{"id":831,"date":"2024-11-27T07:17:49","date_gmt":"2024-11-27T07:17:49","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=831"},"modified":"2024-11-27T18:16:30","modified_gmt":"2024-11-27T18:16:30","slug":"zara-chinavisa-63","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/27\/zara-chinavisa-63\/","title":{"rendered":"\u5fc3\u7406\u5b78\u5bb6\u5982\u4f55\u900f\u904e\u7c3d\u8b49\u5ef6\u9577\u5728\u4e2d\u570b\u7684\u505c\u7559\u6642\u9593"},"content":{"rendered":"

\u96a8\u8457\u4e2d\u570b\u5728\u5168\u7403\u5fc3\u7406\u5b78\u9818\u57df\u7684\u5f71\u97ff\u529b\u65e5\u76ca\u589e\u5f37\uff0c\u8a31\u591a\u5fc3\u7406\u5b78\u5bb6\u9078\u64c7\u524d\u5f80\u4e2d\u570b\u958b\u5c55\u7814\u7a76\u3001\u53c3\u52a0\u5b78\u8853\u4ea4\u6d41\u6216\u5f9e\u4e8b\u81e8\u5e8a\u5de5\u4f5c\u3002\u5c0d\u65bc\u4e00\u4e9b\u5fc3\u7406\u5b78\u5bb6\u4f86\u8aaa\uff0c\u4f86\u4e2d\u570b\u7684\u521d\u671f\u53ef\u80fd\u662f\u77ed\u671f\u505c\u7559\uff0c\u4f46\u96a8\u8457\u7814\u7a76\u6216\u5c08\u696d\u5de5\u4f5c\u7684\u9700\u6c42\uff0c\u53ef\u80fd\u9700\u8981\u5ef6\u9577\u505c\u7559\u6642\u9593\u3002\u7121\u8ad6\u60a8\u662f\u4f86\u81ea\u53f0\u7063\u9084\u662f\u5176\u4ed6\u570b\u5bb6\uff0c\u4e86\u89e3\u5982\u4f55\u5408\u6cd5\u5ef6\u9577\u5728\u4e2d\u570b\u7684\u7c3d\u8b49\u505c\u7559\u5c0d\u65bc\u9806\u5229\u5b8c\u6210\u60a8\u7684\u5de5\u4f5c\u6216\u5b78\u8853\u6d3b\u52d5\u81f3\u95dc\u91cd\u8981\u3002\u672c\u6587\u5c07\u4ecb\u7d39\u5982\u4f55\u5ef6\u9577\u4e2d\u570b\u7684\u7c3d\u8b49\u505c\u7559\uff0c\u5305\u62ec\u6d89\u53ca\u53f0\u7063\u540c\u80de\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\uff08\u53f0\u80de\u8b49\uff09\u3001\u4e2d\u570b\u5927\u9678\u7c3d\u8b49\u985e\u578b\u4ee5\u53ca\u8207\u53f0\u7063\u76f8\u95dc\u7684\u7c3d\u8b49\u554f\u984c\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\u5fc3\u7406\u5b78\u5bb6\uff0c\u53f0\u80de\u8b49\u662f\u524d\u5f80\u4e2d\u570b\u7684\u4e3b\u8981\u65c5\u884c\u8b49\u4ef6\u3002\u53f0\u80de\u8b49\u4e0d\u50c5\u662f\u9032\u884c\u65c5\u904a\u3001\u5546\u52d9\u6d3b\u52d5\u548c\u5b78\u8853\u4ea4\u6d41\u7684\u901a\u884c\u8b49\uff0c\u4e5f\u662f\u5f9e\u4e8b\u9577\u671f\u5b78\u8853\u7814\u7a76\u548c\u5de5\u4f5c\u7684\u4f9d\u64da\u3002\u53f0\u7063\u5c45\u6c11\u5982\u679c\u8a08\u5283\u5728\u4e2d\u570b\u505c\u7559\u8f03\u9577\u6642\u9593\uff0c\u6216\u5f9e\u4e8b\u5fc3\u7406\u5b78\u7814\u7a76\u3001\u81e8\u5e8a\u5de5\u4f5c\u7b49\u5c08\u696d\u6d3b\u52d5\uff0c\u901a\u5e38\u6703\u9078\u64c7\u7533\u8acb\u53f0\u80de\u8b49\u3002<\/p>\n

