{"id":2405,"date":"2025-02-10T17:42:31","date_gmt":"2025-02-10T09:42:31","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2405"},"modified":"2025-02-10T17:42:32","modified_gmt":"2025-02-10T09:42:32","slug":"%e7%94%a2%e5%be%8c%e8%ad%b7%e7%90%86%e6%a9%9f%e6%a7%8b%e7%94%b3%e8%ab%8b%e6%b5%81%e7%a8%8b%e6%a6%82%e8%bf%b0","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2405","title":{"rendered":"\u7522\u5f8c\u8b77\u7406\u6a5f\u69cb\u7533\u8acb\u6d41\u7a0b\u6982\u8ff0"},"content":{"rendered":"\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u58f9\u3001\u7522\u5f8c\u8b77\u7406\u6a5f\u69cb\u7684\u8a2d\u7f6e\u7533\u8acb\u901a\u5e38\u5206\u70ba\u5169\u5927\u968e\u6bb5\uff1a<\/p>\n\n\n\n

\u4e00\u3001\u8a2d\u7f6e\u8a31\u53ef
\u6b64\u968e\u6bb5\u4e3b\u8981\u662f\u53d6\u5f97\u4e3b\u7ba1\u6a5f\u95dc\u6838\u767c\u7684\u8a2d\u7f6e\u8a31\u53ef\uff0c\u78ba\u8a8d\u6a5f\u69cb\u8a2d\u7f6e\u7b26\u5408\u5efa\u7bc9\u3001\u6d88\u9632\u3001\u74b0\u4fdd\u3001\u53ca\u670d\u52d9\u6a19\u6e96\u8981\u6c42\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u958b\u696d\u7533\u8acb
\u5728\u8a2d\u7f6e\u8a31\u53ef\u6838\u767c\u5f8c\uff0c\u518d\u9032\u884c\u958b\u696d\u7533\u8acb\uff0c\u8fa6\u7406\u958b\u696d\u57f7\u7167\uff0c\u4f7f\u6a5f\u69cb\u80fd\u6b63\u5f0f\u958b\u59cb\u71df\u904b\u3002<\/p>\n\n\n\n

\u5728\u90e8\u5206\u5730\u5340\uff08\u4f8b\u5982\u81fa\u5317\u5e02\uff09\u4e5f\u6709\u91dd\u5c0d\u300c\u4e94\u767e\u5e73\u65b9\u516c\u5c3a\u4ee5\u4e0b\u300d\u7522\u5f8c\u8b77\u7406\u4e4b\u898f\u7bc4\uff0c\u800c\u9ad8\u96c4\u3001\u6843\u5712\u7b49\u5730\u4ea6\u6709\u5404\u81ea\u7684\u4f5c\u696d\u7a0b\u5e8f\u8207\u6587\u4ef6\u8981\u6c42\u3002<\/p>\n\n\n\n

\u8cb3\u3001\u8a2d\u7f6e\u8a31\u53ef\u7533\u8acb\u6240\u9700\u8cc7\u6599
\u4e00\u3001 \u7533\u8acb\u8a31\u53ef\u6587\u4ef6
(\u4e00)\u3001\u7533\u8acb\u66f81\u4efd\uff1a\u4f9d\u898f\u5b9a\u586b\u5beb\u300c\u7522\u5f8c\u8b77\u7406\u6a5f\u69cb\u8a2d\u7f6e\u8a31\u53ef\u7533\u8acb\u66f8\u300d\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001\u59d4\u8a17\u8fa6\u7406\u8005\uff1a\u59d4\u8a17\u66f81\u4efd\u53ca\u59d4\u8a17\u4eba\u8eab\u5206\u8b49\u6b63\u672c\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09<\/p>\n\n\n\n

(\u4e09)\u3001\u8ca0\u8cac\u8b77\u7406\u4eba\u54e1\u4e4b\u8b49\u660e\u6587\u4ef6\uff1a\u8eab\u5206\u8b49\u5f71\u672c1\u4efd\u3001\u8b77\u7406\u5e2b\uff08\u58eb\uff09\u8b49\u66f8\u6b63\u672c\u53ca\u5f71\u672c1\u4efd\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\u3001\u670d\u52d9\u5e74\u8cc7\u8b49\u660e\u6b63\u672c1\u4efd<\/p>\n\n\n\n

