{"id":16929,"date":"2024-11-13T20:01:57","date_gmt":"2024-11-13T12:01:57","guid":{"rendered":"https:\/\/www.workstem.com\/tw\/blog\/%e8%87%aa%e5%8b%95%e8%8d%89%e7%a8%bf\/"},"modified":"2024-11-27T20:25:13","modified_gmt":"2024-11-27T12:25:13","slug":"how-to-calculate-income-tax-in-2025","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/tw\/blog\/how-to-calculate-income-tax-in-2025\/","title":{"rendered":"2025\u6240\u5f97\u7a05\u600e\u9ebc\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=\"2025\u5831\u7a05\u8abf\u6574\u9805\u76ee\">2025\u5831\u7a05\u8abf\u6574\u9805\u76ee<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"2025\u6240\u5f97\u7a05\u600e\u9ebc\u7b97\uff1f\">2025\u6240\u5f97\u7a05\u600e\u9ebc\u7b97\uff1f<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"2025\u6211\u8a72\u5982\u4f55\u5831\u7a05\uff1f\">2025\u6211\u8a72\u5982\u4f55\u5831\u7a05\uff1f<\/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\uff1f2025\u5831\u7a05\u8abf\u6574\u9805\u76ee\u6709\u54ea\u4e9b\uff1f2025\u6240\u5f97\u7a05\u600e\u9ebc\u7b97?2025\u6211\u8a72\u5982\u4f55\u5831\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\">2025\u5831\u7a05\u8abf\u6574\u9805\u76ee<\/h2>\n<p>2025\u5e74(\u6c11\u570b114\u5e74)\u7533\u5831113\u5e74\u7684\u7a05(\u4e5f\u5c31\u662f\u8aaa\uff0c2025\u5e745\u6708\u5831\u7a05\u5c31\u6703\u9069\u7528\u4e86)\uff0c\u5728\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u3001\u7a05\u7387\u7d1a\u8ddd\u7b49\u9805\u76ee\u4e0a\u6709\u4e00\u4e9b\u8abf\u6574\uff0c\u8abf\u6574\u9805\u76ee\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li aria-level=\"1\">\u57fa\u672c\u751f\u6d3b\u8cbb\u7e3d\u984d\uff1a\u753120.2\u842c\u8abf\u9ad8\u81f3(\u5f852024\u5e74\u5e95\u516c\u544a)<\/li>\n<li aria-level=\"1\">\u672a\u6eff70\u6b72\u514d\u7a05\u984d\uff1a\u75319.2\u842c\u8abf\u9ad8\u81f39.7\u842c<\/li>\n<li aria-level=\"1\">\u6eff70\u6b72\u514d\u7a05\u984d\uff1a\u753113.8\u842c\u8abf\u9ad8\u81f314.5\u842c<\/li>\n<li aria-level=\"1\">\u55ae\u8eab\u6a19\u6e96\u6263\u9664\u984d\uff1a\u753112.4\u842c\u8abf\u9ad8\u81f313.1\u842c<\/li>\n<li aria-level=\"1\">\u592b\u59bb\u6a19\u6e96\u6263\u9664\u984d\uff1a\u753124.8\u842c\u8abf\u9ad8\u81f326.2\u842c<\/li>\n<li aria-level=\"1\">\u85aa\u8cc7\u6240\u5f97\u6263\u9664\u984d\uff1a\u753120.7\u842c\u8abf\u9ad8\u81f321.8\u842c<\/li>\n<li aria-level=\"1\">\u5e7c\u5152\u5b78\u524d\u7279\u5225\u6263\u9664\u984d\uff1a\u753112\u842c\u8abf\u9ad8\u81f3\u7b2c1\u80ce15\u842c\/\u7b2c2\u80ce\u4ee5\u4e0a\u6bcf\u80ce22.5\u842c\uff0c\u9069\u7528\u5e74\u9f61\u75315\u6b72\u4ee5\u4e0b\u64f4\u5927\u81f36\u6b72\u4ee5\u4e0b<\/li>\n<li aria-level=\"1\">\u8eab\u5fc3\u969c\u7919\u7279\u5225\u6263\u9664\u984d\uff1a\u753120.7\u842c\u8abf\u9ad8\u81f321.8\u842c<\/li>\n<li aria-level=\"1\">\u623f\u5c4b\u79df\u91d1\u652f\u51fa\u7279\u5225\u6263\u9664\u984d\uff1a\u753112\u842c\u8abf\u9ad8\u81f318\u842c\uff0c\u539f\u5f9e\u5217\u8209\u6263\u9664\u984d\u6539\u70ba\u7279\u5225\u6263\u9664\u984d<\/li>\n<li aria-level=\"1\">\u7d9c\u5408\u6240\u5f97\u7a05\u7d1a\u8ddd\uff1a\u753156\u842c~472\u842c\u8abf\u9ad8\u81f359\u842c~498\u842c<\/li>\n<li