{"id":4837,"date":"2025-09-23T13:39:47","date_gmt":"2025-09-23T05:39:47","guid":{"rendered":"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/?p=4837"},"modified":"2025-09-25T08:43:29","modified_gmt":"2025-09-25T00:43:29","slug":"%e5%8f%b0%e4%b8%ad%e6%9c%83%e8%a8%88%e5%b8%ab%e2%88%a3%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e5%b0%8d%e7%a8%85%e9%87%91%e7%9a%84%e5%bd%b1%e9%9f%bf","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%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e5%b0%8d%e7%a8%85%e9%87%91%e7%9a%84%e5%bd%b1%e9%9f%bf\/","title":{"rendered":"\u53f0\u4e2d\u6703\u8a08\u5e2b\u2223\u71df\u696d\u767b\u8a18\u5c0d\u623f\u6771\u7a05\u91d1\u7684\u5f71\u97ff"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4837\" class=\"elementor elementor-4837\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9df4e1 e-flex e-con-boxed e-con e-parent\" data-id=\"d9df4e1\" 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-6576da3 elementor-widget elementor-widget-heading\" data-id=\"6576da3\" 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=\"%e4%b8%80%e3%80%81%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e5%b0%8d%e7%a8%85%e9%87%91%e7%9a%84%e5%bd%b1%e9%9f%bf\"><\/span>\u4e00\u3001\u71df\u696d\u767b\u8a18\u5c0d\u7a05\u91d1\u7684\u5f71\u97ff<span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" 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%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e5%b0%8d%e7%a8%85%e9%87%91%e7%9a%84%e5%bd%b1%e9%9f%bf\/#%e4%b8%80%e3%80%81%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e5%b0%8d%e7%a8%85%e9%87%91%e7%9a%84%e5%bd%b1%e9%9f%bf\" >\u4e00\u3001\u71df\u696d\u767b\u8a18\u5c0d\u7a05\u91d1\u7684\u5f71\u97ff<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" 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%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e5%b0%8d%e7%a8%85%e9%87%91%e7%9a%84%e5%bd%b1%e9%9f%bf\/#%e4%ba%8c%e3%80%81%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e7%9a%84%e7%a7%9f%e9%87%91%e5%bd%b1%e9%9f%bf\" >\u4e8c\u3001\u71df\u696d\u767b\u8a18\u7684\u79df\u91d1\u5f71\u97ff<\/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%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e5%b0%8d%e7%a8%85%e9%87%91%e7%9a%84%e5%bd%b1%e9%9f%bf\/#%e4%b8%89%e3%80%81%e6%89%a3%e7%b9%b3%e8%b7%9f%e4%ba%8c%e4%bb%a3%e5%81%a5%e4%bf%9d%e7%b9%b3%e5%ae%8c%e5%b0%b1%e6%b2%92%e4%ba%8b%e4%ba%86%e5%97%8e\" >\u4e09\u3001\u6263\u7e73\u8ddf\u4e8c\u4ee3\u5065\u4fdd\u7e73\u5b8c\u5c31\u6c92\u4e8b\u4e86\u55ce?<\/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-a0a3be5 elementor-widget elementor-widget-image\" data-id=\"a0a3be5\" 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\/09\/IG_\u9801\u9762\u6a94.pdf-10-1024x724.jpg\" class=\"attachment-large size-large wp-image-4887\" alt=\"\u71df\u696d\u767b\u8a18\" srcset=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-10-1024x724.jpg 1024w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-10-300x212.jpg 300w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-10-768x543.jpg 768w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-10-1536x1086.jpg 1536w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-10.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\u53f0\u4e2d\u6703\u8a08\u5e2b\u2223\u71df\u696d\u767b\u8a18\u5c0d\u623f\u6771\u7a05\u91d1\u7684\u5f71\u97ff\">\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-1371d39 elementor-widget elementor-widget-text-editor\" data-id=\"1371d39\" 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>\u623f\u6771\u4e0d\u9858\u610f\u8b93\u4f60\u767b\u8a18\uff0c\u4e3b\u8981\u662f\u64d4\u5fc3\u81ea\u5df1\u6703\u88ab\u7a3d\u5fb5\u55ae\u4f4d\u591a\u8ab2\u7a05\u3002<\/p><p>\u6703\u5f71\u97ff\u5230\u623f\u6771\u7684\u54ea\u4e9b\u7a05\u91d1\u5462?