{"id":1533,"date":"2022-11-02T11:40:10","date_gmt":"2022-11-02T03:40:10","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1533"},"modified":"2023-06-06T11:33:51","modified_gmt":"2023-06-06T03:33:51","slug":"%e7%89%b9%e5%ae%9a%e5%af%b5%e7%89%a9%e6%9c%8d%e5%8b%99%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=1533","title":{"rendered":"\u7279\u5b9a\u5bf5\u7269\u670d\u52d9\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u58f9\u3001\u7c21\u4ecb<\/strong><\/h2>\n\n\n\n

\u73fe\u4eca\u793e\u6703\u5c11\u5b50\u5316\uff0c\u55ae\u8eab\u4eba\u58eb\u9078\u64c7\u990a\u5bf5\u7269\u800c\u4e0d\u751f\u5c0f\u5b69\uff0c\u6545\u611b\u72d7\u611b\u8c93\u4eba\u58eb\u8d8a\u4f86\u8d8a\u591a\uff0c\u76f8\u5c0d\u7684\u8207\u5bf5\u7269\u6709\u95dc\u7684\u670d\u52d9\u696d\u4e5f\u61c9\u904b\u800c\u751f\uff0c\u574a\u9593\u6162\u6162\u51fa\u73fe\u8a31\u591a\u7684\u5bf5\u7269\u8cb7\u8ce3\u3001\u5bf5\u7269\u65c5\u9928\uff0c\u5354\u52a9\u98fc\u4e3b\u7167\u9867\u72d7\u8c93\uff0c\u4e0d\u904e\u60f3\u8981\u958b\u5bf5\u7269\u670d\u52d9\u696d\uff0c\u4e26\u975e\u6beb\u7121\u9650\u5236\uff0c\u6b64\u70ba\u7279\u8a31\u884c\u696d\uff0c\u9700\u8981\u53d6\u5f97\u76f4\u8f44\u5e02\u3001\u7e23(\u5e02)\u653f\u5e9c\u6838\u767c\u7684\u8a31\u53ef\u8b49\u624d\u53ef\u4ee5\u71df\u696d\uff0c\u4e26\u4e14\u4e5f\u8981\u6709\u5c08\u696d\u4eba\u54e1\uff0c\u9700\u6709\u76f8\u95dc\u5b78\u7d93\u6b77\u624d\u80fd\u64d4\u4efb\u3002<\/p>\n\n\n\n

\u8cb3\u3001\u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u4e00\u3001\u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39<\/strong><\/h2>\n\n\n\n

   (\u4e00) \u6240\u71df\u4e8b\u696d\u4ee3\u865f\u67e5\u8a62\uff1a<\/p>\n\n\n\n

A401031 \u7279\u5bf5\u7269\u670d\u52d9\u696d<\/p>\n\n\n\n

F201081 \u7279\u5bf5\u7269\u96f6\u552e\u696d<\/p>\n\n\n\n

   (\u4e8c) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

\u884c\u653f\u9662\u8fb2\u696d\u59d4\u54e1\u6703<\/p>\n\n\n\n

   (\u4e09) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

\u76f4\u8f44\u5e02\u3001\u7e23(\u5e02)\u4e3b\u7ba1\u6a5f\u95dc<\/p>\n\n\n\n

   (\u56db) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

\u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n

   (\u4e94) \u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

\u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n

 (\u516d ) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n

\u52d5\u7269\u4fdd\u8b77\u6cd5\u7b2c22\u689d<\/a><\/p>\n\n\n\n

\u7279\u5b9a\u5bf5\u7269\u696d\u7ba1\u7406\u8fa6\u6cd5<\/a><\/p>\n\n\n\n

\u4e8c<\/strong>\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :<\/strong><\/h2>\n\n\n\n

\uff08\u4e00\uff09\u7b2c\u4e00\u968e\u6bb5 : \u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u4e3b\u7ba1\u6a5f\u95dc \u2013 \u7533\u8acb\u8a31\u53ef<\/strong><\/p>\n\n\n\n

1. \u7279\u5b9a\u5bf5\u7269\u696d\u8a31\u53ef\u7533\u8acb\u66f8\u3002<\/p>\n\n\n\n

2. \u8ca0\u8cac\u4eba\u8207\u5c08\u4efb\u4eba\u54e1\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c\u3002<\/p>\n\n\n\n

3. \u5c08\u4efb\u4eba\u54e1\u8cc7\u683c\u8b49\u660e\u6587\u4ef6\u3002   <\/p>\n\n\n\n

(1)\u8077\u696d\u5b78\u6821\u4ee5\u4e0a\uff0c\u755c\u7267\u3001\u7378\u91ab\u3001\u6c34\u7522\u3001\u52d5\u7269\u7b49\u76f8\u95dc\u7cfb\u3001\u79d1\u7562\u696d\u8b49\u66f8\u3002   <\/p>\n\n\n\n

