{"id":1562,"date":"2022-11-03T11:24:35","date_gmt":"2022-11-03T03:24:35","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1562"},"modified":"2023-06-06T11:33:31","modified_gmt":"2023-06-06T03:33:31","slug":"%e7%a7%bb%e6%b0%91%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=1562","title":{"rendered":"\u79fb\u6c11\u670d\u52d9\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"394\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-9.png\" alt=\"\" class=\"wp-image-1563\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-9.png 600w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-9-300x197.png 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u58f9\u3001\u7c21\u4ecb<\/strong><\/h2>\n\n\n\n<p>\u79fb\u6c11\u670d\u52d9\u696d\uff0c\u5247\u662f\u5f9e\u4e8b\u7d93\u71df\u300c\u4ee3\u8fa6\u5c45\u7559\u3001\u5b9a\u5c45\u6216\u6c38\u4e45\u5c45\u7559\u696d\u52d9\u300d\u3001\u300c\u4ee3\u8fa6\u975e\u89c0\u5149\u65c5\u904a\u4e4b\u505c\u7559\u7c3d\u8b49\u696d\u52d9\u300d\u6216\u300c\u5176\u4ed6\u8207\u79fb\u6c11\u6709\u95dc\u4e4b\u8aee\u8a62\u696d\u52d9\u300d\u898f\u5b9a\u696d\u52d9\u8005\uff0c\u7d93\u71df\u300c\u8207\u6295\u8cc7\u79fb\u6c11\u6709\u95dc\u4e4b\u79fb\u6c11\u57fa\u91d1\u8aee\u8a62\u3001\u4ef2\u4ecb\u696d\u52d9\uff0c\u4e26\u4ee5\u4fdd\u8b77\u79fb\u6c11\u8005\u6b0a\u76ca\u6240\u5fc5\u9808\u8005\u70ba\u9650\u300d\u3002\u7c21\u55ae\u8aaa\u5c31\u662f\u4ee3\u8fa6\u5916\u7c4d\u65b0\u5a18\uff0c\u6216\u8005\u662f\u79fb\u6c11\u5230\u570b\u5916\u4e4b\u696d\u52d9\u3002<\/p>\n\n\n\n<p><strong>\u4ee3\u8fa6\u5c45\u7559\uff1a\u8cc7\u672c\u984d\u9700500\u842c\uff0c\u9700\u8981\u6709\u79fb\u6c11\u5c08\u696d\u4eba\u54e1<\/strong><\/p>\n\n\n\n<p><strong>\u4ee3\u8fa6\u79fb\u6c11\uff1a\u8cc7\u672c\u984d\u9700800\u842c\uff0c\u9700\u8981\u6709\u79fb\u6c11\u5c08\u696d\u4eba\u54e1<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8cb3<\/strong>\u3001<strong>\u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"515\" height=\"303\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-10.png\" alt=\"\" class=\"wp-image-1564\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-10.png 515w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-10-300x177.png 300w\" sizes=\"auto, (max-width: 515px) 100vw, 515px\" \/><\/figure>\n\n\n\n<p><strong>\u4e00\u3001\u516c\u53f8\u767b\u8a18\u6d41\u7a0b<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;(\u4e00) \u6240\u71df\u4e8b\u696d\u4ee3\u865f\u67e5\u8a62\uff1a<\/p>\n\n\n\n<p>             JA04011 \u79fb\u6c11\u670d\u52d9\u696d<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;(\u4e8c) \u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39<\/p>\n\n\n\n<p>\u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a\u5167\u653f\u90e8\u79fb\u6c11\u7f72<\/p>\n\n\n\n<p>\u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a\u5167\u653f\u90e8\u79fb\u6c11\u7f72<\/p>\n\n\n\n<p>     (\u4e09) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n<p>\u8a2d\u7acb\u3001\u8a8d\u8a31\u3001\u65b0\u589e<\/p>\n\n\n\n<p>\u516c\u53f8\u540d\u7a31\u8b8a\u66f4<\/p>\n\n\n\n<p>\u516c\u53f8\u6240\u5728\u5730\u8b8a\u66f4<\/p>\n\n\n\n<p>\u589e\u8cc7\uff08\u767c\u884c\u65b0\u80a1\uff09\u3001\u6e1b\u8cc7<\/p>\n\n\n\n<p>\u4ee3\u8868\u516c\u53f8\u8ca0\u8cac\u4eba\u8b8a\u66f4<\/p>\n\n\n\n<p>&nbsp;    (\u56db) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n<p><a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=D0080132&amp;FLNO=57\" target=\"_blank\" rel=\"noreferrer noopener\">\u5165\u51fa\u570b\u53ca\u79fb\u6c11\u6cd5\u7b2c57\u689d\u7b2c2\u9805<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=D0080134&amp;FLNO=2\" target=\"_blank\" rel=\"noreferrer noopener\">\u79fb\u6c11\u696d\u52d9\u6a5f\u69cb\u53ca\u5176\u5f9e\u696d\u4eba\u54e1\u8f14\u5c0e\u7ba1\u7406\u8fa6\u6cd5\u7b2c2\u689d<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=D0080134&amp;FLNO=15\" target=\"_blank\" rel=\"noreferrer noopener\">\u79fb\u6c11\u696d\u52d9\u6a5f\u69cb\u53ca\u5176\u5f9e\u696d\u4eba\u54e1\u8f14\u5c0e\u7ba1\u7406\u8fa6\u6cd5\u7b2c15\u689d&nbsp;<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?media=print&amp;Pcode=D0080134&amp;FLNO=17\" target=\"_blank\" rel=\"noreferrer noopener\">\u79fb\u6c11\u696d\u52d9\u6a5f\u69cb\u53ca\u5176\u5f9e\u696d\u4eba\u54e1\u8f14\u5c0e\u7ba1\u7406\u8fa6\u6cd5\u7b2c17\u689d&nbsp;<\/a><\/p>\n\n\n\n<p style=\"font-size:17px\"><strong>\u4e8c\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :<\/strong><\/p>\n\n\n\n<p><strong>(\u4e00) \u7b2c\u4e00\u968e\u6bb5 : \u5411\u79fb\u6c11\u7f72\u7533\u8acb\u6838\u51c6\u8a31\u53ef\u8a2d\u7f6e<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp; 1.&nbsp;\u79fb\u6c11\u696d\u52d9\u6a5f\u69cb\u8a2d\u7acb\u7533\u8acb\u66f8<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; 2.&nbsp;\u767c\u8d77\u4eba\u540d\u518a\u6216\u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; 3.&nbsp;\u516c\u53f8\u540d\u7a31\u53ca\u6240\u71df\u4e8b\u696d\u767b\u8a18\u9810\u67e5\u7533\u8acb\u8868\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;4.&nbsp;\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6\u3002(\u5df2\u6709\u516c\u53f8\u767b\u8a18\u8005\uff0c\u514d\u9644)<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; 5.&nbsp;\u5c08\u4efb\u5c08\u696d\u4eba\u54e1\u81f3\u5c11\u4e09\u4eba\u4e4b\u540d\u518a\u53ca\u5176\u8cc7\u683c\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; 6.&nbsp;\u4fdd\u8b49\u91d1\u5b9a\u671f\u5b58\u6b3e\u55ae\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; 7.&nbsp;\u8cea\u6b0a\u8a2d\u5b9a\u901a\u77e5\u66f8\u4e59\u5f0f\u4e8c\u4efd<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; 8.