{"id":14228,"date":"2026-05-06T15:00:25","date_gmt":"2026-05-06T07:00:25","guid":{"rendered":"https:\/\/www.4545.com.tw\/?p=14228"},"modified":"2026-05-06T15:00:25","modified_gmt":"2026-05-06T07:00:25","slug":"can-employee-salary-be-tax-deductible","status":"publish","type":"post","link":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/","title":{"rendered":"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f"},"content":{"rendered":"

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u4e0d\u662f\u770b\u4f60\u6709\u6c92\u6709\u4ed8\u9322\uff0c\u800c\u662f\u770b\u4f01\u696d\u80fd\u4e0d\u80fd\u8b49\u660e\u9019\u7b46\u85aa\u8cc7\u771f\u7684\u5b58\u5728<\/h2>\n

\u5f88\u591a\u8001\u95c6\u7b2c\u4e00\u6b21\u641c\u5c0b\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\uff0c\u5fc3\u88e1\u60f3\u7684\u901a\u5e38\u4e0d\u662f\u8271\u6df1\u6cd5\u689d\uff0c\u800c\u662f\u5f88\u5be6\u969b\u7684\u7d93\u71df\u554f\u984c\uff1a\u6211\u6bcf\u500b\u6708\u771f\u7684\u6709\u767c\u85aa\u6c34\uff0c\u9019\u4e9b\u9322\u80fd\u4e0d\u80fd\u8b8a\u6210\u516c\u53f8\u5408\u7406\u6210\u672c\uff1f\u7b54\u6848\u4e0d\u80fd\u53ea\u7528\u300c\u53ef\u4ee5\u300d\u6216\u300c\u4e0d\u53ef\u4ee5\u300d\u8655\u7406\uff0c\u56e0\u70ba\u85aa\u8cc7\u80fd\u5426\u5217\u70ba\u8cbb\u7528\uff0c\u95dc\u9375\u4e0d\u5728\u65bc\u9322\u6709\u6c92\u6709\u5f9e\u5e33\u6236\u51fa\u53bb\uff0c\u800c\u5728\u65bc\u9019\u7b46\u652f\u51fa\u662f\u5426\u5177\u5099\u5b8c\u6574\u7684\u50f1\u7528\u4e8b\u5be6\u3001\u85aa\u8cc7\u8a08\u7b97\u908f\u8f2f\u3001\u7d66\u4ed8\u7d00\u9304\u3001\u52de\u5065\u4fdd\u8207\u6240\u5f97\u7533\u5831\u7684\u4e00\u81f4\u6027\u3002\u5c0d\u4e2d\u5c0f\u4f01\u696d\u4f86\u8aaa\uff0c\u85aa\u6c34\u4e0d\u662f\u55ae\u7d14\u7684\u4eba\u4e8b\u652f\u51fa\uff0c\u800c\u662f\u7a05\u52d9\u8cc7\u6599\u3001\u52de\u52d5\u95dc\u4fc2\u3001\u516c\u53f8\u5167\u63a7\u8207\u672a\u4f86\u878d\u8cc7\u8a55\u4f30\u5171\u540c\u4ea4\u6703\u7684\u5730\u65b9\u3002\u82e5\u516c\u53f8\u53ea\u662f\u6bcf\u500b\u6708\u8f49\u5e33\u7d66\u54e1\u5de5\uff0c\u537b\u6c92\u6709\u85aa\u8cc7\u6e05\u518a\u3001\u51fa\u52e4\u7d00\u9304\u3001\u52de\u5065\u4fdd\u6295\u4fdd\u8cc7\u6599\u3001\u6263\u7e73\u6191\u55ae\u6216\u5408\u7406\u8077\u52d9\u8aaa\u660e\uff0c\u8868\u9762\u4e0a\u770b\u8d77\u4f86\u7701\u4e0b\u8a18\u5e33\u6210\u672c\uff0c\u5be6\u969b\u4e0a\u537b\u53ef\u80fd\u57cb\u4e0b\u300c\u7a05\u52d9\u672a\u7206\u5f48\u300d\u3002\u4f8b\u5982\u5bb6\u4eba\u5076\u723e\u5e6b\u5fd9\u3001\u80a1\u6771\u9818\u9322\u3001\u81e8\u6642\u4eba\u54e1\u652f\u63f4\u3001\u517c\u8077\u884c\u653f\u5354\u52a9\uff0c\u9019\u4e9b\u60c5\u5883\u5982\u679c\u6c92\u6709\u5728\u4e00\u958b\u59cb\u88ab\u5b9a\u7fa9\u6e05\u695a\uff0c\u5230\u4e86\u67e5\u5e33\u3001\u8cb8\u6b3e\u3001\u6295\u8cc7\u4eba\u76e1\u8abf\u6216\u4f01\u696d\u8f49\u578b\u6642\uff0c\u5f80\u5f80\u6703\u88ab\u91cd\u65b0\u6aa2\u8996\u3002\u512a\u8cea\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u4e0d\u6703\u53ea\u554f\u300c\u4f60\u8981\u5831\u591a\u5c11\u85aa\u8cc7\u300d\uff0c\u800c\u662f\u6703\u5148\u5224\u65b7\u9019\u500b\u4eba\u8ddf\u516c\u53f8\u4e4b\u9593\u7684\u95dc\u4fc2\u662f\u54e1\u5de5\u3001\u5916\u5305\u3001\u80a1\u6771\u501f\u652f\u3001\u8463\u76e3\u916c\u52de\u9084\u662f\u5176\u4ed6\u578b\u614b\uff0c\u56e0\u70ba\u4e0d\u540c\u5b9a\u4f4d\u6703\u9023\u52d5\u4e0d\u540c\u6191\u8b49\u3001\u7533\u5831\u65b9\u5f0f\u8207\u98a8\u96aa\u3002\u5c0d\u6709\u9577\u671f\u7d93\u71df\u6253\u7b97\u7684\u4f01\u696d\u4f86\u8aaa\uff0c\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u771f\u6b63\u8981\u554f\u7684\u4e0d\u662f\u80fd\u4e0d\u80fd\u5c11\u7e73\u4e00\u9ede\u7a05\uff0c\u800c\u662f\u516c\u53f8\u80fd\u4e0d\u80fd\u5efa\u7acb\u4e00\u5957\u672a\u4f86\u7d93\u5f97\u8d77\u6aa2\u8996\u7684\u4eba\u4e8b\u6210\u672c\u7d50\u69cb\u3002<\/p>\n

