{"id":230,"date":"2021-08-25T16:10:47","date_gmt":"2021-08-25T08:10:47","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=230"},"modified":"2023-06-06T11:46:37","modified_gmt":"2023-06-06T03:46:37","slug":"%e4%bc%81%e6%a5%ad%e4%bd%b5%e8%b3%bc","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=230","title":{"rendered":"\u4f01\u696d\u4f75\u8cfc"},"content":{"rendered":"\n

\u4f9d\u64da\u4f01\u696d\u4f75\u8cfc\u6cd5\u7b2c2\u689d\u7b2c1\u9805\u898f\u5b9a\uff1a\u516c\u53f8\u4e4b\u4f75\u8cfc\uff0c\u4f9d\u672c\u6cd5\u4e4b\u898f\u5b9a\uff1b\u672c\u6cd5\u672a\u898f\u5b9a\u8005\uff0c\u4f9d\u516c\u53f8\u6cd5\u3001\u8b49\u5238\u4ea4\u6613\u6cd5\u3001\u516c\u5e73\u4ea4\u6613\u6cd5\u3001\u52de\u52d5\u57fa\u6e96\u6cd5\u3001\u5916\u570b\u4eba\u6295\u8cc7\u689d\u4f8b\u53ca\u5176\u4ed6\u6cd5\u5f8b\u4e4b\u898f\u5b9a\u3002<\/p>\n\n\n

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\u4e00\u3001\u5408\u4f75\u614b\u6a23\uff1a<\/p>\n\n\n

  1. \u5438\u6536\u5408\u4f75\u8207\u65b0\u8a2d\u5408\u4f75<\/li>
  2. \u7c21\u6613\u5408\u4f75<\/li>
  3. \u975e\u5c0d\u7a31\u5408\u4f75\uff1a
    1. \u4f75\u8cfc\u516c\u53f8\u50c5\u9808\u7d93\u8463\u4e8b\u6703\u7279\u5225\u6c7a\u8b70\u5373\u53ef\uff0c\u88ab\u4f75\u8cfc\u516c\u53f8\u4ecd\u9808\u4f9d\u901a\u5e38\u5408\u4f75\u7a0b\u5e8f\u9032\u884c<\/li>
    2. \u6b64\u7a2e\u5408\u4f75\u578b\u614b\uff0c\u56e0\u5b58\u7e8c\u7684\u4f75\u8cfc\u516c\u53f8\u898f\u6a21\u751a\u5927\uff0c\u6d88\u6ec5\u7684\u88ab\u4f75\u8cfc\u516c\u53f8\u898f\u6a21\u76f8\u5c0d\u8f03\u5c0f\uff0c\u5c0d\u4f75\u8cfc\u516c\u53f8\u53ca\u5176\u80a1\u6771\u4e4b\u5f71\u97ff\u4e0d\u5927\uff0c\u6545\u7c21\u5316\u4f75\u8cfc\u516c\u53f8\u4e4b\u7a0b\u5e8f\uff0c\u4ee5\u52a0\u901f\u7a0b\u5e8f\u9032\u884c\u3002<\/li><\/ol><\/li>
    3. \u4e09\u89d2\u5408\u4f75<\/li>
    4. \u73fe\u91d1\u9010\u51fa\u5408\u4f75
      1. \u4fc2\u6307\u516c\u53f8\u4ee5\u73fe\u91d1\u70ba\u5408\u4f75\u5c0d\u50f9\uff0c\u5229\u7528\u591a\u6578\u6c7a\u4e4b\u512a\u52e2\uff0c\u4ee5\u5f37\u5236\u4e4b\u65b9\u5f0f\uff0c\u4f7f\u5f97\u5c11\u6578\u80a1\u6771\u55aa\u5931\u65bc\u5408\u4f75\u5f8c\u5b58\u7e8c\u6216\u65b0\u8a2d\u516c\u53f8\u4e4b\u80a1\u6771\u5730\u4f9d\u3002\u73fe\u884c\u6cd5\u591a\u85c9\u7531\u4f01\u4f75\u6cd5\u7b2c4\u689d\u7b2c3\u3001\u7b2c19\u689d\u4e4b\u65b9\u5f0f\u8fa6\u7406\u3002<\/li>
      2. \u53f8\u6cd5\u9662\u5927\u6cd5\u5b98\u91cb\u5b57\u7b2c770\u865f\u89e3\u91cb\u57fa\u672c\u4e0a\u4e26\u672a\u5c31\u73fe\u91d1\u9010\u51fa\u5236\u5ea6\u5ba3\u544a\u9055\u61b2\uff0c\u4fc2\u5c0d\u65bc\u8cc7\u8a0a\u63ed\u9732\u3001\u5c0d\u50f9\u4e4b\u6c7a\u5b9a\u6a5f\u5236\u4ee5\u53ca\u80a1\u4efd\u6536\u8cb7\u8acb\u6c42\u6b0a\u9069\u7528\u7bc4\u570d\u4e4b\u90e8\u4efd\u5ba3\u544a\u9055\u61b2\uff0c\u4f46\u672c\u91cb\u5b57\u5c07\u5c6c\u65bc\u8cc7\u672c\u5e02\u5834\u4e4b\u80a1\u4efd\u7d0d\u5165\u8ca1\u7522\u6b0a\u4e4b\u4fdd\u969c\u7bc4\u570d\uff0c\u5be6\u503c\u80af\u5b9a\u3002<\/li>
      3. <\/li><\/ol><\/li><\/ol>\n\n\n

