{"id":2506,"date":"2025-10-14T19:28:31","date_gmt":"2025-10-14T11:28:31","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2506"},"modified":"2025-10-14T19:28:33","modified_gmt":"2025-10-14T11:28:33","slug":"%e5%a6%82%e4%bd%95%e5%90%88%e6%b3%95%e8%a8%ad%e7%ab%8b%e8%88%b9%e8%88%b6%e8%b2%a8%e7%89%a9%e8%a3%9d%e5%8d%b8%e6%89%bf%e6%94%ac%e6%a5%ad%ef%bc%9f%e6%9c%83%e8%a8%88%e5%b8%ab%e6%95%99%e4%bd%a0%e5%be%9e","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=2506","title":{"rendered":"\u5982\u4f55\u5408\u6cd5\u8a2d\u7acb\u8239\u8236\u8ca8\u7269\u88dd\u5378\u627f\u652c\u696d\uff1f\u6703\u8a08\u5e2b\u6559\u4f60\u5f9e\u96f6\u5230\u6709\u641e\u61c2\u8a2d\u7acb\u6d41\u7a0b\u3001\u8cc7\u672c\u984d\u8207\u689d\u4ef6"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/10\/Designer-3.jpeg\" alt=\"\" class=\"wp-image-2507\" srcset=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/10\/Designer-3.jpeg 1024w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/10\/Designer-3-300x300.jpeg 300w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/10\/Designer-3-150x150.jpeg 150w, http:\/\/www.yishuancpa.com.tw\/wordpress\/wp-content\/uploads\/2025\/10\/Designer-3-768x768.jpeg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u60f3\u6210\u7acb\u300c\u8239\u8236\u8ca8\u7269\u88dd\u5378\u627f\u652c\u696d\u300d\uff1f\u4e00\u7bc7\u641e\u61c2\u6240\u6709\u689d\u4ef6\u8207\u6d41\u7a0b<\/strong><\/h3>\n\n\n\n<p>\u60a8\u6b63\u6253\u7b97\u6295\u5165\u5546\u6e2f\u7684\u8239\u8236\u8ca8\u7269\u88dd\u5378\u4e8b\u696d\u55ce\uff1f\u9019\u662f\u4e00\u500b\u53d7\u7279\u8a31\u7ba1\u5236\u7684\u884c\u696d\uff0c\u5f9e\u8cc7\u672c\u984d\u3001\u54e1\u5de5\u4eba\u6578\u5230\u6a5f\u5177\u8a2d\u5099\u90fd\u6709\u660e\u78ba\u7684\u6cd5\u5b9a\u9580\u6abb\u3002\u8a31\u591a\u5275\u696d\u8005\u5728\u521d\u671f\u6700\u5e38\u9047\u5230\u7684\u554f\u984c\u5c31\u662f\uff1a\u300c\u6211\u9700\u8981\u6e96\u5099\u591a\u5c11\u9322\uff1f\u300d\u3001\u300c\u6574\u500b\u6d41\u7a0b\u8981\u8dd1\u591a\u4e45\uff1f\u300d\u3001\u300c\u9664\u4e86\u516c\u53f8\u767b\u8a18\uff0c\u9084\u9700\u8981\u54ea\u4e9b\u8a31\u53ef\uff1f\u300d<\/p>\n\n\n\n<p>\u5225\u64d4\u5fc3\uff01\u672c\u6587\u5c07\u7531\u5c08\u696d\u6703\u8a08\u5e2b\u70ba\u60a8\u5316\u7e41\u70ba\u7c21\uff0c\u4f9d\u64da\u300a\u8239\u8236\u8ca8\u7269\u88dd\u5378\u627f\u652c\u696d\u53ca\u8239\u8236\u7406\u8ca8\u696d\u7ba1\u7406\u898f\u5247\u300b\uff0c\u5c07\u6574\u500b\u8a2d\u7acb\u904e\u7a0b\u62c6\u89e3\u6210<strong>\u56db\u5927\u6838\u5fc3\u968e\u6bb5<\/strong>\uff0c\u4e26\u6574\u7406\u51fa\u95dc\u9375\u7684<strong>\u8a2d\u7acb\u689d\u4ef6<\/strong>\u8207<strong>\u7a05\u52d9\u8cc7\u8a0a<\/strong>\uff0c\u8b93\u60a8\u5728\u6295\u5165\u524d\u5c31\u505a\u597d\u842c\u5168\u6e96\u5099\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u91cd\u9ede\u5feb\u901f\u770b (FAQ)<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Q1\uff1a\u8a2d\u7acb\u8239\u8236\u8ca8\u7269\u88dd\u5378\u627f\u652c\u696d\uff0c\u6700\u5c11\u8981\u6e96\u5099\u591a\u5c11\u8cc7\u672c\u984d\uff1f<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>A1<\/strong>\uff1a\u5728\u300c\u570b\u969b\u5546\u6e2f\u300d\u5340\u57df\uff0c\u5be6\u6536\u8cc7\u672c\u984d\u9700<strong>\u65b0\u81fa\u5e632,000\u842c\u5143<\/strong>\uff1b\u5728\u300c\u570b\u5167\u5546\u6e2f\u300d\u5340\u57df\uff0c\u5247\u9700<strong>\u65b0\u81fa\u5e63800\u842c\u5143<\/strong>\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Q2\uff1a\u9700\u8981\u8058\u8acb\u591a\u5c11\u88dd\u5378\u5de5\u4eba\uff1f<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>A2<\/strong>\uff1a\u570b\u969b\u5546\u6e2f\u9700\u81f3\u5c11<strong>48\u4eba<\/strong>\uff1b\u570b\u5167\u5546\u6e2f\u9700\u81f3\u5c11<strong>12\u4eba<\/strong>\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Q3\uff1a\u6574\u500b\u8a2d\u7acb\u6d41\u7a0b\u5927\u6982\u6709\u5e7e\u6b65\uff1f<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>A3<\/strong>\uff1a\u4e3b\u8981\u67094\u5927\u6b65\u9a5f\uff1a<strong>(1) \u7c4c\u8a2d\u8a31\u53ef \u2192 (2) \u516c\u53f8\/\u5546\u696d\u767b\u8a18 \u2192 (3) \u71df\u904b\u8a31\u53ef\u8b49 \u2192 (4) \u7a05\u7c4d\u767b\u8a18<\/strong>\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Q4\uff1a\u4e00\u5b9a\u8981\u6709\u81ea\u5df1\u7684\u78bc\u982d\u55ce\uff1f<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>A4<\/strong>\uff1a\u4e0d\u4e00\u5b9a\u3002\u4f46\u60a8\u5fc5\u9808\u8207\u6e2f\u53e3\u7ba1\u7406\u55ae\u4f4d\uff08\u5982\u5546\u6e2f\u7d93\u71df\u4e8b\u696d\u6a5f\u69cb\uff09<strong>\u5408\u4f5c\u8208\u5efa\u6216\u79df\u8cc3\u5c08\u7528\u78bc\u982d<\/strong>\uff0c\u6216\u662f\u8207\u5c08\u7528\u78bc\u982d\u7684\u7d93\u71df\u8005\u7c3d\u8a02\u627f\u652c\u5951\u7d04\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b2c\u4e00\u968e\u6bb5\uff1a\u53d6\u5f97\u300c\u7c4c\u8a2d\u8a31\u53ef\u300d<\/strong><\/h3>\n\n\n\n<p>\u5728\u6b63\u5f0f\u6210\u7acb\u516c\u53f8\u524d\uff0c\u60a8\u5fc5\u9808\u5148\u5411\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u300c\u7c4c\u8a2d\u8a31\u53ef\u300d\uff0c\u8b49\u660e\u60a8\u7684\u8a08\u756b\u662f\u53ef\u884c\u4e14\u5408\u898f\u7684\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6838\u5fc3\u95dc\u9375<\/strong>\uff1a\u60a8\u9700\u8981\u4e00\u4efd\u5b8c\u6574\u7684<strong>\u71df\u696d\u8a08\u756b\u66f8<\/strong>\uff0c\u4e26\u53d6\u5f97<strong>\u5546\u6e2f\u7d93\u71df\u4e8b\u696d\u6a5f\u69cb\u7684\u540c\u610f\u66f8<\/strong>\u3002<\/li>\n\n\n\n<li><strong>\u61c9\u5099\u6587\u4ef6\u6e05\u55ae<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\u7c4c\u8a2d\u7533\u8acb\u66f8<\/li>\n\n\n\n<li>\u5546\u6e2f\u7d93\u71df\u4e8b\u696d\u6a5f\u69cb\u540c\u610f\u66f8<\/li>\n\n\n\n<li>\u516c\u53f8\u4ee3\u8868\u4eba\u8eab\u5206\u8b49\u5f71\u672c<\/li>\n\n\n\n<li>\u516c\u53f8\u7ae0\u7a0b\u8349\u6848<\/li>\n\n\n\n<li><strong>\u71df\u696d\u8a08\u756b\u66f8\uff08\u5167\u542b9\u5927\u9805\u76ee\uff09<\/strong>\uff1a\n<ol