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u4f4e\u50f9\u8a18\u5e33\u53ea\u5e6b\u4f60\u767b\u6578\u5b57\uff0c\u5c08\u696d\u8a18\u5e33\u6703\u66ff\u4f60\u62c6\u89e3\u85aa\u8cc7\u80cc\u5f8c\u7684\u7a05\u52d9\u672a\u7206\u5f48<\/h2>\n

\u5e02\u5834\u4e0a\u7684\u8a18\u5e33\u670d\u52d9\u5927\u81f4\u5206\u6210\u5169\u689d\u7dda\uff0c\u4e00\u689d\u662f\u6700\u4f4e\u6708\u8cbb\uff0c\u4e3b\u6253\u5feb\u901f\u3001\u4fbf\u5b9c\u3001\u8cc7\u6599\u4ea4\u904e\u53bb\u5c31\u597d\uff1b\u53e6\u4e00\u689d\u662f\u5408\u898f\u5b89\u5168\u52a0\u4e0a\u6c7a\u7b56\u6d1e\u5bdf\uff0c\u6703\u5728\u5e33\u52d9\u8655\u7406\u4e4b\u5916\u5354\u52a9\u4f01\u696d\u7406\u89e3\u652f\u51fa\u7d50\u69cb\u3001\u7a05\u52d9\u98a8\u96aa\u8207\u7d93\u71df\u65b9\u5411\u3002\u7576\u8001\u95c6\u554f\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u6642\uff0c\u4f4e\u50f9\u670d\u52d9\u53ef\u80fd\u53ea\u6703\u56de\u7b54\u53ef\u4ee5\u5217\u85aa\u8cc7\uff0c\u7136\u5f8c\u4f9d\u7167\u4f60\u63d0\u4f9b\u7684\u6578\u5b57\u5165\u5e33\uff1b\u4f46\u771f\u6b63\u6709\u7d93\u9a57\u7684\u8a18\u5e33\u58eb\u6703\u8ffd\u554f\uff1a\u9019\u4f4d\u54e1\u5de5\u662f\u5426\u5be6\u969b\u4efb\u8077\uff1f\u85aa\u8cc7\u662f\u5426\u7b26\u5408\u8077\u52d9\u8207\u5e02\u5834\u884c\u60c5\uff1f\u662f\u5426\u6bcf\u6708\u56fa\u5b9a\u7d66\u4ed8\uff1f\u662f\u5426\u6709\u7570\u5e38\u9ad8\u4f4e\u8b8a\u52d5\uff1f\u662f\u5426\u6d89\u53ca\u4e8c\u4ee3\u5065\u4fdd\u88dc\u5145\u4fdd\u8cbb\u3001\u6263\u7e73\u7533\u5831\u3001\u52de\u9000\u63d0\u7e73\u3001\u52de\u5065\u4fdd\u6295\u4fdd\u7d1a\u8ddd\uff1f\u9019\u4e9b\u8ffd\u554f\u770b\u4f3c\u9ebb\u7169\uff0c\u537b\u662f\u5728\u5e6b\u4f01\u696d\u907f\u514d\u65e5\u5f8c\u88dc\u7a05\u3001\u7f70\u9370\u3001\u5e33\u52d9\u91cd\u6574\u751a\u81f3\u4ea4\u6613\u53d7\u963b\u3002\u4f4e\u50f9\u8a18\u5e33\u6700\u5e38\u898b\u7684\u4e09\u5927\u4ee3\u50f9\uff0c\u7b2c\u4e00\u662f\u7d50\u69cb\u6027\u7a05\u52d9\u65b7\u5c64\uff0c\u4f8b\u5982\u516c\u53f8\u9577\u671f\u7528\u73fe\u91d1\u767c\u85aa\u3001\u5bb6\u4eba\u5354\u52a9\u537b\u6c92\u6709\u5408\u7406\u7d00\u9304\uff0c\u7b49\u5230\u516c\u53f8\u71df\u6536\u653e\u5927\u624d\u767c\u73fe\u904e\u53bb\u5e74\u5ea6\u7684\u85aa\u8cc7\u8cbb\u7528\u8207\u7533\u5831\u8cc7\u6599\u515c\u4e0d\u8d77\u4f86\uff1b\u7b2c\u4e8c\u662f\u5c08\u696d\u4eba\u529b\u7f3a\u53e3\uff0c\u5e33\u52d9\u4eba\u54e1\u53ea\u505a\u8cc7\u6599\u767b\u9304\uff0c\u6c92\u6709\u4eba\u63d0\u9192\u8001\u95c6\u85aa\u8cc7\u3001\u734e\u91d1\u3001\u6d25\u8cbc\u3001\u4f63\u91d1\u3001\u8eca\u99ac\u8cbb\u8207\u5916\u5305\u8cbb\u7684\u5dee\u7570\uff1b\u7b2c\u4e09\u662f\u5408\u898f\u6027\u98a8\u96aa\uff0c\u77ed\u671f\u770b\u8d77\u4f86\u6708\u8cbb\u7701\u5e7e\u5343\u5143\uff0c\u9577\u671f\u537b\u53ef\u80fd\u5728\u7a05\u52d9\u5c40\u4f86\u51fd\u3001\u52de\u6aa2\u3001\u9280\u884c\u5be9\u6838\u6216\u80a1\u6b0a\u5408\u4f5c\u6642\u4e00\u6b21\u7206\u958b\u3002\u771f\u6b63\u61c2\u4f01\u696d\u7684\u8a18\u5e33\u670d\u52d9\uff0c\u6703\u628a\u85aa\u8cc7\u8cbb\u7528\u7576\u6210\u4f01\u696d\u5236\u5ea6\u7684\u4e00\u90e8\u5206\uff0c\u800c\u4e0d\u662f\u55ae\u7d14\u5e6b\u4f60\u628a\u8cbb\u7528\u585e\u9032\u5e33\u4e0a\u3002<\/p>\n

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u5f9e\u8001\u95c6\u3001\u54e1\u5de5\u3001\u5bb6\u4eba\u5e6b\u5fd9\u5230\u517c\u8077\u4eba\u54e1\uff0c\u6bcf\u4e00\u7a2e\u60c5\u5883\u90fd\u6709\u4e0d\u540c\u7684\u5224\u65b7\u65b9\u5f0f<\/h2>\n

