並前往https://www.tktcpa.com.tw/news/epaper/107.12.21%E9%99%84%E4%BB%B64-1-108%E5%B9%B4%E5%BA%A6%E7%B6%9C%E6%89%80%E7%A8%85%E7%9B%B8%E9%97%9C%E5%85%8D%E7%A8%85%E6%89%A3%E9%99%A4%E9%A1%8D%E4%B8%80%E8%A6%BD%E8%A1%A8.pdf
