{"id":132,"date":"2021-07-28T19:23:35","date_gmt":"2021-07-28T11:23:35","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=132"},"modified":"2023-06-06T11:47:25","modified_gmt":"2023-06-06T03:47:25","slug":"%e6%96%b0%e8%81%9e%e8%a7%a3%e6%9e%90%ef%bc%9a%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e3%80%8c%e9%80%83%e6%bc%8f%e7%a8%85%e6%89%8b%e6%b3%95%e3%80%8d%e6%9c%89%e9%80%99%e4%ba%9b%ef%bc%81%e8%b2%a1%e6%94%bf","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=132","title":{"rendered":"\u65b0\u805e\u89e3\u6790\uff1a\u623f\u5730\u5408\u4e002.0\u300c\u9003\u6f0f\u7a05\u624b\u6cd5\u300d\u6709\u9019\u4e9b\uff01\u8ca1\u653f\u90e8\u90fd\u76ef\u4e0a\u4e86\/"},"content":{"rendered":"\n

\u597d\u623f\u7db2News\u8a18\u8005\u6797\u548c\u8b19\uff0f\u53f0\u5317\u5831\u5c0e<\/p>\n\n\n

2021\/07\/26\u65b0\u805e\u5167\u5bb9\uff1a<\/p>\n\n\n

\u70ba\u904f\u6b62\u77ed\u671f\u7092\u4f5c\u4e0d\u52d5\u7522\uff0c\u623f\u5730\u5408\u4e00\u7a05\u5f9e2016\u5e741\u6708\u521d\u5be6\u65bd\uff0c\u4f46\u6cd5\u898f\u4e0a\u8def\uff0c\u7e3d\u6703\u6709\u6709\u5fc3\u4eba\u58eb\u523b\u610f\u60f3\u65b9\u8a2d\u6cd5\u898f\u907f\u7a05\u8ca0\uff0c\u8ca1\u653f\u90e8\u8fd1\u5e74\u4e5f\u767c\u73fe\u5e7e\u7a2e\u9003\u6f0f\u7a05\u7684\u624b\u6cd5\uff0c\u9664\u4e86\u4ee5\u4eca\uff082021\uff09\u5e747\u67081\u65e5\u5be6\u884c\u7684\u623f\u5730\u5408\u4e00\u7a052.0\u56e0\u61c9\uff0c\u53e6\u5916\u9084\u6709\u865b\u5831\u6210\u672c\u8cbb\u7528\u4f86\u907f\u91cd\u7a05\u7684\u6848\u4f8b\uff0c\u4e5f\u88ab\u570b\u7a05\u5c40\u67e5\u7372\u3002<\/p>\n\n\n

\u8ca1\u653f\u90e8\u4e2d\u5340\u570b\u7a05\u5c40\u6307\u51fa\uff0c\u623f\u5730\u5408\u4e00\u7a05\u5236\u6309\u5be6\u969b\u4ea4\u6613\u50f9\u683c\u6e1b\u9664\u6210\u672c\u3001\u8cbb\u7528\u53ca\u5df2\u8ab2\u5fb5\u571f\u5730\u589e\u503c\u7a05\u7684\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\uff0c\u8a08\u7b97\u4ea4\u6613\u6240\u5f97\u4f86\u8ab2\u5fb5\u6240\u5f97\u7a05\uff1b\u623f\u5730\u5408\u4e00\u7a05\u4e0a\u8def\u5f8c\u9019\u5e7e\u5e74\uff0c\u9678\u7e8c\u767c\u73fe\u6709\u6c11\u773e\u4ee5\u6c92\u6709\u4ea4\u6613\u4e8b\u5be6\u7684\u4e0d\u5be6\u7d71\u4e00\u767c\u7968\u7533\u5831\u5145\u4f5c\u51fa\u552e\u623f\u5730\u7684\u6210\u672c\u8cbb\u7528\uff0c\u60f3\u9003\u6f0f\u7a05\u3002<\/strong><\/p>\n\n\n

\u8ca1\u653f\u90e8\u4e2d\u5340\u570b\u7a05\u5c40\u5c31\u66fe\u767c\u73fe\uff0c\u5f9e\u4e8b\u623f\u4ef2\u696d\u7684\u7532\u5148\u751f\u7533\u5831\u51fa\u552e\u9069\u7528\u7a05\u738745\uff05\u7684\u623f\u5730\uff0c\u4e26\u6aa2\u9644\u6c34\u96fb\u88dd\u4fee\u3001\u62c9\u76ae\u5de5\u7a0b\u7b49\u4e8c\u806f\u5f0f\u7d71\u4e00\u767c\u7968\uff0c\u4e14\u662f\u7532\u5148\u751f\u89aa\u53cb\u6240\u8a2d\u7acb\u7684\u5de5\u7a0b\u884c\u3001\u88dd\u6f62\u516c\u53f8\u6240\u958b\u7acb\u7684\u5927\u984d\u7d71\u4e00\u767c\u7968\uff0c\u7a05\u52d9\u4eba\u54e1\u5bdf\u89ba\u6709\u7570\u5e38\uff0c\u65bc\u662f\u5f9e\u65bd\u5