{"id":3697,"date":"2021-05-24T16:21:12","date_gmt":"2021-05-24T08:21:12","guid":{"rendered":"https:\/\/nanamaacs.shop\/?p=3697"},"modified":"2024-11-25T17:18:37","modified_gmt":"2024-11-25T09:18:37","slug":"%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e6%87%b6%e4%ba%ba%e5%8c%85%e8%ae%93%e6%82%a8%e8%bc%95%e9%ac%86%e7%9c%8b%e6%87%82%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e6%96%b0%e5%88%b6","status":"publish","type":"post","link":"https:\/\/nanamaacs.shop\/artical\/%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e6%87%b6%e4%ba%ba%e5%8c%85%e8%ae%93%e6%82%a8%e8%bc%95%e9%ac%86%e7%9c%8b%e6%87%82%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e6%96%b0%e5%88%b6\/","title":{"rendered":"\u623f\u5730\u5408\u4e00\u61f6\u4eba\u5305\u8b93\u60a8\u8f15\u9b06\u770b\u61c2\u623f\u5730\u5408\u4e002.0"},"content":{"rendered":"\n<p>\u81ea105\u5e741\u67081\u65e5\u8d77\u65bd\u884c\u623f\u5730\u5408\u4e00\u7a05(\u4ee5\u4e0b\u7a31\u623f\u5730\u5408\u4e00\u7a051.0)\u4ee5\u4f86\uff0c\u623f\u5730\u4ea4\u6613\u5e02\u5834\u4f9d\u820a\u76f8\u7576\u71b1\u7d61\u3002\u5176\u4e2d\u5b58\u5728\u4e0d\u5c11\u7528\u77ed\u671f\u6295\u6a5f\u7092\u4f5c\uff0c\u6216\u662f\u85c9\u7531\u4e0d\u540c\u578b\u614b\u7684\u79fb\u8f49\u65b9\u5f0f\u4f86\u898f\u907f\u6240\u5f97\u7a05\u7684\u60c5\u6cc1\u3002\u70ba\u4e86\u56e0\u61c9\u623f\u5730\u5408\u4e00\u7a051.0\u7121\u6cd5\u6291\u5236\u7684\u4e0d\u7576\u7092\u4f5c\u60c5\u6cc1\uff0c<a 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title=\"\u623f\u5730\u5408\u4e00\u8ab2\u7a05\u65b0\u5236\uff08\u6587\u4ef6\u8981\u4fdd\u5b58\uff09\">\u623f\u5730\u5408\u4e00\u8ab2\u7a05\u65b0\u5236\uff08\u6587\u4ef6\u8981\u4fdd\u5b58\uff09<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E9%81%A9%E7%94%A8%E8%A6%8F%E5%AE%9A%E6%99%82%E9%96%93\"><\/span>\u9069\u7528\u898f\u5b9a\u6642\u9593<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<table>\n<tbody>\n<tr><th bgcolor=\"#7cb518\" width=\"33%\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\n<\/th>\n<th bgcolor=\"#7cb518\" width=\"33%\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\u53d6\u5f97\u6642\u9593<\/th>\n<th bgcolor=\"#7cb518\" width=\"33%\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\u4ea4\u6613\u6642\u9593<\/th>\n<\/tr>\n\n<tr>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center \">\u820a\u5236<\/td>\n<td style=\"vertical-align:middle;text-align: center \">104.12.31.\u4ee5\u524d<\/td>\n<td style=\"vertical-align:middle;text-align: center \">\u7121\u8ad6\u4f55\u6642<\/td>\n<\/tr>\n\n<tr>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center \">\u623f\u5730\u5408\u4e00\u7a051.0<\/td>\n<td style=\"vertical-align: middle;text-align: center \">105.01.01.\u4ee5\u5f8c<\/td>\n<td style=\"vertical-align: middle;text-align: center \">110.06.30\u4ee5\u524d<\/td>\n<\/tr>\n\n<tr>\n<td bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align: center \">\u623f\u5730\u5408\u4e00\u7a052.0<\/td>\n<td style=\"vertical-align: middle;text-align: center \">105.01.01.