{"id":2242,"date":"2024-01-09T21:54:24","date_gmt":"2024-01-09T13:54:24","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2242"},"modified":"2024-01-09T21:54:25","modified_gmt":"2024-01-09T13:54:25","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%89%80%e6%94%af%e4%bb%98%e4%bd%a3%e9%87%91%e6%98%af%e5%90%a6%e6%89%a3%e7%b9%b3%e8%ad%b0%e9%a1%8c","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2242","title":{"rendered":"\u71df\u5229\u4e8b\u6240\u652f\u4ed8\u4f63\u91d1\u662f\u5426\u6263\u7e73\u8b70\u984c"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u53c8\u5230\u4e861\u6708\u4efd\uff0c\u71df\u696d\u7a05\u52a0\u4e0a\u6263\u7e73\u7533\u5831\u7684\u6708\u4efd\uff0c\u771f\u7684\u662f\u7169\u8e81\u7684\u4e00\u6708\u554a~<\/p>\n\n\n\n

\u770b\u770b\u82b1\u5152\u7167\u7247\uff0c\u770b\u770b\u5fc3\u60c5\u6703\u4e0d\u6703\u597d\u4e9b~\u54c8<\/p>\n\n\n\n

\u4e0d\u904e\uff0c\u8a72\u66ff\u5ba2\u6236\u6263\u7e73\u7684\u5de5\u4f5c\uff0c\u9084\u662f\u8981\u505a\u597d<\/p>\n\n\n\n

\u6240\u4ee5\uff0c\u62bd\u7a7a\u4e0a\u4e86\u5802\u6263\u7e73\u7533\u5831\u7684\u8ab2\u7a0b<\/p>\n\n\n\n

\u5230\u5e95\u652f\u4ed8\u4f63\u91d1\uff0c\u71df\u5229\u4e8b\u696d\u662f\u5426\u61c9\u6263\u7e73\uff0c\u53ef\u7531\u4e0b\u9806\u5e8f\u5224\u65b7\u4e4b\uff1a<\/p>\n\n\n\n

\u4e00\u3001\u662f\u5426\u70ba\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97?<\/p>\n\n\n\n

(\u4e00)\u3001\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c8\u689d\u7b2c1\u9805\u7b2c3\u6b3e\u898f\u5b9a\uff1a<\/p>\n\n\n\n

\u672c\u6cd5\u7a31\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\uff0c\u4fc2\u6307\u5de6\u5217\u5404\u9805\u6240\u5f97\uff1a<\/p>\n\n\n\n

\u4e09\u3001\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u63d0\u4f9b\u52de\u52d9<\/strong>\u4e4b\u5831\u916c\u3002\u4f46\u975e\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f\u4e4b\u500b\u4eba\uff0c\u65bc\u4e00\u8ab2\u7a05\u5e74\u5ea6\u5167\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u7559\u5408\u8a08\u4e0d\u8d85\u904e\u4e5d\u5341\u5929\u8005\uff0c\u5176\u81ea\u4e2d\u83ef\u6c11\u570b\u5883\u5916\u50f1\u4e3b\u6240\u53d6\u5f97\u4e4b\u52de\u52d9\u5831\u916c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c\u516b\u689d\u898f\u5b9a\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\u8a8d\u5b9a\u539f\u5247<\/p>\n\n\n\n

\u56db\u3001\u672c\u6cd5\u7b2c\u516b\u689d\u7b2c\u4e09\u6b3e\u6240\u7a31\u300c\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u63d0\u4f9b\u52de\u52d9\u4e4b\u5831\u916c\u300d\uff0c\u65bc\u500b\u4eba<\/p>\n\n\n\n

    \u6307\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u63d0\u4f9b\u52de\u52d9\u53d6\u5f97\u4e4b\u85aa\u8cc7\u3001\u57f7\u884c\u696d\u52d9\u6240\u5f97\u6216\u5176\u4ed6\u6240\u5f97\uff1b<\/p>\n\n\n\n

