{"id":13918,"date":"2026-05-05T19:53:00","date_gmt":"2026-05-05T11:53:00","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=13918"},"modified":"2026-05-05T19:53:00","modified_gmt":"2026-05-05T11:53:00","slug":"20-percent-income-tax","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/","title":{"rendered":"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7"},"content":{"rendered":"

\u6240\u5f97\u7a0520\u8db4\u51fa\u73fe\u5728\u4ed8\u6b3e\u524d\u4e00\u523b\uff1a\u4f01\u696d\u4e3b\u771f\u6b63\u7126\u616e\u7684\u4e0d\u662f\u7a05\u7387\uff0c\u800c\u662f\u9019\u7b46\u9322\u80fd\u4e0d\u80fd\u5b89\u5168\u5165\u5e33\u8207\u51fa\u5e33<\/h2>\n

\u5f88\u591a\u4eba\u5728 Google \u641c\u5c0b\u300c\u6240\u5f97\u7a0520\u8db4\u300d\u6642\uff0c\u8868\u9762\u4e0a\u50cf\u662f\u5728\u67e5\u4e00\u500b\u7c21\u55ae\u7b54\u6848\uff1a\u662f\u4e0d\u662f\u8981\u6263 20%\u3001\u8ab0\u88ab\u6263\u3001\u4ec0\u9ebc\u6642\u5019\u6263\u3001\u80fd\u4e0d\u80fd\u5c11\u6263\u3001\u6703\u4e0d\u6703\u9000\u7a05\u3002\u4f46\u5c0d\u6b63\u5728\u7d93\u71df\u516c\u53f8\u7684\u8001\u95c6\u3001\u4f01\u696d\u793e\u8ca0\u8cac\u4eba\u3001\u5de5\u4f5c\u5ba4\u4e3b\u7406\u4eba\u3001\u63a5\u6848\u5e73\u53f0\u696d\u8005\u3001\u79df\u8cc3\u65b9\u3001\u8de8\u5883\u5408\u4f5c\u5ee0\u5546\u6216\u525b\u958b\u59cb\u63a5\u89f8\u5916\u7c4d\u4eba\u624d\u7684\u4eba\u4f86\u8aaa\uff0c\u300c\u6240\u5f97\u7a0520\u8db4\u300d\u901a\u5e38\u4e0d\u662f\u55ae\u7d14\u7684\u7a05\u7387\u554f\u984c\uff0c\u800c\u662f\u4e00\u500b\u4ed8\u6b3e\u6d41\u7a0b\u3001\u5408\u7d04\u689d\u4ef6\u3001\u6263\u7e73\u7fa9\u52d9\u3001\u6210\u672c\u9810\u4f30\u8207\u7533\u5831\u8cac\u4efb\u4ea4\u758a\u5728\u4e00\u8d77\u7684\u7ba1\u7406\u554f\u984c\u3002\u5be6\u52d9\u4e0a\u6700\u5e38\u898b\u7684\u60c5\u5883\uff0c\u662f\u516c\u53f8\u6e96\u5099\u4ed8\u6b3e\u7d66\u67d0\u4f4d\u5c0d\u8c61\uff0c\u6703\u8a08\u6216\u884c\u653f\u7a81\u7136\u767c\u73fe\u5c0d\u65b9\u8eab\u5206\u3001\u5c45\u4f4f\u5929\u6578\u3001\u6240\u5f97\u985e\u578b\u3001\u5408\u7d04\u540d\u7a31\u3001\u4ed8\u6b3e\u5730\u9ede\u8207\u767c\u7968\u6216\u6191\u8b49\u5f62\u5f0f\u90fd\u6c92\u6709\u78ba\u8a8d\u6e05\u695a\uff0c\u9019\u6642\u5019\u624d\u958b\u59cb\u554f\uff1a\u300c\u9019\u7b46\u662f\u4e0d\u662f\u6240\u5f97\u7a0520\u8db4\uff1f\u300d\u5982\u679c\u53ea\u662f\u7528\u7db2\u8def\u4e0a\u7684\u4e00\u53e5\u8a71\u5224\u65b7\uff0c\u5f88\u5bb9\u6613\u628a\u554f\u984c\u770b\u5c0f\uff0c\u56e0\u70ba\u300c\u6240\u5f97\u7a0520\u8db4\u300d\u80cc\u5f8c\u771f\u6b63\u5f71\u97ff\u7684\u662f\u516c\u53f8\u662f\u5426\u6309\u6b63\u78ba\u8eab\u5206\u6263\u7e73\u3001\u662f\u5426\u5728\u671f\u9650\u5167\u7e73\u7d0d\u3001\u662f\u5426\u6709\u7559\u4e0b\u53ef\u88ab\u67e5\u6838\u7684\u6587\u4ef6\u3001\u662f\u5426\u628a\u4ee3\u6263\u7a05\u6b3e\u8207\u5be6\u969b\u6210\u672c\u8ac7\u6e05\u695a\uff0c\u4ee5\u53ca\u672a\u4f86\u570b\u7a05\u5c40\u3001\u5408\u4f5c\u65b9\u6216\u6295\u8cc7\u4eba\u56de\u982d\u6aa2\u8996\u5e33\u52d9\u6642\uff0c\u9019\u7b46\u4ea4\u6613\u80fd\u4e0d\u80fd\u7ad9\u5f97\u4f4f\u8173\u3002<\/p>\n

\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\u4e4b\u6240\u4ee5\u9069\u5408\u8ac7\u300c\u6240\u5f97\u7a0520\u8db4\u300d\uff0c\u662f\u56e0\u70ba\u9019\u500b\u95dc\u9375\u5b57\u540c\u6642\u9023\u5230\u5169\u7a2e\u9700\u6c42\uff1a\u4e00\u7a2e\u662f\u8001\u95c6\u6025\u8457\u5224\u65b7\u773c\u524d\u7684\u4ed8\u6b3e\u98a8\u96aa\uff0c\u53e6\u4e00\u7a2e\u662f\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u6216\u60f3\u9032\u5165\u8ca1\u7a05\u5c08\u696d\u7684\u4eba\uff0c\u60f3\u7406\u89e3\u6263\u7e73\u5236\u5ea6\u70ba\u4ec0\u9ebc\u4e0d\u80fd\u53ea\u80cc\u7a05\u7387\u3002\u5c0d\u4f01\u696d\u4e3b\u800c\u8a00\uff0c\u6240\u5f97\u7a0520\u8db4\u5e38\u5e38\u6703\u5728\u79df\u91d1\u3001\u6b0a\u5229\u91d1\u3001\u8de8\u5883\u670d\u52d9\u3001\u975e\u5c45\u4f4f\u8005\u6240\u5f97\u3001\u5916\u7c4d\u4eba\u58eb\u5831\u916c\u3001\u5229\u606f\u6216\u5176\u4ed6\u7279\u5b9a\u6240\u5f97\u60c5\u5883\u4e2d\u88ab\u63d0\u5230\uff0c\u4f46\u6bcf\u4e00\u7a2e\u60c5\u5883\u7684\u5224\u65b7\u57fa\u790e\u4e26\u4e0d\u5b8c\u5168\u76f8\u540c\u3002\u5c0d\u8003\u751f\u800c\u8a00\uff0c\u82e5\u53ea\u628a\u5b83\u7576\u6210\u300c\u67d0\u4e9b\u6240\u5f97\u6263 20%\u300d\u7684\u8a18\u61b6\u9ede\uff0c\u9047\u5230\u500b\u6848\u984c\u6216\u5be6\u52d9\u5de5\u4f5c\u6642\u5c31\u6703\u5361\u4f4f\uff0c\u56e0\u70ba\u984c\u76ee\u771f\u6b63\u8003\u7684\u662f\u6240\u5f97\u985e\u5225\u3001\u5c45\u4f4f\u8005\u8207\u975e\u5c45\u4f4f\u8005\u5224\u65b7\u3001\u6263\u7e73\u7fa9\u52d9\u4eba\u3001\u7533\u5831\u671f\u9650\u3001\u6191\u55ae\u586b\u5831\u8207\u8cac\u4efb\u6b78\u5c6c\u3002\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebc\u540c\u6a23\u662f\u641c\u5c0b\u6240\u5f97\u7a0520\u8db4\uff0c\u6709\u7684\u4eba\u9700\u8981\u7684\u662f\u8a18\u5e33\u670d\u52d9\uff0c\u6709\u7684\u4eba\u9700\u8981\u7684\u662f\u8ab2\u7a0b\u8a13\u7df4\uff1b\u524d\u8005\u95dc\u5fc3\u300c\u9019\u7b46\u5e33\u600e\u9ebc\u8655\u7406\u624d\u4e0d\u6703\u7559\u4e0b\u98a8\u96aa\u300d\uff0c\u5f8c\u8005\u95dc\u5fc3\u300c\u9019\u500b\u5236\u5ea6\u600e\u9ebc\u7406\u89e3\u624d\u4e0d\u6703\u53ea\u6703\u80cc\u7b54\u6848\u300d\u3002\u5982\u679c\u4e00\u9593\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u80fd\u540c\u6642\u628a\u5be6\u52d9\u98a8\u96aa\u8b1b\u6e05\u695a\uff0c\u53c8\u80fd\u628a\u8003\u8a66\u89c0\u5ff5\u62c6\u6210\u53ef\u7406\u89e3\u7684\u8108\u7d61\uff0c\u9019\u985e\u5167\u5bb9\u5c31\u4e0d\u53ea\u662f\u77e5\u8b58\u6587\u7ae0\uff0c\u800c\u662f\u80fd\u8b93\u4f01\u696d\u4e3b\u5224\u65b7\u5c08\u696d\u6df1\u5ea6\u3001\u8b93\u8003\u751f\u770b\u898b\u5b78\u7fd2\u65b9\u5411\u7684\u8f49\u63db\u5165\u53e3\u3002<\/p>\n

