108年 綜合所得稅10大優點2025!(震驚真相)

對於符合稅額試算的民眾,其應自行繳納稅額在2萬元以下者,今年4月25日起至6月30日止亦可憑自然人憑證、「已註冊健保卡」及密碼或行動身分識別服務至前述超商多媒體事務機列印繳款單,即可在超商繳稅,免再至國稅局申請補發,可節省來往奔波時間。 唯一變動的是108年度課稅級距由六級修正為五級,最高稅率降至40%。 所得淨額0元至54萬元以下,適用最低級距的5%稅率;超過54萬元至121萬元以下,適用12 108年 綜合所得稅 %稅率;超過121萬元至242萬元以下,適用20%稅率;超過242萬元至453萬元以下,適用30%稅率;所得淨額超過453萬元以上,適用40%最高級距稅率。 個人基本所得額免稅額度為670萬元,營利事業基本所得額免稅額度為50萬元,保險死亡給付免稅額度是3330萬元。

108年 綜合所得稅

財政部南區國稅局表示,一○八年度綜合所得稅總計寄出二萬二千餘件退稅憑單,最後一批退稅憑單已於今年一月十八日前寄出,但截至今年一月底尚有八千二百餘件尚未兌領,最後期限於三月十九日截止,提醒尚未兌領的民眾於期限前儘速提出兌領。 二、107年度起,實施股利所得課稅新制(申報戶可選擇股利併入綜合所得總額按累進稅率課稅或按28%稅率分開計稅),108年度起,薪資所得計算採定額減除或必要費用減除擇一擇優適用方式,部分統計表陳示方式與內容有所異動,不宜作時間數列比較分析。 股利所得的報稅方式,主要是看個人綜所稅申報適用的課稅級距,若是稅率在20%以下,可選擇〈圖中方式一〉股利所得合併計稅,即享有8.5%抵減稅額(上限8萬元);如適用稅率30%的民眾,則須依實際的股利所得進行估算再擇優選用;如是適用40%稅率的民眾,則選擇按〈圖中方式二〉28%稅率分開計稅,享受股利所得適用較低稅率。 1.經減除本特別扣除額後,全年綜合所得稅適用稅率在20%以上,或本人或配偶之薪資所得分開計算稅額適用稅率在20%以上,或本人或配偶之各類所得分開計算稅額適用稅率在20%以上。

108年 綜合所得稅: 所得稅新制 : 「長期照顧特別扣除額」幫您減負擔

隨著108年5月24日同婚專法上路,同性伴侶可以登記結婚,只要是108年度結婚的同性伴侶,今年報稅時也可報在一起了,但因屬結婚當年度,仍可試算分開或合併申報的應納稅額,選擇最有利的申報方式;相關報稅申報書表及軟體說明,已看不到夫妻字眼,皆已全面修正為「納稅義務人及配偶」,不管男男、女女或男女,都一視同仁,但還是要特別提醒,結婚第2年開始都一定要採用合併申報。 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。 本於量能課稅並兼顧簡政便民原則,薪資所得計算方式更彈性,不分行業別,民眾得選擇核實減除符合規定之職業專用服裝費、進修訓練費或職業上工具支出之必要費用,並檢附相關證明文件自薪資收入中減除(每項費用皆有減除上限),或按原有之定額減除薪資所得特別扣除額方式計算薪資所得。 究竟薪資所得者能不能減好減滿,還是要實際試算看看,也許選擇定額20萬元扣除之薪資費用特別扣除額會更有利。

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” width=”602px” alt=”108年 綜合所得稅”/>

財政部中區國稅局鼓勵民眾自行在家以e化方式辦理綜合 所得稅 結算申報,推出「e化繳(退)稅 便捷就是寶」活動,提供設籍於該局轄內(苗栗縣、臺中市、南投縣、彰化縣及雲林縣)的納稅義務人好康抽獎活動,千萬別錯過這難得的機會。 108年 綜合所得稅 依「所得稅法」規定,綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額、課稅級距金額及退職所得定額免稅金額,當消費者物價指數(CPI)較上次調整年度上漲累計達3%以上時,就會按照上漲程度調整。 (中央社記者蔡芃敏臺北20日電)財政部今天公告108年度綜合所得稅免稅額不變,每人免稅額為新臺幣8萬8000元,超過70歲以上的民眾,免稅額為13萬2000元。 MoneySmart特別提醒,納稅義務人透過超商KIOSK查詢之所得資料,僅為申報綜合 所得稅 時之參考,納稅義務人如有其他來源之所得資料,仍應依法辦理申報。 又到了5月報稅季,108年度綜合所得稅有什麼樣的 所得稅 新措施呢? MoneySmart 幫大家整理了「108年度綜合 所得稅新制 重點總整理」,讓你快速掌握今年報稅最新修法變革及不可不知的重要資訊。

