<div id="error"><p class="wpdberror"><strong>WordPress database error:</strong> [INSERT command denied to user &#039;my3463679774&#039;@&#039;10.61.148.33&#039; for table &#039;wp_wfconfig&#039;]<br /><code>INSERT INTO wp_wfconfig (name, val, autoload) values (&#039;lastPermissionsTemplateCheck&#039;, &#039;1789893227&#039;, &#039;yes&#039;) ON DUPLICATE KEY UPDATE val = &#039;1789893227&#039;, autoload = &#039;yes&#039;</code></p></div><div id="error"><p class="wpdberror"><strong>WordPress database error:</strong> [INSERT command denied to user &#039;my3463679774&#039;@&#039;10.61.148.33&#039; for table &#039;wp_wfconfig&#039;]<br /><code>INSERT INTO wp_wfconfig (name, val, autoload) values (&#039;previousWflogsFileList&#039;, &#039;[\&quot;.htaccess\&quot;,\&quot;attack-data.php\&quot;,\&quot;config-livewaf.php\&quot;,\&quot;config-synced.php\&quot;,\&quot;config-transient.php\&quot;,\&quot;config.php\&quot;,\&quot;geoip.mmdb\&quot;,\&quot;ips.php\&quot;,\&quot;rules.php\&quot;,\&quot;template.php\&quot;]&#039;, &#039;yes&#039;) ON DUPLICATE KEY UPDATE val = &#039;[\&quot;.htaccess\&quot;,\&quot;attack-data.php\&quot;,\&quot;config-livewaf.php\&quot;,\&quot;config-synced.php\&quot;,\&quot;config-transient.php\&quot;,\&quot;config.php\&quot;,\&quot;geoip.mmdb\&quot;,\&quot;ips.php\&quot;,\&quot;rules.php\&quot;,\&quot;template.php\&quot;]&#039;, autoload = &#039;yes&#039;</code></p></div><div id="error"><p class="wpdberror"><strong>WordPress database error:</strong> [INSERT command denied to user &#039;my3463679774&#039;@&#039;10.61.148.33&#039; for table &#039;wp_wfconfig&#039;]<br /><code>INSERT INTO wp_wfconfig (name, val, autoload) values (&#039;serverDNS&#039;, &#039;1789893227;120;152.32.135.82&#039;, &#039;yes&#039;) ON DUPLICATE KEY UPDATE val = &#039;1789893227;120;152.32.135.82&#039;, autoload = &#039;yes&#039;</code></p></div><div id="error"><p class="wpdberror"><strong>WordPress 資料庫錯誤:</strong> [INSERT command denied to user &#039;my3463679774&#039;@&#039;10.61.148.33&#039; for table &#039;wp_options&#039;]<br /><code>INSERT INTO `wp_options` (`option_name`, `option_value`, `autoload`) VALUES (&#039;_site_transient_timeout_wp_theme_files_patterns-2c5fa8a821eae7c7d2549a6c81de161d&#039;, &#039;1789895027&#039;, &#039;off&#039;) ON DUPLICATE KEY UPDATE `option_name` = VALUES(`option_name`), `option_value` = VALUES(`option_value`), `autoload` = VALUES(`autoload`)</code></p></div><div id="error"><p class="wpdberror"><strong>WordPress 資料庫錯誤:</strong> [INSERT command denied to user &#039;my3463679774&#039;@&#039;10.61.148.33&#039; for table &#039;wp_options&#039;]<br /><code>INSERT INTO `wp_options` (`option_name`, `option_value`, `autoload`) VALUES (&#039;_site_transient_wp_theme_files_patterns-2c5fa8a821eae7c7d2549a6c81de161d&#039;, &#039;a:2:{s:7:\&quot;version\&quot;;s:5:\&quot;1.5.2\&quot;;s:8:\&quot;patterns\&quot;;a:0:{}}&#039;, &#039;off&#039;) ON DUPLICATE KEY UPDATE `option_name` = VALUES(`option_name`), `option_value` = VALUES(`option_value`), `autoload` = VALUES(`autoload`)</code></p></div>{"id":3676,"date":"2026-09-18T23:18:19","date_gmt":"2026-09-18T15:18:19","guid":{"rendered":"https:\/\/allwincpa.com\/?page_id=3676"},"modified":"2026-09-19T21:23:50","modified_gmt":"2026-09-19T13:23:50","slug":"%e9%87%8d%e8%b3%bc%e9%80%80%e7%a8%85-%e7%b6%b2%e9%a0%81%e4%ba%92%e5%8b%95%e8%a9%a6%e7%ae%97%e5%99%a8","status":"publish","type":"page","link":"https:\/\/allwincpa.com\/?page_id=3676","title":{"rendered":"\u623f\u5730\u5408\u4e002.0\u7dda\u4e0a\u8a08\u7b97"},"content":{"rendered":"\n<!-- \u623f\u5730\u5408\u4e00\u7a05 2.0 \u8207\u91cd\u8cfc\u9000\u7a05\u7db2\u9801\u4e92\u52d5\u8a66\u7b97\u5668 -->\n<style>\n  .tax-calc-container {\n    max-width: 680px;\n    margin: 30px auto;\n    background: #ffffff;\n    border: 1px solid #e2e8f0;\n    border-radius: 12px;\n    padding: 24px;\n    box-shadow: 0 4px 12px rgba(0,0,0,0.05);\n    font-family: -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, sans-serif;\n    color: #1e293b;\n  }\n  .tax-calc-title {\n    font-size: 22px;\n    font-weight: 800;\n    color: #0f172a;\n    margin-bottom: 6px;\n    text-align: center;\n  }\n  .tax-calc-subtitle {\n    font-size: 14px;\n    color: #64748b;\n    text-align: center;\n    margin-bottom: 24px;\n  }\n  .tax-form-group {\n    margin-bottom: 16px;\n  }\n  .tax-form-group label {\n    display: block;\n    font-size: 14px;\n    font-weight: 700;\n    color: #334155;\n    margin-bottom: 6px;\n  }\n  .tax-form-group input, .tax-form-group select {\n    width: 100%;\n    padding: 10px 12px;\n    border: 1px solid #cbd5e1;\n    border-radius: 6px;\n    font-size: 15px;\n    box-sizing: border-box;\n  }\n  .tax-calc-btn {\n    width: 100%;\n    background-color: #0284c7;\n    color: #ffffff;\n    border: none;\n    padding: 12px;\n    border-radius: 6px;\n    font-size: 16px;\n    font-weight: 700;\n    cursor: pointer;\n    margin-top: 10px;\n    transition: background-color 0.2s;\n  }\n  .tax-calc-btn:hover {\n    background-color: #0369a1;\n  }\n  .tax-result-box {\n    display: none;\n    margin-top: 24px;\n    padding: 20px;\n    background-color: #f0f9ff;\n    border: 1px solid #bae6fd;\n    border-radius: 8px;\n  }\n  .tax-result-title {\n    font-size: 16px;\n    font-weight: 800;\n    color: #0369a1;\n    margin-bottom: 12px;\n  }\n  .tax-result-item {\n    display: flex;\n    justify-content: space-between;\n    font-size: 15px;\n    margin-bottom: 8px;\n    padding-bottom: 8px;\n    border-bottom: 1px dashed #cbd5e1;\n  }\n  .tax-result-item.highlight {\n    font-size: 18px;\n    font-weight: 800;\n    color: #b91c1c;\n    border-bottom: none;\n    margin-top: 12px;\n  }\n  .tax-hook-box {\n    margin-top: 24px;\n    padding: 16px;\n    background-color: #fffbebf7;\n    border: 1px solid #fde68a;\n    border-radius: 8px;\n  }\n  .tax-hook-title {\n    font-size: 15px;\n    font-weight: 800;\n    color: #b45309;\n    margin-bottom: 6px;\n  }\n  .tax-hook-desc {\n    