    \u65bc\u71df\u5229\u4e8b\u696d<\/strong>\u6307\u4f9d\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u63d0\u4f9b\u52de\u52d9\u6240\u53d6\u5f97\u4e4b\u5831\u916c\uff1a<\/p>\n\n\n\n

\u3000\u3000(\u4e00)\u63d0\u4f9b\u52de\u52d9\u4e4b\u884c\u70ba\uff0c\u5168\u90e8\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u9032\u884c\u4e14\u5b8c\u6210\u8005\u3002(\u52de\u52d9\u63d0\u4f9b\u5730)<\/strong><\/p>\n\n\n\n

\u3000\u3000(\u4e8c)\u63d0\u4f9b\u52de\u52d9\u4e4b\u884c\u70ba\uff0c\u9700\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u53ca\u5883\u5916\u9032\u884c\u59cb\u53ef\u5b8c\u6210\u8005\u3002<\/p>\n\n\n\n

\u3000\u3000(\u4e09)\u63d0\u4f9b\u52de\u52d9\u4e4b\u884c\u70ba\uff0c\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5916\u9032\u884c\uff0c\u60df\u9808\u7d93\u7531\u4e2d\u83ef\u6c11\u570b\u5883\u5167<\/strong><\/p>\n\n\n\n

        \u5c45\u4f4f\u4e4b\u500b\u4eba\u6216\u71df\u5229\u4e8b\u696d\u4e4b\u53c3\u8207\u53ca\u5354\u52a9\u59cb\u53ef\u5b8c\u6210\u8005\u3002<\/strong><\/p>\n\n\n\n

—>\u76ee\u524d\u5be6\u52d9\u4e0a\uff0c\u53ea\u8981\u52de\u52d9\u63d0\u4f9b\u5730\u3001\u4f7f\u7528\u5730\u3001\u7d50\u679c\u5730\u5728\u5883\u5167\u6216\u63d0\u4f9b\u7d9c\u5408\u6027\u670d\u52d9\uff0c\u90fd\u8a8d\u70ba\u662f\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\u3002<\/strong><\/p>\n\n\n\n

—>\u6240\u4ee5\uff0c\u5408\u7d04\u8981\u9010\u9805\u5217\u660e\u4f63\u91d1\u53ca\u5176\u4ed6\u6536\u76ca\u9805\u76ee\uff0c\u4e26\u4e14\u8981\u4fdd\u7559\u5883\u5916\u516c\u53f8\u50c5\u4f9b\u55ae\u7d14\u52de\u52d9\u4e4b\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\uff0c\u624d\u53ef\u722d\u53d6\u81ea\u5df1\u7684\u6b0a\u76ca<\/strong><\/p>\n\n\n\n

\u3000\u3000\u500b\u4eba\u6216\u71df\u5229\u4e8b\u696d\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5916\u70ba\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u500b\u4eba\u6216\u71df\u5229\u4e8b\u696d\u63d0\u4f9b<\/strong><\/p>\n\n\n\n

    \u4e0b\u5217\u96fb\u5b50\u52de\u52d9\u8005\uff0c\u70ba\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u63d0\u4f9b\u52de\u52d9<\/strong>\uff1a(\u52de\u52d9\u4f7f\u7528\u5730)<\/strong><\/p>\n\n\n\n

    (\u4e00)\u7d93\u7531\u7db2\u8def\u50b3\u8f38\u4e0b\u8f09\u81f3\u96fb\u8166\u8a2d\u5099\u6216\u884c\u52d5\u88dd\u7f6e\u4f7f\u7528\u4e4b\u52de\u52d9\u3002<\/p>\n\n\n\n

    (\u4e8c)\u4e0d\u9808\u4e0b\u8f09\u5132\u5b58\u65bc\u4efb\u4f55\u88dd\u7f6e\u800c\u65bc\u7db2\u8def\u4f7f\u7528\u4e4b\u52de\u52d9\u3002<\/strong><\/p>\n\n\n\n

