{"id":4850,"date":"2026-03-13T08:46:22","date_gmt":"2026-03-13T00:46:22","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4850"},"modified":"2026-03-13T10:00:33","modified_gmt":"2026-03-13T02:00:33","slug":"%e4%b8%8d%e5%86%8d%e3%80%8c%e4%bb%a3%e4%ba%ba%e7%b9%b3%e7%a8%85%e3%80%8d%ef%bc%81%e7%94%9f%e5%89%8d%e8%b4%88%e8%88%87%e7%9a%84%e9%81%ba%e7%94%a2%e7%a8%85%e9%87%91%e8%aa%b0%e4%be%86%e7%b9%b3%ef%bc%9f3","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e4%b8%8d%e5%86%8d%e3%80%8c%e4%bb%a3%e4%ba%ba%e7%b9%b3%e7%a8%85%e3%80%8d%ef%bc%81%e7%94%9f%e5%89%8d%e8%b4%88%e8%88%87%e7%9a%84%e9%81%ba%e7%94%a2%e7%a8%85%e9%87%91%e8%aa%b0%e4%be%86%e7%b9%b3%ef%bc%9f3\/","title":{"rendered":"\u4e0d\u518d\u300c\u4ee3\u4eba\u7e73\u7a05\u300d\uff01\u751f\u524d\u8d08\u8207\u7684\u907a\u7522\u7a05\u91d1\u8ab0\u4f86\u7e73\uff1f3\u5206\u9418\u770b\u61c2\u8349\u6848\u91cd\u9ede"},"content":{"rendered":"<p class=\"has-medium-font-size\">\u4eca\uff082026\uff09\u5e74\u521d\uff0c\u8ca1\u653f\u90e8\u91dd\u5c0d\u300a\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u300b\u63d0\u51fa\u4e86\u91cd\u8981\u7684\u4fee\u6b63\u8349\u6848\u3002\u9019\u6b21\u4fee\u6cd5\u6e90\u81ea\u65bc113 \u5e74\u61b2\u6cd5\u6cd5\u5ead\u7684\u4e00\u9805\u9055\u61b2\u5224\u6c7a\uff08113 \u5e74\u61b2\u5224\u5b57\u7b2c 11 \u865f\uff09\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u4ee5\u4e0b\u6211\u5011\u5e36\u60a8\u5feb\u901f\u770b\u61c2\u4fee\u6cd5\u91cd\u9ede\u3002<\/p>\n\n\n\n<p style=\"font-size:25px\"><strong>\u91cd\u9ede\u4e00\uff1a\u751f\u524d\u5169\u5e74\u62ff\u5230\u7684\u8d08\u8207\uff0c\u81ea\u5df1\u7684\u7a05\u81ea\u5df1\u7e73\uff01<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u6839\u64da\u7a05\u6cd5\uff0c\u5982\u679c\u9577\u8f29\u5728\u904e\u4e16\u524d\u300c\u5169\u5e74\u5167\u300d\u628a\u8ca1\u7522\u8d08\u8207\u7d66\u914d\u5076\u6216\u7279\u5b9a\u89aa\u5c6c\uff08\u50cf\u662f\u5b50\u5973\u3001\u5b6b\u5b50\u5973\u6216\u5144\u5f1f\u59ca\u59b9\uff09\uff0c\u9019\u4e9b\u8ca1\u7522\u5728\u9577\u8f29\u904e\u4e16\u5f8c\uff0c\u9084\u662f\u6703\u88ab\u62c9\u56de\u4f86\u7576\u4f5c\u300c\u907a\u7522\u300d\u4f86\u8ab2\u7a05\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u4fee\u6cd5\u4e4b\u524d\uff0c\u9577\u8f29\u751f\u524d2\u5e74\u5167\u7684\u8d08\u8207\uff0c\u88ab\u7b97\u9032\u907a\u7522\u7e3d\u984d\u5f8c\uff0c\u589e\u52a0\u7684\u907a\u7522\u7a05\u5e38\u5e38\u662f\u7531\u300c\u5168\u9ad4\u7e7c\u627f\u4eba\u300d\u4e00\u8d77\u8ca0\u64d4\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9019