国立中山大学员工薪资所得受领人免税额申报表.docx

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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页 共4页國立中山大學員工薪資所得受領人免稅額申報表新進/New NSYSU Taxpayer Dependents Declaration異動/Change97.6.16修訂姓名Name職稱Job Title單位Unit身分證字號ID No.註：外籍人士請填居留證上統一證號PS：Please write your ARC NO. if you are of foreign nationality出生日期Date of Birth 年/Y 月/M 日/D到校日期Date of Arrival 年/Y 月/M 日/D郵局局號C

2、omputerized No.郵局帳號Account No.戶籍住址Permanent Add.外籍人士Resident & Non-resident Alien英文姓名Name in English來台日期Date of Arrival in Taiwan年/Y 月/M 日/D國籍Nationality護照號碼Passport No.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：Spouse or dependents qualified for tax deduction listed as follows稱謂Relation姓名Name

3、身分證字號ID No.出生日期Date of Birth符合條件Qualification備註Note1配偶 Spouse填表需知詳如背面說明。Please refer to the back for filing instruction.2345678For an individual who stays in the Republic of China less than 183 days within the same taxable year (1/112/31), individual income tax shall be declared and computed accordi

4、ng to the withholding rate 20%.An individual who stays in the Republic of China for 183 days or more within a taxable year(1/112/31) is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate.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。（If list

5、ed dependents are changed, please fill this form to withholding agency in 10 days.）薪資受領人校內分機填報日期Tax PayerCampus Ext.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： According to Article 17 of Income Tax Code, the dependents must be： 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）Lineal ascenda

6、nts of the taxpayer or his or her spouse having attained sixty years of age, or be incapable of earning a livelihood and have been supported by the taxpayer.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）Children of the taxpayer under twenty years of age, or although having attained twenty ye

7、ars of age, who are supported by the taxpayer by reason of school attendance or by reason of physical or mental disability incapable of earning a livelihood.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）Brothers and sisters of the taxpayer or his or her spouse under twenty years

8、 of age, or although having attained twenty years of age, who are supported by the taxpayer by reason of school attendance, or by reason of physical or mental disability incapable of earning a livelihood.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

9、得者，不得列報減除。（d）Other relatives or members of the family of the taxpayer within the meaning of Sub-Paragraph 4, Article 1114, or paragraph 3, Article 1123, of the Civil Code under twenty years of age or having attained sixty years of age who are incapable of earning a livelihood, live together with and

10、 depend of the taxpayer. However, the dependents of c) and d) shall not be listed as those deductible if their father or mother belongs to the categories eligible for tax exemption according to Sub-Paragraph 1 or Sub-Paragraph 2, Article 4, of the Income Tax Code.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。第 4 页 共 4 页