{"id":8330,"date":"2017-11-09T16:47:02","date_gmt":"2017-11-09T08:47:02","guid":{"rendered":"http:\/\/buzzorange.com\/citiorange\/2017\/11\/09\/chasing-tax-taiwan-become-tax-haven\/"},"modified":"2017-11-09T16:47:02","modified_gmt":"2017-11-09T08:47:02","slug":"chasing-tax-taiwan-become-tax-haven","status":"publish","type":"post","link":"https:\/\/buzzorange.com\/citiorange\/2017\/11\/09\/chasing-tax-taiwan-become-tax-haven\/","title":{"rendered":"\u6211\u5011\u53c8\u62ff\u4e86\u500b NO.1\uff01\u56e0\u70ba\u665a\u7c3d\u5408\u7d04\u88ab\u570b\u969b\u6392\u64e0\uff0c\u53f0\u7063\u610f\u5916\u6210\u70ba\u8d85\u8d8a\u7dad\u4eac\u7fa4\u5cf6\u7684\u907f\u7a05\u5929\u5802"},"content":{"rendered":"

\u3010\u6211\u5011\u70ba\u4ec0\u9ebc\u9078\u9019\u7bc7\u6587\u7ae0\u3011<\/p>\n

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\u6587\uff0fEmmy, Ingrid and friends<\/a><\/p>\n

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\u70ba\u4e86\u8ffd\u67e5\u5bcc\u4eba\u85cf\u5728\u5883\u5916\u7684\u5c0f\u91d1\u5eab\uff0c\u5404\u570b\u7d44\u7e54 CRS \u5171\u540c\u901a\u5831\u7cfb\u7d71<\/h2>\n

\u986f\u7136\u5404\u570b\u90fd\u5f88\u7f3a\u9322\uff0c\u5927\u5bb6\u5b78\u8d77\u7f8e\u570b\uff0c\u7d44\u7e54\u4e86\u4e00\u500b\u53eb\u505aCRS\u7684\u5171\u540c\u901a\u5831\u7cfb\u7d71<\/a>\uff08Common Reporting System\uff0c\u53f0\u7063\u5df2\u7d93\u6e96\u5099\u52a0\u5165\uff0c\u76ee\u524d\u6709\u8349\u6848\u300c\u91d1\u878d\u6a5f\u69cb\u57f7\u884c\u5171\u540c\u7533\u5831\u53ca\u76e1\u8077\u5be9\u67e5\u4f5c\u696d\u8fa6\u6cd5\u300d\uff0c\u770b\u5f97\u61c2\u82f1\u6587\u770b\u4e0d\u61c2\u4e2d\u6587\u662f\u4e0d\u662f\u597d\u9760\u5317\uff0c\u6cd5\u6848\u540d\u5b57\u53d6\u9019\u6a23\u662f\u64d4\u5fc3\u6709\u4eba\u770b\u61c2\u55ce\uff09<\/p>\n

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\u53bb\u5e74\u4e0b\u534a\u5e74\u958b\u59cb\uff0c\u53ea\u8981\u8d85\u904e\u516d\u767e\u842c\u4eba\u6c11\u5e63\u7684\u975e\u5c45\u6c11\u5e33\u6236\uff0c\u90fd\u88ab\u56b4\u53b2\u767b\u9304\u8ffd\u8e64\u3001\u88dc\u7e73\u7a05\u55ae\uff0c\u6700\u8457\u540d\u7684\u662f\u4e00\u5bb6\u798f\u5efa\u53f0\u5546\u8c50\u6cf0\u978b\u5ee0\uff0c\u4e00\u6b21\u88ab\u8ffd\u7e73\u8d85\u904e\u5341\u5104\u5143\u7a05\u91d1\u3002\u8a31\u591a\u53f0\u5546\u6279\u8a55\u9019\u662f\u300c\u653f\u6cbb\u8ffd\u6bba\u300d\uff0c\u8a8d\u70ba\u5169\u5cb8\u95dc\u4fc2\u8f49\u58de\uff0c\u51fa\u73fe\u5c0d\u53f0\u5546\u7684\u903c\u8feb\u3002\u57f7\u6cd5\u6709\u6240\u504f\u501a\u7576\u7136\u6709\u5176\u53ef\u80fd\uff0c\u7136\u800c\u5927\u74b0\u5883\u5982\u6b64\uff0c\u4e2d\u570b\u5730\u5340\u7684\u672c\u570b\u7c4d\u5e33\u6236\u7167\u6a23\u906d\u5230\u67e5\u6838\u3002<\/p>\n

