{"id":1591,"date":"2022-11-15T10:22:47","date_gmt":"2022-11-15T02:22:47","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1591"},"modified":"2023-06-06T11:32:56","modified_gmt":"2023-06-06T03:32:56","slug":"%e8%8f%b8%e3%80%81%e9%85%92%e8%a3%bd%e9%80%a0%e6%a5%ad-%e8%8f%b8%e3%80%81%e9%85%92%e9%a1%9e%e8%bc%b8%e5%85%a5%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","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=1591","title":{"rendered":"\u83f8\u3001\u9152\u88fd\u9020\u696d \/ \u83f8\u3001\u9152\u985e\u8f38\u5165\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

\u70ba\u4e86\u8207\u570b\u969b\u8cbf\u6613\u63a5\u8ecc\uff0c\u6211\u570b\u7acb\u6cd5\u9662\u57281999\u5e74\u4e09\u8b80\u901a\u904e\u300a\u83f8\u9152\u7ba1\u7406\u6cd5\u300b\uff0c\u5c07\u539f\u5148\u7531\u570b\u5bb6\u7d93\u71df\u7684\u83f8\u9152\u5c08\u8ce3\u5236\u5ea6\uff0c\u8f49\u578b\u70ba\u73fe\u5728\u7684\u6c11\u71df\u5316\u3002\u539f\u5148\u5927\u5bb6\u6240\u77e5\u7684\u516c\u8ce3\u5c40\uff0c\u5f8c\u4f86\u4e5f\u6539\u5236\u70ba\u73fe\u5728\u7684\u53f0\u7063\u83f8\u9152\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3002\u73fe\u5728\u9678\u9678\u7e8c\u7e8c\u6108\u4f86\u6108\u591a\u9109\u93ae\u5e02\u958b\u59cb\u7522\u88fd\u5177\u6709\u5730\u65b9\u7279\u8272\u7684\u9152\u54c1\uff0c\u4e5f\u6108\u4f86\u6108\u591a\u8cbf\u6613\u5546\u5f9e\u4e8b\u83f8\u9152\u7684\u9032\u53e3\uff0c\u83f8\u9152\u7684\u7a2e\u985e\u958b\u59cb\u591a\u6a23\u5316\u3002\u7531\u65bc\u83f8\u9152\u662f\u6bd4\u8f03\u7279\u6b8a\u7684\u884c\u696d\uff0c\u4ecd\u7136\u6709\u8a31\u591a\u7684\u6cd5\u898f\u9650\u5236\uff0c\u4e5f\u9700\u8981\u7559\u610f\u7279\u6b8a\u7684\u7a05\u76ee\u3002<\/p>\n\n\n\n

\u4e00\u822c\u5e38\u898b\u7684\u83f8\u9152\u696d\u8005\uff0c\u5206\u70ba\u4e0b\u5217\u4e09\u7a2e\uff1a<\/p>\n\n\n\n

\u4e00\u3001\u83f8\u9152\u88fd\u9020\u696d\u8005\uff1a\u6307\u7d93\u71df\u83f8\u9152\u7522\u88fd\u4e4b\u696d\u8005\uff08\u5305\u542b\u5206\u88dd\uff09\u3002->\u7279\u8a31\u884c\u696d<\/p>\n\n\n\n

\u4e8c\u3001\u83f8\u9152\u9032\u53e3\u696d\u8005\uff1a\u6307\u7d93\u71df\u83f8\u9152\u9032\u53e3\u4e4b\u696d\u8005\u3002->\u7279\u8a31\u884c\u696d<\/p>\n\n\n\n

\u4e09\u3001\u83f8\u9152\u8ca9\u8ce3\u696d\u8005\uff1a\u6307\u7d93\u71df\u83f8\u9152\u6279\u767c\u6216\u96f6\u552e\u4e4b\u696d\u8005\u3002->\u6bd4\u7167\u4e00\u822c\u516c\u53f8\u8fa6\u59a5\u71df\u5229\u4e8b\u696d\u767b\u8a18\u8207\u7a05\u7c4d\u767b\u8a18\u5373\u53ef\uff0c\u8ca9\u552e\u83f8\u9152\u6642\uff0c\u6709\u9700\u8981\u6ce8\u610f\u7684\u4e8b\u60c5\uff0c\u4f8b\u5982\uff1a\u4e0d\u5f97\u4ee5\u81ea\u52d5\u8ca9\u8ce3\u6a5f\u3001\u90f5\u8cfc\u3001\u96fb\u5b50\u8cfc\u7269\u6216\u5176\u4ed6\u7121\u6cd5\u8fa8\u8b58\u8cfc\u8cb7\u8005\u6216\u53d7\u8b93\u8005\u5e74\u9f61\u7b49\u65b9\u5f0f\u8ca9\u552e\u83f8\u9152\uff0c\u5ee3\u544a\u6216\u4fc3\u92b7\u61c9\u660e\u986f\u6a19\u793a\u300c\u7981\u6b62\u9152\u99d5\u300d\uff0c\u4e26\u61c9\u6a19\u793a\u300c\u98f2\u9152\u904e\u91cf\uff0c\u6709\u5bb3\u5065\u5eb7\u300d\u6216\u5176\u4ed6\u8b66\u8a9e\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\u516c\u53f8\u767b\u8a18\u6d41\u7a0b<\/strong><\/p>\n\n\n\n

