假設你的所得淨額是60萬，那麼其中的54萬是用6%計算，剩下的6萬纔是用12%做計算。 國稅局為了方便大家計算，所以直接幫你算好差額，所以你只要把60萬ｘ12%－累進差額，就可以得到你要付的稅金了。 ➄附上足以證明費用與業務有關的文件，必要時，稅捐機關可以向納稅人或所得人要求，提供僱主開立與業務相關證明。 收入類別可分成 10 種：營業所得、執行業務所得、薪資所得、利息所得、租賃所得、權利金、農漁礦木所得、財產交易所得、競技或競賽及機會中獎獎金、退職所得、其他所得。
要注意的是基本生活費 19.2 萬元，並非人人都可扣除，基本生活費要大於免稅額、標準／列舉扣除額、儲蓄投資、身心障礙、教育學費、幼兒學前、長期照顧特別扣除額的加總，兩之間的差額纔可再另外扣除。 綜所稅試算：僅供參考 (109年) (本試算服務對於有配偶者，僅提供納稅義務人及配偶所得採合併計算稅額方式估算，另有股利所得者及薪資收入採必要費用減除者不適用本試算服務) 綜所稅試算條件輸入表格. （綜合所得總額－免稅額－扣除額）X稅率＝綜合所得稅. ，並說明它的使用方式；第二部分，綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額及課稅級距金額都做了調整，分享整理過的資訊給各位朋友。 [最新] 2021,2022年綜合所得稅試算,自動報稅計算Excel免費軟體表格app懶人包 隨著每年民國109年,110年,2020年,2021年四月的到來，大家就要開始準備五月底要繳稅的相關資料；然而， 通常這些資料的準備與計算是 相當惱人 109所得稅試算2025 的 。
109所得稅試算: 2023 自動加值信用卡推薦》一卡通.悠遊卡自動加值超高回饋看這裡！
單說公式可能不清楚，貸鼠先生就不同家庭組成、收入分別試算了不同案例的所得稅額，想知道更多詳細資訊，可以參考「所得稅試算教學攻略！教你算出不同身分.家庭要繳多少稅」。 您的瀏覽器不支援JavaScript功能，若網頁功能無法正常使用時，請開啟瀏覽器JavaScript狀態。 所得稅是將過去一年的所得，扣掉政府規定的「扣除額」、乘以課稅稅率，所得出的結果。 像是 2022 年 5 月要申報 2021 年的總收入、2023 年 5 月要申報 2022 年的總收入等以此類推，實際繳稅要以申報當下為主，不過我們還是能先試算大概要繳納多少所得稅。 貸鼠先生為您比較各種銀行貸款方案，一次 10 間以上銀行貸款比較，整理各家銀行信貸，提供快速試算功能精算每月還款金額，找出最低利息負擔方案，最適合精打細算的您。
因109年度適用之平均消費者物價指數未達上述應行調整標準，均免予調整，各項金額與108年度相同。 財政部表示，綜合所得稅的免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額及課稅級距金額，依所得稅法第5條第1項、同條第3項及第5條之1規定，每遇消費者物價指數較上次調整年度的指數上漲累計達3%以上時，按上漲程度調整之。 109所得稅試算 該等金額上次調整年度為102年度，適用的平均消費者物價指數101.67，與103年度適用的指數102.65相較，上漲0.96%，未達應行調整的標準(3%)，故免予調整。 財政部進一步說明，上述103年度綜合所得稅各項金額，納稅義務人於104年辦理103年度綜合所得稅結算申報時適用。 因為所得總額與其他加起來相同，兩者相減後為 0 元，因此，不用繳納稅金了！ 夫妻年收入也以相同的方式計算出來的，可以對照上方 2022 年的所得扣除額與稅率級距一覽表。
109所得稅試算: 服務園地
