{"id":395,"date":"2021-12-23T22:45:33","date_gmt":"2021-12-23T14:45:33","guid":{"rendered":"http:\/\/www.yishuancpa.com.tw\/?p=395"},"modified":"2023-06-06T11:43:39","modified_gmt":"2023-06-06T03:43:39","slug":"%e6%9c%80%e4%bd%8e%e7%a8%85%e8%b2%a0%e5%88%b6","status":"publish","type":"post","link":"http:\/\/www.yishuancpa.com.tw\/wordpress\/?p=395","title":{"rendered":"\u6700\u4f4e\u7a05\u8ca0\u5236"},"content":{"rendered":"\n

\u4e00\u3001\u7d9c\u5408\u6240\u5f97\u7a05\uff1a<\/p>\n\n\n

(\u4e00)\u57fa\u672c\u7a05\u984d\u516c\u5f0f\uff1a(\u57fa\u672c\u7a05\u984d-670\u842c)*20%-\u6d77\u5916\u6240\u5f97\u53ca\u9999\u6e2f\u6fb3\u9580\u6240\u5f97\u5df3\u4f9d\u6240\u5f97\u4f86\u6e90\u5730\u6cd5\u5f8b\u898f\u5b9a\u7e73\u7d0d\u4e4b\u6240\u5f97\u7a05\u60df\u4e0d\u5f97\u8d85\u904e\u56e0\u52a0\u8a08\u6d77\u5916\u6240\u5f97\u53ca\u9999\u6e2f\u6fb3\u9580\u6240\u5f97\u6240\u589e\u52a0\u4e4b\u57fa\u672c\u7a05\u984d–>\u56e0AMT\u91dd\u5c0d\u6d77\u5916\u53ca\u6e2f\u6fb3\u6240\u5f97\u8ab2\u7a05\uff0c\u6545\u5df3\u7d0d\u53ef\u62b5\u3002<\/p>\n\n\n

(\u4e8c)\u57fa\u672c\u6240\u5f97\uff1a\u7d9c\u5408\u6240\u5f97\u6de8\u984d+\u52a0\u8a08\u6240\u5f97<\/p>\n\n\n

(\u4e09)\u52a0\u8a08\u6240\u5f97\uff1a<\/p>\n\n\n

1\u3001\u6d77\u5916\u52a0\u6e2f\u6fb3\u6240\u5f97-100\u842c(\u56e0\u7d9c\u6240\u7a05\u63a1\u5c6c\u5730\u4e3b\u7fa9\uff0c\u6545\u7528AMT\u88dc\u5f37)<\/p>\n\n\n

1-1\u3001\u8d85\u904e100\u842c\u5c31\u5168\u7e73\uff0c\u4f4e\u65bc100\u842c\u5c31\u5168\u4e0d\u7e73<\/p>\n\n\n

2\u3001\u7279\u5b9a\u4eba\u58fd\u4fdd\u96aa\u7d66\u4ed8\u8d85\u904e3330\u842c(\u53ea\u91dd\u5c0d\u5c45\u4f4f\u8005)<\/p>\n\n\n

2-1\uff1a\u4f9dAMT\u7b2c12\u689d\u7b2c1\u9805\u7b2c2\u6b3e\uff1a\u672c\u689d\u4f8b\u65bd\u884c\u5f8c\u6240\u8a02\u7acb\u53d7\u76ca\u4eba\u8207\u8981\u4fdd\u4eba\u975e\u5c6c\u540c\u4e00\u4eba<\/strong>\u4e4b\u4eba\u58fd\u4fdd\u96aa\u53ca\u5e74\u91d1\u4fdd\u96aa\uff0c\u53d7\u76ca\u4eba\u53d7\u9818\u4e4b\u4fdd\u96aa\u7d66\u4ed8\u3002\u4f46\u6b7b\u4ea1\u7d66\u4ed8\u6bcf\u4e00\u7533\u5831\u6236\u5168\u5e74\u5408\u8a08\u6578\u5728\u65b0\u81fa\u5e63\u4e09\u5343\u842c\u5143\u4ee5\u4e0b\u90e8\u5206\uff0c\u514d\u4e88\u8a08\u5165\u3002<\/p>\n\n\n

