{"id":2964,"date":"2019-03-23T15:23:47","date_gmt":"2019-03-23T07:23:47","guid":{"rendered":"http:\/\/www.taipei-accounting.com\/?p=2964"},"modified":"2019-06-01T02:31:29","modified_gmt":"2019-05-31T18:31:29","slug":"%e5%87%ba%e9%80%b2%e5%8f%a3%e5%bb%a0%e5%95%86%e7%99%bb%e8%a8%98%e8%be%a6%e6%b3%95%e6%a2%9d%e6%96%87%e8%a6%8f%e5%ae%9a","status":"publish","type":"post","link":"http:\/\/www.taipei-accounting.com\/?p=2964","title":{"rendered":"\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\u8fa6\u6cd5\u689d\u6587\u898f\u5b9a"},"content":{"rendered":"<h3>\n\t<strong>\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\u8fa6\u6cd5<\/strong><br \/>\n<\/h3>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=1\">\u7b2c 1 \u689d<\/a>&nbsp;\u672c\u8fa6\u6cd5\u4f9d\u8cbf\u6613\u6cd5\u7b2c\u4e5d\u689d\u7b2c\u4e94\u9805\u898f\u5b9a\u8a02\u5b9a\u4e4b\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=2\">\u7b2c 2 \u689d<\/a>&nbsp;\u516c\u53f8\u6216\u5546\u865f\u7d93\u71df\u51fa\u9032\u53e3\u696d\u52d9\uff0c\u9664\u6cd5\u4ee4\u53e6\u6709\u7981\u6b62\u6216\u9650\u5236\u898f\u5b9a\u8005\u5916\uff0c\u5f97\u4f9d\u672c\u8fa6\u6cd5\u5411\u7d93\u6fdf\u90e8\u570b\u969b\u8cbf\u6613\u5c40\uff08\u4ee5\u4e0b\u7c21\u7a31\u8cbf\u6613\u5c40\uff09\u7533\u8acb\u767b\u8a18\u70ba\u51fa\u9032\u53e3\u5ee0\u5546\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=3\">\u7b2c 3 \u689d<\/a>&nbsp;\u7533\u8acb\u9810\u67e5\u82f1\u6587\u540d\u7a31\uff0c\u5176\u7533\u8acb\u6587\u4ef6\u5f97\u4ee5\u66f8\u9762\u3001\u50b3\u771f\u6216\u96fb\u5b50\u8cc7\u6599\u50b3\u8f38\u65b9\u5f0f\u8fa6\u7406\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=4\">\u7b2c 4 \u689d<\/a>&nbsp;\u82f1\u6587\u540d\u7a31\u767b\u8a18\uff0c\u61c9\u8f09\u660e\u4e3b\u9ad4\u540d\u7a31\u53ca\u7d44\u7e54\u7a2e\u985e\uff1b\u5916\u570b\u5206\u516c\u53f8\u4e4b\u82f1\u6587\u540d\u7a31\u61c9\u6a19\u660e\u5176\u570b\u7c4d\u53ca\u5206\u516c\u53f8\u540d\u7a31\u3002\u7533\u8acb\u767b\u8a18\u4e4b\u82f1\u6587\u540d\u7a31\uff0c\u5176\u6a19\u660e\u7522\u696d\u4e4b\u5c08\u696d\u540d\u8a5e\uff0c\u4e0d\u5f97\u903e\u5176\u71df\u696d\u9805\u76ee\u7bc4\u570d\u3002\u82f1\u6587\u540d\u7a31\u4e0d\u5f97\u8207\u653f\u5e9c\u6a5f\u95dc\u6216\u516c\u76ca\u5718\u9ad4\u6709\u6df7\u540c\u8aa4\u8a8d\u4e4b\u865e\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=5     \">\u7b2c 5 \u689d<\/a>&nbsp;\u51fa\u9032\u53e3\u5ee0\u5546\u82f1\u6587\u540d\u7a31\u4e0d\u5f97\u8207\u73fe\u6709\u6216\u7d93\u8cbf\u6613\u5c40\u8a3b\u92b7\u3001\u64a4\u92b7\u6216\u5ee2\u6b62\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\u672a\u6eff\u4e8c\u5e74\u4e4b\u51fa\u9032\u53e3\u5ee0\u5546\u82f1\u6587\u540d\u7a31\u76f8\u540c\u3002\u4f46\u6709\u6b63\u7576\u7406\u7531\u7d93\u8cbf\u6613\u5c40\u5c08\u6848\u6838<br \/>\n\t\u51c6\u6216\u5916\u570b\u5206\u516c\u53f8\u4e4b\u82f1\u6587\u540d\u7a31\u8207\u5176\u5916\u570b\u516c\u53f8\u76f8\u540c\uff0c\u4e14\u6a19\u660e\u5176\u570b\u7c4d\u53ca\u5206\u516c\u53f8\u540d\u7a31\u8005\uff0c\u4e0d\u5728\u6b64\u9650\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=5-1   \">\u7b2c 5-1 \u689d<\/a>&nbsp;\u51fa\u9032\u53e3\u5ee0\u5546\u82f1\u6587\u540d\u7a31\u662f\u5426\u76f8\u540c\uff0c\u61c9\u5c31\u5176\u4e3b\u9ad4\u540d\u7a31\u5be9\u67e5\uff1b\u4e3b\u9ad4\u540d\u7a31\u4e0d\u76f8\u540c\uff0c\u5176\u82f1\u6587\u540d\u7a31\u70ba\u4e0d\u76f8\u540c\u3002\u82f1\u6587\u540d\u7a31\u4e2d\u6a19\u660e\u4e0d\u540c\u696d\u52d9\u7a2e\u985e\u6216\u53ef\u8cc7\u5340\u5225\u4e4b\u6587\u5b57\u8005\uff0c\u7e31\u5176\u4e3b\u9ad4\u540d\u7a31\u76f8\u540c\uff0c\u5176\u82f1\u6587\u540d\u7a31\u8996\u70ba\u4e0d\u76f8\u540c\u3002\u524d\u9805\u53ef\u8cc7\u5340\u5225\u4e4b\u6587\u5b57\u4e0d\u5305\u62ec\u4e00\u822c\u975e\u5c08\u696d\u540d\u8a5e\u3001\u51a0\u8a5e\u3001\u7e2e\u5beb\u3001\u7a7a\u683c\u3001\u7b26\u865f\u3001\u540d\u8a5e\u55ae\u8907\u6578\u8b8a\u5316\u3001\u8a5e\u985e\u8b8a\u5316\u3001\u5927\u5c0f\u5beb\u3001\u5730\u540d\u53ca\u7d44\u7e54\u7a2e\u985e\u3002\u524d\u9805\u4e00\u822c\u975e\u5c08\u696d\u540d\u8a5e\u6307 ENTERPRISE\u3001INDUSTRY\u3001EXPORT\u3001IMPORT\u3001TRADE\u3001BUSINESS\u3001COMMERCE\u3001INTERNATIONAL\u3001MANUFACTURING \u6216 GROUP\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=6     \">\u7b2c 6 \u689d<\/a>\uff08\u522a\u9664\uff09\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=7\">\u7b2c 7 \u689d<\/a>&nbsp;\u7533\u8acb\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\uff0c\u61c9\u6aa2\u9644\u7533\u8acb\u66f8\uff0c\u4ee5\u66f8\u9762\u3001\u50b3\u771f\u6216\u96fb\u5b50\u8cc7\u6599\u50b3\u8f38\u65b9\u5f0f\u8fa6\u7406\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=7-1\">\u7b2c 7-1 \u689d<\/a>&nbsp;\u51fa\u9032\u53e3\u5ee0\u5546\u4e0b\u5217\u767b\u8a18\u4e8b\u9805\uff0c\u8cbf\u6613\u5c40\u5f97\u4e88\u516c\u958b\uff0c\u4efb\u4f55\u4eba\u5f97\u81f3\u8cbf\u6613\u5c40\u4e4b\u8cc7\u8a0a\u7db2\u7ad9\u67e5\u95b1\uff1a<br \/>\n\t\u4e00\u3001\u4e2d\u82f1\u6587\u540d\u7a31\u3002<br \/>\n\t\u4e8c\u3001\u4e2d\u82f1\u6587\u71df\u696d\u5730\u5740\u3002<br \/>\n\t\u4e09\u3001\u4ee3\u8868\u4eba\u6216\u8ca0\u8cac\u4eba\u59d3\u540d\u3002<br \/>\n\t\u56db\u3001\u96fb\u8a71\u53ca\u50b3\u771f\u865f\u78bc\u3002<br \/>\n\t\u4e94\u3001\u51fa\u9032\u53e3\u8cc7\u683c\u3002<br \/>\n\t\u51fa\u9032\u53e3\u5ee0\u5546\u5f97\u5c07\u4e0b\u5217\u4e8b\u9805\uff0c\u81ea\u884c\u767b\u9304\u65bc\u524d\u9805\u8cbf\u6613\u5c40\u4e4b\u8cc7\u8a0a\u7db2\u7ad9\uff1a<br \/>\n\t\u4e00\u3001\u7db2\u5740\u3002<br \/>\n\t\u4e8c\u3001\u96fb\u5b50\u90f5\u4ef6\u5730\u5740\u3002<br \/>\n\t\u4e09\u3001\u51fa\u9032\u53e3\u7522\u54c1\u9805\u76ee\u3002<br \/>\n\t\u56db\u3001\u5176\u4ed6\u6709\u52a9\u65bc\u5546\u696d\u8cbf\u6613\u6d3b\u52d5\u4e8b\u9805\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=8\">\u7b2c 