{"id":12328,"date":"2026-04-22T12:49:50","date_gmt":"2026-04-22T04:49:50","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=12328"},"modified":"2026-04-22T12:49:50","modified_gmt":"2026-04-22T04:49:50","slug":"profit-seeking-enterprise-income-tax-calculation-example","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/profit-seeking-enterprise-income-tax-calculation-example\/","title":{"rendered":"\u7576\u8001\u95c6\u641c\u5c0b\u300c\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u300d\u6642\uff0c\u4ed6\u771f\u6b63\u60f3\u77e5\u9053\u7684\u4e0d\u53ea\u662f\u516c\u5f0f\uff0c\u800c\u662f\u516c\u53f8\u600e\u9ebc\u907f\u958b\u88dc\u7a05\u98a8\u96aa\u3001\u770b\u61c2\u6210\u672c\u7d50\u69cb\uff0c\u4e26\u627e\u5230\u80fd\u4e00\u8d77\u628a\u5e33\u3001\u628a\u95dc\u3001\u628a\u65b9\u5411\u770b\u6e05\u695a\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u88dc\u7fd2\u73ed\u8207\u5c08\u696d\u652f\u6301"},"content":{"rendered":"

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\u6bd4\u8f03\u8207\u9078\u64c7\u6642\uff0c\u53ef\u4ee5\u6293\u56db\u500b\u5c64\u6b21\u4f86\u770b\u3002\u7b2c\u4e00\uff0c\u770b\u5c0d\u65b9\u662f\u5426\u53ea\u63d0\u4f9b\u7d50\u679c\uff0c\u4e0d\u8aaa\u524d\u63d0\u3002\u6709\u4e9b\u670d\u52d9\u6703\u5f88\u5feb\u544a\u8a34\u4f60\u5927\u6982\u7a05\u984d\uff0c\u537b\u4e0d\u8ddf\u4f60\u8aaa\u9019\u500b\u8a66\u7b97\u5efa\u7acb\u5728\u54ea\u4e9b\u5047\u8a2d\u4e0a\u3002\u9019\u7a2e\u7b54\u6848\u807d\u8d77\u4f86\u5f88\u7701\u4e8b\uff0c\u4f46\u98a8\u96aa\u6975\u9ad8\uff0c\u56e0\u70ba\u53ea\u8981\u524d\u63d0\u932f\uff0c\u5f8c\u9762\u7684\u6578\u5b57\u5c31\u5931\u771f\u3002\u7b2c\u4e8c\uff0c\u770b\u5c0d\u65b9\u662f\u5426\u6709\u80fd\u529b\u6307\u51fa\u4f4e\u50f9\u7684\u96b1\u5f62\u6210\u672c\u3002\u5c08\u696d\u4e0d\u8db3\u7684\u4eba\u5f88\u5bb9\u6613\u628a\u670d\u52d9\u7c21\u5316\u6210\u300c\u6709\u7533\u5831\u5c31\u597d\u300d\uff0c\u771f\u6b63\u6709\u7d93\u9a57\u7684\u4eba\u5247\u6703\u63d0\u9192\u4f60\uff0c\u4fbf\u5b9c\u5982\u679c\u5efa\u7acb\u5728\u5c11\u770b\u3001\u5c11\u554f\u3001\u5c11\u5224\u65b7\u4e0a\uff0c\u6700\u7d42\u4ee3\u50f9\u53ef\u80fd\u662f\u88dc\u7a05\u3001\u7f70\u9370\u3001\u91cd\u6574\u5e33\u52d9\uff0c\u751a\u81f3\u932f\u5931\u878d\u8cc7\u8207\u5408\u4f5c\u6a5f\u6703\u3002\u7b2c\u4e09\uff0c\u770b\u5c0d\u65b9\u662f\u5426\u91cd\u8996\u9577\u671f\u4e3b\u7fa9\u3002\u597d\u7684\u670d\u52d9\u95dc\u4fc2\uff0c\u5f9e\u4f86\u4e0d\u662f\u5831\u5b8c\u7a05\u5c31\u7d50\u675f\uff0c\u800c\u662f\u8b93\u4f01\u696d\u6bcf\u4e00\u5e74\u90fd\u6bd4\u524d\u4e00\u5e74\u66f4\u6e05\u695a\u81ea\u5df1\u7684\u7d50\u69cb\u3002\u7b2c\u56db\uff0c\u770b\u5c0d\u65b9\u662f\u5426\u5c0a\u91cd\u4f60\u7684\u7d93\u71df\u73fe\u5834\u3002\u5f88\u591a\u4f01\u696d\u4e3b\u6700\u9700\u8981\u7684\uff0c\u4e0d\u662f\u88ab\u80cc\u6cd5\u689d\uff0c\u800c\u662f\u6709\u4eba\u628a\u8907\u96dc\u7684\u898f\u5247\u7ffb\u6210\u81ea\u5df1\u807d\u5f97\u61c2\u3001\u7528\u5f97\u4e0a\u7684\u505a\u6cd5\u3002<\/p>\n

