{"id":757,"date":"2022-03-14T16:27:52","date_gmt":"2022-03-14T08:27:52","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=757"},"modified":"2023-06-06T11:39:45","modified_gmt":"2023-06-06T03:39:45","slug":"%e6%88%91%e5%9c%8b%e5%9c%9f%e5%9c%b0%e7%85%a7%e5%83%b9%e6%94%b6%e8%b2%b7%e4%b9%8b%e7%9b%b8%e9%97%9c%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=757","title":{"rendered":"\u6211\u570b\u571f\u5730\u7167\u50f9\u6536\u8cb7\u4e4b\u76f8\u95dc\u898f\u5b9a"},"content":{"rendered":"\n

\u58f9\u3001\u653f\u5e9c\u70ba\u4f55\u8981\u7167\u50f9\u6536\u8cb7?<\/h2>\n\n\n

\u4e00\u3001\u653f\u5e9c\u7167\u571f\u5730\u5730\u50f9\u6536\u8cb7\u79c1\u4eba\u571f\u5730\uff0c\u4ee5\u5236\u88c1\u571f\u5730\u6240\u6709\u4eba\u672a\u5584\u76e1\u5229\u7528\u571f\u5730\u3002\u5176\u653f\u76ee\u7684\uff0c\u5728\u8abf\u6574\u5730\u6b0a\u5206\u914d\u3001\u675c\u7d55\u571f\u5730\u5360\u6709\u3001\u5236\u88c1\u4f4e\u5831\u5730\u50f9\u3001\u9632\u6b62\u571f\u5730\u6295\u6a5f\uff0c\u4f7f\u7533\u5831\u5730\u50f9\u53ca\u79fb\u8f49\u73fe\u503c\u78ba\u5be6\uff0c\u4ee5\u5229\u5be6\u65bd\u7167\u50f9\u5fb5\u7a05\u53ca\u57f7\u884c\u6f32\u50f9\u6b78\u516c\u3002<\/p>\n\n\n

\u4e8c\u3001\u4f9d\u61b2\u6cd5\u7b2c143\u689d\u7b2c1\u9805\uff1a\u4e2d\u83ef\u6c11\u570b\u9818\u571f\u5167\u4e4b\u571f\u5730\u5c6c\u65bc\u570b\u6c11\u5168\u9ad4\u3002\u4eba\u6c11\u4f9d\u6cd5\u53d6\u5f97\u4e4b\u571f\u5730\u6240\u6709\u6b0a\uff0c\u61c9\u53d7\u6cd5\u5f8b\u4e4b\u4fdd\u969c\u8207\u9650\u5236\u3002\u79c1\u6709\u571f\u5730\u61c9\u7167\u50f9\u7d0d\u7a05\uff0c\u653f\u5e9c\u4e26\u5f97\u7167\u50f9\u6536\u8cb7\u3002\u7533\u8a00\u4e4b\uff0c\u61b2\u6cd5\u4e4b\u7167\u50f9\u6536\u8cb7\u70ba\u5ee3\u7fa9\u4e4b\u7167\u50f9\u6536\u8cb7\uff0c\u5305\u62ec\u73fe\u884c\u4e4b\u571f\u5730\u5fb5\u6536\u8207\u73fe\u884c\u4e4b\u7167\u50f9\u6536\u8cb7\u3002<\/strong><\/p>\n\n\n

\u4e09\u3001\u7167\u50f9\u6536\u8cb7\u5e36\u6709\u5f37\u5236\u53d6\u5f97\u3001\u6709\u511f\u53d6\u5f97\u3001\u61f2\u7f70\u6027\u8cea\u4e4b\u7279\u8272\u3002<\/p>\n\n\n

\u8cae\u3001\u8003\u8a66\u984c\u578b<\/h2>\n\n\n

104\u5e74\u5730\u653f\u571f\uff1a\u4f55\u8b02\u7167\u50f9\u6536\u8cb7?\u73fe\u884c\u4e3b\u8981\u76f8\u95dc\u571f\u5730\u6cd5\u5f8b\uff0c\u5982\u61b2\u6cd5\u3001\u571f\u5730\u6cd5\u3001\u5e73\u5747\u5730\u6b0a\u689d\u4f8b\u7b49\uff0c\u5747\u6709\u7167\u50f9\u6536\u8cb7\u4e4b\u898f\u5b9a\u3002\u5404\u8a72\u6cd5\u5f8b\u5728\u7167\u50f9\u6536\u8cb7\u5236\u5ea6\u8a2d\u8a08\u4e0a\u6709\u4ec3\u57fa\u672c\u653f\u7b56\u4f5c\u7528?\u5be6\u969b\u57f7\u884c\u60c5\u5f62\u6709\u4f55\u8a55\u8ad6?\u8a66\u5206\u8ff0\u4e4b\u3002<\/p>\n\n\n

