{"id":829,"date":"2024-11-27T07:16:24","date_gmt":"2024-11-27T07:16:24","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=829"},"modified":"2024-11-27T18:16:10","modified_gmt":"2024-11-27T18:16:10","slug":"zara-chinavisa-62","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/27\/zara-chinavisa-62\/","title":{"rendered":"\u4e2d\u570b\u5fc3\u7406\u5b78\u5be6\u7fd2\uff1a\u7c3d\u8b49\u8981\u9ede"},"content":{"rendered":"

\u96a8\u8457\u4e2d\u570b\u7684\u767c\u5c55\u8207\u570b\u969b\u4ea4\u6d41\u65e5\u76ca\u589e\u5f37\uff0c\u8d8a\u4f86\u8d8a\u591a\u7684\u570b\u969b\u5b78\u751f\u548c\u5c08\u696d\u4eba\u58eb\u9078\u64c7\u4f86\u5230\u4e2d\u570b\u53c3\u52a0\u5fc3\u7406\u5b78\u5be6\u7fd2\u3002\u4e2d\u570b\u7684\u5fc3\u7406\u5b78\u9818\u57df\u4e0d\u50c5\u64c1\u6709\u8c50\u5bcc\u7684\u6587\u5316\u80cc\u666f\uff0c\u9084\u6709\u591a\u6a23\u7684\u5b78\u8853\u74b0\u5883\u548c\u5c08\u696d\u6a5f\u69cb\uff0c\u9019\u4e9b\u4f7f\u5f97\u4e2d\u570b\u6210\u70ba\u8a31\u591a\u5fc3\u7406\u5b78\u5be6\u7fd2\u751f\u7684\u7406\u60f3\u76ee\u7684\u5730\u3002\u7136\u800c\uff0c\u5c0d\u65bc\u570b\u969b\u5be6\u7fd2\u751f\u4f86\u8aaa\uff0c\u524d\u5f80\u4e2d\u570b\u9032\u884c\u5fc3\u7406\u5b78\u5be6\u7fd2\u9700\u8981\u6e05\u695a\u4e86\u89e3\u7c3d\u8b49\u653f\u7b56\u3002\u672c\u6587\u5c07\u8a73\u7d30\u4ecb\u7d39\u5982\u4f55\u7533\u8acb\u4e2d\u570b\u7c3d\u8b49\uff0c\u4e26\u6db5\u84cb\u201c\u53f0\u7063\u540c\u80de\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\u201d\uff08\u53f0\u80de\u8b49\uff09\u3001\u4e2d\u570b\u5927\u9678\u7c3d\u8b49\u985e\u578b\u4ee5\u53ca\u8207\u53f0\u7063\u6709\u95dc\u7684\u7c3d\u8b49\u554f\u984c\uff0c\u5e6b\u52a9\u60a8\u9806\u5229\u5b8c\u6210\u4e2d\u570b\u7684\u5fc3\u7406\u5b78\u5be6\u7fd2\u3002\u53f0\u80de\u8b49\u9ad8\u96c4<\/a><\/p>\n

1. \u53f0\u7063\u540c\u80de\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\uff08\u53f0\u80de\u8b49\uff09<\/h2>\n

\u5c0d\u65bc\u4f86\u81ea\u53f0\u7063\u7684\u5be6\u7fd2\u751f\u4f86\u8aaa\uff0c\u53f0\u80de\u8b49\u662f\u524d\u5f80\u4e2d\u570b\u7684\u4e3b\u8981\u65c5\u884c\u8b49\u4ef6\u3002\u53f0\u80de\u8b49\u4e0d\u50c5\u662f\u53f0\u7063\u5c45\u6c11\u9032\u5165\u4e2d\u570b\u7684\u901a\u884c\u8b49\uff0c\u4e5f\u662f\u5f9e\u4e8b\u77ed\u671f\u5b78\u8853\u7814\u7a76\u3001\u4ea4\u6d41\u53ca\u5de5\u4f5c\u7b49\u6d3b\u52d5\u7684\u6709\u6548\u8b49\u4ef6\u3002\u5c0d\u65bc\u8a08\u5283\u5728\u4e2d\u570b\u9032\u884c\u5fc3\u7406\u5b78\u5be6\u7fd2\u7684\u53f0\u7063\u5b78\u751f\u548c\u5c08\u696d\u4eba\u54e1\uff0c\u53f0\u80de\u8b49\u63d0\u4f9b\u4e86\u4fbf\u6377\u7684\u9032\u5165\u548c\u5c45\u7559\u6b0a\u9650\u3002<\/p>\n

