{"id":317,"date":"2021-12-21T17:04:03","date_gmt":"2021-12-21T09:04:03","guid":{"rendered":"https:\/\/www.yishuancpa.com.tw\/?p=317"},"modified":"2023-06-06T11:45:17","modified_gmt":"2023-06-06T03:45:17","slug":"%e4%bf%ae%e6%ad%a3%e7%99%bc%e5%b8%83%e5%80%8b%e4%ba%ba%e6%9c%89%e5%83%b9%e8%ad%89%e5%88%b8%e4%ba%a4%e6%98%93%e6%89%80%e5%be%97%e6%88%96%e6%90%8d%e5%a4%b1%e6%9f%a5%e6%a0%b8%e8%be%a6%e6%b3%95","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=317","title":{"rendered":"\u4fee\u6b63\u767c\u5e03\u500b\u4eba\u6709\u50f9\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u6216\u640d\u5931\u67e5\u6838\u8fa6\u6cd5"},"content":{"rendered":"\n

\u914d\u5408110\u5e741\u670827\u65e5\u4fee\u6b63\u516c\u5e03\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b(\u4e0b\u7a31\u672c\u689d\u4f8b)\u7b2c12\u689d\u53ca\u7b2c18\u689d\uff0c\u6062\u5fa9\u500b\u4eba\u672a\u4e0a\u5e02\u3001\u672a\u4e0a\u6ac3\u4e14\u672a\u767b\u9304\u8208\u6ac3\u516c\u53f8\u80a1\u7968\u4ea4\u6613\u6240\u5f97\u8a08\u5165\u57fa\u672c\u6240\u5f97\u984d\u8ab2\u7a05\u898f\u5b9a\uff0c\u70ba\u5229\u8a08\u7b97\u67e5\u6838\u8a72\u7b49\u6709\u50f9\u8b49\u5238\u4ea4\u6613\u6240\u5f97\uff0c\u898f\u7bc4\u5176\u6210\u4ea4\u50f9\u683c\u3001\u6210\u672c\u53ca\u8cbb\u7528\u8a8d\u5b9a\u65b9\u5f0f\u3001\u672a\u7533\u5831\u6216\u672a\u80fd\u63d0\u51fa\u5be6\u969b\u6210\u4ea4\u50f9\u683c\u6216\u539f\u59cb\u53d6\u5f97\u6210\u672c\u6642\u76f8\u95dc\u6838\u5b9a\u7b49\u4e8b\u9805\uff0c\u8ca1\u653f\u90e8\u4f9d\u64da\u672c\u689d\u4f8b\u7b2c12\u689d\u7b2c3\u9805\u6388\u6b0a\u898f\u5b9a\uff0c\u65bc\u4eca(18)\u65e5\u4fee\u6b63\u767c\u5e03\u300c\u500b\u4eba\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u6216\u640d\u5931\u67e5\u6838\u8fa6\u6cd5\u300d\uff0c\u540d\u7a31\u4e26\u4fee\u6b63\u70ba\u300c\u500b\u4eba\u6709\u50f9\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u6216\u640d\u5931\u67e5\u6838\u8fa6\u6cd5\u300d(\u4e0b\u7a31\u672c\u8fa6\u6cd5)\u3002<\/p>\n\n\n

