20) What methods can taxpayers choose from in calculating the tax due on a
       spouse’s salary separately?
　

The following are three ways a taxpayer may choose from to calculate the tax due on his or her spouse’s salary：

1. A couple chooses to calculate the tax due on their total income and files jointly.




2. The husband’s salary/wage is calculated separately and then filed jointly.




3. The wife’s salary/wage is calculated separately and then filed jointly.

Because detailed income, exemptions and deductions vary in different returns, the most beneficial way to calculate the tax due on the salary income of a taxpayer or his or her spouse can only be derived through trial calculation. However, with a net taxable income under NT$370,000, a couple with either a single salary or double salary who calculated the tax due on their salaries jointly would have less tax payable.