{"id":2128,"date":"2023-09-13T18:48:16","date_gmt":"2023-09-13T10:48:16","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2128"},"modified":"2023-09-13T19:16:56","modified_gmt":"2023-09-13T11:16:56","slug":"%e5%86%8d%e7%94%9f%e8%83%bd%e6%ba%90%e5%94%ae%e9%9b%bb%e6%a5%ad%e8%a8%ad%e7%ab%8b%e7%99%bb%e8%a8%98%e5%8f%8a%e8%b2%a1%e5%8b%99%e7%a8%85%e5%8b%99%e6%9c%83%e8%a8%88%e8%99%95%e7%90%86-%e6%96%b0%e7%ab%b9","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2128","title":{"rendered":"\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\u8a2d\u7acb\u767b\u8a18\u53ca\u8ca1\u52d9\u7a05\u52d9\u6703\u8a08\u8655\u7406\/\u65b0\u7af9\u6703\u8a08\u5e2b\u5730\u653f\u58eb"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u58f9\u3001\u7c21\u4ecb<\/strong><\/h1>\n\n\n\n

\u7da0\u80fd\u7522\u696d\u6700\u8fd1\u5f88\u592f\uff0c\u4e3b\u8981\u8981\u63a8\u52d52050\u6de8\u96f6\u78b3\u6392\u76ee\u6a19\uff0c\u8a31\u591a\u76f8\u95dc\u7522\u696d\u56e0\u61c9\u800c\u751f\uff0c\u518d\u751f\u80fd\u6e90\u76f8\u95dc\u7522\u696d\u5c31\u662f\u5176\u4e2d\u4e00\u7a2e\u3002<\/p>\n\n\n\n

\u6839\u64da\u7d93\u6fdf\u90e8\u80fd\u6e90\u5c40\u7684\u518d\u751f\u80fd\u6e90\u8cc7\u8a0a\u7db2\u5831\u5c0e\uff0c2040\u5e74\u53f0\u96fb\u767c\u96fb\u5360\u6bd4\u9810\u8a08\u8abf\u964d\u70ba\u73fe\u5728\u7684\u4e00\u534a\uff0c\u5c07\u958b\u653e\u66f4\u591a\u6c11\u9593\u96fb\u80fd\u4f01\u696d\u52a0\u5165\u4f9b\u96fb\u884c\u5217\uff0c\u5354\u52a9\u9054\u62102050\u5e74\u6de8\u96f6\u78b3\u6392\u653e\u7684\u76ee\u6a19\u3002\u96a8\u8457\u7da0\u96fb\u8208\u8d77\uff0c\u5f9e2017\u958b\u59cb\u81f32022\u5e74\uff0c\u5df2\u9812\u767c106\u842c\u5f35\u518d\u751f\u80fd\u6e90\u6191\u8b49\uff0c\u986f\u793a\u8a31\u591a\u4f01\u696d\u6295\u5165\u7da0\u96fb\u81ea\u7531\u5e02\u5834\uff0c\u900f\u904e\u7da0\u96fb\u8cb7\u8ce3\u4ea4\u6613\u63a8\u5ee3\u518d\u751f\u80fd\u6e90\uff0c\u80cc\u5f8c\u5546\u6a5f\u4e0d\u53ef\u5c0f\u89b7\u3002<\/p>\n\n\n\n

\u4f9d\u7167\u518d\u751f\u80fd\u6e90\u767c\u5c55\u689d\u4f8b\u4e4b\u8aaa\u660e\uff0c\u518d\u751f\u80fd\u6e90\u6307\u81ea\u7136\u754c\u4e2d\u76f4\u63a5\u6216\u7d93\u8655\u7406\u5f8c\u53ef\u518d\u5229\u7528\u7684\u80fd\u6e90\uff0c\u8207\u5316\u77f3\u80fd\u6e90\u76f8\u6bd4\uff0c\u5c0d\u74b0\u5883\u7684\u8ca0\u9762\u5f71\u97ff\u8f03\u4f4e\uff0c\u4f8b\u5982\u592a\u967d\u80fd\u3001\u751f\u8cea\u80fd\u3001\u5730\u71b1\u80fd\u3001\u98a8\u529b\u3001\u6d77\u6d0b\u80fd\u3001\u975e\u62bd\u84c4\u5f0f\u6c34\u529b\u3001\u4e00\u822c\u4e8b\u696d\u5ee2\u68c4\u7269\u6216\u5176\u4ed6\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u8a8d\u5b9a\u53ef\u6c38\u7e8c\u5229\u7528\u4e4b\u80fd\u6e90\u3002<\/p>\n\n\n\n

