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會計實務手冊陳稻松李惠美共同著作

NPO NPO 001

005 006 007 008 010 011 012 013 014 016 020 020 026 027 028 030 032 034 042 046 002

048 050 071 100 111 115 120 125 150 152 157 171 189 200 210 214 215 216 217 220 238 238 239 NPO 003

240 241 242 243 244 245 246 247 248 249 250 251 ()/ 252 253 254 255 256 257 258 259 260 261 262 263 264 271 313 004

Jennifer Tan ( NPO 005

Pro bono Pro bono 2014 200 NPO NPO 006

NPO (accountabilityaccountnpo NPO NPO 007

NPO NPO 008

NPO 009

2009 NPO NPO NPO 010

Benjamin Disraeli accountability corporate governance integrity efficiency effectiveness NPO 011

NPO NPONPO 012

NPO 013

NPO WhyWhat HowHow Why What How How ; 1335 1 33 33 014

5 1335 NPO 015

1335 13333 5 1335 016

NPO 017

018

NPO 019

1. 2. 3. 4. 1. 2. 3. 020

1. 2. 3. 4. NPO 021

022

NPO 023

024

NPO 025

15 4151015 715 131 1130 1 2 3131 15 4151015 715 131 1130 131 026

11131 10 210 51531 11131 13 25 10 210 1 32 15103 5131 51531 531 30 41430 1011031 430 1031 1111130 1130 922 10 922 10 15 15 NPO 027

15 15 15 115 028

3 12 3 12 331 1231 () () () () NPO 029

24 15 11 0.1%15% 15 11 0.1%15% 783015 915 1111 25 7825 930 11 31 030

NPO 031

032

NPO 033

1. 2. 1 2 3 4 5 1. 2. 1 2 3 4 5 034

1000 1100 1110 1113 1113-01 (2013) I(172-182) 1. (2013) I(172-174) NPO 035

1 2 3 4 5 2. 3. 1 2 3 4 5 6 7 4. 036

1 2 1. 1 2 3 4 5 6 7 2. 1 2 (2013) I(174-175) NPO 037

1. 1 2 3 2. 1 2 3 3. 1 2 1. 1 2 (2013) I(175-177) 038

3 4 5 6 7 2. 1 2 3 4 5 1. 1 2 (2013) I(177-179) NPO 039

3 4 5 6 7 20% 2. 1 2 3 4 5 1. 2. 3. (2013) I(179-180) 040

12 4. 5. 20% 6. 20% 1 2 7. 1. 2. 1 2 3 4 3. (2013) I(180-182) NPO 041

1. 2. 042

3. 1. 2. 3. 1. 2. 3. 4. 1 A. a. b. c. d. B. a. b. c. d. C. NPO 043

D. 2 A. B. a. b. c. d. C. a. b. c. d. 1. 2. 3. 4. 5. 6. 1. 2. 044

3. 1. 2. 3. 1. 2. 3. 4. 5. 6. 7. 8. 9. 1. 2. 3. 4. NPO 045

046

1. 1 2 2. 1 2 1. 2. 3. 4. NPO 047

1. 1 2 3 4 2. 3. 1 2 1. 2. 3. 048

1. 2. =+ 3. XXX XX XX XXX XX XX 4. 5. 40 6. 20 NPO 049

1. 2. + 3. XXX XX XX 4. 5. 6. 7. -++ 8. 1 2 3 3.1 3.1.1 3.1.2 050

3.1.3 3.2 3.2.1 3.2.2 3.2.3 3.2.4 3.2.5 3.2.6 3.3 3.3.1 3.3.2 3.3.3 3.4 3.4.1 5 3.4.2 3.4.3 NPO 051

3.5 3.5.1 10 3.5.2 3.5.3 3.6 4 5 1 2 3 4 5 052

6 NPO 053

7 10312,041,752 1030107001 103/01/07 O O F123456789 02-2234-5678 O O O E-mail O O O O O O O O O 1030107001 103/01/07 O O F123456789 02-2234-5678 O O O E-mail O O O O O O O O O 1. 2. 054

OO 103/01/07 103/01/07 001 O O 3,600 002 103/01/08 103/01/08 003 A 60,000 103/01/15 103/01/15 004 O O 25,200 103/01/16 103/01/16 005 O O 7,546 103/01/17 103/01/17 006 B 300,000 103/01/24 103/01/24 007 C 1,000,000 008 103/01/28 103/01/28 009 D 200,000 010 103/01/24 103/01/24 017 E 300,000 103/01/27 103/01/27 018 O O 2,906 $1,899,252 103/01/15 103/01/15 011 O O $20,000 103/01/17 103/01/17 012 F $100,000 103/01/17 103/01/17 013 O O $2,000 103/01/21 103/01/21 014 O O $500 103/01/29 103/01/29 015 O O $20,000 016 $142,500 O O OO O O NPO 055

1. 2. 3. 3.1 3.2 3.3 3.4 3.5 3.6 3.7 4. 5. 056

6. 10321517,500 103215 001 103.2.15 $1,000 2 2,000 $500 6 3,000 $100 100 10,000 $50 50 2,500 $10 0 $5 0 $1 0 17,500 0 0 O O O1O O O2O O O NPO 057

001 17,500 002 20,000 003 7,000 004 5,500 103215 V 50,000 O O OO O OO O O 1. 2. 3. 3.1 3.1.1 3.1.2 3.1.3 3.1.4 3.2 3.3 3.4 3.5 3.6 058

4. 5. NPO 059

6. 103215 3,600 103215 68101 02-2234-5678 0958-123-458 E-mail abc123@gmail.com 123 3,600 VisaMasterJCBAE 1234-5678-9999-0000 122017 F123456789 060

1. 2. 3. 3.1 3.1.1 3.1.2 3.1.3 3.2 3.2.1 3 3.2.2 1 2 A. B. C. 3.2.3 3.3 3.3.1 NPO 061

3.3.2 3.3.3 3.3.4 3.3.5 3.3.6 3.3.7 3.3.8 4. 062

5. 6. 10335105 103022 103/03/05 H123456789 0958-345-678 105 E-mail O O O O O O O O O NPO 063

No103022 10335 H123456789 0958-345-678 10 5 064

1 10 A-1 No. 103/3/5 103022 5 No. 103022 103/3/6 103051 1 4 NPO 065

36101 10336 103051 1 10 1 10337 1. 2. 3. 066

37101 103070 O O O // 101 O O O 1 0 3 3 7 NPO 067

10265,000 45,00020,000102 64,00020,00044,0001,000 1031 1,000 25,000 25,000 3,200 3,200 20,000 19,000 14,000 5,000 3,000 3.000 12,000 12,000 1,800 1,800 65,000 64,000 45,000 20,000 0 1,000 068

