\u5728\u9078\u64c7\u4fe1\u7528\u5361\u6642\uff0c\u6211\u5011\u9996\u5148\u61c9\u8a72\u8003\u616e\u6bcf\u5f35\u5361\u7247\u7684\u7279\u9ede\uff0c\u5305\u62ec\u5b83\u5011\u7684\u73fe\u91d1\u56de\u994b<\/strong>\u3001\u65c5\u884c\u4fdd\u96aa<\/strong>\u53ca\u6b0a\u76ca\u7279\u9ede<\/strong>\u7b49\u3002\u5c0d\u65bc\u7d93\u5e38\u51fa\u570b\u65c5\u884c\u7684\u4eba\uff0c\u9078\u64c7\u6709\u8c50\u5bcc\u65c5\u884c\u512a\u60e0\u7684\u5361\u7247\u662f\u660e\u667a\u4e4b\u8209\u3002\u9019\u985e\u5361\u7247\u901a\u5e38\u63d0\u4f9b\u6a5f\u5834\u8cb4\u8cd3\u5ba4\u4f7f\u7528\u6b0a\u3001\u79df\u8eca\u512a\u60e0\u751a\u81f3\u662f\u5883\u5916\u6d88\u8cbb\u7684\u8f03\u9ad8\u56de\u994b\u6bd4\u4f8b\u3002\u6b64\u5916\uff0c\u8a31\u591a\u9019\u985e\u4fe1\u7528\u5361\u5728\u65c5\u884c\u610f\u5916\u96aa\u53ca\u884c\u674e\u907a\u5931\u4fdd\u96aa\u65b9\u9762\u90fd\u6709\u4e0d\u932f\u7684\u4fdd\u969c\uff0c\u8b93\u4f60\u5728\u65c5\u884c\u9014\u4e2d\u66f4\u52a0\u5b89\u5fc3\u3002<\/p>\n

\n
\u73fe\u91d1\u56de\u994b\uff1a\u90e8\u5206\u5361\u7247\u63d0\u4f9b\u9ad8\u90545%\u7684\u5883\u5916\u6d88\u8cbb\u56de\u994b\u3002<\/li>\n
\u65c5\u884c\u4fdd\u96aa\uff1a\u63d0\u4f9b\u610f\u5916\u96aa\u53ca\u884c\u674e\u4fdd\u969c\u3002<\/li>\n
\u6a5f\u5834\u8cb4\u8cd3\u5ba4\uff1a\u591a\u6b21\u514d\u8cbb\u4f7f\u7528\u6a5f\u6703\u3002<\/li>\n<\/ul>\n
\u9664\u4e86\u5be6\u969b\u7684\u6d88\u8cbb\u56de\u994b\uff0c\u8003\u616e\u5361\u7247\u6240\u63d0\u4f9b\u7684\u4ea4\u63db\u512a\u60e0\u4e5f\u662f\u5fc5\u8981\u7684\u3002\u6709\u4e9b\u4fe1\u7528\u5361\u5728\u7a4d\u5206\u514c\u63db\u822a\u7a7a\u91cc\u7a0b\u6216\u9152\u5e97\u5165\u4f4f\u65b9\u9762\u6709\u7279\u5225\u7684\u6298\u6263\uff0c\u8996\u70ba\u4e00\u7a2e\u984d\u5916\u7684\u96b1\u6027\u6298\u6263<\/strong>\u3002\u5c24\u5176\u662f\u5c0d\u65bc\u5546\u52d9\u4eba\u58eb\uff0c\u9019\u985e\u512a\u60e0\u53ef\u80fd\u6703\u5e36\u4f86\u9577\u671f\u7684\u6210\u672c\u7bc0\u7701\u3002\u60a8\u53ef\u4ee5\u5c07\u9019\u4e9b\u7279\u9ede\u5217\u5728\u4e00\u8d77\u76f4\u89c0\u5730\u6bd4\u8f03\uff1a<\/p>\n\n\n\n\n\n\n
\u4fe1\u7528\u5361\u540d\u7a31<\/th>\n \u73fe\u91d1\u56de\u994b<\/th>\n \u7279\u5225\u512a\u60e0<\/th>\n<\/tr>\n<\/thead>\n
\u5168\u7403\u65c5\u904a\u5361<\/td>\n 3%<\/td>\n \u514d\u8cbb\u6a5f\u5834\u63a5\u9001<\/td>\n<\/tr>\n
