[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"achievement-pfbid02tS53wujHVJPXrWsgV5QjpCiyvGk5mAsP9pZTRoKF7wGYb2gJ2DWi7HgRzUayHebVl":3,"tags-陳宥丞-20":14},{"id":4,"postUrl":5,"politician":6,"creationTimestamp":7,"description":8,"creationDate":9,"type":10,"tags":11},"pfbid02tS53wujHVJPXrWsgV5QjpCiyvGk5mAsP9pZTRoKF7wGYb2gJ2DWi7HgRzUayHebVl","https:\u002F\u002Fwww.facebook.com\u002FNtuyoyo\u002Fposts\u002Fpfbid02tS53wujHVJPXrWsgV5QjpCiyvGk5mAsP9pZTRoKF7wGYb2gJ2DWi7HgRzUayHebVl","陳宥丞",1777884769000,"#5月報稅季 到來，#報稅新制 報你知！\n\n5月報稅季即將到來，對上有老、下有小的 #三明治族群 來說，是一年之中壓力最大的時刻。報稅固然是國民義務，但只要能掌握年度稅制更新的重點，其實也可以聰明地為家人精打細算，爭取應有的稅制紅利。\n\n因應 #高齡化與 #少子化的困境，今年的稅務制度在「#長照支出」與「#生育費用」上調整了抵扣空間，對於緩解家計負擔非常重要。\n\n📌長照扣除額增幅50%\n長照特別扣除額今年從原本的 12 萬一次調升至 18 萬，不論是請外籍看護、住長照機構或是由家人在家自行照顧，只要符合失能資格，報稅時就能直接扣除 18 萬。\n\n若家人同時領有身心障礙證明，兩項扣除額可以同時使用，合計減除額度將近 40 萬。但要留意此項設有排富限制，若所得稅率在 20% 以上、選擇股利分開計稅，或基本所得額超過 750 萬的族群則無法適用。\n\n📌試管嬰兒（人工生殖）支出也能抵稅\n以往規定只有在健保特約醫院做的療程才能抵稅，但今年起限制全面鬆綁，只要是經衛福部許可的生殖機構，不論診所或醫院，只要該次療程領有政府補助金，剩下的自費部分就能列入抵稅。\n\n在計算時只要將總醫療花費扣掉政府最高15萬的補助金，以及商業保險的理賠金，剩下的實際支出就是可以抵稅的金額。但請留意，這項支出屬於「列舉扣除額」，如果您的試管自費差額加上房租、捐款等項目加總後，超過了夫妻合併申報的26.2萬標準扣除額，今年請務必改用「列舉申報」，稅負才會有感降低。\n\n另外特別提醒！我們在處理地方陳情案件時，最常見的就是兄弟姊妹爭相申報扶養長輩來換取扣除額的家庭爭議。\n\n建議大家報稅前先跟家人談清楚由誰申報扶養最划算，並討論稅額紅利如何回饋到長輩的實際開銷上，避免同一位長輩被重複申報，導致最後被國稅局剔除補稅。\n\n報稅的目的是為了更好的生活，透過清楚的溝通與規劃，我們才能讓這些規定發揮正面價值，成為守護家庭財務的力量。\n\n陳宥丞議員\n#內湖 #南港 陳宥丞\n港湖宥丞\n市政有丞\n#服務電話☎️ 2793-6656","2026-05-04T08:52:49.000Z","facebook",[12,13],"長照政策","公共衛生",{"tags":15,"all":74},[16,19,22,25,27,30,33,36,39,42,45,48,51,54,57,60,63,66,68,71],{"name":17,"count":18},"政府監督",1064,{"name":20,"count":21},"政治文化",923,{"name":23,"count":24},"公民權利",791,{"name":13,"count":26},445,{"name":28,"count":29},"都市計畫",436,{"name":31,"count":32},"交通安全",307,{"name":34,"count":35},"司法改革",285,{"name":37,"count":38},"地方經濟",276,{"name":40,"count":41},"重大公共工程",258,{"name":43,"count":44},"體育運動發展",202,{"name":46,"count":47},"防災應變",191,{"name":49,"count":50},"環境保護",188,{"name":52,"count":53},"青年發展",181,{"name":55,"count":56},"教育與托育",148,{"name":58,"count":59},"勞工權益",139,{"name":61,"count":62},"居住正義",133,{"name":64,"count":65},"產業發展",112,{"name":12,"count":67},80,{"name":69,"count":70},"能源政策",64,{"name":72,"count":73},"動物保護",54,[16,19,22,25,27,30,33,36,39,42,45,48,51,54,57,60,63,66,68,71,75,78,81,84,86,88,90,92,94,96,98],{"name":76,"count":77},"性別平等",39,{"name":79,"count":80},"737市政陳情",2,{"name":82,"count":83},"意志力",1,{"name":85,"count":83},"刑事警察",{"name":87,"count":83},"詐欺罪",{"name":89,"count":83},"強制罪",{"name":91,"count":83},"恐嚇取財",{"name":93,"count":83},"警察局",{"name":95,"count":83},"刑事犯罪",{"name":97,"count":83},"消費權益",{"name":99,"count":83},"拒絕勒索"]