|
新舊制所得稅稅率級距比較
[0 y& i) j6 P* o所得稅率
3 R' u/ f; W% v; j5 E# W | 申報96年度綜合所得稅適用 | 申報97年度綜合所得稅適用 | 舊制級距(元) | 累進差額 | 新制級距(元) | 累進差額 | 6%
4 d- n, }9 p, d2 m6 q9 @ | 0-370,000
, R7 ]$ O2 k4 ^$ e8 c% \ | 0
3 ?! p% W3 F) O, t" N/ O | 0-410,000
9 ~- ~! z! {" ]0 e6 s; m0 e. K6 l | 0
8 e/ E+ v: x# z4 s% m7 R& f7 O6 @2 }+ ? | 13%
' K5 F2 T2 w) D G2 | | 370,001-990,000# e4 m: b8 M J: T, u) n
| 25,9009 q5 p" M+ x. U
| 410,001-1,090,000- }% ]# v/ B" W& v, d
| 28,700
7 w8 \0 k% P3 r6 @ | 21%9 j( f+ m B) c: T8 E0 X9 I( N
| 990,001-1,980,000
) e% y! l: W! O0 v$ t0 G | 105,100
; t, p: Y( T% p; E5 U+ J5 V | 1,090,001-2,180,000- v$ E, B& E- h/ \/ T
| 115,900
A* i* S: n+ A$ I: Y | 30%
7 m5 O' N0 w5 `- ]' l* L$ L | 1,980,001-3,720,0006 F6 n; A( u0 g0 J
| 283,300
- ~9 Z( Z6 P" _1 x) V; k, T- @ | 2,180,001-4,090,000
2 G+ n0 E! U( L n C | 312,1001 h+ C: ~, I/ f( b w
| 40%/ F" g6 n! P {; K2 z# y4 \
| 3,720,001以上! Y$ x+ H+ A k+ q, l9 q8 e Q, y* F
| 655,300
8 R' F! V, s V+ [' j | 4,090,001以上
) }% H# \ f ?& m | 721,100, K- C6 n2 t& z5 h; K( g$ q
|
|
|