\u5546\u65c5\u9038\u904a\u5361<\/td>\n 4%<\/td>\n \u9ad8\u984d\u65c5\u884c\u4fdd\u96aa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/span>\u6d77\u5916\u6d88\u8cbb\u512a\u60e0\u5927\u516c\u958b \u7cbe\u9078\u9ad8\u56de\u994b\u4fe1\u7528\u5361<\/span><\/h2>\n
\u51fa\u570b\u65c5\u884c\u6642\uff0c\u64c1\u6709\u4e00\u5f35\u9069\u5408\u7684\u4fe1\u7528\u5361\u4e0d\u50c5\u80fd\u8b93\u6d88\u8cbb\u66f4\u4fbf\u5229\uff0c\u9084\u80fd\u7372\u5f97\u66f4\u591a\u56de\u994b\u3002\u4e0d\u540c\u7684\u4fe1\u7528\u5361\u63d0\u4f9b\u4e0d\u540c\u7684\u6d77\u5916\u6d88\u8cbb\u512a\u60e0\uff0c\u56e0\u6b64\u9078\u64c7\u5408\u9069\u7684\u5361\u7247\u662f\u4eab\u53d7\u65c5\u884c\u7684\u4e00\u5927\u79d8\u8a23\u3002\u4ee5\u4e0b\u662f\u4e00\u4efd\u8a73\u7d30\u7684\u9ad8\u56de\u994b\u4fe1\u7528\u5361\u6e05\u55ae\uff0c\u5e6b\u52a9\u60a8\u5728\u6d77\u5916\u6d88\u8cbb\u6642\u7372\u5f97\u6700\u5927\u5229\u76ca\u3002<\/p>\n
\n
\u9280\u884cA\u6d77\u5916\u7279\u9078\u5361<\/strong>\uff1a\u6b64\u5361\u63d0\u4f9b\u6d77\u5916\u6d88\u8cbb3%<\/strong>\u7684\u73fe\u91d1\u56de\u994b\uff0c\u4e26\u6709\u514d\u6536\u5e74\u8cbb\u7684\u512a\u60e0\u3002\u5982\u679c\u60a8\u662f\u4e00\u4f4d\u5e38\u65c5\u5ba2\uff0c\u9019\u5f35\u5361\u9084\u65b0\u589e\u4e86\u5feb\u901f\u7d2f\u7a4d\u65c5\u904a\u91cc\u7a0b\u7684\u529f\u80fd\u3002<\/li>\n
\u9280\u884cB\u767d\u91d1\u5361<\/strong>\uff1a\u6301\u5361\u4eba\u5728\u6d77\u5916\u6d88\u8cbb\u53ef\u8cfa\u53d6\u96d9\u500d\u7a4d\u5206\uff0c\u9019\u4e9b\u7a4d\u5206\u4e0d\u50c5\u53ef\u514c\u63db\u73fe\u91d1\uff0c\u4e5f\u53ef\u7528\u65bc\u63db\u53d6\u79ae\u54c1\u53ca\u65c5\u884c\u512a\u60e0\u3002\u5b83\u7684\u512a\u52e2\u5728\u65bc\u591a\u7a2e\u9078\u64c7\u7684\u514c\u63db\u65b9\u6848\u3002<\/li>\n
\u9280\u884cC\u7121\u9650\u5361<\/strong>\uff1a\u9019\u5f35\u5361\u91dd\u5c0d\u9ad8\u984d\u6d88\u8cbb\u8005\u8a2d\u8a08\uff0c\u63d0\u4f9b\u9ad8\u90545%<\/strong>\u7684\u73fe\u91d1\u56de\u994b\u7387\uff0c\u7279\u5225\u9069\u5408\u5927\u984d\u8cfc\u7269\u6216\u652f\u4ed8\u9152\u5e97\u548c\u822a\u73ed\u8cbb\u7528\u6642\u4f7f\u7528\u3002\u6b64\u5916\uff0c\u9084\u6709\u6a5f\u5834\u8cb4\u8cd3\u5ba4\u514d\u8cbb\u4f7f\u7528\u7684\u6b0a\u76ca\u3002<\/li>\n<\/ul>\n\n\n\n\n\n\n\n