\u6240\u5f97\u7a0520\u8db4\u88ab\u4f4e\u4f30\u7684\u7b2c\u4e00\u500b\u98a8\u96aa\uff1a\u7701\u4e0b\u8a18\u5e33\u8cbb\uff0c\u537b\u628a\u6263\u7e73\u8cac\u4efb\u8b8a\u6210\u7a05\u52d9\u672a\u7206\u5f48<\/h2>\n

\u300c\u6240\u5f97\u7a0520\u8db4\u300d\u6700\u5bb9\u6613\u88ab\u4f4e\u4f30\u7684\u5730\u65b9\uff0c\u662f\u5f88\u591a\u516c\u53f8\u628a\u5b83\u7576\u6210\u4ed8\u6b3e\u6642\u9806\u624b\u8655\u7406\u7684\u5c0f\u52d5\u4f5c\uff0c\u800c\u4e0d\u662f\u4e00\u500b\u9700\u8981\u524d\u7f6e\u5224\u65b7\u7684\u98a8\u96aa\u7bc0\u9ede\u3002\u5e02\u5834\u4e0a\u7684\u8a18\u5e33\u670d\u52d9\u5927\u81f4\u6709\u5169\u689d\u7dda\uff1a\u4e00\u689d\u7dda\u5f37\u8abf\u6700\u4f4e\u6708\u8cbb\u3001\u5feb\u901f\u6536\u4ef6\u3001\u5831\u8868\u80fd\u4ea4\u5c31\u597d\uff1b\u53e6\u4e00\u689d\u7dda\u5247\u5f37\u8abf\u5408\u898f\u5b89\u5168\u3001\u4ea4\u6613\u7d50\u69cb\u3001\u6191\u8b49\u5b8c\u6574\u8207\u6c7a\u7b56\u6d1e\u5bdf\u3002\u524d\u8005\u770b\u8d77\u4f86\u80fd\u7701\u4e0b\u6bcf\u500b\u6708\u5e7e\u767e\u5143\u6216\u5e7e\u5343\u5143\uff0c\u5f8c\u8005\u770b\u8d77\u4f86\u4e00\u958b\u59cb\u6210\u672c\u8f03\u9ad8\uff0c\u4f46\u7576\u516c\u53f8\u9047\u5230\u6240\u5f97\u7a0520\u8db4\u9019\u985e\u5224\u65b7\u6642\uff0c\u5dee\u7570\u5c31\u6703\u88ab\u653e\u5927\u3002\u56e0\u70ba\u4f4e\u50f9\u670d\u52d9\u82e5\u53ea\u8ca0\u8cac\u628a\u5df2\u7d93\u767c\u751f\u7684\u6191\u8b49\u6574\u7406\u9032\u5e33\uff0c\u6c92\u6709\u5728\u5408\u7d04\u7c3d\u8a02\u524d\u63d0\u9192\u6263\u7e73\u3001\u6c92\u6709\u5728\u4ed8\u6b3e\u524d\u78ba\u8a8d\u5c0d\u65b9\u8eab\u5206\u3001\u6c92\u6709\u63d0\u9192\u7a05\u6b3e\u8ca0\u64d4\u5beb\u6cd5\uff0c\u4e5f\u6c92\u6709\u5354\u52a9\u8001\u95c6\u7406\u89e3\u300c\u4ee3\u6263\u300d\u8207\u300c\u6210\u672c\u300d\u7684\u4e0d\u540c\uff0c\u8868\u9762\u4e0a\u5e33\u505a\u5b8c\u4e86\uff0c\u5be6\u969b\u4e0a\u537b\u53ef\u80fd\u57cb\u4e0b\u4e00\u9846\u7a05\u52d9\u672a\u7206\u5f48\u3002\u9019\u9846\u672a\u7206\u5f48\u4e0d\u4e00\u5b9a\u99ac\u4e0a\u7206\uff0c\u6709\u6642\u5019\u662f\u5728\u5e74\u5ea6\u6263\u7e73\u6191\u55ae\u7533\u5831\u6642\u624d\u767c\u73fe\uff0c\u6709\u6642\u5019\u662f\u5728\u88ab\u67e5\u5e33\u6642\u624d\u88ab\u7ffb\u51fa\uff0c\u6709\u6642\u5019\u662f\u5728\u516c\u53f8\u8981\u8cb8\u6b3e\u3001\u589e\u8cc7\u3001\u51fa\u552e\u80a1\u6b0a\u3001\u627f\u63a5\u5927\u578b\u5ba2\u6236\u6848\u6642\uff0c\u5916\u90e8\u5be9\u67e5\u624d\u767c\u73fe\u904e\u53bb\u7684\u6263\u7e73\u8207\u4ed8\u6b3e\u6d41\u7a0b\u6709\u65b7\u5c64\u3002<\/p>\n

\u4f4e\u50f9\u8a18\u5e33\u7684\u4e09\u5927\u4ee3\u50f9\uff0c\u5728\u6240\u5f97\u7a0520\u8db4\u60c5\u5883\u4e2d\u7279\u5225\u660e\u986f\u3002\u7b2c\u4e00\u662f\u7d50\u69cb\u6027\u7a05\u52d9\u65b7\u5c64\uff0c\u4f8b\u5982\u516c\u53f8\u8207\u5883\u5916\u500b\u4eba\u5408\u4f5c\u8a2d\u8a08\u6848\uff0c\u5408\u7d04\u53ea\u5beb\u300c\u9867\u554f\u8cbb\u300d\u6216\u300c\u670d\u52d9\u8cbb\u300d\uff0c\u4ed8\u6b3e\u6642\u6c92\u6709\u5224\u65b7\u662f\u5426\u5c6c\u65bc\u61c9\u6263\u7e73\u7684\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97\uff0c\u4e5f\u6c92\u6709\u4fdd\u5b58\u670d\u52d9\u5167\u5bb9\u3001\u4ea4\u4ed8\u5730\u9ede\u3001\u5408\u7d04\u689d\u6b3e\u8207\u5c0d\u65b9\u8eab\u5206\u6587\u4ef6\uff0c\u5f8c\u4f86\u624d\u767c\u73fe\u7533\u5831\u908f\u8f2f\u8207\u4ea4\u6613\u4e8b\u5be6\u5c0d\u4e0d\u8d77\u4f86\u3002\u7b2c\u4e8c\u662f\u5c08\u696d\u4eba\u529b\u7f3a\u53e3\uff0c\u4f8b\u5982\u884c\u653f\u53ea\u77e5\u9053\u4ed8\u6b3e\uff0c\u8001\u95c6\u53ea\u77e5\u9053\u8ac7\u50f9\u683c\uff0c\u5916\u5305\u8a18\u5e33\u53ea\u5728\u6708\u5e95\u6536\u8cc7\u6599\uff0c\u6c92\u6709\u4eba\u5728\u4ed8\u6b3e\u524d\u66ff\u516c\u53f8\u554f\u4e00\u53e5\uff1a\u300c\u9019\u7b46\u6240\u5f97\u7a0520\u8db4\u662f\u5426\u6d89\u53ca\u6263\u7e73\uff1f\u7a05\u6b3e\u7531\u8ab0\u8ca0\u64d4\uff1f\u662f\u5426\u9700\u8981\u8abf\u6574\u5408\u7d04\u91d1\u984d\uff1f\u300d\u7d50\u679c\u516c\u53f8\u4e0d\u662f\u591a\u4ed8\u6210\u672c\uff0c\u5c31\u662f\u6f0f\u6263\u7a05\u6b3e\u3002\u7b2c\u4e09\u662f\u5408\u898f\u6027\u98a8\u96aa\uff0c\u4f8b\u5982\u660e\u660e\u61c9\u8a72\u5728\u671f\u9650\u5167\u6263\u7e73\u8207\u7533\u5831\uff0c\u537b\u56e0\u70ba\u5167\u90e8\u6d41\u7a0b\u6c92\u6709\u7bc0\u9ede\u63a7\u7ba1\uff0c\u5c0e\u81f4\u88dc\u7a05\u3001\u6eef\u7d0d\u3001\u7f70\u9370\u6216\u6191\u55ae\u66f4\u6b63\u3002\u5f88\u591a\u8001\u95c6\u4ee5\u70ba\u8a18\u5e33\u8cbb\u8d8a\u4f4e\u8d8a\u597d\uff0c\u5176\u5be6\u5c0d\u6210\u9577\u578b\u4f01\u696d\u4f86\u8aaa\uff0c\u771f\u6b63\u8a72\u554f\u7684\u662f\uff1a\u9019\u500b\u8a18\u5e33\u5408\u4f5c\u80fd\u4e0d\u80fd\u66ff\u6211\u64cb\u6389\u770b\u4e0d\u898b\u7684\u932f\u8aa4\uff1f\u80fd\u4e0d\u80fd\u5728\u6240\u5f97\u7a0520\u8db4\u9019\u7a2e\u6a21\u7cca\u5730\u5e36\u5354\u52a9\u6211\u505a\u51fa\u5b89\u5168\u5224\u65b7\uff1f\u80fd\u4e0d\u80fd\u8b93\u6211\u5728\u7c3d\u7d04\u524d\u5c31\u77e5\u9053\u7a05\u52d9\u6210\u672c\uff0c\u800c\u4e0d\u662f\u4ed8\u6b3e\u5f8c\u624d\u88dc\u7834\u7db2\uff1f\u7701\u5c0f\u9322\u5982\u679c\u63db\u4f86\u88dc\u7a05\u3001\u7f70\u9370\u3001\u7d50\u69cb\u91cd\u6574\u3001\u4ea4\u6613\u53d7\u963b\u6216\u5408\u4f5c\u65b9\u722d\u8b70\uff0c\u9019\u7b46\u300c\u4fbf\u5b9c\u300d\u6700\u5f8c\u6703\u8b8a\u6210\u6700\u8cb4\u7684\u7d93\u71df\u6210\u672c\u3002<\/p>\n

