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陳春熹 - 總務 | 2022-01-21 | 人氣:660

一、依據財政部北區國稅局花蓮分局111年1月5日北區國稅花蓮綜字第1110350054B號函、財政部北區國稅局111年1月4日北區國稅審二字第1102021267號函及財政部110年12月30日台財稅字第11004706450號函辦理。

 
二、 為使軍公教及政務人員退休金課稅規定,與勞工及私立學校教職員課稅方式一致,立法院110年12月28日三讀通過公務人員退休資遣撫卹法第7條條文、陸海空軍軍官士官服役條例第29條條文、公立學校教職員退休資遣撫卹條例第8條條文、政務人員退職撫卹條例第5條條文、公務人員退休撫卹基金管理條例第9條第1項條文修正案,並追溯自110年1月1日施行。
三、 配合前開修正條文自110年1月1日施行,各職類人員繳付之退撫基金費用、自提儲金,自施行日起改為不計入繳付年度薪資收入課稅;渠等領取之退休金屬繳付時不計入課稅部分,須依所得稅法第14條第1項規定列為退職所得並定額免稅,請正確計算應稅、免稅所得金額,並如期於111年2月7日前完成110年度所得憑單申報事宜。
四、 配合前開修正條文溯自110年1月1日施行,請依下列方式完成110年度所得憑單申報事宜:
(一) 軍、公、教及政務人員110年各月份應課稅薪資所得,應依上開法律修正後規定重行計算,其屬該等人員繳付之退撫基金費用(或自提儲金,以下同), 改為不計入繳付年度薪資收入課稅,爰扣(免)繳憑單之「給付總額」欄位應填報不含退撫基金費用之金額(即薪資收入減退撫基金費用);提撥之退撫基金費用,無須填列於扣(免)繳憑單「依勞退條例或教職員退撫條例自願提(撥)繳之金額」欄位。
(二) 110年各月份應課稅薪資所得重行計算後,扣繳義務人於給付時按未減除退撫基金費用之薪資收入扣繳之稅款,如有溢扣繳稅款部分,無須責由扣繳義務人辦理更正及申請退稅事宜,請輔導扣繳義務人於所得憑單申報期限(111年2月7日)前按實際扣繳稅額辦理扣繳憑單申報,由納稅義務人於111年5月辦理110 年度綜合所得稅結算申報時據以扣抵或退還。
(三) 退休金屬繳付時不計入繳付年度薪資收入課稅部分,依所得稅法第14條第1項規定列為退職所得並適用定額免稅規定,由給付機關計算應課稅退職所得,據以填列扣(免)繳憑單之給付總額。
五、 檢附本局111年1月4日北區國稅審二字第1102021267號函及財政部110年12月30日台財稅字第11004706450號函影本供參。
  • 1) 財政部北區國稅局1110104.pdf
  • 2) 財政部1101230.pdf
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通知: Undefined variable: page 在檔案中的第 /modules/tadnews/blocks/tadnews_page.php 列 135
警告: Invalid argument supplied for foreach() 在檔案中的第 /modules/tadtools/dtree.php 列 68
警告: Illegal string offset 'only_title' 在檔案中的第 /modules/tadnews/class/tadnews.php 列 569
通知: Uninitialized string offset: 0 在檔案中的第 /modules/tadnews/class/tadnews.php 列 569
通知: Uninitialized string offset: 5 在檔案中的第 /modules/tadnews/class/tadnews.php 列 712
不建議使用
'Database::getInstance();' is deprecated since XOOPS 2.5.4, please use 'XoopsDatabaseFactory::getDatabaseConnection();' instead.
