{"id":1882,"date":"2024-05-14T10:18:53","date_gmt":"2024-05-14T02:18:53","guid":{"rendered":"https:\/\/www.zuyou.com.tw\/blog\/?p=1882"},"modified":"2026-05-08T12:14:55","modified_gmt":"2026-05-08T04:14:55","slug":"landlord-file-tax","status":"publish","type":"post","link":"https:\/\/www.zuyou.com.tw\/blog\/tax-policy\/landlord-file-tax\/","title":{"rendered":"\u623f\u6771\u6240\u5f97\u7a05\u9019\u6a23\u5831\uff01\u5305\u79df\u4ee3\u7ba1\u7684\u5831\u7a05\u6559\u5b78\uff0c\u623f\u6771\u5831\u7a05\u4e00\u6b21\u5c31\u4e0a\u624b"},"content":{"rendered":"\n<p>5 \u6708\u5831\u7a05\u5b63\u4f86\u81e8\uff0c\u623f\u6771\u5011\u77e5\u9053\u5982\u4f55\u5831\u7a05\u6700\u7701\u9322\u55ce\uff1f\u79df\u5bd3\u9019\u6b21\u91dd\u5c0d\u9078\u64c7\u5305\u79df\u4ee3\u7ba1\u7684\u623f\u6771\u5011\u6574\u7406\u51fa\u623f\u6771\u5831\u7a05\u653b\u7565\uff0c\u8b93\u623f\u6771\u80fd\u5920\u8f15\u9b06\u5831\u7a05\uff0c\u627e\u5230\u6700\u9069\u5408\u81ea\u5df1\u7684\u5831\u7a05\u65b9\u5f0f\uff01<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u78ba\u8a8d\u623f\u6771\u8eab\u4efd\uff08\u5305\u79df \/ \u4ee3\u7ba1\uff09<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-3-1024x576.png\" alt=\"\u78ba\u8a8d\u623f\u6771\u8eab\u4efd\uff08\u5305\u79df \/ \u4ee3\u7ba1\uff09\" class=\"wp-image-1883\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-3-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-3-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-3-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-3-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-3.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u623f\u6771\u6839\u64da\u6240\u9078\u64c7\u7684\u5305\u79df\u4ee3\u7ba1\u670d\u52d9\u4e0d\u540c\uff0c\u6703\u6709\u4e0d\u4e00\u6a23\u7684\u7533\u5831\u65b9\u5f0f\uff0c\u50cf\u662f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9078\u64c7\u300c\u5305\u79df\u300d\u670d\u52d9\uff1a\u7121\u8ad6\u623f\u6771\u662f\u5426\u70ba\u4e00\u822c\u5305\u79df\u6216\u662f\u793e\u5b85\u5305\u79df\uff0c\u90fd\u6703\u7531\u5305\u79df\u4ee3\u7ba1\u516c\u53f8\u4e3b\u52d5\u7533\u5831\u623f\u6771\u7684\u79df\u8cc3\u6240\u5f97\uff0c\u6545\u623f\u6771\u7121\u9700\u81ea\u884c\u7533\u5831\u300c\u7531\u5305\u79df\u4ee3\u7ba1\u516c\u53f8\u6240\u8ca0\u8cac\u7684\u623f\u6e90\u300d\u79df\u8cc3\u6240\u5f97\u3002<\/li>\n\n\n\n<li>\u9078\u64c7\u300c\u4ee3\u7ba1\u300d\u670d\u52d9\uff1a\u5982\u679c\u623f\u6771\u9078\u64c7\u4ee3\u7ba1\u670d\u52d9\uff0c\u5247\u4e0d\u7ba1\u662f\u4e00\u822c\u4ee3\u7ba1\u6216\u662f\u793e\u5b85\u4ee3\u7ba1\uff0c\u623f\u6771\u7686\u9700\u8981\u300c\u81ea\u884c\u300d\u7533\u5831\u88ab\u4ee3\u7ba1\u4e4b\u623f\u6e90\u7684\u79df\u8cc3\u6240\u5f97\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u56e0\u6b64\uff0c\u53ea\u6709\u9078\u64c7\u300c\u4ee3\u7ba1\u300d\u670d\u52d9\u7684\u623f\u6771\u5011\u9700\u81ea\u884c\u7533\u5831\uff0c\u5be6\u969b\u7684\u5831\u7a05\u65b9\u5f0f\uff0c\u623f\u6771\u5011\u53ef\u4ee5\u53c3\u95b1\u63a5\u4e0b\u4f86\u7684\u5831\u7a05\u6559\u5b78\u3002<\/p>\n\n\n\n<p>\ud83d\udc49\ud83c\udffb<a