乙案稅率試算 - 股票
By Yuri
at 2017-10-08T12:06
at 2017-10-08T12:06
Table of Contents
CASE1:假設收入全由 所得總額=股利總額=1179666,可扣抵8.5%=80000上限
免稅額88000,標準扣除額110000,薪資所得特別扣除額0
所得淨額=1179666-88000-110000-0=981666
應納稅額=981666x12%-37800累進=80000
實納稅額=80000-80000=0 繳稅0元
健保費=1179666x1.91%=22532
繳稅0 但多拿一部分去繳健保費22532
實際繳稅0+22532=22532元
實際資本利得=1179666-22532=1157134
==================================
CASE2:假設收入全由 所得總額=股利總額=1017685,可扣抵8.5%=80000上限
免稅額88000,標準扣除額110000,薪資所得特別扣除額0
所得淨額=1017685-88000-110000-0=819685
應納稅額=819685x12%-37800累進=60562
實納稅額=60562-80000=-19438 退稅19438元
健保費=1017685x1.91%=19438
退稅19438 但健保費也是19438
一來一往抵銷 實際繳稅=-19438+19438=0元
實際資本利得=1017685-0=1017685
==================================
CASE3:假設收入全由 所得總額=股利總額=941176,可扣抵8.5%=80000
免稅額88000,標準扣除額110000,薪資所得特別扣除額0
所得淨額=941176-88000-110000-0=743176
應納稅額=743176x12%-37800累進=51381
實納稅額=51381-80000=-28619 退稅28619元
健保費=941176x1.91%=17976
退稅28619拿一部分去繳健保費17976
實際退稅28619-17976=10643元
實際資本利得=941176+10643=951819
===================================
CASE4:假設收入由 所得總額=薪資1200000+股利總額941176=2141176,可扣抵8.5%=80000
免稅額88000,標準扣除額110000,薪資所得特別扣除額180000
所得淨額=2141176-88000-110000-180000=1763176
應納稅額=1763176x20%-134600累進=218035
實納稅額=218035-80000=138035 繳稅138035元
健保費=941176x1.91%=17976
除繳稅138035外 多拿一部分去繳健保費17976
實際繳稅138035+17976=156011元
實際資本利得=2141176-156011=1985165
===================================
結論: 與其在意繳稅,不如想辦法多賺一點
--
免稅額88000,標準扣除額110000,薪資所得特別扣除額0
所得淨額=1179666-88000-110000-0=981666
應納稅額=981666x12%-37800累進=80000
實納稅額=80000-80000=0 繳稅0元
健保費=1179666x1.91%=22532
繳稅0 但多拿一部分去繳健保費22532
實際繳稅0+22532=22532元
實際資本利得=1179666-22532=1157134
==================================
CASE2:假設收入全由 所得總額=股利總額=1017685,可扣抵8.5%=80000上限
免稅額88000,標準扣除額110000,薪資所得特別扣除額0
所得淨額=1017685-88000-110000-0=819685
應納稅額=819685x12%-37800累進=60562
實納稅額=60562-80000=-19438 退稅19438元
健保費=1017685x1.91%=19438
退稅19438 但健保費也是19438
一來一往抵銷 實際繳稅=-19438+19438=0元
實際資本利得=1017685-0=1017685
==================================
CASE3:假設收入全由 所得總額=股利總額=941176,可扣抵8.5%=80000
免稅額88000,標準扣除額110000,薪資所得特別扣除額0
所得淨額=941176-88000-110000-0=743176
應納稅額=743176x12%-37800累進=51381
實納稅額=51381-80000=-28619 退稅28619元
健保費=941176x1.91%=17976
退稅28619拿一部分去繳健保費17976
實際退稅28619-17976=10643元
實際資本利得=941176+10643=951819
===================================
CASE4:假設收入由 所得總額=薪資1200000+股利總額941176=2141176,可扣抵8.5%=80000
免稅額88000,標準扣除額110000,薪資所得特別扣除額180000
所得淨額=2141176-88000-110000-180000=1763176
應納稅額=1763176x20%-134600累進=218035
實納稅額=218035-80000=138035 繳稅138035元
健保費=941176x1.91%=17976
除繳稅138035外 多拿一部分去繳健保費17976
實際繳稅138035+17976=156011元
實際資本利得=2141176-156011=1985165
===================================
結論: 與其在意繳稅,不如想辦法多賺一點
--
Tags:
股票
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