{"id":4722,"date":"2025-12-23T17:29:04","date_gmt":"2025-12-23T09:29:04","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4722"},"modified":"2025-12-23T17:29:07","modified_gmt":"2025-12-23T09:29:07","slug":"%e6%89%80%e6%9c%89%e9%86%ab%e8%97%a5%e8%b2%bb%e5%96%ae%e6%93%9a%e5%9d%87%e5%be%97%e5%88%97%e5%a0%b1%e7%b6%9c%e5%90%88%e6%89%80%e5%be%97%e7%a8%85%e9%86%ab%e8%97%a5%e5%8f%8a%e7%94%9f%e8%82%b2%e8%b2%bb","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e6%89%80%e6%9c%89%e9%86%ab%e8%97%a5%e8%b2%bb%e5%96%ae%e6%93%9a%e5%9d%87%e5%be%97%e5%88%97%e5%a0%b1%e7%b6%9c%e5%90%88%e6%89%80%e5%be%97%e7%a8%85%e9%86%ab%e8%97%a5%e5%8f%8a%e7%94%9f%e8%82%b2%e8%b2%bb\/","title":{"rendered":"\u6240\u6709\u91ab\u85e5\u8cbb\u55ae\u64da\u5747\u5f97\u5217\u5831\u7d9c\u5408\u6240\u5f97\u7a05\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u6263\u9664\u984d\u55ce\uff1f"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u6c11\u773e\u5e73\u6642\u5c31\u8a3a\u53d6\u5f97\u7684<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u91ab\u85e5\u8cbb\u55ae\u64da\uff0c<\/mark>\u65bc\u5217\u5831\u7d9c\u5408\u6240\u5f97\u7a05\u672c\u4eba\u3001\u914d\u5076\u6216\u53d7\u6276\u990a\u89aa\u5c6c\u4e4b\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u6263\u9664\u984d\u6642\uff0c<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u5fc5\u9808\u662f\u7d66\u4ed8\u516c\u7acb\u91ab\u9662\u3001\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u7279\u7d04\u91ab\u7642\u9662\u6240\uff0c\u6216\u7d93\u8ca1\u653f\u90e8\u8a8d\u5b9a\u5176\u6703\u8a08\u7d00\u9304\u5b8c\u5099\u6b63\u78ba\u4e4b\u91ab\u9662\u51fa\u5177\u8005\u70ba\u9650\uff0c\u4e14\u53d7\u6709\u4fdd\u96aa\u7d66\u4ed8\u90e8\u5206\uff0c\u4e0d\u5f97\u6263\u9664\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>\u6240\u5f97\u7a05\u6cd5\u7b2c17\u689d\u7b2c1\u9805\u7b2c2\u6b3e\u7b2c2\u76ee\u4e4b3\u6240\u5b9a\u300c\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u300d\u5217\u8209\u6263\u9664\u984d\uff0c\u5176\u4e2d\u6d89\u53ca\u91ab\u85e5\u8cbb\u90e8\u5206\u4e4b\u7acb\u6cd5\u610f\u65e8\uff0c\u4fc2\u91dd\u5c0d\u8eab\u9ad4\u75c5\u75db\u63a5\u53d7\u6cbb\u7642\u800c\u652f\u4ed8\u4e4b\u91ab\u7642\u8cbb\u7528\uff0c\u56e0\u5c6c\u751f\u6d3b\u4e2d\u4e4b\u5fc5\u8981\u652f\u51fa\uff0c\u6545\u65bc\u8a08\u7b97\u6240\u5f97\u6de8\u984d\u6642\u4e88\u4ee5\u6263\u9664\uff0c\u4f46\u56e0\u500b\u4eba\u91ab\u85e5\u8cbb\u652f\u51fa\uff0c\u67e5\u8b49\u4e0d\u6613\uff0c\u70ba\u907f\u514d\u6d6e\u6feb\u6216\u4e0d\u5be6\u958b\u7acb\u91ab\u85e5\u8cbb\u6536\u64da\u800c\u4eab\u6709\u4e0d\u53d7\u91d1\u984d\u9650\u5236\u4e4b\u5217\u8209\u6263\u9664\uff0c\u7230\u898f\u5b9a\u4ee5\u652f\u4ed8\u4e88\u300c\u516c\u7acb\u91ab\u9662\u3001\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u7279\u7d04\u91ab\u7642\u9662\u6240\uff0c\u6216\u7d93\u8ca1\u653f\u90e8\u8a8d\u5b9a\u5176\u6703\u8a08\u7d00\u9304\u5b8c\u5099\u6b63\u78ba\u4e4b\u91ab\u9662\u300d\u70ba\u9650\uff0c\u59cb\u5f97\u5217\u8209\u6263\u9664\u3002<\/strong><\/p>\n\n\n\n<p