{"id":4619,"date":"2025-08-25T12:00:39","date_gmt":"2025-08-25T04:00:39","guid":{"rendered":"http:\/\/www.cheng-shu-cpa.com.tw\/blog\/?page_id=4619"},"modified":"2025-08-26T08:39:45","modified_gmt":"2025-08-26T00:39:45","slug":"%e6%89%8b%e5%b7%a5%e7%9a%82-4%e6%ad%a5%e9%a9%9f%e5%ae%8c%e6%88%90%e5%b7%a5%e4%bd%9c%e5%ae%a4%e5%8f%8a%e5%85%8d%e5%bb%a0%e8%ad%89%e6%98%8e","status":"publish","type":"page","link":"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/news\/%e6%89%8b%e5%b7%a5%e7%9a%82-4%e6%ad%a5%e9%a9%9f%e5%ae%8c%e6%88%90%e5%b7%a5%e4%bd%9c%e5%ae%a4%e5%8f%8a%e5%85%8d%e5%bb%a0%e8%ad%89%e6%98%8e\/","title":{"rendered":"\u53f0\u4e2d\u5e02-\u624b\u5de5\u7682-\u5de5\u4f5c\u5ba4\u53ca\u514d\u5ee0\u8b49\u660e\u7533\u8fa6\u6d41\u7a0b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4619\" class=\"elementor elementor-4619\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c5d4785 e-flex e-con-boxed e-con e-parent\" data-id=\"3c5d4785\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab826d1 elementor-widget elementor-widget-heading\" data-id=\"ab826d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"4%e6%ad%a5%e9%a9%9f%e5%ae%8c%e6%88%90%e5%b7%a5%e4%bd%9c%e5%ae%a4%e8%b7%9f%e5%85%8d%e5%bb%a0%e8%ad%89%e6%98%8e\"><\/span>4\u6b65\u9a5f\u5b8c\u6210\u5de5\u4f5c\u5ba4\u8ddf\u514d\u5ee0\u8b49\u660e<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be6498 elementor-widget elementor-widget-text-editor\" data-id=\"4be6498\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<h3 class=\"wp-block-heading\">1.\u7533\u8acb\u5546\u696d\u6284\u672c\u3002<\/h3>\n\n<p>\u00a0<\/p>\n<p>\u5730\u9ede\uff1a\u81fa\u4e2d\u5e02\u653f\u5e9c\u6587\u5fc3\u6a131\u6a13\u806f\u5408\u670d\u52d9\u4e2d\u5fc3\u3002<br \/><br \/>\u5730\u5740\uff1a\u81fa\u4e2d\u5e02\u897f\u5c6f\u5340\u81fa\u7063\u5927\u9053\u4e09\u6bb599\u865f\u3002<br \/><br \/>\u96fb\u8a71\uff1a04-2228-9111\u3002<br \/><br \/>\u9700\u5099\u6587\u4ef6\uff1a<br \/><br \/><\/p>\n<ol class=\"wp-block-list\">\n<li>\n<p>\u300c<a href=\"https:\/\/gcis.nat.gov.tw\/mainNew\/subclassNAction.do?method=getFile&amp;pk=9\" target=\"_blank\" rel=\"noopener\">\u5546\u696d\u540d\u7a31\u53ca\u6240\u71df\u696d\u52d9\u767b\u8a18\u9810\u67e5\u7533\u8acb\u8868<\/a>\u300d\u53ca\u300c<a href=\"https:\/\/gcis.nat.gov.tw\/mainNew\/subclassNAction.do?method=getFile&amp;pk=9\" target=\"_blank\" rel=\"noopener\">\u5546\u696d\u767b\u8a18\u7533\u8acb\u66f8<\/a>\u300d\u3002<\/p>\n<\/li>\n\n<li>\n<p>\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u3002<\/p>\n<\/li>\n\n<li>\n<p>\u6240\u5728\u5730\u79df\u7d04\u3001\u5efa\u7269\u8b04\u672c(\u4e8c\u64c7\u4e00)\u3002<\/p>\n<\/li>\n\n<li>\n<p>\u9810\u67e5<strong>\u6838\u51c6\u5f8c<\/strong>\uff0c\u523b\u5370\u5927\u5c0f\u7ae0\u3002<\/p>\n<\/li>\n\n<li>\n<p>\u9810\u67e5\u898f\u8cbb\uff13\uff10\uff10\u5143\uff0b\u5546\u696d\u767b\u8a18\u898f\u8cbb\uff11\uff10\uff10\uff10\u5143\u3002<\/p>\n<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\">2.\u7533\u8acb\u7a05\u7c4d\u767b\u8a18\u3002<\/h3>\n\n<p>\u00a0<\/p>\n<p>\u5730\u9ede\uff1a\u6240\u5728\u5730\u570b\u7a05\u5c40\u3002<\/p>\n\n<p>\u9700\u5099\u6587\u4ef6\uff1a<\/p>\n\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw212w\/detail\/8112236582940146795\" target=\"_blank\" rel=\"noopener\">\u570b\u7a05\u7533\u8acb\u66f8<\/a>\u3002<\/li>\n\n<li>\u5546\u696d\u767b\u8a18\u6284\u672c\u3002<\/li>\n\n<li>\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u3002<\/li>\n\n<li>\u5927\u5c0f\u7ae0\u3002<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\">3.