{"id":9151,"date":"2015-01-06T12:06:59","date_gmt":"2015-01-06T04:06:59","guid":{"rendered":"http:\/\/morrisjfwong.com\/blog\/?p=9151"},"modified":"2015-01-06T14:46:41","modified_gmt":"2015-01-06T06:46:41","slug":"%e6%95%99%e5%ad%b8-%e7%87%9f%e6%a5%ad%e7%a8%85-%e7%94%b3%e5%a0%b1","status":"publish","type":"post","link":"https:\/\/morrisjfwong.com\/blog\/%e6%95%99%e5%ad%b8-%e7%87%9f%e6%a5%ad%e7%a8%85-%e7%94%b3%e5%a0%b1\/","title":{"rendered":"\u3010\u6559\u5b78\u3011 \u71df\u696d\u7a05 \/ \u7533\u5831\u8edf\u9ad4 \/ \u96e2\u7dda\u5efa\u6a94"},"content":{"rendered":"<p>\u7c21\u55ae\u4f86\u7d00\u9304\u4e00\u4e0b\uff0c\u5982\u4f55\u4f7f\u7528 &#8221; \u71df\u696d\u7a05\/\u96e2\u7dda\u5efa\u6a94\u7a0b\u5f0f&#8221; \uff0c\u9019\u662f\u6709\u9ede\u7c21\u55ae\u4e5f\u6709\u9ede\u8907\u96dc\u7684\u65b9\u4fbf\u7a0b\u5f0f\u3002<!--more-->\u7576\u7136\u5566\uff5e\u5982\u679c\u8ca1\u52d9\u6703\u8a08\u4eba\u54e1\u6216\u662f\u59d4\u8a17\u6703\u8a08\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u90a3\u5c31\u7c21\u55ae\u4e86\uff5e\u5148\u8aaa\u8aaa\u672c\u4eba\u6839\u672c\u4e0d\u662f\u6703\u8a08\u5c08\u696d\uff0c\u8a73\u7d30\u7a05\u52d9\u554f\u984c\u9084\u662f\u8acb\u8aee\u8a62\u6703\u8a08\u5e2b\u5466\u3002<\/p>\n<h6>\u71df\u696d\u7a05 \/ \u7533\u5831\u8edf\u9ad4 \/ \u96e2\u7dda\u5efa\u6a94 \u4f7f\u7528\u6559\u5b78<\/h6>\n<p>\u3010\u6b65\u9a5f0\u3011\u9996\u5148\uff0c\u6211\u5011\u5fc5\u9700\u8981\u5b89\u88dd&#8221;\u71df\u696d\u7a05 \u7533\u5831\u8edf\u9ad4\/\u96e2\u7dda\u5efa\u6a94\u7a0b\u5f0f&#8221;\u3002<\/p>\n<blockquote>\n<div class=\"bqtitle\">\u71df\u696d\u7a05 \u7533\u5831\u8edf\u9ad4 \u7a0b\u5f0f<\/div>\n<p>\u4e3b\u7a0b\u5f0f\u8acb\u81f3\u570b\u7a05\u5c40\u4e0b\u8f09\uff0c\u5f88\u65b9\u4fbf\u7684~<\/p>\n<p>(1) \u8ca1\u653f\u90e8 <a href=\"http:\/\/www.tax.nat.gov.tw\/info.html?id=2#\" target=\"_blank\">\u71df\u696d\u7a05\/\u7db2\u8def\u7533\u5831<\/a> \u7e73\u7a05\u4f5c\u696d\u7a0b\u5e8f(\u5b98\u65b9\u7db2\u7ad9)<br \/>\n(2) \u8ca1\u653f\u90e8 <a href=\"http:\/\/www.tax.nat.gov.tw\/info_BLR_download.html?id=2#\" target=\"_blank\">\u71df\u696d\u7a05\u7533\u5831\u7e73\u7d0d\u8edf\u9ad4\u4e0b\u8f09<\/a> (\u5b98\u65b9\u7db2\u7ad9)\n<\/p><\/blockquote>\n<p>\u3010\u6b65\u9a5f1-1\u3011\u555f\u52d5\u71df\u696d\u7a05\u7a0b\u5f0f\u3002<\/p>\n<div class=\"imgbox\" style=\"width:550px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a01.jpg\" alt=\"a01\" width=\"550\" height=\"265\" class=\"alignnone size-full wp-image-9154\" \/><\/p>\n<p class=\"imginfo\">\u8cc7\u8a0a\u66f4\u65b0\u901a\u77e5\uff0c\u53ef\u4ee5\u95dc\u9589\u5b83\uff0c\u4e0d\u5fc5\u7406\u6703\u3002<\/p>\n<\/div>\n<p>\u9019\u662f\u8cc7\u8a0a\u66f4\u65b0\u901a\u77e5\uff0c\u53ef\u4ee5\u95dc\u9589\u5b83\uff0c\u4e0d\u5fc5\u7406\u6703\u3002<\/p>\n<div class=\"imgbox\" style=\"width:550px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a02.jpg\" alt=\"a02\" width=\"550\" height=\"262\" class=\"alignnone size-full wp-image-9156\" \/><\/p>\n<p class=\"imginfo\">\u71df\u696d\u7a05\u7a0b\u5f0f\uff0c\u6309\u4efb\u4e00\u9375\u9032\u5165\u7a0b\u5f0f\u3002<\/p>\n<\/div>\n<p>\u71df\u696d\u7a05\u7a0b\u5f0f\uff0c\u6309\u4efb\u4e00\u9375\u9032\u5165\u7a0b\u5f0f\u3002<\/p>\n<p>\u3010\u6b65\u9a5f1-2\u3011\u8a2d\u5b9a\u65e5\u671f<\/p>\n<div