{"id":789,"date":"2022-03-17T19:24:40","date_gmt":"2022-03-17T11:24:40","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=789"},"modified":"2023-06-06T11:39:01","modified_gmt":"2023-06-06T03:39:01","slug":"%e5%8d%80%e6%ae%b5%e3%80%81%e4%b8%80%e8%88%ac%e5%be%b5%e6%94%b6%e3%80%81%e5%b8%82%e5%9c%b0%e9%87%8d%e5%8a%83%e3%80%81%e7%85%a7%e5%83%b9%e6%94%b6%e8%b2%b7%e4%b9%8b%e8%a3%9c%e5%84%9f%e9%a0%85%e7%9b%ae","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=789","title":{"rendered":"\u5340\u6bb5\u3001\u4e00\u822c\u5fb5\u6536\u3001\u5e02\u5730\u91cd\u5283\u3001\u7167\u50f9\u6536\u8cb7\u4e4b\u88dc\u511f\u9805\u76ee"},"content":{"rendered":"\n

\u58f9\u3001\u5340\u6bb5\u5fb5\u6536<\/h2>\n\n\n

\u4e00\u3001\u5730\u50f9\u88dc\u511f\uff1a\u4e5f\u5f97\u4ee5\u5168\u90e8\u6216\u90e8\u4efd\u88dc\u511f\uff0c\u7533\u8acb\u6539\u9818\u62b5\u50f9\u5730\u3002<\/p>\n\n\n

\u5340\u6bb5\u5fb5\u6536\u571f\u5730\u6642\uff0c\u61c9\u6309\u7b2c\u4e09\u5341\u689d\u898f\u5b9a\u88dc\u511f\u5730\u50f9\u3002\u9664\u5730\u50f9\u88dc\u511f\u5f97\u571f\u5730\u6240\u6709\u6b0a\u4eba\u7533\u8acb\uff0c\u4ee5\u5fb5\u6536\u5f8c\u53ef\u4f9b\u5efa\u7bc9\u4e4b\u62b5\u50f9\u5730\u6298\u7b97\u62b5\u4ed8\u5916\uff0c\u5176\u9918\u5404\u9805\u88dc\u511f\u8cbb\u4f9d\u7b2c\u4e09\u5341\u4e00\u689d\u81f3\u4e09\u5341\u56db\u689d\u898f\u5b9a\u88dc\u511f\u4e4b\u3002<\/p>\n\n\n

\u62b5\u50f9\u5730\u7e3d\u9762\u7a4d\uff0c\u4ee5\u5fb5\u6536\u7e3d\u9762\u7a4d50%\u70ba\u539f\u5247\u3002\u56e0\u60c5\u6cc1\u7279\u6b8a\uff0c\u7d93\u4e0a\u7d1a\u4e3b\u7ba1\u6a5f\u95dc\u6838\u6dee\u8005\uff0c\u4e0d\u5728\u6b64\u88c2\u3002\u4f46\u4e0d\u5f97\u5c11\u65bc40%\u3002<\/p>\n\n\n

\u4e8c\u3001\u6539\u826f\u7269\u88dc\u511f\uff1a(\u571f\u5fb531)<\/p>\n\n\n

1\u3001\u5efa\u7bc9\u6539\u826f\u7269\uff1a\u6309\u7576\u6642\u5efa\u7269\u91cd\u5efa\u50f9\u683c\u4f30\u5b9a\u3002<\/p>\n\n\n

2\u3001\u8fb2\u4f5c\u6539\u826f\u7269\uff1a\u5b73\u606f\u6210\u719f\u5728\u4e00\u5e74\u5167\uff0c\u6309\u6210\u719f\u5b73\u606f\u4f30\u5b9a\uff1b\u903e\u4e00\u5e74\uff0c\u6309\u5176\u7a2e\u690d\u53ca\u57f9\u80b2\u8cbb\u7528\u4e26\u53c3\u914c\u73fe\u503c\u4f30\u5b9a\u4e4b\u3002<\/p>\n\n\n

\u4e09\u3001\u5408\u6cd5\u6539\u826f\u7269\u88dc\u511f\uff1a(\u571f\u5fb532)<\/p>\n\n\n

