{"id":4880,"date":"2026-04-07T14:52:33","date_gmt":"2026-04-07T06:52:33","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4880"},"modified":"2026-04-07T14:52:37","modified_gmt":"2026-04-07T06:52:37","slug":"%e9%81%ba%e7%94%a2%e7%a8%85%e7%94%b3%e5%a0%b1%e4%b8%8d%e5%8b%95%e7%94%a2%e5%83%b9%e5%80%bc%e6%9c%89%e5%ad%b8%e5%95%8f%ef%bc%81%e6%8e%8c%e6%8f%a1%e9%97%9c%e9%8d%b5%e8%a9%95%e5%83%b9%e6%99%82%e9%bb%9e","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e9%81%ba%e7%94%a2%e7%a8%85%e7%94%b3%e5%a0%b1%e4%b8%8d%e5%8b%95%e7%94%a2%e5%83%b9%e5%80%bc%e6%9c%89%e5%ad%b8%e5%95%8f%ef%bc%81%e6%8e%8c%e6%8f%a1%e9%97%9c%e9%8d%b5%e8%a9%95%e5%83%b9%e6%99%82%e9%bb%9e\/","title":{"rendered":"\u907a\u7522\u7a05\u7533\u5831\u4e0d\u52d5\u7522\u50f9\u503c\u6709\u5b78\u554f\uff01\u638c\u63e1\u95dc\u9375\u8a55\u50f9\u6642\u9ede\uff0c\u7533\u5831\u6b0a\u76ca\u4e0d\u7e2e\u6c34"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40\u8868\u793a\uff0c\u8fd1\u671f\u63a5\u7372\u6c11\u773e\u8a62\u554f\uff0c\u5bb6\u4eba\u65bc114\u5e7410\u670815\u65e5\u5f80\u751f\uff0c\u5176\u571f\u5730\u53ca\u623f\u5c4b\u4e4b\u907a\u7522\u50f9\u984d\uff0c\u662f\u5426\u90fd\u4ee5114\u5e74\u516c\u544a\u571f\u5730\u73fe\u503c\u53ca\u623f\u5c4b\u73fe\u503c\u7533\u5831\u907a\u7522\u7a05\uff1f<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8aaa\u660e\uff1a<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u907a\u7522\u7a05\u4e0d\u52d5\u7522\u4e4b\u4f30\u50f9\uff0c\u571f\u5730\u4ee5\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\uff0c<\/mark>\u5404\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u653f\u5e9c\u65bc\u6bcf\u5e741\u67081\u65e5\u516c\u544a\u7576\u5e74\u5ea6\u9069\u7528\u73fe\u503c\uff1b<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u623f\u5c4b\u5247\u4f9d\u623f\u5c4b\u7a05\u7c4d\u8b49\u660e\u66f8\u6240\u8f09\u4e4b\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u6838\u8a8d\u907a\u7522\u50f9\u984d\uff0c<\/mark>\u56e0\u6bcf\u5e74\uff08\u671f\uff09\u623f\u5c4b\u7a05\u8ab2\u7a05\u6240\u5c6c\u671f\u9593\u81ea\u524d\u4e00\u5e747\u67081\u65e5\u81f3\u7576\u5e746\u670830\u65e5\u6b62\uff0c\u6545\u6b7b\u4ea1\u7576\u671f\u6240\u9069\u7528\u4e4b\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u6703\u6709\u8de8\u5e74\u5ea6\u9069\u7528\u60c5\u5f62\uff08\u4f8b\u5982115\u5e74\u671f\u623f\u5c4b\u7a05\u8ab2\u5fb5\u6240\u5c6c\u671f\u9593\u70ba114\u5e747\u67081\u65e5\u81f3115\u5e746\u670830\u65e5\u6b62\uff09\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff0c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u7532\u541b\u65bc\u6c11\u570b114\u5e7410\u670815\u65e5\u6b7b\u4ea1\uff0c\u5176\u6240\u907a\u571f\u5730\u4e4b\u907a\u7522\u50f9\u503c\u61c9\u4f9d114\u5e74\u5ea6\u516c\u544a\u571f\u5730\u73fe\u503c\u7533\u5831<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u623f\u5c4b\u90e8\u5206\u56e0\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u65e5\u70ba114\u5e7410\u670815\u65e5\uff0c\u907a\u7522\u50f9\u503c\u61c9<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u4f9d115\u5e74\u671f\u623f\u5c4b\u7a05\uff08\u8ab2\u5fb5\u6240\u5c6c\u671f\u9593\uff1a114\u5e747\u67081\u65e5\u81f3115\u5e746\u670830\u65e5\uff09\u4e4b\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u7533\u5831\uff0c\u800c\u975e114\u5e74\u671f\u623f\u5c4b\u7a05\uff08\u8ab2\u5fb5\u6240\u5c6c\u671f\u9593\uff1a113\u5e747\u67081\u65e5\u81f3114\u5e746\u670830\u65e5\uff09\u4e4b\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u3002<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u547c\u7c72\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7533\u5831\u571f\u5730\u6216\u623f\u5c4b\u907a\u7522\u6642\uff0c\u52d9\u5fc5<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u78ba\u8a8d\u88ab\u7e7c\u627f\u4eba\u6b7b\u4ea1\u65e5\u6240\u9069\u7528\u516c\u544a\u571f\u5730\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u4e4b\u5e74\u5ea6\uff08\u671f\uff09\u6240\u5c6c\u671f\u9593\u5dee\u7570\uff1b\u7279\u5225\u662f7\u67081\u65e5\u4ee5\u5f8c\u6b7b\u4ea1\u4e4b\u6848\u4ef6\uff0c<\/mark>\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u5f80\u5f80\u6703\u6709\u8de8\u5e74\u5ea6\u7684\u8b8a\u52d5\uff0c\u8acb\u6c11\u773e\u7533\u5831\u524d\u5148\u884c\u78ba\u8a8d\uff0c\u4ee5\u78ba\u4fdd\u81ea\u8eab\u6b0a\u76ca\uff0c\u907f\u514d\u56e0\u8aa4\u7528\u5e74\u5ea6\uff08\u671f\uff09\u800c\u5f71\u97ff\u7a05\u984d\u8a08\u7b97\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=7a8c64f042c14b3d9f3e2deed3e85dbf\" 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\u8fd1\u671f\u63a5\u7372\u6c11\u773e\u8a62\u554f\uff0c\u5bb6\u4eba\u65bc114\u5e7410\u670815\u65e5\u5f80\u751f\uff0c\u5176\u571f\u5730\u53ca\u623f\u5c4b\u4e4b\u907a\u7522\u50f9\u984d\uff0c\u662f\u5426\u90fd\u4ee5114 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4882,"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":[426,719,232,718,83],"class_list":["post-4880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-426","tag-719","tag-232","tag-718","tag-83"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4880","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=4880"}],"version-history":[{"count":1,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4880\/revisions"}],"predecessor-version":[{"id":4883,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4880\/revisions\/4883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4882"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}