{"id":1599,"date":"2022-11-15T10:41:52","date_gmt":"2022-11-15T02:41:52","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=1599"},"modified":"2023-06-06T11:32:44","modified_gmt":"2023-06-06T03:32:44","slug":"%e8%a7%80%e5%85%89%e6%97%85%e9%a4%a8%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=1599","title":{"rendered":"\u89c0\u5149\u65c5\u9928\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

\u65c5\u9928\u696d\u53c8\u5206\u70ba\u300c\u89c0\u5149\u65c5\u9928\u696d\u300d\u53ca\u300c\u65c5\u9928\u696d\u300d\uff0c\u5f9e\u767c\u5c55\u89c0\u5149\u689d\u4f8b\u7b2c2\u689d\u7b2c7\u6b3e\uff1a\u300c\u89c0\u5149\u65c5\u9928\u696d\uff1a\u6307\u7d93\u71df\u570b\u969b\u89c0\u5149\u65c5\u9928\u6216\u4e00\u822c\u89c0\u5149\u65c5\u9928\uff0c\u5c0d\u65c5\u5ba2\u63d0\u4f9b\u4f4f\u5bbf\u53ca\u76f8\u95dc\u670d\u52d9\u4e4b\u71df\u5229\u4e8b\u696d\u300d\u3001\u7b2c8\u6b3e\uff1a\u300c\u65c5\u9928\u696d\uff1a\u6307\u89c0\u5149\u65c5\u9928\u696d\u4ee5\u5916\uff0c\u5c0d\u65c5\u5ba2\u63d0\u4f9b\u4f4f\u5bbf\u3001\u4f11\u606f\u53ca\u5176\u4ed6\u7d93\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5b9a\u76f8\u95dc\u696d\u52d9\u4e4b\u71df\u5229\u4e8b\u696d\u300d\u898f\u5b9a\u53ef\u77e5\uff0c\u4e8c\u8005\u4e4b\u5340\u5225\u9ede\u5728\u65bc\u89c0\u5149\u65c5\u9928\u53ef\u4ee5\u7d93\u71df\u4f4f\u5bbf\u53ca\u76f8\u95dc\u670d\u52d9\u4e4b\u71df\u5229\u4e8b\u696d\uff0c\u800c\u4e00\u822c\u65c5\u9928\u696d\u9664\u975e\u662f\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6240\u6838\u5b9a\u4e4b\u71df\u5229\u9805\u76ee\uff0c\u5426\u5247\u50c5\u80fd\u7d93\u71df\u4f4f\u5bbf\u53ca\u4f11\u606f\u696d\u52d9\u3002<\/p>\n\n\n\n

\u89c0\u5149\u6cd5\u898f\u4e2d\u5c0d\u89c0\u5149\u65c5\u9928\u4e2d\u7684\u570b\u969b\u89c0\u5149\u65c5\u9928\u8207\u4e00\u822c\u89c0\u5149\u65c5\u9928\u898f\u5b9a\u5927\u81f4\u76f8\u540c\uff0c\u4e0d\u904e\u5c31\u623f\u9593\u5927\u5c0f\u3001\u9910\u5ef3\u7684\u5eda\u623f\u9762\u7a4d\uff0c\u4ee5\u53ca\u96fb\u68af\u4f7f\u7528\u4eba\u6578\u7684\u898f\u5b9a\u7b49\u4e26\u4e0d\u540c\u3002<\/p>\n\n\n\n

\u570b\u969b\u89c0\u5149\u65c5\u9928\u3001\u4e00\u822c\u89c0\u5149\u65c5\u9928\u7684\u4e3b\u7ba1\u6a5f\u95dc\u662f\u4ea4\u901a\u90e8\u89c0\u5149\u5c40\uff0c\u696d\u8005\u9808\u4ee5\u89c0\u5149\u65c5\u9928\u696d\u7ba1\u7406\u898f\u5247\u7533\u8acb\u65b9\u5f0f\uff0c\u63a1\u8a31\u53ef\u5236\u3002\u800c\u89c0\u5149\u65c5\u9928\u696d\u4ee5\u5916\uff0c\u5c0d\u65c5\u5ba2\u63d0\u4f9b\u4f4f\u5bbf\u4f11\u606f\u8005\u5247\u662f\u4e00\u822c\u65c5\u9928\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u662f\u76f4\u8f44\u5e02\u53ca\u7e23\uff08\u5e02\uff09\u89c0\u5149\u4e3b\u7ba1\u6a5f\u95dc\uff0c\u65c5\u9928\u696d\u8005\u662f\u4ee5\u65c5\u9928\u696d\u7ba1\u7406\u898f\u5247\u7533\u8acb\u65b9\u5f0f\uff0c\u63a1\u767b\u8a18\u5236\u3002<\/p>\n\n\n\n

