{"id":618,"date":"2024-11-18T03:43:05","date_gmt":"2024-11-18T03:43:05","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=618"},"modified":"2024-11-19T14:31:55","modified_gmt":"2024-11-19T14:31:55","slug":"zara-chinavisa-37","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/18\/zara-chinavisa-37\/","title":{"rendered":"\u7533\u8acb\u65c5\u904a\u7c3d\u8b49\u4f86\u4e2d\u570b\u63a2\u7d22\u53e4\u4ee3\u6cbb\u7642\u85dd\u8853"},"content":{"rendered":"<p>\u4e2d\u570b\u64c1\u6709\u8c50\u5bcc\u7684\u53e4\u4ee3\u6cbb\u7642\u85dd\u8853\u907a\u7522\uff0c\u5305\u62ec<strong>\u50b3\u7d71\u4e2d\u91ab\uff08TCM\uff09<\/strong>\u3001<strong>\u91dd\u7078<\/strong>\u3001<strong>\u8349\u85e5\u7642\u6cd5<\/strong>\u548c<strong>\u6c23\u529f<\/strong>\u3002\u9019\u4e9b\u505a\u6cd5\u7d93\u904e\u6578\u5343\u5e74\u7684\u767c\u5c55\u548c\u5b8c\u5584\uff0c\u73fe\u5728\u5438\u5f15\u8457\u4f86\u81ea\u4e16\u754c\u5404\u5730\u5c0b\u6c42\u66ff\u4ee3\u5065\u5eb7\u89e3\u6c7a\u65b9\u6848\u548c\u7cbe\u795e\u798f\u7949\u7684\u65c5\u5ba2\u3002\u5982\u679c\u60a8\u8a08\u5283\u524d\u5f80\u4e2d\u570b\u63a2\u7d22\u5176\u6cbb\u7642\u85dd\u8853\u2014\u2014\u7121\u8ad6\u662f\u53c3\u52a0\u5065\u5eb7\u975c\u4fee\u3001\u4e2d\u91ab\u7814\u8a0e\u6703\u9084\u662f\u91dd\u7078\u8ab2\u7a0b\u2014\u2014\u7372\u5f97\u6b63\u78ba\u7684\u7c3d\u8b49\u662f\u81f3\u95dc\u91cd\u8981\u7684\u7b2c\u4e00\u6b65\u3002\u672c\u6587\u5c07\u5f15\u5c0e\u60a8\u5b8c\u6210\u7c3d\u8b49\u7533\u8acb\u6d41\u7a0b\uff0c\u6db5\u84cb<strong>\u4e2d\u570b\u7c3d\u8b49<\/strong>\u3001<strong>\u53f0\u80de\u8b49<\/strong>\u3001<strong>\u5927\u9678\u7c3d\u8b49<\/strong>\u4ee5\u53ca\u76f8\u95dc<strong>\u53f0\u7063\u554f\u984c<\/strong>\u7b49\u57fa\u672c\u4e3b\u984c\uff0c\u5305\u62ec<strong>\u5f80\u4f86\u5167\u5730\u5c45\u6c11\u901a\u884c\u8b49<\/strong>\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\">\u53f0\u80de\u8b49<\/a><\/p>\n<h3 id=\"-\"><strong>\u4e86\u89e3\u4e2d\u570b\u7684\u6cbb\u7642\u85dd\u8853\u8207\u990a\u751f\u65c5\u904a<\/strong><\/h3>\n<p>\u4e2d\u570b\u53e4\u8001\u7684\u6cbb\u7642\u65b9\u6cd5\u6df1\u6df1\u690d\u6839\u65bc\u8a72\u570b\u7684\u6587\u5316\u548c\u6b77\u53f2\u3002\u5f9e\u773e\u6240\u5468\u77e5\u7684\u91dd\u7078\u6280\u8853\u5230\u8349\u85e5\u3001<strong>\u6c23\u529f<\/strong>\u51a5\u60f3\u548c\u592a\u6975\u62f3\uff0c\u9019\u4e9b\u85dd\u8853\u5c0d\u65bc\u4fdd\u6301\u8eab\u5fc3\u5065\u5eb7\u81f3\u95dc\u91cd\u8981\u3002\u00a0<strong>\u5317\u4eac<\/strong>\u3001<strong>\u4e0a\u6d77<\/strong>\u3001<strong>\u897f\u5b89<\/strong>\u7b49\u4e3b\u8981\u57ce\u5e02\uff0c\u4ee5\u53ca<strong>\u897f\u85cf<\/strong>\u3001<strong>\u96f2\u5357<\/strong>\u7b49\u5730\u5340\uff0c\u90fd\u63d0\u4f9b\u5c08\u9580\u7684\u9805\u76ee\uff0c\u904a\u5ba2\u53ef\u4ee5\u5728\u9019\u88e1\u5b78\u7fd2\u548c\u5b78\u7fd2\u89aa\u8eab\u9ad4\u9a57\u9019\u4e9b\u6cbb\u7642\u85dd\u8853\u3002\u5c0b\u6c42\u9019\u4e9b\u7642\u6cd5\u7684\u5065\u5eb7\u904a\u5ba2\u901a\u5e38\u6703\u53bb<strong>\u4e2d\u91ab\u8a3a\u6240<\/strong>\u3001<strong>\u7cbe\u795e\u975c\u990a<\/strong>\u548c<strong>\u592a\u6975\u5b78\u6821<\/strong>\uff0c\u6240\u6709\u9019\u4e9b\u90fd\u65e8\u5728\u6539\u5584\u6574\u9ad4\u5065\u5eb7\u4e26\u6062\u5fa9\u8eab\u5fc3\u5e73\u8861\u3002<\/p>\n<h3 