並前往https://www.phtax.gov.tw/uploaddowndoc?file=unit01/202012261011470.pdf&filedisplay=108-110%E7%A8%85%E5%BC%8F%E6%94%AF%E5%87%BA-%E5%9C%B0%E5%83%B9%E7%A8%85.pdf&flag=doc