&nbsp;\u5176\u4ed6\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u6307\u5b9a\u4e4b\u6587\u4ef6<\/p>\n\n\n\n<p><strong>&nbsp;(\u4e8c)&nbsp;\u7b2c\u4e8c\u968e\u6bb5 : \u5411\u7d93\u6fdf\u90e8\/\u76f4\u8f44\u5e02\u653f\u5e9c\u7533\u8fa6\u516c\u53f8\u8a2d\u7acb\u767b\u8a18<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;<strong>&nbsp;&nbsp;\u2605\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<\/li><\/ol>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8&nbsp;<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ( 3 )&nbsp;\u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ( 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<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ( 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<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ( 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<p>&nbsp;        &nbsp; &nbsp;( 7 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;       ( 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<p>&nbsp; &nbsp; &nbsp;       ( 9 ) \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;       ( 10 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n<p>&nbsp; &nbsp; &nbsp;       ( 11 )&nbsp;\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<p>2. \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<br>&nbsp;         &nbsp;( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 3)&nbsp;\u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 4 ) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 5 ) \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 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<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 7) \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;( 8 )&nbsp;\u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 9 ) \u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 10 ) \u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 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<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 12 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 13 )&nbsp;\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<ul class=\"wp-block-list\"><li><strong>\u79fb\u6c11\u696d\u52d9\u6a5f\u69cb\u7d93\u8a31\u53ef\u8a2d\u7acb\u5f8c\uff0c\u61c9\u65bc\u516d\u5341\u65e5\u5167\uff0c\u4f9d\u6cd5\u5411\u516c\u53f8\u767b\u8a18\u4e3b\u7ba1\u6a5f\u95dc\u8fa6\u59a5\u516c\u53f8\u767b\u8a18\u6216\u71df\u696d\u9805\u76ee\u8b8a\u66f4\u767b\u8a18\uff0c\u4e26\u6aa2\u9644\u4e0b\u5217\u6587\u4ef6\uff0c\u5411\u5165\u51fa\u570b\u53ca\u79fb\u6c11\u7f72\u8fa6\u59a5\u8cea\u6b0a\u8a2d\u5b9a\uff1b\u903e\u671f\u8005\uff0c\u5165\u51fa\u570b\u53ca\u79fb\u6c11\u7f72\u61c9\u5ee2\u6b62\u5176\u8a2d\u7acb\u8a31\u53ef\uff1a<\/strong><\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>\u4ee5\u516c\u53f8\u540d\u7fa9\u63d0\u5b58\u4e4b\u5b9a\u671f\u5b58\u6b3e\u55ae\u6b63\u672c<\/strong><\/li><li><strong>\u4ee5\u516c\u53f8\u540d\u7fa9\u4f5c\u6210\u4e4b\u8cea\u6b0a\u8a2d\u5b9a\u901a\u77e5\u66f8\u3002<\/strong><\/li><li><strong>\u9280\u884c\u540c\u610f\u8cea\u6b0a\u8a2d\u5b9a\u4e4b\u8986\u51fd<\/strong><br>&nbsp;<\/li><\/ol>\n\n\n\n<p><strong>\uff08\u4e09\uff09\u7b2c\u4e09\u968e\u6bb5 : \u5411\u79fb\u6c11\u7f72\u7533\u9818\u8a3b\u518a\u767b\u8a18\u8b49 ( \u4e26\u7e73\u7d0d\u4fdd\u8b49\u91d1\u53ca\u8a3b\u518a\u767b\u8a18\u8b49\u898f\u8cbb)<\/strong><\/p>\n\n\n\n<p>\u2605\u61c9\u5099\u6587\u4ef6 :  <\/p>\n\n\n\n<p>1.