\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u4e4b\u6240\u4ee5\u5bb9\u6613\u88ab\u641c\u5c0b\uff0c\u662f\u56e0\u70ba\u73fe\u5834\u60c5\u5883\u901a\u5e38\u6bd4\u6559\u79d1\u66f8\u8907\u96dc\u3002\u65b0\u5275\u516c\u53f8\u53ef\u80fd\u4e00\u958b\u59cb\u53ea\u6709\u592b\u59bb\u5171\u540c\u7d93\u71df\uff0c\u592a\u592a\u8ca0\u8cac\u5ba2\u670d\u3001\u5148\u751f\u8ca0\u8cac\u696d\u52d9\uff1b\u5c0f\u578b\u5e97\u5bb6\u53ef\u80fd\u8acb\u89aa\u621a\u9031\u672b\u5e6b\u5fd9\u6536\u9280\uff1b\u96fb\u5546\u516c\u53f8\u53ef\u80fd\u627e\u517c\u8077\u4eba\u54e1\u5305\u8ca8\u3001\u56de\u8a0a\u606f\u3001\u4e0a\u67b6\u5546\u54c1\uff1b\u5de5\u7a0b\u884c\u53ef\u80fd\u6709\u81e8\u6642\u5de5\u8ddf\u8457\u6848\u5834\u79fb\u52d5\uff1b\u88dc\u6559\u3001\u8a2d\u8a08\u3001\u9867\u554f\u3001\u9910\u98f2\u3001\u96f6\u552e\u7b49\u7522\u696d\u4e5f\u5e38\u6709\u6b63\u8077\u3001\u517c\u8077\u3001\u62bd\u6210\u3001\u734e\u91d1\u3001\u6d25\u8cbc\u6df7\u5728\u4e00\u8d77\u7684\u72c0\u6cc1\u3002\u9019\u4e9b\u652f\u51fa\u4e0d\u4e00\u5b9a\u4e0d\u80fd\u5217\u8cbb\u7528\uff0c\u4f46\u4e0d\u80fd\u53ea\u9760\u4e00\u53e5\u300c\u9019\u662f\u54e1\u5de5\u85aa\u6c34\u300d\u5c31\u5b8c\u6210\u7a05\u52d9\u5b89\u5168\u3002\u5be6\u52d9\u4e0a\u8981\u770b\u7684\u662f\u4eba\u662f\u5426\u771f\u7684\u63d0\u4f9b\u52de\u52d9\u3001\u85aa\u8cc7\u662f\u5426\u6709\u8a08\u7b97\u57fa\u790e\u3001\u7d66\u4ed8\u65b9\u5f0f\u662f\u5426\u53ef\u8ffd\u8e64\u3001\u662f\u5426\u4f9d\u898f\u5b9a\u8fa6\u7406\u6263\u7e73\u6216\u7533\u5831\u3001\u52de\u5065\u4fdd\u8207\u52de\u9000\u662f\u5426\u540c\u6b65\u8a55\u4f30\uff0c\u4ee5\u53ca\u516c\u53f8\u5167\u90e8\u6587\u4ef6\u662f\u5426\u80fd\u652f\u6301\u9019\u7b46\u652f\u51fa\u7684\u5408\u7406\u6027\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u8001\u95c6\u6bcf\u6708\u56fa\u5b9a\u532f\u6b3e\u7d66\u5bb6\u4eba\u4e94\u842c\u5143\uff0c\u82e5\u5bb6\u4eba\u6c92\u6709\u8077\u52d9\u8aaa\u660e\u3001\u5de5\u4f5c\u7d00\u9304\u3001\u51fa\u52e4\u6216\u53ef\u8fa8\u8b58\u7684\u5de5\u4f5c\u6210\u679c\uff0c\u9019\u7b46\u9322\u5f88\u5bb9\u6613\u88ab\u8cea\u7591\u4e0d\u662f\u85aa\u8cc7\uff0c\u800c\u662f\u5bb6\u5ead\u8cc7\u91d1\u79fb\u8f49\uff1b\u76f8\u53cd\u5730\uff0c\u5982\u679c\u5bb6\u4eba\u78ba\u5be6\u8ca0\u8cac\u884c\u653f\u3001\u63a1\u8cfc\u3001\u5c0d\u5e33\u3001\u5ba2\u670d\uff0c\u4e26\u4e14\u6709\u76f8\u5c0d\u61c9\u7684\u7d00\u9304\u8207\u7533\u5831\u8cc7\u6599\uff0c\u98a8\u96aa\u5c31\u5b8c\u5168\u4e0d\u540c\u3002\u517c\u8077\u4eba\u54e1\u4e5f\u662f\u5982\u6b64\uff0c\u4e0d\u662f\u91d1\u984d\u5c0f\u5c31\u6c92\u6709\u98a8\u96aa\uff0c\u4e5f\u4e0d\u662f\u6c92\u6709\u6295\u4fdd\u5c31\u4e0d\u80fd\u8655\u7406\uff0c\u800c\u662f\u5fc5\u9808\u4f9d\u5be6\u969b\u95dc\u4fc2\u9078\u64c7\u5408\u9069\u7684\u7533\u5831\u8207\u7ba1\u7406\u65b9\u5f0f\u3002\u5c08\u696d\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u7684\u50f9\u503c\uff0c\u5728\u65bc\u628a\u8001\u95c6\u53e3\u4e2d\u7684\u300c\u6211\u6709\u767c\u85aa\u6c34\u300d\u7ffb\u8b6f\u6210\u7a05\u52d9\u6a5f\u95dc\u3001\u52de\u653f\u55ae\u4f4d\u3001\u9280\u884c\u8207\u6295\u8cc7\u4eba\u770b\u5f97\u61c2\u7684\u8cc7\u6599\u7d50\u69cb\u3002<\/p>\n

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u6bd4\u8f03\u8207\u9078\u64c7\u6642\uff0c\u4e0d\u8981\u53ea\u770b\u6708\u8cbb\uff0c\u8981\u770b\u8a18\u5e33\u58eb\u80fd\u4e0d\u80fd\u6210\u70ba\u8ca1\u7a05\u9632\u706b\u7246\u3001\u7d93\u71df\u5c0e\u822a\u5100\u8207\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f<\/h2>\n

