{"id":2457,"date":"2025-08-22T15:50:08","date_gmt":"2025-08-22T07:50:08","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2457"},"modified":"2025-08-22T16:11:17","modified_gmt":"2025-08-22T08:11:17","slug":"%e6%95%91%e8%ad%b7%e8%bb%8a%e7%b6%93%e7%87%9f%e6%a5%ad%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b%e5%8f%8a%e6%87%89%e5%82%99%e6%96%87%e4%bb%b6","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2457","title":{"rendered":"\u6551\u8b77\u8eca\u7d93\u71df\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u61c9\u5099\u6587\u4ef6"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u8981\u8a2d\u7acb\u6551\u8b77\u8eca\u7d93\u71df\u696dG203011\uff0c\u70ba\u7279\u8a31\u884c\u696d\uff0c\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u70ba\u5404\u7e23\u5e02\u885b\u751f\u5c40\uff0c\u8a2d\u7acb\u6d41\u7a0b\u53ca\u61c9\u5099\u6587\u4ef6\u5982\u4e0b\uff1a<\/p>\n\n\n\n

\u58f9\u3001\u516c\u53f8\u9810\u67e5\u7533\u8acb\uff1a<\/p>\n\n\n\n

1\u3001\u71df\u696d\u9805\u76ee\uff1aG203011\u6551\u8b77\u8eca\u7d93\u71df\u696d<\/p>\n\n\n\n

2\u3001\u53d7\u7406\u8a31\u53ef\u7533\u8acb\u4e4b\u6a5f\u95dc\uff1a\u76f4\u8f44\u5e02\u6216\u7e23\uff08\u5e02\uff09\u885b\u751f\u4e3b\u7ba1\u6a5f\u95dc<\/p>\n\n\n\n

\u8cb3\u3001\u5411\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u885b\u751f\u5c40\u63d0\u51fa\u300c\u6551\u8b77\u8eca\u7d93\u71df\u8a31\u53ef\u7533\u8acb\u300d<\/p>\n\n\n\n

\u6aa2\u9644\u6551\u8b77\u8eca\u6a5f\u69cb\u8a2d\u7acb\u8a31\u53ef\u7533\u8acb\u66f8\u3001\u6551\u8b77\u8eca\u71df\u696d\u6a5f\u69cb\u7c4c\u8a2d\u7533\u8acb\u8868\u3001\u8a2d\u7acb\u8a08\u756b\u66f8\u53ca\u4ee5\u4e0b\u6587\u4ef6\u5411\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u885b\u751f\u5c40\u7533\u8acb\u7c4c\u8a2d\uff1a<\/p>\n\n\n\n

1.\u7c4c\u8a2d\uff08\u8a2d\u7acb\uff09\u7533\u8acb<\/p>\n\n\n\n

\uff081\uff09\u6551\u8b77\u8eca\u71df\u696d\u6a5f\u69cb\u8a2d\u7acb\u8a31\u53ef\u7533\u8acb\u66f8\u8868<\/p>\n\n\n\n

\uff082\uff09\u6551\u8b77\u8eca\u71df\u696d\u6a5f\u69cb\u7c4c\u8a2d\u7533\u8acb\u88681\u4efd<\/p>\n\n\n\n

\uff083\uff09\u8a2d\u7acb\u8a08\u756b\u66f81\u4efd\uff0c\u4f9d\u898f\u5b9a\u61c9\u8f09\u660e\u4ee5\u4e0b\u4e8b\u9805\uff1a<\/p>\n\n\n\n

A\u3001\u524d\u8a00<\/p>\n\n\n\n

B\u3001\u6a5f\u69cb\u540d\u7a31\u3001\u5730\u5740<\/p>\n\n\n\n

C\u3001\u8ca0\u8cac\u4eba\u53ca\u7ba1\u7406\u4eba\u59d3\u540d\u3001\u8eab\u5206\u8b49\u7d71\u4e00\u7de8\u865f\u3001\u51fa\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u5740<\/p>\n\n\n\n

D\u3001\u6551\u8b77\u8eca\u8a2d\u7f6e\u6578 (\u61c9\u90546\u8f1b\u4ee5\u4e0a)<\/p>\n\n\n\n