103/1/20103/1/05 102 1,000 1,000 ü NPO 069

E-mail 103120 102 103181030000000 1,000 070

1. 2. 3. 3.1 3.1.1 3.1.2 EXCEL 3.1.3205 3.1.4 4. NPO 071

5. / 6. 10371250 250 $30,000 $30,000 ü 072

2014/7/1 C1712 30,000 V V OOO 250 2014/7/10 C1003 12,000 V V OOO 2014/7/15 E1114 OOO 2,000 V V OOO 44,000 1. 2. 3. 3.1 3.1.1, $5,000 3.1.2 1 NPO 073

2 3 4 3.2 3.2.1 3.2.2 () 3.2.3 () 3.2.4 () 3.3 3.3.1 () 3.3.2 () 3.3.3 3.4 3.4.1 3.4.2 1 2 3 4 3.4.3 3.4.4 074

4. ()/ 5. NPO 075

10 ü ü ü6. 103825Canon 1( ü 1~10( ü ü 1( ü 1~10( ü ü 10 ü ü ü 10( ü ü ü 10 ü ü ü ü ( 1( ü 1~10( ü ü 10 ü ü ü 076

()/ 103/8/25 1. Canon 1 2,990 2,990 2,990 2. 3. 4. 5. 6. 1.3C2,990 2.PChome3,490 3C 1.2,990 2. 3. 4. NPO 077

1. 2. 3. 3.1 3.1.1 3.1.2 3.1.3 3.2 3.2.1 EXCEL 3.2.27 3.2.3 EXCEL 3.2.4 3.2.5 3.3 3.3.1 3.3.2 3.3.310 078

3.3.4 4. 5. / // NPO 079

6. - $6,135 103622 1400-1700 1 1,600 3 $4,800 2 40 23 $920 3 160 1 $160 4 255 1 $255 103 6 10-1036221400-1700 NT$ 6,135 103.06.11 #12345 6/17 6105 080

$6,020 103622 1400-1700 $6,135 1 1,600 *3 $4,800 2 40*23 920 3 45 4 255 6,020 115 NPO 081

103.3.26 103-22 103.7.10 103-36 103.7.15 103-37 103.7.18 103-42 103.7.20 103-45 103.7.21 103-46 150,000 35,000 30,000 2014 100,000 30,000 100,000 103.6.30 103.7.31 150,000 50,000 50,000-35,000 0 35,000 35,000-30,000 0 30,000 30,000-6 100,000 7/15 20,000 30,000 7/29 35,000 7/25 37,077 7/27 7,077 103.7 Aaron Berry Christin 100,000 0 100,000 100,000 Christin 30,000 0 30,000 30,000-7/25 30,000 Denny 100,000 0 100,000 100,000 Eileen 50,000 295,000 145,000 200,000 - - 082

1. 2. 3. 3.1 3.1.1 3.1.2 3.1.3 3.1.4 3.2 3.3 3.3.1 3.3.2 1 2 3 4 5 NPO 083

3.3.3 1 2 3.3.4 1 2$450 3.3.5 4. 084

5. NPO 085

6. 103.7.10-103.7.15 10371 OO 103.7.10-103.7.15 OO 8,0004,000 2,000 086

103720 1037100900 5 1037151800 103 7 10-1,500 103 7 15-1,500 103 7 10-15 5,000 103 7 10-15 4,000 103 7 10-15 2,000 8,000 4,000 2,000 14,000 NPO 087

1. 2. 3. 3.1 3.1.1 3.1.2 3.2 3.2.1 3.2.2 3.3 3.3.1 3.3.2 8 3.3.3 3.3.4 088

4. AQ-1234 103.6.18 103.6.15 80 640 103.6.15 80 640 1. 2. 5,000 3. 3.1 3.1.1 3.1.2 EXCEL 3.2 3.2.1 205 3.2.2 NPO 089

EXCEL 3.3 3.3.1 3.3.2 3.3.3 4. 5. / 090

6. 87240 103.8.7 240 240 NPO 091

OOO 103.8.10 $23,988 $26,012 $50,000 1 2014730 C1703 $2,010 2 201485 E1110 $528 3 201486 E1104 $210 4 201486 E1111 $1,000 5 201487 E1110 $4,524 6 201485 D1103 $1,640 7 201487 E1107 $40 8 201487 D1105 SanDisk 8GB $449 9 201486 D1104 $792 10 201484 D1504 $250 11 201484 E1107 $95 12 2014729 D1407 $320 13 2014729 C1704 $1,011 14 2014729 C1701 $400 15 201483 E1111 $844 16 201483 C1004 $860 17 201483 C0102 $2,400 18 201483 C0101 $780 19 201483 C0114 $7,140 20 201483 E1101 $4,821 21 201483 E1104 $350 22 201487 E1104 $1,715 23 201484 E1101 $140 24 201487 E1104 $250 25 201487 E1107 $240 $32,809 $17,191 810 092

1. 2. 3. 3.1 3.2 3.2.17 3.2.2 3.3 3.3.1 3.3.2 5 3.4 () 3.5 4. NPO 093

5. 6. 1037 7 ( 26,000 26,000 108-108 25,892 502 389-25,001 30,000 30,000-63 63 29,937 576 446-28,915 28,000 28,000 - - - 28,000 548 848 1,728 24,876 27,000 27,000 113 56 169 26,831 524 407-25,900 26,000 26,000 - - - 26,000 502 389-25,109 137,000 137,000 221 119 340 136,660 2,652 2,479 1,728 129,801 7 26,400 26,400 1,584 1,785 1,322 30,300 30,300 1,818 2,048 1,517 28,800 28,800 1,728 1,948 1,442 1 27,600 27,600 1,656 1,865 1,382 26,400 26,400 1,584 1,785 1,322 8,370 9,431 6,985 094

50-7- 25,892 50-7 57,937 50-7 52,831 7 2,652 7 2,479 50 7 1,728 7 129,801 10385 7 NT$ 129,801 103.08.05 #56789 O O O O O O O O O O O O O O O 7 129,801 7 129,801 NPO 095

91 10391 7 NT$ 12,083 103.09.01 #56789 O O O O O O O O O O 10391 7 NT$ 1,728 103.09.01 #56789 O O O O O O O O O O 10391 7 NT$ 8,370 103.09.01 #56789 O O O O O O O O O O 096

