{"id":99492,"date":"2024-01-09T05:41:35","date_gmt":"2024-01-08T21:41:35","guid":{"rendered":"https:\/\/farenguakao.com\/?p=99492"},"modified":"2024-07-04T08:49:07","modified_gmt":"2024-07-04T00:49:07","slug":"year-end-bonuses","status":"publish","type":"post","link":"https:\/\/farenguakao.com\/year-end-bonuses\/","title":{"rendered":"\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\uff1f\u7e73\u591a\u5c11\uff1f\u600e\u9ebc\u7e73\uff1f\u52de\u57fa\u6cd5\u91cd\u9ede\u4e00\u6b21\u770b\uff01"},"content":{"rendered":"\n<p>\u53c8\u5230\u4e86\u4e00\u5e74\u4e4b\u672b\uff0c\u5404\u4f4d\u4e0a\u73ed\u65cf\u6700\u671f\u5f85\u7684\u4e0d\u5916\u4e4e\u4e00\u5b9a\u662f\u300c\u5e74\u7d42\u734e\u91d1\u300d\u5427\uff01<\/p>\n\n\n\n<p>\u60f3\u77e5\u9053\u5e74\u7d42\u734e\u91d1\uff0f\u5206\u7d05\u734e\u91d1\uff0f\u696d\u7e3e\u734e\u91d1\u7684\u5dee\u5225\u662f\u4ec0\u9ebc\uff1f\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\uff1f\u6263\u591a\u5c11\u5982\u4f55\u8a08\u7b97\uff1f\u4ec0\u9ebc\u6642\u5019\u7e73\u7a05\uff1f\u9019\u4e9b\u76f8\u95dc\u898f\u5b9a\u52de\u57fa\u6cd5\u662f\u5982\u4f55\u8aaa\u660e\u7684\uff0c\u4eca\u5929\u5e36\u4f60\u4e00\u6b21\u641e\u61c2\uff01<\/p>\n\n\n\n\n\n\n\n<div 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class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/farenguakao.com\/year-end-bonuses\/#%E6%9C%89%E6%9B%B4%E5%A4%9A%E8%B2%B8%E6%AC%BE%E5%95%8F%E9%A1%8C%E6%83%B3%E8%AB%AE%E8%A9%A2%E8%A9%B2%E6%80%8E%E9%BA%BC%E5%81%9A%EF%BC%9F\" title=\"\u6709\u66f4\u591a\u8cb8\u6b3e\u554f\u984c\u60f3\u8aee\u8a62\u8a72\u600e\u9ebc\u505a\uff1f\">\u6709\u66f4\u591a\u8cb8\u6b3e\u554f\u984c\u60f3\u8aee\u8a62\u8a72\u600e\u9ebc\u505a\uff1f<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"h-\u6bcf\u5e74\u90fd\u6703\u6709\u5e74\u7d42\u734e\u91d1\u55ce\"><span class=\"ez-toc-section\" id=\"%E6%AF%8F%E5%B9%B4%E9%83%BD%E6%9C%83%E6%9C%89%E5%B9%B4%E7%B5%82%E7%8D%8E%E9%87%91%E5%97%8E%EF%BC%9F\"><\/span>\u6bcf\u5e74\u90fd\u6703\u6709\u5e74\u7d42\u734e\u91d1\u55ce\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u5e74\u7d42\u734e\u91d1\u662f\u4ec0\u9ebc\">\u5e74\u7d42\u734e\u91d1\u662f\u4ec0\u9ebc\uff1f<\/h3>\n\n\n\n<p>\u300c\u5e74\u7d42\u734e\u91d1\u300d\u9867\u540d\u601d\u7fa9\u5c31\u662f\u5728\u5e74\u672b\u6642\uff0c\u4f01\u696d\u6703\u767c\u653e\u7684\u4e00\u7b46\u984d\u5916\u734e\u91d1\u3002\u5728\u8077\u5834\u4e2d\uff0c\u6bcf\u5e74\u5e95\u4f01\u696d\u767c\u653e\u7684\u5e74\u7d42\u734e\u91d1\u7e3d\u80fd\u8b93\u54e1\u5de5\u611f\u5230\u632f\u596e\uff0c\u800c\u4e14\u7d93\u5e38\u662f\u4f9d\u7167\u54e1\u5de5\u