国立中山大学员工薪资所得受领人免税额申报表

國立中山大學員工薪資所得受領人免稅額申報表□新進/NewNSYSUTaxpayerDependentsDeclaration□異動/Change97.6.16修訂姓名Name職稱JobTitle單位Unit身分證字號IDNo.註：外籍人士請填居留證上統一證號PS：PleasewriteyourARCNO.ifyouareofforeignnationality出生日期DateofBirth年/Y月/M日/D到校日期DateofArrival年/Y月/M日/D郵局局號ComputerizedNo.郵局帳號AccountNo.戶籍住址PermanentAdd.外籍人士Resident&Non-residentAlien英文姓名NameinEnglish來台日期DateofArrivalinTaiwan年/Y月/M日/D國籍Nationality護照號碼PassportNo.★扶養親屬人數Dependent(s)：人/people★准予減免稅額之配偶或受扶養親屬填列如下表：Spouseordependentsqualifiedfortaxdeductionlistedasfollows稱謂Relation姓名Name身分證字號IDNo.出生日期DateofBirth符合條件Qualification備註Note1配偶Spouse填表需知詳如背面說明。Pleaserefertothebackforfilinginstruction.2345678★ForanindividualwhostaysintheRepublicofChinalessthan183dayswithinthesametaxableyear(1/1~12/31),individualincometaxshallbedeclaredandcomputedaccordingtothewithholdingrate20%.★AnindividualwhostaysintheRepublicofChinafor183daysormorewithinataxableyear(1/1~12/31)isregardedasaresidentandtheindividualincometaxshallbedeclaredandassessedbyaprogressiverate.★薪資受領人於年度進行中配偶或受扶養親屬有異動、增減情形時，請於發生之日起10日內填表通知扣繳義務人。（Iflisteddependentsarechanged,pleasefillthisformtowithholdingagencyin10days.）薪資受領人校內分機填報日期TaxPayerCampusExt.Date填表需知：依照所得稅法第17條規定，納稅義務人（即薪資受領人）申報扶養之親屬，必須合於下列規定條件之一：AccordingtoArticle17ofIncomeTaxCode,thedependentsmustbe：一、納稅義務人及其配偶之直系尊親屬，年滿60歲者，或無謀生能力，受納稅義務人扶養者。（a）Linealascendantsofthetaxpayerorhisorherspousehavingattainedsixtyyearsofage,orbeincapableofearningalivelihoodandhavebeensupportedbythetaxpayer.二、納稅義務人子女未滿20歲，或滿20歲以上，而因在校就學、身心殘障或因無謀生能力受納稅義務人扶養者。（b）Childrenofthetaxpayerundertwentyyearsofage,oralthoughhavingattainedtwentyyearsofage,whoaresupportedbythetaxpayerbyreasonofschoolattendanceorbyreasonofphysicalormentaldisabilityincapableofearningalivelihood.三、納稅義務人及其配偶之同胞兄弟、姊妹未滿20歲者，或滿20歲以上，而因在校就學、或因身心殘障或因無謀生能力受納稅義務人扶養者。（c）Brothersandsistersofthetaxpayerorhisorherspouseundertwentyyearsofage,oralthoughhavingattainedtwentyyearsofage,whoaresupportedbythetaxpayerbyreasonofschoolattendance,orbyreasonofphysicalormentaldisabilityincapableofearningalivelihood.四、納稅義務人其他親屬或家屬，合於民法第1114條第4款及第1123條第3項之規定，未滿20歲或滿60歲以上無謀生能力，確係受納稅義務人扶養者。但受扶養之父或母如屬第4條第1款及第2款之免稅所得者，不得列報減除。（d）OtherrelativesormembersofthefamilyofthetaxpayerwithinthemeaningofSub-Paragraph4,Article1114,orparagraph3,Article1123,oftheCivilCodeundertwentyyearsofageorhavingattainedsixtyyearsofagewhoareincapableofearningalivelihood,livetogetherwithanddependofthetaxpayer.However,thedependentsofc)andd)shallnotbelistedasthosedeductibleiftheirfatherormotherbelongstothecategorieseligiblefortaxexemptionaccordingtoSub-Paragraph1orSub-Paragraph2,Article4,oftheIncomeTaxCode.附註：一、民法第一千一百一十四條：左列親屬互負扶養之義務：(1)直系血親相互間；(2)夫妻之一方與他方之父母同居者其相互間；(3)兄弟姐妹相互間；(4)家長家屬相互間。二、民法第一千一百二十三條：家置家長。同家之人除家長外均為家屬。雖非親屬而以永久共同生活為目地的同居一家者視為家屬。