{"id":1480,"date":"2022-09-27T18:01:51","date_gmt":"2022-09-27T10:01:51","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1480"},"modified":"2023-09-15T21:22:59","modified_gmt":"2023-09-15T13:22:59","slug":"%e5%a0%b1%e9%97%9c%e6%a5%ad%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b%e5%8f%8a%e8%b2%a1%e7%a8%85%e8%99%95%e7%90%86","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1480","title":{"rendered":"\u5831\u95dc\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406\/\u65b0\u7af9\u6703\u8a08\u5e2b\u5730\u653f\u58eb"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"708\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/harbor-3493887_1920-1024x708.jpg\" alt=\"\" class=\"wp-image-1481\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/harbor-3493887_1920-1024x708.jpg 1024w, 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class=\"wp-block-heading\"><strong>\u58f9&nbsp;\u3001&nbsp;\u7c21\u4ecb<\/strong><\/h2>\n\n\n\n<p>\u5831\u95dc\u884c\u696d\u662f\u6307\u7d93\u6d77\u95dc\u51c6\u4e88\u8a3b\u518a\u767b\u8a18\uff0c\u63a5\u53d7\u9032\u51fa\u53e3\u8ca8\u7269\u6536\u767c\u8ca8\u4eba\u7684\u59d4\u8a17\uff0c\u4ee5\u9032\u51fa\u53e3\u8ca8\u7269\u6536\u767c\u8ca8\u4eba\u540d\u7fa9\u6216\u8005\u4ee5\u81ea\u5df1\u7684\u540d\u7fa9\uff0c\u5411\u6d77\u95dc\u8fa6\u7406\u4ee3\u7406\u5831\u95dc\u696d\u52d9\uff0c\u5f9e\u4e8b\u5831\u95dc\u670d\u52d9\u7684\u5883\u5167\u4f01\u696d\u6cd5\u4eba\u7684\u4f01\u696d\u3002<\/p>\n\n\n\n<p>\u5169\u500b\u4e3b\u8981\u529f\u80fd :<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u5e6b\u52a9\u8ca8\u7269\u901a\u904e\u6d77\u95dc<\/li><li>\u8655\u7406\u96a8\u540c\u570b\u969b\u8ca8\u7269\u7684\u5fc5\u8981\u55ae\u64da<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8cb3<\/strong>&nbsp;\u3001&nbsp;<strong>\u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"517\" height=\"154\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/1654332620-3205477897-g.jpg\" alt=\"\" class=\"wp-image-1482\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/1654332620-3205477897-g.jpg 517w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/1654332620-3205477897-g-300x89.jpg 300w\" sizes=\"auto, (max-width: 517px) 100vw, 517px\" \/><\/figure>\n\n\n\n<p><strong>\u4e00\u3001\u516c\u53f8\u767b\u8a18\u6d41\u7a0b<\/strong><\/p>\n\n\n\n<p><strong>(\u4e00) \u6240\u71df\u4e8b\u696d\u4ee3\u865f\u67e5\u8a62\uff1a<\/strong><\/p>\n\n\n\n<p><strong>&nbsp; &nbsp; <\/strong>&nbsp;&nbsp;G701011 \u5831\u95dc\u696d<\/p>\n\n\n\n<p><strong>(\u4e8c) \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u6709\u9650\u516c\u53f8\uff1a<ol><li>\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/li><li>\u7ae0\u7a0b\u5f71\u672c<\/li><li>\u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/li><li>\u80a1\u6771\u540c\u610f\u66f8\u5f71\u672c\u3001\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c\uff08\u7121\u8463\u4e8b\u9577\u8005\u514d\u9644\uff09<\/li><li>\u8463\u4e8b\u9858\u4efb\u540c\u610f\u66f8\u5f71\u672c\uff08\u8463\u4e8b\u65bc\u80a1\u6771\u540c\u610f\u66f8\u540c\u610f\u6642\u514d\u9644\uff09<\/li><li> \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/li><li>\u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/li><li>\u80a1\u6771\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c ( \u80a1\u6771\u70ba\u672c\u570b\u516c\u53f8\u6216\u7d93\u767b\u8a18\u4e4b\u5916\u570b\u516c\u53f8\u8005\u514d\u9644 )<\/li><li>\u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/li><li>\u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/li><li>\u767b\u8a18\u8cbb\uff1a\u6309\u7ae0\u7a0b\u6240\u5b9a\u8cc7\u672c\u7e3d\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff1b\u767b\u8a18\u8cbb\u672a\u9054\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8a08\u6536<\/li><\/ol><\/li><li>\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<ol><li>\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/li><li>\u7ae0\u7a0b\u5f71\u672c<\/li><li>\u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/li><li>\u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/li><li>\u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/li><li>\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u53ca\u8463\u4e8b\u9577\u9858\u4efb\u540c\u610f\u66f8\uff08\u653f\u5e9c\u80a1\u6771\u6307\u6d3e\u4e4b\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u514d\u9644\uff09\u5f71\u672c<\/li><li>\u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/li><li>\u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/li><li>\u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/li><li>\u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/li><li>\u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/li><li>\u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/li><li>\u6309\u5176\u5be6\u6536\u8cc7\u672c\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff0c\u800c\u672a\u9054\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u4e00\u5343\u5143\u8a08\u6536<\/li><\/ol><\/li><\/ol>\n\n\n\n<p><strong>\u4e8c\u3001 \u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39<\/strong><\/p>\n\n\n\n<p><strong>(\u4e00) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a<\/strong>\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72<br><strong>(\u4e8c) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a<\/strong>\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72\u57fa\u9686\u95dc\u3001\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72\u81fa\u5317\u95dc\u3001\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72\u81fa\u4e2d\u95dc\u3001\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72\u9ad8\u96c4\u95dc<br><strong>(\u4e09) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/li><li>\u4ee3\u8868\u516c\u53f8\u8ca0\u8cac\u4eba\u8b8a\u66f4<\/li><li>\u7d44\u7e54\u8b8a\u66f4<\/li><li>\u516c\u53f8\u6240\u5728\u5730\u8b8a\u66f4<\/li><li>\u589e\u8cc7\uff08\u767c\u884c\u65b0\u80a1\uff09\u3001\u6e1b\u8cc7<\/li><li>\u516c\u53f8\u540d\u7a31\u8b8a\u66f4<\/li><\/ol>\n\n\n\n<p><strong>(\u56db) \u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/li><li>\u7d44\u7e54\u8b8a\u66f4<\/li><li>\u8ca0\u8cac\u4eba\u8b8a\u66f4<\/li><li>\u8b8a\u66f4\u5408\u5925\u4eba<\/li><li>\u6240\u5728\u5730\u8b8a\u66f4<\/li><li>\u589e\u8cc7\u3001\u6e1b\u8cc7<\/li><li>\u540d\u7a31\u8b8a\u66f4<\/li><\/ol>\n\n\n\n<p><strong>(\u4e94) \u6cd5\u898f\u4f9d\u64da\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><a