font-size: 13px;\n    color: #78350f;\n    line-height: 1.5;\n    margin-bottom: 12px;\n  }\n  .tax-buy-btn {\n    display: block;\n    width: 100%;\n    background-color: #16a34a;\n    color: #ffffff !important;\n    text-align: center;\n    padding: 10px;\n    border-radius: 6px;\n    font-size: 15px;\n    font-weight: 700;\n    text-decoration: none;\n    box-sizing: border-box;\n  }\n  .tax-buy-btn:hover {\n    background-color: #15803d;\n  }\n<\/style>\n\n<div class=\"tax-calc-container\">\n  <div class=\"tax-calc-title\">\ud83c\udfe0 \u623f\u5730\u5408\u4e00\u7a05 2.0 \u7dda\u4e0a\u5373\u6642\u8a66\u7b97\u5668<\/div>\n  <div class=\"tax-calc-subtitle\">\u8f38\u5165\u8cb7\u8ce3\u95dc\u9375\u6578\u5b57\uff0c3 \u79d2\u81ea\u52d5\u8a08\u7b97\u9810\u4f30\u61c9\u7e73\u7a05\u984d\u8207\u91cd\u8cfc\u9000\u7a05\u91d1\u984d<\/div>\n\n  <div class=\"tax-form-group\">\n    <label>\u9810\u8a08\u51fa\u552e\u7e3d\u50f9 (\u842c\u5143)<\/label>\n    <input type=\"number\" id=\"sellPrice\" placeholder=\"\u4f8b\u5982\uff1a2000\" \/>\n  <\/div>\n\n  <div class=\"tax-form-group\">\n    <label>\u539f\u59cb\u53d6\u5f97\u6210\u672c (\u842c\u5143)<\/label>\n    <input type=\"number\" id=\"buyPrice\" placeholder=\"\u4f8b\u5982\uff1a1500\" \/>\n  <\/div>\n\n  <div class=\"tax-form-group\">\n    <label>\u53ef\u8209\u8b49\u88dd\u4fee\u8207\u79fb\u8f49\u8cbb\u7528 (\u842c\u5143\uff0c\u82e5\u7121\u586b\u5beb\u5c07\u81ea\u52d5\u4ee5\u6210\u4ea4\u50f9 3% \u4e0a\u9650 30 \u842c\u8a08\u7b97)<\/label>\n    <input type=\"number\" id=\"expenses\" placeholder=\"\u4f8b\u5982\uff1a100\" \/>\n  <\/div>\n\n  <div class=\"tax-form-group\">\n    <label>\u6301\u6709\u6642\u9593<\/label>\n    <select id=\"holdingPeriod\">\n      <option value=\"45\">2 \u5e74\u4ee5\u5167 (\u7a05\u7387 45%)<\/option>\n      <option value=\"35\">\u8d85\u904e 2 \u5e74\uff0c\u672a\u6eff 5 \u5e74 (\u7a05\u7387 35%)<\/option>\n      <option value=\"20\">\u8d85\u904e 5 \u5e74\uff0c\u672a\u6eff 10 \u5e74 (\u7a05\u7387 20%)<\/option>\n      <option value=\"15\">\u8d85\u904e 10 \u5e74 (\u7a05\u7387 15%)<\/option>\n      <option value=\"10\">\u7b26\u5408\u81ea\u7528\u4f4f\u5b85\u689d\u4ef6\u6eff 6 \u5e74 (400\u842c\u514d\u7a05\u984d + 10%\u512a\u60e0\u7a05\u7387)<\/option>\n    <\/select>\n  <\/div>\n\n  <div class=\"tax-form-group\">\n    <label>\u9810\u8a08\u91cd\u8cfc\u65b0\u5c4b\u7e3d\u50f9 (\u842c\u5143\uff0c\u82e5\u7121\u8acb\u7559\u7a7a)<\/label>\n    <input type=\"number\" id=\"newHousePrice\" placeholder=\"\u4f8b\u5982\uff1a2500\" \/>\n  <\/div>\n\n  <button class=\"tax-calc-btn\" onclick=\"calculateTax()\">\u958b\u59cb\u8a66\u7b97\u7a05\u984d<\/button>\n\n  <div class=\"tax-result-box\" id=\"resultBox\">\n    <div class=\"tax-result-title\">\ud83d\udcca \u8a66\u7b97\u7d50\u679c\u89e3\u6790<\/div>\n    <div class=\"tax-result-item\">\n      <span>\u623f\u5c4b\u7e3d\u7372\u5229\uff1a<\/span>\n      <span id=\"resProfit\">0 \u842c\u5143<\/span>\n    <\/div>\n    <div class=\"tax-result-item\">\n      <span>\u53ef\u6263\u9664\u8cbb\u7528\/\u6210\u672c\uff1a<\/span>\n      <span id=\"resExpenses\">0 \u842c\u5143<\/span>\n    <\/div>\n    <div class=\"tax-result-item\">\n      <span>\u9069\u7528\u7a05\u7387\uff1a<\/span>\n      <span id=\"resRate\">0%<\/span>\n    <\/div>\n    <div class=\"tax-result-item highlight\">\n      <span>\u9810\u4f30\u61c9\u7e73\u623f\u5730\u5408\u4e00\u7a05\uff1a<\/span>\n      <span id=\"resTax\">0 \u842c\u5143<\/span>\n    <\/div>\n    <div class=\"tax-result-item\" id=\"rebuyRow\" style=\"display:none; color:#15803d; font-weight:bold;\">\n      <span>\u9810\u4f30\u91cd\u8cfc\u9000\u7a05\u91d1\u984d\uff1a<\/span>\n      <span id=\"resRebuy\">0 \u842c\u5143<\/span>\n    <\/div>\n\n    <!-- \u57cb\u9264\u8ce3\u9ede -->\n    <div class=\"tax-hook-box\">\n      <div class=\"tax-hook-title\">\ud83d\udca1 \u88dd\u4fee\u8cbb 200 \u842c\u88ab\u570b\u7a05\u5c40\u5254\u9664\uff1f\u5225\u8b93\u4f60\u7684\u7bc0\u7a05\u6b0a\u76ca\u84b8\u767c\uff01<\/div>\n      <div class=\"tax-hook-desc\">\n        \u7db2\u8def\u8a66\u7b97\u50c5\u4f9b\u53c3\u8003\uff0c\u570b\u7a05\u5c40\u5c0d\u300c\u88dd\u4fee\u767c\u7968\u54c1\u540d\u3001\u6c34\u96fb\u5408\u7d04\u3001\u532f\u6b3e\u6c34\u55ae\u300d\u5be9\u67e5\u6975\u56b4\u3002\u4e0b\u8f09\u5b8c\u6574\u7248 Excel \u5de5\u5177\u5305\uff0c\u542b\u3010\u88dd\u4fee\u6191\u8b49\u5408\u898f\u6aa2\u6838\u8868 + \u91cd\u8cfc\u9000\u7a05\u5168\u62ff\u6392\u67e5\u3011\uff01\n      <\/div>\n      <!-- \u8acb\u5c07\u9023\u7d50\u66ff\u63db\u70ba\u60a8\u7684 WooCommerce \u5546\u54c1\u7d50\u5e33\u7db2\u5740 -->\n      <a href=\"https:\/\/yourdomain.com\/checkout\/?add-to-cart=YOUR_PRODUCT_ID\" class=\"tax-buy-btn\" target=\"_blank\">\n        \ud83d\udc49 \u4ee5 NT$ 299 \u7372\u53d6\u300a\u4e0d\u52d5\u7522\u7bc0\u7a05\u81ea\u6e2c Excel \u5de5\u5177\u5305\u300b\n      <\/a>\n    <\/div>\n  <\/div>\n<\/div>\n\n<script>\n  function calculateTax() {\n    const sellPrice = parseFloat(document.getElementById('sellPrice').value) || 0;\n    const buyPrice = parseFloat(document.getElementById('buyPrice').value) || 0;\n    let expensesInput = parseFloat(document.getElementById('expenses').value);\n    const rateSelect = parseFloat(document.getElementById('holdingPeriod').value);\n    const newHousePrice = parseFloat(document.getElementById('newHousePrice').value) || 0;\n\n    if (sellPrice <= 0 || buyPrice <= 0) {\n      alert(\"\u8acb\u8f38\u5165\u6b63\u78ba\u7684\u51fa\u552e\u8207\u8cfc\u5165\u91d1\u984d\uff01\");\n      return;\n    }\n\n    \/\/ \u8a08\u7b97\u9810\u8a2d\u8cbb\u7528\uff1a\u672a\u8f38\u5165\u5247\u4ee5\u6210\u4ea4\u50f9 3% \u8a08\u7b97\uff0c\u4e0a\u9650 30 \u842c\n    let finalExpenses = 0;\n    if (isNaN(expensesInput) || expensesInput === 0) {\n      finalExpenses = Math.min(sellPrice * 0.03, 30);\n    } else {\n      finalExpenses = expensesInput;\n    }\n\n    const profit = sellPrice - buyPrice;\n    let taxableAmount = profit - finalExpenses;\n\n    if (taxableAmount < 0) taxableAmount = 0;\n\n    let finalTax = 0;\n    let rateText = \"\";\n\n    if (rateSelect === 10) {\n      \/\/ \u81ea\u7528\u4f4f\u5b85\uff1a400\u842c\u514d\u7a05\u984d\uff0c\u8d85\u904e\u90e8\u5206 10%\n      rateText = \"\u81ea\u7528\u512a\u60e0 (400\u842c\u514d\u7a05 + 10%)\";\n      const afterExemption = taxableAmount - 400;\n      if (afterExemption > 0) {\n        finalTax = afterExemption * 0.1;\n      } else {\n        finalTax = 0;\n      }\n    } else {\n      rateText = rateSelect + \"%\";\n      finalTax = taxableAmount * (rateSelect \/ 100);\n    }\n\n    \/\/ \u91cd\u8cfc\u9000\u7a05\u8a08\u7b97\n    let rebuyTax = 0;\n    if (newHousePrice > 0 && finalTax > 0) {\n      if (newHousePrice >= sellPrice) {\n        rebuyTax = finalTax; \/\/ \u5168\u984d\u9000\u7a05\n      } else {\n        rebuyTax = finalTax * (newHousePrice \/ sellPrice); \/\/ \u6bd4\u4f8b\u9000\u7a05\n      }\n    }\n\n    \/\/ \u986f\u793a\u7d50\u679c\n    document.getElementById('resProfit').innerText = profit.toFixed(1) + \" \u842c\u5143\";\n    document.getElementById('resExpenses').innerText = finalExpenses.toFixed(1) + \" \u842c\u5143\";\n    document.getElementById('resRate').innerText = rateText;\n    document.getElementById('resTax').innerText = finalTax.toFixed(1) + \" \u842c\u5143\";\n\n    if (newHousePrice > 0) {\n      document.getElementById('rebuyRow').style.display = 'flex';\n      document.getElementById('resRebuy').innerText = rebuyTax.toFixed(1) + \" \u842c\u5143\";\n    } else {\n      document.getElementById('rebuyRow').style.display = 'none';\n    }\n\n    document.getElementById('resultBox').style.display = 'block';\n  }\n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">\u7368\u5bb6\u5b8c\u6574\u7248\u77e5\u8b58\u7d93\u9a57\u5de5\u5177\u5305\uff0c\u542b\u3010\u88dd\u4fee\u6191\u8b49\u5408\u898f\u6aa2\u6838\u8868 + \u91cd\u8cfc\u9000\u7a05\u5168\u62ff\u6aa2\u67e5\u3011\uff01<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u88dd\u4fee\u82b1\u4e86<\/strong><strong>200<\/strong><strong>\u842c\uff0c\u8ce3\u623f\u6642\u537b\u88ab\u570b\u7a05\u5c40\u5168\u90e8\u5254\u9664\uff1f<\/strong><\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u5f88\u591a\u4eba\u4ee5\u70ba\u53ea\u8981\u6709\u958b\u767c\u7968\u5c31\u80fd\u62b5\u7a05\uff0c\u537b\u4e0d\u77e5\u9053\u300c\u54c1\u540d\u5beb\u932f\u300d\u6216\u300c\u7f3a\u5c11\u4ed8\u6b3e\u6c34\u55ae\u300d\u5c31\u6703\u76f4\u63a5\u5931\u6548\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u63db\u623f\u65cf\u5fc5\u770b\uff01\u4f60\u77e5\u9053\u81ea\u5df1\u53ef\u80fd\u5c11\u62ff\u4e86\u6578\u5341\u842c\u7684\u300c\u91cd\u8cfc\u9000\u7a05\u300d\u55ce\uff1f<\/strong><\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u300c\u5148\u8cb7\u5f8c\u8ce3\u300d\u9084\u662f\u300c\u5148\u8ce3\u5f8c\u8cb7\u300d\uff1f\u6236\u7c4d\u8981\u600e\u9ebc\u8a2d\u624d\u4e0d\u6703\u88ab\u8a8d\u5b9a\u51fa\u79df\uff1f<\/p>\n<\/blockquote>\n<\/blockquote>\n\n\n\n<h2 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