class=\"wp-block-list\" start=\"1\">\n<li>\u71df\u904b\u8ca8\u7269\u7a2e\u985e\u8207\u88dd\u5378\u65b9\u5f0f<\/li>\n\n\n\n<li>\u8cc7\u672c\u984d\u898f\u5283<\/li>\n\n\n\n<li>\u9810\u8a08\u50f1\u7528\u4eba\u6578\uff08\u9808\u8f09\u660e\u88dd\u5378\u5de5\u4eba\u6578\uff09<\/li>\n\n\n\n<li>\u6a5f\u5177\u8a2d\u5099\u6e05\u55ae\uff08\u81ea\u6709\u6216\u79df\u7528\uff09\u8207\u7dad\u8b77\u8a08\u756b<\/li>\n\n\n\n<li>\u516c\u5171\u610f\u5916\u8cac\u4efb\u4fdd\u96aa\u6295\u4fdd\u8a08\u756b<\/li>\n\n\n\n<li>\u9810\u4f30\u5e74\u627f\u652c\u696d\u52d9\u91cf<\/li>\n\n\n\n<li>\u4f5c\u696d\u8abf\u6d3e\u8a08\u756b<\/li>\n\n\n\n<li>\u7c4c\u8a2d\u671f\u9593\u898f\u5283<\/li>\n\n\n\n<li>\u707d\u5bb3\u61c9\u8b8a\u8a08\u756b<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b2c\u4e8c\u968e\u6bb5\uff1a\u5b8c\u6210\u300c\u516c\u53f8\u6216\u5546\u696d\u767b\u8a18\u300d<\/strong><\/h3>\n\n\n\n<p>\u53d6\u5f97\u7c4c\u8a2d\u8a31\u53ef\u5f8c\uff0c\u5c31\u53ef\u4ee5\u9078\u64c7\u9069\u5408\u7684\u7d44\u7e54\u578b\u614b\uff0c\u5411\u4e3b\u7ba1\u6a5f\u95dc\u8fa6\u7406\u6b63\u5f0f\u7684\u5546\u696d\u767b\u8a18\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong><code>\u7d44\u7e54\u578b\u614b\u9078\u64c7\uff1a\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u7368\u8cc7\u5408\u5925<\/code><\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6709\u9650\u516c\u53f8\u8a2d\u7acb\u6587\u4ef6<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\u8a2d\u7acb\u767b\u8a18\u7533\u8acb\u66f8\u53ca\u767b\u8a18\u88682\u4efd<\/li>\n\n\n\n<li>\u7ae0\u7a0b\u5f71\u672c<\/li>\n\n\n\n<li>\u7c4c\u8a2d\u8a31\u53ef\u6838\u51c6\u51fd\u5f71\u672c<\/li>\n\n\n\n<li>\u80a1\u6771\u53ca\u8463\u4e8b\u540c\u610f\u66f8\u3001\u9858\u4efb\u66f8\u5f71\u672c<\/li>\n\n\n\n<li>\u5efa\u7269\u6240\u6709\u6b0a\u8b49\u660e\u53ca\u6240\u6709\u6b0a\u4eba\u540c\u610f\u66f8<\/li>\n\n\n\n<li><strong>\u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u67e5\u6838\u5831\u544a\u66f8<\/strong><\/li>\n\n\n\n<li>\u80a1\u6771\u53ca\u8463\u4e8b\u8eab\u5206\u8b49\u660e\u6587\u4ef6<\/li>\n\n\n\n<li>\u898f\u8cbb\uff1a\u6309\u8cc7\u672c\u984d\u6bcf4,000\u5143\u65361\u5143\uff0c\u6700\u4f4e1,000\u5143\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u80a1\u4efd\u6709\u9650\u516c\u53f8\u8a2d\u7acb\u6587\u4ef6<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\uff08\u8207\u6709\u9650\u516c\u53f8\u76f8\u4f3c\uff0c\u4f46\u9808\u984d\u5916\u6aa2\u9644<strong>\u767c\u8d77\u4eba\u6703\u8b70\u4