【用舊公式計算】免稅額＋標準/列舉＋薪資特別扣除額免稅額8.8ｘ4＝35.2萬元標準扣除額12ｘ2＝24萬元薪資扣除額20ｘ2＝40萬元基本生活費17.1ｘ4＝68.4萬元差額68.4萬－(35.2萬＋24萬＋40萬)＝-31萬元免稅額＋標準/列舉＋薪資特別扣除額＞基本生活費，無法做扣除額抵減。 (或治裝費、進修費、工具支出，每項限薪資的3%)身心障礙200,000儲蓄投資270,000教育學費25,000幼兒學前120,000長期照護120,000財產交易損失不超過申報的財產交易所得基本稅額基本所得免稅額(個人)670萬元保險死亡給付免稅額3330萬元※ 本站僅彙整資料，以上資訊將以國稅局官網公告為主。 (或治裝費、進修費、工具支出，每項限薪資的3%)身心障礙207,000儲蓄投資270,000教育學費25,000幼兒學前120,000長期照護120,000財產交易損失不超過申報的財產交易所得基本稅額基本所得免稅額(個人)670萬元保險死亡給付免稅額3330萬元※ 本站僅彙整資料，以上資訊將以國稅局官網公告為主。 這裡要特別注意基本生活費並不是人人都能用，而是與政府規定的公式「比大小」，才能確定是否能扣除、能扣除多少，這一項扣除對於有家庭的人較為有利，尤其時單薪或雙薪家庭，未婚、家中有身障成員、學齡前或大專子女的家庭，比較沒有辦法享受到。 想了解基本生活費請參考【2022 繳稅三大重點：基本生活費的計算方式】。 各種扣除額的規定與額度參考下表，或【2022扣除額、免稅額一覽表】；列舉/標準扣除額的選擇與規定參考【列舉/標準扣除額怎麼選？】。
- (或治裝費、進修費、工具支出，每項限薪資的3%)身心障礙207,000儲蓄投資270,000教育學費25,000幼兒學前120,000長期照護120,000財產交易損失不超過申報的財產交易所得基本稅額基本所得免稅額(個人)670萬元保險死亡給付免稅額3330萬元※ 本站僅彙整資料，以上資訊將以國稅局官網公告為主。
- 綜所稅試算：僅供參考 (109年) (本試算服務對於有配偶者，僅提供納稅義務人及配偶所得採合併計算稅額方式估算，另有股利所得者及薪資收入採必要費用減除者不適用本試算服務) 綜所稅試算條件輸入表格.
- 這裡要特別注意基本生活費並不是人人都能用，而是與政府規定的公式「比大小」，才能確定是否能扣除、能扣除多少，這一項扣除對於有家庭的人較為有利，尤其時單薪或雙薪家庭，未婚、家中有身障成員、學齡前或大專子女的家庭，比較沒有辦法享受到。
- 臺灣的稅率級距分成5%、12%、20% 、30%、40%，依你的所得淨額來決定稅率。
- 我是七味粉小編，喜歡上網逛論壇當個鄉民，在網站負責編寫資訊類、3C類的文章，偶爾也會玩玩手遊和耍廢，熱愛貓狗和攝影，希望可以嘗試各式各樣的領域並且透過文字的魔力和大家分享我的親身經歷。
- 軟體表格APP，主要是給一般上班族和民眾使用的，主要計算主要收入、兼職收入、儲蓄利息所得和股票股利所得等內容。
我是七味粉小編，喜歡上網逛論壇當個鄉民，在網站負責編寫資訊類、3C類的文章，偶爾也會玩玩手遊和耍廢，熱愛貓狗和攝影，希望可以嘗試各式各樣的領域並且透過文字的魔力和大家分享我的親身經歷。 臺灣的稅率級距分成5%、12%、20% 、30%、40%，依你的所得淨額來決定稅率。 不過並不是你的淨額落在12%就代表你繳的稅全部是12%。
109所得稅試算: 財政部公告: 綜合所得稅 各種額度的重大調整
一、免稅額：每人新臺幣(下同)85,000元；年滿70歲的納稅義務人本人、配偶及受納稅義務人扶養的直系尊親屬其免稅額為127,500元。 興趣包括數位金融、投資理財、獨立音樂、韓國文化。
您的瀏覽器不支援或未開啟JavaScript功能，將無法正常使用本系統，請開啟瀏覽器JavaScript功能，以利系統順利執行。 單身族羣年收入 408,000以下免繳稅、雙薪無小孩族羣年收入未達816,000免繳稅、雙薪扶養一位大專以下學童或未滿70歲長輩族羣，年收入：904,000 免繳稅，雙薪扶養一位 109所得稅試算2025 未滿 5 歲學前幼兒，年收入 1,024,000元以下免繳稅。 貸鼠先生希望能建立一個安全、值得信任的平臺，讓民眾可以在這裡找到最好的金融方案，用資金繼續實現夢想的藍圖。 貸鼠先生聯手多間銀行提供優惠金融方案，不僅運用 Gogolook 防詐資料庫與 AI 技術，更符合金管會開放銀行 政策中資安認證與資料傳輸規範。 貸鼠先生為每一位民眾創造便捷、安全、高效的金融服務體驗，以實踐普惠金融的價值。 109所得稅試算2025 您使用的是已經不支援的過時作業系統，將無法瀏覽本網站，請更新您使用的作業系統以確保瀏覽的流暢與安全。
