{"id":7462,"date":"2024-07-18T10:14:26","date_gmt":"2024-07-18T02:14:26","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=7462"},"modified":"2026-10-27T10:21:48","modified_gmt":"2026-10-27T02:21:48","slug":"%e6%8a%95%e8%b3%87%e5%a4%a7%e5%9e%8b%e8%82%a1%e7%a5%a8%e6%9c%83%e5%b8%b6%e4%be%86%e8%b6%85%e9%a1%8d%e5%a0%b1%e9%85%ac%e5%97%8e%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=7462","title":{"rendered":"\u8cb7\u7f8e\u80a1\u8981\u7e73\u7a05\u55ce\uff1f\u80a1\u5229\u9810\u626330%\uff0c\u8cc7\u672c\u5229\u5f97\u7f8e\u570b\u4e0d\u8ab2\uff082026\uff09"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u300c\u8cb7\u7f8e\u80a1\u5230\u5e95\u8981\u4e0d\u8981\u7e73\u7a05\uff1f\u300d\u9019\u5927\u6982\u662f\u6211\u5728\u5de5\u4f5c\u4e0a\u6700\u5e38\u88ab\u554f\u5230\u7684\u7f8e\u80a1\u554f\u984c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8981\uff0c\u53f0\u7063\u4eba\u8cb7\u7f8e\u80a1\u8981\u7e73\u7a05\uff0c\u80a1\u5229\u5728\u7f8e\u570b\u9810\u6263 30%\uff0c\u50f9\u5dee\u7f8e\u570b\u539f\u5247\u4e0d\u8ab2\uff0c\u5168\u6236\u6d77\u5916\u6240\u5f97\u9054 100 \u842c\u5143\u624d\u8a08\u5165\u6700\u4f4e\u7a05\u8ca0<sup>[1][2][4]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u5177\u7f8e\u570b\u7a05\u52d9\u8eab\u5206\u7684\u53f0\u7063\u6295\u8cc7\u4eba\uff0c\u7f8e\u80a1\u8207\u7f8e\u570b ETF \u7684\u80a1\u5229\u5728\u7f8e\u570b\u5148\u9810\u6263 30%\uff0c\u53f0\u7f8e\u4e4b\u9593\u76ee\u524d\u6c92\u6709\u751f\u6548\u7684\u79df\u7a05\u5354\u5b9a\uff08tax treaty\uff09\u6216\u66ff\u4ee3\u7acb\u6cd5\uff0c\u7a05\u7387\u6c92\u6709\u512a\u60e0<sup>[1][10]<\/sup>\uff0c\u8ce3\u51fa\u80a1\u7968\u7684\u50f9\u5dee\uff0c\u7f8e\u570b\u539f\u5247\u4e0a\u4e0d\u8ab2\u7a05<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u56de\u5230\u53f0\u7063\uff0c\u5168\u6236\u6d77\u5916\u6240\u5f97\u4e00\u5e74\u9054\u65b0\u81fa\u5e63 100 \u842c\u5143\uff0c\u8981\u5168\u6578\u8a08\u5165\u6700\u4f4e\u7a05\u8ca0\u5236\uff08alternative minimum tax\uff09\u7684\u57fa\u672c\u6240\u5f97\u984d\uff0c\u57fa\u672c\u6240\u5f97\u984d\u8d85\u904e 750 \u842c\u5143\u7684\u90e8\u5206\u624d\u6309 20% \u8a08\u7b97\uff0c\u591a\u6578\u4eba\u56e0\u9019\u5169\u9053\u9580\u6abb\u800c\u4e0d\u5fc5\u7e73<sup>[4][5]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6211\u7fd2\u6163\u628a\u5b83\u60f3\u6210\u51fa\u570b\u65c5\u884c\u7684\u5169\u9053\u95dc\u5361\uff0c\u9322\u51fa\u53bb\u7684\u6642\u5019\u5148\u904e\u7f8e\u570b\u90a3\u4e00\u95dc\uff0c\u80a1\u5229\u5728\u90a3\u88e1\u5c31\u88ab\u6263\u6389\u4e00\u584a\uff0c\u9322\u56de\u5230\u53f0\u7063\u518d\u904e\u4e00\u6b21\u95dc\uff0c\u770b\u4f60\u9019\u4e00\u5e74\u5e36\u56de\u591a\u5c11\u6d77\u5916\u6240\u5f97\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53e6\u4e00\u7b46\u5e38\u88ab\u5ffd\u7565\u7684\u662f\u7f8e\u570b\u907a\u7522\u7a05\uff0c\u7f8e\u570b\u80a1\u7968\u5c6c\u65bc\u7f8e\u570b\u5883\u5167\u8ca1\u7522\uff0c\u6301\u6709\u4eba\u904e\u4e16\u6642\u5e02\u503c\u8d85\u904e 6 \u842c\u7f8e\u5143\uff0c\u5c31\u8981\u5411\u7f8e\u570b\u570b\u7a05\u5c40\uff08IRS\uff09\u7533\u5831\uff0c\u53f0\u7063\u907a\u7522\u7a05\u4e5f\u6703\u628a\u6d77\u5916\u8ca1\u7522\u7b97\u9032\u53bb<sup>[7][11]<\/sup>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u95dc\u9375\u6578\u64da<\/h2>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u6578\u5b57<\/th>\n<th>\u9069\u7528\u671f\u9593<\/th>\n<th>\u4f86\u6e90<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7f8e\u570b\u5c0d\u975e\u5c45\u6c11\u5916\u570b\u4eba\u80a1\u5229\u9810\u6263\u7a05<\/td>\n<td>30%\uff08\u7121\u79df\u7a05\u5354\u5b9a\u512a\u60e0\uff09<\/td>\n<td>2026 \u5e74<\/td>\n<td>IRS<sup>[1]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u975e\u5c45\u6c11\u5916\u570b\u4eba\u7f8e\u80a1\u8cc7\u672c\u5229\u5f97<\/td>\n<td>\u5728\u7f8e\u505c\u7559\u672a\u6eff 183 \u5929\uff0c\u539f\u5247\u4e0d\u8ab2<\/td>\n<td>2026 \u5e74<\/td>\n<td>IRS<sup>[2]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u7f8e\u570b SEC \u898f\u8cbb\uff08\u8ce3\u51fa\u6642\uff09<\/td>\n<td>\u6bcf 100 \u842c\u7f8e\u5143\u6210\u4ea4\u91d1\u984d 20.60 \u7f8e\u5143<\/td>\n<td>2026-04-04 \u8d77<\/td>\n<td>SEC<sup>[3]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u6d77\u5916\u6240\u5f97\u8a08\u5165\u57fa\u672c\u6240\u5f97\u984d\u9580\u6abb<\/td>\n<td>\u5168\u6236\u5168\u5e74 100 \u842c\u5143<\/td>\n<td>\u73fe\u884c<\/td>\n<td>\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b<sup>[4]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u57fa\u672c\u6240\u5f97\u984d\u6263\u9664\u91d1\u984d\uff0f\u7a05\u7387<\/td>\n<td>750 \u842c\u5143\uff0f20%<\/td>\n<td>113 \u5e74\u5ea6\u6240\u5f97\u8d77<\/td>\n<td>\u8ca1\u653f\u90e8<sup>[5]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u7f8e\u570b\u907a\u7522\u7a05\u7533\u5831\u9580\u6abb\uff08\u975e\u5c45\u6c11\uff09<\/td>\n<td>\u7f8e\u570b\u5883\u5167\u8ca1\u7522 6 \u842c\u7f8e\u5143<\/td>\n<td>2026 \u5e74<\/td>\n<td>IRS<sup>[7]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u53f0\u7063\u907a\u7522\u7a05\u514d\u7a05\u984d<\/td>\n<td>1,333 \u842c\u5143<\/td>\n<td>2026 \u5e74\u7e7c\u627f\u6848\u4ef6<\/td>\n<td>\u8ca1\u653f\u90e8<sup>[11]<\/sup><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8868\u4e2d\u91d1\u984d\u7531\u8ca1\u653f\u90e8\u8207 IRS \u9010\u5e74\u516c\u544a\u8abf\u6574\uff0c\u6bcf\u5e74 5 \u6708\u5831\u7a05\u524d\u4ee5\u7576\u5e74\u5ea6\u516c\u544a\u70ba\u6e96\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u53f0\u7063\u4eba\u8cb7\u7f8e\u80a1\u8981\u7e73\u54ea\u4e9b\u7a05<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u80a1\u7684\u7a05\u5206\u6210\u7f8e\u570b\u7aef\u8207\u53f0\u7063\u7aef\u5169\u5c64\uff0c\u5148\u78ba\u8a8d\u81ea\u5df1\u62ff\u7684\u662f\u54ea\u4e00\u672c\u8b77\u7167\uff0c\u4e5f\u5c31\u662f\u7a05\u52d9\u8eab\u5206\uff0c\u6301\u6709\u7f8e\u570b\u8b77\u7167\u3001\u7da0\u5361\uff0c\u6216\u4e00\u5e74\u5728\u7f8e\u570b\u505c\u7559\u9054\u5be6\u8cea\u5c45\u7559\u9580\u6abb\u7684\u4eba\uff0c\u662f\u7f8e\u570b\u7a05\u52d9\u5c45\u6c11\uff1b\u5176\u4ed6\u53f0\u7063\u6295\u8cc7\u4eba\uff0c\u5728\u7f8e\u570b\u7a05\u6cd5\u4e0a\u662f\u300c\u975e\u5c45\u6c11\u5916\u570b\u4eba\u300d\uff08nonresident