{"id":4049,"date":"2025-02-20T10:23:21","date_gmt":"2025-02-20T02:23:21","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4049"},"modified":"2025-02-20T10:23:23","modified_gmt":"2025-02-20T02:23:23","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e6%b1%b0%e6%8f%9b%e8%bb%8a%e8%bc%9b%e5%8f%96%e5%be%97%e9%80%80%e9%82%84%e6%b8%9b%e5%be%b5%e8%b2%a8%e7%89%a9%e7%a8%85-%e6%87%89%e5%88%97%e7%82%ba%e6%88%90%e6%9c%ac","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e6%b1%b0%e6%8f%9b%e8%bb%8a%e8%bc%9b%e5%8f%96%e5%be%97%e9%80%80%e9%82%84%e6%b8%9b%e5%be%b5%e8%b2%a8%e7%89%a9%e7%a8%85-%e6%87%89%e5%88%97%e7%82%ba%e6%88%90%e6%9c%ac\/","title":{"rendered":"\u71df\u5229\u4e8b\u696d\u6c70\u63db\u8eca\u8f1b\u53d6\u5f97\u9000\u9084\u6e1b\u5fb5\u8ca8\u7269\u7a05 \u61c9\u5217\u70ba\u6210\u672c\u6216\u672a\u6298\u6e1b\u9918\u984d\u4e4b\u6e1b\u9805"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u71df\u5229\u4e8b\u696d\u6c70\u63db\u8001\u820a\u8eca\u8f1b\uff0c\u4f9d\u8ca8\u7269\u7a05\u689d\u4f8b\u7b2c12\u689d\u4e4b5\u6216\u7b2c12\u689d\u4e4b6\u898f\u5b9a<mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u53d6\u5f97\u9000\u9084\u6e1b\u5fb5\u4e4b\u8ca8\u7269\u7a05\u7a05\u984d\uff0c\u975e\u5c6c\u6240\u5f97\u6027\u8cea\uff0c\u61c9\u65bc\u7533\u8acb\u5e74\u5ea6\u5217\u70ba\u8cc7\u7522\u6210\u672c\u6216\u672a\u6298\u6e1b\u9918\u984d\u4e4b\u6e1b\u9805\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u5357\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u71df\u5229\u4e8b\u696d\u8cfc\u8cb7\u7b26\u5408\u8ca8\u7269\u7a05\u689d\u4f8b\u7b2c12\u689d\u4e4b5\u6216\u7b2c12\u689d\u4e4b6\u898f\u5b9a\u4e4b\u65b0\u8eca\uff0c\u5982\u65bc<mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u8cfc\u8cb7\u7576\u5e74\u5ea6\u7533\u8acb\u9000\u9084\u6e1b\u5fb5\u4e4b\u8ca8\u7269\u7a05\u7a05\u984d\uff0c\u61c9\u5217\u70ba\u8a72\u8cc7\u7522\u6210\u672c\u4e4b\u6e1b\u9805\u3002<\/mark>\u5982\u65bc<mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u8cfc\u8cb7\u4e4b\u6b21\u5e74\u5ea6\u59cb\u7533\u8acb\u9000\u9084\u8005\uff0c\u5247\u61c9\u65bc\u7533\u8acb\u6642\u5217\u70ba\u8a72\u8cc7\u7522\u672a\u6298\u6e1b\u9918\u984d\u4e4b\u6e1b\u9805\uff0c<\/mark>\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c52\u689d\u898f\u5b9a\u8a08\u7b97\u6298\u820a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff0c\u7532\u516c\u53f8\u65bc112\u5e741\u67081\u65e5\u65b0\u8cfc\u5927\u8ca8\u8eca1\u8f1b\u4e26\u5831\u5ee2\u8001\u820a\u5927\u8ca8\u8eca\uff0c\u65b0\u8eca\u53d6\u5f97\u6210\u672c\u70ba480\u842c\u5143\uff0c\u8010\u7528\u5e74\u65785\u5e74\uff0c\u9810\u4f30\u6b98\u503c80\u842c\u5143\uff0c\u4e26\u65bc\u7576\u5e74\u5ea6\u7533\u8acb\u9000\u9084\u6e1b\u5fb5\u4e4b\u8ca8\u7269\u7a05\u7a05\u984d40\u842c\u5143\uff0c\u7532\u516c\u53f8\u8fa6\u7406112\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6642\uff0c\u61c9\u4ee5\u65b0\u8eca\u5e33\u9762\u50f9\u503c440\u842c\u5143\uff08\u53d6\u5f97\u6210\u672c480\u842c\u5143\uff0d\u6e1b\u5fb5\u4e4b\u8ca8\u7269\u7a05\u7a05\u984d40\u842c\u5143\uff09\u6263\u9664\u9810\u4f30\u6b98\u503c80\u842c\u5143\u5f8c\u4e4b\u91d1\u984d\uff0c\u6309\u8010\u7528\u5e74\u65785\u5e74\u8a08\u7b97\u6bcf\u5e74\u61c9\u63d0\u5217\u6298\u820a\u8cbb\u752872\u842c\u5143\u3010\uff08\u5e33\u9762\u50f9\u503c440\u842c\u5143\uff0d\u9810\u4f30\u6b98\u503c80\u842c\u5143\uff09\u00f7\u8010\u7528\u5e74\u96505\u5e74\u3011\uff0c\u60df\u7532\u516c\u53f8\u65bc\u8fa6\u7406112\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6642\uff0c\u672a\u5c07\u9000\u9084\u8ca8\u7269\u7a05\u7a05\u6b3e40\u842c\u5143\u5165\u5e33\uff0c\u5373\u672a\u5217\u70ba\u65b0\u8cfc\u5927\u8ca8\u8eca\u6210\u672c\u6e1b\u9805\uff0c\u4ecd\u5217\u5831\u6298\u820a\u8cbb\u752880\u842c\u5143\uff0c\u81f4\u865b\u5217\u6298\u820a\u8cbb\u75288\u842c\u5143\uff0c\u9664\u88dc\u5fb5\u7a05\u984d\uff0c\u4e26\u906d\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c110\u689d\u898f\u5b9a\u8655\u7f70\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u63d0\u9192\uff0c\u71df\u5229\u4e8b\u696d\u8eca\u8f1b\u6c70\u820a\u63db\u65b0\u53d6\u5f97\u9000\u9084\u6e1b\u5fb5\u4e4b\u8ca8\u7269\u7a05\uff0c\u61c9\u6ce8\u610f\u76f8\u95dc\u5217\u5e33\u898f\u5b9a\uff0c\u4ee5\u514d\u56e0\u865b\u589e\u6298\u820a\u8cbb\u7528\u800c\u53d7\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=0c1cd454edaa45e0a69a003a77de7736\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u71df\u5229\u4e8b\u696d\u6c70\u63db\u8001\u820a\u8eca\u8f1b\uff0c\u4f9d\u8ca8\u7269\u7a05\u689d\u4f8b\u7b2c12\u689d\u4e4b5\u6216\u7b2c12\u689d\u4e4b6\u898f\u5b9a\u53d6\u5f97\u9000\u9084\u6e1b\u5fb5\u4e4b\u8ca8\u7269\u7a05\u7a05\u984d\uff0c\u975e\u5c6c\u6240\u5f97\u6027\u8cea\uff0c\u61c9\u65bc\u7533 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4050,"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":[360,361,362],"class_list":["post-4049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-360","tag-361","tag-362"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4049","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=4049"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4049\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4050"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}