{"id":4908,"date":"2026-04-22T17:19:46","date_gmt":"2026-04-22T09:19:46","guid":{"rendered":"https:\/\/www.tscpa.com.tw\/?p=4908"},"modified":"2026-04-22T18:48:38","modified_gmt":"2026-04-22T10:48:38","slug":"%e4%bf%ae%e6%ad%a3%e7%99%bc%e5%b8%83%e3%80%8c%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e8%aa%b2%e5%be%b5%e6%89%80%e5%be%97%e7%a8%85%e7%94%b3%e5%a0%b1%e4%bd%9c%e6%a5%ad%e8%a6%81%e9%bb%9e%e3%80%8d","status":"publish","type":"post","link":"https:\/\/www.tscpa.com.tw\/en\/%e4%bf%ae%e6%ad%a3%e7%99%bc%e5%b8%83%e3%80%8c%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e8%aa%b2%e5%be%b5%e6%89%80%e5%be%97%e7%a8%85%e7%94%b3%e5%a0%b1%e4%bd%9c%e6%a5%ad%e8%a6%81%e9%bb%9e%e3%80%8d\/","title":{"rendered":"\u4fee\u6b63\u767c\u5e03\u300c\u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u6240\u5f97\u7a05\u7533\u5831\u4f5c\u696d\u8981\u9ede\u300d"},"content":{"rendered":"<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u8ca1\u653f\u90e8\u65bc\u4eca(21)\u65e5\u4fee\u6b63\u767c\u5e03\u300c\u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u6240\u5f97\u7a05\u7533\u5831\u4f5c\u696d\u8981\u9ede\u300d<\/mark>(\u4ee5\u4e0b\u7c21\u7a31\u672c\u8981\u9ede)\uff0c\u7d9c\u6574\u5916\u754c\u610f\u898b\uff0c\u9069\u5ea6\u653e\u5bec\u672c\u8981\u9ede\u90e8\u5206\u898f\u5b9a\uff0c<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u4e26\u81ea\u4eca\u65e5\u751f\u6548\u3002<\/mark>\u4fee\u6b63\u91cd\u9ede\u5982\u4e0b\uff1a<\/strong><\/p>\n\n\n\n<p style=\"font-size:25px\"><strong>\u4e00\u3001\u4fee\u6b63\u9632\u675c\u907f\u7a05\u898f\u5b9a\u4e4b\u80a1\u6b0a\u50f9\u503c\u8a8d\u5b9a\u65b9\u5f0f<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>110\u5e747\u67081\u65e5\u8d77\u5be6\u65bd\u4e4b\u623f\u5730\u5408\u4e00\u7a052.0\uff0c\u70ba\u9632\u675c\u80a1\u6771\u85c9\u5f62\u5f0f\u79fb\u8f49\u80a1\u6b0a\u800c\u5be6\u8cea\u8f49\u8b93\u6211\u570b\u5883\u5167\u623f\u5730\uff0c\u65bc\u6240\u5f97\u7a05\u6cd5\u7b2c4\u689d\u4e4b4\u7b2c3\u9805\u660e\u5b9a\uff0c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-medium-font-size\"><strong>\u500b\u4eba\u53ca\u71df\u5229\u4e8b\u696d\u4ea4\u6613\u5176\u76f4\u63a5\u6216\u9593\u63a5\u6301\u6709\u80a1\u4efd\u6216\u51fa\u8cc7\u984d(\u4ee5\u4e0b\u5408\u7a31\u80a1\u6b0a)\u904e\u534a\u6578\u4e4b\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u80a1\u6b0a\uff0c<\/strong><\/li>\n\n\n\n<li class=\"has-medium-font-size\"><strong>\u8a72\u88ab\u6295\u8cc7\u71df\u5229\u4e8b\u696d\u80a1\u6b0a\u4e4b\u50f9\u503c50%\u4ee5\u4e0a\u4fc2\u7531\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u4e4b\u623f\u5c4b\u3001\u571f\u5730(\u4ee5\u4e0b\u5408\u7a31\u623f\u5730)\u6240\u69cb\u6210\u8005\uff0c<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8a72\u4ea4\u6613\u8996\u540c\u623f\u5730\u4ea4\u6613\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4e0a\u958b\u5224\u65b7\u88ab\u6295\u8cc7\u4e8b\u696d\u80a1\u6b0a\u50f9\u503c50%\u4ee5\u4e0a\u4fc2\u7531\u6211\u570b\u5883\u5167\u623f\u5730\u6240\u69cb\u6210\uff0c\u4fc2\u4ee5\u4ea4\u6613\u80a1\u6b0a\u6642\u88ab\u6295\u8cc7\u4e8b\u696d\u4e4b\u5883\u5167\u623f\u5730\u50f9\u503c\u70ba\u5206\u5b50\uff0c\u5206\u6bcd\u5247\u4ee5\u8a72\u4e8b\u696d\u7d93