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個人綜合所得稅
個人綜合所得稅

一、綜合所得內容:
1.薪資所得:
  • 包括公、教、軍、警、公私事業職工薪資及提供勞務者的所得。
2.利息所得:
  • 包括公債、公司債、金融債券、各種短期票券、存款及私人間的借貸等利息之所得。
3.營利所得:
  • 包括公司股東所獲分配的股利總額、合作社社員所獲分配的盈餘總額、合夥組織營利事業之合夥人或獨資資本主所得的盈餘總額和個人一時貿易的盈餘等。
  • 公司股東所獲分配的股利總額或合作社社員所獲分配的盈餘總額,應按股利憑單所載股利淨額或盈餘淨額與可扣抵稅額的合計數計算。
  • 合夥組織營利事業之合夥人或獨資資本主所得的盈餘總額,應按核定之營利事業所得額計算。
4.執行業務所得:
  • 包括律師、會計師、建築師、醫師、作家、演員等之業務收入或演技收入,減除各項成本及必要費用後的餘額為執行業務所得。
  • 稿費演講費18萬免稅,超過18萬可減除30%必要費用。
5.租賃及權利金所得:
  • 包括財產出租的租金所得、財產出典典價經運用的所得或專利權、商標權、著作權、秘密方法及各種特許權利,供他人使用而取得的權利金所得。
  • 房屋及室內車位之租金收入可減除43%必要費用,以57%申報所得。
6.財產交易所得:
  • 包括財產及權利因交易而取得的所得。
  • 如:買賣房屋、預售屋之所得等。
7.競技、競賽及機會中獎之獎金或給與:
  • 包括參加各種競技、競賽及各種機會中獎的獎金或給與。
  • 統一發票中獎獎金:若超過2,000元(兩千元以下,依規定可免扣繳),直接扣繳20%的稅款。那麼,已扣繳的獎金,就不用再併入綜合所得額中申報。當然,已扣繳的稅額,也不能在綜合所得稅應納稅額中扣抵。
8.其他所得:
  • 不屬於以上各類的所得,就是其他所得。如:撫卹金、職工褔利金等。
  • 退職所得:包括個人領取之退休金、資遣費、退職金、離職金、終身俸及非屬保險給付之養老等所得。退職所得在一定金額以下時有免稅規定。
  • 自力耕作、漁、牧、林、礦之所得:以各該項全年收入減除成本及必要費用後的餘額為所得額。
 
二、各項扣除額免稅額
  1. 免稅額:(本人、配偶、受扶養親屬)
  2. ​標準扣除額:
  3. 列舉扣除額:
  • 捐贈
  • 保險費
  • 醫療及生育費
  • 災害損失
  • 自用住宅購屋借款利息
  • 房屋租金支出
 4.薪資所得特別扣除:
   5.財產交易損失
   6.儲蓄投資特別扣除
   7.殘障特別扣除
   8.教育學費特別扣除
   9.幼兒學前特別扣除額
 10.基本生活所需費用

三、股利分離課稅
1.合併課稅:股利所得可減除稅額 = 股利 X 8.5% (每一申報戶上限80,000元)
2.分離課稅:單一稅率28%
 
四、綜所稅申報
1.什麼時候申報?
  • 每年五月一日起到五月三十一日止。
2.要申報才可辦退稅?
  • 原則上若所得總額減除免稅額、扣除額後餘額為零元,則可以免辦理綜合所結算申報。
  • 但如果有扣繳稅款,則仍需要辦理結算申報,才能退稅。
3.如果忘了或來不及申報或有漏報怎麼辦?
  • 要儘快在國稅局未發現前自動補報並補繳所漏稅款。
  • 否則一旦被稽徵機關查到有短漏報所得或未申報的情形時,除了要補繳應繳的稅款外,還要處以漏稅額二倍或三倍以下的罰鍰。
五、綜合所得稅相關資訊
  1. 財政部電子申報繳稅服務網-綜合所得稅電子結算申報繳稅  網站連結
  2. 財政部稅務入口網-綜合所得稅  網站連結
 
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