存股只適合受薪階級年薪不到百萬的人來做
領公司薪水超過百萬的,所得稅會繳的很痛~~
所得總額 2,000,000 2,400,000 2,800,000 3,200,000
(假設股利100萬)
個人免稅額 88,000 88,000 88,000 88,000
扶養親屬免稅額 132,000 132,000 132,000 132,000
標準扣除額 120,000 120,000 120,000 120,000
薪資特別扣除額 200,000 200,000 200,000 200,000
所得淨額 1,460,000 1,860,000 2,260,000 2,660,000
稅率 20% 20% 20% 30%
累進差額 134,600 134,600 134,600 376,600
應納稅額 157,400 237,400 317,400 421,400
股利可扣抵稅額 80,000 80,000 80,000 80,000
自行繳納稅額 77,400 157,400 237,400 341,400