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title_diff: "[{\"diffs\":[[1,\"如何列報扶養外籍或大陸配偶及扶養親屬\"]],\"start1\":0,\"start2\":0,\"length1\":0,\"length2\":18}]"
body_diff: "[{\"diffs\":[[1,\"<html>\\\r\\\n<head>\\\r\\\n  <title>如何列報扶養外籍或大陸配偶及扶養親屬</title>\\\r\\\n  <basefont face=\\\"微软雅黑\\\" size=\\\"2\\\" />\\\r\\\n  <meta http-equiv=\\\"Content-Type\\\" content=\\\"text/html;charset=utf-8\\\" />\\\r\\\n  <meta name=\\\"exporter-version\\\" content=\\\"YXBJ Windows/608924 (zh-CN, DDL); Windows/10.0.0 (Win64); EDAMVersion=V2;\\\"/>\\\r\\\n  <style>\\\r\\\n\\tbody, td {\\\r\\\n\\t  font-family: 微软雅黑;\\\r\\\n\\t  font-size: 12pt;\\\r\\\n\\t}\\\r\\\n  </style>\\\r\\\n</head>\\\r\\\n<body>\\\r\\\n<a name=\\\"37814\\\"></a>\\\r\\\n<h1>如何列報扶養外籍或大陸配偶及扶養親屬</h1>\\\r\\\n\\\r\\\n<div><span>\\\n  <div style=\\\"--en-clipped-content:article\\\"><div style=\\\"font-size: 16px; display:block; min-width: 100%; position: relative;\\\"> <div style=\\\"font-family:sans-serif;text-size-adjust:100%;\\\"><div><div><div style=\\\"-webkit-font-smoothing:antialiased;font-family:Arial, 微軟正黑體, &quot;Helvetica Neue&quot;, Helvetica, sans-serif, 新細明體;color:rgb(52, 52, 52);font-size:1em;\\\"><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div><div style=\\\"overflow:hidden;\\\"><div><div><div><div><div><div><div> <div><div><div><div><h2 style=\\\"margin:0px;position:static;inset:auto;border:0px;list-style:none;font-weight:normal;transition:initial;color:rgb(54, 54, 54);background:rgb(240, 240, 240);padding:10px;border-radius:8px;font-size:1.1em;\\\"><span style=\\\"list-style:none;font-size:1.1em;font-weight:normal;color:rgb(54, 54, 54);\\\"></span><span><span style=\\\"font-family:icomoon;speak:none;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;line-height:1;display:inline-block;vertical-align:baseline;-webkit-font-smoothing:antialiased;font-size:inherit;color:rgb(12, 181, 181);margin-right:10px;\\\"></span>綜合所得稅申報時，如何列報扶養外籍或大陸配偶及扶養親屬，依居住地及時間的不同而有別<span style=\\\"font-family:icomoon;speak:none;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;line-height:1;display:inline-block;vertical-align:baseline;-webkit-font-smoothing:antialiased;\\\"></span></span><span style=\\\"list-style:none;font-size:1.1em;font-weight:normal;color:rgb(54, 54, 54);\\\"></span></h2></div></div></div></div>\\\n        \\\n         <div style=\\\"padding-bottom:8px;margin-top:8px;\\\"><div><div><div><ul style=\\\"margin:0px;position:static;inset:auto;border:0px;list-style:none;font-size:1em;font-weight:normal;transition:initial;background:rgb(240, 240, 240);padding:8px 15px;border-radius:4px;\\\"><span style=\\\"list-style:none;font-size:1em;font-weight:normal;\\\"></span><li style=\\\"display:inline-block;font-size:0.9em;color:rgb(100, 100, 100);\\\">\\t\\t<span style=\\\"display:inline-block;vertical-align:middle;\\\">張貼日：104-05-28</span></li><li style=\\\"display:inline-block;font-size:0.9em;color:rgb(100, 100, 100);\\\"><span style=\\\"font-size:0.9em;color:rgb(100, 100, 100);vertical-align:middle;\\\"> | </span>\\t\\t<span style=\\\"display:inline-block;vertical-align:middle;\\\">發布單位：財政部臺灣省中區國稅局</span></li><span