{"id":3387,"date":"2025-02-25T21:41:49","date_gmt":"2025-02-25T13:41:49","guid":{"rendered":"https:\/\/rajlaw.com.tw\/?p=3387"},"modified":"2025-02-25T21:41:49","modified_gmt":"2025-02-25T13:41:49","slug":"%e6%88%bf%e5%9c%b0%e5%90%88%e4%b8%80%e7%a8%85-%e7%af%80%e7%a8%85%ef%bc%9f%e4%bd%a0%e5%81%9a%e5%b0%8d%e4%ba%86%e5%97%8e%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/rajlaw.com.tw\/?p=3387","title":{"rendered":"\u623f\u5730\u5408\u4e00\u7a05-\u7bc0\u7a05\uff1f\u4f60\u505a\u5c0d\u4e86\u55ce\uff1f"},"content":{"rendered":"\n

\u524d\u60c5\u63d0\u8981<\/strong><\/p>\n\n\n\n

\u5f65\u5ef7\u75282,000\u842c\u5143\u8cb7\u4e86\u4e00\u9593\u623f\u5b50\u8d08\u8207\u5152\u5b50\uff0c\u5f65\u5ef7\u5fc3\u60f3\uff1a\u9019\u9593\u623f\u5b50\u7684\u571f\u5730\u516c\u544a\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u4f30\u8a08\u7d04950\u842c\u5143\uff0c\u6263\u6389\u514d\u7a05\u984d244\u842c\u5143\uff0c\u7b97\u4e00\u7b97\u53ea\u9808\u8981\u7e73\u7d0d\u8d08\u8207\u7a0570.6\u842c\u5143\uff0c\u76f8\u8f03\u76f4\u63a5\u8d08\u8207\u73fe\u91d1\u7d66\u5152\u5b50\u61c9\u8a72\u662f\u6bd4\u8f03\u5212\u7b97\u7684\uff01<\/p>\n\n\n\n

\u5f65\u5ef7\u9019\u6a23\u60f3\u662f\u5c0d\u7684\u55ce\uff1f<\/strong><\/p>\n\n\n\n

1.\u76f4\u63a5\u8d08\u8207\u5152\u5b50\u73fe\u91d12,000\u842c\u5143\uff1a\u6263\u6389\u514d\u7a05\u984d244\u842c\u5143\uff0c\u7d04\u9808\u7e73\u7d0d\u8d08\u8207\u7a05175.6\u842c\u5143\u3002<\/p>\n\n\n\n

(2000\u842c-244\u842c)*10%(\u8d08\u8207\u7a05\u7387)=175.6\u842c<\/strong><\/p>\n\n\n\n

2.\u8cb72,000\u842c\u5143\u7684\u623f\u5b50\u9001\u7d66\u5152\u5b50\uff1a\u4ee5\u571f\u5730\u516c\u544a\u73fe\u503c\u53ca\u623f\u5c4b\u8a55\u5b9a\u73fe\u503c\u8a08\u7d04950\u842c\u5143\u6263\u6389\u514d\u7a05\u984d244\u842c\u5143\uff0c\u7d04\u9808\u7e73\u7d0d\u8d08\u8207\u7a0570.6\u842c\u5143\u3002<\/p>\n\n\n\n

(950\u842c-244\u842c) *10%(\u8d08\u8207\u7a05\u7387)=70.6\u842c<\/strong><\/p>\n\n\n\n

3.\u5f65\u5ef7\u6240\u9078\u7684\u7b2c\u4e8c\u500b\u505a\u6cd5\u53ef\u4ee5\u7701\u4e0b\u8d08\u8207\u7a05\u7d04105\u842c\u5143\uff01\u6240\u4ee5\uff0c\u5728\u904e\u53bb\u7684\u820a\u5236\u4e2d\uff0c\u5f65\u5ef7\u7684\u60f3\u6cd5\u6216\u8a31\u6c92\u932f\uff01<\/p>\n\n\n\n