<\/p>\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-a7a70e6 elementor-widget elementor-widget-text-editor\" data-id=\"a7a70e6\" 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<div class=\"ntb_table_wrapper ninja_table_builder_instance_0\"\n     id='ninja_table_builder_4838'\n     data-ninja_table_builder_instance=\"ninja_table_builder_instance_0\"\n     style=\"\n     max-height:500px;\n     max-width: 1160px;\">\n    <table id=\"ntb_table\" role=\"table\" class=\"table ninja_tables_builder_class_4838 ntb_4838\" style=\"margin: 0px auto; table-layout: fixed; border-collapse: separate; border: 0px solid; font-family: inherit; border-spacing: 3px 0px;\"><tbody class=\"tbody\"><tr class=\"desktop-view tr_class_5343728\" id=\"tr_id_5343728\" data-draggable=\"true\" style=\"background: rgb(55, 157, 19);\" draggable=\"false\"><td id=\"td_id_11820308\" class=\"td_class_11820308 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"2\"><div id=\"cell_11820308\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: bold; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_72\" spellcheck=\"false\">\u7a05\u5236\u540d\u7a31<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_26999663\" class=\"td_class_26999663 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"3\"><div id=\"cell_26999663\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: bold; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_73\" spellcheck=\"false\">\u81ea\u7528\u4f4f\u5b85\u7a05\u7387<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_60671837\" class=\"td_class_60671837 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"4\"><div id=\"cell_60671837\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: bold; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_74\" spellcheck=\"false\">\u71df\u696d\u7528\u7a05\u7387<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_57485781\" class=\"td_class_57485781 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"5\"><div id=\"cell_57485781\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" style=\"padding: 2px 0px; font-weight: bold; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2;\" id=\"mce_87\" spellcheck=\"false\">\u8ab2\u7a05\u57fa\u790e<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_5080962\" id=\"tr_id_5080962\" data-draggable=\"true\" style=\"background: rgb(243, 244, 248);\"><td id=\"td_id_38215859\" class=\"td_class_38215859 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"7\"><div id=\"cell_38215859\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_75\" spellcheck=\"false\">\u623f\u5c4b\u7a05<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_26903050\" class=\"td_class_26903050 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"8\"><div id=\"cell_26903050\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_76\" spellcheck=\"false\">1.2%<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_70957993\" class=\"td_class_70957993 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"9\"><div id=\"cell_70957993\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_77\" spellcheck=\"false\">3%<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_57684080\" class=\"td_class_57684080 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"10\"><div id=\"cell_57684080\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2;\" id=\"mce_88\" spellcheck=\"false\">\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_4486061\" id=\"tr_id_4486061\" data-draggable=\"true\" style=\"background: rgb(243, 244, 248);\"><td id=\"td_id_22144815\" class=\"td_class_22144815 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"12\"><div id=\"cell_22144815\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_78\" spellcheck=\"false\">\u5730\u50f9\u7a05<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_18908632\" class=\"td_class_18908632 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"13\"><div id=\"cell_18908632\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_79\" spellcheck=\"false\">0.2%<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_38931185\" class=\"td_class_38931185 