3\u3001\u975e\u4e0a\u5e02\u4e0a\u6ac3\u7b49\u8b49\u5238\u4ea4\u6613\u6240\u5f97<\/p>\n\n\n

3-1\uff1a \u4f9dAMT\u7b2c12\u689d\u7b2c1\u9805\u7b2c3\u6b3e\uff1a \u4e09\u3001\u4e0b\u5217\u6709\u50f9\u8b49\u5238\u4e4b\u4ea4\u6613\u6240\u5f97\uff1a\uff08\u4e00\uff09\u672a\u5728\u8b49\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\u6216\u672a\u5728\u8b49\u5238\u5546\u71df\u696d\u8655\u6240\u8cb7\u8ce3\u4e4b\u516c\u53f8\u6240\u767c\u884c\u6216\u79c1\u52df\u4e4b\u80a1\u7968\u3001\u65b0\u80a1\u6b0a\u5229\u8b49\u66f8\u3001\u80a1\u6b3e\u7e73\u7d0d\u6191\u8b49\u53ca\u8868\u660e\u5176\u6b0a\u5229\u4e4b\u8b49\u66f8\u3002\u4f46\u5176\u767c\u884c\u6216\u79c1\u52df\u516c\u53f8\uff0c\u5c6c\u4e2d\u592e\u76ee\u7684\u4e8b\u696d\u4e3b\u7ba1\u6a5f\u95dc\u6838\u5b9a\u4e4b\u570b\u5167\u9ad8\u98a8\u96aa\u65b0\u5275\u4e8b\u696d\u516c\u53f8\uff0c\u4e14\u4ea4\u6613\u6642\u8a72\u516c\u53f8\u8a2d\u7acb\u672a\u6eff\u4e94\u5e74\u8005\uff0c\u514d\u4e88\u8a08\u5165\u3002\uff08\u4e8c\uff09\u79c1\u52df\u8b49\u5238\u6295\u8cc7\u4fe1\u8a17\u57fa\u91d1\u4e4b\u53d7\u76ca\u6191\u8b49\u3002<\/p>\n\n\n

4\u3001\u975e\u73fe\u91d1\u6350\u8d08\u6263\u9664\u984d\uff1a \u4f9dAMT\u7b2c12\u689d\u7b2c1\u9805\u7b2c4\u6b3e\uff1a \u4f9d\u6240\u5f97\u7a05\u6cd5\u6216\u5176\u4ed6\u6cd5\u5f8b\u898f\u5b9a\u65bc\u7533\u5831\u7d9c\u5408\u6240\u5f97\u7a05\u6642\u6e1b\u9664\u4e4b\u975e\u73fe\u91d1\u6350\u8d08\u91d1\u984d\u3002<\/p>\n\n\n

5\u3001 \u4f9dAMT\u7b2c12\u689d\u7b2c1\u9805\u7b2c5\u6b3e\uff1a\u672c\u689d\u4f8b\u65bd\u884c\u5f8c\u6cd5\u5f8b\u65b0\u589e\u4e4b\u6e1b\u514d\u7d9c\u5408\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u6216\u6263\u9664\u984d\uff0c\u7d93\u8ca1\u653f\u90e8\u516c\u544a\u8005\u3002<\/p>\n\n\n

(\u56db)\u57fa\u672c\u516c\u5f0f\uff1a<\/p>\n\n\n

1\u3001\u7d9c\u5408\u6240\u5f97\u6de8\u984d(\u4e00\u822c\u6240\u5f97)=A<\/p>\n\n\n

