並前往https://www.taxconsult.tw/2020/07/16/%E8%91%A3%E4%BA%8B%E6%9C%83%E4%B9%8B%E5%8F%AC%E9%9B%86%E3%80%81%E8%91%A3%E4%BA%8B%E4%BB%A3%E7%90%86%E3%80%81%E8%A6%96%E8%A8%8A%E6%9C%83%E8%AD%B0%E3%80%81%E6%9B%B8%E9%9D%A2%E6%B1%BA%E8%AD%B0%E7%9B%B8/