{"id":4358,"date":"2025-06-18T11:05:55","date_gmt":"2025-06-18T03:05:55","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4358"},"modified":"2025-06-18T11:05:57","modified_gmt":"2025-06-18T03:05:57","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%adcfc%e7%94%b3%e5%a0%b1%e7%95%99%e6%84%8f%e5%9b%9b%e5%a4%a7%e9%8c%af%e8%aa%a4","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%adcfc%e7%94%b3%e5%a0%b1%e7%95%99%e6%84%8f%e5%9b%9b%e5%a4%a7%e9%8c%af%e8%aa%a4\/","title":{"rendered":"\u71df\u5229\u4e8b\u696dCFC\u7533\u5831\u7559\u610f\u56db\u5927\u932f\u8aa4"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u9632\u675c\u71df\u5229\u4e8b\u696d\u85c9\u65bc<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u4f4e\u7a05\u8ca0\u570b\u5bb6\u6216\u5730\u5340<\/mark>\uff08\u4e0b\u7a31\u4f4e\u7a05\u8ca0\u5340\uff09\u6210\u7acb<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u7121\u5be6\u8cea\u71df\u904b\u6d3b\u52d5\u4e4b\u53d7\u63a7\u5916\u570b\u4f01\u696d\uff08\u4e0b\u7a31CFC\uff09\uff0c<\/mark>\u5c07\u76c8\u9918\u4fdd\u7559\u4e0d\u5206\u914d\uff0c\u898f\u907f\u6211\u570b\u7a05\u8ca0\uff0c\u71df\u5229\u4e8b\u696dCFC\u5236\u5ea6\u81ea112\u5e74\u5ea6\u65bd\u884c\uff0c\u70ba\u5354\u52a9\u71df\u5229\u4e8b\u696d\u6b63\u78ba\u7533\u5831\u7d0d\u7a05\uff0c\u7279\u5225\u6574\u7406CFC\u7533\u5831\u5e38\u898b\u56db\u5927\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:#ffeb00\" class=\"has-inline-color\">\u4e00\u3001\u4f4e\u7a05\u8ca0\u570b\u5bb6\u6216\u5730\u5340\u5224\u5225\u932f\u8aa4\uff1a<\/mark>\u8aa4\u8a8d\u4f4e\u7a05\u8ca0\u5340\u50c5\u9650\u65bc\u8ca1\u653f\u90e8\u516c\u544a\u4e4b\u53c3\u8003\u540d\u55ae\uff0c\u60df\u8ca1\u653f\u90e8\u516c\u544a\u4e4b\u53c3\u8003\u540d\u55ae\u50c5\u4f9b\u53c3\u8003\uff0c\u4e14\u8a72\u540d\u55ae\u4e0d\u5305\u62ec\u95dc\u4fc2\u4f01\u696d\u6240\u5728\u570b\u5bb6\u6216\u5730\u5340\u5c0d\u7279\u5b9a\u5340\u57df\u6216\u7279\u5b9a\u985e\u578b\u4f01\u696d\u9069\u7528\u7279\u5b9a\u7a05\u7387\u6216\u7a05\u5236\u4e4b\u60c5\u5f62\uff08\u4f8b\u5982\uff1a\u85a9\u6469\u4e9e\u6216\u6a21\u91cc\u897f\u65af\uff09\u3002\u5404\u570b\u5bb6\u6216\u5730\u5340\u662f\u5426\u7b26\u5408CFC\u898f\u5b9a\u4e4b\u4f4e\u7a05\u8ca0\u5340\uff0c\u61c9\u4ee5\u8a72\u570b\u5bb6\u6216\u5730\u5340\u7576\u5e74\u5ea6\u5be6\u969b\u7a05\u5236\u60c5\u6cc1\u8a8d\u5b9a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u4e8c\u3001\u7b26\u5408\u8c41\u514d\u898f\u5b9a\u4e4bCFC\u6f0f\u672a\u7533\u5831\uff1a<\/mark>\u672a\u7533\u5831\u7b26\u5408\u5177\u6709\u5be6\u8cea\u71df\u904b\u6d3b\u52d5\u6216\u5fae\u91cf\u9580\u6abb\u4e4bCFC\uff0c\u71df\u5229\u4e8b\u696d\u6301\u6709\u7b26\u5408\u5b9a\u7fa9\u4e4bCFC\uff0c\u5373\u61c9\u4f9d\u898f\u5b9a\u683c\u5f0f\u63ed\u9732CFC\u76f8\u95dc\u8cc7\u8a0a\uff0c\u5018CFC\u7b26\u5408\u8c41\u514d\u898f\u5b9a\uff0c\u4ecd\u9808\u6aa2\u9644CFC\u7b26\u5408\u8c41\u514d\u898f\u5b9a\u9069\u7528\u8981\u4ef6\u4e4b\u76f8\u95dc\u6587\u4ef6\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u4e09\u3001\u8a08\u7b97CFC\u7576\u5e74\u5ea6\u76c8\u9918\u9069\u7528\u532f\u7387\u932f\u8aa4\uff1a<\/mark>CFC\u53ca