{"id":19832,"date":"2026-01-16T18:30:35","date_gmt":"2026-01-16T10:30:35","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19832"},"modified":"2026-01-16T18:30:35","modified_gmt":"2026-01-16T10:30:35","slug":"taiwan-seller-no-eu-company-why-need-vat-registration-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/taiwan-seller-no-eu-company-why-need-vat-registration-2026\/","title":{"rendered":"\u6c92\u6709\u6b50\u76df\u516c\u53f8\uff0c\u70ba\u4ec0\u9ebc\u9084\u662f\u8981\u8a3b\u518aVAT\uff1f\u53f0\u7063\u8de8\u5883\u96fb\u5546\u5fc5\u77e5\u76845\u5927\u5f37\u5236\u60c5\u5883\uff082026\uff09"},"content":{"rendered":"<h2><\/h2>\n<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19834\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-no-eu-company-vat-registration-required-feature-2026.png\" alt=\"\u53f0\u7063\u8de8\u5883\u96fb\u5546\u7121\u6b50\u76df\u516c\u53f8\u4ecd\u9700\u8a3b\u518aVAT\u7684\u6838\u5fc3\u7591\u554f\u5c01\u9762\uff0c\u986f\u793a\u53f0\u7063\u8207\u6b50\u76df\u4e4b\u9593\u7684\u7a05\u52d9\u5408\u898f\u8981\u6c42\u82072026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-no-eu-company-vat-registration-required-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-no-eu-company-vat-registration-required-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-no-eu-company-vat-registration-required-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-no-eu-company-vat-registration-required-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-no-eu-company-vat-registration-required-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u70ba\u4ec0\u9ebc\u6c92\u6709\u6b50\u76df\u516c\u53f8\u9084\u8981\u8a3b\u518aVAT\uff1f<\/h2>\n<p><strong>\u7b54\u6848\u5f88\u660e\u78ba\uff1a\u56e0\u70baVAT\u662f\u300c\u92b7\u552e\u5730\u7a05\u5236\u300d\uff0c\u4e0d\u662f\u300c\u516c\u53f8\u8a3b\u518a\u5730\u7a05\u5236\u300d\u3002<\/strong> \u53f0\u7063\u8de8\u5883\u96fb\u5546\u5373\u4f7f\u6c92\u6709\u6b50\u76df\u516c\u53f8\u6216\u8fa6\u516c\u5ba4\uff0c\u53ea\u8981\u7b26\u5408\u4ee5\u4e0b\u4e09\u7a2e\u60c5\u5883\u4e4b\u4e00\uff0c\u5c31\u5fc5\u9808\u5728\u6b50\u76df\u8a3b\u518aVAT\u7a05\u865f\uff1a(1) <strong>\u5728\u6b50\u76df\u5883\u5167\u6709\u5be6\u9ad4\u5009\u5132<\/strong>\uff08\u5982Amazon FBA\u3001\u7b2c\u4e09\u65b9\u6d77\u5916\u5009\uff09(2) <strong>\u5f9e\u6b50\u76df\u5883\u5916\u76f4\u63a5\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\u4e14\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000<\/strong> (3) <strong>\u5f9e\u4e00\u500b\u6b50\u76df\u570b\u5bb6\u8de8\u5883\u92b7\u552e\u5230\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\u4e14\u8d85\u904e\u9580\u6abb<\/strong>\u3002<\/p>\n<p>\u6839\u64da<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee42006\/112\/EC<\/a>\uff0cVAT\u7684\u8ab2\u7a05\u539f\u5247\u662f\u300c\u5546\u54c1\u6216\u670d\u52d9\u7684\u6d88\u8cbb\u5730\u300d\uff0c\u800c\u975e\u4f01\u696d\u7684\u8a3b\u518a\u5730\u6216\u7e3d\u90e8\u6240\u5728\u5730\u3002\u9019\u610f\u5473\u8457\u5373\u4f7f\u4f60\u7684\u516c\u53f8\u5728\u53f0\u7063\uff0c\u53ea\u8981\u5546\u54c1\u5728\u6b50\u76df\u88ab\u6d88\u8cbb\uff0c\u5c31\u5fc5\u9808\u7e73\u7d0d\u6b50\u76dfVAT\u3002\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebcAmazon\u3001eBay\u7b49\u5e73\u53f0\u6703\u5f37\u5236\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u76f4\u63a5\u6263\u6b3e\u4ee3\u7e73\u3002<\/p>\n<hr \/>\n<h2>\u6b50\u76dfVAT\u7684\u300c\u92b7\u552e\u5730\u7a05\u5236\u300d\u539f\u5247<\/h2>\n<h3>\u4ec0\u9ebc\u662f\u300c\u92b7\u552e\u5730\u7a05\u5236\u300d\uff1f<\/h3>\n<p>\u6b50\u76dfVAT\u63a1\u7528\u300c\u76ee\u7684\u5730\u539f\u5247\u300d(Destination Principle)\uff0c\u8ab2\u7a05\u5730\u9ede\u53d6\u6c7a\u65bc<strong>\u5546\u54c1\u6700\u7d42\u88ab\u6d88\u8cbb\u7684\u5730\u9ede<\/strong>\uff0c\u800c\u975e\u8ce3\u5bb6\u7684\u516c\u53f8\u8a3b\u518a\u5730\u3002\u9019\u8207\u53f0\u7063\u7684\u71df\u696d\u7a05(\u71df\u696d\u5730\u539f\u5247)\u5b8c\u5168\u4e0d\u540c\u3002<\/p>\n<p><strong>\u5177\u9ad4\u4f86\u8aaa\uff1a<\/strong><\/p>\n<ul>\n<li>\u82e5\u53f0\u7063\u8ce3\u5bb6\u5c07\u5546\u54c1\u92b7\u552e\u7d66\u5fb7\u570b\u6d88\u8cbb\u8005\uff0c\u5373\u4f7f\u516c\u53f8\u5728\u53f0\u7063\uff0c\u4ecd\u9700\u7e73\u7d0d<strong>\u5fb7\u570bVAT<\/strong>\uff08\u6a19\u6e96\u7a05\u738719%\uff09<\/li>\n<li>\u82e5\u5546\u54c1\u5b58\u653e\u5728\u6ce2\u862dFBA\u5009\u5eab\uff0c\u518d\u92b7\u552e\u7d66\u6cd5\u570b\u6d88\u8cbb\u8005\uff0c\u9700\u7e73\u7d0d<strong>\u6cd5\u570bVAT<\/strong>\uff08\u6a19\u6e96\u7a05\u738720%\uff09<\/li>\n<li>\u82e5\u900f\u904eIOSS\u5f9e\u53f0\u7063\u76f4\u63a5\u51fa\u53e3\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u5230\u6b50\u76df\uff0c\u9700\u5728\u9032\u53e3\u6642\u7e73\u7d0d<strong>\u9032\u53e3\u570bVAT<\/strong><\/li>\n<\/ul>\n<h3>\u70ba\u4f55\u6b50\u76df\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u8a3b\u518aVAT\uff1f<\/h3>\n<p>\u6b50\u76df\u7a05\u52d9\u6a5f\u95dc\u8a8d\u70ba\uff0cVAT\u61c9\u7531<strong>\u6700\u7d42\u6d88\u8cbb\u8005\u8ca0\u64d4<\/strong>\uff0c\u4f01\u696d\u53ea\u662f\u300c\u4ee3\u6536\u4ee3\u7e73\u300d\u7684\u89d2\u8272\u3002\u70ba\u78ba\u4fdd\u7a05\u6536\u4e0d\u6d41\u5931\uff0c\u6b50\u76df\u8981\u6c42\u6240\u6709\u5728\u6b50\u76df\u92b7\u552e\u7684\u4f01\u696d\uff08\u7121\u8ad6\u662f\u5426\u6709\u672c\u5730\u516c\u53f8\uff09\u90fd\u5fc5\u9808\u8a3b\u518aVAT\u4e26\u7533\u5831\u30022021\u5e74\u6b50\u76df\u96fb\u5546VAT\u6539\u9769(VAT e-commerce package)\u66f4\u9032\u4e00\u6b65\u7c21\u5316\u975e\u6b50\u76df\u4f01\u696d\u7684\u8a3b\u518a\u6d41\u7a0b\uff0c\u63a8\u51faOSS\/IOSS\u5236\u5ea6\uff0c\u8b93\u53f0\u7063\u8ce3\u5bb6\u53ef\u5728\u55ae\u4e00\u6210\u54e1\u570b\u8a3b\u518a\uff0c\u96c6\u4e2d\u7533\u5831\u6240\u6709\u6b50\u76df\u92b7\u552e\u7684VAT\u3002<\/p>\n<hr \/>\n<h3>\u57162: \u6b50\u76dfVAT\u92b7\u552e\u5730\u7a05\u5236\u539f\u5247\u793a\u610f\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19835\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-destination-principle-taiwan-seller-infographic-2026.png\" alt=\"\u6b50\u76dfVAT\u92b7\u552e\u5730\u7a05\u5236\u539f\u5247\u793a\u610f\u5716\uff0c\u8aaa\u660e\u53f0\u7063\u8ce3\u5bb6\u7121\u6b50\u76df\u516c\u53f8\u4ecd\u9700\u5728\u5546\u54c1\u6d88\u8cbb\u5730\u7e73\u7d0dVAT\u7684\u4e09\u7a2e\u60c5\u5883\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-destination-principle-taiwan-seller-infographic-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-destination-principle-taiwan-seller-infographic-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-destination-principle-taiwan-seller-infographic-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-destination-principle-taiwan-seller-infographic-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-destination-principle-taiwan-seller-infographic-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<hr \/>\n<h2>\u4e09\u7a2e\u5fc5\u9808\u8a3b\u518aVAT\u7684\u60c5\u5883<\/h2>\n<h3>\u60c5\u5883\u4e00\uff1a\u5728\u6b50\u76df\u5883\u5167\u6709\u5be6\u9ad4\u5009\u5132\uff08\u5982FBA\u3001\u6d77\u5916\u5009\uff09<\/h3>\n<p><strong>\u9019\u662f\u6700\u5e38\u898b\u7684VAT\u8a3b\u518a\u89f8\u767c\u9ede\u3002<\/strong> \u53ea\u8981\u4f60\u7684\u5546\u54c1\u5b58\u653e\u5728\u4efb\u4f55\u6b50\u76df\u6210\u54e1\u570b\u7684\u5009\u5eab\uff08\u7121\u8ad6\u662fAmazon FBA\u3001eBay\u6d77\u5916\u5009\u3001\u7b2c\u4e09\u65b9\u7269\u6d41\u5009\uff09\uff0c\u5c31\u5fc5\u9808\u5728<strong>\u8a72\u570b\u8a3b\u518aVAT<\/strong>\uff0c\u7121\u95dc\u92b7\u552e\u91d1\u984d\u6216\u516c\u53f8\u8a3b\u518a\u5730\u3002<\/p>\n<p><strong>\u5be6\u52d9\u6848\u4f8b\uff1a<\/strong><\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6A\u5c07\u5546\u54c1\u5b58\u653e\u5728\u5fb7\u570bFBA\u5009\u5eab \u2192 <strong>\u5fc5\u9808\u8a3b\u518a\u5fb7\u570bVAT<\/strong>\uff08\u5373\u4f7f\u5e74\u92b7\u552e\u984d\u50c5\u20ac5,000\uff09<\/li>\n<li>\u53f0\u7063\u8ce3\u5bb6B\u540c\u6642\u4f7f\u7528\u6ce2\u862d\u3001\u6cd5\u570b\u3001\u897f\u73ed\u7259FBA \u2192 <strong>\u5fc5\u9808\u5728\u4e09\u570b\u5206\u5225\u8a3b\u518aVAT<\/strong>\uff08\u6216\u9078\u64c7OSS\u7c21\u5316\uff09<\/li>\n<\/ul>\n<p>\u6839\u64da<a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html\" target=\"_blank\" rel=\"noopener\">\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8<\/a>\u898f\u5b9a\uff0c\u4efb\u4f55\u5728\u5fb7\u570b\u5883\u5167\u5132\u5b58\u5546\u54c1\u7684\u975e\u5fb7\u570b\u4f01\u696d\uff0c\u5fc5\u9808\u5728\u5546\u54c1\u5165\u5eab\u524d\u5b8c\u6210VAT\u8a3b\u518a\uff0c\u5426\u5247\u53ef\u80fd\u9762\u81e8\u8ca8\u7269\u6263\u62bc\u6216\u7f70\u6b3e\u3002<\/p>\n<h3>\u60c5\u5883\u4e8c\uff1a\u5f9e\u6b50\u76df\u5883\u5916\u76f4\u63a5\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff08B2C\u9060\u8ddd\u92b7\u552e\uff09<\/h3>\n<p>\u82e5\u4f60\u5f9e\u53f0\u7063\u76f4\u63a5\u51fa\u53e3\u5546\u54c1\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff08B2C\uff09\uff0c\u4e14<strong>\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000<\/strong>\uff08\u5168\u6b50\u76df\u5408\u8a08\uff09\uff0c\u5c31\u5fc5\u9808\u8a3b\u518aVAT\u3002\u9019\u88e1\u6709\u5169\u7a2e\u9078\u64c7\uff1a<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u5546\u54c1\u50f9\u503c<\/th>\n<th>\u9069\u7528\u5236\u5ea6<\/th>\n<th>\u8aaa\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2264\u20ac150<\/td>\n<td>IOSS<\/td>\n<td>\u5728\u9032\u53e3\u6642\u7e73\u7d0dVAT\uff0c\u514d\u9664\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc<\/td>\n<\/tr>\n<tr>\n<td>&gt;\u20ac150<\/td>\n<td>\u6a19\u6e96\u9032\u53e3VAT<\/td>\n<td>\u9700\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT\uff0c\u518d\u65bc\u92b7\u552e\u6642\u7e73\u7d0d\u92b7\u552eVAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>IOSS\u7684\u512a\u52e2\uff1a<\/strong><\/p>\n<ul>\n<li>\u6d88\u8cbb\u8005\u9ad4\u9a57\u4f73\uff08\u7121\u9700\u984d\u5916\u7e73\u7d0d\u9032\u53e3VAT\uff09<\/li>\n<li>\u6e05\u95dc\u901f\u5ea6\u5feb\uff08\u9810\u5148\u7533\u5831VAT\uff09<\/li>\n<li>\u55ae\u4e00\u7533\u5831\u8868\u6db5\u84cb\u6240\u6709\u6b50\u76df\u92b7\u552e<\/li>\n<\/ul>\n<h3>\u60c5\u5883\u4e09\uff1a\u6b50\u76df\u5883\u5167\u8de8\u5883\u92b7\u552e\uff08Distance