{"id":17028,"date":"2026-10-17T12:59:25","date_gmt":"2026-10-17T04:59:25","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=17028"},"modified":"2026-10-17T12:59:25","modified_gmt":"2026-10-17T04:59:25","slug":"retention-bonus-clawback-tax","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=17028","title":{"rendered":"\u7559\u624d\u734e\u91d1\u600e\u9ebc\u767c\uff1f\u7d81\u591a\u4e45\u3001\u96e2\u8077\u8981\u4e0d\u8981\u9084\u3001\u600e\u9ebc\u8ab2\u7a05"},"content":{"rendered":"<p class=\"wp-block-paragraph\">2026 \u5e74 6 \u6708 5 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[5]\u3002\u628a\u7559\u624d\u734e\u91d1\u62c6\u6210\u6bcf\u6708\u52a0\u767c\uff0c\u53ef\u80fd\u8b93\u5b83\u8b8a\u6210\u5de5\u8cc7\uff0c\u9023\u5e36\u5f71\u97ff\u8cc7\u9063\u8cbb\u3001\u9000\u4f11\u91d1\u8207\u52de\u9000\u63d0\u7e73\u7684\u8a08\u7b97\u57fa\u790e\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u7d81\u591a\u4e45\u3001\u7d66\u591a\u5c11\uff1a\u516c\u958b\u6578\u64da\u80fd\u8aaa\u7684\u7bc4\u570d<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7d66\u591a\u5c11\u6c92\u6709\u6cd5\u5b9a\u6a19\u6e96\uff0c\u4e5f\u6c92\u6709\u901a\u7528\u6bd4\u4f8b\u3002\u53f0\u7063\u4f01\u696d\u767c\u653e\u7559\u624d\u734e\u91d1\u7684\u91d1\u984d\u8207\u5e74\u9650\uff0c\u6211\u5011\u672a\u67e5\u5230\u5177\u5168\u570b\u4ee3\u8868\u6027\u7684\u516c\u958b\u8abf\u67e5\u3002\u570b\u969b\u4e0a\u6700\u5e38\u88ab\u5f15\u7528\u7684\u662f\u4f75\u8cfc\u60c5\u5883\uff1aWTW 2024 \u5e74\u5c0d\u5168\u7403\u8fd1 160 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[3]\u3002<\/li>\n<li>\u7d04\u5b9a\u904e\u9ad8\uff0c\u6cd5\u9662\u53ef\u4ee5\u914c\u6e1b\u3002\u8fd4\u9084\u689d\u6b3e\u82e5\u88ab\u8a8d\u5b9a\u5177\u9055\u7d04\u91d1\u6027\u8cea\uff0c\u6c11\u6cd5\u7b2c 252 \u689d\u898f\u5b9a\u9055\u7d04\u91d1\u904e\u9ad8\u6642\u6cd5\u9662\u5f97\u6e1b\u81f3\u76f8\u7576\u6578\u984d [7]\u3002<\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\">\u81f3\u65bc\u80fd\u4e0d\u80fd\u76f4\u63a5\u5f9e\u6700\u5f8c\u4e00\u500b\u6708\u85aa\u6c34\u6263\u56de\uff0c\u52de\u52d5\u57fa\u6e96\u6cd5\u7b2c 22 \u689d\u7b2c 2 \u9805\u898f\u5b9a\u5de5\u8cc7\u61c9\u5168\u984d\u76f4\u63a5\u7d66\u4ed8\uff0c\u6cd5\u4ee4\u53e6\u6709\u898f\u5b9a\u6216\u52de\u96c7\u96d9\u65b9\u53e6\u6709\u7d04\u5b9a\u8005\u4e0d\u5728\u6b64\u9650 [8]\uff1b\u4e8b\u524d\u6c92\u6709\u660e\u78ba\u7d04\u5b9a\uff0c\u5c31\u4e0d\u5b9c\u81ea\u884c\u6263\u62b5\uff0c\u6709\u722d\u8b70\u53ef\u4ee5\u5411\u5730\u65b9\u52de\u5de5\u884c\u653f\u4e3b\u7ba1\u6a5f\u95dc\u7533\u8acb\u5354\u8655 [1]\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u7559\u624d\u734e\u91d1\u8981\u8ab2\u7a05\u55ce\uff1a\u6240\u5f97\u7a05\u3001\u6263\u7e73\u8207\u88dc\u5145\u4fdd\u8cbb<\/h2>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u898f\u5b9a<\/th>\n<th>\u4f9d\u64da<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6240\u5f97\u985e\u5225<\/td>\n<td>\u85aa\u8cc7\u6536\u5165\u5305\u62ec\u734e\u91d1\uff0c\u5be6\u52d9\u4e0a\u5217\u85aa\u8cc7\u6240\u5f97\uff0c\u4f75\u5165\u53d7\u9818\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\uff0c\u4ee5\u570b\u7a05\u5c40\u8a8d\u5b9a\u70ba\u6e96<\/td>\n<td>\u6240\u5f97\u7a05\u6cd5\u7b2c 14 \u689d\u7b2c 1 \u9805\u7b2c 3 \u985e [9]<\/td>\n<\/tr>\n<tr>\n<td>\u6263\u7e73<\/td>\n<td>\u734e\u91d1\u7b49\u975e\u6bcf\u6708\u7d66\u4ed8\u7684\u85aa\u8cc7\uff0c\u6309\u7d66\u4ed8\u984d\u6263 5%\uff1b\u55ae\u6b21\u672a\u9054 90,501 \u5143\u514d\u6263\u7e73\uff08115 \u5e74\u5ea6\uff09\uff0c\u4f46\u4ecd\u8981\u7533\u5831\u3001\u4ecd\u8981\u8ab2\u7a05<\/td>\n<td>\u8ca1\u653f\u90e8\u7a05\u52d9\u5165\u53e3\u7db2\uff0c115-04-10 \u66f4\u65b0 [2]<\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u7684\u88dc\u5145\u4fdd\u8cbb<\/td>\n<td>\u5177\u734e\u52f5\u6027\u8cea\u3001\u672a\u5217\u5165\u6295\u4fdd\u91d1\u984d\u7684\u734e\u91d1\uff0c\u5168\u5e74\u7d2f\u8a08\u8d85\u904e\u7576\u6708\u6295\u4fdd\u91d1\u984d 4 \u500d\u7684\u90e8\u5206\uff0c\u6309 2.11% \u6263\u53d6<\/td>\n<td>\u5065\u4fdd\u7f72\uff0c115-01-05 \u7248 [10]<\/td>\n<\/tr>\n<tr>\n<td>\u516c\u53f8\u7684\u88dc\u5145\u4fdd\u8cbb<\/td>\n<td>\u6bcf\u6708\u652f\u4ed8\u85aa\u8cc7\u7e3d\u984d\u8d85\u904e\u53d7\u50f1\u8005\u6295\u4fdd\u91d1\u984d\u7e3d\u984d\u7684\u5dee\u984d\uff0c\u6309 2.11% \u8a08\u7b97<\/td>\n<td>\u540c\u4e0a [10]<\/td>\n<\/tr>\n<tr>\n<td>\u516c\u53f8\u5165\u5e33<\/td>\n<td>\u734e\u91d1\u5c6c\u85aa\u8cc7\u652f\u51fa\uff1b\u7d93\u4e8b\u5148\u6c7a\u5b9a\u6216\u7d04\u5b9a\u3001\u4e0d\u8ad6\u76c8\u8667\u5fc5\u9808\u652f\u4ed8\u8005\uff0c\u51c6\u4e88\u6838\u5be6\u8a8d\u5217\uff1b\u672a\u4f9d\u6cd5\u6263\u7e73\u8981\u88dc\u7e73\u88dc\u5831<\/td>\n<td>\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838\u6e96\u5247\u7b2c 71 \u689d [11]<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u6263\u7e73\u7684 5% \u53ea\u662f\u9810\u6263\uff0c\u6b21\u5e74 5 \u6708\u7533\u5831\u6642\u4f9d\u5be6\u969b\u7d1a\u8ddd\u591a\u9000\u5c11\u88dc\u3002115 \u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u6de8\u984d 61 \u842c\u5143\u4ee5\u4e0b\u9069\u7528 5%\u3001138 \u842c\u5143\u4ee5\u4e0b 12%\u3001277 \u842c\u5143\u4ee5\u4e0b 20% [12]\uff0c\u4e00\u6b21\u767c\u4e00\u5927\u7b46\uff0c\u53ef\u80fd\u8b93\u7576\u5e74\u7684\u4e00\u90e8\u5206\u6240\u5f97\u8df3\u9032\u8f03\u9ad8\u7d1a\u8ddd\uff1b\u5206\u5e74\u767c\u653e\u53ef\u4ee5\u628a\u6240\u5f97\u6524\u958b\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8ca1\u52d9\u5831\u8868\u4e0a\uff0c\u8de8\u5e74\u5ea6\u624d\u767c\u653e\u7684\u7559\u624d\u734e\u91d1\uff0c\u901a\u5e38\u4f9d\u54e1\u5de5\u63d0\u4f9b\u670d\u52d9\u7684\u671f\u9593\u5206\u6524\u8a8d\u5217\u8cbb\u7528\uff08\u570b\u969b\u6703\u8a08\u6e96\u5247\u7b2c 