{"id":19855,"date":"2026-04-07T14:27:22","date_gmt":"2026-04-07T06:27:22","guid":{"rendered":"https:\/\/roo.cash\/blog\/?p=19855"},"modified":"2026-04-07T15:27:05","modified_gmt":"2026-04-07T07:27:05","slug":"how-to-calculate-income-tax","status":"publish","type":"post","link":"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/","title":{"rendered":"\u6240\u5f97\u7a05\u7387\u65b0\u5236\u4f86\u4e86\uff012026 \u6700\u65b0\u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\u8868\u3001\u7d2f\u9032\u5dee\u984d\u4e00\u6b21\u770b"},"content":{"rendered":"\n<p><a href=\"https:\/\/roo.cash\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#14a571\" class=\"has-inline-color\">\u888b\u9f20\u91d1\u878d<\/mark><\/a>\u5c0e\u8b80\uff5c<a href=\"https:\/\/roo.cash\/blog\/tax-introduction\/\" target=\"_blank\" rel=\"noreferrer noopener\">2026 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}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_77 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u9304<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#2026_%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8%E6%98%AF%E5%A4%9A%E5%B0%91%EF%BC%9F\" >2026 \u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u662f\u591a\u5c11\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#2026_%E6%89%80%E5%BE%97%E7%A8%85%E7%8E%87%E7%B4%9A%E8%B7%9D%EF%BC%86%E5%85%8D%E7%A8%85%E9%A1%8D%E3%80%81%E6%89%A3%E9%99%A4%E9%A1%8D\" >2026 \u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\uff06\u514d\u7a05\u984d\u3001\u6263\u9664\u984d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#2026_%E6%89%80%E5%BE%97%E7%A8%85%E7%8E%87%E7%B4%9A%E8%B7%9D%E3%80%81%E5%85%8D%E7%A8%85%E9%A1%8D%E6%9C%80%E6%96%B0%E5%88%B6%E5%BA%A6%EF%BC%81\" >2026 \u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\u3001\u514d\u7a05\u984d\u6700\u65b0\u5236\u5ea6\uff01<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E6%80%8E%E9%BA%BC%E7%AE%97%EF%BC%9F%E8%A9%A6%E7%AE%97%E7%B5%A6%E4%BD%A0%E7%9C%8B%EF%BC%81\" >\u6240\u5f97\u7a05\u7d1a\u8ddd\u600e\u9ebc\u7b97\uff1f\u8a66\u7b97\u7d66\u4f60\u770b\uff01<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#Step1_%E7%AE%97%E5%87%BA%E6%89%80%E5%BE%97%E6%B7%A8%E9%A1%8D\" >Step.1 \u7b97\u51fa\u6240\u5f97\u6de8\u984d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#Step2_%E6%89%80%E5%BE%97%E6%B7%A8%E9%A1%8D%E6%AF%94%E5%B0%8D%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8\" >Step.2 \u6240\u5f97\u6de8\u984d\u6bd4\u5c0d\u7a05\u7d1a\u8ddd\u8868<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8%E8%A9%A6%E7%AE%97%E7%AF%84%E4%BE%8B\" >\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u8a66\u7b97\u7bc4\u4f8b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#%E7%AF%84%E4%BE%8B%E4%B8%80%EF%BC%9A%E5%96%AE%E8%BA%AB%E7%84%A1%E7%A7%9F%E5%B1%8B\" >\u7bc4\u4f8b\u4e00\uff1a\u55ae\u8eab\u7121\u79df\u5c4b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#%E7%AF%84%E4%BE%8B%E4%BA%8C%EF%BC%9A%E9%9B%99%E8%96%AA%E5%A4%AB%E5%A6%BB\" >\u7bc4\u4f8b\u4e8c\uff1a\u96d9\u85aa\u592b\u59bb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\" >\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u5e38\u898b\u554f\u984c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/roo.cash\/blog\/how-to-calculate-income-tax\/#%E4%BD%A0%E5%8F%AF%E8%83%BD%E6%9C%89%E8%88%88%E8%B6%A3%EF%BC%9A\" >\u4f60\u53ef\u80fd\u6709\u8208\u8da3\uff1a<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"h-2026-\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u662f\u591a\u5c11\"><span class=\"ez-toc-section\" id=\"2026_%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8%E6%98%AF%E5%A4%9A%E5%B0%91%EF%BC%9F\"><\/span>2026 \u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u662f\u591a\u5c11\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u7531\u65bc\u6240\u5f97\u7a05\u662f<strong>\u7576\u5e74\u5ea6\u7533\u5831\u53bb\u5e74\u7684\u6240\u5f97<\/strong>\uff0c\u8209\u4f8b\uff0c\u4eca\u5e74\u662f 2026 \u5e74\uff0c 5 \u6708\u8981\u7533\u5831\u7684\u662f\u300c 2025 \u5e74\u7684\u6240\u5f97\u300d\uff0c\u56e0\u6b64\u7a05\u7387\u7d1a\u8ddd\u3001\u514d\u7a05\u984d\u3001\u6263\u9664\u984d\u4e5f\u8981\u770b 2025 \u5e74\u7684\u3002\u800c\u653f\u5e9c\u524d\u5e74\u624d\u525b\u66f4\u65b0\u904e\u7a05\u7387\u7d1a\u8ddd\u8868\uff0c\u4e00\u8def\u9069\u7528\u5230 2025 \u5e74\u7684\u6240\u5f97\uff0c\u6240\u4ee5\u4eca\u5e74\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u53ca\u7d2f\u9032\u5dee\u984d\u4e0d\u6703\u66f4\u52d5\u3002<\/p>\n\n\n\n<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-81ec{background-color:#ffffff;border-color:#c0c0c0;text-align:center;vertical-align:top}\n.tg .tg-wcuh{background-color:#ffffff;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:center;vertical-align:top}\n.tg .tg-596f{background-color:#112858;border-color:#c0c0c0;color:#ffffff;font-size:20px;font-weight:bold;text-align:center;\n  vertical-align:top}\n.tg .tg-7fmc{background-color:#efefef;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:center;vertical-align:top}\n.tg .tg-tjwp{background-color:#efefef;border-color:#c0c0c0;text-align:center;vertical-align:top}\n<\/style>\n<figure class=\"wp-block-table need-scroll\">\n<table class=\"tg\" style=\"width: 100%\">\n<colgroup>\n<col style=\"width: 40%\">\n<col style=\"width: 20%\">\n<col style=\"width: 40%\">\n<\/colgroup>\n<thead>\n  <tr>\n    <th class=\"tg-596f\" colspan=\"3\"><span style=\"font-weight:400;font-style:normal;text-decoration:none\"> 2026 \u6240\u5f97\u7a05\u7d1a\u8ddd\u8868<\/span><\/th>\n  <\/tr>\n<\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-7fmc\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6240\u5f97\u6de8\u984d<\/span><\/td>\n    <td class=\"tg-tjwp\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7a05\u7387<\/span><\/td>\n    <td class=\"tg-tjwp\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7d2f\u9032\u5dee\u984d<\/span>\n  <\/tr>\n  <tr>\n    <td class=\"tg-wcuh\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 0 ~ NT$ 590,000<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">5%<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">0<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 590,001 ~ NT$ 1,330,000<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">12%<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 41,300<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 1,330,001 ~ NT$ 2,660,000<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">20%<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 147,700<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 2,660,001 ~ NT$ 4,980,000<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">30%<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 413,700<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 4,980,001 \u4ee5\u4e0a<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">40%<\/span><\/td>\n    <td class=\"tg-81ec\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 911,700<\/span><\/td>\n  <\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<table id=\"tablepress-26\" class=\"tablepress tablepress-id-26 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><span style=\"font-weight:bold;font-style:normal;text-decoration:none;color:#FFF;background-color:transparent;font-size:20px\">\u7e73\u7a05\u4fe1\u7528\u5361\u6392\u884c\uff01<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">\u63a8\u85a6\u4fe1\u7528\u5361<\/td><td class=\"column-2\">\u5361\u7247\u6b0a\u76ca\u7279\u8272<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><blockquote  