\u7533\u8acb\u514d\u5de5\u5ee0\u767b\u8a18\u51fd\u6587\u3002<\/h3>\n<p>\u00a0<\/p>\n\n<p>\u5730\u9ede\uff1a\u81fa\u4e2d\u5e02\u653f\u5e9c\u7d93\u6fdf\u767c\u5c55\u5c40\u5de5\u696d\u79d1\u60e0\u4e2d\u6a135\u6a13\u3002<\/p>\n\n<p>\u00a0<\/p>\n<p>\u5730\u5740\uff1a\u81fa\u4e2d\u5e02\u897f\u5c6f\u5340\u81fa\u7063\u5927\u9053\u4e09\u6bb599\u865f\u3002<\/p>\n\n<p>\u00a0<\/p>\n<p>\u96fb\u8a71\uff1a04-22289111#31200\u3002<\/p>\n\n<p>\u5be9\u6838\u8981\u4ef6\uff1a<\/p>\n<p>\u672a\u9054\u300c\u5ee0\u5730\u9762\u7a4d\u9054100\u5e73\u65b9\u516c\u5c3a\u4ee5\u4e0a\uff0c\u6216\u5ee0\u623f\u9762\u7a4d\u905450\u5e73\u65b9\u516c\u5c3a\u4ee5\u4e0a\uff0c<\/p>\n<p>\u6216\u96fb\u529b\u5bb9\u91cf\u3001\u71b1\u80fd\uff08\u99ac\u529b\u8207\u96fb\u71b1\u4e4b\u5408\u8a08\uff09\u90542.25\u5343\u74e6\uff08\u7d043\u99ac\u529b\uff09\u4ee5\u4e0a\u3002<\/p>\n\n<p>\u00a0<\/p>\n<p>\u9700\u5099\u6587\u4ef6\uff1a<\/p>\n\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.economic.taichung.gov.tw\/45103\/post\" target=\"_blank\" rel=\"noopener\">\u9808\u5426\u8fa6\u7406\u5de5\u5546\u767b\u8a18\u67e5\u8a62\u51fd<\/a>\u3002<\/li>\n\n<li>\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u3002<\/li>\n\n<li>\u5efa\u7269\u571f\u5730\u8b04\u672c\u53ca\u5efa\u7269\u6e2c\u91cf\u6210\u679c\u5716\u3002<\/li>\n<\/ol>\n\n<h3 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target=\"_blank\" rel=\"noopener\">\u514d\u8fa6\u7406\u5de5\u5ee0\u767b\u8a18\u4e4b\u5316\u7ca7\u54c1\u88fd\u9020\u5834\u6240\u52d8\u67e5\u7533\u8acb\u66f8<\/a>\u3002<\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85642de e-flex e-con-boxed e-con e-parent\" data-id=\"85642de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc94384 elementor-widget elementor-widget-heading\" data-id=\"dc94384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%e3%80%90%e6%b3%a8%e6%84%8f%e4%ba%8b%e9%a0%85%e3%80%91\"><\/span>\u3010\u6ce8\u610f\u4e8b\u9805\u3011<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22a482a elementor-widget elementor-widget-text-editor\" data-id=\"22a482a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol>\n<li>\n<h3>\u88fd\u4f5c\u5834\u6240\u9700\u6709\u7368\u7acb\u9694\u9593\u3002<\/h3>\n<\/li>\n<li>\n<h3>\u5e73\u9762\u5716\u914d\u7f6e\u9700\u6709<\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>\u9580\u53e3\u3002<\/li>\n<li>\u539f\u6599\u54c1\u3002<\/li>\n<li>\u5de5\u4f5c\u5340\u3002<\/li>\n<li>\u5305\u88dd\u5340\u3002<\/li>\n<li>\u6d17\u6ecc\u5340\u3002<\/li>\n<li>\u66f4\u8863\u5ba4\u3002(\u5099\u5e3d\u5b50\/\u8b77\u76ee\u93e1\/\u6709\u8896\u570d\u88d9\/\u624b\u5957\/\u5de5\u4f5c\u978b)<\/li>\n<li>\u6210\u54c1\u5340\u3002<\/li>\n<li>\u534a\u6210\u54c1\u5340\u3002<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\n<h3>\u9700\u5099\u5de5\u5177<\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>\u7a31\u91cf\u8a2d\u5099\u3002<\/li>\n<li>\u4e0d\u92b9\u92fc\u934b\u3002<\/li>\n<li>\u52a0\u71b1\u8a2d\u5099\u3002<\/li>\n<li>\u652a\u62cc\u5668\u3002<\/li>\n<li>\u91cf\u676f\u3002<\/li>\n<li>\u6eab\u5ea6\u8a08\u3002<\/li>\n<li>\u522e\u5200\u3002<\/li>\n<li>\u6a21\u578b\u3002<\/li>\n<li>\u5207\u7682\u5668\u3002<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\n<h3>\u5404\u7e23\u5e02\u98df\u54c1\u85e5\u7269\u5b89\u5168\u8655\u5c0d\u88fd\u4f5c\u5834\u6240\u898f\u5b9a\u6709\u4e9b\u5fae\u4e0d\u540c\uff0c\u975e\u53f0\u4e2d\u5e02\u9700\u8981\u518d\u8207\u7576\u5730\u885b\u751f\u5c40\u78ba\u8a8d\u7d30\u7bc0\u3002<\/h3>\n<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d14227f