19 \u865f\u3008\u54e1\u5de5\u798f\u5229\u3009\u7684\u539f\u5247\uff09\uff0c\u5206\u985e\u8207\u6642\u9ede\u7531\u7c3d\u8b49\u6703\u8a08\u5e2b\u5224\u65b7\uff1b\u7a05\u52d9\u4e0a\u7684\u8a8d\u5217\u6642\u9ede\u4e5f\u8acb\u6703\u8a08\u5e2b\u78ba\u8a8d\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u540c\u4e00\u7b46 30 \u842c\u5143\uff1a\u4e00\u6b21\u767c\u3001\u5206\u4e09\u5e74\u767c\u3001\u5148\u767c\u5f8c\u8ffd\u56de<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5047\u8a2d\uff1a\u54e1\u5de5\u6708\u85aa 8 \u842c\u5143\u3001\u5065\u4fdd\u6708\u6295\u4fdd\u91d1\u984d 80,200 \u5143\uff0c\u6bcf\u5e74\u53e6\u6709\u5e74\u7d42\u734e\u91d1 16 \u842c\u5143\uff1b\u4e0d\u542b\u7559\u624d\u734e\u91d1\u6642\u7d9c\u5408\u6240\u5f97\u6de8\u984d\u7d04 90 \u842c\u5143\uff0c\u52a0\u4e0a\u7559\u624d\u734e\u91d1\u4ecd\u5728 12% \u7d1a\u8ddd\uff1b\u516c\u53f8\u85aa\u8cc7\u7e3d\u984d\u5df2\u9ad8\u65bc\u6295\u4fdd\u91d1\u984d\u7e3d\u984d\u3002\u4ee5\u4e0b\u70ba\u8a66\u7b97\uff0c\u4e0d\u662f\u7a05\u52d9\u5efa\u8b70\uff0c\u4e5f\u4e0d\u4fdd\u8b49\u500b\u6848\u7d50\u679c\u3002<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th><\/th>\n<th style=\"text-align: right;\">A. \u7b2c 3 \u5e74\u5e95\u4e00\u6b21\u767c 30 \u842c<\/th>\n<th style=\"text-align: right;\">B. \u6bcf\u5e74\u5e95\u767c 10 \u842c\uff0c\u5171\u4e09\u5e74<\/th>\n<th style=\"text-align: right;\">C. \u5230\u8077\u5148\u767c 30 \u842c\uff0c\u7d81\u4e09\u5e74\u3001\u63d0\u524d\u8d70\u6309\u6bd4\u4f8b\u9084<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u516c\u53f8\u88dc\u5145\u4fdd\u8cbb\uff082.11%\uff09<\/td>\n<td style=\"text-align: right;\">6,330<\/td>\n<td style=\"text-align: right;\">2,110 \u00d7 3 = 6,330<\/td>\n<td style=\"text-align: right;\">6,330<\/td>\n<\/tr>\n<tr>\n<td>\u516c\u53f8\u7e3d\u6210\u672c<\/td>\n<td style=\"text-align: right;\">306,330<\/td>\n<td style=\"text-align: right;\">306,330<\/td>\n<td style=\"text-align: right;\">306,330\uff08\u7b2c\u4e00\u5e74\u5c31\u4ed8\u51fa\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6263\u7e73\uff08\u9810\u6263 5%\uff09<\/td>\n<td style=\"text-align: right;\">15,000<\/td>\n<td style=\"text-align: right;\">5,000 \u00d7 3 = 15,000<\/td>\n<td style=\"text-align: right;\">15,000<\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u88dc\u5145\u4fdd\u8cbb<\/td>\n<td style=\"text-align: right;\">2,937<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<td style=\"text-align: right;\">2,937<\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u6240\u5f97\u7a05\uff0812%\uff09<\/td>\n<td