一、

(七)夫薪資所得分開計算之應納稅額：

夫薪資所得＝（$1,200,000－$82,000－$104,000）＝$1,014,000

夫應納稅額＝$1,014,000 × 12%－$35,000＝$86,680

不含夫薪資所得應納稅額

＝（$1,392,000－$1,014,000）×5%＝$18,900

合併退還稅額＝（$86,680＋$18,900）－$150,000＝($44,420)

 

(八)妻薪資所得分開計算之應納稅額：

妻薪資所得＝（$500,000－$82,000－$104,000）＝$314,000

妻應納稅額＝$314,000 ×5%＝$15,700

不含妻薪資所得應納稅額＝（$1,392,000－$314,000）× 12%-35,000＝$94,360

合併退還稅額＝（$15,700＋$94,360）－$150,000＝($39,940)

 

(九)故採夫薪資所得分開計算較有利，退還稅額$44,420