{"id":10903,"date":"2026-04-08T19:23:29","date_gmt":"2026-04-08T11:23:29","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=10903"},"modified":"2026-04-08T19:23:29","modified_gmt":"2026-04-08T11:23:29","slug":"bookkeeper-related-regulations-administrative-procedure-act","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/bookkeeper-related-regulations-administrative-procedure-act\/","title":{"rendered":"\u7576\u4f60\u641c\u5c0b\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u6642\uff0c\u771f\u6b63\u8a72\u9078\u7684\u662f\u80fd\u628a\u6cd5\u689d\u8b80\u6210\u89e3\u984c\u908f\u8f2f\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed"},"content":{"rendered":"
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\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u8981\u600e\u9ebc\u9078\u64c7\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff1a\u4e0d\u662f\u770b\u8ab0\u8b1b\u5f97\u71b1\u9b27\uff0c\u800c\u662f\u770b\u8ab0\u80fd\u628a\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u6559\u5230\u4f60\u771f\u7684\u6703\u5beb<\/h2>\n

\u8ac7\u5230\u5831\u540d\u8207\u5426\uff0c\u5f88\u591a\u4eba\u6703\u76f4\u63a5\u554f\uff1a\u54ea\u4e00\u5bb6\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u6bd4\u8f03\u597d\uff1f\u4f46\u82e5\u628a\u554f\u984c\u554f\u5f97\u66f4\u6e96\u78ba\u4e00\u9ede\uff0c\u771f\u6b63\u8a72\u554f\u7684\u662f\uff1a\u54ea\u4e00\u5bb6\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\uff0c\u80fd\u8b93\u6211\u5728\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u9019\u79d1\u4e0a\uff0c\u5f9e\u61c2\u6982\u5ff5\u8d70\u5230\u6703\u4f5c\u7b54\uff1f\u9019\u88e1\u7684\u5dee\u7570\u975e\u5e38\u5927\u3002\u5e02\u5834\u4e0a\u6709\u4e9b\u8ab2\u7a0b\u91cd\u5728\u6574\u7406\u8cc7\u6599\uff0c\u6709\u4e9b\u8ab2\u7a0b\u91cd\u5728\u4e0a\u8ab2\u6c1b\u570d\uff0c\u6709\u4e9b\u8ab2\u7a0b\u64c5\u9577\u77ed\u6642\u9593\u6fc0\u767c\u885d\u523a\u611f\uff0c\u4f46\u5c0d\u8003\u751f\u4f86\u8aaa\uff0c\u771f\u6b63\u503c\u5f97\u6295\u5165\u7684\uff0c\u662f\u80fd\u628a\u6982\u5ff5\u3001\u984c\u578b\u3001\u66f8\u5beb\u8207\u8003\u524d\u8907\u76e4\u6574\u5408\u6210\u4e00\u689d\u7dda\u7684\u8ab2\u7a0b\u3002\u56e0\u70ba\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u4e0d\u662f\u53ea\u8981\u807d\u5b8c\u5c31\u597d\uff0c\u800c\u662f\u8981\u80fd\u5728\u5be6\u6230\u4e2d\u7a69\u7a69\u7528\u51fa\u4f86\u3002<\/p>\n