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"14\"><div id=\"cell_38931185\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_80\" spellcheck=\"false\">1%<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_88440468\" class=\"td_class_88440468 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"15\"><div id=\"cell_88440468\"><div class=\"single-item other-item\" data-draggable=\"true\" draggable=\"false\" style=\"\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" id=\"mce_92\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 15px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2;\" spellcheck=\"false\">\u516c\u544a\u5730\u50f9*80%<\/span><\/div><\/div><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2;\" id=\"mce_89\" spellcheck=\"false\">\u7533\u5831\u5730\u50f9<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_9254130\" id=\"tr_id_9254130\" data-draggable=\"true\" style=\"background: rgb(243, 244, 248);\"><td id=\"td_id_59015245\" class=\"td_class_59015245 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"17\"><div id=\"cell_59015245\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_81\" spellcheck=\"false\">\u571f\u5730\u589e\u503c\u7a05<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_43770724\" class=\"td_class_43770724 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"18\"><div id=\"cell_43770724\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_82\" spellcheck=\"false\">10%<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_46718645\" class=\"td_class_46718645 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"19\"><div id=\"cell_46718645\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_83\" spellcheck=\"false\">20%~30%<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_14415114\" class=\"td_class_14415114 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"20\"><div id=\"cell_14415114\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" id=\"mce_93\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 15px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2;\" spellcheck=\"false\">\u79fb\u8f49\u6642\u8ab2\u5fb5<\/span><\/div><\/div><div class=\"single-item item-active other-item\" data-draggable=\"true\" draggable=\"false\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2;\" id=\"mce_90\" spellcheck=\"false\">\u571f\u5730\u516c\u544a\u73fe\u503c<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_6406074\" id=\"tr_id_6406074\" data-draggable=\"true\" style=\"background: rgb(243, 244, 248);\"><td id=\"td_id_75102056\" class=\"td_class_75102056 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"22\"><div id=\"cell_75102056\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_84\" spellcheck=\"false\">\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_63407701\" class=\"td_class_63407701 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"23\"><div id=\"cell_63407701\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_85\" spellcheck=\"false\">\u4e0d\u9069\u7528<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_63168318\" class=\"td_class_63168318 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"24\"><div id=\"cell_63168318\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_86\" spellcheck=\"false\">\u79df\u8cc3\u6240\u5f97 <br>\u4f9d\u7d1a\u8ddd5%~40%\u8ab2\u7a05<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_78908454\" class=\"td_class_78908454 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 16px; max-width: 220px; min-width: 220px;\" cellindex=\"25\"><div id=\"cell_78908454\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" id=\"mce_94\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 15px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2;\" spellcheck=\"false\">\u6263\u966443%\u640d\u8017\u8cbb\u7528<\/span><\/div><\/div><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2;\" id=\"mce_91\" spellcheck=\"false\">\u79df\u8cc3\u6240\u5f97*57%<\/span><\/div><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div>\n\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-45ece0a