{"id":4891,"date":"2026-04-08T16:00:56","date_gmt":"2026-04-08T08:00:56","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4891"},"modified":"2026-04-08T16:00:59","modified_gmt":"2026-04-08T08:00:59","slug":"%e7%b6%9c%e5%90%88%e6%89%80%e5%be%97%e7%a8%85%e5%88%97%e8%88%89%e6%89%a3%e9%99%a4%e9%86%ab%e8%97%a5%e5%8f%8a%e7%94%9f%e8%82%b2%e8%b2%bb%ef%bc%8c%e5%8f%97%e6%9c%89%e4%bf%9d%e9%9a%aa%e7%b5%a6%e4%bb%98-2","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e7%b6%9c%e5%90%88%e6%89%80%e5%be%97%e7%a8%85%e5%88%97%e8%88%89%e6%89%a3%e9%99%a4%e9%86%ab%e8%97%a5%e5%8f%8a%e7%94%9f%e8%82%b2%e8%b2%bb%ef%bc%8c%e5%8f%97%e6%9c%89%e4%bf%9d%e9%9a%aa%e7%b5%a6%e4%bb%98-2\/","title":{"rendered":"\u7d9c\u5408\u6240\u5f97\u7a05\u5217\u8209\u6263\u9664\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\uff0c\u53d7\u6709\u4fdd\u96aa\u7d66\u4ed8\u90e8\u5206\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7533\u5831\u6642\uff0c\u61c9\u81ea\u884c\u6e1b\u9664"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c<mark style=\"background-color:#fffb00\" class=\"has-inline-color\">\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7533\u5831\u7d9c\u5408\u6240\u5f97\u7a05\uff0c\u5217\u5831\u672c\u4eba\u3001\u914d\u5076\u6216\u53d7\u6276\u990a\u89aa\u5c6c\u7684\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\uff0c\u5982\u53d7\u6709\u4fdd\u96aa\u7d66\u4ed8\uff0c\u61c9\u81ea\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u4e2d\u4e88\u4ee5\u6e1b\u9664\uff0c\u6309\u6e1b\u9664\u5f8c\u7684\u9918\u984d\u5217\u5831\u6263\u9664\u3002<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u9032\u4e00\u6b65\u8aaa\u660e\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7533\u5831\u6642\u82e5\u9078\u64c7\u63a1\u5217\u8209\u6263\u9664\u984d\uff0c\u4e26\u5217\u5831\u672c\u4eba\u3001\u914d\u5076\u6216\u53d7\u6276\u990a\u89aa\u5c6c\u7684\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\uff0c\u61c9\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c17\u689d\u7b2c1\u9805\u7b2c2\u6b3e\u7b2c2\u76ee\u4e4b3\u4f46\u66f8\u898f\u5b9a\uff0c\u81ea\u884c\u6e1b\u9664\u53d7\u6709\u4fdd\u96aa\u7406\u8ce0\u7d66\u4ed8\u91d1\u984d\u5f8c\uff0c\u6309\u6e1b\u9664\u5f8c\u7684\u91ab\u85e5\u8cbb\u984d\u5ea6\uff0c\u5217\u5831\u8a72\u9805\u5217\u8209\u6263\u9664\u984d\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 has-medium-font-size\">\n<li class=\"has-medium-font-size\"><strong>\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7532\u541b\u8fa6\u7406113\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\uff0c\u5217\u5831\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u6263\u9664\u984d\u65b0\u81fa\u5e63\uff08\u4e0b\u540c\uff09200\u842c\u5143<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u5176\u4e2d183\u842c\u5143\u5c6c\u914d\u5076\u4e59\u541b\u91ab\u7642\u8cbb<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u67e5\u5f97\u4e59\u541b113\u5e74\u5ea6\u5c31\u91ab\u652f\u51fa\u7684\u91ab\u85e5\u8cbb\uff0c\u53d7\u6709\u4fdd\u96aa\u516c\u53f8\u7406\u8ce0\u7d66\u4ed8\u90e8\u5206\u8a08143\u842c\u5143<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u4f9d\u524d\u63ed\u6240\u5f97\u7a05\u6cd5\u898f\u5b9a\uff0c\u7532\u541b113\u5e74\u5ea6\u5f97\u5217\u5831\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\u6263\u9664\u984d\u70ba57\u842c\u5143\uff08=200\u842c\u5143-\u4fdd\u96aa\u7d66\u4ed8143\u842c\u5143\uff09\uff0c\u8a72\u5c40\u91cd\u65b0\u8a08\u7b97\u88dc\u5fb5\u7a05\u984d28.6\u842c\u5143\uff08=143\u842c\u5143\u00d7\u7a05\u738720\uff05\uff09\uff0c\u7532\u541b\u6d3d\u8a62\u88dc\u7a05\u539f\u56e0\uff0c\u7d93\u8a72\u5c40\u8a73\u52a0\u8aaa\u660e\u5f8c\u5df2\u5b8c\u7d0d\u7a05\u6350<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u5c40\u63d0\u9192\uff0c<mark style=\"background-color:#fffb00\" class=\"has-inline-color\">\u7d93\u570b\u7a05\u5c40\u6838\u5b9a\u88dc\u7a05\u7684\u7d9c\u5408\u6240\u5f97\u7a05\u6848\u4ef6\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6703\u540c\u6642\u6536\u5230\u7e73\u6b3e\u66f8\u8207\u6838\u5b9a\u901a\u77e5\u66f8\uff0c\u5728\u6838\u5b9a\u901a\u77e5\u66f8\u6700\u5f8c\u4e00\u9801\u7684\u300c\u8abf\u6574\u7406\u7531\u3001\u6cd5\u4ee4\u4f9d\u64da\u53ca\u5176\u4ed6\u88dc\u5145\u4e8b\u9805\u300d\uff0c\u6709\u8a73\u7d30\u7684\u88dc\u7a05\u539f\u56e0\u8aaa\u660e\uff0c<\/mark>\u6c11\u773e\u53ef\u81ea\u884c\u67e5\u95b1\u6aa2\u8996\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f86\u6e90\uff1a<a href=\"https:\/\/www.ntbna.gov.tw\/singlehtml\/374fe8c4b18e48c691a6806ac02b9984?cntId=2ccebb19d0fc4db18d91318ea3a1fcc9#gsc.tab=0\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u7d0d\u7a05\u7fa9\u52d9\u4eba\u7533\u5831\u7d9c\u5408\u6240\u5f97\u7a05\uff0c\u5217\u5831\u672c\u4eba\u3001\u914d\u5076\u6216\u53d7\u6276\u990a\u89aa\u5c6c\u7684\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb\uff0c\u5982\u53d7\u6709\u4fdd\u96aa\u7d66\u4ed8\uff0c\u61c9\u81ea [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4892,"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":[657,197,131,198],"class_list":["post-4891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxnews","tag-657","tag-197","tag-131","tag-198"],"_links":{"self":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4891","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=4891"}],"version-history":[{"count":1,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4891\/revisions"}],"predecessor-version":[{"id":4893,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/4891\/revisions\/4893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media\/4892"}],"wp:attachment":[{"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=4891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=4891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tscpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=4891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}