\u9084\u6c92\u7c3d\u8a02 CRS \u7684\u53f0\u7063\uff0c\u610f\u5916\u6210\u70ba\u65b0\u300c\u907f\u7a05\u5929\u5802\u300d\uff01<\/h2>\n

\u5c0d\u53f0\u7063\u4f86\u8aaa\uff0c\u6700funny\u7684\u4e8b\u60c5\u662f\uff0c\u56e0\u70ba\u9084\u4f86\u4e0d\u53ca\u548c\u5404\u570b\u7c3d\u8a02CRS\u96d9\u908a\u5354\u5b9a\uff0c\u660e\u5e74\u958b\u59cb\u4e2d\u6e2f\u661f\u6771\u5354\u570b\u5bb6\u53c8\u8981\u5927\u9023\u7dda\uff0c\u5e33\u6236\u6703\u88ab\u770b\u5149\u5149\uff0c\u6240\u4ee5\u9084\u6c92\u9023\u7dda\u7684\u53f0\u7063\uff0c\u7adf\u7136\u6210\u70ba\u4e86\u71b1\u9322\u6e67\u5165\u7684\u300c\u907f\u7a05\u5929\u5802\u300d\uff0c\u73fe\u5728\u628a\u9322\u532f\u56de\u53f0\u7063\u4f86\u6700\u5b89\u5168\uff0c\u5f9e\u5916\u9762\u770b\u4e0d\u5230\u6211\u5011\u5728\u53f0\u7063\u6709\u4ec0\u9ebc\u5e33\u6236\u3002<\/span><\/strong><\/p>\n

\u53bb\u5e74\u5e95\u6709\u4e00\u500b\u5f88\u7206\u7b11\u7684\u65b0\u805e\uff0c\u53ef\u4ee5\u770b\u51fa\u53f0\u5546\u8d70\u5f97\u591a\u5009\u4fc3\u3002\u8d95\u5728\u4eca\u5e741\u67081\u65e5\u4e2d\u570b\u6e05\u67e5\u4f01\u696d\u5e33\u6236\u4e4b\u524d\uff0c\u53f0\u5546\u7d1b\u7d1b\u5e36\u9322\u51fa\u8d70\uff0c\u4e00\u500b\u6797\u59d3\u6771\u839e\u53f0\u5546\u4e00\u4e0b\u5b50\u8cc7\u91d1\u7121\u8655parking\uff0c\u7adf\u7136\u4e00\u53e3\u6c23\u8cb7\u4e0b\u4e03\u6236\u300c\u677e\u6c5f\u4e00\u865f\u9662\u300d\u8c6a\u5b85\uff0c\u4e00\u6b21\u8c6a\u64f213\u5104\u5143\u3002<\/p>\n