id=\"-\"><strong>\u5916\u570b\u65c5\u5ba2\u7684\u7c3d\u8b49\u9078\u64c7<\/strong><\/h3>\n<p>\u5982\u679c\u60a8\u8a08\u5283\u524d\u5f80\u4e2d\u570b\u63a2\u7d22\u5176\u53e4\u8001\u7684\u6cbb\u7642\u85dd\u8853\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u7533\u8acb<strong>\u65c5\u904a\u7c3d\u8b49<\/strong>\uff08L \u7c3d\u8b49\uff09\u3002\u6839\u64da\u60a8\u7684\u570b\u7c4d\uff0c\u60a8\u53ef\u80fd\u9084\u9700\u8981\u5176\u4ed6\u6587\u4ef6\u3002\u4ee5\u4e0b\u662f\u60a8\u61c9\u8a72\u4e86\u89e3\u7684\u6709\u95dc\u7c3d\u8b49\u9078\u9805\u548c\u8981\u6c42\u7684\u8a73\u7d30\u8cc7\u8a0a\uff1a<\/p>\n<h4 id=\"-l-\"><strong>\u4e2d\u570b\u65c5\u904a\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09<\/strong><\/h4>\n<p><strong>\u65c5\u904a\u7c3d\u8b49\uff08L \u7c3d\u8b49\uff09<\/strong>\u00a0\u662f\u524d\u5f80\u4e2d\u570b\u4f11\u9592\u65c5\u904a\u7684\u5916\u570b\u4eba\u6700\u5e38\u898b\u7684\u7c3d\u8b49\uff0c\u5305\u62ec\u990a\u751f\u65c5\u904a\u548c\u63a2\u7d22\u6cbb\u7642\u85dd\u8853\u3002\u5982\u679c\u60a8\u8981\u5728\u4e2d\u570b\u53c3\u52a0\u5065\u5eb7\u7642\u990a\u3001\u53c3\u89c0\u4e2d\u91ab\u4e2d\u5fc3\u6216\u63a2\u7d22\u91dd\u7078\uff0c\u90a3\u9ebc\u60a8\u6700\u6709\u53ef\u80fd\u9700\u8981\u9019\u7a2e\u7c3d\u8b49\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u5317\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u5317<\/a><\/p>\n<ul>\n<li><strong>\u671f\u9650<\/strong>\uff1a<strong>L \u7c3d\u8b49<\/strong>\u901a\u5e38\u5141\u8a31\u505c\u7559 30 \u81f3 60 \u5929\u3002\u5982\u679c\u60a8\u8a08\u5283\u5728\u540c\u4e00\u5e74\u5167\u8fd4\u56de\u4e2d\u570b\uff0c\u60a8\u53ef\u4ee5\u7533\u8acb<strong>\u55ae\u6b21\u5165\u5883<\/strong>\u6216<strong>\u591a\u6b21\u5165\u5883<\/strong>\u7c3d\u8b49\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u7533\u8acb\u6d41\u7a0b<\/strong>\uff1a\u60a8\u9700\u8981\u63d0\u4ea4\u5b8c\u6574\u7684\u7533\u8acb\u8868\u3001\u6709\u6548\u8b77\u7167\u3001\u8b77\u7167\u7167\u7247\u4ee5\u53ca\u652f\u63f4\u60a8\u5c45\u7559\u7684\u6587\u4ef6\uff0c\u4f8b\u5982\uff1a<\/li>\n<\/ul>\n<ul>\n<li>\u4f4f\u5bbf\u8b49\u660e\uff08\u4f8b\u5982\u98ef\u5e97\u9810\u8a02\u6216\u5065\u5eb7\u4e2d\u5fc3\u7684\u9080\u8acb\u51fd\uff09\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u60a8\u7684\u5065\u5eb7\u6d3b\u52d5\u7684\u8a73\u7d30\u884c\u7a0b\uff0c\u5305\u62ec\u5730\u9ede\u548c\u65e5\u671f\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u822a\u73ed\u9810\u8a02\u9700\u51fa\u793a\u62b5\u9054\u53ca\u51fa\u767c\u8b49\u660e\u3002<\/li>\n<\/ul>\n<h4><strong>\u5546\u52d9\u7c3d\u8b49\uff08M \u7c3d\u8b49\uff09-<\/strong><strong><a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u4e2d\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u4e2d<\/a><\/strong><\/h4>\n<p>\u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\uff0c\u53c3\u52a0\u8207\u5546\u52d9\u76f8\u95dc\u7684\u5065\u5eb7\u6d3b\u52d5\uff08\u4f8b\u5982\u6703\u8b70\u3001\u5c08\u696d\u7814\u8a0e\u6703\u6216\u8207\u4e2d\u570b\u4e2d\u91ab\u5f9e\u696d\u8005\u5408\u4f5c\uff09\u7684\u65c5\u5ba2\u53ef\u80fd\u9700\u8981<strong>\u5546\u52d9\u7c3d\u8b49\uff08M \u7c3d\u8b49\uff09<\/strong>\u3002\u8a72\u7c3d\u8b49\u4e5f\u9069\u7528\u65bc\u8a08\u5283\u5728\u4e2d\u570b\u5f9e\u4e8b\u5065\u5eb7\u76f8\u95dc\u9818\u57df\u6559\u5b78\u6216\u63d0\u4f9b\u670d\u52d9\u7684\u4eba\u54e1\u3002<\/p>\n<ul>\n<li><strong>\u6240\u9700\u6587\u4ef6<\/strong>\uff1a\u9664\u4e86\u6a19\u6e96\u7c3d\u8b49\u6587\u4ef6\u5916\uff0c\u60a8\u53ef\u80fd\u9084\u9700\u8981\u4f86\u81ea\u4e2d\u570b\u5065\u5eb7\u7d44\u7e54\u6216\u6703\u8b70\u4e3b\u8fa6\u65b9\u7684<strong>\u9080\u8acb\u51fd<\/strong>\uff0c\u6982\u8ff0\u6d3b\u52d5\u548c\u60a8\u53c3\u8207\u7684\u8a73\u7d30\u8cc7\u8a0a\u3002<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u81fa\u5357\u5e02\/\">\u53f0\u80de\u8b49\u53f0\u5357<\/a><\/li>\n<\/ul>\n<h3 id=\"-\"><strong>\u53f0\u7063\u540c\u80de\u7684\u53f0\u7063\u540c\u80de\u8a31\u53ef\u8b49<\/strong><\/h3>\n<p>\u5c0d\u65bc\u8a08\u5283\u524d\u5f80\u4e2d\u570b\u5927\u9678\u5065\u5eb7\u7684\u53f0\u7063\u516c\u6c11\u4f86\u8aaa\uff0c\u7c3d\u8b49\u7533\u8acb\u6d41\u7a0b\u8207\u5176\u4ed6\u5916\u570b\u4eba\u4e0d\u540c\u3002\u53f0\u7063\u8b77\u7167\u6301\u6709\u8005\u4e0d\u9700\u8981<strong>\u4e2d\u570b\u7c3d\u8b49<\/strong>\uff0c\u4f46\u5fc5\u9808\u7533\u8acb<strong>\u53f0\u80de\u8b49<\/strong>\uff08\u53f0\u80de\u8b49\uff09\uff0c\u8a72\u8b49\u5141\u8a31\u9032\u5165\u4e2d\u570b\u5927\u9678\u3002<\/p>\n<ul>\n<li><strong>\u7533\u8acb\u6d41\u7a0b<\/strong>\uff1a\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u900f\u904e\u4e2d\u570b\u5927\u4f7f\u9928\u3001\u9818\u4e8b\u9928\u6216\u6388\u6b0a\u6a5f\u69cb\u7533\u8acb<strong>\u53f0\u80de\u8b49<\/strong>\u3002\u7533\u8acb\u901a\u5e38\u9700\u8981\u63d0\u4ea4<strong>\u53f0\u7063\u5c45\u6c11\u8eab\u5206\u8b49<\/strong>\u3001\u8b77\u7167\u5c3a\u5bf8\u7684\u7167\u7247\u4ee5\u53ca\u5176\u4ed6\u500b\u4eba\u8cc7\u8a0a\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong>\u8a31\u53ef\u8b49\u4f7f\u7528<\/strong>\uff1a\u6b64\u8a31\u53ef\u8b49\u662f\u524d\u5f80\u4e2d\u570b\u5927\u9678\u65c5\u904a\u3001\u7642\u990a\u548c\u9ad4\u9a57\u4e2d\u91ab\u5be6\u8e10\u6240\u5fc5\u9700\u7684\u3002\u00a0<strong>\u53f0\u80de\u8b49<\/strong>\u7684\u529f\u80fd\u985e\u4f3c\u65bc\u7c3d\u8b49\uff0c\u5141\u8a31\u6301\u6709\u4eba\u9032\u5165\u4e2d\u570b\u4e26\u4fbf\u5229\u6301\u6709\u4eba\u53c3\u8207\u5065\u5eb7\u76f8\u95dc\u9805\u76ee\u3002<\/li>\n<\/ul>\n<h3 