de5\u6240\u9700\u6599\u5de5\u8cbb\u7b49\u7269\u6d41\u3001\u91d1\u6d41\u8cc7\u6599\u9032\u884c\u67e5\u6838\uff0c\u767c\u73fe\u5de5\u7a0b\u884c\u696d\u8005\u914d\u5408\u7532\u5148\u751f\u958b\u7acb\u4e0d\u5be6\u7d71\u4e00\u767c\u7968\u5354\u52a9\u865b\u589e\u623f\u5730\u88dd\u4fee\u8cbb317\u842c\u591a\u5143\u3002<\/strong>\u8a72\u6848\u88ab\u67e5\u7372\u5f8c\uff0c\u4f9d\u9069\u7528\u7a05\u738745\uff05\u6838\u5b9a\u88dc\u5fb5\u7a05\u984d142\u842c\u591a\u5143\u4e26\u8655\u4ee5\u7f70\u9370\uff0c\u5de5\u7a0b\u884c\u3001\u88dd\u6f62\u516c\u53f8\u8ca0\u8cac\u4eba\u6d89\u5acc\u5e6b\u52a9\u4ed6\u4eba\u9003\u6f0f\u7a05\u53ca\u4ee5\u8a50\u8853\u6216\u4e0d\u6b63\u7576\u65b9\u6cd5\u9003\u6f0f\u7a05\uff0c\u5df2\u89f8\u72af\u300a\u7a05\u6350\u7a3d\u5fb5\u6cd5\u300b\u53ca\u300a\u5546\u696d\u6703\u8a08\u6cd5\u300b\u7b49\u898f\u5b9a\u3002\u91dd\u5c0d\u9019\u985e\u6848\u4ef6\u4e5f\u662f\u570b\u7a05\u5c40\u76ee\u524d\u67e5\u6838\u91cd\u9ede\u3002 \u6b64\u5916\uff0c\u4e5f\u6709\u6c11\u773e\u5229\u7528\u523b\u610f\u9ad8\u5831\u79fb\u8f49\u571f\u5730\u73fe\u503c\uff0c\u8b93\u539f\u672c\u623f\u5730\u7522\u77ed\u671f\u4ea4\u6613\u61c9\u9069\u7528\u623f\u5730\u5408\u4e00\u7a05\u9ad8\u7a05\u7387\u7684\u90e8\u4efd\u7a05\u57fa\u3001\u8f49\u800c\u8ab2\u5fb510\uff05\u571f\u589e\u7a05\u7a05\u7387\uff0c\u53ef\u5c11\u7e73\u7a05<\/strong>\uff1b\u56e0\u6b64\u8ca1\u653f\u90e8\u5728\u623f\u5730\u5408\u4e00\u7a052.0\u4fee\u6b63\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u6e1b\u9664\u898f\u5b9a\uff0c\u9632\u675c\u5229\u7528\u571f\u5730\u589e\u503c\u7a05\u7a05\u7387\u8207\u623f\u5730\u5408\u4e00\u6240\u5f97\u7a05\u7a05\u7387\u9593\u5dee\u7570\uff0c\u4ee5\u81ea\u884c\u7533\u5831\u9ad8\u65bc\u516c\u544a\u571f\u5730\u73fe\u503c\u7684\u571f\u5730\u79fb\u8f49\u73fe\u503c\u65b9\u5f0f\u898f\u907f\u6240\u5f97\u7a05\u8ca0\u3002<\/p>\n\n\n

\u8fd1\u5e7e\u5e74\u4e5f\u6709\u6c11\u773e\u5229\u7528\u6210\u7acb\u672a\u4e0a\u5e02\u6ac3\u7684\u300c\u7a7a\u6bbc\u516c\u53f8\u300d\uff0c\u8cb7\u4e0b\u4e0d\u52d5\u7522\u5f8c\u518d\u5c07\u516c\u53f8\u80a1\u6b0a\u8f49\u8ce3\uff0c\u4e14\u4eca\u5e74\u521d\u524d\uff0c\u672a\u4e0a\u5e02\u6ac3\u4e14\u672a\u767b\u9304\u8208\u6ac3\u7684\u80a1\u6b0a\u4ea4\u6613\u6240\u5f97\u514d\u8a08\u57fa\u672c\u6240\u5f97\u984d\u3001\u4e5f\u514d\u8ab2\u6700\u4f4e\u7a05\u8ca0\uff0c\u6240\u4ee5\u4e0d\u5c11\u4eba\u5229\u7528\u6b64\u624b\u6cd5\u9003\u6f0f\u7a05<\/strong>\uff1b\u56e0\u6b64\u8ca1\u653f\u90e8\u9032\u884c\u300c\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b\u300d\uff08\u6700\u4f4e\u7a05\u8ca0\u5236\uff09\u4fee\u6b63\u6848\uff0c2021\u5e741\u67081\u65e5\u8d77\u6062\u5fa9\u672a\u4e0a\u5e02\u6ac3\u80a1\u6b0a\u4ea4\u6613\u6240\u5f97\u8a08\u5165\u57fa\u672c\u7a05\u8ca0\u3002\u6b64\u5916\uff0c\u4ea4\u6613\u6301\u6709\u80a1\u4efd\uff08\u6216\u51fa\u8cc7\u984d\uff09\u904e\u534a\u6578\u672a\u4e0a\u5e02\u6ac3\u516c\u53f8\u7684\u80a1\u6b0a\uff0c\u4e14\u8a72\u80a1\u6b0a\u50f9\u503c50\uff05\u4ee5\u4e0a\u662f\u7531\u5883\u5167\u7684\u623f\u5730\u6240\u69cb\u6210\uff0c\u4e5f\u7d0d\u5165\u623f\u5730\u5408\u4e00\u7a052.0\u3002<\/p>\n\n\n