    (\u4e09)\u5176\u4ed6\u7d93\u7531\u7db2\u8def\u6216\u96fb\u5b50\u65b9\u5f0f\u4f7f\u7528\u4e4b\u52de\u52d9\u3002<\/p>\n\n\n\n

    \u7b2c\u4e00\u9805\u6240\u7a31\u9808\u7d93\u7531\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f\u4e4b\u500b\u4eba\u6216\u71df\u5229\u4e8b\u696d\u4e4b\u53c3\u8207\u5354\u52a9\u59cb<\/strong><\/p>\n\n\n\n

    \u53ef\u5b8c\u6210\uff0c\u6307\u9700\u63d0\u4f9b\u8a2d\u5099\u3001\u4eba\u529b\u3001\u5c08\u9580\u77e5\u8b58\u6216\u6280\u8853\u7b49\u8cc7\u6e90\u3002\u4f46\u4e0d\u5305\u542b\u52de<\/strong><\/p>\n\n\n\n

    \u52d9\u8cb7\u53d7\u4eba\u61c9\u914d\u5408\u63d0\u4f9b \u52de\u52d9\u6240\u9700\u4e4b\u57fa\u672c\u80cc\u666f\u76f8\u95dc\u8cc7\u8a0a\u53ca\u61c9\u884c\u901a\u77e5\u6216\u78ba\u8a8d<\/strong><\/p>\n\n\n\n

    \u4e4b\u806f\u7e6b\u4e8b\u9805\u3002<\/strong><\/p>\n\n\n\n

\u3000\u3000\u7b2c\u4e00\u9805\u63d0\u4f9b\u52de\u52d9\u4e4b\u884c\u70ba\uff0c\u5168\u90e8\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5916\u9032\u884c\u53ca\u5b8c\u6210\uff0c\u4e14\u5408\u65bc\u4e0b<\/p>\n\n\n\n

    \u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u5916\u570b\u71df\u5229\u4e8b\u696d\u6240\u53d6\u5f97\u4e4b\u5831\u916c\u975e\u5c6c\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\uff1a<\/p>\n\n\n\n

\u3000\u3000(\u4e00)\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u7121\u56fa\u5b9a\u71df\u696d\u5834\u6240\u53ca\u71df\u696d\u4ee3\u7406\u4eba\u3002<\/strong><\/p>\n\n\n\n

\u3000\u3000(\u4e8c)\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u6709\u71df\u696d\u4ee3\u7406\u4eba\uff0c\u4f46\u672a\u4ee3\u7406\u8a72\u9805\u696d\u52d9\u3002<\/p>\n\n\n\n

\u3000\u3000(\u4e09)\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u6709\u56fa\u5b9a\u71df\u696d\u5834\u6240\uff0c\u4f46\u672a\u53c3\u8207\u53ca\u5354\u52a9\u8a72\u9805\u696d\u52d9\u3002<\/p>\n\n\n\n

\u3000\u3000\u4f9d\u7b2c\u4e00\u9805\u7b2c\u4e8c\u6b3e\u6216\u7b2c\u4e09\u6b3e\u898f\u5b9a\u63d0\u4f9b\u52de\u52d9\u53d6\u5f97\u4e4b\u5831\u916c\uff0c\u5176\u6240\u5f97\u4e4b\u8a08\u7b97\uff0c<\/p>\n\n\n\n

    \u6e96\u7528\u7b2c\u5341\u9ede\u7b2c\u4e09\u9805\u898f\u5b9a\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u4f9d\u4e00\u3001\u7684\u5224\u65b7\u78ba\u8a8d\u70ba\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\u5f8c\uff0c\u518d\u4f86\u8981\u5224\u65b7\uff0c\u652f\u4ed8\u4f63\u91d1\u662f\u5426\u9700\u6263\u7e73?<\/p>\n\n\n\n

