{"id":3371,"date":"2023-12-14T10:37:23","date_gmt":"2023-12-14T02:37:23","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=3371"},"modified":"2023-12-14T11:13:41","modified_gmt":"2023-12-14T03:13:41","slug":"%e6%a0%b8%e9%87%8b%e7%87%9f%e6%a5%ad%e4%ba%ba%e9%8a%b7%e5%94%ae%e8%b2%a8%e7%89%a9%e6%88%96%e5%8b%9e%e5%8b%99%e6%94%b6%e5%8f%96%e4%b9%8b%e6%b3%95%e5%ae%9a%e9%81%b2%e5%bb%b6%e5%88%a9%e6%81%af%e9%9d%9e","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e6%a0%b8%e9%87%8b%e7%87%9f%e6%a5%ad%e4%ba%ba%e9%8a%b7%e5%94%ae%e8%b2%a8%e7%89%a9%e6%88%96%e5%8b%9e%e5%8b%99%e6%94%b6%e5%8f%96%e4%b9%8b%e6%b3%95%e5%ae%9a%e9%81%b2%e5%bb%b6%e5%88%a9%e6%81%af%e9%9d%9e\/","title":{"rendered":"\u6838\u91cb\u71df\u696d\u4eba\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u6536\u53d6\u4e4b\u6cd5\u5b9a\u9072\u5ef6\u5229\u606f\u975e\u5c6c\u92b7\u552e\u984d\u7bc4\u570d\uff0c\u4e0d\u8ab2\u5fb5\u71df\u696d\u7a05"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u65bc\u4eca\uff086\uff09\u65e5\u6838\u91cb\uff0c\u71df\u696d\u4eba\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\uff0c<mark style=\"background-color:#f9ff00\" class=\"has-inline-color\">\u56e0\u8cb7\u53d7\u4eba\u9072\u5ef6\u652f\u4ed8\u50f9\u6b3e\uff0c\u57fa\u65bc\u96d9\u65b9\u7d04\u5b9a\u6216\u7d93\u8a34\u8a1f\u3001\u975e\u8a1f\u7a0b\u5e8f\u800c\u4f9d\u6c11\u6cd5\u7b2c233\u689d\u7b2c1\u9805\u898f\u5b9a\u5411\u8cb7\u53d7\u4eba\u6536\u53d6\u4e4b\u9072\u5ef6\u5229\u606f\uff0c<\/mark>\u5c1a\u975e\u71df\u696d\u4eba\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u4e4b\u4ee3\u50f9\uff0c\u975e\u5c6c\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\uff08\u4e0b\u7a31\u71df\u696d\u7a05\u6cd5\uff09\u7b2c16\u689d\u7b2c1\u9805\u672c\u6587\u898f\u5b9a\u4e4b\u92b7\u552e\u984d\uff0c\u4e0d\u8ab2\u5fb5\u71df\u696d\u7a05\u3002\u4f46\u71df\u696d\u4eba\u6709\u7d0d\u7a05\u8005\u6b0a\u5229\u4fdd\u8b77\u6cd5\u7b2c7\u689d\u7b2c3\u9805\u898f\u5b9a\u79df\u7a05\u898f\u907f\u60c5\u4e8b\u8005\uff0c\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u4ecd\u61c9\u6839\u64da\u8207\u5be6\u8cea\u4e0a\u7d93\u6fdf\u5229\u76ca\u76f8\u7576\u4e4b\u6cd5\u5f8b\u5f62\u5f0f\uff0c\u4f9d\u500b\u6848\u60c5\u5f62\u4f9d\u6cd5\u6838\u8655\u3002\u81f3\u71df\u696d\u4eba\u6536\u53d6\u4e4b\u5229\u606f\u6536\u5165\u6309\u71df\u696d\u7a05\u6cd5\u7b2c11\u689d\u7b2c1\u9805\u7b2c2\u6b3e\u53ca\u7b2c3\u6b3e\u898f\u5b9a\u8a08\u7b97\u7a05\u984d\u8005\uff0c\u4e0d\u9069\u7528\u4e0a\u958b\u4e0d\u8ab2\u5fb5\u71df\u696d\u7a05\u4e4b\u898f\u5b9a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u8aaa\u660e\uff0c\u6309\u71df\u696d\u7a05\u6cd5\u7b2c16\u689d\u7b2c1\u9805\u672c\u6587\u898f\u5b9a\uff0c\u92b7\u552e\u984d\u70ba\u71df\u696d\u4eba\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u6240\u6536\u53d6\u4e4b\u5168\u90e8\u4ee3\u50f9\uff0c\u5305\u62ec\u71df\u696d\u4eba\u5728\u8ca8\u7269\u6216\u52de\u52d9\u4e4b\u50f9\u984d\u5916\u6536\u53d6\u4e4b\u4e00\u5207\u8cbb\u7528\u3002\u6240\u7a31\u300c\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u300d\uff0c\u4f9d\u540c\u6cd5\u7b2c3\u689d\u7b2c1\u9805\u53ca\u7b2c2\u9805\u898f\u5b9a\uff0c\u6307\u5c07\u8ca8\u7269\u4e4b\u6240\u6709\u6b0a\u79fb\u8f49\u8207\u4ed6\u4eba\uff0c\u63d0\u4f9b\u52de\u52d9\u4e88\u4ed6\u4eba\u6216\u63d0\u4f9b\u8ca8\u7269\u8207\u4ed6\u4eba\u4f7f\u7528\u6536\u76ca\u4ee5\u53d6\u5f97\u4ee3\u50f9\u8005\u3002\u662f\u4ee5\uff0c\u4e0a\u958b\u898f\u5b9a\u6240\u7a31<mark