編按：（2021.5.12更新）
近日來台灣新冠肺炎疫情嚴峻，本土案例增加，但正值五月報稅季，為避免接觸風險，財政部在今日下午會議後拍板，延長綜所稅、營所稅申報期1個月，截止日從5月31日延至6月30日，但仍呼籲民眾儘量在5月底前完成，避免因臨時延長報稅期，導致原先的繳款條碼過期、須重新申請等細節問題。

目前全台已有3成多的申報戶完成個人綜所稅申報，速度比往年加快，也有手機報稅、行動門號登入等便利報稅工具可使用，但考量往年不少民眾會趕在申報截止日前才報稅，且疫情近日可能將要升到第三級警戒，因此決定將報稅日期延長。

本土疫情升溫，指揮中心指揮官陳時中示警國內疫情非常嚴峻，近日可能升到第三級警戒。正值報稅季，外界高度關注報稅期是否再度延長，為此，財政部下午臨時召開會議研商。

雖然全台已有3成多的申報戶完成個人綜所稅申報，速度比往年加快，也有手機報

今年個人綜合所得稅申報方式又更簡單了，財政部推出「行動電話認證」登入方式，讓報稅人不用再準備晶片卡機，就可以直接在手機上完成身分認證，且所得來源單純，無需變動資料的納稅人，不用再下載任何App，直接開啟瀏覽器就能在手機上完成申報。

申報109年個人綜合所得稅新制要點

去年因為新冠肺炎（COVID-19）疫情的影響，政府推出多項紓困措施，其中與全國人民都有關的便是延後個人綜合所得稅申報日期，將108年度個人綜合所得稅的申報日期延後一個月，改至109年6月30日為止，也就是比往年晚一個月繳稅，而今年則回歸常態，109年度個人綜合所得稅申報期間為110年5月1日至5月31日止，為期一個月。此外，今年報稅規定與去年差異不大，只有將每人基本生活費提高，以及因應疫情提供的相關紓困措施。

每人基本生活費提高至182,000元

去年申報108年個人綜合所得稅時，每人基本生活費定為175,000元，今年則將109年每人基本生活提高為182,000元。由於在申報戶裡，基本生活費是按人數計算，只要基本生活費總額大於「免稅額＋扣除額」，差額部分就可從所得總額中扣除，其中，扣除額包括標準或列舉、身心障礙、儲蓄投資、教育學費、幼兒學前、長期照顧，但不含薪資所得特別扣除額。對於多口之家、扣除額較少的申報戶最為有利，申報前別忘了精算一下。

疫情相關紓困與減稅措施

此外，去年因疫情受隔離、檢疫者、照顧者及執行嚴重特殊傳染性肺炎醫療照護的醫事人員，109年期間有收取政府提供的防疫補償，可免納所得稅。執行業務者、醫事人員、私人辦理補習班幼兒園與養護療養院所，因受疫情影響，適用費用率得按原訂費用率的112.5%計算。至於受疫情影響致無法在規定繳納期間內繳稅者，綜合所得稅最長可延期1年，分期最長可達3年（36期）。

「基本生活費」大於「免稅額加扣除額」可減稅

　舉例來說，年薪100萬元的雙薪家庭，成員為父母加3個大學子女，在沒有其他特別扣除額下，基本生活費大於「免稅額＋扣除額」的部分，就可從所得總額中扣除。其計算如下：
Ａ：基本生活費：182,000元×5=910,000元。
Ｂ：免稅額為：88,000元×5=440,000元
標準扣除額（有配偶）：240,000元
教育學費特別扣除額：25,000元×3=75,000元
基本生活費差額：910,000元-(440,000元+240,000元+75,000元) =155,000元
C：若適用稅率為5%，可省下稅額為：155,000×5%元=7,750元

109年度個人綜合所得稅申報重要日期

報稅截止日：110/5/31
綜所稅報繳期間：110/5/1～110/5/31
所得及扣除額資料查調：110/4/28～110/5/31
綜所稅網路申報應送資料：110/6/10前寄送至就近國稅局