id=\"-\"><strong>\u5927\u9678\u7c3d\u8b49\u53ca\u9577\u671f\u5c45\u7559\u5c45\u6c11\u901a\u884c\u8b49-<a href=\"https:\/\/www.chinavisa.com.tw\/china-visa\/\u9ad8\u96c4\u5e02\/\">\u53f0\u80de\u8b49\u9ad8\u96c4<\/a><\/strong><\/h3>\n<p>\u5c0d\u65bc\u8a08\u5283\u5728\u4e2d\u570b\u505c\u7559\u8f03\u9577\u6642\u9593\uff08\u53ef\u80fd\u662f\u53c3\u52a0\u591a\u500b\u5065\u5eb7\u8a08\u5283\u6216\u53c3\u52a0\u4e00\u7cfb\u5217<strong>\u91dd\u7078<\/strong>\u6216<strong>\u8349\u85e5\u6cbb\u7642<\/strong>\u8ab2\u7a0b\uff09\u7684\u53f0\u7063\u516c\u6c11\uff0c<strong>\u5927\u9678\u7c3d\u8b49<\/strong>\u6216<strong>\u53ef\u80fd\u9700\u8981\u5c45\u6c11\u65c5\u884c\u8a31\u53ef\u8b49<\/strong>\u3002<\/p>\n<h4 id=\"-\"><strong>\u5927\u9678\u7c3d\u8b49<\/strong><\/h4>\n<p><strong>\u5927\u9678\u7c3d\u8b49<\/strong>\u5c0d\u65bc\u5e0c\u671b\u5728\u4e2d\u570b\u505c\u7559\u66f4\u9577\u6642\u9593\u7684\u53f0\u7063\u904a\u5ba2\u4f86\u8aaa\u662f\u4e00\u500b\u4e0d\u932f\u7684\u9078\u64c7\uff0c\u5c24\u5176\u662f\u990a\u751f\u65c5\u904a\u3002\u9019\u7a2e\u7c3d\u8b49\u985e\u578b\u5141\u8a31\u505c\u7559\u8d85\u904e 30 \u5929\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u8a2a\u554f\u7684\u5177\u9ad4\u60c5\u6cc1\u3002<\/p>\n<h4 id=\"-\"><strong>\u5c45\u6c11\u5f80\u4f86\u5167\u5730\u901a\u884c\u8b49<\/strong><\/h4>\n<p>\u5982\u679c\u60a8\u6253\u7b97\u5728\u4e2d\u570b\u505c\u7559\u8f03\u9577\u6642\u9593\uff0c\u4f8b\u5982\u5e7e\u500b\u6708\u6df1\u5165\u63a2\u7d22<strong>\u4e2d\u91ab<\/strong>\u6216\u9032\u884c\u9577\u6642\u9593\u7684\u990a\u751f\u7642\u990a\uff0c\u5247\u53ef\u80fd\u9700\u8981<strong>\u5c45\u6c11\u65c5\u884c\u8b49<\/strong>\uff08\u5c45\u4f4f\u8b49\uff09\u3002\u8a72\u8a31\u53ef\u8b49\u5141\u8a31\u53f0\u7063\u570b\u6c11\u5728\u4e2d\u570b\u5927\u9678\u505c\u7559\u6700\u591a\u4e00\u5e74\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u9812\u767c\u7684\u8a31\u53ef\u8b49\u985e\u578b\u3002<\/p>\n<ul>\n<li><strong>\u5982\u4f55\u7533\u8acb<\/strong>\uff1a<strong>\u5c45\u6c11\u65c5\u884c\u8b49<\/strong>\u6bd4\u53f0\u80de\u8b49\u66f4\u8907\u96dc\uff0c\u901a\u5e38\u9700\u8981\u984d\u5916\u7684\u6587\u4ef6\uff0c\u5305\u62ec\u4f4f\u5bbf\u8b49\u660e\u3001\u53f0\u80de\u8b49\u548c\u5ef6\u9577\u884c\u7a0b\u7684\u8a73\u7d30\u4fe1\u606f\u3002<\/li>\n<\/ul>\n<p><strong>\u7d50\u8ad6<\/strong><\/p>\n<p>\u4e2d\u570b\u53e4\u8001\u7684\u6cbb\u7642\u85dd\u8853\u70ba\u7cbe\u795e\u548c\u8eab\u9ad4\u7684\u5fa9\u8208\u63d0\u4f9b\u4e86\u7121\u8207\u502b\u6bd4\u7684\u6a5f\u6703\u3002\u7121\u8ad6\u60a8\u662f\u60f3\u9ad4\u9a57<strong>\u50b3\u7d71\u4e2d\u91ab<\/strong>\u3001\u91dd\u7078\u3001\u592a\u6975\u62f3\u9084\u662f<strong>\u6c23\u529f<\/strong>\uff0c\u4e2d\u570b\u90fd\u80fd\u63d0\u4f9b\u5728\u5176\u4ed6\u5730\u65b9\u627e\u4e0d\u5230\u7684\u8c50\u5bcc\u6587\u5316\u548c\u5065\u5eb7\u9ad4\u9a57\u3002\u7136\u800c\uff0c\u5728\u60a8\u8e0f\u4e0a\u5065\u5eb7\u4e4b\u65c5\u4e4b\u524d\uff0c\u4e86\u