\u539f\u6587\u7db2\u5740: \u623f\u5730\u5408\u4e00\u300c\u9003\u6f0f\u7a05\u624b\u6cd5\u300d\u6709\u9019\u4e9b\uff01\u8ca1\u653f\u90e8\u90fd\u76ef\u4e0a\u4e86 | \u597d\u623f\u7db2News https:\/\/news.housefun.com.tw\/news\/article\/116333305229.html<\/a><\/p>\n\n\n

\u65b0\u805e\u89e3\u6790\uff1a<\/h2>\n\n\n

\u6240\u5f97\u7a05\u6cd5\u7b2c\u5341\u56db\u689d\u4e4b\u56db\u7b2c\u4e00\u9805\uff1a <\/p>\n\n\n

\u7b2c\u56db\u689d\u4e4b\u56db\u898f\u5b9a\u4e4b\u500b\u4eba\u623f\u5c4b\u3001\u571f\u5730\u4ea4\u6613\u6240\u5f97\u6216\u640d\u5931\u4e4b\u8a08\u7b97\uff0c\u5176\u70ba\u51fa \u50f9\u53d6\u5f97\u8005\uff0c\u4ee5\u4ea4\u6613\u6642\u4e4b\u6210\u4ea4\u50f9\u984d\u6e1b\u9664\u539f\u59cb\u53d6\u5f97\u6210\u672c\uff0c\u8207\u56e0\u53d6\u5f97\u3001\u6539\u826f\u53ca \u79fb\u8f49\u800c\u652f\u4ed8\u4e4b\u8cbb\u7528\u5f8c\u4e4b\u9918\u984d\u70ba\u6240\u5f97\u984d<\/strong>\uff1b\u5176\u70ba\u7e7c\u627f\u6216\u53d7\u8d08\u53d6\u5f97\u8005\uff0c\u4ee5\u4ea4\u6613 \u6642\u4e4b\u6210\u4ea4\u50f9\u984d\u6e1b\u9664\u7e7c\u627f\u6216\u53d7\u8d08\u6642\u4e4b\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u53ca\u516c\u544a\u571f\u5730\u73fe\u503c\u6309\u653f\u5e9c \u767c\u5e03\u4e4b\u6d88\u8cbb\u8005\u7269\u50f9\u6307\u6578\u8abf\u6574\u5f8c\u4e4b\u50f9\u503c\uff0c\u8207\u56e0\u53d6\u5f97\u3001\u6539\u826f\u53ca\u79fb\u8f49\u800c\u652f\u4ed8\u4e4b \u8cbb\u7528\u5f8c\u4e4b\u9918\u984d\u70ba\u6240\u5f97\u984d\u3002\u4f46\u4f9d\u571f\u5730\u7a05\u6cd5\u898f\u5b9a\u7e73\u7d0d\u4e4b\u571f\u5730\u589e\u503c\u7a05\uff0c\u9664\u5c6c\u7576 \u6b21\u4ea4\u6613\u672a\u81ea\u8a72\u623f\u5c4b\u3001\u571f\u5730\u4ea4\u6613\u6240\u5f97\u984d\u6e1b\u9664\u4e4b\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u90e8\u5206\u4e4b\u7a05\u984d \u5916\uff0c\u4e0d\u5f97\u5217\u70ba\u6210\u672c\u8cbb\u7528\u3002<\/p>\n\n\n

  1. \u4e5f\u5c31\u662f\u8aaa\uff0c\u6709\u63d0\u793a\u53d6\u5f97\u3001\u6539\u826f\u53ca\u79fb\u8f49\u800c\u652f\u4ed8\u7684\u8cbb\u7528(\u4f8b\u5982\u6587\u7ae0\u5167\u6240\u6558\u5de5\u7a0b\u884c\u958b\u7acb\u4e4b\u623f\u5c4b\u88dd\u4fee\u8cbb317\u842c)\u6642\uff0c\u53ef\u4f9d\u5be6\u969b\u652f\u51fa\u5217\u70ba\u6e1b\u9664\u9805\u76ee\u3002<\/li>
  2. \u70ba\u514d\u5229\u7528\u571f\u5730\u589e\u503c\u7a05\u7a05\u7387\u8207\u623f\u5730\u5408\u4e00\u6240\u5f97\u7a05\u7a05\u7387\u9593\u5dee\u7570\uff0c\u4ee5\u81ea\u884c\u7533\u5831\u9ad8\u65bc\u516c\u544a\u571f\u5730\u73fe\u503c\u4e4b\u571f\u5730\u79fb\u8f49\u73fe\u503c\u65b9\u5f0f\u898f\u907f\u6240\u5f97\u7a05\u8ca0\u3002\u8209\u4f8b\u4f86\u8aaa\uff1aA \u541b\u51fa\u552e\u9069\u7528\u623f\u5730\u5408\u4e00\u7a05 2.0\u4e4b\u571f\u5730 1 \u7b46\uff0c\u8a72\u6b21\u51fa\u552e\u6642\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba 40\u842c\u5143\uff0c\u5018\u5176\u7533\u5831\u571f\u5730\u589e\u503c\u7a05\u4e4b\u81ea\u884c\u7533\u5831\u571f\u5730\u79fb\u8f49\u73fe\u503c\u70ba 60 \u842c\u5143\uff0c\u524d\u6b21\u79fb\u8f49\u73fe\u503c\u70ba 30 \u842c\u5143\uff0c\u5247 A\u541b\u8a08\u7b97\u8ab2\u7a05\u6240\u5f97\u6642\u5f97\u6e1b\u9664\u4e4b\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\u70ba10 \u842c\u5143(\u51fa\u552e\u6642\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c 40 \u842c\u5143-\u524d\u6b21\u79fb\u8f49\u73fe\u503c 30 \u842c\u5143)\u3002\u81f3\u65bc\u81ea\u884c\u7533\u5831\u571f\u5730\u79fb\u8f49\u73fe\u503c 60\u842c\u5143\u8d85\u904e\u7576\u6b21\u4ea4\u6613\u516c\u544a\u571f\u5730\u73fe\u503c 40 \u842c\u5143\u90e8\u5206\uff0c\u5c6c\u7576\u6b21\u4ea4\u6613\u4e0d\u5f97\u81ea\u623f\u5730\u4ea4\u6613\u6240\u5f97\u984d\u6e1b\u9664\u4e4b\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d\uff0c\u4e0d\u5f97\u6e1b\u9664\uff1b\u4f46\u8a72\u90e8\u5206\u7e73\u7d0d\u4e4b\u571f\u5730\u589e\u503c\u7a05\uff0c\u53ef\u5217\u70ba\u8cbb\u7528\u3002<\/li><\/ol>\n\n\n
    \u6240\u5f97\u7a05\u6cd5\u7b2c\u5341\u56db\u689d\u4e4b\u516d\uff1a\n\u500b\u4eba\u672a\u4f9d\u524d\u689d\u898f\u5b9a\u7533\u5831\u6216\u7533\u5831\u4e4b\u6210\u4ea4\u50f9\u984d\u8f03\u6642\u50f9\u504f\u4f4e\u800c\u7121\u6b63\u7576\u7406\u7531\n\u8005\uff0c\u7a3d\u5fb5\u6a5f\u95dc\u5f97\u4f9d\u6642\u50f9\u6216\u67e5\u5f97\u8cc7\u6599\uff0c\u6838\u5b9a\u5176\u6210\u4ea4\u50f9\u984d\uff1b\u500b\u4eba\u672a\u63d0\u793a\u539f\u59cb\n\u53d6\u5f97\u6210\u672c\u4e4b\u8b49\u660e\u6587\u4ef6\u8005\uff0c\u7a3d\u5fb5\u6a5f\u95dc\u5f97\u4f9d\u67e5\u5f97\u8cc7\u6599\u6838\u5b9a\u5176\u6210\u672c\uff0c\u7121\u67e5\u5f97\u8cc7\n\u6599\uff0c\u5f97\u4f9d\u539f\u59cb\u53d6\u5f97\u6642\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u53ca\u516c\u544a\u571f\u5730\u73fe\u503c\u6309\u653f\u5e9c\u767c\u5e03\u4e4b\u6d88\u8cbb\u8005\n\u7269\u50f9\u6307\u6578\u8abf\u6574\u5f8c\uff0c\u6838\u5b9a\u5176\u6210\u672c\uff1b\u500b\u4eba\u672a\u63d0\u793a\u56e0\u53d6\u5f97\u3001\u6539\u826f\u53ca\u79fb\u8f49\u800c\u652f\u4ed8\n\u4e4b\u8cbb\u7528\u8005\uff0c\u7a3d\u5fb5\u6a5f\u95dc\u5f97\u6309\u6210\u4ea4\u50f9\u984d\u767e\u5206\u4e4b\u4e09\u8a08\u7b97\u5176\u8cbb\u7528\uff0c\u4e26\u4ee5\u4e09\u5341\u842c\u5143\n\u70ba\u9650\u3002<\/strong>\n<\/pre>\n\n\n
    \u82e5\u63d0\u793a\u4e0d\u51fa\u8cbb\u7528\u8b49\u660e\uff0c\u5247\u6700\u591a\u6309\u6210\u4ea4\u50f9\u76843%\u8a08\u7b97(\u63a8\u8a08\u8cbb\u7528\u75315%\u964d\u81f33%)\uff0c\u9084\u589e\u8a2d\u4e8630\u842c\u7684\u5929\u82b1\u677f\u4e0a\u9650\u3002\u6240\u4ee5\uff0c\u5f80\u5f8c\u88dd\u4fee\u696d\u6216\u5de5\u7a0b\u884c\u627f\u652c\u5de5\u7a0b\uff0c\u5ba2\u6236\u6703\u7d22\u53d6\u7d71\u4e00\u767c\u7968\u6703\u6210\u5e38\u614b\u3002<\/p>\n\n\n