\u4ee5\u4e0a\u6b64\u6587\u50c5\u8aaa\u660e\u89c0\u5149\u65c5\u9928\u696d\uff0c\u65c5\u9928\u696d\u53ca\u6c11\u5bbf\u8a2d\u7acb\u767b\u8a18\u6d41\u7a0b\uff0c\u4e4b\u5f8c\u6703\u6709\u6587\u7ae0\u5206\u4eab\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<\/p>\n\n\n\n

   (\u4e00) \u6240\u71df\u4e8b\u696d\u4ee3\u865f\u67e5\u8a62\uff1a J901011 \u89c0\u5149\u65c5\u9928\u696d<\/p>\n\n\n\n

   (\u4e8c)\u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\uff1a\u4ea4\u901a\u90e8<\/p>\n\n\n\n

   (\u4e09) \u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a\u4ea4\u901a\u90e8\u89c0\u5149\u5c40\u53ca\u76f4\u8f44\u5e02\u653f\u5e9c\u89c0\u5149\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 \u8a2d\u7acb\u6216\u65b0\u589e\u672c\u9805\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n

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

\u89c0\u5149\u65c5\u9928\u696d\u7ba1\u7406\u898f\u5247\u7b2c4\u689d<\/a><\/p>\n\n\n\n

\u89c0\u5149\u65c5\u9928\u696d\u7ba1\u7406\u898f\u5247\u7b2c5\u689d<\/a><\/p>\n\n\n\n

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

\uff08\u4e00\uff09\u7b2c\u4e00\u968e\u6bb5 : \u7c4c\u8a2d\u8a31\u53ef\u7533\u8acb (\u6240\u9700\u6642\u959349\u65e5)<\/strong><\/p>\n\n\n\n

      1. \u7c4c\u8a2d\u7533\u8acb\u66f8<\/strong><\/p>\n\n\n\n

      2. \u767c\u8d77\u4eba\u540d\u518a\u6216\u8463\u76e3\u4e8b\u540d\u518a<\/strong><\/p>\n\n\n\n

      3. \u516c\u53f8\u7ae0\u7a0b   <\/strong><\/p>\n\n\n\n

      4. \u71df\u696d\u8a08\u756b\u66f8<\/strong><\/p>\n\n\n\n

      5. \u8ca1\u52d9\u8a08\u756b\u66f8<\/strong><\/p>\n\n\n\n

      6. \u6700\u8fd1\u4e09\u500b\u6708\u4e4b\u571f\u5730\u767b\u8a18\u8b04\u672c\u53ca\u571f\u5730\u4f7f\u7528\u5206\u5340\u8b49\u660e\uff1b\u5176\u571f\u5730\u975e\u7533\u8acb\u4eba\u6240\u6709\u8005\uff0c\u4e26\u61c9\u9644\u571f\u5730\u6240\u6709\u6b0a\u4eba\u51fa\u5177\u4e4b\u571f\u5730\u4f7f\u7528\u6b0a\u540c\u610f\u66f8\uff1b\u4ee5\u65e2\u6709\u5efa\u7bc9\u7269\u4f9b\u4f5c\u89c0\u5149\u65c5\u9928\u4f7f\u7528\u8005\uff0c\u4e26\u61c9\u5177\u5099\u6700\u8fd1\u4e09\u500b\u6708\u4e4b\u5efa\u7bc9\u7269\u767b\u8a18\u8b04\u672c\uff1b\u5efa\u7bc9\u7269\u975e\u7533\u8acb\u4eba\u6240\u6709\u8005\uff0c\u4e26\u61c9\u9644\u5efa\u7bc9\u7269\u6240\u6709\u6b0a\u4eba\u51fa\u5177\u4e4b\u5efa\u7bc9\u7269\u4f7f\u7528\u6b0a\u540c\u66f8\u3002  <\/strong><\/p>\n\n\n\n

     7. \u5efa\u7bc9\u8a2d\u8a08\u5716\u8aaa<\/strong><\/p>\n\n\n\n

     8. \u8a2d\u5099\u7e3d\u8aaa\u660e\u66f8 <\/strong><\/p>\n\n\n\n

     9. \u8cbb\u7528 :<\/strong><\/p>\n\n\n\n

        (1) \u8208\u8fa6\u4e8b\u696d\u8a08\u756b\u6848\u4ef6\uff0c\u6bcf\u4ef6\u6536\u53d6\u5be9\u67e5\u8cbb\u65b0\u81fa\u5e6312,000\u5143\uff1b\u8b8a\u66f4\u6642 \u6e1b\u534a\u6536\u53d6\u5be9\u67e5\u8cbb<\/strong><\/p>\n\n\n\n