\u7533\u8acb\u53f0\u80de\u8b49\u7684\u7a0b\u5e8f\u76f8\u5c0d\u7c21\u55ae\uff0c\u53ea\u9700\u8981\u63d0\u4f9b\u8eab\u4efd\u8b49\u660e\u6587\u4ef6\u3001\u7167\u7247\u7b49\u8cc7\u6599\u3002\u53f0\u80de\u8b49\u6709\u6548\u671f\u4e00\u822c\u70ba\u4e09\u5e74\uff0c\u4e14\u5728\u6709\u6548\u671f\u5167\u53ef\u591a\u6b21\u9032\u51fa\u4e2d\u570b\u3002\u9019\u610f\u5473\u8457\uff0c\u53f0\u7063\u7684\u5fc3\u7406\u5b78\u5be6\u7fd2\u751f\u53ef\u4ee5\u4f7f\u7528\u53f0\u80de\u8b49\u4fbf\u6377\u5730\u4f86\u56de\u5f80\u8fd4\u4e2d\u570b\uff0c\u53c3\u52a0\u5404\u7a2e\u5be6\u7fd2\u6d3b\u52d5\u3002\u7136\u800c\uff0c\u82e5\u60a8\u6253\u7b97\u5728\u4e2d\u570b\u9577\u671f\u5f9e\u4e8b\u5de5\u4f5c\u6216\u5c08\u696d\u6d3b\u52d5\uff0c\u9664\u4e86\u53f0\u80de\u8b49\u5916\uff0c\u9084\u53ef\u80fd\u9700\u8981\u7533\u8acb\u5176\u4ed6\u7684\u5de5\u4f5c\u8a31\u53ef\u6216\u5c45\u7559\u8b49\u4ef6\u3002<\/p>\n

2. \u5176\u4ed6\u570b\u5bb6\u5be6\u7fd2\u751f\uff1a\u4e2d\u570b\u5927\u9678\u7c3d\u8b49\u9700\u6c42-\u53f0\u80de\u8b49\u7533\u8acb<\/a><\/h2>\n

\u5c0d\u65bc\u4f86\u81ea\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5be6\u7fd2\u751f\uff0c\u9032\u884c\u5fc3\u7406\u5b78\u5be6\u7fd2\u6642\u901a\u5e38\u9700\u8981\u6839\u64da\u5be6\u7fd2\u985e\u578b\u7533\u8acb\u4e0d\u540c\u7684\u7c3d\u8b49\u3002\u6839\u64da\u4e2d\u570b\u7684\u7c3d\u8b49\u653f\u7b56\uff0c\u5916\u570b\u5b78\u751f\u6216\u5c08\u696d\u4eba\u58eb\u53ef\u6839\u64da\u5176\u5be6\u7fd2\u76ee\u7684\u9078\u64c7\u4ee5\u4e0b\u7c3d\u8b49\u985e\u578b\uff1a<\/p>\n