108年 綜合所得稅: 不支援您所使用的瀏覽器版本

家有一老雖如有一寶,但照顧可不輕鬆,為減輕長期照顧身心失能者家庭的經濟壓力,不論在家照顧、請人照顧或入住長照中心,只要符合衛生福利部公告「須長期照顧之身心失能者」,每人每年得定額減除12萬元並追溯自108年1月1日施行。 但為租稅公平,這項租稅優惠訂有排富條款,適用稅率在20%以上、股利及盈餘按28%分開計算或基本所得額超過670萬元者不得扣除。 108年度標準扣除額每人為12萬元,有配偶者24萬元;薪資所得特別扣除額、身心障礙特別扣除額都是20萬元。 108年 綜合所得稅 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。 親自查詢者:應提示國民身分證正本供稽徵機關核驗,無國民身分證者應提示內政部核發之居留證正本,並由稽徵機關列印載有申請人姓名、 出生年、 國民身分證統一編號或統一證號、 戶籍或通訊地址、聯絡電話及申請日期之申請書,經申請人簽章後查詢。

108年 綜合所得稅

可以,扶養子女如滿 20 歲以上,而因在校 就學、或因身心障礙或因無謀生能力受納稅義務人扶養者。 申報時應檢附在校 就學的證明(例如:當年度的繳費收據、或學生證影本、或畢業證書影本、或 是在學證明書等)以備審核。 若莊董有股利10萬元,個人所得稅新制(股利合併計稅)股利所得享有8.5%的可抵減稅額,算出來為8,500元。 三、申報扶養本人和配偶的直系親屬、子女和兄弟姊妹,不必與納稅人在同一戶籍,也不須同居在一起,只要有扶養的事實即可。 即時中心/綜合報導南韓知名女星泫雅因為精湛的舞技與華麗的表演,成為了許多粉絲心目中的女神,而她和男友Dawn(金曉鐘)交往7年感情穩定,也時常透過歌曲、社羣平臺放閃,先前男方還求婚成功,不過泫雅今透過IG透露兩人分手,「決定繼續做一個好朋友、好同事」。 委託他人代為查詢者:代理人應提示國民身分證或居留證正本,並檢附委任書或授權書正本及申請人國民身分證或居留證正本,供稽徵機關核驗,並由稽徵機關列印載有同前內容之申請書,經代理人簽章後查詢。

108年 綜合所得稅: 財政部及所屬機關

為維護人民基本生存權利,明定納稅者及受扶養親屬因維持基本生活所需之費用 ,不得加以課稅。 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。 只要民眾使用「自然人憑證」、「電子憑證」及「健保卡+密碼」網路申報綜合所得稅,就可參加抽獎,頭獎為5萬元現金。 配合長期照顧特別扣除額及基本生活所需之費用不得加以課稅等規定,放寬受扶養親屬無謀生能力認定標準為符合「因身體障礙經醫院證明不能自謀生活」、「適用長照特別扣除額」、「受監護宣告」3項之1,若是未滿60歲的直系尊親屬其標準更放寬,符合「所得低於基本生活費」、「領有身心障礙證明或手冊」、「精神衛生法嚴重病人」其中之一,即可申報扶養。 該中心特別說明,自108年度起,薪資所得計算採定額減除或必要費用減除擇一擇優適用方式,部分統計表陳示方式與內容有所異動,不宜作時間數列比較分析。 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。

如代理人所提示之申請人國民身分證或居留證為影本,須由申請人或代理人切結與正本相符,並由稽徵機關將該影本留存備查。

108年 綜合所得稅: 相關

由於物價累計上漲幅度未達3%減稅門檻,不予調整,維持107年度相同金額,每人免稅額為8萬8000元,超過70歲以上的民眾,免稅額為13萬2000元。 今年財政部首次與四大超商合作,讓民眾自109年4月28日起,持自然人憑證或「已註冊健保卡」及密碼,透過便利商店多媒體事務機(KIOSK)取得「查詢碼」,無須讀卡機,即可在家上網下載所得及扣除額資料,完成綜合所得稅結算申報,讓無讀卡機的民眾也可以享受政府提供的便捷服務。 108年 綜合所得稅2025 高雄國稅局進一步表示,今年首次辦理結算申報的納稅義務人,要使用108年度稅額試算服務,可在109年3月16日前,至財政部電子申報繳稅服務網站或財政部稅務入口網線上申請,或向各地區國稅局所轄各分局、稽徵所或服務處提出申請;符合適用資格者,國稅局會在109年4月24日寄發稅額試算通知書。 財政部表示,以往民眾健保若依附在配偶名下,但由兒女申報扶養時,兒女報稅時無法列舉其健保費扣除額,今年起不但可列舉扣除且不受金額限制。 另依所得稅法規定,納稅人、配偶或受扶養直系親屬的人身保險、勞工保險、國民年金保險及軍、公、教保險等保險費,每人每年可享二點四萬元的列舉扣除額。

