229\u606f\u5728\u4e0a\u5e02\u671f\u95f4\u88ab\u89c6\u4e3a\u8425\u4e1a\u6536\u5165\uff1b\u9000\u5e02\u540e\uff0c\u4ece\u4e0b\u4e00\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u5f00\u59cb\uff0c\u8fd9\u79cd\u8ba4\u5b9a\u5c06\u505c\u6b62\uff08\u793a\u4f8b 8 \u548c 9\uff09\u3002.<\/td>\n<td style=\"text-align:center\"><span class=\"go-org-yes\">\u2713 \u5df2\u5217\u51fa<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"go-insight\">\n<div class=\"go-insight-icon\"><svg viewbox=\"0 0 24 24\" style=\"width:18px;height:18px;fill:none;stroke:#fff;stroke-width:2\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"12\" y1=\"8\" x2=\"12\" y2=\"12\"\/><line x1=\"12\" y1=\"16\" x2=\"12.01\" y2=\"16\"\/><\/svg><\/div>\n<div class=\"go-insight-content\">\n<div class=\"go-insight-tag\">\u4e3a\u4ec0\u4e48\u8fd9\u5f88\u91cd\u8981<\/div>\n<h5 class=\"go-insight-title\">\u623f\u5730\u4ea7\u6295\u8d44\u516c\u53f8\u662f\u5178\u578b\u7684\u53d7\u5bb3\u8005\u3002<\/h5>\n<p class=\"go-insight-text\">\u79df\u91d1\u6536\u5165\u662f\u5426\u6784\u6210\u4e1a\u52a1\u6765\u6e90\uff0c\u53d6\u51b3\u4e8e\u4f60\u662f\u5426\u63d0\u4f9b <strong>\u5168\u9762\u3001\u79ef\u6781\u7684\u7ef4\u62a4\u548c\u652f\u6301\u670d\u52a1<\/strong>. \u4ec5\u63d0\u4f9b\u4fdd\u5b89\u670d\u52a1\u7684\u623f\u4e1c\u6ca1\u6709\u8425\u4e1a\u6765\u6e90\uff0c\u4e5f\u6ca1\u6709MSMC\u8d44\u683c\uff0c\u65e0\u8bba\u516c\u53f8\u89c4\u6a21\u591a\u5c0f\u3002.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section go-section-alt\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u6982\u5ff504<\/p>\n<h2 class=\"go-section-title\" id=\"concept-4\">50% \u80a1\u6743\u94fe<\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">\u201c\u5173\u8054\u516c\u53f8\u201d\u662f\u6307\u5b9e\u6536\u666e\u901a\u80a1\u80a1\u672c\u8d85\u8fc7250\u4e07\u4ee4\u5409\u7684\u516c\u53f8\u3002\u5982\u679c\u4e0e\u6b64\u7c7b\u516c\u53f8\u5b58\u572850%\u6240\u6709\u6743\u5173\u7cfb\uff08\u65e0\u8bba\u662f\u5355\u5411\u6240\u6709\u6743\u8fd8\u662f\u901a\u8fc7\u5171\u540c\u6bcd\u516c\u53f8\uff09\uff0c\u5219\u4f1a\u5931\u53bbMSMC\u5730\u4f4d\u3002.<\/p>\n<\/div>\n<div class=\"go-concept-card\">\n<div class=\"go-concept-card-head\">\n<div class=\"go-concept-card-num\">04<\/div>\n<div class=\"go-concept-card-head-text\">\n<div class=\"go-concept-card-tag\">\u4f8b 10 \u00b7 \u8fde\u9501\u6548\u5e94<\/div>\n<h3 class=\"go-concept-card-title\">\u4e58 <em>\u5411\u4e0b\u94fe<\/em><\/h3>\n<div class=\"go-concept-card-ref\">PR 8\/2025 \u00b7 \u7b2c 5.3.3 \u6bb5 \u00b7 \u793a\u4f8b 10<\/div>\n<\/div>\n<\/div>\n<div class=\"go-concept-card-body\">\n<p>\u95f4\u63a5\u6240\u6709\u6743\u7684\u8ba1\u7b97\u65b9\u6cd5\u5982\u4e0b\uff1a <strong>\u5c06\u5404\u7ea7\u522b\u7684\u767e\u5206\u6bd4\u76f8\u4e58<\/strong>, \u8ffd\u6eaf\u5230\u6700\u7ec8\u63a7\u80a1\u516c\u53f8\u3002\u4f8b 10 \u5c55\u793a\u4e86\u4e00\u4e2a\u5927\u578b\u6bcd\u516c\u53f8\u5982\u4f55\u5f71\u54cd\u6574\u4e2a\u4ea7\u4e1a\u94fe\uff1a<\/p>\n<div class=\"go-org\">\n<div class=\"go-org-node go-org-node--parent\">\n<div class=\"go-org-node-name\">Alpha Bhd (AB) \u2014 \u76f8\u5173\u516c\u53f8<\/div>\n<div class=\"go-org-node-sub\">\u5b9e\u6536\u8d44\u672c\uff1a1000\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-org-link\"><span>70%<\/span><\/div>\n<div class=\"go-org-node\">\n<div class=\"go-org-node-name\">Bravo Sdn Bhd (BSB)<\/div>\n<div class=\"go-org-node-sub\">\u6ce8\u518c\u8d44\u672c200\u4e07\u4ee4\u5409 \u00b7 \u603b\u8425\u4e1a\u6536\u51653000\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-org-link\"><span>80%<\/span><\/div>\n<div class=\"go-org-node\">\n<div class=\"go-org-node-name\">Charlie Sdn Bhd (CSB)<\/div>\n<div class=\"go-org-node-sub\">\u6ce8\u518c\u8d44\u672c120\u4e07\u4ee4\u5409 \u00b7 \u603b\u8425\u4e1a\u6536\u51651500\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-org-verdicts\"><span class=\"go-org-verdict go-org-verdict--fail\">BSB \u2014 70% \u76f4\u8fde \u2192 \u975e MSMC<\/span><span class=\"go-org-verdict go-org-verdict--fail\">CSB \u2014 56% \u95f4\u63a5 (70% \u00d7 80%) \u2192 \u975e MSMC<\/span><\/div>\n<\/div>\n<p>Charlie Sdn Bhd \u81ea\u8eab\u7684\u8d22\u52a1\u6570\u636e\u770b\u8d77\u6765\u5b8c\u7f8e\u65e0\u7455\u2014\u2014120 \u4e07\u4ee4\u5409\u7684\u8d44\u672c\uff0c1500 \u4e07\u4ee4\u5409\u7684\u6536\u5165\u3002\u7136\u800c\uff0c\u5b83\u6700\u7ec8\u8fd8\u662f\u5931\u8d25\u4e86\uff0c\u56e0\u4e3a Alpha Bhd \u7684 <strong>56% \u7684\u6709\u6548\u95f4\u63a5\u6301\u80a1<\/strong> \u8d85\u8fc7 50% \u7cfb\u5217\u3002.<\/p>\n<\/div>\n<\/div>\n<div class=\"go-concept-card\" style=\"margin-top:28px\">\n<div class=\"go-concept-card-head\">\n<div class=\"go-concept-card-num\">04<\/div>\n<div class=\"go-concept-card-head-text\">\n<div class=\"go-concept-card-tag\">\u4f8b 12 \u00b7 \u7a00\u91ca\u6548\u5e94<\/div>\n<h3 class=\"go-concept-card-title\">\u94fe\u6761\u5728\u54ea\u91cc <em>\u7a00\u91ca<\/em><\/h3>\n<div class=\"go-concept-card-ref\">PR 8\/2025 \u00b7 \u7b2c 5.3.3 \u6bb5 \u00b7 \u793a\u4f8b 12<\/div>\n<\/div>\n<\/div>\n<div class=\"go-concept-card-body\">\n<p>\u540c\u6837\u7684\u4e58\u6cd5\u8fd0\u7b97\u662f\u53cc\u5411\u7684\u3002\u6bcf\u589e\u52a0\u4e00\u5c42\uff0c\u90fd\u4f1a\u4ea7\u751f\u4e0d\u540c\u7684\u7ed3\u679c\u3002 <strong>\u7a00\u91ca<\/strong> \u6bcd\u516c\u53f8\u7684\u5b9e\u9645\u6301\u80a1\u6bd4\u4f8b\u2014\u2014\u4e00\u65e6\u964d\u81f3 50% \u6216\u4ee5\u4e0b\uff0c\u8be5\u9650\u5236\u63aa\u65bd\u4fbf\u4e0d\u518d\u751f\u6548\uff1a<\/p>\n<div class=\"go-org\">\n<div class=\"go-org-node go-org-node--parent\">\n<div class=\"go-org-node-name\">\u9ad8\u5c14\u592b\u6709\u9650\u516c\u53f8\uff08GSB\uff09<\/div>\n<div class=\"go-org-node-sub\">\u5b9e\u6536\u8d44\u672c\uff1a3200\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-org-split\">\n<div class=\"go-org-col\">\n<div class=\"go-org-link\"><span>90%<\/span><\/div>\n<div class=\"go-org-node\">\n<div class=\"go-org-node-name\">Hotel Sdn Bhd (HSB) \u2014 \u76f8\u5173<\/div>\n<div class=\"go-org-node-sub\">\u8d44\u672c900\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<\/div>\n<div class=\"go-org-col\">\n<div class=\"go-org-link\"><span>60%<\/span><\/div>\n<div class=\"go-org-node\">\n<div class=\"go-org-node-name\">\u5370\u5ea6\u6709\u9650\u516c\u53f8\uff08ISB\uff09<\/div>\n<div class=\"go-org-node-sub\">\u8d44\u672c250\u4e07\u4ee4\u5409 \u00b7 \u6536\u51651200\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-org-link\"><span>80%<\/span><\/div>\n<div class=\"go-org-node\">\n<div class=\"go-org-node-name\">Juliett PLT (JPLT)<\/div>\n<div class=\"go-org-node-sub\">\u8d21\u732e210\u4e07\u4ee4\u5409 \u00b7 \u6536\u51653600\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-org-link\"><span>70%<\/span><\/div>\n<div class=\"go-org-node\">\n<div class=\"go-org-node-name\">Kilo Sdn Bhd (KSB)<\/div>\n<div class=\"go-org-node-sub\">\u8d44\u672c