並前往https://www.twtcpa.org.tw/sites/default/files/field_files/news/110%E5%B9%B4%E5%BA%A6%E8%97%A5%E7%99%AE%E6%B2%BB%E7%99%82%E5%8F%8A%E8%99%95%E9%81%87%E4%BA%BA%E5%93%A1%E5%9F%B9%E8%A8%93%28%E5%9F%BA%E7%A4%8E%E8%AA%B2%E7%A8%8B-%E5%8C%97%E5%8D%80%29%28%E5%85%8D%E8%B2%BB%29.pdf