\u8ca1\u653f\u90e8\u8aaa\u660e\uff0c\u81ea110\u5e741\u67081\u65e5\u8d77\uff0c\u500b\u4eba\u4ea4\u6613\u672a\u5728\u8b49\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u6216\u672a\u5728\u8b49\u5238\u5546\u71df\u696d\u8655\u6240\u8cb7\u8ce3\u4e4b\u516c\u53f8\u6240\u767c\u884c\u6216\u79c1\u52df\u4e4b\u80a1\u7968\u3001\u65b0\u80a1\u6b0a\u5229\u8b49\u66f8\u3001\u80a1\u6b3e\u7e73\u7d0d\u6191\u8b49\u53ca\u8868\u660e\u5176\u6b0a\u5229\u4e4b\u8b49\u66f8(\u4e0b\u7a31\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968)\uff0c\u9664\u767c\u884c\u6216\u79c1\u52df\u516c\u53f8\u5c6c\u8a2d\u7acb\u672a\u6eff5\u5e74\u4e4b\u9ad8\u98a8\u96aa\u65b0\u5275\u4e8b\u696d\u516c\u53f8\u5916\uff0c\u5176\u4ea4\u6613\u6240\u5f97\u61c9\u8a08\u5165\u500b\u4eba\u4e4b\u57fa\u672c\u6240\u5f97\u984d\u8ab2\u7a05\u3002\u70ba\u5229\u5fb5\u7d0d\u96d9\u65b9\u9075\u5faa\uff0c\u8a72\u90e8\u4fee\u6b63\u672c\u8fa6\u6cd5\uff0c\u4fee\u6b63\u8981\u9ede\u5982\u4e0b\uff1a
\u4e00\u3001\u898f\u7bc4\u9069\u7528\u672c\u8fa6\u6cd5\u4e4b\u6709\u50f9\u8b49\u5238\u7bc4\u570d\u53ca\u672a\u5728\u8b49\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u6216\u672a\u5728\u8b49\u5238\u5546\u71df\u696d\u8655\u6240\u8cb7\u8ce3\u4e4b\u516c\u53f8\u7bc4\u570d\u3002\uff08\u4fee\u6b63\u689d\u6587\u7b2c2\u689d\u53ca\u7b2c3\u689d\uff09<\/p>\n\n\n

\u4e8c\u3001\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968\u4ea4\u6613\u640d\u76ca\u4e4b\u8a08\u7b97\uff0c\u4ee5\u4ea4\u6613\u6642\u4e4b\u6210\u4ea4\u50f9\u683c\uff0c\u6e1b\u9664\u539f\u59cb\u53d6\u5f97\u6210\u672c\u53ca\u5fc5\u8981\u8cbb\u7528\u5f8c\u4e4b\u9918\u984d\u70ba\u6240\u5f97\u984d\u6216\u640d\u5931\u984d\uff1b\u4e26\u660e\u5b9a\u61c9\u6aa2\u9644\u4e4b\u6587\u4ef6\u3002\uff08\u4fee\u6b63\u689d\u6587\u7b2c4\u689d\uff09<\/p>\n\n\n

\u4e09\u3001\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968\u4ea4\u6613\u6240\u5f97\u61c9\u65bc\u4ea4\u5272\u65e5\u6240\u5c6c\u5e74\u5ea6\u8a08\u5165\u57fa\u672c\u6240\u5f97\u984d\u3002\uff08\u4fee\u6b63\u689d\u6587\u7b2c6\u689d\uff09<\/p>\n\n\n

\u56db\u3001\u660e\u5b9a\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968\u4e4b\u6210\u4ea4\u50f9\u683c\u3001\u6210\u672c\u3001\u8cbb\u7528\u8a8d\u5b9a\u65b9\u5f0f\uff0c\u53ca\u6210\u672c\u8a08\u7b97\u65b9\u6cd5\u5f97\u63a1\u7528\u500b\u5225\u8fa8\u8a8d\u6cd5\u6216\u52a0\u6b0a\u5e73\u5747\u6cd5\u3002\uff08\u4fee\u6b63\u689d\u6587\u7b2c8\u689d\u3001\u7b2c10\u689d\u3001\u7b2c12\u689d\u53ca\u7b2c13\u689d\uff09<\/p>\n\n\n

