{"id":4312,"date":"2025-05-06T11:58:23","date_gmt":"2025-05-06T03:58:23","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4312"},"modified":"2025-07-04T11:13:08","modified_gmt":"2025-07-04T03:13:08","slug":"%e5%86%8d%e8%bd%89%e7%b9%bc%e6%89%bf%e6%9c%89%e5%ad%b8%e5%95%8f%ef%bc%8c%e6%8e%8c%e6%8f%a1%e7%a8%85%e6%b3%95%e8%a6%8f%e5%ae%9a%e4%b8%8d%e5%90%83%e8%99%a7%ef%bc%81","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e5%86%8d%e8%bd%89%e7%b9%bc%e6%89%bf%e6%9c%89%e5%ad%b8%e5%95%8f%ef%bc%8c%e6%8e%8c%e6%8f%a1%e7%a8%85%e6%b3%95%e8%a6%8f%e5%ae%9a%e4%b8%8d%e5%90%83%e8%99%a7%ef%bc%81\/","title":{"rendered":"\u518d\u8f49\u7e7c\u627f\u6709\u5b78\u554f\uff0c\u638c\u63e1\u7a05\u6cd5\u898f\u5b9a\u4e0d\u5403\u8667\uff01"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u96a8\u8457\u81fa\u7063\u9032\u5165\u9ad8\u9f61\u5316\u793e\u6703\uff0c\u8fd1\u4f86\u5e38\u6709\u6c11\u773e\u8a62\u554f\u9577\u8f29\u63a5\u7e8c\u904e\u4e16\uff0c\u6709\u77ed\u671f\u5167\u7e7c\u627f\u81ea\u914d\u5076\u6216\u4e0a\u4e00\u4ee3\u7236\u6bcd\u4e4b\u8ca1\u7522\uff0c\u61c9\u5982\u4f55\u6b63\u78ba\u7533\u5831\u907a\u7522\u7a05\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8aaa\u660e\uff0c<mark style=\"background-color:#ffe200\" class=\"has-inline-color\">\u907a\u7522\u7a05\u4fc2\u4ee5\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u6642\u907a\u7559\u8ca1\u7522\u70ba\u8ab2\u5fb5\u6a19\u7684\uff0c<\/mark>\u4f46\u70ba\u907f\u514d\u540c\u4e00\u7b46\u8ca1\u7522\u56e0\u77ed\u671f\u5167\u9023\u7e8c\u7e7c\u627f\u800c\u88ab\u4e00\u518d\u8ab2\u7a05\uff0c\u52a0\u91cd\u7d0d\u7a05\u7fa9\u52d9\u4eba\u8ca0\u64d4\uff0c\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u7b2c16\u689d\u7b2c10\u6b3e\u898f\u5b9a\uff0c<mark style=\"background-color:#ffe200\" class=\"has-inline-color\">\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u524d5\u5e74\u5167\u7e7c\u627f\u4e4b\u8ca1\u7522\u5df2\u7d0d\u907a\u7522\u7a05\u8005\uff0c\u8a72\u8ca1\u7522\u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d\uff1b\u5982\u5c6c\u6b7b\u4ea1\u524d6\u5e74\u52309\u5e74\u5167\u7e7c\u627f\u4e4b\u8ca1\u7522\u5df2\u7d0d\u907a\u7522\u7a05\u8005\uff0c\u4ecd\u61c9\u8a08\u5165\u907a\u7522\u7e3d\u984d\uff0c<\/mark>\u4f46\u4f9d\u540c\u6cd5\u7b2c17\u689d\u7b2c1\u9805\u7b2c7\u6b3e\u898f\u5b9a\uff0c<mark style=\"background-color:#ffe200\" class=\"has-inline-color\">\u5f97\u6309\u5e74\u905e\u6e1b\u81ea\u907a\u7522\u7e3d\u984d\u4e2d\u6263\u966480%\u300160%\u300140%\u300120%\u3002<\/mark>\u60df\u5982\u524d\u6b21\u7e7c\u627f\u6642\u907a\u7522\u7a05\u7d93\u6838\u5b9a\u672a\u9054\u8ab2\u5fb5\u6a19\u6e96\u4e4b\u514d\u7a05\u6848\u4ef6\uff0c\u6216\u56e0\u5df2\u903e\u6838\u8ab2\u671f\u9593\u800c\u672a\u6838\u8ab2\u907a\u7522\u7a05\uff0c\u56e0\u7e7c\u627f\u4e4b\u8ca1\u7522\u5747\u975e\u5c6c\u300c\u5df2\u7d0d\u907a\u7522\u7a05\u4e4b\u8ca1\u7522\u300d\uff0c\u4e0d\u80fd\u4e3b\u5f35\u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d\u6216\u6309\u6bd4\u7387\u905e\u6e1b\u6263\u9664\uff0c\u8a72\u8ca1\u7522\u4ecd\u61c9\u4f75\u8a08\u88ab\u7e7c\u627f\u4eba\u907a\u7522\u7e3d\u984d\u8ab2\u7a05\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff0c\u7532\u541b114\u5e743\u670810\u65e5\u6b7b\u4ea1\uff0c\u6240\u907a\u8ca1\u7522\u4e2d\u5c6c\u7e7c\u627f\u81ea\u914d\u5076\u4e59\u541b\u4e4b\u623f\u5730\u8ca1\u7522\uff0c\u4ee5\u7532\u541b\u6b7b\u4ea1\u65e5\u8a08\u7b97\u8a72\u623f\u5730\u8ca1\u7522\u50f9\u503c\u70ba1,000\u842c\u5143\uff0c\u5247\u7532\u541b\u6b7b\u4ea1\u6642\u8ab2\u7a05\u65b9\u5f0f\u5206\u8ff0\u5982\u4e0b\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\uff08\u4e00\uff09\u4e59\u541b\u65bc112\u5e743\u65e51\u65e5\u6b7b\u4ea1\uff0c\u7532\u541b\u7e7c\u627f\u4e59\u541b\u5df2\u7e73\u7d0d\u907a\u7522\u7a05\u4e4b\u623f\u5730\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u623f\u5730\u5c6c\u7532\u541b5\u5e74\u5167\u7e7c\u627f\u4e4b\u8ca1\u7522\u5df2\u7d0d\u907a\u7522\u7a05\uff0c\u7230\u6838\u5b9a\u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d1,000\u842c\u5143\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"686\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-1.png\" alt=\"\" class=\"wp-image-4417\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-1.png 900w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-1-300x229.