{"id":2099,"date":"2023-08-29T19:07:30","date_gmt":"2023-08-29T11:07:30","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2099"},"modified":"2023-09-14T23:13:03","modified_gmt":"2023-09-14T15:13:03","slug":"%e5%b7%a5%e7%a8%8b%e6%8a%80%e8%a1%93%e9%a1%a7%e5%95%8f%e6%a5%ad%e8%a8%ad%e7%ab%8b%e7%99%bb%e8%a8%98%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=2099","title":{"rendered":"\u5de5\u7a0b\u6280\u8853\u9867\u554f\u696d\u8a2d\u7acb\u767b\u8a18\u53ca\u8ca1\u7a05\u8655\u7406\/\u65b0\u7af9\u6703\u8a08\u5e2b\u5730\u653f\u58eb"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

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\u8cb3\u3001\u8a2d\u7acb\u6d41\u7a0b<\/strong><\/h1>\n\n\n\n
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1.\u5411\u7d93\u6fdf\u90e8\u8fa6\u7406\u516c\u53f8\u540d\u7a31\u53ca\u71df\u696d\u9805\u76ee\u9810\u67e5\u3002<\/p>\n\n\n\n

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3.\u516c\u53f8\u540d\u7a31\u4e0d\u4e00\u5b9a\u8981\u79c0\u51fa\u5de5\u7a0b\u9867\u554f\u7684\u5b57\u6a23\uff0c\u4f8b\u5982\uff1a\u958b\u767c\u9867\u554f\u6709\u9650\u516c\u53f8\uff0c\u4e5f\u662f\u53ef\u4ee5\u3002<\/p>\n\n\n\n

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1.\u7533\u8acb\u66f81\u4efd\u3002<\/p>\n\n\n\n

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3.\u8ca0\u8cac\u4eba3\u500b\u6708\u5167\u4e4b\u6236\u7c4d\u8b04\u672c\uff08\u6bcb\u9808\u5217\u5370\u500b\u4eba\u8a18\u4e8b\u6b04\u8cc7\u6599\uff09\u4e59\u4efd\uff08\u4e0a\u7db2\u7533\u8fa6\u8005\u514d\u9644\uff0c\u8a73\u8aaa\u660e\uff14\uff1b\u5728\u53f0\u7121\u4f4f\u5c45\u6240\u8005\uff0c\u4e26\u61c9\u6aa2\u5177\u5176\u5728\u53f0\u6307\u5b9a\u4ee3\u7406\u4eba\u4e4b\u5730\u5740\uff09\u3002<\/p>\n\n\n\n

4.\u9810\u5b9a\u4e4b\u8463\u4e8b\u3001\u57f7\u884c\u696d\u52d9\u6216\u4ee3\u8868\u516c\u53f8\u4e4b\u80a1\u6771\u540d\u518a1\u4efd\uff08\u8a31\u53ef\u8868\uff13\uff0c\u8acb\u8a73\u95b1\u672c\u689d\u4f8b\u7b2c6\u689d\u898f\u5b9a\uff09\u3002<\/p>\n\n\n\n

5.\u9810\u5b9a\u57f7\u696d\u6280\u5e2b\u540d\u518a1\u4efd\uff08\u8a31\u53ef\u8868\uff15\uff0c\u8acb\u8a73\u95b1\u672c\u689d\u4f8b\u7b2c4\u689d\u53ca\u7b2c5\u689d\u5404\u9805\u898f\u5b9a\uff0c\u4e14\u81f3\u5c11\u61c9\u67091\u4f4d\u6280\u5e2b\u5177\uff17\u5e74\u4ee5\u4e0a\u5de5\u7a0b\u5be6\u52d9\u7d93\u9a57\uff0c\u5176\u4e2d\uff12\u5e74\u8ca0\u8cac\u5c08\u6848\u5de5\u7a0b\u696d\u52d9\uff0c\u4e26\u9644\u7d93\u6b77\u8b49\u660e\u6587\u4ef6\uff09\u3002<\/p>\n\n\n\n

6.\u516c\u53f8\u540d\u7a31\u53ca\u6240\u71df\u4e8b\u696d\u767b\u8a18\u9810\u67e5\u6838\u5b9a\u66f8\u5f71\u672c\u3002<\/p>\n\n\n\n

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2\u3001\u6709\u9650\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u8868<\/p>\n\n\n\n

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6\u3001\u80a1\u6771\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

7\u3001\u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

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2\u3001\u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304<\/p>\n\n\n\n

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4\u3001\u7ae0\u7a0b<\/p>\n\n\n\n

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6\u3001\u76e3\u5bdf\u4eba\u9858\u4efb\u540c\u610f\u66f8<\/p>\n\n\n\n

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8\u3001\u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

9\u3001\u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8<\/p>\n\n\n\n

10\u3001\u6700\u8fd1\u4e00\u671f\u623f\u5c4b\u5b8c\u7a05\u7a05\u55ae<\/p>\n\n\n\n

11\u3001\u6703\u8a08\u5e2b\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

12\u3001\u767c\u8d77\u4eba\u540d\u518a<\/p>\n\n\n\n

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

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3.\u516c\u53f8\u767b\u8a18\u4e8b\u9805\u8868\u5f71\u672c1\u4efd\u3002<\/p>\n\n\n\n

