並前往https://www.taxconsult.tw/2021/06/22/%E8%B3%A3%E7%99%BC%E7%A5%A8%E8%B2%B7%E7%99%BC%E7%A5%A8%E4%BD%9C%E5%81%87%E5%B8%B3%E7%AD%89%E9%80%83%E6%BC%8F%E7%A8%85%E8%A1%8C%E7%82%BA%E7%9B%B8%E9%97%9C%E5%88%91%E4%BA%8B%E8%B2%AC/