{"id":835,"date":"2024-11-27T07:20:19","date_gmt":"2024-11-27T07:20:19","guid":{"rendered":"https:\/\/www.accountancytw.com\/news\/?p=835"},"modified":"2024-11-27T18:17:03","modified_gmt":"2024-11-27T18:17:03","slug":"zara-chinavisa-65","status":"publish","type":"post","link":"https:\/\/www.accountancytw.com\/news\/2024\/11\/27\/zara-chinavisa-65\/","title":{"rendered":"\u4e3b\u8fa6\u55ae\u4f4d\u5728\u53d6\u5f97\u4e2d\u570b\u5fc3\u7406\u5b78\u7c3d\u8b49\u65b9\u9762\u7684\u4f5c\u7528"},"content":{"rendered":"

\u4e2d\u570b\u4f5c\u70ba\u5168\u7403\u5b78\u8853\u7814\u7a76\u548c\u5c08\u696d\u767c\u5c55\u7684\u91cd\u8981\u57fa\u5730\uff0c\u5438\u5f15\u4e86\u5927\u91cf\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u524d\u4f86\u9032\u884c\u7814\u7a76\u3001\u5b78\u8853\u4ea4\u6d41\u548c\u81e8\u5e8a\u5be6\u7fd2\u3002\u7121\u8ad6\u60a8\u4f86\u81ea\u53f0\u7063\u6216\u5176\u4ed6\u570b\u5bb6\uff0c\u4e86\u89e3\u4e2d\u570b\u7c3d\u8b49\u7533\u8acb\u7684\u904e\u7a0b\u662f\u9032\u884c\u5b78\u8853\u548c\u5c08\u696d\u6d3b\u52d5\u7684\u91cd\u8981\u4e00\u6b65\u3002\u800c\u5728\u9019\u4e00\u904e\u7a0b\u4e2d\uff0c\u4e3b\u8fa6\u6a5f\u69cb\u626e\u6f14\u8457\u81f3\u95dc\u91cd\u8981\u7684\u89d2\u8272\u3002\u672c\u6587\u5c07\u4ecb\u7d39\u4e3b\u8fa6\u6a5f\u69cb\u5728\u5354\u52a9\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u7533\u8acb\u4e2d\u570b\u7c3d\u8b49\u904e\u7a0b\u4e2d\u7684\u4f5c\u7528\uff0c\u7279\u5225\u662f\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\u7684\u985e\u578b\u3001\u4ee5\u53ca\u8207\u53f0\u7063\u6709\u95dc\u7684\u7c3d\u8b49\u554f\u984c\u3002\u53f0\u80de\u8b49\u9ad8\u96c4<\/a><\/p>\n

1. \u4e3b\u8fa6\u6a5f\u69cb\u7684\u57fa\u672c\u4f5c\u7528<\/h2>\n

\u4e3b\u8fa6\u6a5f\u69cb\u662f\u6307\u5728\u4e2d\u570b\u5883\u5167\u9080\u8acb\u6216\u8058\u7528\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u7684\u55ae\u4f4d\uff0c\u9019\u4e9b\u55ae\u4f4d\u5305\u62ec\u5927\u5b78\u3001\u7814\u7a76\u6a5f\u69cb\u3001\u91ab\u7642\u6a5f\u69cb\u3001\u5fc3\u7406\u8a3a\u6240\u7b49\u3002\u4e3b\u8fa6\u6a5f\u69cb\u7684\u4f5c\u7528\u4e3b\u8981\u8868\u73fe\u5728\u4ee5\u4e0b\u5e7e\u500b\u65b9\u9762\uff1a<\/p>\n

(1) \u63d0\u4f9b\u9080\u8acb\u51fd\u548c\u652f\u6301\u6750\u6599<\/strong><\/h3>\n