rel=\"noreferrer noopener\" href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=G0350001&amp;FLNO=22\" target=\"_blank\">\u95dc\u7a05\u6cd5\u7b2c22\u689d\u7b2c\u4e8c\u9805<\/a><\/strong><\/li><li><strong><a rel=\"noreferrer noopener\" href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=G0350007&amp;FLNO=3\" target=\"_blank\">\u5831\u95dc\u696d\u8a2d\u7f6e\u7ba1\u7406\u8fa6\u6cd5\u7b2c3\u689d\u7b2c\u4e00\u9805<\/a><\/strong><\/li><li><strong><a rel=\"noreferrer noopener\" href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=G0350007&amp;FLNO=11\" target=\"_blank\">\u5831\u95dc\u696d\u8a2d\u7f6e\u7ba1\u7406\u8fa6\u6cd5\u7b2c11\u689d\u7b2c\u4e00\u9805\u3001\u7b2c\u4e8c\u9805<\/a><\/strong><\/li><\/ul>\n\n\n\n<p><strong>\u4e09\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :<\/strong><\/p>\n\n\n\n<p><strong>(\u4e00) \u7b2c\u4e00\u968e\u6bb5 : \u7533\u8acb\u6838\u51c6\u8a31\u53ef\u8a2d\u7f6e\u00a0:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u00a0\u5831\u95dc\u696d\u8a2d\u7f6e\u8a31\u53ef\u7533\u8acb\u66f8<\/li><li>\u8ca0\u8cac\u4eba\uff08\u6388\u6b0a\u638c\u7406\u5831\u95dc\u696d\u52d9\u4e4b\u7d93\u7406\u4eba\u4ea6\u540c\uff09\u61c9\u6aa2\u9644\u4e0b\u5217\u8b49\u660e\u6587\u4ef6\uff1a<ol><li>\u8b66\u5bdf\u55ae\u4f4d\u6838\u767c\u4e4b\u7121\u72af\u7f6a\u8b49\u660e\u6b63\u672c\u3002<\/li><li>\u7a05\u6350\u55ae\u4f4d\uff08\u570b\u7a05\u53ca\u5730\u65b9\u7a05\uff09\u6838\u767c\u4e4b\u7121\u6b20\u7a05\u8b49\u660e\u6b63\u672c\u3002<\/li><li>\u6cd5\u9662\u6838\u767c\u4e4b\u300c\u7121\u53d7\u7834\u7522\u5ba3\u544a\u5c1a\u672a\u5fa9\u6b0a\u4e4b\u7d00\u9304\u300d\u548c\u300c\u7121\u53d7\u76e3\u8b77\u6216\u8f14\u52a9\u5ba3\u544a\u4e4b\u7d00\u9304\u300d\u8b49\u660e\u6b63\u672c\u3002<\/li><li>\u8ca1\u5718\u6cd5\u4eba\u91d1\u878d\u806f\u5408\u5fb5\u4fe1\u4e2d\u5fc3\u6838\u767c\u4e4b\u500b\u4eba\u4fe1\u7528\u5831\u544a\u6b63\u672c\u3002<\/li><li>\u00a0\u8ca0\u8cac\u4eba\uff08\u6216\u6388\u6b0a\u638c\u7406\u5831\u95dc\u696d\u52d9\u4e4b\u7d93\u7406\u4eba\uff09\u9808\u5177\u67093\u5e74\u4ee5\u4e0a\u5831\u95dc\u5be6\u52d9\u7d93\u9a57\u8b49\u660e\u3002<\/li><li>\u6236\u7c4d\u8b04\u672c(\u8a18\u4e8b\u5b8c\u6574)\u53ca\u8eab\u5206\u8b49\u6b63\u3001\u53cd\u9762\u5f71\u672c\u3002<\/li><\/ol><\/li><li>\u8cc7\u672c\u984d\u65b0\u81fa\u5e63500\u842c\u5143\u4ee5\u4e0a\u4e4b\u8b49\u660e\u6587\u4ef6\u6b63\u672c<\/li><li>\u5c08\u8cac\u5831\u95dc\u4eba\u54e1\u767b\u8a18\u7533\u8acb\u66f8\uff08\u5c08\u8cac\u5831\u95dc\u4eba\u54e1\u9808\u89aa\u81ea\u5230\u672c\u95dc\u7c3d\u7f72\uff09\u53ca\u8eab\u5206\u8b49\u6b63\u3001\u53cd\u9762\u5f71\u672c\u3002<\/li><li>\u5c08\u8cac\u5831\u95dc\u4eba\u54e1\u4e4b\u5408\u683c\u8b49\u66f8\u53ca\u6700\u8fd11\u540b\u76f8\u72471\u5f35\uff08\u5831\u95dc\u8b49\u7528\uff09\u3002<\/li><li>\u5c08\u8cac\u5831\u95dc\u4eba\u54e1\u8072\u660e\u66f8\u3001\u627f\u8afe\u66f8\uff08\u5831\u95dc\u696d\u8a2d\u7f6e\u7ba1\u7406\u8fa6\u6cd5\u7b2c17\u689d\uff09\u3002<\/li><li>\u516c\u53f8\u540d\u7a31\u9810\u67e5\u8868\u5f71\u672c\uff08\u5831\u95dc\u696d\u7d44\u7e54\u70ba\u5408\u5925\u6216\u7368\u8cc7\u8005\u5411\u5730\u65b9\u653f\u5e9c\u7533\u8acb\uff0c\u70ba\u516c\u53f8\u8005\u5411\u7d93\u6fdf\u90e8\u7533\u8acb\uff09<\/li><li>\u5404\u516c\u53f8\u7d44\u7e54\u6240\u9700\u6e96\u5099\u6587\u4ef6 :<ol><li>\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a\u7d44\u7e54\u7ae0\u7a0b\u3001\u80a1\u6771\u540d\u518a\u3001\u8463\u76e3\u4e8b\u540d\u518a-\u4ee5\u4e0a\u540d\u518a\u7686\u9808\u8a3b\u660e\u8eab\u5206\u8b49\u7d71\u4e00\u7de8\u865f\u3002<\/li><li>\u6709\u9650\u516c\u53f8\uff1a\u7d44\u7e54\u7ae0\u7a0b-\u5167\u542b\u80a1\u6771\u540d\u518a\uff0c\u9808\u8a3b\u660e\u8eab\u5206\u8b49\u7d71\u4e00\u7de8\u865f\u3002<\/li><li>\u5408\u5925\uff1a\u5408\u5925\u5951\u7d04\u53ca\u540d\u518a\uff0c\u9808\u8a3b\u660e\u8eab\u5206\u8b49\u7d71\u4e00\u7de8\u865f\u3002<\/li><li>\u7368\u8cc7\uff1a\u514d\u9644\u3002<\/li><\/ol><\/li><\/ol>\n\n\n\n<p><strong>(\u4e8c) \u7b2c\u4e8c\u968e\u6bb5 :\u00a0\u7533\u8fa6\u516c\u53f8\u3001\u5546\u696d\u8a2d\u7acb\u767b\u8a18<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u5831\u95dc\u696d\u7d44\u7e54\u70ba\u5408\u5925\u6216\u7368\u8cc7\u8005\uff1a\u5411\u5730\u65b9\u653f\u5e9c\u767b\u8a18<\/li><li>\u5831\u95dc\u696d\u7d44\u7e54\u70ba\u516c\u53f8\u8005\uff1a\u71df\u696d\u8655\u6240\u65bc\u76f4\u8f44\u5e02\u8005\u5411\u5730\u65b9\u653f\u5e9c\u767b\u8a18\uff0c\u975e\u65bc\u76f4\u8f44\u5e02\u8005\u5411\u7d93\u6fdf\u90e8\u767b\u8a18<\/li><\/ol>\n\n\n\n<p><strong>(\u4e09) \u7b2c\u4e09\u968e\u6bb5 : \u7533\u8acb\u6838\u767c\u5831\u95dc\u696d\u52d9\u8b49\u7167\u00a0:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u5831\u95dc\u696d\u52d9\u8b49\u7167\u7533\u8acb\u66f8\uff08\u4ee5\u7b2c\uff11\u968e\u6bb5\u5831\u95dc\u696d\u8a2d\u7acb\u8a31\u53ef\u7533\u8acb\u66f8\u4e0a\u6240\u84cb\u516c\u53f8\u3001\u8ca0\u8cac\u4eba\u53ca\u6388\u6b0a\u638c\u7406\u5831\u95dc\u696d\u52d9\u4e4b\u7d93\u7406\u4eba\u5370\u9451\u70ba\u6191\uff09\u3002<\/li><li>\u7db2\u8def\u516c\u53f8\u9023\u7dda\u6e2c\u8a66\u901a\u904e\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u3002<\/li><li>\u5404\u7e23\u5e02\u6240\u5c6c\u5831\u95dc\u5546\u696d\u540c\u696d\u516c\u6703\u6703\u54e1\u8b49\u66f8\u5f71\u672c\u3002<\/li><li>\u5831\u95dc\u696d\u71df\u696d\u5730\u5740\u53ca\u8fa6\u516c\u5ba4\u8a2d\u5099\u8abf\u67e5\u8868\uff08\u79df\u8cc3\u8005\u9644\u79df\u8cc3\u5951\u7d04\u53ca\u5efa\u7269\u6240\u6709\u6b0a\u72c0\u5f71\u672c\uff09\u3002<\/li><li>\u4eba\u4e8b\u8cc7\u6599\u767b\u8a18\u88682\u4efd\u3002<\/li><li>\u5831\u95dc\u696d\u53ca\u5c08\u8cac\u4eba\u54e1\u5370\u9451\u53612\u4efd\u3002<\/li><li>\u5019\u55ae\u7bb1\u501f\u7528\u7533\u8acb\u66a8\u5207\u7d50\u66f8\u3002<\/li><li>\u5831\u95dc\u696d\u71df\u696d\u5730\u5740\u53ca\u8fa6\u516c\u5ba4\u8a2d\u5099\u8abf\u67e5\u8868\uff08\u79df\u8cc3\u8005\u9644\u79df\u8cc3\u5951\u7d04\u53ca\u6240\u6709\u6b0a\u72c0\u5f71\u672c\uff0c\u696d