{"id":497,"date":"2024-11-08T06:15:26","date_gmt":"2024-11-08T06:15:26","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=497"},"modified":"2024-11-08T06:18:37","modified_gmt":"2024-11-08T06:18:37","slug":"zara-chinavisa-17","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/08\/zara-chinavisa-17\/","title":{"rendered":"\u4e2d\u570b\u904e\u5883\u514d\u7c3d\u653f\u7b56\u5982\u4f55\u904b\u4f5c\u4ee5\u53ca\u9069\u7528\u5c0d\u8c61"},"content":{"rendered":"<p>\u4e2d\u570b\u7684\u514d\u7c3d\u904e\u5883\u653f\u7b56\u70ba\u7b26\u5408\u8cc7\u683c\u7684\u65c5\u5ba2\u63d0\u4f9b\u4e86\u4e00\u7a2e\u7121\u9700\u5b8c\u6574\u7c3d\u8b49\u5373\u53ef\u63a2\u7d22\u8a72\u570b\u90e8\u5206\u5730\u5340\u7684\u4fbf\u6377\u65b9\u5f0f\u3002\u8a72\u653f\u7b56\u5141\u8a31\u65c5\u5ba2\u5728\u6709\u9650\u7684\u6642\u9593\u5167\u904e\u5883\u4e2d\u570b\uff0c\u901a\u5e38\u70ba 24 \u81f3 144 \u5c0f\u6642\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u5176\u5165\u5883\u53e3\u5cb8\u548c\u65c5\u884c\u60c5\u6cc1\u3002\u672c\u6307\u5357\u4ecb\u7d39\u4e86\u4e2d\u570b\u904e\u5883\u514d\u7c3d\u653f\u7b56\u7684\u904b\u4f5c\u65b9\u5f0f\u3001\u8ab0\u6709\u8cc7\u683c\uff0c\u4e26\u63d0\u4f9b\u4e86\u8207\u53f0\u80de\u8b49\u3001\u5927\u9678\u7c3d\u8b49\u548c\u53f0\u7063\u516c\u6c11\u5c45\u4f4f\u8b49\u76f8\u95dc\u7684\u7c3d\u8b49\u653f\u7b56\u7684\u66f4\u591a\u898b\u89e3\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\">\u53f0\u80de\u8b49<\/a><\/p>\n<h3 id=\"1-\">1.\u4e86\u89e3\u4e2d\u570b\u904e\u5883\u514d\u7c3d\u653f\u7b56<\/h3>\n<p>\u4e2d\u570b\u7684\u904e\u5883\u514d\u7c3d\u653f\u7b56\u662f\u91dd\u5c0d\u7d93\u4e2d\u570b\u904e\u5883\u524d\u5f80\u7b2c\u4e09\u570b\u7684\u65c5\u5ba2\u800c\u8a2d\u8a08\u7684\u3002\u8a72\u653f\u7b56\u5141\u8a31\u65c5\u5ba2\u5728\u6709\u9650\u6642\u9593\u5167\u9032\u5165\u4e2d\u570b\u7279\u5b9a\u5730\u5340\u4e26\u505c\u7559\uff0c\u7121\u9700\u6b63\u5f0f\u7c3d\u8b49\u3002\u9019\u7a2e\u514d\u7c3d\u8b49\u904e\u5883\u7684\u671f\u9650\u548c\u53ef\u7528\u6027\u56e0\u57ce\u5e02\u548c\u5165\u5883\u53e3\u5cb8\u800c\u7570\u3002<\/p>\n<p>\u904e\u5883\u514d\u7c3d\u4e3b\u8981\u6709\u4ee5\u4e0b\u4e09\u7a2e\u9078\u64c7\uff1a<\/p>\n<ul>\n<li><strong>24 \u5c0f\u6642\u904e\u5883\u514d\u7c3d\u8b49<\/strong>\uff1a\u5927\u591a\u6578\u4e2d\u570b\u6a5f\u5834\u5747\u63d0\u4f9b\u6b64\u9078\u9805\uff0c\u5141\u8a31\u65c5\u5ba2\u5728\u6a5f\u5834\u6216\u6307\u5b9a\u5340\u57df\u505c\u7559\u6700\u591a 24 \u5c0f\u6642\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>72\u5c0f\u6642\u904e\u5883\u514d\u7c3d<\/strong>\uff1a\u9069\u7528\u65bc\u5317\u4eac\u548c\u4e0a\u6d77\u7b49\u90e8\u5206\u4e3b\u8981\u57ce\u5e02\uff0c\u8b93\u65c5\u5ba2\u5728\u57ce\u5e02\u505c\u7559\u6700\u591a72\u5c0f\u6642\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>144\u5c0f\u6642\u904e\u5883\u514d\u7c3d<\/strong>\uff1a\u6700\u6177\u6168\u7684\u9078\u64c7\uff0c\u5728\u591a\u500b\u57ce\u5e02\u548c\u5730\u5340\u90fd\u6709\uff0c\u5141\u8a31\u65c5\u5ba2\u505c\u7559\u9577\u9054144\u5c0f\u6642\uff0c\u4e3b\u8981\u91dd\u5c0d\u90a3\u4e9b\u5728\u4e0a\u6d77\u3001\u676d\u5dde\u548c\u5ee3\u5dde\u7b49\u8f03\u5927\u57ce\u5e02\u5730\u5340\u904e\u5883\u7684\u65c5\u5ba2\u3002<\/li>\n<\/ul>\n<h3 id=\"2-\">2. \u514d\u7c3d\u8b49\u904e\u5883\u8cc7\u683c\u6a19\u6e96-<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u5317\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u5317<\/a><\/h3>\n<p>\u70ba\u4e86\u7372\u5f97\u514d\u7c3d\u8b49\u904e\u5883\u8cc7\u683c\uff0c\u65c5\u5ba2\u5fc5\u9808\u6eff\u8db3\u7279\u5b9a\u8981\u6c42\uff1a<\/p>\n<ul>\n<li><strong>\u4f86\u81ea\u7b26\u5408\u689d\u4ef6\u7684\u570b\u5bb6\u7684\u8b77\u7167<\/strong>\uff1a\u53ea\u6709\u67d0\u4e9b\u570b\u5bb6\u7684\u516c\u6c11\u624d\u6709\u8cc7\u683c\u7372\u5f97\u514d\u7c3d\u8b49\u904e\u5883\u3002\u7c3d\u7f72\u5354\u8b70\u7684\u570b\u5bb6\u5305\u62ec\u7f8e\u570b\u3001\u52a0\u62ff\u5927\u3001\u82f1\u570b\u548c\u5927\u591a\u6578\u6b50\u76df\u570b\u5bb6\u3002\u5728\u8a08\u5283\u65c5\u884c\u4e4b\u524d\uff0c\u5fc5\u9808\u6838\u5be6\u60a8\u6240\u5728\u570b\u5bb6\/\u5730\u5340\u7684\u8cc7\u683c\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u5df2\u78ba\u8a8d\u7684\u7b2c\u4e09\u570b\u6a5f\u7968<\/strong>\uff1a\u65c5\u5ba2\u5fc5\u9808\u63d0\u4f9b\u5df2\u78ba\u8a8d\u524d\u5f80\u7b2c\u4e09\u570b\uff08\u5373\u8207\u5176\u51fa\u767c\u548c\u904e\u5883\u76ee\u7684\u5730\u4e0d\u540c\u7684\u570b\u5bb6\/\u5730\u5340\uff09\u7684\u7e8c\u7a0b\u6a5f\u7968\u7684\u8b49\u660e\u3002\u4f8b\u5982\uff0c\u7d10\u7d04-&gt;\u5317\u4eac-&gt;\u6771\u4eac\u7684\u822a\u73ed\u884c\u7a0b\u53ef\u4ee5\u4eab\u53d7\u904e\u5883\u514d\u7c3d\u653f\u7b56\uff0c\u4f46\u7d10\u7d04-&gt;\u5317\u4eac-&gt;\u7d10\u7d04\u7684\u4f86\u56de\u6a5f\u7968\u5247\u4e0d\u80fd\u4eab\u53d7\u904e\u5883\u514d\u7c3d\u653f\u7b56\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u7d93\u7531\u6838\u51c6\u7684\u6e2f\u53e3\u51fa\u5165\u5883<\/strong>\uff1a\u514d\u7c3d\u8b49\u904e\u5883\u50c5\u9069\u7528\u65bc\u7279\u5b9a\u6a5f\u5834\u548c\u6d77\u6e2f\u3002\u6bcf\u500b\u5730\u5340\u90fd\u6709\u6307\u5b9a\u53e3\u5cb8\uff0c\u5305\u62ec\u5317\u4eac\u3001\u4e0a\u6d77\u3001\u6210\u90fd\u3001\u5ee3\u5dde\u7b49\u57ce\u5e02\u7684\u4e3b\u8981\u6a5f\u5834\u3002<\/li>\n<\/ul>\n<h3 