{"id":1583,"date":"2022-11-15T10:04:37","date_gmt":"2022-11-15T02:04:37","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1583"},"modified":"2023-06-06T11:33:07","modified_gmt":"2023-06-06T03:33:07","slug":"%e5%b1%85%e5%ae%b6%e5%bc%8f%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=1583","title":{"rendered":"\u5c45\u5bb6\u5f0f\u670d\u52d9\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406"},"content":{"rendered":"\n

\"image\"\u200b<\/p>\n\n\n\n

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

    \u6839\u64da\u570b\u767c\u6703\u300c\u4eba\u53e3\u63a8\u4f30\u300d\u8cc7\u6599\u986f\u793a\uff0c\u53f0\u7063\u5c07\u6b63\u5f0f\u9032\u5165\u300c\u8d85\u9ad8\u9f61\u793e\u6703\u300d\uff0865\u6b72\u4ee5\u4e0a\u4eba\u53e3\u8d85\u904e20\uff05\uff09\uff0c\u4e5f\u56e0\u6b64\u5c45\u5bb6\u670d\u52d9\u7167\u9867\u7684\u9700\u6c42\u65e5\u6f38\u63d0\u9ad8\uff0c\u751a\u9ebc\u662f\u5c45\u5bb6\u670d\u52d9\u5462? \u300c\u53d7\u904e\u5c08\u696d\u8a13\u7df4\u7684\u7167\u9867\u670d\u52d9\u54e1\u5230\u5bb6\u4e2d\u5354\u52a9\u5931\u80fd\u8005\uff0c\u5305\u542b\u57fa\u672c\u8eab\u9ad4\u6e05\u6f54\u3001\u57fa\u672c\u65e5\u5e38\u7167\u9867\u3001\u6e2c\u91cf\u751f\u547d\u5fb5\u8c61\u3001\u9935\u98df\u3001\u9910\u98df\u7167\u9867\u3001\u5354\u52a9\u6c90\u6d74\u53ca\u6d17\u982d\u3001\u966a\u540c\u5916\u51fa\u6216\u5c31\u91ab\u7b49\u670d\u52d9\u3002\u300d<\/p>\n\n\n\n

    \u9577\u671f\u7167\u9867\u4f9d\u5be6\u65bd\u5730\u9ede\uff0c\u53ef\u5206\u70ba\u6a5f\u69cb\u5f0f\u7167\u8b77\u3001\u793e\u5340\u5f0f\u7167\u8b77\u548c\u5c45\u5bb6\u5f0f\u7167\u8b77\u7b49\u4e09\u7a2e\u3002\u6a5f\u69cb\u5f0f\u7167\u8b77\u662f\u63d0\u4f9b\u8001\u4eba\u5168\u5929\u5019\u7684\u7167\u9867\u670d\u52d9\uff0c\u4e14\u7121\u6cd5\u4ee5\u793e\u5340\u6216\u5c45\u5bb6\u65b9\u5f0f\u7167\u9867\u7684\u8001\u4eba\uff0c\u9019\u985e\u6a5f\u69cb\u5305\u62ec : \u5b89\u990a\u4e2d\u5fc3\u3001\u8001\u4eba\u516c\u5bd3\u3001\u8001\u4eba\u96c6\u5408\u4f4f\u5b85\u3001\u990a\u8b77\u4e2d\u5fc3\u3001\u9577\u671f\u7167\u8b77\u6a5f\u69cb\u3001\u8b77\u7406\u4e4b\u5bb6\u3001\u6025\u6162\u6027\u91ab\u9662\u7b49\u3002\u793e\u5340\u5f0f\u7167\u8b77\u70ba\u8b93\u8001\u4eba\u767d\u5929\u5230\u6a5f\u69cb\u4e2d\u5fc3\u63a5\u53d7\u7167\u9867\uff0c\u665a\u4e0a\u518d\u56de\u5bb6\u904e\u591c\uff0c\u5305\u62ec : \u65e5\u9593\u6258\u8001\u4e2d\u5fc3\u3001\u65e5\u9593\u7167\u8b77\u4e2d\u5fc3\u3001\u81e8\u6258\u670d\u52d9\u4e2d\u5fc3\u3001\u5931\u667a\u8001\u4eba\u65e5\u6258\u4e2d\u5fc3\u7b49\u3002\u5c45\u5bb6\u5f0f\u7167\u8b77\u5247\u7531\u5bb6\u4eba\u6216\u96c7\u7528\u7684\u770b\u8b77\u65bc\u5bb6\u4e2d\u63d0\u4f9b\u7167\u9867\uff0c\u5305\u62ec\u653f\u5e9c\u5927\u529b\u63a8\u52d5\u7684\u300c\u5c45\u5bb6\u7167\u9867\u670d\u52d9\u300d\uff0c\u8b93\u8001\u4eba\u4e0d\u9700\u8981\u96e2\u958b\u300c\u5bb6\u300d\uff0c\u5bb6\u4eba\u6210\u70ba\u7167\u9867\u8005\uff0c\u4ee5\u767c\u63ee\u300c\u5c31\u5730\u53d6\u6750\u300d\u7684\u7167\u9867\u4eba\u529b\u3002\u6b64\u7bc7\u6587\u7ae0\u50c5\u5c31\u300c\u5c45\u5bb6\u5f0f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u300d\u4e4b\u8a2d\u7acb\u6d41\u7a0b\u53ca\u8ca1\u7a05\u8655\u7406\u4e88\u4ee5\u8aaa\u660e\uff0c\u6a5f\u69cb\u5f0f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u53ca\u793e\u5340\u662f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u5247\u53e6\u884c\u5c08\u7ae0\u8aaa\u660e\u3002<\/p>\n\n\n\n

