利息所得

利息所得
計算範圍:給付民眾公債、公司債、金融債券、各種短期票券、存款及其他貸出款項之利息所得,但單次給付金額未達5,000元者,免予扣取補充保險費;至於單次給付金額超過1,000萬元以上,則以1,000萬元計算。

例1.林先生在郵局開有郵政儲簿帳戶,並存有多筆定期存款,102年6月21日郵局給付林先生儲簿存款利息1,500元,2筆定期存款利息30,000元及3,900元。郵局在給付林先生利息時,應扣取補充保險費?
說明:不同存單的利息,分別計算補充保險費。依全民健康保險扣取及繳納補充保險費辦法第4條規定,單次給付金額未達5,000元者,不必扣取補充保險費。所以,應扣取之補充保險費為600元(30,000元×2%=600元)。
 

şişli escort taksim escort mecidiyeköy escort ümraniye escort istanbul escort istanbul escort beşiktaş escort beylikdüzü escort şişli escort istanbul escort şişli escort istanbul escort ümraniye escort taksim escort şişli escort ümraniye escort kartal escort şirinevler escort maltepe escort mersin escort izmir escort istanbul escort pornohub kadıköy escort vip escort sex filmi sex hikaye erotik shop erotik shop erotik shop erotik shop erotik shop erotik shop erotik shop erotik shop erotik shop erotik shop işitme cihazi izmir işitme cihazı istanbul işitme cihazı
istanbul escort istanbul escort umraniye escort izmir escort maltepe escort sisli escort sisli escort istanbul escort tbilisi escort umraniye escort mecidiyekoy escort sisli escort sisli escort sisli escort taksim escort escort bayan taksim escort umraniye escort kartal escort sirinevler escort bebek escort istanbul escort kadikoy escort vip escort mersin escort atakoy escort avcilar escort beylikduzu escort okmeydani escort besiktas escort sisli escort maslak escort maslak escort tuzla escort sex shop sex shop sex shop sex shop sex shop sex shop cekmekoy escort esenler escort bahcesehir escort capa escort topkapi escort merter escort aksaray escort halkali escort istanbul massage www.escortfly.com