{"id":337,"date":"2021-12-22T17:30:23","date_gmt":"2021-12-22T09:30:23","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=337"},"modified":"2023-06-06T11:44:55","modified_gmt":"2023-06-06T03:44:55","slug":"%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e7%94%b3%e5%a0%b1%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e6%89%80%e5%be%97%e7%a8%85%e6%96%b9%e5%bc%8f","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=337","title":{"rendered":"\u71df\u5229\u4e8b\u696d\u7533\u5831\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u65b9\u5f0f"},"content":{"rendered":"\n

\u4e00\u3001\u539f\u5247\uff1a\u5408\u4f75\u7533\u5831<\/h2>\n\n\n

\u6240\u5f97\u7a05\u6cd5\u7b2c3\u689d\uff1a<\/p>\n\n\n

\u51e1\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u7d93\u71df\u4e4b\u71df\u5229\u4e8b\u696d\uff0c\u61c9\u4f9d\u672c\u6cd5\u898f\u5b9a\uff0c\u8ab2\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u3002\u71df\u5229\u4e8b\u696d\u4e4b\u7e3d\u6a5f\u69cb\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u8005\uff0c\u61c9\u5c31\u5176\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5916\u5168\u90e8\u71df\u5229\u4e8b\u696d\u6240\u5f97\uff0c\u5408\u4f75\u8ab2\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u3002\u4f46\u5176\u4f86\u81ea\u4e2d\u83ef\u6c11\u570b\u5883\u5916\u4e4b\u6240\u5f97\uff0c\u5df2\u4f9d\u6240\u5f97\u4f86\u6e90\u570b\u7a05\u6cd5\u898f\u5b9a\u7e73\u7d0d\u4e4b\u6240\u5f97\u7a05\uff0c\u5f97\u7531\u7d0d\u7a05\u7fa9\u52d9\u4eba\u63d0\u51fa\u6240\u5f97\u4f86\u6e90\u570b\u7a05\u52d9\u6a5f\u95dc\u767c\u7d66\u4e4b\u540c\u4e00\u5e74\u5ea6\u7d0d\u7a05\u6191\u8b49\uff0c\u4e26\u53d6\u5f97\u6240\u5728\u5730\u4e2d\u83ef\u6c11\u570b\u4f7f\u9818\u9928\u6216\u5176\u4ed6\u7d93\u4e2d\u83ef\u6c11\u570b\u653f\u5e9c\u8a8d\u8a31\u6a5f\u69cb\u4e4b\u7c3d\u8b49\u5f8c\uff0c\u81ea\u5176\u5168\u90e8\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7d50\u7b97\u61c9\u7d0d\u7a05\u984d\u4e2d\u6263\u62b5\u3002\u6263\u62b5\u4e4b\u6578\uff0c\u4e0d\u5f97\u8d85\u904e\u56e0\u52a0\u8a08\u5176\u570b\u5916\u6240\u5f97\uff0c\u800c\u4f9d\u570b\u5167\u9069\u7528\u7a05\u7387\u8a08\u7b97\u589e\u52a0\u4e4b\u7d50\u7b97\u61c9\u7d0d\u7a05\u984d\u3002\u71df\u5229\u4e8b\u696d\u4e4b\u7e3d\u6a5f\u69cb\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5916\uff0c\u800c\u6709\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\u8005\uff0c\u61c9\u5c31\u5176\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u4e4b\u71df\u5229\u4e8b\u696d\u6240\u5f97\uff0c\u4f9d\u672c\u6cd5\u898f\u5b9a\u8ab2\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u3002<\/p>\n\n\n

\u4e8c\u3001\u4f8b\u5916\uff1a\u5206\u652f\u6a5f\u69cb\u5206\u5225\u7533\u5831\u5236<\/h2>\n\n\n

\u6240\u5f97\u7a05\u6cd5\u7b2c 41 \u689d\u71df\u5229\u4e8b\u696d\u4e4b\u7e3d\u6a5f\u69cb\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5916\uff0c\u5176\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u4e4b\u56fa\u5b9a\u71df\u696d\u5834\u6240\u6216\u71df\u696d\u4ee3\u7406\u4eba\uff0c\u61c9\u55ae\u7368\u8a2d\u7acb\u5e33\u7c3f\uff0c\u4e26\u8a08\u7b97\u5176\u71df\u5229\u4e8b\u696d\u6240\u5f97\u984d\u8ab2\u7a05\u3002<\/p>\n\n\n

