並前往https://www.tycg.gov.tw/uploaddowndoc?file=chtax3/202007162257310.pdf&filedisplay=%E8%81%B7%E4%BB%A3%E6%94%BE%E6%A3%84%E5%A0%B1%E5%88%B0%E6%9B%B8%E7%A9%BA%E7%99%BD%E6%9B%B8%E8%A1%A8pdf%E6%AA%94.pdf&flag=doc