{"id":2364,"date":"2024-12-30T20:28:57","date_gmt":"2024-12-30T12:28:57","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2364"},"modified":"2024-12-30T20:28:58","modified_gmt":"2024-12-30T12:28:58","slug":"%e4%bf%9d%e5%85%a8%e6%a5%ad%e8%a8%ad%e7%ab%8b%e6%a6%82%e8%bf%b0%e5%8f%8a%e7%87%9f%e6%a5%ad%e8%a8%88%e7%95%ab%e6%9b%b8%e6%92%b0%e5%af%ab%e6%b3%a8%e6%84%8f%e4%ba%8b%e9%a0%85","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2364","title":{"rendered":"\u4fdd\u5168\u696d\u8a2d\u7acb\u6982\u8ff0\u53ca\u71df\u696d\u8a08\u756b\u66f8\u64b0\u5beb\u6ce8\u610f\u4e8b\u9805"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u58f9\u3001\u8a2d\u7acb\u6982\u8ff0\uff1a<\/strong>
\u4e00\u3001\u64b0\u5beb\u71df\u696d\u8a08\u756b\u66f8\uff0c\u5411\u5167\u653f\u90e8\u8b66\u653f\u7f72\u905e\u4ef6\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u3002<\/h3>\n\n\n\n

\u4e8c\u3001\u5167\u653f\u90e8\u8b66\u653f\u7f72\u51fd\u6587\u7576\u5730\u7e23\u5e02\u8b66\u5bdf\u5c40\uff0c\u9032\u884c\u73fe\u5834\u52d8\u5bdf\u3002<\/p>\n\n\n\n

\u4e09\u3001\u5167\u653f\u90e8\u8b66\u653f\u7f72\u6838\u767c\u8a31\u53ef\u51fd\u3002<\/p>\n\n\n\n

\u56db\u3001\u6301\u8a31\u53ef\u51fd\u5411\u7d93\u6fdf\u90e8\u3001\u7576\u5730\u7e23\u5e02\u653f\u5e9c\u7533\u8acb\u516c\u53f8\u767b\u8a18\u3002<\/p>\n\n\n\n

\u4e94\u3001\u52a0\u5165\u7576\u5730\u4fdd\u5168\u540c\u696d\u516c\u6703\u3002<\/p>\n\n\n\n

\u8cb3\u3001\u8a2d\u7acb\u6ce8\u610f\u4e8b\u9805\uff1a<\/h2>\n\n\n\n


\u4e00\u3001\u516c\u53f8\u7d44\u7e54\uff1a
1.\u00a0\u00a0\u00a0 \u9700\u70ba\u80a1\u4efd\u6709\u9650\u516c\u53f8(\u4fdd\u5168\u696d\u6cd5\u7b2c3\u689d)\u3002<\/p>\n\n\n\n

2.    \u516c\u53f8\u540d\u7a31\u4e2d\u9700\u6709\u4fdd\u5168\u5b57\u6a23\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u8a2d\u7acb\u5730\u5740\uff1a
\u4e0d\u53ef\u8207\u5176\u4ed6\u516c\u53f8\u70ba\u540c\u4e00\u5730\u5740\u3002<\/p>\n\n\n\n

\u4e09\u3001\u8cc7\u672c\u984d\uff1a
\u65b0\u53f0\u5e634,000\u842c\u3002<\/p>\n\n\n\n

\u53c3\u3001\u71df\u696d\u8a08\u756b\u66f8\u64b0\u5beb\u5167\u5bb9\u6ce8\u610f\u4e8b\u9805\uff1a<\/h2>\n\n\n\n


\u4e00\u3001\u516c\u53f8\u540d\u7a31\uff1a
\u9810\u67e5\u6838\u6dee\u51fd\uff0c\u9700\u70ba\u201d\u65b0\u8a2d\u7acb\u201d\u516c\u53f8\u4e14\u7533\u8acb\u4eba\u9700\u70ba\u5c07\u4f86\u8a2d\u7acb\u767b\u8a18\u6642\u4e4b\u767c\u8d77\u4eba\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u71df\u696d\u8655\u6240\uff1a
(\u4e00)\u3001   \u4fdd\u5168\u696d\u6cd5\u7b2c8\u689d\uff0c\u9700\u6709\u56fa\u5b9a\u71df\u696d\u8655\u6240\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001   \u4e0d\u5f97\u8207\u5176\u4ed6\u516c\u53f8\u6df7\u7528(\u6b64\u71df\u696d\u8655\u6240\u50c5\u80fd\u8a2d\u7acb\u4e00\u5bb6\u516c\u53f8)\u3002<\/p>\n\n\n\n