E\u3001\u4eba\u54e1\u7de8\u5236: \u5305\u62ec\u8ca0\u8cac\u4eba\u3001\u7ba1\u7406\u4eba\u3001\u6551\u8b77\u4eba\u54e1(\u61c9\u905412\u4eba\u4ee5\u4e0a)\u3001\u99d5\u99db\u4eba\u5408\u683c\u7b49\u7d1a<\/p>\n\n\n\n

F\u3001\u8db3\u4ee5\u5bb9\u7d0d\u8a2d\u7f6e\u4e4b\u6551\u8b77\u8eca\u6578\u91cf\u4e4b\u505c\u8eca\u8655\u6240\u5716\u8aaa<\/p>\n\n\n\n

G\u3001\u71df\u904b\u5340\u57df\u7bc4\u570d<\/p>\n\n\n\n

H\u3001\u57f7\u884c\u696d\u52d9\u7bc4\u570d<\/p>\n\n\n\n

I\u3001\u670d\u52d9\u54c1\u8cea\u7ba1\u7406\u5236\u5ea6<\/p>\n\n\n\n

J\u3001\u7d93\u8cbb\u9700\u6c42\u53ca\u4f86\u6e90<\/p>\n\n\n\n

K\u3001\u5176\u4ed6\u71df\u904b\u898f\u5283\u4e8b\u9805<\/p>\n\n\n\n

\uff084\uff09\u5176\u4ed6\u6587\u4ef6\uff1a\u8a2d\u7acb\u5730\u5740\u4e4b\u571f\u5730\u4f7f\u7528\u5206\u5340\u53ca\u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u7528\u9014\u7b26\u5408\u76f8\u95dc\u898f\u5b9a\u4e4b\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n

\u53c3\u3001\u53d6\u5f97\u6838\u51c6\u7c4c\u8a2d\u5f8c\uff0c\u65bc6\u500b\u6708\u5167\u5b8c\u6210\u8a2d\u7acb\u8a08\u756b\u66f8\u6240\u8f09\u4e8b\u9805\uff0c\u4e26\u6aa2\u5177\u767b\u8a18\u8cbb\u3001\u57f7\u7167\u8cbb\u53ca\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\uff0c\u7533\u8acb\u5be6\u5730\u5c65\u52d8\uff1a<\/p>\n\n\n\n

1\u3001\u7ba1\u7406\u4eba\u8cc7\u683c\uff1a<\/p>\n\n\n\n

(1)\u3001\u91ab\u5e2b<\/p>\n\n\n\n

(2)\u3001\u8b77\u7406\u4eba\u54e1<\/p>\n\n\n\n

(3)\u3001\u9ad8\u7d1a\u6551\u8b77\u6280\u8853\u54e1<\/p>\n\n\n\n

(4)\u3001\u4e2d\u7d1a\u6551\u8b77\u6280\u8853\u54e1\uff0c\u4e26\u670d\u52d93\u5e74\u4ee5\u4e0a\u7d93\u6b77<\/p>\n\n\n\n

2\u3001\u6551\u8b77\u8eca\u6578\u76ee\uff1a6\u8f1b\u4ee5\u4e0a<\/p>\n\n\n\n

3\u3001\u53ef\u5bb9\u7d0d\u6551\u8b77\u8eca\u4e4b\u505c\u8eca\u4f4d\uff1a\u81f3\u5c116\u8f1b\u4e4b\u505c\u8eca\u4f4d<\/p>\n\n\n\n

4\u3001\u7a7a\u9593\u898f\u5283\uff1a\u8abf\u5ea6\u5ba4\u3001\u91ab\u85e5\u885b\u6750\u5b58\u653e \u53ca\u6d88\u6bd2\u5ba4\u3001\u4eba\u54e1\u4f11\u606f \u5ba4\u3001 \u5404\u9805\u8868\u55ae\u5b58\u653e\u8655..\u7b49\uff01<\/p>\n\n\n\n

5\u3001\u6551\u8b77\u4eba\u54e1\uff1a 12\u4eba\u4ee5\u4e0a\uff0c\u67e5\u9a57\u8b49\u66f8\u6b63 \u672c<\/p>\n\n\n\n

6\u3001\u6551\u8b77\u8eca\u99d5\u99db\u4eba\uff1a6\u4eba\u4ee5\u4e0a\uff0c\u67e5\u9a57\u8a3c\u7167\u6b63\u672c<\/p>\n\n\n\n