href=\"https:\/\/www.zuyou.com.tw\/blog\/landlordknowhow\/chartered-hosting-tax-exemption\/\">\u5305\u79df\u4ee3\u7ba1\u5831\u7a05\u7701\u591a\u5c11\u4e00\u6b21\u770b\uff01<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8a8d\u8b58\u7533\u5831\u65b9\u5f0f\uff1a\u4e0d\u5217\u8209\u7533\u5831\u3001\u5217\u8209\u7533\u5831<\/h2>\n\n\n\n<p>\u623f\u6771\u7533\u5831\u79df\u8cc3\u6240\u5f97\uff0c\u53c8\u53ef\u4ee5\u5206\u70ba\u5169\u7a2e\u65b9\u5f0f\uff0c\u7b2c 1 \u7a2e\u662f\u4e0d\u5217\u8209\u7533\u5831\u3001\u7b2c 2 \u7a2e\u662f\u5217\u8209\u7533\u5831\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-4-1024x576.png\" alt=\"\u8a8d\u8b58\u7533\u5831\u65b9\u5f0f\uff1a\u4e0d\u5217\u8209\u7533\u5831\u3001\u5217\u8209\u7533\u5831\" class=\"wp-image-1884\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-4-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-4-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-4-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-4-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-4.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u5217\u8209\u7533\u5831<\/h3>\n\n\n\n<p>\u9019\u662f\u623f\u6771\u6700\u7c21\u55ae\u7684\u5831\u7a05\u65b9\u5f0f\uff0c\u5982\u679c\u9078\u64c7\u4e0d\u5217\u8209\u7533\u5831\uff0c<strong>\u653f\u5e9c\u6703\u81ea\u52d5\u5c07\u300c\u5e74\u79df\u91d1\u6240\u5f97\u7684 43%\u300d\u5217\u70ba\u5fc5\u8981\u8cbb\u7528\uff0c\u6b64\u5fc5\u8981\u8cbb\u7528\u662f\u4e0d\u9700\u8981\u5831\u7a05\u7684\uff0c\u4e14\u4e0d\u9700\u8981\u4efb\u4f55\u8b49\u660e\uff01\u800c\u5176\u9918 57% \u5247\u9700\u8981\u8a08\u5165\u6240\u5f97\u7a05\u4e2d\u7533\u5831<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5217\u8209\u7533\u5831<\/h3>\n\n\n\n<p>\u5982\u679c\u623f\u6771\u9078\u64c7\u5217\u8209\u7533\u5831\uff0c\u5247\u9700\u8981\u300c\u81ea\u884c\u300d\u9010\u9805\u5217\u51fa\uff0c\u7dad\u904b\u623f\u6e90\u6642\u6240\u9700\u7684\u5fc5\u8981\u8cbb\u7528\uff0c\u4e14\u9700\u8981\u65bc\u67e5\u8abf\u6642\uff0c\u6aa2\u5177\u8cbb\u7528\u4e4b\u8b49\u660e\u6587\u4ef6\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5217\u8209\u7533\u5831\u3001\u4e0d\u5217\u8209\u7533\u5831\u600e\u9ebc\u9078\uff1f<\/h3>\n\n\n\n<p>\u5efa\u8b70\u623f\u6771\u53ef\u4ee5\u5c07\u5169\u8005\u90fd\u8a66\u7b97\uff0c\u4e26\u9078\u64c7\u64c1\u6709\u8f03\u4f4e\u6240\u5f97\u7e3d\u984d\u7684\u65b9\u5f0f\uff0c\u56e0\u6240\u5f97\u7e3d\u984d\u8d8a\u9ad8\uff0c\u8981\u7e73\u7684\u7a05\u984d\u8d8a\u591a\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-5-1024x576.png\" alt=\"\u5217\u8209\u7533\u5831\u3001\u4e0d\u5217\u8209\u7533\u5831\u600e\u9ebc\u9078\uff1f\" class=\"wp-image-1885\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-5-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-5-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-5-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-5-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-5.