elementor-widget elementor-widget-text-editor\" data-id=\"45ece0a\" 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><strong>\u623f\u5c4b\u88ab\u8a3b\u8a18\u71df\u696d\u767b\u8a18\u7528\uff0c\u4ee3\u8868\u55aa\u5931\u81ea\u7528\u4f4f\u5b85\u7684\u8cc7\u683c\u3002<\/strong><\/p><p>\u00a0<\/p><p><strong>\u623f\u5c4b\u53d6\u5f97\u6642\u9593\u70ba105\u5e74\u4ee5\u5f8c\uff0c\u623f\u5730\u5408\u4e002.0\u7684\u898f\u5b9a\u4e0b\uff0c\u77ed\u671f\u5167\u79fb\u8f49\u5c07\u8ab2\u5fb5\u9ad8\u984d\u6240\u5f97\u7a05\u3002<\/strong><\/p><p>\u00a0<\/p><p><strong>\u623f\u5730\u5408\u4e002.0\u5236\u5ea6\u4e0b\uff0c\u81ea\u4f4f\u623f\u5c4b\u51fa\u552e\u6240\u5f97400\u842c\u5143\u5167\u514d\u7d0d\u6240\u5f97\u7a05\uff0c\u8d85\u904e\u90e8\u4efd\u8ab2\u5fb510%\u7a05\u7387\u3002<\/strong><\/p><p>\u00a0<\/p>\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-b3dd92d e-flex e-con-boxed e-con e-parent\" data-id=\"b3dd92d\" 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-3953fb3 elementor-widget elementor-widget-heading\" data-id=\"3953fb3\" 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=\"%e4%ba%8c%e3%80%81%e7%87%9f%e6%a5%ad%e7%99%bb%e8%a8%98%e7%9a%84%e7%a7%9f%e9%87%91%e5%bd%b1%e9%9f%bf\"><\/span>\u4e8c\u3001\u71df\u696d\u767b\u8a18\u7684\u79df\u91d1\u5f71\u97ff<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-dc9fce5 elementor-widget elementor-widget-image\" data-id=\"dc9fce5\" 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\/09\/IG_\u9801\u9762\u6a94.pdf-9-1024x724.jpg\" class=\"attachment-large size-large wp-image-4888\" alt=\"\u71df\u696d\u767b\u8a18\u7684\u79df\u91d1\" srcset=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-9-1024x724.jpg 1024w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-9-300x212.jpg 300w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-9-768x543.jpg 768w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-9-1536x1086.jpg 1536w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-9.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\u53f0\u4e2d\u6703\u8a08\u5e2b\u2223\u71df\u696d\u767b\u8a18\u5c0d\u623f\u6771\u7a05\u91d1\u7684\u5f71\u97ff\">\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-cae0709 elementor-widget elementor-widget-text-editor\" data-id=\"cae0709\" 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<h3><strong>\u6263\u7e73\u5236\u5ea6<\/strong><\/h3><p>\u623f\u6771\u5c07\u623f\u5c4b\u79df\u7d66\u516c\u53f8\u3001\u884c\u865f\u505a\u71df\u696d\u7528\uff0c\u9664\u4e86\u4ee5\u4e0a\u7684\u7a05\u91d1\u6703\u88ab\u5f71\u97ff\u5916\uff0c\u9084\u6709\u5f71\u97ff\u4ec0\u9ebc\u55ce?<\/p><p>\u00a0<\/p><p>\u6263\u7e73\u5236\u5ea6\u7684\u6838\u5fc3\u662f\u300c\u9810\u5148\u6263\u7e73\u300d\uff0c\u610f\u601d\u662f\u5148\u7e73\u672a\u4f86\u7684\u7a05\u91d1\uff0c<\/p><p>\u7b49\u5230\u6bcf\u5e745\u6708\u500b\u4eba\u6240\u5f97\u5831\u7a05\u671f\u6642\uff0c\u518d\u8a66\u7b97\u8981\u7e73\u591a\u5c11\u7a05\uff0c\u591a\u7e73\u7684\u9000\u7d66\u4f60\uff0c\u5c11\u7e73\u7684\u53eb\u4f60\u88dc\u3002<\/p><p>\u00a0<\/p><p>\u623f\u6771\u6709\u79df\u91d1\u6536\u5165\u8005\uff0c\u61c9\u7531\u516c\u53f8\u3001\u884c\u865f\u65bc\u7d66\u4ed8\u6642\uff0c\u4f9d\u898f\u5b9a\u4e4b\u6263\u7e73\u738710%\uff0c\u6263\u53d6\u7a05\u6b3e\u7e73\u7d0d\uff1b<\/p><p>\u6bcf\u6b21\u61c9\u6263\u7e73\u7a05\u6b3e\u4e0d\u8d85\u904e2,000\u5143\uff0c\u514d\u4e88\u6263\u7e73\u3002<\/p><p>\u00a0<\/p><p>\u610f\u601d\u662f\u79df\u91d1\u6536\u516520,000(\u542b)\u4ee5\u4e0b\uff0c\u4e0d\u7528\u626310%\u7a05\u6b3e\uff1b\u79df\u91d1\u6536\u516520,010\u5143\u4ee5\u4e0a\uff0c\u5247\u9700\u626310%\u7a05\u6b3e\u3002<\/p><p>\u00a0<\/p><p><strong>\u7a05\u91d1\u7531\u623f\u6771\u51fa\uff0c\u4f46\u662f\u7531\u516c\u53f8\u3001\u884c\u865f\u8ca0\u8cac\u6263\u6b3e\u3001\u7e73\u7d0d<\/strong>\uff0c<\/p><p>\u516c\u53f8\u3001\u884c\u865f\u5982\u679c\u5fd8\u4e86\u505a\u6216\u4e0d\u505a\uff0c<strong>\u662f\u516c\u53f8\u3001\u884c\u865f\u88ab\u8655\u7f70<\/strong>\u3002<\/p><p>\u00a0<\/p><p>\u516c\u53f8\u3001\u884c\u865f\u5e6b\u623f\u6771\u6263\u7684\u7a05\u6b3e\uff0c\u53ef\u81f3<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw144w\/152\" target=\"_blank\" rel=\"noopener\">\u570b\u7a05\u5c40\u7dda\u4e0a\u5217\u5370\u7e73\u6b3e\u66f8<\/a>\u81f3\u91d1\u878d\u6a5f\u69cb\u7e73\u7d0d\u3002<\/p>\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-8c06dc1 