(\u4e09)\u3001   \u9700\u5411\u7576\u5730\u8f44\u5340\u5efa\u8a2d\u6a5f\u95dc\u7533\u8acb\u53ef\u5f97\u767b\u8a18\u70ba\u71df\u696d\u8655\u6240\u4e4b\u8b49\u660e\u51fd\u3002<\/p>\n\n\n\n

(\u56db)\u3001   \u9700\u6aa2\u9644\u71df\u696d\u8655\u6240\u7684\u7167\u7247\u5716\u8aaa\u3002<\/p>\n\n\n\n

\u4e09\u3001\u8ca0\u8cac\u4eba\u540d\u518a\uff1a
\u672a\u72af\u516c\u53f8\u6cd5\u7b2c\u4e09\u5341\u689d\u5404\u6b3e\u7279\u5b9a\u72af\u7f6a\u524d\u79d1\u4e4b\u5207\u7d50\u66f8\u3002<\/p>\n\n\n\n

\u56db\u3001\u6240\u71df\u4e8b\u696d\uff1a
(\u4e00)\u3001   \u9700\u5217\u660e\u7d93\u71df\u9805\u76ee\uff0c\u5c6c\u7cfb\u7d71\u4fdd\u5168\u3001\u99d0\u885b\u4fdd\u5168\u4ea6\u6216\u662f\u4eba\u8eab\u4fdd\u5168\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001   \u4fdd\u5168\u696d\u6cd5\u7b2c4\u689d\uff1a<\/p>\n\n\n\n

1.    \u95dc\u65bc\u8fa6\u516c\u8655\u6240\u3001\u71df\u696d\u8655\u6240\u3001\u5ee0\u5834\u3001\u5009\u5eab\u3001\u6f14\u85dd\u5834\u6240\u3001\u7af6\u8cfd \u5834\u6240\u3001\u4f4f\u5c45\u8655\u6240\u3001\u5c55\u793a\u53ca\u95b1\u89bd\u5834\u6240\u3001\u505c\u8eca\u5834\u7b49\u9632\u76dc\u3001\u9632\u706b\u3001\u9632\u707d\u4e4b\u5b89\u5168\u9632\u8b77\u3002<\/p>\n\n\n\n

2.    \u95dc\u65bc\u73fe\u91d1\u6216\u5176\u4ed6\u8cb4\u91cd\u7269\u54c1\u904b\u9001\u4e4b\u5b89\u5168\u7dad\u8b77\u3002<\/p>\n\n\n\n

3.    \u95dc\u65bc\u4eba\u8eab\u4e4b\u5b89\u5168\u7dad\u8b77\u3002<\/p>\n\n\n\n

4.    \u5176\u4ed6\u7d93\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5b9a\u4e4b\u4fdd\u5168\u696d\u52d9\u3002<\/p>\n\n\n\n

\u4e0a\u8ff0\u7b2c\u56db\u6b3e\u7d93\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5b9a\u4e4b\u4fdd\u5168\u696d\u52d9\uff0c\u76ee\u524d\u7d93\u5167\u653f\u90e8 \u6838\u5b9a\u4e4b\u696d\u52d9\u6709\u4e8c\uff1a<\/p>\n\n\n\n

\uff08\uff11\uff09\u63d0\u4f9b\u6709\u95dc\u9632\u76dc\u3001\u9632\u706b\u3001\u9632\u707d\u3001\u7b49\u5b89\u5168\u7cfb\u7d71\u4e4b\u8aee\u8a62\u9867\u554f\u696d\u52d9\u3002<\/p>\n\n\n\n

\uff08\uff12\uff09\u9632\u76dc\u3001\u9632\u706b\u3001\u9632\u707d\u7b49\u6709\u95dc\u8a2d\u5099\u5668\u5177\u4e4b\u7cfb\u7d71\u898f\u5283\u3001\u8a2d\u8a08\u3001\u4fdd\u990a\u3001\u4fee\u7406\u3001\u5b89\u88dd(\u8d74\u5ba2\u6236\u73fe\u5834\u4f5c\u696d)\u3002<\/p>\n\n\n\n

\u4e94\u3001\u71df\u696d\u8a2d\u5099\uff1a
(\u4e00)\u3001   \u7cfb\u7d71\u8a2d\u5099\uff1a<\/p>\n\n\n\n

\u9700\u6aa2\u9644\u5be6\u7269\u7167\u7247\u3001\u767c\u7968\u5f71\u672c\u3001\u64cd\u4f5c\u624b\u518a\u3002\u7cfb\u7d71\u8a2d\u5099\u65bc\u5c1a\u672a\u71df\u696d\u524d\uff0c\u9700\u5148\u884c\u88dd\u8a2d\u4ee5\u5229\u6aa2\u67e5\u3002<\/p>\n\n\n\n