class=\"imgbox\" style=\"width:400px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a03.jpg\" alt=\"a03\" width=\"400\" height=\"206\" class=\"alignnone size-full wp-image-9158\" \/><\/p>\n<p class=\"imginfo\">\u9996\u5148\u8a2d\u5b9a\u65e5\u671f\uff0c\u7576\u7136\u8a2d\u5b9a\u7576\u671f\u5947\u6578\u6708\u4efd\u3002<\/p>\n<\/div>\n<p>\u9996\u5148\u8a2d\u5b9a\u65e5\u671f\uff0c\u7576\u7136\u8a2d\u5b9a\u7576\u671f\u5947\u6578\u6708\u4efd\u3002<\/p>\n<p>\u3010\u6b65\u9a5f1-2\u3011\u5de5\u4f5c\u6d41\u7a0b\u8868 &#038; \u57fa\u672c\u8cc7\u6599<\/p>\n<div class=\"imgbox\" style=\"width:550px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a04s.jpg\" alt=\"a04s\" width=\"550\" height=\"366\" class=\"alignnone size-full wp-image-9159\" \/><\/p>\n<p class=\"imginfo\">\u6574\u500b\u7a0b\u5f0f\u7684\u6838\u5fc3\uff0c\u4e5f\u662f\u5de5\u4f5c\u6d41\u7a0b\u8868\uff0c\u5f88\u91cd\u8981\uff5e<\/p>\n<\/div>\n<p>\u9996\u5148\u6211\u5011\u5f97\u8a2d\u5b9a\u6240\u6709\u57fa\u672c\u8cc7\u6599\uff0c\u9019\u5c31\u4e0d\u7528\u8aaa\u4e86\uff0c\u628a\u6240\u6709\u6b63\u78ba\u8cc7\u6599\u8f38\u5165\u5f8c\uff0c\u8a18\u5f97\u6309\u4e0b\u5de6\u4e0b\u7684\u65b0\u589e\uff0c\u5982\u679c\u4fee\u6539\u4e5f\u8981\u8a18\u5f97\u6309\u4e0b\u5de6\u4e0b\u7684\u65b0\u589e\u3002<\/p>\n<p>\u3010\u6b65\u9a5f2-1\u3011\u9032\u9805\u767b\u9304<\/p>\n<div class=\"imgbox\" style=\"width:550px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a05-\u9032\u9805.jpg\" alt=\"a05-\u9032\u9805\" width=\"550\" height=\"331\" class=\"alignnone size-full wp-image-9160\" \/><\/p>\n<p 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loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a10.jpg\" alt=\"a10\" width=\"550\" height=\"331\" class=\"alignnone size-full wp-image-9168\" \/><\/p>\n<p class=\"imginfo\">\u7533\u5831\u66f8\u767b\u9304 \/ \u92b7\u9805\u3002<\/div>\n<div class=\"imgbox\" style=\"width:550px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a10-3.jpg\" alt=\"a10-3\" width=\"550\" height=\"332\" class=\"alignnone size-full wp-image-9170\" \/><\/p>\n<p class=\"imginfo\">\u7533\u5831\u66f8\u767b\u9304 \/ 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src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a11.jpg\" alt=\"a11\" width=\"400\" height=\"271\" class=\"alignnone size-full wp-image-9171\" \/><\/p>\n<p class=\"imginfo\">\u7533\u5831\u66f8\u8f49\u51fa\uff0c\u8f49\u6a94\u904e\u7a0b\uff0c\u5fc5\u9808\u57f7\u884c\u3002<\/div>\n<p>\u7533\u5831\u66f8\u8f49\u51fa\uff0c\u662f\u8cc7\u6599\u8f49\u6a94\u904e\u7a0b\uff0c\u5fc5\u9808\u57f7\u884c\uff0c\u7cfb\u7d71\u7a0b\u5f0f\u6703\u81ea\u52d5\u8655\u7406\uff1b\u53ea\u9700\u8981\u8f38\u5165\u6b63\u78ba\u7d71\u7de8\u5373\u53ef\u3002<\/p>\n<p>\u3010\u6b65\u9a5f10\u3011\u7533\u5831\u66f8\u5be9\u6838<\/p>\n<div class=\"imgbox\" style=\"width:550px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2015\/01\/a12.jpg\" alt=\"a12\" width=\"550\" height=\"467\" class=\"alignnone size-full wp-image-9172\" \/><\/p>\n<p 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