內 容
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大家好：
114年度各類所得結算申報在即，若經辦各項活動或計畫有已墊付之款
項，但尚未辦理核銷者，其中與個人各類所得（ex.津貼．工資．獎金．．．）相關之費用，
請於114年12月10日前(會計處網頁公告日期)檢據辦理核銷，
以俾利處理114年度個人所得之歸戶。
說明：
１、所得年度之認定係以實際支付時點歸戶，而非該所得所屬年度，
配合本校114年度最後一個付款日 114年12月24日 ，
故凡截至114年12月止已支付給個人之各類所得簽發單據，
務必請於114年12月10日前檢據辦理核銷。
２、其後支付之時點之單據，不論該筆所得是否應屬115年度，
均認定為115年度之所得。
（例:114年度年終獎金於115年度核撥，稅法上則歸屬為115年度所得）。
３、所有單據應力求清晰正確，必要時請以鉛筆在旁加註以方便辨識，
以免發生處理人員之建檔困擾，不但虛耗雙方在求證上之時間及人力，
亦可能造成扣繳憑單上所得人資料之誤植或是扣繳憑單寄發困難，
影響所得人之權益，務必請費心配合，謝謝。
４、再次提醒，所得歸戶時間點與所得者年度所得稅率有極大相關性，
您提供的個人資料攸關該所得人明年(115年5月)「個人綜合所得稅」之
申報，故請確實配合作業時程。
會計處
Dear All,
As the annual settlement declaration for various types of income in the year 114 approaches, please note that if you have advanced funds for activities or projects but have not yet completed reimbursement, any expenses related to personal income (e.g., allowances, wages, bonuses, etc.) must be submitted for reimbursement by **December 10, year 114** (as announced on the Accounting Office website). This is necessary to ensure proper allocation of personal income for the year 114.
**Explanation:**
1. The determination of the income year is based on the actual payment date, not the year to which the income belongs. In accordance with the last payment date for our university in year 114 (December 24, year 114), all documents for personal income paid by December of year 114 must be submitted for reimbursement by December 10, year 114.
2. Any documents issued after this date will be considered as income for year 115, regardless of whether the income should technically belong to year 115.
*(Example: If a year-end bonus for year 114 is paid in year 115, it will be classified as income for year 115 under tax law.)*
3. All documents should be clear and accurate. If necessary, please annotate them with a pencil to facilitate identification. This will help avoid difficulties in filing and prevent unnecessary delays or errors in recording recipient information on withholding certificates, which could affect the recipient's rights.
4. **Please note again:** The timing of income allocation is closely related to the applicable tax rate for the recipient's annual income tax. The personal information you provide is crucial for the recipient's 'Individual Comprehensive Income Tax' declaration next year (May of year 115). Therefore, please cooperate fully with the schedule.
Thank you for your attention and cooperation.
Accounting Office |
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