8a72\u5e74\u7684\u5de5\u4f5c\u8003\u7e3e\u4f86\u8a55\u5b9a\u767c\u653e\u6a19\u6e96\uff0c\u56e0\u6b64\u5c0d\u54e1\u5de5\u800c\u8a00\uff0c\u4e5f\u662f\u9019\u4e00\u5e74\u4f86\u5de5\u4f5c\u8868\u73fe\u7684\u8a8d\u53ef\u8c61\u5fb5\u3002<\/p>\n\n\n\n<p>\u4e0d\u904e\u5e74\u7d42\u734e\u91d1\u7684\u767c\u653e\u65b9\u5f0f\u548c\u6578\u984d\uff0c\u662f\u56e0\u516c\u53f8\u653f\u7b56\u3001\u884c\u696d\u6163\u4f8b\u4ee5\u53ca\u54e1\u5de5\u500b\u9ad4\u8868\u73fe\u800c\u7570\uff0c\u4e26\u975e\u6bcf\u5bb6\u516c\u53f8\u90fd\u6709\u5e74\u7d42\u734e\u91d1\u3001\u91d1\u984d\u4e5f\u90fd\u4e0d\u76e1\u76f8\u540c\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u5e74\u7d42\u734e\u91d1\u4f55\u6642\u767c\">\u5e74\u7d42\u734e\u91d1\u4f55\u6642\u767c\uff1f<\/h3>\n\n\n\n<p>\u53f0\u7063\u6709\u904e\u6625\u7bc0\u7684\u50b3\u7d71\u7fd2\u4fd7\uff0c\u4e00\u822c\u800c\u8a00\u9019\u7b46\u5e74\u7d42\u734e\u91d1\u4e5f\u6703\u96a8\u8457\u5e74\u7bc0\u767c\u653e\u3002\u5927\u90e8\u5206\u4f01\u696d\u7684\u5e74\u7d42\u734e\u91d1\u901a\u5e38\u6703\u5728\u6625\u7bc0\u524d\u7684\u6700\u5f8c\u4e00\u500b\u767c\u85aa\u65e5\u767c\u653e\uff0c\u6216\u8005\u4e5f\u6709\u807d\u805e\u662f\u5728\u6625\u7bc0\u524d\u7684\u6700\u5f8c\u4e00\u500b\u5de5\u4f5c\u65e5\u767c\u653e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u5e74\u7d42\u734e\u91d1\u548c\u5206\u7d05\u734e\u91d1-\u696d\u7e3e\u734e\u91d1\u7684\u5dee\u5225\u70ba\u4f55\">\u5e74\u7d42\u734e\u91d1\u548c\u5206\u7d05\u734e\u91d1\uff0f\u696d\u7e3e\u734e\u91d1\u7684\u5dee\u5225\u70ba\u4f55\uff1f<\/h3>\n\n\n\n<p>\u5982\u524d\u6240\u8ff0\uff0c\u5e74\u7d42\u734e\u91d1\u8207\u516c\u53f8\u7684\u76c8\u5229\u72c0\u6cc1\u606f\u606f\u76f8\u95dc\u3001\u4e5f\u53ef\u80fd\u53d7\u54e1\u5de5\u7684\u7e3e\u6548\u5f71\u97ff\u3002\u6839\u64da\u54e1\u5de5\u5728\u516c\u53f8\u7684\u5de5\u4f5c\u6642\u9593\u3001\u5de5\u4f5c\u8868\u73fe\u3001\u8077\u4f4d\u7b49\u56e0\u7d20\u4f86\u767c\u653e\u5e74\u7d42\u734e\u91d1\u7684\u984d\u5ea6\u3002<\/p>\n\n\n\n<p><strong>1\u3001\u5206\u7d05<\/strong><\/p>\n\n\n\n<p>\u5206\u7d05\u901a\u5e38\u662f\u516c\u53f8\u6839\u64da\u80a1\u6771\u6301\u6709\u7684\u80a1\u4efd\u6bd4\u4f8b\uff0c\u5c07\u516c\u53f8\u76c8\u5229\u7684\u4e00\u90e8\u5206\u5206\u914d\u7d66\u80a1\u6771\u7684\u65b9\u5f0f\u3002\u5c0d\u65bc\u80a1\u6771\u800c\u8a00\uff0c\u5206\u7d05\u662f\u4e00\u7a2e\u56de\u5831\u6295\u8cc7\u7684\u65b9\u5f0f\uff0c\u800c\u4e0d\u662f\u76f4\u63a5\u8207\u500b\u4eba\u5de5\u4f5c\u8868\u73fe\u76f8\u95dc\u7684\u6536\u5165\u3002\u5728\u53f0\u7063\u7684\u7279\u5b9a\u7522\u696d\uff0c\u5982\u79d1\u6280\u696d\uff0c\u5206\u7d05\u4