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\u653e\u5728OBU\u7684\u5b58\u6b3e\uff0c\u57282015\u5e74\u4e0a\u534a\u5e74\u9084\u7dad\u6301\u5728\u4e94\u767e\u591a\u5104\u7f8e\u5143\u6c34\u4f4d\uff0c\u4f54\u7e3d\u8cc7\u91d1\u4e09\u6210\u5de6\u53f3\uff1b\u5230\u4e86\u4e0a\u500b\u6708\u592e\u884c\u516c\u5e03\u6700\u65b0\u6578\u64da\u6642\uff0cOBU\u5b58\u6b3e\u5df2\u7d93\u589e\u52a0\u5230754\u5104\u7f8e\u5143\uff0c\u4f54\u7e3d\u8cc7\u91d1\u7684\u63a5\u8fd1\u56db\u6210\u3002\u5169\u5e74\u591a\u6642\u9593\uff0cOBU\u5206\u884c\u591a\u51fa\u5feb\u5169\u767e\u5104\u7f8e\u5143\u5b58\u6b3e\uff0c\u4f54\u5927\u76e4\u6bd4\u4f8b\u4e5f\u5f9e\u4e09\u6210\u5347\u9ad8\u5230\u8fd1\u56db\u6210\u3002<\/p>\n

\u9019\u4e9b\u5e33\u6236\u9664\u4e86\u5176\u5be6\u662f\u53f0\u7063\u4eba\u7684\u5047\u5916\u8cc7\u516c\u53f8\uff0c\u9084\u6709\u4e0d\u5c11\u6301\u5916\u570b\u8b77\u7167\u7684\u4e2d\u570b\u5546\u4eba\uff0c\u4e5f\u628a\u8cc7\u91d1\u532f\u9032\u53f0\u7063\u3002\u56e0\u70ba\u5be6\u65bdCRS\u7684\u6642\u9593\u5dee\uff0c\u53f0\u7063\u610f\u5916\u7684\u6210\u70ba\u4e86\u907f\u7a05\u5929\u5802\uff0c\u554a\u6211\u5011\u61c9\u8a72\u8d81\u65e9\u7fd2\u6163\u55ce\uff1f<\/p>\n

\u60f3\uff0c\u5f97\uff0c\u7f8e\u3002<\/p>\n

\u53f0\u7063\u653f\u5e9c\u5f88\u7dca\u5f35\uff1a\u4e0d\u7c3d CRS\uff0c\u7b49\u8457\u88ab\u570b\u969b\u6392\u64e0<\/h2>\n

\u73fe\u5728\u7c3d\u7f72\u4e86CRS\u7684\u570b\u5bb6\u8d85\u904e\u4e00\u767e\u500b\uff0c\u9019\u6b21\u5927\u5bb6\u662f\u8a8d\u771f\u7684\uff0c\u4f60\u6240\u719f\u6089\u7684\u958b\u66fc\u7fa4\u5cf6\u3001\u7dad\u4eac\u7fa4\u5cf6\u3001\u5df4\u62ff\u99ac\u3001\u767e\u6155\u9054\u3001\u5217\u652f\u767b\u65af\u6566\u7b49\u907f\u7a05\u5929\u5802\uff0c\u90fd\u7c3d\u4e86\u90fd\u7c3d\u4e86\u90fd\u7c3d\u4e86\u3002\u3002\u3002<\/p>\n

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\u53f0\u7063\u7684\u58d3\u529b\u7576\u7136\u975e\u5e38\u5927\uff0c\u5b98\u54e1\u6700\u6015\u53f0\u7063\u88ab\u5217\u5728\u4ec0\u9ebc\u4e0d\u5408\u4f5c\u4e0d\u4e56\u4e56\u570b\u5bb6\u4e86\uff0c\u53c8\u6709\u53ef\u6015\u540d\u5634\u6050\u6016\u7acb\u59d4\u8981\u5230\u8655\u9336\u5b98\u54e1\uff0c\u6240\u4ee5\u5176\u5be6\u8ca1\u653f\u5b98\u54e1\u7684\u52d5\u4f5c\u9084\u4e0d\u5c0f\u3002<\/p>\n