\u4ee5\u5f8c<\/td>\n<td style=\"vertical-align: middle;text-align: center \">110.07.01.\u4ee5\u5f8c<\/td>\n<\/tr>\n\n<\/tbody>\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E7%A7%9F%E7%A8%85%E5%84%AA%E6%83%A0\"><\/span>\u79df\u7a05\u512a\u60e0<span 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https:\/\/nanamaacs.shop\/wp-content\/uploads\/2023\/07\/\u91cd\u8cfc\u9000\u7a05\u539f\u5247\u3010\u8cb8\u6b3e\u5c31\u627e\u6211\u3011-300x207.png 300w, https:\/\/nanamaacs.shop\/wp-content\/uploads\/2023\/07\/\u91cd\u8cfc\u9000\u7a05\u539f\u5247\u3010\u8cb8\u6b3e\u5c31\u627e\u6211\u3011-768x530.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E8%AA%B2%E7%A8%85%E6%96%B0%E5%88%B6%EF%BC%88%E9%81%A9%E7%94%A8%E7%A8%85%E7%8E%87%EF%BC%89\"><\/span>\u623f\u5730\u5408\u4e00\u8ab2\u7a05\u65b0\u5236\uff08\u9069\u7528\u7a05\u7387\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<table>\n<tbody>\n<tr>\n<th bgcolor=\"#7cb518\" style=\"color:#ffffff;vertical-align: middle;text-align:center\" rowspan=\"2\">\u9069\u7528\u5c0d\u8c61<\/th>\n<th bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align:center\" colspan=\"4\">\u5883\u5167<\/th>\n<th bgcolor=\"#f5f5f5\" style=\"vertical-align: middle;text-align:center\" colspan=\"2\">\u5883\u5916<\/th>\n<\/tr>\n<tr>\n<td style=\"vertical-align: middle;text-align:center\" colspan=\"2\">\u500b\u4eba<\/td>\n<td style=\"vertical-align: middle;text-align:center\" colspan=\"2\">\u71df\u5229\u4e8b\u696d<\/td>\n<td style=\"vertical-align: middle;text-align:center\" colspan=\"2\">\u500b\u4eba\/\u71df\u5229\u4e8b\u696d<\/td>\n<\/tr>\n<tr>\n<th bgcolor=\"#7cb518\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\u6301\u6709\u671f\u9593<\/th>\n<td style=\"vertical-align: middle;text-align:center\">\u623f\u5730\u5408\u4e001.0<\/td>\n<td style=\"vertical-align: middle;text-align:center\">\u623f\u5730\u5408\u4e002.0<\/td>\n<td style=\"vertical-align: middle;text-align:center\">\u623f\u5730\u5408\u4e001.0<\/td>\n<td style=\"vertical-align: middle;text-align:center\">\u623f\u5730\u5408\u4e002.0<\/td>\n<td style=\"vertical-align: middle;text-align:center\">\u623f\u5730\u5408\u4e001.0<\/td>\n<td style=\"vertical-align: middle;text-align:center\">\u623f\u5730\u5408\u4e002.0<\/td>\n<\/tr>\n<tr>\n<th bgcolor=\"#7cb518\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">1\u5e74\u5167<\/th>\n<td style=\"vertical-align: middle;text-align:center\">45%<\/td>\n<td style=\"vertical-align: middle;text-align:center\">45%<\/td>\n<td style=\"vertical-align: middle;text-align:center\" rowspan=\"2\">20%<\/td>\n<td style=\"vertical-align: middle;text-align:center\" rowspan=\"2\">45%<\/td>\n<td style=\"vertical-align: middle;text-align:center\">45%<\/td>\n<td style=\"vertical-align: middle;text-align:center\" rowspan=\"2\">45%<\/td>\n<\/tr>\n<tr>\n<th bgcolor=\"#7cb518\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\u8d85\u904e1\u5e74\u672a\u6eff2\u5e74<\/th>\n<td style=\"vertical-align: middle;text-align:center\">35%<\/td>\n<td style=\"vertical-align: middle;text-align:center\">45%<\/td>\n<td