\u7576\u4f01\u696d\u5728\u6bd4\u8f03\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u6642\uff0c\u5982\u679c\u53ea\u7528\u6708\u8cbb\u9ad8\u4f4e\u505a\u9078\u64c7\uff0c\u5f88\u5bb9\u6613\u5ffd\u7565\u771f\u6b63\u5f71\u97ff\u4f01\u696d\u58fd\u547d\u7684\u5730\u65b9\u3002\u91dd\u5c0d\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u9019\u985e\u554f\u984c\uff0c\u597d\u7684\u670d\u52d9\u4e0d\u662f\u628a\u7b54\u6848\u8b1b\u5f97\u5f88\u6f02\u4eae\uff0c\u800c\u662f\u80fd\u4e0d\u80fd\u5728\u4e0d\u540c\u968e\u6bb5\u7d66\u51fa\u53ef\u57f7\u884c\u7684\u5b89\u6392\u3002\u6240\u8b02\u8ca1\u7a05\u9632\u706b\u7246\uff0c\u662f\u6307\u8a18\u5e33\u58eb\u80fd\u5728\u652f\u51fa\u767c\u751f\u524d\u63d0\u9192\u4f60\u54ea\u4e9b\u85aa\u8cc7\u9805\u76ee\u9700\u8981\u4f50\u8b49\u3001\u54ea\u4e9b\u7d66\u4ed8\u65b9\u5f0f\u65e5\u5f8c\u53ef\u80fd\u88ab\u8cea\u7591\u3001\u54ea\u4e9b\u770b\u4f3c\u7bc0\u7a05\u7684\u5b89\u6392\u5176\u5be6\u6703\u9020\u6210\u88dc\u7a05\u8207\u7f70\u9370\uff1b\u6240\u8b02\u7d93\u71df\u5c0e\u822a\u5100\uff0c\u662f\u6307\u4ed6\u4e0d\u53ea\u8655\u7406\u904e\u53bb\u8cc7\u6599\uff0c\u4e5f\u80fd\u5f9e\u85aa\u8cc7\u5360\u71df\u6536\u6bd4\u4f8b\u3001\u4eba\u4e8b\u6210\u672c\u8b8a\u5316\u3001\u734e\u91d1\u5236\u5ea6\u3001\u80a1\u6771\u5831\u916c\u8207\u73fe\u91d1\u6d41\u58d3\u529b\u4e2d\uff0c\u5354\u52a9\u8001\u95c6\u770b\u898b\u516c\u53f8\u662f\u5426\u6b63\u8d70\u5411\u5065\u5eb7\u6210\u9577\uff1b\u6240\u8b02\u6cd5\u4ee4\u7ffb\u8b6f\u6a5f\uff0c\u662f\u6307\u4ed6\u80fd\u628a\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u3001\u6263\u7e73\u3001\u52de\u5065\u4fdd\u3001\u52de\u9000\u3001\u4e8c\u4ee3\u5065\u4fdd\u3001\u85aa\u8cc7\u6e05\u518a\u7b49\u8907\u96dc\u898f\u5247\uff0c\u8f49\u63db\u6210\u8001\u95c6\u807d\u5f97\u61c2\u3001\u505a\u5f97\u5230\u3001\u80fd\u843d\u5730\u7684\u7ba1\u7406\u5efa\u8b70\u3002\u4f01\u696d\u82e5\u9078\u6700\u4f4e\u6708\u8cbb\uff0c\u59a5\u5354\u7684\u901a\u5e38\u4e0d\u662f\u4e00\u5f35\u6191\u8b49\uff0c\u800c\u662f\u898f\u6a21\u3001\u5c08\u696d\u8207\u9577\u671f\u4e3b\u7fa9\u3002\u898f\u6a21\u4e0a\u7684\u59a5\u5354\uff0c\u662f\u7576\u516c\u53f8\u4eba\u6578\u589e\u52a0\u3001\u5206\u5e97\u64f4\u5f35\u3001\u71df\u6536\u8b8a\u5927\u6642\uff0c\u539f\u672c\u7c97\u7565\u7684\u85aa\u8cc7\u8655\u7406\u65b9\u5f0f\u7121\u6cd5\u627f\u63a5\u6210\u9577\uff1b\u5c08\u696d\u4e0a\u7684\u59a5\u5354\uff0c\u662f\u6c92\u6709\u4eba\u5e6b\u4f60\u8fa8\u8b58\u85aa\u8cc7\u8207\u5916\u5305\u3001\u734e\u91d1\u8207\u5206\u7d05\u3001\u8077\u52d9\u652f\u51fa\u8207\u79c1\u4eba\u652f\u51fa\u7684\u754c\u7dda\uff1b\u9577\u671f\u4e3b\u7fa9\u4e0a\u7684\u59a5\u5354\uff0c\u662f\u4f01\u696d\u628a\u8ca1\u7a05\u8996\u70ba\u6210\u672c\uff0c\u800c\u4e0d\u662f\u628a\u8ca1\u7a05\u8996\u70ba\u6295\u8cc7\u3002\u771f\u6b63\u503c\u5f97\u5408\u4f5c\u7684\u5ba2\u6236\uff0c\u4e5f\u4e0d\u662f\u53ea\u554f\u80fd\u4e0d\u80fd\u4fbf\u5b9c\uff0c\u800c\u662f\u91cd\u8996\u6c38\u7e8c\u3001\u5c0a\u91cd\u5c08\u696d\uff0c\u9858\u610f\u628a\u8ca1\u7a05\u7d50\u69cb\u7576\u6210\u516c\u53f8\u672a\u4f86\u8d70\u9060\u7684\u57fa\u790e\u3002<\/p>\n

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8003\u8a66\u8ab2\u7a0b\uff0c\u80fd\u8b93\u4f01\u696d\u770b\u898b\u5c08\u696d\u4e0d\u662f\u8a71\u8853\uff0c\u800c\u662f\u53ef\u88ab\u8a13\u7df4\u8207\u9a57\u8b49\u7684\u80fd\u529b<\/h2>\n

\u4e00\u5bb6\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u82e5\u540c\u6642\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\uff0c\u5b83\u7684\u512a\u52e2\u4e0d\u53ea\u662f\u6703\u8655\u7406\u5e33\u52d9\uff0c\u800c\u662f\u80fd\u628a\u5be6\u52d9\u554f\u984c\u62c6\u89e3\u6210\u53ef\u6559\u3001\u53ef\u5b78\u3001\u53ef\u6aa2\u9a57\u7684\u5c08\u696d\u908f\u8f2f\u3002\u7576\u4f01\u696d\u4e3b\u554f\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u6642\uff0c\u80cc\u5f8c\u5176\u5be6\u727d\u6d89\u6703\u8a08\u3001\u7a05\u6cd5\u3001\u6263\u7e73\u3001\u52de\u52d5\u6cd5\u4ee4\u3001\u71df\u6240\u7a05\u7533\u5831\u8207\u6191\u8b49\u7ba1\u7406\u7b49\u591a\u91cd\u77e5\u8b58\u3002\u5982\u679c\u670d\u52d9\u4eba\u54e1\u53ea\u6191\u7d93\u9a57\u56de\u7b54\uff0c\u53ef\u80fd\u6703\u56e0\u500b\u6848\u5dee\u7570\u800c\u5931\u6e96\uff1b\u4f46\u82e5\u4e8b\u52d9\u6240\u672c\u8eab\u9577\u671f\u57f9\u8a13\u8003\u751f\u3001\u6574\u7406\u6559\u6750\u3001\u89e3\u6790\u8003\u984c\u8207\u5be6\u52d9\u6848\u4f8b\uff0c\u5c31\u6703\u66f4\u91cd\u8996\u6982\u5ff5\u7684\u6b63\u78ba\u6027\u8207\u6d41\u7a0b\u7684\u4e00\u81f4\u6027\u3002\u9019\u4e5f\u662f\u70ba\u4ec0\u9ebc\u300c\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b