並前往https://www.tats.org.tw/sites/default/files/file/108-2%E9%81%8B%E5%8B%95%E9%98%B2%E8%AD%B7%E5%93%A1%E6%AA%A2%E5%AE%9A%E8%80%83%E8%A9%A6-%E5%AD%B8%E8%A1%93%E7%A7%91%E8%80%83%E9%A1%8C%2B%E5%AD%B8%E7%A7%91%E8%A7%A3%E7%AD%94_0.pdf