{"id":14351,"date":"2026-05-07T20:58:57","date_gmt":"2026-05-07T12:58:57","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=14351"},"modified":"2026-05-07T20:58:57","modified_gmt":"2026-05-07T12:58:57","slug":"how-to-calculate-gift-tax","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/","title":{"rendered":"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40"},"content":{"rendered":"

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u7576\u5bb6\u4eba\u60f3\u5148\u628a\u623f\u7522\u3001\u73fe\u91d1\u6216\u80a1\u6b0a\u79fb\u8f49\u6642\uff0c\u771f\u6b63\u8981\u5148\u7b97\u7684\u662f\u300c\u9019\u7b46\u8d08\u8207\u6703\u4e0d\u6703\u6539\u8b8a\u672a\u4f86\u5341\u5e74\u7684\u8ca1\u7a05\u7d50\u69cb\u300d<\/h2>\n

\u5f88\u591a\u4eba\u641c\u5c0b\u300c\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u300d\uff0c\u7b2c\u4e00\u500b\u5ff5\u982d\u901a\u5e38\u4e0d\u662f\u60f3\u7814\u7a76\u7a05\u6cd5\uff0c\u800c\u662f\u9047\u5230\u4e86\u4e00\u500b\u5f88\u5be6\u969b\u7684\u5bb6\u5ead\u6216\u4f01\u696d\u60c5\u5883\uff1a\u7236\u6bcd\u60f3\u628a\u623f\u5b50\u5148\u904e\u6236\u7d66\u5b50\u5973\u3001\u9577\u8f29\u60f3\u628a\u73fe\u91d1\u5206\u6279\u79fb\u8f49\u3001\u516c\u53f8\u8ca0\u8cac\u4eba\u6e96\u5099\u628a\u80a1\u4efd\u4ea4\u7d66\u4e0b\u4e00\u4ee3\u3001\u592b\u59bb\u4e4b\u9593\u60f3\u5b89\u6392\u8cc7\u7522\uff0c\u6216\u662f\u5bb6\u65cf\u6210\u54e1\u64d4\u5fc3\u672a\u4f86\u7e7c\u627f\u7a0b\u5e8f\u592a\u8907\u96dc\uff0c\u60f3\u8d81\u73fe\u5728\u5148\u8655\u7406\u3002\u8868\u9762\u4e0a\uff0c\u9019\u662f\u4e00\u500b\u300c\u7a05\u984d\u8a08\u7b97\u300d\u554f\u984c\uff1b\u4f46\u5f9e\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9577\u671f\u63a5\u89f8\u4f01\u696d\u4e3b\u3001\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u8207\u4e2d\u5c0f\u4f01\u696d\u80a1\u6b0a\u5b89\u6392\u7684\u89d2\u5ea6\u4f86\u770b\uff0c\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u771f\u6b63\u95dc\u9375\u4e0d\u662f\u53ea\u6709\u4eca\u5e74\u8981\u4e0d\u8981\u7e73\u7a05\uff0c\u800c\u662f\u9019\u6b21\u79fb\u8f49\u6703\u4e0d\u6703\u727d\u52d5\u672a\u4f86\u7684\u623f\u5730\u5408\u4e00\u7a05\u3001\u571f\u5730\u589e\u503c\u7a05\u3001\u516c\u53f8\u80a1\u6b0a\u50f9\u503c\u8a8d\u5b9a\u3001\u8cc7\u91d1\u4f86\u6e90\u8aaa\u660e\u3001\u89aa\u5c6c\u9593\u501f\u8cb8\u8b49\u660e\uff0c\u4ee5\u53ca\u4e4b\u5f8c\u9280\u884c\u6388\u4fe1\u3001\u516c\u53f8\u6539\u7d44\u3001\u5bb6\u65cf\u5354\u8b70\u8207\u907a\u7522\u5206\u914d\u7684\u6574\u9ad4\u98a8\u96aa\u3002\u5f88\u591a\u4eba\u628a\u8d08\u8207\u7a05\u60f3\u5f97\u592a\u50cf\u55ae\u4e00\u516c\u5f0f\uff0c\u4ee5\u70ba\u53ea\u8981\u77e5\u9053\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u3001\u7a05\u7387\u7d1a\u8ddd\uff0c\u5c31\u80fd\u81ea\u5df1\u5224\u65b7\uff1b\u4f46\u5be6\u52d9\u4e0a\u6700\u5bb9\u6613\u51fa\u554f\u984c\u7684\uff0c\u5f80\u5f80\u4e0d\u662f\u516c\u5f0f\u770b\u932f\uff0c\u800c\u662f\u300c\u60c5\u5883\u770b\u592a\u5c11\u300d\u3002\u4f8b\u5982\u7236\u89aa\u4eca\u5e74\u8d08\u8207\u5b50\u5973\u4e00\u7b46\u73fe\u91d1\uff0c\u770b\u4f3c\u5728\u514d\u7a05\u984d\u5167\u6c92\u6709\u7a05\u8ca0\uff0c\u4f46\u5982\u679c\u9019\u7b46\u73fe\u91d1\u7acb\u523b\u88ab\u62ff\u53bb\u8cb7\u623f\uff0c\u65e5\u5f8c\u88ab\u8981\u6c42\u8aaa\u660e\u8cc7\u91d1\u4f86\u6e90\uff0c\u7576\u521d\u532f\u6b3e\u7d00\u9304\u3001\u8d08\u8207\u5951\u7d04\u3001\u7533\u5831\u8cc7\u6599\u8207\u5bb6\u65cf\u6210\u54e1\u8aaa\u6cd5\u662f\u5426\u4e00\u81f4\uff0c\u5c31\u6703\u8b8a\u6210\u98a8\u96aa\uff1b\u53c8\u4f8b\u5982\u516c\u53f8\u8ca0\u8cac\u4eba\u628a\u80a1\u6b0a\u4f4e\u50f9\u79fb\u8f49\u7d66\u5b50\u5973\uff0c\u4ee5\u70ba\u53ea\u662f\u5bb6\u52d9\u4e8b\uff0c\u537b\u5ffd\u7565\u672a\u5206\u914d\u76c8\u9918\u3001\u516c\u53f8\u6de8\u503c\u3001\u80a1\u6771\u5f80\u4f86\u3001\u8cc7\u672c\u984d\u8207\u5be6\u969b\u63a7\u5236\u6b0a\u8f49\u79fb\u7684\u95dc\u4fc2\uff0c\u5f8c\u7e8c\u53cd\u800c\u9020\u6210\u88dc\u7a05\u3001\u722d\u8b70\u6216\u4ea4\u6613\u53d7\u963b\u3002\u56e0\u6b64\uff0c\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u4e0d\u61c9\u53ea\u88ab\u7406\u89e3\u70ba\u300c\u591a\u5c11\u9322\u4ee5\u4e0b\u514d\u7a05\u300d\uff0c\u800c\u8981\u88ab\u653e\u9032\u4e00\u500b\u66f4\u5b8c\u6574\u7684\u8cc7\u7522\u79fb\u8f49\u5224\u65b7\uff1a\u8d08\u8207\u6a19\u7684\u662f\u4ec0\u9ebc\u3001\u8d08\u8207\u4eba\u8207\u53d7\u8d08\u4eba\u95dc\u4fc2\u5982\u4f55\u3001\u8cc7\u91d1\u6d41\u662f\u5426\u53ef\u88ab\u89e3\u91cb\u3001\u8d08\u8207\u5f8c\u662f\u5426\u6703\u5f71\u97ff\u516c\u53f8\u7d93\u71df\u3001\u672a\u4f86\u662f\u5426\u6709\u8cb7\u8ce3\u3001\u7e7c\u627f\u3001\u5206\u5bb6\u3001\u8cb8\u6b3e\u3001\u51fa\u552e\u6216\u5883\u5916\u8cc7\u91d1\u5b89\u6392\u7684\u53ef\u80fd\u3002\u5c0d\u6709\u8a18\u5e33\u9700\u6c42\u7684\u4f01\u696d\u4e3b\u800c\u8a00\uff0c\u9019\u4e5f\u662f\u9078\u64c7\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u6642\u5f88\u5bb9\u6613\u88ab\u4f4e\u4f30\u7684\u5730\u65b9\uff1a\u4fbf\u5b9c\u7684\u8a18\u5e33\u670d\u52d9\u53ef\u80fd\u6703\u5e6b\u4f60\u8655\u7406\u6bcf\u6708\u6191\u8b49\u8207\u7533\u5831\uff0c\u4f46\u672a\u5fc5\u6703\u5728\u4f60\u9032\u884c\u91cd\u5927\u8cc7\u7522\u79fb\u8f49\u524d\uff0c\u63d0\u9192\u4f60\u300c\u9019\u4e0d\u662f\u55ae\u7b46\u7a05\u984d\uff0c\u800c\u662f\u9577\u671f\u