7\u3001\u6551\u8b77\u7d00\u9304\u8868\uff1a\u9700\u8a2d\u8a08\u8868\u683c<\/p>\n\n\n\n

8\u3001\u516c\u53f8\u57f7\u7167\uff1a\u61f8\u639b\u660e\u986f\u8655<\/p>\n\n\n\n

9\u3001\u5236\u670d\uff1a\u6a19\u793a\u6a5f\u69cb\u540d\u7a31\u53ca\u59d3\u540d<\/p>\n\n\n\n

10\u3001\u6536\u8cbb\u6a19\u6e96\uff1a\u5f35\u8cbc\u6536\u8cbb\u6a19\u6e96<\/p>\n\n\n\n

11\u3001\u62db\u724c\uff1a\u61f8\u639b\u660e\u986f\u8655<\/p>\n\n\n\n

\u8086\u3001\u5411\u7d93\u6fdf\u90e8\/\u76f4\u8f44\u5e02\u653f\u5e9c\u7533\u8fa6\u516c\u53f8\u8a2d\u7acb\u767b\u8a18<\/p>\n\n\n\n

1.     \u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n

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

          ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n

          ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n

          ( 4 ) \u80a1\u6771\u540c\u610f\u66f8\u5f71\u672c\u3001\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c ( \u7121\u8463\u4e8b\u9577\u8005\u514d\u9644 )<\/p>\n\n\n\n

          ( 5 ) \u8463\u4e8b\u9858\u4efb\u540c\u610f\u66f8\u5f71\u672c\uff08\u8463\u4e8b\u65bc\u80a1\u6771\u540c\u610f\u66f8\u540c\u610f\u6642\u514d\u9644\uff09<\/p>\n\n\n\n

          ( 6 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

      ( 7 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n

      ( 8 ) \u80a1\u6771\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c ( \u80a1\u6771\u70ba\u672c\u570b\u516c\u53f8\u6216\u7d93\u767b\u8a18\u4e4b\u5916\u570b\u516c\u53f8\u8005\u514d\u9644 )<\/p>\n\n\n\n

      ( 9 ) \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n

      ( 10 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n

      ( 11 ) \u767b\u8a18\u8cbb\uff1a\u6309\u7ae0\u7a0b\u6240\u5b9a\u8cc7\u672c\u7e3d\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff1b\u767b\u8a18\u8cbb\u672a\u9054\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u65b0\u81fa\u5e63\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n\n

