{"id":4782,"date":"2025-12-30T16:39:16","date_gmt":"2025-12-30T08:39:16","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4782"},"modified":"2025-12-30T16:39:17","modified_gmt":"2025-12-30T08:39:17","slug":"%e8%ae%8a%e6%9b%b4%e4%bf%9d%e9%9a%aa%e5%96%ae%e8%a6%81%e4%bf%9d%e4%ba%ba%e7%82%ba%e4%bb%96%e4%ba%ba%ef%bc%8c%e9%99%a4%e8%a6%81%e7%94%b3%e5%a0%b1%e8%b4%88%e8%88%87%e7%a8%85%ef%bc%8c%e6%b3%a8%e6%84%8f","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e8%ae%8a%e6%9b%b4%e4%bf%9d%e9%9a%aa%e5%96%ae%e8%a6%81%e4%bf%9d%e4%ba%ba%e7%82%ba%e4%bb%96%e4%ba%ba%ef%bc%8c%e9%99%a4%e8%a6%81%e7%94%b3%e5%a0%b1%e8%b4%88%e8%88%87%e7%a8%85%ef%bc%8c%e6%b3%a8%e6%84%8f\/","title":{"rendered":"\u8b8a\u66f4\u4fdd\u96aa\u55ae\u8981\u4fdd\u4eba\u70ba\u4ed6\u4eba\uff0c\u9664\u8981\u7533\u5831\u8d08\u8207\u7a05\uff0c\u6ce8\u610f\u5982\u6709\u7279\u5b9a\u60c5\u5f62\u4e5f\u8981\u7533\u5831\u907a\u7522\u7a05\u3002"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u9ad8\u96c4\u570b\u7a05\u5c40\u8868\u793a\uff0c\u5be6\u52d9\u5e38\u898b\u6c11\u773e\u4ee5\u81ea\u5df1\u70ba\u4fdd\u96aa\u8981\u4fdd\u4eba\uff0c\u5b50\u5973\u70ba\u88ab\u4fdd\u96aa\u4eba\u53ca\u53d7\u76ca\u4eba\u8cfc\u8cb7\u4fdd\u55ae\uff0c\u55e3\u5f8c<mark style=\"background-color:#fbff00\" class=\"has-inline-color\">\u5c07\u8981\u4fdd\u4eba\u8b8a\u66f4\u70ba\u5b50\u5973\uff0c\u61c9\u4f9d\u898f\u5b9a\u7533\u5831\u8d08\u8207\u7a05\uff0c\u82e5\u7236\u6bcd\u65bc\u8b8a\u66f4\u8981\u4fdd\u4eba\u70ba\u5b50\u5973\u5f8c2\u5e74\u5167\u6b7b\u4ea1\uff0c\u7e7c\u627f\u4eba\u4ea6\u61c9\u5c07\u4fdd\u55ae\u4e4b\u50f9\u503c\u4f75\u5165\u88ab\u7e7c\u627f\u4eba\u907a\u7522\u7e3d\u984d\u7533\u5831\u907a\u7522\u7a05\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u9032\u4e00\u6b65\u8aaa\u660e\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f9d\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u7b2c4\u689d\u7b2c2\u9805\u898f\u5b9a\uff0c<mark style=\"background-color:#fbff00\" class=\"has-inline-color\">\u5c07\u81ea\u5df1\u8ca1\u7522\u7121\u511f\u7d66\u4e88\u4ed6\u4eba\uff0c\u7d93\u4ed6\u4eba\u540c\u610f\u63a5\u53d7\uff0c\u5373\u69cb\u6210\u8d08\u8207\u884c\u70ba\uff0c\u800c\u8b8a\u66f4\u4fdd\u55ae\u8981\u4fdd\u4eba\u5c6c\u65bc\u6b0a\u5229\u50f9\u503c\u4e4b\u79fb\u8f49\uff0c\u6545\u4f9d\u6cd5\u61c9\u7533\u5831\u53ca\u8ab2\u5fb5\u8d08\u8207\u7a05\uff1b<\/mark>\u53e6\u4f9d\u540c\u6cd5\u7b2c15\u689d\u898f\u5b9a\uff0c\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u524d2\u5e74\u5167\u5c07\u8ca1\u7522\u8d08\u8207\u6c11\u6cd5\u7b2c1138\u689d\u53ca\u7b2c1140\u689d\u898f\u5b9a\u4e4b\u5404\u9806\u4f4d\u7e7c\u627f\u4eba\u53ca\u8a72\u5404\u9806\u4f4d\u7e7c\u627f\u4eba\u4e4b\u914d\u5076\u4e4b\u8ca1\u7522\uff0c\u8996\u70ba\u88ab\u7e7c\u627f\u4eba\u4e4b\u907a\u7522\uff0c\u61c9\u4f75\u5165\u5176\u907a\u7522\u7e3d\u984d\u8ab2\u5fb5\u907a\u7522\u7a05\u3002\u6545\u88ab\u7e7c\u627f\u4eba\u65bc\u6b7b\u4ea1\u524d2\u5e74\u5167\uff