{"id":2751,"date":"2019-03-23T12:36:20","date_gmt":"2019-03-23T04:36:20","guid":{"rendered":"http:\/\/www.taipei-accounting.com\/?p=2751"},"modified":"2019-06-01T03:00:59","modified_gmt":"2019-05-31T19:00:59","slug":"%e5%85%ac%e5%8f%b8%e8%a1%8c%e8%99%9f%e7%99%bb%e8%a8%98%e7%9a%84%e7%9b%b8%e9%97%9c%e4%ba%8b%e9%a0%85","status":"publish","type":"post","link":"http:\/\/www.taipei-accounting.com\/?p=2751","title":{"rendered":"\u516c\u53f8\/\u884c\u865f\u767b\u8a18\u7684\u76f8\u95dc\u4e8b\u9805"},"content":{"rendered":"

\n\t\u4e00\u3001\u4f60\u9700\u8981\u5148\u6c7a\u5b9a\u4ee5\u4e0b\u7684\u4e00\u4e9b\u4e8b\uff1a<\/strong><\/u><\/span>
\n<\/h2>\n

\n\t\uff11\u7533\u8acb\u71df\u696d\u767b\u8a18\u7684\u7d44\u7e54\u578b\u614b\uff1a\u5982\uff0c\u5e97\u5bb6\u884c\u865f\u3001\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3002<\/span>\n<\/p>\n

\n\t\uff12\u767b\u8a18\u7684\u8cc7\u672c\u984d\uff1a\u5982\uff0c3\u842c\u30015\u842c\u300120\u842c\u300150\u842c\u3001100\u842c\u4e0d\u7b49\u3002<\/span>\n<\/p>\n

\n\t\uff13\u71df\u5229\u4e8b\u696d\u9ad4\u540d\u7a31\uff1a\u540d\u7a31\u53ef\u591a\u53d6\u5e7e\u500b\uff0c\u5f85\u540d\u7a31\u9810\u67e5\u901a\u904e\u5f8c\u518d\u64c7\u4e00\u4f7f\u7528\u3002<\/span>\n<\/p>\n

\n\t\uff14\u5408\u80a1\u6216\u7368\u8cc7\u3002<\/span>\n<\/p>\n

\n\t\uff15\u71df\u696d\u9805\u76ee\uff1a\u6b32\u5f9e\u4e8b\u71df\u696d\u7684\u7a2e\u985e\uff0c(\u5982\uff1a\u5ba4\u5167\u88dd\u6f62\u8a2d\u8a08\u696d\u3001\u570b\u969b\u8cbf\u6613\u696d\u3002)<\/span>\n<\/p>\n

\n\t\uff16\u7533\u8a2d\u5730\u5740\uff1a\u71df\u5229\u4e8b\u696d\u9ad4\u7684\u56fa\u5b9a\u767b\u8a18\u5730\u5740\u3002<\/span>\n<\/p>\n

\n\t\uff17\u8ca0\u8cac\u4eba\uff1a\u71df\u5229\u4e8b\u696d\u9ad4\u7d93\u71df\u7684\u4ee3\u8868\u4eba\u3002<\/span>\n<\/p>\n

\n\t\uff18\u767c\u7968\u4f7f\u7528\uff1a\u8981\u4e0d\u8981\u7533\u8acb\u300c\u514d\u7528\u7d71\u4e00\u767c\u7968\u300d\u3002 <\/span>\n<\/p>\n

\n\t \n<\/p>\n

\n

\n\t \u4e8c\u3001\u6c7a\u5b9a\u4ee5\u4e0a\u4e8b\u9805\u5f8c\uff0c\u53ef\u59d4\u8a17\u6703\u8a08\u5e2b\u7533\u8acb\u6216\u81ea\u884c\u8fa6\u7406<\/u><\/strong><\/span>
\n<\/h2>\n