(2)\u66fe\u63a5\u53d7\u5404\u7d1a\u4e3b\u7ba1\u6a5f\u95dc\u8fa6\u7406\u6216\u59d4\u8fa6\u4e4b\u755c\u7267\u3001\u7378\u91ab\u3001\u6c34\u7522\u3001\u52d5\u7269\u53ca\u52d5\u7269\u798f\u5229\u7b49\u76f8\u95dc\u5c08\u696d\u8a13\u7df4 \u4e00\u500b\u6708\u4ee5\u4e0a\u4e4b\u7d50\u696d\u8b49\u66f8\u3002   <\/p>\n\n\n\n

(3)\u4e09\u5e74\u4ee5\u4e0a\u7e41\u6b96\u3001\u8cb7\u8ce3\u6216\u5bc4\u990a\u5834\u6240\u73fe\u5834\u5de5\u4f5c\u7d93\u9a57\u670d\u52d9\u76f8\u95dc\u8b49\u660e <\/p>\n\n\n\n

4. \u71df\u5229\u6027\u5bf5\u7269\u8cb7\u8ce3\u3001\u5bc4\u990a\u3001\u7e41\u6b96\u5834\u6240\u571f\u5730\u4f7f\u7528\u5206\u5340\u8b49\u660e\u3002 <\/p>\n\n\n\n

5. \u5efa\u7269\u3001\u571f\u5730\u767b\u8a18\u7c3f\u8b04\u672c\uff08\u8acb\u5411\u5730\u653f\u4e8b\u52d9\u6240\u7533\u8acb\uff09\u3002 <\/p>\n\n\n\n

6. \u71df\u696d\u5834\u6240\u4f4d\u7f6e\u5716\u8207\u5e73\u9762\u914d\u7f6e\u5716\uff08\u53ef\u81ea\u7e6a\u65bcA4\u7d19\u4e0a\uff0c\u9700\u9644\u6bd4\u4f8b\u5c3a\u6216\u8a3b\u660e\u5c3a\u5bf8\uff09\u3002 <\/p>\n\n\n\n

7. \u98fc\u990a\u6216\u71df\u696d\u5834\u6240\u571f\u5730\u540c\u610f\u4f7f\u7528\u8b49\u660e\u6216\u79df\u8cc3\u5951\u7d04(\u81ea\u6709\u571f\u5730\u514d\u9644)\u3002 <\/p>\n\n\n\n

8. \u5bf5\u7269\u98fc\u990a\u6216\u71df\u696d\u5834\u6240\u8a2d\u5099\u8aaa\u660e\u66f8\u3002 <\/p>\n\n\n\n

9. \u5bf5\u7269\u7e41\u6b96\u53ca\u98fc\u990a\u7ba1\u7406\u898f\u5283\u66f8(\u672a\u7533\u8acb\u7e41\u6b96\u9805\u76ee\u8005\u514d\u9644)\u3002 <\/p>\n\n\n\n

10. \u5bf5\u7269\u696d\u505c\u3001\u6b47\u696d\u6642\u5bf5\u7269\u8655\u7406\u5207\u7d50\u66f8\u3002 <\/p>\n\n\n\n

11. \u516c\u53f8\u6216\u5546\u696d\u540d\u7a31\u9810\u67e5\u55ae\u3002 <\/p>\n\n\n\n

12. \u7279\u7d04\u7378\u91ab\u5e2b\u6216\u755c\u7267\u6280\u5e2b\u8aee\u8a62\u540c\u610f\u66f8\uff0c\u4f46\u8ca0\u8cac\u4eba\u6216\u5c08\u4efb\u4eba\u54e1\u5177\u7378\u91ab\u5e2b\u6216\u755c\u7267\u6280\u5e2b\u8cc7\u683c\u6216\u672a\u7533\u8acb\u7e41\u6b96\u9805\u76ee\u8005\uff0c\u514d\u9644\u3002 <\/p>\n\n\n\n

13. \u82e5\u975e\u8ca0\u8cac\u4eba\u672c\u4eba\u7533\u8acb\uff0c\u8acb\u9644\u59d4\u8a17\u66f8\u53ca\u53d7\u59d4\u8a17\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c<\/p>\n\n\n\n

\uff08\u4e8c\uff09\u7b2c\u4e8c\u968e\u6bb5 : \u6703\u52d8\u53ca\u6838\u7d66\u7279\u5b9a\u5bf5\u7269\u696d\u8a31\u53ef\u8b49<\/strong><\/p>\n\n\n\n