2\u3001\u6295\u8cc7\u62b5\u6e1b=C<\/p>\n\n\n

3\u3001\u52a0\u8a08\u6240\u5f97\u6de8\u984d=B<\/p>\n\n\n

4\u3001\u57fa\u672c\u6240\u5f97=A+B<\/p>\n\n\n

5\u3001\u4e00\u822c\u6240\u5f97\u7a05\u984d(RIT)=(A*\u908a\u969b\u7a05\u7387-\u7d2f\u9032\u5dee\u984d)-\u6295\u8cc7\u62b5\u6e1b<\/p>\n\n\n

6\u3001\u57fa\u672c\u6240\u5f97\u7a05\u984d(AMT)=(A+B-600\u842c)*20%<\/p>\n\n\n

7\u3001\u7576RIT>=AMT\u6642\u7e73RIT<\/p>\n\n\n

8\u3001\u7576AMT>=RIT\u6642\u7e73RIT\uff0c\u518d\u88dc\u7e73AMT-RIT<\/p>\n\n\n

9\u3001AMT\u662f\u5dee\u984d\u6240\u5f97\u7a05\u7684\u6982\u5ff5<\/p>\n\n\n

(\u4e94)\u4e0d\u9069\u7528AMT\u4e4b\u500b\u4eba<\/p>\n\n\n

1\u3001\u975e\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f\u4e4b\u500b\u4eba\uff0c\u56e0\u70ba\u8981\u6709RIT\u624d\u6709AMT\u3002\u975e\u5c45\u4f4f\u8005\u63a1\u5c31\u6e90\u6263\u7e73\uff0c\u7121\u7533\u5831RIT\uff0c\u5c31\u7121AMT\u7684\u9069\u7528\u3002<\/p>\n\n\n

2\u3001\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u672a\u9069\u7528\u6cd5\u5f8b\u898f\u5b9a\u4e4b\u6295\u8cc7\u62b5\u6e1b\u4e14\u7121\u52a0\u8a08\u6240\u5f97\u8005\u3002<\/p>\n\n\n

3\u3001\u4f9d\u898f\u5b9a\u8a08\u7b97\u4e4b\u57fa\u672c\u7a05\u984d\u5728670\u842c\u4ee5\u4e0b\u4e4b\u500b\u4eba<\/p>\n\n\n

\u4e8c\u3001\u71df\u5229\u4e8b\u696d\uff1a<\/p>\n\n\n

(\u4e00)\u57fa\u672c\u7a05\u984d=(\u57fa\u672c\u6240\u5f97-50\u842c)*12%~15%<\/p>\n\n\n

(\u4e8c)\u57fa\u672c\u6240\u5f97=\u71df\u5229\u4e8b\u696d\u6240\u5f97+\u52a0\u8a08\u6240\u5f97<\/p>\n\n\n