style=\"background-color:#f9ff00\" class=\"has-inline-color\">\u300c\u92b7\u552e\u984d\u300d\u4fc2\u4ee5\u8cb7\u8ce3\u96d9\u65b9\u57fa\u65bc<\/mark><mark style=\"background-color:#f9ff00\" class=\"has-inline-color has-ast-global-color-2-color\">\u7d66\u4ed8\u4ea4\u63db\u95dc\u4fc2<\/mark><mark style=\"background-color:#f9ff00\" class=\"has-inline-color\">\u6240\u7522\u751f\u8005\u70ba\u9650\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u9032\u4e00\u6b65\u8aaa\u660e\uff0c\u6309\u6c11\u6cd5\u7b2c231\u689d\u7b2c1\u9805\u53ca\u7b2c233\u689d\u7b2c1\u9805\u898f\u5b9a\uff0c\u50b5\u52d9\u4eba\u9072\u5ef6\u8005\uff0c\u50b5\u6b0a\u4eba\u5f97\u8acb\u6c42\u5176\u8ce0\u511f\u56e0\u9072\u5ef6\u800c\u751f\u4e4b\u640d\u5bb3\uff1b\u9072\u5ef6\u4e4b\u50b5\u52d9\uff0c\u4ee5\u652f\u4ed8\u91d1\u9322\u70ba\u6a19\u7684\u8005\uff0c\u50b5\u6b0a\u4eba\u5f97\u8acb\u6c42\u4f9d\u6cd5\u5b9a\u5229\u7387\u8a08\u7b97\u4e4b\u9072\u5ef6\u5229\u606f\uff0c\u4f46\u7d04\u5b9a\u5229\u7387\u8f03\u9ad8\u8005\uff0c\u4ecd\u5f9e\u5176<mark style=\"background-color:#f9ff00\" class=\"has-inline-color\">\u7d04\u5b9a\u5229\u7387<\/mark>\uff08\u4e0b\u7a31<mark style=\"background-color:#f9ff00\" class=\"has-inline-color\">\u6cd5\u5b9a\u9072\u5ef6\u5229\u606f<\/mark>\uff09\u3002\u7230\u6cd5\u5b9a\u9072\u5ef6\u5229\u606f\u4fc2\u50b5\u6b0a\u4eba\u56e0\u50b5\u52d9\u4eba\u9072\u5ef6\u652f\u4ed8\u91d1\u9322\u81f4\u751f\u640d\u5bb3\u4e4b\u8ce0\u511f\uff0c\u8cb7\u8ce3\u96d9\u65b9\u7d04\u5b9a\u4ea4\u6613\u50f9\u683c\u6642\u56e0\u672a\u80fd\u9810\u77e5\u8cb7\u53d7\u4eba\u662f\u5426\u9072\u5ef6\u652f\u4ed8\u8ca8\u6b3e\uff0c\u7576\u4e0d\u81f4\u4e8b\u524d\u5c07\u6cd5\u5b9a\u9072\u5ef6\u5229\u606f\u8a08\u5165\u7d66\u4ed8\u4ea4\u63db\u7684\u5c0d\u50f9\uff0c\u56e0\u6b64\uff0c\u975e\u5c6c\u71df\u696d\u7a05\u6cd5\u7b2c16\u689d\u7b2c1\u9805\u672c\u6587\u6240\u7a31\u300c\u92b7\u552e\u984d\u300d\u3002\u8a72\u90e8\u8ce6\u7a05\u7f7275\u5e745\u670830\u65e5\u53f0\u7a05\u4e8c\u767c\u7b2c7551475\u865f\u66f8\u51fd\u95dc\u65bc\u71df\u696d\u4eba\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u56e0\u8cb7\u65b9\u5ef6\u9072\u4ed8\u6b3e\u800c\u52a0\u6536\u4e4b\u5229\u606f\uff0c\u4fc2\u5c6c\u92b7\u552e\u984d\u7bc4\u570d\uff0c\u61c9\u8ab2\u5fb5\u71df\u696d\u7a05\u4e4b\u898f\u5b9a\uff0c\u672a\u5340\u5206\u6cd5\u5b9a\u9072\u5ef6\u5229\u606f\u672c\u8cea\u4e0a\u4e0d\u5c6c\u65bc\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u5c0d\u50f9\u4e00\u90e8\u5206\uff0c\u800c\u5c07\u9072\u5ef6\u5229\u606f\u4e00\u5f8b\u8a08\u5165\u92b7\u552e\u984d\u7bc4\u570d\uff0c\u6709\u6aa2\u8a0e\u5fc5\u8981\uff0c\u7230\u4e88\u5ee2\u6b62\u4e26\u91cd\u65b0\u6838\u91cb\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u8868\u793a\uff0c\u914d\u5408\u65b0\u4ee4\u7684\u6838\u91cb\uff0c\u7d93\u901a\u76e4\u6aa2\u8a0e\u76f8\u95dc\u51fd\u91cb\uff0c\u4f75\u4e88\u5ee2\u6b62\u8a72\u90e8 74\u5e7411\u670814\u65e5\u53f0\u8ca1\u7a05\u7b2c24799\u865f\u51fd\u300180\u5e743\u670821\u65e5\u53f0\u8ca1\u7a05\u7b2c800098343\u865f\u51fd\u53ca89\u5e741\u670810\u65e5\u53f0\u8ca1\u7a05\u7b2c0880450644\u865f\u51fd\uff08\u4e0b\u7a3189\u5e74\u51fd\uff09\uff0c\u4ee5\u675c\u722d\u8b70\uff1b\u5176\u4e2d89\u5e74\u51fd\u6709\u95dc\u56e0<mark