\u53c3\u3001\u5be6\u65bd\u6642\u6a5f<\/h2>\n\n\n

\u4e00\u3001\u571f\u5730\u6cd5\u898f\u5b9a\uff1a<\/p>\n\n\n

(\u4e00)\u3001\u79c1\u6709\u8352\u5730\u903e\u671f\u4e0d\u4f7f\u7528\uff1a\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u5f97\u7167\u7533\u5831\u5730\u50f9\u6536\u8cb7\u3002(\u571f89)<\/p>\n\n\n

(\u4e8c)\u3001\u571f\u5730\u6240\u6709\u6b0a\u4eba\u4e4b\u4e3b\u52d5\u6b0a\uff1a\u571f\u5730\u6240\u6709\u6b0a\u4eba\u8a8d\u70ba\u5730\u50f9\u904e\u9ad8\uff0c\u4e0d\u80fd\u70ba\u7533\u5831\u6642\uff0c\u5f97\u8072\u8acb\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u7167\u6a19\u6e96\u5730\u50f9\u6536\u8cb7\u5176\u571f\u5730\u3002(\u571f157)<\/p>\n\n\n

(\u4e09)\u3001\u79c1\u6709\u571f\u5730\u9762\u7a4d\u8d85\u904e\u6700\u9ad8\u9650\u984d\uff0c\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u9650\u4ee4\u65bc\u4e00\u5b9a\u671f\u9593\u5167\u5206\u5283\u51fa\u8ce3\uff1b\u4e0d\u5206\u5283\u51fa\u8ce3\u8005\uff0c\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u5f97\u4f9d\u6cd5\u5fb5\u6536\u3002\u672c\u8655\u6240\u7a31\u4e4b\u5fb5\u6536\uff0c\u5373\u7167\u50f9\u6536\u8cb7\u3002<\/strong><\/p>\n\n\n

\u76ee\u524d\u571f\u5730\u50f9\u672a\u8a73\u5217\u7167\u50f9\u6536\u8cb7\u9069\u7528\u6642\u6a5f\uff0c\u76ee\u524d\u7167\u50f9\u6536\u8cb7\u5b8c\u6574\u898f\u5b9a\uff0c\u9069\u7528\u5e73\u5747\u5730\u6b0a\u689d\u4f8b\u3002<\/p>\n\n\n

\u4e8c\u3001\u5e73\u5747\u5730\u6b0a\u689d\u4f8b\uff1a<\/p>\n\n\n

(\u4e00)\u3001\u4f4e\u5831\u5730\u50f9\uff1a\u8209\u8fa6\u898f\u5b9a\u5730\u50f9\u6216\u91cd\u65b0\u898f\u5b9a\u5730\u50f9\u6642\uff0c\u571f\u5730\u6240\u6709\u6b0a\u4eba\u7533\u5831\u4e4b\u5730\u50f9\u672a\u6eff\u516c\u544a\u5730\u50f9\u767e\u5206\u4e4b\u516b\u5341<\/strong>\u6642\uff0c\u5f97\u7167\u50f9\u6536\u8cb7\u3002(\u5e73\u6b0a16)<\/p>\n\n\n

(\u4e8c)\u3001\u4f4e\u5831\u73fe\u503c\uff1a\u571f\u5730\u6240\u6709\u6b0a\u79fb\u8f49\u6216\u8a2d\u5b9a\u5178\u6b0a\uff0c\u7533\u5831\u4eba\u7533\u5831\u4e4b\u79fb\u8f49\u73fe\u503c\uff0c\u7d93\u5be9\u6838\u4f4e\u65bc\u516c\u544a\u571f\u5730\u73fe\u503c\u8005\uff0c\u5f97\u7531\u4e3b\u7ba1\u6a5f\u95dc\u7167\u5176\u81ea\u884c\u7533\u5831\u4e4b\u79fb\u8f49\u73fe\u503c\u6536\u8cb7(\u5e73\u6b0a47-1)\u3002<\/p>\n\n\n

(\u4e09)\u3001\u7a7a\u5730\u6295\u6a5f\uff1a\u79c1\u6709\u7a7a\u5730<\/strong>\u7d93\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u9650\u671f\u5efa\u7bc9\u3001\u589e\u5efa\u3001\u6539\u5efa\u6216\u91cd\u5efa\uff0c\u903e\u671f\u672a\u5efa\u7bc9\u3001\u589e\u5efa\u3001\u6539\u5efa\u6216\u91cd\u5efa\u8005\u3002 (\u5e73\u6b0a26)<\/p>\n\n\n

