{"id":2564,"date":"2026-07-27T14:35:28","date_gmt":"2026-07-27T06:35:28","guid":{"rendered":"https:\/\/www.allwincpa.com\/?p=2564"},"modified":"2026-07-27T14:52:57","modified_gmt":"2026-07-27T06:52:57","slug":"%e8%b4%88%e8%88%87%e5%85%8d%e7%a8%85%e9%a1%8d%e6%98%af%e5%a4%9a%e5%b0%91%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.allwincpa.com\/?p=2564","title":{"rendered":"\u8d08\u8207\u514d\u7a05\u984d\u662f\u591a\u5c11\uff1f"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u7a76\u7adf\u4e00\u5e74\u53ef\u4ee5\u7d66\u5c0f\u5b69\u591a\u5c11\u9322\u4e0d\u7528\u7e73\u7a05\uff1f\u592b\u59bb\u4e92\u76f8\u8f49\u5e33\u6703\u88ab\u8ab2\u7a05\u55ce\uff1f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9019\u7bc7\u6587\u7ae0\u5c07\u70ba\u60a8\u4e00\u6b21\u68b3\u7406<strong>\u8d08\u8207\u514d\u7a05\u984d\u7684\u6700\u65b0\u898f\u5b9a<\/strong>\uff0c\u4e26\u6559\u60a8\u5982\u4f55\u904b\u7528\u5408\u6cd5\u6a5f\u5236\uff0c\u8b93\u7bc0\u7a05\u6548\u76ca\u6975\u5927\u5316\uff01<\/h3>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u8d08\u8207\u7a05\u514d\u7a05\u984d\u7684\u57fa\u672c\u89c0\u5ff5\uff1a\u770b\u7684\u662f\u300c\u8d08\u8207\u4eba\u300d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a31\u591a\u4eba\u5e38\u5e38\u8aa4\u6703\u300c\u6bcf\u500b\u4eba\u4e00\u5e74\u53ef\u4ee5\u6536 244 \u842c\u5143\u514d\u7a05\u300d\uff0c\u4f46\u6cd5\u5f8b\u898f\u5b9a\u525b\u597d\u76f8\u53cd\uff1a<strong>\u514d\u7a05\u984d\u662f\u7b97\u5728\u300c\u9001\u9322\u7684\u4eba\uff08\u8d08\u8207\u4eba\uff09\u300d\u8eab\u4e0a\uff0c\u800c\u4e0d\u662f\u300c\u6536\u9322\u7684\u4eba\uff08\u53d7\u8d08\u4eba\uff09\u300d\u3002<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u91cd\u9ede\u539f\u5247\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6bcf\u4f4d\u8d08\u8207\u4eba\u6bcf\u5e74\uff081 \u6708 1 \u65e5\u81f3 12 \u6708 31 \u65e5\uff09\u7684\u8d08\u8207\u514d\u7a05\u984d\u70ba <strong>244 \u842c\u5143<\/strong>\u3002<\/li>\n\n\n\n<li>\u7121\u8ad6\u60a8\u9019\u4e00\u5e74\u628a\u9322\u5206\u7d66\u4e86\u5e7e\u500b\u4eba\uff08\u4f8b\u5982\u7d66 3 \u500b\u5b50\u5973\uff09\uff0c\u6240\u6709\u8d08\u8207\u91d1\u984d<strong>\u52a0\u7e3d<\/strong>\u4e0d\u80fd\u8d85\u904e 244 \u842c\u5143\uff0c\u5426\u5247\u8d85\u51fa\u90e8\u5206\u5c31\u8981\u8ab2\u5fb5 10%\uff5e20% \u7684\u8d08\u8207\u7a05\u3002<\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u7236\u6bcd\u5982\u4f55\u5584\u7528\u514d\u7a05\u984d\uff1f\uff08\u5408\u6cd5\u7d66\u5b50\u5973 488 \u842c\uff5e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u7236\u6bcd\u96d9\u65b9\u5171\u540c\u898f\u5283\uff0c\u53ef\u4ee5\u900f\u904e\u4ee5\u4e0b\u5e7e\u7a2e\u5408\u6cd5\u65b9\u5f0f\uff0c\u5c07\u8cc7\u7522\u9806\u5229\u79fb\u8f49\u7d66\u4e0b\u4e00\u4ee3\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b56\u7565\u4e00\uff1a\u7236\u6bcd\u96d9\u65b9\u984d\u5ea6\u5408\u529b\u904b\u7528\uff08\u6bcf\u5e74 488 \u842c\u5143\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7236\u89aa\u8207\u6bcd\u89aa\u5404\u81ea\u64c1\u6709 244 \u842c\u5143\u7684\u514d\u7a05\u984d\uff0c\u5169\u4eba\u4e00\u5e74\u5408\u8a08\u53ef\u7d66\u4e88\u5b50\u5973 <strong>488 \u842c\u5143<\/strong> \u4e14\u5b8c\u5168\u514d\u7a05\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b56\u7565\u4e8c\uff1a\u642d\u914d\u300c\u5a5a\u5ac1\u8d08\u8207\u300d\u7279\u5225\u984d\u5ea6\uff08\u7d50\u5a5a\u7576\u5e74)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u64da\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u898f\u5b9a\uff0c\u7236\u6bcd\u5728\u5b50\u5973<strong>\u7d50\u5a5a\u524d\u5f8c 6 \u500b\u6708\u5167<\/strong>\u7d66\u4e88\u7684\u8ca1\u7522\uff0c\u5404\u81ea\u64c1\u6709 <strong>100 \u842c\u5143<\/strong> \u7684\u300c\u5a5a\u5ac1\u8d08\u8207\u514d\u7a05\u984d\u300d\uff0c\u4e14<strong>\u4e0d\u4f54\u7528<\/strong>\u7576\u5e74\u7684 244 \u842c\u5e38\u614b\u514d\u7a05\u984d\uff01<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u5b50\u5973\u7d50\u5a5a\u7576\u5e74\u7684\u300c\u6700\u5927\u5316\u514d\u7a05\u984d\u300d\u8a66\u7b97\uff1a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7236\u89aa\uff1a<\/strong> 244 \u842c\uff08\u5e38\u614b\uff09 + 100 \u842c\uff08\u5a5a\u5ac1\uff09 = <strong>344 \u842c\u5143<\/strong><\/li>\n\n\n\n<li><strong>\u6bcd\u89aa\uff1a<\/strong> 244 \u842c\uff08\u5e38\u614b\uff09 + 100 \u842c\uff08\u5a5a\u5ac1\uff09 = <strong>344 \u842c\u5143<\/strong><\/li>\n\n\n\n<li><strong>\u7236\u6bcd\u5408\u8a08\uff1a<\/strong> \u5373\u53ef\u5728\u5a5a\u5ac1\u7576\u5e74\u5408\u6cd5\u8d08\u8207 <strong>688 \u842c\u5143<\/strong> \u5b8c\u5168\u514d\u7a05\uff01<\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u592b\u59bb\u4e4b\u9593\u8d08\u8207\u8981\u8ab2\u7a05\u55ce\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7b54\uff1a\u5b8c\u5168\u514d\u7a05\uff0c\u4e14\u4e0d\u4f54\u7528 244 \u842c\u984d\u5ea6\uff01<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f9d\u64da\u300a\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u300b\u7b2c 20 \u689d\u898f\u5b9a\uff0c<strong>\u914d\u5076\u76f8\u4e92\u8d08\u8207\u4e4b\u8ca1\u7522\uff0c\u4e0d\u8a08\u5165\u8d08\u8207\u7e3d\u984d<\/strong>\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u904b\u7528\u6642\u6a5f\uff1a<\/strong> \u82e5\u7236\u89aa\u624b\u908a\u8cc7\u91d1\u8f03\u591a\u3001\u6bcd\u89aa\u8cc7\u91d1\u8f03\u5c11\uff0c\u7236\u89aa\u53ef\u4ee5\u5148\u5c07\u8cc7\u91d1\u300c\u514d\u7a05\u8d08\u8207\u300d\u7d66\u6bcd\u89aa\uff0c\u518d\u7531\u7236\u89aa\u8207\u6bcd\u89aa\u5404\u81ea\u532f\u6b3e 244 \u842c\u5143\u7d66\u5b50\u5973\u3002\u9019\u6a23\u5c31\u80fd\u9806\u5229\u5b8c\u6210\u300c\u7236\u6bcd\u5408\u7d66 488 \u842c\u5143\u300d\u7684\u7bc0\u7a05\u898f\u5283\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"603\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-38.png\" alt=\"\u8d08\u8207\u514d\u7a05\u984d\n\" class=\"wp-image-2565\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-38.png 1024w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-38-300x177.png 300w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-38-768x452.