e5f\u6307\u516c\u53f8\u53bb\u5e74\u76c8\u9918\u7684\u5171\u4eab\u3002<\/p>\n\n\n\n<p><strong>2\u3001\u5e74\u7d42\u734e\u91d1<\/strong><\/p>\n\n\n\n<p>\u5e74\u7d42\u734e\u91d1\u662f\u516c\u53f8\u5728\u5e74\u5e95\u767c\u653e\u7684\u4e00\u7b46\u984d\u5916\u85aa\u8cc7\uff0c\u901a\u5e38\u8207\u500b\u4eba\u7684\u5de5\u4f5c\u8868\u73fe\u6709\u95dc\u3002\u9019\u90e8\u5206\u85aa\u8cc7\u662f\u6839\u64da\u516c\u53f8\u7684\u7e3e\u6548\u8a55\u4f30\u548c\u54e1\u5de5\u7684\u8ca2\u737b\u7a0b\u5ea6\u800c\u5b9a\u3002<\/p>\n\n\n\n<p><strong>3\u3001\u696d\u7e3e\u734e\u91d1<\/strong><\/p>\n\n\n\n<p>\u696d\u7e3e\u734e\u91d1\u5247\u662f\u6839\u64da\u500b\u4eba\u6216\u5718\u968a\u5728\u5de5\u4f5c\u4e2d\u53d6\u5f97\u7684\u696d\u7e3e\u548c\u9054\u6210\u7684\u76ee\u6a19\u800c\u767c\u653e\u7684\u984d\u5916\u85aa\u8cc7\u3002\u9019\u985e\u734e\u91d1\u7684\u767c\u653e\u901a\u5e38\u66f4\u52a0\u9748\u6d3b\uff0c\u53ef\u4ee5\u6839\u64da\u5be6\u969b\u8868\u73fe\u9032\u884c\u8abf\u6574\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\"><span class=\"ez-toc-section\" id=\"%E5%B9%B4%E7%B5%82%E7%8D%8E%E9%87%91%E8%A6%81%E6%89%A3%E7%A8%85%E5%97%8E%EF%BC%9F\"><\/span>\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5148\u8aaa\u7d50\u8ad6\uff0c\u8981\u7684\uff01\u5728\u81fa\u7063\uff0c\u6839\u64da<a href=\"https:\/\/law.moj.gov.tw\/LawClass\/LawAll.aspx?pcode=G0340003\" target=\"_blank\" rel=\"noreferrer noopener\">\u6240\u5f97\u7a05\u6cd5<\/a>\u898f\u5b9a\uff0c\u500b\u4eba\u6240\u5f97\u5305\u62ec\u85aa\u8cc7\u6240\u5f97\u3001\u71df\u5229\u6240\u5f97\u3001\u8ca1\u7522\u6240\u5f97\u7b49\uff0c\u800c\u5e74\u7d42\u734e\u91d1\u5c6c\u65bc\u85aa\u8cc7\u6240\u5f97\uff0c\u7406\u6240\u7576\u7136\u5f97\u7e73\u7a05\u56c9\uff01<\/p>\n\n\n\n<p>\u53ea\u4e0d\u904e\u8981\u6ce8\u610f\u7684\u4e00\u9ede\u662f\uff0c\u5e74\u7d42\u734e\u91d1\u53ea\u8981\u8d85\u904e NT$ 86,001\uff08\u542b\uff09\u4ee5\u4e0a\u7684\u8a71\uff0c\u5c31\u8981\u76f4\u63a5\u9810\u5148\u6263\u7e73 5 % \u7a05\u91d1\u5594\uff01\u4e26\u4e14\u6703\u5728\u9694\u5e74\u7533\u5831\u500b\u4eba\u6240\u5f97\u7a05\u6642\uff0c\u5217\u5728\u5df2\u7e73\u7a05\u6b3e\u4e4b\u4e2d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u5e74\u7d42\u734e\u91d1\u7e73\u7a05\u600e\u9ebc\u7b97-\u4f55\u6642\u7e73\"><span