{"id":16893,"date":"2024-11-06T18:24:15","date_gmt":"2024-11-06T10:24:15","guid":{"rendered":"https:\/\/www.workstem.com\/tw\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2024-11-27T20:03:35","modified_gmt":"2024-11-27T12:03:35","slug":"how-to-calculate-income-tax-in-2024","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/tw\/blog\/how-to-calculate-income-tax-in-2024\/","title":{"rendered":"2024\u6240\u5f97\u7a05\u600e\u9ebc\u8a08\u7b97\uff1f"},"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=\"\u6240\u5f97\u7a05\u662f\u4ec0\u9ebc\uff1f\">\u6240\u5f97\u7a05\u662f\u4ec0\u9ebc\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"2024\u6240\u5f97\u7a05\u6642\u7a0b\u8868\">2024\u6240\u5f97\u7a05\u6642\u7a0b\u8868<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"2024\u6240\u5f97\u7a05\u600e\u9ebc\u7b97\uff1f\">2024\u6240\u5f97\u7a05\u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"\u5982\u4f55\u7533\u5831\u624d\u53ef\u4ee5\u65e9\u4e00\u9ede\u9000\u7a05\uff1f\">\u5982\u4f55\u7533\u5831\u624d\u53ef\u4ee5\u65e9\u4e00\u9ede\u9000\u7a05\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-4\" ><a href=\"###\"title=\"Workstem\u6578\u4f4d\u5316\u4eba\u8cc7\u7cfb\u7d71\">Workstem\u6578\u4f4d\u5316\u4eba\u8cc7\u7cfb\u7d71<\/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>\u6240\u5f97\u7a05\u662f\u4ec0\u9ebc\uff1f2024\u6240\u5f97\u7a05\u600e\u9ebc\u7b97? \u5982\u4f55\u7533\u5831\u624d\u53ef\u4ee5\u65e9\u4e00\u9ede\u9000\u7a05\uff1fWorkstem\u5e36\u4f60\u4e00\u6b21\u4e86\u89e3\uff01<\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">\u6240\u5f97\u7a05\u662f\u4ec0\u9ebc\uff1f<\/h2>\n<p>\u53f0\u6e7e\u4e2a\u4eba\u6240\u5f97\u7a0e\u4ea6\u79f0\u4e3a\u201c\u7efc\u5408\u6240\u5f97\u7a0e\u201d\uff0c\u6307\u53f0\u6e7e\u5bf9\u4e2a\u4eba\u6240\u5f97\u5f81\u6536\u7684\u4e00\u79cd\u7a0e\uff0c\u5176\u8bfe\u5f81\u5bf9\u8c61\u4ec5\u9650\u4e8e\u6765\u6e90\u4e8e\u53f0\u6e7e\u5730\u533a\u7684\u6240\u6709\u6240\u5f97\u3002\u7efc\u5408\u6240\u5f97\u7a0e\u662f\u5c06\u7eb3\u7a0e\u4eba\u7684\u5404\u79cd\u6240\u5f97\u52a0\u4ee5\u5408\u5e76\uff0c\u51cf\u9664\u4e0d\u540c\u7684\u514d\u7a0e\u989d\u548c\u6263\u9664\u989d\u540e\uff0c\u6309\u786e\u5b9a\u7a0e\u7387\u5f81\u7a0e\u3002\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u5206\u4e3a\u5c45\u4f4f\u8005\u548c\u975e\u5c45\u4f4f\u8005\u3002\u5bf9\u5c45\u4f4f\u8005\u4e00\u822c\u6309\u7d2f\u8fdb\u7a0e\u7387\u5f81\u7a0e\uff0c\u5bf9\u975e\u5c45\u4f4f\u8005\u6309\u901a\u5e38\u7a0e\u7387\u5f81\u7a0e\u3002<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">2024\u6240\u5f97\u7a05\u6642\u7a0b\u8868<\/h2>\n<p>2024\u67e5\u8a62\u6240\u5f97\/\u6263\u9664\u984d\u671f\u9593\uff1a112\/4\/28-5\/31\u3002<\/p>\n<p>2024\u6240\u5f97\u7a05\u7533\u5831\u8207\u7e73\u7d0d\u671f\u9593\uff1a112\/5\/1-5\/31\u3002<\/p>\n<p>\u82e5\u6709\u4e0b\u8ff0\u60c5\u5f62\u800c\u7121\u6cd5\u5982\u671f\u5b8c\u6210\u7e73\u7a05\uff0c\u65bc\u7d0d\u7a05\u671f\u9593\u5167112\/5\/1-5\/31\uff0c\u8acb\u5148\u5b8c\u6210\u7d9c\u6240\u7a05\u7533\u5831\u6d41\u7a0b\uff0c\u518d\u7533\u8acb\u5ef6\u671f\u6216\u5206\u671f\u7e73\u7d0d\u3002<\/p>\n<ul>\n<li aria-level=\"1\">\u53d7\u56b4\u91cd\u7279\u6b8a\u50b3\u67d3\u6027\u80ba\u708e\u75ab\u60c5\u5f71\u97ff\u7533\u8acb\u5ef6\u671f\u6216\u5206\u671f\u7e73\u7d0d(\u4e0d\u52a0\u5229\u606f)\u3002<\/li>\n<li aria-level=\"1\">\u5176\u4ed6\u56e0\u7d20 (\u5982\u5931\u696d\u3001\u8ca1\u52d9\u56f0\u96e3)\u6b32\u7533\u8acb\u52a0\u8a08\u5229\u606f\u5206\u671f\u7e73\u7d0d\u3002<\/li>\n<li aria-level=\"1\">\u56e0\u7d93\u6fdf\u5f31\u52e2\u7533\u8acb\u5ef6\u671f\u6216\u5206\u671f\u7e73\u7d0d(\u4e0d\u52a0\u5229\u606f)\u3002<\/li>\n<li aria-level=\"1\">.