{"id":4430,"date":"2025-07-28T08:46:15","date_gmt":"2025-07-28T00:46:15","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4430"},"modified":"2025-07-28T08:46:18","modified_gmt":"2025-07-28T00:46:18","slug":"%e8%b3%bc%e7%bd%ae%e6%88%bf%e5%9c%b0%e6%9c%aa%e5%8a%83%e5%88%86%e5%83%b9%e6%ac%be%ef%bc%8c%e6%96%bc%e5%88%97%e5%a0%b1%e6%88%bf%e5%b1%8b%e4%b9%8b%e6%9c%aa%e5%88%86%e9%85%8d%e7%9b%88%e9%a4%98%e5%af%a6","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e8%b3%bc%e7%bd%ae%e6%88%bf%e5%9c%b0%e6%9c%aa%e5%8a%83%e5%88%86%e5%83%b9%e6%ac%be%ef%bc%8c%e6%96%bc%e5%88%97%e5%a0%b1%e6%88%bf%e5%b1%8b%e4%b9%8b%e6%9c%aa%e5%88%86%e9%85%8d%e7%9b%88%e9%a4%98%e5%af%a6\/","title":{"rendered":"\u8cfc\u7f6e\u623f\u5730\u672a\u5283\u5206\u50f9\u6b3e\uff0c\u65bc\u5217\u5831\u623f\u5c4b\u4e4b\u672a\u5206\u914d\u76c8\u9918\u5be6\u8cea\u6295\u8cc7\u6e1b\u9664\u91d1\u984d\u6642\uff0c\u61c9\u4f9d\u898f\u5b9a\u8a08\u7b97\u623f\u5730\u50f9\u6b3e\uff0c\u5c6c\u571f\u5730\u90e8\u5206\u4e0d\u5f97\u4f75\u540c\u6e1b\u9664"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u516c\u53f8\u8cfc\u7f6e\u623f\u5730\uff0c\u5982\u8cfc\u7f6e\u50f9\u6b3e\u672a\u5283\u5206\u623f\u5c4b\u6b3e\u53ca\u571f\u5730\u6b3e\uff0c<\/mark>\u65bc\u4f9d\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7b2c23\u689d\u4e4b3\u898f\u5b9a\uff0c<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u5217\u5831\u672a\u5206\u914d\u76c8\u9918\u5be6\u8cea\u6295\u8cc7\u6e1b\u9664\u91d1\u984d\u6642\uff0c\u61c9\u4f9d\u898f\u5b9a\u8a08\u7b97\u623f\u5730\u8cfc\u50f9\uff0c\u5c6c\u571f\u5730\u90e8\u5206\u4e0d\u5f97\u4f75\u540c\u6e1b\u9664\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8aaa\u660e\uff0c\u4f9d\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7b2c23\u689d\u4e4b3\u53ca\u516c\u53f8\u6216\u6709\u9650\u5408\u5925\u4e8b\u696d\u5be6\u8cea\u6295\u8cc7\u9069\u7528\u672a\u5206\u914d\u76c8\u9918\u6e1b\u9664\u53ca\u7533\u8acb\u9000\u7a05\u8fa6\u6cd5\u898f\u5b9a\uff0c\u516c\u53f8\u65bc<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u7576\u5e74\u5ea6\u76c8\u9918\u767c\u751f\u5e74\u5ea6\u4e4b\u6b21\u5e74\u8d773\u5e74\u5167\uff0c\u4ee5\u8a72\u76c8\u9918\u8208\u5efa\u6216\u8cfc\u7f6e\u4f9b\u81ea\u884c\u751f\u7522\u6216\u71df\u696d\u7528\u4e4b\u5efa\u7bc9\u7269\u3001\u8edf\u786c\u9ad4\u8a2d\u5099\u6216\u6280\u8853\u91d1\u984d\u5408\u8a08\u9054\u65b0\u81fa\u5e63\uff08\u4e0b\u540c\uff09100\u842c\u5143\uff0c<\/mark>\u8a72\u6295\u8cc7\u91d1\u984d\u65bc\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c66\u689d\u4e4b9\u898f\u5b9a<mark style=\"background-color:#ffeb00\" class=\"has-inline-color\">\u8a08\u7b97\u7576\u5e74\u5ea6\u672a\u5206\u914d\u76c8\u9918\u6642\uff0c\u5f97\u5217\u70ba\u6e1b\u9664\u9805\u76ee\uff0c\u4f46\u61c9\u6ce8\u610f\u4e0d\u5305\u542b\u8cfc\u8cb7\u571f\u5730\u3002<\/mark>\u7230\u516c\u53f8\u8cfc\u7f6e\u623f\u5730\u6642\uff0c\u5018\u623f\u5c4b\u50f9\u6b3e\u53ca\u571f\u5730\u50f9\u6b3e\u672a\u4e88\u5283\u5206\u4e14\u623f\u5c4b\u6b3e\u7121\u67e5\u5f97\u6642\u50f9\u8005\uff0c\u53c3\u7167\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c32\u689d\u7b2c3\u6b3e\u898f\u5b9a\uff0c\u623f\u5c4b\u4e4b\u8cfc\u7f6e\u50f9\u6b3e\uff08\u542b\u71df\u696d\u7a05\uff0c\u4ee5\u4e0b\u7c21\u7a31\u542b\u7a05\uff09\u61c9\u4f9d\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u7a05\uff09\u5360\u571f\u5730\u516c\u544a\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c\uff08\u542b\u7a05\uff09\u7e3d\u984d\u4e4b\