{"id":2576,"date":"2026-07-27T15:02:37","date_gmt":"2026-07-27T07:02:37","guid":{"rendered":"https:\/\/www.allwincpa.com\/?p=2576"},"modified":"2026-07-27T15:17:22","modified_gmt":"2026-07-27T07:17:22","slug":"%e9%81%ba%e7%94%a2%e7%a8%85%e8%a6%8f%e5%8a%83-%e9%81%ba%e7%94%a2%e5%a4%9a%e5%b0%91%e6%9c%83%e8%a2%ab%e8%aa%b2%e7%a8%85%ef%bc%9f%e5%85%8d%e7%a8%85%e9%a1%8d%e3%80%81%e6%89%a3%e9%99%a4","status":"publish","type":"post","link":"https:\/\/www.allwincpa.com\/?p=2576","title":{"rendered":"\u3010\u907a\u7522\u7a05\u898f\u5283\u3011\u907a\u7522\u591a\u5c11\u6703\u88ab\u8ab2\u7a05\uff1f\u514d\u7a05\u984d\u3001\u6263\u9664\u984d"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u7576\u5bb6\u65cf\u8cc7\u7522\u898f\u6a21\u9054\u5230\u5343\u842c\u751a\u81f3\u6578\u5104\u5143\u6642\uff0c\u907a\u7522\u7a05\u901a\u5e38\u662f\u8cc7\u7522\u50b3\u627f\u904e\u7a0b\u4e2d\u6700\u91cd\u7684\u7a05\u8ca0\u8ca0\u64d4\uff08\u6700\u9ad8\u9054 <strong>20%<\/strong>\uff09\u3002\u8a31\u591a\u4f01\u696d\u4e3b\u5e38\u554f\uff1a\u300c\u6211\u7559\u4e0b\u4f86\u7684\u8ca1\u7522\uff0c\u5230\u5e95\u591a\u5c11\u91d1\u984d\u4ee5\u5167\u4e0d\u7528\u7e73\u7a05\uff1f\u300d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u5be6\u4e0a\uff0c\u907a\u7522\u7a05\u7684\u8a08\u7b97\u4e26\u975e\u53ea\u770b\u300c\u514d\u7a05\u984d\u300d\uff0c\u5584\u7528\u5404\u9805<strong>\u6cd5\u5b9a\u6263\u9664\u984d<\/strong>\u8207<strong>\u6cd5\u5f8b\u6b0a\u5229<\/strong>\uff0c\u624d\u80fd\u5728\u5408\u898f\u7684\u524d\u63d0\u4e0b\uff0c\u70ba\u5bb6\u65cf\u4fdd\u7559\u6700\u5b8c\u6574\u7684\u8cc7\u7522\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u907a\u7522\u7a05\u57fa\u790e\u8a66\u7b97\u516c\u5f0f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\u907a\u7522\u7a05\u6642\uff0c\u570b\u7a05\u5c40\u662f\u4ee5\u300c\u907a\u7522\u7e3d\u984d\u300d\u6263\u9664\u300c\u514d\u7a05\u984d\u300d\u8207\u300c\u5404\u9805\u6263\u9664\u984d\u300d\u5f8c\uff0c\u8a08\u7b97\u51fa\u300c\u8ab2\u7a05\u907a\u7522\u6de8\u984d\u300d\uff0c\u518d\u4e58\u4ee5\u9069\u7528\u7a05\u7387\uff1a<\/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>\u907a\u7522\u7a05\u8a08\u7b97\u516c\u5f0f\uff1a<\/strong> <strong>\u8ab2\u7a05\u907a\u7522\u6de8\u984d<\/strong> = \u907a\u7522\u7e3d\u984d \u2212 \u514d\u7a05\u984d \u2212 \u6263\u9664\u984d \u2212 \u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d\u4e4b\u9805\u76ee <strong>\u61c9\u7d0d\u907a\u7522\u7a05\u984d<\/strong> = \u8ab2\u7a05\u907a\u7522\u6de8\u984d \u00d7 \u9069\u7528\u7a05\u7387 \u2212 \u7d2f\u9032\u5dee\u984d \u2212 \u53ef\u6263\u62b5\u7a05\u984d<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.mof.gov.tw\/singlehtml\/384fb3077bb349ea973e7fc6f13b6974?cntId=f2a148bdd1614850be9fa56df8cc9d5c\" target=\"_blank\" rel=\"noopener\">115\u5e74\u5ea6\u907a\u7522\u7a05\u514d\u7a05\u984d\u53ca\u5404\u9805\u6263\u9664\u984d\u91d1\u984d<\/a><\/strong><br><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"666\" src=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-40.png\" alt=\"\u907a\u7522\u7a05\u514d\u7a05\u6263\u9664\u984d\" class=\"wp-image-2579\" srcset=\"https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-40.png 1024w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-40-300x195.png 300w, https:\/\/www.allwincpa.com\/wp-content\/uploads\/2026\/07\/image-40-768x500.