(1) \u5b78\u751f\u7c3d\u8b49\uff08X\u7c3d\u8b49\uff09<\/strong><\/h3>\n

\u5c0d\u65bc\u4f86\u4e2d\u570b\u9032\u884c\u5b78\u8853\u5be6\u7fd2\u7684\u5b78\u751f\uff0cX\u7c3d\u8b49\u662f\u6700\u5e38\u898b\u7684\u7c3d\u8b49\u985e\u578b\u3002\u9019\u985e\u7c3d\u8b49\u901a\u5e38\u767c\u653e\u7d66\u4f86\u81ea\u5916\u570b\u7684\u5b78\u751f\uff0c\u5141\u8a31\u4ed6\u5011\u5728\u4e2d\u570b\u5f9e\u4e8b\u5b78\u8853\u5b78\u7fd2\u6216\u5be6\u7fd2\u6d3b\u52d5\u3002\u82e5\u60a8\u662f\u570b\u969b\u5fc3\u7406\u5b78\u5be6\u7fd2\u751f\uff0c\u4e26\u4e14\u8207\u4e2d\u570b\u7684\u5b78\u8853\u6a5f\u69cb\u6216\u5fc3\u7406\u5b78\u7814\u7a76\u6a5f\u69cb\u5408\u4f5c\uff0c\u60a8\u53ef\u4ee5\u7533\u8acbX\u7c3d\u8b49\u3002<\/p>\n

X\u7c3d\u8b49\u7684\u6709\u6548\u671f\u901a\u5e38\u70ba\u534a\u5e74\u5230\u4e00\u5e74\uff0c\u5177\u9ad4\u6642\u9593\u53d6\u6c7a\u65bc\u5be6\u7fd2\u8a08\u5283\u7684\u9577\u5ea6\u3002\u7533\u8acbX\u7c3d\u8b49\u6642\uff0c\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u5b78\u6821\u7684\u9304\u53d6\u901a\u77e5\u66f8\u6216\u5be6\u7fd2\u55ae\u4f4d\u7684\u9080\u8acb\u51fd\uff0c\u4ee5\u53ca\u8ca1\u529b\u8b49\u660e\u7b49\u6750\u6599\u3002\u5982\u679c\u60a8\u7684\u5be6\u7fd2\u8a08\u5283\u6d89\u53ca\u9577\u671f\u505c\u7559\u6216\u5f9e\u4e8b\u5c08\u696d\u5de5\u4f5c\uff0c\u53ef\u80fd\u9084\u9700\u8981\u63d0\u4f9b\u5065\u5eb7\u6aa2\u67e5\u5831\u544a\u3002\u53f0\u80de\u8b49\u53f0\u5357<\/a><\/p>\n

(2) \u5546\u52d9\u7c3d\u8b49\uff08M\u7c3d\u8b49\uff09<\/strong><\/h3>\n

\u5982\u679c\u60a8\u7684\u5fc3\u7406\u5b78\u5be6\u7fd2\u662f\u8207\u4e2d\u570b\u7684\u5fc3\u7406\u5b78\u6a5f\u69cb\u6216\u516c\u53f8\u9032\u884c\u5546\u696d\u5408\u4f5c\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u7533\u8acb\u5546\u52d9\u7c3d\u8b49\uff08M\u7c3d\u8b49\uff09\u3002\u9019\u985e\u7c3d\u8b49\u9069\u7528\u65bc\u90a3\u4e9b\u9032\u884c\u77ed\u671f\u5546\u52d9\u6d3b\u52d5\u3001\u5408\u4f5c\u7814\u7a76\u6216\u5c08\u696d\u4ea4\u6d41\u7684\u4eba\u58eb\u3002\u5546\u52d9\u7c3d\u8b49\u901a\u5e38\u6709\u6548\u671f\u8f03\u77ed\uff0c\u4e26\u9700\u8981\u63d0\u4f9b\u9080\u8acb\u51fd\u3001\u6d3b\u52d5\u8a08\u5283\u66f8\u7b49\u8b49\u660e\u3002<\/p>\n

(3) \u77ed\u671f\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09<\/strong><\/h3>\n