id=\"card-cub-cube-new_lite\" class=\"roo-embed\" data-type=\"card\" data-alias=\"cub-cube\" data-size=\"new_lite\" style=\"width:100%;max-width:520px;border:0;padding:20px;\"><br \/>\n    <div style=\"padding:20px;margin:20px; background: rgba(248, 248, 248, 1);border: 1px solid rgba(0, 0, 0, 0.1);box-shadow: 0px 4px 8px 0px rgba(0, 0, 0, 0.1);border-radius: 8px;display: flex;align-items:center;flex-direction:column;\"><br \/>\n      <div class=\"roo-skeleton\" style=\"max-width:160px;width:40%;height:100px;border-radius: 4px;background: #E6EBEE;margin:20px;\"><\/div><br \/>\n        <span><a href=\"https:\/\/roo.cash\/creditcard\/info\/%E5%9C%8B%E6%B3%B0%E4%B8%96%E8%8F%AFCUBE%E5%8D%A1-cub-cube\" style=\"color: #4D7E9D;font-size: 24px;line-height: 40px;font-weight: 700;text-decoration: none;\">\u570b\u6cf0\u4e16\u83ef CUBE \u5361<\/a><\/span><br \/>\n        <a href=\"https:\/\/roo.cash\" class=\"roo-home-link\" style=\"color: #4D7E9D;font-size: 24px;line-height: 40px;font-weight: 700;text-decoration: none;\"><span>\u888b\u9f20\u91d1\u878d\u9996\u9801<\/span><\/a><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:20px;border-radius: 4px;background: #E6EBEE;margin-top:16px;\"><\/div><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:20px;border-radius: 4px;background: #E6EBEE;margin-top:16px;\"><\/div><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:52px;border-radius: 4px;background: #E6EBEE;margin-top:28px;\"><\/div><br \/>\n    <\/div><br \/>\n  <\/blockquote><br \/>\n  <script async src=\"https:\/\/static.roo.cash\/embed\/embed_card.js\" charset=\"UTF-8\"><\/script><\/td><td class=\"column-2\"><span style=\"font-size:18px; color:#180459; font-weight:bold\">\u7533\u8acb\u7a05\u6b3e\u5206\u671f\u4eab\u6bcf\u671f 0.5% \u512a\u60e0\u5229\u7387<\/span> <br \/>\n\u6301\u570b\u6cf0\u4e16\u83ef CUBE \u5361\u7e73\u7a05\u91d1\u984d\u55ae\u7b46\u6eff NT$ 3,000(\u542b)\u4ee5\u4e0a\uff0c\u5206\u671f\u4eab\u6bcf\u671f 0.5% \u5206\u671f\u512a\u60e0\u5229\u7387\uff0c\u53ef\u5206\u671f\u671f\u6578\u70ba 3 \u671f\u30016 \u671f\u300112 \u671f\u300118 \u671f\u300124 \u671f\u3002<br \/>\n<br \/>\n<span style=\"font-size:18px; color:#180459; font-weight:bold\">\u4e00\u6b21\u4ed8\u6e05\u514d\u624b\u7e8c\u8cbb<\/span> <br \/>\n\u6301\u570b\u6cf0\u4e16\u83ef CUBE \u5361\u7e73\u7a05\u4e00\u6b21\u4ed8\u6e05\uff0c\u5373\u53ef\u4eab\u514d\u624b\u7e8c\u8cbb\u512a\u60e0\uff0c\u6c7d(\u6a5f)\u8eca\u71c3\u6599\u8cbb\u4e0d\u5c6c\u65bc\u7a05\u6b3e\uff0c\u624b\u7e8c\u8cbb\u7531\u6301\u5361\u4eba\u8ca0\u64d4\u3002<br \/>\n<br \/>\n\u203b \u6307\u5b9a\u7a05\u6b3e\u5305\u62ec<br \/>\n \u6c7d\uff08\u6a5f\uff09\u8eca\u4f7f\u7528\u724c\u7167\u7a05\u3001\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05\u3001\u71df\u696d\u7a05\u81ea\u7e73\u3001\u71df\u696d\u7a05\u67e5\u5b9a\u8ab2\u5fb5\u3001\u71df\u6240\u7a05\u3001\u7d9c\u5408\u6240\u5f97\u7a05\u3001\u7d9c\u5408\u6240\u5f97\u7a05\u88dc\u5fb5\u7a05\u6b3e\u3001\u83f8\u9152\u7a05\u3001\u8ca8\u7269\u7a05\u3001\u8ca8\u7269\u7a05\u81ea\u7e73\u3001\u7279\u7a2e\u8ca8\u7269\u53ca\u52de\u52d9\u7a05\u3001\u907a\u7522\u7a05\u3001\u907a\u7522\u7a05\u88dc\u5fb5\u3001\u8d08\u8207\u7a05\u3001\u8d08\u8207\u7a05\u88dc\u5fb5\u7b49\u7b49<br \/>\n\uff08\u8a73\u60c5\u8acb\u81f3\u570b\u6cf0\u4e16\u83ef\u5b98\u7db2\u67e5\u8a62\uff09<br \/>\n<br \/>\n<br \/>\n\ud83d\udd3a \u671f\u9650\u81f3 2026\/12\/31<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><blockquote  id=\"card-sinopac-coin-new_lite\" class=\"roo-embed\" data-type=\"card\" data-alias=\"sinopac-coin\" data-size=\"new_lite\" style=\"width:100%;max-width:520px;border:0;padding:20px;\"><br \/>\n    <div style=\"padding:20px;margin:20px; background: rgba(248, 248, 248, 1);border: 1px solid rgba(0, 0, 0, 0.1);box-shadow: 0px 4px 8px 0px rgba(0, 0, 0, 0.1);border-radius: 8px;display: flex;align-items:center;flex-direction:column;\"><br \/>\n      <div class=\"roo-skeleton\" style=\"max-width:160px;width:40%;height:100px;border-radius: 4px;background: #E6EBEE;margin:20px;\"><\/div><br \/>\n        <span><a href=\"https:\/\/roo.cash\/creditcard\/info\/%E6%B0%B8%E8%B1%90%E5%B9%A3%E5%80%8D%E5%8D%A1-sinopac-coin\" style=\"color: #4D7E9D;font-size: 24px;line-height: 40px;font-weight: 700;text-decoration: none;\">\u6c38\u8c50 \u5e63\u500d\u5361<\/a><\/span><br \/>\n        <a href=\"https:\/\/roo.cash\" class=\"roo-home-link\" style=\"color: #4D7E9D;font-size: 24px;line-height: 40px;font-weight: 700;text-decoration: none;\"><span>\u888b\u9f20\u91d1\u878d\u9996\u9801<\/span><\/a><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:20px;border-radius: 4px;background: #E6EBEE;margin-top:16px;\"><\/div><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:20px;border-radius: 4px;background: #E6EBEE;margin-top:16px;\"><\/div><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:52px;border-radius: 4px;background: #E6EBEE;margin-top:28px;\"><\/div><br \/>\n    <\/div><br \/>\n  <\/blockquote><br \/>\n  <script async src=\"https:\/\/static.roo.cash\/embed\/embed_card.js\" charset=\"UTF-8\"><\/script><\/td><td class=\"column-2\"><span style=\"font-size:18px; color:#180459; font-weight:bold\">\u7576\u6708\u7e73\u7d0d\u7a05\u6b3e\u55ae\u7b46\u6eff\u984d\uff0c\u4eab 6 \u671f 0 \u5229\u7387<\/span><br \/>\n\u6301\u6c38\u8c50\u5e63\u500d\u5361\u7e73\u7d0d\u724c\u7167\u7a05\u3001\u623f\u5c4b\u7a05\u3001<br \/>\n\u5730\u50f9\u7a05\u7a05\u8cbb\u514d\u624b\u7e8c\u8cbb<br \/>\n\u7576\u6708\u7e73\u7d0d\u55ae\u7b46\u91d1\u984d NT$ 3,000 \u767b\u9304\u518d\u4eab 6 \u671f 0 \u5229\u7387<br \/>\n\uff08\u9650\u91cf\u767b\u9304 50,000 \u540d\uff09<br \/>\n<br \/>\n<span style=\"font-size:18px; color:#180459; font-weight:bold\">\u7e73\u7a05\u55ae\u7b46\u91d1\u984d\u6eff NT$500 \u4eab 0.2% \u5237\u5361\u91d1<\/span><br \/>\n2024\u30012025 \u5e74\u6301\u6c38\u8c50\u4fe1\u7528\u5361\u7e73\u7d0d\u724c\u7167\u7a05\u3001\u623f\u5c4b\u7a05\u3001\u5730\u50f9\u7a05\u7a05\u8cbb<br \/>\n\u4e26\u65bc 2026 \u5e74\u518d\u6b21\u4f7f\u7528\u6c38\u8c50\u4fe1\u7528\u5361\u4ee3\u7e73\u4e0a\u8ff0\u7a05\u6b3e\uff0c\u5373\u53ef\u4eab\u55ae\u7b46\u91d1\u984d\u6eff NT$500 \u56de\u994b 0.2% \u5237\u5361\u91d1\u4e4b\u512a\u60e0\u3002<br \/>\n<br \/>\n<br \/>\n\ud83d\udd3a \u671f\u9650\u81f3 2026\/06\/30<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\"><blockquote  id=\"card-feib-hw-new_lite\" class=\"roo-embed\" data-type=\"card\" data-alias=\"feib-hw\" data-size=\"new_lite\" style=\"width:100%;max-width:520px;border:0;padding:20px;\"><br \/>\n    <div style=\"padding:20px;margin:20px; background: rgba(248, 248, 248, 1);border: 1px solid rgba(0, 0, 0, 0.1);box-shadow: 0px 4px 8px 0px rgba(0, 0, 0, 0.1);border-radius: 8px;display: flex;align-items:center;flex-direction:column;\"><br \/>\n      <div class=\"roo-skeleton\" style=\"max-width:160px;width:40%;height:100px;border-radius: 4px;background: #E6EBEE;margin:20px;\"><\/div><br \/>\n        <span><a href=\"https:\/\/roo.cash\/creditcard\/info\/%E9%81%A0%E6%9D%B1%E6%A8%82%E8%A1%8C%E5%8D%A1-feib-hw\" style=\"color: #4D7E9D;font-size: 24px;line-height: 40px;font-weight: 700;text-decoration: none;\">\u9060\u6771 \u6a02\u884c\u5361<\/a><\/span><br \/>\n        <a href=\"https:\/\/roo.cash\" class=\"roo-home-link\" style=\"color: #4D7E9D;font-size: 24px;line-height: 40px;font-weight: 700;text-decoration: none;\"><span>\u888b\u9f20\u91d1\u878d\u9996\u9801<\/span><\/a><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:20px;border-radius: 