109年綜合 所得稅試算7大著數2025!(小編貼心推薦)

(或治裝費、進修費、工具支出,每項限薪資的3%)身心障礙200,000儲蓄投資270,000教育學費25,000幼兒學前120,000長期照護120,000財產交易損失不超過申報的財產交易所得基本稅額基本所得免稅額(個人)670萬元保險死亡給付免稅額3330萬元※ 本站僅彙整資料,以上資訊將以國稅局官網公告為主。 (或治裝費、進修費、工具支出,每項限薪資的3%)身心障礙207,000儲蓄投資270,000教育學費25,000幼兒學前120,000長期照護120,000財產交易損失不超過申報的財產交易所得基本稅額基本所得免稅額(個人)670萬元保險死亡給付免稅額3330萬元※ 本站僅彙整資料,以上資訊將以國稅局官網公告為主。 [最新] 2021,2022年綜合所得稅試算,自動報稅計算Excel免費軟體表格app懶人包 隨著每年民國109年,110年,2020年,2021年四月的到來,大家就要開始準備五月底要繳稅的相關資料;然而, 通常這些資料的準備與計算是 相當惱人 的 。 另外,如果你因為依規定隔離等特殊情況,展延期限可以更長,根據財政部更早的一份公告,因武漢肺炎遭隔離治療、居家隔離、居家檢疫、集中隔離或集中檢疫者,如果無法如期申報,可「延期申報」,或是「分期繳納稅捐」,最長可以延期一年。

單身族羣年收入 408,000以下免繳稅、雙薪無小孩族羣年收入未達816,000免繳稅、雙薪扶養一位大專以下學童或未滿70歲長輩族羣,年收入:904,000 免繳稅,雙薪扶養一位 未滿 5 歲學前幼兒,年收入 1,024,000元以下免繳稅。 貸鼠先生為您比較各種銀行貸款方案,一次 10 間以上銀行貸款比較,整理各家銀行信貸,提供快速試算功能精算每月還款金額,找出最低利息負擔方案,最適合精打細算的您。 109年綜合 所得稅試算2025 林端容,致力於讓臺灣創業環境更友善。 臺大經濟系畢業,現任 Simpany 簡單開公司共同創辦人,能夠體會創業者的辛酸與視角、同時具備政府服務經歷,希望能將經驗整理分享、資源串接得更理想。 政府服務經驗包括:臺北市政府市政顧問、臺北市產發局顧問委員、經濟部中小企業處社企聚落發展委員等。

109年綜合 所得稅試算: 公告訊息

創業經驗包括:Simpany 簡單開公司共同創辦人、Changee 暢橘文化股份有限公司執行長、Changee串串創意行動營發起人、曾獲 Shopping Design Award Best 100 最佳藝文平臺、AAMA 109年綜合 所得稅試算 臺北搖籃計劃第四期創業家、MOSA 臺灣首屆國際性創新創業年度會議主席等。 註:第 2、3 例子為雙薪家庭,如果為單薪,薪資特別扣除額只能扣除一人。 或薪資未達 20 萬須以實際情況扣除。

  • ➄附上足以證明費用與業務有關的文件,必要時,稅捐機關可以向納稅人或所得人要求,提供僱主開立與業務相關證明。
  • 想了解基本生活費請參考【2022 繳稅三大重點:基本生活費的計算方式】。
  • 註:分開計稅者,算「所得淨額」時只能算跟個人有關的扣免額,主要是「免稅額」與「薪資特別扣除額」。

而夫妻二人的「標準扣除額」和全戶的「基本生活費」,都要計入在「申報戶」中。 從我們提供的試算表單上,可以看出所得稅的計算結構可以分成三個階段: ① 第一步,把所得總額減掉「扣免額」/基本生活費,計算出所得淨額,這是課稅基準也是決定稅率的依據。 (為什麼需要扣成「淨額」的原因一樣也推薦參考此文) ② 第二步,將淨額乘以稅率並扣掉累進差額,算出應納稅額 ③ 把退稅扣稅額扣掉。 【用舊公式計算】免稅額+標準/列舉+薪資特別扣除額免稅額8.8x4=35.2萬元標準扣除額12x2=24萬元薪資扣除額20x2=40萬元基本生活費17.1x4=68.4萬元差額68.4萬-(35.2萬+24萬+40萬)=-31萬元免稅額+標準/列舉+薪資特別扣除額>基本生活費,無法做扣除額抵減。 夫妻分開計稅時的「免稅額」「扣除額」怎麼切分?

