111年 12/01 108年度綜合所得稅查詢2025 兔歲報新春,捐發票換日曆活動圓滿結束,祝福大家在新的一年鴻兔大展事事順心。 桃園市政府地方稅務局於111年12月1日(星期四)分別在桃園總局、中壢分局、蘆竹…
- 另外,對於查調的各項扣除額資料,於申報時應依所得稅法有關規定列報扣除。
- 111年 12/01 兔歲報新春,捐發票換日曆活動圓滿結束,祝福大家在新的一年鴻兔大展事事順心。
- 該局呼籲,為配合政府防疫措施,請民眾多利用憑證透過網際網路查調所得、扣除額資料及報稅,若家中無讀卡機的民眾,亦可至四大超商多媒體資訊機(KIOSK)取得查詢碼,搭配「身分證統一編號、戶口名簿戶號及出生年月日」線上下載報稅資料並完成報稅,使防疫報稅兩周全。
- 國稅局官員指出,如果獨資、合夥為小規模營利事業,由國稅局查定課徵銷售額,並依規定純益率計算營利所得;但如果不屬於小規模營利事業,則由獨資、合夥營利事業提供「營所稅結算申報損益」及「稅額計算表」,列報課稅所得額,再依此歸課個人營利所得,以免因漏報遭補稅及處罰。
- 財政部北區國稅局表示,配合所得稅各式憑單免填發作業,並便利納稅義務人於所得稅結算申報期間查詢課稅年度所得及扣除額資料,自109年4月28日起至同年6月30日止,開放納稅義務人查詢所得及扣除額資料。
- 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。
- 官員舉例,B先生以獨資商號成立一家小規模營利事業做網路銷售,經國稅局查定,B每月銷售額3萬元,一年為36萬元,依照純益率6%計算,B每年的營利所得為2萬1,600元(3萬元×12×6%)但B先生因不熟悉規定,將2萬1,600元視為股利所得,計算可抵減稅額1,836元(21,600元×8.5%),因此遭國稅局補稅。
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。 官員舉例,B先生以獨資商號成立一家小規模營利事業做網路銷售,經國稅局查定,B每月銷售額3萬元,一年為36萬元,依照純益率6%計算,B每年的營利所得為2萬1,600元(3萬元×12×6%)但B先生因不熟悉規定,將2萬1,600元視為股利所得,計算可抵減稅額1,836元(21,600元×8.5%),因此遭國稅局補稅。 111年 108年度綜合所得稅查詢2025 06/28 跨平臺元件使用障礙排除說明(錯誤訊息「未安裝未啟動」或「2201」) 使用自然人憑證登入進行申辦作業,如遇錯誤訊息「未安裝未啟動」或「2201」,請依… 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。 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。 另外,官員提醒,獨資或合夥事業的盈餘因為不適用營所稅,所以不會有分派股利情況,因此資本主或合夥人獲得所得的就不是股利所得,而是營利所得,盈餘不能按8.5%計算可抵減稅額。
108年度綜合所得稅查詢: 綜合所得稅委託取款狀態查詢
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。 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。 高雄國稅局舉例,甲先生是A工程行的獨資資本主,A工程是使用統一發票的商號,且依規定辦理2021年度營利事業所得稅結算申報,不過甲先生在辦理2021年度綜合所得稅結算申報時,未將A工程行的盈餘列報營利所得。 秒查就知道信在哪 1,登入「綜合所得稅稅額試算服務」網站 進入財政部設立的「綜合所得稅稅額試算服務」網站,可查詢本人是否適用稅額試算服務。 此網站有效時間為每年報稅期間 登入後,輸入身分證字號和民國出生年,以及頁尾的驗證碼。
Kw+3/mVTzaD1rHLKpEsthvIb1rq3gN4CqwqpYc7cppDZPm8PrLQ+2t2ngoptNx1NJ7GkpQsdTYx3qn4K0YJU3kIGZSHXgOtNG3VV6Du8R7UMuWsfm+LR7SrQbQ4N4Dr4pP6Q6uJSf0BV3D1h7ist0cqb2+sfcFKJqRk2/q8VgXh2JbdG37XNHeT7lsGjG+o3gfiqRzXcbi39iS629YT5mjLdtXPqb/qW5ujTPpHHsaPiUGtESbf9ZINt61OjRln/UI+z/pWyno3T6NU9x9zUoz4kSti19ZWDa+3irhZ9FWnVRqu7n+wJ9Q0FefRslZ3WGVCoTxYnPPlSBWXTaXk0tJ9GwVz/cv94UjZvJLbjqu+p30o9oCtE8aJyJ9bqWGViu30fIveJ1WKPtcm335KRpeQy8j/AGFNs76tMe9CePE4DiJ2LY1rtx4L0RR8gF47RZ2/3gPsCe0fN5tx11bO3vefY1DPmInmz5NU2Nd6pWz5DV6DuC9M0vN0tPzrVRH7jz7wn1HzcH/Otjf3aJ9pqIXzMTyx+iKvRPEfFH6Dq9H+IfFesqHm4s22yofs02j2u1p5S83Kz7bRXPYKbfcVCeZieQho/V3AdrvhK2fq2/e3ifgvYlHzerENb7Q7teB/laE6p+Qu7gYLKpPXWqe4gITzKPGR0cd02+PwS/1c3vHCfevbDPIvdw/+2Dvtve72uRdnk5u8ucPkVMYY5zm4gcyMjJjVMHPMHaiHmkeKv1cb9J/D/qWm8rkaxs4ydwjb3bV70p6BWNoOGy0B2Um/BN7w0QoVKFWn8npMNSnUpwKbJBexzQZA1gkGQVm2aXERPBFzXUakwHujZTYXR2wDHepqloi76Ose1pHtAUx5KK2CtVpmQXM1fWpOgz15u4FdMwLTZ6G6ON1NEX/Q1BuOvPrgkqzaJaE4BieSHn5oww0bM85O3JX1jOKIWHIaiGbcrfrcQsvu9oH9fapl6r2mFswtiYn2RqWSptvcrl52xoJz5je0yZ2b1Ub8vZz3TMNGTQJjCCSJ60m9K5OrVq/qoqrUOo5qqFuzo0hNrrym4SysOC6ojPQHJpJpKxssDdyWLE3d4Lz0ddVlaNEpT6WrerIbMPyEGkPzClMa6K0KexZ5DqParK2mFk0wlEcytNs53HuS3UTqg8FYiwJOAblaJrRAusp3FUHSu5cVq55IBptIbqylwEnYMUmF0fSq+W0KeNwkSGxIGZk7eoFc9sd40rVaHEvdTe7AykGwSAAQZJGs69UZlbiupHO9ig31cz6T8L8pzBGYIOqPglUboc5oIa927CxxnvAK7BW8n4cRirPP7tMHjhIz6gpKnowAAOVqwAAAHNERs9CNi1rM0cGvCwuZGJrmzmMbS3hIzUxdOjznAHk3md2Q7lJ+VKw4bQ2m0uf+zb6ZxHE9zwAMhl6JjrK9v6PXO+mKLGtYKLKdOmRgbi5tMNPO1iCBvldOh58uTQjxJQ0OcdVB5/ed7JUlZ/J3Xd6NkqHueV7qr0KktwENbtyzOY6iIidQmdoW+3Wd7vRJGRzkiDIg9eQOv3qM4x4jU6/yzxLZPJRbTqsL++mfeCVKWPyM3gdVkjtaB7YXs21WFztTi3sEpDLndGb6h68hGv2z4CIQ5viH2PI9k8hV4n+xY3rLqY8MSl7L5v14HWaTf32+4leo6VwapdUdBxCX7ewbMtSVV0Ya6MWIwHDN2x+vVu2Z5K7GHnkzzTQ83O2HXXojfznfysITwebhVGb7XTaNsCo7VJP9ns35L0nSuJoDRGTYgSdkxOecYjr3pzaLuxRJ1bjGvJLSMrLK9/8AB5yZ5trQJdbYEYpaycgJnMjKNq32LzfrGTBtjnHDjhrMPNmJB5aInJeiP0W0gAgEAYYInLVHZlt3LNK7GNMgMaYjEA1pjdIEx1JqRl5JM4RYvIHd5GLlq7284yIb6ORgQTry6804HkVuxusWlww4pJEQMozp+l1LujLM0bWjblA9iWWt38Nm3Zq3pqRnXPucZo+R66wJFmqvgNMYpkO7MMkbd3BT1j8kd2NaXfJGGADDn1Nv95C6OXM3+0pdNzc4k79/j2o5KhqldlIuryeWAsLm2KlIOGJeZ1Zy55GozGe7rTyz6I2cRFhs4zzLmsdlGvnNk7oVsNp6na41b9uvUkMtf1Xa4/P53rFsSkm9iu2O4m5RY7KzM/2dPICcJGFu3I68s1IWSxPEfs6LMjJa0QD82AIJG+YUmazsuYeKTyz+hsJzdtzy78uKhgxZGOAE4ZjnFowgn6okkDtWyoXQ6TOuInV8UhlR8iWAZZ5zB7ZGXck46mXNbrM5/Nyjbrmd6VuUi6dCpjmThznPIg6sjqIMautaLRdNRxd+1eGkgtDQAWxMjFrIMjXuU9RxxnhB7vyFgMfvbw1j3LWujUtyFr3OSZxv9Kcz1eiIjmpVmuaNrjnPOMx45KUZTfteNuoDVs2BDKbspfvnVnlG7WPcniMxpIduj8ZYqkSTGLWSAMyBJ1aid6d2W78LQ0DITr6zPtKfFmUYjlt2nXr1LTyH1nf7Rv3+9TWw4GirYZBBEgiIWKNgwgAQAMgOpOX0xvPvyCxRhuqd+amtl0obMsMbkOsqLTZmueHmZbEDKDE68p27CNQ3Lc6opqZVFDOtTa3W4CchOUnqQbMEq12Zr4xCYneNYg6tnV1DclSAIGoQB3I2y0NLNhcDEmCWzmMxkYnWOtItlVjNc7chmTGuP6wttCi1uoR3n3rNRoOsA9uals0qM0WtIBjWJz60gtE6tu5bMaRVq79v5hR2VHhbTKxfJr5r0xk35U9v7lfntH/uNV8wqG87y7zSvNtYaqlGjWEbX0iaZ/8AjYpyg6QCNoB7iJC10PotvZrqjW5qQ5uacNK1lqhq0aiqDp/awXYejl3kA5roFQcFzjTBmbjtJP5/qsyOkJMoNqeT1Jkdad2x/UZSbI3Pr9q6or3e42ezNJwqUq2cnUO1bDYIicxGvcmoaT0w5DgsrJCwX2NRYk4VvAScKheRqAyRC2rCEaNLgsBbXBJIQylRTfKpZHPotDGl55SSGtLzhwPEwMxmda535PrrItVGWuaQ8mHNLTzWOdqImMl3NJe2YW09iUKpnYlvC1opuzzWKoNnJ7RQ5e+KVIZg2qz0v3WOp4vY5fQVoz1ZLwh5vNH5RftB2scvXtH7rWVXj2tXvOjGrdE8JXSbqvyPHxDtoUVljuK0VXx+etJpVZ2HvWTymyzB233a5OYjUAMhOfvxamPluEgN2zM69kAzlvj2RptVoLWyGlxyyH+x1a1qfa3w0imSS0uImCCBIbmNZOXUrQJcFLxZ6+5Mrue4tBc3A462zijPeNeUFYpOdi3M2TtyGeqZxTryiMkog6dTEzLp6j+cupKwDrlYASglBmHUW7vzr9ufbKzgHR/PuQFrpiNbp6oA90+KUQ3MA6I8EoEbhwTS1UpiHEQZyjPqzaU4LZEESCIPXwSjIunWB1R3LFSuBrIAnWYGZMDvJgJtZqAaXHPPfIgCTHXmT2CBsSa1RmKS4ZDIFwDQc+cAfnRlJOUZRnKkVRl2Hle0wCSQANZJAA7Sclo/SLYJxtgZEyIB3EzAPUmtsvCiQQ6oyMv7RoORBEEOkEEA5Jo68bPzpqUziILsVRriSBA+cYgADKFUkXwsj5J/BKst7TqeCdwcNuzWm9mvim70XTmW6j6TdYzA1Jky/wCzNkh9MTrIzntgGU3bpJZRqcwfZY7jlT19auk15fL6X8FgpVZzGpN324BwaQ7MmDEtynWR6MxAkZnuUQ3S6hqDj3U3/cWs6S0SZDHuO8UiTxOaUaXCZfSx2/SJklsPJD+SMAQH9cu1dazZr9a4tAbU5zi2SyA0gTz5MtnIDLWU1/WduylXPZS/1o/WQ7LPaT/dD76V7GvJ5vSTqZ0bWS4jCQAXDEcpjIEZZgkOGW7rUc6/ah1Wav3gN+KQb3r7LI/vqsH8qUHwmT2+V/Jvtl51AWhtBzgcUnFGGBzZGA+lltyznVCRY7xql7WuoYWEOJqY5wuEw0jCCcWWeUStLrytX/4vGvT+EpBtdr+gpjtrA+xB5Sa6r+5fyS16vcGnB6eUZTGYkxImBK02t9QhuAD0udjBBw5zhg65jqUY6pbPo7OO17z7CUGnbf8A9Yf4pUHlX1lH5MuFqkf8kDHn6UmnAiJkB8z1RCf3aH4f2hBdvbq7sgo35BbD/a0B2Mcfa1YN0Ws67TTHZQafapa9jXlv+Ufl/wAG68bPVL8TXANyyLoiJmW4SDMkz1N1RKf1W5KI/QVp22vhQpj3pJ0brbbXV7mMb7Cpa7l8vH1r9/4JGzsImSmF8XXyhacTmkCMswRixA/aB1FazoqdtptB/fA9xSToe3bVtDu2r/pU1IqwY/X+zJaE1vGwh8SXCNWHtnaD+QmX6mUdvKHtqO90KTsV2NpNwskCZzJOeW0knYpqRmUIJfTK3+R508926/2dir9F9Wzk/ba2q3/43eKqGg1oxWaidcMDPUlmfqrsnnY3Yal11CBJo1KVfsDXYHH1Kjl5y8ld6tFFzHOw4ahgHc4B3txLS5Hoxu4L2OglYUU6+6Q1vTarpBRHzvasmyaeQqHpfTnGOo/7KbpaRUjs7OtQmk1uaXAjKRhKzI6Y6OXW4mVJaPWbF2DbuK031Sgu9yntALLLHH60cAPiV0vY6LmbjZIE+1R9oiM4U/bKM9QHuVSvu8BOFmeWZ+CxG2zs6SPS2BCyXdnFa6j8tbeP9Vq0cTY1ZhNG1NfOb1QNXbzjPbklNtQ2uHs96hRwQk4UwtF+0mkA1AHHUM/bEeK2MvWmdT2pZGOnJBCavval0wtT77pdIIZdjxzf9kgBR9S/6XSWl+kdPehaJRyYX7bQylUf0Kb3d4aSPGFHWnSJm4qsacX800KgAIxNDZPW4D2SislFk8yGxYrxqVIypWZ/cajms9kheyr2vVtJuJwMSBlmZPVkvL3mHWD/ANbV/wCzRn1qh9y9PXjdrarcL5wyHc0xmJAzjVmVudOR45yi8q1cupXn6d0h82pwaP51of5QKeym8+r8SphmhVm6Lj2vd7iFvp6H2b6IHtc8/wA6uqJ7r+z10kyuu8oY2UnHteB/IVqf5RDsojvqH3UwrfT0Ys4/sWd4J9pKdUrhoDVRpf4bD7QmuPYvjcAv/m3+v/pQH+UOp9HTHaXn2OC1O0+rnU2kP3X/AIq6hSu+mNVOmOxjR7k5ZTA1ADsACutdh5zg+mH9zkw0ytLtWH92nPtxJQvu3O1cp+7Qb+EV1wOWS5TxF2D+0cC5YYnOLqu+8KnpVDSbvfhae5jWYu4hqsNDRap861VyfqnAPa5WdiUFHNs8eXjpSf0xivySK6NEG7a1pd21v9Kz+pdHbyjvtVXH2AKxhZCmpnDzeXuV1mhNm+jnte8/zLfT0Ssw1UW8XH2uU4gqOTMvisvqZFU9HKA/sWerPtW1lyUR/ZU/8Nn3U/QVG2YfEZHzk/kbNsFMfMYOxjR7ltZRA1ADsAHuS0SpZh5ZvqZCJ6ysIVM6mN6iQl1UhUjYmEkpZK1kqksTCSUtJJUKIcFh6y5YcoBTViUNQVGaTEPWtxWwrW5ZNCSkOSnFJcoLElIr6kolJqDJQpWtP7r5eyWqjE8rZ6zO803Yf4oXgfQRuJ7m6yW4okDVE+kQNu9fRSc14Pu27RZ76fQI5rbTXoYTmMLuU5PI7pYV3ierh3s0Ohdo3dubfvLbQu0GDAg/WaJ7ta6fZrvaHO5oEgHUOzJbLZd4g5CdercsWerY5mbsIywjjPiGqu+UlgZgAMnCCYEAE7M88o19YXcaNnylce8ttEh7TqEezX7o6oRTs3FI5xaa8mSr3oSwChO8uMeHuXPcJXa9BdGybLRJIaHNxj50hxJ1DhBOULUltsIySe5SrxoFxz9HojKe09W7+ib07sByY2XHYBJ7z8V0m2aPsaJiTvOXgE0p4Rq4AABRRZ2lNdB1ZbFVdqqj1gY4ApTbkquJHKE4TBwio7OAYGGmQSJ26l0ll2c4DE+ANWN0DYIExqC12q5Wy0QZc6TznZxvzzWbI43sjnzdF6k4cTyYxQGVJEnIw5gOuc0uroiWgYnOkkADC4ZntIG/auj2m52BpOEav6LdZ7nbA5o1dqajL9zmL9C2mcTnZf8Ab99ZKsehzIacTjIBzdSB1TqD3EZb47l02wXa0ycIzO4dyzUu8YxkMhOobcvcmonI57T0XpAumYG3GwbAScgchqyWaujVMYYAdJ1h7iAIJkxQ3gCRvGW0dGtFjAGrWQFs+SwJ6pTWwzm9K5KZa4ilmJA51QyRqj9m0QevvhPqVxUhrAndhrHxJarldtk5vbnxKb16HPPUAOOaaiUjnV73Tk7C0Nz5v7M6svnGuYnPLCfhzrym2R1Om2Tk98agPRaTvJXcL6p6hvK4/wCXqtDrOzZFR57yxoP8LuJWoybYaSR6B8ySwYbue/bUtL+8U2tb74XoCzhcr82OwcndNkEZuY6qe173H2ALqlm1Kye7PlZXcmbUpJCUFzsyKC2NCQ1LYtBmxqWE3tNpawFznBrR85xDRxOShqml1LU0l53tEDi6J7QCFabJZYlkBQlC+S7U2B1mfcntK3K6GRyJILIKaUbTOS2ypRHI3rK1NqJcoZsysrEoUIZhEIlCAEIQgMLCySkuQyaaxSEuqFrWkQCElyUUkqhM1kLDlkpJKyWzBSXjJKQ7UhpGGBBQ1ZcFGipmspDkslJKwas1FYKUU2t1sYwS9waCYE7TrgQJlCo2QsOUdW0hoAAmq0A5iZzjuUhRqhwDmmQQCCNoKjKkNaoXi/zl6Hya+TWGQd8mtnqw13F1A8V7RrheW/PgujnWKvGRbVs7j9ktqsHB1TgusXud+Hf1UWu00xiaRqMjuyIW/kVEaJWvlbFZau3kqRcd7mDk3/xAqyBq1pO9ukQ9ipZEbiQqZ5XtGzVoFzBL6fOjaWDNwEDWBmBtz6p6A2nD3DeA73HxCxXpa1mqNqVSs8v6BCi2uRXMAtLWT6JcXD0jsyEAmM11LQq28m59m1sE1KTpkYTBczuJkdePqT7yk+SdlZgr0Q2k9xDXMiGOdgEn6rnPFTVkYM6yRSNELBaKNZraxc0CRhqCWxhMYKkEHONTs11qpKzbalG0Xu+AYO8/mVVKdmc50DIbdqutdwcOvxUFaS5shrRPSccuAMnwXekmWLbVHY7DQmTvPgMvbKzyQNT7I8T/AEUjd9nho7Ei6mS6o760eqvHp7GtTWw3vKjk0b3Ad2s+zxW2004aT1ZeweK32pk1GjcHH2Ae9YvYc1o3uA7hmfcrpJqEXdZoaOxaaNKXPPXh4f7qYp04HUAmN1tls7TLuJlKJrNNpo5tHXPAfEha7zZDHdkccvepF7Od2D2n+ibX02Q1u97R3bfcrRLs12azwANwA4KKqUs3n6xHDJWZtNV+iOZO+XcTKlFbKtew5zR3rg3lzq4rWGj5tKmyOtxc/jz2rvlrE1D1f7Lz3pW3lr1e0ZzaGUx/d4KfhgKQX1BvY95+TqxcnY7LT6NCkOLA72lWRlqYBm5o7XAeBKbWejAAGoANHYBA9ipdvdL3He4niUjGz5L3dl8/SdMf2jPWb8Vj9MUvpG8VzwBLYtLGLL+b9oj+0HifcqtpT5QI/Z2VnLVnZBxacDexuTnkdzRtJUVVsxdlqG0nYPzs2qUuK7QAcGEHUXPcGudtzOuNsAQjUY7sbkRdei1Wq4VLZWc9/wBG05NnZi9Fo+rSaB9ZXax2FlMfs2N4tnvc92JLbZGkc8UiftFw4ZexRd731yTsLWUyIGcGMx1EatS874lyemBpw7knVNU6m02/aqk+xiZ1rvqO1upjsc/7ijaWk9V0w2nkCfROodr0j9bKn1R2NHvReL3I9K6D+wWd1N8vrTTIIhpcS12x0FpEbMt6td3WprhzXh8biCR2gavBcT0t06tDpax7mM3sAa53WXAS0bg0jrlXvyR6T1rRSipTMUwGcvJiq4ZeiR6QbGJwJBMapIGIcRqlpbPHHisU56I8y12W8TiIIGRjLWM1IvJ1zA7JPcNfcAmtaxtJJ1Hq29u89fYlWmmXM5jywxk8BroPW1wLXDeMj1hZwRzKUvEdq9vy9z1ZJRa2ON6WeUC18o+niNENcQAKeB5aPRLsYLhibDssOtSGj+mFpiDULhvc1pPHDPGVUPKRQri0OFoIdWhoDmNDQ9gnAWho1EZZ5zkdSkNAr0xtLCAHM3CJaZzP1gQQe5eepzzVqaX+7HwIyyy4itTS/wB6HWdG9JS44Kms+i6IBPRIGQJ2Hbq7bSHLkpUpR0hrAAY9W8NJ4kSe0yvrOHY+xbH3651DXNLk2gCo5gJmSBjzzeOdDMUNacpOQGatB9LK1d+GpTDGmlyjYa4H5uRJe4ei4OyE5iY2xX6aqSSCAdpFOmDxwT4pIvur042ZNYMt2TdXUr4exbs6VUqwCYJgEwNZgTAkxJiAtdjrFzQS0tJAOF0BzZ+a4AkSO1c4dfVX6R3GPYtbr3qfSP8AXd8VPDYJbyqXra6XJmzNc4QS/DSFSIOrMGCRsUbbL2t/LUA2m/kS2kan7JpwkhnKtJiQZJ1REHLMENzetT6R/ru+K1OvF30jvXd8VtRoU+x05pTajUfieHNAYMOBwdJfI52JsDBhOWsyubG2npk/vH4rWax3qaBpl2ZftMBUNCpyJIrQMGEw7024oJIAODEqR8jt5pt57+UDqRM1cBwhrhUbIeM5AOsjnDOQSG5cdx4LPJHou9U/BFGuppRl2Lvo4Cyk1tR4LxILnOBJGIwSZzOGM98pxbbX6OCpSaA4F+Mg4mZy1pDhhdMQTIXPjQd0Heq74LIsr+g/1XfBRpdxon2OifpSn9Iz12/FUi33Sw1zVFanhNRzsJqD0XjOMLPSxwQZyYMJnWmZsFT6N/D4rBuyqf7N3gPeppXc2ozXQXoXd3yepiNaiWRBwOfiPNIzGEh3OiNW/ZCujtIKI+eD3O+Co4uir9G7+H7yP0LW+jPFv3llqL6l0SLVYr8pNbBrOqGScT2nEQSSBzWAQ0HCMtQUdpNbrPXYGPLoa9lQQ062GY2GCJGsbNcQocXFW6H8QWRo/W6LR+98ApUO5rTL2+UNbzsFF4ANWpl/0m6oY0a6mv8AZ5nbLtUqfuW+6dKm2mMbsIgOIaMpJ1B0CJhRg0dq/UH7x+6tg0bqb2ePwUuHc1XuvksdjvEVASARGUHX4LkXng3Xyl2F+2hXpVewPJoO7v2gXTLjsbqZIcRzhIifmkA6/tBR3laujl7BbKW19nqYftsbyjf4mBRV0LBuM0cG83u18pd7qe2lUqs9cCs3+J54Lol3mWtPUuKearb+faqU+kylWAP1HOY7wqMnsC7VdbIxN6LnDumfeu75npfNoReDYcw75Z7x7ClVGLbereYT0SHDuMHwJQ7MLDRR9d7Q6y1mHW12Jo62kOnvbUq8FU30t+pXDQ8jlHMOpwBPYDyZ/hquPd1KsWqgWuLTraSD2gkHxC6z3in+hIOrX6lTF3OFV0CWnrGrjsO9Rl/WsMMFjpGvIfeV1q5Oae5Kvu6mVG5jPXO1I5Oh2crdl9qc1pO4E8M1i46UMHXnxKTfHoHe6GjvIy4SpCjTgR+YWaorewwoNmo87ob4SfatdsE1WN6Ixd5MewBObsEyek5x8YHgE1uvnVajtgOEdgy93ioFzHt6OhjuyOOXvWLHSgDsCL6jmN6TvBuZy7xwTqgxKINcObuHAJpbRNSmNwc49+rxCf0kypZ1nHohreIlQqN14GGPO5jj4FQ9RsNA3ABS9+DmEdItb/ECfAFQ18vhruw8YyWWCpWZ0uJ6/euF+Reh8oviznWHWk1j2Fznnu5y7HfFr5OhaKm1lGq4drabiPGFz7zOLBjvRrtlOlUdPXhgHiFY8mZyOkz2890AncCeAmVSBSccw1xnP0T8Fb77MUanWwt73c0eJUixkdg92ULlr0o+d9MY6n3KG2xP6D/VPwTmz2OAS4EHYDlB3lQ3lW8sVmsMsLg6qJBAl2FwE4YaQXOgiQS0DaZyHnnSfzmK7zFGm0N6VZsmepjKkNH751nJbhKUixTyL6Y/uemaEOMY2MjPnkiR1QCTqPxCd3npPZ6DS99SzANGfJtOIHZziQ0d5XkW7vOOtzDP7F2uWvotgzuIdi7zi2Kg+UHT2vbX4qruaJLabcmNnWQNrjObonUBAAA4ZsM8kq5I9GPA1zPVV7+cxY6ZIaXVTMfsqWXaHvwtd2j+qq9s85ay1XtL6FdoyBI5IiAT81tQHbskryhiWJW8fCQg7VnV4Ez6A6A6cWS1te6zvY4tYS5kltQZjJ1N8PA6wIy1p1eNoxDJrW/Z/qV4K0cvx9Go17DDm6pnbrgghzZ3tIOrNepvIT5U6FtPye0OFK1QQzERhrbi18ACq3bTIGLWJzjnPCoXPc8+fDLTUS7XddbHPmqHFg1hhAJ6pMwOzNdV0djk28nTc1gBDG425AEjq2g5nXrXLbfejKeTjLhkWtzM7jsGe8hXnR0GpQpONKgQ5gcOUtBB52cloaIOeped8G8WJTr9T5nAcJHCq69e5aeVIY4lsOBxQ6oDMEH0py282I2LTa7xLab3s54Y0WgN6dFwLnBvWAHFvXhG1MKTG6iLKNmVUugd52KqXfddWjY3VvlD+Uax9JtMlrqXIteafJ4XAk4sJIcCMOIADfqHEbb9jpxUnDde5MXdUs9tdyrS8uovaGOIDXsIAeC2QcpJ1yDGYKjNHdEh8rtTqmN2VOXkhoqVKhdULmhgEDByctOp2LWIKa+RezloqO2Oe1vqtMn+MZ9RXS2N19Zk9sAewALrF60pngx5nkjGZGDR2l0T6zvcVkaP0uj/ABO+K2W28CA6AJa8szkiG0DXnYRIGGNmvPUm778DeVLxDKYkEDMgOLDhkw4ggAxEExnrXoUJtWd3xU+44Fx0ugPH4rP6FpfRt4A+1IffbMVJoxE1jDYAgGCeeZ5p5rsszzXbk3oaS03cpAd+zBJyGcOww0B05na4ARmnhZOzJ5qfqHzbrpfRs9UfBLF3U+gz1R8Ewq3+0cnDKjscZhuTcTsIxEnbBIIkECQYzWo6Riav7N8U2h068UvNPCMgA6RIEmdmoqrDkfQnmZepkobEzoN9UfBKZZW9FvAfBQb9KMqJawkVXljpPOpgEAvLWtdiA7tiXfOkDqYBFF9SS+cHzQwxzzhMTmfir5fJsqJ5iXqZNlg3BYwhQzL9cXvYaZbhDnNecRDw0x0AG4soOI64zWx9vq4qoFLmtp4mHFJe4jJmGJGYPZHWCsvBO6f+SeO+7JTCjCq9Rvms6ni5Eh4c4OY4kc1okFpw549QMROW1OWW2ry+AsApYMXKAOPP6BcYbqkxG0Zo+HmudfKHivuyXSHKPvu0VQyabA5+KIJyw557Nsdma1UrTVLmy2GHDMziBLXl2yIDmhsmJxN3rCwtq9vkuveiUK1uKr4r2rDVybjFSKRIaAaUxJbPpRJg7wtjaloJoSGgf25yPqiWnZ82Tmt+XfdfPsNZNFYKg6FO08/E5sFpwRGRkxsBnDlJJE5rNalaCGEPa0gc5uEHEZyGKcjhGsEAz1LDw1+JfJpSJgpKh3WOvjeRUGBzKjWg6mvJBpuiciM5MHVqzTP9HWkswmqMYJdygzkERhgNyg54s08BepGtRY3JBChv0c/lmVDUHNp4HM5xDjtcBIAOoAx2qYXHJBRrezadkbeNaKlHrL2cWSPFqevbOR1HI9hyPgoPTKth5F+xtZpPZBnwU05dIfdPo6axRl+f7M8QeShvyW+XUDkOVtNkIO4F+Di6myO0L0Q3Kq76zQ7hzT7FwPy+Ufkt+urDIGrZ7ZluOAv4uY+d8ld+vIAPpu2Elnc6C3uyXqW6R6ZPe+6HPJyCN4LeIhMLsdLG9QjhkpJiYWcQ+o3c7EOx4xe9R8yLkb7qfFWn1uwHsqAs8C4HuStPrLhrl2yo1lYf3jQXfx4x3Jtahl16x27CrDp8zHRoVR9akex0V6f8NRw/dK6xdxZlbTRQbwbzezNSFmdLR1iU1cMlm4Xc0jcSFzXM6PkXa2iX029Zcf3Rl7U+tb4a47gT4JtQbNU7mtA7zmtt7ejG8hvE/CVp8zo+hrshw056LC7vAnxTbROnzZ3lL0gdFI/WIb44vY0hPLipwwLI9zVbs6rR0Wz6xj+VPsORTCzZ1Hnrw+qAPapGpqRkaGrEwuUSXu6TzwBy8E9tFTC1x3AngCU20fpxTb2TxzUYXuYvr5g+vi9Vrh7XBV7SmpDD1kD3+5WC8jz29TSfWIH8p4qqaYVfRHafYPioynPfKfacFgtB2uDaf+JUY0/wkpfmJ3dNa11dgptp95e0+yeKgPLzasNjY3p1m8GMe724V0rzGrviyV6nTqtE9TQ8R4BHtAxnf0M9AXwOa0dKrSb3B4efBpVY8t2m7bBY6lUkCq4YKLZAc57tbmg68AOKYIBAVmvR3Ooj67n+pSf73BePfPC0rL7SaAMhgbiJ+aYnAN2sT2N24p4papJHhcNeiP5s4fpFfD69R1R5kuJMTMAnJonMwMpOuM1HIWabZXqPppJKkYAWcKnLFd4hFosw3LGo3oZBITurZ9cJq4LSdkaMJQckLKpDrHky8ozgRStDy4EgNqvMloOXOccyAdrpgZzlB9laHOHyej/6EHkmA8qCak4R6cfO/ovm/TXtTzVdPvlFj5Go+zsq2WKZNWkXvqUnSadQuBzgTTJI1sG9cuPzOWBRfRnjngSlqX6nZG2oD59jH2Kbp7lRrYX1qzqTXjA+q7LU30y7EG6w2QXBp2wrhbbYHAt+U0Wg5Hk7OZg7nRl2p1dZa3CxlUYdeBtKMcDMuec52yTOxfnHHxGl0s+fxvCvPSul19/Y3XbYG0g1jBDWgAbzvJ6yZJ7VOhRr/SUiF+gkkkkjyTgo0lyIW029oNoBovIpjlCSJbVdhENZmZJEDVqBy3tqV/NLOUFFxLi9r2iMQwPawzlJLi8EADNY+XWrlKw5EBgbUNJ/N5zhAph0VJzbiJkDMAdRdMtFpgcxpfiqSJhuEECmJmZIOsZHDO0BepQSW9dPxex5m/8AaA2sOtLqRpNIpsa8VXc4yYhreZAc2Z9KYM9S2X7bixgc2niJMFpGpm2cMg7IE7TuIWqq+046gAbgwP5MmPTzwA86czDi4giDETmtmjnyjC7lsOPHzYwkcnDdfJ4RM4vDWpJV9W1Ktr5hcxT7e8VeT5F3J6hU+aThBEQCBBlpJgCJnKEXXbHubiNPC6SIJLNU585uICSYyM69sJFqZX5ZpBBs8OlgwzJY0NJLiDk8OccM5EDPUG1qsFo5F7RUJrEgsfOAfNxS5uYb6UAAHIa5Wai0uW9dWLZN4nZZDVnnMHdqEjry1bFXP0pasDiKIFTE2GwSCzPEZLmiRkAJnI9RT/5PWx0od+zawCpJlxdAk6ocSZl0jq2yxuy67QG1Q+rJc5rmHG4ljdTmkluo68tu5axxilbcX89w76G2z2m0nkyaYiGmpES0y4Oa0F+fzSCMoJzOpagbVFbKXYxyM8nlTnUQIGKM5JOzrW+pdNQuouNQ8zFjAcYdtbALTizyJdGWrNa2XHUxVCapcHgABxc4MhxcYaXQJENyPzeuFpyh/wAf37kp+5pc+1nkcg2I5YHBmZEwcyAG55KYvVtTA/BGMt5myHHaSZGSiLPo04U6TDUM0nF2IEnHzg7nzBO0Rn2lO61zEuqnHlUbhIg83IhrmnFEic8s1jI4Nrdbe3uaVjSvZLSadLnxUFSakGAaeIkjMZkCABt2rfVslbE88pDXB4a2AOTM8wyILoGsnb3ksRohzAzlnQHveCAQZeIj0jzRAgbE6Oj01TVL3SWuaWt5rSHMawwZLgOYHASe9acodGuv4SqxnarFWbTj5QGHlHOxvJza4c1kuJJwn5s6gn9Kz1OWa/H+z5LAacl3PkkVBkGnZnlOexMrToiw03U8TodhOIy8tc0uzbicQAQ4twmQB1mU5fo2wuY8l2NgYAcRj9mQQYJMk6iSTkSpLJCua6/hNJMaPu55pvaa8QS7E1x5rYdOJwLXAycRklogQEClh5Ims2QxjBidzamGQSOdLy4kbzI1rbS0XptDwC/DUEPEiSJJyMS30j6Me5abZojRc2kDi/ZRgLSGuEODpOUEkgSYzhZ8XHyctv8Ar7F3H15Oa5tRmMAlrwZI5sMzyiQBIJBzzy2Kt3tYqRp0y+0ANp4mNqRr9HmmDrYAAIzHarJ+hqcuMZuLi49LE3AQctUAGBlICb1dGqJYaZaSwkuILj6RBBPeCfaueLLCHV/CN02N6Fhpitjx/tHg5asQIBMCd2E5KbKYtuenLSQS5ghpJOQAA2EA5ADMJ8vNmmpPZ2bgn1Kx5R2fsR/3G/5XqZuy0YqbHdJrT3kBRnlAH7B3U5h8Y96ToLXmzs+qXN4OJHg4LWL7p9yMb4JS7SZ5z8+C6orWOsB6dKrRJ66T2vaD+7VdwKvGi948tYLNWmTyVJxP12RTf/EHJXnmXVju5tQa6Fopu/dqh1I/xFngqv5uFs5W7jS206lWlHVUis0+tUdwXphvEzGX0RZ0yk6R4ppbR+1adj2R3sP3SAlXRUljeHBZvpuTHdGoB+68QfEBV8rLFb0YrhWGxnlLDUZrdTh4/uXwR/hVge7qUC9WLybNDnvpnU4HhUY6k8nuw94HUumL71dzM3ST7HPyFqu50PI358P907t9Etc5pyLSWnqIMHxURfFVwBczDyjRzQ6S0ncYIMd4zXJuuZ257HT7mE43b3HgIASrx9KmOsuPcMvatt0UoY0dXtn4pDs6h6mgcc1uzVO6IrSZ8upt7XEdpAHsPFT1mEN7BPcFXLQcVoO5sAdwE+OJT16Pim7rEetA96yOhouRvNnacz3lPbTqWq7mQAOpbLU5UNkVf74pu3mG8SP5QU+sLIaB1DwUbfufJt3vxdzR/qUzSCyL2Im1n9o47g1vhi/mVJ0tqTUjcAO/X7wrlVdm873u8DhHgAqBftWaj/tEdwy9ykjSOQecXaf/AErJ2VXkdpptHDC7iV6Q80m7RTuuifpHPqcQwe0FeU/L9acVra3oUabY63F7/EPava/kVsXJ3fZG7qId65c8eBCk/uo8/Ev6CfvuthfPQo1X97nMA44SO9fO3yp3oa1stDyZJqvz3gOLQe8AHvX0KvgkmucjhotZn1iq/wB7SvnBpNTIqvxeliMg5GZzkb5Ux82TEvrXtFfuRamtGrDiJO5Qqu2h9EikXRlJz7F0m6R78UbkFWgR/RMbTkCnF43pBj2KNfb52LkkztJrkIcMlGWsKVgFNLRSC2tjlJEbCJW51PrSDSXQ5tCQuxeadpC6heNNoeKba7H0S9zQ8CG8q04Trg0y3LpFcdU9oHe5oWmz1hrpVqVXuZUDjxaCO9cs0NUGvYxJWj6NNvWdVrB+zZv6J9ZbQXH/AJrngZEFmATrmYBPYMlF0b3n/wC7c6DECzNG2IyZ7FINtJAJc4vj5xAaT3NyC+BwMHkyfkeHNLTE30XS787FKBRN0NyJ/O8qSxL7uTnR8mVt8hjaq78cCNbWhp9F2IVHOLzhLg4NpiMOQxCcU5Mb6t1RrnYcQaA0S1odzsJcQS5sZ5CRnqgTEzjqo3hINpaNo4qxyJdDk8M3yT+DZSOQ7Nvv3FKTZ1uYPntHePitb72pD+0Z6w+K5N2bWHJ6X8MekoUa6/KP0tP12/FJdf8AQ+lZ6w+KhpcNl9L+GScrCiTpHQ+lZ6w+KT+stD6VvFNzS4TN6H8MmCgqFOlND6QdwJ9y1O0todP+F33VKZpcDn9Evhk6VhxVedpjQ6R9R3wSHaa0Ok71XfBNLNf0/iH+CXwWNwSIVaOm9D63qrU7Tujuee4fFTS+x0j9m8S/wMtMpDlVHae0ui/g37y1O08p7KdT+H7yaJdjovsvifQy2kJKqTtOBspVPD3FJ/XQ7KFTh/RTw5di/wBL4n0/uv5LcsKo/rg86rPU4H7qSdK6uyzVODvuKeFLsaX2XxHb91/Jbkh6qJ0lr7LM7vxfcSDf9q2WfjPvhPCka/pmbrX9y/kk9PG//Tv7W/52qH8mlfm1G7nB3EYT/lC0Xra7VVY5hogB0ZgiciDtdvCzoLd1WnUONsNLSJlpzkEaiTsPFd8cXGLTPr4sKx8HOE2ru1umK8tt1ctdttpxJNne9o+tSHKt8WQvN/mmXnz7VRn0mU67R9hxY48KjF6+tFIOBadTgWnscCD4FeHfIm42a9+RPTtFkdO9uMN7y+mwd66YmfOw7wkv1PSN2CDUbueY7DmPCE7vGjipVB9We9nP/lTV2VbqcwHvaS32AKUsxz6tR7Ct0bvqRtldLWneFIaLW0Uq7HOIawy1zjkA2MXiWAd6ibsEAt2scW8CQoPSu8o5o4j86ginp3Gm/pDyoX+19eq6kTgc8uBiCS7N0bQ3EXROcQqrQtZ1HUmtpqyetYxLjKWp2euEVGj0SxsBMLG7N7vrHg0R7k/qOgE7gSoW2VMNBx2keLzHiCvSceow0bGJ5dvJJ7SVOX2fQbvdPc0f1Cj9EaWUp9bc6wHRb4kn3Qso1Tew/s7MlqrHNOWBNFCUkRVtE1mDotnvcT7gFNNChbFnWqHdDeAA9oUtbXQx/wBk8SIHigZCtdDJO7EfaucVXZq/6QPw0nfZjjl71z+n6Q7fBYZVsef/ACgVeVvGoNY5ZtLup4KRH8JX0J0bs2ClSZ0KdNnqsa33L576DUflF50dvK2rF3PqF3vX0Tpfnirk6I8vFckV+86tdtSrgph7HkekW5gU2sjN2oweK8L+Xq5alG32gVG4HOeawGUYavOERlEkjLcvoFOZXmXz1LLZzyVTlB8raGsNECXGmZIL3amwDIDs4mMtVgjWPiFJpaVfdXZ5boU5IA1kwutuswpWZjI5xieodfWTHiozQfRr9gargGlxxNOEF7WtkZOObcRnIRkOtM76tT4jG4idsE9WcSszdn08UWldEDfVRrSRt6lFCuE4t1mbsmdpJmfemllspLoGfYqqoxJuyVbSMSmNrqZdan6N3vwER3nLgoi8rC4DNpy3Z+xRIspIj6fWpe4rFLhHioIsUpdtRzM2nX7e9aZysTpRYeTqEbCMQjVnrHFNLrs5e9rB6T3Bg7XkNHiVc6tz8qC84qgY0uIyaYAl2HC0FxgE4RrhdH82XQt7agrlgdUcAKEDE5oIcH1IIhoLSIcdQzkSl7bHLJkUI2z1TZbe4w0VjUyiAwMgaon0nGNuQhLr18TgxpkDWd7ozOWwah3laLLZeTbhBxVXCHOGcT8xh2ne/bs3mSuuxYBn6R1/Bc+F4WOGNI+LlyObGNp0aa4kmpVk7AWgdQAwnILSdD6R1uqn95n4asGMJBrDeOIXakemH2jniklLb8kQbdDaH/UP7zfw1n9T6G5/rD7qmRam9JvrD4rHy1nTZ6zfilIv9S4n1siv1RodF3rn3Qls0XodA+u/7ykDb2dNnrt+KS68qfTZ6wSkZf2jxPrfyNBo1Q+j/jqffSjo9Q+jHrP++k175kxTaajt+pvHWe7LrS6NxVKmdV2XQbk3htjrkpsTz3EP8b+Rq6x2QbKfrE/zELHI2QfNp8CVZ7LclNojCOAQLsZ0RwCloy+Lz+uXyysTZOjS/wAOf5SlctZejT/wSf8A+atAu9nRHALIsTdw4JaMvic3WcvllW+V2boN7qB/DSm3hQ2N/wDYd+GrQLG3cOAQbK3cFLRnxsj/ABP5KuL0p7GH/CPwCDe7djKncz+qtHycLBohTUiOc+7+StNvf6lX1R95ZZe5OqnV7w0fzqyCkNyG0xuU1C5dytuvF/0dTi37y1vtz/on8W/FWssCQ5gWdZqmVV1qqfRO9YJLrRU+iPrj7qtOELBCmsUyrNqVfo/4v6LB5X6NvrfBqtBCwVPENJFXwVug3iT7kuzMqyJDYnOJmFYnhJIWfENaRi5eIfLez5HftSrENFoo2sRta8Mqu4uxhe4HryP57l1RarNW+ls5pn7VGoT/AJareC1iluenhvvNHZr6ydTdsDi3ueJB4NT9hVW0Xt3L3fZ6vzjQpOP2mAMf4tcrJZakiV6up0jyoZ2rm1X7nAPA7RB/iBXPtIK2ea6FpA30HdTmHuzHtK5vpCJEjWNa88+x6sK6jZ9nynqTQu2e9brmtU80pnb34XLFHTZ7Ho29DzCN/N4wPeoLS6rDWM3mfVAHv8FN3lrYN7p7gD74VY0jq4qwHRAHec/evXI4RLBo3ThqLLnUedxw+qITq7RhZO4Sm1yDm9ZJJ71lF6km4ZJsAnFoOXePj7kwvB8MedzTHDLxRmSO0azDndJxPEz71JXmeZG8tHiD7k10epQwJzenzR1k8B/qQMrOmdWKcb3AcAT7YXO77teClWf0KVR/e2m4jxV303qeiOoniY9y5b5TrVgsdoO0tbT/AMSoxh/hLiub5m1yKR5rFhx3rZ9zMVT1Bi9y950F428ymwYrbVqbGUTn9rmn/M3ivZllCTf1Hk4r7xGtu2sfngfujavFXlfstSpelpFQkufazQAOoNbUFJpjogRl2r3s0rxP5V34r/qn5rbURlswNmf8TadqqezOnARWv9CUsdna2mWHmgNI7CBl4jxXL7fYHVHlrBOvsjeTqAXUb1qtESAciTO7OBuIGvfnGoKmVL0hzMOw5gARwSML5nvlxCX0rmVe06OhhAqGTubIHZJEnuhObLZQMmgAdX5zUppI0udIGXYi67KAJJAjWSfDee5dlBI8c5t7m00Ib1pjaWBZt16AmAfitBtQ25DehybZoqWZp1gHtAK0C6GzIy7M/b7k7c4bHA+C14+sdxBSkyxk0XLyaU2glhjZGyQSAde2Nnau+eabTc+7iA3nMtFahjiCadIU8ILoktaXGAvLdntJDTvyz716a8z3TTGytY3YZp//AFNKBBc17w2sDGTsL3UyDrhxGoCMODjujjxD1RZ2l2jzSOdn4LW7RunuU5jWHOXPWzxJIgv1YpdEcEoaN0uiFMysqa2XSRA0cpdEJX6Ap9EKVJQHJqZNKIwXDT6I4JbbkZ0QpEuWAU1MaUaKFha3UAnMJJKJUbsJIy4putpWpxRBoFhBRKpkEOWGrBKAxKQUpxSCoVGW61gIBWHKMptetbilEpDlg2JJSXBZKSSssoklYJWXJJUZaMOKQSslJesmkNbQM1wDz1bqxWGhVAzpWgNJ3MrU3D/Oxg716BrrnPnCXXy112xsSW0uWH2qDm1cu5pC3B00dcTqaOX+bNbeVu/kzrpVatL914FUHsmo7guhXI6WjeMlxDzSLyOK1USdbadYN+yXU3n+NnALt1jOGpUH1sQ7HZjwK9vueiS3Zuv1k0jvaQ72tPg6Vyo1xjew7SRJXYDTxNc3pNI4jLgVxbSsYakjbB/PBcsip2enht7iR1dpY5LvczB2GFut0OaHbRr7U3ouxM7PZ7lyO7SZ6Qr51BuA8Sf6KoWZ2Oq529xPdOXhCslvrQKr9wgcAB/EVAaM0c16pHliWm3uikesYeJj2Stl3MgDsTe+f7Nu0unuaP6hP7O1DJi1HVxUZpE79mRvIb4z7ApKsOcVD6QnOm3e4ngI/mQJkjd1OGhabzdzgNwnif6J3ZxkFH293PPUAPCfeoCjaXVZqHqAHhi/mXIfLjasNlDenWaO5rXuPiGrqN+1Ze8/WPty8FxTy/Wn/wBOz/uPP8DR7HLC5nTodR8xuw8y1VOtjB+9JP8A8YXqGyhcG8za78F3ufH/ADKpPaGtHvcV3myKS5nz8zubHzV5Z84m7KdlvDlhrtBp1I1DnHA+O17XO7xuXqVpSat303ua59Om9zJDXPY17mh2sNc4EtB2gQojeDL4U9R4i0otGcb2Hbq9IKkcoSQBr7R8VffLrdZoV6tLoh7R9kveWnvY5p71z7R+z5Sd5jfC9EUkjsnqk37lnfbBgEnUqjeluxOgapUnbqbi2BHsPwULY2YXc7Lt/Oao6bkjYLPAlJrMkFP+UBAgqNqWqMoJ7AoShmX7FtJWatlJzA4FFnsjtuQVA8oUsQ7BOS7V5lVkJvGu4AltOxva52xrqlez4AetwZUgfVduXH7gZm6NjHHPbGrxXqrzLropMsVeq1wdXq2gis0a6TKTYo0zvDmufWnV+0I1tKk3UThk5M7oWpD0ty1uXmPLsYCJWFglQpklCwhBRkFZlJQhBRRKxKwgMytJTS3WkgxqCzZK+Idepa0vmYcug5RKQSiVCCiVhxWCkYkKKKwViViVACKhzSSViqfYhTa0pLkzpWop2VmSo0nYkpJSlrJWDdGUkoJSXFQ0jBWslZxJFR6gQiuo287KKjH03Ziox1M9j2lp9qkn6k0eiLy3PDfkDrmhejKbsi7lrM77Qa4jjUptEda9M2wxVB2OaB3gkeyF5q8qFL5HflV/otZa2WkbOZUcys6OqHOHFelb8HoO6Lo7iP8AT4r3Rdqz3T3lfdElZ3Zhct8p9ggu6nOHcZLfBdNouVd0+sGOcvSpgj7TZHuBWcq2NYJVI5FdNpg4TmCnNMYXkE805fnvURXlrt2/qhSFV2JoO0Lieyao71pDVikBte6e4HF7YS9FaKZaV1OcxvRbPe7+gCmdGqeS9D3Z5NkOrXnVA6LfE/0hSdnCi7Jm95644Ze5SgMAnqJVMjSmZJO8n2qLvETWaNzZ4k+OrwUnZ1FUzNZ53Q0dwA9sqMImqQUPbKnpnYC7gJ9wUuxVi+qsUndY9p/qoyFCtj9a4P5b7RNqA6FJje8lz/5gu52p6876fVOUttX/ALgpj93Cz3KR5nX2Panm43dyV2WZp1lrnHtLi3+VdOsiq3k+snJ2Szs1EUacjrLA4/xEqz2Y5LmfNn94dNcnLCmDHJy6pkqZPLvne2c/K2uLcIfSYGu+kDAA52vW0wyDHo9i41Y6ECepeh/Oy0ar1xStDGg0KFJwqOxAOpl1QkuLTBLIwCWznrhedKLyBr7l6o/dR2xStC6tRMqto2FbX1pTG3LB6EzFe2EajH560z+WnbJ96xaXwExa4kpZaTJf9KGIaI8Vvs73HIkknWmFNg2/1T2jXjUiZhosNy2cZg5SIldS80+2PbegpseRTfRrcq0ZteKbC6nI1YmvIcHawMY1OM8gsVYwXHJoEmBMAayBIxQJMSJ3jWvUnkgvW5LK1tSz12mq9sOtNdlRtQg5ObidTwUWyILGEDLMu1rT5HnnsjvNVaqroC03VeFOs0OpPZVafnUntqN4sJHcnFpbkvPR5jVTfKjb3vbk4Ja4gmBhiZAnaRsnIScjkn1nyKhb/pOL2YcQDQ5xw5RiMTiiMmh2U9ERziD2xYlKdPkc5zaVof3PeXKAuwOaAQBi+dLQ4kbYE4SdUzExKa3jpCym9rHbQ5xdqa0Nway6BHOzzyjUo/QqzPbixNfhcGFsk4QBTY0gNcZBkRMZx2Sxv26MdfGWEscx5NMkN5QtNBhziKZc2Ia487CZw4jHoXD4/FcXyow5y07cyyWu+WsBc7JjQSSAXEAdQlIZpA3lOThwIaHEuBaGzsJIwkiWCA757SJEqA0homrRdzXtJDiQ4FrsgThDWktcXGBmSImJMJjY7CW2lgDTyYfmTTlhJoTjacPJ03EgNOGJI2bEOGxuLb57keWXQs15aSsY7CZ2aoznWAJkloIJ7Y1ggPLLfDXtxDVztoMBpIkxqkDEOohV6+LG/lHFgc44qJxEtaA1jnFzAZBAI3B2Zk61vsNF7WVG8nhe7G5pGHAceQBLTzXtEYhEZEgmVl4cehNcwpyuhFfSqm/JoxOzwgObzmiOeSTFNueXKQTBgJ5dltzyILTtBBG7WNe5V++NHm4XgNxRRqtGOXuNRzGhkYycOEMgRHpZQpehSzAGXUFqePGo/SRSd7kzWrobaupaawSGryaUbsdVKshIs+taXFb+UySqKbMSW9aGOW1zlhmkNi8rc45LTWWi0HJKIYYntKtKjKZW2ic0lEsZUPyVG1nZqQqugFRhcuaNyew7NRZc/JaiUF2Sy0EzU0rbVK0hKIRo2hdPam9VJtlowgnLLOCYy71w7TnylVOUcKbsg4+icgBIAyzLh2ws1udscHPkc58867ItlGqNVWzgH7VF7mH+FzF1fRW38vYKFTW51Ck8n67WtD/4muXnvyzaQ1rQ2k6o/Hgc4DICA4SYgajhH5lda8223ipd7WbadSrSI3NeeVHdFQ/kL1Yl9NHsyKoxs6Jd75aOxIv9vNY7oug9jhPtb4rTc7so2gkJ9eFOaTxuGL1Ti9krT5GEldHEtP7vwVHEajJ/JVdu20Rr1bV0rTyx4mzEmJ4a/iuS2gQSvNydHvi7ij0TbK2Oq49ccMvcrfc4hs7hPBUq62y7v9quNUxSd1wPWIHszXp6nl5KmLuZvNBOsyeKf2x0M7SB7/ctFjZAAS7xd6I7T7vitWZrcKIUNcplznb3E90qUr1MLHHc0nvAKjrgbDQssq2JO0Ohruw+xVDS98U43kcAJVrvB3NPXA8VR9OK3ojtPH/YqMLmVG0ngvO9wt5a2s/6lcu9ZxcOK7rpZacFGs7o0nnvwnhmuTeb/YOUvKzDYHhx7AR7lI9To2e+bDSwtDRqaA31RHuT6nqTWgU7YuZ8xii5JfUmE2qvkqsaaafWextJe4PqxzaDHDGSOnr5NvW7PcCukUYabdIovnp2h7bvpsaSBVrEvA+c2kwvDetuIgkb4Xlq4bQH0mzm5stJGvI5eELoOnnlDr3hUea5ApsP7KiwQyk1+uCTic44RL3a42DJcht9M0Xy0812zeJ9y27rY+jw2NQVSRYKzCMwQ4ezt60xr1VCvvEzLZadp/OxYF4k68+sZKJvqdJY1ew6rVitQrbytD7QFrfXCo0kg2uNc8U2feDnGBkDt2/0UfUfKVQdBB3IKRZn3lhY9uscmWdpcIJ8Vru684YBiI7Dr7VX61WVlhUM6UWywaSOaQQSOsTPedavFw+Vi3045O1VmtGx1Q1G9nJ1A5h4Lltkpxmch7exOKt4bshsCHOUEz0to/5ytobTIq0aNaqPRrBxog/bosaQ4jexzJ3BPbj85qriitZqb276L303DuqYwfBeXG2slOqdq3FLOL4ePY9v6MeXuwVoDzUs7zsqsxN7n0y4+s0K50dJKVWlytNwe2cMNcxxJL8DcmuMYiRBOwyvnxTt285J9dd8upmabix4OJrgSIcNWYzGzUtRq9zjPh+x7zdeOoBpLy99PBMAOY0udzoOWEAgxnibkM4dXZXDw1w1OAdnrzGo9Y1FV7Ry3CvRp2locW1qnyhppEYqYfRFM5YXAmWlhZEjFORapa46TmMptIdIZJOtoM5sLp9LPvglerJCOnbmeFcx3arwAqU6ecvxmdwY0uz+1BA7DuTl78lCW6yP5ak4QW8o5zjhJLWmkaYBOPMAwBAyLic8wpNjyQci3MiHRsMSIJkHWOojILjOCSVFT3Ipl4OczG1gLi4twOdAGF7mEucGOyBaTk0zkkXZa3HNwDSHEc1xe0hpiQ4sYcyCNWxFyUy1pBBaeUqkTHovrPe05Ej0XDLWM1ruazFrKYd6QYwOzB52EB2YyOc5ro1FXRNyeruSKb4K21Dkm5C85qjY9YLklqzhUIbqRW3GNS0UitdrGYWGrZo3Vym1Yo5behomUoM1UylcpGaQ1ZrtVYSNxtoIhaSVopsW0rFJG7NjHZJFSqDtSHGE3c1Zqyj1iU1a6RSw1Rm0c+8tN/cjSwiMVQHPIkATs2Enb1FebLRVnPxXW/OMrjlmt3NHx9p8FyaoMliKPpYY1FFb0xozSd1Z8Crv5pt5Z2qiTspVmjsLqbz/ABU+CrV6Upa4RsI37E183W8MF4sacuUZVpd+HGAf3qYXoxs3kScGemqJio4b8+OfvUrZ88thy45KKvDJ7HbxHA/AhSVnctpHFspV/wBLmRtaS0/niuUaVWKHZZDYu1aTUOfUG+HjvEnxlcv0joSDOzivNLmezDLY6xo9SzCtluGTBvM8B/VV3RlisFfOo0dFo4kn3QvRE5SJKgFptz5f2AD3n2rfZWpix0ucdknhqHgtGDXfz4pOG8hvEj3ApV1MhoTfSQ5U273T6o/1BPLGICjRORrvZ2Q7fYP6hc+0xq/tI3AD3+9Xy9nZtHUTx/2XOL9dNRx+sRwyWZbFjfM5/wCVi0YbJV+thZ6zh7pUV5oNgxW/FGTGE/wuP+YNPcFjy82iKFNvSqz3MY73uCsfmbtYw2is9zWNa2MT3Bo1s2nqxcVF93Y1J7M9Y0Govm86dFhqVXtp0xkXvOESdTRtLjsaJJ3Lg/lE8vopS2ysa+CW8vUkgka3Mp5S3cXa9cQuEaWeUe02t/7as58ei0wGt34WNAaJ1ZBZUO55Y4W+Z23yneW8OxUbG5zRmHWgjC9wjVTBzY3P0vSMfN2+ebXehxklxMukk5yd7jrJPWo91vdiTa+tYO9ddz0QxqPIkrZa8FUH5rxB3Aj8+Kh9IwS6dgEeMrfWGKnnrHgottpOo57M0NjZZWChCiiVhYQhbBZWEIQy1OKeWtN2lZlQg8fWlI5RN2yswgHYqJTa53ptCGuQD9tqMLHKlM2vW5qpKRdtCNJa1CHUa9SkQ6YY8hs9bJwOnaHNIK9w+TPTGjbKNNzalM1iwOqUWuGNjwIfzJxYJBIMREL520Xq3eT6/wCrZqja9N0PpubUbnliaQcJ+q9ssI2tcQjdnmzYb3PoTyaxCjNDdKaNspNrUHh7CBLR6VNxAPJ1GnnNcJ2jPWJCmqdInZ4FSzwuO5GVWptUGakbc2CmFQZgHatpkofbFoW+o8Af1WjlB1cVlMlGwshZphIqWtu8cQtXypvSb6w+KgocPdCzaHiOtMn2pu1zfWb8Un5UzpN9ZvxUaFCyl0E3+Vs6bPWb8Vto2umPns9dvxRtDSYAWKxWh140/pKfrs+8kWi86X0lPV9Iz7yw5GlEc0DnuBS3MUcy86f0tP8AxGfeSje1P6Sn/iM+8o6NaR44puTKwLwpA/8AMpn+8Z95NX3vS+kp/wCIz7ylmtLJajqW1gUZZb5owRytOR/1GfeRXvyjB/bUtX0rJmMo529c5M0onAvLkZtT+3tjIDs2Lnj2Kd0xeTVdJxEHXM9hnx71BvaqlsfUVLYa1BkqJcVrFnttKoTAp2hjz9jlBin9wlX94yXONNKMVj1gHwj3e1dYcy1tR7IvhvMB6LvA5fBOrM/IKH0UvDlrHSqbalBjz9oNGL+JpT66qktC7NbnjjyE6TU5LDvBbPZmP83guVaTU83g8erYQunaUW0BobGc4p3CCI659y55ftUOy2715cjSZ7cC23OraNU9Sl7Lm95+tHq5e5MdHWwJ7+Ce3WMp358V6EmcpcyUY6ATuBPASo+wDIJzb3RTPXDeJ+AI71rsmpbZiiPvszUYNzSeJ/0qTs+oKIrums7qhvgpaislbpEbfNTnHcB7pXM7XV1mcsyST4z71eNLbc1jKznHC0SJPqjtJOQA15QvNXlB0wc44W5U+jqJ63HOfs6sh2qMsBx5UqlOsafPBp0w4uDfnOcWxDs8oESN6q77zDGBrAGgbtk+JJ2k61FXjbyGjec96jDXyUWx0o3Wy8XOmTkmlnfmksaksCoZL1nZz7E3tFUnWtXKc0LVKgN9O0xlsTGtrWwrSSqGZYFhzViErCqQQUBZKIQAsFKIQEBgNSwESsYlALWZSeVRyiEFSgFZ5RZZCAxK2U3pWAJTYCA2NUjZqkN7Uwp1fFOWNMR1IZZbtFr2c1oc3NzeaQdTm68J4mDsPeD0K7bxbUaHN27DEg7QRsI3jI6wuPaO2vCSDkCPEau/Wp5