{"id":4299,"date":"2025-04-21T14:27:17","date_gmt":"2025-04-21T06:27:17","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4299"},"modified":"2025-04-21T14:27:19","modified_gmt":"2025-04-21T06:27:19","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e7%a8%852-0%e7%94%b3%e5%a0%b1%e5%b8%b8%e8%a6%8b%e9%8c%af%e8%aa%a4%e6%88%96%e7%96%8f%e6%bc%8f%e6%85%8b%e6%a8%a3","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e7%a8%852-0%e7%94%b3%e5%a0%b1%e5%b8%b8%e8%a6%8b%e9%8c%af%e8%aa%a4%e6%88%96%e7%96%8f%e6%bc%8f%e6%85%8b%e6%a8%a3\/","title":{"rendered":"\u71df\u5229\u4e8b\u696d\u623f\u5730\u5408\u4e00\u7a052.0\u7533\u5831\u5e38\u898b\u932f\u8aa4\u6216\u758f\u6f0f\u614b\u6a23"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c113\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u5c07\u65bc\u672c\uff08114\uff09\u5e745\u67081\u65e5\u958b\u59cb\uff0c\u70ba\u5354\u52a9\u71df\u5229\u4e8b\u696d\u6b63\u78ba\u7533\u5831\u53ca\u8a08\u7b97\u623f\u5730\u5408\u4e00\u7a052.0\uff0c\u7279\u5225\u6574\u7406\u5e38\u898b\u7533\u5831\u932f\u8aa4\u6216\u758f\u6f0f\u614b\u6a23\uff0c\u63d0\u9192\u6ce8\u610f\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u4e00\u3001\u5206\u958b\u8a08\u7a05\u8aa4\u5217\u5831\u70ba\u5408\u4f75\u8a08\u7a05<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4ea4\u6613105\u5e741\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u4e14\u975e\u5c6c\u8208\u5efa\u623f\u5c4b\u5b8c\u6210\u5f8c\u7b2c1\u6b21\u79fb\u8f49\u4e4b\u623f\u5c4b\u3001\u571f\u5730\u8005\uff0c\u9069\u7528\u623f\u5730\u5408\u4e00\u7a052.0\uff0c\u5176\u4ea4\u6613\u6240\u5f97\u61c9\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c24\u689d\u4e4b5\u7b2c2\u9805\u7b2c1\u6b3e\u898f\u5b9a\uff0c\u6309\u4e0d\u540c\u6301\u6709\u671f\u9593\uff082\u5e74\u4ee5\u5167\u3001\u8d85\u904e2\u5e74\u672a\u903e5\u5e74\u3001\u8d85\u904e5\u5e74\uff09\u9069\u7528\u5dee\u5225\u7a05\u7387\uff0845\uff05\u300135\uff05\u300120\uff05\uff09\uff0c\u5206\u958b\u8a08\u7b97\u61c9\u7d0d\u7a05\u984d\uff0c\u5408\u4f75\u5831\u7e73\uff0c\u60df\u7533\u5831\u6642\u8aa4\u5c07\u623f\u5730\u4ea4\u6613\u640d\u76ca\u8207\u7d93\u71df\u672c\u696d\u4e4b\u640d\u76ca\u5408\u4f75\u8a08\u7b97\u6240\u5f97\u984d\uff0c\u4e26\u65bc\u6263\u9664\u540c\u6cd5\u7b2c39\u689d\u4e4b\u524d10\u5e74\u71df\u696d\u8667\u640d\u5f8c\u4ee5\u7a05\u738720\uff05\u8a08\u7b97\u61c9\u7d0d\u7a05\u984d\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u4e8c\u3001\u9069\u7528\u6cd5\u4ee4\u53ca\u6210\u672c\u8cbb\u7528\u8a08\u7b97\u932f\u8aa4<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4ea4\u6613\u7b26\u5408\u6240\u5f97\u7a05\u6cd5\u7b2c4\u689d\u4e4b4\u7b2c3\u9805\u898f\u5b9a\u4e4b\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\uff0c\u61c9\u8996\u540c\u623f\u5c4b\u3001\u571f\u5730\u4ea4\u6613\uff0c\u60df\u7533\u5831\u6642\u8aa4\u5217\u70ba\u505c\u5fb5\u4e4b\u8b49\u5238\u4ea4\u6613\u6240\u5f97\uff1b\u53c8\u5176\u6210\u672c\u8cbb\u7528\u4e4b\u8a08\u7b97\uff0c\u61c9\u4ee5\u6240\u4ea4\u6613\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u4e4b\u5e33\u5217\u76f8\u95dc\u6210\u672c\u8cbb\u7528\u8a08\u5217\uff0c\u60df\u8aa4\u4ee5\u6240\u4ea4\u6613\u88ab\u6295\u8cc7\u516c\u53f8\u6301\u6709\u4e4b\u623f\u5c4b\u3001\u571f\u5730\u76f8\u95dc\u6210\u672c\u8cbb\u7528\u8a08\u5217\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u4e09\u3001