elementor-widget elementor-widget-text-editor\" data-id=\"8c06dc1\" 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<h3><strong>\u4e8c\u4ee3\u5065\u4fdd<\/strong><\/h3><p>\u4e8c\u4ee3\u5065\u4fdd\u662f\u70ba\u89e3\u6c7a\u5065\u4fdd\u7684\u8ca1\u52d9\u5371\u6a5f\uff0c\u6240\u4ee5\u91dd\u5c0d\u6295\u4fdd\u55ae\u4f4d\u3001\u9ad8\u984d\u734e\u91d1\u3001\u517c\u8077\u3001\u57f7\u884c\u696d\u52d9\u3001\u80a1\u5229\u3001\u79df\u91d1\u3001\u5229\u606f\u7684\u6240\u5f97\u4eba\u53e6\u5916\u8ab2\u5fb5\u5065\u4fdd\u8cbb\u7684\u898f\u5b9a\u3002<\/p><p>\u00a0<\/p><p>\u516c\u53f8\u3001\u884c\u865f\u5982\u6709\u7d66\u4ed8\u623f\u6771\u79df\u91d1\u6536\u5165<strong>\u55ae\u6b21\u7d66\u4ed8\u90542\u842c\u5143<\/strong>\uff0c\u5373\u70ba\u88dc\u5145\u4fdd\u96aa\u8cbb\u7684\u6263\u8cbb\u7fa9\u52d9\u4eba\uff0c\u61c9\u65bc<strong>\u7d66\u4ed8\u6642<\/strong>\uff0c\u6309\u88dc\u5145\u4fdd\u96aa\u8cbb\u7387<strong>\u6263\u53d6\u88dc\u5145\u4fdd\u96aa\u8cbb<\/strong>\uff0c\u5f59\u7e73\u5065\u4fdd\u7f72\u3002<\/p><p>\u00a0<\/p><p>\u53ef\u4e0a<a href=\"https:\/\/cloudicweb.nhi.gov.tw\/esrv\/trialbill\/countinsurance.aspx\" target=\"_blank\" rel=\"noopener\">\u5065\u4fdd\u7f72\u7dda\u4e0a\u8a66\u7b97<\/a>\u9700\u7e73\u7d0d\u7684\u4e8c\u4ee3\u5065\u4fdd\u91d1\u984d\uff0c<a href=\"https:\/\/eservice.nhi.gov.tw\/2nd\/\" target=\"_blank\" rel=\"noopener\">\u7dda\u4e0a\u5370\u7e73\u6b3e\u66f8<\/a>\u7e73\u7d0d\u7d66\u5065\u4fdd\u7f72\u3002<\/p>\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-7f59b11 e-flex e-con-boxed e-con e-parent\" data-id=\"7f59b11\" 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-4e05fad elementor-widget elementor-widget-text-editor\" data-id=\"4e05fad\" 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<div class=\"ntb_table_wrapper ninja_table_builder_instance_1\"\n     id='ninja_table_builder_4844'\n     data-ninja_table_builder_instance=\"ninja_table_builder_instance_1\"\n     style=\"\n     max-height:500px;\n     max-width: 1160px;\">\n    <table id=\"ntb_table\" role=\"table\" class=\"table ninja_tables_builder_class_4844 ntb_4844\" style=\"margin: 0px auto; table-layout: fixed; border-collapse: separate; border: 0px solid rgb(0, 0, 0); font-family: inherit; border-spacing: 3px 0px;\"><tbody class=\"tbody\"><tr class=\"desktop-view tr_class_9683877\" id=\"tr_id_9683877\" data-draggable=\"true\" style=\"background: rgb(55, 157, 19);\"><td id=\"td_id_11700718\" class=\"td_class_11700718 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_11700718\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_39\" spellcheck=\"false\">\u79df\u91d1\u91d1\u984d<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_76953443\" class=\"td_class_76953443 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_76953443\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 254, 254); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_40\" spellcheck=\"false\">\u6263\u7e73\u7a05\u6b3e<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_10959479\" class=\"td_class_10959479 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_10959479\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_41\" spellcheck=\"false\">\u4e8c\u4ee3\u5065\u4fdd<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_1403391\" id=\"tr_id_1403391\" data-draggable=\"true\" style=\"background: rgb(243, 244, 251);\"><td