¡¾²ÆÕþ˰ÊÕ¡¿ÖضÁÕþ¸® Budget2021˰ÊÕ½áËãÒÔ¼°¶Ô˰ÊÕÊÕÈëµÄÒ»µã˼¿¼ÔÎÄ:
https://www.channelnewsasia.com/news/commentary/budget-2021-singapore-tax-income-business-gst-hike-beps-14217994
18 Feb 2021 06:03AM
Commentary: Budget 2021 and how Singapore¡¯s tax system is changing for the better
×÷ÕߵĹؼüµã×ܽáÈçÏÂ:
1) Drawdown $11 billion in Y2021 vs $ 42.7 billion in Y2020, equivalent to a few decades' worth of Budget surplus
2) No tax increase on corporate, individual income taxes or curbs on property purchases, except for petrol taxes, of which the impact is expected to be minimum
3) highlight in corporate tax. Few expect Corporate to increase, given that a worldwide trend of reducing in corporate income tax rate. YA2021 (FY2020) corporate tax collection at $ 13.7 billion, a dip compared to that of YA2020 (FY2019) at $16.7 billion. Reverse growth expected in YA2022 (FY2021) to be $ 18 billion, due to cessation of corporate income tax after seven successful year.
4) likewise for GST trend as compared to corporate income tax. Decrease in YA2021 (FY2020) at $9.9 billion, vs YA2020 (FY2019) at 11.2 billion). Projected YA2022 (FY2021) to be $ 11.3 billion.
5) hike in GST expected to be unavoidable. Despite of postpone the GST rate adjustment to happen in Y2022 to Y2025, government expect an increase in GST tax by introduction on i) low value goods via air and post; & ii) consumer imported services on non digital services including (educational training and fitness training) in Y2023.
6) personal income tax collection continue to be steady, hovering between $12 billion to $ 13 billion. Future attempts to increase the highest personal income tax rate to be 22% on ultra-high income earners.
7) Significant Infrastructure Government Loan Act to be debated in Parliament, as to allow Government to use long-term bonds to fund infrastructure projects.
ÒÔÉϼ¸µãµÄ˰ÊÕÔ¤²â£¬ÊÇÔÚÕþ¸®¼ÄÍûÎȽ¡¿ØÖÆÒßÇ飬ȫÇò³ÖÐøµÍÏ¢µÄ»·¾³Ï·¢ÉúµÄ£¬¿´µÃ³ö¶þÔÂʱÕþ¸®¶ÔδÀ´¾¼ÃµÄÕ¹ÍûÊÇÉóÉ÷Àֹ۵ġ£
ÏÖÔÚÎÊÌâÀ´ÁË:
Cons:
1)½ñÄê4Ô£¬5ÔµÄÓ¡¶È±äÖÖ²¡¶¾µÄѸËÙ·¢Õ¹£¬¶ÔÈ«ÇòÔì³É¾Þ´óÓ°Ïìδ±»Ô¤¼Æ¡£½ñÄêµÄGSTÊÕÈ룬»¹ÄÜ´ïµ½$11.3 billionÂð?
2)¿ç¹ú¹«Ë¾ÀûÓÃÈ«Çò˰ÊÕ©¶´½øÐбÜ˰Ôì³ÉÀûÈó×ªÒÆ£¬ÓпÉÄÜÕÐÖ´ó¹ú¶Ô¹ú¼Ê˰Êյĵ÷Õû¡£ÉÏÔ£¬G7ÍÆ³öÈ«Çò×îµÍ˰ÂÊ15%µÄ¹¹Ï룬¶ÔÐÂ¼ÓÆÂÓ°ÏìÓжà´ó?
3)ÐÂ¼ÓÆÂ˰ÊÕÊÕÈëÕ¼×ܲÆÕþÊÕÈëµÄ70%×óÓÒ£¬Èç¹û¶«Ç½ÉÙÁË£¬Î÷ǽÔÚÄÄ? Õþ¸®Í¶×ÊÊÕÒæµÈ£¬µÂíÎýÄÜ·ñÕÒ×¼»úÓö£¬¼ÌÐø±£³ÖÔ¤ÆÚÉõÖÁ³¬Ô½Ô¤ÆÚÔö³¤?