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

         C112011 \u88fd\u83f8\u696d <\/p>\n\n\n\n

         C113011 \u88fd\u9152\u696d <\/p>\n\n\n\n

         C801081 \u98df\u7528\u9152\u7cbe\u88fd\u9020\u696d<\/p>\n\n\n\n

         C801091 \u975e\u98df\u7528\u9152\u7cbe\u88fd\u9020\u696d<\/p>\n\n\n\n

         F401161 \u83f8\u985e\u8f38\u5165\u696d<\/p>\n\n\n\n

         F401171 \u9152\u985e\u8f38\u5165\u696d<\/p>\n\n\n\n

   (\u4e8c) \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6\uff1a<\/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\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

\u4e8c\u3001 \u767b\u8a18\u524d\u61c9\u7d93\u7279\u8a31\u4e4b\u8a31\u53ef\u6d41\u7a0b\u4ecb\u7d39<\/strong><\/p>\n\n\n\n

(\u4e00) \u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

\u8ca1\u653f\u90e8\u570b\u5eab\u7f72<\/p>\n\n\n\n

(\u4e8c) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a<\/p>\n\n\n\n

\u8ca1\u653f\u90e8\u570b\u5eab\u7f72<\/p>\n\n\n\n

(\u4e09) \u516c\u53f8\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

\u88fd\u83f8\u696d<\/strong>\u3001<\/strong>\u98df\u7528\u9152\u7cbe\u88fd\u9020\u696d\u4ee5\u53ca\u975e\u98df\u7528\u9152\u7cbe\u88fd\u9020\u696d\u9650\u4ee5\u300c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u300d\u578b\u614b\u7d93\u71df<\/strong><\/p>\n\n\n\n

(\u56db) \u5546\u696d\u767b\u8a18\u524d\u61c9\u5148\u7d93\u8a31\u53ef\u4e4b\u767b\u8a18\u9805\u76ee\uff1a<\/p>\n\n\n\n

\u9664\u4e86\u9152\u7cbe\u6210\u5206\u8d85\u904e90%\u7684\u672a\u8b8a\u6027\u9152\u7cbe\u61c9\u70ba\u300c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u300d\u5916\uff0c\u5176\u9918\u9152\u985e\u7684\u88fd\u9020\u61c9\u70ba\u300c\u516c\u53f8\u3001\u5408\u5925\u3001\u7368\u8cc7\u4e8b\u696d\u6216\u5176\u4ed6\u4f9d\u6cd5\u8a2d\u7acb\u4e4b\u8fb2\u696d\u7d44\u7e54\u300d<\/strong><\/p>\n\n\n\n

    (\u4e94) \u6cd5\u898f\u4f9d\u64da\uff1a<\/p>\n\n\n\n

         1. \u88fd\u83f8\u3001\u9152\u696d \/ \u98df\u7528\u3001\u975e\u98df\u7528\u9152\u7cbe\u696d<\/p>\n\n\n\n

\u83f8\u9152\u7ba1\u7406\u6cd5\u7b2c10\u689d\u7b2c\u4e00\u9805\u53ca\u7b2c\u4e8c\u9805<\/a><\/p>\n\n\n\n

\u83f8\u9152\u7ba1\u7406\u6cd5\u7b2c14\u689d\u7b2c\u4e00\u9805<\/a><\/p>\n\n\n\n

2. \u83f8\u3001\u9152\u8f38\u5165\u696d<\/p>\n\n\n\n

  \u83f8\u9152\u7ba1\u7406\u6cd5\u7b2c16\u689d\u7b2c\u4e8c\u9805\u53ca\u7b2c\u4e09\u9805<\/a><\/p>\n\n\n\n

         \u83f8\u9152\u7ba1\u7406\u6cd5\u7b2c19\u689d\u7b2c\u4e00\u9805<\/a><\/p>\n\n\n\n

\u4e09\u3001\u8a2d\u7acb\u6d41\u7a0b\u61c9\u5099\u6587\u4ef6 :<\/strong><\/p>\n\n\n\n

