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  1. mypaper.pchome.com.tw › dachen1 › post發薪時先將代扣所得稅從員工薪資中預扣如何記帳 - PChome Online ...

    年終獎金屬非固定薪資扣繳5% (金額不達2,000可免扣繳), 1.發薪時先將代扣所得稅從員工薪資中預扣，該筆稅款於次月十日前填寫薪資所得扣繳稅額繳款書至各金融機構繳納即可 (繳款書至國稅局索取)2.3.4.各類所得扣繳及免扣繳申報，於次年的一月.