並前往https://www.taxconsult.tw/2020/01/14/%E4%B8%80%E6%AD%A5%E6%AD%A5%E6%95%99%E4%BD%A0%E5%A6%82%E4%BD%95%E7%94%B3%E5%A0%B1fb%E5%BB%A3%E5%91%8A%E8%B2%BB%E7%94%A8/