{"id":16615,"date":"2023-06-12T10:35:28","date_gmt":"2023-06-12T02:35:28","guid":{"rendered":"https:\/\/www.workstem.com\/tw\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2023-10-13T11:52:27","modified_gmt":"2023-10-13T03:52:27","slug":"first-time-tax-filing-guide","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/tw\/blog\/first-time-tax-filing-guide\/","title":{"rendered":"\u53f0\u70632023\u5e74\u6700\u5b8c\u6574\u7684\u9996\u6b21\u5831\u7a05\u6307\u5357"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>\u6587\u7ae0\u76ee\u9304<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"\u4ec0\u9ebc\u662f\u9996\u6b21\u5831\u7a05\uff1f\">\u4ec0\u9ebc\u662f\u9996\u6b21\u5831\u7a05\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"\u70ba\u4ec0\u9ebc\u8981\u5831\u7a05\uff1f\">\u70ba\u4ec0\u9ebc\u8981\u5831\u7a05\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"\u9996\u6b21\u5831\u7a05\u8cc7\u683c\">\u9996\u6b21\u5831\u7a05\u8cc7\u683c<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"\u9996\u6b21\u5831\u7a05\u7684\u8a08\u7b97\u516c\u5f0f\">\u9996\u6b21\u5831\u7a05\u7684\u8a08\u7b97\u516c\u5f0f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-4\" ><a href=\"###\"title=\"\u9996\u6b21\u5831\u7a05\u7684\u6b65\u9a5f\u662f\u4ec0\u9ebc\uff1f\">\u9996\u6b21\u5831\u7a05\u7684\u6b65\u9a5f\u662f\u4ec0\u9ebc\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-5\" ><a href=\"###\"title=\"\u9996\u6b21\u5831\u7a05\u5e38\u898b\u554f\u984c\u89e3\u7b54\">\u9996\u6b21\u5831\u7a05\u5e38\u898b\u554f\u984c\u89e3\u7b54<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-6\" ><a href=\"###\"title=\"Workstem\u8b93\u5831\u7a05\u8b8a\u5f97\u66f4\u8f15\u9b06\">Workstem\u8b93\u5831\u7a05\u8b8a\u5f97\u66f4\u8f15\u9b06<\/a><\/li><\/ol>\r\n\t\t\t<\/div><\/div>\r\n\t\t\t<script>\r\n\t\t\t$(function(){\r\n\t\t\t\tvar contIdxHeight = $('#post-index-inner').height()+20;\r\n\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t$('#post-index-close').on('click',function(){\r\n\t\t\t\t\tif($('#post-index-inner').height()>20) {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',0);\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top',0);\r\n\t\t\t\t\t} else {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top','20px');\r\n\t\t\t\t\t}\r\n\t\t\t\t});\r\n\t\t\t\t$('.post-index-item').on('click',function(){\r\n\t\t\t\t\tvar tt=$(this).data('tt');\r\n\t\t\t\t\tscrollPosition(document.getElementById(tt));\r\n\t\t\t\t});\r\n\t\t\t});\t\r\n\t\t\t<\/script><div