\u6703\u5c0e\u81f4\u4e00\u500b\u72c0\u6cc1\uff1a\u6c92\u62ff\u5230\u8d08\u8207\u8ca1\u7522\u7684\u4eba\uff0c\u53cd\u800c\u8981\u5e6b\u5df2\u7d93\u62ff\u8d70\u8ca1\u7522\u7684\u4eba\u7e73\u7a05\uff0c\u975e\u5e38\u4e0d\u516c\u5e73\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u3010\u8349\u6848\u65b0\u898f\u5b9a\u3011\uff1a<\/strong>\u672a\u4f86\u8ab0\u62ff\u4e86\u9019\u7b46\u8d08\u8207\uff0c\u8ab0\u5c31\u8981\u8ca0\u8cac\u7e73\u9019\u90e8\u5206\u7684\u907a\u7522\u7a05\uff0c\u771f\u6b63\u505a\u5230\u300c\u81ea\u5df1\u7684\u7a05\u81ea\u5df1\u7e73\u300d\u3002<\/p>\n\n\n\n<p style=\"font-size:23px\"><strong>\u3010\u7c21\u55ae\u7684\u4f8b\u5b50\u3011\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list has-medium-font-size\">\n<li class=\"has-medium-font-size\">\u7a05\u5c40\u5be6\u4f8b\uff1a\u82e5\u7e3d\u907a\u7522 6,500 \u842c\u5143\uff08\u542b\u8d08\u8207\u914d\u5076\u7684 500 \u842c\u5143\uff09\uff0c\u7e3d\u7a05\u984d 275 \u842c\u5143\u3002<\/li>\n\n\n\n<li class=\"has-medium-font-size\"> \u65b0\u5236\u505a\u6cd5\uff1a\u914d\u5076\u62ff\u4e86 500 \u842c\uff0c\u5c0d\u61c9\u6bd4\u4f8b\u7684\u907a\u7522\u7a0521 \u842c\u5143 (275 x 500\/6500) \u5c31\u7531\u914d\u5076\u4e00\u4eba\u7576\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u800c\u4e0d\u662f\u5168\u9ad4\u7e7c\u627f\u4eba\u4e00\u8d77\u8ca0\u64d4\u3002<\/li>\n<\/ul>\n\n\n\n<p style=\"font-size:25px\"><strong>\u91cd\u9ede\u4e8c\uff1a\u4fdd\u969c\u914d\u5076\u6b0a\u76ca\uff0c\u592b\u59bb\u8ca1\u7522\u8a08\u7b97\u66f4\u5408\u7406<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9577\u8f29\u904e\u4e16\u6642\uff0c\u6d3b\u8457\u7684\u914d\u5076\u901a\u5e38\u53ef\u4ee5\u4e3b\u5f35\u300c\u5269\u9918\u8ca1\u7522\u5dee\u984d\u5206\u914d\u8acb\u6c42\u6b0a\u300d\uff08\u7c21\u55ae\u4f86\u8aaa\uff0c\u5c31\u662f\u53ef\u4ee5\u62ff\u8d70\u96d9\u65b9\u5a5a\u5f8c\u8ca1\u7522\u5dee\u984d\u7684\u4e00\u534a\uff0c\u9019\u90e8\u5206\u514d\u5fb5\u907a\u7522\u7a05\uff09\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u4fee\u6cd5\u4e4b\u524d\uff0c\u8a08\u7b97\u300c\u5269\u9918\u8ca1\u7522\u5dee\u984d\u5206\u914d\u8acb\u6c42\u6b0a\u300d(\u7c21\u7a31\u300c\u5206\u914d\u8acb\u6c42\u6b0a\u300d)\u6642\uff0c\u9577\u8f29\u751f\u524d2\u5e74\u5167\u8d08\u8207\u914d\u5076\u7684\u8ca1\u7522\uff0c\u4e0d\u6703\u88ab\u7b97\u9032\u9577\u8f29\u7684\u5a5a\u5f8c\u8ca1\u7522\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9019\u6703\u5c0e\u81f4\u4e00\u500b\u72c0\u6cc1\uff1a\u300c\u5269\u9918\u8ca1\u7522\u5dee\u984d\u5206\u914d\u8acb\u6c42\u6b0a\u300d\u6703\u8f03\u4f4e\uff0c\u907a\u7522\u7a05\u7684\u514d\u7a05\u6263\u9664\u984d\u6703\u8f03\u5c11\uff0c\u4e5f\u8b93\u907a\u7522\u7a05\u7684\u91d1\u984d\u8f03\u9ad8\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u3010\u8349\u6848\u65b0\u898f\u5b9a\u3011\uff1a<\/strong>\u70ba\u4e86\u4fdd\u8b77\u914d\u5076\u7684\u6b0a\u76ca\uff0c\u9577\u8f29\u904e\u4e16\u524d2\u5e74\u5167\u9001\u7d66\u914d\u5076\u7684\u8ca1\u7522\uff0c\u5728\u8a08\u7b97\u300c\u5206\u914d\u8acb\u6c42\u6b0a\u300d\u6642\uff0c\u53ef\u7d0d\u5165\u9577\u8f29\u7684\u73fe\u5b58\u8ca1\u7522\u4f86\u8a08\u7b97\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9019\u6a23\u53ef\u4ee5\u78ba\u4fdd\u914d\u5076\u80fd\u4e3b\u5f35\u7684\u514d\u7a05\u6263\u9664\u984d\u66f4\u52a0\u516c\u5e73\uff0c\u4fdd\u969c\u7559\u4e0b\u4f86\u7684\u914d\u5076\u672a\u4f86\u7684\u990a\u8001\u751f\u6d3b\u3002<\/p>\n\n\n\n<p style=\"font-size:23px\"><strong>\u3010\u7c21\u55ae\u7684\u4f8b\u5b50\u3011\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list has-medium-font-size\">\n<li class=\"has-medium-font-size\">\u7a05\u5c40\u5be6\u4f8b\uff1a\u82e5\u9577\u8f29\u6b7b\u4ea1\u524d2\u5e74\u8d08\u8207\u914d\u5076 1,000 \u842c\u5143\u5f8c\uff0c\u904e\u4e16\u6642\u7684\u907a\u7522\u6709 2,900 \u842c\u5143\u3002<\/li>\n\n\n\n<li class=\"has-medium-font-size\">\u65b0\u5236\u505a\u6cd5\uff1a\u8a08\u7b97\u300c\u5206\u914d\u8acb\u6c42\u6b0a\u300d\u7684\u907a\u7522\u7a05\u6263\u9664\u984d\u6642\uff0c\u6703\u4ee5 (2,900\u842c + 1,000\u842c) \u4f5c\u70ba\u9577\u8f29\u7684\u8ca1\u7522\u91d1\u984d\uff0c\u6263\u9664\u914d\u5076\u7684\u8ca1\u7522\u5f8c\uff0c\u518d\u9664\u4ee52\u8a08\u7b97\uff0c\u8b93\u53ef\u6263\u9664\u7684\u91d1\u984d\u8b8a\u5927\uff0c\u9032\u800c\u6e1b\u8f15\u7a05\u8ca0\u58d3\u529b\u3002<\/li>\n<\/ul>\n\n\n\n<p style=\"font-size:25px\"><strong>\u91cd\u9ede\u4e09\uff1a\u7e73\u7a05\u66f4\u5f48\u6027\uff01\u62ff\u9577\u8f29\u5b58\u6b3e\u7e73\u7a05\u300c\u591a\u6578\u6c7a\u300d\u5c31\u80fd\u901a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u4fee\u6cd5\u4e4b\u524d\uff0c\u5982\u679c\u907a\u7522\u7a05\u592a\u9ad8\uff0c\u60f3\u7533\u8acb\u300c\u5206\u671f\u4ed8\u6b3e\u300d\uff0c\u898f\u5b9a\u5fc5\u9808\u907a\u7522\u7a05\u984d\u8d85\u904e30\u842c\u5143\u624d\u53ef\u7533\u8acb\u5206\u671f\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u3010\u8349\u6848\u65b0\u898f\u5b9a\u3011\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\">\u53d6\u6d8830\u842c\u9580\u6abb\uff1a\u672a\u4f86\u7533\u8acb\u5206\u671f\u7e73\u7d0d\uff0c\u4e0d\u518d\u53d7\u9650\u65bc30\u842c\u5143\u7684\u9580\u6abb\u3002<\/li>\n\n\n\n<li