{"id":3477,"date":"2024-02-20T14:21:11","date_gmt":"2024-02-20T06:21:11","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=3477"},"modified":"2024-02-20T14:21:17","modified_gmt":"2024-02-20T06:21:17","slug":"%e7%b6%b2%e8%b7%af%e9%8a%b7%e5%94%ae%e5%b9%b4%e8%b2%a8%ef%bc%8c%e8%ab%8b%e7%95%99%e6%84%8f%e8%be%a6%e7%90%86%e7%a8%85%e7%b1%8d%e7%99%bb%e8%a8%98%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%b6%b2%e8%b7%af%e9%8a%b7%e5%94%ae%e5%b9%b4%e8%b2%a8%ef%bc%8c%e8%ab%8b%e7%95%99%e6%84%8f%e8%be%a6%e7%90%86%e7%a8%85%e7%b1%8d%e7%99%bb%e8%a8%98%e8%a6%8f%e5%ae%9a\/","title":{"rendered":"\u7db2\u8def\u92b7\u552e\u5e74\u8ca8\uff0c\u8acb\u7559\u610f\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\u898f\u5b9a"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u96a8\u8457\u7db2\u8def\u79d1\u6280\u767c\u9054\u53ca\u5f8c\u75ab\u60c5\u6642\u4ee3\u6d88\u8cbb\u7fd2\u6163\u6539\u8b8a\uff0c\u8a31\u591a\u4ea4\u6613\u6a21\u5f0f\u5df2\u7531\u5be6\u9ad4\u5e97\u9762\u8d70\u5411\u7db2\u8def\u92b7\u552e\uff0c\u8fb2\u66c6\u65b0\u5e74\u671f\u9593\uff0c\u900f\u904e\u7db2\u8def\u92b7\u552e\u5e74\u8ca8\u60c5\u5f62\u66f4\u662f\u71b1\u7d61\uff0c\u8ca1\u653f\u90e8\u5357\u5340\u570b\u7a05\u5c40\u63d0\u9192\u7d93\u71df\u300c\u7121\u5be6\u9ad4\u5e97\u9762\u300d\u7684\u500b\u4eba\u8ce3\u5bb6\uff0c\u61c9\u7559\u610f\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\u76f8\u95dc\u898f\u5b9a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u5357\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u500b\u4eba\u4ee5\u71df\u5229\u70ba\u76ee\u7684\uff0c\u900f\u904e\u7db2\u8def\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\uff0c\u4e14\u672a\u7d93\u71df\u5be6\u9ad4\u5e97\u9762\uff0c<mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u7576\u6708\u92b7\u552e\u984d<\/mark>\u5982\u5df2\u9054\u71df\u696d\u7a05\u8d77\u5fb5\u9ede\uff08\u92b7\u552e\u8ca8\u7269\u70ba8\u842c\u5143\u3001\u92b7\u552e\u52de\u52d9\u70ba4\u842c\u5143\uff09\uff0c\u4f9d\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u898f\u5b9a\uff0c\u61c9\u7acb\u5373\u5411\u570b\u7a05\u5c40\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\uff0c\u4e26\u61c9\u65bc<mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u7db2\u8def\u92b7\u552e\u9801\u9762\u53ca\u76f8\u95dc\u4ea4\u6613\u61c9\u7528\u8edf\u9ad4\u6216\u7a0b\u5f0f\u4e4b\u660e\u986f\u4f4d\u7f6e\u6e05\u695a\u63ed\u9732\u300c\u71df\u696d\u4eba\u540d\u7a31\u300d\u53ca\u300c\u7d71\u4e00\u7de8\u865f\u300d\u7b49\u71df\u696d\u8cc7\u8a0a\uff0c<\/mark>\u4ee5\u65b9\u4fbf\u6d88\u8cbb\u8005\u8fa8\u8b58\uff0c\u63d0\u5347\u4ea4\u6613\u8cc7\u8a0a\u900f\u660e\u5ea6\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8209\u4f8b\u8aaa\u660e\uff0c\u738b\u5c0f\u59d0113\u5e741\u6708\u5206\u5225\u900f\u904eA\u5e73\u53f0\u53caB\u5e73\u53f0\u92b7\u552e\u5e74\u7bc0\u9664\u820a\u4f48\u65b0\u5546\u54c1\uff0c2\u5e73\u53f0\u5404\u6536\u6b3e50,000\u5143\uff0c\u7576\u6708\u92b7\u552e\u984d\u5408\u8a08100,000\u5143\uff0c\u5df2\u9054\u71df\u696d\u7a05\u8d77\u5fb5\u9ede\uff0c\u6700\u9072\u61c9\u65bc\u6b21\u6708\u5e