並前往https://www.taxconsult.tw/2021/02/27/%E9%83%BD%E6%9B%B4%E5%90%88%E5%BB%BA%E4%B9%8B%E7%87%9F%E6%A5%AD%E7%A8%85-%E7%87%9F%E6%89%80%E7%A8%85-%E6%88%BF%E5%9C%B0%E5%90%88%E4%B8%80/
