{"id":1103,"date":"2024-12-11T07:47:22","date_gmt":"2024-12-11T07:47:22","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=1103"},"modified":"2024-12-11T07:47:22","modified_gmt":"2024-12-11T07:47:22","slug":"accounting-19","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/12\/11\/accounting-19\/","title":{"rendered":"\u5982\u4f55\u9078\u64c7\u5c08\u696d\u6703\u8a08\u5e2b\u4ee5\u63d0\u5347\u4f01\u696d\u7684\u8ca1\u52d9\u5206\u6790\u80fd\u529b"},"content":{"rendered":"<p>\u5728\u4f01\u696d\u904b\u71df\u904e\u7a0b\u4e2d\uff0c\u8ca1\u52d9\u5206\u6790\u662f\u81f3\u95dc\u91cd\u8981\u7684\uff0c\u5b83\u4e0d\u50c5\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u77ad\u89e3\u81ea\u8eab\u7684\u7d93\u6fdf\u72c0\u6cc1\uff0c\u9084\u80fd\u5728\u9810\u6e2c\u672a\u4f86\u3001\u964d\u4f4e\u8ca1\u52d9\u98a8\u96aa\u3001\u63d0\u9ad8\u6c7a\u7b56\u6548\u7387\u7b49\u65b9\u9762\u767c\u63ee\u95dc\u9375\u4f5c\u7528\u3002\u7136\u800c\uff0c\u8a31\u591a\u4e2d\u5c0f\u578b\u4f01\u696d\u5f80\u5f80\u7f3a\u4e4f\u5c08\u696d\u7684\u6703\u8a08\u548c\u8ca1\u52d9\u7ba1\u7406\u77e5\u8b58\uff0c\u9019\u6642\u9078\u64c7\u4e00\u4f4d\u5c08\u696d\u6703\u8a08\u5e2b\u5c31\u986f\u5f97\u5c24\u70ba\u91cd\u8981\u3002\u672c\u6587\u5c07\u63a2\u8a0e\u5982\u4f55\u9078\u64c7\u4e00\u4f4d\u5408\u9069\u7684\u6703\u8a08\u5e2b\uff0c\u4e26\u4ecb\u7d39\u5982\u4f55\u901a\u904e\u6703\u8a08\u5e2b\u4f86\u63d0\u5347\u4f01\u696d\u7684\u8ca1\u52d9\u5206\u6790\u80fd\u529b\u3002<\/p>\n<h2>1. \u70ba\u4f55\u9700\u8981\u5c08\u696d\u6703\u8a08\u5e2b\uff1f<\/h2>\n<p>\u5728\u53f0\u7063\uff0c\u8a31\u591a\u4f01\u696d\u5728\u525b\u958b\u59cb\u8a2d\u7acb\u6642\uff0c\u6703\u9078\u64c7\u59d4\u8a17\u5c08\u696d\u7684\u6703\u8a08\u4e8b\u52d9\u6240\u4f86\u8655\u7406\u516c\u53f8\u7684\u767b\u8a18\u4e8b\u5b9c\uff0c\u50cf\u662f<a href=\"https:\/\/www.4545.com.tw\/newinside_company\/\"><strong>\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240<\/strong><\/a>\u9019\u6a23\u7684\u6a5f\u69cb\uff0c\u80fd\u5920\u63d0\u4f9b\u5f9e<a href=\"https:\/\/www.4545.com.tw\/company-registration-qa\/\"><strong>\u516c\u53f8\u767b\u8a18<\/strong><\/a>\u3001<strong>\u5de5\u5546\u767b\u8a18<\/strong>\u5230<a