109年綜合 所得稅試算: 公告109年度綜合所得稅及所得基本稅額相關免稅額、扣除額及課稅級距金額

因109年度適用之平均消費者物價指數未達上述應行調整標準,均免予調整,各項金額與108年度相同。 綜所稅試算:僅供參考 (109年) (本試算服務對於有配偶者,僅提供納稅義務人及配偶所得採合併計算稅額方式估算,另有股利所得者及薪資收入採必要費用減除者不適用本試算服務) 綜所稅試算條件輸入表格. (綜合所得總額-免稅額-扣除額)X稅率=綜合所得稅. 綜合所得稅是每年 5 月報稅,課稅基準是前一年 1 月到 12 月的所得(以整年收入來計算)。

109年綜合 所得稅試算

併入綜合所得總額課稅:按股利所得8.5%計算可抵減稅額,且同一申報戶須合併加總,可抵減稅額以8萬元為限。 您使用的是已經不支援的過時作業系統,將無法瀏覽本網站,請更新您使用的作業系統以確保瀏覽的流暢與安全。 如果覺得推算來推算去很麻煩,可以直接用我們的試算表分別試算幾回看看。

109年綜合 所得稅試算: 機關介紹

課稅的基本單位是「申報戶」,如果是單身的話申報戶可以只有自己一人,已婚的話就一定要跟配偶同一個申報戶(夫妻合併報稅,但可以分開計稅)。 另外可以列報扶養親屬,扶養親屬也要算進申報戶。 我們常討論怎麼報稅比較划算,很大一部分就是在看要把誰納入申報戶(扶養),以及夫妻應該怎麼計稅。 歡迎光臨臺北國稅局稅務專區-109年度綜合所得稅結算申報稅額試算服務作業,國稅局為便利納稅義務人申報綜合所得稅,提供綜合所得稅結算申報稅額試算服務,對於符合一定條件之民眾,國稅局將先行為民眾試算綜合所得稅,民眾於收到稅額試算通知書確認無誤後,確認回復或自行繳納稅款即完成報稅手續,方便又快速。.

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” width=”602px” alt=”109年綜合 所得稅試算”/>

分類:稅務 | 標籤:一般扣除額, 免稅額, 分離課稅, 列舉扣除額, 執行業務所得, 基本生活費, 應納稅額, 所得淨額, 所得總額, 扶養, 標準扣除額, 特別扣除額, 稅率, 稅額試算, 累進差額, 結算申報, 綜合所得淨額, 綜合所得稅, 股利所得. 因為所得總額與其他加起來相同,兩者相減後為 0 元,因此,不用繳納稅金了! 夫妻年收入也以相同的方式計算出來的,可以對照上方 2022 年的所得扣除額與稅率級距一覽表。 要注意的是基本生活費 109年綜合 所得稅試算2025 19.2 萬元,並非人人都可扣除,基本生活費要大於免稅額、標準/列舉扣除額、儲蓄投資、身心障礙、教育學費、幼兒學前、長期照顧特別扣除額的加總,兩之間的差額纔可再另外扣除。

109年綜合 所得稅試算: ( 所得分開計稅,夫為分開計稅者:約6.6萬元

夫妻收入高且非薪資收入多(包括投資、利息,會計師或模特兒等執行業務所得等),較可能適合所得分開計稅。 有個試算表的好處是:每次談到稅務新制,新聞比較來比較去,夫妻報稅該分該合比較划算,總得看一堆文字夾數字,看得眼都花了。 現在有了現成的表單,想比什麼就輸入表單裡算一算,很多東西都簡單多了! 如果擔心不清楚的話,後面我們會舉一個案例,針對夫妻報稅可以有的五種做法,一一實際試算、比較給你看。 單說公式可能不清楚,貸鼠先生就不同家庭組成、收入分別試算了不同案例的所得稅額,想知道更多詳細資訊,可以參考「所得稅試算教學攻略!教你算出不同身分.家庭要繳多少稅」。

  • 夫妻年收入也以相同的方式計算出來的,可以對照上方 2022 年的所得扣除額與稅率級距一覽表。
  • 這部分公告詳情(包含詢問申請流程窗口電話)可見此連結。
  • 綜所稅試算:僅供參考 (109年) (本試算服務對於有配偶者,僅提供納稅義務人及配偶所得採合併計算稅額方式估算,另有股利所得者及薪資收入採必要費用減除者不適用本試算服務) 綜所稅試算條件輸入表格.
  • 現行稅法規定,除特定例外(例如前面講的,新婚第一年),夫妻一定要「合併報稅」,但可以「分開計稅」。
  • 註:第 2、3 例子為雙薪家庭,如果為單薪,薪資特別扣除額只能扣除一人。
  • 因為所得總額與其他加起來相同,兩者相減後為 0 元,因此,不用繳納稅金了!