id=\"3-\">3. \u5982\u4f55\u7533\u8acb\u904e\u5883\u514d\u7c3d<\/h3>\n<p>\u904e\u5883\u514d\u7c3d\u4fdd\u55ae\u4e0d\u9700\u8981\u4e8b\u5148\u7533\u8acb\u3002\u4ee5\u4e0b\u662f\u65c5\u5ba2\u62b5\u9054\u5f8c\u61c9\u8a72\u8981\u505a\u7684\u4e8b\uff1a<\/p>\n<ol>\n<li><strong>\u544a\u77e5\u822a\u7a7a\u516c\u53f8\u5de5\u4f5c\u4eba\u54e1<\/strong>\uff1a\u767b\u6a5f\u6642\uff0c\u544a\u77e5\u822a\u7a7a\u516c\u53f8\u5de5\u4f5c\u4eba\u54e1\u60a8\u8a08\u5283\u5728\u4e2d\u570b\u514d\u7c3d\u904e\u5883\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u4e2d\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u4e2d<\/a><\/li>\n<\/ol>\n<ol>\n<li><strong>\u62b5\u9054\u5f8c\u63d0\u4ea4\u5165\u5883\u6587\u4ef6<\/strong>\uff1a\u5728\u4e2d\u570b\u5165\u5883\u8655\uff0c\u51fa\u793a\u60a8\u7684\u8b77\u7167\u3001\u5df2\u78ba\u8a8d\u7684\u7e8c\u7a0b\u6a5f\u7968\u4ee5\u53ca\u4e2d\u8f49\u8a73\u7d30\u4fe1\u606f\uff08\u4f8b\u5982\uff0c\u4e2d\u8f49\u57ce\u5e02\u7684\u9152\u5e97\u9810\u8a02\uff0c\u5982\u679c\u9069\u7528\uff09\u3002<\/li>\n<\/ol>\n<ol>\n<li><strong>\u7372\u5f97\u81e8\u6642\u5c45\u7559\u8a31\u53ef<\/strong>\uff1a\u4e00\u65e6\u6e05\u95dc\uff0c\u79fb\u6c11\u5b98\u54e1\u5c07\u7c3d\u767c\u81e8\u6642\u5c45\u7559\u8a31\u53ef\uff0c\u5141\u8a31\u60a8\u5728\u904e\u5883\u671f\u9593\u9032\u5165\u4e26\u5728\u6307\u5b9a\u5340\u57df\u505c\u7559\u3002<\/li>\n<\/ol>\n<h3 id=\"4-\">4. \u53f0\u7063\u5c45\u6c11\u904e\u5883\u514d\u7c3d<\/h3>\n<p>\u53f0\u7063\u5c45\u6c11\u96d6\u7136\u64c1\u6709\u7368\u7279\u7684\u8eab\u4efd\uff0c\u4f46\u901a\u5e38\u4e0d\u6703\u50cf\u5176\u4ed6\u570b\u5bb6\u7684\u570b\u969b\u65c5\u5ba2\u4e00\u6a23\u4f7f\u7528\u514d\u7c3d\u8b49\u904e\u5883\u653f\u7b56\u3002\u53f0\u7063\u516c\u6c11\u524d\u5f80\u4e2d\u570b\u5927\u9678\u5fc5\u9808\u6301\u6709<strong>\u53f0\u80de\u8b49<\/strong>\uff08\u53c8\u7a31\u300c\u53f0\u7063\u5c45\u6c11\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\u300d\uff09\u624d\u80fd\u9032\u5165\u5927\u9678\u4e26\u505c\u7559\u3002\u8a72\u8a31\u53ef\u8b49\u65e2\u53ef\u4f5c\u70ba\u5165\u5883\u6587\u4ef6\uff0c\u53c8\u53ef\u4f5c\u70ba\u4e2d\u570b\u5883\u5167\u7684\u8eab\u4efd\u8b49\uff0c\u4f7f\u53f0\u7063\u5c45\u6c11\u7121\u9700\u984d\u5916\u7c3d\u8b49\u5373\u53ef\u81ea\u7531\u6d41\u52d5\u3002<\/p>\n<h4 