{"id":13492,"date":"2026-05-01T17:10:49","date_gmt":"2026-05-01T09:10:49","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=13492"},"modified":"2026-05-01T17:10:49","modified_gmt":"2026-05-01T09:10:49","slug":"business-tax-vs-business-income-tax","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/","title":{"rendered":"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7"},"content":{"rendered":"

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e0d\u662f\u5169\u5f35\u7a05\u55ae\u800c\u5df2\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u5176\u5be6\u662f\u5728\u78ba\u8a8d\u516c\u53f8\u6709\u6c92\u6709\u88ab\u5e33\u52d9\u62d6\u4f4f<\/h2>\n

\u8a31\u591a\u4f01\u696d\u4e3b\u5728\u641c\u5c0b\u300c\u71df\u696d\u7a05 \u71df\u6240\u7a05\u300d\u6642\uff0c\u8868\u9762\u4e0a\u50cf\u662f\u5728\u627e\u7533\u5831\u6642\u9593\u3001\u8a08\u7b97\u65b9\u5f0f\u3001\u8cbb\u7528\u5dee\u7570\uff0c\u771f\u6b63\u7684\u554f\u984c\u537b\u5f80\u5f80\u4e0d\u662f\u300c\u9019\u5169\u7a2e\u7a05\u662f\u4ec0\u9ebc\u300d\uff0c\u800c\u662f\u300c\u6211\u7684\u516c\u53f8\u73fe\u5728\u9019\u6a23\u505a\u5e33\uff0c\u6703\u4e0d\u6703\u54ea\u4e00\u5929\u7a81\u7136\u51fa\u4e8b\u300d\u3002\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\uff0c\u6700\u61c2\u9019\u500b\u95dc\u9375\u5b57\u80cc\u5f8c\u7684\u96d9\u91cd\u9700\u6c42\uff1a\u4e00\u908a\u662f\u6b63\u5728\u7d93\u71df\u516c\u53f8\u3001\u9700\u8981\u6709\u4eba\u5354\u52a9\u5224\u65b7\u7a05\u52d9\u98a8\u96aa\u7684\u8001\u95c6\uff1b\u53e6\u4e00\u908a\u662f\u6e96\u5099\u8003\u8a18\u5e33\u58eb\u7684\u4eba\uff0c\u5fc5\u9808\u7406\u89e3\u7a05\u6cd5\u4e0d\u662f\u80cc\u689d\u6587\uff0c\u800c\u662f\u8981\u80fd\u653e\u9032\u771f\u5be6\u71df\u696d\u60c5\u5883\u4e2d\u5224\u65b7\u3002\u5c0d\u4f01\u696d\u4e3b\u4f86\u8aaa\uff0c\u71df\u696d\u7a05 \u71df\u6240\u7a05\u6700\u5927\u7684\u76f2\u9ede\uff0c\u662f\u628a\u5b83\u5011\u770b\u6210\u56fa\u5b9a\u6d41\u7a0b\uff1a\u767c\u7968\u958b\u4e00\u958b\u3001\u5e33\u50b3\u4e00\u50b3\u3001\u6642\u9593\u5230\u7533\u5831\u3001\u5e74\u5e95\u518d\u770b\u76c8\u8667\u3002\u4f46\u771f\u6b63\u7684\u5e33\u52d9\u98a8\u96aa\uff0c\u901a\u5e38\u4e0d\u662f\u5728\u7533\u5831\u7576\u4e0b\u7206\u958b\uff0c\u800c\u662f\u5728\u524d\u9762\u6bcf\u4e00\u6b21\u4ea4\u6613\u5206\u985e\u3001\u6210\u672c\u8a8d\u5217\u3001\u767c\u7968\u53d6\u5f97\u3001\u5408\u7d04\u5beb\u6cd5\u3001\u8cc7\u91d1\u6d41\u5411\u6c92\u6709\u88ab\u770b\u898b\u6642\u6162\u6162\u7d2f\u7a4d\u3002\u5f88\u591a\u516c\u53f8\u4e00\u958b\u59cb\u70ba\u4e86\u7701\u6708\u8cbb\uff0c\u9078\u64c7\u6700\u4f4e\u50f9\u8a18\u5e33\u670d\u52d9\uff0c\u89ba\u5f97\u53ea\u8981\u6709\u4eba\u5e6b\u5fd9\u7533\u5831\u5c31\u597d\uff1b\u7b49\u5230\u71df\u6536\u8b8a\u5927\u3001\u5ba2\u6236\u958b\u59cb\u8981\u6c42\u6b63\u5f0f\u5408\u7d04\u3001\u9280\u884c\u8981\u770b\u8ca1\u5831\u3001\u80a1\u6771\u60f3\u5206\u6f64\u3001\u6216\u570b\u7a05\u5c40\u8981\u6c42\u8aaa\u660e\u6642\uff0c\u624d\u767c\u73fe\u904e\u53bb\u7684\u5e33\u4e0d\u662f\u4e0d\u80fd\u88dc\uff0c\u800c\u662f\u88dc\u8d77\u4f86\u727d\u52d5\u6574\u500b\u516c\u53f8\u7d50\u69cb\u3002\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e0d\u662f\u55ae\u7d14\u7684\u7a05\u52d9\u540d\u8a5e\uff0c\u800c\u662f\u516c\u53f8\u7d93\u71df\u7d00\u5f8b\u7684\u7e2e\u5f71\u3002\u71df\u696d\u7a05\u770b\u7684\u662f\u4ea4\u6613\u662f\u5426\u6e05\u695a\uff0c\u71df\u6240\u7a05\u770b\u7684\u662f\u516c\u53f8\u7372\u5229\u8207\u6210\u672c\u662f\u5426\u5408\u7406\uff1b\u524d\u8005\u5bb9\u6613\u5f9e\u767c\u7968\u8207\u9032\u92b7\u9805\u770b\u51fa\u7570\u5e38\uff0c\u5f8c\u8005\u5247\u6703\u628a\u8cbb\u7528\u3001\u6536\u5165\u3001\u85aa\u8cc7\u3001\u79df\u91d1\u3001\u5408\u7d04\u3001\u5b58\u8ca8\u3001\u670d\u52d9\u6536\u5165\u5168\u90e8\u4e32\u5728\u4e00\u8d77\u3002\u82e5\u8a18\u5e33\u53ea\u662f\u628a\u8cc7\u6599\u8f38\u5165\u7cfb\u7d71\uff0c\u8001\u95c6\u5f97\u5230\u7684\u662f\u7533\u5831\u5b8c\u6210\uff1b\u82e5\u8a18\u5e33\u58eb\u80fd\u7ad9\u5728\u7d93\u71df\u89d2\u5ea6\u63d0\u9192\uff0c\u8001\u95c6\u5f97\u5230\u7684\u624d\u662f\u4e0b\u4e00\u6b65\u80fd\u4e0d\u80fd\u64f4\u5f35\u3001\u80fd\u4e0d\u80fd\u63a5\u5927\u6848\u3001\u80fd\u4e0d\u80fd\u5b89\u5fc3\u9762\u5c0d\u67e5\u6838\u7684\u5224\u65b7\u57fa\u790e\u3002\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebc\u512a\u8cea\u5ba2\u6236\u4e0d\u6703\u53ea\u554f\u300c\u8a18\u5e33\u4e00\u500b\u6708\u591a\u5c11\u9322\u300d\uff0c\u800c\u6703\u554f\u300c\u6211\u7684\u71df\u696d\u6a21\u5f0f\u73fe\u5728\u6709\u6c92\u6709\u7a05\u52d9\u672a\u7206\u5f48\u300d\u3002\u771f\u6b63\u503c\u5f97\u9577\u671f\u5408\u4f5c\u7684\u4f01\u696d\uff0c\u901a\u5e38\u91cd\u8996\u6c38\u7e8c\u3001\u5c0a\u91cd\u5c08\u696d\uff0c\u4e5f\u9858\u610f\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\uff0c\u800c\u4e0d\u662f\u628a\u5b83\u7576\u6210\u53ea\u6c42\u6700\u4f4e\u50f9\u7684\u884c\u653f\u6210\u672c\u3002<\/p>\n

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u5728\u4f4e\u50f9\u8a18\u5e33\u88e1\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\uff1a\u7701\u4e0b\u5c0f\u9322\uff0c\u53ef\u80fd\u63db\u4f86\u88dc\u7a05\u3001\u7f70\u9370\u8207\u4ea4\u6613\u53d7\u963b<\/h2>\n