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行動電話身分認證機制

今年在報稅新制中，除了每人基本生活費提高，以及因應疫情提供相關紓困措施外，財政部今年也推出「行動電話認證」登入方式，方便報稅人可以直接在手機上完成個人綜合所得稅的申報。

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免讀卡機的行動認證

過去，使用網路報稅時，不管是使用「Windows離線版」與「Web線上版」，如果不是採用金融憑證，都需要一台晶片讀卡機，讀取自然人憑證、健保卡，進行身分認證後，才能在電腦前完成申報。這個幾乎一年才用一次的晶片讀卡機，經常不是找不到，就是插上電腦後沒有反應，得安裝各種驅動程式、系統除錯後，才能順利使用，無疑成為報稅過程中最麻煩的事。今年財政部新增的「行動電話認證」登入方式，只是要納稅人自己申請的門號，就可進行身分認證，並適用在「Windows離線版」與「Web線上版」，讓報稅的過程中，不再因為晶片讀卡機而卡關。

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手機認證條件限制

財政部新推出的「行動電話認證」身分方式，被稱為完成「手機報稅」的最後一哩路，能真正實現免 App、免插卡、免紙本的報稅方式。不過，目前報稅時想要以行動電話進行身分認證，還是有些條件限制，以確保納稅申報人的個資安全，重要條件如下：

手機門號必須為納稅人本人申請的月租型門號。
以4G/5G行動網路連網，認證過程中關閉Wi-Fi訊號。
準備身分證字號及健保卡卡號。

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手機報稅免下載App

財政部除了推出「行動電話認證」身分外，今年在手機上報稅，不用下載App，直接打開瀏覽器（建議使用Safari或Chrome），找到「財政部電子申報繳稅服務網」，之後點選「綜所稅結算申報」，找到「手機版」報稅即可。另外，手機作業系統建議為Android 9以上或iOS 12以上，以利於順於報稅。

報稅步驟簡單

在手機進入報稅頁面後，可以選擇行動電話認證、戶號＋查詢碼，或是行動身分識別（TW FidO），當然，如果是本人的手機，以手機認證最為快速。當身分認證完成後，系統會自動帶入所得、扣除額相關資料，只需填寫電話及地址，當然，也可以在此下載所得、扣除額清單，確認稅額內容無誤。最後進入繳、退稅，依個人需求選擇委託取款轉帳、信用卡、ATM或活期（儲蓄）存款帳戶（僅限以 TW FidO 登入者）繳稅。

手機報稅條件限制

不過，目前想要直接在手機上報稅，仍是有些條件限制，因為採用手機報稅時，除了電話號碼、地址及退稅帳戶資訊外，不能修改或增訂其他資訊，也就是只適用於所得來源單純，通常是採用標準扣除額的納稅申報人，如果要新增及修改報稅人、扣除額、所得調整…等，還是得使用電腦報稅。此外，手機報稅無法使用現金、票據、晶片金融卡、行動支付繳稅，也不支援延期、分期繳稅申請。

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電腦報稅2大步驟

如果不適用手機報稅的納稅人，還是得回到電腦端來報稅，且與往年一樣，在財務部電子申報繳稅服務網中，有獨立的綜合所得稅頁面下，並提供「Windows離線版」與「Web線上版」兩種選擇。

第一步：選擇申報方式

因此，在電腦上進行網路報稅的第一步，要先選擇使用「Windows離線版」或「Web線上版」。Windows離線版只提供Windows版本的安裝程式，可下載至自己的電腦上使用，而Web線上版就是在網頁上進行申報，並可適用Windows及Mac OX系統的電腦。也就是說Mac用戶不用麻煩擬模Windows環境，可以直接使用「Web線上版」報稅。不過，因為今年報稅時為5月1日開始，因此在截稿前，「Web線上版」尚未開啟，至於「Windows離線版」則已經開始下載，但仍無法下載所得資料。