1.    \u88dd\u8a2d\u65bc\u5ba2\u6236\u8655\u4e4b\u8a2d\u5099\uff1a<\/p>\n\n\n\n

A.    \u76dc\u8b66\u3001\u706b\u8b66\u3001\u7dca\u6025\u6309\u9234\u7b49\u611f\u61c9\u88dd\u7f6e\u3002<\/p>\n\n\n\n

B.    \u50b3\u8a0a\u4e3b\u6a5f\uff0c\u63a5\u53d7\u611f\u61c9\u4e26\u767c\u51fa\u8b66\u5831\uff0c\u7acb\u5373\u5c07\u8a0a\u865f\u50b3\u81f3\u4fdd\u5168\u516c\u53f8\u4e4b\u53d7\u8a0a\u7cfb\u7d71\u3002<\/p>\n\n\n\n

C.    \u8b80\u5361\u6a5f\uff0c\u4ee5\u5229\u8a2d\u5b9a\u53ca\u89e3\u9664\u4fdd\u5168\u7cfb\u7d71\u3002<\/p>\n\n\n\n

D.    \u53ef\u8a2d\u7f6e\u6a23\u672c\u53ca\u64cd\u4f5c\u624b\u518a\u4ee5\u4f9b\u6aa2\u67e5<\/p>\n\n\n\n

2.    \u88dd\u8a2d\u65bc\u4fdd\u5168\u696d\u8655\u4e4b\u8a2d\u5099\uff1a<\/p>\n\n\n\n

A.    \u76e3\u63a7\u4e2d\u5fc3\u9808\u8a2d\u7f6e\u53d7\u8a0a\u7cfb\u7d71\uff0c\u63a5\u53d7\u5ba2\u6236\u7aef\u50b3\u9001\u4e4b\u8a0a\u865f\uff0c \u4e26\u767c\u51fa\u72c0\u6cc1\u8a0a\u606f\u3002<\/p>\n\n\n\n

B.    \u4e0d\u65b7\u96fb\u7cfb\u7d71\u9632\u6b62\u65b7\u96fb\u3002<\/p>\n\n\n\n

C.    \u5bb9\u932f\u7cfb\u7d71\u9632\u6b62\u7cfb\u7d71\u7576\u6a5f\u3002<\/p>\n\n\n\n

3.    \u82e5\u70ba\u904b\u9001\u4fdd\u5168\u696d\u8005\uff0c\u904b\u9214\u8eca\u4e4b\u81ea\u52d5\u5831\u8b66\u7cfb\u7d71\u53ca\u9632\u76dc\u3001\u9632\u6436\u88dd\u7f6e\u9808\u5177\u5099\u4e4b\u914d\u5099\uff1a<\/p>\n\n\n\n

A.    \u81ea\u52d5\u5831\u8b66\u7cfb\u7d71\u90e8\u5206\uff1a<\/p>\n\n\n\n

I.    \u9059\u63a7\uff08\u624b\u52d5\uff09\u8a9e\u97f3\u6216\u8072\u5149\u8b66\u5831\u5668\u3002<\/p>\n\n\n\n

II.  \u884c\u52d5\u96fb\u8a71\u8eca\u88dd\u81fa\u3001\uff36\uff28\uff26\u9ad8\u983b\u7387\u7121\u7dda\u96fb\u8a2d\u5099\u3001\u4e2d\u7e7c\u5f0f \u7121\u7dda\u96fb\u8eca\u88dd\u81fa\uff0c\u6216\u5176\u4ed6\u7d93\u6e2c\u8a66\u5408\u65bc\u904b\u9214\u8eca\u4f7f\u7528\uff0c\u4e26\u7d93 \u4fdd\u5168\u696d\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8a8d\u53ef\u4e4b\u884c\u52d5\u901a\u8a0a\u8a2d\u5099\u3002<\/p>\n\n\n\n

B.    \u9632\u76dc\u3001\u9632\u6436\u88dd\u7f6e\uff1a\u9808\u65bc\u904b\u9214\u8eca\u88dd\u8a2d\u4e0b\u5217\u4e09\u9805\u8a2d\u5099\uff1a<\/p>\n\n\n\n

I.    \u56fa\u5b9a\u4e4b\u4fdd\u96aa\u7bb1\u3002<\/p>\n\n\n\n

II.  \u6240\u6709\u8eca\u9580\u65bc\u767c\u751f\u7dca\u6025\u4e8b\u6545\u6642\uff0c\u53ef\u63a7\u5236\u7686\u7531\u5167\u90e8\u958b\u555f\uff0c \u4e0d\u80fd\u76f4\u63a5\u7531\u5916\u90e8\u958b\u555f\u3002<\/p>\n\n\n\n

