{"id":2603,"date":"2026-08-07T15:15:37","date_gmt":"2026-08-07T07:15:37","guid":{"rendered":"https:\/\/www.allwincpa.com\/?p=2603"},"modified":"2026-08-07T15:16:43","modified_gmt":"2026-08-07T07:16:43","slug":"115%e5%b9%b4%e5%80%8b%e4%ba%ba%e7%b6%9c%e5%90%88%e6%89%80%e5%be%97%e7%a8%85%e7%b4%9a%e8%b7%9d","status":"publish","type":"post","link":"https:\/\/www.allwincpa.com\/?p=2603","title":{"rendered":"115\u5e74\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u7d1a\u8ddd"},"content":{"rendered":"\n<!DOCTYPE html>\n<html lang=\"zh-TW\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n    <title>115\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u53ca\u6240\u5f97\u57fa\u672c\u7a05\u984d\u76f8\u95dc\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u53ca\u8ab2\u7a05\u7d1a\u8ddd\u91d1\u984d\u4e00\u89bd\u8868<\/title>\n    <style>\n        .tax-table-container {\n            width: 100%;\n            max-width: 900px;\n            margin: 20px auto;\n            font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, \"Helvetica Neue\", Arial, sans-serif;\n            color: #333333;\n        }\n        .tax-table-container h2 {\n            text-align: center;\n            font-size: 1.5rem;\n            margin-bottom: 10px;\n            color: #1a365d;\n        }\n        .tax-table-container .unit-info {\n            text-align: right;\n            font-size: 0.9rem;\n            color: #666666;\n            margin-bottom: 8px;\n        }\n        .tax-table-wrapper {\n            overflow-x: auto;\n        }\n        .tax-table {\n            width: 100%;\n            border-collapse: collapse;\n            background-color: #ffffff;\n            box-shadow: 0 1px 3px rgba(0, 0, 0, 0.1);\n            font-size: 0.95rem;\n        }\n        .tax-table th, .tax-table td {\n            border: 1px solid #cbd5e1;\n            padding: 10px 12px;\n            text-align: left;\n            vertical-align: middle;\n        }\n        .tax-table th {\n            background-color: #1e293b;\n            color: #ffffff;\n            font-weight: 600;\n            text-align: center;\n        }\n        .tax-table .category-header {\n            background-color: #f1f5f9;\n            font-weight: bold;\n            text-align: center;\n            color: #0f172a;\n            width: 15%;\n        }\n        .tax-table tr:nth-child(even) {\n            background-color: #f8fafc;\n        }\n        .tax-table tr:hover {\n            background-color: #f1f5f9;\n        }\n        .tax-table .num-col {\n            text-align: right;\n            white-space: nowrap;\n        }\n        .tax-table .highlight {\n            color: #1d4ed8;\n            font-weight: 600;\n        }\n        .tax-footer {\n            margin-top: 8px;\n            font-size: 0.85rem;\n            color: #64748b;\n            text-align: right;\n        }\n    <\/style>\n<\/head>\n<body>\n\n<div class=\"tax-table-container\">\n    <h2>115\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u53ca\u6240\u5f97\u57fa\u672c\u7a05\u984d\u76f8\u95dc\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u53ca\u8ab2\u7a05\u7d1a\u8ddd\u91d1\u984d\u4e00\u89bd\u8868<\/h2>\n    <div class=\"unit-info\">\u55ae\u4f4d\uff1a\u65b0\u81fa\u5e63\u5143<\/div>\n    \n    <div class=\"tax-table-wrapper\">\n        <table class=\"tax-table\">\n            <thead>\n                <tr>\n                    <th colspan=\"2\">\u9805\u76ee<\/th>\n                    <th>\u8abf\u6574\u524d<\/th>\n                    <th>115\u5e74\u5ea6 (\u8abf\u6574\u5f8c)<\/th>\n                <\/tr>\n            <\/thead>\n            <tbody>\n                <!-- \u514d\u7a05\u984d -->\n                <tr>\n                    <td rowspan=\"2\" class=\"category-header\">\u514d\u7a05\u984d<\/td>\n                    <td>\u4e00\u822c<\/td>\n                    <td class=\"num-col\">97,000<\/td>\n                    <td class=\"num-col highlight\">101,000<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u5e74\u6eff70\u6b72\u4e4b\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u53ca\u53d7\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6276\u990a\u4e4b\u76f4\u7cfb\u5c0a\u89aa\u5c6c\u514d\u7a05\u984d\u589e\u52a050%<\/td>\n                    <td class=\"num-col\">145,500<\/td>\n                    <td class=\"num-col highlight\">151,500<\/td>\n                <\/tr>\n\n                <!-- \u6a19\u6e96\u6263\u9664\u984d -->\n                <tr>\n                    <td rowspan=\"2\" class=\"category-header\">\u6a19\u6e96\u6263\u9664\u984d<\/td>\n                    <td>\u55ae\u8eab<\/td>\n                    <td class=\"num-col\">131,000<\/td>\n                    <td class=\"num-col highlight\">136,000<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u6709\u914d\u5076\u8005<\/td>\n                    <td class=\"num-col\">262,000<\/td>\n                    <td class=\"num-col highlight\">272,000<\/td>\n                <\/tr>\n\n                <!