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EY稅務輕鬆聊

租稅優惠愈多愈好嗎?小心「基本稅額」讓您白忙一場!

18 Aug 2025

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每年報稅季,企業最常問的問題是: 「這個租稅優惠我也可以申請嗎?」 「加薪、投資都有抵稅,看起來很划算耶?」   但您知道嗎?⚠️在企業報稅時,有一道您可能忽略的底線:「營利事業所得基本稅額」AMT。 即使申請了一堆租稅優惠,只要落入AMT範圍,還是得補上那一筆基本稅額,辛苦準備的節稅資料也可能一毛都用不上💸!   📌本集邀請安永聯合會計師事務所👨‍🏫執業會計師葉柏良與👩‍💼經理蔡旼芯 帶您一次搞懂👇 🔍 AMT是什麼?為什麼申請租稅減免,稅額還是沒有變少? 💡中小企業加薪抵稅怎麼算?誰最有利? 🧠投資抵減條例(產創10-1)修法重點一次看 📊真實案例分析:抵稅規劃錯一步,整年優惠全泡湯! 🏃‍♂️租稅優惠≠越多越好!  Powered by Firstory Hosting

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