\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u55ae\u4e00\u7b54\u6848\uff1a\u5f9e\u5c0d\u8c61\u8eab\u5206\u3001\u6240\u5f97\u985e\u578b\u5230\u5408\u7d04\u6587\u5b57\uff0c\u90fd\u6703\u6539\u8b8a\u516c\u53f8\u8a72\u627f\u64d4\u7684\u8cac\u4efb<\/h2>\n

\u4f01\u696d\u4e3b\u641c\u5c0b\u300c\u6240\u5f97\u7a0520\u8db4\u300d\u6642\uff0c\u5e38\u898b\u7684\u8aa4\u5340\u662f\u5e0c\u671b\u627e\u5230\u4e00\u500b\u653e\u8af8\u56db\u6d77\u7686\u6e96\u7684\u7b54\u6848\uff0c\u4f46\u5be6\u52d9\u4e0a\uff0c\u6240\u5f97\u7a0520\u8db4\u5f80\u5f80\u4e0d\u662f\u5148\u770b\u6578\u5b57\uff0c\u800c\u662f\u5148\u770b\u60c5\u5883\u3002\u7b2c\u4e00\u500b\u60c5\u5883\u662f\u5c0d\u8c61\u8eab\u5206\uff1a\u6536\u6b3e\u65b9\u662f\u53f0\u7063\u5c45\u4f4f\u8005\u3001\u975e\u5c45\u4f4f\u8005\u3001\u5916\u570b\u500b\u4eba\u3001\u5916\u570b\u516c\u53f8\u3001\u5883\u5167\u516c\u53f8\u3001\u5e73\u53f0\u578b\u4f9b\u61c9\u5546\uff0c\u5224\u65b7\u65b9\u5f0f\u53ef\u80fd\u4e0d\u540c\u3002\u7b2c\u4e8c\u500b\u60c5\u5883\u662f\u6240\u5f97\u985e\u578b\uff1a\u540c\u6a23\u662f\u4ed8\u6b3e\uff0c\u53ef\u80fd\u662f\u79df\u91d1\u3001\u6b0a\u5229\u91d1\u3001\u5229\u606f\u3001\u85aa\u8cc7\u3001\u57f7\u884c\u696d\u52d9\u6240\u5f97\u3001\u7a3f\u8cbb\u3001\u9867\u554f\u8cbb\u3001\u4f63\u91d1\u6216\u670d\u52d9\u5831\u916c\uff1b\u540d\u7a31\u5beb\u5f97\u50cf\u670d\u52d9\u8cbb\uff0c\u4e0d\u4ee3\u8868\u7a05\u52d9\u4e0a\u4e00\u5b9a\u53ea\u6309\u670d\u52d9\u8cbb\u770b\u5f85\uff0c\u95dc\u9375\u662f\u4ea4\u6613\u5be6\u8cea\u3002\u7b2c\u4e09\u500b\u60c5\u5883\u662f\u4ed8\u6b3e\u8207\u5c65\u7d04\u5b89\u6392\uff1a\u670d\u52d9\u5728\u54ea\u88e1\u63d0\u4f9b\u3001\u6210\u679c\u5728\u54ea\u88e1\u4f7f\u7528\u3001\u5408\u7d04\u7d04\u5b9a\u7531\u8ab0\u8ca0\u64d4\u7a05\u6b3e\u3001\u4ed8\u6b3e\u662f\u5426\u542b\u7a05\u3001\u662f\u5426\u6709\u4ee3\u6263\u3001\u662f\u5426\u6709\u6191\u8b49\u3001\u662f\u5426\u80fd\u8b49\u660e\u5c0d\u65b9\u8eab\u5206\u3002\u7b2c\u56db\u500b\u60c5\u5883\u662f\u516c\u53f8\u5167\u63a7\uff1a\u8ab0\u8ca0\u8cac\u4ed8\u6b3e\u524d\u6aa2\u6838\u3001\u8ab0\u78ba\u8a8d\u6263\u7e73\u7387\u3001\u8ab0\u4fdd\u5b58\u6587\u4ef6\u3001\u8ab0\u8ffd\u8e64\u7533\u5831\u671f\u9650\u3001\u8ab0\u56de\u8986\u5408\u4f5c\u65b9\u5c0d\u7a05\u984d\u7684\u7591\u554f\u3002\u9019\u4e9b\u689d\u4ef6\u4e00\u65e6\u6709\u4e00\u500b\u74b0\u7bc0\u88ab\u5ffd\u7565\uff0c\u6240\u5f97\u7a0520\u8db4\u5c31\u4e0d\u518d\u53ea\u662f\u641c\u5c0b\u7d50\u679c\u4e0a\u7684\u4e00\u500b\u6bd4\u4f8b\uff0c\u800c\u6703\u8b8a\u6210\u516c\u53f8\u5167\u90e8\u6d41\u7a0b\u662f\u5426\u6210\u719f\u7684\u58d3\u529b\u6e2c\u8a66\u3002<\/p>\n

\u4ee5\u5be6\u969b\u7d93\u71df\u5834\u666f\u4f86\u770b\uff0c\u67d0\u4e9b\u8001\u95c6\u6703\u5728\u7c3d\u7d04\u5f8c\u624d\u554f\u8a18\u5e33\u58eb\uff1a\u300c\u5c0d\u65b9\u8aaa\u8981\u5be6\u62ff\u5341\u842c\u5143\uff0c\u90a3\u6240\u5f97\u7a0520\u8db4\u662f\u4e0d\u662f\u516c\u53f8\u53e6\u5916\u5438\u6536\uff1f\u300d\u9019\u53e5\u8a71\u80cc\u5f8c\u727d\u6d89\u5408\u7d04\u91d1\u984d\u662f\u5426\u542b\u7a05\u3001\u7a05\u6b3e\u7531\u8ab0\u8ca0\u64d4\u3001\u662f\u5426\u9700\u8981 gross-up\u3001\u516c\u53f8\u5be6\u969b\u6210\u672c\u662f\u5426\u8d85\u51fa\u9810\u7b97\uff0c\u4ee5\u53ca\u82e5\u672a\u4f86\u8981\u5c0d\u5e33\uff0c\u5e33\u9762\u5831\u916c\u3001\u6263\u7e73\u7a05\u984d\u8207\u532f\u6b3e\u91d1\u984d\u80fd\u5426\u4e00\u81f4\u3002\u4e5f\u6709\u4eba\u5728\u79df\u7528\u8fa6\u516c\u5ba4\u3001\u8207\u6d77\u5916\u8b1b\u5e2b\u5408\u4f5c\u3001\u652f\u4ed8\u570b\u5916\u8edf\u9ad4\u6388\u6b0a\u6216\u9080\u8acb\u5916\u7c4d\u9867\u554f\u6642\uff0c\u76f4\u5230\u4ed8\u6b3e\u65e5\u624d\u767c\u73fe\u7a05\u52d9\u6587\u4ef6\u6c92\u6709\u6e96\u5099\u597d\uff0c\u5c0e\u81f4\u5408\u4f5c\u65b9\u62b1\u6028\u5c11\u6536\u5230\u9322\uff0c\u516c\u53f8\u7aef\u53c8\u64d4\u5fc3\u4e0d\u6263\u6703\u51fa\u4e8b\u3002\u9019\u7a2e\u60c5\u6cc1\u6700\u9700\u8981\u7684\u4e0d\u662f\u4e00\u53e5\u300c\u6240\u5f97\u7a0520\u8db4\u5c31\u662f\u6263 20%\u300d\u7684\u7b54\u6848\uff0c\u800c\u662f\u6709\u4eba\u80fd\u66ff\u4f01\u696d\u628a\u554f\u984c\u62c6\u958b\uff1a\u9019\u7b46\u6b3e\u9805\u7684\u6240\u5f97\u6027\u8cea\u662f\u4ec0\u9ebc\uff1f\u6536\u6b3e\u65b9\u8eab\u5206\u5982\u4f55\u8a8d\u5b9a\uff1f\u5408\u7d04\u662f\u5426\u6709\u7a05\u8ca0\u689d\u6b3e\uff1f\u4ed8\u6b3e\u524d\u662f\u5426\u5df2\u544a\u77e5\u5c0d\u65b9\u4ee3\u6263\uff1f\u7533\u5831\u4f5c\u696d\u662f\u5426\u6709\u6642\u9593\u8868\uff1f\u672a\u4f86\u82e5\u88ab\u8981\u6c42\u8aaa\u660e\uff0c\u516c\u53f8\u62ff\u5f97\u51fa\u54ea\u4e9b\u8cc7\u6599\uff1f\u512a\u8cea\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u4e0d\u53ea\u662f\u628a\u6191\u8b49\u8f38\u5165\u7cfb\u7d71\uff0c\u800c\u662f\u80fd\u628a\u7a05\u52d9\u8a9e\u8a00\u7ffb\u8b6f\u6210\u8001\u95c6\u807d\u5f97\u61c2\u7684\u7ba1\u7406\u6c7a\u7b56\uff0c\u8b93\u516c\u53f8\u77e5\u9053\u6bcf\u4e00\u7b46\u9322\u51fa\u53bb\u524d\uff0c\u80cc\u5f8c\u7684\u8cac\u4efb\u662f\u5426\u5df2\u88ab\u770b\u898b\u3002\u5c0d\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u7684\u4eba\u4f86\u8aaa\uff0c\u9019\u4e5f\u662f\u5b78\u7fd2\u6240\u5f97\u7a0520\u8db4\u6700\u91cd\u8981\u7684\u80fd\u529b\uff1a\u4e0d\u8981\u53ea\u80cc\u7a05\u7387\uff0c\u800c\u8981\u80fd\u5f9e\u984c\u76ee\u6587\u5b57\u8b80\u51fa\u8eab\u5206\u3001\u6240\u5f97\u3001\u6642\u9593\u3001\u6587\u4ef6\u8207\u8cac\u4efb\u7684\u9023\u52d5\u3002<\/p>\n