\u56e0\u5929\u707d\u4e8b\u8b8a\u4e0d\u53ef\u6297\u529b\u4e4b\u4e8b\u7531\u7533\u8acb\u5ef6\u671f\u6216\u5206\u671f\u7e73\u7d0d(\u4e0d\u52a0\u5229\u606f)\u3002<\/li>\n<\/ul>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">2024\u6240\u5f97\u7a05\u600e\u9ebc\u7b97\uff1f<\/h2>\n<p>\u6240\u5f97\u7a05\u8981\u7e73\u591a\u5c11\uff0c\u57fa\u672c\u516c\u5f0f\u5f88\u7c21\u55ae\uff1a<\/p>\n<p><strong>\u61c9\u7e73(\u9000)\u7a05\u984d=(\u6240\u5f97\u6de8\u984d*\u9069\u7528\u7a05\u7387-\u7d2f\u9032\u5dee\u984d)-\u6263\u7e73\u7a05\u984d-\u53ef\u62b5\u6e1b\u7a05\u984d\u3002<\/strong><\/p>\n<p><strong>\u300c\u6240\u5f97\u6de8\u984d\u300d\u7684\u8a08\u7b97\u65b9\u5f0f\u70ba=\u6240\u5f97\u7e3d\u984d &#8211; \u514d\u7a05\u984d &#8211; \u4e00\u822c\u6263\u9664\u984d(\u6a19\u6e96\u6216\u5217\u8209) &#8211; \u7279\u5225\u6263\u9664\u984d &#8211; \u57fa\u672c\u751f\u6d3b\u8cbb\u5dee\u984d(\u8ca0\u503c\u4e0d\u7d0d\u5165)\u3002<\/strong><\/p>\n<ul>\n<li><strong>2024\u6240\u5f97\u7a05\u514d\u7a05\u984d<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>\u5206\u985e<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\"><strong>\u91d1\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u548c\u7533\u5831\u53d7\u6276\u990a\u89aa\u5c6c<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">NT$ 92,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5e74\u6eff70\u6b72\u4e4b\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u66a8\u7533\u5831\u53d7\u6276\u990a\u76f4\u7cfb\u5c0a\u89aa\u5c6c<\/td>\n<td>\n<p style=\"text-align: center;\">NT$138,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>2024\u6240\u5f97\u7a05\u7d1a\u8ddd\u3001\u7d2f\u9032\u5dee\u984d\u8868<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u7d9c\u5408\u6240\u5f97\u7a05\u6de8\u984d\u5340\u9593 (\u55ae\u4f4d\uff1a\u65b0\u81fa\u5e63\/\u5143)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u7a05\u7387<\/strong><\/td>\n<td>\n<p style=\"text-align: center;\"><strong>\u7d2f\u9032\u5dee\u984d (\u55ae\u4f4d\uff1a\u65b0\u81fa\u5e63\/\u5143)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">0 &#8211; 560,000\u5143<\/p>\n<\/td>\n<td style=\"text-align: center;\">5%<\/td>\n<td style=\"text-align: center;\">0\u5143<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">560,001\u5143 &#8211; 1,260,000\u5143<\/p>\n<\/td>\n<td style=\"text-align: center;\">12%<\/td>\n<td style=\"text-align: center;\">39,200\u5143<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">1,260,001\u5143 &#8211; 2,520,000\u5143<\/p>\n<\/td>\n<td style=\"text-align: center;\">20%<\/td>\n<td>\n<p style=\"text-align: center;\">140,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2,520,001\u5143 &#8211; 4,720,000\u5143<\/td>\n<td style=\"text-align: center;\">30%<\/td>\n<td>\n<p style=\"text-align: center;\">392,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4,720,001\u5143\u4ee5\u4e0a<\/td>\n<td style=\"text-align: center;\">40%<\/td>\n<td>\n<p style=\"text-align: center;\">864,000\u5143<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">\u5982\u4f55\u7533\u5831\u624d\u53ef\u4ee5\u65e9\u4e00\u9ede\u9000\u7a05\uff1f<\/h2>\n<p>\u5229\u7528\u7db2\u969b\u7db2\u8def\u7533\u5831\u3001\u9069\u7528\u7a05\u984d\u8a66\u7b97\u670d\u52d9\u6848\u4ef6\u63a1\u7528\u7dda\u4e0a\u767b\u9304\u53ca\u96fb\u8a71\u8a9e\u97f3\u56de\u5fa9\u4e4b\u9000\u7a05\u6848\u4ef6\u3002<\/p>\n<p>\u65bc113\u5e745\u670810\u65e5\u524d\u9069\u7528\u7a05\u984d\u8a66\u7b97\u670d\u52d9\u6848\u4ef6\u66f8\u9762\u56de\u5fa9\u4e4b\u9000\u7a05\u6848\u4ef6\u90f5\u5bc4\u6216\u9001\u9054\u6236\u7c4d\u6240\u5728\u5730\u570b\u7a05\u5c40\u6240\u5c6c\u5206\u5c40\u3001\u7a3d\u5fb5\u6240\u3001\u670d\u52d9\u8655\u3002<\/p>\n<p>\u4eca\u5e74\u5ea6\u570b\u4eba\u9000\u7a05\u6642\u9593\uff1a<\/p>\n<ul>\n<li aria-level=\"1\">\u7b2c\u4e00\u6279\uff1a113\u5e747\u670831\u65e5(\u5229\u7528\u4e0a\u8ff0\u5169\u65b9\u6cd5\u8005\uff0c\u512a\u5148\u65bc\u6b64\u968e\u6bb5\u9000\u7a05)<\/li>\n<li aria-level=\"1\">\u7b2c\u4e8c\u6279\uff1a113\u5e7410\u670831\u65e5<\/li>\n<li aria-level=\"1\">\u7b2c\u4e09\u6279\uff1a114\u5e741\u670820\u65e5<\/li>\n<\/ul>\n<h2 id=\"title-idx-4\" class=\"icon-anchor\">Workstem\u6578\u4f4d\u5316\u4eba\u8cc7\u7cfb\u7d71<\/h2>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/contactutm_source=blogpost&amp;utm_medium=blog&amp;utm_campaign=2024-leave-strategy&amp;utm_term=echo\" target=\"_blank\" rel=\"noopener\">Workstem\u96f2\u7aef\u7b97\u85aa &amp; \u4e00\u7ad9\u5f0f\u4eba\u529b\u8cc7\u6e90\u7ba1\u7406\u7cfb\u7d71<\/a><\/span>\uff0cWorkstem<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/product\/leave\/\" target=\"_blank\" rel=\"noopener\">\u6578\u4f4d\u5316\u4f11\u5047\u7cfb\u7d71<\/a><\/span>\u7dca\u8cbc\u52de\u57fa\u6cd5\uff0c\u81ea\u52d5\u8a08\u7b97\u4f11\u5047\u9918\u984d\uff0c\u652f\u63f4\u5feb\u901f\u8acb\u5047\/\u6838\u5047\uff0c\u8cc7\u6599\u96f2\u7aef\u5132\u5b58\uff0c\u52a9\u4f60\u5be6\u73fe\u667a\u80fd\u5316\u4f11\u5047\u7ba1\u7406\u3002<\/p>\n<p>\u9664\u6b64\u4e4b\u5916\uff0c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/contactutm_source=blogpost&amp;utm_medium=blog&amp;utm_campaign=2024-leave-strategy&amp;utm_term=echo\" target=\"_blank\" rel=\"noopener\">Workstem\u64c1\u6709\u5f37\u5927\u7684AI\u7b97\u85aa\u5f15\u64ce<\/a><\/span>\uff0c\u5176\u4ed6\u7684\u85aa\u8cc7\u9805\u76ee\u4e5f\u80fd\u5feb\u901f\u8a08\u7b97\uff0c\u5e6b\u4f60\u8655\u7406\u96c7\u54e1\u7684\u52a0\u73ed\u8cbb\uff0c\u6240\u5f97\u7a05\u7b49\uff0c\u5b8c\u7f8e\u89e3\u6c7a\u6240\u6709\u85aa\u8cc7\u4e8b\u52d9\uff0c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/contact\/\" target=\"_blank\" rel=\"noopener\">\u5feb\u4f86\u514d\u8cbb\u9ad4\u9a57<\/a><\/span>\uff01<\/p>\n<p><strong><em>\u5ef6\u4f38\u95b1\u8b80\uff1a<\/em><\/strong><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/how-to-calculate-income-tax-in-2025\/\" target=\"_blank\" rel=\"noopener\">2025\u6240\u5f97\u7a05\u600e\u9ebc\u7b97\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/how-to-calculate-income-tax-in-2024\/\" target=\"_blank\" rel=\"noopener\">2024\u6240\u5f97\u7a05\u600e\u9ebc\u8a08\u7b97\uff1f<\/a><\/span><\/em><\/p>\n<p><em><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/first-time-tax-filing-guide\/\" target=\"_blank\" 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