style=\\\"list-style:none;font-size:1em;font-weight:normal;display:block;height:0px;clear:both;\\\">​</span></ul>\\\n</div></div></div></div>\\\n <div style=\\\"margin-top:0px;\\\"><div><div><div><div style=\\\"padding:15px 0px;transition:300ms;line-height:200%;\\\" title=\\\"\\\">  <div>    <div style=\\\"overflow:hidden;text-overflow:ellipsis;white-space:nowrap;margin-bottom:5px;font-size:1.1em;font-weight:700;color:rgb(52, 52, 52);\\\"><span></span></div>    <div style=\\\"margin:5px 0px;\\\">      <p style=\\\"position:static;inset:auto;padding:0px;border:0px;border-radius:0px;list-style:none;background-color:transparent;font-size:1em;font-weight:normal;transition:initial;margin:20px 0px;\\\"><span style=\\\"list-style:none;font-size:1em;font-weight:normal;\\\"></span><span>財政部中區國稅局表示，異國婚姻日益常見，其綜合所得稅申報方式，依外籍或大陸配偶當年度是否在我國境內居住滿183天以上，而有所不同。<br/>該局說明若納稅義務人與外籍或大陸配偶於申報年度都居留滿183天以上，屬境內居住者，則雙方所得應合併辦理申報，列報免稅額、扣除額。若納稅務義務人是我國境內居住者，而外籍或大陸配偶在我國境內居留未滿183天，其報稅方式以下列兩種方式擇一辦理：<br/>一、與配偶合併申報: 可減除免稅額、扣除額。<br/>二、外籍或大陸配偶所得採就源扣繳，免合併申報:屬扣繳範圍之所得，其應納稅額由扣繳義務人於給付時，依規定扣繳率扣繳之；其非屬扣繳範圍之所得，應向稽徵機關辦理申報並依規定稅率納稅。選擇採就源扣繳者，其所得不再併入其在中華民國境內居住者身分之配偶綜合所得總額申報，其扣繳稅款及依規定稅率申報納稅之稅額亦不得扣抵，且不得再減除相關之免稅額及扣除額。<br/>前項納稅義務人之配偶（或扶養親屬）為無國民身分證之華僑或外國人時，其國民身分證統一編號欄請依據居留證之「統一證號」欄項資料填寫，若居留證無統一證號欄項或未領有居留證者，請以西元出生年月日加英文姓名第一個字前兩個字母（例：西元1978年10月24日出生，姓名Carol Lee應填寫為：19781024CA）。申報大陸地區配偶、扶養親屬免稅額者，應將在臺已配發之統一證號，填註於國民身分證統一編號欄；無統一證號者，則第1位填9，第2位至第7位填註其西元出生年後兩位及月日各兩位，第8位至第10位空白(例:西元1965年5月27日出生，應填寫為9650527)<br/>中區國稅局提醒您，如尚有疑問，請撥打該局免費服務電話0800－000321或至該局網站（http://www.ntbca.gov.tw）點選網頁電話詢問，該局將竭誠為您服務。<br/>【提供單位：服務科鄭淑蓮，電話（04）23051111轉8915】<br/></span><span style=\\\"list-style:none;font-size:1em;font-weight:normal;\\\"></span></p>    </div>  </div><span style=\\\"line-height:200%;display:block;height:0px;clear:both;\\\">​</span></div></div></div></div></div> <div style=\\\"margin-top:0px;\\\"><div><div><div><div style=\\\"padding:15px 0px;transition:300ms;line-height:200%;\\\" title=\\\"類別\\\">  <div>    <div style=\\\"overflow:hidden;text-overflow:ellipsis;white-space:nowrap;margin-bottom:5px;font-weight:700;color:rgb(52, 52, 52);padding:8px 15px;background:rgb(240, 240, 240);border-radius:4px;font-size:1em;\\\"><span>類別</span></div>    <div style=\\\"margin:5px 0px;\\\">      <p style=\\\"position:static;inset:auto;border:0px;border-radius:0px;list-style:none;background-color:transparent;font-size:1em;font-weight:normal;transition:initial;margin:0px;padding:0px 15px;\\\"><span style=\\\"list-style:none;font-size:1em;font-weight:normal;\\\"></span><span>104年</span><span style=\\\"list-style:none;font-size:1em;font-weight:normal;\\\"></span></p>    </div>  </div><span style=\\\"line-height:200%;display:block;height:0px;clear:both;\\\">​</span></div></div></div></div></div> <div style=\\\"padding-bottom:8px;margin-top:8px;\\\"><div><div><div></div></div></div></div> <div style=\\\"margin-top:8px;\\\"><div><div style=\\\"line-height:1.7;\\\"><div></div></div></div></div><span style=\\\"display:block;height:0px;clear:both;\\\">​</span></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div>\\\n</span>\\\n</div></body></html>\\u0000\"]],\"start1\":0,\"start2\":0,\"length1\":0,\"length2\":5807}]"
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