u6bd4\u4f8b\u8a08\u7b97\uff0c\u4e26\u4ee5\u4e0d\u542b\u7a05\u4e4b\u91d1\u984d\u3010\u623f\u5c4b\u4e4b\u8cfc\u7f6e\u50f9\u6b3e\uff08\u542b\u7a05\uff09\/\uff081+\u71df\u696d\u7a05\u5fb5\u6536\u7387\uff09\u3011\u5217\u70ba\u672a\u5206\u914d\u76c8\u9918\u6e1b\u9664\u91d1\u984d\uff1b\u571f\u5730\u4e4b\u8cfc\u7f6e\u50f9\u6b3e\u5247\u4f9d\u571f\u5730\u516c\u544a\u73fe\u503c\u5360\u524d\u8ff0\u7e3d\u984d\u6bd4\u4f8b\u8a08\u7b97\uff0c\u571f\u5730\u90e8\u5206\u4e0d\u5f97\u4f75\u540c\u5217\u70ba\u672a\u5206\u914d\u76c8\u9918\u4e4b\u6e1b\u9664\u91d1\u984d\u3002<\/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\u672a\u5206\u914d\u76c8\u9918\u7533\u5831\uff0c\u5217\u5831\u4f9d\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7b2c23\u689d\u4e4b3\u898f\u5b9a\u5be6\u8cea\u6295\u8cc7\u6e1b\u9664\u91d1\u984d9,000\u842c\u5143\uff0c\u7d93\u67e5\u5176\u5167\u5bb9\u4fc2\u7532\u516c\u53f8\u4ee5\u7e3d\u50f99,000\u842c\u5143\u5411\u500b\u4eba\u4e59\u8cfc\u8cb7\u4e0d\u52d5\u7522\u4f9b\u8fa6\u516c\u8655\u6240\u4f7f\u7528\uff0c\u5176\u8cb7\u8ce3\u5408\u7d04\u672a\u5283\u5206\u623f\u5c4b\u53ca\u571f\u5730\u5404\u5225\u50f9\u683c\u4e14\u7121\u67e5\u5f97\u6642\u50f9\uff0c\u4f9d\u4e0a\u8ff0\u8aaa\u660e\uff0c\u6309\u571f\u5730\u516c\u544a\u73fe\u503c1,800\u842c\u5143\u5360\u571f\u5730\u516c\u544a\u73fe\u503c1,800\u842c\u5143\u53ca\u623f\u5c4b\u8a55\u5b9a\u6a19\u6e96\u50f9\u683c200\u842c\u5143\uff08\u500b\u4eba\u92b7\u552e\u4e0d\u8ab2\u5fb5\u71df\u696d\u7a05\uff09\u7e3d\u984d2,000\u842c\u5143\u4e4b\u6bd4\u4f8b\u8a08\u7b97\u5c6c\u571f\u5730\u8cfc\u8cb7\u50f9\u6b3e\u70ba8,100\u842c\u5143\u30109,000\u842c\u5143\u00d7\u30141,800\u842c\u5143\/\uff081,800\u842c\u5143+200\u842c\u5143\uff09\u3015\u3011\uff0c\u5c1a\u4e0d\u5f97\u5217\u70ba\u672a\u5206\u914d\u76c8\u9918\u4e4b\u6e1b\u9664\u91d1\u984d\uff0c\u7d93\u8a72\u5c40\u6838\u5b9a\u6e1b\u5217\u5be6\u8cea\u6295\u8cc7\u6e1b\u9664\u91d1\u984d8,100\u842c\u5143\uff0c\u88dc\u5fb5\u7a05\u984d405\u842c\u5143\uff088,100\u842c\u5143\u00d7\u7a05\u73875%\uff09\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u547c\u7c72\uff0c\u516c\u53f8\u4ee5\u76c8\u9918\u9032\u884c\u5be6\u8cea\u6295\u8cc7\u5217\u5831\u9069\u7528\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7b2c23\u689d\u4e4b3\u898f\u5b9a\u4e4b\u672a\u5206\u914d\u76c8\u9918\u5be6\u8cea\u6295\u8cc7\u6e1b\u9664\u91d1\u984d\u6642\uff0c\u61c9\u7559\u610f\u76f8\u95dc\u6cd5\u4ee4\u898f\u5b9a\uff0c\u4ee5\u514d\u56e0\u4e0d\u7b26\u898f\u5b9a\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.ntbt.gov.tw\/singlehtml\/41ae3594197f4f69b47753ce08188516?cntId=4170f5baab034d05a8450865a9e08d2b\" 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\u516c\u53f8\u8cfc\u7f6e\u623f\u5730\uff0c\u5982\u8cfc\u7f6e\u50f9\u6b3e\u672a\u5283\u5206\u623f\u5c4b\u6b3e\u53ca\u571f\u5730\u6b3e\uff0c\u65bc\u4f9d\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7b2c23\u689d\u4e4b3\u898f\u5b9a\uff0c\u5217\u5831\u672a\u5206 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4431,"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":[456,364,91,232,353,455],"class_list":["post-4430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-456","tag-364","tag-91","tag-232","tag-353","tag-455"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4430","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=4430"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4430\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}