Pros:
4)±¾Äê·¿µØ²ú¼Û¸ñµÄÍÆ¸ßÒÔ¼°È¼ÓÍ˰ÂʵÄÔö¼Ó£¬ÄÜÃÖ²¹Ò»²¿·Ö©¶´? È»¶øÉÌÒµµØ²ú×ßÊÆ£¬ºÜ´ó³Ì¶ÈÊÜÒßÇéÓ°Ï죬ÒÔ¼°½ñÄ꽫Óиü¶àÆóÒµËõ¼õ°ì¹«Ãæ»ý£¬Òà»òÏ÷¼õסլ·¿²ú˰µÄ²¿·ÖÕýÃæÓ°Ïì¡£
5)½ñÄêÓÐÒßÃç×÷ΪǿÐļÁ¡£ÍùÄêµÄÆÚÍûÊÇÍêÈ«µÄδ֪Êý£¬½ñÄêµÄÆÚÍûÖÁÉÙÓÐÒßÃç´òµ×£¬µ«ÈËÃǵÄÐÅÐÄ»ØÀ´Á˶àÉÙ? ¿´×î½üµÄ¹ÉÊУ¬Óе㲻¿°ÈëÄ¿£¬±ÈÈçSingtel£¬Ò»´ìÔÙ´ì¡£»¹ÓÐ×î½üµÄºìɽ¾°µÄÒßÇ飬һƬºìÉ«£¬Ëƺõ»¹Ã»µ½µ×¡£drawdown $11 billion, Ö»ÓÐÈ¥ÄêµÄ1/4£¬¹»²»?
6) Õþ¸®Ëø¶¨Á˸ßнÊÕÈëÈËÊ¿£¬Ìá¸ß˰ÂÊ£¬GST rateµÄÌáÉý£¬Ò²½«ÔÚδÀ´¼¸Äê»Ø¹é£¬ÎªË°ÊÕµÄÎȶ¨ÐÔÔö¼Ó±£ÕÏ¡£Ë°ÊÕϵͳµÄµ÷Õû£¬²»»áÊÇÒ»Ò¹Ö®¼äµÄÊÂÇ飬Õþ¸®ËƺõÒѾ϶¨¾öÐÄÖÆ¡£¹«Ë¾Ë°ÒѾÃ÷È·Ö»Äܽµ²»»áÉý£¬ÄÇÏÂÒ»¸öµ°¸â»á»¨Âä˼Ò?
(ps, ÔÎĵĵÚ7µã£¬Ã»¿´Ã÷°×¶Ô˰ÊÕÊÕÈëµÄÓ°Ïì)
---
¸ÃÌûÈÙ»ñµ±ÈÕÊ®´óµÚ3£¬½±ÀøÂ¥Ö÷15·ÖÒÔ¼°22»ªÐ±ң¬Ê±¼ä£º2021-06-23 22:00:05¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 9:55, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]1Â¥
ÆäʵËùνµÄ×îµÍ˰ÂÊÖ»ÊǸöÕþÖαí̬¶øÒÑÆÂÏØ17ÍêÈ«¸ßÓÚ15°¡£¬ºÁÎÞÎÊÌâ
¼´Ê¹Èç´Ë»¹ÊÇ¿ÉÒÔÓи÷ÖÖschemeÀ´²¹Ìù¹«Ë¾£¬²»Ò»¶¨¿¿Ë°ÊÕ°¡
ÆÂÏØµÄ˰ÊÕÌåϵ£¬ÍêÈ«ÀûºÃ³õ´´¹«Ë¾£¬±ÈÌ쳯µÄ¼¸¼õ¼¸Ãâʵ»Ý¶àÁË
±ÈÈçstart loss ¿ÉÒÔµ½¿ªÊ¼Ó¯ÀûÁËÈ»ºóµÖ¿Û
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[ЦÌì (6-23 11:44, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]2Â¥
(ÒýÓà ЦÌì:ÆäʵËùνµÄ×îµÍ˰ÂÊÖ»ÊǸöÕþÖαí̬¶øÒÑÆÂÏØ17ÍêÈ«¸ßÓÚ15°¡£¬ºÁÎÞÎÊÌâ
¼´Ê¹Èç´Ë»¹ÊÇ¿ÉÒÔÓи÷ÖÖschemeÀ´²¹Ìù¹«Ë¾£¬²»Ò»¶¨¿¿Ë°ÊÕ°¡
ÆÂÏØµÄ˰...)µ«ÐÂ¼ÓÆÂÕþ¸®ÈÔÈ»µ£ÐÄ¿ç¹ú¹«Ë¾µÄÁ÷ʧÕâ»áÓ°Ïì¾ÍÒµºÍ¾¼Ã¡£
