{"id":10755,"date":"2023-06-01T16:59:51","date_gmt":"2023-06-01T08:59:51","guid":{"rendered":"https:\/\/chikotw.com\/?p=10755"},"modified":"2023-10-21T23:23:27","modified_gmt":"2023-10-21T15:23:27","slug":"%e7%a8%85%e5%8b%99%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/chikotw.com\/2023\/06\/01\/%e7%a8%85%e5%8b%99%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u5275\u696d\u7a05\u52d9\u6307\u5357\uff1a\u8a08\u7b97\u8207\u7533\u5831"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u7a05\u52d9\u6307\u5357\u8aaa\u660e<\/h2>\n\n\n\n<p>\u5275\u696d\u8005\u5e38\u5e38<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\" target=\"_blank\" rel=\"noreferrer noopener\">\u9762\u81e8\u4e00\u500b\u554f\u984c<\/a>\uff0c\u5c31\u662f\u4e0d\u78ba\u5b9a\u9700\u8981\u7e73\u4ea4\u54ea\u4e9b\u7a05\u6b3e\u4ee5\u53ca\u5982\u4f55\u7e73\u7d0d\u3002\u9019\u6b21\u5c0f\u7de8\u5206\u4eab\u71df\u696d\u7a05\u3001\u71df\u6240\u7a05\u548c\u672a\u5206\u914d\u76c8\u9918\u7a05\u7684\u8a08\u7b97\u548c\u7533\u5831\u65b9\u5f0f\uff0c\u8b93\u60a8\u5728\u5275\u696d\u524d\u6e05\u695a\u4e86\u89e3\u7e73\u7a05\u7684\u5167\u5bb9\u548c\u76f8\u95dc\u6cd5\u898f\uff0c\u5e0c\u671b\u5c0d\u65bc\u672a\u4f86\u7684\u8ca1\u52d9\u898f\u5283\u6709\u5e6b\u52a9\u3002<\/p>\n\n\n\n<p>\u5275\u696d\u6240\u9700\u652f\u4ed8\u7684\u57fa\u672c\u7a05\u6b3e\u6709\u54ea\u4e9b\u5462\uff1f\u4e00\u822c\u4f86\u8aaa\uff0c\u5275\u696d\u958b\u8a2d\u7684\u516c\u53f8\u884c\u865f\u9700\u8981\u7e73\u7d0d\u300c\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u300d\u548c\u300c\u52a0\u503c\u578b\u8207\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\uff08\u4fd7\u7a31\uff1a\u71df\u696d\u7a05\uff09\u300d\u9019\u5169\u7a2e\u7a05\u6b3e\uff0c\u4e0b\u9762\u5c0d\u300c\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u300d\u548c\u300c\u71df\u696d\u7a05\u300d\u9032\u884c\u8a73\u7d30\u8aaa\u660e\uff1a<\/p>\n\n\n\n<ul>\n<li>\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\uff1a\u9019\u662f\u570b\u5bb6\u5c0d\u71df\u5229\u4e8b\u696d\u7684\u6de8\u6240\u5f97\u9032\u884c\u8ab2\u7a05\uff0c\u7c21\u55ae\u4f86\u8aaa\u5c31\u662f\u5275\u696d\u958b\u5e97\u6240\u8cfa\u5230\u7684\u6240\u5f97\u3002<\/li>\n\n\n\n<li>\u71df\u696d\u7a05\uff1a\u9019\u662f\u570b\u5bb6\u5c0d\u71df\u696d\u4eba\u7684\u92b7\u552e\u884c\u70ba\u9032\u884c\u8ab2\u7a05\uff0c\u4f8b\u5982\u92b7\u552e\u81ea\u5bb6\u5546\u54c1\u6216\u9032\u8ca8\u88dc\u5145\u5546\u54c1\u5eab\u5b58\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6b64\u5916\uff0c\u9084\u6709\u4e00\u9805\u7a05\u6b3e\u53eb\u505a\u300c\u672a\u5206\u914d\u76c8\u9918\u7a05\u300d\u3002\u5982\u679c\u516c\u53f8\u5728\u7576\u5e74\u5ea6\u6709\u76c8\u9918\u4f46\u672a\u5728\u5e74\u5e95\u524d\u5168\u6578\u6216\u50c5\u90e8\u5206\u5206\u914d\uff0c\u5247\u672a\u5206\u914d\u90e8\u5206\u9700\u8981