© 2022 Gogolook Co., Ltd. 本公司通過國際資訊安全標準 ISO27001、國際隱私資訊標準 ISO27701、銀行等級傳輸驗證。 本網站服務僅供貸款資訊比較,不提供代辦服務,也不收取費用。 關於來臺工作簽證、稅務相關最新資訊請見:勞動部勞動力發展署外國人在臺工作網、外國人在臺灣及內政部移民署網站。 已辦保存登記之房屋移轉時,新所有人應填具契稅申報書,檢附公定格式契約書及相關附件,向房屋所在地之稅捐分處辦理契稅申報;未辦保存登記之房屋移轉時,新舊所有人應共同申報。 答:外國人所有土地出售,如經查明出售土地前1年內,在臺住滿183天以上,並在該地辦妥外僑居留登記,其出售之土地符合自用住宅用地有關規定者,準按一生一次自用住宅用地稅率課徵土地增值稅。
- 想要了解2022 所得稅試算可以參考,2022年所得稅級距與試算,同時想要聰明繳所得稅。
- 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年度薪資所得扣繳稅額表依有無配偶及受扶養親屬人數計算每月應扣繳稅額〔有配偶 …
- 答:外國人出售土地,應自訂立買賣契約之日起30日內向土地所在地稅捐分處申報土地移轉現值,如欲申請按自用住宅用地稅率核課土地增值稅,應於土地移轉現值申報書上勾選按自用住宅用地稅率核課,並檢附契約書、外僑居留登記證及護照影本各1份。
雖說為因應無紙化數位時代,所得稅法已修正為:針對各式憑單採「原則免填發,例外予以填發」的方式,只要在符合一定情形下,僱主就可以不用再寄發憑單給納稅義務人(你的員工)。 答:由書立憑證之立約人或立據人至郵局購買印花稅票,貼用於應稅憑證上並依規定銷花。 如金額巨大不便貼用印花稅票時,可至就近之地方稅捐稽徵機關申請開立印花稅繳款書逕向銀行繳納後,將繳稅後之繳款書黏貼於憑證上。 但汽缸總排氣量超過2,400 cc、完全以電能為動力之馬達最大馬力超過262英制馬力(HP)或265.9公制馬力(PS)者,其免徵金額以2,400 cc、262英制馬力(HP)或265.9公制馬力(PS)車輛之稅額為限,超過部分,不予免徵。 答:房屋稅是按月計課,如果實際使用情形或持有房屋戶數有變動,應於30日內以電話、傳真或申請書等方式向房屋所在地之稅捐分處申請改課。 如在變更月份16日以後申報者,自次月份適用變更後稅率,在變更月份15日以前申報者,當月份適用變更後稅率。
110年度薪資所得扣 繳稅額表: 所得稅扣繳憑單其實很重要?
因此,公司正職員工(有勞健保)若有填寫免稅額申報表,則超過該表規定之薪資才需要扣繳,若無配偶及受扶養親屬者之起扣標準為84501元。 因此,若董監酬勞超過84501元,則需扣繳5%。 但如果應扣未扣或短扣的稅額在新臺幣3,000元以下,而且已經在期限內補繳稅款及補報扣繳憑單的話,免予處罰。 因110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109年度相同。 (2)每月薪資如採分次發放者,應按全月給付數額之合計數計算扣繳稅額。
110年薪資所得扣繳稅額表 長照機構成本 用水計畫書 110年度薪資所得扣 繳稅額表 企業併購法修正 善化廠房出租 110年度薪資所得扣 繳稅額表 實收資本額營業額 廢棄物代碼判定 替代役資格獨子 薪資所得特別扣除額2021. 進入繳稅步驟前會先顯示所得項目、各項收入分別是多少、要繳多少稅,但線上查詢的條件就是憑證或查詢碼,以下說明如何取得憑證、查詢碼。 查詢110年個人薪資所得、綜合所得的方法可大致分傳統的臨櫃查詢,最簡單只要記得帶證件就好,查詢後可以請人員一併申報,但限制就是有營業時間、要花時間車程跑一趟。
110年度薪資所得扣 繳稅額表: 服務園地
貸鼠先生為每一位民眾創造便捷、安全、高效的金融服務體驗,以實踐普惠金融的價值。 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。
薪資所得扣繳稅額表(含薪資所得受領人免稅額申報表) 該附件為104至110年度薪資所得扣繳稅額表。 附件110年度薪資所得扣繳稅額表說明.pdf 110年度薪資所得扣繳稅額表 … 110年度薪資所得扣 繳稅額表2025 薪資所得扣繳稅額表(含薪資所得受領人免稅額申報表) 該附件為104至110年度薪資所得扣繳稅額表。. 110年度薪資所得扣繳稅額表說明.pdf. 110年度薪資所得扣繳稅額 …
110年度薪資所得扣 繳稅額表: 薪資扣繳
另兼職薪資單次給付金額若達基本工資(110年為24000元),則須扣取補充保費(110年 … 中央政府機關學校薪津及獎金發放日 . 各類所得扣繳率標準 . 110年度薪資所得扣繳稅額表. 110年度薪資所得扣繳稅額表說明.docx.
