{"id":755,"date":"2022-03-14T12:38:35","date_gmt":"2022-03-14T04:38:35","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=755"},"modified":"2023-06-06T11:39:49","modified_gmt":"2023-06-06T03:39:49","slug":"%e4%ba%a4%e6%8f%9b%e6%89%80%e6%9c%89%e6%ac%8a%e7%a7%bb%e8%bd%89%e7%99%bb%e8%a8%98%e6%87%89%e7%b6%93%e5%85%b1%e6%9c%89%e4%ba%ba%e5%85%a8%e9%ab%94%e5%90%8c%e6%84%8f%ef%bc%8c%e4%b8%8d%e5%be%97%e9%81%a9","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=755","title":{"rendered":"\u4ea4\u63db\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u61c9\u7d93\u5171\u6709\u4eba\u5168\u9ad4\u540c\u610f\uff0c\u4e0d\u5f97\u9069\u7528\u571f\u5730\u6cd534-1"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u4e00\u3001\u5167\u653f\u90e8\u65b0\u805e\u7a3f\uff1a<\/h2>\n\n\n<p>\u5167\u653f\u90e8\u65e5\u524d\u8868\u793a\uff0c\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u5171\u6709\u4eba\u4ee5\u4ea4\u63db\u70ba\u539f\u56e0\uff0c\u8fa6\u7406\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\uff0c\u4f9d<a href=\"https:\/\/db.lawbank.com.tw\/FLAW\/FLAWQRY03.aspx?lno=819%2c828&amp;lsid=FL001351\">\u6c11\u6cd5\u7b2c\uff18\uff11\uff19\u689d\u7b2c\uff12\u9805\u3001\u7b2c\uff18\uff12\uff18\u689d\u7b2c\uff13\u9805<\/a>\u898f\u5b9a\uff0c\u61c9\u7d93\u5168\u9ad4\u5171\u6709\u4eba\u540c\u610f\uff0c\u4e26\u7121<a href=\"https:\/\/db.lawbank.com.tw\/FLAW\/FLAWQRY03.aspx?lno=34.1&amp;lsid=FL003034\">\u571f\u5730\u6cd5\u7b2c\uff13\uff14\u689d\u4e4b\uff11\u7b2c\uff11\u9805<\/a>\u898f\u5b9a\u4e4b\u9069\u7528\u3002<\/p>\n\n\n<p>\u5167\u653f\u90e8\u6307\u51fa\uff0c<a href=\"https:\/\/db.lawbank.com.tw\/FLAW\/FLAWQRY03.aspx?lno=34.1&amp;lsid=FL003034\">\u571f\u5730\u6cd5\u7b2c\uff13\uff14\u689d\u4e4b\uff11\u7b2c\uff11\u9805<\/a>\u898f\u5b9a\u4e4b\u7acb\u6cd5\u610f\u65e8\u5728\u65bc\u517c\u9867\u5171\u6709\u4eba\u4e4b\u6b0a\u76ca\u7bc4\u570d\u5167\uff0c\u6392\u9664<a href=\"https:\/\/db.lawbank.com.tw\/FLAW\/FLAWQRY03.aspx?lno=819%2c828&amp;lsid=FL001351\">\u6c11\u6cd5\u7b2c\uff18\uff11\uff19\u689d\u7b2c\uff12\u9805\u3001\u7b2c\uff18\uff12\uff18\u689d\u7b2c\uff13\u9805<\/a>\u898f\u5b9a\u4e4b\u9069\u7528\uff0c\u4ee5\u4fbf\u4e0d\u52d5\u7522\u6240\u6709\u6b0a\u4e4b\u4ea4\u6613\uff0c\u89e3\u6c7a\u5171\u6709\u4e0d\u52d5\u7522\u4e4b\u7cfe\u7d1b\uff0c\u4fc3\u9032\u5171\u6709\u7269\u4e4b\u6709\u6548\u5229\u7528\uff0c\u589e\u9032\u516c\u5171\u5229\u76ca\u3002\u53c8\u53c3\u7167<a href=\"https:\/\/db.lawbank.com.tw\/FINT\/FINTQRY04.aspx?id=C%2cD%2c562%2c%e9%87%8b\">\u53f8\u6cd5\u9662\u91cb\u5b57\u7b2c\uff15\uff16\uff12\u865f\u89e3\u91cb<\/a>\uff0c\u8a72\u689d\u9805\u898f\u5b9a\u5f37\u5236\u525d\u596a\u4e0d\u540c\u610f\u8655\u5206\u5171\u6709\u4eba\u4e4b\u61c9\u6709\u90e8\u5206\uff0c\u6216\u4f7f\u5176\u61c9\u6709\u90e8\u5206\u53d7\u91cd\u5927\u9650\u5236\uff0c\u81ea\u61c9\u517c\u9867\u4e0d\u540c\u610f\u5171\u6709\u4eba\u4e4b\u5229\u76ca\uff0c\u4