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5831\u7a05\u6b65\u9a5f\u6559\u5b78\uff1a\u4e0d\u5217\u8209\u7533\u5831<\/h2>\n\n\n\n<p>\u8acb\u767b\u5165<a href=\"https:\/\/tax.nat.gov.tw\/alltax.html?id=1\" rel=\"nofollow noopener\" target=\"_blank\">\u653f\u5e9c\u5831\u7a05\u7cfb\u7d71<\/a>\uff0c\u4e26\u6709 3 \u7a2e\u9a57\u8b49\u65b9\u5f0f\u53ef\u4ee5\u9078\u64c7\uff1a1. \u884c\u52d5\u96fb\u8a71\u9a57\u8b49\uff1b2. \u5065\u4fdd\u5361+\u8a3b\u518a\u5bc6\u78bc\uff1b3. \u81ea\u7136\u4eba\u6191\u8b49\u3002<\/p>\n\n\n\n<p>\u5efa\u8b70\u53ef\u4ee5\u4f7f\u7528\u884c\u52d5\u96fb\u8a71\u9a57\u8b49\uff0c\u53ea\u8981\u6709\u5065\u4fdd\u5361\uff0c\u4ee5\u53ca\u624b\u6a5f\u865f\u78bc\u5728\u81ea\u5df1\u540d\u4e0b\u5c31\u53ef\u4ee5\u4f7f\u7528\uff0c\u800c\u5176\u4ed6\u5169\u7a2e\u7686\u9700\u8981\u8b80\u5361\u6a5f\uff0c\u82e5\u5bb6\u4e2d\u6c92\u6709\u6703\u6bd4\u8f03\u4e0d\u65b9\u4fbf\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u65b0\u589e\u6240\u5f97\u8cc7\u6599<\/h3>\n\n\n\n<p>\u6210\u529f\u767b\u5165\u5831\u7a05\u7cfb\u7d71\u5f8c\uff0c\u7cfb\u7d71\u6703\u81ea\u52d5\u5217\u51fa\u5831\u7a05\u4eba\u904e\u53bb 1 \u5e74\u4e2d\u7684\u6240\u5f97\u7d00\u9304\uff0c\u800c\u623f\u6771\u7684\u79df\u8cc3\u6240\u5f97\u9700\u8981\u900f\u904e\u65b0\u589e\u7684\u65b9\u5f0f\u589e\u52a0\uff0c\u8acb\u9ede\u64ca\u300c\u65b0\u589e\u6240\u5f97\u8cc7\u6599\u300d\uff0c\u5c31\u80fd\u5920\u958b\u59cb\u7533\u5831\u79df\u8cc3\u6240\u5f97\u56c9\uff01<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-6-1024x576.png\" alt=\"1. \u65b0\u589e\u6240\u5f97\u8cc7\u6599\" class=\"wp-image-1886\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-6-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-6-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-6-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-6-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-6.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u9078\u64c7\u6240\u5f97\u683c\u5f0f<\/h3>\n\n\n\n<p>\u9ede\u64ca\u300c\u65b0\u589e\u6240\u5f97\u8cc7\u6599\u300d\u5f8c\uff0c\u6703\u51fa\u73fe\u8f38\u5165\u6240\u5f97\u7a2e\u985e\u7684\u8996\u7a97\uff0c\u4ee5\u4e0b\u662f\u6bcf\u4e00\u6b04\u4f4d\u7684\u586b\u6cd5\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6240\u5f97\u7a2e\u985e<\/strong>\uff1a\u8acb\u9078\u300c\u79df\u8cc3\u6240\u5f97\u300d\u3002<\/li>\n\n\n\n<li><strong>\u4e00\u822c\u4ee3\u7ba1\u6240\u5f97\u683c\u5f0f<\/strong>\uff1a\u82e5\u70ba\u623f\u6771\u70ba\u4e00\u822c\u4ee3\u7ba1\u670d\u52d9\uff0c\u8acb\u9078\u300c74M\u623f\u5c4b\uff08\u6bcf\u5c4b\u6bcf\u6708\u8d85\u904e 6 \u5343\u5143\uff0c\u7b26\u5408\u79df\u8cc3\u4f4f\u5b85\u5e02\u5834\u767c\u5c55\u53ca\u7ba1\u7406\u689d\u4f8b\u7b2c17\u689d\u898f\u5b9a\u8005-\u59d4\u8a17\u4ee3\u7ba1\uff09\u3014\u6bcf\u6708\u79df\u91d1\u8d85\u904e 