\u4e94\u3001\u672a\u4f9d\u6cd5\u7533\u5831\u4ea4\u6613\u6240\u5f97\uff0c\u6216\u672a\u63d0\u4f9b\u8b49\u660e\u6240\u5f97\u984d\u4e4b\u6587\u4ef6\u6642\uff0c\u5176\u6240\u5f97\u984d\u8a08\u7b97\u65b9\u5f0f\u5982\u4e0b\uff0c\u60df\u7a3d\u5fb5\u6a5f\u95dc\u67e5\u5f97\u4e4b\u5be6\u969b\u6240\u5f97\u984d\u8f03\u9ad8\u8005\uff0c\u61c9\u4f9d\u67e5\u5f97\u8cc7\u6599\u6838\u5b9a\uff08\u4fee\u6b63\u689d\u6587\u7b2c14\u689d\uff09\uff1a
(\u4e00)\u5df2\u63d0\u4f9b\u6216\u5df2\u67e5\u5f97\u4ea4\u6613\u6642\u4e4b\u5be6\u969b\u6210\u4ea4\u50f9\u683c\uff0c\u4f46\u7121\u6cd5\u8b49\u660e\u539f\u59cb\u53d6\u5f97\u6210\u672c\u8005\uff0c\u4ee5\u5be6\u969b\u6210\u4ea4\u50f9\u683c\u4e4b20%\uff0c\u8a08\u7b97\u5176\u6240\u5f97\u984d\u3002
(\u4e8c)\u672a\u63d0\u4f9b\u4ea4\u6613\u6642\u4e4b\u5be6\u969b\u6210\u4ea4\u50f9\u683c\u8005\uff0c\u4ee5\u4ea4\u5272\u65e5\u524d\u4e00\u5e74\u5167\u6700\u8fd1\u4e00\u671f\u7d93\u6703\u8a08\u5e2b\u67e5\u6838\u7c3d\u8b49\u4e4b\u8ca1\u52d9\u5831\u544a\u6bcf\u80a1\u6de8\u503c(\u4ea4\u5272\u65e5\u4e4b\u524d\u4e00\u5e74\u5167\u7121\u524d\u958b\u5831\u544a\u8005\uff0c\u4ee5\u4ea4\u5272\u65e5\u516c\u53f8\u8cc7\u7522\u6bcf\u80a1\u6de8\u503c)\u4e4b 75%\uff0c\u8a08\u7b97\u5176\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u8ca1\u653f\u90e8\u7279\u5225\u63d0\u9192\uff0c\u500b\u4eba\u672a\u4e0a\u5e02\u6ac3\u80a1\u7968\u4ea4\u6613\u6240\u5f97\u8a08\u5165\u500b\u4eba\u57fa\u672c\u6240\u5f97\u984d\u8ab2\u7a05\u898f\u5b9a\u81ea110\u5e741\u67081\u65e5\u65bd\u884c\uff0c\u65bc111\u5e745\u6708\u7533\u5831\u7d9c\u5408\u6240\u5f97\u7a05\u6642\u9069\u7528\uff0c\u500b\u4eba\u61c9\u4f9d\u672c\u8fa6\u6cd5\u8a08\u7b97\u7533\u5831\u6709\u50f9\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u6216\u640d\u5931\uff0c\u4e26\u6aa2\u9644\u6536\u3001\u4ed8\u6b3e\u7d00\u9304\u3001\u8b49\u5238\u4ea4\u6613\u7a05\u7e73\u6b3e\u66f8\u3001\u8cb7\u8ce3\u5951\u7d04\u66f8\u6216\u5176\u4ed6\u8b49\u660e\u6587\u4ef6\uff0c\u4f9b\u7a3d\u5fb5\u6a5f\u95dc\u67e5\u6838\u8a8d\u5b9a\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u914d\u5408110\u5e741\u670827\u65e5\u4fee\u6b63\u516c\u5e03\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b(\u4e0b\u7a31\u672c\u689d\u4f8b)\u7b2c12\u689d\u53ca\u7b2c18\u689d\uff0c … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-317","post","type-post","status-publish","format-standard","hentry","category-3"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/317","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=317"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/317\/revisions"}],"predecessor-version":[{"id":1756,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/317\/revisions\/1756"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=317"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}