\u6703\u8a08\u5e2b\u67e5\u6838\u7c3d\u8b49\u8ca1\u52d9\u5831\u544a\u4e4b\u300c\u6de8\u503c\u300d\u6216\u4ea4\u6613\u65e5\u4e4b\u8cc7\u7522\u300c\u6de8\u503c\u300d\u8a8d\u5b9a\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong><mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u70ba\u4f7f\u8a72\u6bd4\u7387\u8a08\u7b97\u66f4\u70ba\u5408\u7406\uff0c\u53c3\u8003\u570b\u969b\u9593\u898f\u5b9a\uff0c\u589e\u8a02\u8a72\u4e8b\u696d\u5982\u53ef\u5408\u7406\u5ba2\u89c0\u8861\u91cf\u5176\u5168\u90e8\u8ca1\u7522\u50f9\u503c(\u4f8b\u5982\u6703\u8a08\u5e2b\u6309\u5be6\u50f9\u67e5\u6838\u7c3d\u8b49\u8cc7\u6599)\u8005\uff0c\u8a72\u300c\u5206\u6bcd\u300d\u5f97\u4ee5\u5404\u9805\u8cc7\u7522\u6642\u50f9\u7e3d\u984d\u8a8d\u5b9a\u3002<\/mark><\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u539f\u672c\uff1a\u5206\u6bcd = \u6de8\u503c (\u8f03\u5c0f)<br>\u4fee\u6539\u5f8c\uff1a\u6703\u8a08\u5e2b\u7c3d\u8b49\u6642\uff0c\u5206\u6bcd = \u8cc7\u7522 (\u8f03\u5927)<\/p>\n<\/blockquote>\n\n\n\n<p style=\"font-size:25px\"><strong>\u4e8c\u3001\u4fee\u6b63\u9632\u675c\u907f\u7a05\u898f\u5b9a\u9069\u7528\u7bc4\u570d<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u57fa\u65bc\u4e0a\u958b\u80a1\u6b0a\u4ea4\u6613\u8996\u70ba\u623f\u5730\u4ea4\u6613\u898f\u5b9a\u4fc2\u81ea110\u5e747\u67081\u65e5\u8d77\u5be6\u65bd\uff0c\u53c8\u623f\u5730\u5408\u4e00\u7a05\u4fc2\u9069\u7528\u65bc105\u5e741\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u4e4b\u623f\u5730\uff0c\u7230\u53c3\u914c\u4e0a\u958b\u65e5\u51fa\u689d\u6b3e\u7acb\u6cd5\u610f\u65e8\uff0c<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u653e\u5bec\u5c07\u80a1\u6771\u4ea4\u6613110\u5e746\u670830\u65e5\u4ee5\u524d\u53d6\u5f97\u4e4b\u88ab\u6295\u8cc7\u4e8b\u696d\u80a1\u6b0a(\u4e0b\u7a31\u820a\u80a1\u6b0a)\uff0c\u5176\u4ea4\u6613\u6240\u5f97\u4e2d\u5c6c\u8a72\u4e8b\u696d\u6301\u6709104\u5e7412\u670831\u65e5\u4ee5\u524d\u53d6\u5f97\u4e4b\u623f\u5730(\u5373\u820a\u5236\u623f\u5730)\u50f9\u503c\u5360\u5883\u5167\u5168\u90e8\u623f\u5730\u50f9\u503c\u4e4b\u6bd4\u4f8b\u90e8\u5206\uff0c\u6392\u9664\u9069\u7528\u623f\u5730\u5408\u4e00\u7a05\u3002<\/mark><\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u820a\u80a1\u6b0a + \u820a\u623f\u5730 >> \u8c41\u514d\u9069\u7528\u623f\u5730\u5408\u4e00<\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8209\u4f8b\u8aaa\u660e\uff0cA\u516c\u53f8\u6301\u6709\u5b50\u516c\u53f8100%\u80a1\u6b0a\u4e14\u5747\u70ba110\u5e746\u670830\u65e5\u4ee5\u524d\u53d6\u5f97\u4e4b\u820a\u80a1\u6b0a\uff0cA\u516c\u53f8\u8fd1\u65e5\u51fa\u552e\u5b50\u516c\u53f8\u80a1\u6b0a\u6642\uff0c\u8a72\u5b50\u516c\u53f8\u80a1\u6b0a\u50f9\u503c50%\u4ee5\u4e0a\u4fc2\u56e0\u6301\u6709\u6211\u570b\u5883\u5167\u623f\u5730\uff0c\u4e14\u5168\u90e8\u70ba104\u5e74\u4ee5\u524d\u53d6\u5f97\u4e4b\u820a\u5236\u623f\u5730\uff0c\u4f9d\u4fee\u6b63\u5f8c\u898f\u5b9a\uff0cA\u516c\u53f8\u51fa\u552e\u80a1\u6b0a\u4e4b\u6240\u5f97\u4e0d\u9069\u7528\u6240\u5f97\u7a05\u6cd5\u7b2c4\u689d\u4e4b4\u7b2c3\u9805\u898f\u5b9a\u3002(\u8a73\u91cb\u4f8b)<\/strong><\/p>\n\n\n\n<p