並前往https://www.taxconsult.tw/2020/09/15/%E6%9C%AA%E4%B8%8A%E5%B8%82%E8%82%A1%E7%A5%A8%E4%BA%A4%E6%98%93%E7%9B%B8%E9%97%9C%E7%96%91%E6%85%AE/