(\u56db)\u3001\u8a2d\u7acb\u6216\u64f4\u5145\u8a31\u53ef\u8a08\u756b\u66f81\u4efd(\u9019\u500b\u883b\u9ebb\u7169\u5beb\u7684\uff0c\u53ef\u4e0a\u7db2\u627e\u8cc7\u6599\u53c3\u8003\u4f86\u5beb)<\/p>\n\n\n\n

(\u4e94)\u3001\u5efa\u7bc9\u7269\u5408\u6cd5\u4f7f\u7528\u8b49\u660e\u6587\u4ef6\uff1a\u4f7f\u7528\u57f7\u7167\u5f71\u672c1\u4efd\u3001\u5efa\u7269\u53ca\u571f\u5730\u6240\u6709\u6b0a\u72c0\u5f71\u672c1\u4efd\u3001\u5730\u7c4d\u5716\u5f71\u672c1\u4efd\u3001\u5730\u7c4d\u8b04\u672c\u5f71\u672c1\u4efd\u3001\u79df\u8cc3\u5951\u7d04\u5f71\u672c1\u4efd\uff08\u6240\u6709\u4eba\u5247\u514d\u9644\uff09\u7b49\u3002\u8b49\u660e\u5efa\u7269\u6240\u6709\u6b0a\u53ca\u5408\u6cd5\u6027\u3002<\/p>\n\n\n\n

(\u516d)\u3001\u4f4d\u7f6e\u57161\u4efd\uff1a\u986f\u793a\u6a5f\u69cb\u6240\u5728\u5730\u53ca\u5468\u908a\u74b0\u5883\u3002<\/p>\n\n\n\n

(\u4e03)\u3001\u8b77\u7406\u6a5f\u69cb\u5e73\u9762\u7c21\u57161\u4efd\uff0c\u4e26\u4ee5\u5e73\u65b9\u516c\u5c3a\u8a3b\u660e\u6a13\u5c64\u3001\u5404\u9694\u9593\u9762\u7a4d\u3001\u7528\u9014\u8aaa\u660e\u53ca\u7e3d\u9762\u7a4d\u3002\u61c9\u6a19\u660e\u5404\u6a13\u5c64\u3001\u5404\u9694\u9593\u9762\u7a4d\u3001\u7528\u9014\u8aaa\u660e\u53ca\u7e3d\u9762\u7a4d\uff08\u4ee5\u5e73\u65b9\u516c\u5c3a\u8a08\uff09\u3002<\/p>\n\n\n\n

(\u516b)\u3001\u7531\u5176\u4ed6\u6cd5\u4eba\u4f9d\u6709\u95dc\u6cd5\u5f8b\u898f\u5b9a\u9644\u8a2d\u8005\uff0c\u6aa2\u9644\u8a72\u6cd5\u4eba\u4e3b\u7ba1\u6a5f\u95dc\u53ca\u5176\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u540c\u610f\u51fd\u4ef6<\/p>\n\n\n\n

(\u4e5d)\u3001\u8ca1\u5718\u6cd5\u4eba\u8b77\u7406\u6a5f\u69cb\u53ca\u5176\u4ed6\u6cd5\u4eba\u9644\u8a2d\u8005\uff0c\u5206\u5225\u6aa2\u5177\u8463\u4e8b\u6703\u6216\u793e\u54e1\u7e3d\u6703\u540c\u610f\u8b77\u7406\u6a5f\u69cb\u8a2d\u7f6e\u6216\u64f4\u5145\u4e4b\u6703\u8b70\u7d00\u9304<\/p>\n\n\n\n

(\u5341)\u3001\u8a2d\u65bd\u3001\u8a2d\u5099\u9805\u76ee\u6e05\u518a1\u4efd<\/p>\n\n\n\n

(\u5341\u4e00)\u3001\u672c\u5e9c\u90fd\u5e02\u767c\u5c55\u5c40\u90fd\u5e02\u8a08\u756b\u516c\u5171\u8a2d\u65bd\u7528\u5730\u53ca\u571f\u5730\u4f7f\u7528\u5206\u5340\u8b49\u660e\u66f8\u5f71\u672c1\u4efd<\/p>\n\n\n\n