RM170 \u4e07 \u00b7 \u6536\u5165 RM2400 \u4e07<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"go-org-verdicts\"><span class=\"go-org-verdict go-org-verdict--fail\">ISB \u2014 60% \u76f4\u63a5 \u2192 \u975e MSMC<\/span><span class=\"go-org-verdict go-org-verdict--pass\">JPLT \u2014 48% \u95f4\u63a5 (60% \u00d7 80%) \u2192 MSMC<\/span><span class=\"go-org-verdict go-org-verdict--pass\">KSB \u2014 33.6% \u95f4\u63a5 (60% \u00d7 80% \u00d7 70%) \u2192 MSMC<\/span><\/div>\n<\/div>\n<div class=\"go-insight\">\n<div class=\"go-insight-icon\"><svg viewbox=\"0 0 24 24\" style=\"width:18px;height:18px;fill:none;stroke:#fff;stroke-width:2\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"12\" y1=\"8\" x2=\"12\" y2=\"12\"\/><line x1=\"12\" y1=\"16\" x2=\"12.01\" y2=\"16\"\/><\/svg><\/div>\n<div class=\"go-insight-content\">\n<div class=\"go-insight-tag\">\u4e3a\u4ec0\u4e48\u8fd9\u5f88\u91cd\u8981<\/div>\n<h5 class=\"go-insight-title\">\u6c38\u8fdc\u4e0d\u8981\u6b62\u6b65\u4e8e\u7fa4\u7ec4\u56fe\u8868\u7684\u7b2c\u4e00\u5c42\u3002<\/h5>\n<p class=\"go-insight-text\">\u5728\u4e00\u4e2a\u6848\u4f8b\u4e2d\uff0c\u4e00\u5bb6\u4e00\u7ea7\u5b50\u516c\u53f8\u5931\u8d25\u4e86\uff0c\u800c\u5b83\u4e24\u7ea7\u4ee5\u4e0b\u7684\u5b50\u516c\u53f8\u5374\u5408\u683c\u4e86\u3002. <strong>\u8ffd\u6eaf\u6bcf\u4e00\u767e\u5206\u6bd4\u5230\u6700\u7ec8\u63a7\u80a1\u516c\u53f8\u5e76\u4e58\u4ee5<\/strong> \u2014 \u51b3\u5b9a\u6bcf\u4e2a\u5b9e\u4f53\u662f\u5426\u5177\u6709 MSMC \u5730\u4f4d\u7684\uff0c\u4e0d\u662f\u8be5\u56e2\u4f53\u7684\u603b\u89c4\u6a21\uff0c\u800c\u662f\u8be5\u8ba1\u7b97\u7ed3\u679c\u3002.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u6982\u5ff505<\/p>\n<h2 class=\"go-section-title\" id=\"concept-5\">20% \u5916\u8d44\u6301\u80a1\u4e0a\u9650<\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">\u81ea 2024 \u8bfe\u7a0e\u5e74\u5ea6\u8d77\uff0c\u8d85\u8fc7 20% \u7684\u5916\u56fd\u6240\u6709\u6743\uff08\u76f4\u63a5\u6216\u95f4\u63a5\uff09\u5c06\u4f7f\u516c\u53f8\u6216\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\u5931\u53bb\u7279\u6b8a\u5f85\u9047\u7684\u8d44\u683c\u3002.<\/p>\n<\/div>\n<div class=\"go-concept-card\">\n<div class=\"go-concept-card-head\">\n<div class=\"go-concept-card-num\">05<\/div>\n<div class=\"go-concept-card-head-text\">\n<div class=\"go-concept-card-tag\">\u793a\u4f8b 15 \u548c 16 \u00b7 2024 \u5e74\u53ca\u4ee5\u540e<\/div>\n<h3 class=\"go-concept-card-title\">\u8868\u683c\u7ed3\u675f <em>\u6700\u7ec8\u6240\u6709\u6743<\/em><\/h3>\n<div class=\"go-concept-card-ref\">PR 8\/2025 \u00b7 \u7b2c 5.3.3(b) \u6bb5 \u00b7 \u793a\u4f8b 13\u201316<\/div>\n<\/div>\n<\/div>\n<div class=\"go-concept-card-body\">\n<p>\u5f53\u8d85\u8fc7 20% \u7684\u5df2\u7f34\u666e\u901a\u80a1\u80a1\u672c\u6216\u51fa\u8d44\u989d\u7531\u67d0\u4eba\u76f4\u63a5\u6216\u95f4\u63a5\u6301\u6709\u65f6\uff0c\u5373\u89e6\u53d1\u6301\u80a1\u4e0a\u9650\u3002 <strong>\u4e00\u5bb6\u5728\u9a6c\u6765\u897f\u4e9a\u5883\u5916\u6ce8\u518c\u6210\u7acb\u7684\u5916\u56fd\u516c\u53f8<\/strong> \u6216\u8005 <strong>\u975e\u9a6c\u6765\u897f\u4e9a\u516c\u6c11<\/strong>. \u4f8b 15 \u6b63\u597d\u8bf4\u660e\u4e86\u8be5\u6d4b\u8bd5\u7684\u5b57\u9762\u610f\u601d\uff1a<\/p>\n<div class=\"go-org\">\n<div class=\"go-org-node go-org-node--person\">\n<div class=\"go-org-node-name\">\u91cc\u624e\u5c14\u00b7\u54c8\u8fea\u548c\u6770\u5f17\u91cc\u00b7\u82cf<\/div>\n<div