\u4e3b\u8fa6\u6a5f\u69cb\u662f\u7c3d\u8b49\u7533\u8acb\u904e\u7a0b\u4e2d\u6700\u95dc\u9375\u7684\u652f\u6301\u55ae\u4f4d\u4e4b\u4e00\u3002\u7121\u8ad6\u662f\u4f86\u81ea\u53f0\u7063\u9084\u662f\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\uff0c\u7533\u8acb\u4e2d\u570b\u7684\u7c3d\u8b49\u901a\u5e38\u9700\u8981\u63d0\u4f9b\u4e3b\u8fa6\u6a5f\u69cb\u7684\u9080\u8acb\u51fd\u3002\u9019\u5c01\u9080\u8acb\u51fd\u901a\u5e38\u9700\u8981\u8a73\u7d30\u5217\u51fa\u7533\u8acb\u4eba\u7684\u7814\u7a76\u6216\u5de5\u4f5c\u8a08\u5283\u3001\u9810\u671f\u7684\u505c\u7559\u6642\u9593\u3001\u6240\u6d89\u53ca\u7684\u8077\u8cac\u4ee5\u53ca\u4e3b\u8fa6\u6a5f\u69cb\u5c0d\u5176\u6d3b\u52d5\u7684\u652f\u6301\u3002\u4e3b\u8fa6\u6a5f\u69cb\u9084\u9700\u8981\u70ba\u7c3d\u8b49\u7533\u8acb\u8005\u63d0\u4f9b\u5176\u4ed6\u5fc5\u8981\u7684\u652f\u6301\u6587\u4ef6\uff0c\u4f8b\u5982\u5de5\u4f5c\u5408\u540c\u3001\u5b78\u8853\u6216\u8077\u696d\u8cc7\u683c\u8b49\u660e\u3001\u4f4f\u5bbf\u5b89\u6392\u8b49\u660e\u7b49\u3002<\/p>\n

(2) \u5354\u52a9\u5b8c\u6210\u7c3d\u8b49\u985e\u578b\u9078\u64c7-<\/strong>\u53f0\u80de\u8b49\u7533\u8acb<\/a><\/h3>\n

\u6839\u64da\u7533\u8acb\u4eba\u7684\u5177\u9ad4\u60c5\u6cc1\uff0c\u4e3b\u8fa6\u6a5f\u69cb\u80fd\u5920\u5354\u52a9\u7533\u8acb\u4eba\u9078\u64c7\u5408\u9069\u7684\u7c3d\u8b49\u985e\u578b\u3002\u901a\u5e38\uff0c\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u4f86\u4e2d\u570b\u7684\u76ee\u7684\u6709\u5b78\u8853\u7814\u7a76\u3001\u5c08\u696d\u4ea4\u6d41\u3001\u81e8\u5e8a\u5de5\u4f5c\u7b49\uff0c\u5c0d\u61c9\u7684\u7c3d\u8b49\u985e\u578b\u5305\u62ec\u5b78\u751f\u7c3d\u8b49\uff08X\u7c3d\u8b49\uff09\u3001\u5de5\u4f5c\u7c3d\u8b49\uff08Z\u7c3d\u8b49\uff09\u4ee5\u53ca\u77ed\u671f\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09\u3002\u4e3b\u8fa6\u6a5f\u69cb\u6703\u6839\u64da\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u7684\u5177\u9ad4\u6d3b\u52d5\u548c\u8a08\u5283\uff0c\u5e6b\u52a9\u78ba\u5b9a\u6700\u4f73\u7684\u7c3d\u8b49\u985e\u578b\uff0c\u4e26\u78ba\u4fdd\u6240\u6709\u5fc5\u8981\u7684\u652f\u6301\u6587\u4ef6\u9f4a\u5168\u3002<\/p>\n

(3) \u63d0\u4f9b\u8ca1\u529b\u64d4\u4fdd\u548c\u5c45\u4f4f\u5b89\u6392<\/strong><\/h3>\n

\u8a31\u591a\u985e\u578b\u7684\u7c3d\u8b49\uff08\u5982\u5de5\u4f5c\u7c3d\u8b49\u3001\u5b78\u751f\u7c3d\u8b49\u7b49\uff09\u8981\u6c42\u63d0\u4f9b\u8ca1\u529b\u8b49\u660e\uff0c\u4ee5\u8b49\u660e\u7533\u8acb\u4eba\u80fd\u5920\u5728\u4e2d\u570b\u671f\u9593\u81ea\u7d66\u81ea\u8db3\u3002\u4e3b\u8fa6\u6a5f\u69cb\u53ef\u4ee5\u63d0\u4f9b\u5fc5\u8981\u7684\u8ca1\u529b\u652f\u6301\uff0c\u4e26\u5354\u52a9\u7533\u8acb\u4eba\u6e96\u5099\u8ca1\u529b\u8b49\u660e\u6587\u4ef6\u3002\u6b64\u5916\uff0c\u4e3b\u8fa6\u6a5f\u69cb\u9084\u901a\u5e38\u6703\u5e6b\u52a9\u7533\u8acb\u4eba\u5b89\u6392\u4f4f\u5bbf\uff0c\u4e26\u63d0\u4f9b\u5176\u4ed6\u751f\u6d3b\u652f\u6301\u3002\u9019\u4e9b\u652f\u6301\u4e0d\u50c5\u662f\u7c3d\u8b49\u7533\u8acb\u6240\u9700\u7684\u8b49\u660e\u6750\u6599\uff0c\u4e5f\u80fd\u5e6b\u52a9\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u66f4\u597d\u5730\u9069\u61c9\u5728\u4e2d\u570b\u7684\u751f\u6d3b\u548c\u5de5\u4f5c\u3002<\/p>\n