\u5982\u679c\u7528\u300c\u6bd4\u8f03\u8207\u9078\u64c7\u300d\u7684\u89d2\u5ea6\u4f86\u770b\uff0c\u81f3\u5c11\u53ef\u4ee5\u628a\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u5206\u6210\u4e09\u7a2e\u3002\u7b2c\u4e00\u7a2e\uff0c\u662f\u5f37\u8abf\u5167\u5bb9\u591a\u3001\u6559\u6750\u539a\u3001\u8cc7\u6599\u5b8c\u6574\u7684\u985e\u578b\uff0c\u9069\u5408\u672c\u8eab\u81ea\u5f8b\u6027\u9ad8\u3001\u80fd\u81ea\u5df1\u6d88\u5316\u5927\u91cf\u8cc7\u8a0a\u7684\u4eba\uff1b\u4f46\u82e5\u57fa\u790e\u8584\u5f31\uff0c\u53cd\u800c\u53ef\u80fd\u8d8a\u8b80\u8d8a\u4e82\u3002\u7b2c\u4e8c\u7a2e\uff0c\u662f\u5f37\u8abf\u91cd\u9ede\u6fc3\u7e2e\u3001\u5feb\u901f\u4e0a\u624b\u7684\u985e\u578b\uff0c\u5c0d\u6642\u9593\u6709\u9650\u7684\u5728\u8077\u8003\u751f\u6709\u5438\u5f15\u529b\uff0c\u53ef\u662f\u82e5\u6fc3\u7e2e\u904e\u982d\uff0c\u9762\u5c0d\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u9019\u985e\u9700\u8981\u908f\u8f2f\u5c64\u6b21\u7684\u79d1\u76ee\uff0c\u5bb9\u6613\u51fa\u73fe\u53ea\u77e5\u5176\u7136\u3001\u4e0d\u77e5\u5176\u6240\u4ee5\u7136\u7684\u554f\u984c\u3002\u7b2c\u4e09\u7a2e\uff0c\u5247\u662f\u628a\u8b1b\u89e3\u3001\u6f14\u7df4\u3001\u6279\u6539\u3001\u8907\u7fd2\u7bc0\u594f\u7d50\u5408\u8d77\u4f86\u7684\u985e\u578b\uff0c\u9019\u985e\u8ab2\u7a0b\u672a\u5fc5\u6700\u82b1\u4fcf\uff0c\u537b\u5f80\u5f80\u6700\u7a69\u3002\u56e0\u70ba\u5b83\u4e0d\u662f\u53ea\u8b93\u4f60\u201c\u807d\u904e\u201d\uff0c\u800c\u662f\u8981\u6c42\u4f60\u628a\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u771f\u6b63\u8f49\u5316\u6210\u8f38\u51fa\u80fd\u529b\u3002\u5c0d\u591a\u6578\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u7684\u4eba\u800c\u8a00\uff0c\u5f8c\u8005\u901a\u5e38\u66f4\u6709\u9577\u671f\u50f9\u503c\u3002<\/p>\n

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\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u5e38\u898b\u554f\u984cFAQ\uff1a\u5831\u540d\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u524d\uff0c\u8003\u751f\u6700\u5e38\u64d4\u5fc3\u7684\u4e0d\u662f\u4e0a\u4e0d\u4e0a\u8ab2\uff0c\u800c\u662f\u6015\u82b1\u4e86\u6642\u9593\u4ecd\u7136\u6293\u4e0d\u5230\u91cd\u9ede<\/h2>\n

\u5f88\u591a\u4eba\u5728\u641c\u5c0b\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u6642\uff0c\u5fc3\u88e1\u5176\u5be6\u6709\u4e0d\u5c11\u6c92\u8aaa\u51fa\u53e3\u7684\u7591\u554f\u3002\u4ee5\u4e0b\u9019\u4e9b\u554f\u984c\uff0c\u5e7e\u4e4e\u90fd\u662f\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u6642\u4e00\u5b9a\u6703\u9047\u5230\u7684\u771f\u5be6\u9867\u616e\u3002<\/p>\n