\u52d9\u4e00\u7d44\u6587\u66f8\u80a1\u52d8\u67e5\uff09\u3002<\/li><li>\u8b49\u7167\u8cbb\u65b0\u81fa\u5e632,000\u5143\u3002<\/li><\/ol>\n\n\n\n<p><strong>\u56db\u3001\u8cc7\u672c\u984d\u00a0:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\u6700\u4f4e\u8cc7\u672c\u984d\u70ba\u65b0\u81fa\u5e63\u4e94\u767e\u842c\u5143\uff0c\u5176\u54e1\u5de5\u61c9\u6709\u4e00\u4eba\u4ee5\u4e0a\u5177\u6709\u5c08\u8cac\u5831\u95dc\u4eba\u54e1\u4e4b\u8cc7\u683c\u3002<\/li><li>\u96e2\u5cf6\u5730\u5340\u70ba\u65b0\u81fa\u5e63\u4e00\u767e\u842c\u5143\uff0c\u5176\u54e1\u5de5\u61c9\u6709\u4e00\u4eba\u4ee5\u4e0a\u5177\u6709\u5c08\u8cac\u5831\u95dc\u4eba\u54e1\u4e4b\u8cc7\u683c\u3002<\/li><li>\u7d93\u6838\u51c6\u8a2d\u7f6e\u4e4b\u5831\u95dc\u696d\uff0c\u5176\u71df\u696d\u8655\u6240\uff0c\u5728\u6bcf\u4e00\u7e23\u5e02\u5167\u4ee5\u4e00\u8655\u70ba\u9650\u3002\u4f46\u5f97\u8996\u9700\u8981\u5831\u7d93\u6d77\u95dc\u6838\u51c6\u5f8c\u589e\u8a2d\u3002<\/li><\/ol>\n\n\n\n<p><strong>\u4e94\u3001\u5176\u4ed6\uff1a<\/strong><\/p>\n\n\n\n<p>\u8ca0\u8cac\u4eba\u3001\u7d93\u7406\u4eba\u3001\u5c08\u8cac\u5831\u95dc\u4eba\u54e1\u53ca\u5831\u95dc\u696d\u54e1\u5de5\u4e0d\u5f97\u5728\u5176\u4ed6\u5831\u95dc\u696d\u517c\u8077\u3002<\/p>\n\n\n\n<p><strong>\u516d\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/p>\n\n\n\n<p>\u53ef\u4ee5\uff0c\u4f8b\u5982\uff1aXX\u5831\u95dc\u884c<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u53c3\u3001\u7a05\u52d9\u7533\u5831<\/strong><\/h2>\n\n\n\n<p>\u4e00\u3001\u76f8\u95dc\u884c\u696d\u4ee3\u865f\u8207\u6210\u672c\u7387\u5206\u6790<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"890\" height=\"354\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/\u672a\u547d\u540d-1.png\" alt=\"\" class=\"wp-image-1499\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/\u672a\u547d\u540d-1.png 890w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/\u672a\u547d\u540d-1-300x119.png 300w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/09\/\u672a\u547d\u540d-1-768x305.png 768w\" sizes=\"auto, (max-width: 890px) 100vw, 890px\" 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class=\"wp-block-heading\"><strong>\u4e00\u3001\u5831\u95dc\u696d\u8005\u7d93\u6d77\u95dc\u5ee2\u6b62\u8b49\u7167\uff0c\u539f\u8ca0\u8cac\u4eba2\u5e74\u5167\u4e0d\u5f97\u518d\u7533\u8a2d\u5831\u95dc\u696d<\/strong><\/h2>\n\n\n\n<p>\u8fd1\u4f86\u767c\u751f\u6578\u4ef6\u5831\u95dc\u696d\u8005\u56e0\u5831\u904b\u9032\u53e3\u7a7a\u904b\u5feb\u905e\u8ca8\u7269\u9055\u898f\u593e\u85cf\u542b\u975e\u6d32\u8c6c\u761f\u75c5\u6bd2\u4e4b\u8c6c\u8089\u88fd\u54c1\uff0c\u6216\u5176\u4ed6\u9055\u6cd5\u884c\u70ba\u906d\u6d77\u95dc\u8655\u5206\u505c\u696d\u6216\u5ee2\u6b62\u8b49\u7167\u4e4b\u6848\u4ef6\u3002\u57fa\u9686\u95dc\u7279\u5225\u63d0\u9192\uff0c\u5831\u95dc\u696d\u5982\u7d93\u67d0\u4e00\u95dc\u5340\u5ee2\u6b62\u8b49\u7167\u672a\u6eff2\u5e74\u8005\uff0c\u540c\u4e00\u8ca0\u8cac\u4eba\u4e0d\u5f97\u518d\u5411\u8a72\u95dc\u5340\u6216\u5176\u4ed6\u95dc\u5340\u7533\u8a2d\u5831\u95dc\u696d\uff0c\u7c72\u8acb\u5831\u95dc\u696d\u8005\u6ce8\u610f\u3002<\