7d50\u69cb\u300d\u3002\u771f\u6b63\u503c\u5f97\u6df1\u5ea6\u5408\u4f5c\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\uff0c\u6703\u628a\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u8f49\u5316\u6210\u4e00\u5834\u98a8\u96aa\u76e4\u9ede\uff0c\u5148\u78ba\u8a8d\u4f60\u60f3\u9054\u6210\u7684\u662f\u7bc0\u7a05\u3001\u50b3\u627f\u3001\u4fdd\u969c\u3001\u5206\u914d\u516c\u5e73\uff0c\u9084\u662f\u4f01\u696d\u63a7\u5236\u6b0a\u7a69\u5b9a\uff0c\u518d\u5f9e\u5408\u6cd5\u5408\u898f\u7684\u89d2\u5ea6\u5354\u52a9\u4f60\u7406\u89e3\u6bcf\u4e00\u6b65\u53ef\u80fd\u7522\u751f\u7684\u7a05\u52d9\u5f8c\u679c\u3002\u9019\u6a23\u7684\u670d\u52d9\u4e0d\u662f\u628a\u7b54\u6848\u8b1b\u5f97\u8907\u96dc\uff0c\u800c\u662f\u8b93\u4f60\u5728\u505a\u6c7a\u5b9a\u524d\u77e5\u9053\uff0c\u54ea\u4e9b\u6210\u672c\u4eca\u5929\u770b\u4e0d\u5230\uff0c\u660e\u5929\u537b\u53ef\u80fd\u8b8a\u6210\u7a05\u52d9\u672a\u7206\u5f48\u3002<\/p>\n

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e2d\u5c0f\u4f01\u696d\u8001\u95c6\u6700\u5bb9\u6613\u8aa4\u5224\u7684\uff0c\u4e0d\u662f\u7a05\u7387\uff0c\u800c\u662f\u628a\u300c\u7701\u5c0f\u9322\u300d\u7576\u6210\u5b89\u5168\u7684\u8ca1\u7a05\u7b56\u7565<\/h2>\n

\u641c\u5c0b\u300c\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u300d\u7684\u4eba\uff0c\u5e38\u5e38\u6703\u62ff\u5230\u4e00\u500b\u770b\u4f3c\u7c21\u55ae\u7684\u7b54\u6848\uff1a\u5148\u770b\u5e74\u5ea6\u514d\u7a05\u984d\uff0c\u518d\u770b\u8d08\u8207\u6de8\u984d\uff0c\u518d\u5957\u7528\u7d1a\u8ddd\u7a05\u7387\u3002\u4f46\u5982\u679c\u4f60\u662f\u4e2d\u5c0f\u4f01\u696d\u8ca0\u8cac\u4eba\u3001\u5bb6\u65cf\u4f01\u696d\u7b2c\u4e8c\u4ee3\u3001\u5de5\u4f5c\u5ba4\u8001\u95c6\u3001\u8a3a\u6240\u6216\u5e97\u9762\u7d93\u71df\u8005\uff0c\u9019\u500b\u554f\u984c\u5c31\u4e0d\u80fd\u53ea\u505c\u7559\u5728\u500b\u4eba\u8cc7\u7522\u5c64\u6b21\uff0c\u56e0\u70ba\u4f60\u7684\u73fe\u91d1\u3001\u623f\u7522\u3001\u516c\u53f8\u80a1\u6b0a\u3001\u80a1\u6771\u5f80\u4f86\u3001\u5bb6\u5ead\u652f\u51fa\u8207\u4f01\u696d\u8cc7\u91d1\uff0c\u5f88\u591a\u6642\u5019\u5728\u751f\u6d3b\u4e2d\u662f\u4ea4\u932f\u904b\u4f5c\u7684\u3002\u5e02\u5834\u4e0a\u7684\u8a18\u5e33\u670d\u52d9\u5927\u81f4\u6709\u5169\u689d\u7dda\uff1a\u4e00\u689d\u7dda\u662f\u6700\u4f4e\u6708\u8cbb\uff0c\u628a\u8a18\u5e33\u770b\u6210\u5831\u7a05\u884c\u653f\uff1b\u53e6\u4e00\u689d\u7dda\u662f\u5408\u898f\u5b89\u5168\u52a0\u4e0a\u6c7a\u7b56\u6d1e\u5bdf\uff0c\u628a\u8ca1\u7a05\u8cc7\u6599\u8996\u70ba\u7d93\u71df\u5224\u65b7\u7684\u5730\u5716\u3002\u524d\u8005\u770b\u8d77\u4f86\u6210\u672c\u4f4e\uff0c\u5c24\u5176\u5728\u516c\u53f8\u525b\u6210\u7acb\u3001\u71df\u6536\u4e0d\u9ad8\u3001\u6191\u8b49\u4e0d\u591a\u6642\uff0c\u5f88\u5bb9\u6613\u8b93\u8ca0\u8cac\u4eba\u89ba\u5f97\u300c\u6709\u5831\u5c31\u597d\u300d\uff1b\u4f46\u7576\u4f60\u958b\u59cb\u8655\u7406\u8d08\u8207\u3001\u8cb7\u623f\u3001\u80a1\u6b0a\u79fb\u8f49\u3001\u5bb6\u65cf\u5206\u914d\u6216\u9000\u4f11\u50b3\u627f\u6642\uff0c\u4f4e\u50f9\u670d\u52d9\u904e\u53bb\u6c92\u6709\u5354\u52a9\u5efa\u7acb\u7684\u8ca1\u7a05\u8108\u7d61\uff0c\u5c31\u53ef\u80fd\u4e00\u6b21\u7206\u958b\u3002\u9019\u5c31\u662f\u6240\u8b02\u7684\u7a05\u52d9\u672a\u7206\u5f48\uff1a\u4f60\u4ee5\u70ba\u7701\u4e0b\u7684\u662f\u6bcf\u6708\u670d\u52d9\u8cbb\uff0c\u5be6\u969b\u4e0a\u53ef\u80fd\u63db\u4f86\u672a\u4f86\u7684\u88dc\u7a05\u3001\u7f70\u9370\u3001\u5e33\u52d9\u91cd\u6574\u3001\u8cc7\u91d1\u6d41\u8aaa\u660e\u56f0\u96e3\u3001\u8cb8\u6b3e\u5be9\u6838\u53d7\u963b\u3001\u80a1\u6b0a\u4ea4\u6613\u5361\u95dc\uff0c\u751a\u81f3\u5bb6\u65cf\u6210\u54e1\u4e4b\u9593\u5c0d\u300c\u9019\u7b46\u9322\u5230\u5e95\u662f\u501f\u6b3e\u3001\u8d08\u8207\u3001\u4ee3\u588a\u9084\u662f\u6295\u8cc7\u300d\u7522\u751f\u722d\u8b70\u3002\u4f4e\u50f9\u8a18\u5e33\u7684\u7b2c\u4e00\u500b\u4ee3\u50f9\u662f\u7d50\u69cb\u6027\u7a05\u52d9\u65b7\u5c64\uff0c\u4f8b\u5982\u516c\u53f8\u8ca0\u8cac\u4eba\u9577\u671f\u7528\u500b\u4eba\u5e33\u6236\u4ee3\u6536\u4ee3\u4ed8\uff0c\u516c\u53f8\u5e33\u4e0a\u6c92\u6709\u6e05\u695a\u5448\u73fe\u8cc7\u91d1\u6d41\uff0c\u7b49\u5230\u60f3\u628a\u73fe\u91d1\u8d08\u8207\u5b50\u5973\u6216\u66ff\u5b50\u5973\u8cfc\u7f6e\u4e0d\u52d5\u7522\u6642\uff0c\u624d\u767c\u73fe\u500b\u4eba\u8cc7\u91d1\u8207\u516c\u53f8\u8cc7\u91d1\u7684\u754c\u7dda\u5f88\u6a21\u7cca\uff1b\u7b2c\u4e8c\u500b\u4ee3\u50f9\u662f\u5c08\u696d\u4eba\u529b\u7f3a\u53e3\uff0c\u4f8b\u5982\u5e73\u5e38\u53ea\u505a\u6191\u8b49\u767b\u6253\u8207\u57fa\u672c\u7533\u5831\uff0c\u6c92\u6709\u8db3\u5920\u80fd\u529b\u5224\u65b7\u4e0d\u52d5\u7522\u8d08\u8207\u3001\u80a1\u6b0a\u50f9\u503c\u3001\u89aa\u5c6c\u501f\u8cb8\u8207\u6240\u5f97\u6b78\u5c6c\u4e4b\u9593\u7684\u95dc\u4fc2\uff0c\u5c0e\u81f4\u8ca0\u8cac\u4eba\u5728\u95dc\u9375\u6c7a\u7b56\u524d\u6c92\u6709\u6536\u5230\u98a8\u96aa\u63d0\u9192\uff1b\u7b2c\u4e09\u500b\u4ee3\u50f9\u662f\u5408\u898f\u6027\u98a8\u96aa\uff0c\u4f8b\u5982\u70ba\u4e86\u77ed\u671f\u7701\u7a05\u800c\u505a\u51fa\u5f62\u5f0f\u4e0a\u770b\u4f3c\u53ef\u884c\u3001\u5be6\u8cea\u4e0a\u537b\u96e3\u4ee5\u81ea\u5713\u5176\u8aaa\u7684\u5b89\u6392\uff0c\u65e5\u5f8c\u4e00\u65e6\u88ab\u6aa2\u8996\uff0c\u53cd\u800c\u9700\u8981\u82b1\u66f4\u591a\u6210\u672c\u88dc\u6587\u4ef6\u3001\u88dc\u8aaa\u660e\u3001\u88dc\u7533\u5831