    \u6240\u5f97\u7a05\u6cd5\u7b2c\u56db\u689d\u4e4b\u56db\u7b2c\u4e09\u9805\uff1a\n\u500b\u4eba\u53ca\u71df\u5229\u4e8b\u696d\u4ea4\u6613\u5176\u76f4\u63a5\u6216\u9593\u63a5\u6301\u6709\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u904e\u534a\u6578\u4e4b\u570b\u5167\u5916\n\u71df\u5229\u4e8b\u696d\u4e4b\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\uff0c\u8a72\u71df\u5229\u4e8b\u696d\u80a1\u6b0a\u6216\u51fa\u8cc7\u984d\u4e4b\u50f9\u503c\u767e\u5206\u4e4b\u4e94\u5341\u4ee5\n\u4e0a\u4fc2\u7531\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u4e4b\u623f\u5c4b\u3001\u571f\u5730\u6240\u69cb\u6210\u8005\uff0c\u8a72\u4ea4\u6613\u8996\u540c\u7b2c\u4e00\u9805\u623f\u5c4b\u3001\u571f\n\u5730\u4ea4\u6613\u3002\u4f46\u4ea4\u6613\u4e4b\u80a1\u4efd\u5c6c\u4e0a\u5e02\u3001\u4e0a\u6ac3\u53ca\u8208\u6ac3\u516c\u53f8\u4e4b\u80a1\u7968\u8005\uff0c\u4e0d\u9069\u7528\u4e4b\u3002<\/pre>\n\n\n
    \u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u6240\u5f97\u7a05\u4f5c\u696d\u8981\u9ede\u7b2c\u4e8c\u9ede\u7b2c\u4e8c\u9805\uff1a\n\u500b\u4eba<\/strong>\u53ca\u71df\u5229\u4e8b\u696d<\/strong>\u4ea4\u6613\u5176\u76f4\u63a5<\/strong>\u6216\u9593\u63a5<\/strong>\u6301\u6709\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u904e\u534a\u6578<\/strong>\u4e4b\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u4e4b\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\uff0c\u8a72\u88ab\u6295\u8cc7\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u80a1\u6b0a\u6216\u51fa\u8cc7\u984d\u4e4b\u50f9\u503c\u767e\u5206\u4e4b\u4e94\u5341\u4ee5\u4e0a<\/strong>\u4fc2\u7531\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u4e4b\u623f\u5c4b\u3001 \u571f\u5730\u6240\u69cb\u6210\u8005\uff08\u4ee5\u4e0b\u7c21\u7a31\u7b26\u5408\u4e00\u5b9a\u689d\u4ef6\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\uff09\uff0c\u8a72\u4ea4\u6613\u8996\u540c\u7b2c\u4e00\u9805\u623f\u5c4b\u3001\u571f\u5730\u4ea4\u6613\u3002\u4f46\u4ea4\u6613\u4e4b\u80a1\u4efd\u5c6c\u4e0a\u5e02\u3001\u4e0a\u6ac3\u53ca\u8208\u6ac3\u516c\u53f8\u4e4b\u80a1\u7968\u8005\uff0c\u4e0d\u9069\u7528\u4e4b\u3002\n\u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u6240\u5f97\u7a05\u4f5c\u696d\u8981\u9ede\u7b2c\u516d\u9ede\uff1a\n\u516d\u3001\u672c\u6cd5\u7b2c\u56db\u689d\u4e4b\u56db\u7b2c\u4e09\u9805\u6240\u5b9a\u500b\u4eba\u53ca\u71df\u5229\u4e8b\u696d\u4ea4\u6613\u5176\u76f4\u63a5\u6216\u9593\u63a5\u6301\u6709\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u904e\u534a\u6578\u4e4b\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u4e4b\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\uff0c\u4ee5\u5176\u4ea4\u6613\u65e5\u8d77\u7b97\u524d\u4e00\u5e74\u5167\u4efb\u4e00\u65e5<\/strong>\u76f4\u63a5\u6216\u9593\u63a5\u6301\u6709\u8a72\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u4e4b\u80a1\u4efd\u6216\u8cc7\u672c\u984d\uff0c\u8d85\u904e\u5176\u5df2\u767c\u884c\u80a1\u4efd\u7e3d\u6578\u6216\u8cc7\u672