class='post-content-full'><p>\u9996\u6b21\u5831\u7a05\u53ef\u80fd\u8b93\u4f60\u611f\u5230\u56f0\u60d1\uff0c\u4f46\u5225\u64d4\u5fc3\uff01\u672c\u6587\u63d0\u4f9b\u4e86\u6613\u61c2\u7684\u5831\u7a05\u6559\u5b78\uff0c\u8b93\u4f60\u8f15\u9b06\u638c\u63e1\u9996\u6b21\u5831\u7a05\u3001\u7d1a\u8ddd\u3001\u6263\u9664\u984d\u7b49\u57fa\u672c\u6982\u5ff5\u548c\u6b65\u9a5f\u3002\u6b64\u5916\uff0c\u6211\u5011\u9084\u63d0\u4f9b\u4e86\u9996\u6b21\u5831\u7a05\u8a08\u7b97\u516c\u5f0f\u53ca\u5be6\u7528\u5de5\u5177\u7b49\uff0c\u8b93\u4f60\u66f4\u8f15\u9b06\u9ad8\u6548\u5730\u5b8c\u6210\u5831\u7a05\u3002<\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">\u4ec0\u9ebc\u662f\u9996\u6b21\u5831\u7a05\uff1f<\/h2>\n<p>\u5728\u53f0\u7063\uff0c\u9996\u6b21\u5831\u7a05\u662f\u6307\u500b\u4eba\u6216\u516c\u53f8\u7b2c\u4e00\u6b21\u9032\u884c\u6240\u5f97\u7a05\u7533\u5831\u7684\u7a0b\u5e8f\u3002<\/p>\n<ul>\n<li>\u5c0d\u500b\u4eba\u800c\u8a00\uff0c\u901a\u5e38\u662f\u6307\u9996\u6b21\u7372\u5f97\u6536\u5165\u800c\u9700\u8981\u9032\u884c\u7a05\u52d9\u7533\u5831\uff1b<\/li>\n<li>\u5c0d\u516c\u53f8\u800c\u8a00\uff0c\u901a\u5e38\u662f\u6307\u9996\u6b21\u8a3b\u518a\u6210\u7acb\u4e26\u7372\u5f97\u6536\u5165\u800c\u9700\u8981\u9032\u884c\u7a05\u52d9\u7533\u5831\u3002<\/li>\n<\/ul>\n<p>\u9996\u6b21\u5831\u7a05\u9700\u8981\u5728\u6bcf\u5e74\u76845\u670831\u65e5\u524d\u9032\u884c\u7533\u5831\uff0c\u9700\u8981\u586b\u5beb\u76f8\u95dc\u7684\u7a05\u52d9\u7533\u5831\u8868\uff0c\u5982\u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u7533\u5831\u8868\u6216\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7533\u5831\u8868\uff0c\u4e26\u63d0\u4ea4\u76f8\u95dc\u7684\u6536\u5165\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">\u70ba\u4ec0\u9ebc\u8981\u5831\u7a05\uff1f<\/h2>\n<p>\u5831\u7a05\u662f\u6bcf\u500b\u4eba\u7684\u6cd5\u5f8b\u7fa9\u52d9\uff0c\u4e5f\u662f\u8ca2\u737b\u793e\u6703\u7684\u65b9\u5f0f\u3002\u653f\u5e9c\u9700\u8981\u9f90\u5927\u7684\u7d93\u8cbb\u4f86\u652f\u6490\u91ab\u7642\u5065\u4fdd\u3001\u7fa9\u52d9\u6559\u80b2\u3001\u516c\u5171\u5efa\u8a2d\u3001\u570b\u9632\u652f\u51fa\u7b49\u9805\u76ee\uff0c\u800c\u500b\u4eba\u6240\u5f97\u7a05\u5c31\u662f\u5176\u4e2d\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<p>\u56e0\u70ba\u5831\u7a05\uff0c\u4e0d\u50c5\u53ef\u4ee5\u9075\u5b88\u6cd5\u5f8b\u7fa9\u52d9\uff0c\u9084\u53ef\u4ee5\u5e6b\u52a9\u653f\u5e9c\u9806\u5229\u904b\u4f5c\uff0c\u5275\u9020\u66f4\u597d\u7684\u793e\u6703\u74b0\u5883\u3002<\/p>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">\u9996\u6b21\u5831\u7a05\u8cc7\u683c<\/h2>\n<p>\u6839\u64da\u6240\u5f97\u7a05\u6cd5\u898f\u5b9a\uff0c\u7d9c\u5408\u6240\u5f97\u7a05\u662f\u5c0d\u53bb\u5e74\u7684\u500b\u4eba\u7e3d\u6536\u5165\u9032\u884c\u8ab2\u7a05\uff0c\u5831\u7a05\u524d\u9700\u8981\u5224\u65b7\u662f\u5426\u6eff\u8db3\u5831\u7a05\u8cc7\u683c\u3002<\/p>\n<p><strong>\u5224\u65b7\u7684\u4e3b\u8981\u4f9d\u64da\u70ba\u4e09\u9805\u7a05\u52d9\u6263\u9664\u984d<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u6263\u9664\u984d\u540d\u7a31<\/b><\/td>\n<td><b>\u4e00\u822c\u514d\u7a05\u984d<\/b><\/td>\n<td><b>\u6a19\u6e96\u6263\u9664\u984d<\/b><\/td>\n<td><b>\u85aa\u8cc7\u7279\u5225\u6263\u9664\u984d<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7a