Selling\uff09<\/h3>\n<p>\u82e5\u4f60\u5df2\u5728\u67d0\u500b\u6b50\u76df\u570b\u5bb6\u8a3b\u518aVAT\uff08\u5982\u6ce2\u862d\uff09\uff0c\u518d\u5f9e\u8a72\u570b\u5009\u5eab\u92b7\u552e\u5546\u54c1\u5230\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\uff08\u5982\u6cd5\u570b\uff09\uff0c\u7576<strong>\u55ae\u4e00\u76ee\u7684\u5730\u570b\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\/\u5e74<\/strong>\uff0c\u5c31\u5fc5\u9808\u5728\u8a72\u570b\u8a3b\u518aVAT\uff0c\u6216\u9078\u64c7OSS\u5236\u5ea6\u7d71\u4e00\u7533\u5831\u3002<\/p>\n<p><strong>OSS vs \u591a\u570b\u8a3b\u518a\u6bd4\u8f03\uff1a<\/strong><\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>OSS\u5236\u5ea6<\/th>\n<th>\u591a\u570b\u5206\u5225\u8a3b\u518a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8a3b\u518a\u6210\u672c<\/td>\n<td>\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u8cbb\u7528<\/td>\n<td>\u6bcf\u570b\u20ac800-2,000<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u5831\u983b\u7387<\/td>\n<td>\u6bcf\u5b63\u4e00\u6b21<\/td>\n<td>\u6bcf\u570b\u6bcf\u6708\/\u6bcf\u5b63<\/td>\n<\/tr>\n<tr>\n<td>\u7a05\u52d9\u4ee3\u7406<\/td>\n<td>\u975e\u5fc5\u8981\uff08\u90e8\u5206\u570b\u5bb6\uff09<\/td>\n<td>\u6bcf\u570b\u9700\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u9069\u7528\u7bc4\u570d<\/td>\n<td>\u5168\u6b50\u76df27\u570b<\/td>\n<td>\u50c5\u8a3b\u518a\u570b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr \/>\n<h2>\u5e38\u898b\u8aa4\u5340\u8207\u5408\u898f\u7d05\u7dda<\/h2>\n<h3>\u274c \u8aa4\u5340\u4e00\uff1a\u300c\u6211\u6c92\u6709\u6b50\u76df\u516c\u53f8\uff0c\u4e0d\u7528\u7e73VAT\u300d<\/h3>\n<p><strong>\u6b63\u78ba\u8a8d\u77e5\uff1a<\/strong> VAT\u662f\u92b7\u552e\u5730\u7a05\u5236\uff0c\u8207\u516c\u53f8\u8a3b\u518a\u5730\u7121\u95dc\u3002\u53ea\u8981\u5728\u6b50\u76df\u92b7\u552e\u6216\u5009\u5132\uff0c\u5c31\u5fc5\u9808\u8a3b\u518aVAT\u3002<\/p>\n<h3>\u274c \u8aa4\u5340\u4e8c\uff1a\u300c\u5e74\u92b7\u552e\u984d\u4f4e\u65bc\u20ac10,000\u5c31\u4e0d\u7528\u8a3b\u518a\u300d<\/h3>\n<p><strong>\u6b63\u78ba\u8a8d\u77e5\uff1a<\/strong> \u20ac10,000\u9580\u6abb\u50c5\u9069\u7528\u65bc<strong>\u8de8\u5883B2C\u9060\u8ddd\u92b7\u552e<\/strong>\u3002\u82e5\u6709FBA\u5009\u5132\uff0c<strong>\u7121\u8ad6\u92b7\u552e\u984d\u591a\u5c11\u90fd\u5fc5\u9808\u8a3b\u518a<\/strong>\u3002<\/p>\n<h3>\u274c \u8aa4\u5340\u4e09\uff1a\u300cAmazon\u6703\u5e6b\u6211\u8655\u7406VAT\u300d<\/h3>\n<p><strong>\u6b63\u78ba\u8a8d\u77e5\uff1a<\/strong> Amazon\u50c5\u63d0\u4f9bVAT\u7a05\u865f\u9a57\u8b49\u8207\u90e8\u5206\u4ee3\u6263\u4ee3\u7e73\u670d\u52d9\uff08\u5982\u82f1\u570b2021\u5e74\u5f8c\uff09\uff0c\u4f46<strong>VAT\u8a3b\u518a\u8207\u7533\u5831\u8cac\u4efb\u4ecd\u5728\u8ce3\u5bb6<\/strong>\u3002Amazon\u82e5\u767c\u73fe\u8ce3\u5bb6\u7121\u6709\u6548VAT\u7a05\u865f\uff0c\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6216\u76f4\u63a5\u6263\u6b3e\u4ee3\u7e73\u3002<\/p>\n<h3>\ud83d\udea8 \u7a05\u52d9\u98a8\u96aa\u8b66\u793a<\/h3>\n<ul>\n<li><strong>\u672a\u8a3b\u518aVAT\u7f70\u6b3e\uff1a<\/strong> \u53ef\u9054\u92b7\u552e\u984d\u768420%\uff08\u5fb7\u570b\u3001\u6cd5\u570b\uff09<\/li>\n<li><strong>\u5e73\u53f0\u4e0b\u67b6\u98a8\u96aa\uff1a<\/strong> Amazon\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f\uff0c\u5426\u5247\u66ab\u505c\u92b7\u552e\u6b0a\u9650<\/li>\n<li><strong>\u8ca8\u7269\u6263\u62bc\uff1a<\/strong> \u6d77\u95dc\u767c\u73fe\u7121VAT\u7a05\u865f\u7684\u5009\u5132\u8ca8\u7269\uff0c\u53ef\u80fd\u6263\u62bc\u6216\u92b7\u6bc0<\/li>\n<li><strong>\u5211\u4e8b\u8cac\u4efb\uff1a<\/strong> \u56b4\u91cd\u9003\u7a05\u53ef\u80fd\u9762\u81e8\u5211\u4e8b\u8a34\u8a1f\uff08\u5fb7\u570b\u3001\u7fa9\u5927\u5229\uff09<\/li>\n<\/ul>\n<hr \/>\n<h3>\u57163: VAT\u8a3b\u518a\u6c7a\u7b56\u6d41\u7a0b\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19837\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-tree-taiwan-seller-2026.png\" alt=\"\u53f0\u7063\u8ce3\u5bb6\u6b50\u76dfVAT\u8a3b\u518a\u6c7a\u7b56\u6d41\u7a0b\u5716\uff0c\u5305\u542bFBA\u5009\u5132\u3001\u5e74\u92b7\u552e\u984d\u3001\u5546\u54c1\u50f9\u503c\u3001\u8de8\u570b\u92b7\u552e\u7b49\u5224\u65b7\u689d\u4ef6\u8207OSS\/IOSS\u9078\u64c7\u5efa\u8b70\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-tree-taiwan-seller-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-tree-taiwan-seller-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-tree-taiwan-seller-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-tree-taiwan-seller-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-tree-taiwan-seller-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2>\u5982\u4f55\u9078\u64c7\u9069\u5408\u7684VAT\u8a3b\u518a\u65b9\u5f0f\uff1f<\/h2>\n<h3>OSS vs IOSS vs \u591a\u570b\u8a3b\u518a<\/h3>\n<p><strong>\u9078\u64c7\u5efa\u8b70\uff1a<\/strong><\/p>\n<ol>\n<li><strong>\u82e5\u6709FBA\u5009\u5132\u4e14\u8de8\u591a\u570b\u92b7\u552e<\/strong> \u2192 \u5efa\u8b70\u8a3b\u518aOSS\uff08\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\uff0c\u6db5\u84cb\u5168\u6b50\u76df\uff09<\/li>\n<li><strong>\u82e5\u5f9e\u53f0\u7063\u76f4\u63a5\u51fa\u53e3\u4f4e\u50f9\u503c\u5546\u54c1(\u2264\u20ac150)<\/strong> \u2192 \u5efa\u8b70\u8a3b\u518aIOSS\uff08\u514d\u9664\u9032\u53e3VAT\uff0c\u63d0\u5347\u6e05\u95dc\u901f\u5ea6\uff09<\/li>\n<li><strong>\u82e5\u50c5\u5728\u55ae\u4e00\u570b\u5bb6\u92b7\u552e\u4e14\u7121\u5009\u5132<\/strong> \u2192 \u53ef\u8003\u616e\u50c5\u8a3b\u518a\u8a72\u570bVAT<\/li>\n<li><strong>\u82e5\u5e74\u92b7\u552e\u984d&lt;\u20ac10,000\u4e14\u7121\u5009\u5132<\/strong> \u2192 \u66ab\u6642\u7121\u9700\u8a3b\u518a\uff08\u4f46\u9700\u6301\u7e8c\u8ffd\u8e64\u92b7\u552e\u984d\uff09<\/li>\n<\/ol>\n<h3>\u8a3b\u518a\u524d\u6e96\u5099\u6587\u4ef6<\/h3>\n<ul>\n<li>\u516c\u53f8\u767b\u8a18\u8b49\u660e\uff08\u82f1\u6587\u7ffb\u8b6f\u672c\uff09<\/li>\n<li>\u8ca0\u8cac\u4eba\u8b77\u7167\u5f71\u672c<\/li>\n<li>\u53f0\u7063\u7a05\u7c4d\u767b\u8a18\u8b49\u660e<\/li>\n<li>\u9280\u884c\u5e33\u6236\u8b49\u660e\uff08\u7528\u65bcVAT\u9000\u7a05\uff09<\/li>\n<li>\u5546\u54c1\u54c1\u985e\u8aaa\u660e\uff08\u5224\u5b9a\u7a05\u7387\uff09<\/li>\n<li>\u9810\u4f30\u5e74\u92b7\u552e\u984d\u8207\u92b7\u552e\u570b\u5bb6\u6e05\u55ae<\/li>\n<\/ul>\n<hr \/>\n<h2>\u7e3d\u7d50<\/h2>\n<p><strong>\u95dc\u9375\u91cd\u9ede\uff1a<\/strong><\/p>\n<ul>\n<li>\u2705 VAT\u662f\u300c\u92b7\u552e\u5730\u7a05\u5236\u300d\uff0c\u8207\u516c\u53f8\u8a3b\u518a\u5730\u7121\u95dc<\/li>\n<li>\u2705 \u6709FBA\u5009\u5132\u5c31\u5fc5\u9808\u8a3b\u518aVAT\uff0c\u7121\u95dc\u92b7\u552e\u91d1\u984d<\/li>\n<li>\u2705 \u8de8\u5883B2C\u92b7\u552e\u8d85\u904e\u20ac10,000\u9700\u8a3b\u518aOSS\u6216IOSS<\/li>\n<li>\u2705 \u672a\u8a3b\u518aVAT\u53ef\u80fd\u9762\u81e8\u7f70\u6b3e\u3001\u5e73\u53f0\u4e0b\u67b6\u3001\u8ca8\u7269\u6263\u62bc\u98a8\u96aa<\/li>\n<li>\u2705 OSS\/IOSS\u53ef\u5927\u5e45\u7c21\u5316\u591a\u570b\u8a3b\u518a\u8207\u7533\u5831\u6d41\u7a0b<\/li>\n<\/ul>\n<p>\u82e5\u5c0d\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\u4ecd\u6709\u7591\u554f\uff0c\u6b61\u8fce\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/zh\/\" target=\"_blank\" rel=\"noopener\">\u7da0\u5708\u5708\u5b98\u7db2<\/a>\u7684\u5c08\u696d\u9867\u554f\u670d\u52d9\u3002<\/p>\n<hr \/>\n<h2>\u5e38\u898b\u554f\u984cFAQ<\/h2>\n<h3>Q1: \u6211\u53ea\u5728Amazon\u6b50\u6d32\u7ad9\u92b7\u552e\uff0c\u6c92\u6709\u81ea\u5df1\u7684\u6b50\u76df\u516c\u53f8\uff0c\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\uff0c\u53ea\u8981\u4f7f\u7528FBA\u5009\u5132\u6216\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u5c31\u5fc5\u9808\u8a3b\u518aVAT\u3002Amazon\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u6263\u6b3e\u4ee3\u7e73\u3002VAT\u8a3b\u518a\u8207\u662f\u5426\u6709\u6b50\u76df\u516c\u53f8\u7121\u95dc\uff0c\u95dc\u9375\u5728\u65bc\u5546\u54c1\u7684\u92b7\u552e\u5730\u8207\u5009\u5132\u5730\u3002<\/p>\n<h3>Q2: OSS\u548cIOSS\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f\u6211\u8a72\u9078\u54ea\u4e00\u500b\uff1f<\/h3>\n<p>OSS\u9069\u7528\u65bc\u6b50\u76df\u5883\u5167\u8de8\u5883B2C\u92b7\u552e\uff08\u8ce3\u5bb6\u5df2\u5728\u6b50\u76df\u6709\u5009\u5132\uff09\uff0cIOSS\u9069\u7528\u65bc\u5f9e\u6b50\u76df\u5883\u5916\uff08\u5982\u53f0\u7063\uff09\u9032\u53e3\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u7684B2C\u92b7\u552e\u3002\u82e5\u4f60\u4f7f\u7528FBA\u5009\u5132\u4e14\u8de8\u591a\u570b\u92b7\u552e\uff0c\u9078OSS\uff1b\u82e5\u5f9e\u53f0\u7063\u76f4\u63a5\u51fa\u53e3\u4f4e\u50f9\u5546\u54c1\uff0c\u9078IOSS\u3002\u5169\u8005\u53ef\u540c\u6642\u4f7f\u7528\u3002<\/p>\n<h3>Q3: \u6c92\u6709\u8a3b\u518aVAT\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1) Amazon\u7b49\u5e73\u53f0\u4e0b\u67b6\u6216\u6263\u6b3e\u4ee3\u7e73 (2) \u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e\uff08\u53ef\u9054\u92b7\u552e\u984d20%\uff09 (3) \u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc\u6216\u92b7\u6bc0 (4) \u5211\u4e8b\u8cac\u4efb\uff08\u56b4\u91cd\u9003\u7a05\uff09 (5) \u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\u5f71\u97ffB2B\u92b7\u552e\u3002\u5efa\u8b70\u53ca\u65e9\u5408\u898f\u8a3b\u518a\u3002<\/p>\n<h3>Q4: VAT\u8a3b\u518a\u9700\u8981\u591a\u5c11\u9322\uff1f<\/h3>\n<p>\u5404\u570b\u4e0d\u540c\u3002\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u8a3b\u518a\u672c\u8eab\u514d\u8cbb\uff0c\u4f46\u9700\u59d4\u8a17\u5fb7\u570b\u7a05\u52d9\u4ee3\u7406\u4eba\uff08Fiscal Representative\uff09\uff0c\u4ee3\u7406\u8cbb\u7d04\u20ac800-2,000\/\u5e74\u3002\u82e5\u9078\u64c7OSS\u8a3b\u518a\uff0c\u53ef\u5728\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\uff08\u5982\u611b\u723e\u862d\u3001\u8377\u862d\uff09\u8a3b\u518a\uff0c\u90e8\u5206\u570b\u5bb6\u7121\u9700\u5f37\u5236\u7a05\u52d9\u4ee3\u7406\uff0c\u6210\u672c\u8f03\u4f4e\u3002<\/p>\n<h3>Q5: \u5e74\u92b7\u552e\u984d\u4f4e\u65bc\u20ac10,000\u5c31\u4e0d\u7528\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u4e0d\u4e00\u5b9a\u3002\u20ac10,000\u9580\u6abb\u50c5\u9069\u7528\u65bc\u8de8\u5883B2C\u9060\u8ddd\u92b7\u552e\uff08Distance Selling\uff09\u3002\u82e5\u4f60\u6709FBA\u5009\u5132\u6216\u6d77\u5916\u5009\uff0c\u7121\u8ad6\u92b7\u552e\u984d\u591a\u5c11\u90fd\u5fc5\u9808\u8a3b\u518a\u8a72\u570bVAT\u3002\u9019\u662f\u6700\u5e38\u88ab\u53f0\u7063\u8ce3\u5bb6\u8aa4\u89e3\u7684\u91cd\u9ede\u3002<\/p>\n<h3>Q6: \u6211\u53ef\u4ee5\u81ea\u5df1\u7533\u8acbVAT\u55ce\uff1f\u9084\u662f\u4e00\u5b9a\u8981\u627e\u4ee3\u7406\uff1f<\/h3>\n<p>\u90e8\u5206\u570b\u5bb6\uff08\u5982\u611b\u723e\u862d\u3001\u8377\u862d\uff09\u5141\u8a31\u975e\u6b50\u76df\u4f01\u696d\u81ea\u884c\u8a3b\u518aVAT\uff0c\u4f46\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u7b49\u570b\u5f37\u5236\u8981\u6c42\u59d4\u8a17\u672c\u5730\u7a05\u52d9\u4ee3\u7406\u4eba\uff08Fiscal Representative\uff09\u3002\u5efa\u8b70\u8a55\u4f30\u8a9e\u8a00\u80fd\u529b\u3001\u7533\u5831\u8907\u96dc\u5ea6\u8207\u4ee3\u7406\u8cbb\u7528\u5f8c\u6c7a\u5b9a\u3002OSS\/IOSS\u8a3b\u518a\u76f8\u5c0d\u7c21\u5316\uff0c\u53ef\u8003\u616e\u81ea\u884c\u7533\u8acb\u3002<\/p>\n<h3>Q7: VAT\u7a05\u865f\u7533\u8acb\u9700\u8981\u591a\u4e45\uff1f<\/h3>\n<p>\u5404\u570b\u4e0d\u540c\u3002\u5fb7\u570b\u7d044-8\u9031\uff0c\u6ce2\u862d\u7d042-4\u9031\uff0c\u8377\u862d\u7d046-12\u9031\u3002OSS\/IOSS\u8a3b\u518a\u901a\u5e38\u8f03\u5feb\uff082-4\u9031\uff09\u3002Brexit\u5f8c\u82f1\u570bVAT\u7368\u7acb\u7533\u8acb\uff0c\u7d046-8\u9031\u3002\u5efa\u8b70\u63d0\u524d3\u500b\u6708\u6e96\u5099\uff0c\u907f\u514d\u5f71\u97ff\u92b7\u552e\u8a08\u756b\u3002<\/p>\n<h3>Q8: \u53f0\u7063\u516c\u53f8\u53ef\u4ee5\u5728\u591a\u500b\u6b50\u76df\u570b\u5bb6\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002\u82e5\u4f60\u5728\u591a\u500b\u570b\u5bb6\u6709FBA\u5009\u5132\u6216\u8d85\u904e\u92b7\u552e\u9580\u6abb\uff0c\u53ef\u5206\u5225\u5728\u5404\u570b\u8a3b\u518aVAT\u3002\u4f46\u5efa\u8b70\u512a\u5148\u8003\u616eOSS\u5236\u5ea6\uff0c\u50c5\u9700\u5728\u4e00\u500b\u6210\u54e1\u570b\u8a3b\u518a\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df\u92b7\u552e\u7684VAT\uff0c\u5927\u5e45\u964d\u4f4e\u5408\u898f\u6210\u672c\u8207\u8907\u96dc\u5ea6\u3002<\/p>\n<hr \/>\n<h2>\u5b98\u65b9\u53c3\u8003\u8cc7\u6599<\/h2>\n<p>\u672c\u6587\u5f15\u7528\u4ee5\u4e0b\u5b98\u65b9\u6b0a\u5a01\u4f86\u6e90\uff0c\u78ba\u4fdd\u8cc7\u8a0a\u6e96\u78ba\u6027\uff1a<\/p>\n<ol>\n<li><strong>\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee4(EU VAT Directive 2006\/112\/EC)<\/strong><br \/>\n<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101\" target=\"_blank\" rel=\"noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u6cd5\u5f8b\u8cc7\u6599\u5eab\uff0c\u63d0\u4f9bVAT\u6307\u4ee4\u5b8c\u6574\u689d\u6587\u30012021 e-commerce package\u4fee\u8a02\u5167\u5bb9\u8207\u5404\u6210\u54e1\u570b\u5be6\u65bd\u7d30\u5247\uff0c\u660e\u78ba\u898f\u7bc4\u300c\u76ee\u7684\u5730\u539f\u5247\u300d\u8207\u975e\u6b50\u76df\u4f01\u696d\u7684VAT\u7fa9\u52d9\u3002<\/li>\n<li><strong>\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8(Bundesministerium der Finanzen)<\/strong><br \/>\n<a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html<\/a><br \/>\n\u5fb7\u570b\u5b98\u65b9\u7a05\u52d9\u6a5f\u95dc\uff0c\u63d0\u4f9b\u5fb7\u570bVAT\u8a3b\u518a\u7a0b\u5e8f\u3001\u5009\u5132\u5546\u54c1VAT\u7fa9\u52d9\u3001\u7533\u5831\u8981\u6c42\u8207\u7a05\u52d9\u4ee3\u7406\u4eba\u5236\u5ea6\u8aaa\u660e\uff0c\u7279\u5225\u91dd\u5c0dFBA\u8ce3\u5bb6\u7684\u5408\u898f\u6307\u5f15\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df(DG TAXUD)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/telecommunications-broadcasting-electronic-services\/content\/one-stop-shop-oss_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/telecommunications-broadcasting-electronic-services\/content\/one-stop-shop-oss_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9OSS\/IOSS\u5236\u5ea6\u8aaa\u660e\uff0c\u5305\u542b\u8a3b\u518a\u6d41\u7a0b\u3001\u9069\u7528\u7bc4\u570d\u3001\u7533\u5831\u8981\u6c42\u8207\u5e38\u898b\u554f\u984c\uff0c\u63d0\u4f9b\u975e\u6b50\u76df\u4f01\u696d\u7c21\u5316VAT\u5408\u898f\u7684\u5b98\u65b9\u6307\u5357\u3002<\/li>\n<\/ol>\n<hr \/>\n<h2>\u5ef6\u4f38\u95b1\u8b80<\/h2>\n<p>\u60f3\u66f4\u6df1\u5165\u4e86\u89e3\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\uff1f\u63a8\u85a6\u60a8\u95b1\u8b80\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/taiwan-seller-factory-eu-vat-registration-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u5b8c\u6574\u5224\u65b7\u6307\u5357\uff082026\uff09<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-system-import-warehouse-cross-border-sales-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5236\u5ea6\u5b8c\u6574\u89e3\u6790\uff1a\u9032\u53e3\u3001\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u5982\u4f55\u5224\u5b9a\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-roles-legal-responsibilities-seller-factory-platform-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u7684\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\uff1a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u5e73\u53f0\u8ab0\u8981\u8ca0\u8cac\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-practical-guide-filing-audit-penalty-risk-remedy-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5be6\u52d9\u5168\u6307\u5357\uff1a\u7533\u5831\u3001\u7a3d\u67e5\u3001\u88dc\u7a05\u8207\u98a8\u96aa\u88dc\u6551<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u70ba\u4ec0\u9ebc\u6c92\u6709\u6b50\u76df\u516c\u53f8\u9084\u8981\u8a3b\u518aVAT\uff1f \u7b54\u6848\u5f88\u660e\u78ba\uff1a\u56e0\u70baVAT\u662f\u300c\u92b7\u552e\u5730\u7a05\u5236\u300d\uff0c\u4e0d\u662f\u300c\u516c\u53f8\u8a3b\u518a\u5730\u7a05\u5236\u300d\u3002 \u53f0\u7063\u8de8\u5883 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[44],"tags":[],"class_list":["post-19832","post","type-post","status-publish","format-standard","hentry","category-44"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19832"}],"collection":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/comments?post=19832"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19832\/revisions"}],"predecessor-version":[{"id":19838,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19832\/revisions\/19838"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=19832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=19832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=19832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}