{"id":3837,"date":"2024-11-22T14:05:34","date_gmt":"2024-11-22T06:05:34","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=3837"},"modified":"2024-11-22T14:05:35","modified_gmt":"2024-11-22T06:05:35","slug":"%e4%b8%8d%e5%90%8c%e8%a1%8c%e6%a5%ad%e9%8a%b7%e5%94%ae%e4%bd%8f%e5%ae%bf%e5%88%b8%ef%bc%8c%e9%96%8b%e7%ab%8b%e7%99%bc%e7%a5%a8%e6%99%82%e9%99%90%e5%a4%a7%e4%b8%8d%e5%90%8c%ef%bc%81","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e4%b8%8d%e5%90%8c%e8%a1%8c%e6%a5%ad%e9%8a%b7%e5%94%ae%e4%bd%8f%e5%ae%bf%e5%88%b8%ef%bc%8c%e9%96%8b%e7%ab%8b%e7%99%bc%e7%a5%a8%e6%99%82%e9%99%90%e5%a4%a7%e4%b8%8d%e5%90%8c%ef%bc%81\/","title":{"rendered":"\u4e0d\u540c\u884c\u696d\u92b7\u552e\u4f4f\u5bbf\u5238\uff0c\u958b\u7acb\u767c\u7968\u6642\u9650\u5927\u4e0d\u540c\uff01"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u8fd1\u671f\u570b\u969b\u65c5\u5c55\u5713\u6eff\u843d\u5e55\uff0c\u5c55\u89bd\u671f\u9593\uff0c\u570b\u5167\u98ef\u5e97\uff08\u65c5\u5bbf\u696d\u8005\uff09\u7cbe\u9078\u591a\u6b3e\u512a\u60e0\u7684\u4f4f\u5bbf\u5238\u5438\u5f15\u6d88\u8cbb\u8005\u8cfc\u8cb7\uff0c\u8a72\u5c40\u63d0\u9192\uff0c\u4e0d\u8ad6\u5728\u5be6\u9ad4\u5546\u5e97\u6216\u7db2\u7ad9\u92b7\u552e\u4f4f\u5bbf\u5238\u7686\u61c9\u4f9d\u76f8\u95dc\u6cd5\u4ee4\u898f\u5b9a\u78ba\u5be6\u958b\u7acb\u7d71\u4e00\u767c\u7968\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u9032\u4e00\u6b65\u8aaa\u660e\uff0c\u4f9d\u300c\u71df\u696d\u4eba\u958b\u7acb\u92b7\u552e\u6191\u8b49\u6642\u9650\u8868\u300d\u898f\u5b9a\uff0c<mark style=\"background-color:#00e35e\" class=\"has-inline-color\">\u65c5\u5bbf\u696d\u8005<\/mark>\u6709\u5225\u65bc\u4e00\u822c<mark style=\"background-color:#ffe200\" class=\"has-inline-color\">\u8cb7\u8ce3\u696d\u8005<\/mark>\u65bc<mark style=\"background-color:#ffe200\" class=\"has-inline-color\">\u300c\u767c\u8ca8\u6642\u300d\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c<\/mark>\u5176\u4fc2\u65bc<mark style=\"background-color:#00e35e\" class=\"has-inline-color\">\u300c\u7d50\u7b97\u6642\u300d\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c<\/mark>\u56e0\u6b64\u65c5\u5bbf\u696d\u8005\u96d6\u65bc\u92b7\u552e\u4f4f\u5bbf\u5238\u6642\u5148\u6536\u6b3e\uff0c\u5f97\u66ab\u514d\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c\u4fdf\u6d88\u8cbb\u8005\u6301\u4f4f\u5bbf\u5238\u5165\u4f4f\u7d50\u7b97\u6642\uff0c\u518d\u884c\u958b\u7acb\u7d71\u4e00\u767c\u7968\u3002\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\u5982\u9644\u8868\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u547c\u7c72\uff0c\u71df\u696d\u4eba\u8acb\u81ea\u6211\u6aa2\u8996\u65bc\u92b7\u552e\u4f4f\u5bbf\u5238\u6642\uff0c\u6709\u7121\u4f9d\u76f8\u95dc\u898f\u5b9a\u958b\u7acb\u7d71\u4e00\u767c\u7968\uff0c\u5982\u6709\u767c\u73fe\u672a\u4f9d\u898f\u5b9a\u958b\u7acb\u6216\u77ed\u6f0f\u958b\u7d71\u4e00\u767c\u7968\u60c5\u4e8b\uff0c\u5728\u672a\u7d93\u6aa2\u8209\u3001\u672a\u7d93\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u6216\u8ca1\u653f\u90e8\u6307\u5b9a\u4e4b\u8abf\u67e5\u4eba\u54e1\u9032\u884c\u8abf\u67e5\u524d\uff0c\u4e3b\u52d5\u5411\u7a3d\u5fb5\u6a5f\u95dc\u88dc\u5831\u4e26\u88dc\u7e73\u6240\u6f0f\u7a05\u6b3e\u53ca\u52a0\u8a08\u5229\u606f\u8005\uff0c\u5373\u53ef\u9069\u7528\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c48\u689d\u4e4b1\u898f\u5b9a\u514d\u4e88\u8655\u7f70\u3002\u5982\u5c0d\u76f8\u95dc\u898f\u5b9a\u6709\u7591\u554f\u8005\uff0c\u8acb\u64a5\u6253\u514d\u8cbb\u670d\u52d9\u96fb\u8a710800-000321\u6d3d\u8a62\uff0c\u5c07\u6709\u5c08\u4eba\u7aed\u8aa0\u63d0\u4f9b\u670d\u52d9\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=d7e6099c4bc34425a21be0436316c408\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"464\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131122-1-2-1024x464.png\" alt=\"\" class=\"wp-image-3839\" style=\"width:791px;height:auto\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131122-1-2-1024x464.png 1024w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131122-1-2-300x136.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131122-1-2-768x348.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131122-1-2-18x8.png 18w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2024\/11\/1131122-1-2.png 1511w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u8fd1\u671f\u570b\u969b\u65c5\u5c55\u5713\u6eff\u843d\u5e55\uff0c\u5c55\u89bd\u671f\u9593\uff0c\u570b\u5167\u98ef\u5e97\uff08\u65c5\u5bbf\u696d\u8005\uff09\u7cbe\u9078\u591a\u6b3e\u512a\u60e0\u7684\u4f4f\u5bbf\u5238\u5438\u5f15\u6d88\u8cbb\u8005\u8cfc\u8cb7\uff0c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3838,"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":[250,252,253,251,101],"class_list":["post-3837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-250","tag-252","tag-253","tag-251","tag-101"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3837","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=3837"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3837\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/3838"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=3837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=3837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=3837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}