\u7e73\u7d0d5%\u7684\u672a\u5206\u914d\u76c8\u9918\u7a05\uff1b\u5982\u679c\u76c8\u9918\u5168\u6578\u7528\u65bc\u5f4c\u88dc\u4ee5\u524d\u5e74\u5ea6\u7d2f\u7a4d\u8667\u640d\uff0c\u5247\u4e0d\u9700\u8981\u7e73\u7d0d\u6b64\u7a05\u6b3e\u3002<\/p>\n\n\n\n<p>\u63a5\u4e0b\u4f86\uff0c\u8b93\u6211\u5011\u770b\u4e00\u4e0b\u71df\u696d\u7a05\u3001\u71df\u6240\u7a05\u548c\u672a\u5206\u914d\u76c8\u9918\u7a05\u7684\u8a08\u7b97\u65b9\u6cd5\uff1a<\/p>\n\n\n\n<p>\u71df\u696d\u7a05\u8a08\u7b97\u65b9\u6cd5\u6839\u64da\u958b\u7acb\u7684\u767c\u7968\u7a2e\u985e\u800c\u5b9a\uff0c\u4f7f\u7528\u767c\u7968\u7684\u7a05\u7387\u662f5%\uff0c\u800c\u4f7f\u7528\u6536\u64da\u7684\u7a05\u7387\u662f1%\u3002\u5c0d\u65bc\u516c\u53f8\u4f86\u8aaa\uff0c\u53ea\u80fd\u958b\u7acb\u767c\u7968\uff0c\u7121\u6cd5\u958b\u7acb\u6536\u64da\u3002\u8a08\u7b97\u71df\u696d\u7a05\u7684\u65b9\u5f0f\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul>\n<li>\u884c\u865f\uff08\u4f7f\u7528\u6536\u64da\uff09\uff1a\u6838\u5b9a\u92b7\u552e\u984d * 1% = \u61c9\u7d0d\u71df\u696d\u7a05\uff1b\u9032\u9805\u7a05\u984d\u768410%\u53ef\u4ee5\u53e6\u5916\u7533\u8acb\u6263\u62b5\u61c9\u7d0d\u71df\u696d\u7a05\u3002<\/li>\n\n\n\n<li>\u884c\u865f\uff08\u4f7f\u7528\u767c\u7968\uff09\uff1a(\u92b7\u9805\u7a05\u984d-\u9032\u9805\u7a05\u984d) = A\uff0c\u5982\u679cA\u5927\u65bc0\uff0c\u5247A\u7b49\u65bc\u61c9\u7d0d\u71df\u696d\u7a05\uff1b\u5982\u679cA\u5c0f\u65bc0\uff0c\u5247A\u7b49\u65bc\u7559\u62b5\u7a05\u984d\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\uff08\u4f7f\u7528\u767c\u7968\uff09\uff1a(\u92b7\u9805\u7a05\u984d-\u9032\u9805\u7a05\u984d) = A\uff0c\u5982\u679cA\u5927\u65bc0\uff0c\u5247A\u7b49\u65bc\u61c9\u7d0d\u71df\u696d\u7a05\uff1b\u5982\u679cA\u5c0f\u65bc0\uff0c\u5247A\u7b49\u65bc\u7559\u62b5\u7a05\u984d\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u71df\u6240\u7a05\u8a08\u7b97\u65b9\u6cd5\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul>\n<li>\u884c\u865f\uff1a\u4e0d\u9700\u8981\u7e73\u7d0d\u71df\u6240\u7a05\uff0c\u71df\u5229\u6240\u5f97\u4f75\u5165\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u7533\u5831\u7d9c\u6240\u7a05\u3002<\/li>\n\n\n\n<li>\u516c\u53f8\uff1a\u6839\u64da\u6838\u5b9a\u7684\u6bcf\u6708\u71df\u6536\u4e58\u4ee512\u518d\u4e58\u4ee56%\uff0c\u6216\u8005\u6839\u64da\u5b63\u7e73\u7a05\u984d\u9664\u4ee51%\u518d\u4e58\u4ee54\u518d\u4e58\u4ee56%\u9032\u884c\u8a08\u7b97\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6839\u64da\u4e0d\u540c\u7684\u60c5\u6cc1\uff0c\u71df\u6240\u7a05\u7684\u7533\u5831\u65b9\u5f0f\u6709\u4ee5\u4e0b\u5e7e\u7a2e\uff1a<\/p>\n\n\n\n<ol>\n<li>\u64f4\u5927\u66f8\u9762\u5be9\u6838\u7533\u5831\uff08\u7c21\u7a31\u66f8\u5be9\uff09\uff1a\u9069\u7528\u65bc\u5e74\u71df\u696d\u984d\u57283000\u842c\u5143\u4ee5\u4e0b\uff0c\u6216\u5e33\u8b49\u8f03\