2. \u91dd\u5c0d\u53f0\u7063\u5c45\u6c11\u7684\u7c3d\u8b49\u554f\u984c<\/h2>\n

(1) \u53f0\u7063\u540c\u80de\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\uff08\u53f0\u80de\u8b49\uff09-\u53f0\u80de\u8b49\u53f0\u5357<\/a><\/strong><\/h3>\n

\u5c0d\u65bc\u53f0\u7063\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\uff0c\u53f0\u80de\u8b49\u662f\u9032\u5165\u4e2d\u570b\u7684\u4e3b\u8981\u8b49\u4ef6\u3002\u53f0\u80de\u8b49\u5141\u8a31\u53f0\u7063\u5c45\u6c11\u9032\u51fa\u4e2d\u570b\u4e26\u5f9e\u4e8b\u5408\u6cd5\u7684\u5b78\u8853\u3001\u5c08\u696d\u548c\u5546\u52d9\u6d3b\u52d5\u3002\u53f0\u7063\u5fc3\u7406\u5b78\u5bb6\u82e5\u8a08\u5283\u5728\u4e2d\u570b\u9032\u884c\u9577\u671f\u7684\u5b78\u8853\u7814\u7a76\u6216\u81e8\u5e8a\u5de5\u4f5c\uff0c\u4e3b\u8fa6\u6a5f\u69cb\u53ef\u5354\u52a9\u7533\u8acb\u53f0\u80de\u8b49\uff0c\u4e26\u63d0\u4f9b\u76f8\u95dc\u7684\u9080\u8acb\u51fd\u548c\u5de5\u4f5c\u8b49\u660e\u3002<\/p>\n

\u53f0\u80de\u8b49\u7684\u7533\u8acb\u904e\u7a0b\u7c21\u55ae\uff0c\u7533\u8acb\u8005\u53ea\u9700\u8981\u63d0\u4ea4\u53f0\u7063\u8eab\u4efd\u8b49\u3001\u6709\u6548\u8b77\u7167\u548c\u5176\u4ed6\u5fc5\u8981\u7684\u652f\u6301\u6750\u6599\u3002\u53f0\u80de\u8b49\u901a\u5e38\u6709\u6548\u671f\u70ba\u4e09\u5e74\uff0c\u4e26\u53ef\u4ee5\u591a\u6b21\u9032\u51fa\u4e2d\u570b\u3002\u5c0d\u65bc\u77ed\u671f\u4ea4\u6d41\u7684\u53f0\u7063\u5fc3\u7406\u5b78\u5bb6\uff0c\u53f0\u80de\u8b49\u662f\u6700\u4fbf\u6377\u7684\u9078\u64c7\u3002<\/p>\n

(2) \u5c45\u6c11\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49<\/strong><\/h3>\n

\u5982\u679c\u53f0\u7063\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u8a08\u5283\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u548c\u5de5\u4f5c\uff0c\u9664\u4e86\u53f0\u80de\u8b49\u5916\uff0c\u9084\u53ef\u4ee5\u8003\u616e\u7533\u8acb\u201c\u5c45\u6c11\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\u201d\u3002\u9019\u662f\u4e00\u7a2e\u91dd\u5c0d\u5728\u4e2d\u570b\u9577\u671f\u5c45\u4f4f\u7684\u53f0\u7063\u5c45\u6c11\u8a2d\u7acb\u7684\u8b49\u4ef6\uff0c\u9069\u7528\u65bc\u90a3\u4e9b\u6709\u610f\u5728\u4e2d\u570b\u958b\u5c55\u9577\u671f\u5fc3\u7406\u5b78\u7814\u7a76\u6216\u5c08\u696d\u5de5\u4f5c\u7684\u53f0\u7063\u4eba\u3002\u4e3b\u8fa6\u6a5f\u69cb\u53ef\u4ee5\u5e6b\u52a9\u7533\u8acb\u4eba\u63d0\u4f9b\u5fc5\u8981\u7684\u652f\u6301\u6587\u4ef6\uff0c\u4f8b\u5982\u5de5\u4f5c\u5408\u540c\u3001\u5b78\u8853\u8a08\u5283\u66f8\u7b49\u3002<\/p>\n

