{"id":833,"date":"2024-11-27T07:19:06","date_gmt":"2024-11-27T07:19:06","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=833"},"modified":"2024-11-27T18:16:42","modified_gmt":"2024-11-27T18:16:42","slug":"zara-chinavisa-64","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/27\/zara-chinavisa-64\/","title":{"rendered":"\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u8207\u4e2d\u570b\u7684\u7c3d\u8b49\u64d4\u4fdd\u653f\u7b56"},"content":{"rendered":"

\u96a8\u8457\u4e2d\u570b\u5728\u5168\u7403\u5fc3\u7406\u5b78\u9818\u57df\u7684\u5f71\u97ff\u529b\u9010\u6f38\u589e\u5f37\uff0c\u8a31\u591a\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u9078\u64c7\u4f86\u4e2d\u570b\u958b\u5c55\u5b78\u8853\u7814\u7a76\u3001\u9032\u884c\u81e8\u5e8a\u5be6\u8e10\u6216\u53c3\u8207\u5c08\u696d\u4ea4\u6d41\u6d3b\u52d5\u3002\u5c0d\u65bc\u4f86\u81ea\u4e16\u754c\u5404\u5730\u7684\u5fc3\u7406\u5b78\u5bb6\u4f86\u8aaa\uff0c\u4e86\u89e3\u4e2d\u570b\u7684\u7c3d\u8b49\u64d4\u4fdd\u653f\u7b56\u662f\u524d\u5f80\u4e2d\u570b\u5de5\u4f5c\u7684\u5fc5\u8981\u6e96\u5099\u3002\u672c\u6587\u5c07\u4ecb\u7d39\u4e2d\u570b\u7684\u7c3d\u8b49\u64d4\u4fdd\u653f\u7b56\uff0c\u7279\u5225\u91dd\u5c0d\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\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u9806\u5229\u5b8c\u6210\u7533\u8acb\u4e26\u7372\u5f97\u5408\u6cd5\u7684\u5165\u5883\u8a31\u53ef\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

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\u7533\u8acb\u53f0\u80de\u8b49\u7684\u6d41\u7a0b\uff1a<\/h3>\n
    \n
  1. \u63d0\u4ea4\u5fc5\u8981\u6587\u4ef6<\/strong>\uff1a\u53f0\u7063\u5c45\u6c11\u9700\u63d0\u4f9b\u6709\u6548\u7684\u53f0\u7063\u8eab\u4efd\u8b49\u3001\u8fd1\u671f\u8b77\u7167\u7167\u7247\u4ee5\u53ca\u5c45\u4f4f\u8b49\u660e\u3002<\/li>\n
  2. \u7533\u8acb\u5730\u9ede<\/strong>\uff1a\u53ef\u4ee5\u5728\u53f0\u7063\u7684\u51fa\u5165\u5883\u7ba1\u7406\u6a5f\u69cb\u6216\u4e2d\u570b\u99d0\u53f0\u9818\u4e8b\u9928\u8fa6\u7406\u3002<\/li>\n
  3. \u8b49\u4ef6\u6709\u6548\u671f<\/strong>\uff1a\u53f0\u80de\u8b49\u901a\u5e38\u6709\u6548\u671f\u70ba\u4e09\u5e74\uff0c\u4e26\u53ef\u591a\u6b21\u9032\u51fa\u4e2d\u570b\u3002<\/li>\n<\/ol>\n

    \u53f0\u80de\u8b49\u7684\u7533\u8acb\u6d41\u7a0b\u7c21\u55ae\u5feb\u6377\uff0c\u4e14\u5c0d\u65bc\u77ed\u671f\u5b78\u8853\u4ea4\u6d41\u6216\u81e8\u5e8a\u5be6\u7fd2\u7684\u53f0\u7063\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u4f86\u8aaa\uff0c\u63d0\u4f9b\u4e86\u4fbf\u5229\u7684\u9032\u51fa\u4e2d\u570b\u7684\u9014\u5f91\u3002<\/p>\n

    2. \u5176\u4ed6\u570b\u5bb6\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\uff1a\u4e2d\u570b\u5927\u9678\u7c3d\u8b49\u985e\u578b-\u53f0\u80de\u8b49\u7533\u8acb<\/a><\/h2>\n