\u83f8\u9152\u300e\u88fd\u9020\u300f\u696d :<\/u><\/strong><\/p>\n\n\n\n

  (<\/strong>\u4e00) \u7b2c\u4e00\u968e\u6bb5 : \u8a2d\u7acb\u8a31\u53ef\u7533\u8acb<\/strong> (\u53d6\u5f97\u8a2d\u7acb\u8a31\u53ef\u4e4b\u65e5\u8d77\u7b97\u4e8c\u5e74\u5167\uff0c\u6aa2\u9644\u5de5\u5ee0\u767b\u8a18\u7b49\u8b49\u660e\u6587\u4ef6\uff0c\u518d\u5411\u8ca1\u653f\u90e8\u570b\u5eab\u7f72\u300c\u7533\u8acb\u6838\u767c\u8a31\u53ef\u57f7\u7167\u300d\uff0c\u65bc\u9818\u5f97\u8a31\u53ef\u57f7\u7167\u5f8c\uff0c\u59cb\u5f97\u7522\u88fd\u53ca\u71df\u696d\u3002)<\/p>\n\n\n\n

      1. \u83f8\u9152\u88fd\u9020\u696d\u8a31\u53ef\u8a2d\u7acb\u7533\u8acb\u66f8<\/p>\n\n\n\n

      2. \u8ca0\u8cac\u4eba\u8eab\u4efd\u8b49\u660e\u6587\u4ef6\u5f71\u672c\u53ca\u8072\u660e\u66f8<\/p>\n\n\n\n

      3. \u751f\u7522\u53ca\u71df\u904b\u8a08\u756b\u8868<\/p>\n\n\n\n

      4. \u7b26\u5408\u74b0\u4fdd\u6216\u975e\u74b0\u4fdd\u5217\u7ba1\u4e4b\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

      5. \u5be9\u67e5\u8cbb : \u80a1\u4efd\u6709\u9650\u516c\u53f8\u70ba5000\u5143 \/ \u975e\u80a1\u4efd\u6709\u9650\u516c\u53f8\u70ba3000\u5143\uff0c\u7e73\u8cbb\u6536\u64da\u660e\u7d30\u5b58\u67e5\u806f\u5f71\u672c\uff08\u65bc\u4e2d\u592e\u9280\u884c\u570b\u5eab\u5c40\u6216\u570b\u5eab\u7d93\u8fa6\u884c\u7e73\u8cbb\u8005\uff0c\u8acb\u7e73\u56de\u6b63\u672c)<\/p>\n\n\n\n

  (<\/strong>\u4e8c) <\/strong>\u7b2c\u4e8c\u968e\u6bb5 : <\/strong>\u7533\u8acb\u6838\u767c\u88fd\u9020\u8a31\u53ef\u57f7\u7167<\/strong><\/p>\n\n\n\n

     1. \u88fd\u9020\u696d\u8a31\u53ef\u8a2d\u7acb\u7533\u8acb\u66f8 ( \u7c4c\u8a2d\u4e2d\u516c\u53f8\u7533\u8acb\u83f8\u9152\u9032\u53e3\u696d\u8005\u4e4b\u8a2d\u7acb\uff0c\u61c9\u5148\u5b8c\u6210\u516c\u53f8\u540d\u7a31\u53ca\u6240\u71df\u4e8b\u696d\u9810\u67e5\u767b\u8a18\u3002)<\/p>\n\n\n\n

     2. \u5de5\u5ee0\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c\uff08\u9700\u8f09\u660e\u751f\u7522\u4e4b\u7522\u54c1\u7a2e\u985e\uff09\u3002\u514d\u8fa6\u5de5\u5ee0\u767b\u8a18\u8005\uff0c\u5f97\u4ee5\u4e0b\u5217\u6587\u4ef6\u4ee3\u4e4b\uff1a<\/p>\n\n\n\n

          (1) \u4f9b\u52a0\u5de5\u91c0\u9152\u4f7f\u7528\u4e4b\u8fb2\u696d\u7528\u5730\u4f5c\u8fb2\u696d\u8a2d\u65bd\u5bb9\u8a31\u4f7f\u7528\u540c\u610f\u6587\u4ef6<\/p>\n\n\n\n

          (2) \u9152\u7522\u88fd\u5834\u6240\u4e4b\u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167<\/p>\n\n\n\n

          (3) \u885b\u751f\u4e3b\u7ba1\u6a5f\u95dc\u5be9\u67e5\u7b26\u5408\u83f8\u9152\u7ba1\u7406\u6cd5\u7b2c27\u689d\u7b2c1\u9805\u6240\u5b9a\u826f\u597d\u885b\u751f\u6a19\u6e96\u4e4b\u8b49\u660e\u6587\u4ef6\uff08\u9700\u8f09\u660e\u751f\u7522\u4e4b\u7522\u54c1\u7a2e\u985e\uff09\u3002<\/p>\n\n\n\n

          (4) \u9152\u7522\u88fd\u5834\u6240\u4e4b\u571f\u5730\u53ca\u5efa\u7269\u767b\u8a18\u7c3f\u8b04\u672c\u6216\u5176\u4ed6\u8db3\u8cc7\u8b49\u660e\u5408\u6cd5\u6b0a\u6e90\u4e4b\u6587\u4ef6\uff1b\u8a72\u5834\u6240\u571f\u5730\u53ca\u5efa\u7269\u975e\u5c6c\u81ea\u6709\u8005\uff0c\u61c9\u6aa2\u9644\u79df\u8cc3\u5408\u7d04\u66f8\u6216\u4f7f\u7528\u540c\u610f\u66f8<\/p>\n\n\n\n

