{"id":10059,"date":"2026-04-01T00:35:54","date_gmt":"2026-03-31T16:35:54","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=10059"},"modified":"2026-04-01T00:35:54","modified_gmt":"2026-03-31T16:35:54","slug":"bookkeeper-act-enforcement-rules","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/bookkeeper-act-enforcement-rules\/","title":{"rendered":"\u7576\u4f60\u641c\u5c0b\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\uff1a\u60f3\u5831\u8003\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u7684\u4eba\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u4e0d\u53ea\u662f\u6cd5\u689d\uff0c\u800c\u662f\u600e\u9ebc\u628a\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u8b80\u6210\u5206\u6578\u3001\u8b80\u6210\u5224\u65b7\u3001\u8b80\u6210\u672a\u4f86\u5de5\u4f5c\u5e95\u6c23"},"content":{"rendered":"
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\u6709\u7d93\u9a57\u7684\u88dc\u7fd2\u73ed\u8001\u5e2b\u901a\u5e38\u77e5\u9053\uff0c\u5b78\u751f\u5728\u8b80\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u6642\uff0c\u6700\u6015\u7684\u662f\u300c\u50cf\u61c2\u975e\u61c2\u300d\u3002\u56e0\u6b64\uff0c\u771f\u6b63\u6210\u719f\u7684\u8ab2\u7a0b\u5b89\u6392\uff0c\u6703\u5148\u5e36\u5b78\u751f\u6293\u4e3b\u5e79\uff0c\u518d\u6574\u7406\u7d30\u7bc0\uff0c\u518d\u900f\u904e\u984c\u76ee\u628a\u89c0\u5ff5\u56fa\u5b9a\u4f4f\u3002\u4f8b\u5982\uff0c\u6709\u4e9b\u8001\u5e2b\u6703\u5148\u628a\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u4e2d\u5bb9\u6613\u6df7\u6dc6\u7684\u6982\u5ff5\u5206\u6210\u5e7e\u7d44\uff0c\u8b93\u5b78\u751f\u5148\u61c2\u898f\u5b9a\u5c0d\u61c9\u7684\u5834\u666f\uff0c\u518d\u9032\u5165\u689d\u6587\u7d30\u7bc0\u3002\u9019\u6a23\u7684\u6559\u6cd5\u770b\u4f3c\u6bd4\u76f4\u63a5\u767c\u80cc\u8aa6\u8868\u6162\uff0c\u4f46\u5be6\u969b\u4e0a\u8a18\u61b6\u66f4\u7a69\uff0c\u56e0\u70ba\u5b78\u751f\u4e0d\u662f\u6b7b\u8a18\uff0c\u800c\u662f\u628a\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u653e\u9032\u4e00\u500b\u80fd\u7406\u89e3\u7684\u6846\u67b6\u88e1\u3002<\/p>\n

