{"id":21,"date":"2017-06-24T15:23:50","date_gmt":"2017-06-24T07:23:50","guid":{"rendered":"https:\/\/www.ltmcpa.com\/index.php\/2017\/06\/24\/20170624-1\/"},"modified":"2022-11-22T15:44:45","modified_gmt":"2022-11-22T07:44:45","slug":"165-20170624-1","status":"publish","type":"post","link":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1","title":{"rendered":"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570"},"content":{"rendered":"\n

\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u61c9\u5148\u60f3\u597d\u4e8b\u696d\u7d44\u7e54\u578b\u614b\uff0c\u4e0d\u540c\u7684\u7d44\u7e54\u578b\u614b\uff0c\u6709\u4e0d\u540c\u7684\u898f\u5b9a\uff0c\u61c9\u5148\u601d\u8003\u9069\u5408\u81ea\u5df1\u4e8b\u696d\u9ad4\u7684\u7d44\u7e54\u578b\u614b\uff0c\u518d\u4ee5\u6700\u6709\u6548\u7387\u53ca\u6700\u4f4e\u6210\u672c\u7684\u7d93\u71df\u767c\u5c55\u3002<\/p>\n\n\n\n

\u7c21\u55ae\u5340\u5206\uff0c\u4e00\u822c\u5de5\u4f5c\u5ba4\u6216\u5c0f\u5e97\uff0c\u5ba2\u6236\u50c5\u9650\u5340\u57df\u6027\uff0c\u672a\u4f86\u7684\u898f\u6a21\u4e5f\u4e0d\u6703\u8fc5\u901f\u64f4\u5f35\uff0c\u53ef\u9078\u64c7\u8a2d\u7acb\u884c\u865f\uff0c\u5ba2\u6236\u904d\u5e03\u5168\u570b\u751a\u81f3\u8de8\u570b\u7684\u751f\u610f\uff0c\u80a1\u6771\u4eba\u6578\u8f03\u55ae\u7d14\uff0c\u53ef\u9078\u64c7\u8a2d\u7acb\u6709\u9650\u516c\u53f8\uff0c\u82e5\u53c8\u8003\u91cf\u672a\u4f86\u5c07\u52df\u8cc7\u8005\uff0c\u5247\u53ef\u9078\u64c7\u8a2d\u7acb\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3002<\/p>\n\n\n\n

\u4ee5\u4e0b\u5c07\u6bd4\u8f03\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u8207\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u4e3b\u8981\u5dee\u7570\uff1a<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00a0<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u884c\u865f<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u6709\u9650\u516c\u53f8<\/span><\/h2>\n<\/td>\n

\n

\u80a1\u4efd\u6709\u9650\u516c\u53f8<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u6cd5\u6e90\u4f9d\u64da<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u5546\u696d\u767b\u8a18\u6cd5<\/span><\/h2>\n<\/td>\n

\n

\u00a0\u00a0<\/span>\u516c\u53f8\u6cd5<\/span><\/h2>\n<\/td>\n

\n

\u00a0 <\/span>\u516c\u53f8\u6cd5<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u516c\u53f8\u540d\u7a31\u898f\u5b9a<\/span><\/h2>\n<\/td>\n

\n

\u00a0XX<\/span>\u4f01\u696d\u793e\u3001XX<\/span>\u5c0f\u5403\u5e97\u3001XX<\/span>\u5546\u884c<\/span><\/h2>\n<\/td>\n

\n

\u00a0XX<\/span>\u6709\u9650\u516c\u53f8<\/span><\/h2>\n<\/td>\n

\n

XX<\/span>\u80a1\u4efd\u6709\u9650\u516c\u53f8\u00a0<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u4e8b\u696d\u540d\u7a31\u5c08\u7528\u6027<\/span><\/h2>\n<\/td>\n

\n

\u540c\u7e23\u5e02\u5167\u4e0d\u5f97\u91cd\u8907<\/span><\/h2>\n<\/td>\n

\n

\u5168\u570b\u4e0d\u5f97\u91cd\u8907<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u8cc7\u672c\u984d\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u4e0d\u9650<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u7279\u6b8a\u884c\u696d\u6709\u9650\u5236<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u8cc7\u672c\u984d\u7c3d\u8b49(<\/span>\u8cc7\u91d1\u8b49\u660e)<\/span><\/span><\/h2>\n<\/td>\n

