{"id":2503,"date":"2025-09-15T16:16:16","date_gmt":"2025-09-15T08:16:16","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2503"},"modified":"2025-09-15T16:17:36","modified_gmt":"2025-09-15T08:17:36","slug":"%e7%97%85%e5%aa%92%e9%98%b2%e6%b2%bb%e6%a5%ad%e8%a8%ad%e7%ab%8b%e6%b5%81%e7%a8%8b%e5%8f%8a%e7%94%b3%e8%ab%8b%e6%96%87%e4%bb%b6%e5%ae%8c%e6%95%b4%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2503","title":{"rendered":"\u75c5\u5a92\u9632\u6cbb\u696d\u8a2d\u7acb\u6d41\u7a0b\u53ca\u7533\u8acb\u6587\u4ef6\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"\n<p><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"100\" class=\"wp-image-2504\" style=\"width: 150px;\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/09\/\u87a2\u5e55\u64f7\u53d6\u756b\u9762-2025-09-15-121110.png\" alt=\"\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/09\/\u87a2\u5e55\u64f7\u53d6\u756b\u9762-2025-09-15-121110.png 898w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/09\/\u87a2\u5e55\u64f7\u53d6\u756b\u9762-2025-09-15-121110-300x199.png 300w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/09\/\u87a2\u5e55\u64f7\u53d6\u756b\u9762-2025-09-15-121110-768x510.png 768w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>\u58f9\u3001\u7c21\u4ecb<\/strong><br>\u4f9d\u64da\u74b0\u5883\u90e8\u5316\u5b78\u7269\u8cea\u7ba1\u7406\u7f72\u7684\u7db2\u7ad9\u4e2d\uff0c\u91dd\u5c0d\u75c5\u5a92\u9632\u6cbb\u696d\u7684\u5b9a\u7fa9\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>\uff5c\u300c\u75c5\u5a92\u9632\u6cbb\u696d\u300d\u6307\u5f9e\u4e8b\u87f2\u3001\u87ce\u3001\u9f20\u7b49\u75c5\u5a92\u3001\u5bb3\u87f2\u9632\u6cbb\u53ca\u6bba\u83cc\u6d88\u6bd2\u4e4b\u696d\u8005\u3002<br>\uff5c\u696d\u8005\u9700\u5411\u7576\u5730\u4e3b\u7ba1\u6a5f\u95dc\uff08\u74b0\u4fdd\u5c40\uff09\u7533\u8acb\uff0c\u7d93\u5be9\u67e5\u6838\u51c6\u767b\u8a18\uff0c\u9818\u5f97\u75c5\u5a92\u9632\u6cbb\u696d\u8a31\u53ef\u57f7\u7167\u5f8c\u59cb\u5f97\u71df\u696d\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><br>\u75c5\u5a92\u9632\u6cbb\u696d\u8a31\u53ef\u8b49\u7167\uff1a<\/p>\n\n\n\n<p>\uff5c\u5b57\u865f\uff1a\u74b0\u85e5\u75c5\u5a92\u5b57\u7b2cOO-OO\u865f<br>\uff5c\u516c\u53f8\u540d\u7a31\uff1aOO\u516c\u53f8<\/p>\n<\/div><\/div>\n\n\n\n<p><br>\u4e00\u822c\u74b0\u5883\u7528\u85e5\u6709\u6548\u6210\u5206\u542b\u91cf\u8f03\u4f4e\u3001\u4f7f\u7528\u7c21\u4fbf\uff0c\u6c11\u773e\u53ef\u5728\u8d85\u5546\u3001\u8ce3\u5834\u8cfc\u8cb7\uff0c\u76f4\u63a5\u62c6\u5c01\u5f8c\u4f7f\u7528\u3002<br>\u7279\u6b8a\u74b0\u5883\u7528\u85e5\u70ba\u9650\u5236\u7528\u85e5\uff0c\u5176\u6fc3\u5ea6\u8f03\u9ad8\uff0c\u9700\u7a7f\u6234\u5b89\u5168\u9632\u8b77\u8a2d\u5099\u4e26\u7a00\u91cb\uff0c\u672a\u53d6\u5f97\u8a31\u53ef\u8005\u4e0d\u5f97\u8ca9\u8ce3\u53ca\u4f7f\u7528\u3002<\/p>\n\n\n\n<p><br><strong>\u8cb3\u3001\u8a2d\u7acb\u6d41\u7a0b<\/strong><br>\u4e00\u3001\u516c\u53f8\u540d\u7a31\u53ca\u71df\u696d\u9805\u76ee\u9810\u67e5<\/p>\n\n\n\n<p>(\u4e00)\u3001\u6240\u71df\u4e8b\u696d\u4ee3\u865f\uff1a<\/p>\n\n\n\n<p>J101020&nbsp; \u75c5\u5a92\u9632\u6cbb\u696d<\/p>\n\n\n\n<p>F107080&nbsp; \u74b0\u5883\u7528\u85e5\u6279\u767c\u696d<\/p>\n\n\n\n<p>F207080&nbsp; \u74b0\u5883\u7528\u85e5\u96f6\u552e\u696d<\/p>\n\n\n\n<p>(\u4e8c)\u3001\u516c\u53f8\u9810\u67e5\u61c9\u5099\u6587\u4ef6\uff1a<\/p>\n\n\n\n<p>1\u3001\u540d\u7a31\u53ca\u6240\u71df\u696d\u52d9\u9810\u67e5\u7533\u8acb\u8868<\/p>\n\n\n\n<p>2\u3001\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>3\u3001\u4e26\u6e96\u50992-3\u500b\u5099\u7528\u516c\u53f8\u540d\u7a31<\/p>\n\n\n\n<p>4\u3001\u898f\u8cbb<\/p>\n\n\n\n<p>\u53ef\u7dda\u4e0a\u7533\u8acb\uff0c\u900f\u904e<a href=\"https:\/\/onestop.nat.gov.tw\/noss\/index\/welcome\/landing-page\/info.do\">\u516c\u53f8\u3001\u5546\u696d\u53ca\u6709\u9650\u5408\u5925\u4e00\u7ad9\u5f0f\u7dda\u4e0a\u7533\u8acb\u4f5c\u696d<\/a><\/p>\n\n\n\n<p>\u4e8c\u3001\u516c\u53f8\u767b\u8a18<\/p>\n\n\n\n<p>1.&nbsp;&nbsp;&nbsp;&nbsp; \u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8&nbsp;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 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<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 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<p>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;( 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<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; ( 7 ) \u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ( 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<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; ( 9 ) \u8463\u4e8b\u8cc7\u683c\u53ca\u8eab\u5206\u8b49\u660e\u6587\u4ef6\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;( 10 ) \u8a2d\u7acb\u767b\u8a18\u8868 2 \u4efd<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;( 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<p>2.&nbsp;&nbsp;&nbsp;&nbsp; \u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a<\/p>\n\n\n\n<p>&nbsp; ( 1 ) \u516c\u53f8\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8<\/p>\n\n\n\n<p>&nbsp; ( 2 ) \u7ae0\u7a0b\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp; &nbsp; ( 3 ) \u5176\u4ed6\u6a5f\u95dc\u6838\u51c6\u51fd\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;( 4 ) \u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;( 5 ) \u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u6216\u8463\u4e8b\u540c\u610f\u66f8\u5f71\u672c<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;( 6 ) 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\u4efd<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;( 13 ) 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