勞退保證收益 - 稅務
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By Jessica
at 2019-04-04T14:28
at 2019-04-04T14:28
Table of Contents
根據勞動部網頁
保證收益的基本精神就是,勞工退休金運用收益,不得低於當地銀行2年定期存款利率,
如有不足由國庫補足之.
請問一下
如果2017年勞退基金的收益是3%
2018年勞退基金的收益是-3%
(2017 與 2018的保證收益是1%)
請問實際收益是(1)還是(2)呢?
(1) 每年獨立計算
2017 收益 3%
2018 收益 1%
(2) 各年通算整合計算
2017 收益 1%
2018 收益 1%
因為 2017+2018兩年通算收益是0%,
所以2017與2018都只有1%收益
--
保證收益的基本精神就是,勞工退休金運用收益,不得低於當地銀行2年定期存款利率,
如有不足由國庫補足之.
請問一下
如果2017年勞退基金的收益是3%
2018年勞退基金的收益是-3%
(2017 與 2018的保證收益是1%)
請問實際收益是(1)還是(2)呢?
(1) 每年獨立計算
2017 收益 3%
2018 收益 1%
(2) 各年通算整合計算
2017 收益 1%
2018 收益 1%
因為 2017+2018兩年通算收益是0%,
所以2017與2018都只有1%收益
--
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稅務
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