Page 9 - 銀行家雜誌第87期
P. 9
ʘܢfவɓ˙ࣩ̙ൖމϋږਪ ৗ;ɛɻͦۃ˜ჯ൴ཀอ̨ 1ϓ（即1,000元）d൴ཀ
ᕚٙɓࡈՓܓᔊఊٙ༆ ࿆16ຬʩd͉˖у˸16ຬމ Ϥږᕘ9ຬʩٙʱۆʔΎჯ
˙fϤஈٙᔊఊdԨڢᔊ Էfணϋږ௰৷еಯږᕘ ՟fίϤண˙ࣩʘɨdࡡ
ࠣೌ˖ʘፗdϾ݊Սจ˸ሯ ண֛މ6ຬʩd৷Ϥږᕘ1 ͉ϋږӊ˜ჯ՟16ຬʩٙږ
ዎٙ˓جdઞӋɓࡈఊॱe ຬʩ˸ʫٙʱჯ՟9ϓ（即 ᕘdɨሜމ10ຬ5,000ʩf
ʮ̻e͑ᚃٙϋږՓܓfԫྼ 9,000元）d൴ཀϤږᕘ1ຬ ༉ࠇၑ̙ਞԈڌ1f
ɪdਪᕚ͉ԒʊልᕏՑස ʩϾ͊൴ཀ2ຬʩٙʱჯ՟ ˸ࡡ˜ჯᐼᕘ16ຬdϋږ
௵ˇᅰਖ਼ঐٙ 8ϓ（即8,000元）d˸Ϥᗳ ௰৷еಯږᕘ6 ຬމԷdሜ
ܓdఊॱ̙Б˲ə༆ٙ༆ પd൴ཀϤږᕘ7ຬʩϾ͊൴ ܝྼჯږᕘਗ਼ಯމ 10 ຬ
Ӕ˙ࣩһԈՉ̀ࠅdΪމਬ ཀ8ຬʩٙʱჯ՟2ϓ（即 5,000ʩdˇჯ5ຬ5,000
ϞνϤdٟึɽʑϞ࿁༑ٙ 2,000元）d൴ཀϤږᕘ8ຬ ʩdࠥష༺34.375%fԫྼ
ਿᓾdආϾԴଣীሞ˸ක ʩϾ͊൴ཀ9ຬʩٙʱჯ՟ ɪd10ຬ5,000ʩуމϤɓ
࢝dவɰ͉݊˖ٙ˴ࠅͦٙʘ
ɓfϤɓΣଢ଼ආሜϋ ڌ1ࡡ˜ჯᐼᕘ16ຬdϋږ௰৷еಯږᕘ6ຬ
ږٙਿ͉ซجྼۆ๕ה ࡡჯږᕘ ሜϓᅰ ሜܝྼჯږᕘ
ږᕘਜග A B AXB/10
ٙଢ଼ආՓf০࿁ࡈɛӊ˜ 6ຬ˸ɨ 60,000 10 60,000
הჯ՟ٙϋږᐼᕘ（包括月退 6ຬ~7ຬ 10,000 9 9,000
7ຬ~8ຬ 10,000 8 8,000
俸、優惠存款利息收入、年終 8ຬ~9ຬ 10,000 7 7,000
慰問金、子女教育補助費等所 9ຬ~10ຬ 10,000 6 6,000
10ຬ~11ຬ 10,000 5 5,000
有金額加總）dִ̙݁ண֛ɓ 11ຬ~12ຬ 10,000 4 4,000
ϋږ௰৷еಯږᕘ（類比 12ຬ~13ຬ 10,000 3 3,000
13ຬ~14ຬ 10,000 2 2,000
於免稅額）dࡡჯϋږЭϤ 14ຬ~15ຬ 10,000 1 1,000
൴ཀ15ຬ 10,000 0 0
еಯږᕘٙʱʥΌᕘჯ՟d
Υࠇ 160,000 - 105,000
৷Ϥеಯږᕘٙʱۆჯ՟
ݔɓϓᅰd˲Ϥɓϓᅰॴଢ଼ ڌ2ࡡ˜ჯᐼᕘ16ຬdϋږ௰৷еಯږᕘ4ຬ
ࡡჯږᕘ ሜϓᅰ ሜܝྼჯږᕘ
ৗi࿁ˢଢ଼ආଟdϤஈҢ ږᕘਜග A B AXB/10
ࡁ͜Σଢ଼ආԸ˾ڌϤɓ 4ຬ˸ɨ 40,000 10 40,000
4ຬ~5ຬ 10,000 9 9,000
ᝈׂf 5ຬ~6ຬ 10,000 8 8,000
Σଢ଼ආሜϋږ˙ࣩ 6ຬ~7ຬ 10,000 7 7,000
7ຬ~8ຬ 10,000 6 6,000
ٙ˴ࠅͦٙί࣐હڐಂϞॎ 8ຬ~9ຬ 10,000 5 5,000
ପΚዚٙϋږdΪϤՉቇ͜ 9ຬ~10ຬ 10,000 4 4,000
10ຬ~11ຬ 10,000 3 3,000
࿁සࠢͦۃ͍ίჯ՟ϋږ 11ຬ~12ຬ 10,000 2 2,000
12ຬ~13ຬ 10,000 1 1,000
٫f༊ᑘɓԷνɨf
൴ཀ13ຬ 30,000 0 0
ኽజ༱ʱಀᑐִ݁ࠅᔖٙ Υࠇ 160,000 - 85,000
̨ᝄვБ2017.3˜ 9