\n\t\u81ea\u5099\u6587\u4ef6<\/strong><\/span>\n<\/p>\n

    \n
  • \n\t\t\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u5f71\u672c\u3001\u5370\u7ae0\u3002<\/span>\n\t<\/li>\n
  • \n\t\t\u53c3\u8207\u80a1\u6771\u7684\u8eab\u5206\u8b49\u5f71\u672c\u3001\u5370\u7ae0\u3002\uff08\u8ca0\u8cac\u4eba\u7368\u8cc7\u5247\u514d\uff09<\/span>\n\t<\/li>\n
  • \n\t\t\u80a1\u6771\u540d\u518a\u3002\uff08\u6703\u8a08\u5e2b\u6703\u5e6b\u4f60\u6253\u5b57\uff09<\/span>\n\t<\/li>\n
  • \n\t\t\u7d44\u7e54\u7ae0\u7a0b\u3002\uff08\u6703\u8a08\u5e2b\u6703\u5e6b\u4f60\u6e96\u5099\uff09<\/span>\n\t<\/li>\n
  • \n\t\t\u71df\u5229\u4e8b\u696d\u9ad4\u540d\u7a31\u9810\u5be9\u901a\u904e\u901a\u77e5\u3002<\/span>\n\t<\/li>\n
  • \n\t\t\u71df\u5229\u4e8b\u696d\u9ad4\u9280\u884c\u5e33\u6236\u5b58\u647a\u5f71\u672c\u3002\uff08\u5b58\u647a\u5c01\u9762\u5f71\u672c\uff09<\/span>\n\t<\/li>\n
  • \n\t\t\u71df\u5229\u4e8b\u696d\u9ad4\u8cc7\u672c\u984d\u9280\u884c\u5b58\u6b3e\u8b49\u660e\u5f71\u672c\u3002\uff08\u5b58\u647a\u5167\u9801\u5f71\u672c\uff09<\/span>\n\t<\/li>\n
  • \n\t\t\u8a2d\u7c4d\u5730\u9ede\u7684\u4f7f\u7528\u8a31\u53ef\uff1a(\u4e0d\u4e00\u5b9a\u8981\u6709\u5e97\u9762\uff0c\u4f46\u4e00\u5b9a\u8981\u6709\u56fa\u5b9a\u71df\u696d\u5834\u6240\uff0c\u5426\u5247\u4e0d\u6703\u6838\u51c6\u8a2d\u7acb\u3002)
    \n\t\t\u79df\u5c4b\u7533\u8a2d\uff1a\u8a2d\u7c4d\u5730\u9ede\u7684\u79df\u8cc3\u5951\u7d04\uff0c\u623f\u5c4b\u7a05\u55ae\u3002
    \n\t\t\u81ea\u5c4b\u7533\u8a2d\uff1a\u5efa\u7bc9\u7269\u6b0a\u72c0\u5f71\u672c\u3001\u571f\u5730\u6b0a\u72c0\u5f71\u672c\uff0c\u623f\u5c4b\u7a05\u55ae\uff1b\u975e\u81ea\u5df1\u540d\u4e0b\u7269\u7522\uff0c\u9084\u9700\u8b49\u660e\u95dc\u4fc2\uff08\u5927\u90e8\u4efd\u7528\u8aaa\u7684\u5373\u53ef\uff0c\u4f8b\u5982\uff1a\u5c4b\u4e3b\u662f\u914d\u5076\u3001\u7236\u6bcd\u3001\u8205\u8205\u7b49\u89aa\u4eba\uff0c\u670b\u53cb\u4e0d\u884c\uff09\u3002<\/span>\n\t<\/li>\n<\/ul>\n

    \n\t\u4ee5\u4e0a\u8996\u7533\u8acb\u7684\u7d44\u7e54\u578b\u614b\u3001\u80a1\u6771\u4eba\u6578\u3001\u8cc7\u672c\u984d\u591a\u5c11\u3001\u71df\u696d\u9805\u76ee\u6240\u9700\u505a\u6e96\u5099\u3002\u6709\u9650\u5b9a\u689d\u4ef6\u7684\u71df\u696d\u9805\u76ee\uff0c\u4f9d\u5176\u898f\u5b9a\uff0c\u9700\u53e6\u5099\u76f8\u95dc\u8cc7\u6599\u3002<\/span>\n<\/p>\n