\u5fb5\u6536\u571f\u5730\u516c\u544a\u524d\u5df3\u9818\u6709\u5efa\u7bc9\u57f7\u7167\u6216\u65bc\u8fb2\u5730\u4e0a\u70ba\u5408\u6cd5\u6539\u826f\u571f\u5730\uff0c\u4f9d\u7b2c\u4e8c\u5341\u4e09\u689d\u7b2c\u4e00\u9805\u898f\u5b9a\u505c\u6b62\u5de5\u4f5c\u8005\uff0c\u5176\u5df3\u652f\u4ed8\u4e4b\u571f\u5730\u6539\u826f\u8cbb\u7528\uff0c\u61c9\u7d66\u4e88\u88dc\u511f\u3002 <\/p>\n\n\n

\u56db\u3001\u5408\u6cd5\u71df\u696d\u640d\u5931\u88dc\u511f\uff1a(\u571f\u5fb533)<\/p>\n\n\n

\u571f\u5730\u6216\u571f\u5730\u6539\u826f\u7269\u539f\u4f9b\u5408\u6cd5\u71df\u696d\u4e4b\u7528\uff0c\u56e0\u5fb5\u6536\u800c\u81f4\u71df\u696d\u505c\u6b62\u6216\u71df\u696d\u898f\u6a21\u7e2e\u5c0f\u4e4b\u640d\u5931\uff0c\u61c9\u7d66\u4e88\u88dc\u511f\u3002\u524d\u9805\u88dc\u511f\u6a19\u6e96\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002 <\/p>\n\n\n

\u4e94\u3001\u9077\u79fb\u8cbb\uff1a(\u571f\u5fb534\u300134-1)<\/p>\n\n\n

\u5fb5\u6536\u571f\u5730\u6216\u571f\u5730\u6539\u826f\u7269\u6642\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u61c9\u767c\u7d66\u9077\u79fb\u8cbb\uff1a<\/p>\n\n\n

1\u3001\u4f9d\u7b2c\u4e94\u689d\u7b2c\u4e00\u9805\u7b2c\u4e00\u6b3e\u6216\u7b2c\u4e8c\u6b3e\u898f\u5b9a\u9077\u79fb\u8005\u3002<\/p>\n\n\n

2\u3001\u5fb5\u6536\u516c\u544a\u516d\u500b\u6708\u524d\u8a2d\u6709\u6236\u7c4d\u4eba\u53e3\u9700\u9077\u79fb\u8005\u3002\u4f46\u56e0\u7d50\u5a5a\u6216\u51fa\u751f\u800c\u8a2d\u7c4d\u8005\uff0c\u4e0d\u53d7\u516d\u500b\u6708\u4e4b\u9650\u5236<\/p>\n\n\n

3\u3001\u52d5\u529b\u6a5f\u5177\u3001\u751f\u7522\u539f\u6599\u6216\u7d93\u71df\u8a2d\u5099\u7b49\u5fc5\u9808\u9077\u79fb\u8005\u3002<\/p>\n\n\n

4\u3001\u56e0\u571f\u5730\u4e00\u90e8\u4efd\u4e4b\u5fb5\u6536\u800c\u5176\u6539\u826f\u7269\u9808\u5168\u90e8\u9077\u79fb\u8005\u3002<\/p>\n\n\n

5\u3001\u6c34\u7522\u990a\u6b96\u7269\u6216\u755c\u7522\u5fc5\u9808\u9077\u79fb\u8005\u3002<\/p>\n\n\n

\u524d\u9805\u9077\u79fb\u8cbb\u67e5\u4f30\u57fa\u6e96\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002<\/p>\n\n\n

\u516d\u3001\u3001\u5b89\u7f6e\u8a08\u756b\uff1a (\u571f\u5fb534-1) <\/p>\n\n\n

\u5fb5\u6536\u516c\u544a\u4e00\u5e74\u524d\u6709\u5c45\u4f4f\u4e8b\u5be6\u4e4b\u4f4e\u6536\u5165\u6236\u6216\u4e2d\u4f4e\u6536\u5165\u6236\u4eba\u53e3\uff0c\u56e0\u5176\u6240\u6709\u5efa\u7bc9\u6539\u826f\u7269\u88ab\u5fb5\u6536\uff0c\u81f4\u7121\u5c4b\u53ef\u4f4f\u8005\uff0c\u6216\u60c5\u5883\u76f8\u540c\u7d93\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u793e\u6703\u5de5\u4f5c\u4eba\u54e1\u67e5\u8a2a\u5c6c\u5be6\u8005\uff0c\u9700\u7528\u571f\u5730\u4eba\u61c9\u8a02\u5b9a\u5b89\u7f6e\u8a08\u756b\uff0c\u65bc\u5fb5\u6536\u8a08\u756b\u66f8\u5167\u6558\u660e\u5b89\u7f6e\u8a08\u756b\u60c5\u5f62\u3002\u524d\u9805\u5b89\u7f6e\uff0c\u5305\u62ec\u5b89\u7f6e\u4f4f\u5b85\u3001\u8cfc\u7f6e\u4f4f\u5b85\u8cb8\u6b3e\u5229\u606f\u88dc\u8cbc\u3001\u79df\u91d1\u88dc\u8cbc\u7b49\u3002 <\/p>\n\n\n