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

\"image\"\u200b<\/p>\n\n\n\n

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

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

          JH01011 \u5c45\u5bb6\u5f0f\u670d\u52d9\u696d<\/p>\n\n\n\n

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

          \u885b\u751f\u798f\u5229\u90e8<\/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) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n

          \u9577\u671f\u7167\u9867\u670d\u52d9\u6cd5\u7b2c23\u689d<\/a><\/p>\n\n\n\n

          \u9577\u671f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u8a2d\u7acb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u7b2c14\u689d<\/a><\/p>\n\n\n\n

\u4e8c\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :<\/strong><\/p>\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\u8a2d\u7acb\u8a31\u53ef<\/strong><\/p>\n\n\n\n

\u5c45\u5bb6\u5f0f\u670d\u52d9\u696d\u7d44\u7e54\uff0c\u53ef\u7531\u500b\u4eba\u3001\u6cd5\u4eba(\u542b\u516c\u53f8\u7d44\u7e54)\u6216\u5718\u9ad4\u540d\u7fa9\u8a2d\u7acb\u3002\u4ee5\u4e0b\u91dd\u5c0d\u500b\u4eba\u3001\u6cd5\u4eba\u6216\u5718\u9ad4\u8a2d\u7acb\u6642\u4e4b\u61c9\u5099\u6587\u4ef6\u8aaa\u660e\u5982\u4e0b :<\/p>\n\n\n\n

             \u7533\u8acb\u4eba\u70ba\u500b\u4eba\u8005 :<\/strong><\/p>\n\n\n\n

1. \u7533\u8acb\u66f8\u3002<\/p>\n\n\n\n

2. \u8a2d\u7acb\u8a08\u756b\u66f8\u3002 <\/p>\n\n\n\n

(1) \u6a5f\u69cb\u540d\u7a31\u3001\u5730\u5740\u53ca\u8ca0\u8cac\u4eba\u59d3\u540d\u3001\u6236\u7c4d\u8207\u901a\u8a0a\u5730\u5740\u3001\u570b\u6c11\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u5f71\u672c\u3002 <\/p>\n\n\n\n

(2) \u7576\u5730\u8cc7\u6e90\u6982\u6cc1\u3001\u9700\u6c42\u8a55\u4f30\u3001\u8a2d\u7acb\u985e\u5225\u3001\u6a5f\u69cb\u696d\u52d9\u3001\u670d\u52d9\u5340\u57df\u3001\u670d\u52d9\u9805\u76ee\u3001\u670d\u52d9\u54c1\u8cea\u7ba1\u7406\u3001\u7d93\u8cbb\u9700\u6c42\u3001\u7d93\u8cbb\u4f86\u6e90\u8207\u4f7f\u7528\u8a08\u756b\u3001\u6536\u8cbb\u57fa\u6e96\u3001\u670d\u52d9\u5951\u7d04\u3001\u9810\u5b9a\u71df\u904b\u65e5\u671f\u53ca\u71df\u904b\u5f8c\u4e09\u5e74\u5167\u6a5f\u69cb\u696d\u52d9\u9810\u4f30\u3002<\/p>\n\n\n\n