e26\u5c0d\u4e4b\u6709\u5408\u7406\u4e4b\u88dc\u511f\uff0c\u65b9\u80fd\u7b26\u5408\u61b2\u6cd5\u8ca1\u7522\u6b0a\u4fdd\u969c\u4e4b\u8981\u6c42\u3002<\/p>\n\n\n<p>\u5167\u653f\u90e8\u8aaa\u660e\uff0c\u4ea4\u63db\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\uff0c\u4fc2\u6307\u7576\u4e8b\u4eba\u7d04\u5b9a\u4ee5\u571f\u5730\u6216\u5efa\u7269\u6240\u6709\u6b0a\u76f8\u4e92\u4ea4\u63db\uff0c\u8a02\u7acb\u5951\u7d04\u6240\u70ba\u4e4b\u6b0a\u5229\u79fb\u8f49\u767b\u8a18\uff0c\u53c3\u7167<a href=\"https:\/\/db.lawbank.com.tw\/FINT\/FINTQRY04.aspx?type=E&amp;no=I00100%2c%ef%bc%8878%ef%bc%89%e6%b3%95%e5%be%8b%2c4170%2c19890306\">\u6cd5\u52d9\u90e8\uff17\uff18\u5e74\uff13\u6708\uff16\u65e5\uff08\uff17\uff18\uff09\u6cd5\u5f8b\u5b57\u7b2c\uff14\uff11\uff17\uff10\u865f\u51fd<\/a>\u91cb\uff0c\u5176\u6027\u8cea\u4e0a\u5c6c\u8655\u5206\u884c\u70ba\u3002\u5018\u7531\u591a\u6578\u5171\u6709\u4eba\u4ee3\u7406\u5c11\u6578\u5171\u6709\u4eba\u7d04\u5b9a\u4ee5\u571f\u5730\u6216\u5efa\u7269\u6240\u6709\u6b0a\u76f8\u4e92\u4ea4\u63db\uff0c\u5176\u4ea4\u63db\u4f4d\u7f6e\u53ca\u689d\u4ef6\u7b49\u6c7a\u5b9a\u96e3\u8b02\u5408\u7406\uff0c\u4e14\u53c3\u7167<a href=\"https:\/\/db.lawbank.com.tw\/FINT\/FINTQRY04.aspx?type=E&amp;no=D00600%2c%e5%8f%b0%e5%85%a7%e5%9c%b0%2c4796%2c19810126\">\u5167\u653f\u90e8\uff17\uff10\u5e74\uff11\u6708\uff12\uff16\u65e5\u53f0\u5167\u5730\u5b57\u7b2c\uff14\uff17\uff19\uff16\u865f\u51fd<\/a>\u91cb\uff0c<a href=\"https:\/\/db.lawbank.com.tw\/FLAW\/FLAWQRY03.aspx?lno=34.1&amp;lsid=FL003034\">\u571f\u5730\u6cd5\u7b2c\uff13\uff14\u689d\u4e4b\uff11\u7b2c\uff11\u9805<\/a>\u898f\u5b9a\u672a\u8a2d\u6709\u512a\u5148\u8cfc\u8cb7\u6b0a\u4e4b\u8861\u5e73\u6a5f\u5236\uff0c\u52e2\u5fc5\u4fb5\u5bb3\u5c11\u6578\u5171\u6709\u4eba\u6b0a\u76ca\uff0c\u672a\u80fd\u7b26\u5408\u8ca1\u7522\u6b0a\u4fdd\u969c\u4e4b\u8981\u6c42\u3002<\/p>\n\n\n<p>\u5167\u653f\u90e8\u8fd1\u4e00\u6b65\u8aaa\u660e\uff0c\u4ea4\u63db\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u5f8c\uff0c\u8a72\u5171\u6709\u95dc\u4fc2\u4ecd\u7dad\u6301\u65bc\u76f8\u4e92\u79fb\u8f49\u5f8c\uff0c\u6240\u53d6\u5f97\u4e4b\u5171\u6709\u4e0d\u52d5\u7522\u6a19\u7684\u4e0a\uff0c\u8207<a href=\"https:\/\/db.lawbank.com.tw\/FLAW\/FLAWQRY03.aspx?lno=34.1&amp;lsid=FL003034\">\u571f\u5730\u6cd5\u7b2c\uff13\uff14\u689d\u4e4b\uff11\u7b2c\uff11\u9805<\/a>\u898f\u5b9a\uff0c\u4fc2\u70ba\u89e3\u6c7a\u5171\u6709\u4e0d\u52d5\u7522\u7cfe\u7d1b\u4e4b\u76ee\u7684\u672a\u5408\uff0c\u6545\u5171\u6709\u4eba\u4ee5\u4ea4\u63db\u70ba\u539f\u56e0\uff0c\u8fa6\u7406\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u81ea\u7121\u8a72\u689d\u9805\u898f\u5b9a\u4e4b\u9069\u7528\uff0c\u53c8\u53c3\u7167<a href=\"https:\/\/db.lawbank.com.tw\/FINT\/FINTQRY04.aspx?type=E&amp;no=I00100%2c%e6%b3%95%e5%be%8b%2c10903511590%2c20200729\">\u6cd5\u52d9\u90e8\uff11\uff10\uff19\u5e74\uff17\u6708\uff12\uff19\u65e5\u6cd5\u5f8b\u5b57\u7b2c\uff11\uff10\uff19\uff10\uff13\uff15\uff11\uff11\uff15\uff19\uff10\u865f\u51fd\u91cb<\/a>\u3001<a