{"id":3982,"date":"2025-01-20T17:53:42","date_gmt":"2025-01-20T09:53:42","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=3982"},"modified":"2025-01-21T09:23:43","modified_gmt":"2025-01-21T01:23:43","slug":"%e5%80%8b%e4%ba%ba%e4%ba%a4%e6%98%93%e5%9b%a0%e9%80%a3%e7%ba%8c%e7%b9%bc%e6%89%bf%e6%88%96%e5%8f%97%e9%81%ba%e8%b4%88%e5%8f%96%e5%be%97%e4%b9%8b%e6%88%bf%e5%b1%8b%e3%80%81%e5%9c%9f%e5%9c%b0%ef%bc%8c","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e5%80%8b%e4%ba%ba%e4%ba%a4%e6%98%93%e5%9b%a0%e9%80%a3%e7%ba%8c%e7%b9%bc%e6%89%bf%e6%88%96%e5%8f%97%e9%81%ba%e8%b4%88%e5%8f%96%e5%be%97%e4%b9%8b%e6%88%bf%e5%b1%8b%e3%80%81%e5%9c%9f%e5%9c%b0%ef%bc%8c\/","title":{"rendered":"\u500b\u4eba\u4ea4\u6613\u56e0\u9023\u7e8c\u7e7c\u627f\u6216\u53d7\u907a\u8d08\u53d6\u5f97\u4e4b\u623f\u5c4b\u3001\u571f\u5730\uff0c\u8a08\u7b97\u623f\u5730\u5408\u4e00\u7a05\u4e4b\u623f\u5730\u6301\u6709\u671f\u9593\u6642\u5f97\u4e00\u4f75\u8a08\u5165"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u4f9d\u64da\u8ca1\u653f\u90e8112\u5e7411\u67082\u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c11204619060\u865f\u4ee4\uff08\u4ee5\u4e0b\u7a31\u8ca1\u653f\u90e8\u4ee4\uff09\uff0c\u500b\u4eba\u4ea4\u6613\u56e0\u9023\u7e8c\u7e7c\u627f\u6216\u53d7\u907a\u8d08\u53d6\u5f97\u4e4b\u623f\u5c4b\u3001\u571f\u5730\uff0c\u4f9d\u623f\u5730\u5408\u4e00\u6240\u5f97\u7a05\u5236\u8a08\u7b97\u6301\u6709\u671f\u9593\u61c9\u9069\u7528\u7a05\u7387\u4ee5\u53ca\u9069\u7528\u81ea\u4f4f\u512a\u60e0\u5c45\u4f4f\u671f\u9593\u6642\uff0c\u5f97\u5c07\u9023\u7e8c\u300c\u5404\u6b21\u300d\u7e7c\u627f\u6216\u53d7\u907a\u8d08\u4e4b\u88ab\u7e7c\u627f\u4eba\u6216\u907a\u8d08\u4eba\u6301\u6709\u671f\u9593\u5408\u4f75\u8a08\u7b97\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8aaa\u660e\uff0c\u56e0\u7e7c\u627f\u53d6\u5f97\u623f\u5730\uff0c\u5c0d\u7e7c\u627f\u4eba\u800c\u8a00\uff0c\u5176\u53d6\u5f97\u6642\u9ede\u53ca\u51fa\u552e\u539f\u56e0\u975e\u4eba\u70ba\u6240\u80fd\u63a7\u5236\uff0c\u5018\u65bc\u7e7c\u627f\u5f8c\u77ed\u671f\u5167\u51fa\u552e\u8a72\u623f\u5730\uff0c\u56e0\u6301\u6709\u671f\u9593\u8f03\u77ed\u9069\u7528\u8f03\u9ad8\u7a05\u7387\uff0c\u52a0\u91cd\u7e7c\u627f\u4eba\u79df\u7a05\u8ca0\u64d4\uff0c\u662f\u6240\u5f97\u7a05\u6cd5\u7b2c14\u689d\u4e4b4\u7b2c3\u9805\u660e\u8a02<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u500b\u4eba\u56e0\u7e7c\u627f\u800c\u53d6\u5f97\u4e4b\u623f\u5730\uff0c\u65bc\u51fa\u552e\u8a72\u623f\u5730\u8a08\u7b97\u6301\u6709\u671f\u9593\u6642\uff0c\u5f97\u4f75\u8a08\u88ab\u7e7c\u627f\u4eba\u6301\u6709\u671f\u9593\u3002\u9452\u65bc\u9023\u7e8c\u767c\u751f2\u6b21\u4ee5\u4e0a\uff08\u542b\u7576\u6b21\uff09\u7e7c\u627f\uff0c\u591a\u6578\u5c6c\u65bc\u89aa\u5c6c\u63a5\u9023\u904e\u4e16\u4e4b\u6848\u4ef6\uff0c\u66f4\u975e\u4eba\u70ba\u6240\u80fd\u63a7\u5236\u4e4b\u60c5\u5f62\uff0c\u8ca1\u653f\u90e8\u4ee4\u9042\u653e\u5bec\u5c07\u300c\u5404\u6b21\u300d\u88ab\u7e7c\u627f\u4eba\u6301\u6709\u671f\u9593\u5747\u5f97\u7d0d\u5165\u6301\u6709\u671f\u9593\u8a08\u7b97\u7bc4\u570d\uff0c\u4ee5\u5229\u76f8\u95dc\u6848\u4ef6\u5f97\u9069\u7528\u8f03\u4f4e\u7a05\u7387\u6216\u81ea\u4f4f\u512a\u60e0\uff0c<\/mark>\u517c\u9867\u60c5\u7406\u4e26\u4fdd\u969c\u7e7c\u627f\u4eba\u4e4b\u6b0a\u76ca\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u6307\u51fa\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7532\u541b\u4e4b\u7236\u65bc81\u5e74\u8cfc\u5165A\u623f\u5730\uff0c\u7532\u7236107\u5e74\u904e\u4e16\uff0c\u7532\u6bcd\u7e7c\u627fA\u623f\u5730\uff0c\u55e3\u7532\u6bcd110\u5e744\u6708\u904e\u4e16\uff0c\u7531\u7532\u7368\