\u9664\u4e86\u8868\u5b9a\u57282019\u5e74\u5be6\u65bdCRS\uff0c2020\u5e74\u7b2c\u4e00\u6b21\u4ea4\u63db\u8cc7\u6599\u4e4b\u5916\uff0c\u4eca\u5e74\u4e03\u6708\u7acb\u6cd5\u9662\u4e5f\u901a\u904e\u4e86\u300c\u53cd\u907f\u7a05\u689d\u6b3e\u300d\uff0c\u4ee5\u5f8c\u6240\u5f97\u7a05\u6cd5\u8b8a\u8d85\u5147\uff0c\u5c31\u7b97\u628a\u516c\u53f8\u8a2d\u5728\u5883\u5916\uff0c\u65b0\u7684\u898f\u5b9a\u662f\uff0c\u53ea\u8981\u9019\u4e9b\u516c\u53f8\u7684\u6c7a\u7b56\u5730\u3001\u5e33\u7c3f\u4fdd\u5b58\u5730\u3001\u5be6\u969b\u7d93\u71df\u5730\u9ede\u5728\u53f0\u7063\uff0c\u5c31\u6703\u88ab\u8a8d\u5b9a\u662f\u300c\u5be6\u969b\u7ba1\u7406\u8655\u6240\u5728\u672c\u570b\u7684\u4f01\u696d\u300d\uff0c\u6bd4\u7167\u672c\u570b\u4f01\u696d\u7e73\u7a05\u3002\u9019\u689d\u771f\u7684\u5f88\u5147\uff0c\u7a31\u70baPEM\u516c\u53f8\uff0cPlace of Effective Management\u3002<\/p>\n

\u9019\u689d\u70ba\u4ec0\u9ebc\u5f88\u5147\u5462\uff1f\u904e\u53bb\u70ba\u4e86\u907f\u7a05\uff0c\u6700\u5e38\u7528\u7684\u65b9\u5f0f\u662f\u6210\u7acb\u5883\u5916\u516c\u53f8\uff0c\u628a\u500b\u4eba\u8cc7\u7522\u632a\u5230\u516c\u53f8\u540d\u4e0b\uff0c\u5c31\u662f\u300c\u5047\u5916\u8cc7\u300d\u3002<\/p>\n

\u7136\u800c\u5728PEM\u8a8d\u5b9a\u4e0b\uff0c\u9019\u4e9b\u5883\u5916\u516c\u53f8\u6703\u4e00\u5f8b\u8996\u70ba\u672c\u570b\u4f01\u696d\u3002\u53ea\u8981\u53f0\u7063\u8ddf\u5404\u570bCRS\u9023\u7dda\uff0c\u9019\u4e9b\u516c\u53f8\u9084\u60f3\u8981\u907f\u7a05\u7684\u8a71\uff0c\u53ea\u80fd\u628a\u63a7\u80a1\u7d50\u69cb\u6539\u5f97\u66f4\u591a\u5c64\u3001\u66f4\u8907\u96dc\uff0c\u628a\u8cc7\u91d1\u9032\u51fa\u7684\u9280\u884c\u6236\u982d\u8f49\u5e33\u66f4\u591a\u6b21\uff0c\u8f49\u5230\u4f60\u982d\u660f\u8166\u8139\u641e\u4e0d\u6e05\u695a\u70ba\u6b62\u3002\u5982\u6b64\u4e00\u4f86\uff0c\u907f\u7a05\u6210\u672c\u5927\u5e45\u5347\u9ad8\uff0c\u9019\u4e9b\u516c\u53f8\u81ea\u5df1\u4e5f\u6703\u8f49\u5230\u982d\u660f\u8166\u8139\u975e\u5e38\u75b2\u7d2f\u554a\u54c8\u54c8\u54c8\u3002<\/p>\n