»¹ÓУ¬¾ßÌå˰Êչ涨ÐèÒª¿´¾ßÌåÌõÀý£¬ÀýÈçÐÂ¼ÓÆÂÓкܶàfree trade agreementsµÈ¡£ÐµĹú¼Ê˰Îñ¿ò¼Ü³öÀ´ºó£¬ÊÇ·ñÓ°ÏìÕâЩÒÔǰ×î»Ý¹ú´ýÓö£¬»¹ÊǸöδ֪Êý¡£Êµ¼ÊÉÏÊÇ£¬Ò»Ð©×ܲ¿»òÇøÓò×ܲ¿ÔÚÐÂ¼ÓÆÂµÄ³¬¼¶´ó¿ç¹ú¹«Ë¾µÄ˰ÂÊÔ¶Ô¶µÍÓÚ15%£¬¶ø²»½ö½öÊǿƼ¼¾ÞÍ·¹«Ë¾¡£
²»¹ý£¬ÐÂ¼ÓÆÂÕþ¸®µÄ»úÓö»¹ÊDZȽϴóµÄ£¬¼øÓÚÏã¸Û½«ÄÑÒÔÔÚ¶ÌʱÆÚ»Ö¸´ÒßÇéǰµÄ¾¼Ã¡£
¶øÇÒ£¬×î½üÎÀÉú²¿·¢ÑÔÈ˶ԿÆÐ˵ÄÏû¼«ÑÔÂÛ£¬ÊǶÔÖйúÕþÖÎ̬¶ÈµÄ»ØÓ¦£¬Ã»Ò»µãµ×Æø£¬´ó¸Å²»»áÕâô×ö¡£µ±È»£¬Ò²¸ø×Ô¼ºÖÖÏÂÁË·çÏÕ-_-
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 12:45, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]3Â¥
ÖеͶËÉú²ú£¬±¾À´¾Í²»¸ÃÔÚÐÂ¼ÓÆÂ×öҪô¸ß¶ËÉú²ú±ÈÈç¾§Ô²³§µÄ¸ß¼¶À¶Áì»òÕß·É»ú²¿¼þ×é×°µÈµÈ¡£
Ҫô¾ÍÊÇ´´ÐÂÑз¢µÈ¼¼Êõ¼ÛÖµ¸ßµÄ¸Úλ¡£
·Ç¼¼ÊõÁìÓò°³²»¶®£¬±ÈÈçʲô½ðÈÚ£¬ÖÙ²ÃÖ®ÀàµÄ¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[andy99 (6-23 12:49, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]4Â¥
(ÒýÓà andy99:ÖеͶËÉú²ú£¬±¾À´¾Í²»¸ÃÔÚÐÂ¼ÓÆÂ×öҪô¸ß¶ËÉú²ú±ÈÈç¾§Ô²³§µÄ¸ß¼¶À¶Áì»òÕß·É»ú²¿¼þ×é×°µÈµÈ¡£
Ҫô¾ÍÊÇ´´ÐÂÑз¢µÈ¼¼Êõ¼ÛÖµ¸ßµÄ¸Úλ¡£
·Ç¼¼...)ºÇºÇÄãС¿´ÁËÐÂ¼ÓÆÂÖÐÐ¡ÖÆÔìÒµµÄÊýÁ¿ºÍ¹æÄ£ÁË¡£
¶øÕâÊDZÈÏã¸ÛÇ¿µÄµØ·½~~
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 12:53, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]5Â¥
(ÒýÓà andy99:ÖеͶËÉú²ú£¬±¾À´¾Í²»¸ÃÔÚÐÂ¼ÓÆÂ×öҪô¸ß¶ËÉú²ú±ÈÈç¾§Ô²³§µÄ¸ß¼¶À¶Áì»òÕß·É»ú²¿¼þ×é×°µÈµÈ¡£
Ҫô¾ÍÊÇ´´ÐÂÑз¢µÈ¼¼Êõ¼ÛÖµ¸ßµÄ¸Úλ¡£
·Ç¼¼...)²»¹ý£¬×î¸ß¶Ë¿Æ¼¼Ò²Ã»¼û¶àÉÙÔÚÐÂ¼ÓÆÂפÔú~~È˹¤Ì«¹ó£¬¶øÇÒÊг¡Ì«Ð¡