href=\"https:\/\/www.4545.com.tw\/business-registration\/\"><strong>\u516c\u53f8\u8a2d\u7acb<\/strong><\/a>\u7684\u5168\u65b9\u4f4d\u670d\u52d9\u3002\u5c08\u696d\u6703\u8a08\u5e2b\u6216\u8a18\u5e33\u58eb\u80fd\u5920\u5e6b\u52a9\u4f01\u696d\u9032\u884c\u4ee5\u4e0b\u5e7e\u500b\u95dc\u9375\u7684\u8ca1\u52d9\u7ba1\u7406\u5de5\u4f5c\uff1a<\/p>\n<ul>\n<li><strong>\u8ca1\u52d9\u98a8\u96aa\u7ba1\u7406<\/strong>\uff1a\u6703\u8a08\u5e2b\u5e6b\u52a9\u4f01\u696d\u8b58\u5225\u3001\u5206\u6790\u4e26\u7ba1\u7406\u8ca1\u52d9\u98a8\u96aa\u3002<\/li>\n<li><strong>\u8ca1\u52d9\u5831\u8868\u5206\u6790<\/strong>\uff1a\u900f\u904e\u5c0d\u8ca1\u52d9\u5831\u8868\u7684\u6df1\u5165\u5206\u6790\uff0c\u6703\u8a08\u5e2b\u80fd\u5920\u70ba\u4f01\u696d\u63d0\u4f9b\u66f4\u5177\u6d1e\u5bdf\u529b\u7684\u6c7a\u7b56\u652f\u6301\u3002<\/li>\n<li><strong>\u7a05\u52d9\u7b56\u5283<\/strong>\uff1a\u6703\u8a08\u5e2b\u5e6b\u52a9\u4f01\u696d\u9032\u884c\u7a05\u52d9\u898f\u5283\uff0c\u6e1b\u5c11\u7a05\u8ca0\uff0c\u512a\u5316\u8cc7\u91d1\u904b\u4f5c\u3002<\/li>\n<li><strong>\u5be9\u8a08\u8207\u9a57\u8b49<\/strong>\uff1a\u5c08\u696d\u6703\u8a08\u5e2b\u63d0\u4f9b\u7684\u5be9\u8a08\u670d\u52d9\u53ef\u4ee5\u5e6b\u52a9\u4f01\u696d\u6aa2\u67e5\u8cc7\u7522\u8207\u8ca0\u50b5\u7684\u771f\u5be6\u6027\uff0c\u907f\u514d\u865b\u5831\u6216\u907a\u6f0f\u3002<\/li>\n<\/ul>\n<h2>2. 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<strong>\u6703\u8a08\u5e2b\u7684\u8cc7\u683c\u8207\u7d93\u9a57<\/strong><\/h3>\n<p>\u9996\u5148\uff0c\u78ba\u8a8d\u6703\u8a08\u5e2b\u662f\u5426\u5177\u5099<strong>\u5408\u683c\u6703\u8a08\u5e2b<\/strong>\u8cc7\u683c\uff0c\u9019\u662f\u9078\u64c7\u6703\u8a08\u5e2b\u6700\u57fa\u672c\u7684\u8981\u6c42\u3002\u5408\u683c\u6703\u8a08\u5e2b\u80fd\u5920\u63d0\u4f9b\u5c08\u696d\u7684\u8ca1\u52d9\u5efa\u8b70\uff0c\u4e26\u4e14\u5c0d\u4f01\u696d\u7684\u8ca1\u52d9\u5831\u8868\u9032\u884c\u6709\u6548\u7684\u5be9\u6838\u8207\u5206\u6790\u3002\u7d93\u9a57\u8c50\u5bcc\u7684\u6703\u8a08\u5e2b\u53ef\u4ee5\u6839\u64da\u4e0d\u540c\u4f01\u696d\u7684\u9700\u6c42\u63d0\u4f9b\u91cf\u8eab\u5b9a\u5236\u7684\u8ca1\u52d9\u89e3\u6c7a\u65b9\u6848\u3002\u9078\u64c7\u6709\u5341\u5e74\u4ee5\u4e0a\u7d93\u9a57\u7684\u6703\u8a08\u5e2b\uff0c\u5c24\u5176\u662f\u5728\u53f0\u5317\u6216\u5176\u4ed6\u5927\u57ce\u5e02\u7684\u6703\u8a08\u4e8b\u52d9\u6240\uff0c\u5f80\u5f80\u80fd\u5920\u66f4\u597d\u5730\u61c9\u5c0d\u8907\u96dc\u7684\u8ca1\u