\u66f4\u9ebb\u7169\u7684\u662f\uff0c\u73fe\u5728\u6295\u8cc7\u516c\u53f8\u5df2\u7d93\u53ef\u4ee5\u8ffd\u6eaf\u5230\u4eba\u3002\u8de8\u570b\u9280\u884c\u70ba\u4e86\u9632\u6b62\u6050\u6016\u653b\u64ca\u7d44\u7e54\u5229\u7528\u6295\u8cc7\u516c\u53f8\u6d17\u9322\uff0c\u73fe\u5728\u8981\u6c42\u4f01\u696d\u5e33\u6236\u5fc5\u9808\u7e73\u4ea4\u5be6\u969b\u63a7\u5236\u4eba\u7684\u540d\u55ae\uff0c\u8ffd\u6eaf\u5230\u4eba\uff0c\u4eba\u4eba\u4eba\u4eba\u4eba\uff0c\u4e00\u65e6CRS\u9023\u7dda\uff0c\u5be6\u969b\u80a1\u6771\u90fd\u6703\u73fe\u5f62\uff0c\u7c21\u76f4\u662f\u7a05\u52d9\u6a5f\u69cb\u8d85\u6709\u5229\u7684\u6b78\u6236\u5229\u5668\u3002\u597d\u5566\u8981\u602a\u5c31\u602a\u8cd3\u62c9\u767b\u4e0d\u8981\u602a\u4e2d\u83ef\u6c11\u570b\u8ca1\u653f\u90e8\u5566\u3002<\/p>\n

\u884c\u653f\u9662\u9577\u6797\u5168\u5728\u4e0b\u53f0\u524d\uff0c\u6700\u5f8c\u62cd\u677f\u4e86\u516c\u53f8\u80a1\u6771\u540d\u55ae\u5fc5\u9808\u4e0a\u50b3\u653f\u5e9c\u8cc7\u8a0a\u5e73\u53f0\u7684\u898f\u5b9a\uff0c\u9019\u5c31\u662f\u8ffd\u6eaf\u5230\u4eba\u7684\u601d\u7dad\uff08\u6728\u6813\u6211\u5011\u60f3\u4f60\uff5e\u5fc3\u5fc3\u5fc3\uff5e\uff09\uff0c\u7d50\u679c\u88ab\u7d93\u6fdf\u90e8\u7247\u9762\u63a8\u7ffb\uff0c\u9023\u524d\u5bcc\u90a6\u91d1\u63a7\u7e3d\u7d93\u7406\u9f94\u5929\u884c\u90fd\u770b\u4e0d\u4e0b\u53bb\u6295\u66f8\u5a92\u9ad4\uff1a<\/p>\n

\u300c\u7b46\u8005\u53c3\u8207\u516c\u53f8\u6cd5\u4fee\u6b63\u904e\u7a0b\u4e2d\uff0c\u5c0d\u65bc\u7d93\u6fdf\u90e8\u59cb\u7d42\u5805\u6c7a\u53cd\u5c0d\u63ed\u9732\u80a1\u6771\u540d\u7c3f\uff0c\u751a\u70ba\u4e0d\u89e3\u3002\u53f0\u7063\u56fa\u7136\u5411\u4f86\u6709\u80a1\u4efd\u4ee3\u6301\u964b\u7fd2\uff0c\u4f46\u80a1\u4efd\u4ee3\u6301\u7684\u80cc\u5f8c\u5f80\u5f80\u90fd\u6709\u9055\u6cd5\u4e4b\u539f\u56e0\uff0c\u4f8b\u5982\u9003\u7a05\u3001\u96b1\u85cf\u4e0d\u6cd5\u5229\u76ca\u3001\u898f\u907f\u6cd5\u5f8b\u4e0a\u95dc\u65bc\u95dc\u4fc2\u4eba\u5229\u76ca\u8ff4\u907f\u6216\u7af6\u696d\u7981\u6b62\u7b49\u898f\u5b9a\u3002\u7d93\u6fdf\u90e8\u4f5c\u70ba\u516c\u53f8\u6cd5\u4e3b\u7ba1\u6a5f\u95dc\uff0c\u5c0d\u65bc\u900f\u904e\u63ed\u9732\u4ee5\u589e\u52a0\u516c\u53f8\u6240\u6709\u6b0a\u900f\u660e\uff0c\u5be6\u7121\u7406\u7531\u53cd\u5c0d\u3002\u300d<\/p>\n

