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薪資所得扣繳辦法

 
   
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薪資所得扣繳辦法 (民國 97 03 05 日 修正)
   1   
 
凡公教軍警人員及公私事業或團體按月給付職工之薪資,除依所得稅法准
予免徵所得稅者外,所有薪資之受領人,均應向其服務機關、團體或事業
之扣繳義務人填報免稅額申報表,載明其依所得稅法第十七條規定准予減
除免稅額之配偶及受扶養親屬之姓名、出生年月日及國民身分證統一編號
等事項。
   2   
 
薪資受領人於年度進行中遇有左列情事之一者,應於發生之日起十日內將
異動後情形,另依前條規定填表通知扣繳義務人。
一、結婚、離婚或配偶死亡。
二、受扶養親屬人數增加或減少。
   3   
 
扣繳義務人於接到薪資受領人填報之免稅額申報表後,應單獨列冊記載,
遇有異動通知者,並應辦理異動登記。
   4   
 
扣繳義務人於每月給付薪資時,應按各薪資受領人有無配偶及受扶養親屬
人數,適用薪資所得扣繳稅額表之規定,就其有無配偶、受扶養親屬人數
及全月薪資數額,分別按表列應扣稅額,扣取稅款。但依薪資所得扣繳稅
額表未達起扣標準者,免予扣繳。
薪資受領人遇有第二條規定異動時,其為結婚或增加受扶養親屬人數者,
扣繳義務人應自其異動發生之月份起,依異動情形辦理扣繳;其為離婚、
配偶死亡或減少受扶養親屬人數者,應自次年一月一日起,依其異動情形
辦理扣繳。
   5   
 
薪資受領人未依本辦法規定填報免稅額申報表者,應依各類所得扣繳率標
準第二條第一項第一款第二目規定,按全月給付總額扣取百分之六。
   6   
 
(刪除)
   7   
 
扣繳義務人應於每年一月底前,將上年度扣繳及免予扣繳薪資所得稅款之
受領人 (包括按日計算並按日給付之臨時工) 姓名、住址、國民身分證統
一編號及全年給付額,依規定格式,申報該管稽徵機關,並應於二月十日
前,將扣繳及免扣繳憑單填發納稅義務人。
   8   
 
薪資所得依本辦法規定,每月應扣繳稅額不超過新臺幣二千元者,免予扣
繳。
對同一納稅義務人全年給付金額不超過新臺幣一千元者,並得免依所得稅
法第八十九條第三項之規定列單申報該管稽徵機關。
   9   
 