\u518d\u751f\u80fd\u6e90\u76f8\u95dc\u7522\u696d\u6709\u767c\u96fb\u696d\u3001\u552e\u96fb\u696d\u3001\u8f38\u914d\u96fb\u696d\uff0c\u4ee5\u4e0b\u5148\u5c31\u552e\u96fb\u696d\u4f86\u8aaa\u660e\uff0c\u552e\u96fb\u696d\u985e\u4f3c\u4e2d\u4ecb\uff0c\u65bc\u7da0\u96fb\u7528\u6236(\u8cb7\u65b9)\u8207\u767c\u96fb\u696d\u8005(\u8ce3\u65b9)\u4e4b\u6a4b\u6a11\u3002\u4ee5\u4e0b\u5c31\u91dd\u5c0d\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\u7c4c\u8a2d\u7533\u8acb\u8a31\u53ef\u4f86\u8aaa\u660e\uff0c\u82e5\u6709\u6cd5\u898f\u4e0a\u4e0d\u6e05\u695a\u7684\u5730\u65b9\uff0c\u4e5f\u53ef\u4ee5\u53c3\u8003\u96fb\u696d\u6cd5\u3001\u96fb\u696d\u767b\u8a18\u898f\u5247\u4e4b\u898f\u5b9a\u3002<\/p>\n\n\n\n

\u8cb3\u3001\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\u8a2d\u7acb\u6d41\u7a0b\u5716<\/strong><\/h1>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u4e00\u3001\u516c\u53f8\u540d\u7a31\u53ca\u71df\u696d\u9805\u76ee\u9810\u67e5\uff1a<\/strong><\/h2>\n\n\n\n

1.\u50c5\u9650\u4ee5\u300c\u80a1\u4efd\u6709\u9650\u516c\u53f8\u300d\u578b\u614b\u7d93\u71df<\/p>\n\n\n\n

2.\u71df\u696d\u9805\u76ee\u540d\u7a31\u53ca\u4ee3\u78bc\uff1a\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\uff0c\u71df\u696d\u9805\u76ee\u4ee3\u78bc\uff1aD101091<\/p>\n\n\n\n

3.\u71df\u696d\u9805\u76ee\u53ef\u591a\u9805\uff0c\u4f46\u88e1\u9762\u4e00\u5b9a\u8981\u6709D101091\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\u3002<\/p>\n\n\n\n

4.\u516c\u53f8\u540d\u7a31\u4e0d\u4e00\u5b9a\u8981\u79c0\u51fa\u552e\u96fb\u696d\u7684\u5b57\u6a23\uff0c\u4f8b\u5982\uff1a\u96fb\u529b\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff0c\u4e5f\u662f\u53ef\u4ee5\u3002<\/p>\n\n\n\n

5.\u516c\u53f8\u8a2d\u7acb\u5728\u53f0\u5317\u5e02\u8005\uff0c\u53e6\u5916\u8981\u71df\u696d\u5834\u6240\u9810\u67e5\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u8fa6\u7406\u80a1\u4efd\u6709\u9650\u516c\u53f8\u767b\u8a18\uff1a<\/strong><\/h2>\n\n\n\n

(\u4e00)\u3001\u6ce8\u610f\u4e8b\u9805\uff1a<\/p>\n\n\n\n

\u8a2d\u7acb\u6642\uff0c\u300c\u5148\u4e0d\u589e\u5217\u300dD101091\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\uff0c\u5f85\u9818\u53d6\u57f7\u7167\u5f8c\uff0c\u518d\u8b8a\u66f4\u767b\u8a18\u71df\u696d\u9805\u76ee<\/p>\n\n\n\n