\u3002\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u5c0d\u512a\u8cea\u5ba2\u6236\u4f86\u8aaa\uff0c\u4e26\u4e0d\u662f\u8981\u627e\u4e00\u500b\u300c\u8aaa\u6700\u4f4e\u6210\u672c\u300d\u7684\u4eba\uff0c\u800c\u662f\u627e\u4e00\u500b\u80fd\u628a\u98a8\u96aa\u8aaa\u6e05\u695a\u3001\u628a\u9078\u9805\u6524\u958b\u3001\u628a\u9577\u671f\u5f8c\u679c\u8b1b\u660e\u767d\u7684\u5c08\u696d\u5925\u4f34\u3002\u771f\u6b63\u91cd\u8996\u6c38\u7e8c\u7684\u4f01\u696d\u4e3b\uff0c\u6703\u5c0a\u91cd\u5c08\u696d\uff0c\u56e0\u70ba\u4ed6\u77e5\u9053\u8ca1\u7a05\u4e0d\u662f\u4e8b\u5f8c\u88dc\u6d1e\uff0c\u800c\u662f\u4e8b\u524d\u4f48\u5c40\uff1b\u771f\u6b63\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\u7684\u4eba\uff0c\u4e5f\u4e0d\u6703\u53ea\u554f\u300c\u5831\u7a05\u591a\u5c11\u9322\u300d\uff0c\u800c\u6703\u554f\u300c\u6211\u7684\u4f01\u696d\u8207\u5bb6\u5ead\u8cc7\u7522\u672a\u4f86\u80fd\u4e0d\u80fd\u8d70\u5f97\u7a69\u300d\u3002\u9019\u6642\uff0c\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u7684\u50f9\u503c\u4e0d\u53ea\u5728\u6bcf\u6708\u7533\u5831\uff0c\u800c\u662f\u5728\u4f60\u9762\u5c0d\u8d08\u8207\u3001\u7e7c\u627f\u3001\u6295\u8cc7\u3001\u8cb7\u8ce3\u3001\u79fb\u8f49\u8207\u6539\u7d44\u6642\uff0c\u5e6b\u4f60\u770b\u898b\u90a3\u4e9b\u4fbf\u5b9c\u65b9\u6848\u4e0d\u6703\u544a\u8a34\u4f60\u7684\u4ee3\u50f9\u3002<\/p>\n

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u5f9e\u73fe\u91d1\u8d08\u8207\u3001\u623f\u7522\u79fb\u8f49\u5230\u516c\u53f8\u80a1\u6b0a\u5b89\u6392\uff0c\u6bcf\u4e00\u7a2e\u6a19\u7684\u90fd\u9700\u8981\u4e0d\u540c\u7684\u60c5\u5883\u5224\u65b7<\/h2>\n

\u5f88\u591a\u4eba\u554f\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u6642\uff0c\u6703\u671f\u5f85\u5f97\u5230\u4e00\u5f35\u5feb\u901f\u8868\u683c\uff0c\u4f46\u5be6\u52d9\u7d93\u9a57\u88e1\uff0c\u540c\u6a23\u662f\u8d08\u8207\uff0c\u6a19\u7684\u4e0d\u540c\uff0c\u7a05\u52d9\u5224\u65b7\u5b8c\u5168\u4e0d\u540c\u3002\u73fe\u91d1\u8d08\u8207\u6700\u76f4\u89ba\uff0c\u56e0\u70ba\u91d1\u984d\u6e05\u695a\u3001\u532f\u6b3e\u7d00\u9304\u660e\u78ba\uff0c\u770b\u4f3c\u6700\u597d\u8655\u7406\uff1b\u4f46\u73fe\u91d1\u6700\u5927\u7684\u98a8\u96aa\u5728\u65bc\u300c\u8cc7\u91d1\u7528\u9014\u300d\u8207\u300c\u8cc7\u91d1\u4f86\u6e90\u300d\u662f\u5426\u80fd\u9023\u5f97\u8d77\u4f86\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u7236\u6bcd\u6bcf\u5e74\u5206\u6279\u532f\u6b3e\u7d66\u5b50\u5973\uff0c\u82e5\u53ea\u662f\u751f\u6d3b\u652f\u63f4\uff0c\u60c5\u5883\u76f8\u5c0d\u55ae\u7d14\uff1b\u4f46\u5982\u679c\u5b50\u5973\u77ed\u671f\u5167\u62ff\u9019\u4e9b\u9322\u8cb7\u623f\u3001\u6295\u8cc7\u516c\u53f8\u3001\u652f\u4ed8\u9ad8\u984d\u4fdd\u8cbb\u6216\u4f5c\u70ba\u5275\u696d\u8cc7\u672c\uff0c\u65e5\u5f8c\u5c31\u53ef\u80fd\u9700\u8981\u66f4\u5b8c\u6574\u7684\u6587\u4ef6\u8b49\u660e\uff0c\u5426\u5247\u5bb9\u6613\u88ab\u8aa4\u89e3\u70ba\u8cc7\u91d1\u5b89\u6392\u4e0d\u6e05\u3002\u623f\u7522\u8d08\u8207\u5247\u66f4\u8907\u96dc\uff0c\u56e0\u70ba\u5b83\u4e0d\u53ea\u727d\u6d89\u8d08\u8207\u7a05\uff0c\u9084\u53ef\u80fd\u727d\u6d89\u571f\u5730\u589e\u503c\u7a05\u3001\u5951\u7a05\u3001\u623f\u5730\u5408\u4e00\u7a05\u3001\u6301\u6709\u6210\u672c\u3001\u672a\u4f86\u51fa\u552e\u6210\u672c\uff0c\u4ee5\u53ca\u5144\u5f1f\u59ca\u59b9\u4e4b\u9593\u5c0d\u516c\u5e73\u5206\u914d\u7684\u8a8d\u77e5\u3002\u5f88\u591a\u5bb6\u5ead\u4ee5\u70ba\u300c\u5148\u904e\u6236\u6bd4\u8f03\u7701\u300d\uff0c\u4f46\u6c92\u6709\u5148\u7b97\u672a\u4f86\u51fa\u552e\u6642\u7684\u6210\u672c\u57fa\u790e\u3001\u6301\u6709\u671f\u9593\u3001\u53d6\u5f97\u50f9\u683c\u8207\u5e02\u5834\u8b8a\u5316\uff0c\u7d50\u679c\u4e0b\u4e00\u4ee3\u771f\u7684\u8981\u51fa\u552e\u6642\uff0c\u624d\u767c\u73fe\u7576\u521d\u7684\u5b89\u6392\u4e26\u6c92\u6709\u6bd4\u8f03\u6709\u5229\u3002\u81f3\u65bc\u516c\u53f8\u80a1\u6b0a\u8d08\u8207\uff0c\u5247\u66f4\u4e0d\u662f\u7c21\u55ae\u7684\u89aa\u5c6c\u79fb\u8f49\uff0c\u56e0\u70ba\u80a1\u6b0a\u4ee3\u8868\u7684\u4e0d\u53ea\u662f\u8ca1\u7522\u50f9\u503c\uff0c\u4e5f\u4ee3\u8868\u63a7\u5236\u6b0a\u3001\u76c8\u9918\u5206\u914d\u6b0a\u3001\u516c\u53f8\u672a\u4f86\u589e\u503c\u7a7a\u9593\u8207\u7d93\u71df\u8cac\u4efb\u3002\u82e5\u516c\u53f8\u5e33\u52d9\u9577\u671f\u6c92\u6709\u6574\u7406\uff0c\u80a1\u6771\u5f80\u4f86\u6df7\u4e82\u3001\u5eab\u5b58\u8207\u61c9\u6536\u5e33\u6b3e\u4e0d\u660e\u3001\u672a\u5206\u914d\u76c8\u9918\u6c92\u6709\u898f\u5283\uff0c\u8d08\u8207\u80a1\u6b0a\u6642\u5c31\u5f88\u96e3\u5408\u7406\u8aaa\u660e\u50f9\u503c\uff0c\u4e5f\u5bb9\u6613\u5f71\u97ff\u65e5\u5f8c\u516c\u53f8\u589e\u8cc7\u3001\u5f15\u9032\u6295\u8cc7\u4eba\u3001\u5206\u5bb6\u6216\u51fa\u552e\u3002\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebc\u6709\u7d93\u9a57\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\uff0c\u5728\u5354\u52a9\u5ba2\u6236\u7406\u89e3\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u6642\uff0c\u4e0d\u6703\u53ea\u554f\u300c\u8981\u9001\u591a\u5c11\u300d\uff0c\u800c\u6703\u5148\u554f\u300c\u9001\u7684\u662f\u4ec0\u9ebc\u3001\u70ba\u4ec0\u9ebc\u73fe\u5728\u9001\u3001\u9001\u5b8c\u4e4b\u5f8c\u8ab0\u8ca0\u8cac\u3001\u672a\u4f86\u662f\u5426\u53ef\u80fd\u51fa\u552e\u3001\u5176\u4ed6\u5bb6\u4eba\u662f\u5426\u77e5\u60c5\u3001\u516c\u53f8\u7d93\u71df\u6b0a\u662