      3. \u7b26\u5408\u74b0\u4fdd\u6216\u975e\u74b0\u4fdd\u5217\u7ba1\u4e4b\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n\n\n\n

      4. \u7d93\u5de5\u5ee0\u6240\u5728\u5730\u6d88\u9632\u4e3b\u7ba1\u6a5f\u95dc\u6aa2\u67e5\u5408\u683c\u4e4b\u6587\u4ef6\uff08\u7533\u8acb\u7522\u88fd\u9152\u7cbe\u985e\u8005\u9700\u6aa2\u9644\uff09<\/p>\n\n\n\n

      5. \u8072\u660e\u66f8\u3002<\/p>\n\n\n\n

      6. \u8cbb\u7528 : \u7e73\u8cbb\u6536\u64da\u660e\u7d30\u5b58\u67e5\u806f\u5f71\u672c\uff08\u65bc\u4e2d\u592e\u9280\u884c\u570b\u5eab\u5c40\u6216\u570b\u5eab\u7d93\u8fa6\u884c\u7e73\u8cbb\u8005\uff0c\u8acb\u7e73\u56de\u6b63\u672c)<\/p>\n\n\n\n

         (1) \u8b49\u7167\u8cbb : \u65b0\u53f0\u5e632,000\u5143<\/p>\n\n\n\n

         (2) \u8a31\u53ef\u5e74\u8cbb :<\/p>\n\n\n\n

             A. \u83f8\u88fd\u9020\u696d\u8005\uff1a\u6309\u5be6\u6536\u8cc7\u672c\u984d\u5343\u5206\u4e4b\u4e00\u8a08\u6536\uff0c\u4f46\u4e0d\u5f97\u4f4e\u65bc 10 \u842c\u5143\u6216\u9ad8\u65bc100 \u842c\u5143<\/p>\n\n\n\n

             B. \u9152\u88fd\u9020\u696d\u8005\uff1a\u80a1\u4efd\u6709\u9650\u516c\u53f8\u6309\u5be6\u6536\u8cc7\u672c\u984d\u842c\u5206\u4e4b\u4e94\u8a08\u6536\uff0c\u4f46\u4e0d\u5f97\u4f4e\u65bc 2 \u842c\u5143\u6216\u9ad8\u65bc 50 \u842c\u5143\uff1b\u975e\u80a1\u4efd\u6709\u9650\u516c\u53f8 2 \u842c\u5143\u3002<\/p>\n\n\n\n

       \u203b<\/strong>\u7b2c 1 \u5e74\u7e73\u7d0d\u8a31\u53ef\u5e74\u8cbb\u6642\uff0c\u61c9\u6309\u71df\u696d\u4e4b\u5be6\u969b\u6708\u6578\u6bd4\u7387\u7e73\u7d0d\u3002<\/strong><\/p>\n\n\n\n

   (<\/strong>\u4e09) <\/strong>\u83f8\u9152\u7a05\u300c\u5ee0\u5546\u767b\u8a18\u300d\u53ca\u300c\u7522\u54c1\u767b\u8a18\u300d<\/strong><\/p>\n\n\n\n

   1\u3001\u5ee0\u5546\u8a2d\u7acb\u767b\u8a18\uff1a<\/strong><\/p>\n\n\n\n

         (1) \u83f8\u9152\u7a05\u5ee0\u5546\u8a2d\u7acb(\u8b8a\u66f4)\u767b\u8a18\u7533\u8acb\u66f82\u4efd<\/p>\n\n\n\n

         (2) \u83f8\u9152\u7a05\u5ee0\u5546\u8a2d\u7acb(\u8b8a\u66f4)\u767b\u8a18\u88682\u4efd<\/p>\n\n\n\n

         (3) \u5ee0\u5546\u8b49\u4ef6\u88682\u4efd<\/p>\n\n\n\n

         (4) \u5ee0\u623f\u5009\u68e7\u7c21\u660e\u5e73\u9762\u57162\u4efd\uff0c\u8acb\u4f7f\u7528\u9ecf\u8cbc<\/p>\n\n\n\n

         (5) \u83f8\u9152\u88fd\u9020\u696d\u8a31\u53ef\u57f7\u7167\u7372\u6838\u51c6\u8a2d\u7acb\u8a31\u53ef\u516c\u6587\u5f71\u672c2\u4efd<\/p>\n\n\n\n

         (6) \u5de5\u5ee0\u767b\u8a18\u8b49\uff08\u6216\u6838\u51c6\u8a2d\u5ee0\u516c\u6587\uff09\u5f71\u672c2\u4efd\u3002\u4e0a\u958b\u9644\u4ef6\u53ef\u5229\u7528\u5ee0\u5546\u8b49\u4ef6\u8868\u9ecf\u8cbc<\/p>\n\n\n\n

