[心得] 股利新政策是增稅還是減稅?消失
政策太複雜,試著簡化,有誤請指正。
以年領股利10萬為例,綜所稅5%,兩稅合一可扣抵8.5%
單就股利稅賦計算。
現在的股利計入所得稅,100000*0.05=5000 (支出)
但有兩稅合一可抵減,100000*0.085=8500 (可抵稅)
實際還倒賺 3500元。
以下計算新制
乙案,以8.5%計股利稅,可抵減8萬
股利稅 100000-80000=20000 ,20000*0.085=1700(支出)
取消兩稅合一的可扣抵
所以如果選擇乙案,原綜所稅稅率5%,領股利10萬的人,
約需增稅5200元。
以上是為了簡化計算,故兩稅合一用平均8.5%計算,也先排除薪資
部份,有誤請指正。
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