/p>\n\n\n\n<p>\u57fa\u9686\u95dc\u9032\u4e00\u6b65\u8aaa\u660e\uff0c\u4f9d\u64da\u5831\u95dc\u696d\u8a2d\u7f6e\u7ba1\u7406\u8fa6\u6cd5\u7b2c8\u689d\u7b2c1\u9805\u898f\u5b9a\uff0c\u5831\u95dc\u696d\u8ca0\u8cac\u4eba\u6216\u5176\u6388\u6b0a\u638c\u7406\u5831\u95dc\u696d\u52d9\u7684\u7d93\u7406\u4eba\uff0c\u5982\u66fe\u89f8\u72af\u95dc\u52d9\u6cd5\u898f\u9055\u7ae0\u60c5\u7bc0\u91cd\u5927\uff0c\u6216\u56e0\u9055\u53cd\u95dc\u52d9\u6cd5\u898f\u898f\u5b9a\u800c\u7d93\u5ee2\u6b62\u5831\u95dc\u696d\u52d9\u8b49\u7167\u672a\u903e2\u5e74\u7b49\u60c5\u4e8b\uff0c\u5176\u7533\u8acb\u8a2d\u7f6e\u5831\u95dc\u696d\u5c07\u4e0d\u4e88\u8a31\u53ef\uff0c\u800c\u5df2\u8a31\u53ef\u8a2d\u7f6e\u8005\uff0c\u5247\u4e0d\u4e88\u767c\u7d66\u5831\u95dc\u696d\u52d9\u8b49\u7167\uff0c\u5df2\u767c\u7d66\u8005\uff0c\u9650\u65bc10\u65e5\u5167\u8b8a\u66f4\uff0c\u903e\u671f\u672a\u8b8a\u66f4\u8005\uff0c\u5c07\u5ee2\u6b62\u5176\u5831\u95dc\u696d\u52d9\u8b49\u7167\u3002<\/p>\n\n\n\n<p>\u57fa\u9686\u95dc\u8868\u793a\uff0c\u6d77\u95dc\u70ba\u57f7\u884c\u5831\u95dc\u696d\u76f8\u95dc\u5be9\u6838\u8207\u7ba1\u7406\uff0c\u5df2\u5efa\u7acb\u5168\u570b\u9ad8\u98a8\u96aa\u696d\u8005\u53ca\u5f9e\u696d\u4eba\u54e1\u7ba1\u63a7\u6a5f\u5236\uff0c\u4e26\u52a0\u5f37\u5404\u95dc\u5340\u9593\u6a6b\u5411\u806f\u7e6b\uff0c\u8a72\u95dc\u547c\u7c72\u8f44\u5340\u5167\u7684\u5831\u95dc\u696d\u8005\u61c9\u8ca0\u8aa0\u5be6\u7533\u5831\u8cac\u4efb\uff0c\u5c08\u71df\u5feb\u905e\u696d\u52d9\u7684\u5831\u95dc\u696d\u8005\u4e26\u61c9\u614e\u9078\u5883\u5916\u5408\u4f5c\u5925\u4f34\uff0c\u907f\u514d\u56e0\u4f9d\u64da\u5883\u5916\u696d\u8005\u63d0\u4f9b\u7684\u4e0d\u5be6\u8cc7\u6599\u5831\u95dc\u800c\u53d7\u7f70\uff0c\u751a\u81f3\u5f71\u97ff\u5831\u95dc\u696d\u52d9\u8b49\u7167\u7684\u53d6\u5f97\u6216\u6838\u767c\u3002\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n\n\n\n<p>\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72\u00a0\u767c\u5e03\u65e5\u671f\u00a0: 110.10.05<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e8c\u3001\u8ca1\u653f\u90e8\u767c\u5e03\u5831\u95dc\u696d\u9055\u898f\u60c5\u7bc0\u91cd\u5927\u505c\u696d\u6216\u5ee2\u7167\u8a8d\u5b9a\u539f\u5247<\/strong><\/h2>\n\n\n\n<p>\u95dc\u52d9\u7f72\u8868\u793a\uff0c\u70ba\u56b4\u61f2\u9055\u898f\u60c5\u7bc0\u91cd\u5927\u4e4b\u5831\u95dc\u696d\u8005\uff0c\u6d77\u95dc\u4f9d\u95dc\u7a05\u6cd5\u7b2c84\u689d\u7b2c1\u9805\u898f\u5b9a\uff0c\u5f97\u505c\u6b626\u500b\u6708\u4ee5\u4e0b\u4e4b\u5831\u95dc\u696d\u52d9\u6216\u5ee2\u6b62\u5831\u95dc\u696d\u52d9\u8b49\u7167\u3002\u70ba\u671f\u88c1\u8655\u6709\u5ba2\u89c0\u6a19\u6e96\uff0c\u8ca1\u653f\u90e8\u65bc\u672c(110)\u5e7411\u670811\u65e5\u767c\u5e03\u300c\u6d77\u95dc\u4f9d\u95dc\u7a05\u6cd5\u7b2c84\u689d\u7b2c1\u9805\u898f\u5b9a\u88c1\u8655\u505c\u696d\u6216\u5ee2\u7167\u8a8d\u5b9a\u539f\u5247\u300d\uff0c\u4e26\u81ea\u660e(111)\u5e741\u67081\u65e5\u751f\u6548\u3002<br>\u95dc\u52d9\u7f72\u9032\u4e00\u6b65\u8868\u793a\uff0c\u8a8d\u5b9a\u539f\u5247\u898f\u7bc4\u5831\u95dc\u696d\u8005\u672a\u6aa2\u5177\u59d4\u4efb\u66f8\u6216\u5192\u7528\u9032\u51fa\u53e3\u4eba\u540d\u7fa9\u7