   2\u3001\u7522\u54c1\u767b\u8a18\uff1a<\/strong><\/p>\n\n\n\n

(1) \u83f8\u9152\u7a05\u7522\u54c1\u767b\u8a18\u7533\u8acb\u8868\u4e00\u5f0f\u4e8c\u4efd\u3002<\/p>\n\n\n\n

(2) \u6a23\u54c1\u56db\u540b\u7167\u7247\u3001\u6a19\u793a\u53ca\u5716\u6a23\u5404\u4e8c\u5f35\u3008\u6a23\u54c1\u7167\u7247\u7121\u6cd5\u65bc\u7522\u88fd\u524d\u6aa2\u9001\u8005\uff0c\u5f97\u65bc\u9996\u6b21\u7522\u88fd\u5b8c\u6210\u4e8c\u65e5\u5167\u6aa2\u9001\uff1b\u7167\u7247\u4e2d\u7522\u54c1\u6a19\u793a\u4e4b\u5167\u5bb9\u9700\u6e05\u6670\u8db3\u4ee5\u8fa8\u8b58\u3009\u3002<\/p>\n\n\n\n

(3) \u59d4\u8a17\u4ee3\u88fd\u5408\u7d04\u66f8\uff08\u975e\u53d7\u8a17\u4ee3\u88fd\u8005\u514d\u9644\uff09\u53ca\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u6587\u4ef6\u3002<\/p>\n\n\n\n

(4) \u88fd\u9020\u904e\u7a0b\uff08\u5305\u62ec\u91c0\u9020\u3001\u84b8\u993e\u6216\u518d\u88fd\u7b49\u904e\u7a0b\uff09\u6d41\u7a0b\u5716\u53ca\u8aaa\u660e\u8cc7\u6599\u3002<\/p>\n\n\n\n

\u83f8\u9152\u300e\u9032\u53e3\u300f\u696d :<\/u><\/strong><\/p>\n\n\n\n

  (<\/strong>\u4e00) \u7b2c\u4e00\u968e\u6bb5 : \u8a2d\u7acb\u8a31\u53ef\u7533\u8acb<\/strong> (\u53d6\u5f97\u8a2d\u7acb\u8a31\u53ef\u4e4b\u65e5\u8d77\u7b97\u4e8c\u5e74\u5167\uff0c\u6aa2\u9644\u5de5\u5ee0\u767b\u8a18\u7b49\u8b49\u660e\u6587\u4ef6\uff0c\u518d\u5411\u8ca1\u653f\u90e8\u570b\u5eab\u7f72\u300c\u7533\u8acb\u6838\u767c\u8a31\u53ef\u57f7\u7167\u300d\uff0c\u65bc\u9818\u5f97\u8a31\u53ef\u57f7\u7167\u5f8c\uff0c\u59cb\u5f97\u7522\u88fd\u53ca\u71df\u696d\u3002)<\/p>\n\n\n\n

      1. \u9032\u53e3\u696d\u8a31\u53ef\u8a2d\u7acb\u7533\u8acb\u66f8<\/p>\n\n\n\n

      2. \u5be9\u67e5\u8cbb : \u65b0\u53f0\u5e632,000\u5143\uff0c\u7e73\u8cbb\u6536\u64da\u660e\u7d30\u5b58\u67e5\u806f\u5f71\u672c\uff08\u65bc\u4e2d\u592e\u9280\u884c\u570b\u5eab\u5c40\u6216\u570b\u5eab\u7d93\u8fa6\u884c\u7e73\u8cbb\u8005\uff0c\u8acb\u7e73\u56de\u6b63\u672c)<\/p>\n\n\n\n

      3. \u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c\uff08\u52a0\u84cb\u696d\u8005\u540d\u7a31\u7ae0\u53ca\u8ca0\u8cac\u4eba\u7ae0\uff09\u3002<\/p>\n\n\n\n

      4. \u8072\u660e\u66f8\u3002<\/p>\n\n\n\n

      5. \u5982\u7533\u8acb\u672a\u8b8a\u6027\u9152\u7cbe\u8005\uff0c\u61c9\u9644\u898f\u756b\u66f8\u53ca\u5207\u7d50\u66f8\u3002<\/p>\n\n\n\n

  (<\/strong>\u4e8c) <\/strong>\u7b2c\u4e8c\u968e\u6bb5 : <\/strong>\u7533\u8acb\u6838\u767c\u9032\u53e3\u8a31\u53ef\u57f7\u7167<\/strong><\/p>\n\n\n\n

      1. \u9032\u53e3\u696d\u8a31\u53ef\u8a2d\u7acb\u7533\u8acb\u66f8<\/p>\n\n\n\n

      2. \u8072\u660e\u66f8<\/p>\n\n\n\n

      3. \u8cbb\u7528 : \u7e73\u8cbb\u6536\u64da\u660e\u7d30\u5b58\u67e5\u806f\u5f71\u672c\uff08\u65bc\u4e2d\u592e\u9280\u884c\u570b\u5eab\u5c40\u6216\u570b\u5eab\u7d93\u8fa6\u884c\u7e73\u8cbb\u8005\uff0c\u8acb\u7e73\u56de\u6b63\u672c)<\/p>\n\n\n\n