class=\"has-medium-font-size\">\u672a\u4f86\u53ea\u8981\u7d0d\u7a05\u7fa9\u52d9\u4eba\u78ba\u6709\u56f0\u96e3\u7e73\u6e05\u7a05\u6b3e\uff0c\u5373\u53ef\u7533\u8acb\u5206\u671f\u3002\u62ff\u907a\u7522\u7684\u5b58\u6b3e\u7e73\u7a05\uff1a\u5982\u679c\u9577\u8f29\u6709\u907a\u7559\u9280\u884c\u5b58\u6b3e\uff0c\u7e7c\u627f\u4eba\u53ea\u8981\u300c\u591a\u6578\u6c7a\u300d(\u7e7c\u627f\u4eba\u904e\u534a\u6578 + \u61c9\u7e7c\u5206\u904e\u534a\u6578\uff0c\u6216\u8005\u61c9\u7e7c\u5206\u8d85\u904e(2\/3)\u4e09\u5206\u4e4b\u4e8c)\u540c\u610f\uff0c\u5c31\u53ef\u4ee5\u8fa6\u7406\u3002<\/li>\n<\/ul>\n\n\n\n<p style=\"font-size:25px\"><strong>\u6703\u8a08\u5e2b\u7684\u63d0\u9192<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u9019\u6b21\u7684\u4fee\u6cd5\u8349\u6848\uff0c\u4fdd\u969c\u4e86\u907a\u7522\u7e7c\u627f\u4eba\u7684\u300c\u516c\u5e73\u6027\u300d\uff0c\u89e3\u6c7a\u4e86\u904e\u53bb\u907a\u7522\u7a05\u8ca0\u64d4\u4e0d\u5747\u7684\u722d\u8b70\u3002\u4e5f\u540c\u6642\u589e\u52a0\u4e86\u5f80\u751f\u8005\u5bb6\u5c6c\u8655\u7406\u907a\u7522\u7a05\u7684\u4fbf\u5229\u6027\uff0c\u8b93\u5bb6\u5c6c\u7e73\u7d0d\u907a\u7522\u7a05\u80fd\u6709\u591a\u4e00\u9ede\u5f48\u6027\u3002<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u76ee\u524d\u8349\u6848\u4ecd\u5728\u9810\u544a\u7a0b\u5e8f\u4e2d\uff0c\u5c1a\u672a\u6b63\u5f0f\u7acb\u6cd5\u3002\u4f46\u9019\u6b21\u4fee\u6cd5\u65b9\u5411\u660e\u78ba\uff0c\u5c0d\u672a\u4f86\u907a\u7522\u7684\u898f\u756b\u6709\u6df1\u9060\u7684\u5f71\u97ff\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u4eca\uff082026\uff09\u5e74\u521d\uff0c\u8ca1\u653f\u90e8\u91dd\u5c0d\u300a\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u300b\u63d0\u51fa\u4e86\u91cd\u8981\u7684\u4fee\u6b63\u8349\u6848\u3002\u9019\u6b21\u4fee\u6cd5\u6e90\u81ea\u65bc113 \u5e74\u61b2\u6cd5\u6cd5\u5ead\u7684\u4e00\u9805\u9055 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4851,"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":[28],"tags":[705,706,83],"class_list":["post-4850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-705","tag-706","tag-83"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4850","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=4850"}],"version-history":[{"count":0,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4850\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4851"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}