class=\"go-org-node-sub\">\u4e24\u4eba\u5747\u4e3a\u9a6c\u6765\u897f\u4e9a\u516c\u6c11\uff0c\u6bcf\u4eba50%<\/div>\n<\/div>\n<div class=\"go-org-link\"><span>100%<\/span><\/div>\n<div class=\"go-org-node go-org-node--foreign\">\n<div class=\"go-org-node-name\">MHZ\u79c1\u4eba\u6709\u9650\u516c\u53f8\uff08MPL\uff09<\/div>\n<div class=\"go-org-node-sub\">\u516c\u53f8\u6210\u7acb\u4e8e <strong>\u65b0\u52a0\u5761<\/strong> \u00b7\u5b9e\u6536\u8d44\u672c60\u4e07\u65b0\u52a0\u5761\u5143<\/div>\n<\/div>\n<div class=\"go-org-link\"><span>100%<\/span><\/div>\n<div class=\"go-org-node\">\n<div class=\"go-org-node-name\">FSB \u6709\u9650\u516c\u53f8 (FSB)<\/div>\n<div class=\"go-org-node-sub\">\u5728\u9a6c\u6765\u897f\u4e9a\u6ce8\u518c\u6210\u7acb \u00b7 \u6ce8\u518c\u8d44\u672c230\u4e07\u4ee4\u5409 \u00b7 \u6536\u51653300\u4e07\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-org-verdicts\"><span class=\"go-org-verdict go-org-verdict--fail\">\u4f8b 15 \u2014 100% \u5916\u8d44\u63a7\u80a1 \u2192 FSB \u4e0d\u662f MSMC<\/span><span class=\"go-org-verdict go-org-verdict--pass\">\u4f8b 16 \u2014 MPL \u4ec5\u6301\u6709 20% \u2192 FSB \u4e3a MSMC<\/span><\/div>\n<\/div>\n<p>FSB\u7684\u6700\u7ec8\u6240\u6709\u8005\u662f <strong>\u4e24\u4eba\u5747\u4e3a\u9a6c\u6765\u897f\u4e9a\u516c\u6c11<\/strong> \u4f46\u8be5\u89c4\u5219\u8003\u5bdf\u7684\u662f\u76f4\u63a5\u80a1\u4e1c\u7684\u6ce8\u518c\u5730\uff0c\u800cMHZ Pte Ltd\u662f\u4e00\u5bb6\u65b0\u52a0\u5761\u516c\u53f8\u3002\u56e0\u6b64\uff0c100%\u7684\u6301\u80a1\u6bd4\u4f8b\u4e0d\u7b26\u5408\u8981\u6c42\uff1b\u5982\u679c\u5c06\u6301\u80a1\u6bd4\u4f8b\u7f29\u51cf\u81f320%\uff08\u4f8b16\uff09\uff0c\u5219FSB\u7b26\u5408\u8981\u6c42\uff0c\u56e0\u4e3a\u6309\u7167\u9a6c\u6765\u897f\u4e9a\u56fd\u5bb6\u94f6\u884c\u7684\u6c47\u7387\uff0cMPL\u7684\u81ea\u6709\u8d44\u672c\u4e5f\u4fdd\u6301\u5728250\u4e07\u4ee4\u5409\u4ee5\u5185\u3002.<\/p>\n<div class=\"go-insight\">\n<div class=\"go-insight-icon\"><svg viewbox=\"0 0 24 24\" style=\"width:18px;height:18px;fill:none;stroke:#fff;stroke-width:2\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><line x1=\"12\" y1=\"8\" x2=\"12\" y2=\"12\"\/><line x1=\"12\" y1=\"16\" x2=\"12.01\" y2=\"16\"\/><\/svg><\/div>\n<div class=\"go-insight-content\">\n<div class=\"go-insight-tag\">\u4e3a\u4ec0\u4e48\u8fd9\u5f88\u91cd\u8981<\/div>\n<h5 class=\"go-insight-title\">\u9a6c\u6765\u897f\u4e9a\u4eba\u901a\u8fc7\u79bb\u5cb8\u6295\u8d44\u5de5\u5177\u8fdb\u884c\u6295\u8d44\u5c06\u5931\u53bb\u6536\u76ca\u3002<\/h5>\n<p class=\"go-insight-text\">\u73b0\u5728\uff0c\u5982\u679c\u60a8\u901a\u8fc7\u5728\u65b0\u52a0\u5761\u6216\u7eb3\u95fd\u6ce8\u518c\u6210\u7acb\u7684\u516c\u53f8\u6301\u6709\u9a6c\u6765\u897f\u4e9a\u79c1\u4eba\u6709\u9650\u516c\u53f8\uff08Sdn Bhd\uff09\u80a1\u4efd\uff0c\u5219\u9700\u6309\u4e2d\u5c0f\u4f01\u4e1a\u7a0e\u7387\u7f34\u8d39\u2014\u2014 <strong>\u65e0\u8bba\u4f60\u7684\u56fd\u7c4d<\/strong>. \u56e0\u533a\u57df\u539f\u56e0\u8fdb\u884c\u91cd\u7ec4\u7684\u96c6\u56e2\u5e94\u4ece 2024 \u8bfe\u7a0e\u5e74\u5ea6\u8d77\u91cd\u65b0\u5ba1\u67e5\u5176\u9a6c\u6765\u897f\u4e9a\u5b50\u516c\u53f8\u7684\u8d44\u683c\u3002.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section go-section-alt\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u6982\u5ff506<\/p>\n<h2 class=\"go-section-title\" id=\"concept-6\">\u5956\u9879\u2014\u2014\u4ef7\u683c\u53ca\u7279\u6b8a\u5f85\u9047<\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">\u4e3a\u4ec0\u4e48\u7b26\u5408\u8d44\u683c\u5f88\u91cd\u8981\uff1a\u4ece 2023 \u8bfe\u7a0e\u5e74\u5ea6\u8d77\uff0cMSMC \u7684\u9996\u7b14 600,000 \u4ee4\u5409\u5e94\u7a0e\u6536\u5165\u7684\u7a0e\u7387\u8fdc\u4f4e\u4e8e\u6807\u51c6\u7684 24%\u3002.