\u6240\u5f97\u7a0520\u8db4\u7684\u6bd4\u8f03\u8207\u9078\u64c7\uff1a\u6700\u4f4e\u6708\u8cbb\u8a18\u5e33\u3001\u4e00\u822c\u7533\u5831\u670d\u52d9\u8207\u6df1\u5ea6\u8ca1\u7a05\u9867\u554f\uff0c\u5dee\u5225\u5728\u554f\u984c\u767c\u751f\u524d\u9084\u662f\u767c\u751f\u5f8c\u624d\u8655\u7406<\/h2>\n

\u8ac7\u300c\u6240\u5f97\u7a0520\u8db4\u300d\u6642\uff0c\u4f01\u696d\u4e3b\u6700\u8a72\u505a\u7684\u4e0d\u662f\u7acb\u523b\u554f\u54ea\u4e00\u5bb6\u8a18\u5e33\u6700\u4fbf\u5b9c\uff0c\u800c\u662f\u628a\u670d\u52d9\u653e\u5728\u300c\u6bd4\u8f03\u8207\u9078\u64c7\u300d\u7684\u6846\u67b6\u88e1\u770b\u3002\u6700\u4f4e\u6708\u8cbb\u8a18\u5e33\u7684\u512a\u9ede\u662f\u6210\u672c\u4f4e\u3001\u6d41\u7a0b\u5feb\u3001\u9069\u5408\u4ea4\u6613\u55ae\u7d14\u3001\u6191\u8b49\u898f\u5f8b\u3001\u6c92\u6709\u8de8\u5883\u5408\u4f5c\u3001\u6c92\u6709\u8907\u96dc\u4ed8\u6b3e\u3001\u6c92\u6709\u9ad8\u98a8\u96aa\u6263\u7e73\u60c5\u5883\u7684\u5c0f\u578b\u55ae\u4f4d\uff1b\u4f46\u5b83\u7684\u9650\u5236\u662f\u591a\u534a\u504f\u5411\u4e8b\u5f8c\u6574\u7406\uff0c\u5c0d\u6240\u5f97\u7a0520\u8db4\u9019\u985e\u9700\u8981\u4e8b\u524d\u5224\u65b7\u7684\u554f\u984c\uff0c\u672a\u5fc5\u6703\u4e3b\u52d5\u4ecb\u5165\u3002\u4e00\u822c\u7533\u5831\u670d\u52d9\u80fd\u5354\u52a9\u8655\u7406\u56fa\u5b9a\u7a05\u52d9\u7533\u5831\u3001\u71df\u696d\u7a05\u3001\u71df\u6240\u7a05\u3001\u6263\u7e73\u6191\u55ae\u8207\u57fa\u672c\u5e33\u52d9\uff0c\u4f46\u82e5\u516c\u53f8\u6b63\u5728\u64f4\u5f35\u3001\u958b\u59cb\u8058\u7528\u5916\u7c4d\u4eba\u624d\u3001\u652f\u4ed8\u5883\u5916\u670d\u52d9\u3001\u627f\u79df\u7279\u6b8a\u6a19\u7684\u3001\u5f15\u9032\u6388\u6b0a\u6216\u8207\u500b\u4eba\u9867\u554f\u5408\u4f5c\uff0c\u55ae\u9760\u5236\u5f0f\u7533\u5831\u4ecd\u53ef\u80fd\u4e0d\u8db3\u3002\u6df1\u5ea6\u8ca1\u7a05\u9867\u554f\u578b\u670d\u52d9\u7684\u5b9a\u4f4d\u5247\u4e0d\u540c\uff0c\u5b83\u6703\u628a\u6240\u5f97\u7a0520\u8db4\u653e\u9032\u5408\u7d04\u3001\u73fe\u91d1\u6d41\u3001\u6210\u672c\u5206\u6524\u3001\u7a05\u52d9\u5408\u898f\u8207\u672a\u4f86\u67e5\u6838\u98a8\u96aa\u4e00\u8d77\u770b\uff0c\u4e26\u63d0\u9192\u8001\u95c6\u5728\u4ea4\u6613\u767c\u751f\u524d\u8abf\u6574\u689d\u6b3e\uff0c\u800c\u4e0d\u662f\u7b49\u932f\u8aa4\u767c\u751f\u5f8c\u518d\u82b1\u66f4\u591a\u6642\u9593\u88dc\u4ef6\u3001\u89e3\u91cb\u8207\u66f4\u6b63\u3002<\/p>\n

