A96260001 A97260036 T99230216

ps ()()()()

7240.15%48940699.85%490130100%118470%50930%1693100%1.6410.4-38654.84%30345.16%671100%50836.25089.2

95119911

?1969

1Add-on minimum tax)

2(Alternative minimum taxAMT

(1)(2)600(3)

(1)(2)(3)(4)(5)(6)(7)(8)200

()

=(++()++++100

-600)

x20%

()

=(+++-200)X10%

()(1) (2)()()(3)()() ()

()

()()

()()(3000)(3000)

()()

() 191

()(1)(16)(2)()(3)()()

()

()3,000()1010090101501,0001,0004002501002520

http://www.ntat.gov.tw/county/ntat_ch/mo201_view.jsp?tax_no=D0120070301008http://tw.myblog.yahoo.com/jw!K7B_C8.fHB72SfbdnaW0/article?mid=12http://www.etax.nat.gov.tw/wSite/lp?ctNode=11342http://old.npf.org.tw/PUBLICATION/FM/092/FM-C-092-090.htm