{"id":4678,"date":"2025-08-27T11:15:41","date_gmt":"2025-08-27T03:15:41","guid":{"rendered":"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/?p=4678"},"modified":"2025-09-22T10:23:30","modified_gmt":"2025-09-22T02:23:30","slug":"%e5%8f%b0%e4%b8%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e2%88%a3%e3%80%904%e6%ad%a5%e5%81%9a%e5%ae%8c%e5%b7%a5%e4%bd%9c%e5%ae%a4%e5%8f%8a%e5%85%8d%e5%bb%a0%e8%ad%89%e6%98%8e%e3%80%91","status":"publish","type":"post","link":"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/%e5%8f%b0%e4%b8%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e2%88%a3%e3%80%904%e6%ad%a5%e5%81%9a%e5%ae%8c%e5%b7%a5%e4%bd%9c%e5%ae%a4%e5%8f%8a%e5%85%8d%e5%bb%a0%e8%ad%89%e6%98%8e%e3%80%91\/","title":{"rendered":"\u53f0\u4e2d\u6703\u8a08\u5e2b\u2223\u8ce3\u624b\u5de5\u7682\u2223\u30104\u6b65\u505a\u5b8c\u5de5\u4f5c\u5ba4\u53ca\u514d\u5ee0\u8b49\u660e\u3011"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4678\" class=\"elementor elementor-4678\">\n\t\t\t\t<div class=\"elementor-element elementor-element-306f44d e-flex e-con-boxed e-con e-parent\" data-id=\"306f44d\" 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-339af06 elementor-widget elementor-widget-heading\" data-id=\"339af06\" 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=\"%e8%b3%a3%e6%89%8b%e5%b7%a5%e7%9a%82%e2%88%a3%e3%80%90%e8%a6%81%e5%81%9a%e5%93%aa4%e6%ad%a5%e3%80%91\"><\/span>\u8ce3\u624b\u5de5\u7682\u2223\u3010\u8981\u505a\u54ea4\u6b65\u3011 <span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u986f\u793a\/\u96b1\u85cf\u5167\u5bb9\u76ee\u9304\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 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href=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/%e5%8f%b0%e4%b8%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e2%88%a3%e3%80%904%e6%ad%a5%e5%81%9a%e5%ae%8c%e5%b7%a5%e4%bd%9c%e5%ae%a4%e5%8f%8a%e5%85%8d%e5%bb%a0%e8%ad%89%e6%98%8e%e3%80%91\/#%e8%b3%a3%e6%89%8b%e5%b7%a5%e7%9a%82%e2%88%a3%e3%80%90%e6%b3%a8%e6%84%8f%e4%ba%8b%e9%a0%85%e3%80%91\" >\u8ce3\u624b\u5de5\u7682\u2223\u3010\u6ce8\u610f\u4e8b\u9805\u3011<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/%e5%8f%b0%e4%b8%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e2%88%a3%e3%80%904%e6%ad%a5%e5%81%9a%e5%ae%8c%e5%b7%a5%e4%bd%9c%e5%ae%a4%e5%8f%8a%e5%85%8d%e5%bb%a0%e8%ad%89%e6%98%8e%e3%80%91\/#%e8%b3%a3%e6%89%8b%e5%b7%a5%e7%9a%82%e2%88%a3%e3%80%90%e5%b8%b8%e8%a6%8b%e5%95%8f%e7%ad%94%e3%80%91\" >\u8ce3\u624b\u5de5\u7682\u2223\u3010\u5e38\u898b\u554f\u7b54\u3011<\/a><\/li><\/ul><\/nav><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41a0545 elementor-widget elementor-widget-image\" data-id=\"41a0545\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"724\" src=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1024x724.jpg\" class=\"attachment-large size-large wp-image-4821\" alt=\"\u624b\u5de5\u7682\u6d41\u7a0b\" srcset=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1024x724.jpg 1024w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-300x212.jpg 300w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-768x543.jpg 768w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1536x1086.jpg 1536w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"  title=\"\u53f0\u4e2d\u6703\u8a08\u5e2b\u2223\u8ce3\u624b\u5de5\u7682\u2223\u30104\u6b65\u505a\u5b8c\u5de5\u4f5c\u5ba4\u53ca\u514d\u5ee0\u8b49\u660e\u3011\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8149628 elementor-widget elementor-widget-text-editor\" data-id=\"8149628\" 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><li><h3>\u7533\u8acb\u5546\u696d\u6284\u672c\u3002<\/h3><\/li><\/ol><p>\u5730\u9ede\uff1a\u81fa\u4e2d\u5e02\u653f\u5e9c\u6587\u5fc3\u6a131\u6a13\u806f\u5408\u670d\u52d9\u4e2d\u5fc3\u3002<\/p><p>\u5730\u5740\uff1a\u81fa\u4e2d\u5e02\u897f\u5c6f\u5340\u81fa\u7063\u5927\u9053\u4e09\u6bb599\u865f\u3002<\/p><p>\u96fb\u8a71\uff1a04-2228-9111\u3002<\/p><p>\u9700\u5099\u6587\u4ef6\uff1a<\/p><ol><li>\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<\/li><li>\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u3002<\/li><li>\u6240\u5728\u5730\u79df\u7d04\u3001\u5efa\u7269\u8b04\u672c(\u4e8c\u64c7\u4e00)\u3002<\/li><li>\u9810\u67e5<strong><u>\u6838\u51c6\u5f8c<\/u><\/strong>\uff0c\u523b\u5370\u5927\u5c0f\u7ae0\u3002<\/li><li>\u9810\u67e5\u898f\u8cbb\uff13\uff10\uff10\u5143\uff0b\u5546\u696d\u767b\u8a18\u898f\u8cbb\uff11\uff10\uff10\uff10\u5143\u3002<\/li><\/ol><ol