五月報稅進入倒數計時，今年適用新上路的「所得稅制優化」方案，調高四大扣除額的額度，最高級距稅率也從原本的百分之四十五調降到百分之四十，報稅應該特別有感。當然我的專長不是稅制相關議題，而是教大家如何使用電腦和網路報稅，一直以來報稅時都習慣使用財政部報稅軟體，不過只支援Windows，對於日益增加的Mac和Linux使用者來說其實相當不便，去年推出全新的線上版報稅系統，讓Mac、Linux免安裝軟體就能線上報稅，而且不用再額外下載軟體。

去年財政部限制Windows使用者仍必須下載一般報稅軟體報稅，今年開始放寬條件，無論你是Windows、Mac或Linux用戶都能使用「綜合所得稅電子結算申報繳稅系統」線上版進行報稅，支援瀏覽器包括Google Chrome、Firefox、Safari、IE、Edge，只要打開瀏覽器就能線上操作。

如果你是使用七吋以上的iOS、Android平板電腦，亦可透過內建瀏覽器申報，這也代表手機無法支援，建議使用電腦報稅比較不會發生問題。

2019年「綜合所得稅申報系統」線上版提供四種身分驗證方式：健保卡 + 註冊密碼、自然人憑證、電子憑證和戶口名簿戶號 + 查詢碼，除非你平常有在使用自然人憑證或是電子憑證，不然使用健保卡或戶口名簿戶號驗證方式應該是最簡單的。其中有兩種必須搭配讀卡機才能驗證（申請戶口名簿查詢碼時也要存取卡片驗證），電子憑證則要到銀行、證券商、保險公司或金控公司申辦。

接下來再來示範一次如何以瀏覽器線上報稅，整體操作過程非常簡單，在開始前必須先準備驗證相關工作，如果使用健保卡或自然人憑證卡必須有讀卡機，若要取得戶口名簿查詢碼依然得進行身分驗證，電子憑證用戶請先確認憑證檔案及密碼。

網站：綜合所得稅電子結算申報繳稅系統

使用教學

STEP 1

開啟今年的綜合所得稅申報系統，可以看到四種不同顏色的身分驗證方式，底下會顯示需要準備的工具，四種驗證方式都能下載所得資料。

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今年開始以Windows開啟線上報稅系統，在系統環境檢查部分不會出現錯誤，也就是今年起Windows使用者也可透過線上綜合所得稅申報系統報稅，不用下載報稅軟體。

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STEP 2

我習慣使用「健保卡 + 註冊密碼」驗證方式，畢竟健保卡的使用頻率較高，通常也都放在皮夾，自然人憑證因為使用頻率較低，也已經忘記一開始設定的密碼。在驗證前一樣會偵測使用者的系統環境，通常會在「註冊密碼元件」部分顯示「未安裝健保卡元件」提示訊息，請先點選後方「下載、安裝健保卡元件」繼續。

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在下載健保卡元件的頁面，選擇要下載的安裝檔版本，目前提供Windows、macOS、Linux（Ubuntu）和 Linux（Fedora）四種，如果想要把Mac元件移除還可以下載元件移除安裝檔。

STEP 3

安裝後返回線上報稅系統，點選「重新檢測」應該就能順利通過，接著再按下「前往身分驗證頁面」前往下一步。

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STEP 4

我前面選擇的是以「健保卡 + 註冊密碼」驗證身分方式，在這裡要填入身分證字號和註冊密碼，如果從沒有註冊過健保卡密碼，點選下方「如何取得註冊密碼？」就能連結到中央健保署申請、設定，記得密碼不要輸入錯誤三次，否則可能會有一段暫時鎖卡時間，忘記密碼可以點選下方鏈結回到健保卡網路服務註冊重設密碼。

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STEP 5

通過身分驗證後就會看到線上報稅系統，可以執行包括：

下載本年度所得、扣除額、稅藉資料。
匯入所得及扣除額資料（*.DAT）。
讀取儲存的申報資料（*.nth）。
自行輸入報稅資料。

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從五月一號凌晨開始才能開始上傳報稅資料，在此之前可先透過系統查詢。

本文授權轉載自：免費資源網路社群