0c\u5982\u8b8a\u66f4\u4fdd\u55ae\u8981\u4fdd\u4eba\u70ba\u914d\u5076\u3001\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c\u3001\u7236\u6bcd\u3001\u5144\u5f1f\u59ca\u59b9\u3001\u7956\u7236\u6bcd\u53ca\u5404\u8a72\u89aa\u5c6c\u914d\u5076\uff0c\u61c9\u5c07\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u65e5\u4e4b\u4fdd\u55ae\u50f9\u503c\uff0c\u4f75\u5165\u88ab\u7e7c\u627f\u4eba\u907a\u7522\u7e3d\u984d\u8ab2\u5fb5\u907a\u7522\u7a05\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>A\u541b\u4ee5\u672c\u4eba\u70ba\u8981\u4fdd\u4eba\uff0c\u4e26\u4ee5\u5152\u5b50B\u541b\u53ca\u5973\u5152C\u541b\u70ba\u88ab\u4fdd\u96aa\u4eba\u53ca\u53d7\u76ca\u4eba\uff0c\u5411\u4fdd\u96aa\u516c\u53f8\u8cfc\u8cb72\u5f35\u4fdd\u55ae\uff0c\u55e3\u5c072\u5f35\u4fdd\u55ae\u4e4b\u8981\u4fdd\u4eba\u5404\u8b8a\u66f4\u70baB\u541b\u53caC\u541b\uff0c\u8b8a\u66f4\u65e5\u4e4b\u4fdd\u55ae\u50f9\u503c\u5408\u8a08\u65b0\u81fa\u5e63400\u842c\u5143\uff0cA\u541b\u61c9\u65bc\u8981\u4fdd\u4eba\u8b8a\u66f4\u65e5\u5f8c30\u65e5\u5167\uff0c\u7533\u5831\u53ca\u7e73\u7d0d\u8d08\u8207\u7a05\uff1b\u53c8\u82e5A\u541b\u65bc\u8981\u4fdd\u4eba\u8b8a\u66f4\u65e5\u5f8c2\u5e74\u5167\u6b7b\u4ea1\uff0c\u7e7c\u627f\u4eba\u4ea6\u61c9\u6309A\u541b\u6b7b\u4ea1\u65e5\u8a72\u4fdd\u55ae\u50f9\u503c\u4f75\u5165A\u541b\u907a\u7522\u7e3d\u984d\u7533\u5831\u53ca\u7e73\u7d0d\u907a\u7522\u7a05\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u82e5\u5c0d\u76f8\u95dc\u898f\u5b9a\u4ecd\u6709\u7591\u7fa9\uff0c\u6b61\u8fce\u64a5\u6253\u514d\u8cbb\u670d\u52d9\u96fb\u8a710800-000-321\u6d3d\u8a62\uff0c\u6216\u81f3\u8a72\u5c40\u7db2\u7ad9\uff08\u7db2\u5740\u70bahttps:\/\/www.ntbk.gov.tw\uff09\u5229\u7528\u570b\u7a05\u667a\u6167\u5ba2\u670d\u300c\u570b\u7a05\u5c0f\u5e6b\u624b\u300d\u67e5\u8a62\u76f8\u95dc\u6cd5\u4ee4\uff0c\u8a72\u5c40\u5c07\u7aed\u8aa0\u63d0\u4f9b\u8a73\u7d30\u4e4b\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.ntbk.gov.tw\/singlehtml\/8edee6a2f90d4254a5e8d38c1db38137?cntId=0303af5cf2164521acf20f9ae297afb8\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u9ad8\u96c4\u570b\u7a05\u5c40\u8868\u793a\uff0c\u5be6\u52d9\u5e38\u898b\u6c11\u773e\u4ee5\u81ea\u5df1\u70ba\u4fdd\u96aa\u8981\u4fdd\u4eba\uff0c\u5b50\u5973\u70ba\u88ab\u4fdd\u96aa\u4eba\u53ca\u53d7\u76ca\u4eba\u8cfc\u8cb7\u4fdd\u55ae\uff0c\u55e3\u5f8c\u5c07\u8981\u4fdd\u4eba\u8b8a\u66f4\u70ba\u5b50\u5973\uff0c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4783,"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":[657,478,122,83],"class_list":["post-4782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-657","tag-478","tag-122","tag-83"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4782","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=4782"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4782\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4783"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}