並前往https://www.taxconsult.tw/2020/12/24/%E6%8A%95%E8%B3%87%E5%85%AC%E5%8F%B8%E7%AF%80%E7%A8%85%E5%8F%8A%E5%AF%A6%E5%8B%99%E6%93%8D%E4%BD%9C%E6%B3%A8%E6%84%8F%E4%BA%8B%E9%A0%85/