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
MyTextSanitizer::makeTboxData4Show is deprecated
問題
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0.000042 - SET SQL_BIG_SELECTS = 1
0.000109 - SELECT * FROM config WHERE (conf_modid = '0' AND conf_catid = '1') ORDER BY conf_order ASC
0.000190 - SELECT sess_data, sess_ip FROM session WHERE sess_id = 'godakabujjo0dp9tm20jkab1a0'
0.000051 - SELECT * FROM modules WHERE dirname = 'tadnews'
0.000042 - SELECT COUNT(*) FROM group_permission WHERE (gperm_modid = '1' AND (gperm_groupid = '3') AND gperm_name = 'module_read' AND gperm_itemid = '11')
0.000095 - SELECT * FROM config WHERE (conf_modid = '11') ORDER BY conf_order ASC
0.000196 - DELETE FROM protector_access WHERE expire < UNIX_TIMESTAMP()
0.000193 - SELECT COUNT(*) FROM protector_access WHERE ip='44.201.94.72' AND request_uri='/modules/tadnews/index.php?nsn=1957'
0.000150 - SELECT COUNT(*) FROM protector_access WHERE ip='44.201.94.72'
0.000141 - INSERT INTO protector_access SET ip='44.201.94.72',request_uri='/modules/tadnews/index.php?nsn=1957',expire=UNIX_TIMESTAMP()+'60'
0.009928 - update tad_news set always_top='0' WHERE always_top_date <='2022-07-07 02:46:43' and always_top_date!='0000-00-00 00:00:00'
0.000080 - SELECT * FROM config WHERE (conf_modid = '0' AND conf_catid = '3') ORDER BY conf_order ASC
0.000060 - SELECT DISTINCT gperm_itemid FROM group_permission WHERE gperm_name = 'block_read' AND gperm_modid = 1 AND gperm_groupid IN (3)
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0.000048 - select ncsn from tad_news_cate where not_news='1' and of_ncsn=0 order by ncsn limit 0,1
0.000033 - select ncsn,of_ncsn,nc_title from tad_news_cate where not_news='1' and `ncsn`='4'
0.000027 - select ncsn,of_ncsn,nc_title from tad_news_cate where ncsn='4' or of_ncsn='4' order by sort
0.000031 - select nsn,ncsn,news_title from tad_news where ncsn='4' order by page_sort
0.000041 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'tadnews_block_page.tpl') ORDER BY tpl_refid
0.000058 - SELECT * FROM smiles
0.000063 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'system_block_dummy.html') ORDER BY tpl_refid
0.000051 - SELECT * FROM modules WHERE (hasmain = '1' AND isactive = '1' AND weight > '0') ORDER BY weight ASC, mid ASC
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0.000056 - SELECT * FROM modules WHERE dirname = 'tinyd0'
0.000034 - SELECT * FROM config WHERE (conf_modid = '18') ORDER BY conf_order ASC
0.000055 - SELECT storyid,title,link FROM tinycontent0 WHERE submenu='1' AND visible ORDER BY blockid
0.000058 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'system_block_mainmenu.html') ORDER BY tpl_refid
0.000165 - SELECT texto, autor FROM citas ORDER BY RAND() LIMIT 1
0.000041 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'random_quote_block.html') ORDER BY tpl_refid
0.000056 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'system_block_search.html') ORDER BY tpl_refid
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0.000108 - SELECT accip FROM logcounterx_ip WHERE accip = '44.201.94.72'
0.000383 - UPDATE logcounterx_ip SET acctime = 1657162003 WHERE accip = '44.201.94.72'
0.000275 - SELECT COUNT(*) FROM online WHERE online_uid=0 AND online_ip='44.201.94.72'
0.000386 - UPDATE online SET online_updated=1657133203, online_module = 11 WHERE online_uid = 0 AND online_ip='44.201.94.72'
0.000158 - SELECT * FROM online
0.000140 - SELECT COUNT(*) FROM online WHERE online_module = '11'
0.000046 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'system_block_online.html') ORDER BY tpl_refid
0.000040 - SELECT cfgname, cfgvalue FROM logcounterx_cfg
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0.000033 - SELECT cnt FROM logcounterx_count WHERE ymd = '2022-07-06'
0.000028 - SELECT cnt FROM logcounterx_count WHERE (ymd = '1111-11-11') OR (ymd = '1111/11/11')