4px;background: #E6EBEE;margin-top:16px;\"><\/div><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:20px;border-radius: 4px;background: #E6EBEE;margin-top:16px;\"><\/div><br \/>\n        <div class=\"roo-skeleton\" style=\"width:100%;height:52px;border-radius: 4px;background: #E6EBEE;margin-top:28px;\"><\/div><br \/>\n    <\/div><br \/>\n  <\/blockquote><br \/>\n  <script async src=\"https:\/\/static.roo.cash\/embed\/embed_card.js\" charset=\"UTF-8\"><\/script><\/td><td class=\"column-2\"><span style=\"font-size:18px; color:#180459; font-weight:bold\">\u6eff\u984d\u4eab\u6307\u5b9a\u7a05\u6b3e\u6700\u9ad8 0.5% \u56de\u994b<\/span> <br \/>\n\u7576\u671f\u5e33\u55ae\u4e00\u822c\u6d88\u8cbb\u5237\u6eff NT$3,000<br \/>\n\u4eab\u7576\u671f\u71c3\u6599\u8cbb\u3001\u724c\u7167\u7a05 0.5% \u73fe\u91d1\u56de\u994b<br \/>\n\uff08\u6bcf\u671f\u6bcf\u6236\u56de\u994b\u4e0a\u9650 100 \u5143\uff0c\u9650\u4e00\u6b21\u4ed8\u6e05\uff09<br \/>\n<br \/>\n\ud83d\udd3a \u671f\u9650\u81f3 2026\/06\/30<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td colspan=\"2\" class=\"column-1\">\u66f4\u65b0\u65e5\u671f\uff1a2026\/01\/19<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2026-\u6240\u5f97\u7a05\u7387\u7d1a\u8ddd-\u514d\u7a05\u984d-\u6263\u9664\u984d\"><span class=\"ez-toc-section\" id=\"2026_%E6%89%80%E5%BE%97%E7%A8%85%E7%8E%87%E7%B4%9A%E8%B7%9D%EF%BC%86%E5%85%8D%E7%A8%85%E9%A1%8D%E3%80%81%E6%89%A3%E9%99%A4%E9%A1%8D\"><\/span>2026 \u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\uff06\u514d\u7a05\u984d\u3001\u6263\u9664\u984d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u82e5\u6211\u5011\u8981\u770b\u61c2\u7a05\u7387\u7d1a\u8ddd\u8868\uff0c\u90a3\u4e5f\u8981\u5148\u7406\u89e3\u514d\u7a05\u984d\u8207\u6263\u9664\u984d\u898f\u5b9a\u3001\u91d1\u984d\uff0c\u56e0\u70ba\u5fc5\u9808\u5148\u5c07\u6240\u5f97\u6263\u9664\u9019\u4e9b\u984d\u5ea6\u5f8c\uff0c\u624d\u80fd\u5c0d\u7167\u7a05\u7387\u7d1a\u8ddd\u8868\uff0c\u514d\u7a05\u984d\u53ca\u6263\u9664\u984d\u7686\u6c92\u6709\u8b8a\u52d5\uff0c\u53ea\u6709\uff1a<br><br><strong>1.\u9577\u7167\u6263\u9664\u984d\u5f9e 12 \u842c\u63d0\u5347\u81f3 18 \u842c\uff0c\u589e\u52a0 6 \u842c\u5143<br>2. \u57fa\u672c\u751f\u6d3b\u8cbb\u5f9e 21 \u842c\u63d0\u5347\u81f3 21.3 \u842c\uff0c\u589e\u52a0 3,000 \u5143<\/strong><\/p>\n\n\n\n<p>\u66f4\u591a\u5831\u7a05\u65b0\u5236\u5ea6\u89e3\u6790\uff0c\u53ef\u53c3\u8003\uff1a<a href=\"https:\/\/roo.cash\/blog\/tax-introduction\/\" target=\"_blank\" rel=\"noreferrer noopener\">2026 \u5831\u7a05\u91cd\u9ede\u61f6\u4eba\u5305\u300b\u6240\u5f97\u7a05\u65b0\u5236\u91cd\u9ede\u4e00\u6b21\u770b<\/a><\/p>\n\n\n\n<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-hg56{background-color:#efefef;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:left;vertical-align:top}\n.tg .tg-tvrr{background-color:#ffffff;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:left;vertical-align:top}\n.tg .tg-nyzk{background-color:#FFF;border-color:#c0c0c0;text-align:left;vertical-align:top}\n.tg .tg-otbx{background-color:#112858;border-color:#c0c0c0;color:#FFF;font-size:20px;font-weight:bold;text-align:center;\n  vertical-align:top}\n.tg .tg-u4qj{background-color:#efefef;border-color:#c0c0c0;text-align:left;vertical-align:top}\n.tg .tg-855q{background-color:#ffffff;border-color:#c0c0c0;text-align:left;vertical-align:top}\n<\/style>\n<figure class=\"wp-block-table need-scroll\">\n<table class=\"tg\" style=\"width: 100%\">\n<colgroup>\n<col style=\"width: 20%\">\n<col style=\"width: 40%\">\n<col style=\"width: 40%\">\n<\/colgroup>\n<thead>\n  <tr>\n    <th class=\"tg-otbx\" colspan=\"4\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#FFF;background-color:transparent\">\u6240\u5f97\u6263\u9664\u984d\/\u514d\u7a05\u984d<\/span><\/th>\n  <\/tr>\n<\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-hg56\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u9805\u76ee<\/span><\/td>\n    <td class=\"tg-hg56\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u9069\u7528\u689d\u4ef6<\/span><\/td>\n    <td class=\"tg-u4qj\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">2026 \u5e74\u514d\u7a05\u984d<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-hg56\" rowspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u514d\u7a05\u984d<\/span><\/td>\n    <td class=\"tg-tvrr\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u4e00\u822c\u570b\u6c11<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 97,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u5e74\u6eff 70 \u6b72\u7684\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u53ca\u53d7\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6276\u990a\u4e4b\u76f4\u7cfb\u5c0a\u89aa\u5c6c<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 145,500<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6a19\u6e96\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u55ae\u8eab<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 131,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u592b\u59bb<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 262,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"7\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u85aa\u8cc7\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 218,000<\/span><br><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\uff08\u6216\u662f\u85aa\u8cc7\u5fc5\u8981\u8cbb\u7528\u6700\u9ad8 3%\uff09<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u8eab\u5fc3\u969c\u7919\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 218,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u5e7c\u5152\u5b78\u524d\u7279\u5225\u6263\u9664\u984d(6\u6b72\u4ee5\u4e0b)<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7b2c\u4e00\u80ce\u6bcf\u4eba NT$ 150,000\u3001\u7b2c\u4e8c\u80ce\u8d77\u6bcf\u4eba NT$ 225,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6559\u80b2\u5b78\u8cbb\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 25,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u5132\u84c4\u6295\u8cc7\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 270,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u9577\u671f\u7167\u9867\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 180,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-855q\">\u79df\u91d1\u652f\u51fa\u7279\u5225\u6263\u9664\u984d<\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal\">NT$ 180,000<\/span><\/td>\n  <\/tr>\n<tr>\n    <td class=\"tg-u4qj\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u5176\u4ed6<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u57fa\u672c\u751f\u6d3b\u8cbb<\/span><\/td>\n    <td class=\"tg-855q\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">NT$ 213,000<\/span><\/td>\n  <\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2026-\u6240\u5f97\u7a05\u7387\u7d1a\u8ddd-\u514d\u7a05\u984d\u6700\u65b0\u5236\u5ea6\"><span class=\"ez-toc-section\" id=\"2026_%E6%89%80%E5%BE%97%E7%A8%85%E7%8E%87%E7%B4%9A%E8%B7%9D%E3%80%81%E5%85%8D%E7%A8%85%E9%A1%8D%E6%9C%80%E6%96%B0%E5%88%B6%E5%BA%A6%EF%BC%81\"><\/span>2026 \u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\u3001\u514d\u7a05\u984d\u6700\u65b0\u5236\u5ea6\uff01<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6839\u64da\u6240\u5f97\u7a05\u6cd5\u898f\u5b9a\uff1a\u300c\u6bcf\u9047\u6d88\u8cbb\u8005\u7269\u50f9\u6307\u6578\u8f03\u4e0a\u6b21\u8abf\u6574\u5e74\u5ea6\u4e4b\u6307\u6578\u4e0a\u6f32\u7d2f\u8a08\u9054 3% \u4ee5\u4e0a\u6642\uff0c\u6309\u4e0a\u6f32\u7a0b\u5ea6\u8abf\u6574\u3002\u300d\u4eca\u5e74\u5ea6\u7684\u6307\u6578\u4e0a\u6f32\u5df2\u9054\u5230\u6a19\u6e96\uff0c\u56e0\u6b64\u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\u3001\u514d\u7a05\u984d\u90fd\u6709\u505a\u66f4\u65b0\uff0c\u4e3b\u8981\u8abf\u6574\u6709\uff1a<\/p>\n\n\n\n<p>1.