10391 7 NT$ 9,464 103.09.01 #56789 O O O O O O O O O O - 7-1,785-7 3,996-7 3,650 7 9,431-7- 1,322-7 2,959-7 2,704 7 6,985-7- 1,584-7 3,546-7 3,240 7 8,370 7 2,652 7 9,431 -#56789 7 12,083 NPO 097

7 2,479 7 6,985 -#56789 7 9,464 7 8,370 -#56789 7 8,370 507 1,728 -#56789 7 1,728 098

NPO 099

1. 1 1 2 3 4 5 6 2. 1. 100

2. 3. 4. 1. 2. 3. 4. 1. 2. NPO 101

1 2 3 3. 1 2 85327851900292 3 8431841607554 4 9232009204500889 5 870717871955018 1. 1 2 3 4 2. 1 2 3 4 5 3. 102

4. 84.3.1.841607554 5. 1 2 3 A B a b C D c d G=C-c. g=c-c if C>c G=C-c ; if c>c g=c-c H=B+D h=b+d H h NPO 103

A a Gg G60% a+h A+H+G g60% a+h+g A+H 1. Gg 2. 1. 60% 2. Gg E=A-a+G-g-+-+- + 3. F=H-h--422 4. >60% If E<00 If E>0If F>=0 E-K K= If F<0If E+F>=0E+F-K If E+f<00 104

E+F<0K K 5. <60% 1 E+F E+F-K 2 E+F If F>=0E-K If F<0If E+F>=0E+F-K 1. 84.12.19 2. 3. 93 182 4. 5. 12 6. NPO 105

1. 2. 3. 1. 2. 3. 106

1. 2. 3. 1. 67.5.2433395 2. 83.6.20 831598956 3. 4. 70.07.2235977 5. 6. NPO 107

1 2 85.5.8851903992 84.12.19841664043 1. 84.12.19841664043 2. 85.3.27851900292 108 108

52.10.247499 1. 2,000 1,000 3,000 100% 1,800 650 2,450-82% 200 350 550 18% * * $350$200+$350=$550 2,000 1,000 3,000 100% 1,800 1,180 2,980-99% 200 180 20 1% * * $0$200+$180=$20 2,000 1,000 3,000 100% 2,800 650 3,450-115% 800 350 450-15% $0 2,000 2,000 4,000 100% 2,800 650 3,450-86% 800 1,350 550 14% $550 NPO 109

2. A B C D A+C B+D A+B+C+D 2,000 1,000 800 600 2,800 1,600 4,400 1,800 650 640 470 2,440 1,120 3,560 200 350 160 130 360 480 840 A+C B D1 A+C+B+D1 B1+D1 2,800 1,000 130 3,930 100% 1,130 2,440 650 3,090-79% 650 360 350 130 840 21% 480 1 A B C D 2,000 1,000 2,000 2,000 1,000 2,000 1,000 1,000 2,800 2,500 2,500 2,500 2,300 2,300 2,200 3,000 5,000 5,000 5,000 5,000 4,800 5,500 6,500 4,500 2 A B C D a 200 500 1,500 500 b 1,000 1,000 1,000 1,000 500 200 300 500 1,500 1,300 200 500 77.33% 121% 102% 85% 1. 1 2 2. 1 2 3 110

7 1. 2. 183 111231 183 1 2 82959109500265000 NPO 111

2,000 1 1,000 2 3 50 51 9A 9B 1. 2. 1 25 % 3.5 % 1. 2.10% 1. 2.10% 1. 2.10% 3.74.4.2314917 *** 74/04/23 14917 4 23 180,000 1413 113 213 33 112