(\u56db)\u3001\u8352\u5730\u6295\u6a5f\uff1a\u79c1\u6709\u8352\u5730\u7d93\u52a0\u5fb5\u8352\u5730\u7a05\u6eff\u4e09\u5e74\uff0c\u4ecd\u4e0d\u4f7f\u7528\u8005\uff0c\u5f97\u7167\u50f9\u6536\u8cb7\u3002 (\u5e73\u6b0a26-1)<\/p>\n\n\n

(\u4e94)\u3001\u58df\u65b7\u571f\u5730\uff1a \u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c \u5c0d\u65bc\u5c1a\u672a\u5efa\u7bc9\u79c1\u6709\u5efa\u7bc9\u7528\u5730\uff0c\u61c9\u9650\u5236\u571f\u5730\u6240\u6709\u6b0a\u4eba\u6240\u6709\u9762\u7a4d\u4e4b\u6700\u9ad8\u984d\u3002\u8d85\u984d\u571f\u5730\uff0c\u76f4 \u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c \u61c9\u901a\u77e5\u571f\u5730\u6240\u6709\u6b0a\u4eba\u65bc\u4e8c\u5e74\u5167\u51fa\u552e\u6216\u9650\u671f\u4f7f\u7528\uff0c\u903e\u671f\u672a\u51fa\u552e\u6216\u672a\u5efa\u7bc9\u4f7f\u7528\u8005\uff0c\u5f97\u4e88\u7167\u50f9\u6536\u8cb7\u4e4b\u3002(\u5e73\u6b0a72)<\/p>\n\n\n

(\u516d)\u3001\u6295\u6a5f\u6027\u7d42\u6b62\u5951\u7d04\uff1a\u51fa\u79df\u8015\u5730\u4f9d\u6cd5\u7de8\u70ba\u5efa\u7bc9\u7528\u5730\u8005\uff0c\u51fa\u79df\u4eba\u5f97\u6536\u56de\u81ea\u884c\u5efa\u7bc9\u6216\u51fa\u552e\u4f5c\u70ba\u5efa\u7bc9\u4f7f\u7528\u6642\uff0c\u5f97\u7d42\u6b62\u79df\u7d04\u3002\u4f9d\u898f\u6b63\u7d42\u6b62\u79df\u7d04\uff0c\u5be6\u969b\u6536\u56de\u8015\u5730\u5c46\u6eff\u4e00\u5e74\u5f8c\uff0c\u4e0d\u4f9d\u4f7f\u7528\u8a08\u756b\u5efa\u7bc9\u4f7f\u7528\u8005\uff0c \u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u5f97\u7167\u50f9\u6536\u8cb7\u4e4b\u3002 (\u5e73\u6b0a76) <\/p>\n\n\n

\u8086\u3001\u88dc\u511f\u9805\u76ee<\/h2>\n\n\n

\u4e00\u3001\u5730\u50f9\u88dc\u511f<\/p>\n\n\n

(\u4e00)\u3001\u7533\u5831\u5730\u50f9\u88dc\u511f\uff1a\u4f9d\u5e7316\u6536\u8cb7\u8005(\u4f4e\u5831\u5730\u50f9)\uff0c\u4ee5\u5176\u7533\u5831\u5730\u50f9\u70ba\u6e96\u3002<\/p>\n\n\n

(\u4e8c)\u3001\u7533\u5831\u571f\u5730\u79fb\u8f49\u73fe\u503c\u88dc\u511f\uff1a \u4f9d\u5e7347-1\u6536\u8cb7\u8005(\u4f4e\u5831\u5730\u50f9)\uff0c\u4ee5\u5176\u7533\u5831\u571f\u5730\u79fb\u8f49\u73fe\u503c\u70ba\u6e96\u3002 <\/p>\n\n\n

(\u4e09)\u3001\u6536\u8cb7\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u88dc\u511f\uff1a \u4f9d\u5e7326\u300126-1\u300172\u300176\u6536\u8cb7\u8005(\u7a7a\u5730\u6295\u6a5f\u3001\u8352\u5730\u6295\u6a5f\u3001\u58df\u65b7\u571f\u5730\u3001\u6295\u6a5f\u6027\u7d42\u6b62\u5951\u7d04)\uff0c\u4ee5\u6536\u8cb7\u7576\u671f\u4e4b\u516c\u544a\u571f\u5730\u73fe\u503c\u70ba\u6e96\u3002 <\/p>\n\n\n

\u4e8c\u3001\u571f\u5730\u6539\u826f\u7269\u88dc\u511f<\/p>\n\n\n

(\u4e00)\u3001\u8fb2\u4f5c\u6539\u826f\u7269\uff1a(\u5e73\u6b0a33)<\/p>\n\n\n

1\u3001\u5b73\u606f\u6210\u719f\u6642\u9593\u5728\u6536\u8cb7\u5f8c\u4e00\u5e74\u5167\uff0c\u61c9\u6309\u6210\u719f\u6642\u4e4b\u5b73\u606f\u4f30\u5b9a\u4e4b\u3002<\/p>\n\n\n