\u5c0d\u65bc\u90a3\u4e9b\u8a08\u5283\u9032\u884c\u77ed\u671f\u5fc3\u7406\u5b78\u5be6\u7fd2\u6216\u53c3\u52a0\u5fc3\u7406\u5b78\u6703\u8b70\u7684\u4eba\u58eb\uff0cL\u7c3d\u8b49\uff08\u65c5\u904a\u7c3d\u8b49\uff09\u53ef\u80fd\u662f\u53ef\u9078\u7684\u7c3d\u8b49\u985e\u578b\u3002L\u7c3d\u8b49\u9069\u7528\u65bc\u77ed\u671f\u505c\u7559\uff0c\u901a\u5e38\u6709\u6548\u671f\u70ba30\u5929\u52303\u500b\u6708\uff0c\u4f46\u5982\u679c\u60a8\u9700\u8981\u5728\u4e2d\u570b\u9577\u671f\u5be6\u7fd2\u6216\u5de5\u4f5c\uff0c\u5247L\u7c3d\u8b49\u4e0d\u9069\u7528\u3002\u6b64\u985e\u7c3d\u8b49\u4e0d\u63d0\u4f9b\u5728\u4e2d\u570b\u5de5\u4f5c\u7684\u5408\u6cd5\u8a31\u53ef\uff0c\u56e0\u6b64\uff0c\u5c0d\u65bc\u6709\u5be6\u7fd2\u8a08\u5283\u7684\u4eba\u58eb\u4f86\u8aaa\uff0cL\u7c3d\u8b49\u901a\u5e38\u4e0d\u662f\u6700\u4f73\u9078\u64c7\u3002<\/p>\n

3. \u53f0\u7063\u5c45\u6c11\u7684\u201c\u5c45\u6c11\u5f80\u4f86\u8b49\u201d\u554f\u984c<\/h2>\n

\u82e5\u60a8\u662f\u53f0\u7063\u5c45\u6c11\uff0c\u4e26\u8a08\u5283\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u548c\u5f9e\u4e8b\u5fc3\u7406\u5b78\u5be6\u7fd2\u6216\u5de5\u4f5c\uff0c\u5247\u9664\u4e86\u53f0\u80de\u8b49\u5916\uff0c\u9084\u9700\u8981\u4e86\u89e3\u4e2d\u570b\u7684\u201c\u5c45\u6c11\u5f80\u4f86\u8b49\u201d\u554f\u984c\u3002\u9019\u662f\u5c08\u70ba\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u7684\u53f0\u7063\u5c45\u6c11\u63d0\u4f9b\u7684\u8b49\u4ef6\uff0c\u9069\u7528\u65bc\u90a3\u4e9b\u6253\u7b97\u5728\u4e2d\u570b\u9032\u884c\u9577\u671f\u5b78\u8853\u7814\u7a76\u6216\u5de5\u4f5c\u7684\u4eba\u3002<\/p>\n

\u7533\u8acb\u201c\u5c45\u6c11\u5f80\u4f86\u8b49\u201d\u6642\uff0c\u53f0\u7063\u5c45\u6c11\u9700\u8981\u63d0\u4f9b\u5b78\u8853\u80cc\u666f\u8b49\u660e\u3001\u5be6\u7fd2\u6a5f\u69cb\u7684\u9080\u8acb\u51fd\u53ca\u5176\u4ed6\u5fc5\u8981\u6750\u6599\u3002\u6b64\u8b49\u4ef6\u4f7f\u53f0\u7063\u5c45\u6c11\u80fd\u5920\u5728\u4e2d\u570b\u9577\u671f\u5c45\u7559\u4e26\u5f9e\u4e8b\u5404\u7a2e\u5c08\u696d\u6d3b\u52d5\uff0c\u56e0\u6b64\u5c0d\u65bc\u90a3\u4e9b\u8a08\u5283\u5728\u4e2d\u570b\u5b8c\u6210\u9577\u671f\u5fc3\u7406\u5b78\u5be6\u7fd2\u7684\u53f0\u7063\u5c45\u6c11\u800c\u8a00\uff0c\u9019\u662f\u4e00\u500b\u5fc5\u9808\u4e86\u89e3\u7684\u7c3d\u8b49\u9078\u64c7\u3002<\/p>\n