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-1-768x585.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-1-16x12.png 16w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\uff08\u4e8c\uff09\u4e59\u541b\u65bc108\u5e741\u67081\u65e5\u6b7b\u4ea1\uff0c\u7532\u541b\u7e7c\u627f\u4e59\u541b\u5df2\u7e73\u7d0d\u907a\u7522\u7a05\u4e4b\u623f\u5730\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u623f\u5730\u5c6c\u7532\u541b\u6b7b\u4ea1\u524d7\u5e74\u5167\u7e7c\u627f\u4e4b\u8ca1\u7522\u5df2\u7d0d\u907a\u7522\u7a05\uff0c\u61c9\u5148\u8a08\u5165\u907a\u7522\u7e3d\u984d1,000\u842c\u5143\uff0c\u518d\u6263\u9664\u6b7b\u4ea1\u524d6\u81f39\u5e74\u7e7c\u627f\u4e4b\u8ca1\u7522\u5df2\u7d0d\u907a\u7522\u7a05\u6263\u9664\u984d600\u842c\u5143\u3010\u8a08\u7b97\uff1a10,000,000\u00d760%=6,000,000\u5143\u3011\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"898\" height=\"687\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-2.png\" alt=\"\" class=\"wp-image-4418\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-2.png 898w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-2-300x230.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-2-768x588.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-2-16x12.png 16w\" sizes=\"(max-width: 898px) 100vw, 898px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\uff08\u4e09\uff09\u4e59\u541b112\u5e743\u65e51\u65e5\u6b7b\u4ea1\uff0c\u7d93\u6838\u5b9a\u7121\u61c9\u7d0d\u907a\u7522\u7a05\u984d\uff0c\u5c6c\u514d\u7a05\u6848\u4ef6\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u7532\u541b\u7e7c\u627f\u81ea\u4e59\u541b\u4e4b\u623f\u5730\u8ca1\u7522\uff0c\u61c9\u5217\u5165\u907a\u7522\u7e3d\u984d1,000\u842c\u5143\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"895\" height=\"733\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-3.png\" alt=\"\" class=\"wp-image-4419\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-3.png 895w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-3-300x246.png 300w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-3-768x629.png 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2025\/05\/1140704-3-15x12.png 15w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u63d0\u9192\uff0c\u907a\u7522\u7a05\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5b9c\u6ce8\u610f\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u6642\uff0c\u518d\u8f49\u7e7c\u627f\u8ca1\u7522\u4e4b\u7a05\u6cd5\u898f\u5b9a\uff0c\u4ee5\u7dad\u8b77\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.ntbt.gov.tw\/singlehtml\/41ae3594197f4f69b47753ce08188516?cntId=826c52704e1948239eb176b2ce7b0217\" 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\u96a8\u8457\u81fa\u7063\u9032\u5165\u9ad8\u9f61\u5316\u793e\u6703\uff0c\u8fd1\u4f86\u5e38\u6709\u6c11\u773e\u8a62\u554f\u9577\u8f29\u63a5\u7e8c\u904e\u4e16\uff0c\u6709\u77ed\u671f\u5167\u7e7c\u627f\u81ea\u914d\u5076\u6216\u4e0a\u4e00\u4ee3\u7236\u6bcd\u4e4b\u8ca1 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4313,"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":[423,424,425,331,242,56,83],"class_list":["post-4312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-423","tag-424","tag-425","tag-331","tag-242","tag-56","tag-83"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4312","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=4312"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4313"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}