c\u7e3d\u984d\u767e\u5206\u4e4b\u4e94\u5341\u8a8d\u5b9a\u3002\u4ea4\u6613\u65e5\u8d77\u7b97\u524d\u4e00\u5e74\u4e4b\u671f\u9593\u672b\u65e5\u5728\u4e00\u767e\u5341\u5e74\u516d\u6708\u4e09\n\u5341\u65e5\u4ee5\u524d\u8005\uff0c\u4ee5\u4e00\u767e\u5341\u5e74\u4e03\u6708\u4e00\u65e5\u70ba\u671f\u9593\u672b\u65e5\u3002\n\u672c\u6cd5\u7b2c\u56db\u689d\u4e4b\u56db\u7b2c\u4e09\u9805\u6240\u5b9a\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u4e4b\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\uff0c\u8a72\u71df\u5229\u4e8b\u696d\u80a1\u6b0a\u6216\u51fa\u8cc7\u984d\u4e4b\u50f9\u503c\u767e\u5206\u4e4b\u4e94\u5341\u4ee5\u4e0a\u4fc2\u7531\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u4e4b\u623f\u5c4b\u3001\u571f\u5730\u6240\u69cb\u6210\uff0c\u6307\u4ea4\u6613\u8a72\u71df\u5229\u4e8b\u696d\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u6642\uff0c\u8a72\u71df\u5229\u4e8b\u696d\u6216\u5176\u63a7\u5236\u4e4b\u4e8b\u696d\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u623f\u5c4b\u3001\u571f\u5730\u3001\u623f\u5c4b\u4f7f\u7528\u6b0a\u3001\u9810\u552e\u5c4b\u53ca\u5176\u5750\u843d\u57fa\u5730\u4e4b\u50f9\u503c\uff0c\u5360\u8a72\u71df\u5229\u4e8b\u696d\u5168\u90e8\u80a1\u6b0a\u6216\u51fa\u8cc7\u984d\u50f9\u503c\u4e4b\u6bd4\u7387\u5728\u767e\u5206\u4e4b\u4e94\u5341\u4ee5\u4e0a\u3002 <\/strong>\n\u524d\u9805\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u5168\u90e8\u80a1\u6b0a\u6216\u51fa\u8cc7\u984d\u4e4b\u50f9\u503c\uff0c\u5f97\u4ee5\u4ea4\u6613\u65e5\u524d\u4e00\u5e74\u5167\u6700\u8fd1\u4e00\u671f\u7d93\u6703\u8a08\u5e2b\u67e5\u6838\u7c3d\u8b49\u8ca1\u52d9\u5831\u544a\u4e4b\u6de8\u503c\u8a08\u7b97\uff1b\u4ea4\u6613\u65e5\u524d\u4e00\u5e74\u5167\u7121\u7d93\u6703\u8a08\u5e2b\u67e5\u6838\u7c3d\u8b49\u4e4b\u8ca1\u52d9\u5831\u544a\u8005\uff0c\u4ee5\u4ea4\u6613\u65e5\u4e4b\u8a72\u4e8b\u696d\u8cc7\u7522\u6de8\u503c\u8a08\u7b97\u4e4b\u3002\u4f46\u7a3d\u5fb5\u6a5f\u95dc\u67e5\u5f97\u80a1\u6b0a\u6216\u51fa\u8cc7\u984d\u50f9\u503c\u9ad8\u65bc\u6de8\u503c\u8005\uff0c\u6309\u67e5\u5f97\u8cc7\u6599\u8a8d\u5b9a\u3002\n\u7b2c\u4e8c\u9805\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u623f\u5c4b\u3001\u571f\u5730\u3001\u623f\u5c4b\u4f7f\u7528\u6b0a\u3001\u9810\u552e\u5c4b\u53ca\u5176 \u5750\u843d\u57fa\u5730\u4e4b\u50f9\u503c\uff0c\u61c9\u53c3\u914c\u4e0b\u5217\u6642\u50f9\u8cc7\u6599\u8a8d\u5b9a\uff1a\n(\u4e00)\u91d1\u878d\u6a5f\u69cb\u8cb8\u6b3e\u8a55\u5b9a\u4e4b\u50f9\u683c\u3002\n(\u4e8c)\u4e0d\u52d5\u7522\u4f30\u50f9\u5e2b\u4e4b\u4f30\u50f9\u8cc7\u6599\u3002\n(\u4e09)\u5927\u578b\u4ef2\u4ecb\u516c\u53f8\u8cb7\u8ce3\u8cc7\u6599\u6263\u9664\u4f63\u91d1\u52a0\u6210\u4f30\u7b97\u4e4b\u552e\u50f9\u3002\n(\u56db)\u6cd5\u9662\u62cd\u8ce3\u6216\u8ca1\u653f\u90e8\u570b\u6709\u8ca1\u7522\u7f72\u7b49\u51fa\u552e\u516c\u6709\u623f\u5c4b\u3001\u571f\u5730\u4e4b\u50f9\u683c\u3002\n(\u4e94)\u5831\u7ae0\u96dc\u8a