2\u3001 \u5b73\u606f\u6210\u719f\u6642\u9593\u5728\u6536\u8cb7\u5f8c\u4e00\u5e74\u4ee5\u4e0a\u8005\uff0c\u61c9\u4f9d\u5176\u7a2e\u503c\u3001\u57f9\u80b2\u8cbb\u7528\uff0c\u4e26\u53c3\u914c\u73fe\u503c\u4f30\u5b9a\u4e4b\u3002 <\/p>\n\n\n

(\u4e8c)\u3001\u5efa\u7bc9\u6539\u826f\u7269\uff1a(\u5e73\u6b0a34)<\/p>\n\n\n

1\u3001\u5730\u4e0a\u5efa\u7bc9\u6539\u826f\u7269\u540c\u5c6c\u4e00\u4eba\u6240\u6709\uff0c\u61c9\u4e00\u4f75\u6536\u8cb7\u3002\u4f46\u4e0d\u5c6c\u571f\u5730\u6240\u6709\u6b0a\u4eba\u6240\u6709\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n

2\u3001\u6539\u826f\u7269\u50f9\u984d\uff0c\u7531 \u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u67e5\u4f30\u5f8c\uff0c\u63d0\u4ea4\u5730\u50f9\u8a55\u8b70\u59d4\u54e1\u6703\u8a55\u5b9a\u4e4b\u3002<\/p>\n\n\n

\u4f0d\u3001\u6b0a\u5229\u6e05\u7406<\/h2>\n\n\n

\u4e00\u3001\u8015\u5730\u79df\u7d04\u4e4b\u8655\u7406\uff1a(\u5e7311)<\/p>\n\n\n

\u4f9d\u6cd5\u5fb5\u6536\u6216\u7167\u8ca8\u6536\u8cb7\u4e4b\u571f\u5730\u70ba\u51fa\u79df\u8015\u5730\u6642\uff0c\u9664\u7531\u653f\u5e9c\u88dc\u511f\u627f\u79df\u4eba\u70ba\u6539\u826f\u571f\u5730\u6240\u652f\u4ed8\u8cbb\u7528\uff0c\u53ca\u5c1a\u672a\u6536\u7a6b\u4e4b\u8fb2\u4f5c\u6539\u826f\u7269\u5916\uff0c\u4e26\u61c9\u7531\u571f\u5730\u6240\u6709\u6b0a\u4eba\uff0c\u4ee5\u6240\u5f97\u4e4b\u88dc\u511f\u5730\u50f9\uff0c\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u5f8c\u9918\u984d\u4e4b\u4e09\u5206\u4e4b\u4e00\uff0c\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba\u3002<\/p>\n\n\n

\u524d\u9805\u88dc\u511f\u627f\u79df\u4eba\u4e4b\u5730\u50f9\uff0c\u61c9\u7531\u4e3b\u7ba1\u6a5f\u95dc\u65bc\u767c\u653e\u88dc\u511f\u6216\u4f9d\u6cd5\u63d0\u5b58\u6642\uff0c\u4ee3\u70ba\u6263\u4ea4\u3002<\/p>\n\n\n

\u4e8c\u3001\u4ed6\u9805\u6b0a\u5229\u4e4b\u8655\u7406\uff1a(\u5e73\u65bd46)<\/p>\n\n\n

\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\u8a2d\u6709\u4ed6\u9805\u6b0a\u5229\u8005\uff0c\u61c9\u7531\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u4e3b\u7ba1\u6a5f\u95dc\u65bc\u767c\u7d66\u571f\u5730\u6240\u6709\u6b0a\u4eba\u4e4b\u88dc\u5730\u50f9\u5167\u4ee3\u70ba\u6263\u4ea4\u4ed6\u9805\u6b0a\u5229\u4eba\uff0c\u4e26\u5857\u92b7<\/strong>\u4e4b\u3002(\u6b64\u70ba\u5b78\u8005\u62a8\u64ca)\u3002\u4f46\u4ed6\u9805\u6b0a\u5229\u50f9\u503c\u7e3d\u548c\uff0c\u4ee5\u4e0d\u8d85\u904e\u8a72\u5b97\u571f\u5730\u6536\u8cb7\u5730\u50f9\u6263\u9664\u571f\u5730\u589e\u503c\u7a05\u53ca\u672c\u689d\u4f8b\u7b2c\u5341\u4e00\u689d\u898f\u5b9a\u88dc\u511f\u8015\u5730\u627f\u79df\u4eba\u4e4b\u5730\u50f9\u5f8c\u4e4b\u9918\u984d\u70ba\u9650\u3002<\/p>\n\n\n

