{"id":4306,"date":"2025-05-01T15:43:48","date_gmt":"2025-05-01T07:43:48","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4306"},"modified":"2025-05-01T15:43:50","modified_gmt":"2025-05-01T07:43:50","slug":"%e7%87%9f%e6%a5%ad%e4%ba%ba%e6%89%bf%e7%a7%9f%e8%87%aa%e7%94%a8%e4%b9%98%e4%ba%ba%e5%b0%8f%e6%b1%bd%e8%bb%8a%e6%89%80%e6%94%af%e4%bb%98%e4%b9%8b%e9%80%b2%e9%a0%85%e7%a8%85%e9%a1%8d%e5%8f%af%e5%90%a6","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%87%9f%e6%a5%ad%e4%ba%ba%e6%89%bf%e7%a7%9f%e8%87%aa%e7%94%a8%e4%b9%98%e4%ba%ba%e5%b0%8f%e6%b1%bd%e8%bb%8a%e6%89%80%e6%94%af%e4%bb%98%e4%b9%8b%e9%80%b2%e9%a0%85%e7%a8%85%e9%a1%8d%e5%8f%af%e5%90%a6\/","title":{"rendered":"\u71df\u696d\u4eba\u627f\u79df\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca\u6240\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d\u53ef\u5426\u6263\u62b5\u92b7\u9805\u7a05\u984d\uff1f"},"content":{"rendered":"

\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u71df\u696d\u4eba\u8cfc\u8cb7\u975e\u4f9b\u92b7\u552e\u6216\u63d0\u4f9b\u52de\u52d9\u4f7f\u7528\u4e4b9\u5ea7\u4ee5\u4e0b\u4e58\u4eba\u5c0f\u5ba2\u8eca\uff08\u4e0b\u7a31\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca\uff09\uff0c\u4f9d\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u71df\u696d\u7a05\u6cd5\u7b2c19\u689d\u7b2c1\u9805\u7b2c5\u6b3e\u898f\u5b9a\uff0c\u6240\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d\u4e0d\u5f97\u6263\u62b5\u92b7\u9805\u7a05\u984d\uff1b\u53c8\u71df\u696d\u4eba\u627f\u79df\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca\uff0c\u82e5\u5c6c\u5206\u671f\u4ed8\u6b3e\u8cb7\u8ce3\u6027\u8cea\uff0c\u5176\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d\u4ea6\u4e0d\u5f97\u6263\u62b5\u92b7\u9805\u7a05\u984d\u3002<\/mark><\/strong><\/p>\n\n\n\n

\u8a72\u5c40\u8aaa\u660e\uff0c\u71df\u696d\u4eba\u627f\u79df\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca\uff0c\u6709\u4e0b\u52175\u7a2e\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u5c6c\u5206\u671f\u4ed8\u6b3e\u8cb7\u8ce3\u6027\u8cea\uff0c<\/mark>\u5176\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d\u4e0d\u5f97\u6263\u62b5\u92b7\u9805\u7a05\u984d<\/mark>\uff1a<\/strong><\/p>\n\n\n\n

    \n
  1. \u79df\u8cc3\u671f\u9593\u5c46\u6eff\u6642\uff0c\u79df\u8cc3\u8eca\u8f1b\u6240\u6709\u6b0a\u79fb\u8f49\u4e88\u627f\u79df\u4eba\u3002<\/strong><\/li>\n\n\n\n
  2. \u627f\u79df\u4eba\u65bc\u79df\u8cc3\u671f\u9593\u5f97\u884c\u4f7f\u8cfc\u8cb7\u79df\u8cc3\u8eca\u8f1b\u9078\u64c7\u6b0a\uff0c\u4e14\u5f97\u4ee5\u660e\u986f\u4f4e\u65bc\u9078\u64c7\u6b0a\u884c\u4f7f\u65e5\u8a72\u8eca\u8f1b\u516c\u5141\u50f9\u503c\u4e4b\u50f9\u683c\u8cfc\u8cb7\u3002<\/strong><\/li>\n\n\n\n
  3. \u79df\u8cc3\u671f\u9593\u9054\u79df\u8cc3\u8eca\u8f1b\u7d93\u6fdf\u5e74\u96503\/4\u3002<\/strong><\/li>\n\n\n\n
  4. \u79df\u8cc3\u958b\u59cb\u65e5\uff0c\u6700\u4f4e\u79df\u8cc3\u7d66\u4ed8\u73fe\u503c\u9054\u79df\u8cc3\u8eca\u8f1b\u516c\u5141\u50f9\u503c90%\u3002<\/strong><\/li>\n\n\n\n
  5. \u5176\u4ed6\u8db3\u8cc7\u8b49\u660e\u79df\u8cc3\u8eca\u8f1b\u5df2\u79fb\u8f49\u9644\u5c6c\u65bc\u8a72\u8eca\u8f1b\u6240\u6709\u6b0a\u6240\u6709\u4e4b\u98a8\u96aa\u8207\u5831\u916c\u3002<\/strong><\/li>\n<\/ol>\n\n\n\n