臺灣的稅率級距分成5%、12%、20% 、30%、40%,依你的所得淨額來決定稅率。 不過並不是你的淨額落在12%就代表你繳的稅全部是12%。 109年綜合 所得稅試算2025 假設你的所得淨額是60萬,那麼其中的54萬是用6%計算,剩下的6萬纔是用12%做計算。 109年綜合 所得稅試算 國稅局為了方便大家計算,所以直接幫你算好差額,所以你只要把60萬x12%-累進差額,就可以得到你要付的稅金了。

109年綜合 所得稅試算: 相關文章

如果你在「特定費用減除」的區塊有填寫你想認列的費用, Ragic 會幫你計算你列出來的項目總和是否大於 20 萬,幫你在「20 萬」跟你列的總數之間,選一個比較高的數字放在「薪資所得扣除額」。 首先,把過去一整年的收入減去扣除額,可獲得「所得淨額」,個人綜合所稅的免稅額和扣除額可直接參考下方表格,依據你的家庭狀態和身分對照金額。 所得稅是將過去一年的所得,扣掉政府規定的「扣除額」、乘以課稅稅率,所得出的結果。 像是 2022 年 5 月要申報 2021 年的總收入、2023 年 5 月要申報 2022 109年綜合 所得稅試算 年的總收入等以此類推,實際繳稅要以申報當下為主,不過我們還是能先試算大概要繳納多少所得稅。

可以有兩種,一是隻將薪資分開計算,二是「將所有所得都分開計算」。 因此,加上合併計稅的選項,一對夫妻總共會有五種計稅方式可供選擇(新婚夫妻則還有分開申報的選項,等於有六種)。 另一個不算是「稅務新制」,不過財政部會特別提出來提醒的,就是因為去年同婚專法通過,今年新增了許多同志新婚伴侶,這些新婚伴侶和異性戀夫妻一樣,新婚的第一年享有一個跟之後不一樣的特別權利,那就是可以選擇要:① 當自己還單身,雙方都分開申報所得稅 ② 用新婚的身份,合併報稅(可選擇是否分開計稅)。

109年綜合 所得稅試算: 綜合所得淨額 = 所得總額 – 免稅額 – 扣除額(標準/列舉擇一) – 特別扣除額 – 基本生活費差額

這樣算出應繳稅約 1 109年綜合 所得稅試算 萬(10,200)元。 現行稅法規定,除特定例外(例如前面講的,新婚第一年),夫妻一定要「合併報稅」,但可以「分開計稅」。 假如選擇分開計稅,還有幾個選擇題:(一)得選擇要讓配偶中的哪一方作為「分開計稅者」(另一方以「戶」為單位報稅並享申報戶相關的扣免額[註]);(二)「分開計算」的標的是什麼?

109年綜合 所得稅試算

這邊簡單說明一下,一般而言分開計稅者只能計入自己的免稅額以及與個人較有關的扣除額(薪資特別扣除額、儲蓄投資特別扣除額),其他如標準扣除額和其他家戶相關的扣除額都應該算在申報戶裡扣除。 例如,夫妻兩人薪資分開計稅,夫為分開計稅者的話,以他來計算的稅額不能計入標準扣除額,而妻子那邊的申報戶則可以報標準扣除額兩人的額度。 當你把所有收入加總後,接下來按照公式進行一系列的減除,先減掉基本免稅額每人是 TWD92,000,再來標準扣除額、列舉扣除額二選一扣除,如果你有符合一些特殊規定,例如身心障礙、家中有學齡幼兒,就可再減掉特別扣除額,特別注意的是,薪資扣除額有兩種,如果是一般上班族,選擇固定扣除額,如果是表演藝術者,可以選擇薪資必要費用。 各種扣除額的規定與額度參考下表,或【2022扣除額、免稅額一覽表】;列舉/標準扣除額的選擇與規定參考【列舉/標準扣除額怎麼選?】。 這兩個部分若忘了填,系統會強制要求填寫。

109年綜合 所得稅試算: 服務園地

您的瀏覽器不支援或未開啟JavaScript功能,將無法正常使用本系統,請開啟瀏覽器JavaScript功能,以利系統順利執行。 線上取得查詢碼 所得人可使用「健保卡+註冊密碼」、「自然人憑證」、「電子憑證」、「行動電話認證」線上取得查詢碼。 形象圖輪播判斷您的瀏覽器不支援JavaScript功能,若網頁功能無法正常使用時,請開啟瀏覽器JavaScript狀態。 首先,目前報稅/繳稅時間已全面展延囉! 財政部已公告,往年要在五月份報完繳完的稅,今年截止期限改為 6/30,多一個月的展延期。