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營所稅-未分配盈餘申報
營利事業所得稅-未分配盈餘申報

一、意義
  1. 公司當年度稅後淨利,若未於次年股東常會分配盈餘給股東,或分配後仍有盈餘金額,應加徵5%營利事業所得稅。
  2. 上述可分配盈餘,應先減除以前年度累積虧損。
  3. 股東盈餘申報:股東依據公司發給之「股利憑單」,報繳綜所稅。
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