(\u5341\u4e8c)\u3001\u6d88\u9632\u3001\u5efa\u7ba1\u66f8\u9762\u5be9\u67e5\u6587\u4ef6 (\u5982\u64ec\u8b8a\u66f4\u5e73\u9762\u5716\u3001\u64ec\u8b8a\u66f4\u5f8c\u6d88\u9632\u5e73\u9762\u5716\u7b49)\u3002<\/p>\n\n\n\n

\u4e8c\u3001\u958b\u696d\u7533\u8acb\u6240\u9700\u8cc7\u6599
\u5728\u8a2d\u7f6e\u8a31\u53ef\u6838\u767c\u5f8c\uff0c\u9032\u5165\u958b\u696d\u7533\u8acb\u968e\u6bb5\uff0c\u6240\u9700\u6587\u4ef6\u5305\u62ec\uff1a<\/p>\n\n\n\n

\uff08\u4e00\uff09\u7533\u8acb\u66f81\u4efd<\/p>\n\n\n\n

\uff08\u4e8c\uff09\u59d4\u8a17\u8fa6\u7406\u8005\uff1a\u59d4\u8a17\u66f81\u4efd\u53ca\u59d4\u8a17\u4eba\u8eab\u5206\u8b49\u6b63\u672c\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09<\/p>\n\n\n\n

\uff08\u4e09\uff09\u4e3b\u7ba1\u6a5f\u95dc\u8a31\u53ef\u8a2d\u7f6e\u6216\u64f4\u5145\u3001\u9077\u79fb\u4e4b\u6587\u4ef6<\/p>\n\n\n\n

\uff08\u56db\uff09\u8b77\u7406\u6a5f\u69cb\u5e73\u9762\u7c21\u57161\u4efd\uff0c\u4e26\u4ee5\u5e73\u65b9\u516c\u5c3a\u8a3b\u660e\u6a13\u5c64\u3001\u5404\u9694\u9593\u9762\u7a4d\u3001\u7528\u9014\u8aaa\u660e\u53ca\u7e3d\u9762\u7a4d<\/p>\n\n\n\n

\uff08\u4e94\uff09\u8a2d\u65bd\u3001\u8a2d\u5099\u9805\u76ee\u6e05\u518a1\u4efd<\/p>\n\n\n\n

\uff08\u516d\uff09\u8ca0\u8cac\u8b77\u7406\u4eba\u54e1\u4e4b\u8b49\u660e\u6587\u4ef6\uff1a\u8eab\u5206\u8b49\u5f71\u672c1\u4efd\u3001\u8b77\u7406\u5e2b\uff08\u58eb\uff09\u8b49\u66f8\u6b63\u672c\u53ca\u5f71\u672c1\u4efd\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\u3001\u670d\u52d9\u5e74\u8cc7\u8b49\u660e\u6b63\u672c1\u4efd<\/p>\n\n\n\n

\uff08\u4e03\uff09\u5efa\u7bc9\u7269\u5408\u6cd5\u4f7f\u7528\u8b49\u660e\u6587\u4ef6\uff1a\u4f7f\u7528\u57f7\u7167\u5f71\u672c1\u4efd\u3001\u5efa\u7269\u53ca\u571f\u5730\u6240\u6709\u6b0a\u72c0\u5f71\u672c1\u4efd\u3001\u5730\u7c4d\u5716\u5f71\u672c1\u4efd\u3001\u5730\u7c4d\u8b04\u672c\u5f71\u672c1\u4efd\u3001\u79df\u8cc3\u5951\u7d04\u5f71\u672c1\u4efd\uff08\u6240\u6709\u4eba\u5247\u514d\u9644\uff09\u7b49<\/p>\n\n\n\n

\uff08\u516b\uff09\u5efa\u7bc9\u7269\u5ba4\u5167\u88dd\u4fee\u5408\u683c\u8b49\u660e1\u4efd<\/p>\n\n\n\n

\uff08\u4e5d\uff09\u8fa6\u59a5\u7576\u5e74\u5ea6\u5efa\u7bc9\u7269\u516c\u5171\u5b89\u5168\u6aa2\u67e5\u7c3d\u8b49\u53ca\u7533\u5831<\/p>\n\n\n\n