3. \u4f86\u81ea\u5176\u4ed6\u570b\u5bb6\u7684\u5fc3\u7406\u5b78\u5bb6\uff1a\u4e2d\u570b\u5927\u9678\u7c3d\u8b49-\u53f0\u80de\u8b49\u8fa6\u7406<\/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\u985e\u578b\u4e3b\u8981\u5206\u70ba\u4ee5\u4e0b\u5e7e\u7a2e\uff1a<\/p>\n

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

\u5982\u679c\u60a8\u8a08\u5283\u5728\u4e2d\u570b\u9032\u884c\u5fc3\u7406\u5b78\u5b78\u8853\u7814\u7a76\u3001\u9032\u4fee\u6216\u5be6\u7fd2\uff0c\u60a8\u9700\u8981\u7533\u8acb\u5b78\u751f\u7c3d\u8b49\uff08X\u7c3d\u8b49\uff09\u3002\u4e3b\u8fa6\u6a5f\u69cb\u6703\u63d0\u4f9b\u9080\u8acb\u51fd\uff0c\u4e26\u4e14\u9700\u8981\u5354\u52a9\u60a8\u5b8c\u6210\u5b78\u8853\u8a08\u5283\u548c\u751f\u6d3b\u5b89\u6392\u7684\u652f\u6301\u3002\u5b78\u751f\u7c3d\u8b49\u7684\u6709\u6548\u671f\u901a\u5e38\u70ba\u516d\u500b\u6708\u5230\u4e00\u5e74\uff0c\u4e26\u4e14\u53ef\u4ee5\u6839\u64da\u5b78\u8853\u8a08\u5283\u5ef6\u9577\u3002<\/p>\n

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

\u5c0d\u65bc\u90a3\u4e9b\u8a08\u5283\u5728\u4e2d\u570b\u5f9e\u4e8b\u9577\u671f\u5de5\u4f5c\u7684\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\uff0c\u5de5\u4f5c\u7c3d\u8b49\uff08Z\u7c3d\u8b49\uff09\u662f\u6700\u5e38\u898b\u7684\u7c3d\u8b49\u985e\u578b\u3002\u9019\u985e\u7c3d\u8b49\u9069\u7528\u65bc\u5fc3\u7406\u5b78\u5bb6\u5728\u4e2d\u570b\u7684\u5b78\u8853\u6a5f\u69cb\u3001\u91ab\u7642\u6a5f\u69cb\u6216\u4f01\u696d\u5de5\u4f5c\u3002\u4e3b\u8fa6\u6a5f\u69cb\u9700\u8981\u63d0\u4f9b\u6b63\u5f0f\u7684\u5de5\u4f5c\u9080\u8acb\u51fd\uff0c\u4e26\u70ba\u7533\u8acb\u4eba\u63d0\u4f9b\u5fc5\u8981\u7684\u5c45\u4f4f\u8b49\u660e\u3001\u8ca1\u529b\u8b49\u660e\u7b49\u6750\u6599\u3002\u53f0\u80de\u8b49<\/a><\/strong><\/p>\n