4. \u7c3d\u8b49\u7533\u8acb\u7684\u6ce8\u610f\u4e8b\u9805-\u53f0\u80de\u8b49\u8fa6\u7406<\/a><\/h2>\n

\u5728\u7533\u8acb\u4e2d\u570b\u7c3d\u8b49\u6642\uff0c\u7121\u8ad6\u60a8\u662f\u4f86\u81ea\u53f0\u7063\u9084\u662f\u5176\u4ed6\u570b\u5bb6\uff0c\u90fd\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u5e7e\u500b\u8981\u9ede\uff1a<\/p>\n

(1) \u63d0\u524d\u6e96\u5099\u7533\u8acb\u6750\u6599<\/strong><\/h3>\n

\u78ba\u4fdd\u63d0\u524d\u6e96\u5099\u597d\u6240\u6709\u5fc5\u9700\u7684\u7533\u8acb\u6750\u6599\u662f\u7372\u5f97\u7c3d\u8b49\u7684\u95dc\u9375\u3002\u9019\u4e9b\u6750\u6599\u53ef\u80fd\u5305\u62ec\uff1a\u5b78\u6821\u9304\u53d6\u901a\u77e5\u66f8\u6216\u5be6\u7fd2\u6a5f\u69cb\u7684\u9080\u8acb\u51fd\u3001\u8ca1\u529b\u8b49\u660e\u3001\u5065\u5eb7\u6aa2\u67e5\u5831\u544a\u4ee5\u53ca\u8b77\u7167\u7b49\u3002\u4e0d\u540c\u7684\u7c3d\u8b49\u985e\u578b\u6709\u4e0d\u540c\u7684\u8981\u6c42\uff0c\u8acb\u4ed4\u7d30\u67e5\u95b1\u4e26\u6e96\u5099\u6240\u6709\u6750\u6599\u3002<\/p>\n

(2) \u5065\u5eb7\u6aa2\u67e5\u8981\u6c42<\/strong><\/h3>\n

\u6839\u64da\u4e2d\u570b\u7684\u7c3d\u8b49\u8981\u6c42\uff0c\u5f88\u591a\u985e\u578b\u7684\u7c3d\u8b49\uff08\u5c24\u5176\u662f\u5de5\u4f5c\u7c3d\u8b49\u548c\u5b78\u751f\u7c3d\u8b49\uff09\u90fd\u8981\u6c42\u63d0\u4f9b\u5065\u5eb7\u6aa2\u67e5\u5831\u544a\uff0c\u8b49\u660e\u60a8\u6c92\u6709\u50b3\u67d3\u6027\u75be\u75c5\u3002\u6b64\u6aa2\u67e5\u901a\u5e38\u9700\u8981\u5728\u4e2d\u570b\u8a8d\u53ef\u7684\u91ab\u7642\u6a5f\u69cb\u9032\u884c\u3002<\/p>\n

(3) \u7c3d\u8b49\u6709\u6548\u671f\u8207\u5ef6\u9577-\u53f0\u80de\u8b49<\/a><\/strong><\/h3>\n

\u5982\u679c\u60a8\u7684\u5fc3\u7406\u5b78\u5be6\u7fd2\u8a08\u5283\u8d85\u904e\u7c3d\u8b49\u7684\u6709\u6548\u671f\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u5728\u4e2d\u570b\u5883\u5167\u7533\u8acb\u5ef6\u9577\u7c3d\u8b49\u3002\u4e0d\u540c\u985e\u578b\u7684\u7c3d\u8b49\u5ef6\u9577\u653f\u7b56\u6709\u6240\u4e0d\u540c\uff0c\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u5ef6\u9577\u539f\u56e0\u3001\u5be6\u7fd2\u6a5f\u69cb\u7684\u8b49\u660e\u7b49\u6750\u6599\u3002<\/p>\n

(4) \u8a9e\u8a00\u80fd\u529b<\/strong><\/h3>\n

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