並前往https://tytax.tycg.gov.tw/websitedowndoc?file=chtax/202109171320440.pdf&filedisplay=1100917%E6%A1%83%E5%9C%92%E5%B8%82%E5%85%AC%E7%9B%8A%E5%87%BA%E7%A7%9F%E4%BA%BA%E6%87%B6%E4%BA%BA%E5%8C%85.pdf