05\u984d\u5b9a\u7fa9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u653f\u5e9c\u7d66\u4e88\u6bcf\u4e00\u4f4d\u570b\u6c11\u7684\u57fa\u672c\u514d\u7a05\u984d\u5ea6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f9d\u7167\u55ae\u8eab\u6216\u96d9\u85aa\u6240\u5236\u5b9a\u7684\u514d\u7a05\u6a19\u6e96\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53ea\u8981\u6709\u5de5\u4f5c\u6536\u5165\u5c31\u6703\u6709\u7684\u514d\u7a05\u984d\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u62b5\u6e1b\u91d1\u984d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NT$9.2<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u55ae\u8eab\uff1aNT$12.4<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u96d9\u85aa\uff1aNT$24.8<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NT$20.7<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u5224\u65b7\u662f\u5426\u9700\u8981\u5831\u7a05\u6216\u7e73\u7a05\uff0c\u53c3\u8003\u4ee5\u4e0b\u5169\u9805\u6307\u6a19<\/strong>\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td><b>\u4e0d\u9700\u8981\u5831\u7a05\u7684\u9580\u6abb<\/b><\/td>\n<td><b>\u4e0d\u9700\u8981\u7e73\u7a05\u7684\u9580\u6abb<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u55ae\u8eab\u6536\u5165\u4f4e\u65bc<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4e00\u822c\u514d\u7a05\u984d\uff08NT$9.2<\/span><span style=\"font-weight: 400;\">\u842c<\/span><span style=\"font-weight: 400;\">\uff09+\u6a19\u6e96\u6263\u9664\u984d\uff08NT$12.4<\/span><span style=\"font-weight: 400;\">\u842c<\/span><span style=\"font-weight: 400;\">\uff09=NT$21.6<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u514d\u7533\u5831\u9580\u6abb\uff08NT$21.6<\/span><span style=\"font-weight: 400;\">\u842c<\/span><span style=\"font-weight: 400;\">\uff09+\u85aa\u8cc7\u7279\u5225\u6263\u9664\u984d\uff08NT$20.7<\/span><span style=\"font-weight: 400;\">\u842c<\/span><span style=\"font-weight: 400;\">\uff09=NT$42.3<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u914d\u50762\u4eba\u6536\u5165\u4f4e\u65bc<\/b><\/td>\n<td><span style=\"font-weight: 400;\">NT$21.6<\/span><span style=\"font-weight: 400;\">\u842c<\/span><span style=\"font-weight: 400;\">X2=NT$43.2<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u514d\u7533\u5831\u9580\u6abb\uff08NT$43.2<\/span><span style=\"font-weight: 400;\">\u842c<\/span><span style=\"font-weight: 400;\">\uff09+\u85aa\u8cc7\u7279\u5225\u6263\u9664\u984dX2\uff08NT$20.7<\/span><span style=\"font-weight: 400;\">\u842c<\/span><span style=\"font-weight: 400;\">X2\uff09=NT$84.6<\/span><span style=\"font-weight: 