\u8cb3\u3001\u4e00\u822c\u5fb5\u6536<\/h2>\n\n\n

\u4e00\u3001\u571f\u5730\u5fb5\u6536\u689d\u4f8b\u898f\u5b9a\uff1a<\/p>\n\n\n

\u5fb5\u6536\u571f\u5730\u6216\u571f\u5730\u6539\u826f\u7269\u61c9\u767c\u7d66\u4e4b\u88dc\u511f\u8cbb\uff0c\u7531\u9700\u7528\u571f\u5730\u4eba\u8ca0\u64d4\uff0c\u4e26\u7e73\u4ea4\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u4e3b\u7ba1\u6a5f\u95dc\u8f49\u767c\u4e4b\u3002<\/p>\n\n\n

\u88dc\u511f\u8cbb\u61c9\u65bc\u4ee5\u544a\u671f\u6eff\u5f8c\u5341\u4e94\u65e5\u5167\u767c\u7d66\u4e4b\u3002\u9700\u7528\u571f\u5730\u4eba\u672a\u65bc\u516c\u544a\u671f\u6eff\u5341\u4e94\u65e5\u5167\u5c07\u61c9\u767c\u7d66\u88dc\u511f\u8cbb\u4ea4\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u4e3b\u7ba1\u6a5f\u95dc\u767c\u7d66\u5b8c\u7ae3\u8005\uff0c\u5fb5\u6536\u5931\u5176\u6548\u529b\uff0c\u4f46\u6709\u4e0b\u5217\u60c5\u5f62\u4e0d\u5728\u6b64\u9650\uff1a(\u571f\u5fb520)<\/p>\n\n\n

(\u4e00)\u3001\u65bc\u516c\u544a\u671f\u9593\u5c0d\u88dc\u511f\u4f30\u5b9a\u6709\u7570\u8b70\uff0c\u800c\u7531\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u4e3b\u7ba1\u6a5f\u95dc\u4f9d\u7b2c\u4e8c\u5341\u4e8c\u689d\u898f\u5b9a\u63d0\u4ea4\u5730\u50f9\u8a55\u8b70\u59d4\u54e1\u6703\u5fa9\u8b70\u3002<\/p>\n\n\n

(\u4e8c)\u3001\u7d93\u61c9\u53d7\u88dc\u511f\u4eba\u4ee5\u66f8\u9762\u540c\u610f\u5ef6\u671f\u6216\u5206\u671f\u767c\u7d66\u3002<\/p>\n\n\n

(\u4e09)\u3001\u61c9\u53d7\u88dc\u511f\u4eba\u62d2\u7d55\u53d7\u9818\u6216\u4e0d\u80fd\u53d7\u9818\u3002<\/p>\n\n\n

(\u56db)\u3001\u61c9\u53d7\u88dc\u511f\u4eba\u6240\u5728\u5730\u4e0d\u660e\u3002<\/p>\n\n\n

\u4e8c\u3001\u571f\u5730\u5fb5\u6536\u689d\u4f8b\u898f\u5b9a\u88dc\u511f\u6a19\u6e96\u53ca\u7bc4\u570d\uff1a<\/p>\n\n\n

(\u4e00)\u3001\u5730\u50f9\u88dc\u511f(\u571f\u5fb530)<\/p>\n\n\n

1\u3001\u4e00\u822c\u571f\u5730\uff1a\u6309\u5fb5\u6536\u7576\u671f\u4e4b”\u5e02\u50f9”\u88dc\u511f\u3002<\/p>\n\n\n

2\u3001\u90fd\u5e02\u8a08\u756b\u5167\u4e4b\u516c\u5171\u8a2d\u65bd\u4fdd\u7559\u5730\uff1a\u61c9\u6309\u6bd7\u9130\u975e\u516c\u5171\u8a2d\u65bd\u4fdd\u7559\u5730\u4e4b\u5e73\u5747\u5e02\u50f9\u88dc\u511f\u3002<\/p>\n\n\n