533\u5831\uff0c\u5982\u5831\u904b\u9032\u53e3\u975e\u6d32\u8c6c\u761f\u75ab\u5340\u4e4b\u8c6c\u8089\u7522\u54c1\uff0c\u6216\u5831\u904b\u9032(\u51fa)\u53e3\u91cd\u5927\u7ba1\u5236\u7269\u54c1(\u4f8b\u5982\uff1a\u6bd2\u54c1\u3001\u69cd\u68b0\u53ca\u507d\u5e63\u7b49)\uff0c\u56e0\u5c0d\u570b\u6c11\u5065\u5eb7\u3001\u793e\u6703\u6cbb\u5b89\u53ca\u4ea4\u6613\u79e9\u5e8f\u6709\u56b4\u91cd\u5371\u5bb3\uff0c\u6545\u65bc\u6700\u8fd11\u5e74\u5167\u6709\u8a72\u884c\u70ba\u90543\u6b21\u4ee5\u4e0a\u8005\uff0c\u5c6c\u9055\u898f\u60c5\u7bc0\u91cd\u5927\uff0c\u6d77\u95dc\u5c07\u88c1\u8655\u505c\u696d\u6216\u5ee2\u7167\u8655\u5206\u3002\u53c8\u8003\u91cf\u5831\u904b\u9032\u53e3\u975e\u6d32\u8c6c\u761f\u75ab\u5340\u4e4b\u8c6c\u8089\u7522\u54c1\u5c0d\u570b\u5167\u990a\u8c6c\u7522\u696d\u53ef\u80fd\u9020\u6210\u91cd\u5927\u50b7\u5bb3\u53ca\u5f71\u97ff\uff0c\u70ba\u5229\u5404\u95dc\u88c1\u7f70\u6709\u4e00\u81f4\u6027\u6a19\u6e96\uff0c\u4f9d\u64da\u9055\u898f\u6b21\u6578\u53ca\u8c6c\u8089\u7522\u54c1\u91cd\u91cf\uff0c\u589e\u8a02\u505c\u696d\u65e5\u6578\u53ca\u5ee2\u7167\u4e4b\u88c1\u7f70\u57fa\u6e96\u8868\uff0c\u5c0d\u65bc\u6700\u8fd11\u5e74\u5167\u9055\u898f3\u6b21\u4ee5\u4e0a\uff0c5\u6b21\u4ee5\u4e0b\uff0c\u4e14\u8a72\u6b21\u9032\u53e3\u8c6c\u8089\u7522\u54c1\u91cd\u91cf\u672a\u903e60\u516c\u65a4\u4e4b\u9055\u7ae0\uff0c\u6309\u5176\u9055\u7ae0\u60c5\u7bc0\uff0c\u8ad6\u86556\u500b\u6708\u4ee5\u4e0b\u505c\u696d\u8655\u5206\uff1b\u9055\u898f6\u6b21\u4ee5\u4e0a\uff0c\u6216\u9055\u898f\u7b2c3\u6b21\u4ee5\u5f8c\u8a72\u6b21\u5831\u904b\u91cd\u91cf\u903e60\u516c\u65a4\u8005\uff0c\u5373\u5f97\u5ee2\u7167\uff0c\u4ee5\u843d\u5be6\u5c0d\u5831\u95dc\u696d\u8005\u7ba1\u7406\u3002<br>\u53e6\u5916\uff0c\u5373\u4f7f\u672a\u9055\u898f\u5831\u904b\u4e0a\u958b\u8c6c\u8089\u7522\u54c1\u6216\u91cd\u5927\u7ba1\u5236\u7269\u54c1\uff0c\u672c\u6b21\u8a8d\u5b9a\u539f\u5247\u5c0d\u65bc\u5c62\u6b21\u5831\u95dc\u672a\u6aa2\u5177\u59d4\u4efb\u66f8\uff0c\u6216\u5192\u7528\u9032\u51fa\u53e3\u4eba\u540d\u7fa9\u7533\u5831\uff0c\u986f\u793a\u6cd5\u9075\u610f\u8b58\u4f4e\u843d\u4e4b\u5831\u95dc\u696d\u8005\uff0c\u540c\u6a23\u8a2d\u6709\u9000\u5834\u6a5f\u5236\uff0c\u5373\u5831\u95dc\u696d\u8005\u8fa6\u7406\u5831\u95dc\u9055\u898f\uff0c\u540c\u4e00\u5e74\u5ea6\u524d\u7d93\u6d77\u95dc\u88c1\u8655\u7f70\u9370\u91d1\u984d\u5408\u8a08\u9054\u65b0\u81fa\u5e63(\u4e0b\u540c)30\u842c\u5143\u8005\uff0c\u6d77\u95dc\u5f97\u88c1\u8655\u505c\u696d\u8655\u5206\uff1b\u5408\u8a08\u9054100\u842c\u5143\u8005\uff0c\u6d77\u95dc\u5f97\u88c1\u8655\u5ee2\u7167\u8655\u5206\u3002<br>\u95dc\u52d9\u7f72\u6700\u5f8c\u547c\u7c72\uff0c\u8a02\u5b9a\u8a8d\u5b9a\u539f\u5247\u4e4b\u76ee\u7684\u5728\u6c70\u9664\u4e0d\u9069\u4efb\u5831\u95dc\u696d\u8005\uff0c\u5efa\u7acb\u5177\u6cd5\u6cbb\u89c0\u5ff5\u4e4b\u901a\u95dc\u74b0\u5883\uff0c\u986f\u73fe\u653f\u5e9c\u56b4\u9632\u975e\u6d32\u8c6c\u761f\u53ca\u91cd\u5927\u7ba1\u5236\u7269\u54c1\uff0c\u5171\u540c\u5b88\u8b77\u990a\u8c6c\u7522\u696d\u53ca\u793e\u6703\u79e9\u5e8f\u7684\u6c7a\u5fc3\uff0c\u4e0d\u8096\u696d\u8005\u5207\u52ff\u5fc3\u5b58\u50e5\u5016\uff0c\u8aa4\u8e48\u6cd5\u7db2\u3002\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/p>\n\n\n\n<p>\u8ca1\u653f\u90e8\u95dc\u52d9\u7f72 \u767c\u5e03\u65e5\u671f\u00a0: 110.11.16<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e09\u3001\u71df\u5229\u4e8b\u696d\u5916\u92b7\u8ca8\u7269\u61c9\u4ee5\u5831\u95dc\u65e5\u6240\u5c6c\u5e74\u5ea6\u8a8d\u5217\u6536\u5165<\/strong><\/h2>\n\n\n\n<p>\u8ca1\u653f\u90e8\u5357\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u71df\u5229\u4e8b\u696d\u5916\u92b7\u8ca8\u7269\u4f9d\u51fa\u53e3\u65b9\u5f0f\u4e4b\u4e0d\u540c\uff0c\u5176\u92b7\u8ca8\u6536\u5165\u6b78\u5c6c\u5e74\u5ea6\u4ea6\u6709\u4e0d\u540c\uff0c\u7279\u8acb\u71df\u5229\u4e8b\u696d\u6ce8\u610f\uff0c\u4ee5\u514d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u932f\u8aa4\u3002<br>\u8a72\u5c40\u8aaa\u660e\uff0c\u4f9d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c15\u689d\u4e4b2\u898f\u5b9a\uff0c\u71df\u5229\u4e8b\u696d\u5916\u92b7\u8ca8\u7269\uff0c\u5982\u4fc2\u7d93\u6d77\u95dc\u51fa\u53e3\u8005\uff0c\u61c9\u4ee5\u5831\u95dc\u65e5\u6240\u5c6c\u6703\u8a08\u5e74\u5ea6\u8a8d\u5217\u92b7\u8ca8\u6536\u5165\uff0c\u4f46\u5982\u4ee5\u90f5\u653f\u53ca\u5feb\u905e\u4e8b\u696d\u4e4b\u90f5\u653f\u5feb\u6377\u90f5\u4ef6\u6216\u9678\u7a7a\u806f\u904b\u5305\u88f9\u5bc4\u9001\u8ca8\u7269\u5916\u92b7\u8005\uff0c\u5247\u61c9\u4ee5\u90f5\u653f\u53ca\u5feb\u905e\u4e8b\u696d\u63a3\u767c\u57f7\u64da\u84cb\u7528\u6233\u8a18\u65e5\u6240\u5c6c\u6703\u8a08\u5e74\u5ea6\u8a8d\u5217\u92b7\u8ca8\u6536\u5165\u3002&nbsp; &nbsp;<\/p>\n\n\n\n<p>\u8a72\u5c40\u8209\u4f8b\u8aaa\u660e\uff0cA\u516c\u53f8\u5916\u92b7\u8ca8\u726910\u842c\u7f8e\u5143\uff0c\u8cbf\u6613\u689d\u4ef6\u70ba\u76ee\u7684\u5730\u4ea4\u8ca8(CIF)\uff0c\u65bc107\u5e7412\u670827\u65e5\u5831\u95dc\u51fa\u53e3\uff0c\u7f8e\u5143\u532f\u7387\u70ba30\u5143\uff0c\u53c8\u8ca8\u7269\u65bc108\u5e741\u670815\u65e5\u62b5\u9054\u76ee\u7684\u5730\uff0c108\u5e742\u670812\u65e5\u6536\u53d6\u8ca8\u6b3e10\u842c\u7f8e\u5143\uff0c\u7d50\u532f\u70ba\u65b0\u81fa\u5e63(\u4e0b\u540c)310\u842c\u5143\uff0c\u56e0\u8a72\u7b46\u4ea4\u6613\u51fa\u53e3\u5831\u55ae\u4e4b\u5831\u95dc\u65e5\u4fc2\u5728107\u5e7412\u670827\u65e5\uff0cA\u516c\u53f8\u61c9\u6309\u5831\u95dc\u51fa\u53e3\u6642\u532f\u7387\u6b78\u5c6c\u70ba107\u5e74\u5ea6\u71df\u696d\u6536\u5165300\u842c\u5143\uff0c\u800c\u6536\u6b3e\u65e5(108\u5e742\u670812\u65e5)\u6536\u6b3e310\u842c\u5143\uff0c\u5176\u5dee\u984d10\u842c\u5143\u61c9\u5217\u70ba108\u5e74\u5ea6\u4e4b\u532f\u514c\u5229\u76ca\u3002<br>\u8a72\u5c40\u63d0\u9192\uff0c\u7d93\u71df\u5916\u92b7\u696d\u52d9\u4e4b\u71df\u5229\u4e8b\u696d\u7279\u5225\u6ce8\u610f\u5916\u92b7\u6536\u5165\u8a8d\u5217\u6642\u9ede\uff0c\u61c9\u4ee5\u5831\u95dc\u65e5\u6216\u57f7\u64da\u6233\u8a18\u65e5\u4e4b\u6240\u5c6c\u6703\u8a08\u5e74\u5ea6\u7533\u5831\u92b7\u8ca8\u6536\u5165\uff0c\u4ee5\u514d\u7533\u5831\u932f\u8aa4\u906d\u53d7\u88dc\u7a05\u3002\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n\n\n\n<p>\u00a0\u65e5\u671f\u00a0: 109.11.24<\/p>\n\n\n\n<h2 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