https:\/\/www.45104.com.tw\/<\/a> \u300d\u503c\u5f97\u88ab\u653e\u9032\u4f01\u696d\u4e3b\u7684\u7406\u89e3\u8108\u7d61\u88e1\uff1a\u5b83\u4e0d\u53ea\u662f\u7d66\u6e96\u5099\u8003\u8a18\u5e33\u58eb\u7684\u4eba\u4e0a\u8ab2\uff0c\u4e5f\u4ee3\u8868\u5c08\u696d\u77e5\u8b58\u53ef\u4ee5\u88ab\u7cfb\u7d71\u5316\u6574\u7406\uff0c\u8b93\u6709\u5fd7\u9032\u5165\u8ca1\u7a05\u9818\u57df\u7684\u4eba\u5b78\u6703\u5982\u4f55\u5224\u65b7\u6191\u8b49\u3001\u8cbb\u7528\u3001\u7533\u5831\u8207\u98a8\u96aa\u3002\u5c0d\u4f01\u696d\u4f86\u8aaa\uff0c\u9078\u64c7\u6709\u6559\u80b2\u8a13\u7df4\u80fd\u529b\u7684\u8a18\u5e33\u5718\u968a\uff0c\u7b49\u65bc\u9078\u64c7\u4e00\u500b\u6bd4\u8f03\u6709\u77e5\u8b58\u5e95\u76e4\u7684\u5408\u4f5c\u5925\u4f34\uff1b\u5c0d\u60f3\u6295\u5165\u8a18\u5e33\u58eb\u8003\u8a66\u7684\u793e\u6703\u4eba\u58eb\u3001\u5546\u5b78\u9662\u5b78\u751f\u6216\u516c\u53f8\u8ca1\u6703\u52a9\u7406\u4f86\u8aaa\uff0c\u5f9e\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u9019\u7a2e\u770b\u4f3c\u65e5\u5e38\u7684\u554f\u984c\u5207\u5165\uff0c\u4e5f\u6703\u767c\u73fe\u8003\u8b49\u4e0d\u662f\u80cc\u6cd5\u689d\uff0c\u800c\u662f\u5b78\u6703\u628a\u4f01\u696d\u73fe\u5834\u7ffb\u8b6f\u6210\u5408\u6cd5\u3001\u5408\u7406\u3001\u53ef\u88ab\u67e5\u6838\u7684\u5e33\u52d9\u8a9e\u8a00\u3002\u4f01\u696d\u8207\u8003\u751f\u770b\u4f3c\u4e0d\u540c\u65cf\u7fa4\uff0c\u5176\u5be6\u90fd\u5728\u8ffd\u6c42\u540c\u4e00\u4ef6\u4e8b\uff1a\u4e0d\u8981\u53ea\u77e5\u9053\u7b54\u6848\uff0c\u800c\u8981\u77e5\u9053\u7b54\u6848\u6210\u7acb\u7684\u689d\u4ef6\u3002<\/p>\n

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u5e38\u898b\u554f\u984cFAQ\u6703\u66b4\u9732\u4f01\u696d\u771f\u6b63\u7684\u98a8\u96aa\uff0c\u4e5f\u6703\u770b\u51fa\u8a18\u5e33\u670d\u52d9\u662f\u5426\u53ea\u505c\u5728\u8868\u9762<\/h2>\n

\u8a31\u591a\u8001\u95c6\u554f\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u6642\uff0c\u63a5\u8457\u6703\u554f\u5e7e\u500b\u5f88\u5178\u578b\u7684\u554f\u984c\u3002\u7b2c\u4e00\uff0c\u8001\u95c6\u81ea\u5df1\u7684\u85aa\u6c34\u53ef\u4e0d\u53ef\u4ee5\u5217\u8cbb\u7528\uff1f\u9019\u8981\u770b\u516c\u53f8\u578b\u614b\u3001\u8ca0\u8cac\u4eba\u8eab\u5206\u3001\u7d66\u4ed8\u6027\u8cea\u8207\u7533\u5831\u65b9\u5f0f\uff0c\u4e0d\u80fd\u7528\u4e00\u53e5\u300c\u53ef\u4ee5\u9818\u300d\u6216\u300c\u4e0d\u80fd\u9818\u300d\u5e36\u904e\u3002\u7b2c\u4e8c\uff0c\u5bb6\u4eba\u5e6b\u5fd9\u53ef\u4e0d\u53ef\u4ee5\u9818\u85aa\u6c34\uff1f\u53ef\u4ee5\u8a0e\u8ad6\uff0c\u4f46\u8981\u80fd\u8b49\u660e\u5be6\u969b\u5de5\u4f5c\u5167\u5bb9\u8207\u85aa\u8cc7\u5408\u7406\u6027\uff0c\u4e0d\u80fd\u53ea\u56e0\u70ba\u60f3\u964d\u4f4e\u6240\u5f97\u5c31\u4efb\u610f\u5b89\u6392\u3002\u7b2c\u4e09\uff0c\u73fe\u91d1\u767c\u85aa\u53ef\u4e0d\u53ef\u4ee5\u5217\u8cbb\u7528\uff1f\u73fe\u91d1\u672c\u8eab\u4e0d\u662f\u7d55\u5c0d\u7981\u6b62\uff0c\u4f46\u8b49\u64da\u529b\u901a\u5e38\u6bd4\u8f03\u5f31\uff0c\u82e5\u6c92\u6709\u7c3d\u6536\u3001\u6e05\u518a\u3001\u51fa\u52e4\u3001\u7533\u5831\u8cc7\u6599\uff0c\u98a8\u96aa\u6703\u5347\u9ad8\u3002\u7b2c\u56db\uff0c\u517c\u8077\u4eba\u54e1\u3001\u81e8\u6642\u5de5\u3001\u5916\u5305\u5de5\u4f5c\u8005\u5230\u5e95\u7b97\u85aa\u8cc7\u9084\u662f\u52de\u52d9\u5831\u916c\uff1f\u9019\u8981\u770b\