本辦法適用之有關表式,由財政部訂之。
  10   
 
本辦法自發布日施行。
   
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全部 錯誤 (3) 不建議使用 (0) 問題 (56) 區塊 (5) 除外 (2) 計時(6)
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通知: Undefined index: HTTPS 在檔案中的第 /modules/tadtools/blocks/tadtools_qrcode.php 列 9
通知: Undefined variable: show_jquery 在檔案中的第 /modules/tadtools/jquery-print-preview.php 列 29
通知: Undefined index: test 在檔案中的第 /modules/tad_web/footer.php 列 282
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問題
0.000163 - SET NAMES 'utf8'
0.000067 - SET SQL_BIG_SELECTS = 1
0.000656 - SELECT * FROM config WHERE (conf_modid = '0' AND conf_catid = '1') ORDER BY conf_order ASC
0.000181 - SELECT sess_data, sess_ip FROM session WHERE sess_id = 'kfelisimljo89scdhgbuat77t7'
0.000194 - SELECT * FROM modules WHERE dirname = 'tad_web'
0.000308 - SELECT COUNT(*) FROM group_permission WHERE (gperm_modid = '1' AND (gperm_groupid = '3') AND gperm_name = 'module_read' AND gperm_itemid = '10')
0.000290 - SELECT * FROM config WHERE (conf_modid = '10') ORDER BY conf_order ASC
0.000168 - select * from tad_web where WebID='15'
0.000262 - select `ConfigName`,`ConfigValue` from tad_web_config where `WebID`='15'
0.000169 - update `tad_web` set `last_accessed`='2024-03-29 15:20:38' where `WebID`='15'
0.000233 - select `ConfigName`,`ConfigValue` from tad_web_config where `WebID`='15'
0.000181 - select `name`, `type`, `value` from tad_web_plugins_setup where `WebID`='15' and plugin='page'
0.000105 - SELECT COUNT(*) FROM banner
0.000267 - SELECT * FROM banner LIMIT 1, 1
0.000141 - UPDATE banner SET impmade = 3488882 WHERE bid = 2
0.000422 - SELECT * FROM config WHERE (conf_modid = '0' AND conf_catid = '3') ORDER BY conf_order ASC
0.000514 - SELECT DISTINCT gperm_itemid FROM group_permission WHERE gperm_name = 'block_read' AND gperm_modid = 1 AND gperm_groupid IN (3)
0.000946 - SELECT b.* FROM newblocks b, block_module_link m WHERE m.block_id=b.bid AND b.isactive=1 AND b.visible=1 AND m.module_id IN (0,10) AND b.bid IN (90,91,89,88,87,86,85,84,83,82,79,78,77,76,75,74,73,72,71,70,69,68,67,66,65,64,63,62,20,61,19,11,10,9,8,7,6,5,4,3,2,1,18,16,92,93,94,95,96) ORDER BY b.weight, m.block_id
0.000335 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'system_block_search.html') ORDER BY tpl_refid
0.000181 - select * from tad_themes where `theme_name`='for_tad_web_theme'
0.000144 - SELECT cfgname, cfgvalue FROM logcounterx_cfg
0.000118 - DELETE FROM logcounterx_ip WHERE acctime < 1711696238
0.000122 - SELECT accip FROM logcounterx_ip WHERE accip = '10.32.44.245'
0.000135 - UPDATE logcounterx_ip SET acctime = 1711696838 WHERE accip = '10.32.44.245'
0.000260 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'tadtools_qrcode_block.tpl') ORDER BY tpl_refid
0.000139 - SELECT cfgname, cfgvalue FROM logcounterx_cfg
0.000121 - SELECT cnt FROM logcounterx_count WHERE ymd = '2024-03-29'
0.000119 - SELECT cnt FROM logcounterx_count WHERE ymd = '2024-03-28'
0.000147 - SELECT cnt FROM logcounterx_count WHERE (ymd = '1111-11-11') OR (ymd = '1111/11/11')
0.000263 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'lcx_block_display.html') ORDER BY tpl_refid
0.000181 - update tad_web_page set `PageCount`=`PageCount`+1 where `PageID`='142'
0.000189 - select * from tad_web_page where PageID='142'
0.002036 - select PageID,PageTitle,PageSort from tad_web_page where CateID='0' order by PageSort
0.000235 - select * from `tad_web_files_center` where `col_name`='PageID' and `col_sn`='142' order by sort
0.000157 - SELECT * FROM users WHERE uid = '53'
0.000368 - select `AssistantType`,`AssistantID` from `tad_web_assistant_post` where `ColName`='PageID' and `ColSN`='142' and `CateID`='0'
0.000339 - select `AssistantType`,`AssistantID` from `tad_web_assistant_post` where `ColName`='PageID' and `ColSN`='142' and `CateID`='0'
0.000237 - select tag_name , count(*) from `tad_web_tags` where `WebID` = '15' and `col_name`='PageID' and `col_sn`='142' group by tag_name
0.000472 - select * from tad_web_blocks where `WebID`='15' and `BlockEnable`='1' and `BlockPosition`='side' order by `BlockPosition`,`BlockSort`
0.000141 - select power_val from `tad_web_power` where `WebID` = '15' and col_name='BlockID' and col_sn='512' and power_name='read'
0.000137 - SELECT `WebOwnerUid` FROM `tad_web` WHERE `WebID` = '15'
0.000180 - SELECT `uid` FROM `tad_web_roles` WHERE `WebID` = '15' and `role` = 'admin'
0.000159 - SELECT `uid`,`name`,`uname`,`email` FROM `users` WHERE `uid` in('1','54','77')
0.000146 - select power_val from `tad_web_power` where `WebID` = '15' and col_name='BlockID' and col_sn='526' and power_name='read'
0.000215 - SELECT `CateName`, `CateID` FROM `tad_web_cate` WHERE `WebID` = '15' AND `ColName` = 'page' AND `CateEnable` = '1' ORDER BY `CateSort` limit 0,40
0.001613 - SELECT `PageID`, `PageTitle`, `PageCount` FROM `tad_web_page` WHERE `CateID` = '31' ORDER BY `PageSort`
0.001458 - SELECT `PageID`, `PageTitle`, `PageCount` FROM `tad_web_page` WHERE `CateID` = '32' ORDER BY `PageSort`
0.001554 - SELECT `PageID`, `PageTitle`, `PageCount` FROM `tad_web_page` WHERE `CateID` = '33' ORDER BY `PageSort`
0.001488 - SELECT `PageID`, `PageTitle`, `PageCount` FROM `tad_web_page` WHERE `CateID` = '34' ORDER BY `PageSort`
0.000147 - select power_val from `tad_web_power` where `WebID` = '15' and col_name='BlockID' and col_sn='529' and power_name='read'
0.000135 - select power_val from `tad_web_power` where `WebID` = '15' and col_name='BlockID' and col_sn='530' and power_name='read'
0.000364 - SELECT * FROM tad_web WHERE WebEnable='1' ORDER BY CateID,WebSort
0.000168 - select `name`, `type`, `value` from tad_web_plugins_setup where `WebID`='15' and plugin='aboutus'
0.000152 - SELECT * FROM modules WHERE dirname = 'tad_login'
0.000138 - select `tt_theme`,`tt_use_bootstrap`,`tt_bootstrap_color`,`tt_theme_kind` from `tadtools_setup` where `tt_theme`='for_tad_web_theme'
0.000287 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'tad_web_tpl.tpl') ORDER BY tpl_refid
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包含檔案: 143 檔案
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XOOPS 使用 0.078 秒來載入。
XOOPS Boot 使用 0.019 秒來載入。
Module init 使用 0.017 秒來載入。
XOOPS output init 使用 0.017 秒來載入。
Module display 使用 0.019 秒來載入。
Page rendering 使用 0.006 秒來載入。