III. \u81ea\u52d5\u505c\u99db\u7cfb\u7d71\uff0c\u6216\u7d93\u6e2c\u8a66\u5408\u65bc\u904b\u9214\u8eca\u4f7f\u7528\uff0c\u4e26\u7d93\u4fdd\u5168 \u696d\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u8a8d\u53ef\u4e4b\u8eca\u8f1b\u5b9a\u4f4d\u7cfb\u7d71\u3002<\/p>\n\n\n\n

4.    \u82e5\u6709\u4f7f\u7528\u9632\u5f48\u8863\uff08\u76d4\uff09\u3001\u9632\u5f48\u76fe\u724c\uff0c\u9808\u6aa2\u9644\u5217\u518a\u9001\u7ba1\u5340 \u6d3e\u51fa\u6240\u767b\u8a18\u5099\u67e5\u4e4b\u8b49\u660e\u3002<\/p>\n\n\n\n

5.    \u82e5\u6709\u4f7f\u7528\u8b66\u68cd\uff0c\u9808\u6aa2\u9644\u8f44\u5340\u8b66\u5bdf\u5c40\uff08\u5206\u5c40\uff09\u4e4b\u5099\u67e5\u8b49\u660e \uff08\u4e00\u822c\u6728\u8cea\u68cd\u68d2\uff0c\u514d\u5099\u67e5\uff09\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001   \u8eca\u8f1b\uff1a<\/p>\n\n\n\n

1.    \u9700\u6709\u6c7d\u8eca\u53ca\u6a5f\u8eca\u5404\u4e00\u90e8\u3002<\/p>\n\n\n\n

2.    \u8eca\u8f1b\u6240\u6709\u6b0a\u975e\u7c4c\u8a2d\u4e2d\u516c\u53f8\u6240\u6709\uff0c\u9700\u6aa2\u9644\u516c\u53f8\u8a2d\u7acb\u5f8c\u6240\u6709\u6b0a\u79fb\u8f49\u7d66\u516c\u53f8\u4e4b\u8b93\u6e21\u66f8\u6216\u662f\u8eca\u8f1b\u79df\u8cc3\u5951\u7d04\u66f8\u3002<\/p>\n\n\n\n

3.    \u6aa2\u9644\u884c\u8eca\u57f7\u7167\u53ca\u6295\u4fdd\u8eca\u8f1b\u4e4b\u4fdd\u96aa\u8b49\u5f71\u672c\u3002<\/p>\n\n\n\n

4.    \u8eca\u8f1b\u5747\u9700\u63d0\u4f9b\u7167\u7247\uff0c\u9700\u6aa2\u67e5\u8eca\u8eab\u6216\u5176\u4ed6\u660e\u986f\u8655\uff0c\u9700\u6709\u9192\u76ee\u4e4bOO\u4fdd\u5168\u5b57\u6a23\uff0c\u5b57\u9ad4\u9700\u70ba\u6a19\u6977\u9ad4\uff0c\u4e14\u6bcf\u5b57\u9577\u5bec\u540420\u516c\u53f8\u516c\u4e0a\u3002<\/p>\n\n\n\n

5.    \u8eca\u8f1b\u5167\u9700\u6709\u901a\u8a0a\u8a2d\u5099\uff0c\u4e14\u8655\u65bc\u582a\u7528\u72c0\u614b\u3002<\/p>\n\n\n\n

6.    \u8eca\u8eab\u984f\u8272\u4e0d\u5f97\u8207\u8b66\u7528\u5de1\u908f\u8eca\u76f8\u540c\uff0c\u4e26\u4e0d\u5f97\u88dd\u8a2d\u8b66\u793a\u53ca\u8b66\u9cf4\u5668\u3002<\/p>\n\n\n\n

7.    \u82e5\u7d93\u71df\u73fe\u91d1\u6216\u5176\u4ed6\u8cb4\u91cd\u7269\u54c1\u904b\u9001\u4fdd\u5168\uff0c\u7d93\u71df\u7d93\u71df\u300c\u95dc\u65bc\u73fe\u91d1\u6216\u5176\u4ed6\u8cb4\u91cd\u7269\u54c1\u904b\u9001\u4e4b\u5b89\u5168\u7dad\u8b77\u300d\u696d \u52d9\u8005\uff0c\u61c9\u6709\u7279\u6b8a\u5b89\u5168\u88dd\u7f6e\u4e4b\u904b\u9214\u8eca\uff0c\u7533\u8acb\u8a72\u9805\u4fdd\u5168\u696d \u52d9\u9808\u6aa2\u9644\u4e0b\u5217\u8cc7\u6599\uff08\u4e00\u5f0f\u5169\u4efd\uff0c\u4e00\u4efd\u7f6e\u65bc\u8f44\u5340\u8b66\u5bdf\u5c40 \u5099\u67e5\uff0c\u4e00\u4efd\u5831\u9001\u8b66\u653f\u7f72\u5be9\u67e5\uff09\uff1a<\/p>\n\n\n\n