(\u4e09)\u52a0\u8a08\u6240\u5f97<\/p>\n\n\n

\u4e00\u3001\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c\u56db\u689d\u4e4b\u4e00\u53ca\u7b2c\u56db\u689d\u4e4b\u4e8c\u898f\u5b9a\u505c\u6b62\u8ab2\u5fb5\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u4e8c\u3001\u4f9d\u5ee2\u6b62\u524d\u4fc3\u9032\u7522\u696d\u5347\u7d1a\u689d\u4f8b\u7b2c\u4e5d\u689d\u3001\u7b2c\u4e5d\u689d\u4e4b\u4e8c\u3001\u7b2c\u5341\u689d\u3001\u7b2c\u5341\u4e94\u689d\u53ca\u7b2c\u4e03\u5341\u689d\u4e4b\u4e00\u898f\u5b9a\u514d\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u4e09\u3001\u4f9d\u5df2\u5ee2\u6b62\u4e4b\u4fc3\u9032\u7522\u696d\u5347\u7d1a\u689d\u4f8b\u65bc\u4e2d\u83ef\u6c11\u570b\u516b\u5341\u516b\u5e74\u5341\u4e8c\u6708\u4e09\u5341\u4e00\u65e5\u4fee\u6b63\u65bd\u884c\u524d\u7b2c\u516b\u689d\u4e4b\u4e00\u898f\u5b9a\u514d\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u56db\u3001\u4f9d\u734e\u52f5\u6c11\u9593\u53c3\u8207\u4ea4\u901a\u5efa\u8a2d\u689d\u4f8b\u7b2c\u4e8c\u5341\u516b\u689d\u898f\u5b9a\u514d\u7d0d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u4e94\u3001\u4f9d\u4fc3\u9032\u6c11\u9593\u53c3\u8207\u516c\u5171\u5efa\u8a2d\u6cd5\u7b2c\u4e09\u5341\u516d\u689d\u898f\u5b9a\u514d\u7d0d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u516d\u3001\u4f9d\u79d1\u5b78\u5de5\u696d\u5712\u5340\u8a2d\u7f6e\u7ba1\u7406\u689d\u4f8b\u7b2c\u5341\u516b\u689d\u898f\u5b9a\u514d\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u4e03\u3001\u4f9d\u4e2d\u83ef\u6c11\u570b\u4e5d\u5341\u5e74\u4e00\u6708\u4e8c\u5341\u65e5\u4fee\u6b63\u65bd\u884c\u524d\u79d1\u5b78\u5de5\u696d\u5712\u5340\u8a2d\u7f6e\u7ba1\u7406\u689d\u4f8b\u7b2c\u5341\u4e94\u689d\u898f\u5b9a\u514d\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u516b\u3001\u4f9d\u4f01\u696d\u4f75\u8cfc\u6cd5\u7b2c\u4e09\u5341\u4e03\u689d\u898f\u5b9a\u514d\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u4e5d\u3001\u4f9d\u570b\u969b\u91d1\u878d\u696d\u52d9\u689d\u4f8b\u7b2c\u5341\u4e09\u689d\u898f\u5b9a\u514d\u5fb5\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u3002\u4f46\u4e0d\u5305\u62ec\u4f9d\u6240\u5f97\u7a05\u6cd5\u7b2c\u4e03\u5341\u4e09\u689d\u4e4b\u4e00\u898f\u5b9a\uff0c\u5c31\u5176\u6388\u4fe1\u6536\u5165\u7e3d\u984d\u6309\u898f\u5b9a\u4e4b\u6263\u7e73\u7387\u7533\u5831\u7d0d\u7a05\u4e4b\u6240\u5f97\u984d\u3002<\/p>\n\n\n

\u5341\u3001\u672c\u689d\u4f8b\u65bd\u884c\u5f8c\u6cd5\u5f8b\u65b0\u589e\u4e4b\u6e1b\u514d\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e4b\u6240\u5f97\u984d\u53ca\u4e0d\u8a08\u5165\u6240\u5f97\u8ab2\u7a05\u4e4b\u6240\u5f97\u984d\uff0c\u7d93\u8ca1\u653f\u90e8\u516c\u544a\u8005\u3002<\/p>\n\n\n

(\u56db)\u4e0d\u9069\u7528AMT\u4e4b\u71df\u5229\u4e8b\u696d<\/p>\n\n\n

1\u3001\u7368\u8cc7\u5408\u5925\u71df\u5229\u4e8b\u696d(\u76f4\u63a5\u8ab2\u7d9c\u6240\u7a05)<\/p>\n\n\n

2\u3001\u6559\u80b2\u3001\u6587\u5316\u3001\u516c\u76ca\u3001\u6148\u5584\u5718\u9ad4(\u514d\u7a05\u55ae\u4f4d)<\/p>\n\n\n

3\u3001\u516c\u6709\u4e8b\u696d (\u514d\u7a05\u55ae\u4f4d) <\/p>\n\n\n

4\u3001\u6d88\u8cbb\u5408\u4f5c\u793e (\u514d\u7a05\u55ae\u4f4d) <\/p>\n\n\n

5\u3001\u5728ROC\u7121\u56fa\u4e14\u7121\u4ee3\u4e4b\u71df\u5229\u4e8b\u696d\uff0c\u6545\u5916\u8cc7\u4e0d\u7e73AMT\uff0c\u800cRIT\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u514d\u7a05\u3002<\/p>\n\n\n