8c\u6240\u8f09\u5e02\u5834\u50f9\u683c\u3002\n(\u516d)\u5176\u4ed6\u5177\u53c3\u8003\u6027\u4e4b\u6642\u50f9\u8cc7\u6599\u3002\n(\u4e03)\u6642\u50f9\u8cc7\u6599\u540c\u6642\u6709\u6578\u7a2e\u8005\uff0c\u5f97\u4ee5\u5176\u5e73\u5747\u6578\u8a8d\u5b9a\u3002\n\u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u6240\u5f97\u7a05\u4f5c\u696d\u8981\u9ede\u7b2c\u4e03\u9ede\uff1a\n\u500b\u4eba\u53ca\u71df\u5229\u4e8b\u696d\u4ea4\u6613\u672c\u6cd5\u7b2c\u56db\u689d\u4e4b\u56db\u7b2c\u4e09\u9805\u898f\u5b9a\u7b26\u5408\u4e00\u5b9a\u689d\u4ef6\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u4e4b\u6301\u6709\u671f\u9593\u8a08\u7b97\uff0c\u81ea\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u53d6\u5f97\u4e4b\u65e5\u8d77\u7b97\u81f3\u4ea4\u6613\u4e4b\u65e5\u6b62<\/strong>\uff0c\u4e26\u63a1\u5148\u9032\u5148\u51fa\u6cd5\u8a8d\u5b9a\u3002\u500b\u4eba\u4ea4\u6613\u524d\u9805\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u4e4b\u6210\u672c\u8a08\u7b97\u65b9\u6cd5\uff0c\u5176\u80fd\u63d0\u51fa\u539f\u59cb\u53d6\n\u5f97\u6210\u672c\u8005\uff0c\u61c9\u63a1\u7528\u500b\u5225\u8fa8\u8a8d\u6cd5\uff0c\u6216\u6309\u4ea4\u6613\u6642\u6240\u6301\u6709\u4e4b\u8a72\u570b\u5167\u5916\u71df\u5229\u4e8b\u696d\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\uff0c\u4f9d\u6240\u5f97\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c\u56db\u5341\u516d\u689d\u898f\u5b9a\u4e4b\u52a0\u6b0a\u5e73\u5747\u6cd5\u8a08\u7b97\u4e4b\u3002\n\u71df\u5229\u4e8b\u696d\u4ea4\u6613\u7b2c\u4e00\u9805\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u4e4b\u6210\u672c\u8a08\u7b97\u65b9\u6cd5\uff0c\u61c9\u8207\u5176\u4f9d\u672c\u6cd5\u7b2c\u56db\u5341\u56db\u689d\u3001\u7b2c\u56db\u5341\u516b\u689d\u53ca\u6240\u5f97\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c\u56db\u5341\u516d\u689d\n\u898f\u5b9a\u64c7\u63a1\u4e4b\u8a08\u7b97\u65b9\u5f0f\u4e00\u81f4\u3002<\/pre>\n\n\n
    1. \u767d\u8a71\u6587\uff1a\u6015\u6709\u4eba\u5be6\u70ba\u8ce3\u4e0d\u52d5\u7522\uff0c\u5f62\u5f0f\u8ce3\u80a1\u6b0a\uff0c\u5c07\u61c9\u7a05\u898f\u907f\u70ba\u514d\u7a05\u3002\u6240\u4ee5\uff0c\u8981\u7b26\u5408\u4e0b\u5217\u689d\u4ef6\u624d\u662f2.0\u8ab2\u7a05\u7bc4\u570d\uff1a
      1. \u8981\u662f\u5927\u80a1\u6771(\u6301\u6709\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u904e\u534a\u6578)<\/li>
      2. \u4e0d\u52d5\u7522\u50f9\u503c\/\u516c\u53f8\u80a1\u6b0a\u50f9\u503c\uff0c\u9700\u5927\u65bc50%<\/li>
      3. \u6301\u6709\u671f\u9593\u9577\u77ed\uff0c\u662f\u4ee5\u80a1\u6b0a\u6301\u6709\u671f\u9593\uff0c\u4e0d\u662f\u4ee5\u4e0d\u52d5\u7522\u6301\u6709\u671f\u9593(\u8a73\u4e0a\u5217\u4f5c\u696d\u8981\u9ede\u7b2c\u4e03\u9ede)\u3002\u4f8b\u5982\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u6301\u6709\u534a\u6578\u50f9\u503c\u4e0d\u52d5\u7522\u591a\u5e74\uff0c\u4f46\u904e\u53bb\u4f01\u696d\u4e3b\u3001\u5169\u4f4d\u5408\u5925\u4eba\u5404\