並前往https://www.taxconsult.tw/2021/08/05/%E8%97%9D%E8%A1%93%E5%93%81%E4%BA%A4%E6%98%93%E8%AA%B2%E7%A8%85%E6%96%B9%E5%BC%8F%E8%88%87%E7%A7%9F%E7%A8%85%E5%84%AA%E6%83%A0/