\u5e02\u5834\u4e0a\u7684\u8a18\u5e33\u670d\u52d9\u5927\u81f4\u6709\u5169\u689d\u7dda\uff1a\u4e00\u689d\u662f\u6700\u4f4e\u6708\u8cbb\uff0c\u4e3b\u6253\u5feb\u901f\u3001\u4fbf\u5b9c\u3001\u6d41\u7a0b\u5316\uff1b\u53e6\u4e00\u689d\u662f\u5408\u898f\u5b89\u5168\u52a0\u4e0a\u6c7a\u7b56\u6d1e\u5bdf\uff0c\u91cd\u8996\u4f01\u696d\u578b\u614b\u3001\u4ea4\u6613\u6d41\u7a0b\u3001\u6536\u5165\u7d50\u69cb\u8207\u672a\u4f86\u767c\u5c55\u3002\u5c0d\u525b\u6210\u7acb\u7684\u5c0f\u516c\u53f8\u4f86\u8aaa\uff0c\u6700\u4f4e\u6708\u8cbb\u807d\u8d77\u4f86\u5f88\u5408\u7406\uff0c\u56e0\u70ba\u521d\u671f\u55ae\u64da\u5c11\u3001\u71df\u6536\u4e0d\u7a69\u3001\u73fe\u91d1\u58d3\u529b\u5927\uff0c\u8001\u95c6\u81ea\u7136\u60f3\u5148\u628a\u6210\u672c\u58d3\u5230\u6700\u4f4e\u3002\u4f46\u300c\u71df\u696d\u7a05 \u71df\u6240\u7a05\u300d\u4e4b\u6240\u4ee5\u9700\u8981\u88ab\u6df1\u5165\u770b\u5f85\uff0c\u662f\u56e0\u70ba\u7a05\u52d9\u554f\u984c\u5f88\u5c11\u53ea\u505c\u7559\u5728\u7576\u6708\u3002\u5047\u8a2d\u4e00\u9593\u96fb\u5546\u516c\u53f8\u525b\u958b\u59cb\u6bcf\u6708\u92b7\u552e\u4e0d\u9ad8\uff0c\u53ea\u628a\u5e73\u53f0\u532f\u6b3e\u7576\u4f5c\u6536\u5165\uff0c\u6c92\u6709\u6574\u7406\u6298\u6263\u3001\u9000\u8ca8\u3001\u904b\u8cbb\u3001\u5e73\u53f0\u624b\u7e8c\u8cbb\u3001\u5ee3\u544a\u8cbb\u8207\u9032\u8ca8\u6210\u672c\u7684\u5c0d\u61c9\u95dc\u4fc2\uff0c\u77ed\u671f\u770b\u8d77\u4f86\u7533\u5831\u9806\u5229\uff0c\u9577\u671f\u537b\u53ef\u80fd\u8b93\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e4b\u9593\u51fa\u73fe\u7d50\u69cb\u6027\u65b7\u5c64\uff1a\u71df\u696d\u7a05\u7aef\u770b\u5f97\u5230\u92b7\u552e\u589e\u52a0\uff0c\u71df\u6240\u7a05\u7aef\u537b\u7121\u6cd5\u5408\u7406\u5448\u73fe\u5229\u6f64\u8207\u6210\u672c\uff1b\u4e00\u65e6\u516c\u53f8\u8981\u8cb8\u6b3e\u3001\u8981\u627e\u6295\u8cc7\u4eba\u3001\u8981\u7533\u8acb\u88dc\u52a9\uff0c\u5e33\u4e0a\u7684\u6bdb\u5229\u8207\u73fe\u91d1\u6d41\u5c31\u53ef\u80fd\u8aaa\u4e0d\u51fa\u4e00\u81f4\u7684\u6545\u4e8b\u3002\u53c8\u4f8b\u5982\u4e00\u9593\u63a5\u6848\u578b\u516c\u53f8\uff0c\u5ba2\u6236\u8981\u6c42\u958b\u767c\u7968\uff0c\u8001\u95c6\u537b\u628a\u5916\u5305\u4eba\u54e1\u8cbb\u7528\u7528\u96f6\u6563\u6536\u64da\u3001\u79c1\u4eba\u8f49\u5e33\u3001\u672a\u5b8c\u6574\u5408\u7d04\u8655\u7406\uff0c\u7576\u5e74\u5ea6\u770b\u4f3c\u8cbb\u7528\u6709\u652f\u51fa\uff0c\u5230\u4e86\u71df\u6240\u7a05\u7533\u5831\u6642\u537b\u53ef\u80fd\u56e0\u6191\u8b49\u4e0d\u8db3\u3001\u8cbb\u7528\u6027\u8cea\u4e0d\u660e\u3001\u52de\u52d9\u95dc\u4fc2\u4e0d\u6e05\uff0c\u88ab\u8feb\u8abf\u6574\u6210\u672c\u6216\u627f\u64d4\u7a05\u52d9\u98a8\u96aa\u3002\u4f4e\u50f9\u670d\u52d9\u6700\u5e38\u898b\u7684\u4e09\u5927\u4ee3\u50f9\uff0c\u7b2c\u4e00\u662f\u7d50\u69cb\u6027\u7a05\u52d9\u65b7\u5c64\uff0c\u4e5f\u5c31\u662f\u53ea\u8655\u7406\u7576\u671f\u7533\u5831\uff0c\u6c92\u6709\u628a\u516c\u53f8\u4ea4\u6613\u6a21\u5f0f\u6574\u7406\u6210\u53ef\u8ffd\u6eaf\u3001\u53ef\u8aaa\u660e\u3001\u53ef\u64f4\u5f35\u7684\u5e33\u52d9\u908f\u8f2f\uff1b\u7b2c\u4e8c\u662f\u5c08\u696d\u4eba\u529b\u7f3a\u53e3\uff0c\u7576\u516c\u53f8\u9047\u5230\u5408\u7d04\u62c6\u5206\u3001\u8de8\u5e73\u53f0\u6536\u5165\u3001\u80a1\u6771\u5f80\u4f86\u3001\u85aa\u8cc7\u734e\u91d1\u3001\u79df\u8cc3\u652f\u51fa\u3001\u56fa\u5b9a\u8cc7\u7522\u8207\u6210\u672c\u914d\u7f6e\u6642\uff0c\u6c92\u6709\u4eba\u80fd\u53ca\u65e9\u63d0\u9192\uff1b\u7b2c\u4e09\u662f\u5408\u898f\u6027\u98a8\u96aa\uff0c\u8868\u9762\u4e0a\u6bcf\u671f\u90fd\u5b8c\u6210\u7533\u5831\uff0c\u5be6\u969b\u4e0a\u537b\u7559\u4e0b\u9032\u9805\u6191\u8b49\u4e0d\u5b8c\u6574\u3001\u6536\u5165\u8a8d\u5217\u4e0d\u7a69\u5b9a\u3001\u8cbb\u7528\u5206\u985e\u4e0d\u5408\u7406\u3001\u5e33\u52d9\u8207\u73fe\u91d1\u6d41\u5c0d\u4e0d\u8d77\u4f86\u7b49\u554f\u984c\u3002\u71df\u696d\u7a05 \u71df\u6240\u7a05\u771f\u6b63\u53ef\u6015\u7684\u5730\u65b9\uff0c\u4e0d\u662f\u67d0\u4e00\u671f\u591a\u7e73\u6216\u5c11\u7e73\u5e7e\u5343\u5143\uff0c\u800c\u662f\u5c0f\u554f\u984c\u7d2f\u7a4d\u5230\u67d0\u500b\u95dc\u9375\u4ea4\u6613\u9ede\u6642\uff0c\u7a81\u7136\u8b8a\u6210\u88dc\u7a05\u3001\u7f70\u9370\u3001\u7d50\u69cb\u91cd\u6574\uff0c\u751a\u81f3\u8b93\u5408\u4f5c\u65b9\u3001\u9280\u884c\u3001\u6295\u8cc7\u4eba\u6216\u8cb7\u65b9\u5c0d\u516c\u53f8\u53ef\u4fe1\u5ea6\u7522\u751f\u7591\u616e\u3002\u7701\u5c0f\u9322\u4e0d\u662f\u932f\uff0c\u932f\u5728\u6c92\u6709\u770b\u898b\u7701\u4e0b\u4f86\u7684\u662f\u670d\u52d9\u8cbb\uff0c\u7559\u4e0b\u4f86\u7684\u537b\u53ef\u80fd\u662f\u7a05\u52d9\u672a\u7206\u5f48\u3002<\/p>\n

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u9700\u8981\u60c5\u5883\u5224\u65b7\uff1a\u540c\u6a23\u4e00\u7b46\u6536\u5165\uff0c\u5728\u4e0d\u540c\u516c\u53f8\u968e\u6bb5\u6703\u6709\u4e0d\u540c\u5e33\u52d9\u98a8\u96aa<\/h2>\n

