{"id":3252,"date":"2023-10-26T15:14:46","date_gmt":"2023-10-26T07:14:46","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=3252"},"modified":"2023-10-26T15:18:20","modified_gmt":"2023-10-26T07:18:20","slug":"%e5%85%ac%e5%8f%b8%e8%b3%87%e9%87%91%e8%b2%b8%e4%ba%88%e4%bb%96%e4%ba%ba%ef%bc%8c%e6%87%89%e4%be%9d%e8%a6%8f%e5%ae%9a%e8%a8%ad%e7%ae%97%e5%88%a9%e6%81%af%e6%94%b6%e5%85%a5","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e5%85%ac%e5%8f%b8%e8%b3%87%e9%87%91%e8%b2%b8%e4%ba%88%e4%bb%96%e4%ba%ba%ef%bc%8c%e6%87%89%e4%be%9d%e8%a6%8f%e5%ae%9a%e8%a8%ad%e7%ae%97%e5%88%a9%e6%81%af%e6%94%b6%e5%85%a5\/","title":{"rendered":"\u516c\u53f8\u8cc7\u91d1\u8cb8\u4e88\u4ed6\u4eba\uff0c\u61c9\u4f9d\u898f\u5b9a\u8a2d\u7b97\u5229\u606f\u6536\u5165"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u9ad8\u96c4\u570b\u7a05\u5c40\u8868\u793a\uff0c\u516c\u53f8\u5c6c\u7368\u7acb\u6cd5\u4eba\u4e14\u4ee5\u71df\u5229\u70ba\u76ee\u7684\uff0c\u70ba\u6b63\u78ba\u8a08\u7b97\u516c\u53f8\u640d\u76ca\u4e26\u9632\u675c\u9055\u53cd\u71df\u5229\u672c\u65e8\uff0c\u82e5\u516c\u53f8\u5c07\u8cc7\u91d1\u8cb8\u8207\u4ed6\u4eba\u672a\u6536\u53d6\u5229\u606f\uff0c\u6216\u7d04\u5b9a\u5229\u606f\u504f\u4f4e\uff0c\u61c9\u8a2d\u7b97\u5229\u606f\u6536\u5165\u8ab2\u7a05\uff1b\u82e5\u4ee5\u501f\u5165\u6b3e\u9805\u8f49\u8cb8\u4ed6\u4eba\u8005\uff0c\u5247\u76f8\u7576\u65bc\u8a72\u8cb8\u51fa\u6b3e\u6240\u652f\u4ed8\u7684\u5229\u606f\uff0c\u4e0d\u4e88\u8a8d\u5b9a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u9032\u4e00\u6b65\u8aaa\u660e\uff0c\u4f9d\u64da\u6240\u5f97\u7a05\u6cd5\u7b2c24\u689d\u4e4b3\u7b2c2\u9805\u898f\u5b9a\uff0c<mark style=\"background-color:#fff400\" class=\"has-inline-color\">\u516c\u53f8\u4e4b\u8cc7\u91d1\u8cb8\u8207\u80a1\u6771\u6216\u4efb\u4f55\u4ed6\u4eba\u800c\u672a\u6536\u53d6\u5229\u606f\uff0c\u6216\u7d04\u5b9a\u4e4b\u5229\u606f\u504f\u4f4e<\/mark>\uff0c\u9664\u5c6c\u9810\u652f\u8077\u5de5\u85aa\u8cc7\u8005\u5916\uff0c<mark style=\"background-color:#fff400\" class=\"has-inline-color has-ast-global-color-2-color\">\u61c9\u6309\u8cc7\u91d1\u8cb8\u8207\u671f\u9593\u6240\u5c6c\u5e74\u5ea61\u67081\u65e5\u81fa\u7063\u9280\u884c\u57fa\u6e96\u5229\u7387\uff0c\u8a08\u7b97\u516c\u53f8\u5229\u606f\u6536\u5165\u8ab2\u7a05<\/mark>\uff1b\u53e6\u4f9d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c97\u689d\u7b2c11\u6b3e\u898f\u5b9a\uff0c<mark style=\"background-color:#11fb00\" class=\"has-inline-color\">\u71df\u696d\u4eba\u4e00\u65b9\u9762\u501f\u5165\u6b3e\u9805\u652f\u4ed8\u5229\u606f\uff0c\u4e00\u65b9\u9762\u8cb8\u51fa\u6b3e\u9805\u4e26\u4e0d\u6536\u53d6\u5229\u606f\uff0c\u6216\u6536\u53d6\u5229\u606f\u4f4e\u65bc\u6240\u652f\u4ed8\u5229\u606f\u8005\uff0c\u5c0d\u65bc\u76f8\u7576\u65bc\u8a72\u8cb8\u51fa\u6b3e\u9805\u652f\u4ed8\u4e4b\u5229\u606f\u6216\u5176\u5dee\u984d\uff0c\u4e0d\u4e88\u8a8d\u5b9a<\/mark>\uff0c\u5982\u7121\u6cd5\u67e5\u660e\u6578\u7b46\u5229\u7387\u4e0d\u540c\u4e4b\u501f\u5165\u6b3e\u9805\uff0c\u4f55\u7b46\u4fc2\u7528\u4ee5\u7121\u606f\u8cb8\u51fa\u6642\uff0c\u61c9\u6309\u52a0\u6b0a\u5e73\u5747\u501f\u6b3e\u5229\u7387\u6838\u7b97\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff0cA\u516c\u53f8110\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6848\uff0c\u7d93\u67e5\u5f97\u65bc110\u5e741\u67081\u65e5\u501f\u5165\u6b3e\u98052\u5104\u5143\u3001\u5217\u5831\u5229\u606f\u652f\u51fa600\u842c\u5143(\u501f\u6b3e\u5229\u