第二步：進行身分認證

不管是「Windows離線版」與「Web線上版」，都要再選擇身分認證方式，有自然人憑證、電子憑證、健保卡、戶口名簿戶號＋查詢碼、Taiwan FidO，以及今年新增的行動電話認證。而每一種方法都有需要準備的工具及前置工作，報稅時可以先評估適合自己的方法，尤其現在於Mac上報稅幾乎與Windows系統上沒有太大的差異，在Web線上版只要留意系統版本及瀏覽器版本，大都可以順利完成報稅。

Windows離線版報稅步驟

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給報稅新鮮人4個注意事項

每年都有申報個人綜合所得稅的新鮮人，儘管現在報稅方式已較過去簡單許多，但有些申報表上沒說明的事，經常在網路上以訛傳訛，即便是報稅多年的納稅人也未必清楚。

1.不用繳稅還是要申報

所得稅法上有規定，納稅人申報年度所得的金額，若沒有超過當年度規定的免稅額加標準扣除額合計數，就不用辦理結算申報。以今年申報的條件來看，每個人有88,000元免稅額，以及標準扣除額120,000元（單身者），再加上薪資所得特別扣除額200,000元，共計有400,800元，如果年度所得沒有超過400,800元，可以不用申報。不過，沒有報稅可能會影響退稅的權利，例如薪資已預先被扣稅，在年度所得不用繳稅前提下，理當可以退稅，但因為沒有申報紀錄，可能就無法順利退稅。

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2.稅額試算通知「退稅」也要線上回覆

為了簡化個人綜合所得稅的申報流程，國稅局會針對所得較為單純的納稅人，提供稅額試算服務，並在報稅期間寄送稅額試算通知書，讓納稅人不用再精算。納稅人在收到稅額試算通知書後，可以自行選擇繳納方式，若要退稅可至「財務部電子申報繳稅服務網」的「稅額試算服務」頁面，進行線上回覆，或是下載稅額試算表的電子檔。不過，稅額試算服務對象並不包含首報族，可別傻傻等待，首次報稅仍必須以人工、二維條碼或是網路申報方式完稅，在取得報稅紀錄後，並符合所得單純等條件下，明年就會被自動納入稅額試算服務對象。

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3.盤點利多的繳稅方法

現在繳稅的方式相當多元，舉凡金融機構、便利商店、信用卡、轉帳、行動支付…等，依申報的方式不同，各有對應的繳稅方式。在進入報稅期間，代收機構會有各種優惠活動推出，納稅人可以開始盤點最利多的繳稅方式，例如手上的信用卡有無分期零利率，如果只提供分期但需要利率就得考量，且有些現金回饋卡會排除繳稅金額，少了現金回饋下，或許換張卡更適合；另外，以行動支付繳稅的選擇，只有台灣Pay、ezPay，還有中國信託i繳費、玉山Wallet…等，約12家銀行的行動支付App才支援，LINE Pay並不支援繳稅。

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4.手機報稅更要小心釣魚網站、詐騙簡訊

由於今年新增了便民的「手動電話身分認證」，讓納稅人真的可以只用「手機報稅」，只要再搭配健保卡號碼為輔，就可以利用手機快速報稅，但是近年來手機簡訊詐騙、網路釣魚的事件層出不窮，利用手機報稅是的要格外小心，在享受方便報稅的同時，資安防護也是需要考慮的一塊。也因為詐騙簡訊、釣魚網址的陷阱相當不容易防範，有時候在忙碌之餘沒有注意到就點下去了。這時，像是趨勢科技的「行動安全防護App」或是PC-cillin防毒軟體就很有用，當想要打開不明的網址時，行動安全防護App能在第一時間偵測並且阻擋詐騙、釣魚網頁，而且很容易使用，不僅能偵測網址，就連截圖也能檢測，不管報稅新鮮人，或是替家中的長輩、親友安裝，都可以在享受手機快速報稅的同時，也能夠有資安的防護。

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行動安全防護APP：iOS請點此；Android請點此

本文授權轉載自：T客邦

責任編輯：郭昱彣、錢玉紘

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