  1. \u7d93\u66f8\u9762\u5be9\u67e5\u901a\u904e\u5f8c\uff0c\u7531\u52d5\u4fdd\u8655\u8207\u76f8\u95dc\u55ae\u4f4d\u64c7\u671f\u9032\u884c\u73fe\u5834\u6703\u52d8\u3002<\/li>
  2. \u7d93\u5be6\u5730\u6703\u52d8\u5f8c\u5408\u683c\u8005<\/strong>\uff0c\u52d5\u4fdd\u8655\u5c07\u901a\u77e5\u7533\u8acb\u4eba\u7e73\u4ea4\u8b49\u7167\u8cbb\u7528\u65b0\u53f0\u5e63\u8cb3\u4edf\u5143\u6574<\/strong>\uff0c\u4e26\u6838\u7d66\u7279\u5b9a\u5bf5\u7269\u696d\u8a31\u53ef\u8b49<\/strong>\u3002<\/li>
  3. \u7279\u5b9a\u5bf5\u7269\u696d\u8a31\u53ef\u8b49\u6709\u6548\u671f\u70ba\u4e09\u5e74\uff0c\u61c9\u65bc\u671f\u9650\u5c46\u6eff\u524d\u4e09\u500b\u6708\u81f3\u516d\u500b\u6708\u4e4b\u671f\u9593\u5167\u4f9d\u7279\u5b9a\u5bf5\u7269\u696d\u7ba1\u7406\u8fa6\u6cd5\u4fee\u6b63\u689d\u6587\u7b2c 7 \u689d\u7b2c\u4e09\u9805\u898f\u5b9a\u8fa6\u7406\u5c55\u5ef6\u6216\u7533\u8acb\u63db\u8b49\u3002<\/li><\/ol>\n\n\n\n

    \uff08\u4e09\uff09\u7b2c\u4e09\u968e\u6bb5 : \u7d93\u6fdf\u90e8\/\u7e23\u5e02\u653f\u5e9c\u516c\u53f8\u8a2d\u7acb\u767b\u8a18<\/strong><\/p>\n\n\n\n

            1. \u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n

        ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8 <\/p>\n\n\n\n

        ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

        ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

        ( 4 ) \u80a1\u6771\u540c\u610f\u66f8\u5f71\u672c\u3001\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c ( \u7121\u8463\u4e8b\u9577\u8005\u514d\u9644 )<\/p>\n\n\n\n

        ( 5 ) \u8463\u4e8b\u9858\u4efb\u540c\u610f\u66f8\u5f71\u672c\uff08\u8463\u4e8b\u65bc\u80a1\u6771\u540c\u610f\u66f8\u540c\u610f\u6642\u514d\u9644\uff09<\/p>\n\n\n\n

        ( 6 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

        ( 7 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

        ( 8 ) \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 )<\/p>\n\n\n\n

        ( 9 ) \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

        ( 10 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

        ( 11 ) \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<\/p>\n\n\n\n

            2. \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n

        ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

      ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

         ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

         ( 4 ) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n

        ( 5 ) \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71<\/p>\n\n\n\n

         ( 6 ) \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<\/p>\n\n\n\n

         ( 7 ) \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n

        ( 8 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

        ( 9 ) \u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

        ( 10 ) \u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

        ( 11 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

        ( 12 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

         ( 13 ) \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<\/p>\n\n\n\n

    \u4e09\u3001\u8cc7\u672c\u984d\uff1a<\/strong><\/h2>\n\n\n\n

    \u7121\u8cc7\u672c\u984d\u9650\u5236<\/strong><\/p>\n\n\n\n

    \u56db\u3001\u53ef\u5426\u4ee5\u884c\u865f\uff08\u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/h2>\n\n\n\n

     \u53ef\u4ee5<\/strong>\uff0c\u4f8b\u5982\uff1a\u300cXX\u5bf5\u7269\u5e97\u3001\u5bf5\u7269\u5de5\u4f5c\u5ba4\u300d<\/p>\n\n\n\n

    \u53c3\u3001\u7a05\u52d9\u7533\u5831<\/strong><\/h2>\n\n\n\n

    \u4e00\u3001\u76f8\u95dc\u884c\u696d\u4ee3\u865f\u8207\u6210\u672c\u7387\u5206\u6790<\/strong><\/h2>\n\n\n\n
    \"\"<\/figure>\n\n\n\n

    \u8086\u3001\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/strong><\/h2>\n\n\n\n

    \u4e00\u3001\u6bdb\u5c0f\u5b69\u7576\u9053\uff0c\u5bf5\u7269\u5546\u6a5f\u65fa\uff01\u4f7f\u7528\u7d71\u4e00\u767c\u7968\u71df\u696d\u4eba\u92b7\u552e\u5bf5\u7269\u7528\u54c1\u61c9\u958b\u7acb\u767c\u7968\u3002<\/strong><\/h2>\n\n\n\n

       \u8fd1\u5e74\u4f86\u96a8\u8457\u4eba\u53e3\u7d50\u69cb\u548c\u751f\u6d3b\u578b\u614b\u6539\u8b8a\uff0c\u5c11\u5b50\u5316\u3001\u9ad8\u9f61\u5316\u7b49\u56e0\u7d20\u5f71\u97ff\uff0c\u570b\u4eba\u98fc\u990a\u5bf5\u7269\u98a8\u6c23\u76db\u884c\uff0c\u76f8\u95dc\u98df\u54c1\u3001\u5916\u51fa\u914d\u4ef6\u3001\u96f6\u98df\u73a9\u5177\u53ca\u6e05\u6f54\u7f8e\u5bb9\u7b49\u6d88\u8cbb\u9010\u5e74\u6210\u9577\uff0c\u6bdb\u5c0f\u5b69\u5546\u6a5f\u5099\u53d7\u770b\u597d\u3002<\/p>\n\n\n\n

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    \u4f0d\u3001\u8cc7\u6599\u4f86\u6e90\uff1a<\/strong><\/h2>\n\n\n\n

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