3\u3001\u5404\u76f4\u8f44\u5e02\u3001\u7e23\u5e02\u4e3b\u7ba1\u6a5f\u95dc\u61c9\u7d93\u5e38\u8abf\u67e5\u8f44\u5340\u5730\u50f9\u52d5\u614b\uff0c\u6bcf\u516d\u500b\u6708\u63d0\u4ea4\u5730\u50f9\u8a55\u8b70\u59d4\u54e1\u6703\u8a55\u5b9a\u88ab\u5fb5\u6536\u571f\u5730\u5e02\u50f9\u8b8a\u52d5\u5e45\u5ea6\uff0c\u4f5c\u70ba\u8abf\u6574\u5fb5\u6536\u88dc\u511f\u5730\u50f9\u4e4b\u4f9d\u64da\u3002<\/p>\n\n\n

(\u4e8c)\u3001\u571f\u5730\u6539\u826f\u7269\u88dc\u511f(\u571f\u5fb531)<\/p>\n\n\n

1\u3001\u5efa\u7bc9\u6539\u826f\u7269\uff1a\u6309\u7576\u6642\u5efa\u7269\u91cd\u5efa\u50f9\u683c\u4f30\u5b9a\u3002<\/p>\n\n\n

2\u3001\u8fb2\u4f5c\u6539\u826f\u7269\uff1a\u5b73\u606f\u6210\u719f\u5728\u4e00\u5e74\u5167\uff0c\u6309\u6210\u719f\u5b73\u606f\u4f30\u5b9a\uff1b\u903e\u4e00\u5e74\uff0c\u6309\u5176\u7a2e\u690d\u53ca\u57f9\u80b2\u8cbb\u7528\u4e26\u53c3\u914c\u73fe\u503c\u4f30\u5b9a\u4e4b\u3002<\/p>\n\n\n

(\u4e09)\u3001\u5408\u6cd5\u6539\u826f\u571f\u5730\u88dc\u511f(\u571f\u5fb532)<\/p>\n\n\n

\u5fb5\u6536\u571f\u5730\u516c\u544a\u524d\u5df3\u9818\u6709\u5efa\u7bc9\u57f7\u7167\u6216\u65bc\u8fb2\u5730\u4e0a\u70ba\u5408\u6cd5\u6539\u826f\u571f\u5730\uff0c\u4f9d\u7b2c\u4e8c\u5341\u4e09\u689d\u7b2c\u4e00\u9805\u898f\u5b9a\u505c\u6b62\u5de5\u4f5c\u8005\uff0c\u5176\u5df3\u652f\u4ed8\u4e4b\u571f\u5730\u6539\u826f\u8cbb\u7528\uff0c\u61c9\u7d66\u4e88\u88dc\u511f\u3002<\/p>\n\n\n

(\u56db)\u3001\u5408\u6cd5\u71df\u696d\u640d\u5931\u88dc\u511f(\u571f\u5fb533)<\/p>\n\n\n

\u571f\u5730\u6216\u571f\u5730\u6539\u826f\u7269\u539f\u4f9b\u5408\u6cd5\u71df\u696d\u4e4b\u7528\uff0c\u56e0\u5fb5\u6536\u800c\u81f4\u71df\u696d\u505c\u6b62\u6216\u71df\u696d\u898f\u6a21\u7e2e\u5c0f\u4e4b\u640d\u5931\uff0c\u61c9\u7d66\u4e88\u88dc\u511f\u3002\u524d\u9805\u88dc\u511f\u6a19\u6e96\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002<\/p>\n\n\n

(\u4e94)\u3001\u9077\u79fb\u8cbb(\u571f\u5fb534)<\/p>\n\n\n

\u5fb5\u6536\u571f\u5730\u6216\u571f\u5730\u6539\u826f\u7269\u6642\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u61c9\u767c\u7d66\u9077\u79fb\u8cbb\uff1a<\/p>\n\n\n

1\u3001\u4f9d\u7b2c\u4e94\u689d\u7b2c\u4e00\u9805\u7b2c\u4e00\u6b3e\u6216\u7b2c\u4e8c\u6b3e\u898f\u5b9a\u9077\u79fb\u8005\u3002<\/p>\n\n\n

2\u3001\u5fb5\u6536\u516c\u544a\u516d\u500b\u6708\u524d\u8a2d\u6709\u6236\u7c4d\u4eba\u53e3\u9700\u9077\u79fb\u8005\u3002\u4f46\u56e0\u7d50\u5a5a\u6216\u51fa\u751f\u800c\u8a2d\u7c4d\u8005\uff0c\u4e0d\u53d7\u516d\u500b\u6708\u4e4b\u9650\u5236<\/p>\n\n\n

