{"id":4052,"date":"2025-02-20T11:49:35","date_gmt":"2025-02-20T03:49:35","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4052"},"modified":"2025-02-20T11:49:37","modified_gmt":"2025-02-20T03:49:37","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e5%9b%a0%e8%a2%ab%e6%8a%95%e8%b3%87%e4%ba%8b%e6%a5%ad%e7%a0%b4%e7%94%a2%e8%80%8c%e7%99%bc%e7%94%9f%e4%b9%8b%e6%8a%95%e8%b3%87%e6%90%8d%e5%a4%b1%ef%bc%8c%e6%87%89","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e5%9b%a0%e8%a2%ab%e6%8a%95%e8%b3%87%e4%ba%8b%e6%a5%ad%e7%a0%b4%e7%94%a2%e8%80%8c%e7%99%bc%e7%94%9f%e4%b9%8b%e6%8a%95%e8%b3%87%e6%90%8d%e5%a4%b1%ef%bc%8c%e6%87%89\/","title":{"rendered":"\u71df\u5229\u4e8b\u696d\u56e0\u88ab\u6295\u8cc7\u4e8b\u696d\u7834\u7522\u800c\u767c\u751f\u4e4b\u6295\u8cc7\u640d\u5931\uff0c\u61c9\u7559\u610f\u8a8d\u5217\u6642\u9ede"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u71df\u5229\u4e8b\u696d\u5217\u5831\u56e0\u88ab\u6295\u8cc7\u4e8b\u696d\u7834\u7522\u800c\u767c\u751f\u4e4b\u6295\u8cc7\u640d\u5931\uff0c\u61c9<mark style=\"background-color:#ffd900\" class=\"has-inline-color\">\u4ee5\u6cd5\u9662\u7834\u7522\u7d42\u7d50\u88c1\u5b9a\u65e5\u70ba\u8a8d\u5217\u6642\u9ede\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8aaa\u660e\uff0c\u4f9d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c99\u689d\u7b2c1\u6b3e\u3001\u7b2c2\u6b3e\u53ca\u7b2c5\u6b3e\u898f\u5b9a\uff0c<mark style=\"background-color:#ffd900\" class=\"has-inline-color\">\u6295\u8cc7\u640d\u5931\u61c9\u4ee5\u5be6\u73fe\u8005\u70ba\u9650\uff0c<\/mark>\u4e26\u61c9\u6709\u88ab\u6295\u8cc7\u4e8b\u696d\u4e4b\u6e1b\u8cc7\u5f4c\u88dc\u8667\u640d\u3001\u5408\u4f75\u3001\u7834\u7522\u6216\u6e05\u7b97<mark style=\"background-color:#ffd900\" class=\"has-inline-color\">\u8b49\u660e\u6587\u4ef6<\/mark>\uff1b\u5176\u4e2d\u56e0\u88ab\u6295\u8cc7\u4e8b\u696d\u7834\u7522\u800c\u767c\u751f\u6295\u8cc7\u640d\u5931\uff0c<mark style=\"background-color:#ffd900\" class=\"has-inline-color\">\u4ee5\u6cd5\u9662\u7834\u7522\u7d42\u7d50\u88c1\u5b9a\u65e5\u70ba\u6e96\u3002<\/mark>\u53c8\u4f9d\u516c\u53f8\u6cd5\u7b2c89\u689d\u3001\u7b2c211\u689d\u53ca\u7834\u7522\u6cd5\u76f8\u95dc\u898f\u5b9a\uff0c\u516c\u53f8\u8cc7\u7522\u986f\u6709\u4e0d\u8db3\u62b5\u511f\u5176\u6240\u8ca0\u50b5\u52d9\u6642\uff0c\u9664\u5f97\u4f9d\u516c\u53f8\u6cd5\u7b2c282\u689d\u898f\u5b9a\u5411\u6cd5\u9662\u8072\u8acb\u91cd\u6574\u5916\uff0c\u61c9\u5373\u5411\u6cd5\u9662\u8072\u8acb\u5ba3\u544a\u7834\u7522\uff0c\u6cd5\u9662\u51c6\u4e88\u88c1\u5b9a\u5ba3\u544a\u7834\u7522\u5f8c\uff0c\u5373\u7531\u9078\u4efb\u7834\u7522\u7ba1\u7406\u4eba\u57f7\u884c\u5f8c\u7e8c\u7834\u7522\u7a0b\u5e8f\uff0c\u6cd5\u9662\u65bc\u63a5\u5230\u7834\u7522\u7ba1\u7406\u4eba\u63d0\u51fa\u4e4b\u6700\u5f8c\u5206\u914d\u5b8c\u7d50\u4e4b\u5831\u544a\u5f8c\uff0c\u61c9\u70ba\u7834\u7522\u7d42\u7d50\u4e4b\u88c1\u5b9a\u3002\u7230\u71df\u5229\u4e8b\u696d\u56e0\u88ab\u6295\u8cc7\u4e8b\u696d\u7834\u7522\u800c\u767c\u751f\u4e4b\u6295\u8cc7\u640d\u5931\uff0c\u61c9<mark