\u771f\u6b63\u597d\u7684\u8a18\u5e33\u670d\u52d9\uff0c\u4e0d\u6703\u53ea\u554f\u4f60\u300c\u672c\u671f\u6709\u591a\u5c11\u767c\u7968\u300d\uff0c\u800c\u6703\u8ffd\u554f\u6536\u5165\u5f9e\u54ea\u88e1\u4f86\u3001\u5ba2\u6236\u600e\u9ebc\u4ed8\u6b3e\u3001\u5408\u7d04\u600e\u9ebc\u5beb\u3001\u6210\u672c\u600e\u9ebc\u767c\u751f\u3001\u672a\u4f86\u662f\u5426\u6703\u64f4\u7de8\u3001\u662f\u5426\u6703\u7533\u8acb\u8cb8\u6b3e\u3001\u662f\u5426\u6703\u958b\u5206\u5e97\u3001\u662f\u5426\u6709\u80a1\u6771\u5206\u6f64\u6216\u54c1\u724c\u6388\u6b0a\u3002\u56e0\u70ba\u71df\u696d\u7a05 \u71df\u6240\u7a05\u7684\u5224\u65b7\uff0c\u5f9e\u4f86\u4e0d\u662f\u628a\u6578\u5b57\u4e1f\u9032\u683c\u5f0f\u5c31\u7d50\u675f\u3002\u540c\u6a23\u4e00\u7b46\u670d\u52d9\u6536\u5165\uff0c\u5c0d\u525b\u6210\u7acb\u7684\u500b\u4eba\u5de5\u4f5c\u5ba4\u4f86\u8aaa\uff0c\u91cd\u9ede\u53ef\u80fd\u662f\u662f\u5426\u9700\u8981\u6210\u7acb\u516c\u53f8\u3001\u5982\u4f55\u5340\u5206\u500b\u4eba\u6536\u5165\u8207\u516c\u53f8\u6536\u5165\uff1b\u5c0d\u5df2\u7d93\u6709\u56fa\u5b9a\u5ba2\u6236\u7684\u6709\u9650\u516c\u53f8\u4f86\u8aaa\uff0c\u91cd\u9ede\u53ef\u80fd\u662f\u767c\u7968\u958b\u7acb\u3001\u5408\u7d04\u6536\u5165\u8a8d\u5217\u3001\u5916\u5305\u6210\u672c\u8207\u85aa\u8cc7\u5236\u5ea6\uff1b\u5c0d\u6e96\u5099\u64f4\u5f35\u7684\u54c1\u724c\u4f86\u8aaa\uff0c\u91cd\u9ede\u5247\u53ef\u80fd\u8b8a\u6210\u5206\u5e97\u6210\u672c\u3001\u52a0\u76df\u91d1\u3001\u6388\u6b0a\u6536\u5165\u3001\u8a2d\u5099\u6298\u820a\u3001\u5b58\u8ca8\u63a7\u7ba1\u8207\u672a\u4f86\u67e5\u6838\u8cc7\u6599\u662f\u5426\u5b8c\u6574\u3002\u71df\u696d\u7a05 \u71df\u6240\u7a05\u5728\u6bcf\u4e00\u500b\u968e\u6bb5\u7684\u98a8\u96aa\u4e0d\u540c\uff0c\u5982\u679c\u8a18\u5e33\u58eb\u53ea\u505a\u7533\u5831\uff0c\u4e0d\u505a\u60c5\u5883\u5224\u65b7\uff0c\u8001\u95c6\u5f80\u5f80\u6703\u8aa4\u4ee5\u70ba\u300c\u76ee\u524d\u6c92\u554f\u984c\u300d\u7b49\u65bc\u300c\u672a\u4f86\u4e5f\u6c92\u554f\u984c\u300d\u3002\u5be6\u52d9\u4e0a\uff0c\u5f88\u591a\u516c\u53f8\u5e33\u52d9\u51fa\u73fe\u58d3\u529b\uff0c\u4e26\u4e0d\u662f\u56e0\u70ba\u8001\u95c6\u6545\u610f\u9055\u898f\uff0c\u800c\u662f\u56e0\u70ba\u521d\u671f\u6c92\u6709\u4eba\u628a\u898f\u5247\u7ffb\u8b6f\u6210\u8001\u95c6\u807d\u5f97\u61c2\u7684\u7d93\u71df\u8a9e\u8a00\u3002\u6bd4\u5982\u8001\u95c6\u5e38\u8aaa\uff1a\u300c\u9019\u7b46\u662f\u516c\u53f8\u7528\u7684\uff0c\u70ba\u4ec0\u9ebc\u4e0d\u80fd\u5217\uff1f\u300d\u5c08\u696d\u56de\u61c9\u4e0d\u61c9\u53ea\u662f\u8aaa\u300c\u6cd5\u898f\u4e0d\u884c\u300d\uff0c\u800c\u662f\u8981\u9032\u4e00\u6b65\u8aaa\u660e\uff1a\u9019\u7b46\u652f\u51fa\u8207\u516c\u53f8\u71df\u696d\u6d3b\u52d5\u7684\u95dc\u806f\u662f\u5426\u660e\u78ba\u3001\u6191\u8b49\u662f\u5426\u5b8c\u6574\u3001\u652f\u4ed8\u6d41\u7a0b\u662f\u5426\u5408\u7406\u3001\u672a\u4f86\u82e5\u88ab\u8981\u6c42\u8aaa\u660e\u6642\u662f\u5426\u7ad9\u5f97\u4f4f\u8173\u3002\u9019\u5c31\u662f\u512a\u8cea\u8a18\u5e33\u58eb\u7684\u4e09\u500b\u5b9a\u4f4d\u3002\u7b2c\u4e00\uff0c\u8ca1\u7a05\u9632\u706b\u7246\uff1a\u4e0d\u662f\u7b49\u7a05\u52d9\u554f\u984c\u71d2\u8d77\u4f86\u624d\u6ec5\u706b\uff0c\u800c\u662f\u5728\u4ea4\u6613\u767c\u751f\u524d\u5f8c\u63d0\u9192\u54ea\u4e9b\u8cc7\u6599\u8981\u7559\u3001\u54ea\u4e9b\u4ed8\u6b3e\u65b9\u5f0f\u8981\u907f\u514d\u3001\u54ea\u4e9b\u5408\u7d04\u6587\u5b57\u53ef\u80fd\u9020\u6210\u8a8d\u5217\u554f\u984c\u3002\u7b2c\u4e8c\uff0c\u7d93\u71df\u5c0e\u822a\u5100\uff1a\u900f\u904e\u71df\u696d\u7a05 \u71df\u6240\u7a05\u8cc7\u6599\u89c0\u5bdf\u71df\u6536\u8b8a\u5316\u3001\u6210\u672c\u6bd4\u4f8b\u3001\u6bdb\u5229\u7d50\u69cb\u8207\u73fe\u91d1\u58d3\u529b\uff0c\u8b93\u8001\u95c6\u77e5\u9053\u516c\u53f8\u4e0d\u662f\u53ea\u6709\u300c\u6709\u8cfa\u9322\u6216\u6c92\u8cfa\u9322\u300d\uff0c\u800c\u662f\u5230\u5e95\u8cfa\u5728\u54ea\u88e1\u3001\u6f0f\u5728\u54ea\u88e1\u3001\u5361\u5728\u54ea\u88e1\u3002\u7b2c\u4e09\uff0c\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f\uff1a\u628a\u8271\u6f80\u898f\u5b9a\u8f49\u63db\u6210\u53ef\u57f7\u884c\u7684\u65e5\u5e38\u6d41\u7a0b\uff0c\u4f8b\u5982\u767c\u7968\u600e\u9ebc\u6536\u3001\u5408\u7d04\u600e\u9ebc\u6b78\u6a94\u3001\u80a1\u6771\u588a\u4ed8\u6b3e\u600e\u9ebc\u8655\u7406\u3001\u8cbb\u7528\u600e\u9ebc\u5206\u985e\u3001\u54e1\u5de5\u8207\u5916\u5305\u600e\u9ebc\u5340\u5206\u3002\u7576\u71df\u696d\u7a05 \u71df\u6240\u7a05\u88ab\u653e\u56de\u771f\u5be6\u7d93\u71df\u60c5\u5883\u4e2d\uff0c\u5b83\u5c31\u4e0d\u518d\u53ea\u662f\u7533\u5831\u5de5\u4f5c\uff0c\u800c\u662f\u516c\u53f8\u662f\u5426\u80fd\u7a69\u5b9a\u5f80\u524d\u8d70\u7684\u7ba1\u7406\u8a9e\u8a00\u3002<\/p>\n

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff1a\u9078\u4f4e\u50f9\u7533\u5831\u3001\u4e00\u822c\u8a18\u5e33\uff0c\u9084\u662f\u9078\u80fd\u966a\u4f60\u770b\u9577\u671f\u7d50\u69cb\u7684\u4e8b\u52d9\u6240<\/h2>\n

