Basic

Part 1 Part 5 Part 6 : Part 2 Part 3 Part 4

Part 1 ()------

Part 1 ------

Part 2

Part 2

Part 2

98.1.1 98.1.1

Part 2 97.10.125 65

65 97.10.1

98.1.1651515657

Part 3

Part 3

.535863

1263-1

98.1.1 6058

( )30(45) 58-159

Part 3

1601521555 58

1 0.775 + 3,000 2 1.55 !!58-1

32,000 356/121.55 17,608 6035532,0006013011958-1

!6032,000355532,000 30 1.55% 14% 5 11,904

6532,000 40 1.55% 14% 5 23,808()1(4%558-2

Part 3

98.1.198.1.1 53

201 1.55%24,0005354

2032,000

32,000201.55 9,920

32,0002064 125%50%535454-2

Part 3

?15 1 2 26363-1

1 1.55 3,000 1063-164

2125%50%2532,0002

32,000251.55 (1252) 18,60063-2

250

3,00063-2

2532,0002

50 6,200 6,200(12529,3002125%50%63-2

Part 4

Part 4

Part 4 25657

Part 4 26515

7

Part 4

17,280

674

65

1 11111213

213

Part 4

653,0006565293031

A:(0.65%)3,000 B:1.3%A17,280x 5x 0.65%+ 3,000 = 3,562B17,280x 5x 1.3% =1,123A 5 A 30

Part 4

* 65(1.3%)4,000333435

20 17,280x20x1.3%=4,49310 17,280x10x1.3%=2,246(4,000) 4,000 1 2

Part 4

*6565

53940

1 1.3

3,00042

2125%50%25217,280251.3 (1252) 8,42442

250

3,00042

2125%50%25250 2,904 (3,0003,000) 3000(12524,50042

Part 6

Part 5 3274-2

Part 5 156565133153274-2

Part 5 503453

Part 7

603032,000 45 1.55% (6022)144 (32000 45)

14,880 (32000 30 1.55%)811443,360 (14,880 (12 8+1))223928,320 (14,880 12 22)

6030

6029,7506530,00013,834

823652,176135

(2)5653,56282726,648

3652,1762076,648

5515

60(32,750)6533,0006010,153

82268392(1) 495,000

(2)10 654,12382841,092

2683921336,092

www.bli.gov.tw

1001314 (02)2396-1266 (0800)078-777http://www.bli.gov.tw !