    \u5c0d\u65bc\u4f86\u81ea\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\uff0c\u4e2d\u570b\u7684\u7c3d\u8b49\u64d4\u4fdd\u653f\u7b56\u8981\u6c42\u7533\u8acb\u4eba\u6839\u64da\u5176\u4f86\u83ef\u76ee\u7684\u9078\u64c7\u9069\u5408\u7684\u7c3d\u8b49\u985e\u578b\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u5e38\u898b\u7684\u7c3d\u8b49\u985e\u578b\uff1a<\/p>\n

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

    \u5982\u679c\u60a8\u662f\u524d\u4f86\u4e2d\u570b\u9032\u884c\u5fc3\u7406\u5b78\u5b78\u8853\u7814\u7a76\u6216\u5be6\u7fd2\u7684\u5b78\u751f\u6216\u7814\u7a76\u54e1\uff0c\u60a8\u901a\u5e38\u9700\u8981\u7533\u8acbX\u7c3d\u8b49\u3002X\u7c3d\u8b49\u9069\u7528\u65bc\u5728\u4e2d\u570b\u5f9e\u4e8b\u5b78\u8853\u5b78\u7fd2\u3001\u79d1\u7814\u53ca\u5176\u4ed6\u6559\u80b2\u6d3b\u52d5\u3002\u7533\u8acbX\u7c3d\u8b49\u6642\uff0c\u60a8\u9700\u8981\u63d0\u4f9b\u5b78\u6821\u6216\u7814\u7a76\u6a5f\u69cb\u7684\u9304\u53d6\u901a\u77e5\u66f8\u6216\u9080\u8acb\u51fd\u3002<\/p>\n

    \u5ef6\u9577X\u7c3d\u8b49<\/strong>\uff1a\u82e5\u60a8\u7684\u5be6\u7fd2\u6216\u5b78\u8853\u8a08\u5283\u8d85\u904e\u9810\u5b9a\u6642\u9593\uff0c\u60a8\u53ef\u4ee5\u5411\u7576\u5730\u51fa\u5165\u5883\u7ba1\u7406\u90e8\u9580\u7533\u8acb\u7c3d\u8b49\u5ef6\u671f\u3002\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u65b0\u4e00\u8f2a\u7684\u5b78\u8853\u6d3b\u52d5\u8a08\u5283\u53ca\u8ca1\u529b\u8b49\u660e\u7b49\u6587\u4ef6\u3002<\/p>\n

    (2) \u5de5\u4f5c\u7c3d\u8b49\uff08Z\u7c3d\u8b49\uff09<\/strong><\/h3>\n

    \u5982\u679c\u60a8\u8a08\u5283\u5728\u4e2d\u570b\u7684\u5b78\u8853\u6a5f\u69cb\u6216\u91ab\u7642\u6a5f\u69cb\u5f9e\u4e8b\u9577\u671f\u5de5\u4f5c\uff08\u5982\u5fc3\u7406\u5b78\u81e8\u5e8a\u6cbb\u7642\u3001\u6559\u5b78\u6216\u7814\u7a76\u5de5\u4f5c\uff09\uff0c\u5247\u9700\u8981\u7533\u8acb\u5de5\u4f5c\u7c3d\u8b49\uff08Z\u7c3d\u8b49\uff09\u3002Z\u7c3d\u8b49\u901a\u5e38\u9069\u7528\u65bc\u5c08\u696d\u4eba\u58eb\uff0c\u4e26\u8981\u6c42\u63d0\u4f9b\u4e2d\u570b\u96c7\u4e3b\u6216\u5b78\u8853\u6a5f\u69cb\u7684\u8058\u7528\u8b49\u660e\u3002<\/p>\n