\u4e09\u3001\u7279\u6b8a\uff1aobu\u5206\u884c\u81ea\u884c\u7533\u5831(\u5206\u5225\u7533\u5831\u5236)<\/h2>\n\n\n

\u7b2c 73-1 \u689d\u570b\u969b\u91d1\u878d\u696d\u52d9\u5206\u884c\u5c0d\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u4e4b\u500b\u4eba\u3001\u6cd5\u4eba\u3001\u653f\u5e9c\u6a5f\u95dc\u6216\u91d1\u878d\u6a5f\u69cb\u6388\u4fe1\u4e4b\u6536\u5165\uff0c\u9664\u4f9d\u6cd5\u514d\u7a05\u8005\u5916\uff0c\u61c9\u7531\u8a72\u5206\u884c\u65bc\u7b2c\u4e03\u5341\u4e00\u689d\u898f\u5b9a\u671f\u9650\u5167\uff0c\u5c31\u5176\u6388\u4fe1\u6536\u5165\u7e3d\u984d\u6309\u898f\u5b9a\u4e4b\u6263\u7e73\u7387\u7533\u5831\u7d0d\u7a05\u3002<\/p>\n\n\n

\u56db\u3001\u7279\u6b8a\uff1a\u591a\u5bb6\u516c\u53f8\u5408\u4f75\u7533\u5831<\/h2>\n\n\n

1\u3001\u91d1\u878d\u63a7\u80a1\u6cd5\u7b2c49\u689d\uff1a\u91d1\u878d\u63a7\u80a1\u516c\u53f8\u6301\u6709\u672c\u570b\u5b50\u516c\u53f8\u80a1\u4efd\uff0c\u9054\u5df2\u767c\u884c\u80a1\u4efd\u7e3d\u6578\u767e\u5206\u4e4b\u4e5d\u5341\u8005\uff0c\u5f97\u81ea\u5176\u6301\u6709\u671f\u9593\u5728\u4e00\u500b\u8ab2\u7a05\u5e74\u5ea6\u5167\u6eff\u5341\u4e8c\u500b\u6708\u4e4b\u5e74\u5ea6\u8d77\uff0c\u9078\u64c7\u4ee5\u91d1\u878d\u63a7\u80a1\u516c\u53f8\u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u4f9d\u6240\u5f97\u7a05\u6cd5\u76f8\u95dc\u898f\u5b9a\u5408\u4f75\u8fa6\u7406\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u53ca\u672a\u5206\u914d\u76c8\u9918\u52a0\u5fb5\u767e\u5206\u4e4b\u5341\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7533\u5831<\/strong>\uff1b\u5176\u4ed6\u6709\u95dc\u7a05\u52d9\u4e8b\u9805\uff0c\u61c9\u7531\u91d1\u878d\u63a7\u80a1\u516c\u53f8\u53ca\u672c\u570b\u5b50\u516c\u53f8\u5206\u5225\u8fa6\u7406\u3002<\/p>\n\n\n

