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¾ ڢ֢И٫ሙ˙ό
ίၽᝄྤʫೌИהٙࡈɛdϾίɓሙϋܓʫ֢
वΥࠇ͊တ 183 ˂٫dމڢ֢И٫fڢ֢И٫
᙮ϔᖮᇍఖٙהdԱɓ֛ˢԷٙϔᖮଟ
ɽεމ 20%ఱ๕ϔᖮҁfνϞڢ᙮ϔᖮᇍఖ
ʘהdۆᏐІБ͡జॶf߰ڢ֢И٫ίɓሙ
ϋܓʫ֢व˂ᅰΥࠇʔ൴ཀ 90 ˂٫dίၽᝄྤ
ʫԶ௶ਕՉІྤ̮ඬ˴ה՟ٙ௶ਕజཇdʔ
ൖމԸ๕הf
ࡈɛၝΥה ¾ גήΥɓהՓܓ
¾ ֢И٫ሙ˙ό І 2016 ϋ 1 ˜ 1 ˚ৎdྼ݄גήΥɓሙᅄה
Փܓdࡈɛʹ 2016 ϋ 1 ˜ 1 ˚˸ܝ՟ʘג܊
ίၽᝄྤʫϞИהԨ੬֢Иٙࡈɛiאίྤ ɺήdՉʹהમʱᕎሙdࡡۆɪdܵϞಂ
ʫೌИהdϾίɓሙϋܓʫίၽᝄྤʫ֢व ගฏڗdቇ͜ଟฏЭfІ 2021 ϋ 7 ˜ 1 ˚ৎd
Υࠇတ 183 ˂٫dᏐӊϋ 5 ˜ 1 ˚Ї 5 ˜ ਗ਼̈ਯཫਯ܊ʿՉѬໝਿήeᔟٰ΅א̈༟ᕘҖ
31 ˚˟ ( ༾Է˚නַ ) ፬ଣɪɓϋܓၝΥה όʹϾྼሯᔷגήઋҖॶɝሙᇍఖf2021
ഐၑ͡జdԨᏐਗ਼Չৣਅʿҧቮፋ᙮ٙה ϋ 7 ˜ 1 ˚˸ܝʹ٫ቇ͜ଟνɨڌj
eеᕘʿϔৰᕘΥԻ͡జf
֢И٫ ڢ֢И٫
2024 年度綜合所得稅速算公式 ܵϞಂග ଟ ܵϞಂග ଟ
ܵϞಂගÙ 2 ϋ 45% ܵϞಂගÙ 2 ϋ 45%
ॴ൷อၽ࿆ ଟ ଢ଼ආࢨᕘอၽ࿆
2 ϋÖܵϞಂගÙ 5 ϋ 35%
0 ä 590,000 5Ĉ 0 5 ϋÖܵϞಂගÙ 10 ϋ 20% ܵϞಂග× 2 ϋ 35%
590,001 ä 1,330,000 12Ĉ 41,300 ڢІᗴΪ९ʹe˸ІϞ
1,330,001 ä 2,660,000 20Ĉ 147,700 ɺήၾᐄлԫุΥܔʿԱ 20%
جਞၾே̹һอאΚϼࠠ
2,660,001 ä 4,980,000 30Ĉ 413,700
ܔd˲ܵϞಂගÙ 5 ϋ
4,980,001 ä˸ɪ 40Ĉ 911,700 ܵϞಂග× 10 ϋ 15%
ൗjၝΥה௰৷ଟॴ൷ 40Ĉf ІИגή 10%
¾ ٰлהሙอՓ
¾ ௰ЭࠋՓ
2018 ϋ 1 ˜ 1 ˚ৎdྼٰ݄лהሙอՓd
ࡈɛ֢И٫Ԯաҳ༟תಯeϞऎ̮האᏐ̋ࠇ
ࡈɛ֢И٫ᐏৣٰлאޮቱ̙፯ၾၝΥה
ٙධಯеږᕘdᏐࠇɝਿ͉הᕘdϔৰ
ᐼᕘΥԻࠇdԨٰܲлږᕘٙ 8.5% ࠇၑ̙ת
อၽ࿆ 750 ຬʩܝdࠇၑሙᅄਿ͉ᕘfࡈɛ߰
ಯᕘ ( ӊɓ͡జ˒ɪࠢอၽ࿆ 8 ຬʩ ) ϔתᏐ
᙮ڢ֢И٫dאᒱ᙮֢И٫dШೌۃකࠇɝਿ͉
ॶᕘdא፯ܲ 28% ଟʱකࠇၑᕘf
הᕘධͦ٫dʔቇ͜௰ЭࠋՓf
¾ ᑚ༟הࠇၑ˙ό ਿ͉הᕘØ ၝΥהଋᕘÐऎ̮ה͊༺อၽ࿆
100 ຬʩdеʚࠇɝÐաूɛၾࠅڭ
2019 ϋ 1 ˜ 1 ˚ৎdࡈɛ֢И٫ᑚ༟הࠇၑ ɛʔΝٙɛྪڭᎈʿϋږڭᎈഗ˹ϥ
̙፯˸ᑚ༟ϗɝಯৰ֛ᕘᑚ༟הतйϔৰ ɳഗ˹Ό˒ΌϋΥࠇอၽ࿆ 3,740 ຬʩ
ᕘdאΐజಯৰ 3 ධ̀ࠅ൬͜ ( ᔖุਖ਼͜ༀ ˸ɨʱdеʚࠇɝÐ͊ɪ̹e͊ɪ
ᓞ˲͊೮ጳᓞʮ̡રৰୌΥɓ֛ૢ
൬eආࡌᇖ൬ʿᔖุɪʈՈ˕̈ )dӊධ̙ಯ
ʘʫ৷ࠬᎈอ௴ԫุʮٰ̡ୃၾ
ৰږᕘd˸ᑚ༟ϗɝ 3% މࠢf ӷਿږաूኯᗇഃʹהÐڢତږ
࣏ᗍږᕘ + ʮѓᏐࠇɝʘၝΥה
ಯеږᕘ + ʱකࠇʘٰлʿޮቱ
ਿ͉ᕘØ( ਿ͉הᕘÑอၽ࿆ 750 ຬʩ )Ò20Ĉ
30