\u4fe1\u7528\u5361\u540d\u7a31<\/th>\n \u6d77\u5916\u56de\u994b\u6bd4\u4f8b<\/th>\n \u9644\u52a0\u512a\u60e0<\/th>\n<\/tr>\n<\/thead>\n
\u9280\u884cA\u6d77\u5916\u7279\u9078\u5361<\/td>\n 3%<\/td>\n \u514d\u5e74\u8cbb\u3001\u5feb\u901f\u7d2f\u7a4d\u65c5\u904a\u91cc\u7a0b<\/td>\n<\/tr>\n
\u9280\u884cB\u767d\u91d1\u5361<\/td>\n \u96d9\u500d\u7a4d\u5206<\/td>\n \u591a\u6a23\u5316\u7a4d\u5206\u514c\u63db\u9078\u64c7<\/td>\n<\/tr>\n
\u9280\u884cC\u7121\u9650\u5361<\/td>\n 5%<\/td>\n \u6a5f\u5834\u8cb4\u8cd3\u5ba4\u514d\u8cbb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/span>\u65c5\u904a\u9054\u4eba\u79c1\u85cf\u5206\u4eab \u5168\u7403\u9069\u7528\u4fe1\u7528\u5361\u89e3\u6790<\/span><\/h2>\n
\u51fa\u570b\u65c5\u904a\u6642\uff0c\u9078\u64c7\u9069\u5408\u7684\u4fe1\u7528\u5361\u4e0d\u50c5\u80fd\u7372\u5f97\u8c50\u5bcc\u7684\u7d05\u5229\u9ede\u6578\uff0c\u9084\u53ef\u4ee5\u4eab\u53d7\u591a\u91cd\u512a\u60e0\u3002\u4e00\u4e9b\u5ee3\u53d7\u6b61\u8fce\u7684\u4fe1\u7528\u5361\u63d0\u4f9b\u4e86\u514d\u5916\u5e63\u624b\u7e8c\u8cbb<\/strong>\u3001\u65c5\u904a\u96aa<\/strong>\u4ee5\u53ca\u514d\u8cbb\u6a5f\u5834\u8cb4\u8cd3\u5ba4<\/strong>\u7b49\u798f\u5229\u3002\u9019\u4e9b\u529f\u80fd\u53ef\u80fd\u5728\u6bcf\u6b21\u7684\u6d88\u8cbb\u6216\u652f\u4ed8\u6642\u70ba\u4f60\u7bc0\u7701\u4e0d\u5c11\u3002\u9078\u64c7\u4e00\u5f35\u5168\u7403\u901a\u7528\u7684\u4fe1\u7528\u5361\uff0c\u53ef\u4ee5\u8b93\u4f60\u5728\u8cfc\u7269\u3001\u53d6\u73fe\u548c\u7dca\u6025\u72c0\u6cc1\u4e2d\u90fd\u611f\u5230\u5b89\u5fc3\u3002\u4ee5\u4e0b\u662f\u4ee3\u8868\u6027\u7684\u4e00\u4e9b\u5361\u7247\u529f\u80fd\uff0c\u8b93\u4f60\u5728\u65c5\u884c\u9593\u611f\u53d7\u5230\u5361\u7247\u7684\u9644\u52a0\u503c\uff1a<\/p>\n
\n
\u514d\u5916\u5e63\u624b\u7e8c\u8cbb\uff1a<\/strong>\u964d\u4f4e\u5916\u5e63\u6d88\u8cbb\u6210\u672c\uff0c\u9069\u5408\u983b\u7e41\u570b\u969b\u6d88\u8cbb\u8005\u3002<\/li>\n
\u65c5\u884c\u96aa\u4fdd\u969c\uff1a<\/strong>\u63d0\u4f9b\u65c5\u904a\u610f\u5916\u96aa\u53ca\u5ef6\u8aa4\u88dc\u511f\uff0c\u8b93\u65c5\u9014\u66f4\u7121\u6182\u3002<\/li>\n
\u65c5\u5ba2\u79ae\u9047\uff1a<\/strong>\u90e8\u5206\u9280\u884c\u63d0\u4f9b\u514d\u8cbb\u6216\u6298\u6263\u8cb4\u8cd3\u5ba4\u9032\u5165\u6b0a\u9650\u3002<\/li>\n<\/ul>\n