\n

\u00a0<25<\/span>\u842c\u4e0d\u9700\u8cc7\u91d1\u8b49\u660e\uff0c\u00a0 <\/span>\u53cd\u4e4b\u5247\u9700<\/span><\/h2>\n<\/td>\n

\n

\u00a0\u00a0<\/span>\u9700\u6703\u8a08\u5e2b\u8cc7\u672c\u984d\u7c3d\u8b49<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u80a1\u6771\u4eba\u6578\u00a0\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u7368\u8cc71<\/span>\u4eba\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u00a01<\/span>\u4eba\u4ee5\u4e0a\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u00a02<\/span>\u4eba\u4ee5\u4e0a\u00a0<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/span>\u5408\u59252<\/span>\u4eba\u4ee5\u4e0a<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u9700\u4e09\u500b\u8463\u4e8b\u4e00\u500b\u76e3\u5bdf\u4eba<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u80a1\u6771\u5e74\u9f61\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

(<\/span>\u6eff20<\/span>\u6b72)<\/span><\/span><\/h2>\n<\/td>\n

\n

\u8463\u4e8b(<\/span>\u6eff20<\/span>\u6b72)<\/span><\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u8463\u76e3\u4e8b\u5168\u90e8(<\/span>\u6eff20<\/span>\u6b72)<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u8ca0\u8cac\u4eba(<\/span>\u6eff20<\/span>\u6b72)<\/span><\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u8ca0\u8cac\u4eba(<\/span>\u6eff20<\/span>\u6b72)<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u5176\u9918(<\/span>\u53ef\u672a\u6210\u5e74)<\/span><\/span><\/h2>\n<\/td>\n

\n

\u80a1\u6771 (<\/span>\u53ef\u672a\u6210\u5e74)<\/span>\uff0c\u8a2d\u7acb\u6642\u7686\u9700\u6210\u5e74<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u80a1\u6b0a\u8f49\u8b93<\/span><\/h2>\n<\/td>\n

\n

\u672a\u9650\u5236\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u6709\u9650\u5236\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u672a\u9650\u5236\u00a0<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u80a1\u6771\u904e\u534a\u6578\u540c\u610f\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u8a2d\u7acb\u5f8c\uff0c\u767b\u8a18\u65e5\u8d771<\/span>\u5e74\u5167\u539f\u59cb\u80a1\u6771\u80a1\u6b0a\u4e0d\u5f97\u8f49\u8b93<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u8463\u4e8b\u5168\u9ad4\u80a1\u6771\u540c\u610f<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u7368\u8cc7\u53ef\u8b8a\u66f4\u70ba\u5408\u5925\uff0c\u5408\u5925\u4e0d\u5f97\u8b8a\u66f4\u70ba\u7368\u8cc7\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u6709\u9650\u516c\u53f8\u5f97\u8b8a\u66f4\u70ba\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1b\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e0d\u5f97\u8b8a\u66f4\u70ba\u6709\u9650\u516c\u53f8\uff0c\u4f46\u5f97\u8207\u9589\u9396\u6027\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e92\u76f8\u8f49\u63db<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u8a2d\u7acb\u6587\u4ef6<\/span><\/h2>\n<\/td>\n

\n

\u5408\u5925\u5951\u7d04\u66f8\u6b63\u672c<\/span><\/h2>\n<\/td>\n

\n

\u80a1\u6771\u540c\u610f\u66f8\u6b63\u672c<\/span><\/h2>\n<\/td>\n

\n

\u958b\u80a1\u6771\u6703\u3001\u8463\u4e8b\u6703\u00a0<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

1<\/span>\u4eba\u4efb\u8463\u4e8b\u4e26\u70ba\u8ca0\u8cac\u4eba<\/span><\/h2>\n<\/td>\n

\n

\u8463\u4e8b\u95771<\/span>\u4eba\u3001\u8463\u4e8b2<\/span>\u4eba\u4ee5\u4e0a\u3001\u76e3\u5bdf\u4eba1<\/span>\u4eba\u4ee5\u4e0a<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u80a1\u6771\u8cac\u4efb<\/span><\/h2>\n<\/td>\n