\u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\u53ca\u7d2f\u9032\u5dee\u984d\u63d0\u9ad8\uff0c\u6700\u9ad8\u5f9e 4,980,000 \u8b8a\u6210 5,190,000<br>2.\u514d\u7a05\u984d\u3001\u85aa\u8cc7\u6263\u9664\u984d\u3001\u8eab\u5fc3\u969c\u7919\u6263\u9664\u984d\u7686\u63d0\u9ad8<\/p>\n\n\n\n<p>\u26a0\ufe0f \u8acb\u6ce8\u610f \u26a0\ufe0f <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u6b64\u6b21\u66f4\u65b0\u9069\u7528 2027 \u5e74\u4e94\u6708\u5831\u7a05\uff0c2026 \u5831\u7a05\u9084\u662f\u4ee5\u4e0a\u9762\u6240\u5beb\u7684<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>\u7533\u5831\uff0c<\/strong><\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u5343\u842c\u4e0d\u8981\u641e\u932f\uff01<\/mark><\/strong><\/p>\n\n\n\n<p>\u4ee5\u65b0\u7684\u7a05\u7387\u7d1a\u8ddd\u548c\u514d\u7a05\u984d\u770b\uff0c2026 \u7e3d\u5e74\u6536\u5165\u4f4e\u65bc\u4ee5\u4e0b\u72c0\u6cc1\u53ef\u514d\u7e73\u7a05\uff1a<br>1. \u55ae\u8eab\u79df\u623f\u5e74\u6536 64.4 \u842c<br>2. \u96d9\u85aa\u5bb6\u5ead\u79df\u5c4b\u5e74\u6536 110.8 \u842c<br>3. \u96d9\u85aa\u56db\u53e3\u5bb6\u5ead\uff0c\u6276\u990a\u5169\u4f4d 6 \u6b72\u4ee5\u4e0b\u5b50\u5973\uff0c\u5e74\u6536 168.5 \u842c<br>4. \u4e09\u4ee3\u540c\u5802\u79df\u5c4b\uff0c\u4e14\u6276\u990a\u4e00\u4f4d\u662f\u7528\u8eab\u5fc3\u969c\u7919\u8207\u9577\u7167\u6263\u9664\u984d\u7684 70 \u6b72\u4ee5\u4e0a\u9577\u8005\u3001\u5169\u4f4d 6 \u6b72\u4ee5\u4e0b\u5b50\u5973\uff0c\u5e74\u6536 224.35 \u842c<br><\/p>\n\n\n\n<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-v8gi{background-color:#FFF;border-color:#c0c0c0;text-align:center;vertical-align:top}\n.tg .tg-hg56{background-color:#efefef;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:left;vertical-align:top}\n.tg .tg-nyzk{background-color:#FFF;border-color:#c0c0c0;text-align:left;vertical-align:top}\n.tg .tg-otbx{background-color:#112858;border-color:#c0c0c0;color:#FFF;font-size:20px;font-weight:bold;text-align:center;\n  vertical-align:top}\n.tg .tg-yvml{background-color:#efefef;border-color:#c0c0c0;color:#404040;text-align:left;vertical-align:top}\n.tg .tg-7fmc{background-color:#efefef;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:center;vertical-align:top}\n.tg .tg-u4qj{background-color:#efefef;border-color:#c0c0c0;text-align:left;vertical-align:top}\n<\/style>\n<figure class=\"wp-block-table need-scroll\">\n<table class=\"tg\" style=\"width: 100%\">\n<colgroup>\n<col style=\"width: 25%\">\n<col style=\"width: 25%\">\n<col style=\"width: 25%\">\n<col style=\"width: 25%\">\n<\/colgroup>\n<thead>\n  <tr>\n    <th class=\"tg-otbx\" colspan=\"4\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#FFF;background-color:transparent\">\u6240\u5f97\u7a05\u65b0\u5236\uff082027 \u7533\u5831\u9069\u7528\uff09<\/span><\/th>\n  <\/tr>\n<\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-hg56\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u9805\u76ee<\/span><\/td>\n    <td class=\"tg-hg56\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u9069\u7528\u689d\u4ef6<\/span><\/td>\n    <td class=\"tg-u4qj\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">2027 \u514d\u7a05\u984d<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u514d\u7a05\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u4e00\u822c\u570b\u6c11<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 101,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u5e74\u6eff 70 \u6b72\u7684\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u53ca\u53d7\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6276\u990a\u4e4b\u76f4\u7cfb\u5c0a\u89aa\u5c6c<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 155,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6a19\u6e96\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u55ae\u8eab<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 136,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u592b\u59bb<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 272,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"7\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u85aa\u8cc7\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 227,000<\/span><br><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\uff08\u6216\u662f\u85aa\u8cc7\u5fc5\u8981\u8cbb\u7528\u6700\u9ad8 3%\uff09<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u8eab\u5fc3\u969c\u7919\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 227,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u5e7c\u5152\u5b78\u524d\u7279\u5225\u6263\u9664\u984d(6\u6b72\u4ee5\u4e0b)<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u7b2c\u4e00\u80ce NT$ 150,000\u3001\u7b2c\u4e8c\u80ce\u8d77 NT$ 225,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u6559\u80b2\u5b78\u8cbb\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 25,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u5132\u84c4\u6295\u8cc7\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 270,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u9577\u671f\u7167\u9867\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 180,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u623f\u5c4b\u79df\u91d1\u652f\u51fa\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 180,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-yvml\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#404040\">\u57fa\u672c\u751f\u6d3b\u8cbb<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"3\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 213,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6240\u5f97\u6de8\u984d<\/span><\/td>\n    <td class=\"tg-u4qj\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7a05\u7387<\/span><\/td>\n    <td class=\"tg-u4qj\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7d2f\u9032\u5dee\u984d<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 0 ~ NT$ 610,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">5%<\/span><\/td>\n<td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 0<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 610,001 ~ NT$ 1,380,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">12%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 42,700<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 1,380,001 ~ NT$ 2,770,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">20%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 153,100<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 2,770,001 ~ NT$ 5,190,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">30%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 430,100<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 5,190,001 \u4ee5\u4e0a<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">40%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 949,100<\/span><\/td>\n  <\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<table id=\"tablepress-3\" class=\"tablepress tablepress-id-3 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><span style=\"font-size:20px;color:#FFF\">\ud83d\udd25 \u71b1\u9580\u795e\u5361\u63a8\u85a6 \ud83d\udd25<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><img decoding=\"async\" src=\"https:\/\/blog-media-cdn.roo.cash\/blog\/wp-content\/uploads\/2025\/08\/31234542\/Richart%E5%8D%A1_%E5%BB%A3%E5%AE%A3%E7%94%A8_JCB_%E6%AD%A3.png\" width=\"90\" height=\"150\"><a