\u8a2d\u7acb\u6642\uff0c\u6ce8\u610f\u300c\u907f\u514d\u589e\u5217\u300dD101011\u767c\u96fb\u696d\u3001D101060\u518d\u751f\u80fd\u6e90\u81ea\u7528\u767c\u96fb\u8a2d\u5099\u696d\u3001D101050\u6c7d\u96fb\u5171\u751f\u696d<\/p>\n\n\n\n

(\u4e8c)\u3001\u7533\u8acb\u8868\u55ae\uff1a<\/p>\n\n\n\n

1\u3001\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n

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

3\u3001\u8463\u4e8b\u6703\u8b70\u4e8b\u9304<\/p>\n\n\n\n

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

5\u3001\u8463\u4e8b\u9858\u4efb\u540c\u610f\u66f8<\/p>\n\n\n\n

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

7\u3001\u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

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

13\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u8868<\/p>\n\n\n\n

\u4e09\u3001\u5411\u7d93\u6fdf\u90e8\u80fd\u6e90\u5c40\u7533\u8acb\u6838\u767c\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\u57f7\u7167<\/strong><\/h2>\n\n\n\n

1. \u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n\n\n\n

2. \u71df\u696d\u898f\u7ae0\u3002<\/p>\n\n\n\n

3. \u552e\u96fb\u8a08\u756b\u66f8(\u542b\u8cfc\u552e\u96fb\u5c0d\u8c61\u53ca \u92b7\u552e\u6578\u91cf\u9810\u6e2c\u7b49\u898f\u5283)\u3002<\/p>\n\n\n\n

A.\u516c\u53f8\u57fa\u672c\u8cc7\u6599\u8868<\/p>\n\n\n\n

I.    \u540d\u7a31 (\u4ee5\u516c\u53f8\u767b\u8a18\u4e4b\u540d\u7a31\u70ba\u6e96)<\/p>\n\n\n\n

II.  \u985e\u578b (\u8a3b\u660e\u6c11\u71df\u3001\u570b\u71df\u6216\u516c\u71df)<\/p>\n\n\n\n

III.    \u516c\u53f8\u767b\u8a18\u8cc7\u672c\u984d\u53ca\u5be6\u6536\u8cc7\u672c\u984d<\/p>\n\n\n\n

IV.    \u516c\u53f8\u767b\u8a18\u6240\u5728\u5730 (\u8a3b\u660e\u8a73\u7d30\u5730\u5740)<\/p>\n\n\n\n

V.      \u8a08\u756b\u6295\u8cc7\u7e3d\u984d\u53ca\u7c4c\u96c6\u65b9\u6cd5(\u8a3b\u660e\u8cc7\u672c\u7e3d\u984d\u76ee\u524d\u5be6\u6536\u6578\u53ca\u5176\u7c4c\u96c6\u65b9\u6cd5\uff0c\u5982\u6709\u9577\u671f\u50b5\u6b3e\u9808\u4e00\u4f75\u8a3b\u660e)<\/p>\n\n\n\n

B.\u672a\u4f865\u5e74\u8cfc\u552e\u96fb\u5c0d\u8c61\u8207\u92b7\u552e\u9810\u6e2c<\/p>\n\n\n\n

I.\u9810\u8a08\u8cfc\u96fb\u88dd\u7f6e\u5bb9\u91cf\u8207\u8cfc\u96fb\u91cf (\u9808\u4f9d\u4e0d\u540c\u8cfc\u96fb\u5c0d\u8c61\u3001\u4f86\u6e90\u5206\u5225\u586b\u5beb)<\/p>\n\n\n\n

