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    <div class="etw-article"><p>113年度累進稅率速算公式：</p>
        <table style="width: 44.2991%; height: 316px;" border="0" summary="*" cellspacing="0" cellpadding="0">
        <tbody>
        <tr style="height: 15px;">
        <td style="width: 36.5749%; height: 15px; text-align: left; border: 0.0001px solid #000000;" colspan="3" valign="top" width="120">
        <p class="a" align="center"><span style="text-decoration: underline;">所得淨額</span></p>
        </td>
        <td style="width: 10.8516%; height: 15px; text-align: left; border: 0.0001px solid #000000;" valign="top" width="14">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        <td style="width: 11.3551%; height: 15x; text-align: left; border: 0.0001px solid #000000;" valign="top" width="32">
        <p class="a" align="center"><span style="text-decoration: underline;">稅率</span></p>
        </td>
        <td style="width: 5.82545%; height: 15px; text-align: left; border: 0.0001px solid #000000;" valign="top" width="18">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        <td style="width: 19.8099%; height: 15px; text-align: left; border: 0.0001px solid #000000;" valign="top" width="53">
        <p class="a" align="center"><span style="text-decoration: underline;">累進差額</span></p>
        </td>
        <td style="width: 3.77907%; height: 15px; text-align: left; border: 0.0001px solid #000000;" valign="top" width="13">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        <td style="width: 15.1163%; height: 15px; text-align: left; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a" align="center"><span style="text-decoration: underline;">應納稅額</span></p>
        </td>
        </tr>
        <tr style="height: 54px;">
        <td style="width: 16.0103%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="56">
        <p class="a" align="center">0<p>
        </td>
        <td style="width: 5.84086%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="12">
        <p class="a" align="center">~</p>
        </td>
        <td style="width: 14.7237%;" width="333">
        <p>590,000</p>
        </td>
        <td style="width: 10.8516%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="14">
        <p class="a" align="center">&times;</p>
        </td>
        <td style="width: 11.3551%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="32">
        <p class="a" align="center">5%</p>
        </td>
        <td style="width: 5.82545%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="18">
        <p class="a" align="center">－</p>
        </td>
        <td style="width: 19.8099%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="53">
        <p class="a" align="center">0</p>
        </td>
        <td style="width: 3.77907%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="13">
        <p class="a" align="center">=</p>
        </td>
        <td style="width: 15.1163%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        </tr>
        <tr style="height: 54px;">
        <td style="width: 16.0103%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="56">
        <p class="a" align="center">590,001</p>
        </td>
        <td style="width: 5.84086%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="12">
        <p class="a" align="center">~</p>
        </td>
        <td style="width: 14.7237%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a" align="center">1,330,000</p>
        </td>
        <td style="width: 10.8516%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="14">
        <p class="a" align="center">&times;</p>
        </td>
        <td style="width: 11.3551%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="32">
        <p class="a" align="center">12%</p>
        </td>
        <td style="width: 5.82545%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="18">
        <p class="a" align="center">－</p>
        </td>
        <td style="width: 19.8099%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="53">
        <p class="a" align="center">41,300</p>
        </td>
        <td style="width: 3.77907%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="13">
        <p class="a" align="center">=</p>
        </td>
        <td style="width: 15.1163%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        </tr>
        <tr style="height: 54px;">
        <td style="width: 16.0103%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="56">
        <p class="a" align="center">1,330,001</p>
        </td>
        <td style="width: 5.84086%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="12">
        <p class="a" align="center">~</p>
        </td>
        <td style="width: 14.7237%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a" align="center">2,660,000</p>
        </td>
        <td style="width: 10.8516%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="14">
        <p class="a" align="center">&times;</p>
        </td>
        <td style="width: 11.3551%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="32">
        <p class="a" align="center">20%</p>
        </td>
        <td style="width: 5.82545%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="18">
        <p class="a" align="center">－</p>
        </td>
        <td style="width: 19.8099%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="53">
        <p class="a" align="center">147,700</p>
        </td>
        <td style="width: 3.77907%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="13">
        <p class="a" align="center">=</p>
        </td>
        <td style="width: 15.1163%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        </tr>
        <tr style="height: 54px;">
        <td style="width: 16.0103%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="56">
        <p class="a" align="center">2,660,001</p>
        </td>
        <td style="width: 5.84086%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="12">
        <p class="a" align="center">~</p>
        </td>
        <td style="width: 14.7237%;" width="333">
        <p>4,980,000</p>
        </td>
        <td style="width: 10.8516%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="14">
        <p class="a" align="center">&times;</p>
        </td>
        <td style="width: 11.3551%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="32">
        <p class="a" align="center">30%</p>
        </td>
        <td style="width: 5.82545%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="18">
        <p class="a" align="center">－</p>
        </td>
        <td style="width: 19.8099%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="53">
        <p class="a" align="center">413,700</p>
        </td>
        <td style="width: 3.77907%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="13">
        <p class="a" align="center">=</p>
        </td>
        <td style="width: 15.1163%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        </tr>
        <tr style="height: 54px;">
        <td style="width: 16.0103%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="56">
        <p class="a" align="center">4,980,001</p>
        </td>
        <td style="width: 5.84086%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="12">
        <p class="a" align="center">~</p>
        </td>
        <td style="width: 14.7237%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a" align="center">以上</p>
        </td>
        <td style="width: 10.8516%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="14">
        <p class="a" align="center">&times;</p>
        </td>
        <td style="width: 11.3551%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="32">
        <p class="a" align="center">40%</p>
        </td>
        <td style="width: 5.82545%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="18">
        <p class="a" align="center">－</p>
        </td>
        <td style="width: 19.8099%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="53">
        <p class="a" align="center">911,700</p>
        </td>
        <td style="width: 3.77907%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="13">
        <p class="a" align="center">=</p>
        </td>
        <td style="width: 15.1163%; height: 54px; border: 0.0001px solid #000000;" valign="top" width="52">
        <p class="a0" align="left"><span lang="EN-US">&nbsp;</span></p>
        </td>
        </tr>
        </tbody>
        </table></div>