\u5982\u679c\u60a8\u662f\u53f0\u7063\u5c45\u6c11\u4e26\u5df2\u7d93\u6301\u6709\u53f0\u80de\u8b49\uff0c\u60a8\u53ef\u4ee5\u6839\u64da\u81ea\u5df1\u7684\u9700\u6c42\u5ef6\u9577\u5728\u4e2d\u570b\u7684\u505c\u7559\u6642\u9593\u3002\u53f0\u80de\u8b49\u7684\u6709\u6548\u671f\u901a\u5e38\u70ba\u4e09\u5e74\uff0c\u4e26\u4e14\u53ef\u4ee5\u591a\u6b21\u9032\u51fa\u4e2d\u570b\u3002\u82e5\u60a8\u6253\u7b97\u5ef6\u9577\u5728\u4e2d\u570b\u7684\u505c\u7559\u6642\u9593\uff0c\u60a8\u53ef\u4ee5\u5411\u7576\u5730\u51fa\u5165\u5883\u7ba1\u7406\u90e8\u9580\u7533\u8acb\u5ef6\u9577\u3002\u7533\u8acb\u904e\u7a0b\u8f03\u70ba\u7c21\u55ae\uff0c\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u7576\u524d\u7684\u53f0\u80de\u8b49\u3001\u4f4f\u5bbf\u8b49\u660e\u548c\u8ca1\u529b\u8b49\u660e\u7b49\u6587\u4ef6\u3002<\/p>\n

\u7136\u800c\uff0c\u5982\u679c\u60a8\u5728\u4e2d\u570b\u7684\u5de5\u4f5c\u6027\u8cea\u6709\u6240\u8b8a\u52d5\uff0c\u4f8b\u5982\u5f9e\u4e8b\u9577\u671f\u7684\u5c08\u696d\u5de5\u4f5c\uff0c\u60a8\u53ef\u80fd\u9700\u8981\u984d\u5916\u7533\u8acb\u5de5\u4f5c\u8a31\u53ef\u6216\u5c45\u7559\u8b49\u660e\uff0c\u9019\u53ef\u80fd\u6d89\u53ca\u66f4\u591a\u7684\u5be9\u6838\u548c\u6750\u6599\u6e96\u5099\u3002<\/p>\n

2. \u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5bb6\uff1a\u4e2d\u570b\u5927\u9678\u7c3d\u8b49\u5ef6\u9577-\u53f0\u80de\u8b49\u7533\u8acb<\/a><\/h2>\n

\u5c0d\u65bc\u4f86\u81ea\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5bb6\uff0c\u5ef6\u9577\u4e2d\u570b\u7c3d\u8b49\u7684\u904e\u7a0b\u901a\u5e38\u9700\u8981\u6839\u64da\u4e0d\u540c\u7684\u7c3d\u8b49\u985e\u578b\u4f86\u9032\u884c\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5e38\u898b\u7684\u7c3d\u8b49\u985e\u578b\uff0c\u4e26\u4ecb\u7d39\u5982\u4f55\u5ef6\u9577\u9019\u4e9b\u7c3d\u8b49\u7684\u6709\u6548\u671f\uff1a<\/p>\n

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

\u5c0d\u65bc\u4f86\u81ea\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5bb6\u5b78\u751f\u6216\u5be6\u7fd2\u751f\uff0cX\u7c3d\u8b49\u662f\u6700\u5e38\u898b\u7684\u7c3d\u8b49\u985e\u578b\u3002\u5982\u679c\u60a8\u5728\u4e2d\u570b\u5f9e\u4e8b\u5fc3\u7406\u5b78\u5b78\u8853\u7814\u7a76\u6216\u5be6\u7fd2\uff0c\u4e26\u8a08\u5283\u5ef6\u9577\u505c\u7559\u6642\u9593\uff0c\u60a8\u53ef\u4ee5\u7533\u8acb\u5ef6\u9577X\u7c3d\u8b49\u7684\u6709\u6548\u671f\u3002<\/p>\n