(3)\u7d44\u7e54\u67b6\u69cb\u3001\u4e3b\u7ba1\u8207\u5de5\u4f5c\u4eba\u54e1\u4eba\u6578\u3001\u5de5\u4f5c\u9805\u76ee\u53ca\u884c\u653f\u7ba1\u7406\u3002<\/p>\n\n\n\n

(4)\u5de5\u4f5c\u4eba\u54e1\u540d\u518a\u3001\u8b49\u7167\u53ca\u5176\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u3002\u61c9\u542b\u696d\u52d9\u8ca0\u8cac\u4eba\u7121\u9577\u671f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u8a2d\u7acb\u6a19\u6e96\u7b2c\u4e5d\u689d\u7b2c\u4e00\u9805\u5404\u6b3e\u898f\u5b9a\u4e4b\u5207\u7d50\u66f8\uff0c\u53ca\u5176\u8b66\u5bdf\u5211\u4e8b\u7d00\u9304\u8b49\u660e\u3002<\/p>\n\n\n\n

(5)\u5099\u8a3b : \u5c45\u5bb6\u5f0f\u670d\u52d9\u5340\u57df\u8de8\u5176\u4ed6\u76f4\u8f44\u5e02\u3001\u7e23\uff08\u5e02\uff09\u8005\uff0c\u61c9\u5148\u7d93\u8a72\u76f4\u8f44\u5e02\u3001\u7e23(\u5e02)\u4e3b\u7ba1\u6a5f\u95dc\u4e4b\u540c\u610f\u3002<\/p>\n\n\n\n

3. \u8ca0\u8cac\u4eba\u7121\u9577\u671f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u8a2d\u7acb\u8a31\u53ef\u53ca\u7ba1\u7406\u8fa6\u6cd5\u7b2c\u4e94\u689d\u5404\u6b3e\u898f\u5b9a\u4e4b\u5207\u7d50\u66f8\u6b63\u672c\u3002(\u6b63\u672c\u81f3\u5c111\u4efd\uff0c\u99183\u4efd\u5f97\u4ee5\u5f71\u672c\u53d6\u4ee3\u3002)\n<\/p>\n\n\n\n

4. \u8ca0\u8cac\u4eba\u4e4b\u8b66\u5bdf\u5211\u4e8b\u7d00\u9304\u8b49\u660e\u5f71\u672c\u3002<\/p>\n\n\n\n

5. \u5176\u4ed6\u76f4\u8f44\u5e02\u3001\u7e23(\u5e02)\u4e3b\u7ba1\u6a5f\u95dc\u898f\u5b9a\u4e4b\u6587\u4ef6\u3001\u8cc7\u6599\u3002\u4f8b\u5982 : \u623f\u5c4b\u79df\u8cc3\u5951\u7d04\u66f8\u6216\u571f\u5730\u4f7f\u7528\u540c\u610f\u66f8\u3001\u9577\u7167\u8ab2\u7a0b\u8a13\u7df4\u7d50\u696d\u8b49\u660e\u3001\u5efa\u7bc9\u7269\u5408\u6cd5\u4f7f\u7528\u76f8\u95dc\u8aaa\u660e\u3002<\/p>\n\n\n\n

6. \u5e73\u9762\u5716 : \u4f9d\u5404\u4e3b\u7ba1\u6a5f\u95dc\u898f\u5b9a\u61c9\u6709\u8fa6\u516c\u684c\u7a7a\u9593\uff0c\u5b58\u653e\u500b\u6848\u8cc7\u6599\u53ca\u7d00\u9304\u7684\u5730\u65b9\u4e26\u8207\u5be6\u5730\u8a2a\u67e5\u4e00\u81f4\u3002<\/p>\n\n\n\n