Ï£ÍûÕþ¸®ÄܶàÒý½ø¿Æ¼¼¾ÞÍ·×ܲ¿ÔÚÐÂ¼ÓÆÂÉèÁ¢¹«Ë¾°É¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 12:55, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]6Â¥
(ÒýÓà »¨ÎÞȱÓëСÓã¶ù:ºÇºÇÄãС¿´ÁËÐÂ¼ÓÆÂÖÐÐ¡ÖÆÔìÒµµÄÊýÁ¿ºÍ¹æÄ£ÁË¡£
¶øÕâÊDZÈÏã¸ÛÇ¿µÄµØ·½~~)ûС¿´£¬Ôõô¸úÏã¸Û±È£¿ÐÂ¼ÓÆÂÒª¸úÒÔÉ«ÁбȰ¡¡£²»ÒªÖ»¿´È˼ҵÄÒßÃçÇé¿ö¡£¿Æ¼¼ÆóÒµ£¬ÎÒµÄÒâ˼ÊÇÖ»Òª»ùÓÚÊýѧ£¬ÎïÀí£¬»¯Ñ§£¬ÉúÎïµÈ¼¼Êõѧ¿ÆµÄ¶¼Ë㣬¶ø²»ÊÇÏÁÒåµÄ»¥ÁªÍøÆóÒµ¡£
Ö»ÓдóÁ¿ÓоºÕùÁ¦µÄʵÌå¼¼ÊõÆóÒµÀ´£¬±ÈÈç»ÔÈð£¬ÃÀ¶ØÁ¦µÈµÈÕâÑùµÄ¹«Ë¾£¬²ÅÄÜÔç¾ÍδÀ´´óÁ¿¸ßнPME¸Úλ¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[andy99 (6-23 12:59, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]7Â¥
(ÒýÓà andy99:ûС¿´£¬Ôõô¸úÏã¸Û±È£¿ÐÂ¼ÓÆÂÒª¸úÒÔÉ«ÁбȰ¡¡£²»ÒªÖ»¿´È˼ҵÄÒßÃçÇé¿ö¡£¿Æ¼¼ÆóÒµ£¬ÎÒµÄÒâ˼ÊÇÖ»Òª»ùÓÚÊýѧ£¬ÎïÀí£¬»¯Ñ§£¬ÉúÎïµÈ¼¼Êõѧ¿Æ...)ÎÒ¾õµÃÐÂ¼ÓÆÂÕùÈ¡½¨Á¢Ò»¸öÑÇÖÞ½ðÈÚÖÐÐĸüʵ¼ÊÒ»±ß£¬fall of Hong Kong
ÁíÒ»±ß£¬rise of manpower/land cost
¶àÉÙ¸ßм¼Êõ¹«Ë¾ÄÃÍêÕþ¸®¸øµÄGrand,¾ÍתսÖйúÊг¡È¥ÁË£¬ËûÃǷdz£profit driven£¬Ã»É¶"Á¼ÐÄ"¿ÉÑÔ£¬»¹´ø×ßһƬ¸ßн¼¼ÊõÈËÔ±¡£Õþ¸®Ò²ºÜÎÞÄΣ¬µ«»¹µÃ¼ÌÐøÌÖºÃËûÃÇ~~
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 13:05, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]8Â¥
(ÒýÓà »¨ÎÞȱÓëСÓã¶ù:ÎÒ¾õµÃÐÂ¼ÓÆÂÕùÈ¡½¨Á¢Ò»¸öÑÇÖÞ½ðÈÚÖÐÐĸüʵ¼ÊÒ»±ß£¬fall of Hong Kong
ÁíÒ»±ß£¬rise of manpower/land cost
¶àÉÙ¸ßм¼Êõ¹«Ë¾ÄÃÍêÕþ¸®¸...)ÅàÑø²»³ö´´ÐÂÍÁÈÀ£¬µ±È»Ö»ÄÜÊǼÌÐøÀûÓÃÏã¸ÛµÄÌØÊâÇé¿ö׳´ó±¾µØ½ðÈÚÒµÓÅÊÆÁËÐÂ¼ÓÆÂ½ðÈÚÒµÏà¶ÔÏã¸ÛµÄÓÅÊÆÀ©´óÊDZØÈ»£¬ÒòΪÖÐÃÀ¶Ô¿¹´óÇ÷ÊÆ»áÑÓÐøºÜ¾Ã¡£