<\/p>\n<\/div>\n<div class=\"go-concept-card\">\n<div class=\"go-concept-card-head\">\n<div class=\"go-concept-card-num\">06<\/div>\n<div class=\"go-concept-card-head-text\">\n<div class=\"go-concept-card-tag\">\u9644\u88681 ITA<\/div>\n<h3 class=\"go-concept-card-title\">\u4f18\u60e0\u5229\u7387 <em>YA 2023<\/em><\/h3>\n<div class=\"go-concept-card-ref\">PR 8\/2025 \u00b7 \u7b2c 6.2 \u6bb5 \u00b7 \u8868 5<\/div>\n<\/div>\n<\/div>\n<div class=\"go-concept-card-body\">\n<div class=\"go-rate-cards\">\n<div class=\"go-rate-card\">\n<div class=\"go-rate-card-pct\">15%<\/div>\n<div class=\"go-rate-card-label\">\u9996\u7b1415\u4e07\u4ee4\u5409\u5e94\u7a0e\u6536\u5165<\/div>\n<\/div>\n<div class=\"go-rate-card\">\n<div class=\"go-rate-card-pct\">17%<\/div>\n<div class=\"go-rate-card-label\">150,001\u4ee4\u5409 \u2013 600,000\u4ee4\u5409<\/div>\n<\/div>\n<div class=\"go-rate-card go-rate-card--dark\">\n<div class=\"go-rate-card-pct\">24%<\/div>\n<div class=\"go-rate-card-label\">\u8d85\u8fc7 60 \u4e07\u4ee4\u5409\u2014\u2014\u6807\u51c6\u7a0e\u7387<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-top:22px\"><strong>\u5bf9\u6bd4\u793a\u4f8b\uff08\u4f8b 18\uff09\uff1a<\/strong> \u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\uff0c\u5982\u679c\u5e94\u7a0e\u6536\u5165\u4e3a 420,000 \u4ee4\u5409\uff0c\u5219\u9700\u7f34\u7eb3 22,500 \u4ee4\u5409 + 45,900 \u4ee4\u5409 = <strong>68,400\u4ee4\u5409<\/strong> \u2014 \u4e0e\u56fa\u5b9a\u7a0e\u7387 24% \u4e0b\u7684 100,800 \u4ee4\u5409\u76f8\u6bd4\uff0c\u4e00\u5e74\u53ef\u8282\u7701 32,400 \u4ee4\u5409\uff0c\u8fd9\u8fd8\u4e0d\u5305\u62ec\u7b26\u5408\u6761\u4ef6\u7684\u65b0\u516c\u53f8\u548c\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a (LLP) \u5728\u6bcf\u4e2a\u8bfe\u7a0e\u5e74\u5ea6 (\u524d\u4e09\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\uff1b\u8fd0\u8425\u5f00\u59cb\u65f6\u95f4\u4e3a 2020 \u5e74 7 \u6708 1 \u65e5\u81f3 2022 \u5e74 12 \u6708 31 \u65e5\uff1b\u672a\u5438\u6536\u7684\u56de\u6263\u5c06\u88ab\u6ca1\u6536) \u7684\u7b2c 6D \u6761\u6b3e\u56de\u6263\u3002.<\/p>\n<p>\u9664\u4e86\u8d39\u7387\u4e4b\u5916\uff0cMSMC \u76f8\u5173\u6807\u51c6\u8fd8\u89e3\u9501\u4e86\u53e6\u5916\u56db\u79cd\u6cbb\u7597\u65b9\u6848\uff1a<\/p>\n<div class=\"go-scenario-grid\">\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u9644\u88683<\/div>\n<h4 class=\"go-scenario-title\">\u65e0\u9650\u5c0f\u989d\u8d44\u4ea7<\/h4>\n<p class=\"go-scenario-body\">100% \u7279\u522b\u6d25\u8d34\u9002\u7528\u4e8e\u5355\u4ef7\u4e3a 2,000 \u9a6c\u5e01\u6216\u4ee5\u4e0b\u7684\u8d44\u4ea7\uff0c <strong>\u65e0\u5e74\u5ea6\u4e0a\u9650<\/strong> \u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\u53ef\u4eab\u53d7\u6b64\u9879\u4f18\u60e0\uff08\u5176\u4ed6\u516c\u53f8\u6bcf\u4e2a\u8bfe\u7a0e\u5e74\u5ea6\u7684\u4f18\u60e0\u9650\u989d\u4e3a20,000\u4ee4\u5409\uff09\u3002\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\u3001\u5546\u4e1a\u4fe1\u6258\u548c\u8bc1\u5238\u5316\u7279\u6b8a\u76ee\u7684\u5b9e\u4f53\u4e0d\u5728\u6b64\u65e0\u9650\u989d\u4f18\u60e0\u8303\u56f4\u5185\u3002\u81ea2020\u8bfe\u7a0e\u5e74\u5ea6\u8d77\u751f\u6548\u3002.