\u5982\u679c\u4f01\u696d\u4e3b\u6b63\u5728\u6bd4\u8f03\u4e0d\u540c\u8a18\u5e33\u65b9\u6848\uff0c\u4e0d\u61c9\u53ea\u62ff\u6708\u8cbb\u505a\u6392\u5e8f\uff0c\u800c\u8981\u628a\u300c\u71df\u696d\u7a05 \u71df\u6240\u7a05\u300d\u653e\u9032\u516c\u53f8\u672a\u4f86\u4e09\u5e74\u7684\u60c5\u5883\u88e1\u770b\u3002\u7b2c\u4e00\u7a2e\u9078\u64c7\u662f\u4f4e\u50f9\u7533\u5831\u578b\u670d\u52d9\uff0c\u9069\u5408\u4ea4\u6613\u975e\u5e38\u55ae\u7d14\u3001\u55ae\u64da\u5c11\u3001\u77ed\u671f\u6c92\u6709\u64f4\u5f35\u3001\u8001\u95c6\u80fd\u81ea\u884c\u6574\u7406\u5b8c\u6574\u8cc7\u6599\u7684\u516c\u53f8\u3002\u5b83\u7684\u512a\u9ede\u662f\u6210\u672c\u4f4e\u3001\u6d41\u7a0b\u5feb\uff1b\u4f46\u9650\u5236\u662f\u901a\u5e38\u4e0d\u6703\u6df1\u5165\u6aa2\u67e5\u5546\u696d\u6a21\u5f0f\u3001\u6210\u672c\u7d50\u69cb\u8207\u672a\u4f86\u98a8\u96aa\u3002\u7b2c\u4e8c\u7a2e\u9078\u64c7\u662f\u4e00\u822c\u8a18\u5e33\u578b\u670d\u52d9\uff0c\u80fd\u8655\u7406\u65e5\u5e38\u5e33\u52d9\u3001\u5b9a\u671f\u63d0\u9192\u7533\u5831\u3001\u5354\u52a9\u57fa\u672c\u5206\u985e\uff0c\u9069\u5408\u7a69\u5b9a\u71df\u904b\u4f46\u4ea4\u6613\u8907\u96dc\u5ea6\u4e0d\u9ad8\u7684\u516c\u53f8\u3002\u5b83\u6bd4\u6700\u4f4e\u50f9\u670d\u52d9\u591a\u4e86\u4e00\u4e9b\u6e9d\u901a\uff0c\u4f46\u82e5\u516c\u53f8\u958b\u59cb\u6709\u591a\u5143\u6536\u5165\u3001\u8de8\u7e23\u5e02\u71df\u696d\u3001\u5e73\u53f0\u92b7\u552e\u3001\u80a1\u6771\u8cc7\u91d1\u5f80\u4f86\u6216\u54e1\u5de5\u5236\u5ea6\uff0c\u4ecd\u53ef\u80fd\u9700\u8981\u66f4\u4e3b\u52d5\u7684\u7a05\u52d9\u5224\u65b7\u3002\u7b2c\u4e09\u7a2e\u9078\u64c7\u662f\u7d50\u69cb\u966a\u8dd1\u578b\u4e8b\u52d9\u6240\uff0c\u91cd\u9ede\u4e0d\u53ea\u662f\u5b8c\u6210\u71df\u696d\u7a05 \u71df\u6240\u7a05\u7533\u5831\uff0c\u800c\u662f\u628a\u516c\u53f8\u5e33\u52d9\u7576\u6210\u7d93\u71df\u57fa\u790e\u5efa\u8a2d\uff0c\u5354\u52a9\u8001\u95c6\u5728\u6210\u7acb\u3001\u6210\u9577\u3001\u64f4\u5f35\u3001\u8f49\u578b\u3001\u8cb8\u6b3e\u3001\u5408\u4f5c\u3001\u80a1\u6b0a\u8abf\u6574\u7b49\u968e\u6bb5\uff0c\u90fd\u80fd\u8b93\u5e33\u52d9\u8cc7\u6599\u8ddf\u5f97\u4e0a\u516c\u53f8\u767c\u5c55\u3002\u9019\u7a2e\u5408\u4f5c\u4e0d\u4e00\u5b9a\u662f\u6700\u4f4e\u50f9\uff0c\u537b\u80fd\u5728\u95dc\u9375\u6642\u523b\u964d\u4f4e\u932f\u8aa4\u6210\u672c\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u4e00\u5bb6\u9910\u98f2\u54c1\u724c\u521d\u671f\u53ea\u6709\u4e00\u9593\u5e97\uff0c\u82e5\u53ea\u770b\u7576\u6708\u767c\u7968\u8207\u8cbb\u7528\uff0c\u4f3c\u4e4e\u4e00\u822c\u8a18\u5e33\u5c31\u8db3\u5920\uff1b\u4f46\u7576\u7b2c\u4e8c\u9593\u5e97\u6e96\u5099\u5c55\u958b\u6642\uff0c\u79df\u91d1\u62bc\u91d1\u3001\u88dd\u6f62\u652f\u51fa\u3001\u8a2d\u5099\u6298\u820a\u3001\u54e1\u5de5\u85aa\u8cc7\u3001\u539f\u7269\u6599\u6210\u672c\u3001\u7e3d\u516c\u53f8\u8207\u5206\u5e97\u8cbb\u7528\u5206\u6524\uff0c\u5c31\u6703\u76f4\u63a5\u5f71\u97ff\u71df\u696d\u7a05 \u71df\u6240\u7a05\u8cc7\u6599\u662f\u5426\u80fd\u652f\u6490\u5f8c\u7e8c\u71df\u904b\u5224\u65b7\u3002\u53c8\u5982\u4e00\u9593\u7dda\u4e0a\u8ab2\u7a0b\u516c\u53f8\uff0c\u8868\u9762\u4e0a\u53ea\u662f\u6536\u6b3e\u3001\u958b\u767c\u7968\u3001\u6295\u653e\u5ee3\u544a\uff0c\u4f46\u80cc\u5f8c\u53ef\u80fd\u6d89\u53ca\u5e73\u53f0\u624b\u7e8c\u8cbb\u3001\u8b1b\u5e2b\u8cbb\u3001\u8ab2\u7a0b\u88fd\u4f5c\u6210\u672c\u3001\u5206\u6f64\u5408\u7d04\u3001\u9810\u6536\u6b3e\u8207\u6536\u5165\u8a8d\u5217\uff0c\u5982\u679c\u53ea\u7528\u6700\u4f4e\u50f9\u908f\u8f2f\u8655\u7406\uff0c\u5f88\u5bb9\u6613\u8b93\u5e33\u52d9\u5728\u6210\u9577\u5f8c\u8b8a\u5f97\u96e3\u4ee5\u91cd\u6574\u3002\u56e0\u6b64\uff0c\u771f\u6b63\u7684\u6bd4\u8f03\u4e0d\u662f\u300c\u54ea\u4e00\u5bb6\u6bd4\u8f03\u4fbf\u5b9c\u300d\uff0c\u800c\u662f\u300c\u54ea\u4e00\u7a2e\u670d\u52d9\u8207\u6211\u7684\u516c\u53f8\u98a8\u96aa\u76f8\u5339\u914d\u300d\u3002\u9858\u610f\u59a5\u5354\u7684\u4f01\u696d\uff0c\u59a5\u5354\u7684\u4e0d\u662f\u54c1\u8cea\uff0c\u800c\u662f\u6e05\u695a\u77e5\u9053\u81ea\u5df1\u76ee\u524d\u9700\u8981\u591a\u5927\u898f\u6a21\u7684\u670d\u52d9\u3001\u9700\u8981\u591a\u6df1\u7684\u5c08\u696d\u3001\u9858\u4e0d\u9858\u610f\u7528\u9577\u671f\u4e3b\u7fa9\u770b\u5f85\u8ca1\u7a05\u3002\u898f\u6a21\u592a\u5c0f\u6642\u4e0d\u5fc5\u904e\u5ea6\u8a2d\u8a08\uff0c\u4f46\u4e5f\u4e0d\u80fd\u5b8c\u5168\u6c92\u6709\u5e95\u7dda\uff1b\u5c08\u696d\u4e0d\u4e00\u5b9a\u6bcf\u6708\u90fd\u7528\u5230\uff0c\u4f46\u9700\u8981\u6642\u5fc5\u9808\u627e\u5f97\u5230\u4eba\uff1b\u9577\u671f\u4e3b\u7fa9\u4e0d\u662f\u591a\u82b1\u9322\uff0c\u800c\u662f\u907f\u514d\u672a\u4f86\u7528\u66f4\u9ad8\u6210\u672c\u88dc\u7834\u7db2\u3002<\/p>\n

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e5f\u9023\u5230\u8a18\u5e33\u58eb\u8003\u8a66\u9032\u4fee\uff1a\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b\u8b93\u5c08\u696d\u4e0d\u53ea\u505c\u5728\u80cc\u8aa6<\/h2>\n