0.000066 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'lcx_block_display.html') ORDER BY tpl_refid
0.000062 - SELECT * FROM modules WHERE dirname = 'tadtools'
0.000037 - SELECT * FROM config WHERE (conf_modid = '5') ORDER BY conf_order ASC
0.000526 - update tad_news set counter = counter + 1 where nsn='1957'
0.000131 - select ncsn from tad_news where nsn='1957'
0.000280 - select not_news from tad_news_cate where ncsn='5'
0.000126 - select not_news,nc_title from tad_news_cate where ncsn='5'
0.000141 - select * from tad_news_cate where 1 and not_news!='1' and ncsn='5' order by sort
0.000211 - select * from tad_news where 1 and nsn='1957' and `ncsn` = '5' and start_day < '2022-07-07 02:46:43' and (end_day > '2022-07-07 02:46:43' or end_day='0000-00-00 00:00:00') order by always_top desc , start_day desc
0.000191 - select * from tad_news where 1 and nsn='1957' and `ncsn` = '5' and start_day < '2022-07-07 02:46:43' and (end_day > '2022-07-07 02:46:43' or end_day='0000-00-00 00:00:00') order by always_top desc , start_day desc LIMIT 0, 1
0.001498 - select * from `tadnews_files_center` where `col_name`='nsn' and `col_sn`='1957' order by sort
0.000164 - select * from tad_news where nsn='1957'
0.000356 - SELECT * FROM users WHERE uid = '42'
0.000046 - select groupid,name from groups
0.001163 - select * from tadnews_files_center where `col_name`='news_pic' and `col_sn`='1957' order by sort
0.000041 - select * from tadnews_files_center where `col_name`='news_pic' and `col_sn`='1957' order by sort
0.000031 - select * from tadnews_files_center where `col_name`='news_pic' and `col_sn`='1957' order by sort
0.009214 - select a.nsn,a.news_title,a.start_day,a.enable_group,a.ncsn from tad_news as a left join tad_news_cate as b on a.ncsn=b.ncsn where a.enable='1' and b.not_news='0' and a.start_day < '2022-07-07 02:46:43' and (a.end_day > '2022-07-07 02:46:43' or a.end_day='0000-00-00 00:00:00') order by a.start_day desc
0.000067 - select `tt_theme`,`tt_use_bootstrap`,`tt_bootstrap_color`,`tt_theme_kind` from `tadtools_setup` where `tt_theme`='school2015'
0.000807 - SELECT f.*, s.tpl_source FROM tplfile f LEFT JOIN tplsource s ON s.tpl_id=f.tpl_id WHERE (tpl_tplset = 'default' AND tpl_file = 'tadnews_news.tpl') ORDER BY tpl_refid
0.000069 - SELECT * FROM modules WHERE dirname = 'tad_themes'
0.000134 - SELECT * FROM modules WHERE dirname = 'tad_login'
0.000098 - SELECT * FROM config WHERE (conf_modid = '13') ORDER BY conf_order ASC
0.000080 - select `tt_bootstrap_color` from tadtools_setup where `tt_theme`='school2015'
0.000045 - SELECT * FROM config WHERE (conf_modid = '14') ORDER BY conf_order ASC
0.000066 - select * from tad_themes where `theme_name`='school2015'
0.000039 - select conf_value from config where conf_title ='_MD_AM_DEBUGMODE'
0.000043 - select * from tad_themes_blocks where `theme_id`='3'
0.000038 - select `name`, `type`, `value` from tad_themes_config2 where `theme_id`='3'
0.000085 - select `menuid`, `itemname`, `itemurl`, `target`, `icon`, `link_cate_name`, `link_cate_sn` from tad_themes_menu where of_level='0' and status='1' order by position
0.000089 - select a.*,b.slide_width,b.slide_height from tad_themes_files_center as a left join tad_themes as b on a.col_sn=b.theme_id where a.`col_name`='slide' and b.`theme_name`='school2015'
0.000110 - select `menuid`,`itemname`,`itemurl` from tad_themes_menu
0.000043 - select a.*,b.slide_width,b.slide_height from tad_themes_files_center as a left join tad_themes as b on a.col_sn=b.theme_id where a.`col_name`='slide' and b.`theme_name`='school2015'
0.000085 - select name,dirname from modules where isactive='1' and hasmain='1' and weight!=0 order by weight
總計: 79
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XOOPS 使用 0.081 秒來載入。
XOOPS Boot 使用 0.009 秒來載入。
Module init 使用 0.020 秒來載入。
XOOPS output init 使用 0.014 秒來載入。
Module display 使用 0.021 秒來載入。
Page rendering 使用 0.017 秒來載入。