docs(vercel-react-best-practices): 添加 Vercel React 最佳实践规则文档

- 添加 sections 定义文件，包含性能优化各领域分类 - 添加规则模板文件，规范文档结构和标签定义 - 添加异步操作优化规则，包括防止瀑布流、并行化、延迟等待等 - 添加包大小优化规则，包括避免桶式导入、动态导入、预加载等 - 添加服务端性能优化规则，包括 API 路
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+---
+title: Use defer or async on Script Tags
+impact: HIGH
+impactDescription: eliminates render-blocking
+tags: rendering, script, defer, async, performance
+---
+
+## Use defer or async on Script Tags
+
+**Impact: HIGH (eliminates render-blocking)**
+
+Script tags without `defer` or `async` block HTML parsing while the script downloads and executes. This delays First Contentful Paint and Time to Interactive.
+
+- **`defer`**: Downloads in parallel, executes after HTML parsing completes, maintains execution order
+- **`async`**: Downloads in parallel, executes immediately when ready, no guaranteed order
+
+Use `defer` for scripts that depend on DOM or other scripts. Use `async` for independent scripts like analytics.
+
+**Incorrect (blocks rendering):**
+
+```tsx
+export default function Document() {
+  return (
+    <html>
+      <head>
+        <script src="https://example.com/analytics.js" />
+        <script src="/scripts/utils.js" />
+      </head>
+      <body>{/* content */}</body>
+    </html>
+  )
+}
+```
+
+**Correct (non-blocking):**
+
+```tsx
+export default function Document() {
+  return (
+    <html>
+      <head>
+        {/* Independent script - use async */}
+        <script src="https://example.com/analytics.js" async />
+        {/* DOM-dependent script - use defer */}
+        <script src="/scripts/utils.js" defer />
+      </head>
+      <body>{/* content */}</body>
+    </html>
+  )
+}
+```
+
+**Note:** In Next.js, prefer the `next/script` component with `strategy` prop instead of raw script tags:
+
+```tsx
+import Script from 'next/script'
+
+export default function Page() {
+  return (
+    <>
+      <Script src="https://example.com/analytics.js" strategy="afterInteractive" />
+      <Script src="/scripts/utils.js" strategy="beforeInteractive" />
+    </>
+  )
+}
+```
+
+Reference: [MDN - Script element](https://developer.mozilla.org/en-US/docs/Web/HTML/Element/script#defer)