{"id":2497,"date":"2026-05-05T00:00:00","date_gmt":"2026-05-04T16:00:00","guid":{"rendered":"https:\/\/www.zuyou.com.tw\/blog\/?p=2497"},"modified":"2026-05-05T11:36:11","modified_gmt":"2026-05-05T03:36:11","slug":"2026-rental-tax-filing-guide","status":"publish","type":"post","link":"https:\/\/www.zuyou.com.tw\/blog\/%e7%a7%9f%e5%b1%8b%e7%9f%a5%e8%ad%98%e5%88%86%e4%ba%ab\/2026-rental-tax-filing-guide\/","title":{"rendered":"\u79df\u5c4b\u5831\u7a05 2026 \u5b8c\u6574\u653b\u7565\uff5c\u79df\u91d1\u6263\u9664\u984d 18 \u842c\u600e\u9ebc\u5831\uff1f\u689d\u4ef6\u3001\u6587\u4ef6\u3001\u8a08\u7b97\u4e00\u6b21\u770b"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">2026 \u5e74\u79df\u5c4b\u5831\u7a05\u6700\u5927\u6539\u8b8a\uff1a\u4e0d\u7528\u518d\u300c\u4e8c\u9078\u4e00\u300d\u4e86<\/h2>\n\n\n\n<p>\u904e\u53bb\u79df\u5c4b\u65cf\u60f3\u7528\u623f\u79df\u7bc0\u7a05\uff0c\u5fc5\u9808\u9078\u64c7\u300c\u5217\u8209\u6263\u9664\u984d\u300d\uff0c\u7b49\u65bc\u653e\u68c4\u6a19\u6e96\u6263\u9664\u984d\uff08\u55ae\u8eab 13.1 \u842c\u3001\u592b\u59bb 26.2 \u842c\uff09\u3002\u5f88\u591a\u4eba\u7b97\u4e00\u7b97\u89ba\u5f97\u4e0d\u5212\u7b97\uff0c\u4e7e\u8106\u4e0d\u5831\u3002<\/p>\n\n\n\n<p>\u4f46\u5f9e 114 \u5e74\u5ea6\uff082026 \u5e74 5 \u6708\u7533\u5831\uff09\u958b\u59cb\uff0c<strong>\u79df\u91d1\u652f\u51fa\u5df2\u7d93\u5f9e\u5217\u8209\u6263\u9664\u984d\u6539\u5217\u70ba\u300c\u7279\u5225\u6263\u9664\u984d\u300d<\/strong>\uff0c\u9019\u4ee3\u8868\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f60\u53ef\u4ee5\u7167\u5e38\u4f7f\u7528\u6a19\u6e96\u6263\u9664\u984d<\/li>\n\n\n\n<li>\u79df\u91d1\u652f\u51fa<strong>\u53e6\u5916\u518d\u6263<\/strong>\uff0c\u6bcf\u6236\u6bcf\u5e74\u6700\u9ad8 <strong>18 \u842c\u5143<\/strong><\/li>\n\n\n\n<li>\u4e0d\u9700\u8981\u5728\u6a19\u6e96\u548c\u5217\u8209\u4e4b\u9593\u4e8c\u9078\u4e00<\/li>\n<\/ul>\n\n\n\n<p>\u7c21\u55ae\u4f86\u8aaa\uff0c\u53ea\u8981\u4f60\u6709\u5728\u79df\u623f\u5b50\u3001\u7b26\u5408\u689d\u4ef6\uff0c\u5e7e\u4e4e\u90fd\u8a72\u5831\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8ab0\u53ef\u4ee5\u7533\u5831\u79df\u91d1\u652f\u51fa\u6263\u9664\u984d\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u672c\u689d\u4ef6<\/h3>\n\n\n\n<p>\u7533\u5831\u79df\u91d1\u652f\u51fa\u7279\u5225\u6263\u9664\u984d\uff0c\u9700\u8981\u540c\u6642\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u79df\u5c4b\u4f9b\u81ea\u4f4f\u4f7f\u7528<\/strong>\uff1a\u4e0d\u80fd\u662f\u71df\u696d\u5834\u6240\u6216\u5de5\u4f5c\u5ba4<\/li>\n\n\n\n<li><strong>\u627f\u79df\u4eba\u70ba\u672c\u4eba\u3001\u914d\u5076\u6216\u53d7\u6276\u990a\u76f4\u7cfb\u89aa\u5c6c<\/strong><\/li>\n\n\n\n<li><strong>\u5728\u570b\u5167\u627f\u79df\u623f\u5c4b<\/strong><\/li>\n\n\n\n<li><strong>\u7d0d\u7a05\u4eba\u672c\u4eba\u3001\u914d\u5076\u53ca\u53d7\u6276\u990a\u76f4\u7cfb\u89aa\u5c6c\u5728\u570b\u5167\u7121\u81ea\u6709\u623f\u5c4b<\/strong><\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u6392\u5bcc\u689d\u6b3e\uff08\u4e0d\u7b26\u5408\u8cc7\u683c\u7684\u60c5\u6cc1\uff09<\/h3>\n\n\n\n<p>\u5373\u4f7f\u4f60\u6709\u5728\u79df\u5c4b\uff0c\u4ee5\u4e0b\u60c5\u6cc1\u7121\u6cd5\u9069\u7528\u9019\u9805\u6263\u9664\u984d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7d9c\u5408\u6240\u5f97\u7a05\u9069\u7528\u7a05\u7387\u9054 <strong>20% \u4ee5\u4e0a<\/strong>\uff08114 \u5e74\u5ea6\u6240\u5f97\u6de8\u984d\u8d85\u904e 133 \u842c\uff09<\/li>\n\n\n\n<li>\u80a1\u5229\u6240\u5f97\u9078\u64c7\u6309 <strong>28% \u5206\u958b\u8a08\u7a05<\/strong><\/li>\n\n\n\n<li>\u57fa\u672c\u6240\u5f97\u984d\u8d85\u904e <strong>750 \u842c\u5143<\/strong><\/li>\n\n\n\n<li>\u672c\u4eba\u3001\u914d\u5076\u6216\u53d7\u6276\u990a\u76f4\u7cfb\u89aa\u5c6c\u540d\u4e0b\u6301\u6709\u570b\u5167\u623f\u5c4b<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6709\u623f\u4f46\u4ecd\u53ef\u7533\u5831\u7684 5 \u5927\u4f8b\u5916<\/h3>\n\n\n\n<p>\u540d\u4e0b\u6709\u623f\u4e0d\u4ee3\u8868\u4e00\u5b9a\u4e0d\u80fd\u5831\u3002\u4ee5\u4e0b\u60c5\u6cc1\u4ecd\u8996\u70ba\u300c\u975e\u81ea\u6709\u623f\u5c4b\u300d\uff0c\u53ef\u4ee5\u7e7c\u7e8c\u7533\u5831\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u623f\u5c4b\u7d93\u653f\u5e9c\u516c\u544a\u70ba\u62c6\u9077\u6216\u5217\u70ba\u5371\u96aa\u5efa\u7bc9<\/li>\n\n\n\n<li>\u623f\u5c4b\u6bc0\u640d\u9054\u4e00\u534a\u4ee5\u4e0a\uff0c\u9700\u8981\u4fee\u5fa9\u624d\u80fd\u5c45\u4f4f<\/li>\n\n\n\n<li>\u7e7c\u627f\u53d6\u5f97\u7684\u623f\u5c4b\uff0c\u50c5\u6301\u6709\u90e8\u5206\u7522\u6b0a\u4e14\u672a\u5be6\u969b\u5c45\u4f4f<\/li>\n\n\n\n<li>\u56e0\u5de5\u4f5c\u6216\u5c31\u5b78\uff0c\u5fc5\u9808\u5728\u5916\u7e23\u5e02\u79df\u5c4b\u5c45\u4f4f<\/li>\n\n\n\n<li>\u7b26\u5408\u5206\u5c45\u7533\u5831\u898f\u5b9a\u8005<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u9700\u8981\u6e96\u5099\u54ea\u4e9b\u6587\u4ef6\uff1f<\/h2>\n\n\n\n<p>\u7533\u5831\u6642\u9700\u8981\u4e09\u6a23\u6771\u897f\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u79df\u8cc3\u5951\u7d04\u66f8\u5f71\u672c<\/h3>\n\n\n\n<p>\u4f60\u8ddf\u623f\u6771\u7c3d\u7684\u79df\u7d04\uff0c\u78ba\u8a8d\u4e0a\u9762\u6709\u623f\u5c4b\u5730\u5740\u3001\u79df\u91d1\u91d1\u984d\u3001\u79df\u671f\u7b49\u57fa\u672c\u8cc7\u8a0a\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u79df\u91d1\u4ed8\u6b3e\u8b49\u660e<\/h3>\n\n\n\n<p>\u4ee5\u4e0b\u4efb\u4e00\u9805\u7686\u53ef\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9280\u884c\u532f\u6b3e\u7d00\u9304\u6216 ATM \u8f49\u5e33\u4ea4\u6613\u660e\u7d30<\/li>\n\n\n\n<li>\u623f\u6771\u7c3d\u6536\u7684\u6536\u64da<\/li>\n\n\n\n<li>\u884c\u52d5\u652f\u4ed8\u8f49\u5e33\u7d00\u9304<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\ud83d\udca1 <strong>\u63d0\u9192\uff1a<\/strong> \u5982\u679c\u662f\u4ed8\u73fe\u91d1\uff0c\u4e00\u5b9a\u8981\u8acb\u623f\u6771\u7c3d\u6536\u64da\u3002\u6c92\u6709\u4ed8\u6b3e\u8b49\u660e\u5c31\u7121\u6cd5\u7533\u5831\uff0c\u5efa\u8b70\u990a\u6210\u6bcf\u6708\u532f\u6b3e\u7684\u7fd2\u6163\uff0c\u7559\u4e0b\u5b8c\u6574\u7d00\u9304\u3002<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u81ea\u4f4f\u8b49\u660e\uff08\u4e8c\u64c7\u4e00\uff09<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6236\u7c4d\u767b\u8a18\u8b49\u660e\uff1a<\/strong> \u8ab2\u7a05\u5e74\u5ea6\u5167\u5df2\u5c07\u6236\u7c4d\u9077\u5165\u627f\u79df\u5730\u5740<\/li>\n\n\n\n<li><strong>\u81ea\u4f4f\u5207\u7d50\u66f8\uff1a<\/strong> \u66f8\u9762\u8072\u660e\u627f\u79df\u623f\u5c4b\u4f9b\u81ea\u4f4f\u4f7f\u7528\uff0c\u975e\u71df\u696d\u6216\u57f7\u884c\u696d\u52d9\u7528\u9014<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\ud83d\udca1 \u5982\u679c\u4f60\u5728\u79df\u5c4b\u8655\u6709\u8a2d\u6236\u7c4d\uff0c\u7528\u6236\u7c4d\u8b04\u672c\u6700\u65b9\u4fbf\u3002\u5982\u679c\u6c92\u6709\u9077\u6236\u7c4d\uff08\u4f8b\u5982\u5b78\u751f\u5728\u5916\u79df\u5c4b\uff09\uff0c\u586b\u5beb\u5207\u7d50\u66f8\u5373\u53ef\u3002<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u6263\u9664\u984d\u600e\u9ebc\u7b97\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u672c\u8a08\u7b97<\/h3>\n\n\n\n<p>\u79df\u91d1\u652f\u51fa\u7279\u5225\u6263\u9664\u984d = <strong>\u5168\u5e74\u79df\u91d1\u652f\u51fa \u2212 \u5df2\u9818\u53d6\u7684\u653f\u5e9c\u79df\u91d1\u88dc\u8cbc<\/strong><\/p>\n\n\n\n<p>\u4e0a\u9650\u70ba\u6bcf\u6236\u6bcf\u5e74 <strong>18 \u842c\u5143<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8a08\u7b97\u7bc4\u4f8b<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u60c5\u5883<\/th><th>\u6708\u79df\u91d1<\/th><th>\u5168\u5e74\u79df\u91d1<\/th><th>\u79df\u91d1\u88dc\u8cbc<\/th><th>\u53ef\u7533\u5831\u6263\u9664\u984d<\/th><\/tr><\/thead><tbody><tr><td>\u4e00\u822c\u79df\u5c4b\u65cf<\/td><td>15,000<\/td><td>180,000<\/td><td>0<\/td><td><strong>180,000<\/strong>\uff08\u525b\u597d\u4e0a\u9650\uff09<\/td><\/tr><tr><td>\u6709\u9818\u88dc\u8cbc<\/td><td>15,000<\/td><td>180,000<\/td><td>48,000<\/td><td><strong>132,000<\/strong><\/td><\/tr><tr><td>\u6708\u79df\u8f03\u9ad8<\/td><td>20,000<\/td><td>240,000<\/td><td>0<\/td><td><strong>180,000<\/strong>\uff08\u8d85\u904e\u4e0a\u9650\uff09<\/td><\/tr><tr><td>\u6708\u79df\u8f03\u4f4e<\/td><td>8,000<\/td><td>96,000<\/td><td>0<\/td><td><strong>96,000<\/strong>\uff08\u672a\u9054\u4e0a\u9650\uff0c\u5168\u984d\u6263\u9664\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5be6\u969b\u80fd\u7701\u591a\u5c11\u7a05\uff1f<\/h3>\n\n\n\n<p>\u7701\u4e0b\u7684\u7a05\u91d1 = \u6263\u9664\u984d \u00d7 \u4f60\u7684\u6240\u5f97\u7a05\u7387<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9069\u7528\u7a05\u7387<\/th><th>\u6263\u9664 18 \u842c\u53ef\u7701<\/th><th>\u6263\u9664 10 \u842c\u53ef\u7701<\/th><\/tr><\/thead><tbody><tr><td>5%<\/td><td>9,000 \u5143<\/td><td>5,000 \u5143<\/td><\/tr><tr><td>12%<\/td><td>21,600 \u5143<\/td><td>12,000 \u5143<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4ee5\u6240\u5f97\u7a05\u7387 12% \u7684\u4e0a\u73ed\u65cf\u70ba\u4f8b\uff0c\u5982\u679c\u5168\u5e74\u79df\u91d1\u652f\u51fa 18 \u842c\u90fd\u53ef\u6263\u9664\uff0c\u7b49\u65bc\u7701\u4e0b <strong>21,600 \u5143<\/strong>\u7684\u7a05\u91d1\uff0c\u76f8\u7576\u65bc\u4e00\u500b\u591a\u6708\u7684\u79df\u91d1\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u7533\u5831\u65b9\u5f0f\uff08\u6b65\u9a5f\u6559\u5b78\uff09<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u7dda\u4e0a\u7533\u5831\uff08\u63a8\u85a6\uff09<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u524d\u5f80<a href=\"https:\/\/tax.nat.gov.tw\/\" rel=\"nofollow noopener\" 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