<\/p>\n<\/div>\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">PU(A) 163\/2019<\/div>\n<h4 class=\"go-scenario-title\">\u63d0\u9ad8\u51fa\u53e3\u9650\u989d<\/h4>\n<p class=\"go-scenario-body\">\u6cd5\u5b9a\u6536\u5165\u514d\u7a0e\u989d\u6700\u9ad8\u53ef\u8fbe <strong>70%<\/strong> \u5bf9\u4e8e\u5b9e\u73b0\u519c\u4ea7\u54c1\u6216\u5236\u6210\u54c1\u51fa\u53e3\u589e\u957f\u7684\u516c\u53f8\uff08\u975e\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\uff09\u2014\u20142016 \u8bfe\u7a0e\u5e74\u5ea6\u81f3 2020 \u8bfe\u7a0e\u5e74\u5ea6\u3002.<\/p>\n<\/div>\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">\u7b2c 107C(4A) \u6761<\/div>\n<h4 class=\"go-scenario-title\">\u65b0\u516c\u53f8\u53ef\u4eab\u53d7CP204\u8c41\u514d<\/h4>\n<p class=\"go-scenario-body\">\u65b0\u6210\u7acb\u4e14\u8d44\u672c\u9650\u989d\u5185\u7684\u5c45\u6c11\u516c\u53f8\u65e0\u9700\u63d0\u4ea4\u9884\u8ba1\u5e94\u7f34\u7a0e\u6b3e\u3002 <strong>\u524d\u4e24\u4e2aYA<\/strong>. \u4ec5\u9650\u516c\u53f8\u2014\u2014\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\u3001\u5546\u4e1a\u4fe1\u6258\u548c\u7279\u6b8a\u76ee\u7684\u5b9e\u4f53\u9664\u5916\uff08\u793a\u4f8b 19 \u548c 20\uff09\u3002.<\/p>\n<\/div>\n<div class=\"go-scenario\">\n<div class=\"go-scenario-tag\">PU(A) 193\/2025<\/div>\n<h4 class=\"go-scenario-title\">ESG\u652f\u51fa\u6263\u9664<\/h4>\n<p class=\"go-scenario-body\">\u81f3\u591a <strong>\u6bcf\u5c4a50,000\u4ee4\u5409<\/strong> 2024-2027\u8bfe\u7a0e\u5e74\u5ea6\uff0c\u6db5\u76d6\u5b9a\u5236\u7535\u5b50\u53d1\u7968\u8f6f\u4ef6\u548c\u5916\u90e8\u7535\u5b50\u53d1\u7968\u5b9e\u65bd\u670d\u52a1\u63d0\u4f9b\u5546\u7684\u54a8\u8be2\u8d39\u3002\u89c4\u5212\u9636\u6bb5\u8d39\u7528\u548cMyInvois\u95e8\u6237\u7f51\u7ad9\u8d39\u7528\u4e0d\u5305\u542b\u5728\u5185\u3002.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"go-section\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u9700\u8981\u5e2e\u52a9\uff1f<\/p>\n<h2 class=\"go-section-title\">\u4e2d\u5c0f\u4f01\u4e1a\u7a0e\u2014\u2014\u6765\u81ea\u4e13\u5bb6\u7684\u5efa\u8bae <em>\u7ec3\u4e60\u4e00\u4e0b<\/em><\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">Genesis Origo \u7684\u751f\u6001\u7cfb\u7edf\u72ec\u7279\u5730\u7ed3\u5408\u4e86\u7279\u8bb8\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240\u3001\u6559\u80b2\u548c\u4eba\u529b\u8d44\u6e90\u53d1\u5c55\u516c\u53f8\u8ba4\u53ef\u7684\u4f01\u4e1a\u57f9\u8bad\u2014\u2014\u6240\u6709\u8fd9\u4e9b\u90fd\u7531 Low Chin Ann \u5148\u751f\u9886\u5bfc\u3002.<\/p>\n<\/div>\n<div class=\"go-commercial-ctas\"><a href=\"https:\/\/www.genesisorigo.com\/zh\/professional-services-division\/\" class=\"go-commercial-cta\"><\/p>\n<div class=\"go-commercial-cta-icon\"><svg viewbox=\"0 0 24 24\" style=\"width:22px;height:22px;fill:none;stroke:#fff;stroke-width:2\"><path d=\"M3 9l9-7 9 7v11a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2z\"\/><polyline points=\"9 22 9 12 15 12 15 22\"\/><\/svg><\/div>\n<div class=\"go-commercial-cta-tag\">\u7279\u8bb8\u4f1a\u8ba1\u5e08<\/div>\n<h3 class=\"go-commercial-cta-title\">CA Low &amp; Co \u4e13\u4e1a\u670d\u52a1<\/h3>\n<p class=\"go-commercial-cta-desc\">\u60a8\u7684\u79c1\u4eba\u6709\u9650\u516c\u53f8\u662f\u5426\u771f\u7684\u7b26\u5408 15% \u7a0e\u7387\u7684\u8d44\u683c\uff1f <strong>\u9a6c\u6765\u897f\u4e9a\u4f1a\u8ba1\u5e08\u534f\u4f1a\u6ce8\u518c\u7684\u7279\u8bb8\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240<\/strong> \u5ba1\u67e5\u80a1\u6743\u7ed3\u6784\uff0c\u51c6\u5907\u7a0e\u52a1\u8ba1\u7b97\uff0c\u5e76\u7ba1\u7406\u9a6c\u6765\u897f\u4e9a\u5404\u5730\u4e2d\u5c0f\u4f01\u4e1a\u7684 CP204 \u5408\u89c4\u6027\u2014\u2014\u901a\u8fc7\u6211\u4eec\u4e0e uSafe \u7684\u5408\u4f5c\uff0c\u5b9e\u73b0\u533a\u57df\u8986\u76d6\u3002.