\n

\u7121\u9650\u6e05\u511f\u8cac\u4efb<\/span><\/h2>\n<\/td>\n

\n

\u4ee5\u51fa\u8cc7\u984d\u70ba\u9650<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u8ca0\u8cac\u4eba\u9650\u5236\u51fa\u5883\u91d1\u984d<\/span><\/h2>\n<\/td>\n

\n

\u6b20\u7a05200<\/span>\u842c\u5143\u4ee5\u4e0a<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u8b49\u660e\u6587\u4ef6<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u5546\u696d\u767b\u8a18\u6838\u51c6\u51fd<\/span><\/h2>\n<\/td>\n

\n

\u516c\u53f8\u767b\u8a18\u6838\u51c6\u51fd\u3001\u8a2d\u7acb\u767b\u8a18\u8868<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u51fa\u9032\u53e3\u767b\u8a18<\/span><\/h2>\n<\/td>\n

\n

\u53ef\u8fa6\u7406<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u6240\u5f97\u7a05\u53ca\u76c8\u9918\u5206\u914d<\/span><\/h2>\n<\/td>\n

\n

\u884c\u865f\u6240\u5f97\u5148\u7e73\u7d0d\u4e00\u534a\u7684\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\uff0c\u7576\u5e74\u5ea6\u5168\u5e74\u6240\u5f97\u6e1b\u61c9\u7d0d\u7a05\u984d\u534a\u6578\u4f75\u5165\u8cc7\u672c\u4e3b\u7d9c\u5408\u6240\u5f97\u7a05\uff08\u5c0f\u898f\u6a21\u71df\u696d\u4eba\u9664\u5916\uff09<\/span><\/h2>\n<\/td>\n

\n

\u71df\u5229\u4e8b\u696d\u6240\u5f97\u5148\u7e73\u7d0d\u71df\u5229\u4e8b\u696d\u6240\uff0c\u5206\u914d\u76c8\u9918\u5e74\u5ea6\u8a08\u5165\u80a1\u6771\u7d9c\u5408\u6240\u5f97\u7a05<\/span><\/h2>\n<\/td>\n

\n

\u71df\u5229\u4e8b\u696d\u6240\u5f97\u5148\u7e73\u7d0d\u71df\u5229\u4e8b\u696d\u6240\uff0c\u5206\u914d\u76c8\u9918\u5e74\u5ea6\u8a08\u5165\u80a1\u6771\u7d9c\u5408\u6240\u5f97\u7a05<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u767c\u7968\u4f7f\u7528<\/span><\/h2>\n<\/td>\n

\n

\u539f\u5247:<\/span>\u8981\u4f7f\u7528\u767c\u7968\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u4e00\u5b9a\u8981\u4f7f\u7528\u767c\u7968<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u4f8b\u5916:<\/span>\u5c0f\u898f\u6a21\u71df\u696d\u4eba\u53ef\u7533\u8acb\u514d\u7528\u7d71\u4e00\u767c\u7968<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u66ab\u7e73<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u7121\u9808\u66ab\u7e73\u7533\u5831<\/span><\/h2>\n<\/td>\n

\n

\u6bcf\u5e749<\/span>\u6708\u5e95\u524d\uff0c\u4f9d\u4e0a\u5e74\u5ea6\u61c9\u7d0d\u7a05\u984d50%<\/span>\u7e73\u7d0d<\/span><\/h2>\n<\/td>\n

\n

\u6bcf\u5e749<\/span>\u6708\u5e95\u524d\uff0c\u4f9d\u4e0a\u5e74\u5ea6\u61c9\u7d0d\u7a05\u984d50%<\/span>\u7e73\u7d0d<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u6263\u7e73\u7533\u5831<\/span><\/h2>\n<\/td>\n

\n

\u8ca0\u6263\u7e73\u7fa9\u52d9<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u71df\u696d\u7a05\u7387<\/span><\/h2>\n<\/td>\n

\n

\u539f\u5247\uff1a5%<\/span><\/span><\/h2>\n<\/td>\n

\n

5%<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u4f8b\u5916\uff1a\u5c0f\u898f\u6a21\u71df\u696d\u4eba1%<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7387<\/span><\/h2>\n<\/td>\n

\n

17%<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u76c8\u9918\u5206\u914d<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u7576\u5e74\u76c8\u9918\u8981\u5168\u90e8\u5206\u914d<\/span><\/h2>\n<\/td>\n

