Page 98 - 信託課稅實務(增修訂二版)
P. 98

86     信託課稅實務





                                      "
                                    !  
 #    E×50%
                             50%)



                              (
                             
             D×50%


                                      "
                                  50%)      !  
 #    E×50%



                              (
                                           D×50%



                                  "
                                !   
 #    E




                                           D=A-B-C

                                           C
                                              5
                                                 10
                                              45
                                                 45

                                              5
                                                 10
                                           B
                                              45  45

                                              10  20
                                              90  90
                                           A   10  10
                                              0  0
                                              100  100

                                                     100  100
                                                     0  0
                                                     10  10
                                              $%&!'(  )*+,'(  -.'( 90  /'   90  01 100  23 500
                                                                          	
  
                           !  "
                                                     10  30
                                                     45  45
                                                     5
                                                        15
                                                     45
                                                     5
                                                        45
                                                        15
                                                           10  10
                                                           10  50
                                                           80
                                                              350


                                                           10
                                                              50
                                                           40
                                                              220
                                                           5
                                                              40
                                                           40
                                                              220
                                                           5
                                                              40
   93   94   95   96   97   98   99   100   101   102   103