\u9664\u4e86\u9019\u4e9b\u512a\u60e0\u4ee5\u5916\uff0c\u9084\u6709\u4e00\u4e9b\u7368\u7279\u529f\u80fd<\/strong>\u662f\u65c5\u904a\u9054\u4eba\u7684\u79c1\u623f\u63a8\u85a6\u3002\u4f8b\u5982\uff0c\u82e5\u4f60\u7d93\u5e38\u642d\u4e58\u67d0\u5bb6\u7279\u5b9a\u822a\u7a7a\u516c\u53f8\u7684\u822a\u73ed\uff0c\u9078\u64c7\u8a72\u822a\u7a7a\u516c\u53f8\u806f\u540d\u5361\u53ef\u80fd\u7372\u5f97\u984d\u5916\u7684\u98db\u884c\u91cc\u6578\u548c\u5347\u8259\u512a\u60e0\u3002\u6b64\u5916\uff0c\u90e8\u5206\u5361\u7247\u53ef\u63d0\u4f9b\u5c08\u5c6c\u7684\u65c5\u7a0b\u9ad4\u9a57<\/strong>\uff0c\u4f8b\u5982\u7576\u5730\u7684\u7279\u8272\u6587\u5316\u6d3b\u52d5\u7968\u5238\u6216\u5c0e\u89bd\u670d\u52d9\u3002\u4ee5\u4e0b\u662f\u4e00\u4e9b\u71b1\u9580\u5361\u7247\u7684\u7c21\u8981\u6bd4\u8f03\uff1a<\/p>\n\n\n\n\n\n\n\n
\u4fe1\u7528\u5361\u540d\u7a31<\/th>\n \u7279\u8272\u798f\u5229<\/th>\n \u5e74\u8cbb<\/th>\n<\/tr>\n<\/thead>\n
\u74b0\u904a\u4e16\u754c\u5361<\/td>\n \u514d\u8cbb\u65c5\u904a\u96aa\u300124\u5c0f\u6642\u5ba2\u670d<\/td>\n NT$3,600<\/td>\n<\/tr>\n
\u74b0\u7403\u65c5\u5ba2\u5361<\/td>\n \u96d9\u500d\u7d05\u5229\u9ede\u6578\u514c\u63db<\/td>\n NT$2,800<\/td>\n<\/tr>\n
\u660e\u661f\u822a\u7a7a\u806f\u540d\u5361<\/td>\n \u98db\u884c\u91cc\u6578\u52a0\u8d08\u3001\u9ad8\u7d1a\u6703\u54e1\u5f85\u9047<\/td>\n NT$5,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/span>\u61c9\u5c0d\u8ca8\u5e63\u8f49\u63db\u6311\u6230\u200b \u591a\u570b\u5361\u7247\u6bd4\u8f03\u6307\u5f15<\/span><\/h2>\n
\u7121\u8ad6\u662f\u5546\u52d9\u65c5\u884c\u9084\u662f\u4f11\u9592\u5ea6\u5047\uff0c\u9078\u64c7\u4e00\u5f35\u5408\u9069\u7684\u4fe1\u7528\u5361\u90fd\u80fd\u5728\u570b\u5916\u8cfc\u7269\u6642\u5e36\u4f86\u4fbf\u5229\uff0c\u4e5f\u80fd\u5728\u8ca8\u5e63\u8f49\u63db\u6642\u7bc0\u7701\u8cbb\u7528\u3002\u6bcf\u500b\u570b\u5bb6\u7684\u4fe1\u7528\u5361\u624b\u7e8c\u8cbb<\/strong>\u548c\u532f\u7387\u5dee\u7570<\/strong>\u5404\u4e0d\u76f8\u540c\uff0c\u4f60\u53ef\u4ee5\u6839\u64da\u81ea\u5df1\u7684\u9700\u6c42\u9078\u64c7\u6700\u4f73\u7684\u652f\u4ed8\u5de5\u5177\u3002\u5728\u9078\u5361\u6642\uff0c\u9996\u5148\u8981\u8003\u616e\u7684\u662f\u4f60\u7684