u81ea\u7e7c\u627fA\u623f\u5730\uff0c\u4e26\u65bc111\u5e748\u6708\u51fa\u552e\uff0c\u5247\u4f9d\u524d\u8ff0\u6cd5\u4ee4\u898f\u5b9a\uff0c\u65bc\u8a08\u7b97\u7532\u541b\u623f\u5730\u5408\u4e00\u6240\u5f97\u7a05\u6301\u6709\u671f\u9593\u6642\uff0c\u61c9\u4f75\u8a08\u7532\u7236\u53ca\u7532\u6bcd\u4e4b\u6301\u6709\u671f\u9593\uff0c\u7d93\u8a08\u7b97\u6301\u6709\u671f\u9593\u5408\u8a08\u5df2\u8d85\u904e10\u5e74\uff0c\u5f97\u9069\u7528\u8f03\u4f4e\u7a05\u738715%\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1030\" height=\"582\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21.png\" alt=\"\" class=\"wp-image-3990\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21.png 1030w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-300x170.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-1024x579.png 1024w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-768x434.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-18x10.png 18w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u547c\u7c72\uff0c\u623f\u5730\u5408\u4e00\u7a05\u63a1\u81ea\u884c\u7533\u5831\u5236\uff0c\u4e0d\u8ad6\u623f\u5730\u4ea4\u6613\u6709\u7121\u61c9\u7d0d\u7a05\u984d\uff0c\u5747\u61c9\u7533\u5831\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u8a18\u5f97\u65bc\u623f\u5c4b\u3001\u571f\u5730\u5b8c\u6210\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u65e5\u4e4b\u6b21\u65e5\u8d77\u7b9730\u65e5\u5167\u81ea\u884c\u586b\u5177\u7533\u5831\u66f8\uff0c\u6aa2\u9644\u5951\u7d04\u66f8\u5f71\u672c\u53ca\u5176\u4ed6\u6709\u95dc\u6587\u4ef6\uff0c\u5411\u8a72\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u8fa6\u7406\u7533\u5831\uff1b\u6709\u61c9\u7d0d\u7a05\u984d\u8005\uff0c\u61c9\u4e00\u4f75\u6aa2\u9644\u7e73\u7d0d\u6536\u64da\uff0c\u5982\u671f\u7533\u5831\u4e26\u7e73\u7d0d\uff0c\u4ee5\u514d\u53d7\u7f70\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"831\" height=\"489\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-2.png\" alt=\"\" class=\"wp-image-3991\" style=\"width:377px;height:auto\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-2.png 831w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-2-300x177.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-2-768x452.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/01\/114.01.21-2-18x12.png 18w\" sizes=\"(max-width: 831px) 100vw, 831px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u9644\u4ef6\uff1a<a href=\"https:\/\/www.ntbna.gov.tw\/download\/ca3c2b99c463426787f9707870b4b7e4\" target=\"_blank\" rel=\"noopener\">\u53f0\u8ca1\u7a05\u5b57\u7b2c11204619060\u865f <\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u4f9d\u64da\u8ca1\u653f\u90e8112\u5e7411\u67082\u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c11204619060\u865f\u4ee4\uff08\u4ee5\u4e0b\u7a31\u8ca1\u653f\u90e8\u4ee4\uff09\uff0c\u500b\u4eba [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3983,"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":[116,117,331,329,330],"class_list":["post-3982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-116","tag-117","tag-331","tag-329","tag-330"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3982","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=3982"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/3982\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/3983"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=3982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=3982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=3982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}