\u5ef6\u9577X\u7c3d\u8b49\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u65b0\u7684\u5b78\u8853\u6d3b\u52d5\u8a08\u5283\u3001\u5b78\u6821\u6216\u6a5f\u69cb\u7684\u652f\u6301\u4fe1\u51fd\u3001\u4f4f\u5bbf\u8b49\u660e\u4ee5\u53ca\u8ca1\u529b\u8b49\u660e\u3002\u5177\u9ad4\u8981\u6c42\u6839\u64da\u4e0d\u540c\u57ce\u5e02\u7684\u51fa\u5165\u5883\u7ba1\u7406\u6a5f\u69cb\u6709\u6240\u4e0d\u540c\uff0c\u56e0\u6b64\u5efa\u8b70\u5728\u7c3d\u8b49\u5230\u671f\u524d\u63d0\u524d\u5411\u7576\u5730\u51fa\u5165\u5883\u90e8\u9580\u8a62\u554f\u76f8\u95dc\u7a0b\u5e8f\u3002<\/p>\n

(2) \u5de5\u4f5c\u7c3d\u8b49\uff08Z\u7c3d\u8b49\uff09-\u53f0\u80de\u8b49\u53f0\u5357<\/a><\/strong><\/h3>\n

\u5982\u679c\u60a8\u5df2\u7d93\u5728\u4e2d\u570b\u7372\u5f97\u5de5\u4f5c\u7c3d\u8b49\u4e26\u4e14\u8a08\u5283\u5ef6\u9577\u505c\u7559\u6642\u9593\uff0c\u60a8\u9700\u8981\u5411\u7576\u5730\u7684\u51fa\u5165\u5883\u7ba1\u7406\u6a5f\u69cb\u7533\u8acbZ\u7c3d\u8b49\u7684\u5ef6\u671f\u3002\u9019\u985e\u7c3d\u8b49\u901a\u5e38\u662f\u91dd\u5c0d\u5728\u4e2d\u570b\u5f9e\u4e8b\u6b63\u5f0f\u5de5\u4f5c\u7684\u5c08\u696d\u4eba\u58eb\uff0c\u5fc3\u7406\u5b78\u5bb6\u5982\u679c\u5728\u4e2d\u570b\u7684\u5b78\u8853\u6a5f\u69cb\u3001\u91ab\u7642\u6a5f\u69cb\u6216\u4f01\u696d\u5de5\u4f5c\uff0c\u4fbf\u9700\u8981\u7533\u8acb\u6b64\u985e\u7c3d\u8b49\u3002<\/p>\n

\u7533\u8acbZ\u7c3d\u8b49\u5ef6\u9577\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u5de5\u4f5c\u5408\u540c\u7684\u5ef6\u9577\u6216\u7e8c\u7c3d\u3001\u6240\u5728\u6a5f\u69cb\u7684\u8b49\u660e\u4fe1\u51fd\u4ee5\u53ca\u8ca1\u529b\u8b49\u660e\u7b49\u6750\u6599\u3002\u7531\u65bc\u4e2d\u570b\u7684\u5de5\u4f5c\u7c3d\u8b49\u6709\u660e\u78ba\u7684\u898f\u5b9a\uff0c\u5ef6\u9577\u7533\u8acb\u9700\u8981\u63d0\u524d\u6e96\u5099\uff0c\u4e26\u4e14\u5728\u7c3d\u8b49\u5230\u671f\u524d\u7684\u5e7e\u500b\u6708\u5167\u9032\u884c\u7533\u8acb\u3002<\/p>\n