f\u5426\u6539\u8b8a\u300d\u3002\u9019\u4e9b\u554f\u984c\u807d\u8d77\u4f86\u4e0d\u50cf\u8a08\u7b97\uff0c\u537b\u6bd4\u8a08\u7b97\u66f4\u91cd\u8981\uff0c\u56e0\u70ba\u5b83\u6c7a\u5b9a\u4e86\u7a05\u52d9\u8655\u7406\u662f\u5426\u80fd\u8207\u771f\u5be6\u60c5\u5883\u4e00\u81f4\u3002\u5c0d\u4e2d\u5c0f\u4f01\u696d\u8001\u95c6\u4f86\u8aaa\uff0c\u8ca1\u7a05\u5c08\u696d\u7684\u4e09\u500b\u89d2\u8272\u5c24\u5176\u91cd\u8981\uff1a\u7b2c\u4e00\u662f\u8ca1\u7a05\u9632\u706b\u7246\uff0c\u5354\u52a9\u4f60\u5728\u6c7a\u7b56\u524d\u64cb\u4e0b\u53ef\u80fd\u5f15\u7206\u7684\u7533\u5831\u8207\u8cc7\u91d1\u6d41\u98a8\u96aa\uff1b\u7b2c\u4e8c\u662f\u7d93\u71df\u5c0e\u822a\u5100\uff0c\u628a\u5e33\u52d9\u8cc7\u6599\u8f49\u6210\u80fd\u5354\u52a9\u4f60\u5224\u65b7\u8cc7\u7522\u3001\u73fe\u91d1\u6d41\u8207\u5bb6\u65cf\u50b3\u627f\u7684\u8cc7\u8a0a\uff1b\u7b2c\u4e09\u662f\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f\uff0c\u628a\u4f60\u770b\u4e0d\u61c2\u7684\u7a05\u52d9\u898f\u5b9a\u8f49\u6210\u53ef\u64cd\u4f5c\u3001\u53ef\u6e9d\u901a\u3001\u53ef\u7559\u5b58\u7684\u884c\u52d5\u65b9\u6848\u3002\u7576\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u80fd\u505a\u5230\u9019\u4e09\u4ef6\u4e8b\uff0c\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u5c31\u4e0d\u518d\u53ea\u662f\u7db2\u8def\u6587\u7ae0\u88e1\u7684\u516c\u5f0f\uff0c\u800c\u662f\u4f01\u696d\u4e3b\u5728\u6bcf\u4e00\u6b21\u91cd\u5927\u79fb\u8f49\u524d\u53ef\u4ee5\u4f9d\u9760\u7684\u5224\u65b7\u6d41\u7a0b\u3002\u9019\u7a2e\u5408\u4f5c\u95dc\u4fc2\u9700\u8981\u96d9\u65b9\u59a5\u5354\uff1a\u4f01\u696d\u4e3b\u4e0d\u80fd\u53ea\u8981\u6c42\u4f4e\u50f9\u8207\u5feb\u901f\uff0c\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u4e5f\u5fc5\u9808\u6295\u5165\u898f\u6a21\u3001\u4eba\u529b\u8207\u9577\u671f\u8ffd\u8e64\uff1b\u552f\u6709\u9858\u610f\u5728\u898f\u6a21\u3001\u5c08\u696d\u8207\u9577\u671f\u4e3b\u7fa9\u4e0a\u505a\u6b63\u78ba\u6295\u5165\uff0c\u624d\u53ef\u80fd\u8b93\u8d08\u8207\u3001\u7e7c\u627f\u8207\u4f01\u696d\u7d93\u71df\u4e0d\u4e92\u76f8\u885d\u7a81\u3002<\/p>\n

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u6bd4\u8f03\u8207\u9078\u64c7\u6642\uff0c\u4e0d\u8981\u53ea\u6bd4\u7533\u5831\u8cbb\uff0c\u800c\u8981\u6bd4\u8ab0\u80fd\u770b\u61c2\u4f60\u7684\u5bb6\u5ead\u3001\u516c\u53f8\u8207\u672a\u4f86\u4ea4\u6613\u98a8\u96aa<\/h2>\n

\u7576\u4f60\u771f\u7684\u6e96\u5099\u627e\u5c08\u696d\u4eba\u58eb\u8a0e\u8ad6\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u6700\u4e0d\u5efa\u8b70\u7684\u6bd4\u8f03\u65b9\u5f0f\uff0c\u5c31\u662f\u53ea\u554f\u300c\u5e6b\u6211\u7b97\u4e00\u4e0b\u591a\u5c11\u9322\u300d\u6216\u300c\u7533\u5831\u8cbb\u6700\u4f4e\u591a\u5c11\u300d\u3002\u56e0\u70ba\u8d08\u8207\u7a05\u7684\u5c08\u696d\u670d\u52d9\uff0c\u4e0d\u53ea\u662f\u8f38\u5165\u91d1\u984d\u3001\u8f38\u51fa\u7a05\u984d\uff0c\u800c\u662f\u5f9e\u4f60\u7684\u5bb6\u5ead\u95dc\u4fc2\u3001\u8cc7\u7522\u7d44\u6210\u3001\u516c\u53f8\u5e33\u52d9\u3001\u672a\u4f86\u8a08\u756b\u8207\u98a8\u96aa\u627f\u53d7\u5ea6\u4e2d\uff0c\u627e\u51fa\u6bd4\u8f03\u7a69\u7684\u505a\u6cd5\u3002\u5982\u679c\u4f60\u53ea\u662f\u5076\u723e\u8d08\u8207\u4e00\u7b46\u5c0f\u984d\u73fe\u91d1\uff0c\u800c\u4e14\u76ee\u7684\u55ae\u7d14\u3001\u6587\u4ef6\u5b8c\u6574\uff0c\u57fa\u672c\u7533\u5831\u5354\u52a9\u4e5f\u8a31\u5c31\u8db3\u5920\uff1b\u4f46\u5982\u679c\u4f60\u6d89\u53ca\u4e0d\u52d5\u7522\u3001\u80a1\u6b0a\u3001\u5bb6\u65cf\u4f01\u696d\u3001\u9577\u671f\u5206\u5e74\u79fb\u8f49\u3001\u591a\u4eba\u53d7\u8d08\u3001\u592b\u59bb\u8ca1\u7522\u5b89\u6392\u3001\u8cc7\u91d1\u4f86\u6e90\u4e0d\u6e05\uff0c\u6216\u672a\u4f86\u53ef\u80fd\u8ce3\u623f\u3001\u5f15\u8cc7\u3001\u4ea4\u68d2\u3001\u5206\u5bb6\uff0c\u5c31\u61c9\u8a72\u9078\u64c7\u80fd\u505a\u6574\u9ad4\u8ca1\u7a05\u76e4\u9ede\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u3002\u6bd4\u8f03\u8207\u9078\u64c7\u6642\uff0c\u53ef\u4ee5\u5f9e\u4e09\u500b\u5c64\u9762\u5224\u65b7\u3002\u7b2c\u4e00\uff0c\u770b\u5c0d\u65b9\u662f\u5426\u6703\u8ffd\u554f\u60c5\u5883\uff0c\u800c\u4e0d\u662f\u53ea\u6025\u8457\u5831\u50f9\uff1b\u5982\u679c\u4e00\u500b\u670d\u52d9\u8005\u5728\u9084\u4e0d\u4e86\u89e3\u6a19\u7684\u3001\u91d1\u984d\u3001\u5bb6\u65cf\u95dc\u4fc2\u3001\u516c\u53f8\u72c0\u6cc1\u4e4b\u524d\uff0c\u5c31\u76f4\u63a5\u544a\u8a34\u4f60\u6700\u4fbf\u5b9c\u7684\u505a\u6cd5\uff0c\u90a3\u4ee3\u8868\u4ed6\u53ef\u80fd\u53ea\u8655\u7406\u8868\u9762\u7533\u5831\uff0c\u672a\u5fc5\u6703\u627f\u64d4\u9577\u671f\u5224\u65b7\u3002\u7b2c\u4e8c\uff0c\u770b\u5c0d\u65b9\u662f\u5426\u80fd\u628a\u98a8\u96aa\u8b1b\u6210\u4f60\u807d\u5f97\u61c2\u7684\u8a9e\u8a00\uff1b\u771f\u6b63\u6709\u7d93\u9a57\u7684\u4e8b\u52d9\u6240\uff0c\u4e0d\u6703\u53ea\u4e1f\u6cd5\u689d\u6216\u8853\u8a9e\uff0c\u800c\u6703\u7528\u5177\u9ad4\u60c5\u5883\u544a\u8a34\u4f60\uff0c\u4f8b\u5982\u300c\u9019\u7b46\u9322\u5982\u679c\u672a\u4f86\u7528\u4f86\u8cb7\u623f\uff0c\u5efa\u8b70\u7559\u4e0b\u54ea\u4e9b\u7d00\u9304\u300d\u3001\u300c\u9019\u6b21\u80a1\u6b0a\u79fb\u8f49\u82e5\u6c92\u6709\u5148\u6574\u7406\u5e33\u52d9\uff0c\u672a\u4f86\u53ef\u80fd\u5728\u54ea\u4e9b\u5834\u5408\u88ab\u91cd\u65b0\u6aa2\u8996\u300d\u3001\u300c\u9019\u9593\u623f\u5b50\u73fe\u5728\u8d08\u8207\u8207\u672a\u4f86\u7e7c\u627f\uff0c\u5c0