\n

\u00a0<\/span>\u76c8\u9918\u8981\u5206\u914d\uff0c\u65bc\u6b21\u5e746\/30<\/span>\u524d\u6c7a\u5b9a\u5206\u914d\u91d1\u984d\u00a0<\/span><\/span><\/h2>\n<\/td>\n

\n

\u76c8\u9918\u8981\u5206\u914d\uff0c\u65bc\u6b21\u5e746\/30<\/span>\u524d\u6c7a\u5b9a\u5206\u914d\u91d1\u984d<\/span><\/h2>\n<\/td>\n<\/tr>\n

\n

\u672a\u5206\u914d\u4e4b\u76c8\u9918\u9700\u52a0\u5fb510%<\/span><\/span><\/h2>\n<\/td>\n

\n

\u672a\u5206\u914d\u4e4b\u76c8\u9918\u9700\u52a0\u5fb510%<\/span><\/span><\/h2>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"

\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u61c9\u5148\u60f3\u597d\u4e8b\u696d\u7d44\u7e54\u578b\u614b\uff0c\u4e0d\u540c\u7684\u7d44\u7e54\u578b\u614b\uff0c\u6709\u4e0d\u540c\u7684\u898f\u5b9a\uff0c\u61c9\u5148\u601d\u8003\u9069\u5408\u81ea\u5df1\u4e8b\u696d\u9ad4\u7684\u7d44\u7e54\u578b\u614b\uff0c\u518d\u4ee5\u6700\u6709\u6548\u7387 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"yoast_head":"\n\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002\" \/>\n<meta property=\"og:description\" content=\"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u61c9\u5148\u60f3\u597d\u4e8b\u696d\u7d44\u7e54\u578b\u614b\uff0c\u4e0d\u540c\u7684\u7d44\u7e54\u578b\u614b\uff0c\u6709\u4e0d\u540c\u7684\u898f\u5b9a\uff0c\u61c9\u5148\u601d\u8003\u9069\u5408\u81ea\u5df1\u4e8b\u696d\u9ad4\u7684\u7d44\u7e54\u578b\u614b\uff0c\u518d\u4ee5\u6700\u6709\u6548\u7387 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1\" \/>\n<meta property=\"og:site_name\" content=\"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-24T07:23:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-22T07:44:45+00:00\" \/>\n<meta name=\"author\" content=\"walshtlin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"walshtlin\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1\"},\"author\":{\"name\":\"walshtlin\",\"@id\":\"https:\/\/www.ltmcpa.com\/#\/schema\/person\/37561d76bc8c30a766003d6b03e873f9\"},\"headline\":\"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570\",\"datePublished\":\"2017-06-24T07:23:50+00:00\",\"dateModified\":\"2022-11-22T07:44:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1\"},\"wordCount\":6,\"publisher\":{\"@id\":\"https:\/\/www.ltmcpa.com\/#organization\"},\"articleSection\":[\"\u5de5\u5546\u767b\u8a18\"],\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1\",\"url\":\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1\",\"name\":\"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002\",\"isPartOf\":{\"@id\":\"https:\/\/www.ltmcpa.com\/#website\"},\"datePublished\":\"2017-06-24T07:23:50+00:00\",\"dateModified\":\"2022-11-22T07:44:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\/\/www.ltmcpa.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ltmcpa.com\/#website\",\"url\":\"https:\/\/www.ltmcpa.com\/\",\"name\":\"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\",\"description\":\"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002\",\"publisher\":{\"@id\":\"https:\/\/www.ltmcpa.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ltmcpa.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"zh-TW\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ltmcpa.com\/#organization\",\"name\":\"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\",\"url\":\"https:\/\/www.ltmcpa.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\/\/www.ltmcpa.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ltmcpa.com\/wp-content\/uploads\/2022\/11\/logo.png\",\"contentUrl\":\"https:\/\/www.ltmcpa.com\/wp-content\/uploads\/2022\/11\/logo.png\",\"width\":378,\"height\":70,\"caption\":\"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\"},\"image\":{\"@id\":\"https:\/\/www.ltmcpa.