{"id":4718,"date":"2025-12-23T16:27:27","date_gmt":"2025-12-23T08:27:27","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4718"},"modified":"2025-12-23T16:28:30","modified_gmt":"2025-12-23T08:28:30","slug":"%e7%87%9f%e6%a5%ad%e4%ba%ba%e7%b8%bd%e5%88%86%e6%94%af%e6%a9%9f%e6%a7%8b%e9%a0%98%e7%94%a8%e4%b9%8b%e7%b5%b1%e4%b8%80%e7%99%bc%e7%a5%a8%e4%b8%8d%e5%be%97%e4%ba%92%e6%8f%9b%e6%88%96%e5%80%9f%e7%94%a8","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%87%9f%e6%a5%ad%e4%ba%ba%e7%b8%bd%e5%88%86%e6%94%af%e6%a9%9f%e6%a7%8b%e9%a0%98%e7%94%a8%e4%b9%8b%e7%b5%b1%e4%b8%80%e7%99%bc%e7%a5%a8%e4%b8%8d%e5%be%97%e4%ba%92%e6%8f%9b%e6%88%96%e5%80%9f%e7%94%a8\/","title":{"rendered":"\u71df\u696d\u4eba\u7e3d\u5206\u652f\u6a5f\u69cb\u9818\u7528\u4e4b\u7d71\u4e00\u767c\u7968\u4e0d\u5f97\u4e92\u63db\u6216\u501f\u7528\uff0c\u4ee5\u514d\u906d\u53d7\u8655\u7f70"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u71df\u696d\u4eba\u7e3d\u5206\u652f\u6a5f\u69cb\u9818\u7528\u4e4b\u7d71\u4e00\u767c\u7968\u4e0d\u5f97\u4e92\u63db\u6216\u501f\u7528\uff0c\u4ee5\u514d\u906d\u53d7\u8655\u7f70\u3002<\/mark><\/strong><\/p>\n\n\n\n<p style=\"font-size:22px\"><strong>\u8a72\u5c40\u8aaa\u660e\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f9d\u7d71\u4e00\u767c\u7968\u4f7f\u7528\u8fa6\u6cd5\u7b2c21\u689d\u7b2c2\u9805\u898f\u5b9a\uff0c\u71df\u696d\u4eba\u8cfc\u8cb7\u4e4b\u7d71\u4e00\u767c\u7968\u6216\u7a3d\u5fb5\u6a5f\u95dc\u914d\u8ce6\u4e4b<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u7d71\u4e00\u767c\u7968\u5b57\u8ecc\u865f\u78bc\uff0c\u4e0d\u5f97\u8f49\u4f9b\u4ed6\u4eba\u4f7f\u7528\u3002<\/mark>\u6b21\u4f9d\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\uff08\u4ee5\u4e0b\u7c21\u7a31\u71df\u696d\u7a05\u6cd5\uff09\u7b2c47\u689d\u7b2c2\u6b3e\u898f\u5b9a\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5c07\u7d71\u4e00\u767c\u7968\u8f49\u4f9b\u4ed6\u4eba\u4f7f\u7528\u8005\uff0c\u9664<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u901a\u77e5\u9650\u671f\u6539\u6b63\u6216\u88dc\u8fa6\u5916\uff0c\u8655\u65b0\u81fa\u5e633\u5343\u5143\u4ee5\u4e0a3\u842c\u5143\u4ee5\u4e0b\u7f70\u9370\uff1b\u5c46\u671f\u4ecd\u672a\u6539\u6b63\u6216\u88dc\u8fa6\u8005\uff0c\u5f97\u6309\u6b21\u8655\u7f70\uff0c\u4e26\u5f97\u505c\u6b62\u5176\u71df\u696d\u3002<\/mark><\/strong><\/p>\n\n\n\n<p style=\"font-size:22px\"><strong>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u7e3d\u6a5f\u69cb\u7532\u516c\u53f8\u8207\u5206\u652f\u6a5f\u69cb\u4e59\u5206\u516c\u53f8\u70ba\u7d93\u6838\u51c6\u7531\u7e3d\u6a5f\u69cb\u5408\u4f75\u7533\u5831\u92b7\u552e\u984d\u3001\u61c9\u7d0d\u6216\u6ea2\u4ed8\u71df\u696d\u7a05\u984d\u4e4b\u71df\u696d\u4eba<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u4e59\u5206\u516c\u53f8\u65bc114\u5e747-8\u6708