並前往https://www.phtax.gov.tw/uploaddowndoc?file=phtaxreg/201707111333140.pdf&filedisplay=106%E5%B9%B4%E4%BD%BF%E7%94%A8%E7%89%8C%E7%85%A7%E7%A8%85%E5%A7%94%E8%A8%97%E9%AB%98%E9%9B%84%E7%9B%A3%E7%90%86%E6%89%80%E4%BB%A3%E5%BE%B5%E5%85%AC%E5%91%8A.pdf&flag=doc