網址:http://www.nta.gov.tw/_admin/_upload/Announce/6344/file/%E5%85%AC%E5%85%B1%E5%82%B5%E5%8B%99%E7%AE%A1%E7%90%86%E5%A7%94%E5%93%A1%E6%9C%83%E7%B5%84%E7%B9%94%E8%A6%8F%E7%A8%8B.pdf