109所得稅試算: 所得稅試算申報與查詢教學懶人包 | 2023年2022年最新減稅扣除額稅率方案 (持續更新,Excel)
舉例來說，圖中的範例是單身的報稅資料，共計有一筆專任和兩筆兼職收入，股利有四筆資料；扣除額因為是單身，所以都人數都是1(夫妻請輸入2人即可)；最後，只需依右下方的級距表去輸入稅率即可自動計算。 首先，把過去一整年的收入減去扣除額，可獲得「所得淨額」，個人綜合所稅的免稅額和扣除額可直接參考下方表格，依據你的家庭狀態和身分對照金額。 財政部進一步說明，上述109年度各項金額，為納稅義務人於110年辦理109年度所得稅結算申報時適用。 軟體表格APP，主要是給一般上班族和民眾使用的，主要計算主要收入、兼職收入、儲蓄利息所得和股票股利所得等內容。 © 109所得稅試算2025 2022 Gogolook Co., Ltd. 本公司通過國際資訊安全標準 109所得稅試算2025 ISO27001、國際隱私資訊標準 ISO27701、銀行等級傳輸驗證。 本網站服務僅供貸款資訊比較，不提供代辦服務，也不收取費用。
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×5+l1KuW+m5ZL7vFTkR1tSsLV74BAye5KQSSe+rVZqx1Q0xv5KFuFOISHt5pO3Z/Kr9QlKtp2pxNoLYZQFBtNWcblGGsk45JHiA/OMk/hqwND6X766nqZSLo6o95k3Ta81mPVIlq29mNT3AtIW2pxYwVAA+w5dz5x3zamrbf2PcdlvWFU7ap0m25MT7EqAWE+AWOOAAn0AAxgj07Y189elzpVVedtX3WLE3Pum2Lzs275lJoNUbqC1xhHaCChl1vGVIOVeh9FDsoDBnPNRq29+1jdroB3Gg7f7KSrZrth3o7Oq8ag1vxG1UYISFOKQ4lacJ7HHc8uOOIVlRgVW6y6Fd9bcqm9nSHadbefAbeqtKJZm8QewLo5uEAHsCoDSj3F3E3gn7n3xG3jhVK5botx/8AIcurwY6XIMaKMFKGOOEoUohXIjuRyHYqUNaWmVen1hoOwZId7eZJBStP4pPcasVqs1LcYj278O5DT6hSVHSxzNJLsFT7utRUckn40/umPqGXs47Nod0pky7clIW+0hhIW7HlAduIJHlXjBHoDg/OkLBIU8fwOD+7XultY8ys/idcXgnfTSCSPiFNyQtmZuvTl3C6rNxrkv8AgXhRpblGYo7ijTaclzk2EK7LD+MeKVgYOew/Vwe5zNgeopNr7t1+89yqo8qJc7KlT1oYU6Q8lWWeKE5ISkFSQBnAI0hpagpZwc/266stNLJDuSgDuAcaVbX1DX9oXZOcpM0kRbuAK+969bG0DVsz49sqqVVqEiM40yyYa2EBSkEArW5jCcn2yfgaosiQ0iay868EtB5AUvBICAoZOBknt8Z1jpnNNoU02wAM5xjJP1OuyQmShOGBgd+x441mrrpaxzXSDUcFiCkZTtIYeKuRv51PbQXnYDFNtCvPVKqQarAqDUVyBJYQ8GHQpQK1tgJBA98ai1Z65qlXoTcSs7O29VIrigsMy5RdQlQyASlbZGR31V5TcdCseKT7cSc67uZEU8COyh9z40rJdal7t5umcD5LRtvhaN0jKtxt71uU2FWKfQq9t7R7YtxS1h96nOLdEfPJXJLDTXfKsZwM986