\u9078\u64c7\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u6642\uff0c\u53ef\u4ee5\u628a\u4e09\u500b\u50f9\u503c\u653e\u5728\u5fc3\u4e2d\u3002\u7b2c\u4e00\u662f\u8ca1\u7a05\u9632\u706b\u7246\uff1a\u5b83\u7684\u5b9a\u4f4d\u4e0d\u662f\u8b93\u516c\u53f8\u6c38\u9060\u4e0d\u7528\u7e73\u7a05\uff0c\u800c\u662f\u8b93\u516c\u53f8\u4e0d\u8981\u56e0\u70ba\u4e0d\u61c2\u5236\u5ea6\u3001\u6d41\u7a0b\u758f\u6f0f\u6216\u6587\u4ef6\u4e0d\u8db3\u800c\u4ed8\u51fa\u4e0d\u5fc5\u8981\u7684\u4ee3\u50f9\u3002\u7576\u6240\u5f97\u7a0520\u8db4\u51fa\u73fe\u5728\u4ed8\u6b3e\u6d41\u7a0b\u4e2d\uff0c\u8ca1\u7a05\u9632\u706b\u7246\u6703\u63d0\u9192\u6263\u7e73\u7fa9\u52d9\u3001\u7533\u5831\u671f\u9650\u3001\u6587\u4ef6\u4fdd\u5b58\u8207\u5408\u7d04\u8cac\u4efb\uff0c\u907f\u514d\u5c0f\u932f\u8b8a\u6210\u5927\u6d1e\u3002\u7b2c\u4e8c\u662f\u7d93\u71df\u5c0e\u822a\u5100\uff1a\u5b83\u4e0d\u53ea\u770b\u904e\u53bb\u767c\u751f\u4ec0\u9ebc\uff0c\u4e5f\u8981\u5354\u52a9\u8001\u95c6\u9810\u4f30\u672a\u4f86\u7684\u4ea4\u6613\u6210\u672c\uff0c\u4f8b\u5982\u5408\u4f5c\u65b9\u8981\u6c42\u5be6\u62ff\u91d1\u984d\u6642\uff0c\u516c\u53f8\u7e3d\u6210\u672c\u6703\u63d0\u9ad8\u591a\u5c11\uff1b\u82e5\u672a\u4f86\u540c\u985e\u4ed8\u6b3e\u589e\u52a0\uff0c\u662f\u5426\u6703\u5f71\u97ff\u6bdb\u5229\u3001\u5831\u50f9\u3001\u73fe\u91d1\u6d41\u8207\u90e8\u9580\u9810\u7b97\u3002\u7b2c\u4e09\u662f\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f\uff1a\u6240\u5f97\u7a0520\u8db4\u76f8\u95dc\u6cd5\u898f\u6587\u5b57\u5c0d\u4e00\u822c\u4eba\u4f86\u8aaa\u5bb9\u6613\u62bd\u8c61\uff0c\u4f46\u597d\u7684\u5c08\u696d\u8005\u6703\u7528\u5546\u696d\u8a9e\u8a00\u8aaa\u660e\u300c\u4f60\u73fe\u5728\u61c9\u8a72\u600e\u9ebc\u505a\u300d\uff0c\u800c\u4e0d\u662f\u53ea\u628a\u689d\u6587\u4e1f\u7d66\u8001\u95c6\u81ea\u5df1\u7406\u89e3\u3002\u7576\u7136\uff0c\u4f01\u696d\u4e3b\u4e5f\u8981\u63a5\u53d7\u4e09\u500b\u59a5\u5354\uff1a\u898f\u6a21\u4e0a\u7684\u59a5\u5354\uff0c\u4ee3\u8868\u516c\u53f8\u8d8a\u6210\u9577\u8d8a\u4e0d\u80fd\u53ea\u7528\u5275\u696d\u521d\u671f\u7684\u4f4e\u50f9\u8a18\u5e33\u898f\u683c\uff1b\u5c08\u696d\u4e0a\u7684\u59a5\u5354\uff0c\u4ee3\u8868\u6709\u4e9b\u5224\u65b7\u9700\u8981\u4ed8\u8cbb\u8aee\u8a62\uff0c\u800c\u4e0d\u662f\u671f\u5f85\u514d\u8cbb\u554f\u5230\u5b8c\u6574\u7b54\u6848\uff1b\u9577\u671f\u4e3b\u7fa9\u7684\u59a5\u5354\uff0c\u4ee3\u8868\u8ca1\u7a05\u7ba1\u7406\u4e0d\u662f\u6bcf\u6708\u7d50\u6848\uff0c\u800c\u662f\u66ff\u4f01\u696d\u7559\u4e0b\u53ef\u88ab\u6aa2\u9a57\u7684\u7d00\u9304\u3002\u512a\u8cea\u5ba2\u6236\u4e0d\u662f\u53ea\u60f3\u58d3\u4f4e\u6708\u8cbb\u7684\u4eba\uff0c\u800c\u662f\u91cd\u8996\u6c38\u7e8c\u3001\u5c0a\u91cd\u5c08\u696d\u3001\u9858\u610f\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\u7684\u7d93\u71df\u8005\u3002\u771f\u6b63\u503c\u5f97\u8ac7\u7684\u4e0d\u662f\u8a18\u5e33\u4e00\u500b\u6708\u591a\u5c11\u9322\uff0c\u800c\u662f\u9019\u5957\u5408\u4f5c\u80fd\u4e0d\u80fd\u8b93\u4f01\u696d\u8d70\u66f4\u9060\u3001\u67b6\u69cb\u66f4\u7a69\u3001\u4ea4\u6613\u66f4\u5b89\u5168\u3002<\/p>\n

\u6240\u5f97\u7a0520\u8db4\u5c0d\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u7684\u4eba\u4e5f\u662f\u95dc\u9375\u984c\uff1a\u80fd\u4e0d\u80fd\u5f9e\u7a05\u7387\u80cc\u5f8c\u770b\u61c2\u5236\u5ea6\uff0c\u6c7a\u5b9a\u4f60\u53ea\u662f\u80cc\u8aa6\u9084\u662f\u771f\u7684\u6703\u8655\u7406\u6848\u4ef6<\/h2>\n

\u96d6\u7136\u300c\u6240\u5f97\u7a0520\u8db4\u300d\u5728\u641c\u5c0b\u4e0a\u5e38\u88ab\u4f01\u696d\u4e3b\u7528\u4f86\u89e3\u6c7a\u773c\u524d\u554f\u984c\uff0c\u4f46\u5b83\u540c\u6642\u4e5f\u662f\u8a18\u5e33\u58eb\u8003\u8a66\u9032\u4fee\u8005\u5f88\u503c\u5f97\u6df1\u5165\u7406\u89e3\u7684\u95dc\u9375\u5b57\u3002\u8a31\u591a\u6e96\u5099\u8a18\u5e33\u58eb\u8b49\u7167\u7684\u5b78\u751f\uff0c\u4e00\u958b\u59cb\u6703\u628a\u6240\u5f97\u7a05\u76f8\u95dc\u5167\u5bb9\u8996\u70ba\u5927\u91cf\u8a18\u61b6\uff1a\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u3001\u7a05\u7387\u3001\u6263\u7e73\u3001\u7533\u5831\u671f\u9650\u3001\u5404\u985e\u6240\u5f97\u5206\u985e\uff0c\u597d\u50cf\u53ea\u8981\u80cc\u719f\u5c31\u80fd\u61c9\u4ed8\u984c\u76ee\u3002\u4f46\u771f\u6b63\u9032\u5165\u8003\u984c\u8207\u5be6\u52d9\u5f8c\u6703\u767c\u73fe\uff0c\u984c\u76ee\u4e0d\u6703\u6c38\u9060\u7528\u6700\u76f4\u767d\u7684\u65b9\u5f0f\u554f\u300c\u6240\u5f97\u7a0520\u8db4\u662f\u591a\u5c11\u300d\uff0c\u800c\u662f\u6703\u628a\u8eab\u5206\u3001\u6240\u5f97\u4f86\u6e90\u3001\u7d66\u4ed8\u6642\u9593\u3001\u6263\u7e73\u7fa9\u52d9\u4eba\u3001\u6191\u55ae\u7533\u5831\u8207\u4f8b\u5916\u689d\u4ef6\u85cf\u5728\u6558\u8ff0\u88e1\u3002\u80fd\u4e0d\u80fd\u8b80\u61c2\u984c\u76ee\uff0c\u53d6\u6c7a\u65bc\u4f60\u662f\u5426\u77e5\u9053\u7a05\u6cd5\u4e0d\u662f\u96f6\u6563\u6578\u5b57\uff0c\u800c\u662f\u4e00\u5957\u5224\u65b7\u6d41\u7a0b\u3002\u7576\u4f60\u770b\u5230\u975e\u5c45\u4f4f\u8005\u3001\u5883\u5916\u6536\u6b3e\u65b9\u3001\u79df\u91d1\u3001\u6b0a\u5229\u91d1\u3001\u5229\u606f\u3001\u52de\u52d9\u5831\u916c\u3001\u6240\u5f97\u4f86\u6e90\u3001\u7d66\u4ed8\u65e5\u3001\u6263\u7e73\u7fa9\u52d9\u4eba\u7b49\u5b57\u773c\uff0c\u5c31\u8981\u958b\u59cb\u5efa\u7acb\u984c\u76ee\u5730\u5716\uff1a\u8ab0\u4ed8\u9322\uff1f\u8ab0\u6536\u9322\uff1f\u6536\u7684\u662f\u4ec0\u9ebc\u6240\u5f97\uff1f\u6240\u5f97\u662f\u5426\u5c6c\u65bc\u61c9\u8ab2\u7a05\u7bc4\u570d\uff1f\u6263\u7e73\u8cac\u4efb\u843d\u5728\u8ab0\u8eab\u4e0a\uff1f\u7533\u5831\u8207\u7e73\u7d0d\u6642\u9593\u5982\u4f55\u8a08\u7b97\uff1f\u9019\u7a2e\u80fd\u529b\uff0c\u624d\u662f\u5f9e\u8003\u751f\u8b8a\u6210\u8ca1\u7a05\u5c08\u696d\u5de5\u4f5c\u8005\u7684\u5206\u6c34\u5dba\u3002<\/p>\n