\u8a3b\u518a\u767b\u8a18\u8b49\u7533\u8acb\u66f8 <\/p>\n\n\n\n<p>2.\u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6 <\/p>\n\n\n\n<p>3.\u516c\u53f8\u7ae0\u7a0b <\/p>\n\n\n\n<p>4.\u4ee5\u516c\u53f8\u540d\u7fa9\u63d0\u5b58\u4e4b\u5b9a\u671f\u5b58\u6b3e\u55ae\u6b63\u672c <\/p>\n\n\n\n<p>5.\u4ee5\u516c\u53f8\u540d\u7fa9\u4f5c\u6210\u4e4b\u8cea\u6b0a\u8a2d\u5b9a\u901a\u77e5\u66f8 <\/p>\n\n\n\n<p>6.\u9280\u884c\u540c\u610f\u8cea\u6b0a\u8a2d\u5b9a\u4e4b\u8986\u51fd<\/p>\n\n\n\n<p>\u2605\u8cc7\u672c\u984d\u3001\u4fdd\u8b49\u91d1\u53ca\u898f\u8cbb :<\/p>\n\n\n\n<p>1.\u7d93\u71df\u4e0b\u5217\u5404\u6b3e\u79fb\u6c11\u696d\u52d9\u8005\uff0c\u5be6\u6536\u8cc7\u672c\u984d\u70ba\u65b0\u81fa\u5e63500\u842c\u5143\uff0c\u61c9\u63d0\u5b58\u4fdd\u8b49\u91d1\u65b0\u81fa\u5e63150\u842c\u5143\u3002<\/p>\n\n\n\n<p>( 1 ) \u4ee3\u8fa6\u5c45\u7559\u3001\u5b9a\u5c45\u3001\u6c38\u4e45\u5c45\u7559\u696d\u52d9\u6216\u6b78\u5316\u696d\u52d9\u3002<\/p>\n\n\n\n<p>( 2 ) \u4ee3\u8fa6\u975e\u89c0\u5149\u65c5\u904a\u4e4b\u505c\u7559\u7c3d\u8b49\u696d\u52d9\u3002<\/p>\n\n\n\n<p>( 3 ) \u5176\u4ed6\u8207\u79fb\u6c11\u6709\u95dc\u4e4b\u8aee\u8a62\u696d\u52d9\u3002<\/p>\n\n\n\n<p>2.\u7d93\u71df\u8207\u6295\u8cc7\u79fb\u6c11\u6709\u95dc\u4e4b\u79fb\u6c11\u57fa\u91d1\u8aee\u8a62\u3001\u4ef2\u4ecb\u696d\u52d9\u8005\uff0c\u5be6\u6536\u8cc7\u672c\u984d\u70ba\u65b0\u81fa\u5e63 800\u842c\u5143\uff0c\u61c9\u63d0\u5b58\u4fdd\u8b49\u91d1\u70ba\u65b0\u81fa\u5e63250\u842c\u5143\u3002 <\/p>\n\n\n\n<p>3.\u540c\u6642\u7d93\u71df\u524d\u8ff0\u696d\u52d9\u8005\uff0c\u5be6\u6536\u8cc7\u672c\u984d\u70ba\u65b0\u81fa\u5e63800\u842c\u5143\uff0c\u61c9\u63d0\u5b58\u4fdd\u8b49\u91d1\u70ba\u65b0\u81fa\u5e63250\u842c\u5143\u3002<\/p>\n\n\n\n<p>4.\u7e73\u7d0d\u65b0\u81fa\u5e635,000\u5143\u8a3b\u518a\u767b\u8a18\u8b49\u898f\u8cbb\u4e4b\u90f5\u653f\u532f\u79681\u4efd\uff0c\u53d7\u6b3e\u4eba\u70ba\u300c\u5167\u653f\u90e8\u5165\u51fa\u570b\u53ca\u79fb\u6c11\u7f72\u300d\u3002\uff08\u4f46\u7d93\u71df\u8207\u6295\u8cc7\u79fb\u6c11\u6709\u95dc\u4e4b\u79fb\u6c11\u57fa\u91d1\u8aee\u8a62\u3001\u4ef2\u4ecb\u696d\u52d9\u8005\uff0c\u8a3b\u518a\u767b\u8a18\u8b49\u898f\u8cbb\u70ba\u65b0\u81fa\u5e638.000\u5143\u3002<\/p>\n\n\n\n<p><strong>(\u56db)\u7b2c\u56db\u968e\u6bb5 : \u79fb\u6c11\u7f72\u6838\u767c\u79fb\u6c11\u696d\u52d9\u6a5f\u69cb\u8a3b\u518a\u767b\u8a18\u8b49<\/strong><\/p>\n\n\n\n<p><strong>\u4e09\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<strong>\u5426\uff0c\u9650\u4ee5\u300c\u516c\u53f8\u300d\u578b\u614b\u7d93\u71df\u3002<\/strong><\/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=\"860\" height=\"368\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-11.png\" alt=\"\" class=\"wp-image-1565\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-11.png 860w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-11-300x128.png 300w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-11-768x329.png 768w\" sizes=\"auto, (max-width: 860px) 100vw, 