class=\"ez-toc-section\" id=\"%E5%B9%B4%E7%B5%82%E7%8D%8E%E9%87%91%E7%B9%B3%E7%A8%85%E6%80%8E%E9%BA%BC%E7%AE%97%EF%BC%9F%E4%BD%95%E6%99%82%E7%B9%B3%EF%BC%9F\"><\/span>\u5e74\u7d42\u734e\u91d1\u7e73\u7a05\u600e\u9ebc\u7b97\uff1f\u4f55\u6642\u7e73\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u5e74\u7d42\u734e\u91d1\u7a05\u7387\u5982\u4f55\u8a08\u7b97\">\u5e74\u7d42\u734e\u91d1\u7a05\u7387\u5982\u4f55\u8a08\u7b97\uff1f<\/h3>\n\n\n\n<p>\u5e74\u7d42\u734e\u91d1\u7684\u7e73\u7a05\u91d1\u984d\u5c31\u8ddf\u6bcf\u5e74\u7533\u5831\u6240\u5f97\u7a05\u6642\u7684\u8a08\u7b97\u65b9\u5f0f\u4e00\u6a23\u5594\uff01\u81fa\u7063\u7684\u6240\u5f97\u7a05\u6cd5\u898f\u5b9a\u4e86\u8a31\u591a\u6240\u5f97\u7a05\u7684\u7a05\u7387\u7d1a\u8ddd\uff0c\u4e0d\u540c\u5340\u9593\u7684\u6240\u5f97\u85aa\u8cc7\u6703\u5c0d\u61c9\u4e0d\u540c\u7684\u7a05\u7387\u3002\u5c31\u4ee5\u81ea\u5df1\u7684\u7e3d\u5e74\u6536\u5165\u53bb\u8a08\u7b97\u5373\u53ef\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-\u5e74\u7d42\u734e\u91d1\u4f55\u6642\u7e73\u7a05\">\u5e74\u7d42\u734e\u91d1\u4f55\u6642\u7e73\u7a05\uff1f<\/h3>\n\n\n\n<p>\u5982\u540c\u524d\u6bb5\u6240\u8ff0\uff0c\u4e00\u822c\u4f86\u8aaa\u6c92\u6709\u8d85\u904e NT$ 86,001\uff0c\u90a3\u9ebc\u5c31\u6703\u5728\u9694\u5e74\u7533\u5831\u500b\u4eba\u6240\u5f97\u7a05\u6642\u4e00\u4f75\u7d0d\u5165\u85aa\u8cc7\u6240\u5f97\u8a08\u7b97\u3002\u5982\u82e5\u8d85\u904e NT$ 86,001 \u5247\u6703\u9810\u5148\u6263\u9664 5% \u7684\u7a05\u7387\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u7d50\u8a9e\"><span class=\"ez-toc-section\" id=\"%E7%B5%90%E8%AA%9E\"><\/span>\u7d50\u8a9e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u4e09\u6bb5\u91cd\u9ede\u6574\u7406\u5e0c\u671b\u5927\u5bb6\u90fd\u6709\u5feb\u901f\u641e\u61c2\u5e74\u7d42\u734e\u91d1\u7684\u5e38\u898b\u554f\u984c\uff0c\u4e5f\u5728\u9019\u88e1\u9810\u795d\u5927\u5bb6\u5e74\u7d42\u734e\u91d1\u5927\u5927\u5305\uff0c\u8a18\u5f97\u597d\u597d\u9032\u884c\u65b0\u4e00\u5e74\u5ea6\u7684\u7406\u8ca1\u898f\u5283\u3001\u59a5\u5584\u904b\u7528\u9019\u7b46\u5e74\u7d42\u734e\u91d1\uff0c\u7576\u4f5c\u5c0d\u904e\u53bb\u4e00\u5e74\u8f9b\u82e6\u7684\u81ea\u5df1\u7684\u4e00\u4efd\u7292\u8cde\u5427\uff01<\/p>\n\n\n\n<p>\u5ef6\u4f38\u95b1\u8b80\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300a<a href=\"https:\/\/farenguakao.com\/cash-flow\/\">\u4ec0\u9ebc\u662f\u73fe\u91d1\u6d41\uff1f\u9322\u5e38\u5e38\u4e0d\u5920\u7528\u55ce\uff1f\u7406\u89e3\u73fe\u91d1\u6d41\u8b93\u7406\u8ca1\u7406\u50b5\u66f4\u8f15\u9b06\uff01<\/a>\u300b<\/li>\n\n\n\n<li>&lt;<a