2.     \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n

    ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/code><\/pre>\n\n\n\n
        ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n
        ( 3) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n
        ( 4 ) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n
        ( 5 ) \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n
        ( 6 ) \u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u53ca\u8463\u4e8b\u9577\u9858\u4efb\u540c\u610f\u66f8\uff08\u653f\u5e9c\u80a1\u6771\u6307\u6d3e\u4e4b\u8463\u4e8b\u3001\u76e3\u5bdf\u4eba\u514d\u9644\uff09\u5f71\u672c<\/p>\n\n\n\n
        ( 7) \u767c\u8d77\u4eba\u540d\u518a\u5f71\u672c<\/p>\n\n\n\n
        ( 8 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n
        ( 9 ) \u767c\u8d77\u4eba\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n
        ( 10 ) \u8463\u76e3\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n
        ( 11 ) \u5efa\u7269\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8\u5f71\u672c\u53ca\u6240\u6709\u6b0a\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n
        ( 12 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n
        ( 13 ) \u6309\u5176\u5be6\u6536\u8cc7\u672c\u984d\u6bcf\u65b0\u81fa\u5e63\u56db\u5343\u5143\u4e00\u5143\u8a08\u7b97\uff0c\u800c\u672a\u9054\u4e00\u5343\u5143\u8005\uff0c\u4ee5\u4e00\u5343\u5143\u8a08\u6536<\/p>\n\n\n\n
\u4f0d\u3001\u5c65\u52d8\u5408\u683c\u5f8c\u901a\u77e5\u9818\u53d6\u958b\u696d\u57f7\u7167\uff0c\u61c9\u5099\u6587\u4ef6\u5982\u4e0b\uff1a<\/p>\n\n\n\n
1\u3001\u958b\u696d\u6216\u9077\u5740\u7533\u8acb\u66f81\u4efd<\/p>\n\n\n\n
2\u3001\u4e3b\u7ba1\u6a5f\u95dc\u8a31\u53ef\u8a2d\u7acb\u6587\u4ef6<\/p>\n\n\n\n
3\u3001\u516c\u53f8\u57f7\u7167\uff08\u7d93\u6fdf\u90e8\u6838\u767c\uff09\u6b63\u672c\uff08\u9a57\u7562\u5f8c\u767c\u9084\uff09<\/p>\n\n\n\n
4\u3001\u71df\u5229\u4e8b\u696d\u767b\u8a18\u6216\u5546\u696d\u767b\u8a18\u76f8\u95dc\u8b49\u660e\uff08\u672c\u5e9c\u5546\u696d\u8655\u6838\u767c\uff09<\/p>\n\n\n\n
5\u3001\u8a2d\u7acb\u5730\u5740\u4e4b\u571f\u5730\u4f7f\u7528\u5206\u5340\u53ca\u5efa\u7bc9\u7269\u4f7f\u7528\u57f7\u7167\u7528\u9014\u7b26\u5408\u76f8\u95dc\u898f\u5b9a\u4e4b\u8b49\u660e\u6587\u4ef6<\/p>\n\n\n\n
6\u3001\u81ea\u7528\u505c\u8eca\u4f4d\uff1a\u571f\u5730\u6240\u6709\u6b0a\u72c0\u5f71\u672c1\u4efd<\/p>\n\n\n\n
7\u3001\u627f\u79df\u505c\u8eca\u4f4d\uff1a\u79df\u8cc3\u5408\u7d04\u5f71\u672c1\u4efd<\/p>\n\n\n\n
8\u3001\u4f4d\u7f6e\u57161\u4efd<\/p>\n\n\n\n
9\u3001\u6a5f\u69cb\u5e73\u9762\u7c21\u57161\u4efd<\/p>\n\n\n\n
10\u3001\u8ca0\u8cac\u4eba\u3001\u7ba1\u7406\u4eba\u3001\u6551\u8b77\u4eba\u54e1\u3001\u6551\u8b77\u8eca\u99d5\u99db\u4eba\u7b49\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\uff08\u5982\uff1a\u8eab\u5206\u8b49\u3001\u91ab\u4e8b\u4eba\u54e1\u8b49\u66f8\u3001\u6551\u8b77\u6280\u8853\u54e1\u8b49\u66f8\u3001\u8077\u696d\u99d5\u99db\u99d5\u7167\u5f71\u672c1\u4efd\uff09<\/p>\n\n\n\n
11\u3001\u6551\u8b77\u8eca\u8a2d\u7acb\u7533\u8acb\u66f81\u8eca1\u4efd<\/p>\n\n\n\n
12\u3001\u6551\u8b77\u8eca\u505c\u8eca\u8655\u6240\u5716\u8aaa1\u4efd<\/p>\n\n\n\n
13\u3001\u5176\u4ed6\u61c9\u5099\u6587\u4ef6\uff1a<\/p>\n\n\n\n
(1).\u6551\u8b77\u8eca\u8cfc\u8cb7\u5951\u7d04<\/p>\n\n\n\n
(2).\u9077\u5740\u7533\u8acb\u6aa2\u9644\u958b\u696d\u57f7\u7167\u6b63\u672c<\/p>\n\n\n\n
(3).\u59d4\u8a17\u8fa6\u7406\u8005\uff1a\u59d4\u8a17\u66f81\u4efd<\/p>\n\n\n\n
\u9678\u3001\u570b\u7a05\u5c40\u7a05\u7c4d\u767b\u8a18<\/p>\n\n\n\n
\u67d2\u3001\u5176\u4ed6\u6ce8\u610f\u4e8b\u9805\uff1a<\/p>\n\n\n\n
\u53ef\u7d93\u71df\u4e4b\u7d44\u7e54\u7a2e\u985e\u4ee5\u516c\u53f8\u70ba\u9650\u3002
\u9650\u5c08\u696d\u7d93\u71df\uff0c\u4e26\u61c9\u65bc\u516c\u53f8\u540d\u7a31\u4e0a\u6a19\u660e\u6551\u8b77\u8eca\u5b57\u6a23\u3002
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