3\u3001\u52d5\u529b\u6a5f\u5177\u3001\u751f\u7522\u539f\u6599\u6216\u7d93\u71df\u8a2d\u5099\u7b49\u5fc5\u9808\u9077\u79fb\u8005\u3002<\/p>\n\n\n

4\u3001\u56e0\u571f\u5730\u4e00\u90e8\u4efd\u4e4b\u5fb5\u6536\u800c\u5176\u6539\u826f\u7269\u9808\u5168\u90e8\u9077\u79fb\u8005\u3002<\/p>\n\n\n

5\u3001\u6c34\u7522\u990a\u6b96\u7269\u6216\u755c\u7522\u5fc5\u9808\u9077\u79fb\u8005\u3002<\/p>\n\n\n

\u524d\u9805\u9077\u79fb\u8cbb\u67e5\u4f30\u57fa\u6e96\uff0c\u7531\u4e2d\u592e\u4e3b\u7ba1\u6a5f\u95dc\u5b9a\u4e4b\u3002<\/p>\n\n\n

(\u516d)\u3001\u5b89\u7f6e\u8a08\u756b(\u571f\u5fb534-1)<\/p>\n\n\n

\u5fb5\u6536\u516c\u544a\u4e00\u5e74\u524d\u6709\u5c45\u4f4f\u4e8b\u5be6\u4e4b\u4f4e\u6536\u5165\u6236\u6216\u4e2d\u4f4e\u6536\u5165\u6236\u4eba\u53e3\uff0c\u56e0\u5176\u6240\u6709\u5efa\u7bc9\u6539\u826f\u7269\u88ab\u5fb5\u6536\uff0c\u81f4\u7121\u5c4b\u53ef\u4f4f\u8005\uff0c\u6216\u60c5\u5883\u76f8\u540c\u7d93\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u793e\u6703\u5de5\u4f5c\u4eba\u54e1\u67e5\u8a2a\u5c6c\u5be6\u8005\uff0c\u9700\u7528\u571f\u5730\u4eba\u61c9\u8a02\u5b9a\u5b89\u7f6e\u8a08\u756b\uff0c\u65bc\u5fb5\u6536\u8a08\u756b\u66f8\u5167\u6558\u660e\u5b89\u7f6e\u8a08\u756b\u60c5\u5f62\u3002\u524d\u9805\u5b89\u7f6e\uff0c\u5305\u62ec\u5b89\u7f6e\u4f4f\u5b85\u3001\u8cfc\u7f6e\u4f4f\u5b85\u8cb8\u6b3e\u5229\u606f\u88dc\u8cbc\u3001\u79df\u91d1\u88dc\u8cbc\u7b49\u3002<\/p>\n\n\n

\u4e09\u3001\u571f\u5730\u6cd5\u898f\u5b9a\u4e4b\u88dc\u511f\u7bc4\u570d\uff1a<\/p>\n\n\n

(\u4e00)\u63a5\u9023\u5730\u88dc\u511f(\u53c8\u7a31\u4e8b\u696d\u88dc\u511f)\uff1a\u571f\u6cd5216<\/p>\n\n\n

\u5fb5\u6536\u4e4b\u571f\u5730\uff0c\u56e0\u4f7f\u7528\u5f71\u97ff\u65bc\u63a5\u9023\u571f\u5730\uff0c\u81f4\u4e0d\u80fd\u70ba\u5f9e\u4f86\u4e4b\u5229\u7528\uff0c\u6216\u6e1b\u4f4e\u5176\u5f9e\u4f86\u5229\u7528\u4e4b\u6548\u80fd\u6642\uff0c\u8a72\u63a5\u9023\u571f\u5730\u6240\u6709\u6b0a\u4eba\uff0c\u5f97\u8981\u6c42\u9700\u7528\u571f\u5730\u4eba\u70ba\u76f8\u7576\u88dc\u511f\u3002\u524d\u9805\u88dc\u511f\u91d1\uff0c\u4ee5\u4e0d\u8d85\u904e\u63a5\u9023\u5730\u56e0\u53d7\u5fb5\u6536\u5730\u4f7f\u7528\u5f71\u97ff\u800c\u6e1b\u4f4e\u4e4b\u5730\u50f9\u984d\u70ba\u6e96\u3002<\/p>\n\n\n