    \n\t \n<\/p>\n

    \n

    \n\t \u4e09\u3001\u8cbb\u7528\u8207\u6642\u7a0b\uff1a(<\/u><\/strong>\u7533\u8fa6\u884c\u865f\u6216\u516c\u53f8\u82b1\u8cbb\u6642\u9593\u662f\u4e00\u6a23\u7684)<\/span>
    \n<\/h2>\n

    \n\t\uff11\u59d4\u8a17\u4ee3\u8fa6\u7533\u8acb\u8b49\u7167\uff1a
    \n\t \u8996\u5404\u7e23\u5e02\u884c\u60c5\uff0c\u7d04\u57286000\uff5e16000\u5143\u4e4b\u9593\u3002
    \n\t\uff08\u542b\u653f\u5e9c\u898f\u8cbb\u3001\u6703\u8a08\u5e2b\u7c3d\u8b49\u3001\u7c4c\u5099\u8cc7\u6599\u6e96\u5099\u3001\u4ee3\u8fa6\u8cbb\u7528\uff0c\u4e0d\u542b\u8cc7\u672c\u984d\u9280\u884c\u5b58\u6b3e\u8b49\u660e\u8abf\u6b3e\u5229\u606f\uff09<\/span>\n<\/p>\n

    \n\t\uff12\u8cc7\u672c\u984d\u9280\u884c\u5b58\u6b3e\u8b49\u660e\u8abf\u6b3e\u5229\u606f\uff1a<\/span>\n<\/p>\n

    \n\t4000\uff5e8000\u5143\uff0f\u6bcf100\u842c\u5143\uff0f\u4e09\u5929\u3002\u5982\u679c\u662f\u81ea\u6709\u8cc7\u91d1\uff0c\u5247\u7121\u8abf\u6b3e\u5229\u606f\u3002<\/span>\n<\/p>\n

    \n\t\uff13\u7533\u8fa6\u6642\u7a0b\uff1a
    \n\t\u59d4\u8a17\u6703\u8a08\u5e2b\u8fa6\u7406\uff0c\u5b8c\u5168\u8fa6\u597d\u7d04\u4e8c\u81f3\u4e09\u9031\u3002\u542b\u540d\u7a31\u5be9\u67e5\u3001\u71df\u696d\u767b\u8a18\u3001\u570b\u7a05\u5c40\u6d3e\u54e1\u67e5\u6838\u53ca\u767c\u7968\u7533\u8acb\uff0c\u53f0\u5317\u5e02\u3001\u65b0\u5317\u5e02\u6703\u66f4\u5feb\u3002<\/span>\n<\/p>\n

    \n\t\uff14\u660e\u5b9a\u8ca0\u8cac\u4eba\uff1a<\/span>\n<\/p>\n

    \n\t \u4e0d\u8ad6\u578b\u614b\u3001\u5408\u5925\u3001\u7368\u8cc7\uff0c\u7686\u9700\u660e\u5b9a\u8ca0\u8cac\u4eba\u3002<\/span>\n<\/p>\n

    \n\t \u5408\u5925\u6642\uff0c\u5927\u591a\u4ee5\u80a1\u4efd\u6700\u5927\u8005\u70ba\u8ca0\u8cac\u4eba\uff1b\u82e5\u80a1\u4efd\u5747\u7b49\uff0c\u5247\u9700\u6307\u5b9a\u8ca0\u8cac\u4eba\u3002<\/span>\n<\/p>\n

    \n\t\uff15\u6703\u8a08\u5e2b\u8a18\u5e33\u8cbb\uff1a<\/span>\n<\/p>\n

    \n\t  \u7d04\uff041500\uff5e2500\u5143\uff0f\u6bcf\u6708\uff0c\u4e5f\u6709\u6bcf\u67083000\u5143\u3002 (\u8996\u5404\u5730\u7e23\u5e02\u884c\u60c5\uff0c\u7565\u6709\u4e0d\u540c)<\/span>\n<\/p>\n