6 \u5343\u5143\u81f3 2 \u842c\u5143\uff0c\u8cbb\u7528\u7387\u6a19\u6e96 53%\uff1b\u6bcf\u6708\u79df\u91d1\u8d85\u904e 2 \u842c\u5143\uff0c\u8cbb\u7528\u7387\u6a19\u6e96 43%\u3015\u300d\u3002<\/li>\n\n\n\n<li><strong>\u793e\u5b85\u4ee3\u7ba1\u6240\u5f97\u683c\u5f0f<\/strong>\uff1a\u82e5\u70ba\u623f\u6771\u70ba\u793e\u6703\u4f4f\u5b85\u4ee3\u7ba1\u670d\u52d9\uff0c\u8acb\u9078\u300c74S\u623f\u5c4b\uff08\u7b26\u5408\u4f4f\u5b85\u6cd5\u7b2c 23 \u689d\u898f\u5b9a\u8005\uff09\u3014\u8cbb\u7528\u7387\u6a19\u6e96 60%\u3015\u300d\u3002<\/li>\n\n\n\n<li><strong>\u6240\u5f97\u4eba\u59d3\u540d<\/strong>\uff1a\u9078\u64c7\u81ea\u5df1\u7684\u540d\u5b57\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-7-1024x576.png\" alt=\"2. \u9078\u64c7\u6240\u5f97\u683c\u5f0f\" class=\"wp-image-1887\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-7-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-7-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-7-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-7-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-7.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u8f14\u52a9\u8a08\u7b97<\/h3>\n\n\n\n<p>\u9ede\u64ca\u7da0\u8272\u6309\u9215\u300c\u8f14\u52a9\u8a08\u7b97\u53ca\u8aaa\u660e\u300d\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-8-1024x576.png\" alt=\"3. \u8f14\u52a9\u8a08\u7b97\" class=\"wp-image-1888\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-8-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-8-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-8-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-8-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-8.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u6b04\u4f4d\u586b\u5beb<\/h3>\n\n\n\n<p>\u5982\u5be6\u586b\u5beb\u975e\u7070\u5e95\u7684\u7a7a\u683c\uff0c\u5206\u5225\u70ba\u300c\u6bcf\u5c4b\u6bcf\u6708\u79df\u91d1\u300d\u3001\u300c\u79df\u91d1\u6536\u5165\u8d77\u8a16\u65e5\u300d\u4ee5\u53ca\u300c\u623f\u5c4b\u6240\u6709\u6b0a\u6301\u5206\u300d\u3002<\/p>\n\n\n\n<p>\u203b\u9700\u6ce8\u610f\u4e0d\u540c\u7684\u623f\u6e90\uff0c\u61c9\u5206\u958b\u500b\u5225\u8a08\u7b97\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-9-1024x576.png\" alt=\"4. \u6b04\u4f4d\u586b\u5beb\" class=\"wp-image-1889\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-9-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-9-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-9-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-9-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-9.