style=\"text-align: right;\">36,000<\/td>\n<td style=\"text-align: right;\">36,000<\/td>\n<td style=\"text-align: right;\">36,000<\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u5be6\u5f97\uff08\u671f\u6eff\uff09<\/td>\n<td style=\"text-align: right;\">261,063<\/td>\n<td style=\"text-align: right;\">264,000<\/td>\n<td style=\"text-align: right;\">261,063<\/td>\n<\/tr>\n<tr>\n<td>\u505a\u6eff 24 \u500b\u6708\u96e2\u8077<\/td>\n<td style=\"text-align: right;\">\u54e1\u5de5\u62ff\u5230 0\uff1b\u516c\u53f8\u4e0d\u4ed8<\/td>\n<td style=\"text-align: right;\">\u54e1\u5de5\u5df2\u62ff 20 \u842c\uff08\u7a05\u524d\uff09\uff1b\u516c\u53f8\u4e0d\u5fc5\u8ffd<\/td>\n<td style=\"text-align: right;\">\u54e1\u5de5\u61c9\u9084\u7d04 10 \u842c\uff1b\u5df2\u5c31 30 \u842c\u7e73\u7684\u7a05\u8207\u4fdd\u8cbb\uff0c\u80fd\u5426\u8abf\u6574\u4f9d\u500b\u6848\u8a8d\u5b9a<\/td>\n<\/tr>\n<tr>\n<td>\u96e2\u8077\u98a8\u96aa\u9ede<\/td>\n<td style=\"text-align: right;\">\u7b2c 3 \u5e74\u5e95\u767c\u653e\u5f8c<\/td>\n<td style=\"text-align: right;\">\u6bcf\u6b21\u767c\u653e\u5f8c\uff0c\u98a8\u96aa\u5206\u6210\u4e09\u6bb5<\/td>\n<td style=\"text-align: right;\">\u5e74\u9650\u5c46\u6eff\u5f8c\uff1b\u671f\u9593\u5167\u8d70\u8981\u8ffd\u6b3e<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u5f8b\u6027\u8cea<\/td>\n<td style=\"text-align: right;\">\u9644\u689d\u4ef6\u7d66\u4ed8\uff0c\u4e0d\u6d89\u8fd4\u9084<\/td>\n<td style=\"text-align: right;\">\u9644\u689d\u4ef6\u7d66\u4ed8\uff0c\u4e0d\u6d89\u8fd4\u9084<\/td>\n<td style=\"text-align: right;\">\u6700\u4f4e\u670d\u52d9\u5e74\u9650\u7684\u5408\u7406\u88dc\u511f\uff0c\u9069\u7528\u52de\u57fa\u6cd5\u7b2c 15 \u689d\u4e4b 1<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\u65b9\u5f0f\uff1a\u54e1\u5de5\u88dc\u5145\u4fdd\u8cbb\u9580\u6abb\uff1d80,200 \u00d7 4\uff1d320,800 \u5143\u3002A \u8207 C \u767c\u653e\u7576\u5e74\u734e\u91d1\u5408\u8a08 16 \u842c\uff0b30 \u842c\uff1d46 \u842c\u5143\uff0c\u8d85\u904e\u9580\u6abb 139,200 \u5143\uff0c\u00d7 2.11%\uff1d2,937 \u5143\uff1bB \u6bcf\u5e74 16 \u842c\uff0b10 \u842c\uff1d26 \u842c\u5143\uff0c\u672a\u8d85\u904e\u9580\u6abb\u3002\u6240\u5f97\u7a05\u4ee5 12% \u908a\u969b\u7a05\u7387\u4f30\u7b97\uff0c\u6263\u7e73\u5df2\u542b\u5728\u6240\u5f97\u7a05\u5167\uff0c\u4e0d\u91cd\u8907\u6263\u9664\u3002\u88dc\u5145\u4fdd\u8cbb\u8cbb\u7387 2.11% \u4f9d\u5065\u4fdd\u7f72 115-01-05 \u7248\u8aaa\u660e [10]\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5f9e\u8868\u4e0a\u770b\u5f97\u51fa\u4e09\u4ef6\u4e8b\u3002\u7b2c\u4e00\uff0c\u4e09\u7a2e\u767c\u6cd5\u7684\u516c\u53f8\u6210\u672c\u4e00\u6a23\uff0c\u5dee\u5728\u9322\u4ec0\u9ebc\u6642\u5019\u51fa\u53bb\u3001\u51fa\u53bb\u4e4b\u5f8c\u6536\u4e0d\u6536\u5f97\u56de\u4f86\uff1bC \u7b2c\u4e00\u5e74\u5c31\u4ed8\u51fa\u5168\u984d\uff0c\u842c\u4e00\u54e1\u5de5\u63d0\u524d\u8d70\uff0c\u516c\u53f8\u8981\u627f\u64d4\u8ffd\u6b3e\u6210\u672c\u8207\u6536\u4e0d\u56de\u7684\u98a8\u96aa\u3002\u7b2c\u4e8c\uff0cB \u7684\u54e1\u5de5\u5be6\u5f97\u6700\u9ad8\uff0c\u539f\u56e0\u662f\u6bcf\u5e74\u7684\u734e\u91d1\u6c92\u6709\u8d85\u904e\u88dc\u5145\u4fdd\u8cbb\u9580\u6abb\uff0c\u4e5f\u8f03\u4e0d\u5bb9\u6613\u63a8\u9ad8\u7d1a\u8ddd\u3002\u7b2c\u4e09\uff0cA \u7684\u96e2\u8077\u98a8\u96aa\u96c6\u4e2d\u5728\u767c\u653e\u5f8c\u90a3\u4e00\u5929\uff0c\u9019\u4e5f\u662f\u4e3b\u9801\u63d0\u9192\u300c\u5230\u671f\u65e5\u5c31\u662f\u96e2\u8077\u98a8\u96aa\u6700\u9ad8\u7684\u4e00\u5929\u300d\u7684\u539f\u56e0\uff1bB \u628a\u98a8\u96aa\u5206\u6210\u4e09\u6bb5\uff0cC \u5247\u628a\u98a8\u96aa\u63db\u6210\u6cd5\u5f8b\u8207\u8ffd\u6b3e\u554f\u984c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8fd4\u9084\u7684\u9322\u80fd\u4e0d\u80fd\u5f9e\u6240\u5f97\u4e2d\u6e1b\u9664\uff0c\u570b\u7a05\u5c40\u4f9d\u7d04\u5b9a\u7684\u6027\u8cea\u500b\u6848\u8a8d\u5b9a\uff1a\u5c6c\u9055\u7d04\u8ce0\u511f\u6027\u8cea\u7684\uff0c\u4e0d\u5f97\u81ea\u6240\u5f97\u6e1b\u9664\uff1b\u5c6c\u9644\u689d\u4ef6\u7d66\u4ed8\u672a\u6210\u5c31\u800c\u8fd4\u9084\u7684\uff0c\u66fe\u6709\u570b\u7a05\u5c40\u500b\u6848\u8a8d\u5b9a\u53ef\u4ee5\u6e1b\u9664\uff0c\u7d93\u6fdf\u65e5\u5831 2025 \u5e74 1 \u6708 2 \u65e5\u5831\u5c0e\u904e\u9ad8\u96c4\u570b\u7a05\u5c40\u7684\u6848\u4f8b [13]\u3002\u7d04\u5b9a\u66f8\u600e\u9ebc\u5beb\uff0c\u6703\u5f71\u97ff\u54e1\u5de5\u65e5\u5f8c\u7684\u7a05\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u4f75\u8cfc\u6642\u7684\u7559\u624d\u734e\u91d1<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4f75\u8cfc\u671f\u9593\u662f\u7559\u624d\u734e\u91d1\u6700\u96c6\u4e2d\u7684\u6642\u5019\uff0c\u5c0d\u8c61\u901a\u5e38\u662f\u638c\u63e1\u5ba2\u6236\u3001\u6280\u8853\u6216\u6574\u5408\u5de5\u4f5c\u7684\u4e3b\u7ba1\u3002\u53f0\u7063\u7684\u6cd5\u5f8b\u6846\u67b6\u5728\u4f01\u696d\u4f75\u8cfc\u6cd5\uff1a\u5b58\u7e8c\u6216\u53d7\u8b93\u516c\u53f8\u61c9\u65bc\u4f75\u8cfc\u57fa\u6e96\u65e5 30 \u65e5\u524d\uff0c\u4ee5\u66f8\u9762\u8f09\u660e\u52de\u52d5\u689d\u4ef6\u901a\u77e5\u65b0\u820a\u96c7\u4e3b\u5546\u5b9a\u7559\u7528\u7684\u52de\u5de5\uff0c\u52de\u5de5\u61c9\u65bc 10 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rwd-btn-wrapper\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button rwd-btn-link\" style=\"border-radius: 0px; color: #ffffff; background-color: #c9a961; text-align: center; display: block; box-sizing: border-box; font-weight: bold;\" href=\"https:\/\/urli.ai\/4aab5rKl\">\u7d22\u53d6\u4f01\u696d\u7559\u624d\u767d\u76ae\u66f8<\/a><\/div>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\">\u53c3\u8003\u6587\u737b<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>\u52de\u52d5\u90e8\uff082026 \u5e74 6 \u6708 5 \u65e5\uff09\u3002\u52de\u52d5\u90e8\u63d0\u9192\u96c7\u4e3b\u8207\u52de\u5de5\u7c3d\u7f72\u6700\u4f4e\u670d\u52d9\u5e74\u9650\u7d04\u5b9a\uff0c\u61c9\u9075\u5b88\u52de\u52d5\u57fa\u6e96\u6cd5\u7b2c 15 \u689d\u4e4b 1 \u898f\u5b9a\u3002https:\/\/www.mol.gov.tw\/1607\/1632\/1633\/90890\/<\/li>\n<li>\u8ca1\u653f\u90e8\uff082026 \u5e74 4 \u6708 10 \u65e5\u66f4\u65b0\uff09\u30021505 \u85aa\u8cc7\u6240\u5f97\u5982\u4f55\u8fa6\u7406\u6263\u7e73\uff1f\u8ca1\u653f\u90e8\u7a05\u52d9\u5165\u53e3\u7db2\u3002https:\/\/www.etax.nat.gov.tw\/etwmain\/tax-info\/understanding\/tax-q-and-a\/national\/individual-income-tax\/withheld-rule\/rule\/NM11BZY<\/li>\n<li>\u52de\u52d5\u57fa\u6e96\u6cd5\u7b2c 15 \u689d\u4e4b 1\uff082015 \u5e74 12 \u6708 16 \u65e5\u589e\u8a02\uff09\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030001&amp;flno=15-1<\/li>\n<li>\u52de\u52d5\u57fa\u6e96\u6cd5\u65bd\u884c\u7d30\u5247\u7b2c 10 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030002&amp;flno=10<\/li>\n<li>\u52de\u52d5\u90e8\uff082025 \u5e74 1 \u6708 1 \u65e5\u66f4\u65b0\uff09\u3002\u5de5\u8cc7\u8a8d\u5b9a\u8207\u7d66\u4ed8\uff08\u5f15\u884c\u653f\u9662\u52de\u5de5\u59d4\u54e1\u6703 1997 \u5e74 6 \u6708 24 \u65e5\u53f0 86 \u52de\u52d5 2 \u5b57\u7b2c 025402 \u865f\u51fd\uff09\u3002https:\/\/www.mol.gov.tw\/1607\/28162\/28166\/28180\/28194\/29050\/<\/li>\n<li>Gartrell, J., &amp; Narayanan, R. (2024, March 14). As M&amp;A activity rises, companies readjust retention awards. <em>Workspan Daily<\/em>. WorldatWork. https:\/\/worldatwork.org\/publications\/workspan-daily\/as-m-a-activity-rises-companies-readjust-retention-awards<\/li>\n<li>\u6c11\u6cd5\u7b2c 252 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=B0000001&amp;flno=252<\/li>\n<li>\u52de\u52d5\u57fa\u6e96\u6cd5\u7b2c 22 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=N0030001&amp;flno=22<\/li>\n<li>\u6240\u5f97\u7a05\u6cd5\u7b2c 14 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0340003&amp;flno=14<\/li>\n<li>\u885b\u751f\u798f\u5229\u90e8\u4e2d\u592e\u5065\u5eb7\u4fdd\u96aa\u7f72\uff082026 \u5e74 1 \u6708 5 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\u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=J0080041&amp;flno=16<\/li>\n<li>\u4f01\u696d\u4f75\u8cfc\u6cd5\u7b2c 17 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=J0080041&amp;flno=17<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u91cd\u8981\u8072\u660e<\/h2>\n\n<p 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