<\/p>\n<p><span class=\"go-commercial-cta-link\">\u63a2\u7d22\u4e13\u4e1a\u670d\u52a1<svg viewbox=\"0 0 24 24\" style=\"width:11px;height:11px;fill:none;stroke:currentColor;stroke-width:2\"><path d=\"M5 12h14\"\/><path d=\"m12 5 7 7-7 7\"\/><\/svg><\/span><\/a><a href=\"https:\/\/www.genesisorigo.com\/zh\/hrdc-approved-courses\/\" class=\"go-commercial-cta\"><\/p>\n<div class=\"go-commercial-cta-icon\"><svg viewbox=\"0 0 24 24\" style=\"width:22px;height:22px;fill:none;stroke:#fff;stroke-width:2\"><path d=\"M17 21v-2a4 4 0 0 0-4-4H5a4 4 0 0 0-4 4v2\"\/><circle cx=\"9\" cy=\"7\" r=\"4\"\/><path d=\"M23 21v-2a4 4 0 0 0-3-3.87\"\/><path d=\"M16 3.13a4 4 0 0 1 0 7.75\"\/><\/svg><\/div>\n<div class=\"go-commercial-cta-tag\">\u4eba\u529b\u8d44\u6e90\u53d1\u5c55\u4e2d\u5fc3\u53ef\u62a5\u9500\u57f9\u8bad<\/div>\n<h3 class=\"go-commercial-cta-title\">\u4e3a\u60a8\u7684\u56e2\u961f\u63d0\u4f9b\u4f01\u4e1a\u7a0e\u52a1\u57f9\u8bad<\/h3>\n<p class=\"go-commercial-cta-desc\">\u5185\u90e8\u57f9\u8bad <strong>PR 8\/2025\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u7a0e\u52a1\u7b79\u5212\u3001\u7535\u5b50\u53d1\u7968\u548c\u7a0e\u6b3e\u8ba1\u7b97<\/strong> \u2014\u2014\u7531Low\u5148\u751f\u4ee5HRD Corp\u8ba4\u8bc1\u57f9\u8bad\u5e08\u7684\u8eab\u4efd\u6388\u8bfe\u3002\u53ef\u7533\u8bf7HRDC\u8865\u8d34\uff0c\u5e76\u53ef\u6839\u636e\u60a8\u8d22\u52a1\u56e2\u961f\u7684\u9700\u6c42\u8fdb\u884c\u5b9a\u5236\u3002.<\/p>\n<p><span class=\"go-commercial-cta-link\">\u63a2\u7d22\u4eba\u529b\u8d44\u6e90\u53d1\u5c55\u4e2d\u5fc3\u57f9\u8bad<svg viewbox=\"0 0 24 24\" style=\"width:11px;height:11px;fill:none;stroke:currentColor;stroke-width:2\"><path d=\"M5 12h14\"\/><path d=\"m12 5 7 7-7 7\"\/><\/svg><\/span><\/a><\/div>\n<\/div>\n<\/section>\n<section class=\"go-section go-section-alt\">\n<div class=\"go-section-inner\">\n<div class=\"go-center\">\n<p class=\"go-section-label\">\u4e86\u89e3\u66f4\u591a<\/p>\n<h2 class=\"go-section-title\">\u76f8\u5173\u94fe\u63a5\uff1aGenesis Origo<\/h2>\n<p class=\"go-section-sub\" style=\"margin-bottom:40px;margin-left:auto;margin-right:auto\">\u66f4\u591a\u4e0e\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u548c\u4e13\u4e1a\u4f1a\u8ba1\u76f8\u5173\u7684\u6587\u7ae0\u3001\u8d44\u6e90\u548c\u670d\u52a1\u3002.<\/p>\n<\/div>\n<div class=\"go-related-grid\"><a href=\"https:\/\/www.genesisorigo.com\/zh\/low-chin-ann\/\" class=\"go-related-card\"><\/p>\n<div class=\"go-related-card-icon\"><svg class=\"go-icon\" viewbox=\"0 0 24 24\" style=\"width:20px;height:20px\"><circle cx=\"12\" cy=\"8\" r=\"4\"\/><path d=\"M4 21a8 8 0 0 1 16 0\"\/><\/svg><\/div>\n<div class=\"go-related-card-content\">\n<div class=\"go-related-card-tag\">\u4e3b\u6301\u4eba<\/div>\n<h3 class=\"go-related-card-title\">\u5218\u94a6\u5b89\u5148\u751f\u7b80\u4ecb<\/h3>\n<\/div>\n<p><\/a><a href=\"https:\/\/www.genesisorigo.com\/zh\/e-invoice\/\" class=\"go-related-card\"><\/p>\n<div class=\"go-related-card-icon\"><svg class=\"go-icon\" viewbox=\"0 0 24 24\" style=\"width:20px;height:20px\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"16\" y1=\"13\" x2=\"8\" y2=\"13\"\/><\/svg><\/div>\n<div