並前往https://www.taxconsult.tw/2020/10/07/%E4%BF%9D%E9%9A%AA%E8%A6%81%E6%80%8E%E9%BA%BC%E4%BF%9D%E6%89%8D%E5%85%8D%E7%A8%85%E4%BD%A0%E4%BF%9D%E5%B0%8D%E4%BA%86%E5%97%8E/