  • 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。
  • 配合長期照顧特別扣除額及基本生活所需之費用不得加以課稅等規定,放寬受扶養親屬無謀生能力認定標準為符合「因身體障礙經醫院證明不能自謀生活」、「適用長照特別扣除額」、「受監護宣告」3項之1,若是未滿60歲的直系尊親屬其標準更放寬,符合「所得低於基本生活費」、「領有身心障礙證明或手冊」、「精神衛生法嚴重病人」其中之一,即可申報扶養。
  • 財政部財政資訊中心說明,統計專冊係就綜合所得稅申報覈定資料進行各式統計,未包括納稅義務人取自於「政府移轉支出」(例如政府補助款)之所得、免稅所得及分離課稅所得等資料,不宜直接用以作為衡量國民所得或貧富差距之依據,相關家戶所得資料應以行政院主計總處公佈之資料為準。
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  • 1.經減除本特別扣除額後,全年綜合所得稅適用稅率在20%以上,或本人或配偶之薪資所得分開計算稅額適用稅率在20%以上,或本人或配偶之各類所得分開計算稅額適用稅率在20%以上。
  • 依「所得稅法」規定,綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額、課稅級距金額及退職所得定額免稅金額,當消費者物價指數(CPI)較上次調整年度上漲累計達3%以上時,就會按照上漲程度調整。

以內政部核發之自然人憑證、已申辦「健保卡網路服務註冊」之全民健康保險保險憑證、行動自然人憑證(行動身分識別)或其他經財政部同意之電子憑證為通行碼或行動電話認證(限中華電信、臺灣大哥大、遠傳電信、臺灣之星、亞太電信及統一超商電信用戶)為通行碼,使用綜合所得稅電子結算申報軟體,或外僑綜合所得稅電子結算申報軟體(行動自然人憑證、行動電話認證不適用)經網際網路向財政部財政資訊中心查詢。 財政部財政資訊中心說明,統計專冊係就綜合所得稅申報覈定資料進行各式統計,未包括納稅義務人取自於「政府移轉支出」(例如政府補助款)之所得、免稅所得及分離課稅所得等資料,不宜直接用以作為衡量國民所得或貧富差距之依據,相關家戶所得資料應以行政院主計總處公佈之資料為準。 另根據行政院主計總處公佈「家庭收支調查報告」,國際間主要透過家戶面所得抽樣調查蒐集資料,並多以吉尼係數作為衡量全體家庭間所得不均程度指標,我國108年每戶吉尼係數為0.339,低於「0.4」之國際警戒線,另我國108年每人吉尼係數為0.276,亦較多數國家為低。 108年 綜合所得稅2025 財政部今天公告108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。

108年 綜合所得稅: 財政部因應嚴重特殊傳染性肺炎專區

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。 高雄國稅局表示,受嚴重特殊傳染性肺炎疫情影響,為避免人潮擁擠及減少民眾出入公共場所,財政部今年規劃更多元的網路申報方式,該局提醒民眾儘量利用網路,今年5月不用到國稅局,亦可完成綜合所得稅結算申報。 不管是想 編輯所得或扣除額資料、還是 增修受扶養親屬資料,通通都可以用手機完成報稅啦!

一、本項統計資料來源為各年度最新綜合所得稅申報覈定資料,不含分離課稅、免稅及非課稅所得,本統計表不宜作為貧富差距之比較;相關數據以行政院主計總處公佈資料為準。 一、納稅義務人查詢其課稅年度所得及扣除額資料之作業期間,為每年四月二十八日(遇例假日提前至前一工作日)起至五月三十一日(或依行政程序法規定展延結算申報截止日)止。 另外還有符合便捷報稅獎的抽獎資格,使用e化繳(退)稅者【如:使用自動櫃員機(ATM)、晶片金融卡、信用卡、行動支付、繳稅取款委託書、活期(儲蓄)存款帳戶等e化方式繳納綜合所得稅結算申報自繳稅款或設定銀行帳戶辦理直撥退稅等】,即可參加抽獎,共300個名額,每名可得電子禮券500元。