{"id":2451,"date":"2011-04-11T22:03:39","date_gmt":"2011-04-11T14:03:39","guid":{"rendered":"http:\/\/morrisjfwong.com\/blog\/?p=2451"},"modified":"2019-10-20T15:21:50","modified_gmt":"2019-10-20T07:21:50","slug":"%e6%89%80%e5%be%97%e5%88%86%e6%9e%90-98%e5%b9%b4%e7%b6%9c%e5%90%88%e6%89%80%e5%be%97%e7%a8%85%e5%88%86%e6%9e%90","status":"publish","type":"post","link":"https:\/\/morrisjfwong.com\/blog\/%e6%89%80%e5%be%97%e5%88%86%e6%9e%90-98%e5%b9%b4%e7%b6%9c%e5%90%88%e6%89%80%e5%be%97%e7%a8%85%e5%88%86%e6%9e%90\/","title":{"rendered":"\u3010\u6240\u5f97\u5206\u6790\u301198\u5e74\u53f0\u7063\u7d9c\u5408\u6240\u5f97\u7a05\u5206\u6790"},"content":{"rendered":"<p>\u4f9d\u64da<strong>\u8ca1\u653f\u90e898\u5e74\u7d9c\u5408\u6240\u5f97\u7a05<\/strong>\u7d71\u8a08\u8cc7\u6599\u6a94. \u6211\u7814\u7a76\u4e86\u4e00\u4e0b\u7d9c\u5408\u6240\u5f97\u7d71\u8a08\u8cc7\u6599, \u6574\u9ad4\u7684\u6240\u5f97\u5206\u5e03\u4e26\u6c92\u6709\u5927\u6539\u8b8a; \u4e0d\u904e, \u5982\u679c\u4f9d\u64da\u57ce\u5e02\u8207\u5730\u5340\u4f86\u770b, \u5c31\u53ef\u4ee5\u8207\u73fe\u4eca\u7684\u793e\u6703\u8da8\u52e2\u4f5c\u4e00\u500b\u9023\u7d50\u4e86.<\/p>\n<h6>\u9ad8\u6240\u5f97, \u9ad8\u7a05\u984d<\/h6>\n<p>\u4f9d\u73fe\u4eca\u7684\u53f0\u7063\u6240\u5f97\u7a05\u5236\u5ea6, <strong>\u9ad8\u6240\u5f97<\/strong>\u610f\u5473\u8457<strong>\u9ad8\u7a05\u984d<\/strong>. \u9019\u7a2e\u7a05\u6cd5\u6982\u5ff5\u4f3c\u4e4e\u7b26\u5408\u5927\u90e8\u5206\u4eba\u7684\u671f\u5f85. \u6211\u5011\u4f86\u770b\u770b\u5404\u7d1a\u8ddd\u7d9c\u5408\u6240\u5f97 vs \u61c9\u7d0d\u7a05\u984d\u7d50\u679c, \u53ef\u4ee5\u770b\u5230\u7d71\u8a08\u7d50\u679c\u7684\u78ba\u662f\u7b26\u5408\u9019\u7a2e\u8da8\u52e2.<\/p>\n<blockquote>\n<div class=\"bqtitle\">\u7d9c\u5408\u6240\u5f97 &#038; \u61c9\u7d0d\u7a05\u984d \u6bd4\u7387\u5206\u6790:<\/div>\n<p>(A) \u6240\u5f97 0\u842c ~109\u842c: \u7372\u5f97\u5168\u570b 73% \u7d9c\u5408\u6240\u5f97, \u7e73\u4ea4\u5168\u570b 25% \u7d9c\u6240\u7a05.<br \/>\n(B) \u6240\u5f97400\u842c~1\u5343\u842c: \u7372\u5f97\u5168\u570b 4% \u7d9c\u5408\u6240\u5f97, \u7e73\u4ea4\u5168\u570b 15% \u7d9c\u6240\u7a05.<br \/>\n(C) \u6240\u5f971000\u842c\u542b\u4ee5\u4e0a: \u7372\u5f97\u5168\u570b 4% \u7d9c\u5408\u6240\u5f97, \u7e73\u4ea4\u5168\u570b 25% \u7d9c\u6240\u7a05.\n<\/p><\/blockquote>\n<p>\u7c21\u55ae\u7684\u8aaa\uff0c\u5c31\u662f\u53f0\u7063\u7684\u7d9c\u6240\u7a05\u7a05\u6536\u4e2d\uff0c\u4e3b\u8981\u7531\u9ad8\u6240\u5f97\u8005\u8ca2\u737b\u70ba\u4e3b\u3002\u5c11\u6578\u7684\u9ad8\u6240\u5f97(\u5e74\u6536\u5165>400\u842c)\u5bb6\u5ead\u53d6\u5f97\u7d04 8% \u5168\u570b\u6536\u5165\uff0c\u7e73\u4ea4\u5168\u570b 40% \u7d9c\u6240\u7a05\u3002\u9019\u5c31\u662f\u5178\u578b\u7684 &#8220;\u9ad8\u6240\u5f97=\u9ad8\u7a05\u984d&#8221; \u7684\u793e\u6703\u8ca1\u52d9\u7d50\u69cb\u3002\u770b\u4f3c\u4e0d\u516c\u5e73\uff0c\u537b\u662f\u6700\u53ef\u80fd\u7522\u751f\u548c\u5e73\u76f8\u8655\u7684\u793e\u6703\u3002<\/p>\n<div class=\"imgbox\" style=\"width:520px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2011\/04\/year-98-tax-summary-01a3b.png\" alt=\"\" title=\"year-98-tax-summary-01a3b\" width=\"520\" height=\"500\" class=\"alignnone size-full wp-image-2453\" \/><\/p>\n<p class=\"imginfo\">\u5404\u7d1a\u8ddd\u7d9c\u5408\u6240\u5f97 vs \u61c9\u7d0d\u7a05\u984d, \u6c11\u570b98\u5e74, source:\u8ca1\u653f\u90e8.