95\uff08\u5373113\u5e742\u6708\u5e95\uff09\u524d\u5411\u570b\u7a05\u5c40\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\uff0c\u7e73\u7d0d\u71df\u696d\u7a05\uff0c\u4e26\u65bc\u5176\u7db2\u8def\u92b7\u552e\u9801\u9762\u63ed\u9732\u300c\u71df\u696d\u4eba\u540d\u7a31\u300d\u53ca\u300c\u7d71\u4e00\u7de8\u865f\u300d\u4e4b\u71df\u696d\u8cc7\u8a0a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u5357\u5340\u570b\u7a05\u5c40\u547c\u7c72\uff0c\u500b\u4eba\u7db2\u8def\u8ce3\u5bb6\u5982\u4f9d\u898f\u5b9a\u61c9\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\u800c\u5c1a\u672a\u7533\u8fa6\u8005\uff0c\u5728\u672a\u7d93\u6aa2\u8209\u3001\u672a\u7d93\u7a3d\u5fb5\u6a5f\u95dc\u6216\u8ca1\u653f\u90e8\u6307\u5b9a\u4e4b\u8abf\u67e5\u4eba\u54e1\u9032\u884c\u8abf\u67e5\u524d\uff0c\u8acb\u5118\u901f\u4e3b\u52d5\u88dc\u8fa6\u7a05\u7c4d\u767b\u8a18\u53ca\u88dc\u7e73\u6240\u6f0f\u7a05\u984d\u4e26\u52a0\u8a08\u5229\u606f\uff0c\u624d\u53ef\u4f9d\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c48\u689d\u4e4b1\u898f\u5b9a\u514d\u9664\u76f8\u95dc\u8655\u7f70\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f86\u6e90\uff1a<a href=\"https:\/\/www.ntbsa.gov.tw\/singlehtml\/5e0e49a811b74b50b5a6486d38374285?cntId=321083e388f14d3ab0c4c95298625bbe\" 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:#0008b1\" 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:#0008b1\" class=\"has-inline-color\">\u7db2\u8def\u92b7\u552e\u71df\u696d\u984d\uff1e\u7269\u54c1\uff18\u842c\u6216\u52de\u52d9\uff14\u842c\u6642\u9700\u8fa6\u7406\u4e8b\u9805\uff1a<br>1.\u7a05\u7c4d\u767b\u8a18<br>2.\u7db2\u8def\u92b7\u552e\u767b\u8a18<br>3.\u92b7\u552e\u7db2\u9801\u4e0a\u9700\u8a3b\u660e\u71df\u696d\u4eba\u540d\u7a31\uff0b\u7d71\u4e00\u7de8\u865f<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0008b1\" class=\"has-inline-color\">\u9700\u7559\u610f\u71df\u696d\u984d\u662f\u6309\u6708\u8a08\u7b97\uff0c\u4e0d\u662f\u63a1\u7d2f\u8a08\u3002<\/mark><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u96a8\u8457\u7db2\u8def\u79d1\u6280\u767c\u9054\u53ca\u5f8c\u75ab\u60c5\u6642\u4ee3\u6d88\u8cbb\u7fd2\u6163\u6539\u8b8a\uff0c\u8a31\u591a\u4ea4\u6613\u6a21\u5f0f\u5df2\u7531\u5be6\u9ad4\u5e97\u9762\u8d70\u5411\u7db2\u8def\u92b7\u552e\uff0c\u8fb2\u66c6\u65b0\u5e74\u671f\u9593\uff0c\u900f\u904e\u7db2\u8def\u92b7\u552e\u5e74\u8ca8 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3478,"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":[67,106,105,107],"class_list":["post-3477","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-67","tag-106","tag-105","tag-107"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3477","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=3477"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3477\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/3478"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=3477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=3477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=3477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}