\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b https:\/\/www.45104.com.tw\/<\/a> \u53ef\u4ee5\u88ab\u81ea\u7136\u653e\u9032\u9019\u500b\u5b78\u7fd2\u8108\u7d61\u4e2d\u3002\u5c0d\u5feb\u7562\u696d\u7684\u5546\u5b78\u9662\u5b78\u751f\u3001\u60f3\u8f49\u8077\u8ca1\u7a05\u9818\u57df\u7684\u793e\u6703\u4eba\u58eb\u3001\u5df2\u5728\u516c\u53f8\u64d4\u4efb\u884c\u653f\u6703\u8a08\u4f46\u60f3\u88dc\u5f37\u6cd5\u898f\u57fa\u790e\u7684\u4eba\u4f86\u8aaa\uff0c\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u5b64\u7acb\u55ae\u5143\uff0c\u800c\u662f\u7406\u89e3\u6263\u7e73\u5236\u5ea6\u3001\u6240\u5f97\u5206\u985e\u8207\u7533\u5831\u8cac\u4efb\u7684\u4e00\u500b\u5165\u53e3\u3002\u96f2\u7aef\u8ab2\u7a0b\u7684\u50f9\u503c\uff0c\u4e0d\u53ea\u5728\u65bc\u8b93\u4f60\u53cd\u8986\u807d\u8ab2\u3001\u6574\u7406\u7b46\u8a18\u8207\u638c\u63e1\u8003\u9ede\uff0c\u66f4\u91cd\u8981\u7684\u662f\u900f\u904e\u6709\u7cfb\u7d71\u7684\u67b6\u69cb\uff0c\u628a\u539f\u672c\u770b\u4f3c\u788e\u7247\u5316\u7684\u7a05\u52d9\u6982\u5ff5\u4e32\u8d77\u4f86\u3002\u7576\u4f60\u7406\u89e3\u300c\u70ba\u4ec0\u9ebc\u8981\u6263\u300d\u3001\u300c\u8ab0\u8981\u6263\u300d\u3001\u300c\u4f55\u6642\u6263\u300d\u3001\u300c\u6263\u932f\u6703\u600e\u6a23\u300d\u3001\u300c\u5982\u4f55\u5728\u984c\u76ee\u4e2d\u5224\u65b7\u300d\uff0c\u8003\u8a66\u6642\u624d\u4e0d\u6703\u88ab\u95dc\u9375\u5b57\u727d\u8457\u8d70\uff1b\u9032\u5165\u8077\u5834\u5f8c\uff0c\u4e5f\u6bd4\u8f03\u80fd\u5728\u8001\u95c6\u554f\u300c\u9019\u7b46\u662f\u4e0d\u662f\u6240\u5f97\u7a0520\u8db4\u300d\u6642\uff0c\u77e5\u9053\u81ea\u5df1\u8a72\u5148\u78ba\u8a8d\u54ea\u4e9b\u689d\u4ef6\uff0c\u800c\u4e0d\u662f\u6025\u8457\u7d66\u4e00\u500b\u5371\u96aa\u7684\u7c21\u77ed\u7b54\u6848\u3002\u5c0d\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u88dc\u7fd2\u73ed\u4f86\u8aaa\uff0c\u9019\u6b63\u662f\u5167\u5bb9\u8207\u670d\u52d9\u53ef\u4ee5\u4e92\u76f8\u547c\u61c9\u7684\u5730\u65b9\uff1a\u4f01\u696d\u4e3b\u770b\u898b\u7684\u662f\u5c08\u696d\u5224\u65b7\u529b\uff0c\u8003\u751f\u770b\u898b\u7684\u662f\u672a\u4f86\u8077\u80fd\uff0c\u5169\u8005\u90fd\u4e0d\u662f\u7a7a\u6cdb\u7684\u77e5\u8b58\uff0c\u800c\u662f\u80fd\u843d\u5730\u5230\u4ed8\u6b3e\u3001\u7533\u5831\u3001\u5408\u7d04\u8207\u98a8\u96aa\u63a7\u7ba1\u7684\u80fd\u529b\u3002<\/p>\n

\u6240\u5f97\u7a0520\u8db4\u5728\u516c\u53f8\u5167\u90e8\u8981\u5efa\u7acb\u6d41\u7a0b\uff1a\u4e0d\u8981\u8b93\u8001\u95c6\u3001\u884c\u653f\u3001\u6703\u8a08\u8207\u5916\u5305\u8a18\u5e33\u5404\u81ea\u731c\u6e2c<\/h2>\n

\u5982\u679c\u4f01\u696d\u5df2\u7d93\u958b\u59cb\u9047\u5230\u6240\u5f97\u7a0520\u8db4\u76f8\u95dc\u554f\u984c\uff0c\u4ee3\u8868\u516c\u53f8\u4e0d\u80fd\u518d\u53ea\u9760\u81e8\u6642\u8a62\u554f\u6216\u55ae\u9ede\u88dc\u6551\uff0c\u800c\u61c9\u8a72\u5efa\u7acb\u5167\u90e8\u6d41\u7a0b\u3002\u6700\u57fa\u672c\u7684\u505a\u6cd5\uff0c\u662f\u5728\u4ed8\u6b3e\u524d\u8a2d\u5b9a\u6aa2\u6838\u7bc0\u9ede\uff1a\u51e1\u662f\u652f\u4ed8\u7d66\u500b\u4eba\u3001\u5916\u7c4d\u4eba\u58eb\u3001\u975e\u5c45\u4f4f\u8005\u3001\u5883\u5916\u516c\u53f8\u3001\u623f\u6771\u3001\u6388\u6b0a\u65b9\u3001\u9867\u554f\u3001\u8b1b\u5e2b\u3001\u4f63\u91d1\u5c0d\u8c61\u6216\u975e\u56fa\u5b9a\u4f9b\u61c9\u5546\u7684\u6b3e\u9805\uff0c\u90fd\u4e0d\u61c9\u8a72\u53ea\u7531\u884c\u653f\u6309\u7167\u767c\u7968\u6216\u8acb\u6b3e\u55ae\u4ed8\u6b3e\uff0c\u800c\u8981\u5148\u78ba\u8a8d\u6536\u6b3e\u65b9\u8eab\u5206\u3001\u6240\u5f97\u985e\u578b\u3001\u5408\u7d04\u689d\u6b3e\u8207\u662f\u5426\u6d89\u53ca\u6263\u7e73\u3002\u7b2c\u4e8c\u500b\u7bc0\u9ede\u662f\u5408\u7d04\u524d\u7f6e\uff1a\u82e5\u5408\u4f5c\u65b9\u8981\u6c42\u5be6\u62ff\u91d1\u984d\uff0c\u5408\u7d04\u4e2d\u5c31\u8981\u6e05\u695a\u7d04\u5b9a\u7a05\u8ca0\u3001\u6263\u7e73\u3001\u6191\u8b49\u3001\u4ed8\u6b3e\u91d1\u984d\u8207\u96d9\u65b9\u8cac\u4efb\uff0c\u907f\u514d\u4ed8\u6b3e\u5f8c\u624d\u722d\u8ad6\u300c\u6240\u5f97\u7a0520\u8db4\u5230\u5e95\u662f\u516c\u53f8\u5438\u6536\u9084\u662f\u5c0d\u65b9\u8ca0\u64d4\u300d\u3002\u7b2c\u4e09\u500b\u7bc0\u9ede\u662f\u6587\u4ef6\u4fdd\u5b58\uff1a\u8eab\u5206\u8cc7\u6599\u3001\u5408\u7d04\u3001\u8acb\u6b3e\u55ae\u3001\u4ed8\u6b3e\u7d00\u9304\u3001\u6263\u7e73\u7a05\u6b3e\u3001\u7533\u5831\u8cc7\u6599\u8207\u5f80\u4f86\u4fe1\u4ef6\u8981\u80fd\u4e32\u8d77\u4f86\uff0c\u56e0\u70ba\u7a05\u52d9\u67e5\u6838\u4e0d\u662f\u53ea\u770b\u4f60\u6709\u6c92\u6709\u532f\u6b3e\uff0c\u800c\u662f\u770b\u4ea4\u6613\u4e8b\u5be6\u3001\u7533\u5831\u908f\u8f2f\u8207\u6587\u4ef6\u662f\u5426\u4e00\u81f4\u3002\u7b2c\u56db\u500b\u7bc0\u9ede\u662f\u89d2\u8272\u5206\u5de5\uff1a\u8001\u95c6\u8ca0\u8cac\u6c7a\u7b56\u8207\u6388\u6b0a\uff0c\u884c\u653f\u8ca0\u8cac\u8cc7\u6599\u8490\u96c6\uff0c\u5167\u90e8\u6703\u8a08\u8ca0\u8cac\u521d\u6b65\u5206\u985e\uff0c\u8a18\u5e33\u58eb\u6216\u8ca1\u7a05\u9867\u554f\u8ca0\u8cac\u5224\u65b7\u8207\u7533\u5831\u5efa\u8b70\uff0c\u4e0d\u80fd\u8b93\u6bcf\u500b\u4eba\u90fd\u53ea\u505a\u81ea\u5df1\u770b\u5f97\u5230\u7684\u4e00\u5c0f\u6bb5\uff0c\u537b\u6c92\u6709\u4eba\u5c0d\u6574\u9ad4\u8ca0\u8cac\u3002<\/p>\n