A.    \u904b\u9214\u8eca\u898f\u683c\u4e4b\u7167\u7247\u5716\u8aaa\u3002<\/p>\n\n\n\n

B.    \u9632\u5f48\u6e2c\u8a66\u8b49\u660e\uff08\u9632\u5f48\u6750\u8cea\u9808\u5177\u6709\u9ede\u4e09\u516b\u53ca\u9ede\u56db\u4e94\u624b\u69cd\u7b49\u7d1a\u4ee5\u4e0a\u4e4b\u9632\u5f48\u529f\u80fd\u8b49\u660e\u53ca\u4fdd\u56fa\u671f\u9650\u8b49\u660e\uff09\u3002<\/p>\n\n\n\n

C.    \u81ea\u52d5\u5831\u8b66\u7cfb\u7d71\u4e4b\u898f\u683c\u7167\u7247\u3001\u529f\u80fd\u5716\u8aaa\u3002<\/p>\n\n\n\n

D.    \u9632\u76dc\u3001\u9632\u6436\u88dd\u7f6e\u4e4b\u898f\u683c\u7167\u7247\u3001\u529f\u80fd\u5716\u8aaa\u3002<\/p>\n\n\n\n

E.    \u4ea4\u901a\u76e3\u7406\u6a5f\u95dc\u6838\u767c\u4e4b\u884c\u8eca\u57f7\u7167\u8b49\u660e\u3002<\/p>\n\n\n\n

F.    \u5207\u7d50\u66f8\uff08\u5207\u7d50\u66f8\u5167\u5bb9\u61c9\u5177\u660e\u672c\u516c\u53f8\u6240\u4f7f\u7528\u4e4b\u904b\u9214\u8eca\u5982 \u6539\u88dd\u3001\u7dad\u8b77\u4e0d\u826f\u6216\u672a\u5177\u9632\u5f48\u6e2c\u8a66\u8b49\u660e\u4e4b\u5be6\u8cea\u6a19\u6e96\uff0c\u81f4 \u640d\u5bb3\u5ba2\u6236\u6b0a\u76ca\u8005\uff0c\u61c9\u8ca0\u4e00\u5207\u6cd5\u5f8b\u4e0a\u4e4b\u8cac\u4efb\uff09\u3002<\/p>\n\n\n\n

\u516d\u3001\u8cc7\u672c\u7e3d\u984d\uff1a
(\u4e00)\u3001   \u8cc7\u672c\u984d4,000\u842c<\/p>\n\n\n\n

(\u4e8c)\u3001   \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u7c3d\u8b49\u53ca\u5b58\u6b3e\u8b49\u660e\u5f71\u672c\uff08\u4ee5\u4e0a\u5747\u9650\u65bc\u4e00\u500b\u6708\u5167\u4e4b\u8b49\u660e\uff09\u3002<\/p>\n\n\n\n

(\u4e09)\u3001   \u5207\u7d50\u66f8\uff0c\u5207\u7d50\u300c\u7d55\u7121\u9055\u53cd\u516c\u53f8\u6cd5\u7b2c\u4e5d\u689d \u7b2c\u4e00\u9805\u865b\u8a2d\u8cc7\u672c\u984d\u4e4b\u60c5\u4e8b\uff0c\u5426\u5247\u9858\u53d7\u6cd5\u5f8b\u56b4\u53b2\u5236\u88c1\u300d\u7b49\u8a9e\u3002<\/p>\n\n\n\n

\u4e03\u3001\u57f7\u884c\u4fdd\u5168\u4f5c\u696d\u65b9\u5f0f\uff1a
(\u4e00)\u3001   \u9808\u5206\u5225\u4f9d\u6240\u7533\u8acb\u4e4b\u7d93\u71df\u696d\u52d9\u8f09\u660e\u7cfb\u7d71\u4fdd\u5168\u3001\u99d0\u885b\u4fdd\u5168\u3001\u73fe\u91d1\u6216\u5176\u4ed6\u8cb4\u91cd\u7269\u54c1\u904b\u9001\u4fdd\u5168\u3001\u4eba\u8eab \u4fdd\u5168\u7b49\u5b89\u5168\u7dad\u8b77\u4f5c\u696d\u65b9\u5f0f\uff0c\u4ee5\u53ca\u57f7\u884c\u4fdd\u5168\u696d\u52d9\u6642\u767c\u73fe\u5f37\u76dc\u3001\u7aca\u76dc\u3001\u706b\u707d\u3001\u53ca\u5176\u4ed6\u8207\u6cbb\u5b89\u6709\u95dc\u4e4b\u4e8b\u6545\u6642\uff0c\u7acb\u5373\u901a \u5831\u7576\u5730\u8b66\u5bdf\u6a5f\u95dc\u4e4b\u65b9\u5f0f\u3002(\u4fdd\u5168\u696d\u6cd5\u7b2c4-1\u689d)<\/p>\n\n\n\n