href=\"https:\/\/roo.cash\/goto\/w03SG\"><span style=\"font-weight:bold;font-size:16px\">\u53f0\u65b0 Richart\u5361<\/span><\/a><br><a href=\"https:\/\/roo.cash\/goto\/w03SG\" class=\"roo-button\">\u7acb\u5373\u7533\u8acb<\/a><\/td><td class=\"column-2\"><span style=\"font-size:16px; text-align:left; display:block; font-weight: bold;\"> \ud83d\udea9 \u53f0\u65b0 Richart \u5361\u65b0\u6236\u9996\u5237\u597d\u79ae 4 \u9078 1\uff01\u6700\u9ad8 3.8% \u56de\u994b\uff01LINE Pay \u7d81\u5b9a\u652f\u4ed8\u4eab 2.3%\uff01 <\/span><span style=\"font-size:14px; text-align:left; display:block;\"> <br \/>\n\u2728 \u4e03\u5927\u512a\u60e0\u6b0a\u76ca\u5929\u5929\u81ea\u7531\u63db\uff01<br \/>\n\u2728 \u7d81\u5b9a\u53f0\u65b0Pay\u4eab11\u842c\u5bb6\u901a\u8def 3.8%\uff01LINE Pay \u7d81\u5b9a\u652f\u4ed8\u4eab 2.3% \u56de\u994b\uff01<br \/>\n\u2728 \u8d85\u5546\u65c5\u904a\u7db2\u8cfc\u7b49\u8d85\u591a\u901a\u8def\u76e1\u4eab\u512a\u60e0\uff01<br \/>\n<br> <br \/>\n\ud83c\udf81 \u888b\u9f20\u9650\u5b9a\uff012026\/05\/31 \u524d\u900f\u904e\u5c08\u5c6c\u9023\u7d50\u7533\u8fa6\uff0c\u7b26\u5408\u689d\u4ef6\u5373\u4eab\u597d\u79ae\uff01<br \/>\n\u2728 American Explorer 29\u540b AP9 \u62c9\u687f\u7bb1\uff08\u4e0d\u6311\u8272\uff09 <br \/>\n\u2728  \u5168\u806f\u96fb\u5b50\u79ae\u5238 1,500 \u5143\uff08\u5b9c\u777f\uff09 <br \/>\n\u2728 SONY \u5168\u7f69\u5f0f\u8033\u6a5f\uff08WH-CH520\uff09<br \/>\n \u2728 BRUNO 2\u4eba\u4efd\u96fb\u5b50\u934b (\u5927\u9ea5\u767d) <br \/>\n<\/span><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><img decoding=\"async\" src=\"https:\/\/blog-media-cdn.roo.cash\/blog\/wp-content\/uploads\/2026\/03\/31234353\/ileocard.png\" width=\"90\" height=\"150\"><a href=\"https:\/\/roo.cash\/goto\/39YBxy\"><span style=\"font-weight:bold;font-size:16px\">\u4e00\u9280 iLEO\u5361<\/span><\/a><br><a href=\"https:\/\/roo.cash\/goto\/39YBxy\" class=\"roo-button\">\u7acb\u5373\u7533\u8acb<\/a><\/td><td class=\"column-2\"><span style=\"font-size:16px; text-align:left; display:block; font-weight: bold;\"> \ud83d\udea9 \u65b0\u6236\u6d77\u5916\u6d88\u8cbb\u8d85\u5f37\u5361\uff01\u6838\u5361 90 \u5929\u5167\u5916\u5e63\u6d88\u8cbb\u52a0\u78bc 10% \u51fa\u570b\u8840\u62da\u6700\u5212\u7b97\uff01<br \/>\n<\/span><br \/>\n<span style=\"font-size:14px; text-align:left; display:block;\">\u2728 momo\u3001\u8766\u76ae\u3001PChome\u3001Amazon\uff0c\u53f0\u7063\u65e5\u5e38\u7db2\u8cfc\u4e00\u5361\u641e\u5b9a\uff01<br \/>\n\u2728 \u53f0\u7063 Pay\u3001LINE Pay\u3001\u8857\u53e3\u652f\u4ed8\uff0c\u884c\u52d5\u652f\u4ed8\u7b46\u7b46\u6709\u56de\u994b\uff01<br \/>\n\u2728 Klook\u3001KKday\u3001\u570b\u5167\u65c5\u884c\u793e\u3001\u822a\u7a7a\u516c\u53f8\uff0c\u65c5\u904a\u73a9\u6a02\u6a23\u6a23\u56de\u994b\uff01<br \/>\n\u2728 Netflix\u3001Disney+\u3001Apple Store\u3001Google Play\uff0c\u6578\u4f4d\u8a02\u95b1\u4eab\u6700\u9ad8 7% \u597d\u5eb7<br \/>\n<br> <br \/>\n\ud83c\udf81 \u888b\u9f20\u9650\u5b9a\uff012026\/05\/31 \u524d\u900f\u904e\u5c08\u5c6c\u9023\u7d50\u7533\u8fa6\uff0c\u7b26\u5408\u689d\u4ef6\u5373\u4eab\u597d\u79ae\uff01<br \/>\n\u2728 \u5168\u806f\u96fb\u5b50\u79ae\u5238 800 \u5143\uff08\u5b9c\u777f\uff09<br \/>\n\u2728 \u3010KINYO\u3011 \u591a\u529f\u80fd\u6599\u7406\u96fb\u706b\u934b4L (BP-077)<br \/>\n\u2728 DISEGNO 26 \u540b\u524d\u958b\u5f0f\u65c5\u884c\u7bb1\uff08\u4e0d\u6311\u8272\uff09<br \/>\n<\/span><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><img decoding=\"async\" src=\"https:\/\/blog-media-cdn.roo.cash\/blog\/wp-content\/uploads\/2026\/03\/31234547\/%E9%81%A0%E9%8A%80%E6%A8%82%E5%AE%B6%E5%8D%A1.png\" width=\"90\" height=\"150\"><a href=\"https:\/\/roo.cash\/goto\/38NfYz\"><span style=\"font-weight:bold;font-size:16px\">\u9060\u9280 \u6a02\u5bb6\uff0b\u5361<\/span><\/a><br><a href=\"https:\/\/roo.cash\/goto\/38NfYz\" class=\"roo-button\">\u7acb\u5373\u7533\u8acb<\/a><\/td><td class=\"column-2\"><span style=\"font-size:16px; text-align:left; display:block; font-weight: bold;\"> \ud83d\udea9 \u6bdb\u5b69\u7238\u5abd\u5fc5\u5099\u795e\u5361\uff01\u5bf5\u7269\u516c\u5712\u3001\u6771\u68ee\u5bf5\u7269\u3001\u52d5\u7269\u91ab\u9662\u6700\u9ad8 10% \u56de\u994b\uff01 <\/span><br \/>\n<span style=\"font-size:14px; text-align:left; display:block;\"> \u2728 \u5bb6\u6a02\u798f\u3001\u611b\u8cb7\u3001\u7f8e\u5ec9\u793e\uff0c\u91cf\u8ca9\u8d85\u5e02\u63a1\u8cb7\u8d9f\u8d9f\u6709\u611f\uff01<br \/>\n\u2728 \u570b\u5167\u52a0\u6cb9\u4e0d\u9650\u6cb9\u7ad9\u3001Gogoro\u3001\u4ee3\u6263\u9060\u50b3\uff0f\u53f0\u54e5\u5927\u96fb\u4fe1\u8cbb\uff0c\u751f\u6d3b\u56fa\u5b9a\u652f\u51fa\u901a\u901a 4% \u56de\uff01<br \/>\n\u2728 \u5168\u53f0\u9910\u5ef3\u3001\u5065\u8eab\u5de5\u5ee0\u3001World Gym\uff0c\u5403\u559d\u73a9\u6a02\u990a\u8eab\u4e00\u5361\u5305\u8fa6\uff01<br \/>\n\u2728 IKEA\u3001\u516d\u798f\u6751\u3001\u9e97\u5bf6\u6a02\u5712\u3001LaLaport\uff0c\u89aa\u5b50\u51fa\u904a\u6b61\u6a02\u52a0\u500d\u4eab\uff01<br><br \/>\n<br \/>\n\ud83c\udf81 \u888b\u9f20\u9650\u5b9a\uff012026\/06\/30 \u524d\u65b0\u6236\u900f\u904e\u5c08\u5c6c\u9023\u7d50\u7533\u8acb\u4e14\u7b26\u5408\u689d\u4ef6\u4eab\u597d\u79ae\u591a\u90781\uff01<br \/>\n\u2728 \u5168\u806f\u96fb\u5b50\u79ae\u5238 1,000 \u5143<br \/>\n\u2728 DISEGNO 28 \u540b\u5347\u7d1a\u7248\u80d6\u80d6\u7bb1\uff08\u4e0d\u6311\u8272\uff09CY-307<br \/>\n\u2728 PHILIPS \u98db\u5229\u6d66HI-FI\u6728\u8cea\u7acb\u9ad4\u74b0\u7e5e\u85cd\u7259\u96fb\u8166\u97f3\u7bb1-SPA3818<\/span><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td colspan=\"2\" class=\"column-1\"><span style=\"font-size:14px; color:#808080\">\u8b39\u614e\u7406\u8ca1  \u4fe1\u7528\u81f3\u4e0a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u6240\u5f97\u7a05\u7d1a\u8ddd\u600e\u9ebc\u7b97-\u8a66\u7b97\u7d66\u4f60\u770b\"><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E6%80%8E%E9%BA%BC%E7%AE%97%EF%BC%9F%E8%A9%A6%E7%AE%97%E7%B5%A6%E4%BD%A0%E7%9C%8B%EF%BC%81\"><\/span>\u6240\u5f97\u7a05\u7d1a\u8ddd\u600e\u9ebc\u7b97\uff1f\u8a66\u7b97\u7d66\u4f60\u770b\uff01<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5982\u524d\u9762\u63d0\u5230\uff0c\u6240\u5f97\u7a05\u662f\u5c07\u904e\u53bb\u4e00\u5e74\u7684\u6240\u5f97\uff0c\u6263\u6389\u653f\u5e9c\u898f\u5b9a\u7684\u300c\u6263\u9664\u984d\u300d\u3001\u4e58\u4ee5\u8ab2\u7a05\u7a05\u7387\uff0c\u6240\u5f97\u51fa\u7684\u7d50\u679c\u30022026 \u5e74 5 \u6708\u8981\u7533\u5831 2025 \u5e74\u7684\u7e3d\u6536\u5165\uff0c 2027 \u5e74 5 \u6708\u8981\u7533\u5831 2026 \u5e74\u7684\u7e3d\u6536\u5165\uff0c\u4ee5\u6b64\u985e\u63a8\u3002\u96d6\u7136\u8aaa\u6211\u5011\u80fd\u5148\u6982\u7b97\u5927\u7d04\u9700\u7e73\u591a\u5c11\u7a05\u984d\uff0c\u4f46\u5be6\u969b\u91d1\u984d\u9084\u662f\u4ee5\u7576\u4e0b\u7684\u7533\u5831\u91d1\u984d\u8207\u7576\u5e74\u5ea6\u63a1\u7528\u7684\u7a05\u5236\u70ba\u4e3b\uff01<\/p>\n\n\n\n<p>\u82e5\u60f3\u770b\u66f4\u5b8c\u6574\u7684\u8a66\u7b97\u6559\u5b78\uff0c\u53ef\u53c3\u8003\u9019\u5169\u7bc7\uff1a<a href=\"https:\/\/roo.cash\/blog\/income-tax-calculation\/\" target=\"_blank\" rel=\"noreferrer noopener\">2026 \u6240\u5f97\u7a05\u8a66\u7b97\u6559\u5b78<\/a>\u3001<a href=\"https:\/\/roo.cash\/blog\/income-tax-calculation-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5e74\u6536\u591a\u5c11\u8981\u7e73\u7a05<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-1-\u7b97\u51fa\u6240\u5f97\u6de8\u984d\"><span class=\"ez-toc-section\" id=\"Step1_%E7%AE%97%E5%87%BA%E6%89%80%E5%BE%97%E6%B7%A8%E9%A1%8D\"><\/span>Step.1 \u7b97\u51fa\u6240\u5f97\u6de8\u984d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u653f\u5e9c\u4e26\u4e0d\u6703\u6839\u64da\u6211\u5011\u7684\u5e74\u6536\u5165\u8ab2\u7a05\uff0c\u800c\u662f\u8981\u5c07\u5e74\u6536\u5165\u6263\u9664\u514d\u7a05\u984d\u3001\u4e00\u822c\u6263\u9664\u984d\uff08\u53ef\u9078\u6a19\u6e96\u6263\u9664\u984d\u6216\u5217\u8209\u6263\u9664\u984d\uff09\u3001\u7279\u5225\u6263\u9664\u984d\uff0c\u4ee5\u53ca\u57fa\u672c\u751f\u6d3b\u8cbb\u5dee\u984d\uff08\u6263\u9664\u689d\u4ef6\uff1a\u57fa\u672c\u751f\u6d3b\u8cbb\u9ad8\u65bc\u524d\u9762\u9700\u8981\u6263\u9664\u7684\u9805\u76ee\uff09\uff0c\u5269\u4e0b\u7684\u6240\u5f97\u6de8\u984d\u5957\u5165\u7a05\u7387\u7d1a\u8ddd\uff0c\u8a08\u7b97\u51fa\u6700\u7d42\u7684\u7e73\u7a05\u91d1\u984d\u3002<\/p>\n\n\n\n<p>\u7c21\u55ae\u4f86\u8aaa\uff0c\u6211\u5011\u53ef\u4ee5\u6839\u64da\u4e0b\u5217\u516c\u5f0f\u8a08\u7b97\u51fa\u6240\u5f97\u6de8\u984d\uff1a<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u6240\u5f97\u7e3d\u984d \u2013 \u514d\u7a05\u984d \u2013 \u6a19\u6e96\u6263\u9664\u984d\/\u5217\u8209\u6263\u9664\u984d \u2013 \u7279\u5225\u6263\u9664\u984d \uff08\u2013 \u57fa\u672c\u751f\u6d3b\u8cbb\u5dee\u984d\uff09\uff1d\u6240\u5f97\u6de8\u984d<\/mark><\/strong><\/p>\n\n\n\n<p>\u5982\u679c\u4f60\u6709\u6276\u990a\u76f4\u7cfb\u89aa\u5c6c\uff0c\u5c31\u53ef\u591a\u6263\u9664\u89aa\u5c6c\u7684\u514d\u7a05\u984d\u8207\u7279\u5225\u6263\u9664\u984d\uff0c\u6bd4\u5982\u4f60\u6709\u6276\u990a 6 \u6b72\u4ee5\u4e0b\u5e7c\u5152\uff0c\u5c31\u53ef\u4ee5\u591a\u6263\u9664 9.7 \u842c\u5143\u7684\u514d\u7a05\u984d\u300115 \u842c\u5143\u7684\u5e7c\u5152\u5b78\u524d\u6263\u9664\u984d\u3002\u60f3\u66f4\u9032\u4e00\u6b65\u66b8\u89e3\u8a72\u4f7f\u7528\u6a19\u6e96\u6263\u9664\u984d\u9084\u662f\u5217\u8209\u6263\u9664\u984d\uff0c\u53ef\u53c3\u8003<a href=\"https:\/\/roo.cash\/blog\/itemized-deduction-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5217\u8209\u6263\u9664\u984d\u662f\u4ec0\u9ebc<\/a>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-step-2-\u6240\u5f97\u6de8\u984d\u6bd4\u5c0d\u7a05\u7d1a\u8ddd\u8868\"><span class=\"ez-toc-section\" id=\"Step2_%E6%89%80%E5%BE%97%E6%B7%A8%E9%A1%8D%E6%AF%94%E5%B0%8D%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8\"><\/span>Step.2 \u6240\u5f97\u6de8\u984d\u6bd4\u5c0d\u7a05\u7d1a\u8ddd\u8868<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6700\u7d42\u8981\u7e73\u7d0d\u7684\u7a05\u91d1\u662f\u7528\u9019\u500b\u516c\u5f0f\u7b97\u51fa\u4f86\u7684\uff1a<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u6240\u5f97\u6de8\u984d x \u7a05\u7387\u7d1a\u8ddd \u2013 \u7d2f\u9032\u5dee\u984d \uff1d \u61c9\u7d0d\u7a05\u984d<\/mark><\/strong>\u3002\u6240\u4ee5\uff0c\u7576\u4f60\u7b97\u51fa\u6240\u5f97\u6de8\u984d\u5f8c\uff0c\u53bb\u5c0d\u7167\u7a05\u7387\u7d1a\u8ddd\u8868\u7684\u91d1\u984d\uff0c\u627e\u5230\u5c0d\u61c9\u7684\u7a05\u7387\u3001\u7d2f\u8a08\u5dee\u984d\uff0c\u6bd4\u5982\u6240\u5f97\u7a05\u6de8\u984d\u662f 57 \u842c\u5143\uff0c\u5728\u7a05\u7387\u7d1a\u8ddd\u8868\u4e0a\u5c0d\u61c9\u7684\u5c31\u662f 5% \u7a05\u7387\u3001\u7d2f\u9032\u5dee\u984d\u662f 0 \u5143\uff0c\u90a3\u9ebc\u61c9\u7d0d\u7a05\u984d\u5c31\u662f\u300c57 \u842c x 5% &#8211; 0 \u5143\u300d\uff0c\u5982\u6b64\u5c31\u80fd\u5feb\u901f\u6c42\u51fa\u81ea\u5df1\u7684\u6240\u5f97\u7a05\u61c9\u7d0d\u7a05\u6b3e\u3002\u4e0b\u8868\u7684\u5c0d\u7167\u8868\u683c\uff0b\u516c\u5f0f\u4f9b\u60a8\u53c3\u8003\uff01<\/p>\n\n\n\n<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-v8gi{background-color:#FFF;border-color:#c0c0c0;text-align:center;vertical-align:top}\n.tg .tg-hg56{background-color:#efefef;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:left;vertical-align:top}\n.tg .tg-nyzk{background-color:#FFF;border-color:#c0c0c0;text-align:left;vertical-align:top}\n.tg .tg-otbx{background-color:#112858;border-color:#c0c0c0;color:#FFF;font-size:20px;font-weight:bold;text-align:center;\n  vertical-align:top}\n.tg .tg-yvml{background-color:#efefef;border-color:#c0c0c0;color:#404040;text-align:left;vertical-align:top}\n.tg .tg-7fmc{background-color:#efefef;border-color:#c0c0c0;color:#434343;font-size:14px;text-align:center;vertical-align:top}\n.tg .tg-u4qj{background-color:#efefef;border-color:#c0c0c0;text-align:left;vertical-align:top}\n<\/style>\n<figure class=\"wp-block-table need-scroll\">\n<table class=\"tg\" style=\"width: 100%\">\n<colgroup>\n<col style=\"width: 25%\">\n<col style=\"width: 25%\">\n<col style=\"width: 25%\">\n<col style=\"width: 25%\">\n<\/colgroup>\n<thead>\n  <tr>\n    <th class=\"tg-otbx\" colspan=\"4\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#FFF;background-color:transparent\">\u6240\u5f97\u7a05\u7d1a\u8ddd\u8a66\u7b97<\/span><\/th>\n  <\/tr>\n<\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-7fmc\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u516c\u5f0f\uff08\u4e00\uff09<\/span><\/td>\n    <td class=\"tg-hg56\" colspan=\"3\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6240\u5f97\u7e3d\u984d \u2013 \u514d\u7a05\u984d \u2013 \u6a19\u6e96\u6263\u9664\u984d\uff0f\u5217\u8209\u6263\u9664\u984d \u2013 \u7279\u5225\u6263\u9664\u984d \uff08\u2013 \u57fa\u672c\u751f\u6d3b\u8cbb\u5dee\u984d\uff09\uff1d\u6240\u5f97\u6de8\u984d<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-hg56\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u9805\u76ee<\/span><\/td>\n    <td class=\"tg-hg56\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u9069\u7528\u689d\u4ef6<\/span><\/td>\n    <td class=\"tg-u4qj\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">2026 \u514d\u7a05\u984d<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u514d\u7a05\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u4e00\u822c\u570b\u6c11<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 97,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u5e74\u6eff 70 \u6b72\u7684\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3001\u914d\u5076\u53ca\u53d7\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6276\u990a\u4e4b\u76f4\u7cfb\u5c0a\u89aa\u5c6c<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 145,500<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6a19\u6e96\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u55ae\u8eab<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 131,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u592b\u59bb<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 262,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" rowspan=\"7\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u85aa\u8cc7\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 218,000<\/span><br><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\uff08\u6216\u662f\u85aa\u8cc7\u5fc5\u8981\u8cbb\u7528\u6700\u9ad8 3%\uff09<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u8eab\u5fc3\u969c\u7919\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 218,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u5e7c\u5152\u5b78\u524d\u7279\u5225\u6263\u9664\u984d(6\u6b72\u4ee5\u4e0b)<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u7b2c\u4e00\u80ce NT$ 150,000\u3001\u7b2c\u4e8c\u80ce\u8d77 NT$ 225,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u6559\u80b2\u5b78\u8cbb\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 25,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u5132\u84c4\u6295\u8cc7\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 270,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u9577\u671f\u7167\u9867\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 