\u9019\u5957\u6d41\u7a0b\u770b\u8d77\u4f86\u7e41\u7463\uff0c\u4f46\u5b83\u5176\u5be6\u662f\u5728\u4fdd\u8b77\u4f01\u696d\u3002\u56e0\u70ba\u6240\u5f97\u7a0520\u8db4\u5e38\u5e38\u4e0d\u662f\u6700\u5927\u91d1\u984d\u7684\u652f\u51fa\uff0c\u537b\u5f88\u5bb9\u6613\u6210\u70ba\u6700\u96e3\u89e3\u91cb\u7684\u652f\u51fa\u3002\u5c24\u5176\u516c\u53f8\u5728\u6210\u9577\u671f\u6703\u51fa\u73fe\u8a31\u591a\u904e\u53bb\u6c92\u6709\u7684\u4ea4\u6613\uff1a\u627e\u570b\u5916\u9867\u554f\u505a\u54c1\u724c\u7b56\u7565\u3001\u8acb\u6d77\u5916\u5de5\u7a0b\u5e2b\u652f\u63f4\u7cfb\u7d71\u3001\u79df\u7528\u7279\u6b8a\u5834\u5730\u3001\u652f\u4ed8\u6388\u6b0a\u8cbb\u3001\u9080\u8acb\u8b1b\u5e2b\u6388\u8ab2\u3001\u8207\u8de8\u5883\u5e73\u53f0\u5408\u4f5c\u3001\u7d66\u4ed8\u4f63\u91d1\u6216\u4ecb\u7d39\u8cbb\u3002\u6bcf\u4e00\u7b46\u5728\u5546\u696d\u4e0a\u90fd\u5f88\u5408\u7406\uff0c\u4f46\u5728\u7a05\u52d9\u4e0a\u90fd\u9700\u8981\u88ab\u6b63\u78ba\u6b78\u985e\u3002\u82e5\u516c\u53f8\u6c92\u6709\u6d41\u7a0b\uff0c\u8001\u95c6\u6703\u4ee5\u70ba\u6703\u8a08\u6703\u8655\u7406\uff0c\u6703\u8a08\u6703\u4ee5\u70ba\u8a18\u5e33\u58eb\u6703\u63d0\u9192\uff0c\u8a18\u5e33\u58eb\u53ef\u80fd\u53ea\u770b\u5230\u4e8b\u5f8c\u8cc7\u6599\uff0c\u6700\u5f8c\u8cac\u4efb\u537b\u56de\u5230\u6263\u7e73\u7fa9\u52d9\u4eba\u8eab\u4e0a\u3002\u597d\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u6703\u5354\u52a9\u4f01\u696d\u628a\u6d41\u7a0b\u8a2d\u8a08\u6210\u53ef\u57f7\u884c\u7684\u6e05\u55ae\uff0c\u800c\u4e0d\u662f\u53ea\u5728\u51fa\u4e8b\u6642\u7d66\u4e00\u6bb5\u5c08\u696d\u8aaa\u6cd5\u3002\u5c0d\u8001\u95c6\u800c\u8a00\uff0c\u9019\u5c31\u662f\u8ca1\u7a05\u9632\u706b\u7246\uff1b\u5c0d\u5718\u968a\u800c\u8a00\uff0c\u9019\u5c31\u662f\u7d93\u71df\u5c0e\u822a\u5100\uff1b\u5c0d\u975e\u8ca1\u52d9\u80cc\u666f\u7684\u4e3b\u7ba1\u800c\u8a00\uff0c\u9019\u5c31\u662f\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f\u3002\u7576\u4f01\u696d\u9858\u610f\u7528\u9019\u6a23\u7684\u89d2\u5ea6\u770b\u6240\u5f97\u7a0520\u8db4\uff0c\u8ca1\u7a05\u5c31\u4e0d\u518d\u662f\u6bcf\u5169\u500b\u6708\u4e00\u6b21\u7684\u7533\u5831\u5de5\u4f5c\uff0c\u800c\u662f\u516c\u53f8\u7ba1\u7406\u54c1\u8cea\u7684\u4e00\u90e8\u5206\u3002<\/p>\n

\u6240\u5f97\u7a0520\u8db4\u5e38\u898b\u554f\u984cFAQ\uff1a\u5f9e\u4f01\u696d\u4ed8\u6b3e\u3001\u6263\u7e73\u5224\u65b7\u5230\u8003\u8a66\u6e96\u5099\uff0c\u4e00\u6b21\u91d0\u6e05\u6700\u5bb9\u6613\u8aa4\u5224\u7684\u5730\u65b9<\/h2>\n

\u554f\uff1a\u641c\u5c0b\u6240\u5f97\u7a0520\u8db4\u7684\u4eba\uff0c\u901a\u5e38\u662f\u4f01\u696d\u4e3b\u9084\u662f\u8003\u751f\uff1f\u7b54\uff1a\u5169\u8005\u90fd\u6709\uff0c\u4f46\u9700\u6c42\u4e0d\u540c\u3002\u4f01\u696d\u4e3b\u591a\u534a\u662f\u9047\u5230\u5be6\u969b\u4ed8\u6b3e\u3001\u6263\u7e73\u3001\u79df\u91d1\u3001\u5883\u5916\u5408\u4f5c\u3001\u5916\u7c4d\u4eba\u58eb\u6216\u9867\u554f\u8cbb\u554f\u984c\uff0c\u9700\u8981\u77e5\u9053\u516c\u53f8\u73fe\u5728\u8a72\u600e\u9ebc\u8655\u7406\uff1b\u8003\u751f\u5247\u662f\u60f3\u7406\u89e3\u6240\u5f97\u7a05\u8207\u6263\u7e73\u5236\u5ea6\u5728\u8003\u984c\u4e2d\u7684\u5224\u65b7\u908f\u8f2f\u3002\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\u53ef\u4ee5\u540c\u6642\u670d\u52d9\u9019\u5169\u7a2e\u9700\u6c42\uff0c\u4f46\u5167\u5bb9\u5207\u5165\u8981\u5206\u6e05\u695a\uff1a\u5c0d\u4f01\u696d\u4e3b\uff0c\u8981\u8b1b\u98a8\u96aa\u3001\u6d41\u7a0b\u3001\u6210\u672c\u8207\u8cac\u4efb\uff1b\u5c0d\u8003\u751f\uff0c\u8981\u8b1b\u67b6\u69cb\u3001\u89c0\u5ff5\u3001\u984c\u578b\u8207\u5be6\u52d9\u9023\u7d50\u3002\u554f\uff1a\u770b\u5230\u6240\u5f97\u7a0520\u8db4\uff0c\u662f\u4e0d\u662f\u4ee3\u8868\u6240\u6709\u6240\u5f97\u90fd\u6263 20%\uff1f\u7b54\uff1a\u4e0d\u662f\u3002\u6240\u5f97\u7a0520\u8db4\u662f\u4e00\u500b\u5e38\u88ab\u641c\u5c0b\u7684\u8a9e\u611f\uff0c\u4f46\u5be6\u52d9\u5fc5\u9808\u4f9d\u6536\u6b3e\u65b9\u8eab\u5206\u3001\u6240\u5f97\u985e\u578b\u3001\u6240\u5f97\u4f86\u6e90\u3001\u9069\u7528\u898f\u5b9a\u8207\u500b\u6848\u689d\u4ef6\u5224\u65b7\uff0c\u4e0d\u80fd\u628a\u641c\u5c0b\u95dc\u9375\u5b57\u7576\u6210\u6700\u5f8c\u7d50\u8ad6\u3002\u554f\uff1a\u516c\u53f8\u4ed8\u6b3e\u6642\u5982\u679c\u5fd8\u4e86\u6263\u6240\u5f97\u7a0520\u8db4\uff0c\u5f8c\u4f86\u88dc\u505a\u53ef\u4ee5\u55ce\uff1f\u7b54\uff1a\u80fd\u5426\u88dc\u6551\u3001\u600e\u9ebc\u88dc\u6551\u3001\u6703\u7522\u751f\u54ea\u4e9b\u7a05\u6b3e\u3001\u6eef\u7d0d\u6216\u7f70\u9370\u98a8\u96aa\uff0c\u8981\u770b\u500b\u6848\u6642\u9593\u9ede\u8207\u4ea4\u6613\u4e8b\u5be6\u3002\u771f\u6b63\u91cd\u8981\u7684\u662f\u4e0d\u8981\u7b49\u5e74\u5ea6\u7533\u5831\u6216\u88ab\u67e5\u6838\u624d\u767c\u73fe\uff0c\u61c9\u5728\u4ed8\u6b3e\u524d\u5c31\u5efa\u7acb\u6aa2\u6838\u6d41\u7a0b\u3002\u554f\uff1a\u5408\u4f5c\u65b9\u8981\u6c42\u5be6\u62ff\u91d1\u984d\uff0c\u516c\u53f8\u53ef\u4ee5\u76f4\u63a5\u5438\u6536\u6240\u5f97\u7a0520\u8db4\u55ce\uff1f\u7b54\uff1a\u5546\u696d\u4e0a\u53ef\u4ee5\u8ac7\uff0c\u4f46\u5408\u7d04\u8207\u5e33\u52d9\u8981\u6e05\u695a\uff0c\u5426\u5247\u5e33\u9762\u91d1\u984d\u3001\u5be6\u4ed8\u91d1\u984d\u3001\u6263\u7e73\u7a05\u6b3e\u8207\u6210\u672c\u8a8d\u5217\u5bb9\u6613\u4e0d\u4e00\u81f4\uff0c\u672a\u4f86\u4e5f\u53ef\u80fd\u5f15\u767c\u5408\u4f5c\u65b9\u8207\u516c\u53f8\u4e4b\u9593\u7684\u8a8d\u77e5\u843d\u5dee\u3002\u554f\uff1a\u6e96\u5099\u8a18\u5e33\u58eb\u8003\u8a66\u6642\uff0c\u6240\u5f97\u7a0520\u8db4\u8981\u600e\u9ebc\u8b80\uff1f\u7b54\uff1a\u4e0d\u8981\u53ea\u8a18\u6578\u5b57\uff0c\u8981\u628a\u5b83\u653e\u9032\u6263\u7e73\u5236\u5ea6\u3001\u6240\u5f97\u5206\u985e\u3001\u5c45\u4f4f\u8005\u5224\u65b7\u3001\u7533\u5831\u671f\u9650\u8207\u8cac\u4efb\u6b78\u5c6c\u4e00\u8d77\u8b80\uff1b\u642d\u914d\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b https:\/\/www.45104.com.tw\/<\/a> \u9019\u985e\u7cfb\u7d71\u5316\u8ab2\u7a0b\u6642\uff0c\u53ef\u4ee5\u628a\u6cd5\u898f\u8a18\u61b6\u8f49\u6210\u984c\u76ee\u5224\u65b7\u80fd\u529b\uff0c\u672a\u4f86\u9032\u5165\u4e8b\u52d9\u6240\u6216\u4f01\u696d\u8ca1\u6703\u5de5\u4f5c\uff0c\u4e5f\u6bd4\u8f03\u80fd\u8655\u7406\u771f\u5be6\u6848\u4ef6\u3002<\/p>\n