(\u4e00)\u3001\u6240\u5f97\u7a05\u6cd5\u7b2c88\u689d\u7b2c1\u9805\u7b2c2\u6b3e\u898f\u5b9a\uff1a<\/p>\n\n\n\n

\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6709\u4e0b\u5217\u5404\u985e\u6240\u5f97\u8005\uff0c\u61c9\u7531\u6263\u7e73\u7fa9\u52d9\u4eba\u65bc\u7d66\u4ed8\u6642\uff0c\u4f9d\u898f\u5b9a\u4e4b\u6263\u7e73\u7387\u6216\u6263\u7e73\u8fa6\u6cd5\uff0c\u6263\u53d6\u7a05\u6b3e\uff0c\u4e26\u4f9d\u7b2c\u4e5d\u5341\u4e8c\u689d\u898f\u5b9a\u7e73\u7d0d\u4e4b\uff1a<\/p>\n\n\n\n

\u4e8c\u3001\u6a5f\u95dc\u3001\u5718\u9ad4\u3001\u5b78\u6821\u3001\u4e8b\u696d\u3001\u7834\u7522\u8ca1\u5718\u6216\u57f7\u884c\u696d\u52d9\u8005\u6240\u7d66\u4ed8\u4e4b\u85aa\u8cc7\u3001\u5229\u606f\u3001\u79df\u91d1\u3001\u4f63\u91d1<\/strong>\u3001\u6b0a\u5229\u91d1\u3001\u7af6\u6280\u3001\u7af6\u8cfd\u6216\u6a5f\u6703\u4e2d\u734e\u4e4b\u734e\u91d1\u6216\u7d66\u8207\u3001\u9000\u4f11\u91d1\u3001\u8cc7\u9063\u8cbb\u3001\u9000\u8077\u91d1\u3001\u96e2\u8077\u91d1\u3001\u7d42\u8eab\u4ff8\u3001\u975e\u5c6c\u4fdd\u96aa\u7d66\u4ed8\u4e4b\u990a\u8001\u91d1\u3001\u544a\u767c\u6216\u6aa2\u8209\u734e\u91d1\u3001\u7d50\u69cb\u578b\u5546\u54c1\u4ea4\u6613\u4e4b\u6240\u5f97\u3001\u57f7\u884c\u696d\u52d9\u8005\u4e4b\u5831\u916c\uff0c\u53ca\u7d66\u4ed8\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u7121\u56fa\u5b9a\u71df\u696d\u5834\u6240\u6216\u71df\u696d\u4ee3\u7406\u4eba\u4e4b\u570b\u5916\u71df\u5229\u4e8b\u696d\u4e4b\u6240\u5f97\u3002<\/strong><\/p>\n\n\n\n

(\u4e8c)\u3001\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c92\u689d\u7b2c1\u98052\u6b3e\uff1a<\/p>\n\n\n\n

\u4f63\u91d1\u652f\u51fa\uff1a\u4e8c\u3001\u4f63\u91d1\u652f\u51fa\u61c9\u8fa6\u7406\u6263\u7e73\u7a05\u6b3e\u800c\u672a\u6263\u7e73\u8005\uff0c\u9664\u8cac\u4ee4\u88dc\u7e73\u4e26\u4f9d\u6cd5\u8655\u7f70\u5916<\/strong>\uff0c\u8a72\u9805\u4f63\u91d1\u61c9\u4e88\u4ee5\u8a8d\u5b9a\u3002<\/p>\n\n\n\n

(\u4e09)\u3001\u570b\u5167\u71df\u5229\u4e8b\u696d\u7d66\u4ed8\u5916\u92b7\u4f63\u91d1\u8fa6\u7406\u6263\u7e73\u6e96\u5247\uff1a<\/p>\n\n\n\n

\u570b\u5167\u71df\u5229\u4e8b\u696d\u7d66\u4ed8\u5916\u92b7\u4f63\u91d1\uff0c\u61c9\u5426\u6263\u7e73\u6240\u5f97\u7a05\uff0c\u8332\u898f\u5b9a\u5982\u6b21\uff1a<\/p>\n\n\n\n