u4e0d\u9f4a\u5168\u7684\u516c\u53f8\u3002<\/li>\n\n\n\n<li>\u6240\u5f97\u984d\u6a19\u6e96\u7533\u5831\uff1a\u9069\u7528\u65bc\u5e74\u71df\u696d\u984d\u57283000\u842c\u5143\u4ee5\u4e0a\uff0c\u6216\u5e33\u8b49\u8f03\u4e0d\u9f4a\u5168\u7684\u516c\u53f8\u3002<\/li>\n\n\n\n<li>\u67e5\u5e33\u7533\u5831\uff08\u7c21\u7a31\u67e5\u5e33\uff09\uff1a\u9069\u7528\u65bc\u5e74\u71df\u696d\u984d\u57283000\u842c\u5143\u4ee5\u4e0a\uff0c\u6216\u5e33\u8b49\u9f4a\u5168\u7684\u516c\u53f8\u3002<\/li>\n\n\n\n<li>\u6703\u8a08\u5e2b\u7c3d\u8b49\u7533\u5831\uff1a\u9069\u7528\u65bc\u5e74\u71df\u696d\u984d\u4e00\u5104\u5143\u4ee5\u4e0a\u7684\u516c\u53f8\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u66f8\u5be9\u548c\u67e5\u5e33\u7533\u5831\u7684\u5dee\u7570\u5982\u4e0b\uff1a<\/p>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"570\" height=\"410\" src=\"https:\/\/chikotw.com\/wp-content\/uploads\/2023\/05\/\u884c\u4e8b\u66c6\u5167\u6587\u58d3\u7e2e-14.08.12-1.jpg\" alt=\"\u7a05\u52d9\u6307\u5357\" class=\"wp-image-10758 size-full\" srcset=\"https:\/\/chikotw.com\/wp-content\/uploads\/2023\/05\/\u884c\u4e8b\u66c6\u5167\u6587\u58d3\u7e2e-14.08.12-1.jpg 570w, https:\/\/chikotw.com\/wp-content\/uploads\/2023\/05\/\u884c\u4e8b\u66c6\u5167\u6587\u58d3\u7e2e-14.08.12-1-300x216.jpg 300w, https:\/\/chikotw.com\/wp-content\/uploads\/2023\/05\/\u884c\u4e8b\u66c6\u5167\u6587\u58d3\u7e2e-14.08.12-1-150x108.jpg 150w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<ul>\n<li class=\"has-medium-font-size\">\u67e5\u5e33\uff1a\u6839\u64da\u5be6\u969b\u7684\u7d93\u71df\u7d50\u679c\u9032\u884c\u6838\u5be6\u8ab2\u7a05\uff0c\u8cfa\u591a\u5c11\u7e73\u591a\u5c11\u3002\u4ee5\u6de8\u5229\uff08\u4e5f\u5c31\u662f\u7d14\u76ca=\u6536\u5165-\u652f\u51fa\uff09\u4f5c\u70ba\u8a08\u7b97\u57fa\u790e\uff0c\u6839\u64da\u5be6\u969b\u7d93\u71df\u7684\u7d50\u679c\u7533\u5831\u7a05\u6b3e\u3002\u8cfa\u9322\u5247\u7e73\u7a05\uff0c\u6c92\u6709\u76c8\u5229\u5247\u4e0d\u9700\u8981\u7e73\u7d0d\u7a05\u6b3e\u3002<\/li>\n\n\n\n<li class=\"has-medium-font-size\">\u66f8\u5be9\uff1a\u6839\u64da\u516c\u53f8\u7684\u4e3b\u8981\u884c\u696d\u5225\u4ee5\u53ca\u653f\u5e9c\u6bcf\u5e74\u66f4\u65b0\u7684\u540c\u696d\u5229\u6f64\u6a19\u6e96\uff0c\u8a08\u7b97\u51fa\u516c\u53f8\u7684\u6de8\u5229\uff0c\u7136\u5f8c\u6839\u64da\u64f4\u5927\u66f8\u5be9\u7d14\u76ca\u7387\u6a19\u6e96\u4f86\u63a8\u7b97\u61c9\u7e73\u7684\u71df\u6240\u7a05\u3002\u9069\u7528\u65bc\u5e74\u71df\u696d\u984d\u57283,000\u842c\u5143\u4ee5\u4e0b\u4e14\u4f9d\u6cd5\u4fdd\u7559\u6191\u8b49\u4e26\u8a2d\u6709\u5e33\u7c3f\u7684\u516c\u53f8\u3002<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u95dc\u65bc\u71df\u696d\u7a05\u3001\u71df\u6240\u7a05\u548c\u672a\u5206\u914d\u76c8\u9918\u7a05\u7684\u7533\u5831\u65b9\u5f0f\uff0c\u6211\u5011\u63d0\u4f9b\u4ee5\u4e0