u6307\u63ee\u76e3\u7763\u3001\u5de5\u4f5c\u6642\u9593\u3001\u5831\u916c\u8a08\u7b97\u3001\u662f\u5426\u6301\u7e8c\u63d0\u4f9b\u52de\u52d9\u8207\u96d9\u65b9\u7d04\u5b9a\uff0c\u5224\u65b7\u932f\u8aa4\u53ef\u80fd\u5c0e\u81f4\u6263\u7e73\u3001\u52de\u5065\u4fdd\u6216\u8cbb\u7528\u8a8d\u5217\u554f\u984c\u3002\u7b2c\u4e94\uff0c\u85aa\u8cc7\u505a\u9ad8\u662f\u4e0d\u662f\u6bd4\u8f03\u7bc0\u7a05\uff1f\u9019\u662f\u5f88\u5371\u96aa\u7684\u60f3\u6cd5\uff0c\u56e0\u70ba\u4e0d\u5408\u7406\u85aa\u8cc7\u53ef\u80fd\u88ab\u8cea\u7591\uff0c\u9084\u6703\u727d\u52d5\u500b\u4eba\u6240\u5f97\u7a05\u3001\u4e8c\u4ee3\u5065\u4fdd\u3001\u52de\u5065\u4fdd\u7d1a\u8ddd\u8207\u516c\u53f8\u73fe\u91d1\u6d41\u3002\u7b2c\u516d\uff0c\u516c\u53f8\u8667\u640d\u6642\u9084\u9700\u8981\u9019\u9ebc\u8a8d\u771f\u8655\u7406\u85aa\u8cc7\u55ce\uff1f\u66f4\u9700\u8981\uff0c\u56e0\u70ba\u8667\u640d\u5e74\u5ea6\u7684\u5e33\u52d9\u54c1\u8cea\u6703\u5f71\u97ff\u672a\u4f86\u76c8\u8667\u3001\u9280\u884c\u5f80\u4f86\u3001\u80a1\u6771\u4fe1\u4efb\u8207\u7a05\u52d9\u8cc7\u6599\u9023\u7e8c\u6027\u3002\u771f\u6b63\u7684\u5c08\u696d\u670d\u52d9\u6703\u628a\u9019\u4e9b\u554f\u984c\u9010\u4e00\u9084\u539f\u5230\u60c5\u5883\uff0c\u800c\u4e0d\u662f\u7528\u5236\u5f0f\u7b54\u6848\u61c9\u4ed8\u3002\u4f01\u696d\u82e5\u9858\u610f\u5728\u554f\u984c\u9084\u5c0f\u7684\u6642\u5019\u6574\u7406\u85aa\u8cc7\u5236\u5ea6\uff0c\u901a\u5e38\u80fd\u907f\u514d\u672a\u4f86\u82b1\u66f4\u9ad8\u6210\u672c\u88dc\u6551\uff1b\u53cd\u4e4b\uff0c\u82e5\u6bcf\u4e00\u7b46\u85aa\u8cc7\u90fd\u7528\u300c\u5148\u9019\u6a23\u505a\u300d\u5e36\u904e\uff0c\u6700\u5f8c\u53ef\u80fd\u4e0d\u662f\u7701\u9322\uff0c\u800c\u662f\u628a\u98a8\u96aa\u5ef6\u5f8c\u4ed8\u6b3e\u3002<\/p>\n

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u6df1\u5ea6\u5c0d\u8a71\u4e0d\u662f\u8ac7\u591a\u5c11\u9322\uff0c\u800c\u662f\u8ac7\u4f01\u696d\u80fd\u8d70\u591a\u9060\u8207\u85aa\u8cc7\u7d50\u69cb\u5982\u4f55\u4f48\u5c40<\/h2>\n

\u4f01\u696d\u7d93\u71df\u5230\u67d0\u500b\u968e\u6bb5\uff0c\u6703\u767c\u73fe\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\u300d\u53ea\u662f\u5165\u53e3\uff0c\u771f\u6b63\u8981\u8655\u7406\u7684\u662f\u516c\u53f8\u8981\u4e0d\u8981\u5efa\u7acb\u4e00\u5957\u80fd\u652f\u6490\u6210\u9577\u7684\u4eba\u4e8b\u8207\u8ca1\u7a05\u5236\u5ea6\u3002\u7576\u4f60\u53ea\u6709\u4e00\u5169\u4f4d\u54e1\u5de5\u6642\uff0c\u85aa\u8cc7\u554f\u984c\u770b\u8d77\u4f86\u53ea\u662f\u6bcf\u6708\u532f\u6b3e\uff1b\u7576\u4f60\u958b\u59cb\u6709\u696d\u52d9\u734e\u91d1\u3001\u884c\u653f\u4eba\u54e1\u3001\u517c\u8077\u3001\u5916\u5305\u3001\u4e3b\u7ba1\u3001\u5206\u5e97\u3001\u80a1\u6771\u5206\u5de5\u6216\u5bb6\u65cf\u6210\u54e1\u6295\u5165\u6642\uff0c\u85aa\u8cc7\u5c31\u6703\u8b8a\u6210\u7ba1\u7406\u79e9\u5e8f\u7684\u4e00\u90e8\u5206\u3002\u597d\u7684\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u4e0d\u6703\u53ea\u628a\u4f60\u7576\u6210\u6bcf\u6708\u4ea4\u8cc7\u6599\u7684\u5ba2\u6236\uff0c\u800c\u6703\u5354\u52a9\u4f60\u601d\u8003\uff1a\u54ea\u4e9b\u4eba\u61c9\u8a72\u6b63\u5f0f\u7d0d\u5165\u85aa\u8cc7\u5236\u5ea6\uff1f\u54ea\u4e9b\u5408\u4f5c\u95dc\u4fc2\u61c9\u8a72\u7528\u5408\u7d04\u8207\u8acb\u6b3e\u8655\u7406\uff1f\u54ea\u4e9b\u6d25\u8cbc\u61c9\u8a72\u6709\u5167\u90e8\u8fa6\u6cd5\uff1f\u54ea\u4e9b\u734e\u91d1\u9700\u8981\u8207\u696d\u7e3e\u7d00\u9304\u9023\u52d5\uff1f\u54ea\u4e9b\u652f\u51fa\u9700\u8981\u907f\u514d\u8207\u79c1\u4eba\u6d88\u8cbb\u6df7\u5728\u4e00\u8d77\uff1f\u9019\u4e9b\u554f\u984c\u770b\u4f3c\u7463\u788e\uff0c\u537b\u6c7a\u5b9a\u4f01\u696d\u672a\u4f86\u80fd\u4e0d\u80fd\u88ab\u9280\u884c\u4fe1\u4efb\u3001\u88ab\u5408\u4f5c\u5925\u4f34\u4fe1\u4efb\u3001\u88ab\u6295\u8cc7\u4eba\u7406\