u6301\u80a11\/3\uff0c\u7121\u4eba\u80a1\u6b0a\u904e\u534a\u3002\u82e5\u4e00\u4f4d\u5408\u5925\u4eba\u57282022\u5e741\u6708\u628a\u80a1\u6b0a\u8ce3\u7d66\u4f01\u696d\u4e3b\uff0c\u5c0e\u81f4\u80a1\u6b0a\u904e\u534a\uff0c\u6b64\u6642\u6301\u6709\u5e74\u5ea6\u5f9e\u4ea4\u6613\u5f8c\u8a08\u7b97\uff0c\u8a72\u4f01\u696d\u4e3b\u82e5\u57282024\u5e741\u6708\u4ee5\u524d\u51fa\u552e\u516c\u53f8\u534a\u6578\u4ee5\u4e0a\u80a1\u6b0a\uff0c\u4ecd\u9069\u7528\u623f\u5730\u5408\u4e002.0\u768445\uff05\u7a05\u7387\u7d1a\u8ddd\u3002<\/li><\/ol><\/li>
      4. \u4f46\u8a71\u53c8\u8aaa\u56de\u4f86\uff0c\u4e0d\u52d5\u7522\u50f9\u503c\u5982\u4f55\u8a8d\u5b9a?\u8981\u9ede\u8aaa\u8981\u4f9d\u6642\u50f9(\u4e0a\u9762(\u4e00)~(\u4e03))\uff0c\u800c\u4e0d\u662f\u4f9d\u8cfc\u8cb7\u50f9\u683c\u3002\u53c8\u516c\u53f8\u80a1\u6b0a\u50f9\u503c\u4fc2\u4f9d\u4ea4\u6613\u65e5\u6de8\u503c\u6216\u4ea4\u6613\u524d\u4e00\u5e74\u8ca1\u5831\u6de8\u503c\u70ba\u6e96\u3002
        1. \u53ef\u80fd\u60c5\u6cc1\u4e00\uff1a\u516c\u53f8\u80a1\u6b0a\u50f9\u503c\u4e0d\u8b8a\uff0c\u56e0\u4e0d\u52d5\u7522\u589e\u503c\uff0c\u5206\u5b50\u589e\u52a0\u3001\u5206\u6bcd\u4e0d\u8b8a\u60c5\u6cc1\u4e0b\uff0c\u5c0e\u81f4\u5927\u65bc50%\u3002<\/li>
        2. \u53ef\u80fd\u60c5\u6cc1\u4e8c\uff1a\u4e0d\u52d5\u7522\u50f9\u503c\u4e0d\u8b8a\uff0c\u56e0\u516c\u53f8\u4ea4\u6613\u65e5\u6de8\u503c\u8f03\u539f\u5148\u5927\u7b26\u4e0b\u964d\uff0c\u5206\u5b50\u4e0d\u8b8a\u3001\u5206\u6bcd\u6e1b\u5c11\u60c5\u6cc1\u4e0b\uff0c\u5c0e\u81f4\u5927\u65bc50%\u3002<\/li><\/ol><\/li>
        3. \u5c0f\u7d50\uff1a\u4e0a\u8ff0\u689d\u4ef6\u90fd\u6709\u660e\u78ba%\uff0c\u9019\u6703\u4e0d\u6703\u6709\u898f\u907f\u7a05\u8ca0\u4e4b\u7a7a\u9593?\u4f8b\u5982\uff1a\u6301\u80a1\u70ba49%\u7684\u5927\u80a1\u6771?\u6642\u50f9\u8a8d\u5b9a\u6709\u4e03\u9805\u53ef\u9078?\u516c\u53f8\u80a1\u6b0a\u6de8\u503c\u6709\u7121\u64cd\u7e31\u7a7a\u9593?\u4e0d\u904e\u4f5c\u696d\u8981\u9ede\u4e0d\u50cf\u6cd5\u4ee4\u6539\u90a3\u9ebc\u4e45\uff0c\u6211\u60f3\u8ca1\u653f\u90e8\u61c9\u8a72\u662f\u5148\u8a66\u884c\uff0c\u6709\u554f\u984c\u518d\u6539\u56c9~<\/li><\/ol>\n\n\n
          <\/p>\n","protected":false},"excerpt":{"rendered":"
          \u597d\u623f\u7db2News\u8a18\u8005\u6797\u548c\u8b19\uff0f\u53f0\u5317\u5831\u5c0e 2021\/07\/26\u65b0\u805e\u5167\u5bb9\uff1a \u70ba\u904f\u6b62\u77ed\u671f\u7092 … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-132","post","type-post","status-publish","format-standard","hentry","category-4"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/132","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=132"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/132\/revisions"}],"predecessor-version":[{"id":1785,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/132\/revisions\/1785"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=132"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}