\u96d6\u7136\u300c\u71df\u696d\u7a05 \u71df\u6240\u7a05\u300d\u591a\u6578\u641c\u5c0b\u8005\u662f\u4f01\u696d\u4e3b\u6216\u516c\u53f8\u8ca0\u8cac\u4eba\uff0c\u4f46\u9019\u500b\u95dc\u9375\u5b57\u540c\u6642\u4e5f\u662f\u8a18\u5e33\u58eb\u8003\u8a66\u8207\u5be6\u52d9\u9032\u4fee\u7684\u91cd\u8981\u6838\u5fc3\u3002\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\uff0c\u82e5\u53ea\u628a\u8ab2\u7a0b\u5305\u88dd\u6210\u8003\u524d\u885d\u523a\uff0c\u5f88\u5bb9\u6613\u5ffd\u7565\u5b78\u54e1\u672a\u4f86\u771f\u6b63\u8981\u9762\u5c0d\u7684\u73fe\u5834\uff1a\u5ba2\u6236\u4e0d\u662f\u62ff\u8457\u4e7e\u6de8\u984c\u76ee\u4f86\u554f\u4f60\uff0c\u800c\u662f\u62ff\u8457\u4e00\u758a\u767c\u7968\u3001\u4e00\u4efd\u5408\u7d04\u3001\u4e00\u6bb5\u6a21\u7cca\u63cf\u8ff0\u3001\u5e7e\u7b46\u79c1\u4eba\u4ee3\u588a\u6b3e\uff0c\u554f\u4f60\u300c\u9019\u6a23\u53ef\u4e0d\u53ef\u4ee5\u300d\u3002\u56e0\u6b64\uff0c\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u7684\u4eba\uff0c\u4e0d\u80fd\u53ea\u77e5\u9053\u71df\u696d\u7a05 \u71df\u6240\u7a05\u7684\u540d\u8a5e\u5b9a\u7fa9\uff0c\u66f4\u8981\u7406\u89e3\u7a05\u6cd5\u5982\u4f55\u843d\u5728\u4e0d\u540c\u7522\u696d\u3001\u4e0d\u540c\u898f\u6a21\u3001\u4e0d\u540c\u4ea4\u6613\u6a21\u5f0f\u4e2d\u3002\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b https:\/\/www.45104.com.tw\/<\/a> \u53ef\u4ee5\u653e\u5728\u9019\u6a23\u7684\u5b78\u7fd2\u9700\u6c42\u88e1\u88ab\u7406\u89e3\uff1a\u5b83\u4e0d\u662f\u53ea\u670d\u52d9\u60f3\u8003\u8b49\u7167\u7684\u4eba\uff0c\u4e5f\u80fd\u8b93\u6e96\u5099\u9032\u5165\u8a18\u5e33\u58eb\u3001\u6703\u8a08\u52a9\u7406\u3001\u7a05\u52d9\u8655\u7406\u3001\u4f01\u696d\u5e33\u52d9\u7ba1\u7406\u9818\u57df\u7684\u4eba\uff0c\u5efa\u7acb\u66f4\u5b8c\u6574\u7684\u77e5\u8b58\u6846\u67b6\u3002\u7576\u5b78\u54e1\u7406\u89e3\u71df\u696d\u7a05 \u71df\u6240\u7a05\u7684\u95dc\u806f\uff0c\u5c31\u6703\u77e5\u9053\u70ba\u4ec0\u9ebc\u767c\u7968\u4e0d\u662f\u53ea\u6709\u958b\u7acb\u554f\u984c\uff0c\u9084\u727d\u6d89\u9032\u92b7\u9805\u3001\u6536\u5165\u8a8d\u5217\u3001\u6210\u672c\u5408\u7406\u6027\u8207\u7533\u5831\u8cc7\u6599\u4e00\u81f4\u6027\uff1b\u4e5f\u6703\u77e5\u9053\u70ba\u4ec0\u9ebc\u71df\u6240\u7a05\u4e0d\u662f\u5e74\u5e95\u624d\u958b\u59cb\u6e96\u5099\uff0c\u800c\u662f\u6bcf\u4e00\u6b21\u8cbb\u7528\u662f\u5426\u53d6\u5f97\u5408\u6cd5\u6191\u8b49\u3001\u6bcf\u4e00\u6b21\u5408\u7d04\u662f\u5426\u80fd\u5c0d\u61c9\u5e33\u52d9\u3001\u6bcf\u4e00\u6b21\u85aa\u8cc7\u6216\u5916\u5305\u8cbb\u662f\u5426\u6709\u6e05\u695a\u7d00\u9304\uff0c\u90fd\u5728\u5f71\u97ff\u6700\u5f8c\u7d50\u679c\u3002\u5c0d\u4e8b\u52d9\u6240\u4f86\u8aaa\uff0c\u57f9\u990a\u61c2\u5be6\u52d9\u7684\u4eba\u624d\uff0c\u6bd4\u627e\u53ea\u6703\u7167\u8868\u8f38\u5165\u7684\u4eba\u66f4\u91cd\u8981\u3002\u56e0\u70ba\u5ba2\u6236\u771f\u6b63\u9700\u8981\u7684\u4e0d\u662f\u628a\u8cc7\u6599\u8f49\u6210\u5831\u8868\uff0c\u800c\u662f\u6709\u4eba\u80fd\u770b\u51fa\u8cc7\u6599\u80cc\u5f8c\u7684\u98a8\u96aa\u3002\u5c0d\u5b78\u54e1\u4f86\u8aaa\uff0c\u9078\u64c7\u8ab2\u7a0b\u4e5f\u4e0d\u61c9\u53ea\u770b\u4fbf\u5b9c\u6216\u5802\u6578\uff0c\u800c\u8981\u770b\u662f\u5426\u80fd\u5e6b\u81ea\u5df1\u5efa\u7acb\u300c\u8003\u5f97\u904e\u3001\u807d\u5f97\u61c2\u3001\u7528\u5f97\u4e0a\u300d\u7684\u80fd\u529b\u3002\u71df\u696d\u7a05 \u71df\u6240\u7a05\u5c31\u662f\u6700\u597d\u7684\u5206\u6c34\u5dba\uff1a\u80cc\u5f97\u8d77\u4f86\u53ea\u662f\u7b2c\u4e00\u6b65\uff0c\u80fd\u7528\u5ba2\u6236\u807d\u5f97\u61c2\u7684\u65b9\u5f0f\u8aaa\u660e\uff0c\u624d\u662f\u65e5\u5f8c\u5728\u8077\u5834\u7ad9\u7a69\u7684\u95dc\u9375\u3002\u7576\u88dc\u7fd2\u73ed\u8207\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u7d50\u5408\uff0c\u6700\u6709\u50f9\u503c\u7684\u5730\u65b9\u6b63\u662f\u80fd\u628a\u8003\u8a66\u77e5\u8b58\u8207\u771f\u5be6\u6848\u4ef6\u8a9e\u611f\u9023\u8d77\u4f86\uff0c\u8b93\u5b78\u54e1\u77e5\u9053\u81ea\u5df1\u4e0d\u662f\u5728\u5b78\u4e00\u5806\u5b64\u7acb\u79d1\u76ee\uff0c\u800c\u662f\u5728\u5b78\u4e00\u5957\u672a\u4f86\u80fd\u66ff\u4f01\u696d\u5efa\u7acb\u8ca1\u7a05\u79e9\u5e8f\u7684\u5c08\u696d\u80fd\u529b\u3002<\/p>\n

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u80cc\u5f8c\u7684\u7a05\u52d9\u672a\u7206\u5f48\uff1a\u54ea\u4e9b\u8001\u95c6\u6700\u9700\u8981\u5728\u64f4\u5f35\u524d\u5148\u505a\u4e00\u6b21\u5e33\u52d9\u5065\u6aa2<\/h2>\n