\u6b38\uff0c\u9280\u884c\u7e3d\u7d93\u7406\u90fd\u9019\u6a23\u8b1b\u6b38\u3002\u7d93\u6fdf\u90e8\u9019\u6a23\u778e\u641e\uff0c\u6cd5\u52d9\u90e8\u7acb\u523b\u8df3\u51fa\u4f86\uff0c\u6015\u660e\u5e74\u6211\u5011\u53c3\u52a0\u4e9e\u592a\u53cd\u6d17\u9322\u7d44\u7e54\u540c\u5115\u8a55\u9451\uff08APG Peer Review\uff09\u6703\u4e0d\u901a\u904e\u3002<\/p>\n

\u5168\u7403\u5927\u578b\u9280\u884c\u88ab\u7f70\u9322\uff0c\u7adf\u548c\u9632\u6cbb\u6050\u653b\u6709\u95dc\uff1f<\/h2>\n

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\u5443\uff0c\u4e0d\u904e\u6211\u5011\u5927\u5bb6\u73fe\u5728\u77e5\u9053\u8981\u8f5f\u7206\u8ab0\u4e86\u3002<\/p>\n

\u6240\u4ee5\u9019\u5e7e\u5e74\u4f60\u807d\u5230\u90a3\u9ebc\u591a\u5168\u7403\u5927\u578b\u9280\u884c\u88ab\u7f70\u9322\u7684\u6d88\u606f\uff0c\u5305\u62ec\u6cd5\u570b\u5df4\u9ece\u9280\u884c\u88ab\u7f7090\u5104\u7f8e\u5143\uff0c\u532f\u8c50\u9280\u884c\u88ab\u7f7019\u5104\u7f8e\u5143\uff0c\u6e23\u6253\u9280\u884c\u88ab\u6307\u63a7\u5e6b\u52a9\u4f0a\u6717\u653f\u5e9c\u4ea4\u6613\uff0c\u5169\u6b21\u88ab\u7f70\u8fd110\u5104\u7f8e\u5143\u3002\u9019\u4e0d\u50c5\u50c5\u662f\u70ba\u4e86\u7a05\u52d9\u6b78\u6236\uff0c\u66f4\u91cd\u8981\u662f\u70ba\u4e86\u9632\u6b62\u6d17\u9322\u7d66\u6050\u6016\u653b\u64ca\u4efd\u5b50\u3002\u5c0d\u7684\uff0c\u5927\u5bb6\u80fd\u6536\u5230\u7a05\uff0c\u8ddf\u5168\u7403\u6050\u653b\u6709\u95dc\u4fc2\u7684\u3002<\/span><\/strong><\/p>\n

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\u64da\u8aaa\u5f88\u591a\u53f0\u7063\u7684\u9280\u884c\u5df2\u7d93\u5728\u8003\u616e\u8981\u88c1\u64a4\u7d10\u7d04\u5206\u884c\uff0c\u907f\u514d\u88ab\u7f70\uff0c\u54fc\u54fc\u9019\u9ebc\u6709\u7a2e\u90a3\u4f60\u5011\u4ee5\u5f8c\u9084\u8981\u7f75\u5e74\u8f15\u4eba\u662f\u5abd\u5bf6\u4e0d\u53bb\u5916\u982d\u95d6\u4e86\u9ebc\u3002\u3002\u3002\u3002<\/p>\n

\u90a3\u9019\u8ddf\u80a1\u5229\u7a05\u6539\u6709\u4ec0\u9ebc\u95dc\u4fc2\uff1f<\/p>\n