        \u4e8c\u3001\u901a\u5e38\u5408\u4f75\u7a0b\u5e8f<\/p>\n\n\n

        1. \u8463\u4e8b\u6703\u505a\u6210\u5408\u4f75\u5951\u7d04\uff1a\u516c\u53f8\u6cd5\u7b2c317\u689d\u7b2c1\u9805\u524d\u6bb5\uff1a\u516c\u53f8\u5206\u5272\u6216\u8207\u4ed6\u516c\u53f8\u5408\u4f75\u6642\uff0c\u8463\u4e8b\u6703\u61c9\u5c31\u5206\u5272\u3001\u5408\u6709\u95dc\u4e8b\u9805\uff0c\u4f5c\u6210\u5206\u5272\u8a08\u756b\u3001\u5408\u4f75\u5951\u7d04\uff0c\u63d0\u51fa\u65bc\u80a1\u6771\u6703\u2026\u3002\u8463\u4e8b\u6703\u901a\u904e\u5408\u4f75\u5951\u7d04\u4e4b\u9580\u6abb\uff0c\u672c\u6cd5\u4e26\u672a\u7279\u5225\u898f\u5b9a\uff0c\u89e3\u91cb\u4e0a\u5b9c\u8a8d\u70ba\u61c9\u7d93\u4e09\u5206\u4e4b\u4e8c\u4ee5\u4e0a\u8463\u4e8b\u51fa\u5e2d\uff0c\u51fa\u5e2d\u8463\u4e8b\u904e\u534a\u6578\u540c\u610f\u884c\u4e4b\u3002<\/li>
        2. \u80a1\u6771\u6703\u70ba\u4f75\u4f75\u6c7a\u8b70\u4e4b\u627f\u8a8d\uff1a\u516c\u53f8\u6cd5\u7b2c316\u689d\u7b2c1.2.3\u9805\uff1a
          1. I\uff1a\u80a1\u6771\u6703\u5c0d\u65bc\u516c\u53f8\u89e3\u6563\u3001\u5408\u4f75\u6216\u5206\u5272\u4e4b\u6c7a\u8b70\uff0c\u61c9\u6709\u4ee3\u8868\u5df3\u767c\u884c\u80a1\u4efd\u7e3d\u6578\u4e09\u5206\u4e4b\u4e8c\u4ee5\u4e0a\u80a1\u6771\u51fa\u5e2d\uff0c\u4ee5\u51fa\u5e2d\u80a1\u6771\u8868\u6c7a\u6b0a\u904e\u534a\u6578\u540c\u610f\u884c\u4e4b\u3002<\/li>
          2. II\uff1a\u516c\u958b\u767c\u884c\u80a1\u7968\u4e4b\u516c\u53f8\uff0c\u51fa\u5e2d\u80a1\u6771\u4e4b\u80a1\u4efd\u7e3d\u6578\u4e0d\u8db3\u524d\u9805\u5b9a\u984d\u8005\uff0c\u5f97\u4ee5\u6709\u4ee3\u8868\u5df3\u767c\u884c\u80a1\u4efd\u7e3d\u6578\u904e\u534a\u6578\u80a1\u6771\u4e4b\u51fa\u5e2d\uff0c\u51fa\u5e2d\u80a1\u6771\u8868\u6c7a\u6b0a\u4e09\u5206\u4e4b\u4e8c\u4ee5\u4e0a\u540c\u610f\u884c\u4e4b\u3002<\/li>
          3. III\uff1a\u524d\u4e8c\u9805\u51fa\u5e2d\u80a1\u6771\u80a1\u4efd\u7e3d\u6578\u53ca\u8868\u6c7a\u6b0a\u6578\uff0c\u7ae0\u7a0b\u6709\u8f03\u9ad8\u4e4b\u898f\u5b9a\u8005\uff0c\u5f9e\u5176\u898f\u5b9a\u3002<\/li>
          4. \u5c0f\u7d50\uff1a\u5408\u4f75\u6c7a\u8b70\u4e4b\u6c7a\u8b70\u9580\u6abb\u70ba\u80a1\u6771\u6703\u7279\u5225\u6c7a\u8b70\uff0c\u516c\u958b\u767c\u884c\u516c\u53f8\u4ea6\u5f97\u4ee5\u4fbf\u5b9c\u6c7a\u8b70\u884c\u4e4b\uff1b\u4f46\u516c\u53f8\u4ecd\u5f97\u4ee5\u7ae0\u7a0b\u53e6\u8a02\u66f4\u9ad8\u4e4b\u6c7a\u8b70\u9580\u6abb\u3002<\/li><\/ol><\/li>
