並前往https://www.tktcpa.com.tw/news/epaper/%E5%BE%B7%E5%85%89%E9%9B%BB%E5%AD%90%E5%A0%B1108.03.06%E9%99%84%E8%A1%A8-_%E4%BA%A4%E9%9A%9B%E8%B2%BB_%E8%88%87_%E5%BB%A3%E5%91%8A%E8%B2%BB_%E6%87%89%E6%AD%A3%E7%A2%BA%E5%8D%80%E5%88%86.pdf