    \u5ef6\u9577Z\u7c3d\u8b49<\/strong>\uff1a\u5982\u679c\u60a8\u9700\u8981\u5728\u4e2d\u570b\u9577\u671f\u5f9e\u4e8b\u5fc3\u7406\u5b78\u7814\u7a76\u6216\u81e8\u5e8a\u5de5\u4f5c\uff0cZ\u7c3d\u8b49\u7684\u6709\u6548\u671f\u901a\u5e38\u53ef\u4ee5\u5ef6\u9577\u3002\u5ef6\u9577\u7533\u8acb\u9700\u8981\u63d0\u4f9b\u5de5\u4f5c\u5408\u540c\u5ef6\u9577\u6216\u66f4\u65b0\u3001\u96c7\u4e3b\u7684\u652f\u6301\u4fe1\u51fd\u7b49\u8cc7\u6599\u3002<\/p>\n

    (3) \u77ed\u671f\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09-\u53f0\u80de\u8b49\u53f0\u5357<\/a><\/strong><\/h3>\n

    L\u7c3d\u8b49\u4e3b\u8981\u9069\u7528\u65bc\u77ed\u671f\u4f86\u4e2d\u570b\u53c3\u52a0\u6703\u8b70\u3001\u8b1b\u5ea7\u6216\u9032\u884c\u77ed\u671f\u4ea4\u6d41\u7684\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u3002\u5982\u679c\u60a8\u53ea\u8a08\u5283\u5728\u4e2d\u570b\u505c\u7559\u6578\u9031\u6216\u6578\u6708\u53c3\u52a0\u6703\u8b70\u6216\u5b78\u8853\u4ea4\u6d41\uff0cL\u7c3d\u8b49\u662f\u4e00\u500b\u5408\u9069\u7684\u9078\u64c7\u3002<\/p>\n

    \u7136\u800c\uff0cL\u7c3d\u8b49\u4e0d\u5141\u8a31\u6301\u8b49\u4eba\u5728\u4e2d\u570b\u5f9e\u4e8b\u9577\u671f\u5de5\u4f5c\uff0c\u56e0\u6b64\u5982\u679c\u60a8\u8a08\u5283\u5ef6\u9577\u5728\u4e2d\u570b\u7684\u505c\u7559\u6642\u9593\u4e26\u5f9e\u4e8b\u5de5\u4f5c\uff0c\u5247\u9700\u8981\u7533\u8acb\u5176\u4ed6\u985e\u578b\u7684\u7c3d\u8b49\u3002<\/p>\n

    3. \u53f0\u7063\u76f8\u95dc\u7684\u7c3d\u8b49\u554f\u984c\uff1a\u5c45\u6c11\u4f86\u5f80\u8b49<\/h2>\n

    \u5c0d\u65bc\u53f0\u7063\u5c45\u6c11\u4f86\u8aaa\uff0c\u9664\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\u4e00\u7a2e\u5c08\u70ba\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u6216\u5de5\u4f5c\u7684\u53f0\u7063\u5c45\u6c11\u8a2d\u7acb\u7684\u8b49\u4ef6\u3002\u5982\u679c\u60a8\u662f\u53f0\u7063\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u4e26\u8a08\u5283\u5728\u4e2d\u570b\u9577\u671f\u5f9e\u4e8b\u5fc3\u7406\u5b78\u81e8\u5e8a\u5de5\u4f5c\u6216\u5b78\u8853\u7814\u7a76\uff0c\u5247\u53ef\u4ee5\u7533\u8acb\u9019\u7a2e\u8b49\u4ef6\u3002<\/p>\n

    \u7533\u8acb\u8981\u6c42<\/strong>\uff1a\u7533\u8acb\u201c\u5c45\u6c11\u5f80\u4f86\u8b49\u201d\u9700\u8981\u63d0\u4f9b\u5728\u4e2d\u570b\u7684\u5de5\u4f5c\u8b49\u660e\u3001\u5b78\u8853\u6a5f\u69cb\u6216\u91ab\u7642\u6a5f\u69cb\u7684\u9080\u8acb\u51fd\u3001\u6709\u6548\u7684\u5c45\u4f4f\u8b49\u660e\u7b49\u3002\u6b64\u8b49\u4ef6\u53ef\u8b93\u60a8\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u4e26\u5f9e\u4e8b\u5b78\u8853\u7814\u7a76\u6216\u5c08\u696d\u5de5\u4f5c\u3002<\/p>\n

