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薪資 | 所得執行 | 業務 所得租賃 | 所得利息 | 所得小計 | 國外 | 所得||
---|---|---|---|---|---|---|---|
徐大偉 | 1,500,000 | 285,000 | 70,000 | 1,855,000 | |||
陳嘉穎 | 504,000 | 50,000 | 554,000 | 300,000 | |||
徐小偉 | 14,000 | 14,000 | 150,000 | ||||
小計 | 1,500,000 | 518,000 | 285,000 | 120,000 | 2,423,000 | 450,000 |
- 免稅額 =88,000*4+132,000*1=484,000
- 標準扣除額=180,000
- 列舉扣除額
①保險費=20,000*5+40,000=140,000
②醫藥及生育費=50,000
=140,000+50,000=190,000 - 特別扣除額
=128,000+120,000+128,000+50,000
=426,000
①薪資所得特別扣除額=128,000
②儲蓄投資特別扣除額=120,000
③身心障礙特別扣除額=128,000
④教育學費特別扣除額
=25,000*2
=50,000 - 基本生活費額度
=166,000*5
=830,000
①測試項目
=484,000+190,000+128,000
=802,000 < 830,000
②基本生活費差額
=830,000-802,000
=28,000
- 綜合所得總額=2,423,000
- 全戶扣除額=190,000+426,000=616,000
- 綜合所得淨額=2,423,000-484,000-190,000-426,000-28,000(基本生活費差額)=1,295,000
- 應納稅額:
題目言明以(合併計稅合併申報,以下同)計算,題目尾端又要求對徐大偉一家人最有利之應納稅額,明顯前後矛盾,惟本小題僅配分5分,考生只要依合併計稅合併申報作答即可。
合併申報合併計稅 =1,295,000*20%-134,600 =124,400
以下最有利之應納稅額之計算,僅供參考!- 合併申報合併計稅 =1,295,000*20%-134,600 =124,400
- 徐大偉薪資所得淨額
徐大偉薪資所得應納稅額 =1,284,000*20%-134,600 =122,200
(妻+受扶養)所得淨額 =1,295,000-1,284,000 =11,000
(妻+受扶養)應納稅額 =11,000*5% =550
全家應納稅額 =122,200+550 =122,750 =1,500,000-88,000-128,000 =1,284,000
- 合併申報徐大偉各類所得分開計稅:
徐大偉各類所得淨額 =1,855,000-88,000-128,000-70,000 =1,569,000
徐大偉各類所得應納稅額 =1,569,000*20%-134,600 =179,200
(妻+受扶養)所得淨額 =1,295,000-1,569,000 =0
(妻+受扶養)應納稅額 =0
全家應納稅額 =179,200 - 合併申報陳嘉穎各類所得分開計稅:
陳嘉穎各類所得淨額 =554,000-88,000-50,000 =416,000
陳嘉穎各類所得應納稅額 =416,000*5% =20,800
(夫+受扶養)所得淨額 =1,295,000-416,000 =879,000
(夫+受扶養)應納稅額 =879,000*12%-37,800 =67,680
全家應納稅額 =20,800+67,680 =88,480