\u5b57\u6578\u592a\u591a\u4e86\uff0c\u8981\u4f11\u606f\u4e86\uff08\u6211\u5011\u597d\u7d2f\u7684\uff09\uff0c\u4e0b\u6b21\u518d\u8aaa\u3002\u5728\u570b\u969b\u79df\u7a05\u74b0\u5883\u8f49\u70ba\u66f4\u91cd\u8996\u6b78\u6236\u3001\u67e5\u7a05\u7684\u5be6\u52d9\u624b\u6bb5\u6642\uff0c\u6211\u5011\u5fc5\u9808\u610f\u8b58\u5230\uff0c\u6211\u5011\u9762\u5c0d\u7684\u79df\u7a05\u74b0\u5883\u6b63\u5728\u8f49\u8b8a\uff0c\u800c\u4e14\u662f\u9577\u671f\u7684\u3001\u7d50\u69cb\u6027\u7684\u8f49\u8b8a\uff0c\u9019\u8ddf\u6574\u500b\u570b\u969b\u9280\u884c\u9ad4\u5236\u7684\u6539\u9769\u90fd\u6709\u95dc\u4fc2\u3002<\/p>\n

\u904e\u53bb\u5c0d\u85aa\u8cc7\u6240\u5f97\u8ab2\u7a05\u6c88\u91cd\uff0c\u5be6\u5728\u662f\u56e0\u70ba\u5bb9\u6613\u8ab2\u5fb5\uff0c\u800c\u5c0d\u8cc7\u672c\u6240\u5f97\u8ab2\u7a05\u8f03\u8f15\uff0c\u4e5f\u7684\u78ba\u662f\u56e0\u70ba\u50b3\u7d71\u7684\u7406\u7531\u300c\u7a05\u7387\u9ad8\u3001\u5bcc\u4eba\u8dd1\u300d\u3002<\/p>\n

\u4f46\u662f\u5982\u679c\u6709\u4e00\u5929\uff0c\u6211\u5011\u518d\u898b\u9762\uff08\u8aa4\uff09\uff0c\u5bcc\u4eba\u8dd1\u4e0d\u4e86\u4e86\u5462\uff1f\u90a3\u6211\u5011\u662f\u4e0d\u662f\u61c9\u8a72\u8003\u616e\uff0c\u7d66\u79df\u7a05\u9ad4\u5236\u4e00\u500b\u6a5f\u6703\uff0c\u91cd\u65b0\u5be9\u8996\u76ee\u524d\u7684\u7a05\u52d9\u7d50\u69cb\u5462\u3002\u9760\uff0c\u771f\u7684\u5b57\u592a\u591a\u4e86\u63b0\uff0c\u6700\u7d42\u4e3b\u5f35\u6211\u5011\u4e0b\u9031\u898b\u3002<\/p>\n

\u7de8\u6309\uff1a\u672c\u6587\u70baEmmy, Ingrid and friends<\/a>\u7c89\u7d72\u5718\u300c\u7a05\u65cf\u5927\u9077\u5f99\u300d\u7cfb\u5217\u6587\u7b2c\u4e8c\u7bc7\uff0c\u7b2c\u4e00\u96c6\u9023\u7d50\u8acb\u9ede\u6b64<\/a>\u3002<\/p><\/blockquote>\n

\uff08\u672c\u6587\u7d93\u539f\u4f5c\u8005\u80e1\u91c7\u860b\u6388\u6b0a\u8f49\u8f09\uff0c\u4e26\u540c\u610f BuzzOrange \u7de8\u8f2f\u5c0e\u8b80\u8207\u4fee\u8a02\u6a19\u984c\uff0c\u539f\u6587\u6a19\u984c\u70ba \u3008\u7a05\u65cf\u5927\u9077\u5f99Part 2\u30fb\u70ba\u4f55\u53f0\u5546\u56de\u4f86\u4e86\uff1f<\/a>\u3009 \u51fa\u81ea\u7c89\u7d72\u5718\u300cEmmy, Ingrid and friends<\/a>.\u300d\u3002\u9996\u5716\u4f86\u6e90\uff1aNick Ares\u00a0<\/a>CC licensed\uff09<\/p>\n

\u63a8\u85a6\u95b1\u8b80\uff1a<\/h2>\n

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