(\u4e8c)\u5730\u50f9\u88dc\u511f\uff1a\u571f\u6cd5239<\/p>\n\n\n

1\u3001\u5df3\u4f9d\u898f\u5b9a\u5730\u50f9\uff0c\u6240\u6709\u6b0a\u672a\u79fb\u8f49\u8005\uff0c\u4f9d\u5176\u6cd5\u5b9a\u5730\u50f9\u3002<\/p>\n\n\n

2\u3001\u5df3\u4f9d\u898f\u5b9a\u5730\u50f9\uff0c\u6240\u6709\u6b0a\u7d93\u79fb\u8f49\u8005\uff0c\u5176\u6700\u5f8c\u79fb\u8f49\u6642\u4e4b\u5730\u50f9<\/p>\n\n\n

3\u3001\u672a\u898f\u5b9a\u5730\u50f9\u571f\u5730\uff0c\u5176\u5730\u50f9\u7531\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u5730\u653f\u6a5f\u95dc\u4f30\u5b9a\u4e4b\u3002<\/p>\n\n\n

(\u4e09)\u4fdd\u7559\u5fb5\u6536\u4e4b\u88dc\u511f\uff1a\u571f\u6cd5240<\/p>\n\n\n

\u4f9d\u5fb5\u6536\u6642\u4e4b\u5730\u50f9\u3002<\/p>\n\n\n

(\u56db)\u571f\u5730\u6539\u826f\u7269\u88dc\u511f\uff1a\u571f\u6cd5241\u3001242<\/p>\n\n\n

1\u3001\u571f\u5730\u6539\u826f\u7269\u88ab\u5fb5\u6536\u6642\uff0c\u5176\u61c9\u53d7\u4e4b\u88dc\u511f\u8cbb\uff0c\u7531\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u5730\u653f\u6a5f\u95dc\u6703\u540c\u6709\u95dc\u6a5f\u95dc\u4f30\u5b9a\u4e4b\u3002<\/p>\n\n\n

2\u3001\u8fb2\u4f5c\u6539\u826f\u7269\uff1a\u5b73\u606f\u6210\u719f\u5728\u4e00\u5e74\u5167\uff0c\u6309\u6210\u719f\u5b73\u606f\u4f30\u5b9a\uff1b\u903e\u4e00\u5e74\uff0c\u6309\u5176\u7a2e\u690d\u53ca\u57f9\u80b2\u8cbb\u7528\u4e26\u53c3\u914c\u73fe\u503c\u4f30\u5b9a\u4e4b\u3002 <\/p>\n\n\n

(\u4e94)\u9077\u79fb\u8cbb\uff1a\u571f\u6cd5244\u3001245\u3001246<\/p>\n\n\n

1\u3001\u56e0\u5fb5\u6536\u571f\u5730\uff0c\u81f4\u5176\u6539\u826f\u7269\u9077\u79fb\u6642\uff0c\u61c9\u7d66\u4ee5\u76f8\u7576\u9077\u79fb\u8cbb\u3002<\/p>\n\n\n

2\u3001\u56e0\u571f\u5730\u4e00\u90e8\u4efd\u4e4b\u5fb5\u6536\u800c\u6539\u826f\u7269\u9700\u5168\u90e8\u9077\u79fb\u8005\uff0c\u8a72\u6539\u826f\u7269\u6240\u6709\u6b0a\u4eba\u5f97\u8acb\u6c42\u4ee5\u5168\u90e8\u4e4b\u9077\u79fb\u8cbb\u3002<\/p>\n\n\n

3\u3001\u5fb5\u6536\u571f\u5730\u61c9\u5c07\u58b3\u5893\u53ca\u5176\u4ed6\u7d00\u5ff5\u7269\u9077\u79fb\u8005\uff0c\u5176\u9077\u79fb\u8cbb\u8207\u6539\u826f\u7269\u76f8\u540c\u3002\u7121\u4e3b\u58b3\u5893\u61c9\u7531\u9700\u7528\u571f\u5730\u4eba\u59a5\u70ba\u9077\u79fb\u5b89\u846c\uff0c\u4e26\u5c07\u60c5\u5f62\u8a73\u7d30\u8a18\u8f09\u5217\u518a\u5831\u8a72\u7ba1\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u5730\u653f\u6a5f\u95dc\u5099\u6848\u3002<\/p>\n\n\n

\u56db\u3001\u5e73\u5747\u5730\u6b0a\u689d\u4f8b\u898f\u5b9a\u4e4b\u88dc\u511f\u7bc4\u570d<\/p>\n\n\n