          (1) \u8b49\u7167\u8cbb : \u65b0\u53f0\u5e632,000\u5143<\/p>\n\n\n\n

          (2) \u8a31\u53ef\u5e74\u8cbb : \u65b0\u53f0\u5e636,000\u5143\uff0c\u9996\u5e74\u61c9\u6309\u71df\u696d\u4e4b\u5be6\u969b\u6708\u6578\u6bd4\u7387\u7e73\u7d0d<\/p>\n\n\n\n

\u56db\u3001\u83f8\u9152\u88fd\u9020\u53ca\u8f38\u5165\u696d\u4e4b\u8cc7\u672c\u984d :<\/strong><\/p>\n\n\n\n

    \u7121\u9650\u5236<\/p>\n\n\n\n

\u4e94\u3001\u53ef\u5426\u4ee5\u884c\u865f ( \u7368\u8cc7\u5408\u5925\uff09\u65b9\u5f0f\u8a2d\u7acb\uff1f<\/strong><\/p>\n\n\n\n

   (\u4e00)   \u83f8\u54c1\u7684\u88fd\u9020\u696d\u8005\u4f9d\u7167\u73fe\u884c\u6cd5\u898f\u898f\u5b9a\uff0c\u9700\u8981\u662f\u300c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u300d<\/p>\n\n\n\n

(\u4e8c) \u800c\u9152\u54c1\u7684\u88fd\u9020\u696d\u8005\u898f\u5b9a\u8f03\u70ba\u5bec\u9b06\uff0c\u9664\u4e86\u9152\u7cbe\u6210\u5206\u8d85\u904e90%\u7684\u672a\u8b8a\u6027\u9152\u7cbe\u61c9\u70ba\u300c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u300d\u5916\uff0c\u5176\u9918\u9152\u985e\u7684\u88fd\u9020\u61c9\u70ba\u300c\u516c\u53f8\u3001\u5408\u5925\u3001\u7368\u8cc7\u4e8b\u696d\u6216\u5176\u4ed6\u4f9d\u6cd5\u8a2d\u7acb\u4e4b\u8fb2\u696d\u7d44\u7e54\u300d<\/p>\n\n\n\n

(\u4e09) \u83f8\u3001\u9152\u8f38\u5165\u696d\u9650\u4ee5\u300c\u516c\u53f8\u300d\u578b\u614b\u7d93\u71df<\/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<\/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>
1000- -00<\/td>\u83f8\u8349\u88fd\u9020<\/td>–<\/td>–<\/td>–<\/td>–<\/td>–<\/td><\/tr>
0911–00<\/td>\u5564\u9152\u88fd\u9020<\/td>–<\/td>–<\/td>–<\/td>–<\/td>–<\/td><\/tr>
0919- -00<\/td>\u5176\u4ed6\u9152\u7cbe\u98f2\u6599\u88fd\u9020<\/td>6<\/td>9<\/td>64<\/td>53<\/td>11<\/td><\/tr>
4751- -12<\/td>\u570b\u7522\u83f8\u9152\u6279\u767c<\/td>2<\/td>3<\/td>15<\/td>12<\/td>3<\/td><\/tr>
4546-12<\/td>\u9032\u53e3\u83f8\u9152\u6279\u767c<\/td>2<\/td>3<\/td>16<\/td>13<\/td>3<\/td><\/tr>
4729- -13<\/td>\u83f8\u9152\u96f6\u552e<\/td>2<\/td>3<\/td>8<\/td>5<\/td>3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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

 \u4e00\u3001\u570b\u7a05\u5c40\u81ea111\u5e744\u67081\u65e5\u8d77\u57f7\u884c\u83f8\u9152\u7a05\u9078\u6848\u67e5\u6838<\/strong><\/p>\n\n\n\n

     \u8ca1\u653f\u90e8\u4e2d\u5340\u570b\u7a05\u5c40\u8868\u793a,\u70ba\u57f7\u884c\u8ca1\u653f\u90e8111\u5e74\u5ea6\u7dad\u8b77\u79df\u7a05\u516c\u5e73\u91cd\u9ede\u5de5\u4f5c\u8a08\u756b,\u81ea111\u5e744\u67081\u65e5\u8d77\u9032\u884c\u83f8\u9152\u7a05\u9078\u6848\u67e5\u6838\u5de5\u4f5c\u3002<\/p>\n\n\n\n