52 9B 1. 2.18 % 3.1.56 1. 2.20% 3.NT5,000 1.10 2. 10 97/10/16 09700346920 9811114 893 NPO 113

20 2010-11-05 9992411 4 20 811 99924 17 36 41 13 99924 20 114

991124 09904522140 99924 09900181010 7 20 981199924 0990018101011999242? NPO 115

1. 1 2. 841607554 1. 8 1 2 3 2. 3-2 1 2 3. 2 116

1. 2. - 1. 2. 3. PASTA NPO 117

1. 401 2. 407 407 118

401 申報書統一編機關全銜營業人銷售額與稅額申報書 401 號稅籍編所屬年月份號營業地址負責人姓名應銷區分項目三聯式發票電子計算機發票 1 收銀機發票(三聯式)及電子發票 5 二聯式發票收銀機發票二聯式 9 銷項免用發票 13 減退回及折讓 17 合計 21 銷售額總計售額稅額稅得 7 10 11(經海關出口免附證明文件者) 14 15 18 19 22 23 扣金抵進稅 29 31 三聯式收銀機發票扣抵聯及一般稅額計算之電子發票進貨及費用 32 33 固定資產 34 35 載有稅額之其他憑證 (包括二聯式收銀機發票) 進貨及費用 36 37 固定資產 38 39 進貨及費用 78 79 固定資產 80 81 減退出折讓及海關退還進貨及費用 40 41 稅合進項總金額 ( 進購口買說明款固定資產 42 43 進貨及費用 44 45 固定資產 46 47 計免國包括不得扣抵憑證及普通收據稅外貨勞 ) 物務稅弄代號 1 7 8 10 11 12 13 稅額計算額號樓室按月申報總機構彙總報繳各單位分別申報使用發票份數項份目稅額 101 得扣抵進項稅額合計 107 上期(月)累積留抵稅額 108 小計 7 8 110 本期(月)應實繳稅額(1 10) 111 本期(月)申報留抵稅額(10-1) 112 5% 得退稅限額合計 13. 本期(月)應退稅額(如13. 12.則為12. 113 114 本期(月)累積留抵稅額(12-14) 115 利用存款帳戶劃撥領取退稅支票本期月應退稅額處理方式額准核准合併總繳單位本期(月)銷項稅額合計 12. 13. 14 15 元項額巷零稅率銷售額 3(非經海關出口應附證明文件者) 固定資產 30 繳金額單位新臺幣元內含銷售 27 固定資產分註記欄段 2 進貨及費用 28 溢月路街 6 一發票扣抵聯 ( 包括一般稅額計算之電子計算機發票扣抵聯) 進項海關代徵營業稅繳納證扣抵聯鄉鎮市區元目統年縣市 25 區項核一般稅額計算專營應稅營業人使用營業人名稱元保稅區營業人按進口報關程序銷售貨物至我國境內課稅區之免開立統一發票銷售額 82 申報單位蓋章處 ( 統一發票專用章 ) 核收機關及人員蓋章處附 1.統一發票明細表份 2.進項憑證冊份 3.海關代徵營業稅繳納證份 4.退回(出)及折讓證明單海關退還溢繳營業稅申報單份 5.營業稅繳款書申報聯份 6.零稅率銷售額清單份年申報日期進貨及費用 48 元固定資產 49 元 73 元 74 元月申辦情形姓自委行任申申報報核收日期日名身分證統一編號電年月日話登錄文字號一本申報書適用專營應稅及零稅率之營業人填報二如營業人申報當期月之銷售額包括有免稅特種稅額計算銷售額者或經稽徵機關核准辦理現場小額退稅之特定營業人請改用 403 申報書申報機關團體銷售貨物或勞務申報銷售額與營業稅繳款書 407 申報書 407 申報書財政部臺北國稅局本聯送交稽徵機關檢核聯本聯經收款蓋章後連同彙計單彙送所在地主管營業稅之稽徵機關憑以辦理劃解及登記銷案並代替銷售額之申報機關團體銷售貨物或勞務申報銷售額與營業稅繳款書國稅銷售日期 103 年 03 月 01 日 407 銷售單位統一編號 92007162 銷售單位電話 00-0000-0000 銷售單位名稱社福機構負責人代表人或管理人姓名吳此仁地址臺北市路號銷售貨物或勞務名稱數量營業人非營業人買受人稱統一編號總價負責人代表人或管理人稅籍編號本次銷售額名應地址名稱某非營利機構團體地址臺北市應繳營業稅額合計公庫計算逾期加徵滯納金貳仟捌佰伍拾柒負責人代表吳此仁人或管理人書籍單價 20 3000 60,000 57,143 納稅額計算本次銷售額徵收率 5 應納稅額限繳日期 103 年 04 月 15 日元整逾滯納期加計利息總計元銷售單位蓋章經辦人員蓋章收款公庫及經收人員蓋章 1. 機關團體銷售貨物或勞務應就每筆交易每次之銷售額於銷售時填寫本繳款書將記帳聯及扣抵聯交買受人作為記帳及扣抵憑證買受人為非依加值型及非加值型營業稅法第 4 章第 1 節規定計稅之營業人者不得扣抵並應於銷售之次月 15 日前憑收據聯收款機構留存聯及報核聯向公庫或代收稅款處繳納營業稅 2. 納稅義務人逾限繳納時公庫應按應納稅額合計數每逾 2 日加徵 1 滯納金至 30 日為止逾 30 日者即連同該滯納金依該年 1 月 1 日郵政儲金一年期儲金固定利率按日加徵利息一併徵收如對加徵滯納金不服應於滯納期滿 30 日之翌日起算 30 日內申請復查如對加徵滯納利息不服應於滯納期滿 30 日次日處分生效日之翌日起算 30 日內申請復查 3. 繳款前請核對各項填報資料資料如有不符請修正資料後再重新列印繳款書不得直接於繳款書上修改以避免納稅資料與條碼讀取內容不符致生爭議 4. 請至代收稅款之金融機構繳納郵局不代收中小型 NPO 會計實務手冊 119

8 120

15 1. 2. 3. 4. 1. 2. 3. 1. 2. 3. 30 30 30 1. 2. 3. 1. 2. 3. 4. 5. 1. 2. 3. 4. http://www.etax.nat.gov.tw/etwmain/front/ ETW118W/CON/407/8357347732866045716?tagCode= NPO 121

102109 10200621790 14 15 7 8 141 4715 1511811 1414715 6012911921285313 8501297388721087192817793823 1. 2. 3. 4. 1. 122

2. 3. 4. 12 6 1. 2. 3. 4. 2 96.11.1909604559640 ( ( NPO 123

28-1 124

127 129 136 126 137 103142 128 143 135 145 136 146 140 141 143 144 146 NPO 125

1 2 102 02 26 126

3 4 5 6 NPO 127

128

NPO 129

130

NPO 131

132

NPO 133

134

NPO 135

1 2 1020905 136

2-1 3 NPO 137

4 5 6 7 8 9 10 138

11 12 13 14 NPO 139

103 103 0 1 2 3 4 69,001~69,500 0 0 0 0 0 69,501~70,000 2,010 0 0 0 0 70,001~70,500 2,030 0 0 0 0 70,501~71,000 2,060 0 0 0 0 71,001~71,500 2,080 0 0 0 0 71,501~72,000 2,110 0 0 0 0 72,001~72,500 2,130 0 0 0 0 72,501~73,000 2,160 0 0 0 0 73,001~73,500 2,210 0 0 0 0 73,501~74,000 2,270 0 0 0 0 74,001~74,500 2,330 0 0 0 0 74,501~75,000 2,390 0 0 0 0 75,001~75,500 2,450 0 0 0 0 75,501~76,000 2,510 0 0 0 0 76,001~76,500 2,570 0 0 0 0 76,501~77,000 2,630 0 0 0 0 77,001~77,500 2,690 2,030 0 0 0 77,501~78,000 2,750 2,050 0 0 0 78,001~78,500 2,810 2,080 0 0 0 78,501~79,000 2,870 2,100 0 0 0 79,001~79,500 2,930 2,130 0 0 0 79,501~80,000 2,990 2,150 0 0 0 80,001~80,500 3,050 2,200 0 0 0 80,501~81,000 3,110 2,260 0 0 0 81,001~81,500 3,170 2,320 0 0 0 81,501~82,000 3,230 2,380 0 0 0 82,001~82,500 3,290 2,440 0 0 0 82,501~83,000 3,350 2,500 0 0 0 83,001~83,500 3,410 2,560 0 0 0 83,501~84,000 3,470 2,620 0 0 0 84,001~84,500 3,530 2,680 2,020 0 0 84,501~85,000 3,590 2,740 2,050 0 0 85,001~85,500 3,650 2,800 2,070 0 0 85,501~86,000 3,710 2,860 2,100 0 0 86,001~86,500 3,770 2,920 2,120 0 0 86,501~87,000 3,830 2,980 2,150 0 0 87,001~87,500 3,890 3,040 2,190 0 0 87,501~88,000 3,950 3,100 2,250 0 0 88,001~88,500 4,010 3,160 2,310 0 0 88,501~89,000 4,070 3,220 2,370 0 0 89,001~89,500 4,130 3,280 2,430 0 0 89,501~90,000 4,190 3,340 2,490 0 0 90,001~90,500 4,250 3,400 2,550 0 0 90,501~91,000 4,310 3,460 2,610 0 0 91,001~91,500 4,370 3,520 2,670 2,020 0 494,001~496,000 118,810 115,980 113,150 110,310 107,480 496,001~498,000 119,610 116,780 113,950 111,110 108,280 498,001~500,000 120,410 117,580 114,750 111,910 109,080 140