d\u5bb6\u65cf\u6e9d\u901a\u548c\u51fa\u552e\u6210\u672c\u53ef\u80fd\u6709\u4e0d\u540c\u7d50\u679c\u300d\u3002\u7b2c\u4e09\uff0c\u770b\u5c0d\u65b9\u662f\u5426\u9858\u610f\u628a\u4f60\u7576\u9577\u671f\u5ba2\u6236\uff0c\u800c\u4e0d\u662f\u55ae\u6b21\u6848\u4ef6\uff1b\u8d08\u8207\u901a\u5e38\u4e0d\u662f\u4e00\u500b\u5b64\u7acb\u52d5\u4f5c\uff0c\u5b83\u5e38\u5e38\u662f\u50b3\u627f\u3001\u9000\u4f11\u3001\u8ca1\u7522\u5206\u914d\u3001\u516c\u53f8\u6cbb\u7406\u6216\u5bb6\u65cf\u4fe1\u4efb\u5b89\u6392\u7684\u4e00\u90e8\u5206\uff0c\u6240\u4ee5\u5c08\u696d\u670d\u52d9\u61c9\u8a72\u80fd\u56de\u5230\u5e74\u5ea6\u5e33\u52d9\u3001\u6240\u5f97\u7d50\u69cb\u3001\u516c\u53f8\u7372\u5229\u3001\u8cc7\u7522\u8ca0\u50b5\u8207\u73fe\u91d1\u6d41\u4f86\u770b\u3002\u82e5\u4ee5\u5e02\u5834\u5169\u689d\u7dda\u4f86\u770b\uff0c\u6700\u4f4e\u6708\u8cbb\u65b9\u6848\u9069\u5408\u5e33\u52d9\u55ae\u7d14\u3001\u4ea4\u6613\u91cf\u5c0f\u3001\u77ed\u671f\u53ea\u6c42\u5b8c\u6210\u57fa\u672c\u7533\u5831\u7684\u5ba2\u6236\uff1b\u5408\u898f\u5b89\u5168\u52a0\u6c7a\u7b56\u6d1e\u5bdf\u65b9\u6848\uff0c\u5247\u9069\u5408\u91cd\u8996\u6c38\u7e8c\u3001\u5c0a\u91cd\u5c08\u696d\u3001\u9858\u610f\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\u7684\u4f01\u696d\u4e3b\u3002\u5f8c\u8005\u7684\u8cbb\u7528\u672a\u5fc5\u6700\u4f4e\uff0c\u4f46\u5b83\u80fd\u964d\u4f4e\u7d50\u69cb\u6027\u7a05\u52d9\u65b7\u5c64\u3001\u5c08\u696d\u4eba\u529b\u7f3a\u53e3\u8207\u5408\u898f\u6027\u98a8\u96aa\uff0c\u5c24\u5176\u5728\u4f60\u9762\u5c0d\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u9019\u7a2e\u727d\u6d89\u5bb6\u5ead\u8207\u8cc7\u7522\u5b89\u5168\u7684\u554f\u984c\u6642\uff0c\u5dee\u7570\u6703\u975e\u5e38\u660e\u986f\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u771f\u6b63\u597d\u7684\u5c08\u696d\u5408\u4f5c\uff0c\u4e0d\u662f\u5c08\u696d\u8005\u66ff\u4f60\u505a\u6240\u6709\u6c7a\u5b9a\uff0c\u800c\u662f\u628a\u9078\u9805\u3001\u9650\u5236\u3001\u6210\u672c\u8207\u98a8\u96aa\u6524\u958b\uff0c\u8b93\u4f60\u80fd\u5728\u5408\u6cd5\u5408\u898f\u7684\u524d\u63d0\u4e0b\uff0c\u9078\u64c7\u6700\u7b26\u5408\u5bb6\u5ead\u8207\u4f01\u696d\u9577\u671f\u5229\u76ca\u7684\u8def\u7dda\u3002\u9019\u4e5f\u662f\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\u80fd\u5275\u9020\u5dee\u7570\u7684\u5730\u65b9\uff1a\u5b83\u4e0d\u53ea\u670d\u52d9\u4f01\u696d\u4e3b\uff0c\u4e5f\u57f9\u990a\u7406\u89e3\u5be6\u52d9\u98a8\u96aa\u7684\u65b0\u4e00\u4ee3\u8ca1\u7a05\u4eba\u624d\u3002\u7576\u5b78\u54e1\u5728\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66<\/a>\u6642\uff0c\u5982\u679c\u80fd\u63a5\u89f8\u9019\u985e\u771f\u5be6\u6848\u4f8b\u601d\u7dad\uff0c\u5c31\u4e0d\u6703\u53ea\u80cc\u516c\u5f0f\uff0c\u800c\u6703\u7406\u89e3\u6bcf\u4e00\u500b\u7a05\u52d9\u554f\u984c\u80cc\u5f8c\u90fd\u6709\u4eba\u3001\u5bb6\u5ead\u3001\u4f01\u696d\u8207\u672a\u4f86\u6c7a\u7b56\u3002<\/p>\n

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b\uff0c\u9069\u5408\u628a\u7a05\u52d9\u516c\u5f0f\u8f49\u6210\u5be6\u52d9\u5224\u65b7\u529b\u7684\u4eba<\/h2>\n

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u5c0d\u4e00\u822c\u6c11\u773e\u4f86\u8aaa\uff0c\u662f\u4e00\u500b\u8cc7\u7522\u79fb\u8f49\u554f\u984c\uff1b\u4f46\u5c0d\u60f3\u8003\u53d6\u8a18\u5e33\u58eb\u8b49\u7167\u3001\u60f3\u9032\u5165\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u5de5\u4f5c\u3001\u6216\u60f3\u63d0\u5347\u8ca1\u7a05\u5c08\u696d\u80fd\u529b\u7684\u4eba\u4f86\u8aaa\uff0c\u9019\u5176\u5be6\u662f\u4e00\u500b\u5f88\u597d\u7684\u5b78\u7fd2\u5165\u53e3\u3002\u56e0\u70ba\u5b83\u540c\u6642\u5305\u542b\u7a05\u6cd5\u8a08\u7b97\u3001\u89aa\u5c6c\u95dc\u4fc2\u3001\u8ca1\u7522\u50f9\u503c\u3001\u7533\u5831\u6d41\u7a0b\u3001\u6587\u4ef6\u7559\u5b58\u3001\u98a8\u96aa\u5224\u65b7\u8207\u5ba2\u6236\u6e9d\u901a\uff0c\u525b\u597d\u80fd\u6e2c\u51fa\u4e00\u500b\u4eba\u662f\u5426\u53ea\u6703\u80cc\u8aa6\uff0c\u9084\u662f\u80fd\u628a\u77e5\u8b58\u8f49\u6210\u53ef\u88ab\u5ba2\u6236\u4fe1\u4efb\u7684\u5c08\u696d\u670d\u52d9\u3002\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b\uff08https:\/\/www.45104.com.tw\/\uff09\u53ef\u4ee5\u88ab\u653e\u5728\u9019\u6a23\u7684\u5b78\u7fd2\u8108\u7d61\u4e2d\u7406\u89e3\uff1a\u5b78\u54e1\u4e0d\u662f\u70ba\u4e86\u901a\u904e\u8003\u8a66\u800c\u6a5f\u68b0\u5f0f\u8a18\u61b6\uff0c\u800c\u662f\u70ba\u4e86\u672a\u4f86\u9762\u5c0d\u771f\u5be6\u5ba2\u6236\u6642\uff0c\u80fd\u628a\u7a05\u52d9\u554f\u984c\u8b1b\u6e05\u695a\u3001\u554f\u5b8c\u6574\u3001\u5224\u65b7\u7a69\u3002\u8a31\u591a\u6e96\u5099\u8a18\u5e33\u58eb\u8b49\u7167\u7684\u4eba\uff0c\u65e9\u671f\u5bb9\u6613\u628a\u7a05\u6cd5\u79d1\u76ee\u7576\u6210\u4e00\u5806\u96f6\u6563\u898f\u5b9a\uff0c\u89ba\u5f97\u53ea\u8981\u719f\u6089\u984c\u578b\u5c31\u80fd\u61c9\u4ed8\uff1b\u4f46\u4e00\u65e6\u9032\u5165\u4e8b\u52d9\u6240\u6216\u958b\u59cb\u63a5\u89f8\u4f01\u696d\u4e3b\uff0c\u5c31\u6703\u767c\u73fe\u5ba2\u6236\u4e0d\u6703\u7528\u8003\u984c\u65b9\u5f0f\u554f\u554f\u984c\u3002\u5ba2\u6236\u6703\u554f\u300c\u6211\u7238\u8981\u628a\u623f\u5b50\u7d66\u6211\uff0c\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u300d\u3001\u300c\u516c\u53f8\u80a1\u4efd\u5148\u7d66\u5c0f\u5b69\u597d\u4e0d\u597d\u300d\u3001\u300c\u6bcf\u5e74\u532f\u4e00\u7b46\u9322\