     \u8a72\u5c40\u9032\u4e00\u6b65\u8aaa\u660e,\u83f8\u9152\u7a05\u7522\u88fd\u5ee0\u5546\u8f03\u5bb9\u6613\u767c\u751f\u4e4b\u9055\u7ae0\u614b\u6a23\u5982\u4e0b:(\u4e00)\u53d6\u5f97\u83f8\u9152\u88fd\u9020\u696d\u8a31\u53ef\u57f7\u7167\u5f8c,\u672a\u65bc\u958b\u59cb\u7522\u88fd\u524d\u8fa6\u7406\u83f8\u9152\u7a05\u5ee0\u5546\u767b\u8a18\u53ca\u7522\u54c1\u767b\u8a18(\u4e8c)\u51fa\u5ee0\u6578\u91cf\u8207\u7533\u5831\u5b8c\u7a05\u6578\u91cf\u4e0d\u7b26(\u4e09)\u672a\u8fa6\u83f8\u9152\u7a05\u7522\u54c1\u767b\u8a18\u5373\u64c5\u81ea\u7522\u88fd\u51fa\u5ee0(\u56db)\u4ee5\u9152\u7cbe\u6fc3\u5ea6\u8ab2\u7a05\u4e4b\u9152\u54c1,\u5176\u9152\u7cbe\u6fc3\u5ea6\u8207\u7522\u54c1\u767b\u8a18\u767b\u8f09\u6a19\u793a\u5167\u5bb9\u4e0d\u7b26(\u4e94)\u4ee5\u9152\u54c1\u70ba\u4fc3\u92b7\u8d08\u54c1,\u8d08\u54c1\u90e8\u5206\u672a\u5831\u7e73\u83f8\u9152\u7a05(\u516d)\u505c\u6b62\u51fa\u5ee0\u671f\u9593,\u64c5\u81ea\u7522\u88fd\u61c9\u7a05\u83f8\u9152\u51fa\u5ee0(\u4e03)\u4ee5\u8a66\u98f2\u540d\u7fa9\u51fa\u5ee0\u6216\u5ee0\u5167\u81ea\u7528,\u672a\u5831\u7e73\u83f8\u9152\u7a05\u3002\u8a72\u5c40\u81ea111\u5e744\u67081\u65e5\u8d77\u91dd\u5c0d\u524d\u8ff0\u6613\u65bc\u758f\u6f0f\u4e4b\u9055\u7ae0\u60c5\u5f62\u52a0\u5f37\u67e5\u6838,\u4ee5\u7dad\u8b77\u79df\u7a05\u516c\u5e73\u3002<\/p>\n\n\n\n

     \u8a72\u5c40\u547c\u7c72\u83f8\u9152\u7a05\u7522\u88fd\u5ee0\u5546\u61c9\u5148\u81ea\u884c\u6aa2\u8996\u5e33\u7c3f\u6191\u8b49,\u5018\u6709\u672a\u4f9d\u898f\u5b9a\u8fa6\u7406\u5ee0\u5546\u767b\u8a18\u3001\u7522\u54c1\u767b\u8a18\u53ca\u4ee5\u4f4e\u65bc\u83f8\u9152\u7a05\u50f9\u683c\u92b7\u552e\u83f8\u9152\u7522\u54c1\u7b49\u6d89\u53ca\u9003\u6f0f\u7a05\u6216\u77ed\u6f0f\u5831\u51fa\u5ee0\u6578\u91cf\u7b49\u60c5\u5f62\u8005,\u61c9\u5118\u901f\u5411\u6240\u8f44\u7a3d\u5fb5\u6a5f\u95dc\u8fa6\u7406\u81ea\u52d5\u88dc\u5831\u88dc\u7e73\u4e8b\u5b9c,\u4ffe\u9069\u7528\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c48\u689d\u4e4b1\u514d\u7f70\u898f\u5b9a\u3002                              \u8ca1\u653f\u90e8\u81fa\u5317\u570b\u7a05\u5c40 \u767c\u5e03\u65e5\u671f\uff1a2022-07-08<\/p>\n\n\n\n

\u4e8c\u3001\u81ea\u88fd\u9152\u54c1\u9001\u54e1\u5de5 \u9808\u7e73\u83f8\u9152\u7a05<\/strong><\/p>\n\n\n\n

     \u83f8\u9152\u51fa\u5ee0\u6216\u9032\u53e3\u6642\uff0c\u61c9\u8ab2\u5fb5\u83f8\u9152\u7a05\uff0c\u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c40\u8868\u793a\uff0c\u82e5\u5ee0\u5546\u4ee5\u81ea\u88fd\u9152\u54c1\uff0c\u5728\u5ee0\u5167\u8209\u8fa6\u8a66\u559d\u6d3b\u52d5\uff0c\u6216\u5c07\u81ea\u88fd\u9152\u54c1\u505a\u70ba\u8d08\u54c1\u8d08\u9001\u54e1\u5de5\uff0c\u90fd\u8996\u70ba\u51fa\u5ee0\uff0c\u61c9\u4f9d\u898f\u5b9a\u7e73\u7d0d\u83f8\u9152\u7a05\uff0c\u63d0\u9192\u696d\u8005\u7559\u610f\u3002<\/p>\n\n\n\n