    \n\t \n<\/p>\n

    \n

    \n\t\u56db\u3001\u5176\u4ed6\u6ce8\u610f\u4e8b\u9805<\/strong><\/u><\/span>
    \n<\/h2>\n

    \n\t\u7d44\u7e54\u578b\u614b\u4e2d\u7684\u300c\u516c\u53f8\u300d\u8207\u300c\u5e97\u5bb6\u884c\u865f\u300d\u4e4b\u4e0d\u540c<\/span><\/span>\n<\/p>\n

    \n\t\u578b\u614b\uff1a\u300c\u516c\u53f8\u300d\u8207\u300c\u5e97\u5bb6\u884c\u865f\u300d\uff0c\u90fd\u662f\u7533\u8a2d\u71df\u696d\u767b\u8a18\u7684\u7d44\u7e54\u578b\u614b\u4e4b\u4e00\u3002<\/span>\n<\/p>\n

    \n\t\u516c\u53f8\u578b\u614b\u5305\u542b\uff1a\u6709\u9650\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u5169\u5408\u516c\u53f8\u3001\u7121\u9650\u516c\u53f8\u3002<\/span>\n<\/p>\n

    \n\t\u884c\u865f\u578b\u614b\u5305\u542b\uff1a\u793e\u3001\u884c\u3001\u865f\u3001\u5e97\u3001\u5de5\u4f5c\u5ba4\u3002 <\/span>\n<\/p>\n

    \n\t\u8cc7\u672c\u984d\u767b\u8a18\u9650\u5236<\/span><\/strong><\/span>\n<\/p>\n

    \n\t\u516c\u53f8\uff1a\u6709\u9650\u516c\u53f8\uff0c\u9808\u572850\u842c\uff08\u542b\uff09\u5143\u4ee5\u4e0a\u3002\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff0c\u9808\u5728100\u842c\uff08\u542b\uff09\u5143\u4ee5\u4e0a\u3002<\/span>\n<\/p>\n

    \n\t\u884c\u865f\uff1a\u7121\u8cc7\u672c\u984d\u9650\u5236\uff0c\u4f8b\u5982\uff0c\u53ea\u67093\u842c\u5143\u4e5f\u53ef\u4ee5\u767b\u8a18\u3002 <\/span>\n<\/p>\n

    \n\t\u8cc7\u672c\u984d\u9280\u884c\u5b58\u6b3e\u8b49\u660e\u63d0\u4f9b\u9650\u5236<\/span><\/strong><\/span>\n<\/p>\n

    \n\t\u4e0d\u8ad6\u7d44\u7e54\u578b\u614b\u70ba\u4f55\uff0c\u8cc7\u672c\u984d\u905425\u842c\uff08\u542b\uff09\u5143\u4ee5\u4e0a\uff0c\u4e00\u5f8b\u9700\u63d0\u4f9b\u8b49\u660e\u3002\u884c\u865f\u8cc7\u672c\u984d\u572825\u842c\uff08\u4e0d\u542b\uff09\u5143\u4ee5\u4e0b\uff0c\u5247\u4e0d\u9700\u63d0\u4f9b\u8b49\u660e\u3002 <\/span>\n<\/p>\n

    \n\t\u6cd5\u5f8b\u4f4d\u968e<\/span><\/strong><\/span>\n<\/p>\n

    \n\t\u516c\u53f8\uff1a\u5c6c\u6cd5\u4eba\u4f4d\u968e\u3002<\/span>\n<\/p>\n

    \n\t\u884c\u865f\uff1a\u5c6c\u81ea\u7136\u4eba\u4f4d\u968e\u3002 <\/span>\n<\/p>\n

    \n\t\u80a1\u6771\u4eba\u6578\u9650\u5236 <\/span><\/strong>(\u7121\u54e1\u5de5\u4eba\u6578\u9650\u5236)<\/span>\n<\/p>\n