NPO 141

142

NPO 143 1 2 3 4 5 6 7 8 9 10 11

4 144

NPO 145

16 16-1 146

20 20-1 NPO 147

148

NPO 149

841607554 2014/10/12 [] 171221 114 340 71515116146 150

103.9.120040,000103.9.28 200,000 103 9 1 40,000 40,000 20040,000 103 9 28 200,000 200,000 200200,000 40,000 40,000 200 NPO 151

3C 3761112325 9700346920 893 96.10.22.09604116130 9263 94126 0920454138 09400027900 9431609404512540 152

1028180400,000500,000 1. 2. 1031400,00097103 2 3. 102991111 9900359720 4. 400,000 10281525,00050,000 1. 2. 103125,00097103 2 3. 25,000 25,000 5009 NPO 153

169 12 1. 2. 12 1 2 5120,0009/1 1. 2. 120,000 3. 9/1 120,000 120,000 5008 4. 3 12/31 10,000 10,000 103120000/ (3+1*4/12 154

5. 1031120,000 971032 3CIPAD 10210 102/10/82 1. 2. 893 1. 9900359720 2. 893 NPO 155

9911119900359720 114 893 97.10.169700346920 9811114 893971016 9700346920 156

Q&A (- 1. 21 2. 21 1. 2. 3. 1. 2. 1. 2. 1 2 3 4 5 3. 1 2 -http://www.dosw.taipei.gov.tw/j/j0200.asp?l1_code=17 NPO 157

3 4 5 6 7 4. 5. 1 30 1. 2. 3. 30 1. 2. 3. 4. 1. 2. 3. -http://www.dosw.taipei.gov.tw/j/j0200.asp?l1_code=17 158

7 30 30 30 Q&A Q1 A1 21 Q2 A2 21 Q3 A3 1 2 3 4 -http://www.dosw.taipei.gov.tw/j/j0200.asp?l1_code=17 NPO 159

Q4 A4 Q5 A5 1 27256956~8 2 04923321613283 Q6 A6 1 2 3 4 5 Q7 A7 1 2 3 4 5 www.dosw.tcg.gov.tw/ Q8 A8 1 Q9 A9 7 160

Q10 A10 1 Q11 A11 30 Q12 A12 30 Q13 A13 1 2 Q14 A14 420 Q15 oo A15 2 Q16 A16 NPO 161

AAA 00 AAA aaaaaa 0228888888 000000 000 aaa 1. 2. 3. 4. http://donate.mohw.gov.tw/ 162

AAA AA 1. 2. 3. 1. 2. 3. NPO 163

101500 15,000 10,000 6,000 31,000 164

AAA 1,370 11000000 1300000 1400000 13700000 NPO 165

XXXXXXXXXX XXXXXXXXX 0000000000 XX/XX/XX~YY/YY/YY$4,237,793+$46 $4,237,839 XX/XX/XX~YY/YY/YY XX/XX/XX $4,237,793 $46 $4,237,839 $0 $0 $0 $0 $0 $0 $0 $4,237,839$0$4,237,839 $4,237,793 $46 $0 $4,237,839 166

NPO 167

168

NPO 169

4 1 2 3 4 5 1 2 170

3 1999 4 5 6 7 NPO 171

1. 2. 3. 4. 5. - XXX xxxx xxx xxx xxxx xxx (200710) 172

1. 2. (200710) NPO 173

1. 2. 3. 4. 5. 6. (200710) 174

4,050,000 $104,891 50,000 56,391-1,000,000 48,500-1,200,000 14,828-1,500,000 14,828-50,000-250,000 11,050 7,659,147 10,000 2,000,000 50 5,659,147 1,000 3,117,816 1,778,943 651,526 1,350,203 916,748 1,900,000 343,056 600,000 600,000 7,778,866 $7,778,866 (200710) NPO 175

1 $2,030,000 100.00% 1 1,800,000 88.67% 1 1,000,000 49.26% 2 200,000 9.85% 3 600,000 29.56% 2 $230,000 11.33% 1 210,000 10.34% 2 20,000 0.99% 2 1,730,000 85.22% 1 1,730,000 85.22% 1 610,000 30.05% 45,000 2.22% 565,000 27.83% 2 1,120,000 55.17% 660,000 32.51% 240,000 11.82% 8,000 0.39% 8,000 0.39% 20,000 0.99% 6,000 0.30% 10,000 0.49% 5,000 0.25% 9,000 0.44% 25,000 1.23% 5,000 0.25% 8,000 0.39% 15,000 0.74% 15,000 0.74% 35,000 1.72% 11,000 0.54% 40,000 1.97% $300,000 14.78% (200710) 176

( 2,000,000 XX( 2,000,0001,500,000 1,500,000 1. (1011119) () 2. 3. ()() 4. 5. 6. 1. 2. 3. 4. NPO 177

- XXX xxxxx xxxx xxx xxx xxxx xxx (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 178

1. 2. (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c NPO 179

1. 2. 3. 4. 5. 6. (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 180

1 1 3,073,640 3,000,000 73,640 1 76,500 60,000 16,500 2 2,302,600 2,325,000 22,400 3 0 0 4 150,000 100,000 50,000 5 243,000 250,000 7,000 1 198,000 200,000 2,000 2 45,000 50,000 5,000 6 121,467 150,000 28,533 7 36,090 10,000 26,090 8 126,784 100,000 26,784 9 17,199 5,000 12,199 2 3,066,214 3,000,000 66,214 1 1,473,253 1,463,000 10,253 1 1,200,780 1,200,000 780 412 2 10,400 10,000 400 1 3 21,056 20,400 656 4 58,753 50,000 8,753 5 13,210 15,000 1,790 6 9,346 10,000 654 7 159,708 157,600 2,108 2 504,085 490,000 14,085 1 8,015 9,000 985 2 80,542 75,000 5,542 3 35,573 40,000 4,427 4 51,208 50,000 1,208 5 72,457 70,000 2,457 6 48,000 48,000 7 124,500 120,000 4,500 12 8 36,792 30,000 6,792 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c NPO 181