\u65c5\u884c\u76ee\u7684\u5730\u548c\u5361\u7247\u7684\u9069\u7528\u7bc4\u570d\u3002\u8a31\u591a\u570b\u969b\u6027\u9280\u884c\u63d0\u4f9b\u7279\u5225\u512a\u60e0\uff0c\u4f8b\u5982\u514d\u5916\u5e63\u624b\u7e8c\u8cbb\u6216\u7279\u6b8a\u7a4d\u5206\u8a08\u5283\uff0c\u9019\u4e9b\u90fd\u80fd\u6709\u6548\u964d\u4f4e\u7e3d\u82b1\u8cbb\u3002<\/p>\n
\n
\u514d\u5916\u5e63\u624b\u7e8c\u8cbb<\/strong>\uff1a\u6709\u4e9b\u5361\u7247\u5c08\u70ba\u51fa\u570b\u65c5\u884c\u8a2d\u8a08\uff0c\u80fd\u514d\u9664\u5916\u5e63\u624b\u7e8c\u8cbb\u3002<\/li>\n
\u65c5\u904a\u4fdd\u96aa<\/strong>\uff1a\u67d0\u4e9b\u5361\u7247\u9644\u6709\u514d\u8cbb\u65c5\u904a\u4fdd\u96aa\u5408\u7d04\uff0c\u63d0\u4f9b\u66f4\u591a\u5b89\u5168\u4fdd\u969c\u3002<\/li>\n
\u734e\u52f5\u8a08\u5283<\/strong>\uff1a\u6aa2\u67e5\u4f60\u7684\u5361\u7247\u662f\u5426\u80fd\u7d2f\u7a4d\u91cc\u7a0b\u6578\u6216\u73fe\u91d1\u56de\u994b\uff0c\u589e\u52a0\u4f7f\u7528\u50f9\u503c\u3002<\/li>\n<\/ul>\n\n\n\n\n\n\n
\u5361\u7247\u540d\u7a31<\/th>\n \u5916\u5e63\u624b\u7e8c\u8cbb<\/th>\n \u734e\u52f5\u8a08\u5283<\/th>\n<\/tr>\n<\/thead>\n
\u5168\u7403\u7279\u9078\u5361<\/td>\n \u514d\u624b\u7e8c\u8cbb<\/td>\n \u65c5\u884c\u7a4d\u5206<\/td>\n<\/tr>\n
\u74b0\u7403\u65c5\u884c\u5361<\/td>\n 1.5%<\/td>\n \u73fe\u91d1\u56de\u994b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u5728\u9078\u64c7\u5361\u7247\u6642\uff0c\u61c9\u8a72\u95dc\u6ce8\u5404\u985e\u512a\u60e0\u548c\u798f\u5229<\/strong>\uff0c\u9019\u4e9b\u90fd\u662f\u80fd\u7701\u4e0b\u5927\u7b46\u8cbb\u7528\u7684\u91cd\u8981\u56e0\u7d20\u3002\u6b64\u5916\uff0c\u9084\u8981\u6ce8\u610f\u4e0d\u540c\u9280\u884c\u652f\u4ed8\u7cfb\u7d71\u7684\u4f7f\u7528\u4fbf\u5229\u6027\uff0c\u6709\u4e9b\u5361\u7247\u5c0d\u65bc\u90e8\u5206\u5730\u5340\u7684\u5546\u5bb6\u652f\u4ed8\u6709\u9650\u5236<\/strong>\u3002\u6bd4\u8f03\u591a\u5f35\u5361\u7247\u7684\u65c5\u884c\u512a\u60e0\u548c\u6210\u672c\u7d50\u69cb\uff0c\u53ef\u4ee5\u5e6b\u52a9\u4f60\u5728\u65c5\u884c\u4e2d\u66f4\u9748\u6d3b\u5730\u7ba1\u7406\u8cc7\u91d1<\/strong>\uff0c\u4eab\u53d7\u66f4\u4fbf\u5229\u7684\u652f\u4ed8\u9ad4\u9a57\u3002<\/p>\n
<\/span>\u5e38\u898b\u554f\u7b54<\/span><\/h2>\n
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