\u5f88\u591a\u4f01\u696d\u4e3b\u4e00\u958b\u59cb\u6703\u628a\u6240\u5f97\u7a0520\u8db4\u7576\u6210\u300c\u554f\u4e00\u4e0b\u5c31\u597d\u300d\u7684\u5c0f\u554f\u984c\uff0c\u4f46\u771f\u6b63\u6210\u719f\u7684\u516c\u53f8\u6703\u628a\u5b83\u7576\u6210\u4ea4\u6613\u5b89\u5168\u7684\u4e00\u90e8\u5206\u3002\u7576\u516c\u53f8\u6bcf\u4e00\u6b21\u4ed8\u6b3e\u524d\u90fd\u80fd\u78ba\u8a8d\u8eab\u5206\u3001\u6240\u5f97\u3001\u5408\u7d04\u3001\u7a05\u8ca0\u3001\u671f\u9650\u8207\u6587\u4ef6\uff0c\u8ca1\u7a05\u98a8\u96aa\u5c31\u6703\u88ab\u63d0\u524d\u6514\u4e0b\uff1b\u7576\u8001\u95c6\u9858\u610f\u628a\u8a18\u5e33\u58eb\u8996\u70ba\u9577\u671f\u5408\u4f5c\u7684\u5c08\u696d\u5925\u4f34\uff0c\u800c\u4e0d\u662f\u53ea\u6bd4\u50f9\u683c\u7684\u5916\u5305\u55ae\u4f4d\uff0c\u516c\u53f8\u5728\u9762\u5c0d\u6210\u9577\u3001\u5408\u4f5c\u3001\u878d\u8cc7\u3001\u67e5\u6838\u8207\u7d44\u7e54\u64f4\u5f35\u6642\uff0c\u624d\u4e0d\u6703\u56e0\u70ba\u65e9\u671f\u5e33\u52d9\u7fd2\u6163\u592a\u7c97\u7cd9\u800c\u88ab\u8feb\u56de\u982d\u91cd\u6574\u3002\u5c0d\u60f3\u8003\u8a18\u5e33\u58eb\u7684\u4eba\u4f86\u8aaa\uff0c\u6240\u5f97\u7a0520\u8db4\u4e5f\u63d0\u9192\u4f60\uff0c\u8ca1\u7a05\u5c08\u696d\u4e0d\u662f\u80cc\u5b8c\u8003\u9ede\u5c31\u7d50\u675f\uff0c\u800c\u662f\u8981\u80fd\u5728\u6a21\u7cca\u60c5\u5883\u4e2d\u63d0\u51fa\u6b63\u78ba\u554f\u984c\u3002\u80fd\u505a\u5230\u9019\u4e00\u9ede\u7684\u4eba\uff0c\u672a\u4f86\u4e0d\u8ad6\u662f\u5728\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u670d\u52d9\u5ba2\u6236\uff0c\u6216\u5728\u4f01\u696d\u5167\u90e8\u64d4\u4efb\u8ca1\u6703\u89d2\u8272\uff0c\u90fd\u6703\u6bd4\u53ea\u6703\u67e5\u7b54\u6848\u7684\u4eba\u66f4\u6709\u50f9\u503c\u3002\u4f01\u696d\u82e5\u6b63\u5728\u9762\u5c0d\u6240\u5f97\u7a0520\u8db4\u76f8\u95dc\u4ed8\u6b3e\u7591\u554f\uff0c\u9069\u5408\u8ac7\u7684\u4e0d\u662f\u55ae\u6b21\u5831\u50f9\uff0c\u800c\u662f\u4f01\u696d\u63a5\u4e0b\u4f86\u8981\u8d70\u591a\u9060\u3001\u4ea4\u6613\u7d50\u69cb\u8981\u5982\u4f55\u4f48\u5c40\u3001\u5167\u63a7\u6d41\u7a0b\u8981\u5982\u4f55\u5efa\u7acb\uff0c\u4ee5\u53ca\u8ca1\u7a05\u5c08\u696d\u5982\u4f55\u6210\u70ba\u516c\u53f8\u9577\u671f\u5b89\u5168\u6210\u9577\u7684\u5e95\u5c64\u652f\u6490\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u6240\u5f97\u7a0520\u8db4\u51fa\u73fe\u5728\u4ed8\u6b3e\u524d\u4e00\u523b\uff1a\u4f01\u696d\u4e3b\u771f\u6b63\u7126\u616e\u7684\u4e0d\u662f\u7a05\u7387\uff0c\u800c\u662f\u9019\u7b46\u9322\u80fd\u4e0d\u80fd\u5b89\u5168\u5165\u5e33\u8207\u51fa\u5e33 \u5f88\u591a\u4eba\u5728 Google […]\n","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13918","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\n\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7\" \/>\n<meta property=\"og:description\" content=\"\u6240\u5f97\u7a0520\u8db4\u51fa\u73fe\u5728\u4ed8\u6b3e\u524d\u4e00\u523b\uff1a\u4f01\u696d\u4e3b\u771f\u6b63\u7126\u616e\u7684\u4e0d\u662f\u7a05\u7387\uff0c\u800c\u662f\u9019\u7b46\u9322\u80fd\u4e0d\u80fd\u5b89\u5168\u5165\u5e33\u8207\u51fa\u5e33 \u5f88\u591a\u4eba\u5728 Google [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-05T11:53:00+00:00\" \/>\n<meta name=\"author\" content=\"Alina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alina\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9810\u4f30\u95b1\u8b80\u6642\u9593\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u5206\u9418\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/\"},\"author\":{\"name\":\"Alina\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"headline\":\"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7\",\"datePublished\":\"2026-05-05T11:53:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/\"},\"wordCount\":11,\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/\",\"url\":\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/\",\"name\":\"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/#website\"},\"datePublished\":\"2026-05-05T11:53:00+00:00\",\"author\":{\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.4545.com.tw\/20-percent-income-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\/\/www.4545.com.tw\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.4545.com.tw\/#website\",\"url\":\"https:\/\/www.4545.com.tw\/\",\"name\":\"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.4545.com.tw\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-TW\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\",\"name\":\"Alina\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-TW\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g\",\"caption\":\"Alina\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/","og_locale":"zh_TW","og_type":"article","og_title":"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7","og_description":"\u6240\u5f97\u7a0520\u8db4\u51fa\u73fe\u5728\u4ed8\u6b3e\u524d\u4e00\u523b\uff1a\u4f01\u696d\u4e3b\u771f\u6b63\u7126\u616e\u7684\u4e0d\u662f\u7a05\u7387\uff0c\u800c\u662f\u9019\u7b46\u9322\u80fd\u4e0d\u80fd\u5b89\u5168\u5165\u5e33\u8207\u51fa\u5e33 \u5f88\u591a\u4eba\u5728 Google [...]","og_url":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/","og_site_name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","article_published_time":"2026-05-05T11:53:00+00:00","author":"Alina","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005:":"Alina","\u9810\u4f30\u95b1\u8b80\u6642\u9593":"1 \u5206\u9418"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/#article","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/"},"author":{"name":"Alina","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"headline":"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7","datePublished":"2026-05-05T11:53:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/"},"wordCount":11,"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/","url":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/","name":"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7 - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/#website"},"datePublished":"2026-05-05T11:53:00+00:00","author":{"@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"breadcrumb":{"@id":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.4545.com.tw\/20-percent-income-tax\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.4545.com.tw\/20-percent-income-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/www.4545.com.tw\/"},{"@type":"ListItem","position":2,"name":"\u6240\u5f97\u7a0520\u8db4\u4e0d\u662f\u53ea\u554f\u7a05\u7387\uff1a\u8001\u95c6\u641c\u5c0b\u9019\u500b\u95dc\u9375\u5b57\u6642\uff0c\u771f\u6b63\u60f3\u77e5\u9053\u7684\u662f\u516c\u53f8\u73fe\u91d1\u3001\u6263\u7e73\u8cac\u4efb\u8207\u7a05\u52d9\u98a8\u96aa\u6703\u4e0d\u6703\u4e00\u8d77\u5931\u63a7"}]},{"@type":"WebSite","@id":"https:\/\/www.4545.com.tw\/#website","url":"https:\/\/www.4545.com.tw\/","name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.4545.com.tw\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-TW"},{"@type":"Person","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb","name":"Alina","image":{"@type":"ImageObject","inLanguage":"zh-TW","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5fddd6d7876e293e76c946623e850c293c140c28a60c4b25e64bdaa942c89d86?s=96&d=mm&r=g","caption":"Alina"}}]}},"_links":{"self":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/13918","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/comments?post=13918"}],"version-history":[{"count":1,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/13918\/revisions"}],"predecessor-version":[{"id":13919,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/13918\/revisions\/13919"}],"wp:attachment":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/media?parent=13918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/categories?post=13918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/tags?post=13918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}