&nbsp;&nbsp;&nbsp;
<div align="center">

 <img src="../ita6/1140407.gif" width="480" height="580" border=1   ></a><p>


<font size=2 color=black >(資料來源：財政部)</font></p>



 <FONT FACE=微軟正黑體>  <div align="center">
 <font size=6 color=black >---<b>綜合所得稅</b>---</div></tr></p></font></li>
<table>
  <colgroup>
    <col span="5" style="background-color: #F2E6E6;">
    <col span="2" style="background-color: #FFF8D7;">


 </colgroup>
  <colgroup style="background-color:#FFFFF4;"></colgroup>

  <tr>
 <th><div align="center"><font size=4 color=#003060>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</th>


<tr>
    <td><div align="left"><font size=4 color=red>01&nbsp;&nbsp;綜合所得總額：</a></td></th></font>


  
<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.1.htm" >第一類：營利所得</a></td></th>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.2.htm" >第二類：執行業務所得</a></td></th>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.3.htm" >第三類：薪資所得</a></td></th>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.4.htm" >第四類：利息所得</a></td></th>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.5.htm" >第五類：租賃所得及權利金所得</a></td></th>

<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.6.htm" >第六類：自力耕作、漁、牧、林、礦之所得</a></td></th>



<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.7.htm" >第七類：財產交易所得</a></td></th>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.8.htm" >第八類：競技、競賽及機會中獎之獎金或給與</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;           </a></td></th>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.9.htm" >第九類：退職所得</a></td></th>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/14.10.htm" >第十類：其他所得</a></td></th>



<tr>
    <td><div align="left"><font size=4 color=red>02&nbsp;&nbsp;<a href="../tax/110112401.htm" >免稅額：</a></td></th></font>


<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>一般納稅義務人</a></td></th>

<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>年滿70歲納稅義務人</a></td></th>



<tr>
    <td><div align="left"><font size=4 color=red>03&nbsp;&nbsp;扣除額： </a></td></th></font>

<tr>
    <td><div align="left"><font size=4 color=green>&nbsp;&nbsp;(A)一般扣除額: (a)    (b)擇一</a></td></th></font>

<tr>
 <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(a)<a href="../tax/110112401.htm" >標準扣除額</a></td></th>
<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>單身</a></td></th>
<tr>
    <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>有配偶</a></td></th>

<tr>

 <td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(b)列舉扣除額</a></td></th>
 <tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/17.1.2.2.1.htm" >捐贈</a></td></th>
 <tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/17.1.2.2.2.htm" >保險費</a></td></th>
 <tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/17.1.2.2.3.htm" >醫藥及生育費</a></td></th>
 <tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/17.1.2.2.4.htm" >災害損失</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/17.1.2.2.5.htm" >購屋借款利息</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060><a href="../ita6/17.1.2.2.6.htm" >房屋租金支出</a></td></th>


<tr>
    <td><div align="left"><font size=4 color=green>&nbsp;&nbsp;(B):特別扣除額</a></td></th></font>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(a)<a href="../ita6/17.1.3.1.htm" >財產交易損失</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(b)<a href="../ita6/17.1.3.2.htm" >薪資所得特別扣除</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(c)<a href="../ita6/17.1.3.3.htm" >儲蓄投資特別扣除</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(d)<a href="../ita6/17.1.3.4.htm" >身心障礙特別扣除</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(e)教育學費特別扣除</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(f)<a href="../ita6/17.1.2.3.6.htm" >幼兒學前特別扣除</a></td></th>
<tr><td><div align="left">&nbsp;&nbsp;&nbsp;&nbsp; <font size=4 color=#003060>(g)<a href="../ita6/17.1.2.3.7.htm" >長期照顧特別扣除</a></td></th>


<tr>
    <td><div align="left"><font size=4 color=red>04&nbsp;綜合所得淨額：&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;( 01 - 02 - 03 ) &nbsp;&nbsp;&nbsp;&nbsp; </a></td></th></font>

<tr>
    <td><div align="left"><font size=4 color=#003060>05&nbsp;稅率：&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; </a></td></th></font>


<tr>
    <td><div align="left"><font size=4 color=#003060>06&nbsp;累進差額：&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; </a></td></th></font>

<tr>
    <td><div align="left"><font size=4 color=red>07&nbsp;應納稅額：&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; ( 04 x 05 - 06  )&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; </a></td></th></font>



<tr>
    <td><div align="left"><font size=4 color=#003060>08&nbsp;扣繳稅額：&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; </a></td></th></font>
<tr>
    <td><div align="left"><font size=4 color=red>09&nbsp;結算應納（退）稅額：( 07 - 08 )  ( 08 - 07 ) </a></td></th></font>
</table>

&nbsp;<p>


    <a href="../ita6/1140411.htm" >個人出售未上市（櫃）公司股票　如何申報所得稅<p></a>   
<a href="../ita6/14.7.1.htm" >110年度個人出售房屋之財產交易所得計算規定為何？<p></a>


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<p><b>王月惠</b></tr></p>
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