\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u6e1b\u9664\u932f\u8aa4<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u7576\u5e74\u5ea6\u4ea4\u66132\u7b46\u4ee5\u4e0a\u4e4b\u623f\u5c4b\u3001\u571f\u5730\u8005\uff0c\u61c9\u9010\u7b46\u8a08\u7b97\u4ea4\u6613\u6240\u5f97\u53ca\u6e1b\u9664\u8a72\u7b46\u4ea4\u6613\u4e4b\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\uff0c\u60df\u7533\u5831\u6642\u8aa4\u5c07\u591a\u7b46\u571f\u5730\u4e4b\u6f32\u50f9\u7e3d\u6578\u984d\u7d2f\u8a08\u96c6\u4e2d\u81ea\u5176\u4e2d\u4e00\u7b46\u9069\u7528\u7a05\u7387\u8f03\u9ad8\u4e4b\u623f\u5c4b\u3001\u571f\u5730\u4ea4\u6613\u6240\u5f97\u4e2d\u6e1b\u9664\u3002\u00a0<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#fff300\" class=\"has-inline-color\">\u56db\u3001\u623f\u5730\u5408\u4e00\u660e\u7d30\u8868\u6f0f\u672a\u586b\u5831\u6216\u586b\u5831\u932f\u8aa4<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u51fa\u552e\u623f\u5c4b\u3001\u571f\u5730\u4e4b\u4ea4\u6613\u8cc7\u6599\uff0c\u61c9\u4f9d\u898f\u5b9a\u9010\u7b46\u586b\u5beb\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u66f8\u7b2cC1-1\u9801\uff08\u4ea4\u6613\u7b26\u5408\u6240\u5f97\u7a05\u6cd5\u7b2c4\u689d\u4e4b4\u898f\u5b9a\u623f\u5c4b\u3001\u571f\u5730\u3001\u623f\u5c4b\u4f7f\u7528\u6b0a\u3001\u9810\u552e\u5c4b\u53ca\u5176\u5750\u843d\u57fa\u5730\u66a8\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u4e4b\u6536\u5165\u3001\u6210\u672c\u3001\u8cbb\u7528\u3001\u640d\u5931\u660e\u7d30\u8868\uff09\u53ca\u7b2cC1-2\u9801\uff08\u4ea4\u6613\u7b26\u5408\u6240\u5f97\u7a05\u6cd5\u7b2c24\u689d\u4e4b5\u7b2c4\u9805\u898f\u5b9a\u623f\u5c4b\u3001\u571f\u5730\u4e4b\u6536\u5165\u3001\u6210\u672c\u3001\u8cbb\u7528\u3001\u640d\u5931\u660e\u7d30\u8868\uff09\uff0c\u60df\u7533\u5831\u6642\u6f0f\u672a\u586b\u5831\u524d\u8ff0\u660e\u7d30\u8868\uff0c\u6216\u4ea4\u6613\u591a\u7b46\u623f\u5c4b\u3001\u571f\u5730\u537b\u672a\u5c31\u5404\u7b46\u4ea4\u6613\u8cc7\u6599\u9010\u7b46\u5217\u793a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u7279\u5225\u63d0\u9192\uff0c\u71df\u5229\u4e8b\u696d\u65bc\u8fa6\u7406113\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6642\uff0c\u61c9\u6aa2\u8996\u5217\u5831\u623f\u5730\u5408\u4e00\u640d\u76ca\u4e4b\u9069\u6cd5\u6027\uff0c\u4ee5\u514d\u56e0\u7533\u5831\u932f\u8aa4\u800c\u906d\u88dc\u7a05\uff0c\u5f71\u97ff\u81ea\u8eab\u6b0a\u76ca\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f86\u6e90\uff1a<a href=\"https:\/\/www.ntbna.gov.tw\/singlehtml\/374fe8c4b18e48c691a6806ac02b9984?cntId=7550eea261924cbca9876c8446a9a50a#gsc.tab=0\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c113\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u5c07\u65bc\u672c\uff08114\uff09\u5e745\u67081\u65e5\u958b\u59cb\uff0c\u70ba\u5354\u52a9\u71df\u5229\u4e8b\u696d\u6b63\u78ba\u7533\u5831\u53ca [&hellip;]<\/p>","protected":false},"author":4,"featured_media":0,"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":[333,419,111],"class_list":["post-4299","post","type-post","status-publish","format-standard","hentry","category-taxnews","tag-333","tag-2-0","tag-111"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4299","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=4299"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4299\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}