\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\u8a2d\u6709\u62b5\u62bc\u6b0a\u8005\uff0c \u5982\u5176\u8a2d\u5b9a\u767b\u8a18\u5728\u8015\u5730\u79df\u7d04\u4e4b\u524d\uff0c\u8a72\u62b5\u62bc\u6b0a\u4eba\u61c9\u512a\u5148\u65bc\u8015\u5730\u627f\u79df\u4eba\u53d7\u511f\u3002<\/p>\n\n\n

\u9678\u3001\u7167\u50f9\u6536\u8cb7\u7a0b\u5e8f<\/h2>\n\n\n

\u4e00\u3001\u516c\u544a\u901a\u77e5\uff1a \u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u61c9\u5c07\u5831\u51c6\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\u5148\u884c\u516c\u544a\uff0c\u4e26\u4ee5\u66f8\u9762\u901a\u77e5\u571f\u5730\u6240\u6709\u6b0a\u4eba\u53ca\u571f\u5730\u79fb\u8f49\u4e4b\u6b0a\u5229\u4eba\u6216\u4ed6\u9805\u6b0a\u5229\u4eba\u3002(\u5e7328)<\/p>\n\n\n

\u4e8c\u3001\u7e73\u4ea4\u66f8\u72c0\uff1a\u53d7\u901a\u77e5\u4eba\u61c9\u65bc\u901a\u77e5\u9001\u9054\u4e4b\u6b21\u65e5\u8d77\u4e94\u5341\u65e5<\/strong>\u5167\uff0c\u7e73\u4ea4\u571f\u5730\u6b0a\u72c0\u3001\u571f\u5730\u4ed6\u9805\u6b0a\u5229\u8b49\u660e\u66f8\u53ca\u6709\u95dc\u8b49\u4ef6\uff0c\u903e\u671f\u4e0d\u7e73\u4ea4\u8005\uff0c\u5ba3\u544a\u5176\u66f8\u72c0\u3001\u8b49\u4ef6\u7121\u6548\u3002(\u5e7328)<\/p>\n\n\n

\u4e09\u3001\u767c\u7d66\u88dc\u511f\uff1a \u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c \u5c0d\u7e73\u4ea4\u66f8\u72c0\u3001\u8b49\u4ef6\u5be9\u6838\u7121\u8aa4\uff0c\u6216\u4f9d\u524d\u6b3e\u898f\u5b9a\u5ba3\u544a\u7121\u6548\u5f8c\uff0c\u61c9\u65bc\u4e09\u5341\u65e5<\/strong>\u5167\u7d66\u4ed8\u5730\u50f9\u53ca\u4ed6\u9805\u6b0a\u5229\u88dc\u511f\u8cbb\uff1b\u903e\u671f\u4e0d\u9818\u53d6\uff0c\u4f9d\u6cd5\u63d0\u5b58(\u5e7328)\u3002<\/p>\n\n\n

\u56db\u3001\u4ea4\u4ed8\u571f\u5730\uff1a\u6240\u6709\u6b0a\u4eba\u61c9\u65bc\u53d7\u9818\u5730\u50f9\u5b8c\u7ae3\u6216\u5176\u5730\u50f9\u7d93\u4f9d\u6cd5\u63d0\u5b58\u4e4b\u6b21\u65e5\u8d77\u516d\u5341\u65e5\u5167\uff0c\u734e\u5176\u571f\u5730\u4ea4\u4ed8\u8a72\u7ba1 \u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c \uff1b\u671f\u4e0d\u4ea4\u4ed8\u8005\uff0c\u5fc5\u8981\u6642\u4e3b\u7ba1\u6a5f\u95dc\u5f97\u79fb\u9001\u6cd5\u9662\u88c1\u5b9a\u5f8c\u5f37\u5236\u57f7\u884c\u3002(\u5e7330)<\/p>\n\n\n

\u67d2\u3001\u7167\u50f9\u6536\u8cb7\u571f\u5730\u4e4b\u8655\u7406<\/h2>\n\n\n

\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\uff0c\u5176\u6b0a\u5c6c\u70ba \u76f4\u8f44\u5e02\u6216\u7e23\u5e02 (\u6709)\u3002(\u5e73\u65bd47I)<\/p>\n\n\n

\u8655\u7406\u65b9\u5f0f\u70ba\u8b93\u552e\u6216\u6a19\u552e<\/p>\n\n\n

\u4e00\u3001\u571f\u5730\u4e0a\u5efa\u6709\u623f\u5c4b\uff1a\u571f\u5730\u5efa\u7269\u4e0d\u540c\u4eba\u6642\uff0c\u5f97\u8b93\u552e\u8207\u5730\u4e0a\u6b0a\u3001\u571f\u5730\u627f\u79df\u4eba\u6216\u623f\u5c4b\u6b0a\u4eba\u3002\u524d\u9805\u4e0d\u9858\u627f\u8cfc\u6216\u9650\u671f\u5167\u672a\u8868\u793a\u610f\u898b\u6642\uff0c\u5f97\u4e88\u6a19\u552e\u3002<\/p>\n\n\n