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

L\u7c3d\u8b49\u662f\u91dd\u5c0d\u77ed\u671f\u65c5\u904a\u548c\u5546\u52d9\u6d3b\u52d5\u7684\u7c3d\u8b49\u985e\u578b\uff0c\u5982\u679c\u60a8\u4f86\u4e2d\u570b\u53c3\u52a0\u77ed\u671f\u7684\u5b78\u8853\u4ea4\u6d41\u6216\u6703\u8b70\uff0c\u4e26\u8a08\u5283\u5ef6\u9577\u505c\u7559\uff0c\u5247\u9700\u8981\u63d0\u51fa\u5ef6\u9577\u7533\u8acb\u3002\u4e0d\u904e\uff0cL\u7c3d\u8b49\u4e26\u4e0d\u5141\u8a31\u6301\u6709\u8005\u5728\u4e2d\u570b\u5f9e\u4e8b\u9577\u671f\u5de5\u4f5c\uff0c\u56e0\u6b64\u5728\u5ef6\u9577L\u7c3d\u8b49\u6642\uff0c\u60a8\u53ea\u80fd\u7e7c\u7e8c\u505c\u7559\u5728\u4e2d\u570b\u4e26\u53c3\u52a0\u975e\u5de5\u4f5c\u6027\u8cea\u7684\u6d3b\u52d5\u3002<\/p>\n

\u901a\u5e38\uff0cL\u7c3d\u8b49\u7684\u5ef6\u9577\u7533\u8acb\u8981\u6c42\u63d0\u4f9b\u5728\u4e2d\u570b\u7684\u6d3b\u52d5\u8b49\u660e\u3001\u4f4f\u5bbf\u8b49\u660e\u548c\u8ca1\u529b\u8b49\u660e\u7b49\u3002\u82e5\u60a8\u7684\u539f\u7c3d\u8b49\u5373\u5c07\u904e\u671f\uff0c\u61c9\u8a72\u5118\u65e9\u8fa6\u7406\u5ef6\u9577\u624b\u7e8c\u3002<\/p>\n

3. \u53f0\u7063\u5c45\u6c11\u7684\u300c\u5927\u9678\u5c45\u6c11\u5f80\u4f86\u8b49\u300d-\u53f0\u80de\u8b49\u8fa6\u7406<\/a><\/h2>\n

\u82e5\u60a8\u662f\u53f0\u7063\u5c45\u6c11\u4e26\u8a08\u5283\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u3001\u5de5\u4f5c\u6216\u5f9e\u4e8b\u5fc3\u7406\u5b78\u7814\u7a76\uff0c\u9664\u4e86\u53f0\u80de\u8b49\u5916\uff0c\u60a8\u9084\u53ef\u4ee5\u8003\u616e\u7533\u8acb\u300c\u5927\u9678\u5c45\u6c11\u5f80\u4f86\u8b49\u300d\u3002\u9019\u662f\u5c08\u70ba\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u7684\u53f0\u7063\u5c45\u6c11\u8a2d\u8a08\u7684\u8b49\u4ef6\uff0c\u9069\u7528\u65bc\u90a3\u4e9b\u6709\u610f\u5728\u4e2d\u570b\u958b\u5c55\u9577\u671f\u5b78\u8853\u7814\u7a76\u6216\u5c08\u696d\u5de5\u4f5c\u7684\u53f0\u7063\u4eba\u3002<\/p>\n

\u7533\u8acb\u300c\u5927\u9678\u5c45\u6c11\u5f80\u4f86\u8b49\u300d\u9700\u8981\u63d0\u4f9b\u5b78\u8853\u6216\u5de5\u4f5c\u8b49\u660e\uff0c\u4e26\u6839\u64da\u60a8\u7684\u5177\u9ad4\u60c5\u6cc1\u63d0\u4f9b\u76f8\u95dc\u7684\u652f\u6301\u6587\u4ef6\u3002\u6b64\u8b49\u4ef6\u53ef\u4ee5\u8b93\u60a8\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u548c\u5de5\u4f5c\uff0c\u56e0\u6b64\u5c0d\u65bc\u6253\u7b97\u9577\u671f\u958b\u5c55\u5fc3\u7406\u5b78\u7814\u7a76\u6216\u5c08\u696d\u6d3b\u52d5\u7684\u53f0\u7063\u5fc3\u7406\u5b78\u5bb6\u4f86\u8aaa\uff0c\u9019\u662f\u4e00\u500b\u91cd\u8981\u7684\u7c3d\u8b49\u9078\u64c7\u3002<\/p>\n