II.      \u9810\u4f30\u5e74\u552e\u96fb\u5c0d\u8c61\u53ca\u7528\u6236\u6578<\/p>\n\n\n\n

III.    \u9810\u4f30\u5e74\u552e\u96fb\u91cf<\/p>\n\n\n\n

IV.    \u9810\u4f30\u5e74\u552e\u96fb\u6536\u5165<\/p>\n\n\n\n

V.      \u8ca1\u52d9\u9810\u6e2c\u5206\u6790<\/p>\n\n\n\n

VI.    \u65b0\u8a2d\u552e\u96fb\u696d\u9808\u6aa2\u9644\u552e\u96fb\u5408\u4f5c\u610f\u5411\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

VII.  \u6536\u8cbb\u6a21\u5f0f (\u5982\u6d89\u53ca\u9810\u6536\u552e\u96fb\u6b3e\u9805\u8005\uff0c\u61c9\u6558\u660e\u5176\u9810\u6536\u6b3e\u9805\u4f5c\u6cd5\u53ca\u5c65\u7d04\u4fdd\u8b49\u6a5f\u5236\uff0c\u4e26\u63d0\u4f9b\u8207\u53d7\u8a17\u91d1\u878d\u6a5f\u69cb\u7c3d\u8a02\u4e4b\u4fe1\u8a17\u5951\u7d04\u66f8\u3001\u958b\u7acb\u4fe1\u8a17\u8ca1\u7522\u5c08\u6236\u6216\u5176\u4ed6\u8db3\u8cc7\u8b49\u660e\u6587\u4ef6)<\/p>\n\n\n\n

\u56db\u3001\u8fa6\u7406\u516c\u53f8\u8b8a\u66f4\u767b\u8a18\uff1a\u65b0\u589e\u71df\u696d\u9805\u76eeD101091\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d<\/strong><\/h2>\n\n\n\n

\u4e94\u3001\u5411\u570b\u7a05\u5c40\u8fa6\u7406\u71df\u696d\u767b\u8a18\uff1a\u7533\u8acb\u7a05\u7c4d\u7de8\u865f<\/strong><\/h2>\n\n\n\n

\u53c3\u3001\u7a05\u52d9\u7533\u5831<\/strong><\/h1>\n\n\n\n
\"\"<\/figure>\n\n\n\n

\u76ee\u524d\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\u4e4b\u7a05\u52d9\u6a19\u6e96\u4ee3\u865f\uff0c\u6c92\u6709\u6700\u9069\u5408\u7684\uff0c\u6bd4\u8f03\u76f8\u95dc\u7684\u53ea\u6709\u96fb\u529b\u4f9b\u61c9\u696d\uff0c\u770b\u672a\u4f86\u7a05\u52d9\u55ae\u4f4d\u6703\u4e0d\u6703\u51fa\u66f4\u5408\u9069\u7684\u7a05\u7de8\u4ee3\u865f\u3002<\/p>\n\n\n\n

by\u5100\u8ed2\u6703\u8a08\u5e2b\u5730\u653f\u58eb\u4e8b\u52d9\u6240\/\u5289\u6021\u7444\u6703\u8a08\u5e2b\u5730\u653f\u58eb<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u7da0\u80fd\u7522\u696d\u6700\u8fd1\u5f88\u592f\uff0c\u4e3b\u8981\u8981\u63a8\u52d52050\u6de8\u96f6\u78b3\u6392\u76ee\u6a19\uff0c\u8a31\u591a\u76f8\u95dc\u7522\u696d\u56e0\u61c9\u800c\u751f\uff0c\u518d\u751f\u80fd\u6e90\u76f8\u95dc\u7522\u696d\u5c31\u662f\u5176\u4e2d\u4e00\u7a2e\u3002<\/p>\n