860px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8086\u3001\u8ca1\u653f\u90e8\u65b0\u805e\u7a3f<\/strong><\/h2>\n\n\n\n<p><strong>\u4e00\u3001\u53f0\u7f8e\u6d3d\u7c3d\u79df\u7a05\u5354\u5b9a \u4e09\u5927\u597d\u8655<\/strong><\/p>\n\n\n\n<p>&nbsp; &nbsp; \u8521\u7e3d\u7d71\u4e0a\u5468\u63a5\u898b\u7f8e\u570b\u53c3\u8b70\u54e1\u8a2a\u554f\u5718\u6642\u8868\u793a\uff0c\u671f\u76fc\u80fd\u548c\u7f8e\u570b\u7c3d\u7f72\u300c\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u5354\u5b9a\u300d\uff08ADTA\uff09\uff0c\u8cc7\u8aa0\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u6628\uff0822\uff09\u65e5\u8868\u793a\uff0c\u82e5\u53f0\u7f8e\u79df\u7a05\u5354\u5b9a\u6210\u529f\u7c3d\u7f72\u53ca\u751f\u6548\uff0c\u5c0d\u53f0\u7063\u500b\u4eba\u548c\u4f01\u696d\u6709\u964d\u4f4e\u6263\u7e73\u7a05\u7387\uff1b\u4f01\u696d\u4ee5\u5e38\u8a2d\u6a5f\u69cb\u70ba\u8861\u91cf\u6a19\u6e96\uff0c\u6c7a\u5b9a\u7533\u5831\u9580\u6abb\u548c\u6642\u6a5f\uff1b\u907f\u514d\u906d\u96d9\u91cd\u8ab2\u7a05\u7b49\u4e09\u5927\u597d\u8655\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"407\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-12.png\" alt=\"\" class=\"wp-image-1566\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-12.png 600w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2022\/11\/image-12-300x204.png 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p>&nbsp; &nbsp; \u8cc7\u8aa0\u7a05\u52d9\u8aee\u8a62\u9867\u554f\u516c\u53f8\u57f7\u884c\u8463\u4e8b\u8607\u5ba5\u4eba\u6307\u51fa\uff0c\u76ee\u524d\u53f0\u7f8e\u5c1a\u672a\u9054\u6210\u79df\u7a05\u5354\u8b70\uff0c\u56e0\u6b64\u53f0\u5546\u9700\u8ca0\u64d4\u8f03\u9ad8\u7a05\u8ca0\u6210\u672c\uff0c\u4f8b\u5982\uff0c\u53f0\u7063\u4f01\u696d\u8d74\u7f8e\u6295\u8cc7\u7f8e\u570b\u5b50\u516c\u53f8\uff0c\u7372\u5229\u6642\u8981\u5148\u7e73\u7d0d\u7f8e\u570b\u4f01\u696d\u6240\u5f97\u7a0521\uff05\uff0c\u7a05\u5f8c\u76c8\u9918\u532f\u56de\u53f0\u7063\u524d\u9084\u9700\u8981\u518d\u8ca0\u64d430%\u7684\u7f8e\u570b\u80a1\u5229\u6263\u7e73\u3002<\/p>\n\n\n\n<p>&nbsp; &nbsp; \u8607\u5ba5\u4eba\u8868\u793a\uff0c\u7f8e\u570b\u548c\u7d93\u8cbf\u5408\u4f5c\u5925\u4f34\u7c3d\u8a02\u79df\u7a05\u5354\u5b9a\u5f8c\uff0c\u6263\u7e73\u7a05\u7387\u53ef\u671b\u5f9e\u9ad8\u905430%\u964d\u4f4e\u81f315%\u4ee5\u4e0b\uff0c\u5c0d\u53f0\u7063\u4f01\u696d\u4f86\u8aaa\u53ef\u4ee5\u964d\u4f4e\u81f3\u7f8e\u570b\u6295\u8cc7\u7684\u6210\u672c\uff0c\u907f\u514d\u63a5\u8fd1\u4e00\u534a\u7684\u7372\u5229\u88ab\u7a05\u300c\u5403\u6389\u300d\uff0c\u4e26\u7121\u9808\u70ba\u964d\u4f4e\u7f8e\u570b\u6263\u7e73\u7a05\u8ca0\u800c\u5927\u5e45\u9650\u5236\u5c0d\u7f8e\u6295\u8cc7\u898f\u6a21\u3002<\/p>\n\n\n\n<p>&nbsp; &nbsp; \u53e6\u5916\uff0c\u76ee\u524d\u7f8e\u570b\u570b\u5167\u6cd5\u5c0d\u65bc\u5916\u570b\u4f01\u696d\u5728\u7533\u5831\u4ee5\u53ca\u7d0d\u7a05\u7684\u9580\u6abb\uff0c\u6a19\u6e96\u4ecd\u5341\u5206\u6a21\u7cca\uff0c\u8b93\u5916\u570b\u4f01\u696d\u9762\u81e8\u6f5b\u5728\u7a05\u52d9\u98a8\u96aa\uff1b\u82e5\u80fd\u7c3d\u7f72\u79df\u7a05\u5354\u5b9a\uff0c\u5916\u570b\u4f01\u696d\u5c31\u53ef