\u4e0d\u662f\u6bcf\u5bb6\u516c\u53f8\u90fd\u9700\u8981\u8907\u96dc\u898f\u5283\uff0c\u4f46\u6709\u5e7e\u7a2e\u4f01\u696d\u7279\u5225\u9700\u8981\u5728\u64f4\u5f35\u524d\u91cd\u65b0\u6aa2\u8996\u71df\u696d\u7a05 \u71df\u6240\u7a05\u3002\u7b2c\u4e00\u7a2e\u662f\u6536\u5165\u5feb\u901f\u589e\u52a0\u7684\u516c\u53f8\u3002\u71df\u6536\u6210\u9577\u672c\u4f86\u662f\u597d\u4e8b\uff0c\u4f46\u82e5\u767c\u7968\u3001\u6536\u6b3e\u3001\u5408\u7d04\u8207\u6210\u672c\u6c92\u6709\u540c\u6b65\u6574\u7406\uff0c\u6210\u9577\u8d8a\u5feb\uff0c\u5e33\u52d9\u843d\u5dee\u4e5f\u8d8a\u5feb\u653e\u5927\u3002\u7b2c\u4e8c\u7a2e\u662f\u5e73\u53f0\u578b\u6216\u591a\u901a\u8def\u92b7\u552e\u516c\u53f8\uff0c\u4f8b\u5982\u96fb\u5546\u3001\u76f4\u64ad\u92b7\u552e\u3001\u8ab2\u7a0b\u5e73\u53f0\u3001\u9810\u7d04\u5236\u670d\u52d9\u3001\u5718\u8cfc\u6216\u8de8\u5e73\u53f0\u63a5\u55ae\uff0c\u9019\u985e\u516c\u53f8\u5e38\u898b\u554f\u984c\u662f\u6536\u6b3e\u4f86\u6e90\u591a\u3001\u9000\u6b3e\u6298\u8b93\u591a\u3001\u624b\u7e8c\u8cbb\u591a\u3001\u5ee3\u544a\u8cbb\u591a\uff0c\u5982\u679c\u6c92\u6709\u628a\u6bcf\u500b\u91d1\u6d41\u7bc0\u9ede\u6574\u7406\u6e05\u695a\uff0c\u71df\u696d\u7a05 \u71df\u6240\u7a05\u8cc7\u6599\u5c31\u6703\u5448\u73fe\u7247\u6bb5\u5316\u3002\u7b2c\u4e09\u7a2e\u662f\u6709\u80a1\u6771\u3001\u5408\u5925\u4eba\u6216\u89aa\u53cb\u8cc7\u91d1\u5f80\u4f86\u7684\u516c\u53f8\u3002\u5f88\u591a\u8001\u95c6\u521d\u671f\u7528\u79c1\u4eba\u5e33\u6236\u4ee3\u588a\u3001\u7528\u80a1\u6771\u8cc7\u91d1\u5468\u8f49\u3001\u7528\u89aa\u53cb\u501f\u6b3e\u88dc\u73fe\u91d1\u7f3a\u53e3\uff0c\u89ba\u5f97\u53ea\u662f\u66ab\u6642\u65b9\u4fbf\uff1b\u4f46\u6642\u9593\u4e00\u4e45\uff0c\u9019\u4e9b\u8cc7\u91d1\u82e5\u6c92\u6709\u6e05\u695a\u8a18\u9304\uff0c\u5c31\u53ef\u80fd\u5f71\u97ff\u516c\u53f8\u8ca0\u50b5\u3001\u80a1\u6771\u6b0a\u76ca\u3001\u8cbb\u7528\u8a8d\u5217\u8207\u672a\u4f86\u5206\u6f64\u3002\u7b2c\u56db\u7a2e\u662f\u6e96\u5099\u7533\u8acb\u8cb8\u6b3e\u3001\u88dc\u52a9\u3001\u6a19\u6848\u3001\u5408\u4f5c\u6216\u51fa\u552e\u80a1\u6b0a\u7684\u516c\u53f8\u3002\u9019\u6642\u5019\u5e33\u52d9\u5df2\u7d93\u4e0d\u662f\u5167\u90e8\u81ea\u5df1\u770b\u5f97\u61c2\u5c31\u597d\uff0c\u800c\u662f\u8981\u8b93\u5916\u90e8\u55ae\u4f4d\u76f8\u4fe1\u516c\u53f8\u8cc7\u6599\u53ef\u4fe1\u3002\u82e5\u904e\u53bb\u71df\u696d\u7a05 \u71df\u6240\u7a05\u53ea\u662f\u52c9\u5f37\u7533\u5831\uff0c\u6c92\u6709\u5f62\u6210\u5b8c\u6574\u8ca1\u52d9\u6558\u4e8b\uff0c\u5c31\u53ef\u80fd\u5728\u95dc\u9375\u5408\u4f5c\u524d\u88ab\u8feb\u56de\u982d\u88dc\u8cc7\u6599\u3002\u7b2c\u4e94\u7a2e\u662f\u8001\u95c6\u9577\u671f\u53ea\u95dc\u5fc3\u73fe\u91d1\u9918\u984d\uff0c\u4e0d\u770b\u640d\u76ca\u8207\u7a05\u52d9\u7d50\u69cb\u7684\u516c\u53f8\u3002\u5e33\u6236\u6709\u9322\u4e0d\u4ee3\u8868\u516c\u53f8\u8cfa\u9322\uff0c\u767c\u7968\u958b\u5f97\u591a\u4e0d\u4ee3\u8868\u5229\u6f64\u5065\u5eb7\uff0c\u8cbb\u7528\u5f88\u591a\u4e5f\u4e0d\u4ee3\u8868\u90fd\u80fd\u5408\u7406\u8a8d\u5217\u3002\u9019\u4e9b\u5dee\u7570\uff0c\u6b63\u662f\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u80fd\u767c\u63ee\u50f9\u503c\u7684\u5730\u65b9\u3002\u512a\u8cea\u670d\u52d9\u6703\u628a\u5e33\u52d9\u554f\u984c\u7ffb\u8b6f\u6210\u7d93\u71df\u554f\u984c\uff1a\u4f60\u7684\u6536\u5165\u662f\u5426\u96c6\u4e2d\u5728\u5c11\u6578\u5ba2\u6236\uff1f\u6210\u672c\u662f\u5426\u96a8\u71df\u6536\u5408\u7406\u8b8a\u52d5\uff1f\u8cbb\u7528\u662f\u5426\u6709\u6191\u8b49\u652f\u6301\uff1f\u80a1\u6771\u5f80\u4f86\u662f\u5426\u6e05\u695a\uff1f\u79df\u91d1\u3001\u85aa\u8cc7\u3001\u5916\u5305\u3001\u8a2d\u5099\u3001\u5ee3\u544a\u662f\u5426\u80fd\u5c0d\u61c9\u71df\u904b\u6210\u679c\uff1f\u71df\u696d\u7a05 \u71df\u6240\u7a05\u82e5\u53ea\u5728\u7533\u5831\u65e5\u88ab\u770b\u5230\uff0c\u5c31\u53ea\u662f\u58d3\u529b\uff1b\u82e5\u6bcf\u6708\u88ab\u62ff\u4f86\u89c0\u5bdf\uff0c\u5c31\u6703\u8b8a\u6210\u9810\u8b66\u7cfb\u7d71\u3002\u6240\u8b02\u7a05\u52d9\u672a\u7206\u5f48\uff0c\u4e0d\u4e00\u5b9a\u662f\u660e\u986f\u932f\u8aa4\uff0c\u6709\u6642\u5019\u662f\u9577\u671f\u6c92\u4eba\u554f\u3001\u6c92\u4eba\u6574\u7406\u3001\u6c92\u4eba\u63d0\u9192\uff0c\u76f4\u5230\u516c\u53f8\u8981\u5f80\u4e0b\u4e00\u968e\u6bb5\u8d70\u6642\u624d\u767c\u73fe\u8def\u57fa\u4e0d\u7a69\u3002\u771f\u6b63\u5c08\u696d\u7684\u8a18\u5e33\u58eb\uff0c\u4e0d\u662f\u8b93\u8001\u95c6\u5bb3\u6015\u7a05\uff0c\u800c\u662f\u8b93\u8001\u95c6\u77e5\u9053\u54ea\u4e9b\u5730\u65b9\u5fc5\u9808\u63d0\u65e9\u8655\u7406\uff0c\u54ea\u4e9b\u5730\u65b9\u53ef\u4ee5\u5148\u7c21\u5316\uff0c\u54ea\u4e9b\u5730\u65b9\u7d55\u5c0d\u4e0d\u80fd\u7528\u50e5\u5016\u5fc3\u614b\u5e36\u904e\u3002<\/p>\n

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u5e38\u898b\u554f\u984cFAQ\uff1a\u4f01\u696d\u4e3b\u8207\u8003\u751f\u6700\u5bb9\u6613\u6df7\u6dc6\u7684\u95dc\u9375\u5224\u65b7<\/h2>\n

Q1\uff1a\u71df\u696d\u7a05 \u71df\u6240\u7a05\u53ef\u4ee5\u53ea\u4ea4\u7d66\u4fbf\u5b9c\u8a18\u5e33\u8655\u7406\u55ce\uff1f
\u53ef\u4ee5\uff0c\u4f46\u8981\u770b\u516c\u53f8\u968e\u6bb5\u3002\u5982\u679c\u4f60\u7684\u4ea4\u6613\u975e\u5e38\u55ae\u7d14\u3001\u6536\u5165\u5c11\u3001\u8cbb\u7528\u5c11\u3001\u6c92\u6709\u80a1\u6771\u5f80\u4f86\u3001\u6c92\u6709\u64f4\u5f35\u8a08\u756b\uff0c\u4e5f\u9858\u610f\u81ea\u5df1\u6574\u7406\u5b8c\u6574\u6191\u8b49\uff0c\u4f4e\u50f9\u670d\u52d9\u53ef\u4ee5\u662f\u904e\u6e21\u9078\u64c7\u3002\u4f46\u82e5\u516c\u53f8\u5df2\u7d93\u6709\u7a69\u5b9a\u6536\u5165\u3001\u4e0d\u540c\u5ba2\u6236\u4f86\u6e90\u3001\u54e1\u5de5\u6216\u5916\u5305\u3001\u5e73\u53f0\u91d1\u6d41\u3001\u8cb8\u6b3e\u9700\u6c42\u3001\u5408\u7d04\u5408\u4f5c\u6216\u672a\u4f86\u64f4\u5f35\uff0c\u5c31\u4e0d\u5efa\u8b70\u53ea\u7528\u6700\u4f4e\u50f9\u683c\u7576\u5224\u65b7\u6a19\u6e96\u3002\u71df\u696d\u7a05 \u71df\u6240\u7a05\u727d\u6d89\u7684\u662f\u516c\u53f8\u8cc7\u6599\u662f\u5426\u4e00\u81f4\u3001\u662f\u5426\u53ef\u88ab\u8aaa\u660e\u3001\u662f\u5426\u80fd\u652f\u6490\u672a\u4f86\u6c7a\u7b56\uff0c\u4e0d\u662f\u53ea\u6709\u7576\u671f\u7533\u5831\u5b8c\u6210\u800c\u5df2\u3002<\/p>\n