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u78ba\u8a8d\u5fc5\u8981\u8cbb\u7528\u53ca\u6210\u672c<\/h3>\n\n\n\n<p>\u586b\u5beb\u5b8c\u4ee5\u4e0a\u8cc7\u8a0a\u5f8c\uff0c\u7cfb\u7d71\u6703\u81ea\u52d5\u7b97\u597d\u5fc5\u8981\u8cbb\u7528\u53ca\u6210\u672c\uff0c\u4e5f\u8acb\u623f\u6771\u540c\u6642\u78ba\u8a8d\u6240\u5f97\u7e3d\u984d\uff0c\u4e26\u8a18\u9304\u4e0b\u4f86\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-10-1024x576.png\" alt=\"5. \u78ba\u8a8d\u5fc5\u8981\u8cbb\u7528\u53ca\u6210\u672c\" class=\"wp-image-1890\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-10-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-10-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-10-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-10-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-10.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u5831\u7a05\u6b65\u9a5f\u6559\u5b78\uff1a\u5217\u8209\u7533\u5831<\/h2>\n\n\n\n<p>\u8acb\u767b\u5165<a href=\"https:\/\/tax.nat.gov.tw\/alltax.html?id=1\" rel=\"nofollow noopener\" target=\"_blank\">\u653f\u5e9c\u5831\u7a05\u7cfb\u7d71<\/a>\uff0c\u4e26\u6709 3 \u7a2e\u9a57\u8b49\u65b9\u5f0f\u53ef\u4ee5\u9078\u64c7\uff1a1. \u884c\u52d5\u96fb\u8a71\u9a57\u8b49\uff1b2. \u5065\u4fdd\u5361+\u8a3b\u518a\u5bc6\u78bc\uff1b3. \u81ea\u7136\u4eba\u6191\u8b49\u3002<\/p>\n\n\n\n<p>\u5efa\u8b70\u53ef\u4ee5\u4f7f\u7528\u884c\u52d5\u96fb\u8a71\u9a57\u8b49\uff0c\u53ea\u8981\u6709\u5065\u4fdd\u5361\uff0c\u4ee5\u53ca\u624b\u6a5f\u865f\u78bc\u5728\u81ea\u5df1\u540d\u4e0b\u5c31\u53ef\u4ee5\u4f7f\u7528\uff0c\u800c\u5176\u4ed6\u5169\u7a2e\u7686\u9700\u8981\u8b80\u5361\u6a5f\uff0c\u82e5\u5bb6\u4e2d\u6c92\u6709\u6703\u6bd4\u8f03\u4e0d\u65b9\u4fbf\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u65b0\u589e\u6240\u5f97\u8cc7\u6599<\/h3>\n\n\n\n<p>\u6210\u529f\u767b\u5165\u5831\u7a05\u7cfb\u7d71\u5f8c\uff0c\u7cfb\u7d71\u6703\u81ea\u52d5\u5217\u51fa\u5831\u7a05\u4eba\u904e\u53bb 1 \u5e74\u4e2d\u7684\u6240\u5f97\u7d00\u9304\uff0c\u800c\u623f\u6771\u7684\u79df\u8cc3\u6240\u5f97\u9700\u8981\u900f\u904e\u65b0\u589e\u7684\u65b9\u5f0f\u589e\u52a0\uff0c\u8acb\u9ede\u64ca\u300c\u65b0\u589e\u6240\u5f97\u8cc7\u6599\u300d\uff0c\u5c31\u80fd\u5920\u958b\u59cb\u7533\u5831\u79df\u8cc3\u6240\u5f97\u56c9\uff01<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-11-1024x576.png\" alt=\"1. \u65b0\u589e\u6240\u5f97\u8cc7\u6599\" class=\"wp-image-1891\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-11-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-11-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-11-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-11-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-11.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u9078\u64c7\u6240\u5f97\u683c\u5f0f<\/h3>\n\n\n\n<p>\u9ede\u64ca\u300c\u65b0\u589e\u6240\u5f97\u8cc7\u6599\u300d\u5f8c\uff0c\u6703\u51fa\u73fe\u8f38\u5165\u6240\u5f97\u7a2e\u985e\u7684\u8996\u7a97\uff0c\u4ee5\u4e0b\u662f\u6bcf\u4e00\u6b04\u4f4d\u7684\u586b\u6cd5\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6240\u5f97\u7a2e\u985e\uff1a\u8acb\u9078\u300c\u79df\u8cc3\u6240\u5f97\u300d\u3002<\/li>\n\n\n\n<li>\u6240\u5f97\u683c\u5f0f\uff1a\u82e5\u70ba\u623f\u6771\u70ba\u4e00\u822c\u4ee3\u7ba1\u670d\u52d9\uff0c\u8acb\u9078\u300c74M \u623f\u5c4b\uff08\u6bcf\u5c4b\u6bcf\u6708\u8d85\u904e 6 \u5343\u5143\uff0c\u7b26\u5408\u79df\u8cc3\u4f4f\u5b85\u5e02\u5834\u767c\u5c55\u53ca\u7ba1\u7406\u689d\u4f8b\u7b2c17\u689d\u898f\u5b9a\u8005-\u59d4\u8a17\u4ee3\u7ba1\uff09\uff3b\u9010\u9805\u5217\u8209\u8cbb\u7528\uff3d\u300d\u3002<\/li>\n\n\n\n<li>\u6240\u5f97\u683c\u5f0f\uff1a\u82e5\u70ba\u623f\u6771\u70ba\u793e\u6703\u4f4f\u5b85\u4ee3\u7ba1\u670d\u52d9\uff0c\u8acb\u9078\u300c74S \u623f\u5c4b\uff08\u7b26\u5408\u4f4f\u5b85\u6cd5\u7b2c 23 \u689d\u898f\u5b9a\u8005\uff09\uff3b\u9010\u9805\u5217\u8209\u8cbb\u7528\uff3d\u300d\u3002<\/li>\n\n\n\n<li>\u6240\u5f97\u4eba\u59d3\u540d\uff1a\u9078\u64c7\u81ea\u5df1\u7684\u540d\u5b57\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-13-1024x576.png\" alt=\"2. \u9078\u64c7\u6240\u5f97\u683c\u5f0f\" class=\"wp-image-1893\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-13-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-13-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-13-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-13-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-13.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u8f14\u52a9\u8a08\u7b97<\/h3>\n\n\n\n<p>\u76f4\u63a5\u9ede\u9078\u7da0\u8272\u6309\u9215\u300c\u8f14\u52a9\u8a08\u7b97\u53ca\u8aaa\u660e\u300d\uff0c\u4e26\u5982\u5be6\u586b\u5beb\u975e\u7070\u5e95\u7684\u7a7a\u683c\uff0c\u5206\u5225\u70ba\u300c\u6bcf\u5c4b\u6bcf\u6708\u79df\u91d1\u300d\u3001\u300c\u79df\u91d1\u6536\u5165\u8d77\u8a16\u65e5\u300d\u4ee5\u53ca\u300c\u623f\u5c4b\u6240\u6709\u6b0a\u6301\u5206\u300d\u3002<\/p>\n\n\n\n<p>\u203b\u9700\u6ce8\u610f\u4e0d\u540c\u7684\u623f\u6e90\uff0c\u61c9\u5206\u958b\u500b\u5225\u8a08\u7b97\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-12-1024x576.png\" alt=\"3. \u8f14\u52a9\u8a08\u7b97\" class=\"wp-image-1892\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-12-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-12-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-12-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-12-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-12.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u7533\u5831\u4ee3\u7ba1\u8cbb\u7528<\/h3>\n\n\n\n<p>\u9ede\u64ca\u7da0\u8272\u6309\u9215\u300c\u8f38\u5165\u5fc5\u8981\u7684\u640d\u8017\u53ca\u8cbb\u7528\u300d\uff0c\u82e5\u6709\u4fee\u7406\u8cbb\u3001\u5730\u50f9\u7a05\u7b49\u9700\u5217\u8209\u7684\u9805\u76ee\uff0c\u8acb\u5982\u5be6\u586b\u5165\uff0c\u800c\u4ee3\u7ba1\u8cbb\u7528\u5247\u53ef\u4ee5\u586b\u5165\u300c\u5176\u4ed6\u300d\u6b04\u4f4d\u4e2d\uff0c\u6700\u5f8c\u9ede\u64ca\u300c\u5b8c\u6210\u767b\u9304\u300d\u5c31\u53ef\u4ee5\u67e5\u770b\u6240\u5f97\u7e3d\u984d\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-14-1024x576.png\" alt=\"4. \u7533\u5831\u4ee3\u7ba1\u8cbb\u7528\" class=\"wp-image-1894\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-14-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-14-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-14-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-14-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-14.