4. \u7c3d\u8b49\u5ef6\u9577\u7533\u8acb\u7684\u6ce8\u610f\u4e8b\u9805<\/h2>\n

\u7121\u8ad6\u60a8\u662f\u53f0\u7063\u5c45\u6c11\u9084\u662f\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5bb6\uff0c\u5728\u7533\u8acb\u5ef6\u9577\u4e2d\u570b\u7c3d\u8b49\u6642\uff0c\u90fd\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u5e7e\u9ede\uff1a<\/p>\n

(1) \u63d0\u524d\u7533\u8acb<\/strong><\/h3>\n

\u5728\u7c3d\u8b49\u5373\u5c07\u5230\u671f\u4e4b\u524d\uff0c\u61c9\u8a72\u63d0\u524d\u958b\u59cb\u6e96\u5099\u4e26\u63d0\u4ea4\u5ef6\u9577\u7533\u8acb\u3002\u4e2d\u570b\u7684\u51fa\u5165\u5883\u7ba1\u7406\u6a5f\u69cb\u901a\u5e38\u8981\u6c42\u5728\u7c3d\u8b49\u5230\u671f\u524d\u768430\u5929\u5167\u63d0\u51fa\u5ef6\u9577\u7533\u8acb\uff0c\u904e\u671f\u672a\u8fa6\u7406\u53ef\u80fd\u6703\u5f71\u97ff\u60a8\u7684\u505c\u7559\u8cc7\u683c\u3002<\/p>\n

(2) \u5b8c\u6574\u7684\u6587\u4ef6\u6e96\u5099<\/strong><\/h3>\n

\u7c3d\u8b49\u5ef6\u9577\u7684\u7533\u8acb\u9700\u8981\u63d0\u4f9b\u4e00\u7cfb\u5217\u7684\u652f\u6301\u6587\u4ef6\uff0c\u901a\u5e38\u5305\u62ec\uff1a\u5de5\u4f5c\u8b49\u660e\u3001\u5b78\u8853\u6d3b\u52d5\u8a08\u5283\u3001\u4f4f\u5bbf\u8b49\u660e\u3001\u8ca1\u529b\u8b49\u660e\u3001\u5065\u5eb7\u6aa2\u67e5\u5831\u544a\u7b49\u3002\u9019\u4e9b\u6587\u4ef6\u9700\u8981\u63d0\u524d\u6e96\u5099\uff0c\u4ee5\u4fbf\u9806\u5229\u5b8c\u6210\u5ef6\u9577\u904e\u7a0b\u3002\u53f0\u80de\u8b49<\/a><\/strong><\/p>\n

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

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(4) \u5408\u6cd5\u505c\u7559<\/strong><\/h3>\n

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\u7d50\u8a9e<\/h2>\n

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1. \u53f0\u7063\u540c\u80de\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\uff08\u53f0\u80de\u8b49\uff09 \u5c0d\u65bc\u4f86\u81ea\u53f0\u7063\u7684\u5fc3\u7406\u5b78\u5bb6\uff0c\u53f0\u80de\u8b49\u662f\u524d\u5f80\u4e2d\u570b\u7684\u4e3b\u8981\u65c5\u884c\u8b49\u4ef6\u3002\u53f0\u80de\u8b49\u4e0d\u50c5\u662f\u9032\u884c\u65c5\u904a\u3001\u5546\u52d9\u6d3b\u52d5\u548c\u5b78\u8853\u4ea4\u6d41\u7684\u901a\u884c\u8b49\uff0c\u4e5f\u662f\u5f9e\u4e8b\u9577\u671f\u5b78\u8853\u7814\u7a76\u548c\u5de5\u4f5c\u7684\u4f9d\u64da\u3002\u53f0\u7063\u5c45\u6c11\u5982\u679c\u8a08\u5283\u5728\u4e2d\u570b\u505c\u7559\u8f03\u9577\u6642\u9593\uff0c\u6216\u5f9e\u4e8b\u5fc3\u7406\u5b78\u7814\u7a76\u3001\u81e8\u5e8a\u5de5\u4f5c\u7b49\u5c08\u696d\u6d3b\u52d5\uff0c\u901a\u5e38\u6703\u9078\u64c7\u7533\u8acb\u53f0\u80de\u8b49\u3002 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