(\u4e8c)\u3001   \u5f37\u76dc\u3001\u7aca\u76dc\u3001\u706b\u707d\u3001\u53ca\u5176\u4ed6\u8207\u6cbb\u5b89\u6709\u95dc\u4e4b\u4e8b\u6545\uff0c\u6bcf\u4e00\u9805\u7dca\u6025\u8655\u7406\u65b9\u5f0f\u5747\u9700\u5217\u660e\u3002<\/p>\n\n\n\n

\u516b\u3001\u6295\u4fdd\u8cac\u4efb\u4fdd\u96aa\u91d1\u984d\u53ca\u4fdd\u96aa\u55ae\u689d\u6b3e\uff1a
(\u4e00)\u3001   \u6295\u4fdd\u8cac\u4efb\u4fdd\u96aa\u9700\u5305\u542b\u6240\u7533\u8acb\u4e4b\u7d93\u71df\u4fdd\u5168\u696d\u52d9\u9805\u76ee\uff0c\u4f8b\u5982\u99d0\u885b\u4fdd\u5168\uff0c\u7d93\u71df\u696d\u52d9\u7bc4\u570d\u4fdd\u5168\u6cd5\u7b2c4\u689d\u4e4b\u7bc4\u570d\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001   \u6295\u4fdd\u8cac\u4efb\u4fdd\u96aa\u4e4b\u4fdd\u96aa\u91d1\u984d\u81f3\u5c11\u70ba\uff1a<\/p>\n\n\n\n

1.    \u6bcf\u4e00\u500b\u4eba\u8eab\u9ad4\u50b7\u4ea1\uff0c\u65b0\u81fa\u5e63\u4e00\u4f70\u842c\u5143\u3002<\/p>\n\n\n\n

2.    \u6bcf\u4e00\u4e8b\u6545\u8eab\u9ad4\u50b7\u4ea1\uff0c\u65b0\u81fa\u5e63\u4e94\u4f70\u842c\u5143\u3002<\/p>\n\n\n\n

3.    \u6bcf\u4e00\u4e8b\u6545\u8ca1\u7522\u640d\u5931\uff0c\u65b0\u81fa\u5e63\u4e8c\u4f70\u842c\u5143\u3002<\/p>\n\n\n\n

4.    \u4fdd\u96aa\u671f\u9593\u5167\u7d2f\u8a08\uff0c\u65b0\u81fa\u5e63\u4e00\u4edf\u842c\u5143\u3002<\/p>\n\n\n\n

\u4e5d\u3001\u4fdd\u5168\u4eba\u54e1\u670d\u88dd\u53ca\u88dd\u5099\u7a2e\u985e\u898f\u683c\uff1a
(\u4e00)\u3001   \u670d\u88dd\u6a23\u5f0f\uff1a\u9700\u6709\u590f\u5929\u53ca\u51ac\u5929\u5169\u7a2e\u670d\u88dd\u6a23\u5f0f\uff0c\u4e14\u9700\u6709\u6b63\u9762\u3001\u5074\u9762\u7167\u7247\u5404\u4e00\u5f35\uff0c\u5171\u8a08\u56db\u5f35\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001   \u88dd\u5099\u7a2e\u985e\uff1a\u9700\u5217\u660e\u7a2e\u985e\u898f\u683c(\u6aa2\u9644\u7167\u7247\u5716\u8aaa)\u3001\u6578\u91cf\u53ca\u7528\u9014\u8aaa\u660e\uff0c\u8209\u4f8b\u800c\u8a00\uff1a\u6307\u63ee\u68d26\u652f\uff0c\u7528\u65bc\u57f7\u52e4\u4eba\u54e1\u3001\u8eca\u8f1b\u5f15\u5c0e\u3001\u4ea4\u7ba1\uff0c\u80fd\u6709\u660e\u986f\u65b9\u5411\u4e4b\u6307\u5f15\u3002<\/p>\n\n\n\n

\u5341\u3001\u4fdd\u5168\u4eba\u54e1\u8a13\u7df4\u8a08\u756b\uff1a\u8a13\u7df4\u8a08\u756b\u9700\u5217\u660e
(\u4e00)\u3001   \u8077\u524d\u5c08\u696d\u8a13\u7df4\uff1a<\/p>\n\n\n\n

