並前往https://www.taxconsult.tw/2022/04/16/2022%E5%B9%B4%E7%B6%9C%E5%90%88%E6%89%80%E5%BE%97%E7%A8%85%E7%AF%80%E7%A8%85%E6%89%8B%E5%86%8A%E5%A4%A7%E5%85%A8/