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外籍人士稅務專欄 English
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
19) 外僑居住者及配偶之薪資所得,應如何分開計稅合併報繳? English

外僑居住者及其配偶、申報受扶養親屬的中華民國來源之各類所得,應由納稅義務人填寫在同一份申報書內合併申報納稅。但是,在計算稅額時,納稅義務人得就其本人或配偶的薪資所得分開計算稅額,再與納稅義務人各項所得計算出的應納稅額,合計為全部應納稅額。其中,在計算薪資所得分開計算者之應納稅額時,只能減除薪資所得分開計算者自己之免稅額及薪資所得特別扣除額,其餘符合規定之免稅額及扣除額一律由納稅義務人申報減除。
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