    \u8a72\u5c40\u9032\u4e00\u6b65\u8aaa\u660e\uff0c\u71df\u696d\u4eba\u82e5\u627f\u79df\u975e\u5c6c<\/mark>\u4e0a\u8ff0\u60c5\u5f62\u4e4b\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca\uff0c\u4e14\u540c\u6642\u7b26\u5408<\/mark>\u4e0b\u52172\u500b\u8981\u4ef6\u8005\uff0c\u5247\u975e\u5c6c\u916c\u52de\u54e1\u5de5\u500b\u4eba\u4e4b\u8ca8\u7269\u6216\u52de\u52d9\uff0c\u5982\u5176\u4f9b\u672c\u696d\u53ca\u9644\u5c6c\u696d\u52d9\u4f7f\u7528\uff0c\u6240\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d\u51c6\u4e88\u6263\u62b5\u92b7\u9805\u7a05\u984d<\/mark>\uff1a<\/strong><\/p>\n\n\n\n

      \n
    1. \u672a\u9650\u5236\u4f9b\u4e00\u5b9a\u5c64\u7d1a\u4ee5\u4e0a\u54e1\u5de5\u4f7f\u7528\u8a72\u8eca\u8f1b\u3002<\/strong><\/li>\n\n\n\n
    2. \u8eca\u8f1b\u96c6\u4e2d\u6216\u7d71\u4e00\u7ba1\u7406\u3002<\/strong><\/li>\n<\/ol>\n\n\n\n

      \u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff0cA\u516c\u53f8\u6bcf\u6708\u652f\u4ed8\u79df\u91d1\u65b0\u81fa\u5e63\uff08\u4e0b\u540c\uff0931,500\u5143\u5411B\u516c\u53f8\u79df\u8cc3\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca\uff0c\u5176\u5408\u7d04\u8f09\u660e\u79df\u671f\u5c46\u6eff\u5f8c\uff0c\u8eca\u8f1b\u6b78A\u516c\u53f8\u6240\u6709\uff0c\u5247A\u516c\u53f8\u6bcf\u6708\u652f\u4ed8\u4e4b\u9032\u9805\u7a05\u984d1,500\u5143\u4e0d\u5f97\u6263\u62b5\u92b7\u9805\u7a05\u984d\u3002<\/strong><\/p>\n\n\n\n

      \u8a72\u5c40\u547c\u7c72\uff0c\u71df\u696d\u4eba\u5982\u6709\u7533\u5831\u524d\u63ed\u4e0d\u5f97\u6263\u62b5\u9032\u9805\u7a05\u984d\u4e4b\u60c5\u5f62\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\u81ea\u52d5\u5411\u6240\u8f44\u570b\u7a05\u5c40\u88dc\u5831\u4e26\u88dc\u7e73\u6240\u6f0f\u7a05\u6b3e\uff0c\u53ef\u4f9d\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c48\u689d\u4e4b1\u898f\u5b9a\uff0c\u52a0\u8a08\u5229\u606f\u514d\u4e88\u8655\u7f70\u3002<\/strong><\/p>\n\n\n\n

      \u4f86\u6e90\uff1a\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

      \u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u71df\u696d\u4eba\u8cfc\u8cb7\u975e\u4f9b\u92b7\u552e\u6216\u63d0\u4f9b\u52de\u52d9\u4f7f\u7528\u4e4b9\u5ea7\u4ee5\u4e0b\u4e58\u4eba\u5c0f\u5ba2\u8eca\uff08\u4e0b\u7a31\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca\uff09\uff0c\u4f9d\u52a0\u503c\u578b\u53ca\u975e […]<\/p>","protected":false},"author":4,"featured_media":4307,"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":[420,298,381],"class_list":["post-4306","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-420","tag-298","tag-381"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4306","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=4306"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4306\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4307"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}