start=\"2\"><li><h3>\u7533\u8acb\u7a05\u7c4d\u767b\u8a18\u3002<\/h3><\/li><\/ol><p>\u5730\u9ede\uff1a\u6240\u5728\u5730\u570b\u7a05\u5c40\u3002<\/p><p>\u9700\u5099\u6587\u4ef6\uff1a<\/p><ol><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><li>\u5546\u696d\u767b\u8a18\u6284\u672c\u3002<\/li><li>\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u3002<\/li><li>\u5927\u5c0f\u7ae0\u3002<\/li><\/ol><h3>\u00a0<\/h3><ol start=\"3\"><li><h3>\u7533\u8acb\u514d\u5de5\u5ee0\u767b\u8a18\u51fd\u6587\u3002<\/h3><\/li><\/ol><p>\u5730\u9ede\uff1a\u81fa\u4e2d\u5e02\u653f\u5e9c\u7d93\u6fdf\u767c\u5c55\u5c40\u5de5\u696d\u79d1\u60e0\u4e2d\u6a135\u6a13\u3002<\/p><p>\u5730\u5740\uff1a\u81fa\u4e2d\u5e02\u897f\u5c6f\u5340\u81fa\u7063\u5927\u9053\u4e09\u6bb599\u865f\u3002<\/p><p>\u96fb\u8a71\uff1a04-22289111#31200\u3002<\/p><p>\u5be9\u6838\u8981\u4ef6\uff1a<\/p><p><strong>\u672a<\/strong>\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\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><p>\u9700\u5099\u6587\u4ef6\uff1a<\/p><ol><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><li>\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u6b63\u53cd\u9762\u3002<\/li><li>\u5efa\u7269\u571f\u5730\u8b04\u672c\u53ca\u5efa\u7269\u6e2c\u91cf\u6210\u679c\u5716\u3002<\/li><\/ol><ol start=\"4\"><li><h3>\u7533\u8acb\u73fe\u5834\u6703\u52d8\u3002<\/h3><\/li><\/ol><p>\u5730\u9ede\uff1a\u81fa\u4e2d\u5e02\u98df\u54c1\u85e5\u7269\u5b89\u5168\u8655-\u85e5\u653f\u91ab\u7ca7\u7d44\u3002<\/p><p>\u5730\u5740\uff1a403\u53f0\u4e2d\u5e02\u897f\u5340\u6c11\u6b0a\u8def105\u865f\u3002<\/p><p>\u96fb\u8a71\uff1a(04)2222-0655#3317\u3002<\/p><p><strong>\u4e5f\u53ef\u90f5\u5bc4\uff0c\u4fe1\u5c01\u8acb\u8a3b\u660e\uff1a\u514d\u8fa6\u7406\u5de5\u5ee0\u767b\u8a18\u4e4b\u5316\u7ca7\u54c1\u88fd\u9020\u5834\u6240\u7533\u8acb\u3002<\/strong><\/p><p>\u9700\u5099\u6587\u4ef6\uff1a<\/p><ol><li>\u5546\u696d\u767b\u8a18\u6284\u672c\u3002<\/li><li>\u514d\u5de5\u5ee0\u767b\u8a18\u51fd\u6587\u5f71\u672c\u3002<\/li><li>\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49<\/li><li><a href=\"https:\/\/www.fds.taichung.gov.tw\/1210240\/Lpsimplelist\" 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><\/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-48880ef e-flex e-con-boxed e-con e-parent\" data-id=\"48880ef\" 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-eb4b36c elementor-widget elementor-widget-image\" data-id=\"eb4b36c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"724\" src=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1-1024x724.jpg\" class=\"attachment-large size-large wp-image-4820\" alt=\"\u624b\u5de5\u7682\u6ce8\u610f\u4e8b\u9805\" srcset=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1-1024x724.jpg 1024w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1-300x212.jpg 300w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1-768x543.jpg 768w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1-1536x1086.jpg 1536w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/08\/IG_\u9801\u9762\u6a94.pdf-1.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\"  title=\"\u53f0\u4e2d\u6703\u8a08\u5e2b\u2223\u8ce3\u624b\u5de5\u7682\u2223\u30104\u6b65\u505a\u5b8c\u5de5\u4f5c\u5ba4\u53ca\u514d\u5ee0\u8b49\u660e\u3011\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a375525 elementor-widget elementor-widget-heading\" data-id=\"a375525\" 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=\"%e8%b3%a3%e6%89%8b%e5%b7%a5%e7%9a%82%e2%88%a3%e3%80%90%e6%b3%a8%e6%84%8f%e4%ba%8b%e9%a0%85%e3%80%91\"><\/span>\u8ce3\u624b\u5de5\u7682\u2223\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-ace9446 elementor-widget elementor-widget-text-editor\" data-id=\"ace9446\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div 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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><ul><li>F208040 \u5316\u7ca7\u54c1\u96f6\u552e\u696d\u3002<\/li><li>C802100 \u5316\u7ca7\u54c1\u88fd\u9020\u696d\u3002<\/li><li>F207030 \u6e05\u6f54\u7528\u54c1\u96f6\u552e\u696d\u3002<\/li><li>C802090 \u6e05\u6f54\u7528\u54c1\u88fd\u9020\u696d\u3002<\/li><li>F399040 \u7121\u5e97\u9762\u96f6\u552e\u696d\u3002<\/li><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><\/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-dfdc400 e-flex e-con-boxed e-con e-parent\" data-id=\"dfdc400\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div 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