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c08\u5bb6\u63d0\u9192\uff1a\u9032\u884c\u8d08\u8207\u898f\u5283\u6642\u7684 3 \u5927\u6ce8\u610f\u4e8b\u9805<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6ce8\u610f\u300c\u6b7b\u4ea1\u524d 2 \u5e74\u8d08\u8207\u300d\u689d\u6b3e\uff1a<\/strong> \u8d08\u8207\u4eba\u904e\u4e16\u524d 2 \u5e74\u5167\u8d08\u8207\u7d66\u914d\u5076\u3001\u5b50\u5973\u7b49\u6cd5\u5b9a\u7e7c\u627f\u4eba\u7684\u8ca1\u7522\uff0c\u4f9d\u6cd5\u4ecd\u9808\u4f75\u56de\u907a\u7522\u7e3d\u984d\u8ab2\u5fb5\u907a\u7522\u7a05\uff0c\u56e0\u6b64\u8cc7\u7522\u50b3\u627f\u898f\u5283\u52d9\u5fc5\u8981\u300c\u63d0\u65e9\u9032\u884c\u300d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u52d9\u5fc5\u4fdd\u7559\u8cc7\u91d1\u6d41\u5411\u8b49\u660e\uff1a<\/strong> \u5efa\u8b70\u76f4\u63a5\u7531\u8d08\u8207\u4eba\u7684\u9280\u884c\u5e33\u6236\u532f\u6b3e\u81f3\u53d7\u8d08\u4eba\u5e33\u6236\uff0c\u4e26\u59a5\u5584\u4fdd\u5b58\u5b58\u647a\u5f71\u672c\u3001\u532f\u6b3e\u55ae\u64da\uff0c\u4ee5\u5099\u570b\u7a05\u5c40\u67e5\u6838\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u514d\u7a05\u4ecd\u53ef\u5411\u570b\u7a05\u5c40\u7533\u5831\uff1a<\/strong> \u96d6\u7136\u8d08\u8207\u91d1\u984d\u5728 244 \u842c\u5143\u4ee5\u5167\u514d\u7a05\uff0c\u4f46\u82e5\u6b64\u7b46\u8cc7\u91d1\u8981\u7528\u65bc\u5b50\u5973\u672a\u4f86\u8cb7\u623f\u3001\u6295\u8cc7\uff0c\u5efa\u8b70\u4e3b\u52d5\u8fa6\u7406\u8d08\u8207\u7a05\u7533\u5831\u53d6\u5f97\u300c\u514d\u7a05\u8b49\u660e\u66f8\u300d\uff0c\u907f\u514d\u672a\u4f86\u5b50\u5973\u88ab\u570b\u7a05\u5c40\u8ffd\u67e5\u8cc7\u91d1\u4f86\u6e90\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d08\u8207\u7a05\u8a66\u7b97 :<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/etw158w\/84\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"250\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-39-1024x250.png\" alt=\"\u8d08\u8207\u7a05\u8a66\u7b97\n\" class=\"wp-image-2568\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-39-1024x250.png 1024w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-39-300x73.png 300w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-39-768x187.png 768w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-39.png 1176w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u3010\u9ad8\u8cc7\u7522\u50b3\u627f\u3011\u8d08\u8207\u7a05\u514d\u7a05\u984d\u4e0d\u5920\u7528\uff1f\u5fc5\u770b\u7684\u5408\u6cd5\u7bc0\u7a05\u7b56\u7565<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">1 \u5229\u7528\u4e0d\u52d5\u7522\u8207\u672a\u4e0a\u5e02\u80a1\u7968<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u570b\u7a05\u5c40\u8a08\u7b97\u8d08\u8207\u7a05\u6642\uff0c\u4e26\u975e\u4e00\u5f8b\u4ee5\u300c\u5e02\u5834\u4ea4\u6613\u50f9\u300d\u8a08\u7b97\uff0c\u800c\u662f\u63a1\u6cd5\u5b9a\u7684\u300c\u516c\u544a\u50f9\u503c\u300d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4e0d\u52d5\u7522\uff1a<\/strong> \u4ee5\u300c\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u300d\u8207\u300c\u571f\u5730\u516c\u544a\u73fe\u503c\u300d\u8a08\u7b97\uff0c\u901a\u5e38\u9060\u4f4e\u65bc\u5e02\u50f9\uff08\u7d04\u70ba\u5e02\u50f9\u7684 3 \u81f3 5 \u6298\uff09\u3002<\/li>\n\n\n\n<li><strong>\u672a\u4e0a\u5e02\u516c\u53f8\u80a1\u6b0a\uff1a<\/strong> 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