style=\"background-color:#ffd900\" class=\"has-inline-color\">\u65bc\u6cd5\u9662\u88c1\u5b9a\u7834\u7522\u7a0b\u5e8f\u7d42\u7d50\u6642\uff0c\u65b9\u5f97\u5217\u5831\u6295\u8cc7\u640d\u5931\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff0c\u7532\u516c\u53f8111\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\uff0c\u5217\u5831\u56e0\u6295\u8cc7\u4e59\u516c\u53f8\u7834\u7522\u800c\u767c\u751f\u4e4b\u6295\u8cc7\u640d\u5931\u65b0\u81fa\u5e63\uff08\u4e0b\u540c\uff095\u5104\u5143\uff0c\u96d6\u7532\u516c\u53f8\u5df2\u63d0\u793a\u6cd5\u9662\u88c1\u5b9a\u516c\u544a\u6587\u4ef6\uff0c\u60df\u67e5\u8a72\u516c\u544a\u6587\u4ef6\u5167\u5bb9\uff0c\u4fc2\u4e59\u516c\u53f8\u7834\u7522\u7ba1\u7406\u4eba\u4f5c\u6210\u7b2c1\u6b21\u5206\u914d\u8868\u7d93\u6cd5\u9662\u8a8d\u53ef\u4e4b\u88c1\u5b9a\u516c\u544a\uff0c\u800c\u975e\u7834\u7522\u7ba1\u7406\u4eba\u63d0\u51fa\u4e4b\u6700\u5f8c\u5206\u914d\u5b8c\u7d50\u5831\u544a\u4e26\u7d93\u6cd5\u9662\u7834\u7522\u7d42\u7d50\u4e4b\u88c1\u5b9a\uff0c\u4f9d\u524d\u958b\u898f\u5b9a\uff0c\u5c1a\u4e0d\u5f97\u8a8d\u5217\u70ba111\u5e74\u5ea6\u4e4b\u6295\u8cc7\u640d\u5931\uff0c\u6848\u7d93\u8a72\u5c40\u5254\u9664\u6240\u5217\u5831\u4e4b\u6295\u8cc7\u640d\u5931\uff0c\u88dc\u5fb5\u7a05\u6b3e1\u5104\u5143\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u547c\u7c72\uff0c\u71df\u5229\u4e8b\u696d\u5217\u5831\u56e0\u88ab\u6295\u8cc7\u4e8b\u696d\u7834\u7522\u800c\u767c\u751f\u4e4b\u6295\u8cc7\u640d\u5931\uff0c\u61c9\u7279\u5225\u7559\u610f\u7a05\u6cd5\u76f8\u95dc\u898f\u5b9a\uff0c\u4ee5\u514d\u56e0\u4e0d\u7b26\u898f\u5b9a\u800c\u906d\u8abf\u6574\u88dc\u7a05\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=192928337c5049e0aa218d31a080bd48\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u71df\u5229\u4e8b\u696d\u5217\u5831\u56e0\u88ab\u6295\u8cc7\u4e8b\u696d\u7834\u7522\u800c\u767c\u751f\u4e4b\u6295\u8cc7\u640d\u5931\uff0c\u61c9\u4ee5\u6cd5\u9662\u7834\u7522\u7d42\u7d50\u88c1\u5b9a\u65e5\u70ba\u8a8d\u5217\u6642\u9ede\u3002 \u8a72\u5c40\u8aaa [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4053,"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":[335,363,241],"class_list":["post-4052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-335","tag-363","tag-241"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4052","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=4052"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4052\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4053"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}