尾牙開趴摸彩 報稅規定不可不知

尾牙開趴摸彩 報稅規定不可不知

2017-12-26 06:00聯合報 記者賴昭穎╱即時報導
華碩在今年1月舉辦尾牙,董事長施崇棠(中)等公司高層變身超級樂隊。本報資料照片
華碩在今年1月舉辦尾牙,董事長施崇棠(中)等公司高層變身超級樂隊。本報資料照片

2017年倒數計時,跨年、春節過年接踵而來,許多公司都會舉辦尾牙聚餐犒賞員工,準備禮金或禮品進行摸彩活動更是活動高潮,不過,相關支出列報及扣繳規定不可不知。南區國稅局官員表示,員工參加尾牙摸彩,不論是獎金或獎品,屬於所得稅法規定的「機會中獎獎金或給與」,應依各類所得扣繳率標準規定辦理扣繳。如果中獎人是居住國內的個人,公司於給付時須按給付總額扣取10%稅款,不過,每次應扣繳稅額不超過2,000元不需扣繳稅款,但仍應於次年1月底前列單申報;若中獎人屬於非國內居住的個人,公司於給付時不論金額多少,都應按給付總額扣取20%稅款。

此外,若中獎人摸彩獲得電視機等實物獎品,公司應以該獎品購入時的統一發票所載金額辦理扣繳,各公司應注意相關規定,以免違規受罰。

稅款尾牙所得稅

WASRAG World Water Summit 10 – June 22, 2018

———- Forwarded message ———-
From: WASRAG <info@wasrag.org>
Date: 2017-12-16 4:22 GMT+08:00
Subject: WASRAG World Water Summit 10 – June 22, 2018
To: bv5af@ms1.hinet.net

SAVE $$$$ – GET THE EARLY BIRD SPECIAL FOR WWS-10!

WASH and Health

A mother waits with her babies at a Rotary-sponsored health clinic in Loga, Niger
Friday, June 22, 2018
Delta Hotel
Toronto, Canada
World Water Summit 10 promises to be better than ever!
JOIN US!
Greet Rotary International President Elect Barry Rassin, a Hospital Administrator and Fellow of the American College of Healthcare Executives.  RIPE Barry will share how your Water, Sanitation and Hygiene (WASH) projects impact the health of millions of people.
Learn what Rotarians can do to help the millions of hospitals and health care facilities that lack safe water and sanitation.  Understand the impact of WASH on disease prevention and treatment.
Enjoy the features you told us you liked:  round table discussions on current topics, panel discussions and break-outs led by Rotarians and professionals.
All this awaits you in Toronto on Friday June 22nd at the award-winning Delta Hotel, one block from the Toronto Convention Centre and within easy walking distance of all downtown hotels.
REGISTER NOW:  Rates go up on January 1st.  Your full day registration includes a light breakfast and full lunch.  
Photo ©Rotary International/Alyce Henson
REGISTRATION FEES – EARLY BIRD RATES UNTIL JAN 1, 2018
  • WASRAG Members: Early Bird $150 ($175 after Dec. 31, 2017)
  • Non-WASRAG Members: Early Bird $175 ($200 after Dec. 31, 2017)
    (Includes a complimentary 1-year membership to WASRAG)
  • Rotaractors: A Special Rate of $80
Please register here.
WASRAG appreciates the support of major sponsors of World Water Summit 9
Procter & Gamble (Children’s Safe Drinking Water Program),
Kohler
Medentech (AquaTabs), Water Missions International  
A.T.Kearney, The Rotarian Magazine , 
MWA, One Drop, Sawyer, SPLASH, Vestergaard-Frandsen
The Water & Sanitation Rotarian Action Group is a group of Rotarians whose purpose is to support Rotary clubs to effectively plan, finance, implement, monitor and evaluate water, sanitation, and hygiene programs, where they are most needed in a collaborative, cost-effective, timely, and sustainable manner, true to the principles of Rotary International. Wasrag operates in accordance with Rotary International policy but is not an agency of, or controlled by, Rotary International.
STAY CONNECTED:
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WASRAG, c/o A.T. Kearney, 121 King Street West, Suite 1910, Box 114, Toronto, Ontario M5H 3T9 Canada
Sent by info@wasrag.org in collaboration with
Constant Contact

Changes coming to global grant reports (2017/12/16)

———- Forwarded message ———-
From: Rotary <rotarysupportcenter@rotary.org>
Date: 2017-12-16 2:01 GMT+08:00
Subject: Changes coming to global grant reports
To: bv5af@ms1.hinet.net

Rotary.org
GRANTS
Dear global grant primary contacts:

On 23 January we’ll unveil changes to the global grant reporting section of the Grant Center. The updated report will match the layout and language in the global grant application, making it easier to understand and use. Both primary contacts are now required to authorize reports.

Global grant reports that are now in the system will be modified to fit the new format. However, because we’ve changed the report so extensively, much of the information that was entered earlier will stop being visible on 23 January. This information will still be available to staff, and we can provide it upon request.

Here’s how your reports will be affected and what you’ll need to do, depending on their status:

  • Draft: Because much of the information that was put in the report will no longer be visible, it must be added again using the new report. If you can’t complete and submit the report before 23 January, download a copy of your draft and save it so you can use it to complete the new report.
  • Authorizations required: Both primary contacts must authorize the report, and any remaining authorizations must be completed before the report can be submitted to the Foundation.
  • Submitted: No action is needed. Your report will be adjusted to fit the new format but will be reviewed using the previous report format.
  • Accepted: No action is needed.

If you have a report due before 23 January, please go ahead and submit it. Otherwise, you may wish to wait and use the new software, which Rotarian-testing has shown to be superior to the current system. I also encourage you to download PDFs of your reports, whether they’re in progress or completed, for your records.

Thank you for your patience as we make these changes. We hope they will make it easier for clubs to report on the tremendous work that they accomplish through global grants. If you have any questions, write to rotarysupportcenter@rotary.org. Thank you for your commitment to The Rotary Foundation.

Sincerely,

Abby McNear
Rotary Grants Manager
+1-847-425-5656
Rotary.org

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