(\u4e00)\u5730\u50f9\u88dc\u511f\uff1a\u61c9\u6309\u5fb5\u6536\u7576\u671f\u516c\u544a\u571f\u5730\u73fe\u503c\uff0c\u88dc\u511f\u5176\u5730\u50f9\u3002\u5728\u90fd\u5e02\u8a08\u756b\u5167\u4e4b\u516c\u5171\u8a2d\u65bd\u4fdd\u7559\u5730\uff0c\u61c9\u6309\u6bd7\u9130\u975e\u516c\u5171\u8a2d\u65bd\u4fdd\u7559\u5730\u4e4b\u5e73\u5747\u516c\u544a\u571f\u5730\u73fe\u503c\uff0c\u88dc\u511f\u5176\u5730\u50f9\u3002(\u5e73\u6b0a1)<\/p>\n\n\n

(\u4e8c)\u571f\u5730\u6539\u826f\u7269\u4e4b\u88dc\u511f\uff1a<\/p>\n\n\n

1\u3001\u5efa\u7bc9\u6539\u826f\u7269\uff1a\u5730\u4e0a\u5efa\u7bc9\u6539\u826f\u7269\uff0c\u61c9\u53c3\u7167\u91cd\u5efa\u50f9\u683c\u88dc\u511f\u3002(\u5e73\u6b0a10)<\/p>\n\n\n

2\u3001\u8fb2\u4f5c\u6539\u826f\u7269\uff1a \u5b73\u606f\u6210\u719f\u5728\u4e00\u5e74\u5167\uff0c\u6309\u6210\u719f\u5b73\u606f\u4f30\u5b9a\uff1b\u903e\u4e00\u5e74\uff0c\u6309\u5176\u7a2e\u690d\u53ca\u57f9\u80b2\u8cbb\u7528\u4e26\u53c3\u914c\u73fe\u503c\u4f30\u5b9a\u4e4b\u3002 (\u5e73\u6b0a33)<\/p>\n\n\n

\u53c3\u3001\u7167\u50f9\u6536\u8cb7<\/h2>\n\n\n

\u88dc\u511f\u6a19\u6e96\uff1a<\/p>\n\n\n

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

(\u4e00)\u5730\u50f9\u6a19\u6e96\uff1a(\u5e73\u6b0a31)<\/p>\n\n\n

1\u3001\u4f9d\u7b2c\u5341\u516d\u689d\u898f\u5b9a\u6536\u8cb7\u8005\uff0c\u4ee5\u5176\u7533\u5831\u5730\u50f9\u70ba\u6e96\u3002(\u7533\u5831\u5730\u50f9\u4f4e\u65bc\u516c\u544a\u5730\u50f980%)<\/p>\n\n\n

2\u3001\u4f9d\u7b2c47\u689d\u4e4b1\u6536\u8cb7\u8005\uff0c\u4ee5\u5176\u7533\u5831\u571f\u5730\u79fb\u8f49\u73fe\u503c\u70ba\u6e96\u3002(\u7533\u5831\u79fb\u8f49\u73fe\u503c\u4f4e\u65bc\u516c\u544a\u571f\u5730\u73fe\u503c)<\/p>\n\n\n

3\u3001\u4f9d\u7b2c26(\u79c1\u6709\u7a7a\u5730\u672a\u5efa\u7bc9)\u300126-1(\u8352\u5730)\u300172(\u8d85\u984d\u571f\u5730)\u300176(\u8015\u5730\u8b8a\u5efa\u5730\u6536\u56de\u6b0a)\u898f\u5b9a\u6536\u8cb7\u8005\uff0c\u4ee5\u6536\u8cb7\u7576\u671f\u4e4b\u571f\u5730\u516c\u544a\u73fe\u503c\u70ba\u6e96\u3002<\/p>\n\n\n

(\u4e8c)\u6539\u826f\u571f\u5730\u8cbb\u8207\u5de5\u7a0b\u6536\u76ca\u8cbb\uff1a(\u5e73\u6b0a32)<\/p>\n\n\n

\u7167\u50f9\u6536\u8cb7\u4e4b\u571f\u5730\uff0c\u5982\u571f\u5730\u6240\u6709\u6b0a\u4eba\u6709\u6539\u826f\u571f\u5730\u60c5\u4e8b\uff0c\u5176\u6539\u826f\u571f\u5730\u4e4b\u8cbb\u7528\u53ca\u5df3\u7e73\u7d0d\u4e4b\u5de5\u7a0b\u53d7\u76ca\u8cbb\uff0c\u7d93\u8a72\u7ba1\u4e3b\u7ba1\u6a5f\u95dc\u9a57\u8b49\u767b\u8a18\u8005\uff0c\u61c9\u4f75\u5165\u5730\u50f9\u5167\u8a08\u7b97\u3002<\/p>\n\n\n

