外僑與綜合所得稅
|
107年度累進稅率速算公式： |
||||||||
|
所得淨額 |
|
稅率 |
|
累進差額 |
|
應納稅額 |
||
|
0 |
~ |
540,000 |
× |
5% |
－ |
0 |
= |
|
|
540,001 |
~ |
1,210,000 |
× |
12% |
－ |
37,800 |
= |
|
|
1,210,001 |
~ |
2,420,000 |
× |
20% |
－ |
134,600 |
= |
|
|
2,420,001 |
~ |
4,530,000 |
× |
30% |
－ |
376,600 |
= |
|
|
4,530,001 |
~ |
以上 |
× |
40% |
－ |
829,600 |
= |
|