             \u7533\u8acb\u4eba\u70ba\u6cd5\u4eba\u6216\u5718\u9ad4\u8005\uff1a\u9664\u4e0a\u8ff0\u516d\u9805\u5916\uff0c\u9700\u9644\u4e0a\u4ee5\u4e0b\u56db\u9805\u6587\u4ef6<\/strong><\/p>\n\n\n\n

            <\/strong>  1. \u6240\u71df\u4e8b\u696d\u767b\u8a18\u9810\u67e5\u8b49\u660e\u6587\u4ef6\u5f71\u672c : \u7533\u8acb\u4eba\u70ba\u516c\u53f8\u6216\u5546\u865f\u8005\uff0c\u5176\u6240\u71df\u4e8b\u696d\u767b\u8a18\u9810\u67e5\u8b49\u660e\u6587\u4ef6\u5f71\u672c\uff1b\u8b49\u660e\u6587\u4ef6\u61c9\u8f09\u660e\u8fa6\u7406\u9577\u671f\u7167\u9867\u670d\u52d9\u3002 <\/p>\n\n\n\n

               2. \u6cd5\u4eba\u767b\u8a18\u6216\u7acb\u6848\u8b49\u66f8\u5f71\u672c\u3002<\/p>\n\n\n\n

               3. \u7ae0\u7a0b\u5f71\u672c\uff1b\u7ae0\u7a0b\u61c9\u8f09\u660e\u8fa6\u7406\u9577\u671f\u7167\u9867\u670d\u52d9\u3002<\/p>\n\n\n\n

               4. \u6c7a\u8b70\u7533\u8acb\u9644\u8a2d\u5c45\u5bb6\u5f0f\u9577\u7167\u6a5f\u69cb\u8a2d\u7acb\u8a31\u53ef\u4e4b\u6703\uff08\u793e\uff09\u54e1\uff08\u4ee3\u8868\uff09\u5927\u6703\u6216\u8463\u4e8b\u6703\u6703\u8b70\u7d00\u9304\u3002<\/p>\n\n\n\n

               5. \u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u540c\u610f\u5176\u7533\u8acb\u9644\u8a2d\u5c45\u5bb6\u5f0f\u9577\u7167\u6a5f\u69cb\u4e4b\u6838\u51c6\u51fd\u5f71\u672c\u3002<\/p>\n\n\n\n

    \u7b2c\u4e8c\u968e\u6bb5 : \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6<\/strong> (\u82e5\u70ba\u6cd5\u4eba – \u516c\u53f8\u7d44\u7e54\uff0c\u5247\u9808\u5b8c\u6210\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\uff0c\u82e5\u70ba\u500b\u4eba\uff0c\u5247\u7565\u904e\u6b64\u968e\u6bb5)<\/p>\n\n\n\n

  1. \u6709\u9650\u516c\u53f8\uff1a<\/li><\/ol>\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

    1. \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a
         ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8
         ( 2 ) \u7ae0\u7a0b\u5f71\u672c
         ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/li><\/ol>\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\u672c<\/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 : <\/strong><\/p>\n\n\n\n

             \u7121\u9650\u5236<\/p>\n\n\n\n

      \u56db\u3001\u53ef\u5426\u4ee5\u500b\u4eba\u3001\u5546\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/p>\n\n\n\n

            \u53ef\u4ee5\u4ee5\u500b\u4eba\u540d\u7fa9\u6216\u5546\u865f\u65b9\u5f0f\u6210\u7acb\u3002<\/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><\/p>\n\n\n\n