\u4e8c\u3001\u571f\u5730\u70ba\u7a7a\u5730\uff1a\u5f97\u4f9d\u898f\u5b9a\u8b93\u552e\u8207\u6709\u5408\u4f75\u4f7f\u7528\u5fc5\u8981\u4e4b\u9130\u5730\u6240\u6709\u6b0a\u4eba\u5916\uff0c\u61c9\u4ee5\u6a19\u552e\u3002<\/p>\n\n\n

\u4e09\u3001\u571f\u5730\u70ba\u8fb2\u696d\u7528\u5730\uff1a\u61c9\u51fa\u79df\u4e88\u8fb2\u6c11\u6216\u6a19\u552e<\/p>\n\n\n

\u56db\u3001\u524d\u9805\u61c9\u884c\u552e\u4e4b\u571f\u5730\uff0c\u5982\u9069\u5b9c\u8208\u5efa\u793e\u6703\u4f4f\u5b85\u6216\u516c\u5171\u8a2d\u65bd\u4f7f\u7528\u8005\uff0c\u5f97\u512a\u5148\u8b93\u552e\u8207\u9700\u7528\u571f\u5730\u4eba\u3002\u5176\u9918\u571f\u5730\u61c9\u96a8\u6642\u516c\u958b\u5e95\u50f9\u6a19\u552e\u3002(\u5e73\u65bd48)<\/p>\n\n\n

\u634c\u3001\u571f\u5730\u5fb5\u6536\u8207\u7167\u50f9\u6536\u8cb7\u4e4b\u6bd4\u8f03<\/h2>\n\n\n

\u4e00\u3001\u76f8\u540c\u9ede\uff1a\u7686\u6709\u8abf\u5291\u5730\u6b0a\u5206\u914d\uff0c\u53d6\u5f97\u516c\u5171\u5efa\u8a2d\u6240\u9700\u571f\u5730\u4e4b\u653f\u7b56\u610f\u6db5\u3002<\/p>\n\n\n

\u4e8c\u3001\u76f8\u7570\u9ede\uff1a<\/p>\n\n\n

(\u4e00)\u3001\u6027\u8cea\u4e0d\u540c\uff1a<\/p>\n\n\n

1\u3001\u7167\uff1a\u61f2\u7f70\u6027\u8cea\uff0c\u5f37\u5236\u79fb\u8f49\u884c\u70ba\uff0c\u5c6c\u7e7c\u53d7\u53d6\u5f97<\/p>\n\n\n

2\u3001\u5fb5\uff1a\u516c\u76ca\u6027\u8cea\uff0c\u5f37\u5236\u79fb\u8f49\u884c\u70ba\uff0c\u5c6c\u539f\u59cb\u53d6\u5f97 <\/p>\n\n\n

(\u4e8c)\u3001\u7a0b\u5e8f\u4e0d\u540c\uff1a<\/p>\n\n\n

1\u3001\u7167\uff1a\u516c\u544a\u901a\u77e5\u3001\u7e73\u4ea4\u66f8\u72c0<\/strong>\u3001\u767c\u7d66\u88dc\u511f\u3001\u4ea4\u4ed8\u571f\u5730\u3002<\/p>\n\n\n

2\u3001\u5fb5\uff1a\u5fb5\u6536\u7533\u8acb\u3001\u5fb5\u6536\u6838\u51c6<\/strong>\u3001\u516c\u544a\u901a\u77e5\u3001\u767c\u7d66\u88dc\u511f\u3001\u4ea4\u4ed8\u571f\u5730\u3002<\/p>\n\n\n

(\u4e09)\u3001\u539f\u56e0\u4e0d\u540c\uff1a<\/p>\n\n\n

1\u3001\u7167\uff1a\u672a\u5584\u76e1\u5229\u7528\u571f\u5730<\/p>\n\n\n

2\u3001\u5fb5\uff1a\u516c\u5171\u9700\u8981\u6216\u516c\u5171\u7528\u9014<\/p>\n\n\n