\uff08\u5341\uff09\u8207\u9130\u8fd1\u91ab\u9662\u8a02\u5b9a\u8f49\u4ecb\u95dc\u4fc2\u4e4b\u5951\u7d041\u4efd<\/p>\n\n\n\n

\uff08\u5341\u4e00\uff09\u914d\u7f6e\u4e4b\u91ab\u4e8b\u4eba\u54e1\u53ca\u76f8\u95dc\u4eba\u54e1\u540d\u518a1\u4efd<\/p>\n\n\n\n

\uff08\u5341\u4e8c\uff09\u8b77\u7406\u4eba\u54e1\u57f7\u696d\u767b\u8a18\u6587\u4ef6\uff1a\u7533\u8acb\u66f81\u4efd\u3001\u59d4\u8a17\u8fa6\u7406\u8005\uff1a\u59d4\u8a17\u66f81\u4efd\u53ca\u59d4\u8a17\u4eba\u8eab\u5206\u8b49\u6b63\u672c\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\u3001\u8b77\u7406\u4eba\u54e1\u8b49\u66f8\u6b63\u672c\u53ca\u5176\u5f71\u672c1\u4efd\uff08\u6b63\u672c\u9a57\u7562\u5f8c\u767c\u9084\uff09\u3001\u8eab\u5206\u8b49\u5f71\u672c1\u4efd\u3001\u6700\u8fd13\u500b\u6708\u5167\u4e4b1\u540b\u62162\u540b\u6b63\u9762\u812b\u5e3d\u534a\u8eab\u7167\u72471\u5f35\uff08\u8ca0\u8cac\u8b77\u7406\u4eba\u54e1\u8acb\u63d0\u4f9b2\u5f35\uff1b\u53e6\u7167\u7247\u80cc\u9762\u8acb\u52a0\u8a3b\u59d3\u540d\u53ca\u8eab\u5206\u8b49\u5b57\u865f\uff09\u3001\u57f7\u696d\u6240\u5728\u5730\u8b77\u7406\u4eba\u54e1\u516c\u6703\u6703\u54e1\u8b49\u660e\u6587\u4ef61\u4efd\u3001\u7e7c\u7e8c\u6559\u80b2\u8b49\u660e\u6587\u4ef61\u4efd<\/p>\n\n\n\n

\uff08\u5341\u4e09\uff09\u5efa\u7ba1\u3001\u6d88\u9632\u6a5f\u95dc\u5be9\u67e5\u6838\u53ef\u5efa\u7bc9\u3001\u6d88\u9632\u6838\u51c6\u5716\u54042\u4efd<\/p>\n\n\n\n

\u4e09\u3001\u5176\u4ed6
(\u4e00)\u3001\u5be9\u67e5\u8207\u901a\u77e5\uff1a\u6587\u4ef6\u63d0\u4ea4\u5f8c\uff0c\u4e3b\u7ba1\u6a5f\u95dc\u5c07\u9032\u884c\u5be9\u67e5\uff0c\u82e5\u6709\u4e0d\u7b26\u5408\u9805\u76ee\uff0c\u901a\u5e38\u6703\u8981\u6c42\u5728\u6307\u5b9a\u671f\u9650\u5167\u88dc\u6b63\u3002\u5be9\u67e5\u901a\u904e\u5f8c\uff0c\u5c07\u6703\u5b89\u6392\u73fe\u5834\u6703\u52d8\uff0c\u5b8c\u6210\u5f8c\u767c\u7167\u3002\u4ee5\u81fa\u5317\u5e02\u70ba\u4f8b\uff0c\u65b0\u589e\u53ec\u958b\u300c\u5c08\u5bb6\u5be9\u67e5\u6703\u300d\u6703\u8b70\u671f\u7a0b1\u5e744\u6b21\uff0c\u8a02\u70ba\u6bcf\u5e743\u30016\u30019\u300112\u6708\u4efd\uff0c\u6a5f\u69cb\u9001\u4ef6\u5be9\u67e5\u671f\u7a0b\u70ba\u6bcf\u5b63\u7b2c2\u500b\u6708\u524d(2\u30015\u30018\u300111\u6708)\u7e73\u4ea4\uff0c\u82e5\u7121\u6cd5\u65bc\u898f\u5b9a\u671f\u9650\u5167\u7e73\u4ea4\uff0c\u5c07\u5ef6\u81f3\u4e0b\u6b21\u6703\u671f\u9032\u884c\u5be9\u67e5\u3002<\/p>\n\n\n\n