±¾µØ»¥ÁªÍøÂ빤ÂëÅ©¿´ÆðÀ´»¹ÊDz»´íµÄ£¬²»ÖªµÀδÀ´ÊÇ·ñ¿É³ÖÐø¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[andy99 (6-23 13:08, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]9Â¥
±¾µØÖÐСʵÌåÏë׬ǮֻÓÐÒ»Ìõ·ÀûÓÃÄÏÑǹ¤È˵ÄÊ£Óà¼ÛÖµ ¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ] [Seabass (6-23 13:10, Long ago)] [ ´«Í³°æ | sForum ][µÇ¼ºó»Ø¸´]10Â¥
(ÒýÓà andy99:ÅàÑø²»³ö´´ÐÂÍÁÈÀ£¬µ±È»Ö»ÄÜÊǼÌÐøÀûÓÃÏã¸ÛµÄÌØÊâÇé¿ö׳´ó±¾µØ½ðÈÚÒµÓÅÊÆÁËÐÂ¼ÓÆÂ½ðÈÚÒµÏà¶ÔÏã¸ÛµÄÓÅÊÆÀ©´óÊDZØÈ»£¬ÒòΪÖÐÃÀ¶Ô¿¹´óÇ÷ÊÆ»á...)Êг¡Ð¡×î¶àÖ»ÄÜ×öÇøÓò×ܲ¿£¬ÏóÕ÷ÐÔµÄÄÇÖÖ¡£ÕâЩ²»»á¶Ô¹ú¼Ò˰ÊÕÓжà´ó´Ù½ø×÷Óã¬ÖÁÉÙ£¬ÐÂ¼ÓÆÂÔÚË«ÖØÕ÷˰·½Ã滹ÊǺÜÓѺõ쬏÷ÖÖ¹«Ë¾Ë°¶¼µÍµÃ²»ÄÜÔÙµÍÁË
Ô¸Òâ°ÑÖÆÔ첿ÃÅ»òÕß¼¼ÊõºËÐIJ¿ÃÅŲ¹ýÀ´µÄ£¬ÄÇÒ»¶¨ÊÇÕæ°®ÐÂ¼ÓÆÂÁË~~
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 13:13, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]11Â¥
(ÒýÓà »¨ÎÞȱÓëСÓã¶ù:Êг¡Ð¡×î¶àÖ»ÄÜ×öÇøÓò×ܲ¿£¬ÏóÕ÷ÐÔµÄÄÇÖÖ¡£ÕâЩ²»»á¶Ô¹ú¼Ò˰ÊÕÓжà´ó´Ù½ø×÷Óã¬ÖÁÉÙ£¬ÐÂ¼ÓÆÂÔÚË«ÖØÕ÷˰·½Ã滹ÊǺÜÓѺõ쬏÷ÖÖ¹«Ë¾Ë°¶¼µÍ...)´ÎºËÐIJ¿ÃŰɱÈÈçÅ·ÃÀ¹«Ë¾¼Éµ¬Öйú·Ö²¿Íµ¼¼Êõ£¬Í˶øÇóÆä´ÎÔÚÐÂ¼ÓÆÂ¸ã¡£
»òÕßÖÐ×ʱ³¾°ÆóҵΪÁ˽ø¾üº£Í⣬ÔÚÐÂ¼ÓÆÂ¸ãÒ»µãÑз¢£¬ÀàËÆ×Ö½ÚÕâÖÖ¡£
µ±È»×ÜÌ广ģ²»»áÌ«´ó£¬¸ù±¾»¹ÊÇûÓд´ÐÂÍÁÈÀ¡£
ÆäËûÅ·ÃÀ¼¼ÊõmncÃÇ£¬³ýÁËÈ«Çò×ܲ¿ÒÔÍ⣬ÔÚÃÀµÂ·¨Ó¢£¬ÓÐЩÖÐÓ¡µÈµØ¸ãÑз¢£¬Êdz£¹æ²Ù×÷¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[andy99 (6-23 13:17, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]12Â¥
(ÒýÓà andy99:´ÎºËÐIJ¿ÃŰɱÈÈçÅ·ÃÀ¹«Ë¾¼Éµ¬Öйú·Ö²¿Íµ¼¼Êõ£¬Í˶øÇóÆä´ÎÔÚÐÂ¼ÓÆÂ¸ã¡£