(\u56db)\u3001\u4f5c\u7528\u4e0d\u540c\uff1a<\/p>\n\n\n

1\u3001\u7167\uff1a\u4e00\u70ba\uff0c\u672a\u4f86\u516c\u5171\u9700\u8981\u6216\u5c07\u4f86\u767c\u5c55\u7528\u5730\uff0c\u7167\u50f9\u6536\u8cb7\u79c1\u4eba\u571f\u5730\uff0c\u4f5c\u70ba\u4fdd\u6301\u571f\u5730\u81ea\u7531\uff0c\u8abf\u5291\u571f\u5730\u7686\u914d\uff0c\u4fc3\u9032\u571f\u5730\u5229\u7528\u53ca\u9054\u6210\u6f32\u50f9\u6b78\u516c\u4e4b\u6709\u6548\u8fa6\u6cd5\uff1b\u4e8c\u70ba\u5236\u88c1\u79c1\u4eba\u4f4e\u5831\u5730\u50f9\uff0c\u4f5c\u70ba\u63a7\u5236\u7533\u5831\u5730\u50f9\u624b\u6bb5\u3002<\/p>\n\n\n

2\u3001\u5fb5\uff1a\u4ee5\u7279\u5b9a\u516c\u5171\u4e8b\u696d\u53ca\u5be6\u65bd\u570b\u5bb6\u7d93\u6fdf\u653f\u7b56\uff0c\u7528\u4ee5\u8abf\u6574\u5730\u6b0a\u5206\u914d\uff0c\u589e\u9032\u571f\u5730\u5229\u7528\uff0c\u5177\u7a4d\u6975\u4f5c\u7528\u3002<\/p>\n\n\n

(\u4e94)\u3001\u8655\u7406\u4e0d\u540c\uff1a<\/p>\n\n\n

1\u3001\u7167\uff1a\u96a8\u6642\u516c\u958b\u6a19\u552e\uff0c\u4e0d\u9700\u7d93\u6c11\u610f\u6a5f\u95dc\u540c\u610f\u53ca\u884c\u653f\u9662\u6838\u51c6<\/p>\n\n\n

2\u3001\u5fb5\uff1a\u61c9\u4f9d\u6838\u51c6\u8a08\u756b\u53ca\u671f\u9650\u4f7f\u7528\uff0c\u5426\u5247\u539f\u571f\u5730\u6240\u6709\u6b0a\u4eba\u5f97\u7533\u8acb\u7167\u539f\u5fb5\u6536\u88dc\u511f\u50f9\u984d\u6536\u56de\u5176\u571f\u5730\u3002<\/p>\n\n\n

(\u516d)\u3001\u571f\u5730\u589e\u503c\u7a05\u4e4b\u5fb5\u7e73\u4e0d\u540c\uff1a<\/p>\n\n\n

1\u3001\u7167\uff1a\u61c9\u6309\u653f\u5e9c\u7d66\u4ed8\u4e4b\u5730\u50f9\uff0c\u8ab2\u571f\u589e\u7a05\u3002<\/p>\n\n\n

2\u3001\u5fb5\uff1a\u514d\u5fb5\u571f\u589e\u7a05\u3002<\/p>\n\n\n

\u7396\u3001\u7167\u50f9\u6536\u8cb7\u4f55\u6642\u70ba\u7269\u6b0a\u8b8a\u52d5\u6642\u9ede?<\/h2>\n\n\n

\u5b9c\u4ee5\u88dc\u511f\u8cbb\u767c\u7d66\u5b8c\u7ae3\u6642\uff0c\u767c\u751f\u7269\u6b0a\u8b8a\u52d5\u4e4b\u6548\u529b\u3002\u7406\u7531\u662f\u6c11\u6cd5758\uff0c\u4e0d\u52d5\u7522\u7269\u6b0a\u4f9d\u6cd5\u5f8b\u884c\u70ba\u800c\u53d6\u5f97\u3001\u8a2d\u5b9a\u3001\u55aa\u5931\u53ca\u8b8a\u66f4\u8005\uff0c\u975e\u7d93\u767b\u8a18\u4e0d\u751f\u6548\u529b\u3002\u6c11759\uff0c\u56e0\u7e7c\u627f\u3001\u5f37\u5236\u57f7\u884c\u3001\u5fb5\u6536\u3001\u6cd5\u9662\u4e4b\u5224\u6c7a\u6216\u5176\u4ed6\u975e\u56e0\u6cd5\u5f8b\u884c\u70ba\uff0c\u65bc\u767b\u8a18\u524d\u5df3\u53d6\u5f97\u7269\u6b0a\u8005\uff0c\u61c9\u767b\u8a18\uff0c\u59cb\u5f97\u8655\u5206\u7269\u6b0a\u3002\u5caa\u6b64\uff0c\u7167\u50f9\u6536\u8cb7\u5c6c\u516c\u6cd5\u884c\u653f\u8655\u5206\uff0c\u4e0d\u5c6c\u79c1\u6cd5\u4e0a\u96d9\u65b9\u5408\u610f\u4e4b\u6cd5\u5f8b\u884c\u70ba\uff0c\u4e0d\u5b9c\u63a1\u6c11758\uff0c\u5b9c\u985e\u63a8\u9069\u7528\u6c11759\u4e4b\u5fb5\u6536\uff0c\u4ee5\u88dc\u511f\u8cbb\u767c\u7d66\u5b8c\u7ae3\u6642\uff0c\u53d6\u5f97\u571f\u5730\u6240\u6709\u6b0a\u3002<\/p>\n\n\n