alien\uff09<sup>[1]<\/sup>\u3002<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u7a05\u76ee<\/th>\n<th>\u7f8e\u570b\u7aef\uff08\u975e\u5c45\u6c11\u5916\u570b\u4eba\uff09<\/th>\n<th>\u53f0\u7063\u7aef\uff08\u53f0\u7063\u7a05\u52d9\u5c45\u6c11\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u80a1\u5229\u3001ETF \u914d\u606f<\/td>\n<td>\u9810\u6263 30%\uff0c\u5165\u5e33\u524d\u5df2\u6263<\/td>\n<td>\u5c6c\u6d77\u5916\u6240\u5f97\uff0c\u4f75\u5165\u6700\u4f4e\u7a05\u8ca0\u5236\u8a08\u7b97<\/td>\n<\/tr>\n<tr>\n<td>\u8ce3\u80a1\u50f9\u5dee\uff08\u8cc7\u672c\u5229\u5f97\uff09<\/td>\n<td>\u539f\u5247\u4e0d\u8ab2<\/td>\n<td>\u5c6c\u6d77\u5916\u6240\u5f97\uff0c\u4f75\u5165\u6700\u4f4e\u7a05\u8ca0\u5236\u8a08\u7b97<\/td>\n<\/tr>\n<tr>\n<td>\u4ea4\u6613\u7a05<\/td>\n<td>\u7121\u8b49\u4ea4\u7a05\uff1b\u8ce3\u51fa\u6709 SEC \u898f\u8cbb<\/td>\n<td>\u7121\u8b49\u4ea4\u7a05<\/td>\n<\/tr>\n<tr>\n<td>\u907a\u7522\u7a05<\/td>\n<td>\u7f8e\u570b\u5883\u5167\u8ca1\u7522\u8d85\u904e 6 \u842c\u7f8e\u5143\u9808\u7533\u5831<\/td>\n<td>\u5168\u7403\u907a\u7522\u4f75\u5165\u8ab2\u7a05\uff0c\u570b\u5916\u5df2\u7d0d\u7a05\u984d\u53ef\u6263\u62b5<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aIRS<sup>[1][2][7]<\/sup>\uff1bSEC<sup>[3]<\/sup>\uff1b\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b<sup>[4]<\/sup>\uff1b\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5<sup>[12]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5c0d\u5927\u591a\u6578\u53f0\u7063\u6295\u8cc7\u4eba\uff0c\u771f\u6b63\u6703\u88ab\u6263\u5230\u7684\u7a05\u53ea\u6709\u80a1\u5229\u90a3 30%<\/strong>\uff0c\u50f9\u5dee\u8207\u6d77\u5916\u6240\u5f97\u662f\u5426\u8981\u7e73\uff0c\u53d6\u6c7a\u65bc\u5168\u6236\u6240\u5f97\u898f\u6a21\u3002<\/p>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/10\/7462_\u5169\u5c64\u8ab2\u7a05\u6d41\u7a0b.png\" alt=\"\u7f8e\u80a1\u5169\u5c64\u8ab2\u7a05\u6d41\u7a0b\uff1a\u80a1\u5229\u5728\u7f8e\u570b\u9810\u6263 30%\u3001\u50f9\u5dee\u7f8e\u570b\u539f\u5247\u4e0d\u8ab2\uff0c\u5169\u8005\u5728\u53f0\u7063\u4f75\u5165\u5168\u6236\u6d77\u5916\u6240\u5f97\uff0c\u672a\u9054 100 \u842c\u5143\u4e0d\u8a08\u5165\uff0c\u9054 100 \u842c\u5143\u5168\u6578\u8a08\u5165\u57fa\u672c\u6240\u5f97\u984d\uff0c\u8d85\u904e 750 \u842c\u5143\u90e8\u5206\u6309 20% \u8a08\u7b97\uff0c\u7f8e\u570b\u5df2\u6263\u80a1\u5229\u7a05\u53ef\u6263\u62b5\"\/><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aIRS<sup>[1][2]<\/sup>\uff1b\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b<sup>[4]<\/sup>\uff1b\u8ca1\u653f\u90e8<sup>[5]<\/sup>\uff1b\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u6574\u7406\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u7f8e\u80a1\u80a1\u5229\u7a05\uff1a30% \u5728\u7f8e\u570b\u5148\u9810\u6263<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u570b\u628a\u80a1\u5229\u6b78\u5728\u300c\u56fa\u5b9a\u6216\u53ef\u78ba\u5b9a\u7684\u5e74\u5ea6\u6216\u5b9a\u671f\u6240\u5f97\u300d\uff08fixed, determinable, annual, or periodical income\uff0cFDAP\uff09\uff0c\u5c0d\u975e\u5c45\u6c11\u5916\u570b\u4eba\u6309 30% \u8ab2\u7a05\uff0c\u6709\u79df\u7a05\u5354\u5b9a\u7684\u570b\u5bb6\u53ef\u9069\u7528\u8f03\u4f4e\u7a05\u7387<sup>[1]<\/sup>\uff0c\u53f0\u7063\u8207\u7f8e\u570b\u4e4b\u9593\u6c92\u6709\u6b63\u5f0f\u79df\u7a05\u5354\u5b9a\uff0c\u6240\u4ee5\u53f0\u7063\u6295\u8cc7\u4eba\u9069\u7528 30%\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u6301\u6709\u7f8e\u570b ETF \u4e00\u5e74\u914d\u606f 1,000 \u7f8e\u5143\uff0c\u5238\u5546\u5165\u5e33\u524d\u6703\u5148\u6263 300 \u7f8e\u5143\uff081,000 \u00d7 30%\uff09\uff0c\u5be6\u969b\u5165\u5e33 700 \u7f8e\u5143\uff0c\u9019\u7b46\u6263\u7e73\u5c31\u662f\u7f8e\u570b\u7aef\u7684\u6700\u7d42\u7a05\u8ca0\uff0c\u6295\u8cc7\u4eba\u4e0d\u5fc5\u53e6\u5916\u5411 IRS \u5831\u7a05\uff0c\u5728\u7b2c\u4e00\u9053\u95dc\u5361\u5c31\u7d50\u6e05\u4e86\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u958b\u6236\u6642\u5238\u5546\u6703\u8acb\u4f60\u586b IRS \u7684 W-8BEN \u8868\uff0c\u8b49\u660e\u81ea\u5df1\u662f\u5916\u570b\u4eba\uff08\u6709\u9ede\u50cf\u5165\u5883\u5361\uff09\uff0c\u8868\u683c\u6709\u6548\u5230\u7c3d\u7f72\u5e74\u5ea6\u4e4b\u5f8c\u7b2c\u4e09\u500b\u65e5\u66c6\u5e74\u7684\u5e74\u5e95\uff0c\u5230\u671f\u524d\u8981\u91cd\u7c3d<sup>[9]<\/sup>\uff0c\u6c92\u6709\u6709\u6548\u7684 W-8BEN\uff0c\u5238\u5546\u53ef\u80fd\u7121\u6cd5\u6b63\u78ba\u9069\u7528\u5916\u570b\u4eba\u7684\u6263\u7e73\u898f\u5b9a\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u53f0\u7f8e\u907f\u514d\u96d9\u91cd\u8ab2\u7a05\u6cd5\u6848\u9032\u5ea6<\/h3>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u570b\u773e\u8b70\u9662\u5728 2025 \u5e74 1 \u6708 15 \u65e5\u4ee5 423 \u7968\u5c0d 1 \u7968\u901a\u904e\u300a\u7f8e\u53f0\u52a0\u901f\u96d9\u91cd\u8ab2\u7a05\u6e1b\u514d\u6cd5\u300b\uff08H.R. 33\uff09\uff0c\u8349\u6848\u628a\u53f0\u7063\u5c45\u6c11\u7684\u80a1\u5229\u9810\u6263\u7a05\u7387\u5f9e 30% \u964d\u5230 15%<sup>[10]<\/sup>\uff0c\u4e0d\u904e\u622a\u81f3 2026 \u5e74 10 \u6708\uff0c\u53c3\u8b70\u9662\u5c1a\u672a\u5b8c\u6210\u8868\u6c7a\u3001\u6cd5\u6848\u672a\u751f\u6548\uff0c\u80a1\u5229\u9810\u6263\u7387\u4ecd\u662f 30%\uff0c\u4ee5\u914d\u606f\u70ba\u4e3b\u7684\u6295\u8cc7\u4eba\uff0c\u6bcf\u5e74\u591a\u7e73\u7684\u7a05\u6703\u76f4\u63a5\u53cd\u6620\u5728\u5831\u916c\u4e0a\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u7f8e\u80a1\u8cc7\u672c\u5229\u5f97\u7a05\uff1a\u7f8e\u570b\u539f\u5247\u4e0d\u8ab2\uff0c\u53f0\u7063\u770b\u6700\u4f4e\u7a05\u8ca0<\/h2>\n\n<p class=\"wp-block-paragraph\">\u975e\u5c45\u6c11\u5916\u570b\u4eba\u4e00\u5e74\u5728\u7f8e\u570b\u505c\u7559\u672a\u6eff 183 \u5929\uff0c\u8ce3\u51fa\u7f8e\u80a1\u7684\u50f9\u5dee\uff0c\u7f8e\u570b\u539f\u5247\u4e0a\u4e0d\u8ab2\u7a05<sup>[2]<\/sup>\uff0c\u505c\u7559 