\u9019\u88e1\u4e5f\u6709\u4e00\u500b\u5f88\u591a\u8003\u751f\u5230\u5f8c\u671f\u624d\u6703\u767c\u73fe\u7684\u771f\u5be6\u7d93\u9a57\uff1a\u540c\u6a23\u8b80\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\uff0c\u6709\u4eba\u8d8a\u8b80\u8d8a\u6e05\u695a\uff0c\u6709\u4eba\u8d8a\u8b80\u8d8a\u6df7\u4e82\uff0c\u5dee\u5225\u5f80\u5f80\u4e0d\u662f\u6559\u6750\u539a\u8584\uff0c\u800c\u662f\u6709\u6c92\u6709\u88ab\u6b63\u78ba\u5e36\u8b80\u3002\u82e5\u4f60\u66fe\u7d93\u9047\u904e\u9019\u7a2e\u60c5\u6cc1\u2014\u2014\u689d\u6587\u756b\u6eff\u91cd\u9ede\u3001\u7b46\u8a18\u5beb\u5f88\u591a\u3001\u984c\u76ee\u537b\u9084\u662f\u5e38\u5e38\u932f\u5728\u76f8\u4f3c\u6982\u5ff5\u4e0a\u2014\u2014\u90a3\u901a\u5e38\u4e0d\u662f\u4f60\u4e0d\u9069\u5408\u8003\uff0c\u800c\u662f\u4f60\u73fe\u5728\u4f7f\u7528\u7684\u65b9\u6cd5\u6c92\u6709\u771f\u6b63\u5c0d\u61c9\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u7684\u7279\u6027\u3002\u56e0\u70ba\u6cd5\u898f\u5b78\u7fd2\u548c\u4e00\u822c\u77e5\u8b58\u578b\u79d1\u76ee\u4e0d\u540c\uff0c\u5b83\u4e0d\u53ea\u662f\u8a18\u61b6\u8cc7\u8a0a\uff0c\u66f4\u9700\u8981\u5efa\u7acb\u908a\u754c\u611f\u3001\u7a0b\u5e8f\u611f\u8207\u8a9e\u610f\u654f\u611f\u5ea6\u3002\u9019\u7a2e\u80fd\u529b\uff0c\u4e0d\u662f\u9760\u885d\u523a\u524d\u5169\u9031\u786c\u80cc\u5c31\u80fd\u88dc\u56de\u4f86\u7684\u3002<\/p>\n

\u6240\u4ee5\uff0c\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u5728\u8655\u7406\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u6642\uff0c\u6700\u6709\u50f9\u503c\u7684\u5730\u65b9\uff0c\u5f9e\u4f86\u4e0d\u662f\u5e6b\u4f60\u7701\u7565\u5167\u5bb9\uff0c\u800c\u662f\u5e6b\u4f60\u907f\u514d\u932f\u8aa4\u7406\u89e3\u3002\u5c24\u5176\u5c0d\u5728\u8077\u8003\u751f\u3001\u8f49\u8077\u8003\u751f\u3001\u6216\u66fe\u7d93\u81ea\u4fee\u5931\u5229\u7684\u8003\u751f\u4f86\u8aaa\uff0c\u6642\u9593\u6700\u6d6a\u8cbb\u7684\u4e0d\u662f\u4e0a\u8ab2\uff0c\u800c\u662f\u7528\u932f\u65b9\u6cd5\u53cd\u8986\u91cd\u8b80\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\uff0c\u6700\u5f8c\u9084\u8aa4\u4ee5\u70ba\u81ea\u5df1\u80fd\u529b\u4e0d\u5920\u3002\u771f\u6b63\u503c\u5f97\u6295\u5165\u7684\u8ab2\u7a0b\uff0c\u6703\u8b93\u4f60\u5728\u6709\u9650\u6642\u9593\u5167\uff0c\u628a\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u8f49\u5316\u6210\u7a69\u5b9a\u7684\u5224\u65b7\u529b\uff0c\u800c\u4e0d\u662f\u53ea\u662f\u52c9\u5f37\u61c9\u4ed8\u4e00\u6642\u7684\u8a18\u61b6\u3002<\/p>\n