\uff08\u671f\uff09\u92b7\u552e\u8ca8\u7269\uff0c\u537b\u958b\u7acb\u7e3d\u6a5f\u69cb\u7532\u516c\u53f8\u9818\u7528\u4e4b\u7d71\u4e00\u767c\u7968\uff0c\u4e26\u7531\u7e3d\u6a5f\u69cb\u7533\u5831\u92b7\u552e\u984d<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u96d6\u672a\u6709\u5be6\u8cea\u9003\u6f0f\u71df\u696d\u7a05\uff0c\u60df\u7532\u516c\u53f8\u5c07\u5176\u9818\u7528\u4e4b\u7d71\u4e00\u767c\u7968\u8f49\u4f9b\u5206\u652f\u6a5f\u69cb\u4e59\u5206\u516c\u53f8\u4f7f\u7528\u4e4b\u60c5\u5f62\uff0c\u5df2\u5f71\u97ff\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u5c0d\u7d71\u4e00\u767c\u7968\u4e4b\u7ba1\u7406\uff0c\u4e26\u589e\u52a0\u6d88\u8cbb\u8005\u53d6\u5f97\u975e\u4ea4\u6613\u5e97\u5bb6\u958b\u7acb\u7d71\u4e00\u767c\u7968\u4e4b\u56f0\u64fe<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u7d50\u8ad6\uff1a\u7d93\u8a72\u5c40\u67e5\u6838\u767c\u73fe\uff0c\u4f9d\u71df\u696d\u7a05\u6cd5\u7b2c47\u689d\u7b2c2\u6b3e\u898f\u5b9a\u8655\u7f70\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u547c\u7c72\uff0c\u71df\u696d\u4eba\u5982\u6709\u4e0d\u614e\u5c07\u7d71\u4e00\u767c\u7968\u8f49\u4f9b\u4ed6\u4eba\u4f7f\u7528\u4e4b\u60c5\u5f62\uff0c\u65bc\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\u5df2\u81ea\u52d5\u5411\u4e3b\u7ba1\u7a05\u6350\u7a3d\u5fb5\u6a5f\u95dc\u5831\u5099\u5be6\u969b\u4f7f\u7528\u60c5\u5f62\u8005\uff0c\u53ef\u4f9d\u7a05\u52d9\u9055\u7ae0\u6848\u4ef6\u6e1b\u514d\u8655\u7f70\u6a19\u6e96\u7b2c16\u689d\u4e4b2\u898f\u5b9a\uff0c\u514d\u4e88\u8655\u7f70\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u5982\u6709\u5176\u4ed6\u76f8\u95dc\u7a05\u52d9\u554f\u984c\uff0c\u4ea6\u6b61\u8fce\u64a5\u6253\u570b\u7a05\u5c400800000321\u514d\u8cbb\u8a9e\u97f3\u670d\u52d9\u96fb\u8a71\u6d3d\u8a62\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f86\u6e90 :<a href=\"https:\/\/www.ntbt.gov.tw\/singlehtml\/41ae3594197f4f69b47753ce08188516?cntId=c66e84e3a2244178be1677826940a922\" 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\u71df\u696d\u4eba\u7e3d\u5206\u652f\u6a5f\u69cb\u9818\u7528\u4e4b\u7d71\u4e00\u767c\u7968\u4e0d\u5f97\u4e92\u63db\u6216\u501f\u7528\uff0c\u4ee5\u514d\u906d\u53d7\u8655\u7f70\u3002 \u8a72\u5c40\u8aaa\u660e\uff1a \u4f9d\u7d71\u4e00\u767c\u7968\u4f7f\u7528 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4719,"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":[617,618,257],"class_list":["post-4718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-617","tag-618","tag-257"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4718","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=4718"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4718\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4719"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}