183 \u5929\u4ee5\u4e0a\uff0c\u7f8e\u570b\u4f86\u6e90\u7684\u8cc7\u672c\u5229\u5f97\u6309 30% \u8ab2\u7a05\uff0c\u9019\u689d 183 \u5929\u898f\u5247\u8207\u5224\u65b7\u662f\u5426\u70ba\u7f8e\u570b\u7a05\u52d9\u5c45\u6c11\u7684\u5be6\u8cea\u5c45\u7559\u6e2c\u8a66\u662f\u5169\u56de\u4e8b<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u65e5\u5167\u983b\u7e41\u4ea4\u6613\u7684\u4eba\uff0c\u82e5\u88ab\u8a8d\u5b9a\u5728\u7f8e\u570b\u5f9e\u4e8b\u4ea4\u6613\u6216\u71df\u696d\uff0c\u50f9\u5dee\u53ef\u80fd\u88ab\u8996\u70ba\u300c\u8207\u7f8e\u570b\u71df\u696d\u6709\u5be6\u8cea\u95dc\u806f\u7684\u6240\u5f97\u300d\uff0c\u9700\u8981\u53e6\u5916\u8a55\u4f30\uff0c\u4e00\u822c\u9577\u671f\u6301\u6709\u7684\u6295\u8cc7\u4eba\u4e0d\u5728\u6b64\u5217\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u56de\u5230\u53f0\u7063\uff0c\u8ce3\u7f8e\u80a1\u7684\u50f9\u5dee\u5c6c\u65bc\u6d77\u5916\u6240\u5f97\uff0c\u500b\u4eba\u7684\u6d77\u5916\u6240\u5f97\u4e0d\u4f75\u5165\u7d9c\u5408\u6240\u5f97\u7a05\uff0c\u8981\u653e\u9032\u6700\u4f4e\u7a05\u8ca0\u5236\u8a08\u7b97<sup>[4]<\/sup>\uff0c\u50f9\u5dee\u662f\u6210\u4ea4\u50f9\u6e1b\u53bb\u53d6\u5f97\u6210\u672c\u8207\u5fc5\u8981\u8cbb\u7528\uff0c\u6240\u5f97\u5e74\u5ea6\u4ee5\u4ea4\u5272\u65e5\u6240\u5c6c\u5e74\u5ea6\u70ba\u6e96<sup>[6]<\/sup>\u3002<\/p>\n\n\n<div class=\"wp-block-group alpha-cta alpha-cta-mid alpha-cta-mind has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"border-left-color:#006ece;border-left-width:4px;background-color:#f3f7fb;padding:16px 20px\">\n<p class=\"wp-block-paragraph\"><strong>\u5f9e\u66f8\u3001\u6b77\u53f2\u8207\u5e02\u5834\u5b78\u6295\u8cc7\uff0c\u6211\u5011\u6574\u7406\u5728\u300a\u963f\u723e\u767c\u89c0\u9ede\u300b\u96fb\u5b50\u5831<\/strong><\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-7b4500cd wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/blog.roboadvisor.com.tw\/?page_id=18852#sib-form\" style=\"border-radius:50px;color:#ffffff;background-color:#006ece;border:2px solid #006ece;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noopener\"><strong>\u770b\u904e\u5f80\u671f\u6578\uff0c\u8a02\u95b1\u963f\u723e\u767c\u89c0\u9ede<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u6d77\u5916\u6240\u5f97\u8207\u6700\u4f4e\u7a05\u8ca0\u5236\uff1a100 \u842c\u8207 750 \u842c\u5169\u9053\u9580\u6abb<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6d77\u5916\u6240\u5f97\u8981\u4e0d\u8981\u7e73\u7a05\uff0c\u770b\u5169\u9053\u9580\u6abb<sup>[4][5]<\/sup>\uff1a<\/p>\n\n<ol class=\"wp-block-list\">\n<li>\u5168\u6236\uff08\u672c\u4eba\u3001\u914d\u5076\u8207\u53d7\u6276\u990a\u89aa\u5c6c\uff09\u5168\u5e74\u6d77\u5916\u6240\u5f97\u5408\u8a08\u672a\u9054 100 \u842c\u5143\uff0c\u4e0d\u8a08\u5165\u57fa\u672c\u6240\u5f97\u984d<\/li>\n<li>\u9054 100 \u842c\u5143\uff0c\u6d77\u5916\u6240\u5f97\u8981\u5168\u6578\u8a08\u5165\uff0c\u4e0d\u53ea\u8a08\u8d85\u904e\u7684\u90e8\u5206\uff0c\u518d\u52a0\u4e0a\u7d9c\u5408\u6240\u5f97\u6de8\u984d\u7b49\u9805\u76ee\u7b97\u51fa\u57fa\u672c\u6240\u5f97\u984d\uff0c750 \u842c\u5143\u4ee5\u4e0b\u4e0d\u5fc5\u7e73\u57fa\u672c\u7a05\u984d<\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\">\u8d85\u904e 750 \u842c\u5143\u6642\uff0c\u57fa\u672c\u7a05\u984d\uff1d\uff08\u57fa\u672c\u6240\u5f97\u984d\uff0d750 \u842c\u5143\uff09\u00d720%\uff0c\u57fa\u672c\u7a05\u984d\u9ad8\u65bc\u4e00\u822c\u6240\u5f97\u7a05\u984d\uff0c\u624d\u88dc\u7e73\u5dee\u984d\uff0c\u7f8e\u570b\u9810\u6263\u7684\u80a1\u5229\u7a05\uff0c\u53ef\u4ee5\u5728\u56e0\u52a0\u8a08\u6d77\u5916\u6240\u5f97\u800c\u589e\u52a0\u7684\u7a05\u984d\u7bc4\u570d\u5167\u6263\u62b5<sup>[4]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4e09\u500b\u5bb6\u5ead\u7684\u8a66\u7b97\u60c5\u5883\uff08\u5047\u8a2d\u689d\u4ef6\uff0c\u975e\u5be6\u969b\u500b\u6848\uff09\uff1a<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u60c5\u5883<\/th>\n<th>\u5168\u6236\u6d77\u5916\u6240\u5f97<\/th>\n<th>\u7d9c\u5408\u6240\u5f97\u6de8\u984d<\/th>\n<th>\u57fa\u672c\u6240\u5f97\u984d<\/th>\n<th>\u57fa\u672c\u7a05\u984d<\/th>\n<th>\u7d50\u679c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A \u5c0f\u8cc7\u65cf<\/td>\n<td>80 \u842c\u5143<\/td>\n<td>120 \u842c\u5143<\/td>\n<td>\u4e0d\u8a08\u5165<\/td>\n<td>\u2014<\/td>\n<td>\u4e0d\u5fc5\u7533\u5831\u6d77\u5916\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td>B \u4e2d\u7522\u5bb6\u5ead<\/td>\n<td>300 \u842c\u5143<\/td>\n<td>200 \u842c\u5143<\/td>\n<td>500 \u842c\u5143<\/td>\n<td>0<\/td>\n<td>\u8981\u7533\u5831\uff0c\u4e0d\u5fc5\u7e73<\/td>\n<\/tr>\n<tr>\n<td>C \u9ad8\u8cc7\u7522\u5bb6\u5ead<\/td>\n<td>1,000 \u842c\u5143\uff08\u542b\u80a1\u5229 200 \u842c\u5143\uff09<\/td>\n<td>300 \u842c\u5143<\/td>\n<td>1,300 \u842c\u5143<\/td>\n<td>110 \u842c\u5143\uff0c\u6263\u62b5\u7f8e\u570b\u5df2\u6263\u80a1\u5229\u7a05 60 \u842c\u5143\u5f8c\u70ba 50 \u842c\u5143<\/td>\n<td>\u4e00\u822c\u6240\u5f97\u7a05\u984d\u5047\u8a2d 30 \u842c\u5143\uff0c\u88dc\u7e73 20 \u842c\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8a66\u7b97\u4f9d\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b\u7b2c 12\u300113 \u689d\uff0c\u672a\u8a08\u5176\u4ed6\u61c9\u8a08\u5165\u9805\u76ee\u8207\u7279\u5225\u6263\u9664\uff0c\u5be6\u969b\u7a05\u984d\u4ee5\u570b\u7a05\u5c40\u6838\u5b9a\u70ba\u6e96\u3002<\/p>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/10\/7462_\u4e09\u500b\u5bb6\u5ead\u8a66\u7b97.png\" alt=\"\u4e09\u500b\u5bb6\u5ead\u7684\u6700\u4f4e\u7a05\u8ca0\u8a66\u7b97\uff1aA \u6d77\u5916\u6240\u5f97 80 \u842c\u5143\u4e0d\u8a08\u5165\uff1bB \u57fa\u672c\u6240\u5f97\u984d 500 \u842c\u5143\u4f4e\u65bc 750 \u842c\u5143\u4e0d\u5fc5\u7e73\uff1bC \u57fa\u672c\u6240\u5f97\u984d 1,300 \u842c\u5143\uff0c\u57fa\u672c\u7a05\u984d 110 \u842c\u5143\u6263\u62b5\u7f8e\u570b\u80a1\u5229\u7a05 60 \u842c\u5143\u3001\u6e1b\u4e00\u822c\u6240\u5f97\u7a05\u984d 30 \u842c\u5143\u5f8c\u88dc\u7e73 20 \u842c\u5143\"\/><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1a\u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b<sup>[4]<\/sup>\uff1b\u963f\u723e\u767c\u6295\u8cc7\u7814\u7a76\u5718\u968a\u8a66\u7b97\uff08\u5047\u8a2d\u60c5\u5883\uff09\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u591a\u6578\u4e00\u822c\u6295\u8cc7\u4eba\u843d\u5728\u60c5\u5883 A \u6216 B\uff0c\u9802\u591a\u7533\u5831\u3001\u4e0d\u5fc5\u88dc\u7a05<\/strong>\uff0c\u4ee5\u60c5\u5883 C \u4f86\u8aaa\uff0c\uff081,300 \u842c\uff0d750 \u842c\uff09\u00d720%\uff1d110 \u842c\u5143\uff0c\u6263\u6389\u7f8e\u570b\u5df2\u6263\u7684 60 \u842c\u5143\u662f 50 \u842c\u5143\uff0c\u518d\u6e1b\u4e00\u822c\u6240\u5f97\u7a05\u984d 30 \u842c\u5143\uff0c\u88dc\u7e73 20 \u842c\u5143\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8981\u63d0\u9192\u7684\u662f\uff0c\u9054\u5230\u9580\u6abb\u7684\u6d77\u5916\u6240\u5f97\u4e0d\u8ad6\u662f\u5426\u532f\u56de\u53f0\u7063\u90fd\u8981\u7533\u5831\uff08\u884c\u674e\u6c92\u63d0\u51fa\u6a5f\u5834\uff0c\u4e00\u6a23\u8981\u5831\u95dc\uff09\uff0c\u767c\u73fe\u6f0f\u5831\uff0c\u61c9\u5728\u88ab\u6aa2\u8209\u6216\u8abf\u67e5\u524d\u4e3b\u52d5\u88dc\u5831\u88dc\u7e73\u4e26\u52a0\u8a08\u5229\u606f<sup>[6]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7a05\u52d9\u91d0\u6e05\u4e4b\u5f8c\uff0c\u4e0b\u4e00\u500b\u554f\u984c\u901a\u5e38\u662f\u7528\u4ec0\u9ebc\u7ba1\u9053\u8cb7\uff0c\u8907\u59d4\u8a17\u3001\u6d77\u5916\u5238\u5546\u8207\u5176\u4ed6\u65b9\u5f0f\u7684\u624b\u7e8c\u8cbb\u600e\u9ebc\u6bd4\uff0c\u898b\u300a<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=14674\">\u5982\u4f55\u6295\u8cc7\u6d77\u5916 ETF\uff1f3 \u5927\u7ba1\u9053\u624b\u7e8c\u8cbb\u8207\u512a\u7f3a\u9ede\u6bd4\u8f03<\/a>\u300b\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u7f8e\u570b\u516c\u6c11\u3001\u7da0\u5361\u6301\u6709\u4eba\uff1a\u5168\u7403\u6240\u5f97\u5411\u7f8e\u570b\u7533\u5831<\/h3>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u570b\u516c\u6c11\u8207\u7da0\u5361\u6301\u6709\u4eba\u662f\u7f8e\u570b\u7a05\u52d9\u5c45\u6c11\uff0c\u4e0d\u8ad6\u4f4f\u5728\u54ea\u88e1\uff0c\u5168\u7403\u6240\u5f97\u90fd\u8981\u5411 IRS \u7533\u5831<sup>[1]<\/sup>\uff0c\u6301\u6709\u8d85\u904e\u4e00\u5e74\u7684\u9577\u671f\u8cc7\u672c\u5229\u5f97\uff0c\u4f9d\u6240\u5f97\u9ad8\u4f4e\u9069\u7528 0%\u300115% \u6216 20%\uff1b\u6301\u6709\u4e00\u5e74\u4ee5\u5167\u7684\u77ed\u671f\u8cc7\u672c\u5229\u5f97\u4f75\u5165\u4e00\u822c\u6240\u5f97\uff0c\u6309\u7d2f\u9032\u7a05\u7387\u8ab2\u7a05<sup>[15]<\/sup>\uff0c\u5408\u683c\u80a1\u5229\uff08qualified dividends\uff09\u9069\u7528\u8207\u9577\u671f\u8cc7\u672c\u5229\u5f97\u76f8\u540c\u7684\u7a05\u7387\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u82e5\u540c\u6642\u662f\u53f0\u7063\u7a05\u52d9\u5c45\u6c11\uff0c\u53f0\u7063\u7aef\u4ecd\u4f9d\u6700\u4f4e\u7a05\u8ca0\u5236\u8a08\u7b97\u6d77\u5916\u6240\u5f97\uff0c\u5728\u7f8e\u570b\u5df2\u7e73\u7684\u6240\u5f97\u7a05\u53ef\u5728\u898f\u5b9a\u7bc4\u570d\u5167\u6263\u62b5<sup>[4]<\/sup>\uff0c\u96d9\u91cd\u8eab\u5206\u727d\u6d89\u5169\u570b\u7533\u5831\u671f\u9650\u8207\u6263\u62b5\u9806\u5e8f\uff0c\u5efa\u8b70\u8207\u719f\u6089\u7f8e\u570b\u7a05\u6cd5\u7684\u6703\u8a08\u5e2b\u78ba\u8a8d\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u7f8e\u80a1\u6709\u8b49\u4ea4\u7a05\u55ce\uff1f<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u570b\u6c92\u6709\u985e\u4f3c\u53f0\u7063\u7684\u8b49\u5238\u4ea4\u6613\u7a05\uff0c\u8cb7\u7f8e\u80a1\u4e0d\u6703\u88ab\u6263\u8b49\u4ea4\u7a05\uff0c\u8ce3\u51fa\u6642\u6709\u4e00\u7b46\u7f8e\u570b\u8b49\u5238\u4ea4\u6613\u59d4\u54e1\u6703\uff08SEC\uff09\u7684\u898f\u8cbb\uff0c\u4f9d 1934 \u5e74\u8b49\u5238\u4ea4\u6613\u6cd5\u7b2c 31 \u689d\u6536\u53d6<sup>[3]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">2026 \u6703\u8a08\u5e74\u5ea6\u7684\u8cbb\u7387\u662f\u6bcf 100 \u842c\u7f8e\u5143\u6210\u4ea4\u91d1\u984d 20.60 \u7f8e\u5143\uff0c2026 \u5e74 4 \u6708 4 \u65e5\u8d77\u9069\u7528<sup>[3]<\/sup>\uff0c\u8ce3\u51fa 1 \u842c\u7f8e\u5143\u7684\u80a1\u7968\uff0c\u898f\u8cbb\u7d04 0.21 \u7f8e\u5143\uff0c\u591a\u6578\u5238\u5546\u6703\u8f49\u5411\u8ce3\u65b9\u6536\u53d6\uff08\u8aaa\u5be6\u5728\uff0c\u6bd4\u4e00\u676f\u73cd\u5976\u4fbf\u5b9c\u5f88\u591a\uff09\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u771f\u6b63\u5f71\u97ff\u6210\u672c\u7684\u662f\u5238\u5546\u624b\u7e8c\u8cbb\u3001\u532f\u514c\u50f9\u5dee\u8207\u8de8\u5883\u532f\u6b3e\u8cbb\u7528\uff0c\u9019\u5e7e\u9805\u4f9d\u5238\u5546\u8207\u7ba1\u9053\u800c\u4e0d\u540c\uff0c\u4e0b\u55ae\u524d\u4ee5\u5238\u5546\u5b98\u7db2\u516c\u544a\u7684\u8cbb\u7387\u70ba\u6e96\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u7f8e\u570b\u907a\u7522\u7a05\uff1a6 \u842c\u7f8e\u5143\u7684\u9580\u6abb<\/h2>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u570b\u5c0d\u975e\u5c45\u6c11\u5916\u570b\u4eba\u7684\u907a\u7522\u7a05\uff0c\u53ea\u8ab2\u7f8e\u570b\u5883\u5167\u8ca1\u7522\uff0c\u7f8e\u570b\u516c\u53f8\u767c\u884c\u7684\u80a1\u7968\u5c6c\u65bc\u7f8e\u570b\u5883\u5167\u8ca1\u7522\uff0c\u5373\u4f7f\u80a1\u7968\u5b58\u653e\u5728\u6d77\u5916\u6216\u767b\u8a18\u5728\u540d\u7fa9\u6301\u6709\u4eba\u540d\u4e0b\u4e5f\u4e00\u6a23<sup>[7]<\/sup>\uff0c\u904e\u4e16\u6642\u7f8e\u570b\u5883\u5167\u8ca1\u7522\u5e02\u503c\u8d85\u904e 6 \u842c\u7f8e\u5143\uff0c\u907a\u7522\u57f7\u884c\u4eba\u8981\u7533\u5831 706-NA \u8868<sup>[7]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u975e\u5c45\u6c11\u5916\u570b\u4eba\u7684\u907a\u7522\u7a05\u53ea\u6709 1 \u842c 3,000 \u7f8e\u5143\u7684\u62b5\u514d\u984d\uff0c\u5927\u7d04\u53ea\u80fd\u62b5\u6389\u524d 6 \u842c\u7f8e\u5143\u7684\u61c9\u7a05\u907a\u7522\uff0c\u7a05\u7387\u6700\u9ad8 40%<sup>[8]<\/sup>\uff0c\u7f8e\u570b\u516c\u6c11\u8207\u5c45\u6c11\u7684\u907a\u7522\u7a05\u514d\u7a05\u984d\u9ad8\u51fa\u8a31\u591a\uff0c\u5169\u8005\u5dee\u8ddd\u5f88\u5927\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5be6\u52d9\u4e0a\uff0c\u7e7c\u627f\u4eba\u8981\u5411\u7f8e\u570b\u91d1\u878d\u6a5f\u69cb\u53d6\u56de\u5e33\u6236\u8cc7\u7522\uff0c\u901a\u5e38\u8981\u5148\u53d6\u5f97 