        (2) \u7c4c\u8a2d\u5ba2\u623f100\u9593\u4ee5\u4e0b\u8005\uff0c\u6bcf\u4ef6\u6536\u53d6\u5be9\u67e5\u8cbb\u65b0\u81fa\u5e6312,000\u5143\u3002\u8d85\u904e100\u9593\u6642\uff0c\u6bcf\u589e\u52a0100\u9593\u9700\u589e\u6536\u65b0\u81fa\u5e636,000\u5143\uff0c\u9918\u6578\u672a\u6eff100\u9593\u8005\uff0c\u4ee5100\u9593\u8a08\uff1b\u8b8a\u66f4\u6642\u6e1b\u534a\u6536\u53d6\u5be9\u67e5\u8cbb\u3002<\/strong><\/p>\n\n\n\n

 (\u4e8c) \u7b2c\u4e8c\u968e\u6bb5 : \u6838\u51c6\u7c4c\u5099<\/strong><\/p>\n\n\n\n

       1. \u5411\u7d93\u6fdf\u90e8<\/strong>\u7533\u8fa6\u516c\u53f8\u8a2d\u7acb(\u8b8a\u66f4)\u767b\u8a18<\/strong><\/p>\n\n\n\n

        2. \u516c\u53f8\u8a2d\u7acb\u61c9\u5099\u6587\u4ef6\uff1a<\/strong><\/strong><\/p>\n\n\n\n

              (1)  \u6709\u9650\u516c\u53f8\uff1a<\/strong><\/p>\n\n\n\n

                    A. \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8 <\/p>\n\n\n\n

                    B. \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

                    C. \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

                    D. \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

                    E.  \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

                    F. \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

            G. \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

            H. \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

              I. \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

            J. \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

                   K. \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<\/strong><\/p>\n\n\n\n

                   A. \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

                   B. \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

                   C. \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

            D. \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n

            E. \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n

            F. \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

            G. \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n

            H. \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

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

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

            K. \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

            L. \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

            M. \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) \u7b2c\u4e09\u968e\u6bb5 : \u7533\u8acb\u89c0\u5149\u65c5\u9928\u7ae3\u5de5\u6aa2\u9a57 (\u6240\u9700\u6642\u959345\u65e5)<\/strong><\/p>\n\n\n\n

  <\/strong> <\/strong> 1. \u89c0\u5149\u65c5\u9928\u696d\u71df\u696d\u57f7\u7167\u7533\u8acb<\/p>\n\n\n\n

       2.  \u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u5f71\u672c\u53ca\u7ae3\u5de5\u5716<\/p>\n\n\n\n

       3.\u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

 (\u56db) \u7e73\u7d0d\u57f7\u7167\u8cbb\u53ca\u5c08\u7528\u6a19\u8b58\u8cbb\u7528 : <\/strong><\/p>\n\n\n\n

         1. \u6838\u767c\u89c0\u5149\u65c5\u9928\u696d\u71df\u696d\u57f7\u7167\u8cbb\u65b0\u81fa\u5e63\u4e09\u5343\u5143<\/p>\n\n\n\n

         2. \u6838\u767c\u6216\u88dc\u767c\u570b\u969b\u89c0\u5149\u65c5\u9928\u5c08\u7528\u6a19\u8b58\u8cbb\u65b0\u81fa\u5e63\u4e09\u842c\u4e09\u5343\u5143\uff1b\u6838\u767c\u6216\u88dc
            \u767c\u4e00\u822c\u89c0\u5149\u65c5\u9928\u5c08\u7528\u6a19\u8b58\u8cbb\u65b0\u81fa\u5e63\u4e8c\u842c\u4e00\u5343\u5143\u3002<\/p>\n\n\n\n

 (\u4e94) \u52a0\u5165\u516c\u6703 <\/strong>\n<\/p>\n\n\n\n

\u56db\u3001\u8cc7\u672c\u984d : \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<\/p>\n\n\n\n

       \u5426<\/strong>\uff0c\u9650\u4ee5\u300c\u516c\u53f8\u300d\u578b\u614b\u7d93\u71df<\/strong><\/p>\n\n\n\n