class=\"go-related-card-content\">\n<div class=\"go-related-card-tag\">\u9075\u5b88<\/div>\n<h3 class=\"go-related-card-title\">\u7535\u5b50\u53d1\u7968\u4fe1\u606f<\/h3>\n<\/div>\n<p><\/a><a href=\"https:\/\/www.genesisorigo.com\/zh\/acca-course\/\" class=\"go-related-card\"><\/p>\n<div class=\"go-related-card-icon\"><svg class=\"go-icon\" viewbox=\"0 0 24 24\" style=\"width:20px;height:20px\"><path d=\"M6 9H4.5a2.5 2.5 0 0 1 0-5H6\"\/><path d=\"M18 9h1.5a2.5 2.5 0 0 0 0-5H18\"\/><path d=\"M4 22h16\"\/><path d=\"M10 14.66V17c0 .55-.47.98-.97 1.21C7.85 18.75 7 20.24 7 22\"\/><path d=\"M14 14.66V17c0 .55.47.98.97 1.21C16.15 18.75 17 20.24 17 22\"\/><path d=\"M18 2H6v7a6 6 0 0 0 12 0V2z\"\/><\/svg><\/div>\n<div class=\"go-related-card-content\">\n<div class=\"go-related-card-tag\">ACCA\u7ea7\u522b\u7684\u7a0e\u52a1\u5b66\u4e60<\/div>\n<h3 class=\"go-related-card-title\">ACCA TX \u548c ATX \u8bfe\u7a0b<\/h3>\n<\/div>\n<p><\/a><a href=\"https:\/\/www.genesisorigo.com\/zh\/acca-professional-diploma-in-sustainability-prodipsust\/\" class=\"go-related-card\"><\/p>\n<div class=\"go-related-card-icon\"><svg class=\"go-icon\" viewbox=\"0 0 24 24\" style=\"width:20px;height:20px\"><polygon points=\"12 2 15.09 8.26 22 9.27 17 14.14 18.18 21.02 12 17.77 5.82 21.02 7 14.14 2 9.27 8.91 8.26\"\/><\/svg><\/div>\n<div class=\"go-related-card-content\">\n<div class=\"go-related-card-tag\">\u53ef\u6301\u7eed\u6027<\/div>\n<h3 class=\"go-related-card-title\">ACCA\u4e13\u4e1a\u6587\u51ed<\/h3>\n<\/div>\n<p><\/a><a href=\"https:\/\/www.genesisorigo.com\/zh\/go-blog-articles\/\" class=\"go-related-card\"><\/p>\n<div class=\"go-related-card-icon\"><svg class=\"go-icon\" viewbox=\"0 0 24 24\" style=\"width:20px;height:20px\"><path d=\"M14 2H6a2 2 0 0 0-2 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style=\"font-size:12.5px;color:var(--go-muted);line-height:1.7;margin:0\"><em>\u672c\u9875\u9762\u662f\u5bf9\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u7b2c8\/2025\u53f7\u516c\u5171\u88c1\u5b9a\uff08\u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u4f01\u4e1a\u7684\u7a0e\u52a1\u5904\u7406\uff09\u4e2d\u5173\u952e\u6982\u5ff5\u7684\u603b\u7ed3\uff0c\u4ec5\u4f9b\u6559\u80b2\u7528\u9014\u3002\u672c\u9875\u9762\u5185\u5bb9\u4e0d\u6784\u6210\u7a0e\u52a1\u3001\u6cd5\u5f8b\u6216\u4f1a\u8ba1\u5efa\u8bae\u3002\u5fae\u578b\u3001\u5c0f\u578b\u548c\u4e2d\u578b\u4f01\u4e1a\u7684\u8d44\u683c\u53d6\u51b3\u4e8e\u5177\u4f53\u60c5\u51b5\uff0c\u5e76\u5728\u6bcf\u4e2a\u8bc4\u4f30\u5e74\u5ea6\u8fdb\u884c\u8bc4\u4f30\u2014\u2014\u8bfb\u8005\u5728\u6839\u636e\u672c\u9875\u9762\u5185\u5bb9\u505a\u51fa\u4efb\u4f55\u51b3\u5b9a\u4e4b\u524d\uff0c\u5e94\u53c2\u8003\u5b8c\u6574\u7684\u5b98\u65b9\u516c\u5171\u88c1\u5b9a\u6587\u4ef6\uff0c\u5e76\u54a8\u8be2\u5408\u683c\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\uff0c\u4f8b\u5982CA 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\u4f18\u60e0\u653f\u7b56\u2026\u2026<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4187","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/pages\/4187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/comments?post=4187"}],"version-history":[{"count":0,"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/pages\/4187\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.genesisorigo.com\/zh\/wp-json\/wp\/v2\/media?parent=4187"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}