73873%)\uff0c\u53c8\u540c\u65e5\u5c073\u5104\u5143\u8cc7\u91d1\u8cb8\u8207\u7532\u541b\u4f7f\u7528\u4e26\u7d04\u5b9a\u5229\u73871%\uff0c\u7576\u5e74\u5ea6\u5c1a\u672a\u6536\u56de\u501f\u6b3e\u3002\u56e0A\u516c\u53f8\u8cb8\u51fa\u8cc7\u91d1\u6536\u53d6\u5229\u606f\u504f\u4f4e\uff0c\u61c9\u5c31\u501f\u5165\u6b3e2\u5104\u5143\u90e8\u5206\uff0c\u6309\u501f\u5165\u53ca\u8cb8\u51fa\u8cc7\u91d1\u5229\u7387\u4e4b\u5dee\u984d\uff0c\u6838\u6e1b\u5229\u606f\u652f\u51fa400\u842c\u5143\u30102\u5104\u5143*(\u501f\u6b3e\u5229\u73873%-\u8cb8\u51fa\u6b3e\u7d04\u5b9a\u5229\u73871%)\u3011\u3002\u53e6\u8cb8\u51fa\u6b3e\u8d85\u904e\u501f\u5165\u6b3e1\u5104\u5143\u90e8\u5206\uff0c\u61c9\u518d\u6309110\u5e741\u67081\u65e5\u81fa\u7063\u9280\u884c\u57fa\u6e96\u5229\u73872.366%\u8207\u8cb8\u51fa\u8cc7\u91d1\u7d04\u5b9a\u5229\u73871%\u4e4b\u5dee\u984d\uff0c\u8a2d\u7b97\u5229\u606f\u6536\u5165136\u842c6,000\u5143\u30101\u5104\u5143*(2.366%-1%)\u3011\uff0c\u8abf\u589e\u8ab2\u7a05\u6240\u5f97536\u842c6,000\u5143\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u7279\u5225\u63d0\u9192\uff0c\u516c\u53f8\u82e5\u6709\u5c07\u8cc7\u91d1\u8cb8\u8207\u4ed6\u4eba\u672a\u6536\u53d6\u5229\u606f\u6216\u6536\u53d6\u5229\u606f\u504f\u4f4e\u4e4b\u60c5\u5f62\uff0c\u61c9\u81ea\u884c\u4f9d\u8cb8\u51fa\u8cc7\u91d1\u4f86\u6e90\u6027\u8cea\uff0c\u65bc\u8fa6\u7406\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6642\uff0c\u81ea\u884c\u4f9d\u6cd5\u8abf\u6e1b\u5229\u606f\u652f\u51fa\u6216\u8abf\u589e\u5229\u606f\u6536\u5165\uff0c\u4ee5\u514d\u906d\u8abf\u6574\u88dc\u7a05\u3002\u53e6\u5404\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u66f8\u7b2c1\u9801\u80cc\u9762\u7533\u5831\u9808\u77e5\u8f09\u6709\u7576\u5e74\u5ea61\u67081\u65e5\u81fa\u7063\u9280\u884c\u4e4b\u57fa\u6e96\u5229\u7387\u53ef\u4f9b\u67e5\u95b1\u904b\u7528\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u71df\u5229\u4e8b\u696d\u5982\u6709\u7591\u7fa9\uff0c\u53ef\u64a5\u6253\u514d\u8cbb\u670d\u52d9\u96fb\u8a710800-000-321\u6d3d\u8a62\uff0c\u6216\u81f3<a href=\"https:\/\/www.ntbk.gov.tw\/\" target=\"_blank\" rel=\"noopener\">\u8a72\u5c40\u7db2\u7ad9<\/a>(https:\/\/www.ntbk.gov.tw)\u5229\u7528\u570b\u7a05\u667a\u6167\u5ba2\u670d\u300c\u570b\u7a05\u5c0f\u5e6b\u624b\u300d\u7dda\u4e0a\u67e5\u8a62\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f86\u6e90\uff1a<a href=\"https:\/\/www.mof.gov.tw\/singlehtml\/384fb3077bb349ea973e7fc6f13b6974?cntId=733e43c1392e48ae8cc0e24e0aa34e47\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u9ad8\u96c4\u570b\u7a05\u5c40\u8868\u793a\uff0c\u516c\u53f8\u5c6c\u7368\u7acb\u6cd5\u4eba\u4e14\u4ee5\u71df\u5229\u70ba\u76ee\u7684\uff0c\u70ba\u6b63\u78ba\u8a08\u7b97\u516c\u53f8\u640d\u76ca\u4e26\u9632\u675c\u9055\u53cd\u71df\u5229\u672c\u65e8\uff0c\u82e5\u516c\u53f8\u5c07\u8cc7\u91d1\u8cb8\u8207\u4ed6\u4eba [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3254,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[29],"tags":[],"class_list":["post-3252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/comments?post=3252"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3252\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/3254"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=3252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=3252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=3252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}