1.       \u5b78\u79d1\u3001\u8853\u79d1\u4e4b\u8a13\u7df4\u8ab2\u76ee\u8868\u3002<\/p>\n\n\n\n

2.       \u8a13\u7df4\u6642\u9593\u9808\u4e00\u9031\u4ee5\u4e0a\uff0c\u6642\u6578\u81f3\u5c11\u9808\u6eff\u56db\u5341\u5c0f\u6642\uff0c\u6bcf\u5929\u4e0d\u5f97\u8d85\u904e8\u5c0f\u6642\u3002<\/p>\n\n\n\n

3.       \u57fa\u672c\u53ca\u5c08\u696d\u6559\u80b2\uff1a\u9808\u81f3\u5c11\u96c6\u4e2d\u8a13\u7df4\u4e8c\u65e5\uff0c\u6bcf\u65e5\u8a13\u7df4\u6642\u6578\u81f3\u5c11\u9808\u6eff8\u5c0f\u6642\uff0c\u5171\u8a0816\u5c0f\u6642\u3002<\/p>\n\n\n\n

A.    \u57fa\u672c\u6559\u80b2\uff1a<\/p>\n\n\n\n

(A)\u3001\u81f3\u5c11\u56db\u5c0f\u6642\u7531\u5217\u518a\u7684\u7a2e\u5b50\u6559\u5b98\u64d4\u4efb\uff0c\u540c\u4e00\u79d1\u76ee\u4e0d\u5f97\u903e\u4e8c\u5c0f\u6642\u3002<\/p>\n\n\n\n

(B)\u3001\u79d1\u76ee\u5982\u4e0b\uff1a<\/p>\n\n\n\n

I. \u5371\u6a5f\u8655\u7406\u3002<\/p>\n\n\n\n

II.      \u5211\u4e8b\u6cd5\u6982\u8981\u3002<\/p>\n\n\n\n

III.    \u72af\u7f6a\u9810\u9632\u8207\u6c11\u529b\u904b\u7528\u3002<\/p>\n\n\n\n

IV.      \u72af\u7f6a\u5075\u67e5\u3002<\/p>\n\n\n\n

V. \u9632\u76dc\u9632\u6436\u5be6\u52d9\u3002<\/p>\n\n\n\n

VI.      \u4fdd\u5168\u696d\u7406\u8ad6\u3002<\/p>\n\n\n\n

VII.    \u6551\u707d\u9632\u8b77\u8a13\u7df4\u3002<\/p>\n\n\n\n

VIII.   \u4fdd\u5168\u696d\u6cd5\u53ca\u5176\u65bd\u884c\u7d30\u5247\u7b49\u76f8\u95dc\u6cd5\u4ee4\u3002<\/p>\n\n\n\n

IX.      \u4fdd\u5168\u696d\u7d93\u71df\u3001\u7ba1\u7406\u53ca\u672a\u4f86\u5c55\u671b\u3002<\/p>\n\n\n\n

X. \u4fdd\u5168\u57f7\u52e4\u4e4b\u539f\u5247\u8207\u61c9\u6ce8\u610f\u4e8b\u9805\u3002<\/p>\n\n\n\n

XI.      \u4ea4\u901a\u6307\u63ee\u3001\u758f\u5c0e\u53ca\u4ea4\u901a\u4e8b\u6545\u4e4b\u5354\u52a9\u8655\u7406\u3002<\/p>\n\n\n\n

XII.\u00a0\u00a0\u00a0 \u64d2\u62ff\u3001\u7d9c\u5408\u61c9\u7528\u62f3\u6280\u6216\u9632\u8eab\u8853\u3002<\/p>\n\n\n\n

B\u3001\u5c08\u696d\u6559\u80b2\uff1a<\/p>\n\n\n\n

(A)\u3001\u4f9d\u6240\u5f9e\u4e8b\u4e4b\u4fdd\u5168\u696d\u52d9\u5340\u5206\uff0c\u4e26\u5f97\u4ee5\u73fe\u5730\u5be6\u7fd2\u65b9\u5f0f\u70ba\u4e4b\u3002<\/p>\n\n\n\n

(B)\u3001\u82e5\u5f9e\u4e8b\u99d0\u885b\u53ca\u904b\u9214\u4fdd\u5168\u696d\u52d9\u8005\uff0c\u4fdd\u5168\u4eba\u54e1\u61c9\u7279\u5225\u52a0\u5f37\u300c\u89c0\u5bdf\u53ca\u81e8\u5834\u61c9\u8b8a\u80fd\u529b\u8a13\u7df4\u300d\u3002<\/p>\n\n\n\n