\u5176\u8f49\u6295\u8cc7\u4e8b\u696d\u4e4b\u8ca1\u52d9\u5831\u8868\u5916\u5e63\u91d1\u984d\uff0c\u672a\u4f9d\u898f\u5b9a\u6309<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u7576\u5e74\u5ea6\u81fa\u7063\u9280\u884c\u6bcf\u6708\u672b\u65e5<\/mark>\u4e4b\u724c\u544a\u5916\u5e63\u6536\u76e4<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u5373\u671f\u8cb7\u5165\u532f\u7387\u8a08\u7b97\u4e4b\u5e74\u5ea6\u5e73\u5747\u532f\u7387<\/mark>\u63db\u7b97\u70ba\u65b0\u81fa\u5e63\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u56db\u3001\u903e\u671f\u63d0\u793aCFC\u8ca1\u52d9\u5831\u8868\uff1a<\/mark>\u71df\u5229\u4e8b\u696d\u7533\u5831CFC\u8667\u640d\uff0c\u672a\u65bc\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u671f\u9650\u5167\u6aa2\u9644\u7d93\u6703\u8a08\u5e2b\u7c3d\u8b49\u4e4b\u8ca1\u52d9\u5831\u8868\u6216\u5176\u4ed6\u66ff\u4ee3\u6587\u64da\uff0c\u53c8\u758f\u5ffd\u672a\u65bc\u7533\u5831\u671f\u9650\u5c46\u6eff\u524d\u5411\u7a3d\u5fb5\u6a5f\u95dc\u7533\u8acb\u5ef6\u671f\u63d0\u4f9b\uff0c\u6216\u65bc\u7533\u5831\u66f8\u7b2cB7\u9801\u300c\u71df\u5229\u4e8b\u696d\u8a8d\u5217\u53d7\u63a7\u5916\u570b\u4f01\u696d\uff08CFC\uff09\u6240\u5f97\u660e\u7d30\u8868\u300d\u52fe\u9078\u300c\u4f75\u540c\u672c\u6b21\u7533\u5831\u6848\u4ef6\u7533\u8acb\u5ef6\u671f\u63d0\u793a\u6587\u64da\u300d\uff0c\u5ef6\u9577\u4e4b\u671f\u9593\u6700\u9577\u4e0d\u5f97\u8d85\u904e6\u500b\u6708\uff0c\u4e26\u4ee51\u6b21\u70ba\u9650\uff0c\u81f4\u7a3d\u5fb5\u6a5f\u95dc\u6838\u5b9a\u4e4bCFC\u8667\u640d\uff0c\u5c07\u7121\u6cd5\u9069\u7528CFC\u524d10\u5e74\u8667\u640d\u6263\u9664\u898f\u5b9a\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\u8acb\u6aa2\u8996\u6709\u7121\u4e0a\u8ff0\u60c5\u5f62\uff0c\u4e26\u4f9d\u76f8\u95dc\u6cd5\u4ee4\u898f\u5b9a\u6b63\u78ba\u586b\u5831\u3002\u5982\u4ecd\u6709\u4e0d\u660e\u77ad\u4e4b\u8655\uff0c\u6b61\u8fce\u81f3\u8a72\u5c40\u7db2\u7ad9\uff08https:\/\/www.ntbna.gov.tw\uff09\u67e5\u8a62\u76f8\u95dc\u6cd5\u4ee4\u6216\u5229\u7528\u514d\u8cbb\u670d\u52d9\u96fb\u8a710800-000321\u6d3d\u8a62\uff0c\u8a72\u5c40\u5c07\u7aed\u8aa0\u63d0\u4f9b\u8a73\u7d30\u8aee\u8a62\u670d\u52d9\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=6540b23c3a33468bb7619ccfdc280fc0\" 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\uff0c\u9632\u675c\u71df\u5229\u4e8b\u696d\u85c9\u65bc\u4f4e\u7a05\u8ca0\u570b\u5bb6\u6216\u5730\u5340\uff08\u4e0b\u7a31\u4f4e\u7a05\u8ca0\u5340\uff09\u6210\u7acb\u7121\u5be6\u8cea\u71df\u904b\u6d3b\u52d5\u4e4b\u53d7\u63a7\u5916\u570b\u4f01\u696d\uff08\u4e0b\u7a31C [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4359,"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":[110,312,314,437,111],"class_list":["post-4358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-cfc","tag-312","tag-314","tag-437","tag-111"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4358","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=4358"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4358\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4359"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}