1\u3001\u570b\u5167\u71df\u5229\u4e8b\u696d\u652f\u4ed8\u570b\u5916\u71df\u5229\u4e8b\u696d\u53ca\u570b\u5916\u500b\u4eba\u4e4b\u5916\u92b7\u4f63\u91d1\uff0c\u5982\u5176\u4ee3\u6211\u570b\u71df\u5229\u4e8b\u696d\u63a8\u92b7\u8ca8\u7269\u4e4b\u52de\u52d9\u4fc2\u5728\u6211\u570b\u5883\u5916\u63d0\u4f9b\uff0c\u5176\u4f63\u91d1\u6240\u5f97\uff0c\u975e\u5c6c\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\uff0c\u61c9\u4e0d\u4e88\u6263\u7e73\u3002<\/strong><\/p>\n\n\n\n

\u4f46\u8981\u518d\u56de\u6b78\u524d\u9762\u4e00\u3001(\u4e8c)\u3001\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c\u516b\u689d\u898f\u5b9a\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\u8a8d\u5b9a\u539f\u5247\u7684\u898f\u5b9a<\/strong><\/p>\n\n\n\n

2\u3001\u570b\u5167\u71df\u5229\u4e8b\u696d\u81ea\u53e6\u4e00\u570b\u5167\u71df\u5229\u4e8b\u696d\u53d6\u5f97\u4e4b\u5916\u92b7\u4f63\u91d1\uff0c\u4f9d\u6cd5\u4e0d\u5c6c\u6263\u7e73\u7bc4\u570d\uff0c\u7121\u9808\u6263\u7e73\u3002<\/p>\n\n\n\n

3\u3001\u570b\u5167\u71df\u5229\u4e8b\u696d\u652f\u4ed8\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u500b\u4eba\u4e4b\u5916\u92b7\u4f63\u91d1\uff0c\u5982\u5176\u52de\u52d9\u4fc2\u5728\u570b\u5167\u63d0\u4f9b\u8005\uff0c\u4f9d\u6240\u5f97\u7a05\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c\u516b\u5341\u4e94\u689d\u898f\u5b9a\uff0c\u61c9\u6e96\u7528\u6240\u5f97\u7a05\u6cd5\u7b2c\u516b\u5341\u516b\u689d\u7b2c\u4e00\u9805\u7b2c\u4e8c\u6b3e\u85aa\u8cc7\u6263\u7e73\u6240\u5f97\u4e4b\u898f\u5b9a\u6263\u7e73\u7a05\u6b3e\u3002<\/p>\n\n\n\n

4\u3001\u570b\u5167\u71df\u5229\u4e8b\u696d\u5982\u4ee5\u8a72\u9805\u4f63\u91d1\u652f\u4ed8\u570b\u5916\u5ee0\u5546\u6216\u500b\u4eba\u70ba\u540d\uff0c\u7d93\u67e5\u660e\u5be6\u969b\u4e0a\u4fc2\u652f\u4ed8\u570b\u5167\u71df\u5229\u4e8b\u696d\u6216\u570b\u5167\u500b\u4eba\u8005\uff0c\u61c9\u67e5\u660e\u5176\u5be6\u969b\u7d66\u4ed8\u4e4b\u5c0d\u8c61\uff0c\u4f9d\u6cd5\u88dc\u5fb5\u9001\u7f70\uff0c\u4f46\u514d\u4f9d\u4e0a\u9805\u898f\u5b9a\u88dc\u8fa6\u6263\u7e73\u3002<\/p>\n\n\n\n

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BY\u5289\u6021\u7444\u6703\u8a08\u5e2b<\/p>\n\n\n\n

\u5100\u8ed2\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240<\/p>\n\n\n\n

03-535-0616<\/p>\n","protected":false},"excerpt":{"rendered":"

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