\u516d<\/strong>\u3001\u5099\u8a3b\uff1a<\/p>\n\n\n\n

1. \u89c0\u5149\u65c5\u9928\u4e4b\u4e2d\u3001\u5916\u6587\u540d\u7a31\uff0c\u4e0d\u5f97\u4f7f\u7528\u5176\u4ed6\u89c0\u5149\u65c5\u9928\u5df2\u767b\u8a18\u4e4b\u76f8\u540c\u6216\u985e\u4f3c\u540d\u7a31\u3002\u4f46\u4f9d\u7b2c\u4e09\u5341\u4e00\u689d\u898f\u5b9a\u5831\u5099\u52a0\u5165\u570b\u5167\u3001\u5916\u65c5\u9928\u806f\u71df\u7d44\u7e54\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002\uff08\u89c0\u5149\u65c5\u9928\u696d\u7ba1\u7406\u898f\u5247\u7b2c\u516d\u689d\uff09<\/p>\n\n\n\n

2.  \u6d89\u53ca\u5916\u532f\u696d\u52d9\u8005\uff0c\u61c9\u5148\u7d93\u4e2d\u592e\u9280\u884c\u8a31\u53ef<\/p>\n\n\n\n

3. \u89c0\u5149\u65c5\u9928\u7533\u8acb\u6848\u4ef6\uff0c\u570b\u969b\u89c0\u5149\u65c5\u9928\u53ca\u53f0\u7063\u7701\u4e00\u822c\u89c0\u5149\u65c5\u9928\u7531\u4ea4\u901a\u90e8\u89c0\u5149\u5c40\u53d7\u7406\uff1b\u76f4\u8f44\u5e02\u4e4b\u4e00\u822c\u89c0\u5149\u65c5\u9928\u7531\u76f4\u8f44\u5e02\u89c0\u5149\u4e3b\u7ba1\u6a5f\u95dc\u53d7\u7406\u3002<\/p>\n\n\n\n

4. \u89c0\u5149\u65c5\u9928\u4e4b\u5efa\u7bc9\u53ca\u8a2d\u5099\u6a19\u6e96\u61c9\u7b26\u5408\u300c\u89c0\u5149\u65c5\u9928\u5efa\u7bc9\u53ca\u8a2d\u5099\u6a19\u6e96\u300d\u4e4b\u76f8\u95dc\u898f\u5b9a\u3002<\/p>\n\n\n\n

5. \u71df\u696d\u53ca\u8ca1\u52d9\u8a08\u756b\u5167\u5bb9\u61c9\u5305\u62ec\u9805\u76ee\u8acb\u53c3\u7167\u71df\u696d\u53ca\u8ca1\u52d9\u8a08\u756b\u63d0\u8981\u3002<\/p>\n\n\n\n

6. \u7533\u8acb\u4eba\u61c9\u65bc\u6838\u51c6\u7c4c\u8a2d\u65e5\u8d772\u5e74\u5167\u5411\u7576\u5730\u4e3b\u7ba1\u5efa\u7bc9\u6a5f\u95dc\u7533\u8acb\u7528\u9014\u70ba\u89c0\u5149\u65c5\u9928\u4e4b\u5efa\u9020\u57f7\u7167\u4f9d\u6cd5\u8208\u5efa\uff1b\u5df2\u9818\u6709\u4f7f\u7528\u57f7\u7167\u4e4b\u65e2\u6709\u5efa\u7bc9\u7269\uff0c\u61c9\u65bc\u6838\u51c6\u7c4c\u8a2d\u65e5\u8d772\u5e74\u5167\u5411\u7576\u5730\u4e3b\u7ba1\u5efa\u7bc9\u6a5f\u95dc\u7533\u8acb\u6838\u767c\u7528\u9014\u70ba\u89c0\u5149\u65c5\u9928\u4e4b\u4f7f\u7528\u57f7\u7167\uff0c\u903e\u671f\u5373\u5ee2\u6b62\u5176\u7c4c\u8a2d\u4e4b\u6838\u51c6 \u3002<\/p>\n\n\n\n

7. \u7533\u8acb\u4eba\u61c9\u65bc\u53d6\u5f97\u5efa\u9020\u57f7\u7167\u4e4b\u65e5\u8d7715\u65e5\u5167\u5831\u539f\u53d7\u7406\u6a5f\u95dc\u5099\u67e5\u3002<\/p>\n\n\n\n

8. \u4e0b\u5217\u4eba\u54e1\u4e0d\u5f97\u70ba\u516c\u53f8\u767c\u8d77\u4eba\u3001\u8ca0\u8cac\u4eba\u3001\u8463\u4e8b\u53ca\u76e3\u5bdf\u4eba\uff1a<\/p>\n\n\n\n