u89e3\uff0c\u4e5f\u6c7a\u5b9a\u8001\u95c6\u80fd\u4e0d\u80fd\u5f9e\u6bcf\u5929\u88dc\u6d1e\u7684\u72c0\u614b\uff0c\u8d70\u5411\u7528\u6578\u5b57\u7ba1\u7406\u516c\u53f8\u3002\u8ca1\u7a05\u4e0d\u662f\u55ae\u7d14\u7684\u5831\u7a05\u5de5\u4f5c\uff0c\u800c\u662f\u4f01\u696d\u7684\u9632\u706b\u7246\u3001\u5c0e\u822a\u5100\u8207\u7ffb\u8b6f\u6a5f\uff1b\u5b83\u5e6b\u4f60\u64cb\u4f4f\u4e0d\u5fc5\u8981\u7684\u7a05\u52d9\u98a8\u96aa\uff0c\u5e6b\u4f60\u770b\u61c2\u4eba\u4e8b\u6210\u672c\u662f\u5426\u5065\u5eb7\uff0c\u4e5f\u5e6b\u4f60\u628a\u8907\u96dc\u6cd5\u4ee4\u8f49\u63db\u6210\u53ef\u57f7\u884c\u7684\u7d93\u71df\u52d5\u4f5c\u3002\u8207\u5176\u4e00\u958b\u59cb\u5c31\u554f\u8a18\u5e33\u8cbb\u591a\u5c11\uff0c\u4e0d\u5982\u5148\u8ac7\u516c\u53f8\u73fe\u5728\u7684\u4eba\u54e1\u7d50\u69cb\u3001\u85aa\u8cc7\u6d41\u7a0b\u3001\u672a\u4f86\u5c55\u5e97\u6216\u64f4\u7de8\u8a08\u756b\uff0c\u4ee5\u53ca\u904e\u53bb\u662f\u5426\u6709\u9700\u8981\u4fee\u6b63\u7684\u5e33\u52d9\u7fd2\u6163\u3002\u9858\u610f\u6df1\u5ea6\u5c0d\u8a71\u7684\u4f01\u696d\uff0c\u901a\u5e38\u4e0d\u662f\u60f3\u627e\u6700\u4fbf\u5b9c\u7684\u670d\u52d9\uff0c\u800c\u662f\u60f3\u8b93\u516c\u53f8\u8d70\u5f97\u66f4\u4e45\u3001\u66f4\u7a69\u3001\u66f4\u6709\u7d50\u69cb\u3002\u9019\u6b63\u662f\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\u9644\u8a2d\u8a18\u5e33\u58eb\u8003\u8a66\u8ab2\u7a0b\u88dc\u7fd2\u73ed\u80fd\u63d0\u4f9b\u7684\u5dee\u7570\uff1a\u4e00\u908a\u5354\u52a9\u4f01\u696d\u628a\u85aa\u8cc7\u8207\u7a05\u52d9\u6574\u7406\u6210\u5b89\u5168\u7d50\u69cb\uff0c\u4e00\u908a\u4e5f\u900f\u904e\u50cf\u5cfb\u8aa0\u6559\u80b2\u5b78\u966245104\u8a18\u5e33\u58eb\u8003\u8b49\u96f2\u7aef\u8ab2\u7a0b https:\/\/www.45104.com.tw\/<\/a> \u9019\u6a23\u7684\u5b78\u7fd2\u8cc7\u6e90\uff0c\u8b93\u66f4\u591a\u4eba\u7406\u89e3\u8ca1\u7a05\u5c08\u696d\u4e0d\u662f\u51b7\u51b0\u51b0\u7684\u898f\u5b9a\uff0c\u800c\u662f\u4f01\u696d\u80fd\u5426\u5b89\u5fc3\u6210\u9577\u7684\u5e95\u5c64\u80fd\u529b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u4e0d\u662f\u770b\u4f60\u6709\u6c92\u6709\u4ed8\u9322\uff0c\u800c\u662f\u770b\u4f01\u696d\u80fd\u4e0d\u80fd\u8b49\u660e\u9019\u7b46\u85aa\u8cc7\u771f\u7684\u5b58\u5728 \u5f88\u591a\u8001\u95c6\u7b2c\u4e00\u6b21\u641c\u5c0b\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5 […]\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-14228","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\n\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f - \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\/can-employee-salary-be-tax-deductible\/\" \/>\n<meta property=\"og:locale\" content=\"zh_TW\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f\" \/>\n<meta property=\"og:description\" content=\"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u4e0d\u662f\u770b\u4f60\u6709\u6c92\u6709\u4ed8\u9322\uff0c\u800c\u662f\u770b\u4f01\u696d\u80fd\u4e0d\u80fd\u8b49\u660e\u9019\u7b46\u85aa\u8cc7\u771f\u7684\u5b58\u5728 \u5f88\u591a\u8001\u95c6\u7b2c\u4e00\u6b21\u641c\u5c0b\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5 [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/\" \/>\n<meta