[問題] 請問預聘獎金與所得稅

看板tax (稅板)作者時間12年前 (2014/05/12 14:14), 編輯推噓1(106)
留言7則, 2人參與, 最新討論串1/1
小弟是從某科技公司離職的員工,當初拿的是預聘約,含預聘獎金 但是未待滿一年即離職,依據合約交回預聘獎金,但剛剛要報稅時發現這筆繳回的錢 該公司將其依然算入我的所得並需扣稅,請問這筆稅金我該繳嗎@@ 還是應該去訴願呢? 以下是關於預聘獎金繳回的部分合約原文 In the event that you resign from OOOO, on your own accord during the first year of service, the full quantum of the sign-on bonus you received shall be returned to OOOO before your last day of employment, regardless of any taxes (income tax, supplementary insurance premium, etc.) that have been deducted for such bonus. 我是有查到一位繳回50萬預聘獎金向財政部訴願成功(所得應扣除此獎金)的決定書啦... -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 140.112.32.192 ※ 文章網址: http://www.ptt.cc/bbs/tax/M.1399875276.A.7E7.html

05/12 17:32, , 1F
簽約金返還,屬違約賠償性質,非薪資所得減少。
05/12 17:32, 1F

05/12 17:32, , 2F
國稅局新聞稿:http://tinyurl.com/jw6vyct
05/12 17:32, 2F

05/12 17:47, , 3F
可是上面99年的結果與財政部訴願決定書第10202172號
05/12 17:47, 3F

05/12 17:48, , 4F
結果相反耶。相同事情一駁回訴願一撤銷原處分
05/12 17:48, 4F

05/12 20:22, , 5F
sign-on bonus ← 是指簽約金,其實還是要看你的聘雇合約
05/12 20:22, 5F

05/12 20:22, , 6F
怎麼寫。
05/12 20:22, 6F

05/12 20:24, , 7F
訴願決定書的資料庫這幾年也只有這一筆。
05/12 20:24, 7F
文章代碼(AID): #1JS6RCVd (tax)
文章代碼(AID): #1JS6RCVd (tax)