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ltmcpa.com\/#\/schema\/person\/37561d76bc8c30a766003d6b03e873f9\",\"name\":\"walshtlin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1","og_locale":"zh_TW","og_type":"article","og_title":"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002","og_description":"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u61c9\u5148\u60f3\u597d\u4e8b\u696d\u7d44\u7e54\u578b\u614b\uff0c\u4e0d\u540c\u7684\u7d44\u7e54\u578b\u614b\uff0c\u6709\u4e0d\u540c\u7684\u898f\u5b9a\uff0c\u61c9\u5148\u601d\u8003\u9069\u5408\u81ea\u5df1\u4e8b\u696d\u9ad4\u7684\u7d44\u7e54\u578b\u614b\uff0c\u518d\u4ee5\u6700\u6709\u6548\u7387 […]","og_url":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1","og_site_name":"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240","article_published_time":"2017-06-24T07:23:50+00:00","article_modified_time":"2022-11-22T07:44:45+00:00","author":"walshtlin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"walshtlin"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1#article","isPartOf":{"@id":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1"},"author":{"name":"walshtlin","@id":"https:\/\/www.ltmcpa.com\/#\/schema\/person\/37561d76bc8c30a766003d6b03e873f9"},"headline":"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570","datePublished":"2017-06-24T07:23:50+00:00","dateModified":"2022-11-22T07:44:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1"},"wordCount":6,"publisher":{"@id":"https:\/\/www.ltmcpa.com\/#organization"},"articleSection":["\u5de5\u5546\u767b\u8a18"],"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1","url":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1","name":"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 - \u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002","isPartOf":{"@id":"https:\/\/www.ltmcpa.com\/#website"},"datePublished":"2017-06-24T07:23:50+00:00","dateModified":"2022-11-22T07:44:45+00:00","breadcrumb":{"@id":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.ltmcpa.com\/article\/register\/165-20170624-1#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/www.ltmcpa.com\/"},{"@type":"ListItem","position":2,"name":"\u5275\u696d\u7b2c\u4e00\u6b65\uff0c\u4e8b\u696d\u7d44\u7e54\u5148\u60f3\u60f3\uff0d\u8a2d\u7acb\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u4e4b\u5dee\u7570"}]},{"@type":"WebSite","@id":"https:\/\/www.ltmcpa.com\/#website","url":"https:\/\/www.ltmcpa.com\/","name":"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240","description":"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u4fc2\u7531\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u6240\u4e3b\u6301\uff0c\u4f4d\u65bc\u65b0\u5317\u5e02\u6c38\u548c\u5340\u4e2d\u6b63\u8def\uff0c\u63d0\u4f9b\u5de5\u5546\u767b\u8a18\u3001\u5e33\u52d9\u670d\u52d9\u3001\u8ca1\u52d9\u7c3d\u8b49\u3001\u7a05\u52d9\u7c3d\u8b49\u3001\u7bc0\u7a05\u898f\u5283\u7b49\u7522\u696d\u5c08\u7cbe\u7684\u6574\u5408\u6027\u5c08\u696d\u670d\u52d9\uff0c\u4e26\u8207\u5ba2\u6236\u900f\u904e\u5bc6\u5207\u7684\u6e9d\u901a\u4e92\u52d5\uff0c\u63d0\u4f9b\u5b8c\u6574\u53ca\u5168\u65b9\u4f4d\u7684\u89e3\u6c7a\u65b9\u6848\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u50f9\u503c\u3002\u7acb\u5373\u514d\u8cbb\u670d\u52d9\u8aee\u8a6202-2922-6167\u3002","publisher":{"@id":"https:\/\/www.ltmcpa.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ltmcpa.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"zh-TW"},{"@type":"Organization","@id":"https:\/\/www.ltmcpa.com\/#organization","name":"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240","url":"https:\/\/www.ltmcpa.com\/","logo":{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/www.ltmcpa.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ltmcpa.com\/wp-content\/uploads\/2022\/11\/logo.png","contentUrl":"https:\/\/www.ltmcpa.com\/wp-content\/uploads\/2022\/11\/logo.png","width":378,"height":70,"caption":"\u6797\u5fb7\u660e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240"},"image":{"@id":"https:\/\/www.ltmcpa.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.ltmcpa.com\/#\/schema\/person\/37561d76bc8c30a766003d6b03e873f9","name":"walshtlin"}]}},"_links":{"self":[{"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/posts\/21"}],"collection":[{"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/comments?post=21"}],"version-history":[{"count":0,"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/posts\/21\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/media?parent=21"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/categories?post=21"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ltmcpa.com\/wp-json\/wp\/v2\/tags?post=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}