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\u98a8\u96aa\u63d0\u9192\u4e5f\u5fc5\u9808\u8aaa\u6e05\u695a\u3002\u5f88\u591a\u4eba\u6e96\u5099\u8003\u8a66\u6642\uff0c\u6703\u628a\u98a8\u96aa\u60f3\u6210\u300c\u8003\u4e0d\u4e0a\u300d\uff0c\u4f46\u5176\u5be6\u66f4\u5927\u7684\u98a8\u96aa\u662f\u300c\u4ee5\u70ba\u81ea\u5df1\u6e96\u5099\u5c0d\u4e86\u300d\u3002\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u770b\u4f3c\u7bc7\u5e45\u6709\u9650\uff0c\u5bb9\u6613\u8b93\u4eba\u7522\u751f\u4f4e\u4f30\uff1b\u4e00\u65e6\u4f4e\u4f30\uff0c\u5c31\u6703\u628a\u4e3b\u8981\u6642\u9593\u90fd\u653e\u5728\u81ea\u5df1\u6bd4\u8f03\u719f\u6089\u7684\u79d1\u76ee\uff0c\u7b49\u5230\u8003\u524d\u624d\u767c\u73fe\u6cd5\u898f\u984c\u4e0d\u662f\u53ea\u770b\u904e\u5c31\u884c\u3002\u53e6\u4e00\u500b\u98a8\u96aa\uff0c\u662f\u628a\u88dc\u7fd2\u73ed\u7576\u6210\u842c\u9748\u4e39\u3002\u4e0d\u662f\u5831\u540d\u4e86\uff0c\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u5c31\u6703\u81ea\u52d5\u8b8a\u61c2\uff1b\u771f\u6b63\u8981\u770b\u7684\uff0c\u662f\u9019\u500b\u8ab2\u7a0b\u6709\u6c92\u6709\u80fd\u529b\u628a\u689d\u6587\u8b1b\u6210\u4f60\u807d\u5f97\u61c2\u3001\u8a18\u5f97\u4f4f\u3001\u7528\u5f97\u4e0a\u7684\u7cfb\u7d71\u3002\u5982\u679c\u53ea\u662f\u628a\u8b1b\u7fa9\u767c\u5f97\u5f88\u5b8c\u6574\u3001\u628a\u6cd5\u898f\u756b\u6210\u87a2\u5149\u8272\uff0c\u537b\u6c92\u6709\u5354\u52a9\u4f60\u505a\u5224\u65b7\uff0c\u6700\u5f8c\u9084\u662f\u6703\u5728\u8003\u5834\u4e0a\u51fa\u73fe\u300c\u56db\u500b\u9078\u9805\u90fd\u597d\u50cf\u770b\u904e\u300d\u7684\u7a98\u5883\u3002<\/p>\n

\u56e0\u6b64\uff0c\u7576\u4f60\u641c\u5c0b\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u6642\uff0c\u4e0d\u59a8\u5148\u8aa0\u5be6\u5224\u65b7\u81ea\u5df1\u7684\u5099\u8003\u578b\u614b\uff1a\u4f60\u662f\u64c5\u9577\u81ea\u6211\u5efa\u69cb\u77e5\u8b58\u7684\u4eba\uff0c\u9084\u662f\u9700\u8981\u6709\u4eba\u5e36\u4f60\u5efa\u7acb\u6846\u67b6\u7684\u4eba\uff1f\u4f60\u6709\u8db3\u5920\u6642\u9593\u8a66\u932f\u55ce\uff1f\u4f60\u80fd\u78ba\u5b9a\u81ea\u5df1\u8b80\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u6642\u6c92\u6709\u8aa4\u89e3\u95dc\u9375\u6982\u5ff5\u55ce\uff1f\u9019\u4e9b\u554f\u984c\u6bd4\u300c\u54ea\u4e00\u5bb6\u6700\u4fbf\u5b9c\u300d\u66f4\u91cd\u8981\u3002\u56e0\u70ba\u5c0d\u591a\u6578\u8003\u751f\u800c\u8a00\uff0c\u771f\u6b63\u6c7a\u5b9a\u7d50\u679c\u7684\uff0c\u4e0d\u662f\u6709\u6c92\u6709\u8b80\uff0c\u800c\u662f\u6709\u6c92\u6709\u5728\u5c0d\u7684\u7bc0\u594f\u88e1\u628a\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u8b80\u6210\u6709\u628a\u63e1\u7684\u80fd\u529b\u3002<\/p>\n

\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u5e36\u51fa\u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff0c\u4e0d\u8a72\u53ea\u505c\u5728\u8cbb\u7528\u9ad8\u4f4e\uff1a\u9078\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u6642\uff0c\u66f4\u8981\u6bd4\u8f03\u6559\u5b78\u908f\u8f2f\u3001\u6848\u4f8b\u6df1\u5ea6\u3001\u5e36\u8b80\u80fd\u529b\u8207\u98a8\u96aa\u610f\u8b58<\/h2>\n