\u6b64\u5916\uff0c\u4e5f\u4e0d\u8981\u5ffd\u7565\u5b78\u7fd2\u8cc7\u6e90\u672c\u8eab\u7684\u9078\u64c7\u3002\u56e0\u70ba\u6709\u4e9b\u4f01\u696d\u4e3b\u3001\u4e8c\u4ee3\u63a5\u73ed\u4eba\u3001\u5167\u90e8\u8ca1\u52d9\u4eba\u54e1\uff0c\u5176\u5be6\u4e0d\u53ea\u60f3\u59d4\u5916\uff0c\u4e5f\u60f3\u628a\u7406\u89e3\u80fd\u529b\u88dc\u8d77\u4f86\u3002\u9019\u7a2e\u60c5\u6cc1\u4e0b\uff0c\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u88dc\u7fd2\u73ed\u5c31\u6709\u5f88\u9ad8\u7684\u5ef6\u4f38\u50f9\u503c\u3002\u50cf\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b\uff0c\u5c0d\u4e0d\u5c11\u4eba\u4f86\u8aaa\uff0c\u4e0d\u53ea\u662f\u8003\u8b49\u7167\u7684\u8def\u5f91\uff0c\u4e5f\u662f\u628a\u96f6\u788e\u8ca1\u7a05\u77e5\u8b58\u6574\u5408\u6210\u7cfb\u7d71\u7406\u89e3\u7684\u65b9\u5f0f\u3002\u7576\u4f60\u6709\u80fd\u529b\u8b80\u61c2\u300c\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u300d\u80cc\u5f8c\u7684\u689d\u4ef6\u3001\u9650\u5236\u8207\u5e38\u898b\u8aa4\u5340\uff0c\u5c31\u6bd4\u8f03\u4e0d\u6703\u88ab\u8868\u9762\u4e0a\u7684\u4f4e\u50f9\u3001\u8a71\u8853\u6216\u7c21\u5316\u8aaa\u6cd5\u5e36\u8457\u8d70\u3002\u9019\u4e5f\u662f\u9078\u64c7\u6642\u6700\u5be6\u969b\u7684\u4fdd\u8b77\uff1a\u4e0d\u662f\u8b93\u81ea\u5df1\u8b8a\u6210\u5c08\u5bb6\uff0c\u800c\u662f\u8b93\u81ea\u5df1\u6709\u80fd\u529b\u5206\u8fa8\u8ab0\u771f\u7684\u5c08\u696d\u3002<\/p>\n

\u4ee5\u4e0b\u9019\u4e9b\u5e38\u898b\u554f\u984c\uff0c\u4e5f\u662f\u5728\u6bd4\u8f03\u8207\u9078\u64c7\u6642\u975e\u5e38\u503c\u5f97\u76f4\u63a5\u62ff\u4f86\u554f\u7684\uff1a<\/p>\n

\u5e38\u898b\u554f\u984c FAQ<\/strong><\/p>\n

Q1\uff1a\u6211\u53ea\u60f3\u77e5\u9053\u300c\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u300d\uff0c\u6709\u5fc5\u8981\u627e\u5c08\u696d\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u55ce\uff1f<\/strong>
\u5982\u679c\u4f60\u53ea\u662f\u60f3\u7406\u89e3\u6982\u5ff5\uff0c\u55ae\u770b\u7bc4\u4f8b\u53ef\u4ee5\u5efa\u7acb\u521d\u6b65\u8a8d\u77e5\uff1b\u4f46\u5982\u679c\u516c\u53f8\u5df2\u7d93\u6709\u5be6\u969b\u71df\u904b\u3001\u767c\u7968\u3001\u6210\u672c\u3001\u85aa\u8cc7\u3001\u5916\u5305\u3001\u8a2d\u5099\u6216\u80a1\u6771\u5f80\u4f86\uff0c\u55ae\u9760\u516c\u958b\u7684\u300c\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u300d\u901a\u5e38\u4e0d\u8db3\u4ee5\u53cd\u6620\u4f60\u7684\u771f\u5be6\u7a05\u52d9\u98a8\u96aa\u3002\u9019\u6642\u5019\u5c08\u696d\u5224\u65b7\u7684\u91cd\u8981\u6027\u6703\u9060\u5927\u65bc\u516c\u5f0f\u672c\u8eab\u3002<\/p>\n

