> For the complete documentation index, see [llms.txt](https://gtecbest.gitbook.io/gtec/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://gtecbest.gitbook.io/gtec/commission-rules/tax-return.md).

# F.公司及個人稅務說明

(1) 公司為單位: 獲利收入為營業利潤，依照契約規定，皆需開立應稅三聯式發票或電子發票。開立發票金額，依照提領申請金額。

(2)  個人單位:培育講師

*

```
供應商為培育講師(個人)，申報所得種類為：執行業務所得（9B-98）。
```

* 培育講師每次佣金提領申請超過新台幣 2 萬元整，本公司（扣繳義務人）會先代扣繳稅額10% 給政府，若全年綜合所得稅額低於預繳稅額(全年度免稅額18 萬元整)，政府會在隔年申報所得後退還稅金。
* 若提領金額新台幣 2 萬元以上(包含)，本公司會代扣繳二代健保補充保險費，若培育講師有參加職業工會，則可免扣繳補充保險費。


---

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