稅改三讀通過喔...... - 會計
By Dorothy
at 2018-01-18T18:03
at 2018-01-18T18:03
Table of Contents
以下來自楊老師社團FB:
稅改今日即將三讀,比預期還快,我改版進度落後了,
第10版即將推出(兩稅合一確定走入歷史,今年應該不會考了??)
1、標準扣除額提高至12萬元(24萬)
2、薪資及身障扣除額各提高至20萬元
3、幼兒扣除額提高至12萬元
4、股利分離課稅調高為28%
5、營所稅率調高為20%,但所得額50萬以下中小企業的營所稅,
按每年調高1%之幅度,分3年調至20%。朝野黨團達成共識
(107年稅率18%,108年稅率19%,109年調為20%)
6、保留盈餘加徵降為5%
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