          5. \u7570\u8b70\u80a1\u6771\u884c\u4f7f\u80a1\u4efd\u6536\u8cb7\u8acb\u6c42\u6b0a(#317I)\uff1a\u516c\u53f8\u5206\u5272\u6216\u8207\u4ed6\u516c\u53f8\u5408\u4f75\u6642\uff0c\u8463\u4e8b\u6703\u61c9\u5c31\u5206\u5272\u3001\u5408\u4f75\u6709\u95dc\u4e8b\u9805\uff0c\u4f5c\u6210\u5206\u5272\u8a08\u756b\u3001\u5408\u4f75\u5951\u7d04\uff0c\u63d0\u51fa\u65bc\u80a1\u6771\u6703\uff1b\u80a1\u6771\u5728\u96c6\u6703\u524d\u6216\u96c6\u6703\u4e2d\uff0c\u4ee5\u66f8\u9762\u8868\u793a\u7570\u8b70\uff0c\u6216\u4ee5\u53e3\u982d\u8868\u793a\u7570\u8b70\u7d93\u7d00\u9304\u8005\uff0c\u5f97\u653e\u68c4\u8868\u6c7a\u6b0a\uff0c\u800c\u8acb\u6c42\u516c\u53f8\u6309\u7576\u6642\u516c\u5e73\u50f9\u683c\uff0c\u6536\u8cb7\u5176\u6301\u6709\u4e4b\u80a1\u4efd\u2026\u3002<\/li>
          6. \u7de8\u9020\u8cc7\u7522\u8ca0\u50b5\u8868\u53ca\u8ca1\u7522\u76ee\u9304(#317\u6e96\u7528#73I)<\/li>
          7. \u8e10\u884c\u4fdd\u969c\u50b5\u6b0a\u4eba\u7a0b\u5e8f
            1. \u516c\u53f8\u6cd5\u7b2c73\u689d\u7b2c2\u9805\uff1a\u516c\u53f8\u70ba\u5408\u4f75\u6c7a\u8b70\u5f8c\uff0c\u61c9\u5373\u5411\u5404\u50b5\u6b0a\u4eba\u5206\u5225\u901a\u77e5\u53ca\u516c\u544a\uff0c\u4e26\u6307\u5b9a\u4e09\u5341\u65e5\u4ee5\u4e0a\u671f\u9650\uff0c\u8072\u660e\u50b5\u6b0a\u4eba\u5f97\u65bc\u671f\u9650\u5167\u63d0\u51fa\u7570\u8b70\u3002<\/li>
            2. \u516c\u53f8\u6cd5\u7b2c74\u689d\uff1a\u516c\u53f8\u4e0d\u70ba\u524d\u689d\u4e4b\u901a\u77e5\u53ca\u516c\u544a\uff0c\u6216\u5c0d\u65bc\u5728\u6307\u5b9a\u671f\u9650\u5167\u63d0\u51fa\u7570\u8b70\u4e4b\u50b5\u6b0a\u4eba\u4e0d\u70ba\u6e05\u511f\uff0c\u6216\u4e0d\u63d0\u4f9b\u76f8\u7576\u64d4\u4fdd\u8005\uff0c\u4e0d\u9b25\u4ee5\u5176\u5408\u4f75\u5c0d\u6297\u50b5\u6b0a\u4eba\u3002<\/li><\/ol><\/li>
            3. \u5b58\u7e8c\u516c\u53f8\u8b8a\u66f4\u7ae0\u7a0b\u3001\u65b0\u8a2d\u516c\u53f8\u8a02\u7acb\u7ae0\u7a0b\uff1a\u8acb\u53c3\u7167\u516c\u53f8\u6cd5\u7b2c318\u689d\u898f\u5b9a<\/li><\/ol>\n\n\n

              \u8cc7\u6599\u4f86\u6e90\uff1a\u856d\u96c4(2020)\u3002\u516c\u53f8\u6cd5\u96c4\u9738\u5929\u4e0b\u3002\u65b0\u4fdd\u6210\u51fa\u7248\u793e<\/p>\n","protected":false},"excerpt":{"rendered":"

              \u4f9d\u64da\u4f01\u696d\u4f75\u8cfc\u6cd5\u7b2c2\u689d\u7b2c1\u9805\u898f\u5b9a\uff1a\u516c\u53f8\u4e4b\u4f75\u8cfc\uff0c\u4f9d\u672c\u6cd5\u4e4b\u898f\u5b9a\uff1b\u672c\u6cd5\u672a\u898f\u5b9a\u8005\uff0c\u4f9d\u516c\u53f8\u6cd5 … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-230","post","type-post","status-publish","format-standard","hentry","category-2"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/230","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=230"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/230\/revisions"}],"predecessor-version":[{"id":1774,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/230\/revisions\/1774"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=230"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}