u6703\u4e0d\u6703\u6709\u554f\u984c\u300d\u3001\u300c\u7528\u8cb7\u8ce3\u540d\u7fa9\u6703\u4e0d\u6703\u6bd4\u8f03\u7701\u300d\u3001\u300c\u6211\u53ea\u662f\u60f3\u7701\u7a05\uff0c\u70ba\u4ec0\u9ebc\u9084\u8981\u770b\u516c\u53f8\u5e33\u300d\u3002\u9019\u4e9b\u554f\u984c\u90fd\u4e0d\u53ea\u662f\u55ae\u9ede\u77e5\u8b58\uff0c\u800c\u662f\u9700\u8981\u628a\u6cd5\u898f\u3001\u8a08\u7b97\u3001\u6587\u4ef6\u3001\u98a8\u96aa\u8207\u6e9d\u901a\u4e32\u8d77\u4f86\u3002\u96f2\u7aef\u8ab2\u7a0b\u7684\u50f9\u503c\uff0c\u9664\u4e86\u6642\u9593\u5f48\u6027\uff0c\u4e5f\u5728\u65bc\u8b93\u793e\u6703\u4eba\u58eb\u3001\u5feb\u7562\u696d\u7684\u5546\u5b78\u9662\u5b78\u751f\u3001\u6b63\u5728\u6703\u8a08\u6216\u884c\u653f\u5de5\u4f5c\u4e2d\u60f3\u8f49\u8077\u7684\u4eba\uff0c\u53ef\u4ee5\u53cd\u8986\u6d88\u5316\u91cd\u8981\u89c0\u5ff5\uff0c\u628a\u62bd\u8c61\u6cd5\u689d\u8b8a\u6210\u5177\u9ad4\u6848\u4f8b\u5224\u65b7\u3002\u5c0d\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u88dc\u7fd2\u73ed\u800c\u8a00\uff0c\u82e5\u80fd\u628a\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u9019\u985e\u9ad8\u641c\u5c0b\u3001\u9ad8\u5be6\u52d9\u611f\u7684\u95dc\u9375\u5b57\uff0c\u8f49\u5316\u6210\u6559\u5b78\u5167\u5bb9\u8207\u670d\u52d9\u5167\u5bb9\u7684\u4ea4\u96c6\uff0c\u5c31\u80fd\u5438\u5f15\u5169\u7a2e\u53d7\u773e\uff1a\u4e00\u7a2e\u662f\u6709\u8a18\u5e33\u8207\u7a05\u52d9\u898f\u5283\u9700\u6c42\u7684\u4f01\u696d\u4e3b\uff0c\u53e6\u4e00\u7a2e\u662f\u60f3\u5b78\u6703\u5be6\u52d9\u8ca1\u7a05\u5224\u65b7\u7684\u8003\u751f\u3002\u9019\u6a23\u7684\u5167\u5bb9\u4e0d\u662f\u55ae\u7d14\u8ce3\u8ab2\uff0c\u4e5f\u4e0d\u662f\u55ae\u7d14\u62db\u652c\u7533\u5831\u6848\u4ef6\uff0c\u800c\u662f\u5728\u50b3\u905e\u4e00\u500b\u66f4\u91cd\u8981\u7684\u8a0a\u606f\uff1a\u8ca1\u7a05\u5c08\u696d\u771f\u6b63\u7684\u50f9\u503c\uff0c\u4e0d\u662f\u77e5\u9053\u7b54\u6848\uff0c\u800c\u662f\u77e5\u9053\u554f\u984c\u8a72\u600e\u9ebc\u554f\u3002\u7576\u5b78\u54e1\u5f9e\u6848\u4f8b\u4e2d\u7406\u89e3\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u672a\u4f86\u9032\u5165\u8077\u5834\u5f8c\u5c31\u66f4\u80fd\u5206\u8fa8\u54ea\u4e9b\u60c5\u5883\u9700\u8981\u63d0\u9192\u5ba2\u6236\u4fdd\u7559\u8cc7\u6599\uff0c\u54ea\u4e9b\u5b89\u6392\u53ef\u80fd\u9020\u6210\u4f4e\u50f9\u670d\u52d9\u770b\u4e0d\u5230\u7684\u7a05\u52d9\u65b7\u5c64\uff0c\u54ea\u4e9b\u770b\u4f3c\u7701\u9322\u7684\u6c7a\u5b9a\u5176\u5be6\u6703\u589e\u52a0\u5f8c\u7e8c\u98a8\u96aa\u3002\u9019\u7a2e\u80fd\u529b\uff0c\u4e5f\u662f\u4f01\u696d\u4e3b\u9078\u64c7\u4e8b\u52d9\u6240\u6642\u6703\u611f\u53d7\u5230\u7684\u5c08\u696d\u5dee\u7570\u3002<\/a><\/p>\n

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u5e38\u898b\u554f\u984cFAQ\u80cc\u5f8c\u7684\u771f\u5be6\u91cd\u9ede\uff0c\u662f\u628a\u4e00\u6b21\u79fb\u8f49\u8b8a\u6210\u53ef\u88ab\u8aaa\u660e\u3001\u53ef\u88ab\u8ffd\u8e64\u3001\u53ef\u88ab\u627f\u64d4\u7684\u5b89\u6392<\/h2>\n

\u5f88\u591a\u4eba\u554f\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u6642\uff0c\u6700\u5e38\u898b\u7684\u7b2c\u4e00\u500b\u554f\u984c\u662f\u300c\u6bcf\u5e74\u53ef\u4ee5\u9001\u591a\u5c11\u4e0d\u7528\u7e73\u7a05\uff1f\u300d\u9019\u500b\u554f\u984c\u672c\u8eab\u6c92\u6709\u932f\uff0c\u4f46\u5b83\u53ea\u8655\u7406\u4e86\u7b2c\u4e00\u5c64\uff0c\u6c92\u6709\u8655\u7406\u7b2c\u4e8c\u5c64\uff1a\u4f60\u70ba\u4ec0\u9ebc\u8981\u9001\u3001\u9001\u7d66\u8ab0\u3001\u9001\u5b8c\u505a\u4ec0\u9ebc\u3001\u672a\u4f86\u662f\u5426\u9084\u6703\u6709\u5176\u4ed6\u79fb\u8f49\u3002\u5982\u679c\u53ea\u662f\u55ae\u7d14\u5e74\u5ea6\u5167\u7684\u5c0f\u984d\u8cc7\u91d1\u652f\u63f4\uff0c\u91cd\u9ede\u901a\u5e38\u5728\u91d1\u984d\u3001\u532f\u6b3e\u7d00\u9304\u8207\u57fa\u672c\u6587\u4ef6\uff1b\u4f46\u82e5\u9023\u7e8c\u591a\u5e74\u5b89\u6392\uff0c\u6216\u6bcf\u5e74\u90fd\u63a5\u8fd1\u514d\u7a05\u984d\uff0c\u5c31\u61c9\u8a72\u601d\u8003\u662f\u5426\u9700\u8981\u66f4\u5b8c\u6574\u7684\u8d08\u8207\u5951\u7d04\u3001\u8cc7\u91d1\u7528\u9014\u8aaa\u660e\u8207\u5bb6\u5ead\u6e9d\u901a\u7d00\u9304\u3002\u7b2c\u4e8c\u500b\u5e38\u898b\u554f\u984c\u662f\u300c\u623f\u5b50\u7528\u8d08\u8207\u6bd4\u8f03\u597d\uff0c\u9084\u662f\u7528\u8cb7\u8ce3\u6bd4\u8f03\u597d\uff1f\u300d\u9019\u4e0d\u80fd\u53ea\u7528\u7a05\u984d\u5927\u5c0f\u5224\u65b7\uff0c\u56e0\u70ba\u8cb7\u8ce3\u8981\u6709\u771f\u5be6\u50f9\u91d1\u3001\u4ed8\u6b3e\u80fd\u529b\u8207\u8cc7\u91d1\u6d41\uff0c\u8d08\u8207\u5247\u8981\u8003\u616e\u7a05\u8ca0\u3001\u672a\u4f86\u51fa\u552e\u6210\u672c\u8207\u5bb6\u65cf\u5206\u914d\uff1b\u5982\u679c\u53ea\u662f\u70ba\u4e86\u5f62\u5f0f\u4e0a\u964d\u4f4e\u7a05\u8ca0\uff0c\u537b\u6c92\u6709\u771f\u5be6\u4ea4\u6613\u57fa\u790e\uff0c\u53cd\u800c\u53ef\u80fd\u88fd\u9020\u66f4\u9ad8\u98a8\u96aa\u3002\u7b2c\u4e09\u500b\u5e38\u898b\u554f\u984c\u662f\u300c\u7236\u6bcd\u66ff\u5b50\u5973\u8cb7\u623f\u7b97\u4e0d\u7b97\u8d08\u8207\uff1f\u300d\u9019\u8981\u770b\u8cc7\u91d1\u4f86\u6e90\u3001\u767b\u8a18\u540d\u7fa9\u3001\u4ed8\u6b3e\u65b9\u5f0f\u8207\u96d9\u65b9\u95dc\u4fc2\uff0c\u4e0d\u80fd\u53ea\u7528\u4e00\u53e5\u8a71\u56de\u7b54\uff1b\u82e5\u7236\u6bcd\u51fa\u8cc7\u3001\u5b50\u5973\u767b\u8a18\uff0c\u901a\u5e38\u5c31\u9700\u8981\u7279\u5225\u91cd\u8996\u8d08\u8207\u8a8d\u5b9a\u8207\u6587\u4ef6\u7559\u5b58\uff0c\u5426