2 9 22,400 21,000 1,400 10 8,890 10,000 1,110 11 12,000 12,000 1,000 12 3,708 5,000 1,292 3 740,893 730,000 10,893 1 101,845 100,000 1,845 2 53,672 50,000 3,672 3 154,021 150,000 4,021 4 47,076 45,000 2,076 5 87,041 90,000 2,959 6 190,013 180,000 10,013 7 25,002 30,000 4,998 8 5,572 10,000 4,428 9 29,078 28,000 1,078 10 33,703 32,000 1,703 11 9,500 10,000 500 12 4,370 5,000 630 4 31,193 30,000 1,193 5 22,590 0 22,590 6 8,000 8,000 7 4,000 4,000 8 9,500 10,000 500 89.3.5 8904567 9 100,000 100,000 10 4,300 5,000 700 11 8,400 10,000 1,600 12 160,000 150,000 10,000 20% 3 7,426 0 7,426 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 182

2,287,993 1,760,000 3,891 450,000 2,104,634 10,000 80,000 5,000 38,406 1,150,000 25,213 145,000 34,042 300,000 1,807 300,000 3,896,452 82,800 5,328,509 45,000 0 37,800 4,500,000 4,209,307 18,000 4,482,000 312,855 183,123 3,896,452 0 183,123 5,184,603 69,900 5,177,177 0 69,900 7,426 550,000 545,410 4,590 48,076 0 48,076 23,756 12,000 11,756 11,536,710 11,536,710 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c NPO 183

3,805,216 3,047,382 1,350,691 2,108,525 5,155,907 5,155,907 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 184

80,062-0 - 10,000 90,062 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c NPO 185

001 73.7.8 5 30,650 0 0 30,650 002 1.2MB 76.1.10 1 125,600 0 0 125,600 003 73.6.1 4 26,873 0 0 26,873 007 77.6.2 1 8,500 0 0 8,500 008 73.9.5 1 3,256 0 0 3,256 009 89.2.1 1 4,500,000 18,000 18,000 4,482,000 010 1.6 89.12.1 1 550,000 4,590 4,590 545,410 5,362,855 22,590 22,590 5,340,265 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 186

1. 2. 3. 1. 1 2. - 2 3 1. 2. 1. 2. 1. XX 1231 2. XX 111231 NPO 187

1. 2. 3 XXXX XXXX XXXX 4 1. 5 2. XX 6 7 1. 2. 188

7 100,000 200,000 1. 2. 3. 4. 5. 6. 7. NPO 189

8. 9. 1. 2. 3. 4. 190

- XXX xxxx xxx xxx xxxx xxx (200710) NPO 191

1. 2. (200710) 192

1. 2. 3. 4. 5. 6. 2 5 10 11 (200710) NPO 193

1 2,000,000 100.00% 1 1,800,000 90.00% 1 1,000,000 50.00% 2 200,000 10.00% 3 600,000 30.00% 2 200,000 10.00% 1 190,000 9.50% 2 10,000 0.50% 2 2,000,000 100.00% 1 2,000,000 100.00% 1 900,000 45.00% 50,000 2.50% 850,000 42.50% 2 1,100,000 55.00% 660,000 33.00% 220,000 11.00% 8,000 0.40% 8,000 0.40% 20,000 1.00% 6,000 0.30% 10,000 0.50% 5,000 0.25% 9,000 0.45% 25,000 1.25% 5,000 0.25% 8,000 0.40% 15,000 0.75% 15,000 0.75% 35,000 1.75% 11,000 0.55% 40,000 2.00% $0 0.00% (200710) 194

1. 2. 3. 4. - XXX xxxxx xxxx xxx xxx xxxx xxx (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c NPO 195

1. 2. (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 196

(20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c NPO 197

1 1 3,072,590 3,000,000 72,590 1 70,000 60,000 10,000 70 1,000 2 2,397,000 2,325,000 72,000 3 0 0 4 100,000 100,000 5 220,000 250,000 30,000 1 180,000 200,000 20,000 2 40,000 50,000 10,000 6 160,000 150,000 10,000 7 31,590 10,000 21,590 8 90,000 100,000 10,000 9 4,000 5,000 1,000 2 3,072,590 3,000,000 72,590 1 1,506,000 1,463,000 43,000 1 1,380,000 1,200,000 180,000 2 12,000 10,000 2,000 3 22,000 20,400 1,600 4 55,000 50,000 5,000 5 18,000 15,000 3,000 6 11,000 10,000 1,000 7 8,000 157,600 149,600 2 498,000 490,000 8,000 1 10,000 9,000 1,000 2 78,000 75,000 3,000 3 42,700 40,000 2,700 4 50,300 50,000 300 5 71,000 70,000 1,000 6 50,000 48,000 2,000 7 125,000 120,000 5,000 8 25,000 30,000 5,000 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 198

9 22,000 21,000 1,000 10 8,000 10,000 2,000 11 13,000 12,000 1,000 12 3,000 5,000 2,000 3 750,000 730,000 20,000 1 105,000 100,000 5,000 2 53,000 50,000 3,000 3 160,000 150,000 10,000 4 50,000 45,000 5,000 5 85,000 90,000 5,000 6 190,000 180,000 10,000 7 28,000 30,000 2,000 8 9,000 10,000 1,000 9 25,000 28,000 3,000 10 33,000 32,000 1,000 11 8,000 10,000 2,000 12 4,000 5,000 1,000 4 22,500 30,000 7,500 5 22,590 0 22,590 2 6 8,000 8,000 7 4,000 4,000 8 9,000 10,000 1,000 9 90,000 100,000 10,000 10 1,000 5,000 4,000 11 4,000 10,000 6,000 12 157,500 150,000 7,500 20% 3 0 0 (20130603) http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c NPO 199