400;\">\u842c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">\u9996\u6b21\u5831\u7a05\u7684\u8a08\u7b97\u516c\u5f0f<\/h2>\n<h3>\u6b65\u9a5f\u4e00\uff1a\u8a08\u7b97\u6240\u5f97\u6de8\u984d<\/h3>\n<p>\u5c07\u904e\u53bb\u4e00\u6574\u5e74\u7684\u6536\u5165\u6e1b\u53bb\u653f\u5e9c\u516c\u5e03\u7684\u514d\u7a05\u984d\u3001\u6a19\u6e96\u6263\u9664\u984d\/\u5217\u8209\u6263\u9664\u984d\u3001\u7279\u5225\u6263\u9664\u984d\uff08\u5982\u6709\uff09\uff0c\u5f97\u5230\u653f\u5e9c\u5be6\u969b\u9700\u8981\u62bd\u7a05\u7684\u6240\u5f97\u6de8\u984d\u3002\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n<p><strong>\u6240\u5f97\u6de8\u984d = \u6240\u5f97\u7e3d\u984d &#8211; \u514d\u7a05\u984d &#8211; \u6a19\u6e96\u6263\u9664\u984d\/\u5217\u8209\u6263\u9664\u984d &#8211; \u7279\u5225\u6263\u9664\u984d\uff08\u5982\u6709\uff09<\/strong><\/p>\n<h3>\u6b65\u9a5f\u4e8c\uff1a\u4e86\u89e3\u6240\u5f97\u7a05\u7d1a\u8ddd\u3001\u6263\u9664\u7d2f\u9032\u5dee\u984d\uff0c\u8a08\u7b97\u61c9\u7e73\u7a05\u6b3e<\/h3>\n<p>\u6240\u5f97\u7a05\u7d1a\u8ddd\u662f\u653f\u5e9c\u6839\u64da\u4e0d\u540c\u6536\u5165\u6c34\u5e73\u6240\u5236\u5b9a\u7684\u7a05\u7387\u548c\u7d2f\u9032\u5dee\u984d\uff0c\u7528\u65bc\u300c\u5dee\u5225\u8ab2\u7a05\u300d\u3002\u7c21\u55ae\u4f86\u8aaa\uff0c\u6240\u5f97\u7a05\u6108\u9ad8\uff0c\u8981\u7e73\u4ea4\u7684\u7a05\u6b3e\u4e5f\u6703\u6108\u9ad8\u3002<\/p>\n<p>\u70ba\u4e86\u5e6b\u52a9\u5927\u5bb6\u66f4\u65b9\u4fbf\u5730\u4e86\u89e3\u81ea\u5df1\u7684\u6240\u5f97\u7a05\u7d1a\u8ddd\uff0cWorkstem\u5df2\u7d93\u6574\u7406\u51fa\u4e862023\u5e74\u7684\u7d9c\u5408\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"3\"><b>2023 \u7d9c\u5408\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2023 \u6240\u5f97\u6de8\u984d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7a05\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7d2f\u9032\u5dee\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">NT$ 0 ~ 560,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NT$ 0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">NT$ 560,001 ~ 1,260,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NT$ 39,200<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">NT$ 1,260,001 ~ 2,520,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NT$ 140,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">NT$ 2,520,001 ~ 4,720,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NT$ 392,000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">NT$ 4,720,001 \u4ee5\u4e0a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">NT$ 864,000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5728\u8a72\u8868\u4e2d\uff0c\u53ef\u4ee5\u67e5\u51fa\u81ea\u5df1\u6240\u8655\u7684\u7d1a\u8ddd\u3001\u76f8\u61c9\u7684\u7a05\u7387\u4ee5\u53ca\u7d2f\u9032\u5dee\u984d\u3002\u53ea\u8981\u6bd4\u7167\u81ea\u5df1\u7684\u6240\u5f97\u6de8\u984d\uff0c\u5c31\u80fd\u8a08\u7b97\u51fa\u81ea\u5df1\u8981\u7e73\u4ea4\u7684\u6240\u5f97\u7a05\u91d1\u984d\u3002\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n<p><strong>\u61c9\u7d0d\u7a05\u984d = \u6240\u5f97\u6de8\u984d \u00d7 \u7a05\u7387\u7d1a\u8ddd &#8211; \u7d2f\u9032\u5dee\u984d<\/strong><\/p>\n<h2 