\u5247\u65e5\u5f8c\u8cc7\u91d1\u4f86\u6e90\u88ab\u8ffd\u554f\u6642\uff0c\u5f88\u96e3\u81e8\u6642\u88dc\u51fa\u5408\u7406\u8108\u7d61\u3002\u7b2c\u56db\u500b\u5e38\u898b\u554f\u984c\u662f\u300c\u516c\u53f8\u8ca0\u8cac\u4eba\u628a\u80a1\u4efd\u7d66\u5c0f\u5b69\uff0c\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1f\u300d\u9019\u66f4\u9700\u8981\u5c08\u696d\u8a55\u4f30\uff0c\u56e0\u70ba\u80a1\u4efd\u50f9\u503c\u53ef\u80fd\u727d\u6d89\u516c\u53f8\u6de8\u503c\u3001\u7372\u5229\u3001\u8cc7\u7522\u3001\u8ca0\u50b5\u3001\u80a1\u6771\u5f80\u4f86\u8207\u672a\u4f86\u63a7\u5236\u6b0a\uff0c\u4e0d\u80fd\u628a\u5b83\u7576\u6210\u4e00\u822c\u73fe\u91d1\u8d08\u8207\u8655\u7406\u3002\u7b2c\u4e94\u500b\u5e38\u898b\u554f\u984c\u662f\u300c\u627e\u4fbf\u5b9c\u8a18\u5e33\u670d\u52d9\u5e6b\u6211\u5831\u5c31\u597d\u55ce\uff1f\u300d\u5982\u679c\u4f60\u7684\u60c5\u5883\u5f88\u55ae\u7d14\uff0c\u4e5f\u8a31\u53ef\u4ee5\uff1b\u4f46\u53ea\u8981\u727d\u6d89\u623f\u7522\u3001\u80a1\u6b0a\u3001\u4f01\u696d\u8cc7\u91d1\u3001\u591a\u4eba\u5206\u914d\u6216\u9577\u671f\u50b3\u627f\uff0c\u5c31\u4e0d\u5efa\u8b70\u53ea\u7528\u4f4e\u50f9\u4f5c\u70ba\u552f\u4e00\u9078\u64c7\u6a19\u6e96\u3002\u771f\u6b63\u512a\u8cea\u7684\u5ba2\u6236\u6703\u7406\u89e3\uff0c\u8ca1\u7a05\u670d\u52d9\u4e0d\u662f\u628a\u8cbb\u7528\u58d3\u5230\u6700\u4f4e\uff0c\u800c\u662f\u8b93\u5bb6\u5ead\u8207\u4f01\u696d\u5728\u91cd\u8981\u7bc0\u9ede\u4e0d\u72af\u5927\u932f\u3002\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u7684\u59a5\u5354\u4e5f\u5f88\u6e05\u695a\uff1a\u82e5\u8981\u63d0\u4f9b\u66f4\u9ad8\u54c1\u8cea\u7684\u670d\u52d9\uff0c\u5c31\u5fc5\u9808\u5efa\u7acb\u8db3\u5920\u7684\u5c08\u696d\u898f\u6a21\u3001\u57f9\u990a\u80fd\u5224\u65b7\u60c5\u5883\u7684\u4eba\u529b\u3001\u7dad\u6301\u9577\u671f\u8ffd\u8e64\u7684\u670d\u52d9\u6a21\u5f0f\uff0c\u800c\u4e0d\u662f\u53ea\u9760\u55ae\u4e00\u4eba\u54e1\u5feb\u901f\u8655\u7406\u5927\u91cf\u6848\u4ef6\u3002\u4f01\u696d\u4e3b\u7684\u59a5\u5354\u5247\u662f\u63a5\u53d7\u5c08\u696d\u9700\u8981\u6642\u9593\u3001\u8cc7\u6599\u8207\u5408\u7406\u8cbb\u7528\uff0c\u4e0d\u80fd\u671f\u5f85\u7528\u6700\u4f4e\u6210\u672c\u8cb7\u5230\u6700\u5b8c\u6574\u7684\u98a8\u96aa\u627f\u64d4\u3002\u7576\u96d9\u65b9\u90fd\u9858\u610f\u628a\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u770b\u6210\u4e00\u5834\u6df1\u5ea6\u5c0d\u8a71\uff0c\u800c\u4e0d\u662f\u4e00\u6b21\u50f9\u683c\u8a62\u554f\uff0c\u5408\u4f5c\u54c1\u8cea\u5c31\u6703\u5b8c\u5168\u4e0d\u540c\u3002<\/p>\n

\u771f\u6b63\u503c\u5f97\u8a0e\u8ad6\u7684\uff0c\u4e0d\u662f\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\u4e4b\u5f8c\u80fd\u4e0d\u80fd\u5c11\u7e73\u4e00\u9ede\uff0c\u800c\u662f\u9019\u6b21\u8d08\u8207\u6703\u4e0d\u6703\u8b93\u4f60\u7684\u5bb6\u5ead\u8cc7\u7522\u66f4\u6e05\u695a\u3001\u516c\u53f8\u7d50\u69cb\u66f4\u7a69\u5b9a\u3001\u4e0b\u4e00\u4ee3\u63a5\u624b\u66f4\u9806\u5229\u3001\u672a\u4f86\u4ea4\u6613\u66f4\u5bb9\u6613\u88ab\u4fe1\u4efb\u3002\u5c0d\u4f01\u696d\u4e3b\u4f86\u8aaa\uff0c\u8ca1\u7a05\u898f\u5283\u4e0d\u662f\u628a\u6bcf\u4e00\u7b46\u7a05\u90fd\u58d3\u5230\u6700\u4f4e\uff0c\u800c\u662f\u5728\u5408\u6cd5\u5408\u898f\u7684\u7bc4\u570d\u5167\uff0c\u8b93\u8cc7\u7522\u79fb\u8f49\u6709\u7406\u7531\u3001\u6709\u6587\u4ef6\u3001\u6709\u7bc0\u594f\u3001\u6709\u627f\u64d4\u3002\u4f60\u53ef\u4ee5\u9078\u64c7\u53ea\u7528\u6700\u4f4e\u6708\u8cbb\u8655\u7406\u6bcf\u6708\u5e33\u52d9\uff0c\u4e5f\u53ef\u4ee5\u9078\u64c7\u8b93\u5c08\u696d\u4e8b\u52d9\u6240\u6210\u70ba\u4f60\u7684\u8ca1\u7a05\u9632\u706b\u7246\u3001\u7d93\u71df\u5c0e\u822a\u5100\u8207\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f\uff1b\u524d\u8005\u89e3\u6c7a\u4eca\u5929\u7684\u7533\u5831\uff0c\u5f8c\u8005\u5354\u52a9\u4f60\u9762\u5c0d\u660e\u5e74\u7684\u6295\u8cc7\u3001\u4e09\u5e74\u5f8c\u7684\u50b3\u627f\u3001\u4e94\u5e74\u5f8c\u7684\u51fa\u552e\u6216\u5341\u5e74\u5f8c\u7684\u5bb6\u65cf\u5206\u914d\u3002\u7576\u4f60\u958b\u59cb\u601d\u8003\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u4ee3\u8868\u4f60\u5df2\u7d93\u7ad9\u5728\u4e00\u500b\u91cd\u8981\u7684\u8cc7\u7522\u6c7a\u7b56\u9ede\u4e0a\uff0c\u9019\u6642\u6700\u503c\u5f97\u554f\u7684\u4e0d\u662f\u300c\u591a\u5c11\u9322\u53ef\u4ee5\u8655\u7406\u300d\uff0c\u800c\u662f\u300c\u6211\u7684\u5bb6\u5ead\u8207\u4f01\u696d\u80fd\u8d70\u591a\u9060\uff0c\u73fe\u5728\u7684\u7d50\u69cb\u5920\u4e0d\u5920\u652f\u6490\u672a\u4f86\u300d\u3002\u82e5\u4f60\u6b63\u5728\u8655\u7406\u73fe\u91d1\u8d08\u8207\u3001\u623f\u7522\u79fb\u8f49\u3001\u80a1\u6b0a\u5b89\u6392\u3001\u89aa\u5c6c\u8cc7\u91d1\u5f80\u4f86\u6216\u516c\u53f8\u50b3\u627f\uff0c\u9069\u5408\u9032\u884c\u4e00\u6b21\u5b8c\u6574\u7684\u6df1\u5ea6\u5c0d\u8a71\uff0c\u628a\u4f60\u73fe\u5728\u7684\u5e33\u52d9\u3001\u8cc7\u7522\u3001\u5bb6\u5ead\u671f\u5f85\u8207\u672a\u4f86\u8a08\u756b\u653e\u5728\u540c\u4e00\u5f35\u5716\u4e0a\u6aa2\u8996\u3002\u597d\u7684\u8ca1\u7a05\u5408\u4f5c\uff0c\u4e0d\u662f\u628a\u98a8\u96aa\u85cf\u8d77\u4f86\u8b93\u6c7a\u5b9a\u770b\u8d77\u4f86\u5f88\u4fbf\u5b9c\uff0c\u800c\u662f\u628a\u98a8\u96aa\u8aaa\u6e05\u695a\uff0c\u8b93\u4f60\u6709\u80fd\u529b\u505a\u51fa\u627f\u64d4\u5f97\u8d77\u7684\u9078\u64c7\uff1b\u4e0d\u662f\u8ac7\u591a\u5c11\u9322\uff0c\u800c\u662f\u8ac7