並前往https://www.taxconsult.tw/2022/02/22/%E5%A6%82%E4%BD%95%E9%81%B8%E6%93%87%E5%A5%BD%E7%9A%84%E6%9C%83%E8%A8%88%E5%B8%AB%E4%BA%8B%E5%8B%99%E6%89%80/