style=\"vertical-align: middle;text-align:center\">35%<\/td>\n<\/tr>\n<tr>\n<th bgcolor=\"#7cb518\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\u8d85\u904e2\u5e74\u672a\u6eff5\u5e74<\/th>\n<td style=\"vertical-align: middle;text-align:center\">20%<\/td>\n<td style=\"vertical-align: middle;text-align:center\">35%<\/td>\n<td style=\"vertical-align: middle;text-align:center\">20%<\/td>\n<td style=\"vertical-align: middle;text-align:center\">35%<\/td>\n<td style=\"vertical-align: middle;text-align:center\" colspan=\"2\" rowspan=\"3\">35%<\/td>\n<\/tr>\n<tr>\n<th bgcolor=\"#7cb518\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\u8d85\u904e5\u5e74\u672a\u6eff10\u5e74<\/th>\n<td style=\"vertical-align: middle;text-align:center\" colspan=\"2\">20%<\/td>\n<td style=\"vertical-align: middle;text-align:center\" colspan=\"2\" rowspan=\"2\">20%<\/td>\n<\/tr>\n<tr>\n<th bgcolor=\"#7cb518\" style=\"color:#ffffff;vertical-align: middle;text-align:center\">\u8d85\u904e10\u5e74<\/th>\n<td style=\"vertical-align: middle;text-align:center\" colspan=\"2\">15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p class=\"has-background\" style=\"background-color:#eeeeee\">\u203b\u623f\u5730\u5408\u4e00\u7a052.0\u91cd\u9ede\u70ba\u6253\u64ca\u77ed\u671f\u7092\u4f5c\u7372\u5229\u8005\uff0c\u56e0\u6b64\u5c07\u77ed\u671f\u6301\u6709\u671f\u9593\u7684\u8ab2\u7a05\u63d0\u9ad8\uff0c \u4e26\u5ef6\u9577\u77ed\u671f\u4ea4\u6613\u623f\u5730\u9069\u7528\u9ad8\u7a05\u7387\u7684\u6301\u6709\u6642\u9577\u3002<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#eeeeee\">\u203b\u500b\u4eba\u3001\u4f01\u696d\u82e5\u56e0\u8ca1\u653f\u90e8\u8ce6\u7a05\u7f72\u516c\u544a\u7684\u300c\u975e\u81ea\u9858\u56e0\u7d20\u300d\u51fa\u552e\u6301\u6709\u671f\u95935\u5e74\u4ee5\u5167\u623f\u5730\uff0c\u6216\u4ee5\u81ea\u6709\u571f\u5730\u8207\u71df\u5229\u4e8b\u696d\u5408\u4f5c\u8208\u5efa\u623f\u5c4b\uff0c5\u5e74\u5167\u51fa\u552e\uff0c\u5747\u53ef\u9069\u752820%\u7a05\u7387\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/law.dot.gov.tw\/law-ch\/home.jsp?id=12&amp;parentpath=0,2&amp;mcustomize=law_view.jsp&amp;lawname=202106110001&amp;article=-1&amp;article2=-1&amp;istype=L\" target=\"_blank\" rel=\"noreferrer noopener\">\u500b\u4eba\u975e\u81ea\u9858\u4ea4\u6613\u623f\u5730\u60c5\u5f62<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/law.dot.gov.tw\/law-ch\/home.jsp?id=12&amp;parentpath=0,2&amp;mcustomize=law_view.jsp&amp;lawname=202106110002&amp;article=-1&amp;article2=-1&amp;istype=L\" target=\"_blank\" rel=\"noreferrer noopener\">\u71df\u5229\u4e8b\u696d\u975e\u81ea\u9858\u4ea4\u6613\u623f\u5730\u60c5\u5f62<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E6%89%A3%E6%8A%B5%E5%84%AA%E6%83%A0\"><\/span>\u6263\u62b5\u512a\u60e0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0d\u8cfa\u4e0d\u8ab2<\/li>\n\n\n\n<li>\u4ea4\u6613\u8667\u640d\u91d1\u984d\u53ef\u5728\u5f80\u5f8c3\u5e74\u5167\u7533\u8acb\u6263\u62b5\u623f\u5c4b\u3001\u571f\u5730\u4ea4\u6613\u6240\u5f97<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E8%AA%B2%E7%A8%85%E6%96%B9%E5%BC%8F%E8%88%87%E7%94%B3%E5%A0%B1%E6%B5%81%E7%A8%8B\"><\/span>\u8ab2\u7a05\u65b9\u5f0f\u8207\u7533\u5831\u6d41\u7a0b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul 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href=\"https:\/\/tax.nat.gov.tw\/index.html\">\u8ca1\u653f\u90e8\u96fb\u5b50\u7533\u5831\u7e73\u7a05\u670d\u52d9\u7db2<\/a>\u3002(\u9996\u9801\u2192\u500b\u4eba\u623f\u5c4b\u571f\u5730\u4ea4\u6613\u6240\u5f97\u7a05\u96fb\u5b50\u7533\u5831\u7e73\u7a05\u2192\u8edf\u9ad4\u4e0b\u8f09\u8207\u5831\u7a05)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" id=\"%E8%AA%B2%E7%A8%85%E6%89%80%E5%BE%97%E8%A8%88%E7%AE%97\"><\/span>\u8ab2\u7a05\u6240\u5f97\u8a08\u7b97<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8ab2\u7a05\u6240\u5f97\u984d=\u623f\u5730\u6210\u4ea4\u50f9\u984d-\u6210\u672c-\u8cbb\u7528-\u4f9d\u571f\u5730\u7a05\u6cd5\u898f\u5b9a\u8a08\u7b97\u7684\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d<\/li>\n\n\n\n<li>\u571f\u5730\u589e\u503c\u7a05\u4e0d\u5f97\u5217\u70ba\u6210\u672c\u8cbb\u7528\u6e1b\u9664<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading h222\"><span class=\"ez-toc-section\" 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id=\"%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80%E8%AA%B2%E7%A8%85%E6%96%B0%E5%88%B6%EF%BC%88%E6%96%87%E4%BB%B6%E8%A6%81%E4%BF%9D%E5%AD%98%EF%BC%89\"><\/span>\u623f\u5730\u5408\u4e00\u8ab2\u7a05\u65b0\u5236\uff08\u6587\u4ef6\u8981\u4fdd\u5b58\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u8cb7\u8ce3\u623f\u5730\u8b49\u660e\u6587\u4ef6\u8981\u59a5\u5584\u4fdd\u5b58\uff0c\u5982\u679c\u6c92\u6709\u6aa2\u9644\u539f\u4f86\u8cb7\u9032\u6210\u672c\u8b49\u660e\u6587\u4ef6\uff0c\u570b\u7a05\u5c40\u6703\u7528\u8cb7\u9032\u6642\u7684\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u53ca\u516c\u544a\u571f\u5730\u73fe\u503c\uff0c\u6309\u7167\u6d88\u8cbb\u8005\u7269\u50f9\u6307\u6578\u8abf\u6574\u5f8c\uff0c\u6838\u5b9a\u8cb7\u9032\u7684\u6210\u672c<\/p>\n\n\n\n<p>\u66f4\u591a\u6709\u95dc\u623f\u5730\u5408\u4e00\u8ab2\u5fb5\u8ab2\u7a05\u65b0\u5236\u898f\u5b9a\uff0c\u6b61\u8fce\u81f3<a href=\"https:\/\/www.mof.gov.tw\/\" target=\"_blank\" rel=\"noreferrer 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href=\"https:\/\/nanamaacs.shop\/contact\/#online\" target=\"_blank\" rel=\"noreferrer noopener\">\u7dda\u4e0a\u7533\u8fa6\u8868\u55ae<\/a>\uff0c\u7531\u5c08\u4eba\u8207\u60a8\u806f\u7e6b<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea105\u5e741\u67081\u65e5\u8d77\u65bd\u884c\u623f\u5730\u5408\u4e00\u7a05(\u4ee5\u4e0b\u7a31\u623f\u5730\u5408\u4e00\u7a051.0)\u4ee5\u4f86\uff0c\u623f\u5730\u4ea4\u6613\u5e02\u5834\u4f9d&#8230; <a class=\"di-continue-reading\" href=\"https:\/\/nanamaacs.shop\/artical\/%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e6%87%b6%e4%ba%ba%e5%8c%85%e8%ae%93%e6%82%a8%e8%bc%95%e9%ac%86%e7%9c%8b%e6%87%82%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e6%96%b0%e5%88%b6\/\"> 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