b\u5e7e\u9ede\u6ce8\u610f\u4e8b\u9805\uff1a<\/p>\n\n\n\n<ul>\n<li>\u5c0f\u5546\u5bb6\uff08\u514d\u7528\u7d71\u4e00\u767c\u7968\u7684\u884c\u865f\uff09\u7684\u71df\u696d\u7a05\u7387\u7531\u570b\u7a05\u5c40\u4f9d\u71df\u696d\u7684\u5730\u9ede\u3001\u9762\u7a4d\u548c\u884c\u696d\u5225\u6838\u5b9a\u7684\u71df\u696d\u984d\uff0c\u518d\u4e58\u4ee51%\u9032\u884c\u8a08\u7b97\u3002\u958b\u7acb\u7d71\u4e00\u767c\u7968\u7684\u516c\u53f8\u884c\u865f\u5247\u9700\u8981\u6bcf\u5169\u500b\u6708\u7533\u5831\u4e00\u6b21\u71df\u696d\u7a05\u3002<\/li>\n\n\n\n<li>\u71df\u696d\u7a05\u7684\u7533\u5831\u622a\u6b62\u65e5\u90fd\u662f\u6bcf\u500b\u55ae\u6578\u6708\u768415\u865f\u4e4b\u524d\uff0c\u4f8b\u59823\u30014\u5169\u500b\u6708\u7684\u71df\u696d\u7a05\u8981\u57285\u670815\u865f\u524d\u7533\u5831\u3002\u7121\u8ad6\u662f\u5426\u6709\u71df\u696d\u984d\uff0c\u90fd\u5fc5\u9808\u8a18\u5f97\u7533\u5831\u71df\u696d\u7a05\uff0c\u5426\u5247\u53ef\u80fd\u6703\u53d7\u5230\u7f70\u6b3e\u3002<\/li>\n\n\n\n<li>\u5728\u9032\u884c\u71df\u696d\u7a05\u7533\u5831\u4e4b\u524d\uff0c\u9700\u5177\u5099\u4ee5\u4e0b\u4e09\u500b\u8981\u4ef6\uff1a\n<ul>\n<li>\u8a73\u95b1\u71df\u696d\u7a05\u624b\u518a\uff1a\u4e0b\u8f09\u570b\u7a05\u5c40\u63d0\u4f9b\u7684\u71df\u696d\u7a05\u624b\u518a\uff0c\u4ed4\u7d30\u95b1\u8b80\u4e26\u7406\u89e3\uff0c\u7d50\u5408\u672c\u6587\u7684\u5167\u5bb9\u4ee5\u53ca\u570b\u7a05\u5c40\u7684\u5ba3\u5c0e\u624b\u518a\uff0c\u80fd\u5920\u66f4\u5feb\u901f\u4e0a\u624b\u4e26\u4e86\u89e3\u7533\u5831\u71df\u696d\u7a05\u7684\u6d41\u7a0b\u3002<\/li>\n\n\n\n<li>\u4e86\u89e3\u71df\u696d\u7a05\u6cd5\u7684\u898f\u5b9a\uff1a\u6839\u64da\u5e38\u898b\u7684\u5165\u5e33\u65b9\u5f0f\u9032\u884c\u8aaa\u660e\uff0c\u5fc5\u9808\u5c07\u767c\u7968\u5206\u985e\u4e26\u6b78\u5165\u9069\u7576\u7684\u9805\u76ee\u4e2d\u3002\u6839\u64da\u52a0\u503c\u578b\u548c\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c19\u689d\u7684\u898f\u5b9a\uff0c\u5224\u65b7\u6191\u8b49\u4f86\u6e90\u548c\u5167\u5bb9\u662f\u5426\u7b26\u5408\u71df\u696d\u9805\u76ee\u7684\u898f\u5b9a\uff0c\u907f\u514d\u56e0\u70ba\u5165\u932f\u9805\u76ee\u800c\u767c\u751f\u4e82\u62b5\u7a05\u7684\u60c5\u6cc1\u3002<\/li>\n\n\n\n<li>\u6e96\u5099\u65e5\u5e38\u5e33\u52d9\u7d00\u9304\uff1a\u5e73\u6642\u61c9\u8a72\u4ed4\u7d30\u6574\u7406\u5e33\u52d9\u8655\u7406\u7d00\u9304\u548c\u76f8\u95dc\u8868\u55ae\uff0c\u4ee5\u4fbf\u5728\u5be6\u969b\u9032\u884c\u71df\u696d\u7a05\u7533\u5831\u6642\u6709\u6240\u4f9d\u64da\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u5b8c\u6210\u4e0a\u8ff0\u6e96\u5099\u5f8c\uff0c\u60a8\u53ef\u4ee5\u524d\u5f80\u8ca1\u653f\u90e8\u7684\u7533\u5831\u7e73\u7a05\u670d\u52d9\u7db2\u7ad9\uff0c\u81ea\u884c\u9032\u884c\u71df\u696d\u7a05\u7684\u7533\u5831\u3002<\/p>\n\n\n\n<script 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