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Businesses must know about finances and taxes personal income tax
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創業必知財稅大小事 -綜合所得稅及最低稅負制 主講人:劉怡瑄會計師1
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綜合所得稅 2
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3
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營利所得4
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5 租賃所得
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租賃所得優惠-包租代管6
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郵局利息所得免所得稅7
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競技比賽及機會中獎所得8
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財產交易所得9
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最低稅負制 個人 32
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個人所得基本稅額37
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新聞解析 38
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https://udn.com/news/story/7243/4670333 大戶避稅巧門 明年起要關了39
40.
40
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新聞解析 41
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九大NG投保 當心追遺產稅 https://ctee.com.tw/news/tax-law/308526.html
工商時報 林昱均 2020.07.28 42
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保險課稅-案例43
44.
名詞定義44
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名詞定義45
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保險課稅-所得稅法46 第四條第一項第七款: 七、人身保險、勞工保險及軍、公、教保 險之保險給付,免納所得稅。 壽險屬人身保險範圍,故受益人在領取人 壽保險之保險給付,免納入所得課稅。
47.
保險課稅-遺贈稅法47 第16條第9款:
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保險課稅-最低稅負制48
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自用房地稅負優惠 49
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