8 \u689d<\/a>&nbsp;\u51fa\u9032\u53e3\u5ee0\u5546\u4f9d\u6cd5\u5408\u4f75\u6216\u8b8a\u66f4\u4e2d\u6587\u6216\u82f1\u6587\u540d\u7a31\u3001\u7d44\u7e54\u3001\u4ee3\u8868\u4eba\u6216\u71df\u696d\u8655\u6240\uff0c\u61c9\u6aa2\u5177\u6709\u95dc\u6587\u4ef6\u5411\u8cbf\u6613\u5c40\u8fa6\u7406\u8b8a\u66f4\u767b\u8a18\u3002\u51fa\u9032\u53e3\u5ee0\u5546\u61c9\u65bc\u8fa6\u59a5\u524d\u9805\u8b8a\u66f4\u767b\u8a18\u5f8c\uff0c\u59cb\u5f97\u7e7c\u7e8c\u7d93\u71df\u51fa\u9032\u53e3\u696d\u52d9\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=8-1\">\u7b2c 8-1 \u689d<\/a>&nbsp;\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\u5f8c\uff0c\u6709\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\u8005\uff0c\u7531\u8cbf\u6613\u5c40\u5ee2\u6b62\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\uff1a<br \/>\n\t\u4e00\u3001\u51fa\u9032\u53e3\u5ee0\u5546\u5411\u8cbf\u6613\u5c40\u7533\u8acb\u5ee2\u6b62\u767b\u8a18\u3002<br \/>\n\t\u4e8c\u3001\u51fa\u9032\u53e3\u5ee0\u5546\u8b8a\u66f4\u516c\u53f8\u6216\u5546\u865f\u7d93\u71df\u9805\u76ee\uff0c\u5982\u7e7c\u7e8c\u7d93\u71df\u51fa\u9032\u53e3\u696d\u52d9\u6709\u9055\u6cd5\u4ee4\u7981\u6b62\u6216\u9650\u5236\u898f\u5b9a\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=9\">\u7b2c 9 \u689d<\/a>&nbsp;\u51fa\u9032\u53e3\u5ee0\u5546\u56e0\u696d\u52d9\u9700\u8981\uff0c\u5f97\u5411\u8cbf\u6613\u5c40\u7533\u8acb\u6838\u767c\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\u8b49\u660e\u66f8\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=10\">\u7b2c 10 \u689d<\/a>&nbsp;\u4f9d\u672c\u8fa6\u6cd5\u6240\u9001\u4e4b\u5404\u9805\u6587\u4ef6\uff0c\u5f97\u4f9d\u96fb\u5b50\u7c3d\u7ae0\u6cd5\u898f\u5b9a\uff0c\u4ee5\u96fb\u5b50\u65b9\u5f0f\u70ba\u4e4b\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=10-1\">\u7b2c 10-1 \u689d<\/a>&nbsp;\u6cd5\u4eba\u3001\u5718\u9ad4\u4f9d\u672c\u6cd5\u7b2c\u5341\u689d\u7b2c\u4e8c\u9805\u898f\u5b9a\u7533\u8acb\u767b\u8a18\u70ba\u51fa\u9032\u53e3\u5ee0\u5546\u8005\uff0c\u61c9\u6aa2\u9644\u7533\u8acb\u66f8\u53ca\u6cd5\u4eba\u767b\u8a18\u8b49\u66f8\u3001\u5408\u4f5c\u793e\u767b\u8a18\u8b49\u6216\u5176\u4ed6\u7d93\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u6838\u767c\u4e4b\u7acb\u6848\u8b49\u66f8\u3002\u524d\u9805\u6cd5\u4eba\u3001\u5718\u9ad4\u7533\u8acb\u51fa\u9032\u53e3\u5ee0\u5546\u767b\u8a18\uff0c\u6e96\u7528\u672c\u8fa6\u6cd5\u6709\u95dc\u767b\u8a18\u3001\u8b8a\u66f4\u767b\u8a18\u7a0b\u5e8f\u3001\u82f1\u6587\u540d\u7a31\u4f7f\u7528\u53ca\u5176\u4ed6\u61c9\u9075\u884c\u4e8b\u9805\u4e4b\u898f\u5b9a\u3002\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t&nbsp;\n<\/p>\n<p>\n\t<a href=\"LawSingle.aspx?pcode=J0090006&amp;flno=11    \">\u7b2c 11 \u689d<\/a>&nbsp;\u672c\u8fa6\u6cd5\u81ea\u767c\u5e03\u65e5\u65bd\u884c\u3002<br 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