-- \u7279\u5225\u6263\u9664\u984d -->\n                <tr>\n                    <td rowspan=\"2\" class=\"category-header\">\u7279\u5225\u6263\u9664\u984d<\/td>\n                    <td>\u85aa\u8cc7\u6240\u5f97\u7279\u5225\u6263\u9664\u984d<\/td>\n                    <td class=\"num-col\">218,000<\/td>\n                    <td class=\"num-col highlight\">227,000<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u8eab\u5fc3\u969c\u7919\u7279\u5225\u6263\u9664\u984d<\/td>\n                    <td class=\"num-col\">218,000<\/td>\n                    <td class=\"num-col highlight\">227,000<\/td>\n                <\/tr>\n\n                <!-- \u8ab2\u7a05\u7d1a\u8ddd -->\n                <tr>\n                    <td rowspan=\"5\" class=\"category-header\">\u8ab2\u7a05\u7d1a\u8ddd<\/td>\n                    <td>5%<\/td>\n                    <td class=\"num-col\">0 ~ 590,000<\/td>\n                    <td class=\"num-col highlight\">0 ~ 610,000<\/td>\n                <\/tr>\n                <tr>\n                    <td>12%<\/td>\n                    <td class=\"num-col\">590,001 ~ 1,330,000<\/td>\n                    <td class=\"num-col highlight\">610,001 ~ 1,380,000<\/td>\n                <\/tr>\n                <tr>\n                    <td>20%<\/td>\n                    <td class=\"num-col\">1,330,001 ~ 2,660,000<\/td>\n                    <td class=\"num-col highlight\">1,380,001 ~ 2,770,000<\/td>\n                <\/tr>\n                <tr>\n                    <td>30%<\/td>\n                    <td class=\"num-col\">2,660,001 ~ 4,980,000<\/td>\n                    <td class=\"num-col highlight\">2,770,001 ~ 5,190,000<\/td>\n                <\/tr>\n                <tr>\n                    <td>40%<\/td>\n                    <td class=\"num-col\">4,980,001 \u4ee5\u4e0a<\/td>\n                    <td class=\"num-col highlight\">5,190,001 \u4ee5\u4e0a<\/td>\n                <\/tr>\n\n                <!-- \u9000\u8077\u6240\u5f97 -->\n                <tr>\n                    <td rowspan=\"4\" class=\"category-header\">\u9000\u8077\u6240\u5f97 (\u4e00\u6b21\u9818\u53d6)<\/td>\n                    <td>\u6240\u5f97\u984d\u70ba 0<\/td>\n                    <td>198,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d\u4ee5\u5167<\/td>\n                    <td class=\"highlight\">206,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d\u4ee5\u5167<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u534a\u6578\u70ba\u6240\u5f97\u984d<\/td>\n                    <td>\u8d85\u904e198,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d\uff0c\u672a\u9054398,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d\u90e8\u5206<\/td>\n                    <td class=\"highlight\">\u8d85\u904e206,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d\uff0c\u672a\u9054414,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d\u90e8\u5206<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u5168\u6578\u70ba\u6240\u5f97\u984d<\/td>\n                    <td>\u8d85\u904e398,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d<\/td>\n                    <td class=\"highlight\">\u8d85\u904e414,000\u5143\u4e58\u4ee5\u9000\u8077\u670d\u52d9\u5e74\u8cc7\u4e4b\u91d1\u984d<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u5206\u671f\u9818\u53d6\u9000\u8077\u6240\u5f97\u6e1b\u9664\u91d1\u984d<\/td>\n                    <td class=\"num-col\">859,000<\/td>\n                    <td class=\"num-col highlight\">894,000<\/td>\n                <\/tr>\n\n                <!-- \u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b -->\n                <tr>\n                    <td rowspan=\"3\" class=\"category-header\">\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b<\/td>\n                    <td>\u57fa\u672c\u6240\u5f97\u984d\u514d\u7a05\u984d\u5ea6\uff08\u500b\u4eba\uff09<\/td>\n                    <td class=\"num-col\">750\u842c<\/td>\n                    <td class=\"num-col highlight\">750\u842c<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u57fa\u672c\u6240\u5f97\u984d\u514d\u7a05\u984d\u5ea6\uff08\u71df\u5229\u4e8b\u696d\uff09<\/td>\n                    <td class=\"num-col\">60\u842c<\/td>\n                    <td class=\"num-col highlight\">60\u842c<\/td>\n                <\/tr>\n                <tr>\n                    <td>\u4fdd\u96aa\u6b7b\u4ea1\u7d66\u4ed8\u514d\u7a05\u984d\u5ea6<\/td>\n                    <td class=\"num-col\">3,740\u842c<\/td>\n                    <td class=\"num-col highlight\">3,740\u842c<\/td>\n                <\/tr>\n            <\/tbody>\n        <\/table>\n    <\/div>\n    <div class=\"tax-footer\">114\u5e7411\u670827\u65e5\u88fd\u8868<\/div>\n<\/div>\n\n<\/body>\n<\/html>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>115\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u53ca\u6240\u5f97\u57fa\u672c\u7a05\u984d\u76f8\u95dc\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u53ca\u8ab2\u7a05\u7d1a\u8ddd\u91d1\u984d\u4e00\u89bd\u8868 115\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u53ca\u6240\u5f97\u57fa\u672c\u7a05\u984d\u76f8 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2603","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2603"}],"version-history":[{"count":4,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2603\/revisions"}],"predecessor-version":[{"id":2606,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=\/wp\/v2\/posts\/2603\/revisions\/2606"}],"wp:attachment":[{"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.allwincpa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}