所得稅預扣款 薪資所得的扣繳 - 所得稅

By Thomas
at 2008-02-11T22:30
at 2008-02-11T22:30
Table of Contents
※ 引述《ivysky (曼)》之銘言:
: 薪資所得的扣繳方式如下:
: 1.固定薪資依薪資所得扣繳辦法之規定扣繳之。
: (http://www.ntat.gov.tw/chinese/04tax/taxdata/imc/P10~18.htm)
: 2.非固定薪資應按給付金額扣取6%,唯每次應扣繳稅額不超過新台幣2,000元者,
: 得免予扣繳,但應予申報。
: 3.兼職薪資應按給付金額扣取6%,唯每次應扣繳稅額不超過新台幣2,000元者,
: 得免予扣繳,但應予申報。
想請問如果在像地球村這樣的機構兼職的所得
需要被預扣 6% 的所得稅嗎?
因為往往每個月的薪水時數不一,也都低於二萬元以下
等於 6% 的扣繳稅額都沒超過 2,000 元
我一直覺得幾百元被先預扣感覺怪怪的:P
先謝謝大家的回答了!!!
--
Well I've seen things
That scarred and bruised and left me blind
So come on, listen along with me
I think you need a little company
--Verve, A NEW DECADE
--
: 薪資所得的扣繳方式如下:
: 1.固定薪資依薪資所得扣繳辦法之規定扣繳之。
: (http://www.ntat.gov.tw/chinese/04tax/taxdata/imc/P10~18.htm)
: 2.非固定薪資應按給付金額扣取6%,唯每次應扣繳稅額不超過新台幣2,000元者,
: 得免予扣繳,但應予申報。
: 3.兼職薪資應按給付金額扣取6%,唯每次應扣繳稅額不超過新台幣2,000元者,
: 得免予扣繳,但應予申報。
想請問如果在像地球村這樣的機構兼職的所得
需要被預扣 6% 的所得稅嗎?
因為往往每個月的薪水時數不一,也都低於二萬元以下
等於 6% 的扣繳稅額都沒超過 2,000 元
我一直覺得幾百元被先預扣感覺怪怪的:P
先謝謝大家的回答了!!!
--
Well I've seen things
That scarred and bruised and left me blind
So come on, listen along with me
I think you need a little company
--Verve, A NEW DECADE
--
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所得稅
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