property=\"og:site_name\" content=\"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-06T07:00:25+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\/can-employee-salary-be-tax-deductible\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/\"},\"author\":{\"name\":\"Alina\",\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"headline\":\"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f\",\"datePublished\":\"2026-05-06T07:00:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/\"},\"wordCount\":9,\"inLanguage\":\"zh-TW\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/\",\"url\":\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/\",\"name\":\"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240\",\"isPartOf\":{\"@id\":\"https:\/\/www.4545.com.tw\/#website\"},\"datePublished\":\"2026-05-06T07:00:25+00:00\",\"author\":{\"@id\":\"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/#breadcrumb\"},\"inLanguage\":\"zh-TW\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9801\",\"item\":\"https:\/\/www.4545.com.tw\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f\"}]},{\"@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":"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f - \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\/can-employee-salary-be-tax-deductible\/","og_locale":"zh_TW","og_type":"article","og_title":"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f","og_description":"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u4e0d\u662f\u770b\u4f60\u6709\u6c92\u6709\u4ed8\u9322\uff0c\u800c\u662f\u770b\u4f01\u696d\u80fd\u4e0d\u80fd\u8b49\u660e\u9019\u7b46\u85aa\u8cc7\u771f\u7684\u5b58\u5728 \u5f88\u591a\u8001\u95c6\u7b2c\u4e00\u6b21\u641c\u5c0b\u300c\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5 [...]","og_url":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/","og_site_name":"\u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","article_published_time":"2026-05-06T07:00:25+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\/can-employee-salary-be-tax-deductible\/#article","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/"},"author":{"name":"Alina","@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"headline":"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f","datePublished":"2026-05-06T07:00:25+00:00","mainEntityOfPage":{"@id":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/"},"wordCount":9,"inLanguage":"zh-TW"},{"@type":"WebPage","@id":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/","url":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/","name":"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f - \u5cfb\u8aa0\u7a05\u52d9\u8a18\u5e33\u58eb\u4e8b\u52d9\u6240","isPartOf":{"@id":"https:\/\/www.4545.com.tw\/#website"},"datePublished":"2026-05-06T07:00:25+00:00","author":{"@id":"https:\/\/www.4545.com.tw\/#\/schema\/person\/7429911a032b1fb9120fc7e167643ebb"},"breadcrumb":{"@id":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/#breadcrumb"},"inLanguage":"zh-TW","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.4545.com.tw\/can-employee-salary-be-tax-deductible\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9801","item":"https:\/\/www.4545.com.tw\/"},{"@type":"ListItem","position":2,"name":"\u54e1\u5de5\u85aa\u6c34\u53ef\u4ee5\u62b5\u7a05\u55ce\uff1a\u8001\u95c6\u5728\u767c\u85aa\u65e5\u4e4b\u5916\uff0c\u66f4\u8a72\u770b\u61c2\u7684\u4eba\u4e8b\u6210\u672c\u3001\u7a05\u52d9\u8b49\u64da\u8207\u4f01\u696d\u5b89\u5168\u611f"}]},{"@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\/14228","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=14228"}],"version-history":[{"count":1,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/14228\/revisions"}],"predecessor-version":[{"id":14229,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/posts\/14228\/revisions\/14229"}],"wp:attachment":[{"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/media?parent=14228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/categories?post=14228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.4545.com.tw\/api\/wp\/v2\/tags?post=14228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}