id=\"td_id_90726362\" class=\"td_class_90726362 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_90726362\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 0); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_42\" spellcheck=\"false\">20,000(\u542b)\u4ee5\u4e0b<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_55510547\" class=\"td_class_55510547 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_55510547\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_43\" spellcheck=\"false\">\u514d\u6263<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_94153825\" class=\"td_class_94153825 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_94153825\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_44\" spellcheck=\"false\">\u514d\u6263<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_4009426\" id=\"tr_id_4009426\" data-draggable=\"true\" style=\"background: rgb(243, 244, 251);\"><td id=\"td_id_41868742\" class=\"td_class_41868742 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_41868742\"><div class=\"single-item item-active other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_45\" spellcheck=\"false\">20,010\u4ee5\u4e0a<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_55186140\" class=\"td_class_55186140 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_55186140\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_46\" spellcheck=\"false\">10%<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_39647715\" class=\"td_class_39647715 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 12px; max-width: 290px; min-width: 290px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_39647715\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_47\" spellcheck=\"false\">2.11%<\/span><\/div><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div>\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-5928308 e-flex e-con-boxed e-con e-parent\" data-id=\"5928308\" 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-e4719d1 elementor-widget elementor-widget-text-editor\" data-id=\"e4719d1\" 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>\u4ee5\u79df\u91d1\u91d1\u984d\u8a66\u7b97\u623f\u6771\u5be6\u62ff\u91d1\u984d\u5f71\u97ff<\/p><div class=\"ntb_table_wrapper ninja_table_builder_instance_2\"\n     id='ninja_table_builder_4845'\n     data-ninja_table_builder_instance=\"ninja_table_builder_instance_2\"\n     style=\"\n     max-height:500px;\n     max-width: 1160px;\">\n    <table id=\"ntb_table\" role=\"table\" class=\"table ninja_tables_builder_class_4845 ntb_4845\" style=\"margin: 0px auto; table-layout: fixed; border-collapse: separate; border: 0px solid rgb(0, 0, 0); font-family: inherit; border-spacing: 0px 3px;\"><tbody class=\"tbody\"><tr class=\"desktop-view tr_class_3725999\" id=\"tr_id_3725999\" data-draggable=\"true\" style=\"background: rgb(55, 157, 19);\"><td id=\"td_id_94644495\" class=\"td_class_94644495 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_94644495\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_60\" spellcheck=\"false\">\u79df\u91d1\u91d1\u984d<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_35219472\" class=\"td_class_35219472 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_35219472\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_61\" spellcheck=\"false\">\u6263\u7e73\u7a05\u6b3e<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_73772539\" class=\"td_class_73772539 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_73772539\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_62\" spellcheck=\"false\">\u4e8c\u4ee3\u5065\u4fdd<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_78015808\" class=\"td_class_78015808 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_78015808\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(255, 255, 255); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_63\" spellcheck=\"false\">\u5be6\u62ff\u91d1\u984d<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_5443701\" id=\"tr_id_5443701\" data-draggable=\"true\" style=\"background: rgb(243, 244, 251);\"><td id=\"td_id_20383241\" class=\"td_class_20383241 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_20383241\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_64\" spellcheck=\"false\">20,000<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_27811067\" class=\"td_class_27811067 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_27811067\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_65\" spellcheck=\"false\">\u514d\u6263<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_80151165\" class=\"td_class_80151165 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_80151165\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_66\" spellcheck=\"false\">\u514d\u6263<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_66866367\" class=\"td_class_66866367 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_66866367\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_67\" spellcheck=\"false\">20,000<\/span><\/div><\/div><\/div><\/td><\/tr><tr class=\"desktop-view tr_class_6035215\" id=\"tr_id_6035215\" data-draggable=\"true\" style=\"background: rgb(243, 244, 251);\"><td id=\"td_id_52074875\" class=\"td_class_52074875 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_52074875\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_68\" spellcheck=\"false\">21,000<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_33133540\" class=\"td_class_33133540 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_33133540\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_69\" spellcheck=\"false\">2,100<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_37620817\" class=\"td_class_37620817 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_37620817\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_70\" spellcheck=\"false\">443<\/span><\/div><\/div><\/div><\/td><td id=\"td_id_67631066\" class=\"td_class_67631066 table-data\" rowspan=\"1\" colspan=\"1\" style=\"padding: 10px; max-width: 220px; min-width: 220px; border: 1px solid rgb(0, 0, 0);\"><div id=\"cell_67631066\"><div class=\"single-item other-item\" data-draggable=\"true\"><div class=\"ntb-datas-wrapper\" style=\"margin: 1px;\"><span data-v-bd450b80=\"\" data-placeholder=\"Add New\" class=\"hover-item mce-content-body\" style=\"padding: 2px 0px; font-weight: normal; font-style: normal; text-decoration: none; font-size: 20px; display: block; text-align: center; color: rgb(0, 0, 1); opacity: 1; line-height: 1.2; position: relative;\" id=\"mce_71\" spellcheck=\"false\">18,457<\/span><\/div><\/div><\/div><\/td><\/tr><\/tbody><\/table><\/div>\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-a4a2186 e-flex e-con-boxed e-con e-parent\" data-id=\"a4a2186\" 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-46a5968 elementor-widget elementor-widget-heading\" data-id=\"46a5968\" 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=\"%e4%b8%89%e3%80%81%e6%89%a3%e7%b9%b3%e8%b7%9f%e4%ba%8c%e4%bb%a3%e5%81%a5%e4%bf%9d%e7%b9%b3%e5%ae%8c%e5%b0%b1%e6%b2%92%e4%ba%8b%e4%ba%86%e5%97%8e\"><\/span>\u4e09\u3001\u6263\u7e73\u8ddf\u4e8c\u4ee3\u5065\u4fdd\u7e73\u5b8c\u5c31\u6c92\u4e8b\u4e86\u55ce?<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-a1d7919 elementor-widget elementor-widget-image\" data-id=\"a1d7919\" 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\/09\/IG_\u9801\u9762\u6a94.pdf-8-1024x724.jpg\" class=\"attachment-large size-large wp-image-4889\" alt=\"\u6263\u7e73\u7a05\u6b3e\u7e73\u5b8c\u5c31\u597d\u4e86\u55ce\" srcset=\"https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-8-1024x724.jpg 1024w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-8-300x212.jpg 300w, https:\/\/www.cheng-shu-cpa.com.tw\/blog\/wp-content\/uploads\/2025\/09\/IG_\u9801\u9762\u6a94.pdf-8-768x543.jpg 768w, 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