6\u3001\u8fa6\u7406\u6e05\u7b97\u53ca\u7834\u7522\u4e4b\u4e8b\u696d\u3002\u6240\u5f97\u7a05\u6cd5\u7b2c75\u689d\uff1a<\/p>\n\n\n

\u71df\u5229\u4e8b\u696d\u9047\u6709\u89e3\u6563\u3001\u5ee2\u6b62\u3001\u5408\u4f75\u6216\u8f49\u8b93\u60c5\u4e8b\u6642\uff0c\u61c9\u65bc\u622a\u81f3\u89e3\u6563\u3001\u5ee2\u6b62\u3001\u5408\u4f75\u6216\u8f49\u8b93\u4e4b\u65e5\u6b62\uff0c\u8fa6\u7406\u7576\u671f\u6c7a\u7b97\uff0c\u65bc\u56db\u5341\u4e94\u65e5\u5167\uff0c\u4f9d\u898f\u5b9a\u683c\u5f0f\uff0c\u5411\u8a72\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u7533\u5831\u5176\u71df\u5229\u4e8b\u696d\u6240\u5f97\u984d\u53ca\u61c9\u7d0d\u7a05\u984d\uff0c\u4e26\u65bc\u63d0\u51fa\u7533\u5831\u524d\u81ea\u884c\u7e73\u7d0d\u4e4b\u3002\u71df\u5229\u4e8b\u696d\u5728\u6e05\u7b97\u671f\u9593\u4e4b\u6e05\u7b97\u6240\u5f97\uff0c\u61c9\u65bc\u6e05\u7b97\u7d50\u675f\u4e4b\u65e5\u8d77\u4e09\u5341\u65e5\u5167\uff0c\u4f9d\u898f\u5b9a\u683c\u5f0f\u66f8\u8868\u5411\u8a72\u7ba1\u7a3d\u5fb5\u6a5f\u95dc\u7533\u5831\uff0c\u4e26\u65bc\u7533\u5831\u524d\u4f9d\u7167\u7576\u5e74\u5ea6\u6240\u9069\u7528\u4e4b\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7a05\u7387\u81ea\u884c\u8a08\u7b97\u7e73\u7d0d\u3002\u4f46\u4f9d\u5176\u4ed6\u6cd5\u5f8b\u5f97\u514d\u9664\u6e05\u7b97\u7a0b\u5e8f\u8005\uff0c\u4e0d\u9069\u7528\u4e4b\u3002\u6545\u6e05\u6c7a\u7b97\u6642\u5c31\u8981\u5831\u6700\u4f4e\u7a05\u8ca0\u5236\u3002<\/p>\n\n\n

7\u3001\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6216\u6c7a\u7b97\u7533\u5831\u672a\u9069\u7528\u6cd5\u5f8b\u898f\u5b9a\u4e4b\u6295\u8cc7\u62b5\u6e1b\u734e\u52f5\u4e14\u7121\u898f\u5b9a\u52a0\u8a08\u6240\u5f97<\/p>\n\n\n

8\u3001\u4f9d\u898f\u5b9a\u8a08\u7b97\u4e4b\u57fa\u672c\u6240\u5f97\u984d\u5728200\u842c\u4ee5\u4e0b\u4e4b\u71df\u5229\u4e8b\u696d\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4e00\u3001\u7d9c\u5408\u6240\u5f97\u7a05\uff1a (\u4e00)\u57fa\u672c\u7a05\u984d\u516c\u5f0f\uff1a(\u57fa\u672c\u7a05\u984d-670\u842c)*20%-\u6d77\u5916\u6240\u5f97\u53ca … \u95b1\u8b80\u5168\u6587 →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-395","post","type-post","status-publish","format-standard","hentry","category-3"],"_links":{"self":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=395"}],"version-history":[{"count":1,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/395\/revisions"}],"predecessor-version":[{"id":1732,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/395\/revisions\/1732"}],"wp:attachment":[{"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=395"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.yishuancpa.com.tw\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}