id=\"title-idx-4\" class=\"icon-anchor\">\u9996\u6b21\u5831\u7a05\u7684\u6b65\u9a5f\u662f\u4ec0\u9ebc\uff1f<\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>\u6b65\u9a5f1<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u81f3\u8ca1\u653f\u90e8\u96fb\u5b50\u7533\u5831\u7e73\u7a05\u670d\u52d9\u7db2\uff0c\u9078\u64c7\u500b\u4eba\u9805\u76ee\u4e2d\u7684\u300c\u7d9c\u5408\u6240\u5f97\u7a05\u300d\uff0c\u518d\u9032\u5165\u300c\u7d9c\u5408\u6240\u5f97\u7a05\u96fb\u5b50\u7d50\u7b97\u7533\u5831\u7e73\u7a05\u300d\uff0c\u9ede\u9078<\/span><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/tax.nat.gov.tw\/alltax.html?id=1\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u300c\u958b\u59cb\u5831\u7a05\u300d<\/span><\/a><\/span><span style=\"font-weight: 400;\">\uff0c\u4e26\u9078\u64c7\u559c\u597d\u7684\u5831\u7a05\u65b9\u5f0f\u300c\u96e2\u7dda\u7248\uff0f\u7dda\u4e0a\u7248\u300d<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u6b65\u9a5f2<\/b><\/td>\n<td><span style=\"font-weight: 400;\"> \u767b\u5165\u4e26\u9032\u884c\u8eab\u4efd\u9a57\u8b49<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u6b65\u9a5f3<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u78ba\u8a8d\u7a05\u984d\uff1a\u67e5\u770b\u7d9c\u5408\u6240\u5f97\u7a05\u7e3d\u984d\u53ca\u6263\u7e73\u7a05\u984d\u8cc7\u6599<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u6b65\u9a5f4<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u7e73\u9000\u7a05\u6b3e<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u6b65\u9a5f5<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0a\u50b3\u6240\u5f97\u7a05\u7533\u5831\u8cc7\u6599\uff1a\u5c07\u524d\u8ff0\u8cc7\u8a0a\u5168\u6578\u4e0a\u50b3\u5230\u5831\u7a05\u7cfb\u7d71\uff0c\u7cfb\u7d71\u6703\u518d\u544a\u77e5\u662f\u5426\u6709\u300c\u9700\u4ed8\u8b49\u660e\u6587\u4ef6\u300d\uff0c\u82e5\u90fd\u4e0a\u50b3\u5b8c\u7562\uff0c\u78ba\u8a8d\u5f8c\u5373\u5b8c\u6210\u5831\u7a05\u3002<\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/svc.tax.nat.gov.tw\/svc\/irc\/IrcInqQuery.jsp\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7dda\u4e0a\u53d6\u5f97\u67e5\u8a62\u78bc<\/span><\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/svc.tax.nat.gov.tw\/svc\/IrcPaidQuery.jsp\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7533\u5831\u7d50\u679c\u67e5\u8a62<\/span><\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"title-idx-5\" class=\"icon-anchor\">\u9996\u6b21\u5831\u7a05\u5e38\u898b\u554f\u984c\u89e3\u7b54<\/h2>\n<p><strong>\u554f\uff1a\u514d\u7e73\u7a05\u4e00\u6a23\u8981\u7533\u5831\u55ce\uff1f<\/strong><br \/>\n<strong>\u7b54\uff1a<\/strong>\u5373\u4f7f\u7b26\u5408\u514d\u7e73\u7a05\u9580\u6abb\uff0c\u4ecd\u5efa\u8b70\u9032\u884c\u6240\u5f97\u7a05\u7533\u5831\uff0c\u4ee5\u78ba\u4fdd\u6240\u6709\u6536\u5165\u88ab\u7d0d\u5165\u7a05\u52d9\u7cfb\u7d71\uff0c\u4e26\u78ba\u4fdd\u6709\u7b26\u5408\u9000\u7a05\u8cc7\u683c\u7684\u6536\u5165\u5f97\u5230\u9000\u7a05\u3002\u6c92\u6709\u7533\u5831\u53ef\u80fd\u6703\u932f\u5931\u9000\u7a05\u6a5f\u6703\uff0c\u5f97\u4e0d\u511f\u5931\u3002<\/p>\n<p><strong>\u554f\uff1a\u5831\u7a05\u9700\u8981\u6263\u7e73\u6191\u55ae\u55ce\uff1f<\/strong><br \/>\n<strong>\u7b54\uff1a<\/strong>\u56e0\u70ba\u653f\u5e9c\u63a8\u52d5\u7121\u7d19\u5316\u653f\u7b56\uff0c\u4e14\u570b\u7a05\u5c40\u5df2\u6709\u500b\u4eba\u85aa\u8cc7\u8cc7\u6599\u5eab\uff0c\u56e0\u6b64\u73fe\u5728\u5831\u7a05\u6642\u4e0d\u9700\u8981\u6aa2\u9644\u7d19\u672c\u6263\u7e73\u6191\u55ae\u3002<\/p>\n<p><strong>\u554f\uff1a\u9996\u6b21\u5831\u7a05\u9084\u80fd\u8207\u5bb6\u4eba\u4e00\u8d77\u5831\u7a05\u55ce\uff1f<\/strong><br \/>\n<strong>\u7b54\uff1a<\/strong>\u5982\u679c\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6\uff0c\u9996\u6b21\u5831\u7a05\u53ef\u4ee5\u8207\u5bb6\u4eba\u4e00\u540c\u7533\u5831\u6240\u5f97\u7a05\uff1a<\/p>\n<ul>\n<li>\u53bb\u5e74\u70ba\u5b78\u751f\u8eab\u5206\uff0c\u53ef\u4ee5\u7531\u7236\u6bcd\u7533\u5831\u64ab\u990a\u3002<\/li>\n<li>\u5e74\u9f61\u672a\u6eff18\u6b72\uff0c\u4e14\u7121\u8b00\u751f\u80fd\u529b\u8005\uff0c\u53ef\u4ee5\u7531\u7236\u6bcd\u7533\u5831\u64ab\u990a\u3002<\/li>\n<li>\u64ab\u990a\u5e74\u6eff60\u6b72\u7684\u76f4\u7cfb\u5c0a\u89aa\uff0c\u53ef\u4ee5\u4e00\u540c\u7533\u5831\u3002<\/li>\n<li>\u64ab\u990a\u672a\u6eff60\u6b72\u7121\u8b00\u751f\u80fd\u529b\u7684\u76f4\u7cfb\u5c0a\u89aa\uff0c\u53ef\u4ee5\u4e00\u540c\u7533\u5831\u3002<\/li>\n<\/ul>\n<p>\u5982\u679c\u7b26\u5408\u4ee5\u4e0a\u689d\u4ef6\uff0c\u9996\u5831\u65cf\u53ef\u4ee5\u5728\u5bb6\u4eba\u7684\u7533\u5831\u8868\u4e2d\u5217\u51fa\u76f8\u95dc\u7684\u500b\u4eba\u8cc7\u8a0a\uff0c\u8207\u5bb6\u4eba\u4e00\u540c\u9032\u884c\u7533\u5831\u3002<\/p>\n<p><strong>\u554f\uff1a\u5fd8\u8a18\u7533\u5831\u6240\u5f97\u7a05\u600e\u9ebc\u8fa6\uff1f<\/strong><br \/>\n<strong>\u7b54\uff1a<\/strong>\u5982\u679c\u5fd8\u8a18\u7533\u5831\u6240\u5f97\u7a05\uff0c\u53ef\u4ee5\u9032\u884c\u88dc\u5831\u7684\u6b65\u9a5f\uff1a<\/p>\n<ol>\n<li>\u89aa\u81ea\u5230\u6236\u7c4d\u5730\u570b\u7a05\u5c40\u8fa6\u7406\u4eba\u5de5\u7533\u5831\u3002<\/li>\n<li>\u5b8c\u6210\u88dc\u5831\u7a0b\u5e8f\u5f8c\uff0c\u9700\u524d\u5f80\u4ee3\u6536\u7a05\u6b3e\u9280\u884c\u7e73\u7d0d\u7a05\u6b3e\u53ca\u5ef6\u9072\u5229\u606f\uff08\u90f5\u5c40\u4e0d\u4ee3\u6536\uff09\u3002<\/li>\n<li>\u524d\u5f80\u570b\u7a05\u5c40\u63d0\u4ea4\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u66f8\u3001\u7d9c\u5408\u6240\u5f97\u7a05\u81ea\u52d5\u88dc\u5831\u7a05\u984d\u7e73\u6b3e\u66f8-15H\u53ca\u76f8\u95dc\u8b49\u660e\u6587\u4ef6\u7b49\uff0c\u4ee5\u5b8c\u6210\u7d9c\u5408\u6240\u5f97\u7a05\u88dc\u5831\u7a0b\u5e8f\u3002<\/li>\n<\/ol>\n<p>\u5efa\u8b70\u5728\u767c\u73fe\u6f0f\u5831\u6642\u76e1\u5feb\u9032\u884c\u88dc\u5831\uff0c\u4ee5\u514d\u7522\u751f\u984d\u5916\u7684\u7f70\u6b3e\u6216\u5229\u606f\u3002<\/p>\n<h2 