(\u4e8c)\u3001\u7e73\u8cbb\u4e8b\u9805\uff1a\u7533\u8acb\u904e\u7a0b\u4e2d\u53ef\u80fd\u9700\u7e73\u4ea4\u898f\u8cbb\uff0c\u4f8b\u5982\u958b\u696d\u57f7\u7167\u8cbb\u7528\uff08\u81fa\u5317\u5e02\u901a\u5e38\u70ba\u65b0\u53f0\u5e631,000\u5143\uff0f\u5f35\uff1b\u8b77\u7406\u4eba\u54e1\u57f7\u696d\u57f7\u7167\u53e6\u6536\u8cbb\u7d04300\u5143\uff0f\u4eba\uff09<\/p>\n\n\n\n

\u56db\u3001\u7d50\u8ad6
\u8a2d\u7f6e\u7522\u5f8c\u8b77\u7406\u6a5f\u69cb\u7684\u7533\u8acb\u6d41\u7a0b\u7e41\u8907\u4e14\u6d89\u53ca\u591a\u500b\u90e8\u9580\uff0c\u7533\u8acb\u524d\u5efa\u8b70\u5148\u8207\u6240\u5728\u5730\u7684\u885b\u751f\u5c40\u6216\u9577\u7167\u55ae\u4f4d\u806f\u7e6b\uff0c\u78ba\u8a8d\u6700\u65b0\u6587\u4ef6\u8981\u6c42\u8207\u7533\u8acb\u6d41\u7a0b\uff0c\u5fc5\u8981\u6642\u53ef\u59d4\u8a17\u5c08\u696d\u9867\u554f\u5354\u52a9\u6e96\u5099\u6587\u4ef6\u8207\u7533\u8fa6\u7a0b\u5e8f\uff0c\u4ee5\u78ba\u4fdd\u7533\u8acb\u9806\u5229\u901a\u904e\u3002<\/p>\n\n\n\n

\u53c3\u8003\u8cc7\u6599\uff1a<\/p>\n\n\n\n

\u81fa\u5317\u5e02\u653f\u5e9c\u5e02\u6c11\u670d\u52d9\u5927\u5e73\u81fa\u6709\u95dc\u300c\u4e94\u767e\u5e73\u65b9\u516c\u5c3a\u4ee5\u4e0b\u7522\u5f8c\u8b77\u7406\u4e4b\u5bb6\u8a31\u53ef\u53ca\u958b\u696d\u300d\u7684\u6587\u4ef6
\u9ad8\u96c4\u5e02\u653f\u5e9c\u53ca\u5176\u4ed6\u5730\u65b9\u653f\u5e9c\u885b\u751f\u5c40\u7db2\u7ad9\u4e0a\u76f8\u95dc\u7684\u7533\u8acb\u6d41\u7a0b\u8207\u6587\u4ef6<\/p>\n\n\n\n


\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\/67a49e72fd89780001b540da<\/p>\n","protected":false},"excerpt":{"rendered":"

\u58f9\u3001\u7522\u5f8c\u8b77\u7406\u6a5f\u69cb\u7684\u8a2d\u7f6e\u7533\u8acb\u901a\u5e38\u5206\u70ba\u5169\u5927\u968e\u6bb5\uff1a \u4e00\u3001\u8a2d\u7f6e\u8a31\u53ef\u6b64\u968e\u6bb5\u4e3b\u8981\u662f\u53d6\u5f97\u4e3b\u7ba1\u6a5f … \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":[53,12],"tags":[196,195],"class_list":["post-2405","post","type-post","status-publish","format-standard","hentry","category-53","category-12","tag-196","tag-195"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2405","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=2405"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2405\/revisions"}],"predecessor-version":[{"id":2409,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/2405\/revisions\/2409"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2405"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}