    (1) \u6709\u516c\u53f8\u6cd5\u7b2c30\u689d\u5404\u6b3e\u60c5\u4e8b\u4e4b\u4e00\u8005\u3002
    (2) \u66fe\u7d93\u71df\u89c0\u5149\u65c5\u9928\u696d\u53d7\u64a4\u92b7\u57f7\u7167\u8655\u5206\u5c1a\u672a\u903e5\u5e74\u8005\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<\/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>\u77ed\u671f\u4f4f\u5bbf\u696d<\/td><\/td><\/td><\/td><\/td><\/td><\/tr>
5510- -11<\/td>\u89c0\u5149\u65c5\u9928<\/td>7<\/td>15<\/td>72<\/td>55<\/td>17<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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

\u75ab\u60c5\u5f71\u97ff\u505c\u7528\u71df\u696d\u9762\u7a4d \u623f\u5c4b\u7a05\u53ef\u6e1b\u5fb5<\/h3>\n\n\n\n

\u75ab\u60c5\u8b66\u6212\u964d\u7d1a\uff0c\u89c0\u5149\u98ef\u5e97\u53ca\u65c5\u9928\u696d\u8005\u5fa9\u696d\u540c\u6642\uff0c\u9632\u75ab\u63aa\u65bd\u4e0d\u9b06\u61c8\uff0c\u82e5\u696d\u8005\u56e0\u61c9\u75ab\u60c5\u7e2e\u6e1b\u71df\u696d\u898f\u6a21\uff0c\u90e8\u5206\u6a13\u5c64\u4ecd\u7136\u505c\u7528\uff0c\u53ef\u4ee5\u7533\u8acb\u6e1b\u5fb5\u623f\u5c4b\u7a05\uff0c\u964d\u4f4e\u8ca0\u64d4\u3002<\/p>\n\n\n\n

\u81fa\u4e2d\u5e02\u653f\u5e9c\u5730\u65b9\u7a05\u52d9\u5c40\u8868\u793a\uff0c\u98ef\u5e97\u53ca\u65c5\u9928\u696d\u8005\u5982\u53d7\u75ab\u60c5\u5f71\u97ff\u7e2e\u6e1b\u71df\u696d\u898f\u6a21\uff0c\u90e8\u5206\u6a13\u5c64\u4ecd\u7136\u7e7c\u7e8c\u505c\u7528\uff0c\u5982\u7d93\u67e5\u8b49\u5c6c\u5be6\u8005\uff0c\u6a13\u5c64\u505c\u7528\u7684\u671f\u9593\uff0c\u4ee5\u300c\u4e00\u5c64\u6a13\u300d\u70ba\u6838\u51c6\u55ae\u4f4d\uff0c\u6838\u5be6\u6309\u6708\u6539\u6309\u975e\u4f4f\u5bb6\u975e\u71df\u696d\u7528\u7a05\u73872%\u8ab2\u5fb5\u623f\u5c4b\u7a05\uff0c\u4ee5\u6e1b\u8f15\u7a05\u8ca0\u3002\u8a72\u5c40\u63d0\u9192\uff0c\u55e3\u5f8c\u623f\u5c4b\u6062\u5fa9\u4f7f\u7528\u6642\uff0c\u4e5f\u8a18\u5f97\u8981\u572830\u65e5\u5167\u7533\u5831\u4f7f\u7528\u60c5\u5f62\u8b8a\u66f4\u3002                     <\/p>\n\n\n\n

\u81fa\u4e2d\u5e02\u653f\u5e9c\u5730\u65b9\u7a05\u52d9\u5c40 \u767c\u5e03\u65e5\u671f\uff1a2021-08-17<\/p>\n\n\n\n

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

\u4e00\u3001\u4ea4\u901a\u90e8\u89c0\u5149\u5c40<\/p>\n\n\n\n

\u4e8c\u3001\u81fa\u5317\u5e02\u653f\u5e9c\u5e02\u6c11\u670d\u52d9\u5927\u5e73\u81fa<\/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\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

\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

\u516d\u3001\u4e2d\u83ef\u6c11\u570b\u8ca1\u653f\u90e8\u570b\u7a05\u5c40<\/p>\n","protected":false},"excerpt":{"rendered":"

\u200b \u58f9 \u3001 \u7c21\u4ecb \u65c5\u9928\u696d\u53c8\u5206\u70ba\u300c\u89c0\u5149\u65c5\u9928\u696d\u300d\u53ca\u300c\u65c5\u9928\u696d\u300d\uff0c\u5f9e\u767c\u5c55\u89c0\u5149\u689d\u4f8b\u7b2c2\u689d\u7b2c … \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-1599","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\/1599","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=1599"}],"version-history":[{"count":2,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1599\/revisions"}],"predecessor-version":[{"id":1653,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/1599\/revisions\/1653"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1599"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}