href=\"https:\/\/farenguakao.com\/individual-income-tax\/\">\u5982\u4f55\u7533\u8acb\u8ca1\u7522\u6e05\u518a\u8207\u500b\u4eba\u6240\u5f97\u6e05\u55ae\u5462\uff1f5\u5206\u9418\u5feb\u901f\u5b8c\u6210\u7dda\u4e0a\u7533\u8acb\uff01<\/a>&gt;<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0a\u662f\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\uff1f\u7e73\u591a\u5c11\uff1f\u600e\u9ebc\u7e73\uff1f\u52de\u57fa\u6cd5\u91cd\u9ede\u4e00\u6b21\u770b\uff01\u7684\u4ecb\u7d39\uff0c\u5982\u6709\u5176\u4ed6\u60f3\u8981\u4e86\u89e3\u7684\u6b61\u8fce\u4f86\u96fb\u514d\u8cbb\u8aee\u8a62\u6216\u586b\u5beb\u7dda\u4e0a\u8868\u55ae\u7531\u5c08\u4eba\u70ba\u60a8\u670d\u52d9\uff01<\/p>\n\n\n\n<p>\u6ce8\u610f:\u5408\u6cd5\u7684\u8cb8\u6b3e\u516c\u53f8\u5728\u64a5\u6b3e\u524d\u662f\u4e0d\u6703\u8ddf\u4f60\u6536\u53d6\u4efb\u4f55\u8cbb\u7528\u7684\u3002\u5408\u6cd5\u7684\u8cb8\u6b3e\u516c\u53f8\u5728\u5c0d\u4fdd\u524d\u662f\u4e0d\u6703\u9700\u8981\u4f60\u7684\u8eab\u5206\u8b49\u8b49\u4ef6\u7684\u4e5f\u4e0d\u9700\u63d0\u4f9b\u5b58\u647a\u57f9\u990a\u9032\u51fa\u8a18\u9304\u7684\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u6709\u66f4\u591a\u8cb8\u6b3e\u554f\u984c\u60f3\u8aee\u8a62\u8a72\u600e\u9ebc\u505a\"><span class=\"ez-toc-section\" id=\"%E6%9C%89%E6%9B%B4%E5%A4%9A%E8%B2%B8%E6%AC%BE%E5%95%8F%E9%A1%8C%E6%83%B3%E8%AB%AE%E8%A9%A2%E8%A9%B2%E6%80%8E%E9%BA%BC%E5%81%9A%EF%BC%9F\"><\/span>\u6709\u66f4\u591a\u8cb8\u6b3e\u554f\u984c\u60f3\u8aee\u8a62\u8a72\u600e\u9ebc\u505a\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-pale-cyan-blue-background-color has-background\" id=\"block-33df63c6-1afd-4313-b5e0-a25b99c87a3d\">\u5982\u6709\u5176\u4ed6\u60f3\u8981\u4e86\u89e3\u7684\u6b61\u8fce\u4f86\u96fb\u514d\u8cbb\u8aee\u8a62\u6216\u586b\u5beb\u7dda\u4e0a\u8868\u55ae\u7531\u5c08\u4eba\u70ba\u60a8\u670d\u52d9\uff01\u64a5\u6253\u5c08\u7dda\u6216\u52a0LINE@ ID: @a580 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href=\"https:\/\/farenguakao.com\/online-free-consultation\/\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/farenguakao.com\/wp-content\/uploads\/link_button_2.png\" alt=\"\u7acb\u5373\u8aee\u8a62\" width=\"458\" height=\"133\"\/><\/a><\/figure>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u53c8\u5230\u4e86\u4e00\u5e74\u4e4b\u672b\uff0c\u5404\u4f4d\u4e0a\u73ed\u65cf\u6700\u671f\u5f85\u7684\u4e0d\u5916\u4e4e\u4e00\u5b9a\u662f\u300c\u5e74\u7d42\u734e\u91d1\u300d\u5427\uff01 \u60f3\u77e5\u9053\u5e74\u7d42\u734e\u91d1\uff0f\u5206\u7d05\u734e\u91d1\uff0f\u696d\u7e3e\u734e\u91d1\u7684\u5dee\u5225\u662f\u4ec0\u9ebc &#8230; <a title=\"\u5e74\u7d42\u734e\u91d1\u8981\u6263\u7a05\u55ce\uff1f\u7e73\u591a\u5c11\uff1f\u600e\u9ebc\u7e73\uff1f\u52de\u57fa\u6cd5\u91cd\u9ede\u4e00\u6b21\u770b\uff01\" class=\"read-more\" href=\"https:\/\/farenguakao.com\/year-end-bonuses\/\" aria-label=\"Read more about 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