    \u570b\u7a05\u5c40\u8868\u793a\uff0c\u4f9d\u64da\u300a\u83f8\u9152\u7a05\u6cd5\u300b\u7b2c1\u689d\u898f\u5b9a\uff0c\u4e0d\u8ad6\u5728\u570b\u5167\u7522\u88fd\u6216\u81ea\u570b\u5916\u9032\u53e3\u83f8\u9152\uff0c\u90fd\u61c9\u4f9d\u6cd5\u5fb5\u6536\u83f8\u9152\u7a05\uff0c\u800c\u7b26\u5408\u4e00\u5b9a\u60c5\u5f62\uff0c\u96d6\u5be6\u969b\u4e0a\u7522\u88fd\u83f8\u9152\u4ecd\u5728\u5ee0\u5167\uff0c\u4ecd\u61c9\u8ab2\u5fb5\u83f8\u9152\u7a05\u3002\u61c9\u8996\u70ba\u51fa\u5ee0\u7684\u60c5\u5f62\uff0c\u5305\u62ec\u5728\u5ee0\u5167\u4f9b\u6d88\u8cbb\uff0c\u6216\u662f\u5728\u5ee0\u5167\u52a0\u5de5\u6210\u975e\u61c9\u7a05\u7522\u54c1\uff0c\u6216\u56e0\u5f37\u5236\u57f7\u884c\u6216\u5176\u4ed6\u539f\u56e0\u800c\u79fb\u8f49\u7d66\u4ed6\u4eba\uff0c\u4ee5\u53ca\u7522\u88fd\u5ee0\u5546\u7533\u8acb\u8a3b\u92b7\u767b\u8a18\u6642\u7684\u5eab\u5b58\u83f8\u9152\uff0c\u6216\u662f\u672a\u7a05\u79fb\u904b\u5230\u52a0\u5de5\u3001\u5305\u88dd\u5834\u6240\u7b49\uff0c\u975e\u56e0\u4e0d\u53ef\u6297\u707d\u5bb3\u800c\u77ed\u5c11\u8005\uff0c\u90fd\u61c9\u8ab2\u5fb5\u83f8\u9152\u7a05\u3002<\/p>\n\n\n\n

    \u570b\u7a05\u5c40\u8868\u793a\uff0c\u8fd1\u5e74\u4f86\u4ecd\u6709\u67e5\u7372\u570b\u5167\u83f8\u9152\u7a05\u5ee0\u5546\uff0c\u8aa4\u4ee5\u70ba\u8d08\u9001\u81ea\u88fd\u7522\u54c1\u7d66\u54e1\u5de5\uff0c\u53ef\u514d\u5fb5\u83f8\u9152\u7a05\uff0c\u800c\u906d\u88dc\u7a05\u8655\u7f70\u3002\u570b\u7a05\u5c40\u63d0\u9192\uff0c\u7522\u88fd\u5ee0\u5546\u61c9\u81ea\u6211\u6aa2\u8996\u662f\u5426\u6709\u9055\u53cd\u83f8\u9152\u7a05\u76f8\u95dc\u6cd5\u4ee4\u898f\u5b9a\uff0c\u82e5\u672a\u7d93\u7a3d\u5fb5\u6a5f\u95dc\u8abf\u67e5\u6216\u7d93\u4eba\u6aa2\u8209\u524d\uff0c\u53ef\u81ea\u884c\u52a0\u8a08\u5229\u606f\u53ca\u88dc\u7e73\u83f8\u9152\u7a05\uff0c\u4e26\u5411\u6240\u5728\u5730\u570b\u7a05\u5c40\u88dc\u7533\u5831\uff0c\u53ef\u514d\u4e88\u8655\u7f70\u3002                       \u8ca1\u653f\u90e8\u5317\u5340\u570b\u7a05\u5c402022-05-10<\/p>\n\n\n\n

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

\u4e00\u3001\u4e2d\u83ef\u6c11\u570b\u8ca1\u653f\u90e8\u570b\u7a05\u5c40<\/p>\n\n\n\n

\u4e8c\u3001\u8ca1\u653f\u90e8\u570b\u5eab\u7f72<\/p>\n\n\n\n

\u4e09\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u516c\u53f8\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n

\u56db\u3001\u81fa\u5317\u5e02\u5546\u696d\u8655\u5546\u696d\u767b\u8a18\u4e3b\u984c\u7db2<\/p>\n\n\n\n

\u4e94\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

\u516d\u3001\u7d93\u6fdf\u90e8\u5546\u696d\u53f8\u5546\u5de5\u767b\u8a18\u516c\u793a\u8cc7\u6599\u67e5\u8a62\u670d\u52d9<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u200b \u58f9\u3001\u7c21\u4ecb \u70ba\u4e86\u8207\u570b\u969b\u8cbf\u6613\u63a5\u8ecc\uff0c\u6211\u570b\u7acb\u6cd5 … \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-1591","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\/1591","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=1591"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1591\/revisions"}],"predecessor-version":[{"id":1592,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1591\/revisions\/1592"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1591"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}