\u6839\u64da\u7d93\u6fdf\u90e8\u80fd\u6e90\u5c40\u7684\u518d\u751f\u80fd\u6e90\u8cc7\u8a0a\u7db2\u5831\u5c0e\uff0c2040\u5e74\u53f0\u96fb\u767c\u96fb\u5360\u6bd4\u9810\u8a08\u8abf\u964d\u70ba\u73fe\u5728\u7684\u4e00\u534a\uff0c\u5c07\u958b\u653e\u66f4\u591a\u6c11\u9593\u96fb\u80fd\u4f01\u696d\u52a0\u5165\u4f9b\u96fb\u884c\u5217\uff0c\u5354\u52a9\u9054\u62102050\u5e74\u6de8\u96f6\u78b3\u6392\u653e\u7684\u76ee\u6a19\u3002\u96a8\u8457\u7da0\u96fb\u8208\u8d77\uff0c\u5f9e2017\u958b\u59cb\u81f32022\u5e74\uff0c\u5df2\u9812\u767c106\u842c\u5f35\u518d\u751f\u80fd\u6e90\u6191\u8b49\uff0c\u986f\u793a\u8a31\u591a\u4f01\u696d\u6295\u5165\u7da0\u96fb\u81ea\u7531\u5e02\u5834\uff0c\u900f\u904e\u7da0\u96fb\u8cb7\u8ce3\u4ea4\u6613\u63a8\u5ee3\u518d\u751f\u80fd\u6e90\uff0c\u80cc\u5f8c\u5546\u6a5f\u4e0d\u53ef\u5c0f\u89b7\u3002<\/p>\n

\u4f9d\u7167\u518d\u751f\u80fd\u6e90\u767c\u5c55\u689d\u4f8b\u4e4b\u8aaa\u660e\uff0c\u518d\u751f\u80fd\u6e90\u6307\u81ea\u7136\u754c\u4e2d\u76f4\u63a5\u6216\u7d93\u8655\u7406\u5f8c\u53ef\u518d\u5229\u7528\u7684\u80fd\u6e90\uff0c\u8207\u5316\u77f3\u80fd\u6e90\u76f8\u6bd4\uff0c\u5c0d\u74b0\u5883\u7684\u8ca0\u9762\u5f71\u97ff\u8f03\u4f4e\uff0c\u4f8b\u5982\u592a\u967d\u80fd\u3001\u751f\u8cea\u80fd\u3001\u5730\u71b1\u80fd\u3001\u98a8\u529b\u3001\u6d77\u6d0b\u80fd\u3001\u975e\u62bd\u84c4\u5f0f\u6c34\u529b\u3001\u4e00\u822c\u4e8b\u696d\u5ee2\u68c4\u7269\u6216\u5176\u4ed6\u7d93\u4e3b\u7ba1\u6a5f\u95dc\u8a8d\u5b9a\u53ef\u6c38\u7e8c\u5229\u7528\u4e4b\u80fd\u6e90\u3002<\/p>\n

\u518d\u751f\u80fd\u6e90\u76f8\u95dc\u7522\u696d\u6709\u767c\u96fb\u696d\u3001\u552e\u96fb\u696d\u3001\u8f38\u914d\u96fb\u696d\uff0c\u4ee5\u4e0b\u5148\u5c31\u552e\u96fb\u696d\u4f86\u8aaa\u660e\uff0c\u552e\u96fb\u696d\u985e\u4f3c\u4e2d\u4ecb\uff0c\u65bc\u7da0\u96fb\u7528\u6236(\u8cb7\u65b9)\u8207\u767c\u96fb\u696d\u8005(\u8ce3\u65b9)\u4e4b\u6a4b\u6a11\u3002\u4ee5\u4e0b\u5c31\u91dd\u5c0d\u518d\u751f\u80fd\u6e90\u552e\u96fb\u696d\u7c4c\u8a2d\u7533\u8acb\u8a31\u53ef\u4f86\u8aaa\u660e\uff0c\u82e5\u6709\u6cd5\u898f\u4e0a\u4e0d\u6e05\u695a\u7684\u5730\u65b9\uff0c\u4e5f\u53ef\u4ee5\u53c3\u8003\u96fb\u696d\u6cd5\u3001\u96fb\u696d\u767b\u8a18\u898f\u5247\u4e4b\u898f\u5b9a\u3002 \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2129,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[108,104,106,103,107],"class_list":["post-2128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-12","tag-108","tag-104","tag-106","tag-103","tag-107"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2128","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=2128"}],"version-history":[{"count":2,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2128\/revisions"}],"predecessor-version":[{"id":2137,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2128\/revisions\/2137"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/media\/2129"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2128"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}