aria-level=\"1\">\u57fa\u672c\u6240\u5f97\u984d\u514d\u7a05\u984d\u5ea6\uff1a\u7531670\u842c\u8abf\u9ad8\u81f3750\u842c<\/li>\n<li aria-level=\"1\">\u4fdd\u96aa\u6b7b\u4ea1\u7d66\u4ed8\u514d\u7a05\u984d\uff1a\u75313,330\u842c\u5143\u8abf\u9ad8\u81f33,740\u842c\u5143<\/li>\n<li aria-level=\"1\">\u9000\u8077\u6240\u5f97\uff1a\u753118.8\u842c~81.4\u842c\u8abf\u9ad8\u81f319.8\u842c~85.9\u842c<\/li>\n<li aria-level=\"1\">\u907a\u7522\u7a05 6\u9805\u6263\u9664\u984d\u53ca2\u9805\u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d\u9805\u76ee\u8abf\u9ad8\u91d1\u984d<\/li>\n<\/ul>\n<p><em>\u7a05\u52d9\u8abf\u6574\u8cc7\u8a0a\u4f86\u6e90\uff1a<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.mof.gov.tw\/singlehtml\/384fb3077bb349ea973e7fc6f13b6974?cntId=659f0f10e9494b63b5e1c3e044847582\" target=\"_blank\" rel=\"noopener\">\u8ca1\u653f\u90e8<\/a><\/span><\/em><\/p>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">2025\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>2025\u5e74\u514d\u7a05\u984d&amp;\u6263\u9664\u984d\u6709\u591a\u5c11\uff1f<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u985e\u5225<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/td>\n<td>\n<p style=\"text-align: center;\"><strong>\u6263\u9664\u91d1\u984d\uff08\u55ae\u4f4d\uff1a\u65b0\u53f0\u5e63\uff09<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\">\u514d\u7a05\u984d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\u4e00\u822c<\/td>\n<td style=\"text-align: center;\">97,000\u5143<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">70\u6b72\u4ee5\u4e0a\u7684\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u53ca\u88ab\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6276\u990a\u4e4b\u76f4\u7cfb\u5c0a\u89aa\u5c6c<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">145,500\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\">\u6a19\u6e96\u6263\u9664\u984d<\/p>\n<\/td>\n<td style=\"text-align: center;\">\u55ae\u8eab<\/td>\n<td style=\"text-align: center;\">131,000\u5143<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">\u7d50\u5a5a\u6709\u914d\u5076<\/p>\n<\/td>\n<td style=\"text-align: center;\">262,000\u5143<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"6\">\u7279\u5225\u6263\u9664\u984d<\/td>\n<td>\n<p style=\"text-align: center;\">\u85aa\u8cc7\u6240\u5f97<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">218,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6559\u80b2\u5b78\u8cbb<\/td>\n<td>\n<p style=\"text-align: center;\">25,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5e7c\u5152\u5b78\u524d<\/td>\n<td>\n<p style=\"text-align: center;\">6\u6b72\u4ee5\u4e0b\u7b2c\u4e00\u80ce150,000\u5143<\/p>\n<p style=\"text-align: center;\">\u7b2c\u4e8c\u80ce\u5f8c\u6bcf\u80ce225,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5132\u84c4\u6295\u8cc7<\/td>\n<td>\n<p style=\"text-align: center;\">270,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\">\u9577\u671f\u7167\u8b77<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">120,000\u5143<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u8eab\u5fc3\u969c\u7919<\/td>\n<td>\n<p style=\"text-align: center;\">218,000\u5143<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">2025\u6211\u8a72\u5982\u4f55\u5831\u7a05\uff1f<\/h2>\n<p>\u76ee\u524d\u5831\u7a05\u7684\u65b9\u5f0f\u6709\u4e09\u7a2e\uff0c\u5176\u8aaa\u660e\u5982\u4ee5\u4e0b\u6240\u5217\uff1a<\/p>\n<p><strong>1.