並前往https://www.phtax.gov.tw/uploaddowndoc?file=phtaxreg/201909171709410.pdf&filedisplay=108%E5%B9%B4%E5%9C%B0%E5%83%B9%E7%A8%85%E9%96%8B%E5%BE%B5%E5%85%AC%E5%91%8A.pdf&flag=doc