180,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">\u623f\u5c4b\u79df\u91d1\u652f\u51fa\u7279\u5225\u6263\u9664\u984d<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 180,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-yvml\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#404040\">\u57fa\u672c\u751f\u6d3b\u8cbb<\/span><\/td>\n    <td class=\"tg-nyzk\" colspan=\"3\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 213,000<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u516c\u5f0f\uff08\u4e8c\uff09<\/span><\/td>\n    <td class=\"tg-u4qj\" colspan=\"3\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6240\u5f97\u6de8\u984d x \u7a05\u7387\u7d1a\u8ddd \u2013 \u7d2f\u9032\u5dee\u984d \uff1d \u61c9\u7d0d\u7a05\u984d<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-u4qj\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u6240\u5f97\u6de8\u984d<\/span><\/td>\n    <td class=\"tg-u4qj\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7a05\u7387<\/span><\/td>\n    <td class=\"tg-u4qj\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000\">\u7d2f\u9032\u5dee\u984d<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 0 ~ NT$ 590,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">5%<\/span><\/td>\n<td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 0<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 590,001 ~ NT$ 1,330,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">12%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 41,300<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 1,330,001 ~ NT$ 2,660,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">20%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 147,700<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 2,660,001 ~ NT$ 4,980,000<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">30%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 413,700<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-v8gi\" colspan=\"2\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 4,980,001 \u4ee5\u4e0a<\/span><\/td>\n    <td class=\"tg-nyzk\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">40%<\/span><\/td>\n    <td class=\"tg-v8gi\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:#FFF\">NT$ 911,700<\/span><\/td>\n  <\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<table id=\"tablepress-2\" class=\"tablepress tablepress-id-2 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><span style=\"font-size:24px; color:#FFF\">\ud83d\udd25 \u888b\u9f20\u91d1\u878d \u672c\u6708\u7cbe\u9078\u4fe1\u7528\u5361\ud83d\udd25<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td colspan=\"2\" class=\"column-1\"><a href=\"https:\/\/roo.cash\/goto\/w03SG\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/blog-media-cdn.roo.cash\/blog\/wp-content\/uploads\/2026\/05\/01003435\/AD_CC_2604_08_%E5%8F%B0%E6%96%B0%E4%BF%A1%E7%94%A8%E5%8D%A1_628x628.png\" alt=\"\u53f0\u65b0\u9996\u5237\u79ae\" width=\"628\" height=\"628\" class=\"aligncenter size-full wp-image-12216\" \/><\/a><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td colspan=\"2\" class=\"column-1\"><span style=\"font-size:16px; font-weight:bold; text-align:center; display:block;\">\ud83d\udd25 \u6d3b\u52d5\u671f\u9593 \ud83d\udd25<br \/>\n <span style=\"\"font-size:16px; color:#C13200; font-weight:bold;\">2026\/05\/01~2026\/05\/31<\/span> <span style=\"font-size:18px; font-weight:bold; color:#FF5733; text-align:center; display:block;\"><br \/>\n\u274d \u5b8c\u6210\u6307\u5b9a\u689d\u4ef6\u5373\u4eab\u597d\u79ae 4 \u9078 1 \u274d <br \/>\n<\/span><br>\ud83c\udf81 American Explorer 29\u540b AP9 \u62c9\u687f\u7bb1\uff08\u4e0d\u6311\u8272\uff09 \ud83c\udf81 \u5168\u806f\u96fb\u5b50\u79ae\u5238 1,500 \u5143\uff08\u5b9c\u777f\uff09 <br \/>\n\ud83c\udf81 SONY \u5168\u7f69\u5f0f\u8033\u6a5f\uff08WH-CH520\uff09 <br \/>\n\ud83c\udf81 BRUNO2\u4eba\u4efd\u96fb\u5b50\u934b (\u5927\u9ea5\u767d) <br><br \/>\n\u2728 \u6307\u5b9a\u4efb\u52d9 \u2728<br \/>\n\u2691 \u900f\u904e\u888b\u9f20\u91d1\u878d\u6307\u5b9a\u9023\u7d50\u7533\u8acb<br>\u2691 \u65bc2026\/06\/12\u524d ( \u542b ) \u6838\u5361 <br>\u2691 \u65bc\u6838\u5361 30 \u5929\u5167\u65b0\u589e\u4e00\u822c\u6d88\u8cbb\u7d2f\u7a4d\u9054 $3,000 \u5143<\/span><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td colspan=\"2\" class=\"column-1\"><a href=\"https:\/\/roo.cash\/goto\/w03SG\" class=\"roo-button\">\u7acb\u5373\u7533\u8fa6<\/a><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td colspan=\"2\" class=\"column-1\"><span style=\"font-size:14px; color:#808080\">\u8b39\u614e\u7406\u8ca1  \u4fe1\u7528\u81f3\u4e0a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u8a66\u7b97\u7bc4\u4f8b\"><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8%E8%A9%A6%E7%AE%97%E7%AF%84%E4%BE%8B\"><\/span>\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u8a66\u7b97\u7bc4\u4f8b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/roo.cash\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#14a571\" class=\"has-inline-color\">\u888b\u9f20\u91d1\u878d<\/mark><\/a>\u63d0 2 \u500b\u6240\u5f97\u7a05\u8a66\u7b97\u7bc4\u4f8b\uff0c\u5982\u679c\u4f60\u81ea\u5df1\u4e26\u4e0d\u7b26\u5408\u4ee5\u4e0b\u60c5\u5883\uff0c\u53ef\u4ee5\u53c3\u8003\u300c<a href=\"https:\/\/roo.cash\/blog\/income-tax-calculation-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5e74\u6536\u591a\u5c11\u8981\u7e73\u7a05\uff1f\u7d9c\u5408\u6240\u5f97\u7a05\u9019\u6a23\u7b97\uff01\u544a\u8a34\u4f60\u4e0d\u540c\u6536\u5165\u8207\u8eab\u4efd\u8981\u7e73\u591a\u5c11\u7a05\uff01<\/a>\u300d\uff0c\u627e\u5230\u9069\u5408\u81ea\u5df1\u7684\u60c5\u5883\uff0c\u4e26\u5c07\u81ea\u5df1\u7684\u6536\u5165\u5e36\u5165\u8a08\u7b97\u54e6\uff01<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u7bc4\u4f8b\u4e00-\u55ae\u8eab\u7121\u79df\u5c4b\"><span class=\"ez-toc-section\" id=\"%E7%AF%84%E4%BE%8B%E4%B8%80%EF%BC%9A%E5%96%AE%E8%BA%AB%E7%84%A1%E7%A7%9F%E5%B1%8B\"><\/span>\u7bc4\u4f8b\u4e00\uff1a\u55ae\u8eab\u7121\u79df\u5c4b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u674e\u5148\u751f 2025 \u5e74\u7684\u7e3d\u6536\u5165\u70ba NT$ 84 \u842c\uff0c\u6c92\u6709\u7d50\u5a5a\u3001\u6c92\u6709\u5c0f\u5b69\u3001\u6c92\u6709\u9577\u8f29\u53ef\u6276\u990a\uff0c\u4e14\u6c92\u6709\u5728\u5916\u79df\u5c4b\u3002<br><br>\u6839\u64da\u4eca\u5e74\u5831\u7a05\u7684\u6263\u9664\u984d\uff0c\u514d\u7a05\u984d NT$ 9.7 \u842c\u3001\u6a19\u6e96\u6263\u9664\u984d NT$ 13.1 \u842c\u3001\u85aa\u8cc7\u6240\u5f97\u7279\u5225\u6263\u9664\u984d NT$ 21.8 \u842c\uff0c\u7e3d\u6536\u5165 84 \u842c\u5143\u6263\u9664\u5f8c\u7684\u6240\u5f97\u6de8\u984d\u70ba NT$ 39.4 \u842c\uff0c\u5c0d\u7167\u7a05\u7387\u7d1a\u8ddd\u8868\u7684\u6240\u5f97\u6de8\u984d\uff0c\u662f\u843d\u5728 5%\uff0c\u6240\u4ee5\u61c9\u7e73\u91d1\u984d\u5c31\u662f\uff1a<\/p>\n\n\n\n<p>\u61c9\u7e73\u91d1\u984d\uff1dNT$ 417,000\uff0a5%\uff0dNT$ 0\uff1dNT$ 19,700<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u7bc4\u4f8b\u4e8c-\u96d9\u85aa\u592b\u59bb\"><span class=\"ez-toc-section\" id=\"%E7%AF%84%E4%BE%8B%E4%BA%8C%EF%BC%9A%E9%9B%99%E8%96%AA%E5%A4%AB%E5%A6%BB\"><\/span>\u7bc4\u4f8b\u4e8c\uff1a\u96d9\u85aa\u592b\u59bb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u738b\u5148\u751f\u8207\u6797\u5c0f\u59d0\u592b\u59bb\u5169\u4eba 2025 \u5e74\u7684\u7e3d\u6536\u5165\u70ba NT$ 260 \u842c\uff0c\u6c92\u6709\u79df\u623f\u3001\u6c92\u6709\u5c0f\u5b69\u4e5f\u6c92\u6709\u6276\u990a\u9577\u8f29\uff0c\u7e3d\u6536\u5165\u6263\u9664\u5169\u4eba\u7684\u514d\u7a05\u984d