<\/p>\n<\/div>\n<p>\u5982\u679c, \u6211\u5011\u518d\u7528 &#8220;<strong>\u7a05\u7387<\/strong>&#8221; \u4f86\u5206\u6790, \u53c3\u8003\u4e0b\u5716, \u53ef\u4ee5\u5f97\u5230\u5e7e\u500b\u7d50\u8ad6:<\/p>\n<blockquote>\n<div class=\"bqtitle\">\u5bb6\u5ead\u7d9c\u5408\u6240\u5f97\u7a05\/\u5e73\u5747\u7684\u7a05\u7387<\/div>\n<p>(A) \u5168\u570b\u7684\u5bb6\u5ead\u7d9c\u5408\u6240\u5f97\u7a05, \u5e73\u5747\u7684\u7a05\u7387\u7d0413.6%, \u6709\u6548\u7a05\u73875.3% !<br \/>\n(B) \u6240\u5f97\u7d040~109\u842c\u7d1a\u8ddd: \u5e73\u5747\u7684\u7a05\u7387\u7d046~8%, \u6709\u6548\u7a05\u73871.4%~4%<br \/>\n(C) \u6240\u5f971000\u842c\u4ee5\u4e0a\u7d1a\u8ddd: \u5e73\u5747\u7684\u7a05\u7387\u7d0436%, \u6709\u6548\u7a05\u738734%\n<\/p><\/blockquote>\n<div class=\"imgbox\" style=\"width:640px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2011\/04\/year-98-tax-summary-02a2b.png\" alt=\"\" title=\"year-98-tax-summary-02a2b\" width=\"640\" height=\"400\" class=\"alignnone size-full wp-image-2454\" \/><\/p>\n<p class=\"imginfo\">\u5404\u7d1a\u8ddd \u7d9c\u5408\u6240\u5f97 \u8207 \u7a05\u7387\u7d71\u8a08\u8868, \u6c11\u570b98\u5e74, source:\u8ca1\u653f\u90e8.<\/p>\n<\/div>\n<p>\u6240\u4ee5, \u80fd\u5920\u7e73\u591a\u9ede\u7a05, \u662f\u5f88\u5e78\u798f\u7684; \u80fd\u5920\u5c11\u7e73\u9ede\u7a05\u4e5f\u662f\u798f\u6c23\u3002\u4e0d\u904e, \u9b54\u65c5\u58eb\u5012\u662f\u5e0c\u671b\u80fd\u5920\u591a\u7e73\u9ede\u7a05\u3002\u7562\u7adf\u7e73\u5f97\u591a, \u5269\u4e0b\u7684\u4e5f\u6bd4\u8f03\u591a!<\/p>\n<h6>\u57ce\u5e02\u8207\u9109\u6751: \u5dee\u7570\u771f\u5927! \u4f46\u662f, \u53f0\u5317\u662f\u95dc\u9375.<\/h6>\n<p>\u4f9d\u64da\u8ca1\u653f\u90e8\u7684\u7e23\u5e02\u7d71\u8a08, \u53c3\u8003\u4e0b\u5716, \u57ce\u5e02\u5730\u5340\u7684\u78ba\u64c1\u6709\u6700\u591a\u7684\u6240\u5f97. \u8209\u4f8b\u8aaa, \u53f0\u5317\/\u65b0\u5317\/\u9ad8\u96c4\/\u53f0\u4e2d\u56db\u5730\u5c31\u56ca\u62ec\u5168\u570b6\u6210\u7684\u7d9c\u5408\u6240\u5f97. \u4e0d\u904e, \u6709\u8da3\u7684\u8cc7\u6599\u662f:<\/p>\n<blockquote>\n<div class=\"bqtitle\">\u5404\u57ce\u5e02\u7684\u6240\u5f97\u8ca2\u737b<\/div>\n<p>(A) \u53f0\u5317\u5e02, \u64c1\u5168\u570b 20% \u7d9c\u5408\u6240\u5f97, 30% \u6de8\u6240\u5f97, \u7e73\u51fa\u5c07\u8fd1\u5168\u570b 4\u6210 \u7d9c\u6240\u7a05.<br \/>\n(B) \u53f0\u5317\/\u65b0\u5317\/\u9ad8\u96c4\/\u53f0\u4e2d, \u64c1\u5168\u570b60%\u7d9c\u5408\u6240\u5f97, \u7e73\u51fa\u5c07\u8fd1\u5168\u570b 7\u6210 \u7d9c\u6240\u7a05.<br \/>\n(C) \u5168\u570b\u53ea\u6709 \u53f0\u5317\u5e02\/\u65b0\u7af9\u5e02, \u7e73\u51fa\u7684\u7d9c\u6240\u7a05\u7684\u6bd4\u91cd&#8221;\u9ad8\u65bc&#8221;\u7d9c\u6240\u5f97\u6bd4\u91cd.