102 10 22 10230296741 102 05 17 200

1031 15 1. 2. 3. 4. 5. 6. 7. 8. 1. 2. 3. 4. 1. 2. 3. 4. 5. 6. 7. NPO 201

102 116 202

102 116 NPO 203

101 11 19 102 10 22 10230296741 102 05 17 1031 15 204

102116 101 11 19 1031 15 NPO 205

102 2 26 102 10 22 10230296741 206

101 11 19 102 10 22 10230296741 102 05 17 NPO 207

1031 15 102 116 208

102 10 22 10230296741 NPO 209

210 10006 15 12 25 30 31 43 10006 15 25 26 27

100 09 23 10006 15 6 12 13 34 100 09 23 20 NPO 211

102 02 26 100 09 23 10006 15 16 27 212

NPO 213

214

60% 60% 60% 20% NPO 215

216

() 15 15 25 NPO 217

218

NPO 219

220 1000923 1 2 3 4 5 6 7 8 9

NPO 221 10 11 12 13 14 15 16 17

28 18 19 20 21 22 23 24 25 26 27 222

29 30 31 32 33 34 35 NPO 223

2. 1. 2. 3. 1. 224

1. 2. 1. NPO 225

3. 1. 2. 226

NPO 227

228

NPO 229

230

1. 2. 3. NPO 231

3. 1. 2. 232

1. 2. 3. NPO 233

1. 2. 3. 4. 5. 234

1. 2. 3. 4. 5. NPO 235

1. 2. 3. 4. 5. 236

1 2 3 1. NPO 237

E-mail E-mail 238

O O OO O O NPO 239

O O O1O O O2O O O : $1,000 $500 $100 $50 $10 $5 $1 240

: V NPO 241

E-mail VisaMasterJCBAE --- 242

E-mail NPO 243

No 244

No. No. NPO 245

OOO 246

OOO NPO 247

248

NPO 249

250

1 ü 10 ü ü ü 1~10 ü ü 1 ü 1~10 ü ü 10 ü ü ü 10 ü ü ü 10 ü ü ü ü 1 ~10 ü ü 1 ü 10 ü ü ü NPO 251

1. 2. 3. 4. 5. 6. 1. 2. 3. 4. 252

OO O O O O O O O O O O O O O NPO 253

OOO NT$ OOOOOOOOOOOOOOO 254

OOOOOOOOO NPO 255

256

NPO 257

258

NPO 259

260

NPO 261

262

NT$ NPO 263

264 950517 1 2 3 4 5 6 7

8 9 10 11 12 13 14 15 16 17 18 NPO 265

266 19 20 21 22 23 24 25 26 27 28 29 30

NPO 267 31 32 951225 1 2 3 4 5 6 7 8 9 10 11 12

18 13 14 15 16 17 268

951227 1 2 3 4 NPO 269

9 5 6 7 8 270

7. 20 1 1. 6 12 2. 56 3. 17 4. 33 5. 20 7. 6. 34 1. 13 28 40 2. 33 17 3. 34 1 1218 13 2 4. 54 43 5. 35 6. NPO 271

272 2. 5 1. 11 4 3. 1. 2. 26 5 3. 4. 5 5. 47 6. 29

NPO 273

1. 2. 274

NPO 275

276

NPO 277

278

NPO 279

280

1 26 51 76 2 27 52 77 3 28 53 78 4 29 54 79 5 30 55 80 6 31 56 81 7 32 57 82 8 33 58 83 9 34 59 84 10 35 60 85 11 36 61 86 12 37 62 87 13 38 63 88 14 39 64 89 15 40 65 90 16 41 66 91 17 42 67 92 18 43 68 93 19 44 69 94 20 45 70 95 21 46 71 96 22 47 72 97 23 48 73 98 24 49 74 99 25 50 75 100 NPO 281

282

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NPO 283

45 1. 1 2 2. 3752 3. 711231 12 89 1011 67 36 284

NPO 285

286

NPO 287

1. 2. 3. 288

NPO 289

290

NPO 291

1 1 2 1 3 1 4 1 5 1 1. 2. 3. 4. 5. 292

1 5 2 8 3 9 4 7 1 2 2 1 3 1 4 5 5 10 6 30 NPO 293

2. 1 10 2 9 3 1 4 2 5 10 6 15 7 6 8 15 9 25 1 1 2 1 3 2 4 1 5 2 6 1 7 1 8 2 1. 294

NPO 295

101111011231 1 1 3,072,590 3,000,000 72,590 1 70,000 60,000 10,000 70 1,000 2 2,397,000 2,325,000 72,000 3 0 0 4 100,000 100,000 5 220,000 250,000 30,000 1 180,000 200,000 20,000 2 40,000 50,000 10,000 6 160,000 150,000 10,000 7 31,590 10,000 21,590 8 90,000 100,000 10,000 9 4,000 5,000 1,000 2 3,072,590 3,000,000 72,590 1 1,506,000 1,463,000 43,000 1 1,380,000 1,200,000 180,000 2 12,000 10,000 2,000 3 22,000 20,400 1,600 4 55,000 50,000 5,000 5 18,000 15,000 3,000 6 11,000 10,000 1,000 7 8,000 157,600 149,600 2 498,000 490,000 8,000 1 10,000 9,000 1,000 2 78,000 75,000 3,000 3 42,700 40,000 2,700 4 50,300 50,000 300 5 71,000 70,000 1,000 6 50,000 48,000 2,000 7 125,000 120,000 5,000 8 25,000 30,000 5,000 296

101111011231 2 9 22,000 21,000 1,000 10 8,000 10,000 2,000 11 13,000 12,000 1,000 12 3,000 5,000 2,000 3 750,000 730,000 20,000 18 1 105,000 100,000 5,000 40% 2 53,000 50,000 3,000 3 160,000 150,000 10,000 4 50,000 45,000 5,000 5 85,000 90,000 5,000 6 190,000 180,000 10,000 7 28,000 30,000 2,000 8 9,000 10,000 1,000 9 25,000 28,000 3,000 10 33,000 32,000 1,000 11 8,000 10,000 2,000 12 4,000 5,000 1,000 4 22,500 30,000 7,500 5 22,590 0 22,590 6 8,000 8,000 7 4,000 4,000 8 9,000 10,000 1,000 9 90,000 100,000 10,000 10 1,000 5,000 4,000 11 4,000 10,000 6,000 12 157,500 150,000 7,500 20% 3 0 0 NPO 297

10111 37.5.1 78.6.1 40,000 5,000 43.10.2 79.8.5 30,000 52.3.3 80.5.1 25,000 59.4.1 84.4.3 15,000 110,000 5,000 298

101111011231 1 3,073,640 3,000,000 73,640 1 76,500 60,000 16,500 2 2,302,600 2,325,000 22,400 3 0 0 4 150,000 100,000 50,000 5 243,000 250,000 7,000 1 198,000 200,000 2,000 2 45,000 50,000 5,000 6 121,467 150,000 28,533 7 36,090 10,000 26,090 8 126,784 100,000 26,784 9 17,199 5,000 12,199 2 3,066,214 3,000,000 66,214 1 1,473,253 1,463,000 10,253 1 1 1,200,780 1,200,000 780 412 2 10,400 10,000 400 1 3 21,056 20,400 656 4 58,753 50,000 8,753 5 13,210 15,000 1,790 6 9,346 10,000 654 7 159,708 157,600 2,108 2 504,085 490,000 14,085 1 8,015 9,000 985 2 80,542 75,000 5,542 3 35,573 40,000 4,427 4 51,208 50,000 1,208 5 72,457 70,000 2,457 6 48,000 48,000 7 124,500 120,000 4,500 12 8 36,792 30,000 6,792 NPO 299