NT$ 19.4 \u842c\u3001\u592b\u59bb\u6a19\u6e96\u6263\u9664\u984d NT$ 26.2 \u842c\u3001\u85aa\u8cc7\u6240\u5f97\u7279\u5225\u6263\u9664\u984d NT$ 43.6 \u842c\u5f8c\uff0c\u53ef\u5f97\u5230\u6240\u5f97\u6de8\u984d\u70ba NT$ 170.8 \u842c\uff0c\u5c0d\u7167\u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\u8868\u662f\u843d\u5728 20%\uff0c\u6240\u4ee5\u61c9\u7e73\u91d1\u984d\u5c31\u662f\uff1a<\/p>\n\n\n\n<p>\u61c9\u7e73\u91d1\u984d\uff1dNT$ 1,708,000 \uff0a20%\uff0dNT$ 147,700\uff1dNT$ 193,900<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u5e38\u898b\u554f\u984c\"><span class=\"ez-toc-section\" id=\"%E6%89%80%E5%BE%97%E7%A8%85%E7%B4%9A%E8%B7%9D%E8%A1%A8%E5%B8%B8%E8%A6%8B%E5%95%8F%E9%A1%8C\"><\/span>\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u5e38\u898b\u554f\u984c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1744704406149\"><strong class=\"schema-faq-question\">Q1. \u6240\u5f97\u7a05\u591a\u5c11\u8981\u7533\u5831\u7e73\u7a05\uff1f<\/strong> <p class=\"schema-faq-answer\">\u4f9d\u73fe\u884c\u7a05\u5236\uff0c\u57fa\u672c\u514d\u7a05\u9580\u6abb\u70ba44.6\u842c\u5143\uff08\u514d\u7a05\u984d9.7\u842c\u5143 + \u6a19\u6e96\u6263\u9664\u984d13.1\u842c\u5143 + \u85aa\u8cc7\u6263\u9664\u984d21.8\u842c\u5143\uff09\uff0c\u5982\u679c\u5e74\u6536\u4f4e\u65bc44.6\u842c\u5143\uff0c\u5247\u4e0d\u9700\u8981\u7e73\u7d0d\u7d9c\u5408\u6240\u5f97\u7a05\uff0c\u4f46\u4ecd\u8981\u5831\u7a05\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1646999259673\"><strong class=\"schema-faq-question\">Q2. \u500b\u4eba\u7d9c\u5408\u6240\u5f97\u7a05\u7d1a\u8ddd\u5982\u4f55\u8a66\u7b97\uff1f<\/strong> <p class=\"schema-faq-answer\">\u6240\u5f97\u7a05\u8ab2\u7a05\u7d1a\u8ddd\u8a66\u7b97\u9700\u8981\u5957\u5165 2 \u500b\u516c\u5f0f\uff0c\u7b2c\u4e00\u6b65\u662f\u6839\u64da\u500b\u4eba\u7684\u514d\u7a05\u984d\u548c\u6263\u9664\u984d\uff0c\u5e36\u5165\u6240\u5f97\u6de8\u984d\u516c\u5f0f\uff0c\u63a5\u8457\u7b2c\u4e8c\u6b65\u9a5f\u662f\u5957\u5165\u61c9\u7d0d\u7a05\u984d\u516c\u5f0f\u5f8c\uff0c\u53c3\u8003\u6240\u5f97\u7a05\u8ab2\u7a05\u7d1a\u8ddd\u7d2f\u9032\u7a05\u7387\u8868\uff0c\u5c31\u53ef\u5f97\u77e5\u81ea\u5df1\u5be6\u969b\u8981\u7e73\u7a05\u7684\u91d1\u984d\uff01<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1682041573935\"><strong class=\"schema-faq-question\">Q3. \u8ca1\u653f\u90e8\u6240\u5f97\u7a05\u7d1a\u8ddd\u8a66\u7b97\u5de5\u5177\u8a72\u600e\u9ebc\u4f7f\u7528\uff1f<\/strong> <p class=\"schema-faq-answer\">\u8ca1\u653f\u90e8\u8cbc\u5fc3\u5730\u5728\u8ca1\u653f\u90e8\u7a05\u52d9\u5165\u53e3\u7db2\u4e0a\u63d0\u4f9b\u4e86\u7d9c\u5408\u6240\u5f97\u7a05\u8a66\u7b97\u5de5\u5177\uff0c\u9ede\u64ca\u9032\u5165\u5b98\u65b9\u7db2\u7ad9\u5f8c\uff0c\u6309\u7167\u300c\u7dda\u4e0a\u670d\u52d9\u300d\u2192\u300c\u7dda\u4e0a\u7a05\u52d9\u8a66\u7b97\u300d\u2192\u300c\u7c21\u6613\u4f30\u7b97\u570b\u7a05\u7a05\u984d\u300d\u2192\u300c\u7d9c\u5408\u6240\u5f97\u7a05\u8a66\u7b97\u300d\u5f8c\u5373\u53ef\u5230\u9054\u6240\u5f97\u7a05\u7d1a\u8ddd\u8a66\u7b97\u9801\u9762\uff01<\/p> <\/div> <\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u4f60\u53ef\u80fd\u6709\u8208\u8da3\"><span class=\"ez-toc-section\" id=\"%E4%BD%A0%E5%8F%AF%E8%83%BD%E6%9C%89%E8%88%88%E8%B6%A3%EF%BC%9A\"><\/span><strong>\u4f60\u53ef\u80fd\u6709\u8208\u8da3\uff1a<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-roo-cash wp-block-embed-roo-cash\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"AU0XmOK2iR\"><a href=\"https:\/\/roo.cash\/blog\/income-tax\/\">\u3010\u4e0d\u65b7\u66f4\u65b0\u30112026 \u5168\u53f0\u6240\u5f97\u7a05\u4fe1\u7528\u5361\u7e3d\u6574\u7406\uff01\u6240\u5f97\u7a05\u56de\u994b\u512a\u60e0\u770b\u9019\u7bc7\u5c31\u5920\uff01<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u3010\u4e0d\u65b7\u66f4\u65b0\u30112026 \u5168\u53f0\u6240\u5f97\u7a05\u4fe1\u7528\u5361\u7e3d\u6574\u7406\uff01\u6240\u5f97\u7a05\u56de\u994b\u512a\u60e0\u770b\u9019\u7bc7\u5c31\u5920\uff01 &#8212; \u5c08\u6b04\u6587\u7ae0 - \u888b\u9f20\u91d1\u878d Roo.Cash\" src=\"https:\/\/roo.cash\/blog\/income-tax\/embed\/#?secret=ZDnWHWxUMC#?secret=AU0XmOK2iR\" data-secret=\"AU0XmOK2iR\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-roo-cash wp-block-embed-roo-cash\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"839Zc9n4MU\"><a href=\"https:\/\/roo.cash\/blog\/license-tax-creditcard-recommendation\/\">2026 \u724c\u7167\u7a05\u4fe1\u7528\u5361\u653b\u7565\u300b\u7e73\u724c\u7167\u7a05\u5237\u54ea\u5f35\u6700\u5212\u7b97\uff1f\u4fe1\u7528\u5361\u7e73\u7a05\u56de\u994b\u3001\u5206\u671f\u512a\u60e0\u4e00\u6b21\u770b\uff01<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"2026 \u724c\u7167\u7a05\u4fe1\u7528\u5361\u653b\u7565\u300b\u7e73\u724c\u7167\u7a05\u5237\u54ea\u5f35\u6700\u5212\u7b97\uff1f\u4fe1\u7528\u5361\u7e73\u7a05\u56de\u994b\u3001\u5206\u671f\u512a\u60e0\u4e00\u6b21\u770b\uff01 &#8212; \u5c08\u6b04\u6587\u7ae0 - \u888b\u9f20\u91d1\u878d Roo.Cash\" src=\"https:\/\/roo.cash\/blog\/license-tax-creditcard-recommendation\/embed\/#?secret=BETvGswDyW#?secret=839Zc9n4MU\" data-secret=\"839Zc9n4MU\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-roo-cash wp-block-embed-roo-cash\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"5lpEUsq9r1\"><a href=\"https:\/\/roo.cash\/blog\/parenting-income-tax\/\">2026 \u6276\u990a\u89aa\u5c6c\u6240\u5f97\u7a05\u300b\u6276\u990a\u7533\u5831\u65b9\u5f0f\u3001\u6276\u990a\u89aa\u5c6c\u689d\u4ef6\u4e00\u7bc7\u641e\u61c2<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"2026 \u6276\u990a\u89aa\u5c6c\u6240\u5f97\u7a05\u300b\u6276\u990a\u7533\u5831\u65b9\u5f0f\u3001\u6276\u990a\u89aa\u5c6c\u689d\u4ef6\u4e00\u7bc7\u641e\u61c2 &#8212; \u5c08\u6b04\u6587\u7ae0 - \u888b\u9f20\u91d1\u878d Roo.Cash\" src=\"https:\/\/roo.cash\/blog\/parenting-income-tax\/embed\/#?secret=WKl143TNWJ#?secret=5lpEUsq9r1\" data-secret=\"5lpEUsq9r1\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-roo-cash wp-block-embed-roo-cash\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"qfAFTuRC7n\"><a href=\"https:\/\/roo.cash\/blog\/premium-listed-deduction\/\">\u4fdd\u96aa\u5217\u8209\u6263\u9664\u984d\u6709\u54ea\u4e9b\uff1f\u4fdd\u96aa\u8cbb\u6263\u9664\u984d 5 \u5927\u6ce8\u610f\u4e8b\u9805\u62b5\u7a05\u3001\u7bc0\u7a05\u8d85\u6709\u611f\uff01<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u4fdd\u96aa\u5217\u8209\u6263\u9664\u984d\u6709\u54ea\u4e9b\uff1f\u4fdd\u96aa\u8cbb\u6263\u9664\u984d 5 \u5927\u6ce8\u610f\u4e8b\u9805\u62b5\u7a05\u3001\u7bc0\u7a05\u8d85\u6709\u611f\uff01 &#8212; \u5c08\u6b04\u6587\u7ae0 - \u888b\u9f20\u91d1\u878d Roo.Cash\" src=\"https:\/\/roo.cash\/blog\/premium-listed-deduction\/embed\/#?secret=aCGiLEc3pK#?secret=qfAFTuRC7n\" data-secret=\"qfAFTuRC7n\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 \u5831\u7a05\u5c07\u5728\u4e94\u6708\u4efd\u767b\u5834\uff0c\u4eca\u5e74\u4e94\u6708\u6700\u5f8c\u4e00\u65e5\u9069\u9022\u5047\u65e5\uff0c\u56e0\u6b64\u5831\u7a05\u6642\u9593\u5c07\u5f9e 5\/1 \u958b\u59cb\u5230 6\/1 \u7d50\u675f\uff0c\u60f3\u77e5\u9053\u8981\u7e73\u591a\u5c11\u7a05\uff0c\u9664\u4e86\u89e3\u6240\u5f97\u7a05\u514d\u7a05\u984d\u4e4b\u5916\uff0c\u6240\u5f97\u7a05\u7d1a\u8ddd\u8868\u4e5f\u8981\u770b\u61c2\uff01\u56e0\u70ba\u6240\u5f97\u7a05\u7387\u7d1a\u8ddd\u8868\u624d\u80fd\u7b97\u51fa\u6700\u7d42\u7e73\u7a05\u91d1\u984d\uff0c\u888b\u9f20\u91d1\u878d\u5c07\u900f\u904e\u9019\u7bc7\u6587\u7ae0\uff0c\u5e36\u5927\u5bb6\u770b 2026 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