Yl29Zex0G357Nt1mXV5qozjceI1TZEcFRSQAVOtoCRn1Pf8Dr57pUrIBUSM9xnXo/5VJx8Z7aVZeKprC04OfotHW6Eu3hkJk7a78X9svTZNDspcFMedIEl9UiKHVKWEJQMHPYYSO2pketjfVP+kn0NP0NOBJ/dy0h0OrdQWipRcHmR37415tNpdaUzkAjzH6/TTJlbUxt3WvOE5dSxOOS3JV9rb6ytsXNvIzl03siNdyoC/tDbdFmKbRLweIyhooIzx9FY+ukKz1ub6KyHJlFHxinjB/t1X7spRPEAj6emu2T6576czXWplAAdjHRN46CFhJIymxuN1Mbo7oW25aN2vUxcB15t9QYhhtfJCsjCgdLgKdQF/ZwCeWQT7DHrrEeT4iEvjI9la9Y0xKBwWCD7KxphNNJOd6Q5KdxxtjGGDAW4tK67psW44d223UPsNRhci27wC04UnCgUnsQQTnOtxuNuxfm7ciC/fFcMwU5K0RktRksoRzI5HCQMk8U9/oNRN5xxScBXhKI9ArykfII1jqjSPvLUAn5KirWBM8MMYOh5Lbs2b2/jVZaYaWml8Xs5APf21gyU8XcfPfWRFZBUoIfKvKfKUnBz+OvGYCl4A+yUg/jjWg4rYrx4qUQlPqfTTw6Q7solob001utMJ/9LRXqXFfJ/wBDJc4KQoj35cC38+fSXhoBWXT/AKv5+dZdHoleue46dRLTUtNalykNwFoWUeE+TlLnIDKQnHIq9RjPtpxTSGOdrm8ikZWB8TmnmE9Orzp1dolqXRetrVL8rrlVr85ahTUJSZEFDpcS44ADyU0QWz6ZThRJKfRB7JXa6udX7ifCvAotuTHW3FH1e+yraRj5PN9P9Wr3N247el81Suw6+8mVRYUOlN1qGkIRJltoPjK8PJSpskjKMke2dQC9Np7ErtUrFAv+3KVQXJ1KdlVW5bZcEJTcdspX4smMQW1FSkAZxyV2GT7XKy/ipb5ZZtmXj+6CQ0jUa/7Sc1rdHTf23bxDd4g6FumTjkf18FVbfKkPp2+29twPpZbpdvx5rzKs48WV4sonA9ylxtP7tem0rUh3aq9LYsiYlm6KlBMeIA5hbjBc5SWEKPqtbaUgD9ZKVoAJUBrD33uqFXLlqUamurVDjut0uGpQ4kssIbbTkZOCUo9Mn1OozRX6zAqNNg099porihQ8mMqSjxMFQ7jBV2I7j212ykpO92NtHvYBH+0wjaX0oYDwTj2VrEbbG9qDvZQdvnbwtW2qJ+RnqLFfK6xbUhSiuXNbYJ4S1uk5WoYcI9O4I1dm9eqGgI6e63vpspSF7kqpsVL7NHp61IkqWVpQpDrfFTjRbypS0lHLCD299UOpl0qqVa/LcWpG2r4YSnnJWD9lqbfoRISkELJA/wBKAckDmATzEnp94UihXemtzZc7aW/iADV4igqk1T0wp0Z8J1Cv2lZz2HM4AHOq22zUkm5KMdOh8ktJDHc3bwIZL0J9V3l08lcPcHqPVZvTdR96qtYMmNXa9BhLp9tVBRbdaqMlvklh1RSFJ4ecqITy4oOE5IGqwbVfyYlXrlOqFz7r7l1KkzLkae8Wj0VbqWoTEiR9qXGQpbmEN+MeZbAV5hkqJzrUb/b97iVhe1VO3etCOyzRL6g1D84aQsvUqpxw24nitPcsO5UkAKPFYKinH3R9LGVtPNJdbUlSFAKSr5B76jHNcx2HKFmglpXmOUYIVEa/sVtn0F0ys9RtSvOuXtd6KYqhW07cLxkPR1r5KIT5iVgJB+6EnjySO69V+6SKPetz70bhVa75jbsmVYVXm1J13gjwJMltY8NS88QEofQSVEDkonsMamv8pBuvAn9R1q7Zy3iunWrShWJTA9Xpbqx4LSc9iSQyr2wEE9hnWhvVc/YbpQuS7q9FMK7N61N0OkxUZDrVKA5yHVj1SFIHH/ntZ9eysjYo6QvcfWP6IBLzknJVctn0qEWO6onulJ4jt/WDp/WBfLG2e49Jvp+imqtUtUhaoaXQ34/iRnWgkqIISMudzg9vY+mkXtdDcjsIcHLBIOmk74TiUeOCTwGVJ7Y/drnVTIY6jfbyVjp270W6vLcvejdfdmKu0kSY9sWlyJ/IVCQYzCxnsHl55v8A1CzxJ78R2xCaLYUWGStTQyfXU7RT2mWy6gJwrunt3149vcY1q+tkkGOS2EIDsnUrwiUpmmJR9kbQlCh2I7kfTWY6jHdKiQRkEnXLI8RlaPTj5hrsyC43wOMpB4599Nck6lLYwsRxsu4aSfMvyj8Tp9/ygwYq0jbDZauRpb1sU2gLrM6JFkBlbrzaAyyrmUqGEFKjjichRHbOQg3VkNBbf3gcj51YHrCdVcI2X3WjhLkO6bYm0V51P6sp2MlxlBPz4ilj8Un41atl+zdUEP4Et+WVFXFuXM3uCVFmdW3VG1ZbtBc3aotPpNLlLpFLlCj/AGiqyGWW0DmvkPD7BbYBUpKiSe5xnWv2c6qKh0XM1qAa1W7+oF6wplUjOzKemO5AuJKUgpWEqXyaWOBOFHsU4AKVZX9q0/7VYFZmNrAfoNx+A+j38OW0otr/AABiEf8AOGuGqpU6RFRXKOpCajb8lmtwVOJ5JDzCwSFA+qCkq5D34jXSXWWF9A6dh9ZpOfgcJA0TDTmRvEFbdm6LhiUCnVCnVeoiRWnXK/UKky+pAmz5CgVlJSf9Uni2U+qVBwkDOtFcDMS65C59SjNw6p94VCG0llanP2nEowlZ+SAFHJJJ9/a6E1WBLqMinpjtuT3UVB6lMRgiI/4qUrQ4wjADKilYIAwClWO3YHVx5ilyl0yfEfg1Fns7DlN8HEqHwD3Pz899TFDHTGBlNVMw7AweviCnkAiDGxyDB5eKzf8AL/tAns3eMYD/AOWf/wD9evKRv7tMvATerOPfEZ/+DVIs/QaM65F/T9N7zvmPsmXpSXoFdYb8bSjsLyZ/fGf/AINejG/W0aeSVXkwM+/2Z/8Ag1SXJ+dGdB2fpved8x9kelJfdCu6nfbZ5OVrvRlWDkJEZ/v/AMGuXeoHaVaf0d4MI7egjP8A8GqQ50ZPzo/p6m9530+yPSsvQK6x352mPc3ixn/5Z/8Ag16t7+7TJQtP54sAqxg/Z3/4NUkyfnRk6P6fpveP0+yPSkvuhXhZ382gX5pF4xhj0xGf7/8ABrHd352lKifzzjke382f/g1SbP00ZOgbP0w/M76fZHpSXoFddG/e0yFpWi8mMjv/AOzP/wAGvRe/W0iHypq8mOJP/wC2f/g1STOjJ1n0BTe8fp9kelJfdCuy7vxtEpwqbvFjB794z/8ABrqN9tpT2N5Rx/0Z/wDg1SjJ+dGTo/p+m9530+yx6Ul6BXgG/GzqIym/z1ZUojA/mz/8GsX/AC8bTe94sf7s/wDwapTk6MnWBs/TD8zvp9kelJegV2mt/tqWT5LyY/fGfI/7GspvqH2mKcfnmy0R3wIzxSf3cNUbyfnRk6P6epervmPstvSsvQK8SuoPaYgpN5sDmRkoYfwB79uHrrwf372lU6tf55MKBPlxHe7f8GqSZOjJ1j+nqYfmd8x9lj0rKeQV5Gd/NnGowbF6sc1ZKsxn/X/qakW3PWHtLthXJNZ40m5BKguQFNSPtTCm23PvltxKCULI8vLBOCQPU5+fXL6a4z9NKR2OCJwc1x+n2WHXOVwxgfX7r64WD/KCdNtPYXMolz1e2BGKFyaBV0OzIz6VEhQiSG0lQWn1PiJQD+OlT1HdZm3F4OWtblm30l+nXTcH5RvSS2w+j7JDYdQIcRXJAU4gYW6sJB7pR64wPnOXFE5PcnR4hxjA03o9lbZQ3E3SCPEpGDwx546pWe9VNRCYpMEni7mQOR6669fFWvuHdSwa/U6k+7uBBjJROefjFuO+oPpU4VA54AjsR6j9w1sKNvpYK6xDmVe64SG4yXPMiM9nugIAOEfQap+VknOBrgknXTYtrquGIQtYzA8D900Fa5rQwAYV5p2+myNSb8OVeDJxgoWmM+laFAeqVBGR+7XdrqW21gxF0qZeEKt0p1BSuLJivK459SElACVf00FKh86otk6M/TSDtpqiRu5IxpHQg/dJd4cRgq60zcHYa56DUKPRN4nbSKkfaY8ObFlyqct9r9I2fDShXhr5JASvgsnOCpPrp5bRfysNcs7b+kUS/E2tX6hCZ+yh9pyUw6ptBKEKXhogkpCT2Az74OdfLgKI0FRPf41AzyNlfvhob4DOPqVpJK+U5cV9ILC3r6XqzutdfVL1Nbt0y5a29JTIoFm0elSnS00gANtrU80hoqACRxLnE8AVKx5QkOoDq5m9Tl+x7pvaowqRTKWlcejUmO0tTcCOogkFXEFxauKSpRwDxAAAAAqdzP0/q0cj76ayx9q3dJwsRv7M5wrdWzu7tPS46GnbujoIxn+bvf8AcjUqZ3/2bZGXLyYWoJxgRn+//BqjWSfXRnUQ+w08hyXH6fZPm3KRowAFdtzqA2pccKjeLAST6CM/2H/U10c342kUci8WP92f/g1SfJ+dGT861Gz9N1P0+yz6Ul90fJXZb372mbVyF4sfB/mz/wDBrsN+9pEOpUi8meI+Y72f+xqkmT86MnR/T9N7zvp9ln0pL0Cu07vrs+vKReDGDn1jPfwaatydUewd3dHP+TmVuZFYu+0a6KpQYqoUrk8gOlflWGikdnngApQ+6NfNDJ1zzVnJ7/jp3RWuKhk7SNxJ8f8A4kKitfUNw4BWxZ3gsKm1yvv028of5Kr8SOp5ksvhYeCkrThPh45I48Tk48ysE5751B3e2mXVY8arXgyxBlExpbhjvEIZcTwWogIJICVE9s+mqg81a45HOdW6G+zQxuiDGkO48efxWza57WlgA1V0K7vltJU7HsdaLtjJrdPpC6VVmfsz2cx5DgjuElvieTBaHYnsjBx6a96V1E7LVKnsW1uY41XqSwoGNKZDzFTp3/y7/A5T7+E5ybz6BJPLVKOR1xk60F6lNMKWRjXNGmuc/QrArXdn2RaMfzxRo0aNQyZI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhCNGjRoQjRo0aEI0aNGhC/9k=” width=”606px” alt=”109所得稅試算”/>