      110\u5e74\u5ea6\u6a19\u6e96\u4ee3\u865f<\/td>\u5c0f\u696d\u5225<\/td>\u64f4\u5927\u66f8\u5be9\u7d14\u76ca\u7387<\/td>\u6240\u5f97\u984d
      \u6a19\u6e96<\/td>      		\u540c\u696d\u5229\u6f64\u6a19\u6e96<\/td><\/tr>
      <\/td><\/td><\/td><\/td>\u6bdb\u5229\u7387<\/td>\u8cbb\u7528\u7387<\/td>\u6de8\u5229\u7387<\/td><\/tr>
      <\/td>\u91ab\u7642\u4fdd\u5065\u53ca\u793e\u6703\u5de5\u4f5c\u670d\u52d9\u696d<\/td><\/td><\/td><\/td><\/td><\/td><\/tr>
      8809–00<\/td>\u672a\u5206\u985e\u5176\u4ed6\u793e\u6703\u5de5\u4f5c\u670d\u52d9<\/td>–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td><\/tr>
      8703-00<\/td>\u5176\u4ed6\u5c45\u4f4f\u578b
      \u7167\u9867\u670d\u52d9<\/td>      		–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td>      		–
      (\u8a3b)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      \u8a3b : \u64f4\u5927\u66f8\u5be9\u7d14\u76ca\u7387\u3001\u6240\u5f97\u984d\u6a19\u6e96\u53ca\u540c\u696d\u5229\u6f64\u6a19\u6e96\u7b49\u6b04\u540c\u6642\u6253\u300c-\u300d\u6642\uff0c\u8868\u793a\u672a\u8a02\u5b9a\u3002<\/p>\n\n\n\n

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

      \u4e00\u3001\u9577\u7167\u6a5f\u69cb\u5982\u4f55\u5831\u7a05\u514d\u7169\u60f1!<\/strong><\/p>\n\n\n\n

           \u8ca1\u653f\u90e8\u9ad8\u96c4\u570b\u7a05\u5c40\u5de6\u71df\u7a3d\u5fb5\u6240\u8868\u793a\uff1a\u9996\u5148\u9808\u77ad\u89e3\u5230\u6cd5\u4eba\u578b\u614b\u7684\u9577\u7167\u6a5f\u69cb\u90fd\u5fc5\u9808\u4f9d\u300c\u9577\u671f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u6cd5\u4eba\u689d\u4f8b\u300d\u7684\u898f\u5b9a\u8fa6\u7406\u8a2d\u7acb\uff0c\u4f9d\u8a72\u689d\u4f8b\u898f\u5b9a\u53ef\u5206\u70ba\u300c\u9577\u7167\u6a5f\u69cb\u8ca1\u5718\u6cd5\u4eba\u300d\u53ca\u300c\u9577\u7167\u6a5f\u69cb\u793e\u5718\u6cd5\u4eba\u300d\u5169\u7a2e\uff0c\u5c6c\u65bc\u793e\u5718\u6cd5\u4eba\u614b\u6a23\u7684\uff0c\u53c8\u518d\u5340\u5206\u70ba\u300c\u4ee5\u516c\u76ca\u70ba\u76ee\u7684\u6210\u7acb\u300d\u6216\u300c\u975e\u4ee5\u516c\u76ca\u70ba\u76ee\u7684\u6210\u7acb\u300d\u5169\u7a2e\uff0c\u9577\u7167\u6a5f\u69cb\u8981\u5148\u77ad\u89e3\u6a5f\u69cb\u4e4b\u614b\u6a23\uff0c\u518d\u4f9d\u4e0b\u8ff0\u6240\u5f97\u7a05\u6cd5\u7684\u898f\u5b9a\u7533\u5831\u7d0d\u7a05\u3002<\/p>\n\n\n\n