»òÕßÖÐ×ʱ³¾°ÆóҵΪÁ˽ø¾üº£Í⣬ÔÚÐÂ¼ÓÆÂ¸ãÒ»µãÑз¢£¬ÀàËÆ×Ö½ÚÕâÖ...)¶ÔÈç¹û˵ÐÂ¼ÓÆÂ»¹ÓÐһЩÄõóöÊÖµÄ×ÔÓм¼Êõ£¬¿ÉÄÜÊÇÁ¶Óͼ¼Êõ? Ò²²»¶®ÊÇ·ñÊÇ×ÔÓС£Àî¹âÒ«µ±Ä꽨Á¢µÄÔ£Àȵº£¬Òý½øÁËʯÓÍ»¯¹¤£¬µ½ÏÖÔÚ»¹ÊǺÜÖØÒª¡£
Ö»ÊÇ£¬²»ÄÜ×ÜÊdzÔÀϱ¾Ñ½£¬ÐÂ¼ÓÆÂÈç¹û²»×ß±¾ÍÁ´´Ð»òÕßÒý½ø´´ÐµĵÀ·£¬ºÜÈÝÒ×¾Í×ßµ½¾¡Í·ÁË~
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 13:36, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]13Â¥
(ÒýÓà Seabass:±¾µØÖÐСʵÌåÏë׬ǮֻÓÐÒ»Ìõ·ÀûÓÃÄÏÑǹ¤È˵ÄÊ£Óà¼ÛÖµ)ͬÒâÒ»²¿·ÖÒª²»ÔÛÃǵÄÎÝ×Ó£¬Â·Ë°£¬ÎÀÉú·ÑµÈµÈ¾Í²»¿ÉÄÜÕâô±ãÒËÁËn_n ¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ] [»¨ÎÞȱÓëСÓã¶ù (6-23 13:40, Long ago)] [ ´«Í³°æ | sForum ][µÇ¼ºó»Ø¸´]14Â¥
(ÒýÓà Seabass:±¾µØÖÐСʵÌåÏë׬ǮֻÓÐÒ»Ìõ·ÀûÓÃÄÏÑǹ¤È˵ÄÊ£Óà¼ÛÖµ)¹ýÈ¥ºÜ¶àÄêÒ»Ö±¾ÍÊÇÕâÑùÔçÆðÒ²ÀûÓÃÁ˶«ÄÏÑÇÖܱߣ¬ÉõÖÁÖйúµÄÁ®¼ÛÀͶ¯Á¦£¬×¬È¡Ê£Óà¼ÛÖµ¡£
ÏÖÔÚÒ²¾ÍÄÏÑǵØÇøµÄÊ£Óà¼ÛÖµ»¹¶àÒ»µãÁË¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[andy99 (6-23 13:47, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]15Â¥
²»½ö±¥ÊÜÒßÇéµÄ³å»÷£¬¶øÇÒ»¹Òª³ÐÊÜ´ó¹úµÄ¼·Ñ¹£¬Õâ¸öÔ¤Ëã°¸£¬Ç°²¿³¤¸ãµÃ°É£¬
È˶¼À뿪ÁË£¬Ç°¾°¸ü¼Ó²»È·¶¨£¬
µÃ¹ýÇÒ¹ý£¬Ö»ÄÜËã¹ý¶É£¬¿´Ã÷Äêв¿³¤µÄÁË
[lgland (6-23 15:30, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]16Â¥
(ÒýÓà lgland:²»½ö±¥ÊÜÒßÇéµÄ³å»÷£¬¶øÇÒ»¹Òª³ÐÊÜ´ó¹úµÄ¼·Ñ¹£¬Õâ¸öÔ¤Ëã°¸£¬Ç°²¿³¤¸ãµÃ°É£¬
È˶¼À뿪ÁË£¬Ç°¾°¸ü¼Ó²»È·¶¨£¬
µÃ¹ýÇÒ¹ý£¬Ö»ÄÜËã¹ý¶É£¬¿´Ã÷Äê)Õ¦¶Ôǰ²¿³¤ÕâôûÐÅÐÄÄØÁ¼ÐÄ˵һ¾ä£¬Õþ¸®Ô¤Ëã°¸»¹ÊÇ×öµÃºÜºÃµÄ£¬¶øÇÒµ±Ê±Ô¤Ëã»ùÓÚµ±Ê±ÐÎÊÆ£¬Ã»ÓÐ´í¡£