href=\"https:\/\/db.lawbank.com.tw\/FINT\/FINTQRY04.aspx?type=E&amp;no=D00600%2c%e5%8f%b0%e5%85%a7%e5%9c%b0%2c1090129832%2c20200806\">\u5167\u653f\u90e8\uff11\uff10\uff19\u5e74\uff18\u6708\uff16\u65e5\u53f0\u5167\u5730\u5b57\u7b2c\uff11\uff10\uff19\uff10\uff11\uff12\uff19\uff18\uff13\uff12\u865f\u51fd<\/a>\u91cb\uff0c\u61c9\u4f9d<a href=\"https:\/\/db.lawbank.com.tw\/FLAW\/FLAWQRY03.aspx?lno=819%2c828&amp;lsid=FL001351\">\u6c11\u6cd5\u7b2c\uff18\uff11\uff19\u689d\u7b2c\uff12\u9805\u3001\u7b2c\uff18\uff12\uff18\u689d\u7b2c\uff13\u9805<\/a>\u898f\u5b9a\uff0c\u9808\u7d93\u5171\u6709\u4eba\u5168\u9ad4\u540c\u610f\u3002<\/p>\n\n\n<h2 class=\"wp-block-heading\">\u4e8c\u3001\u7406\u7531<\/h2>\n\n\n<p>(\u4e00)\u3001\u5018\u7531\u591a\u6578\u5171\u6709\u4eba\u4ee3\u7406\u5c11\u6578\u5171\u6709\u4eba\u7d04\u5b9a\u4ee5\u571f\u5730\u6216\u5efa\u7269\u76f8\u4e92\u4ea4\u63db\uff0c\u5176\u4ea4\u63db\u4f4d\u7f6e\u53ca\u689d\u4ef6\u7b49\u6c7a\u5b9a\u96e3\u8b02\u5408\u7406\u3002<\/p>\n\n\n<p>(\u4e8c)\u3001<strong>\u4ea4\u63db\u4e0d\u5f97\u9069\u7528\u571f\u5730\u6cd534-1\u512a\u5148\u8cfc\u8cb7\u6b0a\uff0c\u56e0\u6b64\u4ea4\u63db\u672a\u8a2d\u6709\u512a\u5148\u8cfc\u8cb7\u6b0a\u4e4b\u8861\u5e73\u6a5f\u5236\uff0c\u52e2\u5fc5\u4fb5\u5bb3\u5c11\u6578\u5171\u6709\u4eba\u6b0a\u76ca\uff0c\u672a\u80fd\u7b26\u5408\u8ca1\u7522\u6b0a\u4fdd\u969c\u4e4b\u8981\u6c42\u3002<\/strong><\/p>\n\n\n<p>(\u4e09)\u3001\u4ea4\u63db\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u5f8c\uff0c\u8a72\u5171\u6709\u95dc\u4fc2\u4ecd\u7dad\u6301\u65bc\u76f8\u4e92\u79fb\u8f49\u5f8c\u6240\u53d6\u5f97\u4e4b\u4e0d\u52d5\u7522\u6a19\u7684\u4e0a\uff0c\u4ea6\u8207\u571f\u5730\u6cd534-1I\u70ba\u89e3\u6c7a\u5171\u6709\u4e0d\u52d5\u7522\u7cfe\u7d1b\u4e4b\u76ee\u7684\u672a\u5408\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e00\u3001\u5167\u653f\u90e8\u65b0\u805e\u7a3f\uff1a \u5167\u653f\u90e8\u65e5\u524d\u8868\u793a\uff0c\u571f\u5730\u6216\u5efa\u7bc9\u6539\u826f\u7269\u5171\u6709\u4eba\u4ee5\u4ea4\u63db\u70ba\u539f\u56e0\uff0c\u8fa6\u7406\u6240\u6709 &hellip; <a href=\"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=755\">\u95b1\u8b80\u5168\u6587 <span class=\"meta-nav\">&rarr;<\/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":[4],"tags":[],"class_list":["post-755","post","type-post","status-publish","format-standard","hentry","category-4"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/755","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=755"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/755\/revisions"}],"predecessor-version":[{"id":1692,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/755\/revisions\/1692"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=755"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}