\u62fe\u3001\u7167\u50f9\u6536\u8cb7\u662f\u539f\u59cb\u53d6\u5f97?\u7e7c\u53d7\u53d6\u5f97?<\/h2>\n\n\n

\u4e00\u3001\u5b78\u8005\u4e3b\u5f35\u7e7c\u53d7\u53d6\u5f97\u3001\u7acb\u6cd5\u4e0a\u50be\u5411\u539f\u59cb\u53d6\u5f97\u3002<\/p>\n\n\n

\u4e8c\u3001\u539f\u59cb\u53d6\u5f97\uff1a\u975e\u4f9d\u64da\u4ed6\u4eba\u65e2\u5b58\u4e4b\u6b0a\u5229\u800c\u53d6\u5f97\u7269\u6b0a\uff0c\u6545\u6a19\u7684\u7269\u4e0a\u4e4b\u4e00\u5207\u8ca0\u64d4\u5747\u56e0\u539f\u59cb\u53d6\u5f97\u800c\u6d88\u6ec5\uff0c\u4f8b\u5982\uff1a\u7121\u4e3b\u7269\u5148\u5360\u3001\u6642\u6548\u53d6\u5f97\u7b49\u2026\u3002<\/p>\n\n\n

\u4e09\u3001\u7e7c\u53d7\u53d6\u5f97\uff1a\u4f9d\u64da\u4ed6\u4eba\u6b0a\u5229\u800c\u53d6\u5f97\u7269\u6b0a\uff0c\u4f8b\u5982\uff0c\u8b93\u8207\u7e7c\u627f\u800c\u53d6\u5f97\u4e00\u6a19\u7684\u7269\u6240\u6709\u6b0a\uff0c\u53c8\u5206\u7279\u5b9a\u7e7c\u53d7\u53ca\u6982\u62ec\u7e7c\u53d7\uff0c\u524d\u8005\u7e7c\u53d7\u7279\u5b9a\u6a19\u7684\u7269\u4e4b\u4e00\u5207\u6b0a\u5229\uff0c\u5f8c\u8005\u7e7c\u53d7\u4ed6\u4eba\u6240\u6709\u4e4b\u6b0a\u5229\u7fa9\u52d9\u3002<\/p>\n\n\n

<\/p>\n\n\n

\u62fe\u58f9\u3001\u7167\u50f9\u6536\u8cb7\u76ee\u524d\u5be6\u969b\u57f7\u884c\u60c5\u5f62\u4e4b\u8a55\u8ad6<\/h2>\n\n\n

\u4e00\u3001\u571f\u5730\u6cd5\u4e4b\u7167\u50f9\u6536\u8cb7\uff0c\u5be6\u52d9\u672a\u63a1\u7528\u3002\u73fe\u884c\u63a1\u5e73\u5747\u5730\u6b0a\u689d\u4f8b\u4e4b\u7167\u50f9\u6536\u8cb7\u3002<\/p>\n\n\n

\u4e8c\u3001\u73fe\u884c\u4f9d\u5e73\u6b0a\u689d\u4f8b\uff0c\u7167\u50f9\u6536\u8cb7\u9650\u7e2e\u5728\u516d\u7a2e\u60c5\u5f62\uff0c\u6545\u57f7\u884c\u6210\u6548\u4e0d\u5f70\u3002<\/p>\n\n\n

\u4e09\u3001\u7167\u50f9\u6536\u8cb7\u4e4b\u8cc7\u91d1\u4f86\u6e90\uff0c\u9808\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u7de8\u5217\u9810\u7b97\uff0c\u800c\u9810\u7b97\u7de8\u5217\u53d7\u5236\u65bc\u5730\u65b9\u8b70\u6703\u3002\u56e0\u6b64\u7f3a\u4e4f\u53ef\u9760\u3001\u7a69\u5b9a\u8cc7\u91d1\u4f86\u6e90\u3002 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u58f9\u3001\u653f\u5e9c\u70ba\u4f55\u8981\u7167\u50f9\u6536\u8cb7? \u4e00\u3001\u653f\u5e9c\u7167\u571f\u5730\u5730\u50f9\u6536\u8cb7\u79c1\u4eba\u571f\u5730\uff0c\u4ee5\u5236\u88c1\u571f\u5730\u6240\u6709\u4eba\u672a\u5584\u76e1 … \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":[4],"tags":[],"class_list":["post-757","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\/757","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=757"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/757\/revisions"}],"predecessor-version":[{"id":1691,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/757\/revisions\/1691"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=757"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}