Q2\uff1a\u6700\u4f4e\u6708\u8cbb\u7684\u670d\u52d9\u662f\u4e0d\u662f\u4e00\u5b9a\u4e0d\u597d\uff1f<\/strong>
\u4e0d\u4e00\u5b9a\uff0c\u4f46\u4f60\u8981\u770b\u4f4e\u50f9\u662f\u5efa\u7acb\u5728\u6d41\u7a0b\u512a\u5316\u3001\u7cfb\u7d71\u6548\u7387\uff0c\u9084\u662f\u5efa\u7acb\u5728\u5c11\u6e9d\u901a\u3001\u5c11\u5224\u65b7\u3001\u5c11\u63d0\u9192\u3002\u5982\u679c\u662f\u5f8c\u8005\uff0c\u4ee3\u50f9\u901a\u5e38\u4e0d\u6703\u7acb\u523b\u51fa\u73fe\uff0c\u800c\u6703\u5728\u88dc\u7a05\u3001\u67e5\u6838\u3001\u4ea4\u6613\u6216\u878d\u8cc7\u6642\u4e00\u6b21\u7206\u767c\u3002<\/p>\n

Q3\uff1a\u6211\u516c\u53f8\u898f\u6a21\u9084\u5c0f\uff0c\u771f\u7684\u9700\u8981\u5728\u610f\u7d50\u69cb\u8207\u98a8\u96aa\u55ce\uff1f<\/strong>
\u8d8a\u5c0f\u7684\u516c\u53f8\u8d8a\u9700\u8981\u3002\u56e0\u70ba\u5c0f\u516c\u53f8\u8cc7\u6e90\u6709\u9650\uff0c\u4e00\u6b21\u7a05\u52d9\u5931\u8aa4\u3001\u4e00\u6b21\u6191\u8b49\u7f3a\u5931\u3001\u4e00\u6b21\u5e33\u52d9\u91cd\u6574\uff0c\u90fd\u53ef\u80fd\u76f4\u63a5\u5f71\u97ff\u73fe\u91d1\u6d41\u8207\u71df\u904b\u7bc0\u594f\u3002\u5f88\u591a\u300c\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u300d\u770b\u4f3c\u9069\u5408\u5c0f\u516c\u53f8\uff0c\u4f46\u771f\u6b63\u8b93\u5c0f\u516c\u53f8\u53d7\u50b7\u7684\uff0c\u5f80\u5f80\u4e0d\u662f\u4e0d\u6703\u7b97\uff0c\u800c\u662f\u592a\u665a\u6574\u7406\u3002<\/p>\n

Q4\uff1a\u9644\u8a2d\u88dc\u7fd2\u73ed\u6216\u96f2\u7aef\u8ab2\u7a0b\u5c0d\u4f01\u696d\u4e3b\u6709\u4ec0\u9ebc\u50f9\u503c\uff1f<\/strong>
\u6700\u5927\u7684\u50f9\u503c\u4e0d\u662f\u81ea\u5df1\u4e0b\u5834\u505a\u5e33\uff0c\u800c\u662f\u63d0\u5347\u5224\u8b80\u529b\u3002\u7576\u4f60\u807d\u5f97\u61c2\u300c\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u300d\u7684\u908f\u8f2f\u3001\u770b\u5f97\u51fa\u54ea\u4e9b\u5730\u65b9\u9700\u8981\u8ffd\u554f\uff0c\u5c31\u66f4\u80fd\u505a\u51fa\u6b63\u78ba\u7684\u59d4\u5916\u6c7a\u7b56\uff0c\u4e5f\u80fd\u8b93\u5167\u90e8\u7ba1\u7406\u66f4\u6709\u65b9\u5411\u3002\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b\uff0c\u5c31\u662f\u5f88\u591a\u4eba\u7528\u4f86\u88dc\u5f37\u9019\u7a2e\u80fd\u529b\u7684\u9078\u9805\u4e4b\u4e00\u3002<\/p>\n