style=\"font-size:22px\"><strong>\u7a05\u5c40\u8209\u4f8b\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7532\u541b112\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\uff0c\u5217\u5831\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u6263\u9664\u984d303,634\u5143\uff0c\u5176\u4e2d195,000\u5143\u70baA\u8a3a\u6240\u958b\u7acb\u4e4b\u91ab\u7642\u6536\u64da<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u7a05\u5c40\u4ee5A\u8a3a\u6240\u975e\u5c6c\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u4e4b\u7279\u7d04\u91ab\u7642\u9662\u6240\uff0c\u4ea6\u975e\u8ca1\u653f\u90e8\u8a8d\u5b9a\u6703\u8a08\u7d00\u9304\u5b8c\u5099\u6b63\u78ba\u4e4b\u91ab\u9662\uff0c\u4e43\u4e88\u5426\u51c6\u8a8d\u5217\uff0c\u6838\u5b9a\u61c9\u88dc\u7a05\u984d78,000\u5143<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u7532\u541b\u4e0d\u670d\uff0c\u7533\u8acb\u5fa9\u67e5\u4e3b\u5f35A\u8a3a\u6240\u96d6\u975e\u5065\u4fdd\u7279\u7d04\u8a3a\u6240\uff0c\u60df\u5176\u78ba\u6709\u91ab\u7642\u5fc5\u8981\uff0c\u4e14\u6709\u5be6\u969b\u91ab\u7642\u652f\u51fa\u4e91\u4e91<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u7d50\u8ad6\uff1a\u7d93\u7a05\u5c40\u5fa9\u67e5\u6c7a\u5b9a\u4ee5\u7532\u541b\u5c31\u8a3a\u4e4b\u91ab\u7642\u9662\u6240\u8207\u6240\u5f97\u7a05\u6cd5\u898f\u5b9a\u4e0d\u7b26\uff0c\u9042\u99c1\u56de\u5176\u5fa9\u67e5\u7533\u8acb\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u547c\u7c72\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u65bc\u8fa6\u7406\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6642\uff0c\u61c9\u6ce8\u610f\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u5fc5\u9808\u662f\u652f\u4ed8\u4e88\u516c\u7acb\u91ab\u9662\u3001\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u7279\u7d04\u91ab\u7642\u9662\u6240\uff0c\u6216\u7d93\u8ca1\u653f\u90e8\u8a8d\u5b9a\u5176\u6703\u8a08\u7d00\u9304\u5b8c\u5099\u6b63\u78ba\u4e4b\u91ab\u9662\uff0c\u59cb\u5f97\u5217\u5831\u6263\u9664<\/strong>\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u6c11\u773e\u53ef\u65bc\u885b\u751f\u798f\u5229\u90e8\u570b\u6c11\u5065\u5eb7\u7f72\u7db2\u9801\u67e5\u8a62\u300c\u5168\u570b\u5065\u4fdd\u7279\u7d04\u91ab\u7642\u6a5f\u69cb\u300d\uff0c\u6216\u65bc\u8ca1\u653f\u90e8\u7a05\u52d9\u5165\u53e3\u7db2\u7ad9\u78ba\u8a8d\u300c\u7d93\u8ca1\u653f\u90e8\u6838\u5b9a\u5176\u6703\u8a08\u7d00\u9304\u5b8c\u5099\u6b63\u78ba\u4e4b\u91ab\u9662\uff08\u8a3a\u6240\uff09\u540d\u55ae\u300d\uff0c\u4ee5\u5229\u6b63\u78ba\u7533\u5831\u7d9c\u5408\u6240\u5f97\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=af06d792fcce409783770bd1b276d796\" 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\u6c11\u773e\u5e73\u6642\u5c31\u8a3a\u53d6\u5f97\u7684\u91ab\u85e5\u8cbb\u55ae\u64da\uff0c\u65bc\u5217\u5831\u7d9c\u5408\u6240\u5f97\u7a05\u672c\u4eba\u3001\u914d\u5076\u6216\u53d7\u6276\u990a\u89aa\u5c6c\u4e4b\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u6263\u9664\u984d [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4723,"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":[303,131,619],"class_list":["post-4722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-303","tag-131","tag-619"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4722","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=4722"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4723"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}