          \u7121\u8ad6\u662f\u4f55\u7a2e\u578b\u614b\u7684\u9577\u7167\u6a5f\u69cb\uff0c\u90fd\u8981\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c71\u689d\u898f\u5b9a\u8fa6\u7406\u7533\u5831\uff0c\u4e0d\u540c\u7684\u662f\u300c\u9577\u7167\u6a5f\u69cb\u8ca1\u5718\u6cd5\u4eba\u300d\u53ca\u300c\u4ee5\u516c\u76ca\u70ba\u76ee\u7684\u4e4b\u9577\u7167\u6a5f\u69cb\u793e\u5718\u6cd5\u4eba\u300d\u662f\u586b\u5beb\u300c\u516c\u76ca\u6148\u5584\u6a5f\u95dc\u6216\u5718\u9ad4\u53ca\u5176\u4f5c\u696d\u7d44\u7e54\u7d50\u7b97\u7533\u5831\u66f8\u300d\u8fa6\u7406\u7533\u5831\uff0c\u5982\u7b26\u5408\u6559\u80b2\u6587\u5316\u516c\u76ca\u6148\u5584\u6a5f\u95dc\u6216\u5718\u9ad4\u514d\u7d0d\u6240\u5f97\u7a05\u9069\u7528\u6a19\u6e96\u4e4b\u898f\u5b9a\uff0c\u5176\u672c\u8eab\u4e4b\u6240\u5f97\u53ca\u5176\u9644\u5c6c\u4f5c\u696d\u7d44\u7e54\u4e4b\u6240\u5f97\uff0c\u9664\u92b7\u552e\u8ca8\u7269\u6216\u52de\u52d9\u4e4b\u6240\u5f97\u5916\uff0c\u514d\u7d0d\u6240\u5f97\u7a05\uff1b\u81f3\u65bc\u300c\u975e\u4ee5\u516c\u76ca\u70ba\u76ee\u7684\u4e4b\u9577\u7167\u6a5f\u69cb\u793e\u5718\u6cd5\u4eba\u300d\u5247\u662f\u586b\u5beb\u300c\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u66f8\u300d\u8fa6\u7406\u7533\u5831\uff0c\u6709\u6240\u5f97\u5c31\u5fc5\u9700\u7e73\u7d0d\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n

          \u6709\u4e9b\u6cd5\u4eba\u578b\u614b\u9577\u7167\u6a5f\u69cb\u662f\u4ee5\u300c\u9644\u8a2d\u300d\u7684\u65b9\u5f0f\u8a2d\u7acb\uff0c\u82e5\u662f\u6a5f\u95dc\u5718\u9ad4\u9644\u8a2d\u7684\u9577\u7167\u6a5f\u69cb\uff0c\u7533\u5831\u7d0d\u7a05\u65b9\u5f0f\u548c\u524d\u6bb5\u7684\u6558\u8ff0\u76f8\u540c\uff0c\u81f3\u65bc\u71df\u5229\u4e8b\u696d\u9644\u8a2d\u7684\u9577\u7167\u6a5f\u69cb\uff0c\u8981\u548c\u7e3d\u6a5f\u69cb\u5408\u4f75\u8a08\u7b97\u76c8\u9918\uff0c\u7533\u5831\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\uff1b\u81f3\u65bc\u500b\u4eba\u8a2d\u7acb\u7684\u5c45\u5bb6\u5f0f\u670d\u52d9\u985e\u6216\u793e\u5340\u5f0f\u670d\u52d9\u985e\u9577\u671f\u7167\u9867\u670d\u52d9\u6a5f\u69cb\u5247\u8981\u8fa6\u7406\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u3002                        \u8ca1\u653f\u90e8\u9ad8\u96c4\u570b\u7a05\u5c40   \u767c\u5e03\u65e5\u671f\uff1a2021-04-16<\/p>\n\n\n\n

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

      \u4e00\u3001\u81fa\u5317\u5e02\u653f\u5e9c\u5e02\u6c11\u670d\u52d9\u5927\u5e73\u81fa<\/p>\n\n\n\n

      \u4e8c\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u516c\u53f8\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n

      \u4e09\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

      \u56db\u3001\u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u5546\u5de5\u767b\u8a18\u516c\u793a\u8cc7\u6599\u67e5\u8a62\u670d\u52d9<\/p>\n\n\n\n

      \u4e94\u3001\u4e2d\u83ef\u6c11\u570b\u8ca1\u653f\u90e8\u570b\u7a05\u5c40<\/p>\n\n\n\n

      \u516d\u3001\u81fa\u5317\u5e02\u653f\u5e9c\u885b\u751f\u5c40<\/p>\n","protected":false},"excerpt":{"rendered":"

      \u200b \u58f9\u3001\u7c21\u4ecb     \u6839\u64da\u570b\u767c\u6703\u300c\u4eba\u53e3\u63a8\u4f30\u300d\u8cc7\u6599\u986f\u793a\uff0c\u53f0\u7063\u5c07 … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1583","post","type-post","status-publish","format-standard","hentry","category-12"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1583","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=1583"}],"version-history":[{"count":4,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1583\/revisions"}],"predecessor-version":[{"id":1593,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1583\/revisions\/1593"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1583"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}