並前往https://www.tycg.gov.tw/uploaddowndoc?file=chtax3/202007162259541.pdf&filedisplay=%E5%85%AC%E5%8B%99%E4%BA%BA%E5%93%A1%E5%B1%A5%E6%AD%B7%E8%A1%A8%E7%B0%A1%E5%BC%8F%E5%A1%AB%E5%AF%AB%E7%AF%84%E4%BE%8B.pdf&flag=doc