\u4f01\u696d\u80fd\u8d70\u591a\u9060\u3001\u5bb6\u5ead\u8cc7\u7522\u80fd\u4e0d\u80fd\u7a69\u5b9a\u4ea4\u63a5\u3001\u6bcf\u4e00\u6b21\u8d08\u8207\u662f\u5426\u90fd\u80fd\u6210\u70ba\u672a\u4f86\u5e03\u5c40\u7684\u4e00\u90e8\u5206\u3002\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff0c\u6700\u5f8c\u6703\u56de\u5230\u4e00\u500b\u5f88\u73fe\u5be6\u4e5f\u5f88\u91cd\u8981\u7684\u554f\u984c\uff1a\u4f60\u8981\u7684\u662f\u4e00\u5f35\u7a05\u984d\u8a66\u7b97\uff0c\u9084\u662f\u4e00\u5957\u80fd\u652f\u6490\u4f01\u696d\u8207\u5bb6\u5ead\u9577\u671f\u524d\u9032\u7684\u8ca1\u7a05\u7d50\u69cb\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u7576\u5bb6\u4eba\u60f3\u5148\u628a\u623f\u7522\u3001\u73fe\u91d1\u6216\u80a1\u6b0a\u79fb\u8f49\u6642\uff0c\u771f\u6b63\u8981\u5148\u7b97\u7684\u662f\u300c\u9019\u7b46\u8d08\u8207\u6703\u4e0d\u6703\u6539\u8b8a\u672a\u4f86\u5341\u5e74\u7684\u8ca1\u7a05\u7d50\u69cb\u300d \u5f88\u591a […]\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-14351","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\n\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40 - \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\/how-to-calculate-gift-tax\/\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40\" \/>\n<meta property=\"og:description\" content=\"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u7576\u5bb6\u4eba\u60f3\u5148\u628a\u623f\u7522\u3001\u73fe\u91d1\u6216\u80a1\u6b0a\u79fb\u8f49\u6642\uff0c\u771f\u6b63\u8981\u5148\u7b97\u7684\u662f\u300c\u9019\u7b46\u8d08\u8207\u6703\u4e0d\u6703\u6539\u8b8a\u672a\u4f86\u5341\u5e74\u7684\u8ca1\u7a05\u7d50\u69cb\u300d \u5f88\u591a [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-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=\"2026-05-07T12:58:57+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\/how-to-calculate-gift-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/\"},\"author\":{\"name\":\"Alina\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"headline\":\"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40\",\"datePublished\":\"2026-05-07T12:58:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/\"},\"wordCount\":5,\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/\",\"url\":\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/\",\"name\":\"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/#website\"},\"datePublished\":\"2026-05-07T12:58:57+00:00\",\"author\":{\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\/\/www.4545.com.tw\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40\"}]},{\"@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":"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40 - \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\/how-to-calculate-gift-tax\/","og_locale":"zh_TW","og_type":"article","og_title":"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40","og_description":"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u7576\u5bb6\u4eba\u60f3\u5148\u628a\u623f\u7522\u3001\u73fe\u91d1\u6216\u80a1\u6b0a\u79fb\u8f49\u6642\uff0c\u771f\u6b63\u8981\u5148\u7b97\u7684\u662f\u300c\u9019\u7b46\u8d08\u8207\u6703\u4e0d\u6703\u6539\u8b8a\u672a\u4f86\u5341\u5e74\u7684\u8ca1\u7a05\u7d50\u69cb\u300d \u5f88\u591a [...]","og_url":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/","og_site_name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","article_published_time":"2026-05-07T12:58:57+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\/how-to-calculate-gift-tax\/#article","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/"},"author":{"name":"Alina","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"headline":"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40","datePublished":"2026-05-07T12:58:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/"},"wordCount":5,"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/","url":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/","name":"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/#website"},"datePublished":"2026-05-07T12:58:57+00:00","author":{"@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"breadcrumb":{"@id":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.4545.com.tw\/how-to-calculate-gift-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/www.4545.com.tw\/"},{"@type":"ListItem","position":2,"name":"\u8d08\u8207\u7a05\u600e\u9ebc\u7b97\uff1a\u4e0d\u662f\u53ea\u770b\u514d\u7a05\u984d\uff0c\u800c\u662f\u770b\u5bb6\u5ead\u8cc7\u7522\u79fb\u8f49\u80cc\u5f8c\u7684\u7a05\u52d9\u7bc0\u594f\u8207\u98a8\u96aa\u5e03\u5c40"}]},{"@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\/14351","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=14351"}],"version-history":[{"count":1,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/14351\/revisions"}],"predecessor-version":[{"id":14352,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/14351\/revisions\/14352"}],"wp:attachment":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/media?parent=14351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/categories?post=14351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/tags?post=14351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}