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\u7b2c\u4e00\u500b\u8981\u6bd4\u8f03\u7684\uff0c\u662f\u6559\u5b78\u908f\u8f2f\u3002\u6709\u4e9b\u8ab2\u7a0b\u6559\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\uff0c\u7fd2\u6163\u7528\u300c\u9010\u689d\u5ff5\u904e\u53bb\u300d\u7684\u65b9\u5f0f\uff0c\u512a\u9ede\u662f\u5b8c\u6574\uff0c\u7f3a\u9ede\u662f\u5b78\u751f\u5bb9\u6613\u5931\u53bb\u7d50\u69cb\u611f\uff0c\u8b80\u5230\u5f8c\u9762\u53ea\u5269\u96f6\u788e\u5370\u8c61\u3002\u53e6\u4e00\u4e9b\u8ab2\u7a0b\u5247\u6703\u5148\u7528\u5be6\u969b\u5834\u666f\u6216\u547d\u984c\u89d2\u5ea6\u5e36\u5165\uff0c\u518d\u56de\u5230\u689d\u6587\uff0c\u8b93\u5b78\u751f\u77e5\u9053\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u4e0d\u662f\u7368\u7acb\u5b58\u5728\uff0c\u800c\u662f\u548c\u8003\u984c\u3001\u6d41\u7a0b\u3001\u57f7\u696d\u8cac\u4efb\u7dca\u5bc6\u9023\u52d5\u3002\u5c0d\u771f\u6b63\u60f3\u8003\u4e0a\u3001\u4e5f\u60f3\u5177\u5099\u57fa\u672c\u5c08\u696d\u611f\u7684\u4eba\u4f86\u8aaa\uff0c\u5f8c\u8005\u901a\u5e38\u66f4\u6709\u50f9\u503c\uff0c\u56e0\u70ba\u4f60\u5b78\u5230\u7684\u4e0d\u662f\u6b7b\u5167\u5bb9\uff0c\u800c\u662f\u689d\u6587\u80cc\u5f8c\u7684\u5224\u65b7\u6a21\u5f0f\u3002<\/p>\n

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\u7b2c\u4e09\u500b\u8981\u6bd4\u8f03\u7684\uff0c\u662f\u5e36\u8b80\u80fd\u529b\u3002\u5f88\u591a\u5b78\u751f\u5176\u5be6\u4e0d\u662f\u4e0d\u80fd\u81ea\u5df1\u8b80\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\uff0c\u800c\u662f\u4e0d\u77e5\u9053\u8a72\u600e\u9ebc\u8b80\u624d\u6709\u6548\u3002\u5e36\u8b80\u80fd\u529b\u5f37\u7684\u8001\u5e2b\uff0c\u4e0d\u6703\u8b93\u4f60\u628a\u6bcf\u4e00\u689d\u91cd\u8981\u6027\u90fd\u770b\u6210\u4e00\u6a23\uff0c\u4e5f\u4e0d\u6703\u8b93\u4f60\u8b80\u5b8c\u4e00\u6574\u7ae0\u537b\u4e0d\u77e5\u9053\u6838\u5fc3\u5728\u54ea\u3002\u4ed6\u6703\u5e6b\u4f60\u5206\u6e05\u695a\u54ea\u4e9b\u662f\u9aa8\u5e79\u3001\u54ea\u4e9b\u662f\u5ef6\u4f38\u3001\u54ea\u4e9b\u662f\u5e38\u8003\u9677\u9631\u3001\u54ea\u4e9b\u662f\u7406\u89e3\u5f8c\u81ea\u7136\u80fd\u63a8\u5f97\u51fa\u4f86\u7684\u90e8\u5206\u3002\u9019\u6a23\u7684\u5e36\u8b80\uff0c\u4e0d\u53ea\u63d0\u5347\u6548\u7387\uff0c\u4e5f\u6703\u964d\u4f4e\u7126\u616e\u611f\uff0c\u56e0\u70ba\u4f60\u6703\u958b\u59cb\u611f\u53d7\u5230\u81ea\u5df1\u5c0d\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u7684\u638c\u63e1\u662f\u6709\u5c64\u6b21\u3001\u6709\u9032\u5ea6\u7684\u3002<\/p>\n