\n<\/p><\/blockquote>\n<p>\u9019\u544a\u8a34\u6211\u5011: <strong>\u53f0\u5317\u5e02\/\u65b0\u7af9\u5e02<\/strong> \u9019\u5169\u57ce\u5e02\u7684\u6240\u5f97\u6700\u9ad8, \u6240\u4ee5\u4e5f\u5fc5\u6703\u8ca2\u737b\u8f03\u9ad8\u7684\u7a05\u984d. \u76f8\u5c0d\u7684, \u4e5f\u53ef\u80fd\u6703\u6210\u70ba\u88dc\u8cbc\u5176\u4ed6\u57ce\u5e02(\u6216\u662f\u5168\u570b\u6027)\u7684\u4f86\u6e90\u3002<img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/images\/morrisjfwong-favicon-bw.png\" class=\"end\" alt=\"\" title=\"\" width=\"14\" height=\"14\" \/><\/p>\n<div class=\"imgbox\" style=\"width:640px\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/morrisjfwong.com\/blog\/wp-content\/uploads\/2011\/04\/year-98-tax-summary-03a4b.png\" alt=\"\" title=\"year-98-tax-summary-03a4b\" width=\"640\" height=\"375\" class=\"alignnone size-full wp-image-2455\" \/><\/p>\n<p class=\"imginfo\">98\u5e74\u5404\u57ce\u5e02\u7684\u7d9c\u5408\u6240\u5f97\u6bd4\u91cd &#038; \u7d9c\u6240\u7a05\u6bd4\u91cd, \u6c11\u570b98\u5e74, source:\u8ca1\u653f\u90e8.<\/p>\n<\/div>\n<h6>\u53c3\u8003\u8cc7\u6599<\/h6>\n<p><small><\/p>\n<li><a href=\"http:\/\/morrisjfwong.com\/blog\/%e6%89%80%e5%be%97%e5%88%86%e6%9e%90-%e4%bd%a0%e8%b2%a2%e7%8d%bb%e8%87%aa%e5%b7%b1%e5%a4%9a-%e9%82%84%e6%98%af%e8%b2%a2%e7%8d%bb%e5%9c%8b%e5%ae%b6%e5%a4%9a\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u9b54\u65c5\u58eb \/ \u6240\u5f97\u5206\u6790: \u4f60\u8ca2\u737b\u81ea\u5df1\u591a? \u9084\u662f\u8ca2\u737b\u570b\u5bb6\u591a?<\/a><\/li>\n<li><a href=\"http:\/\/www.fdc.gov.tw\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u8ca1\u653f\u90e8<\/a>\u7db2\u7ad9\u8cc7\u6599, http:\/\/www.fdc.gov.tw\/<\/li>\n<li><a href=\"http:\/\/morrisjfwong.com\/blog\/%E5%88%86%E6%9E%90-%E5%8F%B0%E7%81%A3%E7%9A%84%E5%AE%B6%E5%BA%AD%E6%94%B6%E5%85%A5%E5%88%86%E5%B8%83%E6%88%91%E7%9A%84%E7%99%BC%E7%8F%BE\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u9b54\u65c5\u58eb \/ \u53f0\u7063\u5bb6\u5ead\u6536\u5165\u5206\u5e03 &#038; \u6211\u7684\u767c\u73fe<\/a>.<\/li>\n<p><\/small><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f9d [&#038;hellip<\/p>\n","protected":false},"author":1,"featured_media":2453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[86,66],"tags":[128,95,129,235],"class_list":["post-2451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economy","category-asset","tag-128","tag-95","tag-129","tag-235"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u3010\u6240\u5f97\u5206\u6790\u301198\u5e74\u53f0\u7063\u7d9c\u5408\u6240\u5f97\u7a05\u5206\u6790<\/title>\n<meta name=\"description\" content=\"\u525b\u525b\u4e0b\u8f09\u8ca1\u653f\u90e898\u5e74\u7d9c\u5408\u6240\u5f97\u7a05\u7d71\u8a08\u8cc7\u6599\u6a94. \u6211\u7814\u7a76\u4e86\u4e00\u4e0b\u7d71\u8a08\u8cc7\u6599, \u5c31\u7528\u4ee5\u4e0b\u7684\u5716\u8868\u4f5c\u4e00\u500b\u7c21\u55ae\u7684\u7d50\u8ad6. \u770b\u8d77\u4f86, \u6574\u9ad4\u7684\u5206\u5e03\u4e26\u6c92\u6709\u5927\u6539\u8b8a; 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