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u57fa\u790e\u7bc4\u4f8b\u8a66\u7b97\uff1a<\/strong> \u82e5\u88ab\u7e7c\u627f\u4eba\u904e\u4e16\u5f8c\uff0c\u7559\u6709<strong>\u751f\u5b58\u914d\u5076<\/strong>\u8207 <strong>2 \u540d\u6210\u5e74\u5b50\u5973<\/strong>\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> \u514d\u7a05\u984d 1,333 \u842c + \u914d\u5076 553 \u842c + \u5b50\u5973 112 \u842c\uff0856\u842c\u00d72\uff09+ \u55aa\u846c\u8cbb 138 \u842c = <strong>2,136 \u842c\u5143<\/strong>\u3002 \u4ee3\u8868\u8a72\u5bb6\u5ead\u907a\u7522\u7e3d\u984d\u82e5\u5728 2,136 \u842c\u5143\u4ee5\u4e0b\uff0c\u5be6\u8cea\u61c9\u7d0d\u907a\u7522\u7a05\u984d\u70ba 0\u3002<\/p>\n\n\n\n<!DOCTYPE html>\n<html lang=\"zh-TW\">\n<head>\n<meta charset=\"UTF-8\">\n<title>115\u5e74\u767c\u751f\u7e7c\u627f\u6216\u8d08\u8207\u6848\u4ef6\u9069\u7528\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u53ca\u8ab2\u7a05\u7d1a\u8ddd\u91d1\u984d\u4e00\u89bd\u8868<\/title>\n<style>\n    body {\n        font-family: 'PingFang TC', 'Microsoft JhengHei', sans-serif;\n        margin: 20px auto;\n        max-width: 900px;\n        color: #2c3e50;\n        background-color: #faf9f6;\n        padding: 20px;\n    }\n\n    .header-container {\n        text-align: center;\n        margin-bottom: 20px;\n        background: linear-gradient(135deg, #1e3c72 0%, #2a5298 100%);\n        color: #ffffff;\n        padding: 20px;\n        border-radius: 10px;\n        box-shadow: 0 4px 10px rgba(0, 0, 0, 0.08);\n    }\n\n    .header-title {\n        font-size: 22px;\n        font-weight: 700;\n        margin: 0;\n    }\n\n    .header-subtitle {\n        font-size: 14px;\n        color: #e0e6ed;\n        margin-top: 6px;\n        margin-bottom: 0;\n    }\n\n    .meta-bar {\n        display: flex;\n        justify-content: space-between;\n        margin-bottom: 16px;\n        background-color: #ffffff;\n        padding: 10px 16px;\n        border-radius: 6px;\n        border: 1px solid #e2e8f0;\n        font-size: 14px;\n    }\n\n    .section-title {\n        font-size: 18px;\n        font-weight: 700;\n        color: #1e293b;\n        border-left: 5px solid #2563eb;\n        padding-left: 10px;\n        margin-top: 24px;\n        margin-bottom: 12px;\n    }\n\n    table {\n        width: 100%;\n        border-collapse: collapse;\n        margin-bottom: 16px;\n        background: #ffffff;\n        border-radius: 8px;\n        overflow: hidden;\n        border: 1px solid #cbd5e1;\n    }\n\n    th {\n        background-color: #f1f5f9;\n        color: #334155;\n        font-weight: 700;\n        text-align: left;\n        padding: 10px 14px;\n        border-bottom: 2px solid #cbd5e1;\n    }\n\n    td {\n        padding: 10px 14px;\n        border-bottom: 1px solid #e2e8f0;\n        color: #334155;\n    }\n\n    tr:nth-child(even) td {\n        background-color: #f8fafc;\n    }\n\n    .category-cell {\n        font-weight: 700;\n        background-color: #f1f5f9 !important;\n        color: #1e293b;\n        text-align: center;\n        border-right: 1px solid #cbd5e1;\n    }\n\n    .amount-badge {\n        font-weight: 700;\n        color: #097045;\n        background-color: #ecfdf5;\n        padding: 4px 8px;\n        border-radius: 4px;\n        border: 1px solid #a7f3d0;\n        display: inline-block;\n    }\n\n    .tax-badge {\n        font-weight: 700;\n        color: #1e40af;\n        background-color: #eff6ff;\n        padding: 4px 8px;\n        border-radius: 4px;\n        border: 1px solid #bfdbfe;\n        display: inline-block;\n    }\n\n    .highlight-box {\n        background-color: #fffbe2;\n        border-left: 4px solid #f59e0b;\n        padding: 12px 16px;\n        border-radius: 4px;\n        margin-top: 16px;\n        font-size: 14px;\n        color: #78350f;\n    }\n<\/style>\n<\/head>\n<body>\n\n    <div class=\"header-container\">\n        <h1 class=\"header-title\">115 \u5e74\u907a\u7522\u7a05\u53ca\u8d08\u8207\u7a05\u5c0d\u7167\u4e00\u89bd\u8868<\/h1>\n        <p class=\"header-subtitle\">\u9069\u7528\u65bc 115 \u5e74\u767c\u751f\u4e4b\u7e7c\u627f\u8207\u8d08\u8207\u6848\u4ef6<\/p>\n    <\/div>\n\n    <div class=\"meta-bar\">\n        <div><strong>\u8a08\u50f9\u55ae\u4f4d\uff1a<\/strong>\u65b0\u81fa\u5e63\uff08\u5143\uff09<\/div>\n        <div><strong>\u88fd\u8868\u65e5\u671f\uff1a<\/strong>\u4e2d\u83ef\u6c11\u570b 114 \u5e74 11 \u6708 27 \u65e5<\/div>\n    <\/div>\n\n    <!-- \u907a\u7522\u7a05 Section -->\n    <div class=\"section-title\">\u58f9\u3001\u907a\u7522\u7a05\u514d\u7a05\u984d\u3001\u4e0d\u8a08\u5165\u7e3d\u984d\u53ca\u6263\u9664\u984d<\/div>\n    <table>\n        <thead>\n            <tr>\n                <th style=\"width: 15%; text-align: center;\">\u985e\u5225<\/th>\n                <th style=\"width: 35%;\">\u9805\u76ee<\/th>\n                <th style=\"width: 20%;\">\u514d\u7a05 \/ \u6263\u9664\u91d1\u984d<\/th>\n                <th style=\"width: 30%;\">\u8aaa\u660e\u8207\u9069\u7528\u689d\u4ef6<\/th>\n            <\/tr>\n        <\/thead>\n        <tbody>\n            <tr>\n                <td class=\"category-cell\">\u514d\u7a05\u984d<\/td>\n                <td><strong>\u4e00\u822c\u907a\u7522\u514d\u7a05\u984d<\/strong><\/td>\n                <td><span class=\"amount-badge\">1,333 \u842c\u5143<\/span><\/td>\n                <td>\u6bcf\u4f4d\u88ab\u7e7c\u627f\u4eba\u57fa\u672c\u64c1\u6709\uff08\u8ecd\u516c\u6559\u56e0\u516c\u6b89\u8077\u70ba 2,400 \u842c\u5143\uff09<\/td>\n            <\/tr>\n            <tr>\n                <td class=\"category-cell\" rowspan=\"2\">\u4e0d\u8a08\u5165<br>\u907a\u7522\u7e3d\u984d<\/td>\n                <td>\u88ab\u7e7c\u627f\u4eba\u65e5\u5e38\u751f\u6d3b\u5fc5\u9700\u4e4b\u5668\u5177\u53ca\u7528\u5177<\/td>\n                <td><span class=\"amount-badge\">100 \u842c\u5143<\/span><\/td>\n                <td>\u9650\u984d\u5167\u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d\u8ab2\u7a05<\/td>\n            <\/tr>\n            <tr>\n                <td>\u88ab\u7e7c\u627f\u4eba\u8077\u696d\u4e0a\u4e4b\u5de5\u5177<\/td>\n                <td><span class=\"amount-badge\">56 \u842c\u5143<\/span><\/td>\n                <td>\u9650\u984d\u5167\u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d\u8ab2\u7a05<\/td>\n            <\/tr>\n            <tr>\n                <td class=\"category-cell\" rowspan=\"6\">\u6263\u9664\u984d<\/td>\n                <td>\u914d\u5076\u6263\u9664\u984d<\/td>\n                <td><span class=\"amount-badge\">553 \u842c\u5143<\/span><\/td>\n                <td>\u7e7c\u627f\u4eba\u70ba\u751f\u5b58\u914d\u5076\u8005\u9069\u7528<\/td>\n            <\/tr>\n            <tr>\n                <td>\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c\u6263\u9664\u984d<\/td>\n                <td><span class=\"amount-badge\">56 \u842c\u5143 \/ \u4eba<\/span><\/td>\n                <td>\u672a\u6210\u5e74\u8005\u53ef\u4f9d\u8ddd\u96e2\u6eff 18 \u6b72\u5e74\u6578\uff0c\u6bcf\u5e74\u52a0\u6263 56 \u842c\u5143<\/td>\n            <\/tr>\n            <tr>\n                <td>\u7236\u6bcd\u6263\u9664\u984d<\/td>\n                <td><span class=\"amount-badge\">138 \u842c\u5143 \/ \u4eba<\/span><\/td>\n                <td>\u88ab\u7e7c\u627f\u4eba\u7236\u6bcd\u5c1a\u5728\u4e16\u8005\u9069\u7528<\/td>\n            <\/tr>\n            <tr>\n                <td>\u91cd\u5ea6\u4ee5\u4e0a\u8eab\u5fc3\u969c\u7919\u7279\u5225\u6263\u9664\u984d<\/td>\n                <td><span class=\"amount-badge\">693 \u842c\u5143 \/ \u4eba<\/span><\/td>\n                <td>\u914d\u5076\u3001\u76f4\u7cfb\u8840\u89aa\u5351\u89aa\u5c6c\u6216\u7236\u6bcd\u70ba\u91cd\u5ea6\u4ee5\u4e0a\u8eab\u969c\u8005<\/td>\n            <\/tr>\n            <tr>\n                <td>\u53d7\u88ab\u7e7c\u627f\u4eba\u6276\u990a\u4e4b\u5144\u5f1f\u59ca\u59b9\u3001\u7956\u7236\u6bcd\u6263\u9664\u984d<\/td>\n                <td><span class=\"amount-badge\">56 \u842c\u5143 \/ \u4eba<\/span><\/td>\n                <td>\u5144\u5f1f\u59ca\u59b9\u672a\u6210\u5e74\u6216\u7121\u8b00\u751f\u80fd\u529b\uff0c\u7956\u7236\u6bcd\u5e74\u6eff 60 \u6b72\u6216\u7121\u8b00\u751f\u80fd\u529b<\/td>\n            <\/tr>\n            <tr>\n                <td>\u55aa\u846c\u8cbb\u6263\u9664\u984d<\/td>\n                <td><span class=\"amount-badge\">138 \u842c\u5143<\/span><\/td>\n                <td>\u4e0d\u9700\u63d0\u4f9b\u5be6\u969b\u55ae\u64da\uff0c\u5b9a\u984d\u76f4\u63a5\u6263\u9664<\/td>\n            <\/tr>\n        <\/tbody>\n    <\/table>\n\n    <div class=\"section-title\">\u8cb3\u3001\u907a\u7522\u7a05\u8ab2\u7a05\u7d1a\u8ddd\u53ca\u7a05\u7387<\/div>\n    <table>\n        <thead>\n            <tr>\n                <th style=\"width: 25%;\">\u7a05\u7387<\/th>\n                <th style=\"width: 45%;\">\u907a\u7522\u6de8\u984d\u7d1a\u8ddd<\/th>\n                <th style=\"width: 30%;\">\u5099\u8a3b<\/th>\n            <\/tr>\n        <\/thead>\n        <tbody>\n            <tr>\n                <td><span class=\"tax-badge\">10%<\/span><\/td>\n                <td>5,621 \u842c\u5143\u4ee5\u4e0b<\/td>\n                <td>\u57fa\u672c\u7a05\u7387\u5340\u9593<\/td>\n            <\/tr>\n            <tr>\n                <td><span class=\"tax-badge\">15%<\/span><\/td>\n                <td>\u8d85\u904e 5,621 \u842c\u5143 \uff5e 1 \u5104 1,242 \u842c\u5143<\/td>\n                <td>\u7d2f\u9032\u7a05\u7387\u4e2d\u5340\u9593<\/td>\n            <\/tr>\n            <tr>\n                <td><span class=\"tax-badge\">20%<\/span><\/td>\n                <td>\u8d85\u904e 1 \u5104 1,242 \u842c\u5143<\/td>\n                <td>\u6700\u9ad8\u7d2f\u9032\u7a05\u7387\u5340\u9593<\/td>\n            <\/tr>\n        <\/tbody>\n    <\/table>\n\n    <!-- \u8d08\u8207\u7a05 Section -->\n    <div class=\"section-title\">\u53c3\u3001\u8d08\u8207\u7a05\u514d\u7a05\u984d\u53ca\u8ab2\u7a05\u7d1a\u8ddd<\/div>\n    <table>\n        <thead>\n            <tr>\n                <th style=\"width: 25%;\">\u9805\u76ee<\/th>\n                <th style=\"width: 45%;\">\u91d1\u984d \/ \u6de8\u984d\u7d1a\u8ddd<\/th>\n                <th style=\"width: 30%;\">\u7a05\u7387 \/ \u8aaa\u660e<\/th>\n            <\/tr>\n        <\/thead>\n        <tbody>\n            <tr>\n                <td style=\"font-weight: bold;\">\u8d08\u8207\u7a05\u514d\u7a05\u984d<\/td>\n                <td><span class=\"amount-badge\">244 \u842c\u5143 \/ \u5e74<\/span><\/td>\n                <td>\u6bcf\u4f4d\u8d08\u8207\u4eba\u6bcf\u5e74\u514d\u7a05\u984d\u5ea6<\/td>\n            <\/tr>\n            <tr>\n                <td rowspan=\"3\" style=\"font-weight: bold; vertical-align: middle;\">\u8ab2\u7a05\u7d1a\u8ddd<\/td>\n                <td>2,811 \u842c\u5143\u4ee5\u4e0b<\/td>\n                <td><span class=\"tax-badge\">10%<\/span><\/td>\n            <\/tr>\n            <tr>\n                <td>\u8d85\u904e 2,811 \u842c\u5143 \uff5e 5,621 \u842c\u5143<\/td>\n                <td><span class=\"tax-badge\">15%<\/span><\/td>\n            <\/tr>\n            <tr>\n                <td>\u8d85\u904e 5,621 \u842c\u5143<\/td>\n                <td><span class=\"tax-badge\">20%<\/span><\/td>\n            <\/tr>\n        <\/tbody>\n    <\/table>\n\n    <div class=\"highlight-box\">\n        <strong>\ud83d\udca1 \u63d0\u793a\u4e8b\u9805\uff1a<\/strong> \u672c\u8868\u91d1\u984d\u9069\u7528\u65bc 115 \u5e74\uff082026\u5e74\uff091 \u6708 1 \u65e5\u8d77\u767c\u751f\u4e4b\u7e7c\u627f\u6216\u8d08\u8207\u6848\u4ef6\u3002\n    <\/div>\n\n<\/body>\n<\/html>\n","protected":false},"excerpt":{"rendered":"<p>\u7576\u5bb6\u65cf\u8cc7\u7522\u898f\u6a21\u9054\u5230\u5343\u842c\u751a\u81f3\u6578\u5104\u5143\u6642\uff0c\u907a\u7522\u7a05\u901a\u5e38\u662f\u8cc7\u7522\u50b3\u627f\u904e\u7a0b\u4e2d\u6700\u91cd\u7684\u7a05\u8ca0\u8ca0\u64d4\uff08\u6700\u9ad8\u9054 20%\uff09\u3002\u8a31\u591a\u4f01\u696d\u4e3b\u5e38\u554f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2576","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2576"}],"version-history":[{"count":4,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2576\/revisions"}],"predecessor-version":[{"id":2581,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2576\/revisions\/2581"}],"wp:attachment":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}