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外籍人士稅務專欄
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Source: Taipei National Tax Administration, Ministry of Finance
Last Update: April 16, 2008
30)
應計入96年度個人基本所得額的項目有哪些？
English
綜合所得淨額。
特定保險給付：受益人與要保人非屬同一人的人壽保險及年金保險給付，但死亡給付每一申報戶全年合計數在新臺幣3,000萬元以下部分免予計入。
未上市（上櫃、興櫃）股票及私募基金受益憑證的交易所得。
申報綜合所得稅時減除的非現金捐贈金額。
員工分紅配股，可處分日次日之時價超過股票面額的差額部分。
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