Q5\uff1a\u4ec0\u9ebc\u6a23\u7684\u5ba2\u6236\u6700\u9069\u5408\u9577\u671f\u5408\u4f5c\uff1f<\/strong>
\u901a\u5e38\u662f\u90a3\u4e9b\u91cd\u8996\u6c38\u7e8c\u3001\u5c0a\u91cd\u5c08\u696d\u3001\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\u800c\u4e0d\u662f\u6210\u672c\u7684\u4eba\u3002\u56e0\u70ba\u53ea\u6709\u96d9\u65b9\u90fd\u91cd\u8996\u9577\u671f\uff0c\u8a18\u5e33\u8207\u7533\u5831\u624d\u4e0d\u6703\u505c\u5728\u4ea4\u4ef6\u5c64\u6b21\uff0c\u800c\u80fd\u771f\u6b63\u652f\u6301\u4f01\u696d\u7d93\u71df\u3002<\/p>\n

\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u80cc\u5f8c\u771f\u6b63\u8a72\u770b\u7684\uff0c\u662f\u4e00\u5bb6\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u88dc\u7fd2\u73ed\u6709\u6c92\u6709\u5805\u6301\u4e09\u4e0d\u59a5\u5354\uff1a\u898f\u6a21\u3001\u5c08\u696d\u3001\u9577\u671f\u4e3b\u7fa9<\/h2>\n

\u5e02\u5834\u4e0a\u5f88\u591a\u4eba\u8ac7\u670d\u52d9\uff0c\u559c\u6b61\u628a\u901f\u5ea6\u548c\u50f9\u683c\u653e\u5728\u6700\u524d\u9762\uff0c\u4f46\u771f\u6b63\u505a\u4e45\u7684\u4f01\u696d\u77e5\u9053\uff0c\u8ca1\u7a05\u9019\u4ef6\u4e8b\u6700\u6015\u6c92\u6709\u5e95\u7dda\u3002\u7576\u4f60\u5728\u627e\u300c\u71df\u6240\u7a05\u8a08\u7b97\u7bc4\u4f8b\u300d\u6642\uff0c\u8868\u9762\u4e0a\u662f\u627e\u7b54\u6848\uff0c\u6df1\u5c64\u5176\u5be6\u662f\u5728\u627e\u4e00\u500b\u80fd\u4e0d\u80fd\u4fe1\u4efb\u7684\u5408\u4f5c\u6a19\u6e96\u3002\u5c0d\u771f\u6b63\u8ca0\u8cac\u4efb\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u4f86\u8aaa\uff0c\u6709\u4e09\u4ef6\u4e8b\u4e0d\u80fd\u59a5\u5354\u3002\u7b2c\u4e00\u662f\u4e0d\u59a5\u5354\u65bc\u898f\u6a21\u3002\u9019\u88e1\u7684\u898f\u6a21\uff0c\u4e0d\u53ea\u662f\u6307\u4e8b\u52d9\u6240\u5927\u4e0d\u5927\uff0c\u800c\u662f\u80fd\u4e0d\u80fd\u627f\u63a5\u4f60\u4f01\u696d\u6210\u9577\u7684\u8907\u96dc\u5ea6\u3002\u5c0f\u898f\u6a21\u4f01\u696d\u7576\u4e0b\u4e5f\u8a31\u53ea\u9700\u8981\u57fa\u790e\u8a18\u5e33\u7533\u5831\uff0c\u4f46\u53ea\u8981\u71df\u904b\u7a69\u5b9a\u6210\u9577\uff0c\u5c31\u6703\u958b\u59cb\u9047\u5230\u4eba\u4e8b\u3001\u8a2d\u5099\u3001\u6295\u8cc7\u3001\u5b58\u8ca8\u3001\u80a1\u6771\u5b89\u6392\u3001\u8de8\u90e8\u9580\u7ba1\u7406\u7b49\u554f\u984c\u3002\u5982\u679c\u4f60\u7684\u670d\u52d9\u63d0\u4f9b\u8005\u53ea\u80fd\u8655\u7406\u6700\u57fa\u672c\u7684\u8f38\u5165\u8207\u7533\u5831\uff0c\u7b49\u516c\u53f8\u4e00\u64f4\u5f35\uff0c\u5c31\u6703\u7acb\u523b\u8ddf\u4e0d\u4e0a\u3002\u898f\u6a21\u7684\u672c\u8cea\uff0c\u662f\u6709\u6c92\u6709\u80fd\u529b\u966a\u4f60\u5f9e\u4eca\u5929\u8d70\u5230\u4e0b\u4e00\u968e\u6bb5\u3002<\/p>\n

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