id=\"-\">\u9577\u671f\u5c45\u7559\u5c45\u6c11\u65c5\u884c\u8b49<\/h4>\n<p>\u5c0d\u65bc\u9577\u671f\u5c45\u7559\uff0c\u4f8b\u5982\u5c31\u696d\u3001\u5b78\u7fd2\u6216\u9577\u671f\u63a2\u89aa\uff0c\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u7533\u8acb<strong>\u5c45\u6c11\u65c5\u884c\u8b49<\/strong>\u3002\u8a72\u8a31\u53ef\u8b49\u5141\u8a31\u53f0\u7063\u5c45\u6c11\u5728\u5927\u9678\u9577\u671f\u5c45\u4f4f\uff0c\u5c0d\u65bc\u5728\u4e2d\u570b\u5927\u9678\u5f9e\u4e8b\u5546\u696d\u6216\u5c08\u696d\u6d3b\u52d5\u7684\u53f0\u7063\u5c45\u6c11\u5c24\u5176\u91cd\u8981\u3002<\/p>\n<h3 id=\"5-\">5. \u5be6\u969b\u8003\u616e\u8207\u9650\u5236<\/h3>\n<p>\u96d6\u7136\u514d\u7c3d\u8b49\u904e\u5883\u63d0\u4f9b\u4e86\u9748\u6d3b\u6027\uff0c\u4f46\u4e5f\u5b58\u5728\u5c40\u9650\u6027\uff1a<\/p>\n<ul>\n<li><strong>\u5730\u5340\u9650\u5236<\/strong>\uff1a\u514d\u7c3d\u8b49\u904e\u5883\u6301\u6709\u4eba\u5728\u9017\u7559\u671f\u9593\u5fc5\u9808\u7559\u5728\u6279\u51c6\u7684\u57ce\u5e02\u6216\u7701\u5167\u3002\u4f8b\u5982\uff0c\u5728\u4e0a\u6d77\u4f7f\u7528144\u5c0f\u6642\u8f49\u6a5f\u7684\u65c5\u5ba2\u4e0d\u80fd\u8d85\u51fa\u9577\u4e09\u89d2\u5730\u5340\u7684\u6307\u5b9a\u5340\u57df\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u505c\u7559\u76ee\u7684<\/strong>\uff1a\u514d\u7c3d\u8b49\u904e\u5883\u8a31\u53ef\u8b49\u50c5\u9069\u7528\u65bc\u77ed\u671f\u505c\u7559\uff0c\u6c92\u6709\u5c31\u696d\u6216\u5b78\u7fd2\u6a5f\u6703\u3002\u898f\u5283\u5de5\u4f5c\u3001\u5b78\u7fd2\u6216\u5f9e\u4e8b\u9577\u671f\u5546\u696d\u6d3b\u52d5\u7684\u5916\u570b\u4eba\u9700\u8981\u9069\u7576\u7684\u7c3d\u8b49\uff0c\u4f8b\u5982\u5de5\u4f5c (Z) \u6216\u5b78\u751f (X) \u7c3d\u8b49\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u5357\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u5357<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u8907\u96dc\u884c\u7a0b\u7684\u4e0d\u78ba\u5b9a\u6027<\/strong>\uff1a\u5c0d\u65bc\u5728\u4e2d\u570b\u5883\u5167\u9032\u884c\u591a\u57ce\u5e02\u884c\u7a0b\u7684\u65c5\u5ba2\u4f86\u8aaa\uff0c\u514d\u7c3d\u8b49\u904e\u5883\u53ef\u80fd\u4e26\u4e0d\u7406\u60f3\u3002\u6b64\u653f\u7b56\u6700\u9069\u5408\u524d\u5f80\u7b2c\u4e09\u570b\u7684\u9ede\u5c0d\u9ede\u904e\u5883\u3002<\/li>\n<\/ul>\n<h3 id=\"6-\">6. 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