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\ud83d\udc49\ud83c\udffb\u5fc5\u8981\u8cbb\u7528\u9084\u6709\uff1a<a href=\"https:\/\/www.zuyou.com.tw\/blog\/landlordknowhow\/rental-tax-intro-2024\/\">\u5730\u50f9\u7a05<\/a>\u3001<a href=\"https:\/\/www.zuyou.com.tw\/blog\/%E7%A7%9F%E5%B1%8B%E7%9F%A5%E8%AD%98%E5%88%86%E4%BA%AB\/renters-insurance\/\">\u4fdd\u96aa\u8cbb<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ee5\u4e0a\u5c31\u5b8c\u6210\u79df\u8cc3\u6240\u5f97\u7533\u5831\uff0c\u4f46\u9700\u6ce8\u610f\u6574\u500b\u5831\u7a05\u6d41\u7a0b\u9084\u672a\u5b8c\u6210\u5537\uff01<\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u53ea\u662f\u79df\u8cc3\u6240\u5f97\u7684\u7533\u5831\uff0c\u7d9c\u5408\u6240\u5f97\u7a05\u9084\u6709\u5176\u4ed6\u7684\u9805\u76ee\uff0c\u9700\u8981\u4f9d\u7cfb\u7d71\u6307\u793a\u5b8c\u6210\uff01\u6700\u5f8c\uff0c\u6211\u5011\u4e5f\u9644\u4e0a\u623f\u6771\u79df\u8ca8\u6240\u5f97\u6bd4\u8f03\u8868\uff0c\u8b93\u5927\u5bb6\u6bd4\u8f03\u4e0d\u540c\u8eab\u4efd\u7684\u623f\u6771\u7e73\u7684\u7a05\u984d\u6709\u4ec0\u9ebc\u5dee\u5225\uff01<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-15-1024x576.png\" alt=\"\u623f\u6771\u79df\u8cc3\u6240\u5f97\u6bd4\u8f03\u8868\" class=\"wp-image-1895\" srcset=\"https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-15-1024x576.png 1024w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-15-600x338.png 600w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-15-768x432.png 768w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-15-1536x864.png 1536w, https:\/\/www.zuyou.com.tw\/blog\/wp-content\/uploads\/image-15.png 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p id=\"block-e109de1b-fdd7-424e-b545-b575d9a5773c\"><strong>\ud83d\udccc \u95dc\u65bc\u79df\u5bd3 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target=\"_blank\">\u4e86\u89e3\u66f4\u591a\u670d\u52d9\u5167\u5bb9<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u9078\u64c7\u5305\u79df\u4ee3\u7ba1\u7684\u623f\u6771\u770b\u904e\u4f86\uff01\u623f\u6771\u5831\u7a05\u600e\u9ebc\u505a\uff1f\u8a72\u9078\u5217\u8209\u7533\u5831\uff0c\u9084\u662f\u4e0d\u5217\u8209\u7533\u5831\uff1f\u79df\u5bd3\u6559\u4f60\u5148\u5f9e\u623f\u6771\u8eab\u4efd\u770b\u8d77\uff01\u518d\u5206\u5225\u8a66\u7b97\u5217\u8209\u7533\u5831\u8207\u4e0d\u5217\u8209\u7533\u5831\uff0c\u9078\u64c7\u300c\u6240\u5f97\u7e3d\u984d\u300d\u6700\u5c0f\u7684\u5c31\u5c0d\u5566\uff01<\/p>\n","protected":false},"author":1,"featured_media":1897,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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