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

\u5982\u679c\u60a8\u4f86\u4e2d\u570b\u662f\u70ba\u4e86\u53c3\u52a0\u5b78\u8853\u6703\u8b70\u3001\u7814\u8a0e\u6703\u6216\u77ed\u671f\u4ea4\u6d41\uff0c\u5247\u53ef\u4ee5\u7533\u8acb\u77ed\u671f\u7c3d\u8b49\uff08L\u7c3d\u8b49\uff09\u3002\u4e3b\u8fa6\u6a5f\u69cb\u7684\u89d2\u8272\u5728\u9019\u88e1\u540c\u6a23\u975e\u5e38\u91cd\u8981\uff0c\u5b83\u9700\u8981\u63d0\u4f9b\u6703\u8b70\u7684\u9080\u8acb\u51fd\u53ca\u5176\u4ed6\u8207\u6d3b\u52d5\u76f8\u95dc\u7684\u8b49\u660e\u6587\u4ef6\u3002L\u7c3d\u8b49\u7684\u505c\u7559\u6642\u9593\u8f03\u77ed\uff0c\u901a\u5e38\u70ba\u4e09\u500b\u6708\u6216\u66f4\u77ed\u3002<\/p>\n

4. \u4e3b\u8fa6\u6a5f\u69cb\u5354\u52a9\u7c3d\u8b49\u5ef6\u9577<\/h2>\n

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\u7d50\u8a9e<\/h2>\n

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\u8a31\u591a\u985e\u578b\u7684\u7c3d\u8b49\uff08\u5982\u5de5\u4f5c\u7c3d\u8b49\u3001\u5b78\u751f\u7c3d\u8b49\u7b49\uff09\u8981\u6c42\u63d0\u4f9b\u8ca1\u529b\u8b49\u660e\uff0c\u4ee5\u8b49\u660e\u7533\u8acb\u4eba\u80fd\u5920\u5728\u4e2d\u570b\u671f\u9593\u81ea\u7d66\u81ea\u8db3\u3002\u4e3b\u8fa6\u6a5f\u69cb\u53ef\u4ee5\u63d0\u4f9b\u5fc5\u8981\u7684\u8ca1\u529b\u652f\u6301\uff0c\u4e26\u5354\u52a9\u7533\u8acb\u4eba\u6e96\u5099\u8ca1\u529b\u8b49\u660e\u6587\u4ef6\u3002\u6b64\u5916\uff0c\u4e3b\u8fa6\u6a5f\u69cb\u9084\u901a\u5e38\u6703\u5e6b\u52a9\u7533\u8acb\u4eba\u5b89\u6392\u4f4f\u5bbf\uff0c\u4e26\u63d0\u4f9b\u5176\u4ed6\u751f\u6d3b\u652f\u6301\u3002\u9019\u4e9b\u652f\u6301\u4e0d\u50c5\u662f\u7c3d\u8b49\u7533\u8acb\u6240\u9700\u7684\u8b49\u660e\u6750\u6599\uff0c\u4e5f\u80fd\u5e6b\u52a9\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\u66f4\u597d\u5730\u9069\u61c9\u5728\u4e2d\u570b\u7684\u751f\u6d3b\u548c\u5de5\u4f5c\u3002 2. \u91dd\u5c0d\u53f0\u7063\u5c45\u6c11\u7684\u7c3d\u8b49\u554f\u984c (1) \u53f0\u7063\u540c\u80de\u4f86\u5f80\u5927\u9678\u901a\u884c\u8b49\uff08\u53f0\u80de\u8b49\uff09-\u53f0\u80de\u8b49\u53f0\u5357 \u5c0d\u65bc\u53f0\u7063\u5fc3\u7406\u5b78\u5c08\u696d\u4eba\u58eb\uff0c\u53f0\u80de\u8b49\u662f\u9032\u5165\u4e2d\u570b\u7684\u4e3b\u8981\u8b49\u4ef6\u3002\u53f0\u80de\u8b49\u5141\u8a31\u53f0\u7063\u5c45\u6c11\u9032\u51fa\u4e2d\u570b\u4e26\u5f9e\u4e8b\u5408\u6cd5\u7684\u5b78\u8853\u3001\u5c08\u696d\u548c\u5546\u52d9\u6d3b\u52d5\u3002\u53f0\u7063\u5fc3\u7406\u5b78\u5bb6\u82e5\u8a08\u5283\u5728\u4e2d\u570b\u9032\u884c\u9577\u671f\u7684\u5b78\u8853\u7814\u7a76\u6216\u81e8\u5e8a\u5de5\u4f5c\uff0c\u4e3b\u8fa6\u6a5f\u69cb\u53ef\u5354\u52a9\u7533\u8acb\u53f0\u80de\u8b49\uff0c\u4e26\u63d0\u4f9b\u76f8\u95dc\u7684\u9080\u8acb\u51fd\u548c\u5de5\u4f5c\u8b49\u660e\u3002 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