    \n\t\u516c\u53f8\uff1a\u6709\u9650\u516c\u53f8\uff1a\u4e00\u4eba\uff08\u542b\uff09\u4ee5\u4e0a\u3002\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u5169\u5408\u516c\u53f8\u3001\u7121\u9650\u516c\u53f8\uff1a\u4e8c\u4eba\uff08\u542b\uff09\u4ee5\u4e0a\u3002<\/span>\n<\/p>\n

    \n\t\u884c\u865f\uff1a\u4e00\u4eba\uff08\u542b\uff09\u4ee5\u4e0a\u3002 <\/span>\n<\/p>\n

    \n\t\u767c\u7968\u4f7f\u7528<\/span><\/strong><\/span>\n<\/p>\n

    \n\t\u516c\u53f8\uff1a\u4e00\u5f8b\u9700\u4f7f\u7528\u767c\u7968\u3002<\/span>\n<\/p>\n

    \n\t\u884c\u865f\uff1a\u9700\u4f7f\u7528\u767c\u7968\u3002\u7b26\u5408\u6cd5\u4ee4\u898f\u5b9a\u8005\uff0c\u53ef\u7533\u8acb\u514d\u7528\u7d71\u4e00\u767c\u7968\u3002 <\/span>\n<\/p>\n

    \n\t\u6cd5\u5f8b\u8cac\u4efb\u8ca0\u64d4<\/span><\/strong><\/span>\n<\/p>\n

    \n\t\uff11\u516c\u53f8\uff1a<\/span>\n<\/p>\n

    \n\t\uff41\u6709\u9650\u516c\u53f8\uff1a\u80a1\u6771\u5c31\u5176\u51fa\u8cc7\u984d\u70ba\u9650\uff0c\u5c0d\u516c\u53f8\u8ca0\u5176\u8cac\u4efb\u3002<\/span>\n<\/p>\n

    \n\t\uff42\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff1a\u6307\u4e8c\u4eba\u4ee5\u4e0a\u80a1\u6771\u6216\u653f\u5e9c\u3001\u6cd5\u4eba\u80a1\u6771\u4e00\u4eba\u6240\u7d44\u7e54\uff0c\u5168\u90e8\u8cc7\u672c\u5206\u70ba\u80a1\u4efd\uff1b\u80a1\u6771\u5c31\u5176\u6240\u8a8d\u80a1\u4efd\uff0c\u5c0d\u516c\u53f8\u8ca0\u5176\u8cac\u4efb\u3002<\/span>\n<\/p>\n

    \n\t\uff43\u5169\u5408\u516c\u53f8\uff1a\u6307\u4e00\u4eba\u4ee5\u4e0a\u7121\u9650\u8cac\u4efb\u80a1\u6771\uff0c\u8207\u4e00\u4eba\u4ee5\u4e0a\u6709\u9650\u8cac\u4efb\u80a1\u6771\u6240\u7d44\u7e54\u3002\u7121\u9650\u8cac\u4efb\u80a1\u6771\u5c0d\u516c\u53f8\u50b5\u52d9\u8ca0\u9023\u5e36\u7121\u9650\u6e05\u511f\u8cac\u4efb\uff1b\u6709\u9650\u8cac\u4efb\u80a1\u6771\u5c31\u5176\u51fa\u8cc7\u984d\u70ba\u9650\uff0c\u5c0d\u516c\u53f8\u8ca0\u5176\u8cac\u4efb\u3002<\/span>\n<\/p>\n

    \n\t\uff44\u7121\u9650\u516c\u53f8\uff1a\u6307\u4e8c\u4eba\u4ee5\u4e0a\u80a1\u6771\u6240\u7d44\u7e54\uff0c\u5c0d\u516c\u53f8\u50b5\u52d9\u8ca0\u9023\u5e36\u7121\u9650\u6e05\u511f\u8cac\u4efb\u3002<\/span>\n<\/p>\n

    \n\t\uff12\u884c\u865f\uff1a\u8ca0\u8cac\u4eba\u5c0d\u516c\u53f8\u50b5\u52d9\u8ca0\u7121\u9650\u6e05\u511f\u8cac\u4efb\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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