\u4ee5\u63a1\u7528\u300c\u5e38\u8a2d\u6a5f\u69cb\u300d\u7684\u6a19\u6e96\uff0c\u5728\u898f\u5283\u7f8e\u570b\u6295\u8cc7\u6642\uff0c\u6709\u660e\u78ba\u7684\u5354\u5b9a\u4f9d\u64da\uff0c\u6e05\u695a\u54ea\u4e9b\u6d3b\u52d5\u662f\u53ef\u4ee5\u57f7\u884c\u7684\uff0c\u5927\u5e45\u964d\u4f4e\u4f01\u696d\u570b\u969b\u7a05\u52d9\u98a8\u96aa\u3002<\/p>\n\n\n\n<p>&nbsp; &nbsp; \u7b2c\u4e09\uff0c\u8607\u5ba5\u4eba\u8868\u793a\uff0c\u79df\u7a05\u5354\u5b9a\u901a\u5e38\u5305\u542b\u5176\u4ed6\u6709\u5229\u65bc\u500b\u4eba\u548c\u516c\u53f8\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u7684\u689d\u6587\uff0c\u4f8b\u5982\uff0c\u6703\u660e\u78ba\u5b9a\u7fa9\u5404\u65b9\u5c0d\u54e1\u5de5\u77ed\u671f\u5916\u6d3e\u85aa\u8cc7\uff0c\u6216\u5176\u4ed6\u6240\u5f97\u985e\u578b\u7684\u8ab2\u7a05\u6b0a\uff0c\u4e26\u8b93\u96d9\u65b9\u7a05\u52d9\u6a5f\u95dc\u80fd\u900f\u904e\u76f8\u4e92\u5354\u8b70\u7a0b\u5e8f\uff0c\u4ee5\u5354\u5546\u65b9\u5f0f\u89e3\u6c7a\u5169\u908a\u7a05\u6cd5\u7684\u885d\u7a81\u3002\u53e6\u5916\uff0c\u7d0d\u7a05\u4eba\u7684\u7a05\u52d9\u8cc7\u8a0a\u4e5f\u6703\u8b8a\u5f97\u66f4\u52a0\u900f\u660e\uff0c\u8607\u5ba5\u4eba\u6307\u51fa\uff0c\u548c\u7f8e\u570b\u7c3d\u7f72\u8cbf\u6613\u5354\u5b9a\uff0c\u901a\u5e38\u5305\u542b\u96d9\u65b9\u53ef\u4ee5\u4f8b\u884c\u6027\u9032\u884c\u7a05\u52d9\u8cc7\u8a0a\u4ea4\u63db\u7684\u689d\u6587\uff0c\u56e0\u6b64\u53f0\u7063\u7a05\u52d9\u6a5f\u95dc\u4e5f\u80fd\u5f9e\u7f8e\u570b\u8981\u6c42\u53f0\u7063\u5c45\u4f4f\u8005\u5728\u7f8e\u570b\u7684\u6240\u5f97\u548c\u8ca1\u7522\u8cc7\u8a0a\u3002\u53f0\u7f8e\u96d9\u65b9\u5c07\u5728\u4eca\u5e749\u6708\u900f\u904e\u300c\u53f0\u7f8e21\u4e16\u7d00\u8cbf\u6613\u5021\u8b70\u300d\u7c3d\u8a02\u8cbf\u6613\u5354\u5b9a\uff0c\u5148\u524d\u884c\u653f\u9662\u653f\u59d4\u9127\u632f\u4e2d\u8868\u793a\uff0c\u96d9\u65b9\u5c31\u8cbf\u6613\u4fbf\u6377\u5316\u3001\u6cd5\u898f\u900f\u660e\u5316\u65b9\u5411\u52aa\u529b\uff0c\u6709\u52a9\u4f01\u696d\u62d3\u5c55\u5c0d\u65b9\u5e02\u5834\u3002&nbsp; &nbsp; &nbsp; &nbsp; 2022.08.23 \u7d93\u6fdf\u65e5\u5831 \/ \u8a18\u8005\u9673\u59ff\u7a4e<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4f0d\u3001\u8cc7\u6599\u4f86\u6e90\uff1a<\/strong><\/h2>\n\n\n\n<p>\u4e00\u3001\u5167\u653f\u90e8\u79fb\u6c11\u7f72<\/p>\n\n\n\n<p>\u4e8c\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u516c\u53f8\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n<p>\u4e09\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u5546\u696d\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n<p>\u56db\u3001\u516c\u53f8\u8207\u5546\u696d\u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u696d\u52d9\u66a8\u9805\u76ee\u67e5\u8a62\u670d\u52d9\u5e73\u53f0<\/p>\n\n\n\n<p>\u4e94\u3001\u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u5546\u5de5\u767b\u8a18\u516c\u793a\u8cc7\u6599\u67e5\u8a62\u670d\u52d9<\/p>\n\n\n\n<p>\u516d\u3001\u7d93\u6fdf\u65e5\u5831<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u58f9\u3001\u7c21\u4ecb 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