\u9996\u5831\u65cf\u5831\u7a05\u7684\u6642\u9593&amp;\u65b9\u5f0f<\/strong><\/p>\n<p>\u6240\u5f97\u7a05\u7533\u5831\u6642\u9593\uff0c\u56fa\u5b9a\u70ba\u6bcf\u4e00\u5e74\u76845\u67081\u65e5\uff5e5\u670831\u65e5\u6b62\u3002\u5831\u7a05\u7684\u65b9\u5f0f\u6709\u4e09\u7a2e\uff1a<\/p>\n<ul>\n<li aria-level=\"1\">\u570b\u7a05\u5c40\u81e8\u6ac3\u7533\u5831\uff1a\u5099\u59a5\u76f8\u95dc\u7d19\u672c\u8cc7\u6599\uff0c\u5373\u53ef\u81e8\u6ac3\u570b\u7a05\u5c40\u7533\u5831\u6240\u5f97\u7a05\u3002<\/li>\n<li aria-level=\"1\">\u96fb\u8166\u7db2\u8def\u7dda\u4e0a\u7533\u5831\uff1a\u570b\u7a05\u5c40\u5b98\u7db2\u9032\u884c\u7533\u5831\u3002<\/li>\n<li aria-level=\"1\">\u624b\u6a5f\u9023\u7db2\u7dda\u4e0a\u7533\u5831\uff1a\u624b\u6a5f\u7533\u5831\u3002<\/li>\n<\/ul>\n<p><strong>2.\u6c92\u6709\u6263\u7e73\u6191\u55ae\u53ef\u4ee5\u5831\u7a05\u55ce\uff1f<\/strong><\/p>\n<p>\u56e0\u61c9\u653f\u5e9c\u7121\u7d19\u5316\u7684\u74b0\u4fdd\u653f\u7b56\uff0c\u4efb\u8077\u7684\u516c\u53f8\u5728\u9810\u6263\u61c9\u7e73\u7a05\u6b3e\u5f8c\uff0c\u5c31\u6703\u5c07\u8cc7\u6599\u4e0a\u50b3\u5230\u570b\u7a05\u5c40\uff0c\u6240\u4ee5\u73fe\u5728\u5df2\u7d93\u6c92\u6709\u767c\u653e\u300c\u7d19\u672c\u300d\u5f62\u5f0f\u7684\u6263\u7e73\u6191\u55ae\u3002\u56e0\u6b64\u5728\u5831\u7a05\u6642\u6c92\u6709\u6263\u7e73\u6191\u55ae\uff0c\u4e00\u6a23\u53ef\u4ee5\u8fa6\u7406\u7d9c\u6240\u7a05\u7684\u7533\u5831\u3002<\/p>\n<p><strong>3.\u5982\u4f55\u7533\u5831\u64ab\u990a\uff1f<\/strong><\/p>\n<p>\u7121\u8ad6\u662f\u66f8\u9762\u6216\u662f\u96fb\u8166\u3001\u624b\u6a5f\u7684\u7533\u5831\uff0c\u90fd\u53ef\u4ee5\u5728\u6276\u990a\u7533\u5831\u6b04\u4f4d\u4e0a\uff0c\u586b\u5beb\u88ab\u64ab\u990a\u4eba\u7684\u57fa\u672c\u8cc7\u6599\uff0c\u518d\u7d93\u7531\u570b\u7a05\u5c40\u5224\u5b9a\u662f\u5426\u7b26\u5408\u8cc7\u683c\u3002\u5176\u7533\u5831\u64ab\u990a\u689d\u4ef6\u5982\u4ee5\u4e0b\u6240\u5217\uff1a<\/p>\n<ul>\n<li aria-level=\"1\">\u82e5\u662f\u672c\u4eba\u6216\u914d\u5076\u7684\u76f4\u7cfb\u5c0a\u89aa\u5df2\u7d93\u5e74\u6eff60\u6b72\uff0c\u7533\u5831\u6642\u4e0d\u9700\u6aa2\u9644\u8b49\u660e\u6587\u4ef6\uff0c\u53ea\u9700\u586b\u5beb\u57fa\u672c\u8cc7\u6599\u5373\u53ef\u3002<\/li>\n<li aria-level=\"1\">\u82e5\u662f\u672c\u4eba\u6216\u914d\u5076\u7684\u76f4\u7cfb\u5c0a\u89aa\u672a\u6eff60\u6b72\uff0c\u7b26\u5408\u7121\u8b00\u751f\u80fd\u529b\uff1b113\u5e74\u5ea6\u6240\u5f97\u7e3d\u984d\u672a\u905420.2\u842c\u5143\uff1b\u9818\u6709\u8eab\u5fc3\u969c\u7919\u624b\u518a\u8b49\u660e\u7b49\u689d\u4ef6\uff0c\u5373\u53ef\u7533\u5831\u70ba\u64ab\u990a\u5c0d\u8c61\u3002<\/li>\n<\/ul>\n<p><em><strong>\u5ef6\u4f38\u95b1\u8b80\uff1a<\/strong><\/em><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/tw\/blog\/how-to-calculate-income-tax-in-2024\/\" target=\"_blank\" 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