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\u7b2c\u4e94\u500b\u5e38\u898b\u554f\u984c\u662f\uff1a\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u8a72\u653e\u5728\u5099\u8003\u524d\u671f\u9084\u662f\u5f8c\u671f\uff1f\u6bd4\u8f03\u7a69\u59a5\u7684\u505a\u6cd5\uff0c\u662f\u524d\u671f\u5c31\u9032\u5834\uff0c\u4f46\u4e0d\u8981\u4e00\u958b\u59cb\u5c31\u7528\u6b7b\u80cc\u65b9\u5f0f\u786c\u653b\u3002\u524d\u671f\u5148\u5efa\u7acb\u5c0d\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u7684\u9aa8\u67b6\u7406\u89e3\uff0c\u4e2d\u671f\u900f\u904e\u984c\u76ee\u8207\u8ab2\u7a0b\u5e36\u8b80\u6df1\u5316\uff0c\u5f8c\u671f\u518d\u505a\u9ad8\u983b\u6613\u932f\u9ede\u7684\u6574\u7406\uff0c\u9019\u6a23\u6703\u6bd4\u6700\u5f8c\u624d\u81e8\u6642\u62b1\u4f5b\u8173\u66f4\u7a69\u3002\u56e0\u70ba\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u9700\u8981\u7684\u662f\u53cd\u8986\u63a5\u89f8\u8207\u9010\u6b65\u6df1\u5316\uff0c\u4e0d\u662f\u4e00\u6b21\u58d3\u7e2e\u8a18\u61b6\u5c31\u80fd\u5b8c\u5168\u638c\u63e1\u3002<\/p>\n

\u9019\u4e9b FAQ \u7684\u5171\u540c\u6838\u5fc3\u5f88\u6e05\u695a\uff1a\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u4e0d\u662f\u4e00\u500b\u53ef\u6709\u53ef\u7121\u7684\u9644\u5c6c\u95dc\u9375\u5b57\uff0c\u800c\u662f\u80fd\u76f4\u63a5\u53cd\u6620\u8003\u751f\u5b78\u7fd2\u6210\u719f\u5ea6\u8207\u8ab2\u7a0b\u9069\u914d\u5ea6\u7684\u91cd\u8981\u6307\u6a19\u3002\u8ab0\u80fd\u628a\u5b83\u8b80\u61c2\uff0c\u8ab0\u5c31\u66f4\u6709\u6a5f\u6703\u5728\u8003\u8a66\u8207\u5f8c\u7e8c\u5de5\u4f5c\u7406\u89e3\u4e0a\u7ad9\u5f97\u66f4\u7a69\u3002<\/p>\n

\u8a18\u5e33\u58eb\u6cd5\u65bd\u884c\u7d30\u5247\u771f\u6b63\u80fd\u5e6b\u4f60\u5efa\u7acb\u7684\uff0c\u4e0d\u53ea\u662f\u8003\u984c\u547d\u4e2d\u7387\uff0c\u800c\u662f\u4f60\u5c0d\u8a18\u5e33\u58eb\u9019\u689d\u8def\u7684\u7406\u89e3\u539a\u5ea6\uff1a\u5f9e\u641c\u5c0b\u4e00\u500b\u95dc\u9375\u5b57\uff0c\u5230\u9078\u5c0d\u4e00\u500b\u80fd\u966a\u4f60\u8d70\u5b8c\u6574\u6bb5\u5099\u8003\u671f\u7684\u88dc\u7fd2\u73ed<\/h2>\n

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