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

(\u4e00)\u8fb2\u4f5c\u6539\u826f\u7269\u88dc\u511f\uff1a<\/p>\n\n\n

\u50f9\u984d\u4f30\u5b9a\uff0c\u5982\u5b73\u606f\u6210\u719f\u6642\u9593\u5728\u6536\u8cb7\u4e00\u5e74\u4ee5\u5167\u8005\uff0c\u61c9\u6309\u6210\u719f\u6642\u4e4b\u5b73\u606f\u4f30\u5b9a\u4e4b\uff1b\u5176\u5728\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(\u5e73\u6b0a33)<\/p>\n\n\n

(\u4e8c)\u5efa\u7bc9\u6539\u826f\u7269\u88dc\u511f\uff1a<\/p>\n\n\n

\u571f\u5730\u6240\u6709\u6b0a\u4eba\u8207\u5730\u4e0a\u5efa\u7bc9\u6539\u826f\u7269\u540c\u5c6c\u4e00\u4eba\u8005\uff0c\u61c9\u4e00\u4f75\u6536\u8cbb\uff0c\u4f46\u4e0d\u5c6c\u571f\u5730\u6240\u6709\u6b0a\u4eba\u6240\u6709\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002<\/p>\n\n\n

\u8086\u3001\u5e02\u5730\u91cd\u5283<\/h2>\n\n\n

\u5171\u540c\u8ca0\u64d4\u4e2d\u4e4b\u8cbb\u7528\u8ca0\u64d4\uff1a<\/p>\n\n\n

\u91cd\u5283\u5340\u5167\u61c9\u884c\u62c6\u9077\u4e4b\u571f\u5730\u6539\u826f\u7269\u6216\u58b3\u5893\uff0c\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u61c9\u4e88\u516c\u544a\uff0c\u4e26\u901a\u77e5\u5176\u6240\u6709\u6b0a\u4eba\u6216\u5893\u4e3b\uff0c\u571f\u5730\u6539\u826f\u7269\u9650\u671f\u4e09\u7684\u65e5\u5167\u58b3\u5893\u9650\u671f\u4e09\u500b\u6708\u5167\u81ea\u884c\u62c6\u9664\u6216\u9077\u846c\u3002\u903e\u671f\u4e0d\u62c6\u9664\u6216\u9077\u846c\u8005\uff0c\u5f97\u4ee3\u70ba\u62c6\u9664\u6216\u9077\u846c\u3002<\/p>\n\n\n

\u524d\u9805\u56e0\u91cd\u5283\u800c\u62c6\u9664\u6216\u9077\u846c\u4e4b\u571f\u5730\u6539\u826f\u7269\u6216\u58b3\u5893\uff0c\u61c9\u4e88\u88dc\u511f\uff1b\u5176\u88dc\u511f\u6578\u984d\uff0c\u7531\u76f4\u8f44\u5e02\u6216\u7e23\u5e02\u653f\u5e9c\u67e5\u5b9a\u4e4b\u3002\u4f46\u9055\u53cd\u4f9d\u7b2c\u4e94\u5341\u4e5d\u689d\u898f\u5b9a\u516c\u544a\u7981\u6b62\u6216\u9650\u5236\u4e8b\u9805\u8005\uff0c\u4e0d\u4e88\u88dc\u511f\u3002\u4ee3\u70ba\u62c6\u9664\u6216\u9077\u846c\u8005\uff0c\u5176\u8cbb\u7528\u5728\u5176\u61c9\u9818\u88dc\u511f\u91d1\u984d\u5167\u6263\u56de\u3002(\u5e73\u6b0a62-1)<\/p>\n","protected":false},"excerpt":{"rendered":"

\u58f9\u3001\u5340\u6bb5\u5fb5\u6536 \u4e00\u3001\u5730\u50f9\u88dc\u511f\uff1a\u4e5f\u5f97\u4ee5\u5168\u90e8\u6216\u90e8\u4efd\u88dc\u511f\uff0c\u7533\u8acb\u6539\u9818\u62b5\u50f9\u5730\u3002 \u5340\u6bb5\u5fb5\u6536\u571f\u5730 … \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-789","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\/789","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=789"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/789\/revisions"}],"predecessor-version":[{"id":1680,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/789\/revisions\/1680"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=789"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}