2\u3001\u4f01\u696d\u4f75\u8cfc\u6cd5\u7b2c45\u689d\uff1a<\/p>\n\n\n

\u7b2c 45 \u689d\u516c\u53f8\u9032\u884c\u5408\u4f75\u3001\u5206\u5272\u6216\u4f9d\u7b2c\u4e8c\u5341\u4e03\u689d\u81f3\u7b2c\u4e09\u5341\u689d\u898f\u5b9a\u6536\u8cfc\uff0c\u800c\u6301\u6709\u5176\u5b50\u516c\u53f8\u80a1\u4efd\u6216\u51fa\u8cc7\u984d\u9054\u5df2\u767c\u884c\u80a1\u4efd\u7e3d\u6578\u6216\u8cc7\u672c\u7e3d\u984d\u767e\u5206\u4e4b\u4e5d\u5341\u8005\uff0c\u5f97\u81ea\u5176\u6301\u6709\u671f\u9593\u5728\u4e00\u500b\u8ab2\u7a05\u5e74\u5ea6\u5167\u6eff\u5341\u4e8c\u500b\u6708\u4e4b\u5e74\u5ea6\u8d77\uff0c\u9078\u64c7\u4ee5\u8a72\u516c\u53f8\u70ba\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u4f9d\u6240\u5f97\u7a05\u6cd5\u76f8\u95dc\u898f\u5b9a\u5408\u4f75\u8fa6\u7406\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u53ca\u672a\u5206\u914d\u76c8\u9918\u52a0\u5fb5\u767e\u5206\u4e4b\u5341\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7533\u5831<\/strong>\uff1b\u5176\u4ed6\u6709\u95dc\u7a05\u52d9\u4e8b\u9805\uff0c\u61c9\u7531\u8a72\u516c\u53f8\u53ca\u5176\u5b50\u516c\u53f8\u5206\u5225\u8fa6\u7406\u3002\u4f9d\u524d\u9805\u898f\u5b9a\u9078\u64c7\u5408\u4f75\u7533\u5831\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u8005\uff0c\u5176\u5408\u65bc\u898f\u5b9a\u4e4b\u5404\u672c\u570b\u5b50\u516c\u53f8\uff0c\u61c9\u5168\u90e8\u7d0d\u5165\u5408\u4f75\u7533\u5831\uff1b\u5176\u9078\u64c7\u5408\u4f75\u7533\u5831\uff0c\u7121\u9808\u4e8b\u5148\u7533\u8acb\u6838\u51c6\uff0c\u4e00\u7d93\u9078\u64c7\uff0c\u9664\u56e0\u6b63\u7576\u7406\u7531\uff0c\u65bc\u6703\u8a08\u5e74\u5ea6\u7d42\u4e86\u524d\u4e8c\u500b\u6708\u5167\uff0c\u5831\u7d93\u8ce6\u7a05\u4e3b\u7ba1\u6a5f\u95dc\u6838\u51c6\u8005\u5916\uff0c\u4e0d\u5f97\u8b8a\u66f4\u3002\u4f9d\u524d\u9805\u898f\u5b9a\u7d93\u6838\u51c6\u8b8a\u66f4\u63a1\u5206\u5225\u7533\u5831\u8005\uff0c\u81ea\u8b8a\u66f4\u4e4b\u5e74\u5ea6\u8d77\u9023\u7e8c\u4e94\u5e74\uff0c\u4e0d\u5f97\u518d\u9078\u64c7\u5408\u4f75\u7533\u5831\uff1b\u5176\u5b50\u516c\u53f8\u56e0\u80a1\u6b0a\u8b8a\u52d5\u4e0d\u7b26\u7b2c\u4e00\u9805\u898f\u5b9a\u800c\u500b\u5225\u8fa6\u7406\u7533\u5831\u8005\uff0c\u81ea\u8a72\u5b50\u516c\u53f8\u500b\u5225\u7533\u5831\u4e4b\u5e74\u5ea6\u8d77\u9023\u7e8c\u4e94\u5e74\uff0c\u4e0d\u5f97\u518d\u4f9d\u524d\u9805\u898f\u5b9a\u7d0d\u5165\u5408\u4f75\u7533\u5831\u3002\u4f9d\u7b2c\u4e00\u9805\u898f\u5b9a\u5408\u4f75\u7533\u5831\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u8005\uff0c\u5176\u5408\u4f75\u7d50\u7b97\u7533\u5831\u8ab2\u7a05\u6240\u5f97\u984d\u53ca\u61c9\u7d0d\u7a05\u984d\u4e4b\u8a08\u7b97\u3001\u5408\u4f75\u7533\u5831\u672a\u5206\u914d\u76c8\u9918\u53ca\u61c9\u52a0\u5fb5\u7a05\u984d\u4e4b\u8a08\u7b97\u3001\u71df\u696d\u8667\u640d\u4e4b\u6263\u9664\u3001\u6295\u8cc7\u62b5\u6e1b\u734e\u52f5\u4e4b\u9069\u7528\u3001\u570b\u5916\u7a05\u984d\u4e4b\u6263\u62b5\u3001\u80a1\u6771\u53ef\u6263\u62b5\u7a05\u984d\u5e33\u6236\u4e4b\u8655\u7406\u3001\u66ab\u7e73\u7533\u5831\u53ca\u5176\u4ed6\u61c9\u9075\u884c\u4e8b\u9805\u4e4b\u8fa6\u6cd5\uff0c\u7531\u8ce6\u7a05\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u3001\u539f\u5247\uff1a\u5408\u4f75\u7533\u5831 \u6240\u5f97\u7a05\u6cd5\u7b2c3\u689d\uff1a \u51e1\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u7d93\u71df\u4e4b\u71df\u5229\u4e8b\u696d\uff0c\u61c9\u4f9d\u672c\u6cd5\u898f … \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-337","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\/337","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=337"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/337\/revisions"}],"predecessor-version":[{"id":1750,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/337\/revisions\/1750"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=337"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}