契稅試算
增值稅試算
2008/01/03 23:25
〔試算說明〕
速算公式：贈與淨額 x 稅率 - 累進差額 = 應繳稅額 |
| 贈與淨額級距 | 稅率(%) | 累進差額 |
| 1~600,000 | 4 | 0 |
| 600,001~1,700,000 | 6 | 12,000 |
| 1,700,001~2,800,000 | 9 | 63,000 |
| 2,800,001~3,900,000 | 12 | 147,000 |
| 3,900,001~5,000,000 | 16 | 303,000 |
| 5,000,001~7,200,000 | 21 | 553,000 |
| 7,200,001~14,000,000 | 27 | 985,000 |
| 14,000,001~29,000,000 | 34 | 1,965,000 |
| 29,000,001~45,000,000 | 42 | 4,285,000 |
| 45,000,001以上 | 50 | 7,885,000 |
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