Q1\uff1a\u6211\u4e0d\u662f\u6cd5\u5f8b\u672c\u79d1\uff0c\u8b80\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u6703\u4e0d\u6703\u7279\u5225\u5403\u529b\uff1f
\u6703\u6709\u9580\u6abb\uff0c\u4f46\u4e0d\u4ee3\u8868\u4e0d\u80fd\u7a81\u7834\u3002\u5c0d\u975e\u6cd5\u5f8b\u80cc\u666f\u8003\u751f\u4f86\u8aaa\uff0c\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u6700\u96e3\u7684\u4e0d\u662f\u5c08\u6709\u540d\u8a5e\uff0c\u800c\u662f\u6cd5\u898f\u601d\u7dad\u7684\u9806\u5e8f\u3002\u5982\u679c\u4e00\u958b\u59cb\u5c31\u81ea\u5df1\u786c\u5543\u689d\u6587\uff0c\u78ba\u5be6\u5bb9\u6613\u5931\u53bb\u65b9\u5411\uff1b\u4f46\u82e5\u6709\u67b6\u69cb\u5316\u6559\u5b78\uff0c\u628a\u689d\u6587\u62c6\u6210\u6982\u5ff5\u3001\u60c5\u5883\u3001\u984c\u578b\u8207\u5e38\u898b\u5931\u5206\u9ede\uff0c\u7406\u89e3\u901f\u5ea6\u6703\u6bd4\u4f60\u60f3\u50cf\u4e2d\u5feb\u5f88\u591a\u3002\u597d\u7684\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u50f9\u503c\u5c31\u5728\u9019\u88e1\uff1a\u5b83\u4e0d\u662f\u628a\u5b78\u751f\u7576\u6210\u5df2\u7d93\u61c2\u6cd5\u7684\u4eba\uff0c\u800c\u662f\u628a\u964c\u751f\u5167\u5bb9\u8f49\u6210\u53ef\u8ffd\u4e0a\u7684\u5b78\u7fd2\u8def\u7dda\u3002<\/p>\n

Q2\uff1a\u6211\u53ef\u4ee5\u53ea\u9760\u7b46\u8a18\u6216\u7db2\u8def\u6587\u7ae0\u8b80\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u55ce\uff1f
\u53ef\u4ee5\u8490\u96c6\u8cc7\u6599\uff0c\u4f46\u4e0d\u5efa\u8b70\u628a\u96f6\u788e\u8cc7\u8a0a\u7576\u4e3b\u9ad4\u3002\u56e0\u70ba\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u7684\u56f0\u96e3\u5728\u65bc\u908f\u8f2f\u8207\u9023\u52d5\u6027\uff0c\u4e0d\u5728\u65bc\u55ae\u9ede\u77e5\u8b58\u91cf\u3002\u96f6\u788e\u7b46\u8a18\u53ef\u4ee5\u88dc\u5145\uff0c\u537b\u5f88\u96e3\u7368\u7acb\u652f\u6490\u5b8c\u6574\u5099\u8003\u3002\u6700\u5927\u98a8\u96aa\u662f\u4f60\u6703\u8aa4\u4ee5\u70ba\u81ea\u5df1\u5df2\u7d93\u8b80\u4e86\u5f88\u591a\uff0c\u5be6\u969b\u4e0a\u537b\u6c92\u6709\u5f62\u6210\u7b54\u984c\u80fd\u529b\u3002\u82e5\u771f\u7684\u8981\u81ea\u4fee\uff0c\u4e5f\u81f3\u5c11\u8981\u6709\u4e00\u5957\u660e\u78ba\u67b6\u69cb\uff0c\u4e0d\u80fd\u53ea\u9760\u6771\u62fc\u897f\u6e4a\u3002<\/p>\n