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6.\u57f7\u696d\u6280\u5e2b\u540d\u518a1\u4efd\u3002<\/p>\n\n\n\n

7.\u53d7\u8058\u540c\u610f\u66f8\u5f71\u672c\u54041\u4efd<\/p>\n\n\n\n

8.\u516c\u53f8\u7ae0\u7a0b\u5f71\u672c1\u4efd\u3002<\/p>\n\n\n\n

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1. \u7533\u8acb\u66f81\u4efd<\/p>\n\n\n\n

2. \u6700\u8fd1\u534a\u5e74\u5167\u6b63\u97622\u540b\u812b\u5e3d\u534a\u8eab\u7167\u7247\uff11\u5f0f2\u5f35\uff081\u5f35\u81ea\u884c\u7c98\u8cbc\u65bc\u7533\u8acb\u66f8\u4e0a\uff0c\uff11\u5f35\u6d6e\u8cbc\u767c\u7167\u6642\u7528\uff0c\u80cc\u9762\u61c9\u586b\u5beb\u59d3\u540d\u53ca\u8eab\u5206\u8b49\u7d71\u4e00\u7de8\u865f\uff0c\u4e0a\u7db2\u7533\u8fa6\u8005\uff0c\u4ecd\u8acb\u6aa2\u9644\u7167\u72472\u5f35\uff09\u3002<\/p>\n\n\n\n

3. \u6280\u5e2b\u8b49\u66f8\u6b63\u672c\uff08\u6838\u51c6\u5f8c\u767c\u9084\uff09\u53ca\u5f71\u672c\uff08\u6b63\u3001\u53cd\u9762\uff09\u5404\uff11\u4efd\u3002<\/p>\n\n\n\n

4. \u57f7\u7167\u8cbb\uff1a\u7533\u8acb\uff08\u8b8a\u66f4\u3001\u63db\u767c\uff09\u57f7\u7167\u8cbb\u7528\u65b0\u53f0\u5e631000\u5143\u6574\uff0c\u88dc\u767c\u57f7\u7167\u8cbb\u7528\u65b0\u53f0\u5e63700\u5143\u6574\u3002 \uff08\u4e0a\u7db2\u7533\u8fa6\u8005\uff0c\u53ef\u9078\u64c7\u96fb\u5b50\u4ed8\u6b3e\u6a5f\u5236\uff0c\u90f5\u5bc4\u7533\u8fa6\u6216\u89aa\u81ea\u81f3\u672c\u6703\u9001\u4ef6\u8005\uff0c\u9808\u4ee5\u90f5\u5c40\u532f\u7968\u7e73\u4ed8\uff0c\u532f\u7968\u62ac\u982d\uff1a\u884c\u653f\u9662\u516c\u5171\u5de5\u7a0b\u59d4\u54e1\u6703\uff09\u3002<\/p>\n\n\n\n

5. \u670d\u52d9\u5404\u8a72\u79d12\u5e74\u4ee5\u4e0a\u7d93\u6b77\u8b49\u660e\u66f8\u6b63\u3001\u5f71\u672c\u5404\uff11\u4efd (\u57f7\u8868\uff13)\uff08\u8a72\u79d1\u5982\u4fc2\u6aa2\u8988\u8005\u514d\u9644\uff1b\u90e8\u5206\u6216\u5168\u90e8\u79d1\u76ee\u514d\u8a66\u8005\uff0c\u61c9\u9644\u8003\u8a66\u9662\u6838\u51c6\u51fd\u6b63\u3001\u5f71\u672c\uff0c\u5982\u8aaa\u660e\uff12\uff09\uff08\u6b63\u672c\u6838\u51c6\u5f8c\u767c\u9084\uff09<\/p>\n\n\n\n

6. \u53d7\u8058\u65bc\u5de5\u7a0b\u6280\u8853\u9867\u554f\u516c\u53f8\u6216\u71df\u5229\u6a5f\u69cb\u4e4b\u6280\u5e2b\uff0c\u61c9\u6aa2\u9644\u4e0b\u5217\u5404\u9805\u6587\u4ef6\uff1a\uff11\u5de5\u7a0b\u6280\u8853\u9867\u554f\u516c\u53f8\u767b\u8a18\u8b49\u3001\u71df\u5229\u6a5f\u69cb\u767b\u8a18\u8b49(\u66f8) \u5f71\u672c\u3002\uff12\u53d7\u8058\u8b49\u660e\u66f8\uff08\u57f7\u8868\uff14\uff091\u4efd\uff0c\u7533\u8acb\u57f7\u7167\u4e4b\u6280\u5e2b\u5982\u70ba\u8a72\u57f7\u696d\u6a5f\u69cb\u4e4b\u8463\u4e8b\u9577\u6216\u4ee3\u8868\u4eba\uff0c\u5247\u7b2c\uff12\u9805\u514d\u9644\u3002<\/p>\n\n\n\n

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1.\u4f9d\u5de5\u7a0b\u6280\u8853\u9867\u554f\u516c\u53f8\u7ba1\u7406\u689d\u4f8b\u7b2c5\u689d\u898f\u5b9a\uff1a<\/strong><\/p>\n\n\n\n

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