{"id":3775,"date":"2024-11-21T09:32:31","date_gmt":"2024-11-21T01:32:31","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=3775"},"modified":"2024-11-21T09:32:33","modified_gmt":"2024-11-21T01:32:33","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e8%be%a6%e7%90%86%e6%b1%ba%e6%b8%85%e7%ae%97%e7%94%b3%e5%a0%b1%ef%bc%8c%e6%87%89%e6%b3%a8%e6%84%8f%e7%94%b3%e5%a0%b1%e6%9c%9f%e9%96%93%e8%a6%8f%e5%ae%9a%ef%bc%8c","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e8%be%a6%e7%90%86%e6%b1%ba%e6%b8%85%e7%ae%97%e7%94%b3%e5%a0%b1%ef%bc%8c%e6%87%89%e6%b3%a8%e6%84%8f%e7%94%b3%e5%a0%b1%e6%9c%9f%e9%96%93%e8%a6%8f%e5%ae%9a%ef%bc%8c\/","title":{"rendered":"\u71df\u5229\u4e8b\u696d\u8fa6\u7406\u6c7a\u6e05\u7b97\u7533\u5831\uff0c\u61c9\u6ce8\u610f\u7533\u5831\u671f\u9593\u898f\u5b9a\uff0c\u4ee5\u514d\u903e\u671f\u7533\u5831"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u71df\u5229\u4e8b\u696d\u8fa6\u7406\u6c7a\u6e05\u7b97\u7533\u5831\u6642\uff0c\u61c9\u78ba\u8a8d\u6c7a\u8b70\u89e3\u6563\u3001\u5ee2\u6b62\u3001\u5408\u4f75\u6216\u8f49\u8b93\u65e5\u671f\u53ca\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u65e5\u671f\uff0c\u4ee5\u5229\u8a08\u7b97\u6c7a\u6e05\u7b97\u671f\u9593\u8207\u7533\u5831\u671f\u9593\uff0c\u4e26\u5728\u898f\u5b9a\u7533\u5831\u671f\u9593\u5167\u8fa6\u7406\u6c7a\u6e05\u7b97\u7533\u5831\u3002<br>\u8ca1\u653f\u90e8\u9ad8\u96c4\u570b\u7a05\u5c40\u8aaa\u660e\uff0c\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c75\u689d\u898f\u5b9a\uff0c\u71df\u5229\u4e8b\u696d\u9047\u6709\u89e3\u6563\u3001\u5ee2\u6b62\u3001\u5408\u4f75\u6216\u8f49\u8b93\u60c5\u4e8b\u6642\uff0c\u61c9\u65bc<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u6587\u66f8\u767c\u6587\u65e5\u4e4b\u6b21\u65e5\u8d77\u7b9745\u65e5\u5167<\/mark>\uff0c\u7533\u5831\u622a\u81f3\u89e3\u6563\u3001\u5ee2\u6b62\u3001\u5408\u4f75\u6216\u8f49\u8b93\u65e5\u4e4b\u6c7a\u7b97\u671f\u9593\u6240\u5f97\u984d\uff1b\u4e26\u61c9\u65bc<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u5be6\u969b\u8fa6\u7406\u6e05\u7b97\u5b8c\u7d50\u4e4b\u65e5\u8d7730\u65e5\u5167<\/mark>\uff0c\u7533\u5831\u6e05\u7b97\u671f\u9593\u4e4b\u6e05\u7b97\u6240\u5f97\u3002\u70ba\u5229\u71df\u5229\u4e8b\u696d\u77ad\u89e3\uff0c\u8a72\u5c40\u81da\u5217\u6c7a\u6e05\u7b97\u671f\u9593\u8207\u7533\u5831\u671f\u9593\u8aaa\u660e\u5982\u4e0b\u8868\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"193\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121-1024x193.png\" alt=\"\" class=\"wp-image-3818\" style=\"width:792px;height:auto\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121-1024x193.png 1024w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121-300x57.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121-768x145.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121-18x3.png 18w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121.png 1056w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"is-style-default has-medium-font-size\"><strong>\u8a72\u5c40\u9032\u4e00\u6b65\u8209\u4f8b\u8aaa\u660e\uff0c\u7532\u516c\u53f8112\u5e746\u670829\u65e5\u7d93\u80a1\u6771\u6703\u6c7a\u8b70\u89e3\u6563\uff0c\u4e26\u5411\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u89e3\u6563\u767b\u8a18\uff0c112\u5e747\u670814\u65e5\u6536\u5230\u4e3b\u7ba1\u6a5f\u95dc\u767c\u6587\u65e5\u671f\u70ba112\u5e747\u670812\u65e5\u4e4b\u6838\u51c6\u89e3\u6563\u6587\u66f8\uff0c\u4e26\u65bc112\u5e7410\u670830\u65e5\u8fa6\u7406\u6e05\u7b97\u5b8c\u7d50\uff0c\u5176\u6c7a\u6e05\u7b97\u671f\u9593\u8207\u7533\u5831\u671f\u9593\u5716\u91cb\u5982\u4e0b\uff1a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"979\" height=\"240\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121-.png\" alt=\"\" class=\"wp-image-3819\" style=\"width:798px;height:auto\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121-.png 979w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121--300x74.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121--768x188.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131121--18x4.png 18w\" sizes=\"(max-width: 979px) 100vw, 979px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u63d0\u9192\uff0c\u71df\u5229\u4e8b\u696d\u7d93\u6c7a\u8b70\u89e3\u6563\u5f8c\uff0c\u672a\u4f9d\u524d\u63ed\u6240\u5f97\u7a05\u6cd5\u7b2c75\u689d\u898f\u5b9a\u671f\u9650\u7533\u5831\u7576\u671f\u6c7a\u7b97\u6240\u5f97\u984d\u6216\u6e05\u7b97\u6240\u5f97\u8005\uff0c\u7a3d\u5fb5\u6a5f\u95dc\u5c07\u4f9d\u67e5\u5f97\u8cc7\u6599\u6309\u540c\u696d\u5229\u6f64\u6a19\u6e96\u6838\u5b9a\u5176\u6240\u5f97\u984d\u53ca\u61c9\u7d0d\u7a05\u984d\u3002\u6c11\u773e\u5982\u6709\u6c7a\u6e05\u7b97\u7533\u5831\u76f8\u95dc\u7591\u7fa9\uff0c\u53ef\u64a5\u6253\u514d\u8cbb\u670d\u52d9\u96fb\u8a710800-000-321\u6d3d\u8a62\uff0c\u6216\u81f3\u8a72\u5c40\u7db2\u7ad9\uff08https:\/\/www.ntbk.gov.tw\uff09\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=f148a9a23b944a66acf86006528882fa\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u71df\u5229\u4e8b\u696d\u8fa6\u7406\u6c7a\u6e05\u7b97\u7533\u5831\u6642\uff0c\u61c9\u78ba\u8a8d\u6c7a\u8b70\u89e3\u6563\u3001\u5ee2\u6b62\u3001\u5408\u4f75\u6216\u8f49\u8b93\u65e5\u671f\u53ca\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u65e5\u671f\uff0c\u4ee5\u5229\u8a08\u7b97\u6c7a\u6e05\u7b97\u671f\u9593\u8207\u7533\u5831\u671f\u9593 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3820,"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":[245,246,247],"class_list":["post-3775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-245","tag-246","tag-247"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3775","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=3775"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3775\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/3820"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=3775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=3775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=3775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}