並前往https://www.tycg.gov.tw/uploaddowndoc?file=chtax13/202008061643140.pdf&filedisplay=%E8%B4%88%E8%88%87%E7%A8%85%E7%94%B3%E5%A0%B1%E6%9B%B8%E5%A1%AB%E5%AF%AB%E7%AF%84%E4%BE%8B.pdf&flag=doc