id=\"title-idx-6\" class=\"icon-anchor\">Workstem\u8b93\u5831\u7a05\u8b8a\u5f97\u66f4\u8f15\u9b06<\/h2>\n<p>\u5831\u7a05\u662f\u500b\u4eba\u548c\u516c\u53f8\u5fc5\u9808\u9762\u5c0d\u7684\u91cd\u8981\u7a0b\u5e8f\uff0c\u4f46\u7e41\u7463\u7684\u6d41\u7a0b\u548c\u8907\u96dc\u7684\u6cd5\u898f\u7d93\u5e38\u4ee4\u4eba\u611f\u5230\u56f0\u64fe\u3002\u70ba\u4e86\u8b93\u5831\u7a05\u8b8a\u5f97\u66f4\u8f15\u9b06\uff0c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/\" target=\"_blank\" rel=\"noopener\">Workstem\u4e00\u7ad9\u5f0f\u7684\u85aa\u8cc7\u8a08\u7b97\u548c\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71<\/a><\/span>\uff0c\u63d0\u4f9b\u4e86\u6392\u73ed\u3001\u51fa\u52e4\u3001\u4f11\u5047\u3001\u8acb\u6b3e\u3001\u85aa\u8cc7\u3001\u52de\u5065\u4fdd\u3001\u7a05\u52d9\u7b49\u591a\u500b\u529f\u80fd\uff0c\u8b93\u4f01\u696d\u8f15\u9b06\u8655\u7406\u5404\u9805\u4eba\u8cc7\u4e8b\u52d9\u3002<\/p>\n<p>\u7279\u5225\u662f\uff0cWorkstem\u7684<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/product\/payroll\/\" target=\"_blank\" rel=\"noopener\">\u81ea\u52d5\u5316\u5831\u7a05\u529f\u80fd<\/a><\/span>\u4e0d\u50c5\u7b26\u5408\u52de\u57fa\u6cd5\u898f\u5b9a\uff0c\u9084\u53ef\u900f\u904eAI\u5f15\u64ce\u667a\u80fd\u8a08\u7b97\u7a05\u52d9\u6263\u9664\u984d\u3001\u6240\u5f97\u7a05\u7b49\uff0c\u8b93\u5831\u7a05\u6d41\u7a0b\u66f4\u52a0\u9ad8\u6548\uff0c\u540c\u6642\u6e1b\u5c11\u51fa\u932f\u7684\u98a8\u96aa\uff0c\u8b93\u4f01\u696d\u80fd\u5920\u66f4\u5c08\u6ce8\u65bc\u6838\u5fc3\u696d\u52d9\u7684\u7d93\u71df\u3002<\/p>\n<p>\u60f3\u8b93\u5831\u7a05\u8b8a\u5f97\u66f4\u8f15\u9b06\uff1f\u8acb\u7acb\u5373\u806f\u7e6bWorkstem\uff0c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/contact\/?utm_source=blogpost&amp;utm_medium=blog&amp;utm_campaign=first-time-tax-filing-guide&amp;utm_term=fr\" target=\"_blank\" rel=\"noopener\">\u7372\u53d6\u514d\u8cbb\u9810\u7d04\u4ecb\u7d39<\/a><\/span>\uff0c\u8b93\u6211\u5011\u6210\u70ba\u5831\u7a05\u7684\u5f97\u529b\u52a9\u624b\uff0c\u8f15\u9b06\u61c9\u5c0d\u5404\u7a2e\u5831\u7a05\u6311\u6230\u3002<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u6587\u7ae0\u76ee\u9304 \u4ec0\u9ebc\u662f\u9996\u6b21\u5831\u7a05\uff1f\u70ba\u4ec0\u9ebc\u8981\u5831\u7a05\uff1f\u9996\u6b21\u5831\u7a05\u8cc7\u683c\u9996\u6b21\u5831\u7a05\u7684\u8a08\u7b97\u516c\u5f0f\u9996\u6b21\u5831\u7a05\u7684\u6b65\u9a5f\u662f\u4ec0\u9ebc\uff1f\u9996\u6b21\u5831\u7a05\u5e38\u898b\u554f\u984c\u89e3&#8230;<\/p>\n","protected":false},"author":2,"featured_media":16616,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[37,45],"class_list":["post-16615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-all","tag-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u53f0\u70632023\u5e74\u6700\u5b8c\u6574\u7684\u9996\u6b21\u5831\u7a05\u6307\u5357 | Workstem<\/title>\n<meta name=\"description\" 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