\u623f\u5730\u5408\u4e00\u7a05\u65b0\u5236\u4e0a\u8def\u5f8c\u6703\u6709\u4ec0\u9ebc\u5dee\u7570\u55ce\uff1f<\/strong><\/p>\n\n\n\n

\u5982\u679c\u5152\u5b50\u5728\u53d7\u8d08\u623f\u5c4b\u5f8c\u4e0d\u52302\u5e74\u5c31\u4ee52,500\u842c\u5143\u51fa\u552e\u623f\u5c4b\uff0c\u5be6\u969b\u7372\u5229500\u842c\u5143\u3002\u6b64\u6642\u56e0\u70ba\u5152\u5b50\u6301\u6709\u623f\u5c4b\u671f\u9593\u4e0d\u52302\u5e74\uff0c\u9069\u7528\u7684\u300c\u623f\u5730\u5408\u4e00\u300d\u7a05\u7387\u9ad8\u905445%\uff01\u539f\u672c\u53ea\u8981\u7e73\u7a05225\u842c\u5143<\/p>\n\n\n\n

(2,500\u842c-2,000\u842c)*45%(\u6301\u6709\u672a\u6eff\u5169\u5e74\u623f\u5730\u5408\u4e00\u7a05\u7a05\u7387)=225\u842c<\/strong><\/p>\n\n\n\n

\u4f46\u56e0\u5f65\u5ef7\u8d08\u8207\u7d66\u5152\u5b50\u6240\u53d6\u5f97\u7684\u623f\u7522\uff0c\u623f\u5730\u6210\u672c\u9808\u6309\u623f\u5730\u73fe\u503c950\u842c\u5143\u8a08\u7b97\uff0c\u570b\u7a05\u5c40\u6700\u5f8c\u8a8d\u5b9a\u7684\u4ea4\u6613\u6240\u5f97\u53ef\u80fd\u9ad8\u9054\u7d041,550\u842c\u5143\uff0c\u9808\u7e73\u623f\u5730\u5408\u4e00\u7a05\u7d04697.5\u842c\u5143<\/p>\n\n\n\n

(2,500\u842c-950\u842c)*45%(\u6301\u6709\u672a\u6eff\u5169\u5e74\u623f\u5730\u5408\u4e00\u7a05\u7a05\u7387)=697.5\u842c<\/strong><\/p>\n\n\n\n

\u7b49\u65bc\u5f97\u591a\u7e73697.5\u842c-225\u842c=472.5\u842c\u5143<\/strong>\u7684\u7a05\uff01\u9060\u9060\u8d85\u51fa\u65bc\u7576\u521d\u7701\u4e0b\u7684102.6\u842c\u5143\u8d08\u8207\u7a05\u3002<\/p>\n\n\n\n

\u4e5f\u5c31\u662f\u8aaa\uff0c\u5f65\u5ef7\u7684\u5b89\u6392\u5728\u904e\u53bb\u7684\u820a\u5236\u4e2d\u6216\u8a31\u662f\u5408\u6cd5\u7bc0\u7a05\u7684\u65b9\u6cd5\u4e4b\u4e00\uff0c\u4f46\u5728\u623f\u5730\u5408\u4e00\u7a05\u65b0\u5236\u4e0a\u8def\u5f8c\u4e26\u4e0d\u898b\u5f97\u662f\u6700\u7bc0\u7a05\u7684\u65b9\u5f0f\u3002<\/p>\n\n\n\n