IRS \u7684\u79fb\u8f49\u8b49\u660e\uff08Form 5173\uff09\uff0c\u6587\u4ef6\u8981\u7b49\u7f8e\u570b\u907a\u7522\u7a05\u7533\u5831\u5b8c\u6210\u5f8c\u624d\u80fd\u6838\u767c\uff0c\u8de8\u570b\u6e96\u5099\u7684\u6642\u9593\u6bd4\u570b\u5167\u7e7c\u627f\u9577\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53f0\u7063\u9019\u7aef\uff0c\u7d93\u5e38\u5c45\u4f4f\u53f0\u7063\u7684\u570b\u6c11\uff0c\u5883\u5167\u5916\u5168\u90e8\u907a\u7522\u90fd\u8981\u8ab2\u907a\u7522\u7a05<sup>[12]<\/sup>\uff0c2026 \u5e74\u7684\u7e7c\u627f\u6848\u4ef6\u514d\u7a05\u984d 1,333 \u842c\u5143\uff0c\u7a05\u7387 10%\u300115%\u300120% \u4e09\u7d1a<sup>[11]<\/sup>\uff0c\u570b\u5916\u8ca1\u7522\u5df2\u5728\u6240\u5728\u5730\u570b\u7e73\u7d0d\u7684\u907a\u7522\u7a05\uff0c\u53ef\u4ee5\u63d0\u51fa\u7d0d\u7a05\u6191\u8b49\u6263\u62b5\uff0c\u4f46\u6263\u62b5\u984d\u4e0d\u80fd\u8d85\u904e\u56e0\u52a0\u8a08\u570b\u5916\u907a\u7522\u800c\u589e\u52a0\u7684\u61c9\u7d0d\u7a05\u984d<sup>[12]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u80a1\u90e8\u4f4d\u4e00\u5927\uff0c\u50b3\u627f\u898f\u5283\u5c31\u8981\u628a\u7f8e\u570b\u907a\u7522\u7a05\u4e00\u8d77\u7b97\u9032\u53bb\uff0c\u9019\u4e00\u95dc\uff0c\u5f88\u591a\u4eba\u5230\u6700\u5f8c\u4e00\u523b\u624d\u767c\u73fe\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8907\u59d4\u8a17 vs \u6d77\u5916\u5238\u5546\uff1a\u5dee\u5728\u76e3\u7406\u3001\u624b\u7e8c\u8207\u50b3\u627f<\/h2>\n\n<p class=\"wp-block-paragraph\">\u53f0\u7063\u4eba\u8cb7\u7f8e\u80a1\u4e3b\u8981\u6709\u5169\u500b\u7ba1\u9053\uff0c\u900f\u904e\u570b\u5167\u5238\u5546\u4e0b\u55ae\u7684\u8907\u59d4\u8a17\uff0c\u4ee5\u53ca\u76f4\u63a5\u5728\u6d77\u5916\u5238\u5546\u958b\u6236\uff0c2025 \u5e74\u524d 11 \u500b\u6708\uff0c\u570b\u5167\u8907\u59d4\u8a17\u7d2f\u8a08\u6210\u4ea4\u91d1\u984d 9.76 \u5146\u5143\uff0c\u7f8e\u80a1\u6bd4\u91cd\u63a5\u8fd1 8 \u6210<sup>[13]<\/sup>\u3002<\/p>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>\u8907\u59d4\u8a17\uff08\u570b\u5167\u5238\u5546\u53d7\u8a17\uff09<\/th>\n<th>\u6d77\u5916\u5238\u5546<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4e3b\u7ba1\u6a5f\u95dc<\/td>\n<td>\u91d1\u7ba1\u6703\uff1b\u570b\u5167\u5238\u5546\u4f9d\u300c\u8b49\u5238\u5546\u53d7\u8a17\u8cb7\u8ce3\u5916\u570b\u6709\u50f9\u8b49\u5238\u7ba1\u7406\u898f\u5247\u300d\u8fa6\u7406<\/td>\n<td>\u5238\u5546\u6240\u5728\u5730\u4e3b\u7ba1\u6a5f\u95dc\uff08\u7f8e\u570b\u70ba SEC\u3001FINRA\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u722d\u8b70\u8655\u7406<\/td>\n<td>\u53ef\u5411\u570b\u5167\u91d1\u878d\u6d88\u8cbb\u8a55\u8b70\u4e2d\u5fc3\u7533\u8a34<\/td>\n<td>\u4f9d\u7576\u5730\u76e3\u7406\u8207\u5e33\u6236\u5951\u7d04\u8655\u7406<\/td>\n<\/tr>\n<tr>\n<td>\u5e33\u6236\u4fdd\u969c<\/td>\n<td>\u4f9d\u570b\u5167\u898f\u7bc4\u8207\u53d7\u8a17\u5951\u7d04<\/td>\n<td>\u7f8e\u570b SIPC \u6703\u54e1\u5238\u5546\uff1a\u6bcf\u4f4d\u5ba2\u6236\u4e0a\u9650 50 \u842c\u7f8e\u5143\uff08\u73fe\u91d1 25 \u842c\u7f8e\u5143\uff09\uff0c\u4e0d\u4fdd\u969c\u5e02\u503c\u4e0b\u8dcc<sup>[14]<\/sup><\/td>\n<\/tr>\n<tr>\n<td>\u8cc7\u91d1\u9032\u51fa<\/td>\n<td>\u65b0\u81fa\u5e63\u6216\u5916\u5e63\u4ea4\u5272\u5e33\u6236\uff0c\u4e0d\u9700\u8de8\u5883\u532f\u6b3e<\/td>\n<td>\u9700\u570b\u969b\u96fb\u532f\uff0c\u6709\u532f\u6b3e\u624b\u7e8c\u8cbb<\/td>\n<\/tr>\n<tr>\n<td>\u8cbb\u7528\u7d50\u69cb<\/td>\n<td>\u4f9d\u5404\u5238\u5546\u724c\u544a\uff0c\u591a\u4ee5\u6210\u4ea4\u91d1\u984d\u6bd4\u4f8b\u8a08\uff0c\u53ef\u80fd\u6709\u6700\u4f4e\u6536\u8cbb<\/td>\n<td>\u4f9d\u5404\u5238\u5546\u516c\u544a\uff0c\u53e6\u8a08\u570b\u969b\u532f\u6b3e\u8207\u532f\u514c\u6210\u672c<\/td>\n<\/tr>\n<tr>\n<td>\u80a1\u5229\u9810\u6263<\/td>\n<td>30%\uff08\u586b W-8BEN\uff09<\/td>\n<td>30%\uff08\u586b W-8BEN\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u53f0\u7063\u7533\u5831<\/td>\n<td>\u6d77\u5916\u6240\u5f97\u81ea\u884c\u7533\u5831<\/td>\n<td>\u6d77\u5916\u6240\u5f97\u81ea\u884c\u7533\u5831<\/td>\n<\/tr>\n<tr>\n<td>\u7e7c\u627f\u624b\u7e8c<\/td>\n<td>\u900f\u904e\u570b\u5167\u5238\u5546\u8fa6\u7406<\/td>\n<td>\u901a\u5e38\u9700 IRS \u79fb\u8f49\u8b49\u660e\uff0c\u8de8\u570b\u6587\u4ef6\u591a<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1a\u8b49\u5238\u5546\u53d7\u8a17\u8cb7\u8ce3\u5916\u570b\u6709\u50f9\u8b49\u5238\u7ba1\u7406\u898f\u5247\uff1b\u91d1\u878d\u6d88\u8cbb\u8005\u4fdd\u8b77\u6cd5\uff1bSIPC<sup>[14]<\/sup>\uff1bIRS<sup>[7][9]<\/sup>\uff1b\u5de5\u5546\u6642\u5831<sup>[13]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5169\u500b\u7ba1\u9053\u7684\u7a05\u8ca0\u76f8\u540c\uff0c\u5dee\u5225\u5728\u76e3\u7406\u3001\u8cc7\u91d1\u9032\u51fa\u8207\u7e7c\u627f\u624b\u7e8c\uff0c\u9078\u7ba1\u9053\u5148\u770b\u4ea4\u6613\u983b\u7387\u3001\u8cc7\u91d1\u898f\u6a21\u8207\u50b3\u627f\u9700\u6c42\uff0c\u4e0d\u53ea\u770b\u624b\u7e8c\u8cbb\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u53e6\u5916\uff0c\u5916\u570b\u5238\u5546\u82e5\u672a\u7d93\u91d1\u7ba1\u6703\u6838\u51c6\u5728\u53f0\u7063\u62db\u652c\u5ba2\u6236\uff0c\u5c6c\u65bc\u8b49\u5238\u4ea4\u6613\u6cd5\u7b2c 44 \u689d\u7981\u6b62\u7684\u975e\u6cd5\u7d93\u71df\u8b49\u5238\u696d\u52d9\uff0c\u9078\u64c7\u6d77\u5916\u5238\u5546\u6642\uff0c\u81ea\u884c\u958b\u6236\u8207\u4e3b\u52d5\u62db\u652c\u662f\u5169\u56de\u4e8b\uff0c\u8981\u5148\u67e5\u6e05\u695a\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8cb7\u7f8e\u80a1\u6703\u5e36\u4f86\u8d85\u984d\u5831\u916c\u55ce\uff1f<\/h2>\n\n<p class=\"wp-block-paragraph\">\u60f3\u8cb7\u7f8e\u80a1\u7684\u6295\u8cc7\u4eba\uff0c\u591a\u534a\u662f\u770b\u5230\u5927\u578b\u79d1\u6280\u80a1\u7684\u6f32\u5e45\uff0c2023 \u5e74\u5168\u5e74\uff0c\u8f1d\u9054\u4e0a\u6f32 239%\uff0cMeta \u4e0a\u6f32 194%\uff0c\u540c\u671f\u6a19\u666e 500 \u6307\u6578\u4e0a\u6f32 26.3%\u3002<\/p>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2024\/01\/image-14.png\" alt=\"2023 \u5e74\u4e03\u6a94\u7f8e\u570b\u5927\u578b\u79d1\u6280\u80a1\u8207\u6a19\u666e 500 \u6307\u6578\u5168\u5e74\u7d2f\u7a4d\u5831\u916c\u8d70\u52e2\"\/><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aMorningstar Direct\uff0c\u963f\u723e\u767c\u6295\u9867\u6574\u7406\uff1b\u671f\u9593 2023-01-01\uff5e2023-12-31\uff0c\u4ee5\u7f8e\u5143\u8a08\u50f9\uff1b\u904e\u53bb\u7e3e\u6548\u4e0d\u4ee3\u8868\u672a\u4f86\u8868\u73fe\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u554f\u984c\u5728\u65bc\uff0c\u9019\u6a23\u7684\u8d85\u984d\u5831\u916c\uff08excess return\uff09\u80fd\u4e0d\u80fd\u5ef6\u7e8c\u5230\u8cb7\u9032\u4e4b\u5f8c\uff0c\u5fb7\u660e\u4fe1\u57fa\u91d1\u9867\u554f\uff08Dimensional Fund Advisors\uff09\u7d71\u8a08 1927 \u5e74 1 \u6708\u5230 2022 \u5e74 12 \u6708\u7684\u7f8e\u570b\u80a1\u5e02\uff0c\u6bd4\u8f03\u516c\u53f8\u9032\u5165\u5e02\u503c\u524d 10 \u5927\u4e4b\u524d\u8207\u4e4b\u5f8c\u7684\u5e74\u5316\u8d85\u984d\u5831\u916c<sup>[16]<\/sup>\u3002<\/p>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2024\/01\/image-13.png\" alt=\"\u7f8e\u80a1\u9032\u5165\u5e02\u503c\u524d\u5341\u5927\u524d\u5f8c\u7684\u5e74\u5316\u8d85\u984d\u5831\u916c\uff1a\u9032\u5165\u524d 10 \u5e74 12.1%\u30015 \u5e74 20.3%\u30013 \u5e74 27.0%\uff1b\u9032\u5165\u5f8c 3 \u5e74 0.6%\u30015 \u5e74 \u22120.9%\u300110 \u5e74 \u22121.5%\"\/><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1aDimensional\uff0c\u8cc7\u6599\u671f\u9593 1927-01\uff5e2022-12\uff0c\u4ee5\u7f8e\u5143\u8a08\u50f9\uff1b\u904e\u53bb\u7e3e\u6548\u4e0d\u4ee3\u8868\u672a\u4f86\u8868\u73fe\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u9032\u5165\u524d\u5341\u5927\u4e4b\u524d\u7684 3 \u5e74\uff0c\u9019\u4e9b\u516c\u53f8\u6bcf\u5e74\u9818\u5148\u5e02\u5834 27.0%\uff0c\u9032\u5165\u4e4b\u5f8c\u7684 10 \u5e74\uff0c\u53cd\u800c\u6bcf\u5e74\u843d\u5f8c 1.5%\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4e0a\u4e86\u6392\u884c\u699c\uff0c\u5f80\u5f80\u662f\u885d\u523a\u7d50\u675f\u7684\u6642\u5019\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u904e\u53bb\u5e7e\u5e74\u7684\u8d85\u984d\u5831\u916c\uff0c\u5f88\u96e3\u6210\u70ba\u7e7c\u7e8c\u52a0\u78bc\u55ae\u4e00\u5de8\u578b\u80a1\u7684\u7406\u7531\uff0c\u56e0\u70ba\u524d\u5e7e\u5e74\u7684\u6f32\u5e45\u6e1b\u6301\u6307\u6578\u3001\u589e\u6301\u500b\u80a1\uff0c\u7d44\u5408\u6703\u66f4\u96c6\u4e2d\u5728\u5c11\u6578\u516c\u53f8\uff0c\u4e00\u65e6\u9019\u4e9b\u516c\u53f8\u8868\u73fe\u843d\u5f8c\uff0c\u9054\u6210\u8ca1\u52d9\u76ee\u6a19\u7684\u6642\u9593\u5c31\u6703\u5ef6\u5f8c\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8207\u5176\u62bc\u6ce8\u4e0b\u4e00\u5bb6\u5de8\u578b\u80a1\uff0c\u4e0d\u5982\u7528\u6db5\u84cb\u6574\u500b\u5e02\u5834\u7684\u6307\u6578\u6301\u6709\u6240\u6709\u516c\u53f8\uff0c\u624d\u4e0d\u6703\u932f\u904e\u90a3\u4e9b\u8868\u73fe\u9818\u5148\u516c\u53f8\u7684\u5831\u916c\uff1bVT \u8207 S&amp;P 500 \u7684\u9577\u671f\u5e74\u5316\u5831\u916c\u600e\u9ebc\u6bd4\uff0c\u898b\u300a<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=14700\">\u6307\u6578\u5316\u6295\u8cc7\u6307\u5357\uff1aVT\u3001S&amp;P 500\u30010052 \u5e74\u5316\u5831\u916c\u7387<\/a>\u300b\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8cb7\u7f8e\u80a1\u6ce8\u610f\u4e8b\u9805<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0b\u55ae\u524d\u8981\u78ba\u8a8d\u7684\u4e03\u4ef6\u4e8b\uff1a<\/p>\n\n<ol class=\"wp-block-list\">\n<li>\u7a05\u52d9\u8eab\u5206\uff1a\u662f\u5426\u70ba\u7f8e\u570b\u7a05\u52d9\u5c45\u6c11\uff0cW-8BEN \u662f\u5426\u5728\u6709\u6548\u671f\u5167<\/li>\n<li>\u80a1\u5229\u7a05\u8ca0\uff1a\u914d\u606f\u578b\u6a19\u7684\u6bcf\u5e74\u88ab\u9810\u6263 30%\uff0c\u5831\u916c\u8981\u7528\u7a05\u5f8c\u7b97<\/li>\n<li>\u53f0\u7063\u7533\u5831\uff1a\u5168\u6236\u6d77\u5916\u6240\u5f97\u662f\u5426\u9054 100 \u842c\u5143\uff0c\u6240\u5f97\u5e74\u5ea6\u4ee5\u4ea4\u5272\u65e5\u8a8d\u5b9a<\/li>\n<li>\u532f\u7387\uff1a\u7f8e\u5143\u8a08\u50f9\u8cc7\u7522\u63db\u56de\u65b0\u81fa\u5e63\uff0c\u5831\u916c\u6703\u53d7\u532f\u7387\u5f71\u97ff<\/li>\n<li>\u96c6\u4e2d\u5ea6\uff1a\u55ae\u4e00\u500b\u80a1\u6216\u7522\u696d\u5360\u6bd4\u662f\u5426\u904e\u9ad8<\/li>\n<li>\u7ba1\u9053\uff1a\u8907\u59d4\u8a17\u6216\u6d77\u5916\u5238\u5546\u7684\u76e3\u7406\u3001\u8cbb\u7528\u8207\u7e7c\u627f\u624b\u7e8c<\/li>\n<li>\u50b3\u627f\uff1a\u7f8e\u570b\u5883\u5167\u8ca1\u7522\u662f\u5426\u8d85\u904e 6 \u842c\u7f8e\u5143\u7684\u907a\u7522\u7a05\u9580\u6abb<\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\">\u8cb7\u7f8e\u80a1\u7684\u7a05\u4e26\u4e0d\u8907\u96dc\uff0c\u96e3\u7684\u662f\u628a\u7a05\u5f8c\u5831\u916c\u3001\u532f\u7387\u8207\u96c6\u4e2d\u5ea6\u653e\u5728\u540c\u4e00\u500b\u6846\u67b6\u88e1\u770b\uff1a<strong>\u5148\u6c7a\u5b9a\u8cc7\u7522\u914d\u7f6e\uff0c\u518d\u6c7a\u5b9a\u7528\u4ec0\u9ebc\u5de5\u5177\u3001\u5f9e\u54ea\u500b\u7ba1\u9053\u8cb7\u3002<\/strong><\/p>\n\n<h2 class=\"wp-block-heading\">\u963f\u723e\u767c\u63d0\u4f9b\u4ec0\u9ebc<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5168\u7403\u5206\u6563\u7684\u8cc7\u7522\u914d\u7f6e\u672c\u8eab\u5df2\u6db5\u84cb\u7f8e\u80a1\u7b49\u591a\u5143\u8cc7\u7522\uff0c\u6295\u8cc7\u4eba\u4e0d\u5fc5\u81ea\u884c\u6311\u9078\u500b\u80a1\uff0c\u7a05\u52d9\u7533\u5831\u8207\u907a\u7522\u898f\u5283\u5c6c\u500b\u6848\u5224\u65b7\uff0c\u9700\u7531\u6703\u8a08\u5e2b\u6216\u5f8b\u5e2b\u8a55\u4f30\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u6211\u7684\u60f3\u6cd5<\/h2>\n\n<p class=\"wp-block-paragraph\">\u6211\u89ba\u5f97\u8cb7\u7f8e\u80a1\u7684\u7a05\uff0c\u88ab\u8b1b\u5f97\u6bd4\u5be6\u969b\u4e0a\u53ef\u6015\uff0c\u5c0d\u5927\u591a\u6578\u4eba\u4f86\u8aaa\uff0c\u771f\u6b63\u6703\u88ab\u6263\u5230\u7684\u53ea\u6709\u80a1\u5229\u90a3 30%\uff0c\u6d77\u5916\u6240\u5f97\u8981\u904e 100 \u842c\u5143\u3001\u57fa\u672c\u6240\u5f97\u984d\u8981\u904e 750 \u842c\u5143\uff0c\u5169\u9053\u95dc\u5361\u64cb\u4e0b\u4f86\uff0c\u591a\u6578\u4eba\u9802\u591a\u7533\u5831\u3001\u4e0d\u5fc5\u88dc\u7a05\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u904e 