Q3\uff1a\u5831\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u4e4b\u5f8c\uff0c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u5c31\u4e00\u5b9a\u80fd\u62c9\u5206\u55ce\uff1f
\u4e0d\u6703\u56e0\u70ba\u5831\u540d\u5c31\u81ea\u52d5\u62c9\u5206\uff0c\u4f46\u5831\u5c0d\u8ab2\u3001\u7528\u5c0d\u65b9\u6cd5\uff0c\u78ba\u5be6\u80fd\u660e\u986f\u964d\u4f4e\u8d70\u504f\u7684\u6a5f\u7387\u3002\u95dc\u9375\u4e0d\u662f\u201c\u6709\u6c92\u6709\u88dc\u201d\uff0c\u800c\u662f\u201c\u88dc\u7fd2\u73ed\u6709\u6c92\u6709\u8b93\u4f60\u5f9e\u7406\u89e3\u8d70\u5411\u8f38\u51fa\u201d\u3002\u5982\u679c\u53ea\u662f\u4e0a\u8ab2\u807d\u904e\uff0c\u56de\u53bb\u6c92\u6709\u914d\u5408\u7df4\u7fd2\u8207\u8907\u76e4\uff0c\u6210\u6548\u9084\u662f\u6709\u9650\uff1b\u53cd\u904e\u4f86\u8aaa\uff0c\u82e5\u8ab2\u7a0b\u672c\u8eab\u91cd\u8996\u984c\u578b\u8207\u7bc0\u594f\uff0c\u5b78\u751f\u53c8\u9858\u610f\u6301\u7e8c\u8ddf\u9032\uff0c\u9019\u79d1\u901a\u5e38\u6703\u6bd4\u55ae\u7d14\u6b7b\u80cc\u66f4\u6709\u9032\u6b65\u7a7a\u9593\u3002<\/p>\n

Q4\uff1a\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u662f\u4e0d\u662f\u8003\u524d\u518d\u885d\u523a\u5c31\u597d\uff1f
\u9019\u662f\u5f88\u5e38\u898b\u3001\u4e5f\u5f88\u5371\u96aa\u7684\u8aa4\u5224\u3002\u56e0\u70ba\u9019\u79d1\u4e4d\u770b\u4e0d\u50cf\u6703\u8a08\u90a3\u9ebc\u9700\u8981\u9577\u6642\u9593\u6f14\u7df4\uff0c\u5f88\u591a\u4eba\u5c31\u628a\u5b83\u5f80\u5f8c\u653e\uff0c\u4f46\u771f\u6b63\u5230\u8003\u524d\u624d\u6703\u767c\u73fe\uff0c\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u5982\u679c\u524d\u9762\u6c92\u6709\u5148\u5efa\u7acb\u67b6\u69cb\uff0c\u5f8c\u9762\u6839\u672c\u6c92\u6709\u201c\u885d\u201d\u7684\u57fa\u790e\u3002\u8003\u524d\u885d\u523a\u9069\u5408\u505a\u6574\u7406\u3001\u4fee\u6b63\u8207\u719f\u7df4\uff0c\u4e0d\u9069\u5408\u5f9e\u96f6\u958b\u59cb\u7406\u89e3\u3002\u8d8a\u665a\u8655\u7406\uff0c\u58d3\u529b\u8d8a\u5927\uff0c\u8b80\u8d77\u4f86\u4e5f\u8d8a\u5bb9\u6613\u5931\u771f\u3002<\/p>\n

Q5\uff1a\u6211\u61c9\u8a72\u600e\u9ebc\u5224\u65b7\u4e00\u5bb6\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u662f\u5426\u771f\u7684\u9069\u5408\u6211\uff1f
\u5148\u770b\u5b83\u662f\u5426\u80fd\u89e3\u6c7a\u4f60\u73fe\u5728\u6700\u660e\u78ba\u7684\u554f\u984c\u3002\u82e5\u4f60\u662f\u57fa\u790e\u5f31\uff0c\u5c31\u770b\u5b83\u662f\u5426\u628a\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u8b1b\u5f97\u6709\u5c64\u6b21\uff1b\u82e5\u4f60\u662f\u6703\u770b\u4e0d\u6703\u5beb\uff0c\u5c31\u770b\u5b83\u662f\u5426\u91cd\u8996\u984c\u578b\u8207\u7b54\u984c\u8a13\u7df4\uff1b\u82e5\u4f60\u662f\u6642\u9593\u96f6\u788e\uff0c\u5c31\u770b\u5b83\u80fd\u5426\u63d0\u4f9b\u6e05\u695a\u7bc0\u594f\u8207\u8907\u7fd2\u5b89\u6392\u3002\u4e0d\u8981\u53ea\u88ab\u540d\u6c23\u5438\u5f15\uff0c\u4e5f\u4e0d\u8981\u53ea\u770b\u50f9\u683c\u9ad8\u4f4e\uff0c\u6700\u91cd\u8981\u7684\u662f\u8ab2\u7a0b\u8a2d\u8a08\u80fd\u5426\u8b93\u4f60\u628a\u73fe\u5728\u7684\u5f31\u9ede\u88dc\u8d77\u4f86\u3002<\/p>\n