101111011231 9 22,400 21,000 1,400 10 8,890 10,000 1,110 11 12,000 12,000 1,000 12 3,708 5,000 1,292 3 740,893 730,000 10,893 2 1 101,845 100,000 1,845 2 53,672 50,000 3,672 3 154,021 150,000 4,021 4 47,076 45,000 2,076 5 87,041 90,000 2,959 6 190,013 180,000 10,013 7 25,002 30,000 4,998 8 5,572 10,000 4,428 9 29,078 28,000 1,078 10 33,703 32,000 1,703 11 9,500 10,000 500 12 4,370 5,000 630 4 31,193 30,000 1,193 5 22,590 0 22,590 6 8,000 8,000 7 4,000 4,000 8 9,500 10,000 500 89.3.5 9 100,000 100,000 8904567 10 4,300 5,000 700 11 8,400 10,000 1,600 12 160,000 150,000 10,000 20% 3 7,426 0 7,426 300

101111011231 3,805,216 3,047,382 1,350,691 2,108,525 5,155,907 5,155,907 1. 2. NPO 301

2. 10111 2,287,993 1,760,000 3,891 450,000 2,104,634 10,000 80,000 5,000 38,406 1,150,000 25,213 145,000 34,042 300,000 1,807 300,000 3,896,452 82,800 5,328,509 45,000 0 37,800 4,500,000 4,209,307 4,482,000 18,000 312,855 183,123 3,896,452 183,123 0 5,184,603 69,900 5,177,177 69,900 0 7,426 550,000 4,590 545,410 48,076 0 48,076 23,756 12,000 11,756 11,536,710 11,536,710 1. 302

001 1011231 73.7.8 5 30,650 0 0 30,650 002 1.2MB 76.1.10 1 125,600 0 0 125,600 003 73.6.1 4 26,873 0 0 26,873 004 75.4.2 1 69,900 0 0 69,900 005 73.6.1 1 15,076 0 0 15,076 2. 006 74.5.2 1 33,000 0 0 33,000 007 77.6.2 1 8,500 0 0 8,500 008 73.9.5 1 3,256 0 0 3,256 009 89.2.1 1 4,500,000 18,000 18,000 4,482,000 010 1.6 89.12.1 1 550,000 4,590 4,590 545,410 5,362,855 22,590 22,590 5,340,265 1. NPO 303

101111011231 3,574,815 58,900 220,537 0 160,000 58,900 3,955,352 3,896,452 1. ex 2. 304

NPO 305

306

NPO 307

308

NPO 309

MINISTRYOFTHEINTERIOR 1 0 0-1 7 NO.5 SYUJHOU ROAD TAIPEI 100-17TAIWAN REPUBLIC OF CHINA 022356-5000 310

NPO 311

312

http://glrs.moi.gov.tw/lawcontentdetails.aspx?id=fl043240&keywordhl=&styletype=1 http://mohwlaw.mohw.gov.tw/chi/flaw/flawdat01.asp?lsid=fl072685 http://www.moc.gov.tw/law.do?method=find&id=277 http://edu.law.moe.gov.tw/lawcontentdetails.aspx?id=fl023727&keywordhl=&styletype=1 http://mohwlaw.mohw.gov.tw/chi/flaw/flawdat01.asp?lsid=fl043667 http://www.laws.taipei.gov.tw/lawsystem/wflaw_articlecontent.aspx?lawid=p05h1007-20131106&realid=05-08-1007 / http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=d0050091 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=d0050097 http://law.moj.gov.tw/lawclass/lawcontent.aspx?pcode=d0050097 http://law.moj.gov.tw/lawclass/lawcontent.aspx?pcode=d0050138 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=d0050146 http://law.moj.gov.tw/law/lawsearchresult.aspx?p=a&t=a1a2e1f1&k1=%e5%85%ac%e7%9b%8a http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340012 http://www.mof.gov.tw/ttc/ct.asp?xitem=82494&ctnode=97&ctunit=40&basedsd=31&htx_xbody=%a5x% B0%5D%B5%7C%A6r%B2%C409700346920&nowPage=1&pageSize=15&xiList=82494 NPO 313

http://www.mof.gov.tw/ttc/ct.asp?xitem=82459&ctnode=97&ctunit=40&basedsd=31&htx_xbody=0990018 1010&nowPage=1&pageSize=15&xiList=80721,82459,82460 http://www.mof.gov.tw/ttc/ct.asp?xitem=82460&ctnode=97&ctunit=40&basedsd=31&htx_xbody=0990018 1010&nowPage=1&pageSize=15&xiList=80721,82459,82460 http://www.mof.gov.tw/ttc/ct.asp?xitem=80601&ctnode=97&ctunit=40&basedsd=31&htx_xbody=0990035 9720&nowPage=1&pageSize=15&xiList=80601,82546 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340028 http://law.moj.gov.tw/lawclass/lawcontentif.aspx?pcode=g0340003 http://law.moj.gov.tw/lawclass/lawallif.aspx?pcode=g0340004 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340051 http://law.moj.gov.tw/lawclass/lawcontent.aspx?pcode=g0340080 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340001 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340096 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340097 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340098 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340102 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340091 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340072 http://law.moj.gov.tw/lawclass/lawall.aspx?pcode=g0340106 http://cois.moi.gov.tw/moiweb/web/frmform.aspx?funid=e4cdf4c834f66c6c 314

http://donate.mohw.gov.tw/ http://www.sec-taiwan.org/ http://www.unitedway.org.tw/ http://www.apa-tw.org/ http://www.twnpos.org.tw/ NPO http://www.qloud.cc/home.jsp http://www.pwc.tw/zh/npo/project.jhtml 2013 2001 2013-2006 2004 NPO 315

NPO /,. -- :,, 2014.12 ; ISBN 978-986-91296-0-2() 1. 2. 3. NPO 495.4 103023357 ( service@thealliance.org.tw 2373 (02)2593-1845 (02)2593-1824 20141218 ISBN978-986-91296-0-2() 420 NPO ( service@thealliance.org.tw udn(http://reading.udn.com)