Ö»ÊÇÇé¿ö±äÁË£¬Ï£ÍûÕþ¸®³öÒ»¸öÖÐÆÚ±¨¸æ£¬Õ¹Ê¾Ò»Ï½ñÄêµ½µ×µÄ²ÆÕþ×ßÊÆÈçºÎ~~
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[»¨ÎÞȱÓëСÓã¶ù (6-23 15:48, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]17Â¥
(ÒýÓà andy99:´ÎºËÐIJ¿ÃŰɱÈÈçÅ·ÃÀ¹«Ë¾¼Éµ¬Öйú·Ö²¿Íµ¼¼Êõ£¬Í˶øÇóÆä´ÎÔÚÐÂ¼ÓÆÂ¸ã¡£
»òÕßÖÐ×ʱ³¾°ÆóҵΪÁ˽ø¾üº£Í⣬ÔÚÐÂ¼ÓÆÂ¸ãÒ»µãÑз¢£¬ÀàËÆ×Ö½ÚÕâÖ...)ÏÖÔÚÅ·ÃÀÆóÒµÔÚÖйúûʲôºËÐÄÑз¢Á˰ɸоõ¶¼ÊÇЩ±ß½ÇµÄÑз¢
³µÆóµÄ·¢¶¯»ú£¬°ëµ¼ÌåµÄ×îÏȽøÖƳ̣¬Ò©ÆóµÄÔÑÐÒ©
»ù±¾Ã»ÓÐÔÚ´ó½¸ãµÄ
ÓÐЩÁ¬Ñз¢¶¼Ã»£¬Ö»ÓÐÏúÊÛÇþµÀ
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[lxl1990 (6-23 16:04, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]18Â¥
(ÒýÓà »¨ÎÞȱÓëСÓã¶ù:Õ¦¶Ôǰ²¿³¤ÕâôûÐÅÐÄÄØÁ¼ÐÄ˵һ¾ä£¬Õþ¸®Ô¤Ëã°¸»¹ÊÇ×öµÃºÜºÃµÄ£¬¶øÇÒµ±Ê±Ô¤Ëã»ùÓÚµ±Ê±ÐÎÊÆ£¬Ã»ÓÐ´í¡£
Ö»ÊÇÇé¿ö±äÁË£¬Ï£ÍûÕþ¸®³öÒ»¸öÖÐÆÚ...)Ëû×Ô¼ºÓÐûÓÐÐÅÐÄ£¬ÅÄÆ¨¹É×ßÈË£¬ÁôÏÂÀ´ºÀÑÔ׳Ó
ÎåÄê°Ñ¿ßÁþ²¹×¡£¬
È¥Äê×÷ÁËËÄÎå´Î£¬½ñÄêÔÙÐÞ¸ÄËÄÎå´Î£¬²»ÂúÒâµÄ¾Í²»ÊÇËû×Ô¼ºÁË£¬ËùÒÔºóÈκܴÏÃ÷£¬²»¸Ä£¬Òª¸ÄÃ÷Äê¸Ä[lgland (6-23 16:06, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]19Â¥
(ÒýÓà lxl1990:ÏÖÔÚÅ·ÃÀÆóÒµÔÚÖйúûʲôºËÐÄÑз¢Á˰ɸоõ¶¼ÊÇЩ±ß½ÇµÄÑз¢
³µÆóµÄ·¢¶¯»ú£¬°ëµ¼ÌåµÄ×îÏȽøÖƳ̣¬Ò©ÆóµÄÔÑÐÒ©
»ù±¾Ã»ÓÐÔÚ´ó½¸ãµÄ
ÓÐÐ)³Ì¶È²»Í¬Ïà±ÈÓÚÐÂ¼ÓÆÂ£¬ÖйúÑз¢ÖÐÐÄ»¹ÊÇ×öµÄ¸ü¶àµÄ¡£
¸÷Ðи÷ÒµµÄmnc£¬»ùÓÚÎïÀí£¬»¯Ñ§£¬ÉúÎïµÈµÈѧ¿Æ¼¼ÊõµÄ£¬ºÜ¶à¶¼ÔÚ¾©»¦ÓÐÑз¢ÖÐÐ˵쬯äËû»¹ÓÐÉîÛÚµÈÆäËûµØ·½¡£
¡¡[±¾ÎÄ·¢ËÍ×Ô»ªÐÂÊÖ»úWap°æ]
[andy99 (6-23 16:28, Long ago)]
[ ´«Í³°æ |
sForum ][µÇ¼ºó»Ø¸´]20Â¥