89e3\u7c3d\u8b49\u8981\u6c42\u81f3\u95dc\u91cd\u8981\u3002\u5927\u591a\u6578\u5916\u570b\u4eba\u9700\u8981<strong>\u4e2d\u570b\u65c5\u904a\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09<\/strong>\uff0c\u800c\u53f0\u7063\u516c\u6c11\u5247\u5fc5\u9808\u7533\u8acb<strong>\u53f0\u7063\u540c\u80de\u901a\u884c\u8b49<\/strong>\u3002\u5982\u679c\u60a8\u8a08\u5283\u505c\u7559\u66f4\u9577\u6642\u9593\u6216\u53c3\u52a0\u591a\u500b\u5065\u5eb7\u8a08\u5283\uff0c\u8acb\u52d9\u5fc5\u7533\u8acb\u9069\u7576\u7684<strong>\u5927\u9678\u7c3d\u8b49<\/strong>\u6216<strong>\u5c45\u6c11\u65c5\u884c\u8b49<\/strong>\u3002\u900f\u904e\u63d0\u524d\u6e96\u5099\u7c3d\u8b49\u7533\u8acb\uff0c\u53ef\u4ee5\u78ba\u4fdd\u60a8\u5728\u63a2\u7d22\u4e2d\u570b\u53e4\u8001\u7684\u6cbb\u7642\u85dd\u8853\u7684 \u540c\u6642\u7372\u5f97\u9806\u5229\u800c\u8c50\u5bcc\u7684\u9ad4\u9a57\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e2d\u570b\u64c1\u6709\u8c50\u5bcc\u7684\u53e4\u4ee3\u6cbb\u7642\u85dd\u8853\u907a\u7522\uff0c\u5305\u62ec\u50b3\u7d71\u4e2d\u91ab\uff08TCM\uff09\u3001\u91dd\u7078\u3001\u8349\u85e5\u7642\u6cd5\u548c\u6c23\u529f\u3002\u9019\u4e9b\u505a\u6cd5\u7d93\u904e\u6578\u5343\u5e74\u7684\u767c\u5c55\u548c\u5b8c\u5584\uff0c\u73fe\u5728\u5438\u5f15\u8457\u4f86\u81ea\u4e16\u754c\u5404\u5730\u5c0b\u6c42\u66ff\u4ee3\u5065\u5eb7\u89e3\u6c7a\u65b9\u6848\u548c\u7cbe\u795e\u798f\u7949\u7684\u65c5\u5ba2\u3002\u5982\u679c\u60a8\u8a08\u5283\u524d\u5f80\u4e2d\u570b\u63a2\u7d22\u5176\u6cbb\u7642\u85dd\u8853\u2014\u2014\u7121\u8ad6\u662f\u53c3\u52a0\u5065\u5eb7\u975c\u4fee\u3001\u4e2d\u91ab\u7814\u8a0e\u6703\u9084\u662f\u91dd\u7078\u8ab2\u7a0b\u2014\u2014\u7372\u5f97\u6b63\u78ba\u7684\u7c3d\u8b49\u662f\u81f3\u95dc\u91cd\u8981\u7684\u7b2c\u4e00\u6b65\u3002\u672c\u6587\u5c07\u5f15\u5c0e\u60a8\u5b8c\u6210\u7c3d\u8b49\u7533\u8acb\u6d41\u7a0b\uff0c\u6db5\u84cb\u4e2d\u570b\u7c3d\u8b49\u3001\u53f0\u80de\u8b49\u3001\u5927\u9678\u7c3d\u8b49\u4ee5\u53ca\u76f8\u95dc\u53f0\u7063\u554f\u984c\u7b49\u57fa\u672c\u4e3b\u984c\uff0c\u5305\u62ec\u5f80\u4f86\u5167\u5730\u5c45\u6c11\u901a\u884c\u8b49\u3002\u53f0\u80de\u8b49 \u4e86\u89e3\u4e2d\u570b\u7684\u6cbb\u7642\u85dd\u8853\u8207\u990a\u751f\u65c5\u904a \u4e2d\u570b\u53e4\u8001\u7684\u6cbb\u7642\u65b9\u6cd5\u6df1\u6df1\u690d\u6839\u65bc\u8a72\u570b\u7684\u6587\u5316\u548c\u6b77\u53f2\u3002\u5f9e\u773e\u6240\u5468\u77e5\u7684\u91dd\u7078\u6280\u8853\u5230\u8349\u85e5\u3001\u6c23\u529f\u51a5\u60f3\u548c\u592a\u6975\u62f3\uff0c\u9019\u4e9b\u85dd\u8853\u5c0d\u65bc\u4fdd\u6301\u8eab\u5fc3\u5065\u5eb7\u81f3\u95dc\u91cd\u8981\u3002\u00a0\u5317\u4eac\u3001\u4e0a\u6d77\u3001\u897f\u5b89\u7b49\u4e3b\u8981\u57ce\u5e02\uff0c\u4ee5\u53ca\u897f\u85cf\u3001\u96f2\u5357\u7b49\u5730\u5340\uff0c\u90fd\u63d0\u4f9b\u5c08\u9580\u7684\u9805\u76ee\uff0c\u904a\u5ba2\u53ef\u4ee5\u5728\u9019\u88e1\u5b78\u7fd2\u548c\u5b78\u7fd2\u89aa\u8eab\u9ad4\u9a57\u9019\u4e9b\u6cbb\u7642\u85dd\u8853\u3002\u5c0b\u6c42\u9019\u4e9b\u7642\u6cd5\u7684\u5065\u5eb7\u904a\u5ba2\u901a\u5e38\u6703\u53bb\u4e2d\u91ab\u8a3a\u6240\u3001\u7cbe\u795e\u975c\u990a\u548c\u592a\u6975\u5b78\u6821\uff0c\u6240\u6709\u9019\u4e9b\u90fd\u65e8\u5728\u6539\u5584\u6574\u9ad4\u5065\u5eb7\u4e26\u6062\u5fa9\u8eab\u5fc3\u5e73\u8861\u3002 \u5916\u570b\u65c5\u5ba2\u7684\u7c3d\u8b49\u9078\u64c7 \u5982\u679c\u60a8\u8a08\u5283\u524d\u5f80\u4e2d\u570b\u63a2\u7d22\u5176\u53e4\u8001\u7684\u6cbb\u7642\u85dd\u8853\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u7533\u8acb\u65c5\u904a\u7c3d\u8b49\uff08L \u7c3d\u8b49\uff09\u3002\u6839\u64da\u60a8\u7684\u570b\u7c4d\uff0c\u60a8\u53ef\u80fd\u9084\u9700\u8981\u5176\u4ed6\u6587\u4ef6\u3002\u4ee5\u4e0b\u662f\u60a8\u61c9\u8a72\u4e86\u89e3\u7684\u6709\u95dc\u7c3d\u8b49\u9078\u9805\u548c\u8981\u6c42\u7684\u8a73\u7d30\u8cc7\u8a0a\uff1a \u4e2d\u570b\u65c5\u904a\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09 \u65c5\u904a\u7c3d\u8b49\uff08L \u7c3d\u8b49\uff09\u00a0\u662f\u524d\u5f80\u4e2d\u570b\u4f11\u9592\u65c5\u904a\u7684\u5916\u570b\u4eba\u6700\u5e38\u898b\u7684\u7c3d\u8b49\uff0c\u5305\u62ec\u990a\u751f\u65c5\u904a\u548c\u63a2\u7d22\u6cbb\u7642\u85dd\u8853\u3002\u5982\u679c\u60a8\u8981\u5728\u4e2d\u570b\u53c3\u52a0\u5065\u5eb7\u7642\u990a\u3001\u53c3\u89c0\u4e2d\u91ab\u4e2d\u5fc3\u6216\u63a2\u7d22\u91dd\u7078\uff0c\u90a3\u9ebc\u60a8\u6700\u6709\u53ef\u80fd\u9700\u8981\u9019\u7a2e\u7c3d\u8b49\u3002\u53f0\u80de\u8b49\u53f0\u5317 \u671f\u9650\uff1aL \u7c3d\u8b49\u901a\u5e38\u5141\u8a31\u505c\u7559 30 \u81f3 60 \u5929\u3002\u5982\u679c\u60a8\u8a08\u5283\u5728\u540c\u4e00\u5e74\u5167\u8fd4\u56de\u4e2d\u570b\uff0c\u60a8\u53ef\u4ee5\u7533\u8acb\u55ae\u6b21\u5165\u5883\u6216\u591a\u6b21\u5165\u5883\u7c3d\u8b49\u3002 \u7533\u8acb\u6d41\u7a0b\uff1a\u60a8\u9700\u8981\u63d0\u4ea4\u5b8c\u6574\u7684\u7533\u8acb\u8868\u3001\u6709\u6548\u8b77\u7167\u3001\u8b77\u7167\u7167\u7247\u4ee5\u53ca\u652f\u63f4\u60a8\u5c45\u7559\u7684\u6587\u4ef6\uff0c\u4f8b\u5982\uff1a \u4f4f\u5bbf\u8b49\u660e\uff08\u4f8b\u5982\u98ef\u5e97\u9810\u8a02\u6216\u5065\u5eb7\u4e2d\u5fc3\u7684\u9080\u8acb\u51fd\uff09\u3002 \u60a8\u7684\u5065\u5eb7\u6d3b\u52d5\u7684\u8a73\u7d30\u884c\u7a0b\uff0c\u5305\u62ec\u5730\u9ede\u548c\u65e5\u671f\u3002 \u822a\u73ed\u9810\u8a02\u9700\u51fa\u793a\u62b5\u9054\u53ca\u51fa\u767c\u8b49\u660e\u3002 \u5546\u52d9\u7c3d\u8b49\uff08M \u7c3d\u8b49\uff09-\u53f0\u80de\u8b49\u53f0\u4e2d \u5728\u67d0\u4e9b\u60c5\u6cc1\u4e0b\uff0c\u53c3\u52a0\u8207\u5546\u52d9\u76f8\u95dc\u7684\u5065\u5eb7\u6d3b\u52d5\uff08\u4f8b\u5982\u6703\u8b70\u3001\u5c08\u696d\u7814\u8a0e\u6703\u6216\u8207\u4e2d\u570b\u4e2d\u91ab\u5f9e\u696d\u8005\u5408\u4f5c\uff09\u7684\u65c5\u5ba2\u53ef\u80fd\u9700\u8981\u5546\u52d9\u7c3d\u8b49\uff08M \u7c3d\u8b49\uff09\u3002\u8a72\u7c3d\u8b49\u4e5f\u9069\u7528\u65bc\u8a08\u5283\u5728\u4e2d\u570b\u5f9e\u4e8b\u5065\u5eb7\u76f8\u95dc\u9818\u57df\u6559\u5b78\u6216\u63d0\u4f9b\u670d\u52d9\u7684\u4eba\u54e1\u3002 \u6240\u9700\u6587\u4ef6\uff1a\u9664\u4e86\u6a19\u6e96\u7c3d\u8b49\u6587\u4ef6\u5916\uff0c\u60a8\u53ef\u80fd\u9084\u9700\u8981\u4f86\u81ea\u4e2d\u570b\u5065\u5eb7\u7d44\u7e54\u6216\u6703\u8b70\u4e3b\u8fa6\u65b9\u7684\u9080\u8acb\u51fd\uff0c\u6982\u8ff0\u6d3b\u52d5\u548c\u60a8\u53c3\u8207\u7684\u8a73\u7d30\u8cc7\u8a0a\u3002\u53f0\u80de\u8b49\u53f0\u5357 \u53f0\u7063\u540c\u80de\u7684\u53f0\u7063\u540c\u80de\u8a31\u53ef\u8b49 \u5c0d\u65bc\u8a08\u5283\u524d\u5f80\u4e2d\u570b\u5927\u9678\u5065\u5eb7\u7684\u53f0\u7063\u516c\u6c11\u4f86\u8aaa\uff0c\u7c3d\u8b49\u7533\u8acb\u6d41\u7a0b\u8207\u5176\u4ed6\u5916\u570b\u4eba\u4e0d\u540c\u3002\u53f0\u7063\u8b77\u7167\u6301\u6709\u8005\u4e0d\u9700\u8981\u4e2d\u570b\u7c3d\u8b49\uff0c\u4f46\u5fc5\u9808\u7533\u8acb\u53f0\u80de\u8b49\uff08\u53f0\u80de\u8b49\uff09\uff0c\u8a72\u8b49\u5141\u8a31\u9032\u5165\u4e2d\u570b\u5927\u9678\u3002 \u7533\u8acb\u6d41\u7a0b\uff1a\u53f0\u7063\u516c\u6c11\u53ef\u4ee5\u900f\u904e\u4e2d\u570b\u5927\u4f7f\u9928\u3001\u9818\u4e8b\u9928\u6216\u6388\u6b0a\u6a5f\u69cb\u7533\u8acb\u53f0\u80de\u8b49\u3002\u7533\u8acb\u901a\u5e38\u9700\u8981\u63d0\u4ea4\u53f0\u7063\u5c45\u6c11\u8eab\u5206\u8b49\u3001\u8b77\u7167\u5c3a\u5bf8\u7684\u7167\u7247\u4ee5\u53ca\u5176\u4ed6\u500b\u4eba\u8cc7\u8a0a\u3002 \u8a31\u53ef\u8b49\u4f7f\u7528\uff1a\u6b64\u8a31\u53ef\u8b49\u662f\u524d\u5f80\u4e2d\u570b\u5927\u9678\u65c5\u904a\u3001\u7642\u990a\u548c\u9ad4\u9a57\u4e2d\u91ab\u5be6\u8e10\u6240\u5fc5\u9700\u7684\u3002\u00a0\u53f0\u80de\u8b49\u7684\u529f\u80fd\u985e\u4f3c\u65bc\u7c3d\u8b49\uff0c\u5141\u8a31\u6301\u6709\u4eba\u9032\u5165\u4e2d\u570b\u4e26\u4fbf\u5229\u6301\u6709\u4eba\u53c3\u8207\u5065\u5eb7\u76f8\u95dc\u9805\u76ee\u3002 \u5927\u9678\u7c3d\u8b49\u53ca\u9577\u671f\u5c45\u7559\u5c45\u6c11\u901a\u884c\u8b49-\u53f0\u80de\u8b49\u9ad8\u96c4 \u5c0d\u65bc\u8a08\u5283\u5728\u4e2d\u570b\u505c\u7559\u8f03\u9577\u6642\u9593\uff08\u53ef\u80fd\u662f\u53c3\u52a0\u591a\u500b\u5065\u5eb7\u8a08\u5283\u6216\u53c3\u52a0\u4e00\u7cfb\u5217\u91dd\u7078\u6216\u8349\u85e5\u6cbb\u7642\u8ab2\u7a0b\uff09\u7684\u53f0\u7063\u516c\u6c11\uff0c\u5927\u9678\u7c3d\u8b49\u6216\u53ef\u80fd\u9700\u8981\u5c45\u6c11\u65c5\u884c\u8a31\u53ef\u8b49\u3002 \u5927\u9678\u7c3d\u8b49 \u5927\u9678\u7c3d\u8b49\u5c0d\u65bc\u5e0c\u671b\u5728\u4e2d\u570b\u505c\u7559\u66f4\u9577\u6642\u9593\u7684\u53f0\u7063\u904a\u5ba2\u4f86\u8aaa\u662f\u4e00\u500b\u4e0d\u932f\u7684\u9078\u64c7\uff0c\u5c24\u5176\u662f\u990a\u751f\u65c5\u904a\u3002\u9019\u7a2e\u7c3d\u8b49\u985e\u578b\u5141\u8a31\u505c\u7559\u8d85\u904e 30 \u5929\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u8a2a\u554f\u7684\u5177\u9ad4\u60c5\u6cc1\u3002 \u5c45\u6c11\u5f80\u4f86\u5167\u5730\u901a\u884c\u8b49 \u5982\u679c\u60a8\u6253\u7b97\u5728\u4e2d\u570b\u505c\u7559\u8f03\u9577\u6642\u9593\uff0c\u4f8b\u5982\u5e7e\u500b\u6708\u6df1\u5165\u63a2\u7d22\u4e2d\u91ab\u6216\u9032\u884c\u9577\u6642\u9593\u7684\u990a\u751f\u7642\u990a\uff0c\u5247\u53ef\u80fd\u9700\u8981\u5c45\u6c11\u65c5\u884c\u8b49\uff08\u5c45\u4f4f\u8b49\uff09\u3002\u8a72\u8a31\u53ef\u8b49\u5141\u8a31\u53f0\u7063\u570b\u6c11\u5728\u4e2d\u570b\u5927\u9678\u505c\u7559\u6700\u591a\u4e00\u5e74\uff0c\u5177\u9ad4\u53d6\u6c7a\u65bc\u9812\u767c\u7684\u8a31\u53ef\u8b49\u985e\u578b\u3002 \u5982\u4f55\u7533\u8acb\uff1a\u5c45\u6c11\u65c5\u884c\u8b49\u6bd4\u53f0\u80de\u8b49\u66f4\u8907\u96dc\uff0c\u901a\u5e38\u9700\u8981\u984d\u5916\u7684\u6587\u4ef6\uff0c\u5305\u62ec\u4f4f\u5bbf\u8b49\u660e\u3001\u53f0\u80de\u8b49\u548c\u5ef6\u9577\u884c\u7a0b\u7684\u8a73\u7d30\u4fe1\u606f\u3002 \u7d50\u8ad6 \u4e2d\u570b\u53e4\u8001\u7684\u6cbb\u7642\u85dd\u8853\u70ba\u7cbe\u795e\u548c\u8eab\u9ad4\u7684\u5fa9\u8208\u63d0\u4f9b\u4e86\u7121\u8207\u502b\u6bd4\u7684\u6a5f\u6703\u3002\u7121\u8ad6\u60a8\u662f\u60f3\u9ad4\u9a57\u50b3\u7d71\u4e2d\u91ab\u3001\u91dd\u7078\u3001\u592a\u6975\u62f3\u9084\u662f\u6c23\u529f\uff0c\u4e2d\u570b\u90fd\u80fd\u63d0\u4f9b\u5728\u5176\u4ed6\u5730\u65b9\u627e\u4e0d\u5230\u7684\u8c50\u5bcc\u6587\u5316\u548c\u5065\u5eb7\u9ad4\u9a57\u3002\u7136\u800c\uff0c\u5728\u60a8\u8e0f\u4e0a\u5065\u5eb7\u4e4b\u65c5\u4e4b\u524d\uff0c\u4e86\u89e3\u7c3d\u8b49\u8981\u6c42\u81f3\u95dc\u91cd\u8981\u3002\u5927\u591a\u6578\u5916\u570b\u4eba\u9700\u8981\u4e2d\u570b\u65c5\u904a\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09\uff0c\u800c\u53f0\u7063\u516c\u6c11\u5247\u5fc5\u9808\u7533\u8acb\u53f0\u7063\u540c\u80de\u901a\u884c\u8b49\u3002\u5982\u679c\u60a8\u8a08\u5283\u505c\u7559\u66f4\u9577\u6642\u9593\u6216\u53c3\u52a0\u591a\u500b\u5065\u5eb7\u8a08\u5283\uff0c\u8acb\u52d9\u5fc5\u7533\u8acb\u9069\u7576\u7684\u5927\u9678\u7c3d\u8b49\u6216\u5c45\u6c11\u65c5\u884c\u8b49\u3002\u900f\u904e\u63d0\u524d\u6e96\u5099\u7c3d\u8b49\u7533\u8acb\uff0c\u53ef\u4ee5\u78ba\u4fdd\u60a8\u5728\u63a2\u7d22\u4e2d\u570b\u53e4\u8001\u7684\u6cbb\u7642\u85dd\u8853\u7684 \u540c\u6642\u7372\u5f97\u9806\u5229\u800c\u8c50\u5bcc\u7684\u9ad4\u9a57\u3002<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-618","post","type-post","status-publish","format-standard","hentry","category-chinavisa"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/comments?post=618"}],"version-history":[{"count":3,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/618\/revisions"}],"predecessor-version":[{"id":680,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/posts\/618\/revisions\/680"}],"wp:attachment":[{"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/media?parent=618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/categories?post=618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accountancytw.com\/news\/wp-json\/wp\/v2\/tags?post=618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}