\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u771f\u6b63\u62c9\u958b\u5dee\u8ddd\u7684\u5730\u65b9\uff0c\u5728\u65bc\u4f60\u80fd\u4e0d\u80fd\u628a\u6cd5\u898f\u8a9e\u8a00\u8f49\u6210\u81ea\u5df1\u7684\u7b54\u984c\u8a9e\u8a00\uff0c\u800c\u9019\u6b63\u662f\u8a18\u5e33\u58eb\u88dc\u7fd2\u73ed\u8a72\u63d0\u4f9b\u7684\u6838\u5fc3\u80fd\u529b<\/h2>\n

\u5f88\u591a\u5099\u8003\u7d93\u9a57\u6700\u5f8c\u90fd\u6703\u6307\u5411\u540c\u4e00\u4ef6\u4e8b\uff1a\u771f\u6b63\u628a\u5206\u6578\u62c9\u958b\u7684\uff0c\u4e0d\u662f\u8ab0\u770b\u904e\u6700\u591a\u8cc7\u6599\uff0c\u800c\u662f\u8ab0\u80fd\u628a\u8cc7\u6599\u6d88\u5316\u6210\u81ea\u5df1\u7684\u8a9e\u8a00\u3002\u300c\u8a18\u5e33\u58eb\u76f8\u95dc\u6cd5\u898f\u6982\u8981(\u884c\u653f\u7a0b\u5e8f\u6cd5\u7bc7)\u300d\u5c24\u5176\u5982\u6b64\u3002\u4f60\u6703\u767c\u73fe\uff0c\u6cd5\u689d\u539f\u6587\u4eba\u4eba\u770b\u5f97\u5230\uff0c\u5e02\u9762\u4e0a\u7684\u6574\u7406\u4e5f\u4e0d\u7b97\u5c11\uff0c\u4f46\u771f\u6b63\u9032\u5230\u8003\u5834\uff0c\u70ba\u4ec0\u9ebc\u9084\u662f\u6709\u4eba\u80fd\u7a69\u5b9a\u5f97\u5206\u3001\u6709\u4eba\u537b\u7e3d\u662f\u5dee\u90a3\u5e7e\u5206\uff1f\u539f\u56e0\u5f80\u5f80\u4e0d\u662f\u52aa\u529b\u7a0b\u5ea6\u5dee\u5f88\u591a\uff0c\u800c\u662f\u524d\u8005\u5df2\u7d93\u628a\u6cd5\u898f\u5167\u5bb9\u8f49\u5316\u6210\u53ef\u91cd\u8907\u4f7f\u7528\u7684\u7b54\u984c\u8a9e\u8a00\uff0c\u5f8c\u8005\u5247\u9084\u505c\u7559\u5728\u201c\u770b\u904e\u3001\u807d\u904e\u3001\u4f3c\u4e4e\u61c2\u201d\u7684\u968e\u6bb5\u3002\u9019\u500b\u5dee\u8ddd\uff0c\u5e73\u5e38\u4e0d\u4e00\u5b9a\u611f\u89ba\u5f97\u51fa\u4f86\uff0c\u53ea\u6709\u5728\u5beb\u984c\u76ee\u3001\u5c0d\u7b54\u6848\u3001\u770b\u5206\u6578\u6642\u624d\u6703\u8b8a\u5f97\u5f88\u6b98\u9177\u3002<\/p>\n

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