    4. \u7c3d\u8b49\u64d4\u4fdd\u653f\u7b56\u7684\u6ce8\u610f\u4e8b\u9805-\u53f0\u80de\u8b49\u8fa6\u7406<\/a><\/h2>\n

    \u5728\u4e2d\u570b\u7684\u7c3d\u8b49\u64d4\u4fdd\u653f\u7b56\u4e2d\uff0c\u7121\u8ad6\u60a8\u662f\u4f86\u81ea\u53f0\u7063\u9084\u662f\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\uff0c\u90fd\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u5e7e\u500b\u8981\u9ede\uff1a<\/p>\n

    (1) \u64d4\u4fdd\u4eba\u7684\u89d2\u8272<\/strong><\/h3>\n

    \u5728\u4e2d\u570b\u7684\u7c3d\u8b49\u653f\u7b56\u4e2d\uff0c\u901a\u5e38\u8981\u6c42\u7533\u8acb\u4eba\u63d0\u4f9b\u4e2d\u570b\u5883\u5167\u7684\u64d4\u4fdd\u4eba\uff0c\u9019\u53ef\u80fd\u662f\u60a8\u7684\u96c7\u4e3b\u3001\u5b78\u8853\u6a5f\u69cb\u6216\u5408\u4f5c\u5925\u4f34\u3002\u9019\u4e9b\u64d4\u4fdd\u4eba\u8ca0\u8cac\u70ba\u60a8\u7684\u7c3d\u8b49\u7533\u8acb\u63d0\u4f9b\u652f\u6301\u4fe1\u51fd\uff0c\u4e26\u5e6b\u52a9\u60a8\u9806\u5229\u8fa6\u7406\u76f8\u95dc\u624b\u7e8c\u3002\u64d4\u4fdd\u4eba\u9700\u8b49\u660e\u60a8\u5728\u4e2d\u570b\u7684\u6d3b\u52d5\u662f\u5408\u6cd5\u4e14\u5408\u7406\u7684\u3002<\/p>\n

    (2) \u8ca1\u529b\u8b49\u660e\u8981\u6c42<\/strong><\/h3>\n

    \u7121\u8ad6\u662f\u5b78\u751f\u7c3d\u8b49\u3001\u5de5\u4f5c\u7c3d\u8b49\u9084\u662f\u5176\u4ed6\u985e\u578b\u7684\u7c3d\u8b49\uff0c\u8a31\u591a\u60c5\u6cc1\u4e0b\u90fd\u8981\u6c42\u63d0\u4f9b\u8ca1\u529b\u8b49\u660e\u3002\u9019\u662f\u8b49\u660e\u60a8\u80fd\u5920\u81ea\u7d66\u81ea\u8db3\uff0c\u5728\u4e2d\u570b\u671f\u9593\u4e0d\u6703\u4f9d\u8cf4\u7576\u5730\u7684\u793e\u6703\u8cc7\u6e90\u3002\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u9280\u884c\u5b58\u6b3e\u8b49\u660e\u6216\u7d93\u6fdf\u652f\u6301\u4eba\u7684\u4fdd\u8b49\u66f8\u3002\u53f0\u80de\u8b49<\/a><\/strong><\/p>\n

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

    \u8a31\u591a\u985e\u578b\u7684\u7c3d\u8b49\u7533\u8acb\u8981\u6c42\u63d0\u4f9b\u5065\u5eb7\u6aa2\u67e5\u5831\u544a\uff0c\u7279\u5225\u662f\u91dd\u5c0d\u5de5\u4f5c\u7c3d\u8b49\u6216\u9577\u671f\u505c\u7559\u7c3d\u8b49\u3002\u5065\u5eb7\u6aa2\u67e5\u8b49\u660e\u7533\u8acb\u4eba\u6c92\u6709\u60a3\u6709\u50b3\u67d3\u6027\u75be\u75c5\uff0c\u4e26\u7b26\u5408\u4e2d\u570b\u51fa\u5165\u5883\u7ba1\u7406\u90e8\u9580\u7684\u5065\u5eb7\u6a19\u6e96\u3002<\/p>\n

    (4) \u6e96\u5099\u6642\u9593<\/strong><\/h3>\n

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