lsdSBe06iDB1HMZHt2xsWXGzi1vudHeBu8AtTgNw4JvYLeHta8ei4B0ZSJGo9Y1doW7lFmyOAlzBuHBYa0bgsvhAcN6BREPHZwC1kDcOC2OeN6QSoXSkIa3qHBLwDcOCysOcN4/PehUhJaN3gFKXRZ8QMCYBdAGwCST2KNJ7FYNCb9NnqtqtwlzcUB2o4mOZDo2c6e5Ve5GiQstyTSc8w3og4efEkxnMiDlB1bs1XryoTGXVqU7e9/coSAQGYi5rAA1rJLjDQPRHOMga+4RD2uqI1idkHPuUbXQivqN7XdDmFoeA0OOvIgZgEEiQC2c2nMbQpO8dHQwvbyjXPY3EWta6CMtTiIkBwy7VCctPzuvMqSr348swlww9WRI1ROojq1KHRJ2Zfo47Dilp5uKBrGogHKJiD/XJF23I57S4Rug6zEbYyyI1703dej8IbjOEAgCZyMZZ7MhlqHFaaNrLQQHZEQeyQfaAllpkjopdHLVMGIN5rnEkE5MEwBlJ/qnOkt0ciWjHiDmYw6C35zmlsEnMEawYMqHuu8nU3YmOhwkTkcnAtIIMgggkZpzet9vqhoe4HDIbAAgEyRkN/tUbsKL1WVy2HMpqQQnNoOe9NyFTrRrc0qkeUKyxgd1lvv+KutR6r2nVAGlPRIPu96qe5pI7J5tl547CxpMmlUqUyNwLuUA7AKkd3UrvdeRc3aCRwXFfNWvLnWiidrWVm9eB2B/8AnprtdTm1T9YA+Hxldn0PLppyX6hfd08q0wYeASDsOWo7ew7D2rkF70nNcciCNU6iOrYR2LuVlqZhV62XaxxexzQ5ocYkat2E6xltBC5TgmzvhyuK3LRYzFM9kccvepGyNyC8oDzg7bEclZY+xW/8hOGecdbh/ZWT/Drf+SuyI1ueqb3dkwbzPCPil2deUbR5xducQTSsuQj/AJdb/wAlLb5x9u+isn+HW/8AJVbFbHpG7zL3O3uce6SpjlA0EkgNAxEnUAMySdwGa8l2Py/2xmqlZu9lb/yFo0i8u9sr0n0nMs7WvEONNlUOjXEuruEHbkoRxJjyr6cutLi1hii13MHSdmDUdqkkGANQABGsk8vvkejv9qbPvx52N4H7yZ2i1l0TGXb8Uk0za2VCrVUkjsWpJNRBesls303fAdS1uC1tes8olCzdZ3bFm0BaBUSuWKAy4JbKKSbSdw/PekurlCG7k1qrVdmxIL0lAZWESslyoCUALErIcgMgLPJrHKLJqqAVgSS7qSCUSqBfKrGNJlCAyXJQqJCwgN4rJ1St2UKPQCoSh8bRtGSfWW3k03tJ1iRPVsUKHoFRA0dE0Gvg4Ws14Z5uowTOIb4nPu1SrdTtLTqIJ3bR2hcSpWsjV+fFSN16R1KbsQwkwRzpIgkHY4bgo42Y0HYCStZqLmx09rdGnwd+IsHTyt0afB/4izpY0s6OClyua/r5W6NPg/8AEQdO63Rp8HffTSyqLOkYlgrm369VujT4O++s/r1W6NPg776aWWjo4elSubnTyt0aXqv/ABEfr5W6NP1XfiJpYo6WHIxFczbp3W6NPg/8RZ/Xyt0afB/4imlijpYKziXM/wBfK3Rp+q/8RH6+VujS9V/4iaGU6UEE/wC65sNPa3Rpeq/8RB09rdGl6rvxE0MtHSMSwx25c3Ondbo0vVf+Isfr3W6NP1XffV0sjOjvWlw7lz86eVujT4P/ABEh+m9U/Np8HffTSzS2L6Qo/SCz4qbx9UqojTar0afB330ippjVM81mfU776aWLos3kBvAMt1MDU8Ppkn6zSR/E1uS9LXn6VN2+R8PaV4xuC+XUKrKzA3GxweAZwyDMEBwMZRrXQbR5dLW4AGnZsjOTKv4662qMSjcr9qPTlF+pM7yEVZ2OaDwy9y86N8vds+js3qVfx0i1eXa1uwzTs3N1Qyr4/t1GZjFo5UhCEOgIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQAhCEAIQhACEIQH//Z” width=”601px” alt=”108年度綜合所得稅查詢”/>
該局說明,本年國稅局提供納稅義務人查詢之所得資料,新增扣繳單位依據住宅法第23條、租賃住宅市場發展及管理條例第17條規定,開立給住宅所有權人專用的「租賃所得扣繳暨免扣繳憑單(格式代號51R、51M)」;另外,扣除額查詢範圍新增「衛福部、勞動部及國軍退除役官兵輔導委員會所提供符合衛福部公告須長期照顧之身心失能者」資料,得據以申報長照特別扣除額,免附證明文件。 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。 國稅局官員表示,我國自2018年實施所得稅改方案,對獨資合夥的資本主或合夥人經營事業所得採穿透課稅,免再課營所稅,但所得必須列為個人綜合所得稅的營利所得項目,和過去要申報營所稅,之後再從申報綜所稅以憑證扣抵有所不同。
108年度綜合所得稅查詢: 個人出租財產將租金債權讓與第三人,出租人仍為該租賃所得之所得人,應依法申報綜合所得稅
所得稅查詢/申報管道共 7 種,流程一次看 臨櫃人工申報 本人持「身分證正本」至各地國稅局申辦,或是自行下載申請書,並寄回戶籍所在地的國稅局。 配合全國疫情三級警戒,國稅局從 5 月 15 日起至 6 月 14 日,暫停臨櫃申報服務。 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。 國稅局官員指出,如果獨資、合夥為小規模營利事業,由國稅局查定課徵銷售額,並依規定純益率計算營利所得;但如果不屬於小規模營利事業,則由獨資、合夥營利事業提供「營所稅結算申報損益」及「稅額計算表」,列報課稅所得額,再依此歸課個人營利所得,以免因漏報遭補稅及處罰。 111年 12/02 推出地方稅LINE官方帳號及「地稅小幫手」智能客服,稅務服務全年無休 為便利民眾即時掌握地方稅資訊,財政部近期整合全國地方稅推出「地方稅網路申報作… 111年 12/01 房屋變更使用請記得申報房屋稅使用情形變更 (臺中訊)臺中市政府地方稅務局表示,原供營業使用的房屋,當該房屋實際已不再供營業…
另外,對於查調的各項扣除額資料,於申報時應依所得稅法有關規定列報扣除。 國稅局查獲後,甲先生主張申報綜合所得稅時,是依稽徵機關查詢的所得申報,不過國稅局解釋,營利所得不屬財政部財政資訊中心,或稽徵機關依規定應提供的所得資料,因此仍要求甲先生補稅並處罰。 獨資、合夥營利事業的盈餘,為資本主或合夥人的營利所得,應併入個人綜合所得稅申報,高雄國稅局提醒兩點,第一、此類所得在申報綜所時,不屬於稽徵機關提供查詢所得資料的範圍,資本主應自行列報;第二、盈餘不能按8.5%計算可抵減稅額。
108年度綜合所得稅查詢: 最新!2021 年綜合所得稅級距表 免稅額、扣除額、累進差額級距 …
有國民身分證統一編號之納稅義務人得利用稽徵機關(各地區國稅局或其所屬分局、稽徵所、服務處)核發之查詢碼、課稅年度綜合所得稅結算申報稅額試算通知書上所載之查詢碼、以憑證(行動自然人憑證不適用)或行動電話認證透過網際網路至財政部電子申報繳稅服務網站申請取得之查詢碼或以自然人憑證、「健保卡及密碼」透過統一(7-11)、全家、萊爾富、來來便利商店多媒體資訊機列印取得之查詢碼,搭配「國民身分證統一編號」、課稅年度十二月三十一日戶口名簿上所載之「戶號」及「出生年月日」為通行碼,使用綜合所得稅電子結算申報軟體經網際網路向資訊中心查詢。 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。 108年度綜合所得稅查詢2025 該局呼籲,為配合政府防疫措施,請民眾多利用憑證透過網際網路查調所得、扣除額資料及報稅,若家中無讀卡機的民眾,亦可至四大超商多媒體資訊機(KIOSK)取得查詢碼,搭配「身分證統一編號、戶口名簿戶號及出生年月日」線上下載報稅資料並完成報稅,使防疫報稅兩周全。 財政部北區國稅局表示,配合所得稅各式憑單免填發作業,並便利納稅義務人於所得稅結算申報期間查詢課稅年度所得及扣除額資料,自109年4月28日起至同年6月30日止,開放納稅義務人查詢所得及扣除額資料。 該局提醒,國稅局提供查詢的所得及扣除額資料,係按扣繳單位申報各類憑單資料及稽徵機關蒐集機關(構)、團體、學校、醫療院所有關扣除額資料予以歸戶,提供納稅義務人申報時參考,對於查詢的所得資料如果有疑問,應立即洽詢所得來源單位確認,如有錯誤,應請所得來源單位向所轄稽徵機關辦理憑單更正,並據實辦理申報;如有其他非屬查詢的所得,亦應自行辦理申報。