style=\"background-color:#f9ff00\" class=\"has-inline-color\">\u8cb7\u65b9\u9072\u5ef6\u4ed8\u6b3e\u800c\u52a0\u6536\u4e4b\u6cd5\u5b9a\u9072\u5ef6\u5229\u606f\u90e8\u5206\uff0c<\/mark>\u81ea\u672c\u4ee4\u767c\u5e03\u65e5\u8d77\uff0c\u6263\u7e73\u7fa9\u52d9\u4eba\u61c9\u65bc\u7d66\u4ed8\u6642\uff0c\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c88\u689d\u3001\u7b2c89\u689d\u53ca\u7b2c92\u689d\u898f\u5b9a<mark style=\"background-color:#f9ff00\" class=\"has-inline-color\">\u8fa6\u7406\u6263\uff08\u514d\uff09\u7e73\u7533\u5831<\/mark>\u4e8b\u5b9c\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=5821ca73ed914eaa8226d9695fab03e2\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#002eff\" class=\"has-inline-color\">\u4fe1\u5f70\u63d0\u9192\uff1a<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#002eff\" class=\"has-inline-color\">\u7d0d\u7a05\u8005\u6b0a\u5229\u4fdd\u8b77\u6cd5\u7b2c7\u689d\u7b2c3\u9805<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u7d0d\u7a05\u8005\u57fa\u65bc\u7372\u5f97\u79df\u7a05\u5229\u76ca\uff0c\u9055\u80cc\u7a05\u6cd5\u4e4b\u7acb\u6cd5\u76ee\u7684\uff0c\u6feb\u7528\u6cd5\u5f8b\u5f62\u5f0f\uff0c\u4ee5<mark style=\"background-color:#f9ff00\" class=\"has-inline-color has-ast-global-color-2-color\">\u975e\u5e38\u898f\u4ea4\u6613<\/mark>\u898f\u907f\u79df\u7a05\u69cb\u6210\u8981\u4ef6\u4e4b\u8a72\u7576\uff0c\u4ee5\u9054\u6210\u8207\u4ea4\u6613\u5e38\u898f\u76f8\u7576\u4e4b\u7d93\u6fdf\u6548\u679c\uff0c\u70ba\u79df\u7a05\u898f\u907f\u3002\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u4ecd\u6839\u64da\u8207\u5be6\u8cea\u4e0a\u7d93\u6fdf\u5229\u76ca\u76f8\u7576\u4e4b\u6cd5\u5f8b\u5f62\u5f0f\uff0c\u6210\u7acb\u79df\u7a05\u4e0a\u8acb\u6c42\u6b0a\uff0c\u4e26\u52a0\u5fb5\u6eef\u7d0d\u91d1\u53ca\u5229\u606f\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#002eff\" class=\"has-inline-color\">\u5ef6\u9072\u4ed8\u6b3e \uff0b\u4f9d\u5408\u7d04\u5229\u7387\u652f\u4ed8\u5229\u606f\uff1d\u4e0d\u958b\u767c\u7968\uff0b\u8981\u6263\u7e73\u901a\u5831<\/mark><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u65bc\u4eca\uff086\uff09\u65e5\u6838\u91cb\uff0c\u71df\u696d\u4eba\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\uff0c\u56e0\u8cb7\u53d7\u4eba\u9072\u5ef6\u652f\u4ed8\u50f9\u6b3e\uff0c\u57fa\u65bc\u96d9\u65b9\u7d04\u5b9a\u6216\u7d93\u8a34\u8a1f\u3001\u975e\u8a1f\u7a0b\u5e8f\u800c\u4f9d\u6c11\u6cd5\u7b2c2 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"set","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":[68,66,67],"class_list":["post-3371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-68","tag-66","tag-67"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3371","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=3371"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3371\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/3372"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=3371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=3371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=3371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}