30% \u7684\u80a1\u5229\u9810\u6263\u662f\u5be6\u6253\u5be6\u7684\u6210\u672c\uff0c\u53f0\u7f8e\u79df\u7a05\u5354\u5b9a\u5361\u5728\u53c3\u8b70\u9662\uff0c\u4ec0\u9ebc\u6642\u5019\u6703\u751f\u6548\uff0c\u6211\u4e0d\u77e5\u9053\uff0c\u6c92\u6709\u4eba\u77e5\u9053\uff0c\u6240\u4ee5\u4ee5\u914d\u606f\u70ba\u4e3b\u7684\u6295\u8cc7\u4eba\uff0c\u6211\u89ba\u5f97\u5831\u916c\u8981\u7528\u7a05\u5f8c\u7b97\u624d\u6e96\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8aaa\u5be6\u5728\uff0c\u6211\u6bd4\u8f03\u64d4\u5fc3\u7684\u53cd\u800c\u662f\u5169\u500b\u5e38\u88ab\u5ffd\u7565\u7684\u5730\u65b9\uff0c\u4e00\u500b\u662f 6 \u842c\u7f8e\u5143\u7684\u7f8e\u570b\u907a\u7522\u7a05\u9580\u6abb\uff0c\u4e00\u500b\u662f\u770b\u5230\u8f1d\u9054\u3001Meta \u7684\u6f32\u5e45\u5c31\u628a\u8cc7\u91d1\u96c6\u4e2d\u5728\u5c11\u6578\u5de8\u578b\u80a1\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u524d\u8005\u662f\u50b3\u627f\u6642\u624d\u6703\u78b0\u5230\u7684\u95dc\u5361\uff0c\u5f8c\u8005 Dimensional \u7684\u8cc7\u6599\u5df2\u7d93\u8b1b\u5f97\u5f88\u6e05\u695a\uff0c\u9032\u5165\u524d\u5341\u5927\u4e4b\u5f8c\u7684 10 \u5e74\uff0c\u5e73\u5747\u6bcf\u5e74\u53cd\u800c\u843d\u5f8c 1.5%\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7a05\u662f\u904e\u95dc\u7684\u8cbb\u7528\uff0c\u771f\u6b63\u6c7a\u5b9a\u9019\u8d9f\u65c5\u7a0b\u7684\uff0c\u662f\u884c\u674e\u600e\u9ebc\u88dd\u3002<\/p>\n\n\n<div class=\"wp-block-group alpha-cta alpha-cta-end alpha-cta-mind has-background is-layout-flow wp-block-group-is-layout-flow\" style=\"background-color:#f3f7fb;padding:32px 20px\">\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:clamp(16.834px, 1.052rem + ((1vw - 3.2px) * 0.716), 26px);font-weight:700\">\u591a\u5e74\u5f8c\u91cd\u8b80\uff0c\u4f9d\u7136\u53d7\u7528\u7684\u6295\u8cc7\u6d1e\u5bdf<\/p>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u300a\u963f\u723e\u767c\u89c0\u9ede\u300b\u6bcf\u4e00\u5c01\u6709\u4e00\u7bc7\u5c08\u5bb6\u89c0\u9ede\u3001\u4e00\u500b\u7406\u8ca1\u6848\u4f8b\u3001\u4e00\u53e5\u7406\u8ca1\u91d1\u53e5\uff0c\u514d\u8cbb\u8a02\u95b1\uff0c\u96a8\u6642\u53ef\u9000\u8a02<\/p>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe0a7de2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/blog.roboadvisor.com.tw\/?page_id=18852#sib-form\" style=\"border-radius:50px;color:#ffffff;background-color:#006ece;border:2px solid #006ece;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noopener\"><strong>\u8a02\u95b1\u963f\u723e\u767c\u89c0\u9ede\u96fb\u5b50\u5831<\/strong><\/a><\/div>\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/urli.ai\/line\/XpZpxkKi\" style=\"border-radius:50px;color:#00b900;background-color:#ffffff;border:2px solid #00b900;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.234), 17px);line-height:1.4;padding:10px 26px\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u52a0 LINE \u554f\u9867\u554f<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u5e38\u898b\u554f\u984c<\/h2>\n\n<h3 class=\"wp-block-heading\">\u7f8e\u80a1\u8cfa\u591a\u5c11\u8981\u7e73\u7a05\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u7f8e\u570b\u7aef\uff0c\u80a1\u5229\u4e0d\u8ad6\u91d1\u984d\u90fd\u9810\u6263 30%\uff0c\u50f9\u5dee\u539f\u5247\u4e0d\u8ab2\uff0c\u53f0\u7063\u7aef\uff0c\u5168\u6236\u6d77\u5916\u6240\u5f97\uff08\u80a1\u5229\u52a0\u50f9\u5dee\uff09\u4e00\u5e74\u672a\u9054 100 \u842c\u5143\uff0c\u4e0d\u5fc5\u8a08\u5165\uff0c\u9054 100 \u842c\u5143\u8981\u5168\u6578\u8a08\u5165\u57fa\u672c\u6240\u5f97\u984d\uff0c\u57fa\u672c\u6240\u5f97\u984d\u8d85\u904e 750 \u842c\u5143\u7684\u90e8\u5206\u624d\u6309 20% \u8a08\u7b97<sup>[4][5]<\/sup>\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u8ce3\u7f8e\u80a1\u8981\u5831\u7a05\u55ce\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u5177\u7f8e\u570b\u7a05\u52d9\u8eab\u5206\u7684\u4eba\uff0c\u8ce3\u7f8e\u80a1\u4e0d\u5fc5\u5411 IRS \u5831\u7a05<sup>[2]<\/sup>\uff0c\u5728\u53f0\u7063\uff0c\u8ce3\u80a1\u50f9\u5dee\u5c6c\u6d77\u5916\u6240\u5f97\uff0c\u5168\u6236\u5168\u5e74\u6d77\u5916\u6240\u5f97\u9054 100 \u842c\u5143\uff0c\u5c31\u8981\u5728\u9694\u5e74 5 \u6708\u7533\u5831\u6700\u4f4e\u7a05\u8ca0<sup>[6]<\/sup>\uff0c\u540c\u5e74\u5ea6\u7684\u6d77\u5916\u8ca1\u7522\u4ea4\u6613\u640d\u5931\uff0c\u53ef\u4ee5\u5f9e\u540c\u5e74\u5ea6\u7684\u6d77\u5916\u8ca1\u7522\u4ea4\u6613\u6240\u5f97\u4e2d\u6e1b\u9664\uff0c\u4f46\u4e0d\u80fd\u905e\u5ef6\u5230\u4ee5\u5f8c\u5e74\u5ea6\uff0c\u4e5f\u4e0d\u80fd\u62b5\u80a1\u5229\u7b49\u5176\u4ed6\u985e\u5225\u6240\u5f97<sup>[17]<\/sup>\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u7f8e\u80a1\u80a1\u5229\u88ab\u9810\u6263\u7684 30% \u53ef\u4ee5\u9000\u55ce\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u53f0\u7063\u8207\u7f8e\u570b\u4e4b\u9593\u6c92\u6709\u751f\u6548\u7684\u79df\u7a05\u5354\u5b9a\uff0c\u6b63\u78ba\u6263\u7e73\u7684 30% 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(2026, February 17). <em>Taxation of nonresident aliens<\/em>. https:\/\/www.irs.gov\/individuals\/international-taxpayers\/taxation-of-nonresident-aliens<\/li>\n<li>[2] Internal Revenue Service. (2026, July 23). <em>The taxation of capital gains of nonresident students, scholars and employees of foreign governments<\/em>. https:\/\/www.irs.gov\/individuals\/international-taxpayers\/the-taxation-of-capital-gains-of-nonresident-students-scholars-and-employees-of-foreign-governments<\/li>\n<li>[3] U.S. Securities and Exchange Commission. (2026, February 27). <em>Fee rate advisory #2 for fiscal year 2026<\/em>. https:\/\/www.sec.gov\/rules-regulations\/fee-rate-advisories\/2026-2<\/li>\n<li>[4] \u6240\u5f97\u57fa\u672c\u7a05\u984d\u689d\u4f8b\u7b2c 12 \u689d\u3001\u7b2c 13 \u689d\uff082021 \u5e74 1 \u6708 27 \u65e5\u4fee\u6b63\uff09\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawAll.aspx?pcode=G0340115<\/li>\n<li>[5] \u8ca1\u653f\u90e8\u7a05\u52d9\u5165\u53e3\u7db2\uff082025 \u5e74 3 \u6708 14 \u65e5\uff09\u3002\u3008\u6d77\u5916\u6240\u5f97\u9054 100 \u842c\u5143\u8005\uff0c\u662f\u4e0d\u662f\u5c31\u5fc5\u9808\u7e73\u7d0d\u57fa\u672c\u7a05\u984d\uff1f\u3009\u3002https:\/\/www.etax.nat.gov.tw\/etwmain\/tax-info\/understanding\/tax-q-and-a\/national\/individual-income-tax\/basic-tax-question\/oversea-income\/awYgOG9<\/li>\n<li>[6] \u80e1\u9806\u60e0\uff082026 \u5e74 6 \u6708 26 \u65e5\uff09\u3002\u3008\u5168\u6236\u6d77\u5916\u6240\u5f97\u903e\u767e\u842c \u9808\u5831\u7a05\u3009\u3002\u7d93\u6fdf\u65e5\u5831\u3002https:\/\/udn.com\/news\/story\/7243\/9588797<\/li>\n<li>[7] Internal Revenue Service. (2026, June 27). <em>Some nonresidents with U.S. assets must file estate tax returns<\/em>. https:\/\/www.irs.gov\/individuals\/international-taxpayers\/some-nonresidents-with-u-s-assets-must-file-estate-tax-returns<\/li>\n<li>[8] Internal Revenue Service. (n.d.). <em>Instructions for Form 706-NA<\/em>. https:\/\/www.irs.gov\/instructions\/i706na<\/li>\n<li>[9] Internal Revenue Service. (2021). <em>Instructions for Form W-8BEN<\/em> (Rev. October 2021). https:\/\/www.irs.gov\/instructions\/iw8ben<\/li>\n<li>[10] U.S. Congress. (2025). <em>H.R.33 \u2014 United States-Taiwan Expedited Double-Tax Relief Act, 119th Congress (2025\u20132026)<\/em>. https:\/\/www.congress.gov\/bill\/119th-congress\/house-bill\/33<\/li>\n<li>[11] \u8ca1\u653f\u90e8\uff082025 \u5e74 11 \u6708 27 \u65e5\uff09\u3002\u3008\u516c\u544a 115 \u5e74\u767c\u751f\u4e4b\u7e7c\u627f\u6216\u8d08\u8207\u6848\u4ef6\u61c9\u9069\u7528\u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u7b2c 12 \u689d\u4e4b 1 \u7b2c 1 \u9805\u5404\u6b3e\u6240\u5217\u4e4b\u91d1\u984d\u3009\u3002https:\/\/www.dot.gov.tw\/multiplehtml\/06afbfc0e60e4ccb88f3f7f956aaacc7<\/li>\n<li>[12] \u907a\u7522\u53ca\u8d08\u8207\u7a05\u6cd5\u7b2c 1 \u689d\u3001\u7b2c 11 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/<\/li>\n<li>[13] \u9673\u6631\u5149\uff082026 \u5e74 1 \u6708 19 \u65e5\uff09\u3002\u3008\u7784\u6e96\u7f8e\u80a1 \u5e74\u8f15\u65cf\u7fa4\u6e67\u8907\u59d4\u8a17\u3009\u3002\u5de5\u5546\u6642\u5831\u3002https:\/\/www.ctee.com.tw\/news\/20260119700099-430401<\/li>\n<li>[14] Securities Investor Protection Corporation. (n.d.). <em>What SIPC protects<\/em>. https:\/\/www.sipc.org\/for-investors\/what-sipc-protects<\/li>\n<li>[15] Internal Revenue Service. (n.d.). <em>Topic no. 409, Capital gains and losses<\/em>. https:\/\/www.irs.gov\/taxtopics\/tc409<\/li>\n<li>[16] Dimensional Fund Advisors. (n.d.). <em>Magnificent 7 outperformance may not continue<\/em>. https:\/\/www.dimensional.com\/us-en\/insights\/magnificent-7-outperformance-may-not-continue<\/li>\n<li>[17] \u8ca1\u653f\u90e8\u3002\u3008\u500b\u4eba\u8a08\u7b97\u57fa\u672c\u6240\u5f97\u984d\u7533\u5831\u6d77\u5916\u6240\u5f97\u67e5\u6838\u8981\u9ede\u3009\u7b2c 16 \u9ede\u3002\u8ca1\u653f\u90e8\u4e3b\u7ba1\u6cd5\u898f\u67e5\u8a62\u7cfb\u7d71\u3002https:\/\/law-out.mof.gov.tw\/<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u91cd\u8981\u8072\u660e<\/h2>\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u7531\u963f\u723e\u767c\u8b49\u5238\u6295\u8cc7\u9867\u554f\u80a1\u4efd\u6709\u9650\u516c\u53f8\u7de8\u88fd\uff0c\u50c5\u4f9b\u53c3\u8003\uff0c\u4e0d\u69cb\u6210\u4efb\u4f55\u91d1\u878d\u5546\u54c1\u4e4b\u8981\u7d04\u3001\u62db\u652c\u6216\u63a8\u4ecb\uff0c\u4ea6\u975e\u91dd\u5c0d\u7279\u5b9a\u6295\u8cc7\u4eba\u4e4b\u500b\u5225\u6295\u8cc7\u5efa\u8b70\uff0c\u4ea6\u975e\u7a05\u52d9\u6216\u6cd5\u5f8b\u610f\u898b\uff1b\u6587\u4e2d\u7a05\u5236\u8207\u6cd5\u898f\u8cc7\u8a0a\u4ee5\u64b0\u5beb\u65e5\u5df2\u516c\u5e03\u4e4b\u8cc7\u6599\u70ba\u6e96\uff0c\u5be6\u969b\u9069\u7528\u8acb\u4ee5\u4e3b\u7ba1\u6a5f\u95dc\u516c\u544a\u53ca\u5c08\u696d\u4eba\u58eb\u500b\u6848\u8a55\u4f30\u70ba\u6e96\u3002\u6295\u8cc7\u4eba\u61c9\u4f9d\u81ea\u8eab\u8ca1\u52d9\u72c0\u6cc1\u3001\u6295\u8cc7\u76ee\u6a19\u8207\u98a8\u96aa\u627f\u53d7\u5ea6\u5be9\u614e\u8a55\u4f30\uff0c\u4e26\u81ea\u884c\u627f\u64d4\u6295\u8cc7\u98a8\u96aa\u3002\u6587\u4e2d\u500b\u80a1\u8207\u6307\u6578\u4e4b\u6b77\u53f2\u5831\u916c\u50c5\u70ba\u8aaa\u660e\u4e4b\u7528\uff0c\u4e0d\u4ee3\u8868\u4efb\u4f55\u5be6\u969b\u5e33\u6236\u7e3e\u6548\uff0c\u4ea6\u975e\u5c0d\u500b\u5225\u6a19\u7684\u4e4b\u63a8\u4ecb\uff1b\u7a05\u984d\u8a66\u7b97\u70ba\u5047\u8a2d\u689d\u4ef6\u4e0b\u4e4b\u7d50\u679c\u3002\u904e\u53bb\u7e3e\u6548\u4e0d\u4ee3\u8868\u672a\u4f86\u8868\u73fe\u3002\u963f\u723e\u767c\u8b49\u5238\u6295\u8cc7\u9867\u554f\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3000115\u91d1\u7ba1\u6295\u9867\u65b0\u5b57\u7b2c019\u865f<\/p>","protected":false},"excerpt":{"rendered":"<p>\u8cb7\u7f8e\u80a1\u8981\u7e73\u7a05\u55ce\uff1f\u80a1\u5229\u9810\u626330%\u3001\u50f9\u5dee\u7f8e\u570b\u4e0d\u8ab2\uff1b\u6d77\u5916\u6240\u5f97\u6eff100\u842c\u5143\u8a08\u5165\u6700\u4f4e\u7a05\u8ca0\u3002<\/p>\n","protected":false},"author":3,"featured_media":17266,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_llm_markdown_disabled":false},"categories":[566],"tags":[1117,1119,1116,1118,1115,1114,1112,1113,419,1120,1111],"class_list":["post-7462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-566","tag-1117","tag-1119","tag-1116","tag-1118","tag-1115","tag-1114","tag-1112","tag-1113","tag-419","tag-1120","tag-1111"],"jetpack_sharing_enabled":true,"jetpack-related-posts":[],"jetpack_featured_media_url":"https:\/\/blog.roboadvisor.com.tw\/wp-content\/uploads\/2026\/10\/00-cover-65.png","_links":{"self":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/7462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7462"}],"version-history":[{"count":5,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/7462\/revisions"}],"predecessor-version":[{"id":19238,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/7462\/revisions\/19238"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/media\/17266"}],"wp:attachment":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}