\u4e3b\u52d5\u7533\u5831\u623f\u5730\u5408\u4e00\u7a05<\/strong><\/p>\n\n\n\n

\u5f9e2016\u5e741\u67081\u65e5\u8d77\uff0c\u4ea4\u6613\u7576\u5e74\u5ea61\u67081\u65e5\u5f8c\uff0c\u6c11\u773e\u6240\u53d6\u5f97\u7684\u623f\u5c4b\u3001\u571f\u5730\u7b49\uff0c\u90fd\u6709\u7fa9\u52d9\u8981\u4e3b\u52d5\u7533\u5831\u623f\u5730\u5408\u4e00\u7a05\u3002\u5982\u679c\u56e0\u70ba\u4e0d\u719f\u6089\u6cd5\u5f8b\u800c\u672a\u8fa6\u7406\u7533\u5831\uff0c\u570b\u7a05\u5c40\u9664\u4e86\u6703\u767c\u55ae\u88dc\u5fb5\u4e4b\u5916\uff0c\u82e5\u771f\u7684\u9054\u5230\u8655\u7f70\u6a19\u6e96\uff0c\u4e5f\u53ef\u80fd\u88ab\u88c1\u8655\u7f70\u9370\uff0c\u9808\u7279\u5225\u6ce8\u610f\uff01\u4e0b\u9762\u5e7e\u9ede\u662f\u8f03\u5e38\u898b\u7684\u932f\u8aa4\uff1a<\/p>\n\n\n\n

1.\u8aa4\u8a8d\u51fa\u552e\u7684\u623f\u5730\u9069\u7528\u820a\u5236<\/strong>\uff1a2016\u5e741\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u62162014\u5e741\u67082\u65e5\u4ee5\u5f8c\u53d6\u5f97\uff0c\u4e14\u6301\u6709\u671f\u9593\u57282\u5e74\u4ee5\u5167\u7684\u623f\u5c4b\u3001\u571f\u5730\uff0c\u57282016\u5e741\u67081\u65e5\u4ee5\u5f8c\u51fa\u552e\u8005\uff0c\u90fd\u5c6c\u623f\u5730\u5408\u4e00\u65b0\u5236\u7684\u8ab2\u7a05\u7bc4\u570d\u3002<\/p>\n\n\n\n

2.\u8ab2\u7a05\u984d\u70ba\u96f6\uff0c\u4ecd\u9700\u7533\u5831<\/strong>\uff1a\u5f88\u591a\u7d0d\u7a05\u4eba\u5728\u8a66\u7b97\u5f8c\uff0c\u56e0\u8ab2\u7a05\u6240\u5f97\u70ba\u96f6\u3001\u8667\u640d\u6216\u9069\u7528\u81ea\u4f4f\u623f\u5730\u514d\u7a05\u512a\u60e0\u8aa4\u8a8d\u70ba\u4e0d\u7528\u7533\u5831\u3002<\/p>\n\n\n\n

3.\u4ee5\u70ba\u8981\u5408\u4f75\u7576\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u8fa6\u7406\u7d50\u7b97\u7533\u5831<\/strong>\uff1a\u500b\u4eba\u51fa\u552e\u9069\u7528\u65b0\u5236\u8ab2\u7a05\u7bc4\u570d\u7684\u623f\u5730\u4fc2\u63a1\u5206\u96e2\u8ab2\u7a05\uff0c\u61c9\u65bc\u5b8c\u6210\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u65e5\u7684\u6b21\u65e5\u8d77\u7b9730\u65e5\u5167\u8fa6\u7406\u7533\u5831\uff0c\u52ff\u9808\u5408\u4f75\u7576\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u7533\u5831\u3002<\/p>\n\n\n\n

4.\u500b\u4eba\u4ea4\u6613\u623f\u5730\u5982\u679c\u5c6c\u65bc\u623f\u5730\u5408\u4e00\u65b0\u5236\u8ab2\u7a05\u7684\u7bc4\u570d\uff0c\u5373\u4f7f\u662f\u8667\u640d\u4e5f\u8981\u5728\u6240\u6709\u6b0a\u79fb\u8f49\u767b\u8a18\u6b21\u65e5\u8d77\u7b9730\u65e5\u5167\u7533\u5831<\/strong>\uff0c\u5404\u4f4d\u7e73\u7a05\u4eba\u9700\u6ce8\u610f\uff01<\/p>\n","protected":false},"excerpt":{"rendered":"

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