52d9\u60c5\u6cc1\u3002<\/p>\n<h3>(2) <strong>\u6703\u8a08\u4e8b\u52d9\u6240\u7684\u5c08\u696d\u7bc4\u570d<\/strong><\/h3>\n<p>\u4e0d\u540c\u7684\u6703\u8a08\u4e8b\u52d9\u6240\u5c08\u6ce8\u7684\u9818\u57df\u6709\u6240\u4e0d\u540c\u3002\u50cf<strong>\u53f0\u5317\u6703\u8a08\u4e8b\u52d9\u6240<\/strong>\u6703\u63d0\u4f9b\u5305\u62ec\u8a18\u5e33\u3001\u7a05\u52d9\u7b56\u5283\u3001\u6703\u8a08\u5be9\u8a08\u7b49\u7d9c\u5408\u670d\u52d9\u3002\u800c\u6709\u4e9b\u4e8b\u52d9\u6240\u5c08\u6ce8\u65bc\u7279\u5b9a\u884c\u696d\u6216\u696d\u52d9\u985e\u578b\u7684\u8ca1\u52d9\u5206\u6790\u548c\u5be9\u8a08\u670d\u52d9\u3002\u9078\u64c7\u4e00\u9593\u80fd\u5920\u63d0\u4f9b\u5168\u9762\u670d\u52d9\u7684\u6703\u8a08\u4e8b\u52d9\u6240\uff0c\u6bd4\u5982\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\uff0c\u53ef\u4ee5\u6709\u6548\u5e6b\u52a9\u4f01\u696d\u5728\u767b\u8a18\u3001\u8a2d\u7acb\u4ee5\u53ca\u904b\u71df\u904e\u7a0b\u4e2d\u89e3\u6c7a\u8ca1\u52d9\u554f\u984c\u3002<\/p>\n<h3>(3) <strong>\u900f\u660e\u7684\u8cbb\u7528\u7d50\u69cb<\/strong><\/h3>\n<p>\u6703\u8a08\u5e2b\u7684\u670d\u52d9\u8cbb\u7528\u662f\u4e00\u500b\u9700\u8981\u8b39\u614e\u8003\u91cf\u7684\u56e0\u7d20\u3002\u8a31\u591a\u6703\u8a08\u4e8b\u52d9\u6240\u6703\u6839\u64da\u4f01\u696d\u7684\u898f\u6a21\u548c\u9700\u6c42\u4f86\u5236\u5b9a\u6536\u8cbb\u6a19\u6e96\uff0c\u4e86\u89e3\u6bcf\u9805\u670d\u52d9\u7684\u5177\u9ad4\u8cbb\u7528\u53ef\u4ee5\u907f\u514d\u672a\u4f86\u7522\u751f\u4e0d\u5fc5\u8981\u7684\u8ca1\u52d9\u722d\u8b70\u3002\u9078\u64c7\u90a3\u4e9b\u63d0\u4f9b\u660e\u78ba\u6536\u8cbb\u6a19\u6e96\u7684\u6703\u8a08\u4e8b\u52d9\u6240\uff0c\u6709\u52a9\u65bc\u4f01\u696d\u9032\u884c\u9810\u7b97\u5b89\u6392\u3002<\/p>\n<h3>(4) <strong>\u4fe1\u8b7d\u8207\u53e3\u7891<\/strong><\/h3>\n<p>\u53e3\u7891\u597d\u7684\u6703\u8a08\u4e8b\u52d9\u6240\u6216\u6703\u8a08\u5e2b\u80fd\u5920\u6709\u6548\u63d0\u9ad8\u4f01\u696d\u7684\u8ca1\u52d9\u7ba1\u7406\u6c34\u6e96\u3002\u67e5\u770b\u904e\u53bb\u5ba2\u6236\u7684\u8a55\u50f9\u6216\u8a62\u554f\u540c\u884c\u4f01\u696d\u7684\u63a8\u85a6\uff0c\u80fd\u5920\u8b93\u4f60\u5c0d\u6703\u8a08\u5e2b\u7684\u5c08\u696d\u80fd\u529b\u548c\u670d\u52d9\u8cea\u91cf\u6709\u66f4\u76f4\u89c0\u7684\u4e86\u89e3\u3002<\/p>\n<h2>3. 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