Q2\uff1a\u70ba\u4ec0\u9ebc\u8a18\u5e33\u58eb\u4e00\u76f4\u63d0\u9192\u6211\u8981\u7559\u6191\u8b49\u3001\u5408\u7d04\u3001\u4ed8\u6b3e\u7d00\u9304\uff1f
\u56e0\u70ba\u7a05\u52d9\u5224\u65b7\u4e0d\u662f\u53ea\u770b\u4f60\u6709\u6c92\u6709\u82b1\u9322\uff0c\u800c\u662f\u770b\u9019\u7b46\u652f\u51fa\u662f\u5426\u8207\u516c\u53f8\u71df\u696d\u6709\u95dc\u3001\u662f\u5426\u6709\u5408\u7406\u6191\u8b49\u3001\u662f\u5426\u80fd\u8207\u6536\u5165\u6216\u71df\u904b\u6d3b\u52d5\u9023\u7d50\u3002\u71df\u696d\u7a05 \u71df\u6240\u7a05\u90fd\u9700\u8981\u8cc7\u6599\u652f\u6490\uff0c\u8cc7\u6599\u8d8a\u96f6\u6563\uff0c\u672a\u4f86\u8aaa\u660e\u6210\u672c\u8d8a\u9ad8\u3002\u5f88\u591a\u8001\u95c6\u89ba\u5f97\u8a18\u9304\u5f88\u9ebb\u7169\uff0c\u4f46\u7576\u516c\u53f8\u8981\u67e5\u5e33\u3001\u8cb8\u6b3e\u3001\u589e\u8cc7\u3001\u5206\u6f64\u6216\u8f49\u8b93\u6642\uff0c\u5b8c\u6574\u8cc7\u6599\u5c31\u662f\u4fdd\u8b77\u81ea\u5df1\u7684\u8b49\u64da\u3002<\/p>\n

Q3\uff1a\u71df\u696d\u7a05 \u71df\u6240\u7a05\u54ea\u4e00\u500b\u6bd4\u8f03\u91cd\u8981\uff1f
\u4e0d\u80fd\u5206\u958b\u770b\u3002\u71df\u696d\u7a05\u504f\u5411\u4ea4\u6613\u8207\u767c\u7968\u6d41\uff0c\u71df\u6240\u7a05\u504f\u5411\u516c\u53f8\u7372\u5229\u8207\u6210\u672c\u8cbb\u7528\uff0c\u4f46\u5169\u8005\u6703\u4e92\u76f8\u5f71\u97ff\u3002\u82e5\u71df\u696d\u7a05\u8cc7\u6599\u986f\u793a\u6536\u5165\u589e\u52a0\uff0c\u71df\u6240\u7a05\u537b\u7121\u6cd5\u5408\u7406\u5448\u73fe\u6210\u672c\uff0c\u53ef\u80fd\u9020\u6210\u7372\u5229\u7570\u5e38\uff1b\u82e5\u8cbb\u7528\u5f88\u591a\u4f46\u6191\u8b49\u4e0d\u8db3\uff0c\u4e5f\u53ef\u80fd\u8b93\u71df\u6240\u7a05\u7aef\u7121\u6cd5\u5408\u7406\u8a8d\u5217\u3002\u4f01\u696d\u4e3b\u61c9\u8a72\u628a\u71df\u696d\u7a05 \u71df\u6240\u7a05\u8996\u70ba\u540c\u4e00\u5957\u7d93\u71df\u8cc7\u6599\u7684\u4e0d\u540c\u89d2\u5ea6\uff0c\u800c\u4e0d\u662f\u5169\u500b\u4e92\u4e0d\u76f8\u5e72\u7684\u7533\u5831\u9805\u76ee\u3002<\/p>\n

Q4\uff1a\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u7684\u4eba\uff0c\u70ba\u4ec0\u9ebc\u4e5f\u8981\u91cd\u8996\u71df\u696d\u7a05 \u71df\u6240\u7a05\u7684\u5be6\u52d9\u60c5\u5883\uff1f
\u56e0\u70ba\u8003\u8a66\u901a\u904e\u53ea\u662f\u53d6\u5f97\u5165\u5834\u5238\uff0c\u672a\u4f86\u9762\u5c0d\u5ba2\u6236\u6642\uff0c\u771f\u6b63\u56f0\u96e3\u7684\u662f\u5224\u65b7\u3002\u5ba2\u6236\u4e0d\u6703\u53ea\u554f\u9078\u64c7\u984c\uff0c\u800c\u6703\u554f\u67d0\u7b46\u652f\u51fa\u80fd\u4e0d\u80fd\u5217\u3001\u67d0\u7a2e\u6536\u5165\u600e\u9ebc\u8655\u7406\u3001\u67d0\u5f35\u767c\u7968\u6709\u6c92\u6709\u554f\u984c\u3001\u67d0\u7a2e\u4ea4\u6613\u65b9\u5f0f\u6703\u4e0d\u6703\u6709\u98a8\u96aa\u3002\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b https:\/\/www.45104.com.tw\/<\/a> \u82e5\u80fd\u642d\u914d\u5be6\u52d9\u7406\u89e3\uff0c\u5c0d\u5b78\u54e1\u4f86\u8aaa\u5c31\u4e0d\u53ea\u662f\u8003\u524d\u6e96\u5099\uff0c\u800c\u662f\u5efa\u7acb\u672a\u4f86\u670d\u52d9\u4f01\u696d\u7684\u5c08\u696d\u8a9e\u611f\u3002\u71df\u696d\u7a05 \u71df\u6240\u7a05\u5b78\u5f97\u8d8a\u624e\u5be6\uff0c\u8d8a\u80fd\u628a\u6cd5\u898f\u3001\u5e33\u52d9\u8207\u5ba2\u6236\u6e9d\u901a\u9023\u8d77\u4f86\u3002<\/p>\n

Q5\uff1a\u4ec0\u9ebc\u6a23\u7684\u4f01\u696d\u7b97\u662f\u512a\u8cea\u5ba2\u6236\uff1f
\u4e0d\u662f\u898f\u6a21\u6700\u5927\u624d\u53eb\u512a\u8cea\uff0c\u800c\u662f\u9858\u610f\u91cd\u8996\u6c38\u7e8c\u3001\u5c0a\u91cd\u5c08\u696d\u3001\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\u7684\u4f01\u696d\u3002\u512a\u8cea\u5ba2\u6236\u77e5\u9053\u8a18\u5e33\u58eb\u4e0d\u662f\u53ea\u8ca0\u8cac\u5831\u7a05\uff0c\u800c\u662f\u5354\u52a9\u516c\u53f8\u5efa\u7acb\u8ca1\u7a05\u9632\u706b\u7246\u3001\u7d93\u71df\u5c0e\u822a\u5100\u8207\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f\u3002\u9019\u6a23\u7684\u5408\u4f5c\u95dc\u4fc2\uff0c\u8ac7\u7684\u4e0d\u662f\u6bcf\u6708\u5c11\u5e7e\u767e\u5143\uff0c\u800c\u662f\u516c\u53f8\u80fd\u4e0d\u80fd\u5728\u5408\u898f\u3001\u5b89\u5168\u3001\u53ef\u64f4\u5f35\u7684\u57fa\u790e\u4e0a\u8d70\u5f97\u66f4\u9060\u3002\u7576\u4f01\u696d\u9858\u610f\u7528\u9577\u671f\u773c\u5149\u770b\u71df\u696d\u7a05 \u71df\u6240\u7a05\uff0c\u4e8b\u52d9\u6240\u624d\u80fd\u771f\u6b63\u767c\u63ee\u50f9\u503c\u3002<\/p>\n