e8b\u9304\u3001\u8463\u4e8b\u6703\u8b70\u4e8b\u9304\u3001\u767c\u8d77\u4eba\u540d\u518a<\/strong>\u7b49\u6587\u4ef6\uff09<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u7368\u8cc7\/\u5408\u5925\u5546\u696d\u767b\u8a18\u6587\u4ef6<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li>\u7533\u8acb\u66f8<\/li>\n\n\n\n<li>\u8ca0\u8cac\u4eba\uff08\u53ca\u5408\u5925\u4eba\uff09\u8eab\u5206\u8b49\u660e\u6587\u4ef6<\/li>\n\n\n\n<li>\u5408\u5925\u5951\u7d04\u66f8\uff08\u5408\u5925\u9069\u7528\uff09<\/li>\n\n\n\n<li>\u8cc7\u672c\u984d\u8b49\u660e\u6587\u4ef6\uff0825\u842c\u4ee5\u4e0a\u9700\u9644\uff09<\/li>\n\n\n\n<li>\u6240\u5728\u5730\u5efa\u7269\u6240\u6709\u6b0a\u53ca\u4f7f\u7528\u540c\u610f\u8b49\u660e<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b2c\u4e09\u968e\u6bb5\uff1a\u7533\u8acb\u300c\u71df\u904b\u8a31\u53ef\u8b49\u300d<\/strong><\/h3>\n\n\n\n<p>\u516c\u53f8\u6210\u7acb\u5f8c\uff0c\u9084\u4e0d\u80fd\u99ac\u4e0a\u958b\u59cb\u71df\u696d\uff01\u60a8\u5fc5\u9808\u5099\u59a5\u76f8\u95dc\u6587\u4ef6\uff0c\u7533\u8acb\u6700\u7d42\u7684\u300c\u71df\u904b\u8a31\u53ef\u8b49\u300d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u61c9\u5099\u6587\u4ef6\u6e05\u55ae<\/strong>\uff1a\n<ol class=\"wp-block-list\" start=\"1\">\n<li>\u71df\u904b\u8a31\u53ef\u8b49\u7533\u8acb\u66f8<\/li>\n\n\n\n<li>\u516c\u53f8\u767b\u8a18\u8b49\u660e\u6587\u4ef6<\/li>\n\n\n\n<li>\u516c\u53f8\u7ae0\u7a0b<\/li>\n\n\n\n<li>\u516c\u5171\u610f\u5916\u8cac\u4efb\u4fdd\u96aa\u6295\u4fdd\u8b49\u660e<\/li>\n\n\n\n<li>\u516c\u53f8\u4ee3\u8868\u4eba\u3001\u8463\u76e3\u4e8b\u3001\u80a1\u6771\u53ca\u54e1\u5de5\u540d\u518a<\/li>\n\n\n\n<li>\u5546\u6e2f\u7d93\u71df\u4e8b\u696d\u6a5f\u69cb\u6703\u52d8\u540c\u610f\u6587\u4ef6<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b2c\u56db\u968e\u6bb5\uff1a\u8fa6\u7406\u300c\u570b\u7a05\u5c40\u7a05\u7c4d\u767b\u8a18\u300d<\/strong><\/h3>\n\n\n\n<p>\u53d6\u5f97\u71df\u904b\u8a31\u53ef\u8b49\u5f8c\uff0c\u6700\u5f8c\u4e00\u6b65\u5c31\u662f\u5230\u570b\u7a05\u5c40\u8fa6\u7406\u7a05\u7c4d\u767b\u8a18\uff0c\u4e4b\u5f8c\u624d\u80fd\u958b\u7acb\u767c\u7968\u4e26\u958b\u59cb\u71df\u696d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u71df\u696d\u9805\u76ee\u4ee3\u865f<\/strong>\uff1a<code>5259-12<\/code> (\u8239\u4e0a\u8ca8\u7269\u88dd\u5378)<\/li>\n\n\n\n<li><strong>\u91cd\u8981\u7a05\u52d9\u53c3\u8003\u6bd4\u7387<\/strong>\uff1a\n<ul class=\"wp-block-list\">\n<li><strong>\u64f4\u5927\u66f8\u5be9\u7d14\u76ca\u7387<\/strong>\uff1a<code>6%<\/code><\/li>\n\n\n\n<li><strong>\u6240\u5f97\u984d\u6a19\u6e96<\/strong>\uff1a<code>10%<\/code><\/li>\n\n\n\n<li><strong>\u540c\u696d\u5229\u6f64\u6a19\u6e96<\/strong>\uff1a\u6bdb\u5229\u7387 <code>26%<\/code> \/ \u8cbb\u7528\u7387 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