(C)\u3001\u82e5\u5f9e\u4e8b\u7cfb\u7d71\u4fdd\u5168\u696d\u52d9\u8005\uff0c\u4fdd\u5168\u4eba\u54e1\u61c9\u7279\u5225\u52a0\u5f37\u300c\u96fb\u5b50\u5668\u6750\u8a2d\u5099 \u64cd\u4f5c\u4e4b\u5c08\u696d\u6280\u8853\u8a13\u7df4\u300d\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001   \u5728\u8077\u8a13\u7df4\uff1a<\/p>\n\n\n\n

    \n
  1. \u73fe\u8077\u4fdd\u5168\u4eba\u54e1\u6bcf\u6708\u65bd\u4e88\u56db\u5c0f\u6642\u4ee5\u4e0a\u4e4b\u5728\u8077\u8a13\u7df4\u8ab2\u76ee\u8868\u3002<\/li>\n\n\n\n
  2. \u6bcf\u6708\u9700\u56db\u5c0f\u6642\uff0c\u57fa\u672c\u8207\u5c08\u696d\u6559\u80b2\u5404\u4e8c\u5c0f\u6642\uff0c\u540c\u4e00\u79d1\u76ee\u4e0d\u5f97\u903e\u4e8c\u5c0f\u6642\u3002<\/li>\n<\/ol>\n\n\n\n

    (\u4e09)\u3001   \u6559\u80b2\u8a13\u7df4\u4e4b\u6559\u6750\uff1a\u9700\u9644\u4e0a\u66f8\u9762\u8cc7\u6599\u3001\u8ab2\u76ee\u8868\u3001\u8ab2\u7a0b\u5927\u7db1\u3002<\/p>\n\n\n\n

    (\u56db)\u3001   \u6559\u80b2\u8a13\u7df4\u4e4b\u5668\u6750\u3001\u8a2d\u5099\u8a2d\u65bd<\/p>\n\n\n\n

      \n
    1. \u6aa2\u9644\u7167\u7247\u5716\u8aaa<\/li>\n\n\n\n
    2. \u73fe\u5834\u9700\u6709\u5668\u6750\u3001\u8a2d\u5099\uff0c\u4f8b\u5982\uff1a\u6295\u5f71\u6a5f\u3001\u767d\u677f\u3001\u8ab2\u684c\u6905\u7b49\u2026\u3002<\/li>\n<\/ol>\n\n\n\n

      \u5341\u4e00\u3001   \u4fdd\u5168\u5951\u7d04\u66f8\uff1a
      \u8996\u7d93\u71df\u4e4b\u4fdd\u5168\u7684\u9805\u76ee\u70ba\u4f55\uff0c\u9078\u53d6\u9069\u7576\u4e4b\u4fdd\u5168\u670d\u52d9\u5408\u7d04\u66f8\uff0c\u4f8b\u5982\uff1a\u99d0\u885b\u4fdd\u5168\u5951\u7d04\u66f8\u3002\u76ee\u524d\u7db2\u8def\u4e0a\u90fd\u53ef\u641c\u5c0b\u5230\u76f8\u95dc\u4e4b\u5b9a\u578b\u5316\u5951\u7d04\u66f8\u7248\u672c\u3002
      \u2014\u4f86\u81ea\u516b\u8b49\u6703\u8a08\u5e2b\u5289\u6021\u7444\u6703\u8a08\u5e2b\/\u5730\u653f\u58eb<\/em>\u5100\u8ed2\u767c\u4f48\u65bc\u516b\u8b49\u6703\u8a08\u5e2b\u5289\u6021\u7444\u6703\u8a08\u5e2b\/\u5730\u653f\u58eb<\/em>\u5100\u8ed2\u7684\u6c99\u9f8d https:\/\/vocus.cc\/article\/67725ac4fd897800014b1160<\/p>\n","protected":false},"excerpt":{"rendered":"

      \u58f9\u3001\u8a2d\u7acb\u6982\u8ff0\uff1a\u4e00\u3001\u64b0\u5beb\u71df\u696d\u8a08\u756b\u66f8\uff0c\u5411\u5167\u653f\u90e8\u8b66\u653f\u7f72\u905e\u4ef6\u7533\u8acb\u7c4c\u8a2d\u8a31\u53ef\u3002 \u4e8c\u3001\u5167\u653f\u90e8\u8b66 … \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":[178,177],"class_list":["post-2364","post","type-post","status-publish","format-standard","hentry","category-12","tag-178","tag-177"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2364","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=2364"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2364\/revisions"}],"predecessor-version":[{"id":2366,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2364\/revisions\/2366"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2364"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}