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u6700\u5f8c\u8981\u56de\u5230\u4e00\u500b\u66f4\u73fe\u5be6\u7684\u554f\u984c\uff1a\u4f60\u5e0c\u671b\u4f60\u7684\u516c\u53f8\u53ea\u662f\u6bcf\u671f\u6e96\u6642\u7533\u5831\uff0c\u9084\u662f\u5e0c\u671b\u5e33\u52d9\u8cc7\u6599\u80fd\u652f\u6301\u4f60\u505a\u66f4\u597d\u7684\u6c7a\u7b56\uff1f\u5982\u679c\u53ea\u662f\u70ba\u4e86\u5b8c\u6210\u884c\u653f\u7a0b\u5e8f\uff0c\u4efb\u4f55\u4f4e\u50f9\u65b9\u6848\u770b\u8d77\u4f86\u90fd\u5dee\u4e0d\u591a\uff1b\u4f46\u5982\u679c\u4f60\u5e0c\u671b\u516c\u53f8\u672a\u4f86\u53ef\u4ee5\u63a5\u66f4\u5927\u7684\u6848\u5b50\u3001\u7533\u8acb\u8cb8\u6b3e\u3001\u5c0e\u5165\u80a1\u6771\u3001\u62d3\u5c55\u901a\u8def\u3001\u57f9\u990a\u5167\u90e8\u8ca1\u52d9\u7d00\u5f8b\uff0c\u71df\u696d\u7a05 \u71df\u6240\u7a05\u5c31\u4e0d\u80fd\u53ea\u7576\u6210\u5831\u7a05\u5de5\u4f5c\u3002\u771f\u6b63\u503c\u5f97\u6df1\u8ac7\u7684\uff0c\u4e0d\u662f\u9019\u500b\u6708\u8a18\u5e33\u8cbb\u591a\u5c11\uff0c\u800c\u662f\u516c\u53f8\u73fe\u5728\u7684\u4ea4\u6613\u7d50\u69cb\u662f\u5426\u5065\u5eb7\u3001\u7a05\u52d9\u98a8\u96aa\u662f\u5426\u88ab\u770b\u898b\u3001\u8cc7\u6599\u662f\u5426\u80fd\u88ab\u4fe1\u4efb\u3001\u672a\u4f86\u4e09\u5e74\u662f\u5426\u6709\u80fd\u529b\u627f\u63a5\u6210\u9577\u3002\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\u7684\u50f9\u503c\uff0c\u4e5f\u4e0d\u53ea\u662f\u540c\u6642\u63d0\u4f9b\u670d\u52d9\u8207\u8ab2\u7a0b\uff0c\u800c\u662f\u80fd\u628a\u4f01\u696d\u7aef\u7684\u771f\u5be6\u9700\u6c42\u8207\u4eba\u624d\u7aef\u7684\u5c08\u696d\u8a13\u7df4\u9023\u63a5\u8d77\u4f86\uff1a\u4e00\u908a\u5354\u52a9\u8001\u95c6\u5efa\u7acb\u5b89\u5168\u3001\u6e05\u695a\u3001\u53ef\u5224\u65b7\u7684\u8ca1\u7a05\u79e9\u5e8f\uff1b\u4e00\u908a\u57f9\u990a\u672a\u4f86\u80fd\u7406\u89e3\u4f01\u696d\u8a9e\u8a00\u3001\u8655\u7406\u5be6\u52d9\u554f\u984c\u3001\u5c0a\u91cd\u5408\u898f\u5e95\u7dda\u7684\u8a18\u5e33\u58eb\u4eba\u624d\u3002\u5c0d\u4f01\u696d\u4e3b\u800c\u8a00\uff0c\u9078\u64c7\u5408\u4f5c\u5c0d\u8c61\u6642\uff0c\u53ef\u4ee5\u628a\u554f\u984c\u63db\u6210\u9019\u6a23\u554f\uff1a\u9019\u500b\u5718\u968a\u662f\u5426\u80fd\u770b\u61c2\u6211\u7684\u5546\u696d\u6a21\u5f0f\uff1f\u662f\u5426\u80fd\u5728\u6211\u64f4\u5f35\u524d\u63d0\u9192\u98a8\u96aa\uff1f\u662f\u5426\u80fd\u628a\u6cd5\u898f\u8b1b\u6210\u6211\u80fd\u57f7\u884c\u7684\u6d41\u7a0b\uff1f\u662f\u5426\u80fd\u5728\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e4b\u5916\uff0c\u4e5f\u5e6b\u6211\u770b\u898b\u73fe\u91d1\u6d41\u3001\u6210\u672c\u7d50\u69cb\u8207\u9577\u671f\u5e03\u5c40\uff1f\u5c0d\u6e96\u5099\u8003\u8a18\u5e33\u58eb\u7684\u4eba\u800c\u8a00\uff0c\u4e5f\u53ef\u4ee5\u9019\u6a23\u554f\uff1a\u6211\u5b78\u5230\u7684\u662f\u8003\u984c\u7b54\u6848\uff0c\u9084\u662f\u672a\u4f86\u80fd\u5354\u52a9\u4f01\u696d\u89e3\u6c7a\u554f\u984c\u7684\u5224\u65b7\u529b\uff1f\u7576\u8ca1\u7a05\u4e0d\u518d\u53ea\u662f\u6210\u672c\uff0c\u800c\u662f\u4f01\u696d\u5f80\u524d\u8d70\u7684\u57fa\u790e\u8a2d\u65bd\uff0c\u8001\u95c6\u8207\u5c08\u696d\u8005\u4e4b\u9593\u7684\u5c0d\u8a71\u5c31\u6703\u5f9e\u300c\u80fd\u4e0d\u80fd\u4fbf\u5b9c\u4e00\u9ede\u300d\u63d0\u5347\u5230\u300c\u516c\u53f8\u80fd\u4e0d\u80fd\u8d70\u9060\u4e00\u9ede\u300d\u3002\u9019\u6a23\u7684\u6df1\u5ea6\u5c0d\u8a71\uff0c\u624d\u662f\u71df\u696d\u7a05 \u71df\u6240\u7a05\u771f\u6b63\u61c9\u8a72\u88ab\u7406\u89e3\u7684\u4f4d\u7f6e\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e0d\u662f\u5169\u5f35\u7a05\u55ae\u800c\u5df2\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u5176\u5be6\u662f\u5728\u78ba\u8a8d\u516c\u53f8\u6709\u6c92\u6709\u88ab\u5e33\u52d9\u62d6\u4f4f \u8a31\u591a\u4f01\u696d\u4e3b\u5728\u641c\u5c0b\u300c\u71df\u696d […]\n","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13492","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\n\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240<\/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.4545.com.tw\/business-tax-vs-business-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7\" \/>\n<meta property=\"og:description\" content=\"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e0d\u662f\u5169\u5f35\u7a05\u55ae\u800c\u5df2\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u5176\u5be6\u662f\u5728\u78ba\u8a8d\u516c\u53f8\u6709\u6c92\u6709\u88ab\u5e33\u52d9\u62d6\u4f4f \u8a31\u591a\u4f01\u696d\u4e3b\u5728\u641c\u5c0b\u300c\u71df\u696d [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-01T09:10:49+00:00\" \/>\n<meta name=\"author\" content=\"Alina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alina\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9810\u4f30\u95b1\u8b80\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\u9418\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/\"},\"author\":{\"name\":\"Alina\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"headline\":\"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7\",\"datePublished\":\"2026-05-01T09:10:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/\"},\"wordCount\":14,\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/\",\"url\":\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/\",\"name\":\"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/#website\"},\"datePublished\":\"2026-05-01T09:10:49+00:00\",\"author\":{\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\/\/www.4545.com.tw\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.4545.com.tw\/#website\",\"url\":\"https:\/\/www.4545.com.tw\/\",\"name\":\"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.4545.com.tw\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-TW\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\",\"name\":\"Alina\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g\",\"caption\":\"Alina\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","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.4545.com.tw\/business-tax-vs-business-income-tax\/","og_locale":"zh_TW","og_type":"article","og_title":"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7","og_description":"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u4e0d\u662f\u5169\u5f35\u7a05\u55ae\u800c\u5df2\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u5176\u5be6\u662f\u5728\u78ba\u8a8d\u516c\u53f8\u6709\u6c92\u6709\u88ab\u5e33\u52d9\u62d6\u4f4f \u8a31\u591a\u4f01\u696d\u4e3b\u5728\u641c\u5c0b\u300c\u71df\u696d [...]","og_url":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/","og_site_name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","article_published_time":"2026-05-01T09:10:49+00:00","author":"Alina","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005:":"Alina","\u9810\u4f30\u95b1\u8b80\u6642\u9593":"1 \u5206\u9418"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/#article","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/"},"author":{"name":"Alina","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"headline":"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7","datePublished":"2026-05-01T09:10:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/"},"wordCount":14,"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/","url":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/","name":"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/#website"},"datePublished":"2026-05-01T09:10:49+00:00","author":{"@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"breadcrumb":{"@id":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.4545.com.tw\/business-tax-vs-business-income-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/www.4545.com.tw\/"},{"@type":"ListItem","position":2,"name":"\u71df\u696d\u7a05 \u71df\u6240\u7a05\u600e\u9ebc\u770b\u624d\u4e0d\u6703\u53ea\u770b\u7a05\u7387\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u966a\u4f01\u696d\u628a\u5e33\u52d9\u98a8\u96aa\u8b8a\u6210\u7d93\u71df\u5224\u65b7"}]},{"@type":"WebSite","@id":"https:\/\/www.4545.com.tw\/#website","url":"https:\/\/www.4545.com.tw\/","name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.4545.com.tw\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-TW"},{"@type":"Person","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb","name":"Alina","image":{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g","caption":"Alina"}}]}},"_links":{"self":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/13492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/comments?post=13492"}],"version-history":[{"count":1,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/13492\/revisions"}],"predecessor-version":[{"id":13493,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/13492\/revisions\/13493"}],"wp:attachment":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/media?parent=13492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/categories?post=13492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/tags?post=13492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}