同一課稅年度居留未滿183天). 50, 1.月支薪資(在本校有健保者). 2.定額給付值勤加班費. 按薪資所得扣繳稅額表扣繳。 自110年1月1日起,以全月薪給付 …
110年度薪資所得扣 繳稅額表: 薪資預扣所得稅
其中全月給付總額在每月基本工資1.5倍(2022年為37,875元)以下者,須扣繳6%稅款;超過者則應按總額扣繳18%。 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。 答:外國人出售土地,應自訂立買賣契約之日起30日內向土地所在地稅捐分處申報土地移轉現值,如欲申請按自用住宅用地稅率核課土地增值稅,應於土地移轉現值申報書上勾選按自用住宅用地稅率核課,並檢附契約書、外僑居留登記證及護照影本各1份。 此外還要負擔執行費用。 如納稅義務人有短漏報所得,在未經檢舉及未經稽徵機關或財政部指定之人員進行調查前,自動提出補報者,除補徵稅款外,應就補徵之稅款加計利息一併徵收,可免予處罰。 就小編之前所聽過的案例,有些公司會低報「給付總額」,員工回去查證後,更發現到勞、健保也跟著低報。
要注意的是基本生活費 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。 領政府發放的「疫情相關津貼補助」或是政府贈與的「三倍券」,免計入所得。 納稅義務人、配偶或申報受扶養親屬有「薪資收入」者,應分別就「薪資所得特別 … 110年度薪資所得扣繳稅額表依有無配偶及受扶養親屬人數計算每月應扣繳稅額﹝有配偶者及無配偶者均適用﹞ 頁數: 第1 頁單位:新臺幣元配偶及受扶養親屬每月 110年度薪資所得扣 繳稅額表2025 …
110年度薪資所得扣 繳稅額表: 相關文章
這篇幫大家整理所得稅級距總表,讓你一目瞭然所得稅級距,以及比較各項扣除額增加了多少。 想要了解2022 所得稅試算可以參考,2022年所得稅級距與試算,同時想要聰明繳所得稅。 答: 外僑辦理結算申報時,應將當年度已申報之所得額合併計算應納稅額,至於先前已繳納該年度稅款,可以退抵。 答:外僑納稅義務人應該向申報日當時居留地﹝依居留證登記地址﹞國稅局辦理申報,居留地址在臺北市或高雄市者,分別向財政部臺北國稅局或財政部高雄國稅局服務科外僑股辦理;居留地址在臺灣省者,則向該地區國稅局及所屬分局、稽徵所辦理。
並於次年一月底前填發扣繳憑單,. 以利納稅義務人(所得人)申報 … 兼職所得(50):5%。 每次給付金額未達薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣標準者,免予扣繳。 (109年的起扣標準、110年的 …
110年度薪資所得扣 繳稅額表: 相關連結
(2)獎金、津貼、補助款等非每月給付之薪資及兼職所得,按其給付額扣取5%,免併入全月給付總額扣繳;自100年1月1日起扣繳義務人每次給付金額未達薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣標準者(111年度為86,001元),免予扣繳。 答:外僑綜合所得稅納稅義務人未依規定辦理結算申報,而經稽徵機關調查發現有依規定課稅之所得額,除補稅款外,應處以所漏稅額三倍以下罰鍰。 110年度薪資所得扣 繳稅額表 但是如果在未經檢舉及未經稽徵機關或財政部指定之人員進行調查前,自動提出補報者,除補徵稅款外,應就補徵之稅款加計利息一併徵收,可免予處罰。 109年度薪資所得扣繳稅額表依有無配偶及受扶養親屬人數計算每月應扣繳稅額〔有配偶 …
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” width=”601px” alt=”110年度薪資所得扣 繳稅額表”/>