style=\"font-size:25px\"><strong>\u4e09\u3001\u7d9c\u6574\u7d0d\u5165\u73fe\u884c\u76f8\u95dc\u89e3\u91cb\u51fd\u4ee4<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u5f59\u6574\u8ca1\u653f\u90e8\u5df2\u767c\u5e03\u4e4b\u89e3\u91cb\u51fd\u4ee4\u7d0d\u5165\u898f\u7bc4\uff0c\u4f8b\u5982\u5b9a\u660e\u914d\u5076\u76f8\u4e92\u8d08\u8207\u3001\u9023\u7e8c\u7e7c\u627f\u7b49\u65b9\u5f0f\u53d6\u5f97\u623f\u5730\u4e4b\u53d6\u5f97\u65e5\u3001\u6301\u6709\u671f\u9593\u8a08\u7b97\uff1b\u7368\u8cc7\u8cc7\u672c\u4e3b\u6216\u5408\u5925\u7d44\u7e54\u5408\u5925\u4eba\u8207\u5730\u4e3b\u5408\u4f5c\u8208\u5efa\u53d6\u5f97\u4e4b\u623f\u5730\u65bc5\u5e74\u5167\u4ea4\u6613\uff0c\u5f97\u9069\u752820%\u7a05\u7387\u8ab2\u7a05\uff1b\u71df\u5229\u4e8b\u696d\u5be6\u969b\u5f9e\u4e8b\u8208\u5efa\u56e0\u6545\u672a\u80fd\u64d4\u4efb\u8d77\u9020\u4eba\uff0c\u63d0\u793a\u76f8\u95dc\u8b49\u660e\u7d93\u67e5\u6838\u5c6c\u5be6\u8005\uff0c\u5f97\u9069\u7528\u5408\u4f75\u8a08\u7a05\u898f\u5b9a\u7b49\u3002<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u8ca1\u653f\u90e8\u9032\u4e00\u6b65\u8868\u793a\uff0c\u4e0a\u958b\u653e\u5bec\u71df\u5229\u4e8b\u696d\u5f97\u4ee5\u5404\u9805\u8cc7\u7522\u6642\u50f9\u8a08\u7b97\u80a1\u6b0a\u50f9\u503c\uff0c\u53ca\u820a\u80a1\u6b0a\u4ea4\u6613\u5f97\u6309\u820a\u5236\u623f\u5730\u5360\u6bd4\u6392\u9664\u9069\u7528\u623f\u5730\u5408\u4e00\u7a05\u7b49\u76f8\u95dc\u6709\u5229\u65bc\u7d0d\u7a05\u7fa9\u52d9\u4eba\u4e4b\u898f\u5b9a\uff0c<mark style=\"background-color:#ffe100\" class=\"has-inline-color\">\u672a\u6838\u8ab2\u78ba\u5b9a\u6848\u4ef6\u5747\u53ef\u9069\u7528\u3002<\/mark><\/strong><\/p>\n\n\n\n<p style=\"font-size:27px\"><strong>\u9644\u4ef6\u4e0b\u8f09\uff1a<a href=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430.jpg\">\u91cb\u4f8b<\/a><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1654\" height=\"2339\" data-id=\"4918\" src=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430.jpg\" alt=\"\" class=\"wp-image-4918\" srcset=\"https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430.jpg 1654w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430-212x300.jpg 212w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430-724x1024.jpg 724w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430-768x1086.jpg 768w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430-1086x1536.jpg 1086w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430-1448x2048.jpg 1448w, https:\/\/www.tscpa.com.tw\/wp-content\/uploads\/2026\/04\/1150430-8x12.jpg 8w\" sizes=\"(max-width: 1654px) 100vw, 1654px\" \/><\/figure>\n<\/figure>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\u4f86\u6e90\uff1a<a href=\"https:\/\/www.mof.gov.tw\/singlehtml\/384fb3077bb349ea973e7fc6f13b6974?cntId=f73d23271490449d91faff6e56d5809d\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u653f\u90e8\u65bc\u4eca(21)\u65e5\u4fee\u6b63\u767c\u5e03\u300c\u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u6240\u5f97\u7a05\u7533\u5831\u4f5c\u696d\u8981\u9ede\u300d(\u4ee5\u4e0b\u7c21\u7a31\u672c\u8981\u9ede)\uff0c\u7d9c\u6574\u5916\u754c\u610f\u898b\uff0c\u9069\u5ea6\u653e\u5bec\u672c\u8981\u9ede [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4910,"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 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