e-flex e-con-boxed e-con e-parent\" data-id=\"d14227f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6058cd elementor-widget elementor-widget-heading\" data-id=\"c6058cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"%e3%80%90%e5%b8%b8%e8%a6%8b%e5%95%8f%e7%ad%94%e3%80%91\"><\/span>\u3010\u5e38\u898b\u554f\u7b54\u3011<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-043bdfc elementor-widget elementor-widget-text-editor\" data-id=\"043bdfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Q1\uff1a\u5546\u696d\u767b\u8a18\uff0c\u90a3\u623f\u6771\u7a05\u91d1\u6703\u589e\u52a0\u55ce?<\/p>\n<p>A\uff1a\u6703\u3002\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05\u6703\u8b8a\u6210\u71df\u696d\u7528\uff0c\u500b\u4eba\u7d9c\u6240\u7a05\u570b\u7a05\u5c40\u4e5f\u6703\u8a2d\u7b97\u79df\u91d1\u6240\u5f97\u3002<\/p>\n<p>\u00a0<\/p>\n<p>Q2\uff1a\u53ef\u4ee5\u7dda\u4e0a\u7533\u8fa6\u55ce?<\/p>\n<p>A\uff1a\u53ef\u4ee5\uff0c\u4f46\u662f\u9700\u8981\u8a3b\u518a\u4e00\u7ad9\u5f0f\u7684\u6703\u54e1\uff0c\u56e0\u70ba\u8981\u9078\u586b\u7684\u9805\u76ee\u6bd4\u8f03\u591a\uff0c\u586b\u932f\u6216\u5c11\u586b\u898f\u8cbb\u4e5f\u4e0d\u6703\u9000\u8cbb\uff1b\u53ea\u9700\u8981\u8fa6\u9019\u4e00\u6b21\u7684\u8a71\uff0c\u89aa\u81ea\u8dd1\u4e00\u8d9f\u6703\u6bd4\u4f60\u7814\u7a76\u7dda\u4e0a\u5feb\u3002<\/p>\n<p>\u00a0<\/p>\n<p>Q3\uff1a\u71df\u696d\u9805\u76ee\u8981\u586b\u54ea\u4e9b?<\/p>\n<p>A\uff1a\u53ef\u4ee5\u53c3\u8003\u4ee5\u4e0b\u5e38\u7528\u7684\u9805\u76ee\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u82e5\u6709\u4e0b\u5217\u300c\u7121\u5e97\u9762\u96f6\u552e\u696d\u300d\u6216\u7db2\u8def\u505a\u92b7\u552e\u8005\uff0c\u5728\u7a05\u7c4d\u767b\u8a18\u6642\u8a18\u5f97\u586b<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw109w\/cases\/services\/OLFETWB52\/0\" target=\"_blank\" rel=\"noopener\">\u71df\u696d\u4eba\u7533\u8acb\u767b\u8a18\u7db2\u8def\u92b7\u552e\u7a05\u7c4d\u61c9\u767b\u8a18\u4e8b\u9805<\/a>\u3002<\/p>\n<p>\u00a0<\/p>\n<ul>\n<li>F208040 \u5316\u7ca7\u54c1\u96f6\u552e\u696d\u3002<\/li>\n<li>C802100 \u5316\u7ca7\u54c1\u88fd\u9020\u696d\u3002<\/li>\n<li>F207030 \u6e05\u6f54\u7528\u54c1\u96f6\u552e\u696d\u3002<\/li>\n<li>C802090 \u6e05\u6f54\u7528\u54c1\u88fd\u9020\u696d\u3002<\/li>\n<li>F399040 \u7121\u5e97\u9762\u96f6\u552e\u696d\u3002<\/li>\n<li>ZZ99999\u9664\u8a31\u53ef\u696d\u52d9\u5916\uff0c\u5f97\u7d93\u71df\u6cd5\u4ee4\u975e\u7981\u6b62\u6216\u9650\u5236\u4e4b\u696d\u52d9\u3002<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c25edaa e-flex e-con-boxed e-con e-parent\" data-id=\"c25edaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3f7635 elementor-widget elementor-widget-text-editor\" data-id=\"c3f7635\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: rgb(122, 122, 122);\">\u6b63\u5728\u627e\u7d93\u9a57\u8c50\u5bcc\u7684<\/span><a href=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/qa\/\" style=\"background-color: rgb(255, 255, 255); transition-property: all;\">\u53f0\u4e2d\u6703\u8a08\u5e2b<\/a><span style=\"color: rgb(122, 122, 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