(筆記)職工福利金現金發放相關法條及解釋令

<span style="-webkit-text-stroke-width:0px; background-color:rgb(255, 255, 255); display:inline !important; float:none; font-family:open sans,helveticaneue,helvetica neue,helvetica,arial,sans-serif,微軟正黑體; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; orphans:2; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; white-space:normal; widows:2; word-spacing:0px">職工福利金以現金方式發給職工，應以直接普遍為原則，並不得超過當年度職工福利金收入總額百分之四十。

職工福利金保管及運用

<span style="-webkit-text-stroke-width:0px; background-color:rgb(255, 255, 255); color:rgb(0, 0, 0); display:inline !important; float:none; font-family:open sans,helveticaneue,helvetica neue,helvetica,arial,sans-serif,微軟正黑體; font-size:14px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; orphans:2; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; white-space:normal; widows:2; word-spacing:0px">提貨券係以換領貨品為限得 <span style="-webkit-text-stroke-width:0px; color:rgb(0, 0, 0); display:inline !important; float:none; font-family:open sans,helveticaneue,helvetica neue,helvetica,arial,sans-serif,微軟正黑體; font-size:14px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; orphans:2; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; white-space:normal; widows:2; word-spacing:0px">不視為 <span style="-webkit-text-stroke-width:0px; border:0px; color:rgb(0, 0, 0); font-family:open sans,helveticaneue,helvetica neue,helvetica,arial,sans-serif,微軟正黑體; font-size:14px; font-stretch:inherit; font-style:normal; font-variant-caps:normal; font-variant-east-asian:inherit; font-variant-ligatures:normal; font-variant-numeric:inherit; font-weight:400; letter-spacing:normal; line-height:inherit; margin:0px; orphans:2; padding:0px; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; vertical-align:baseline; white-space:normal; widows:2; word-spacing:0px">現金

稅捐

34.職工福利會支付員工現金補助款符合創設目的而超過動支比例者仍得併入百分之八十計算（現 為百分之六十）

<span style="-webkit-text-stroke-width:0px; background-color:rgb(255, 255, 255); display:inline !important; float:none; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; orphans:2; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; white-space:normal; widows:2; word-spacing:0px">「教育文化公益慈善機關或團體免納所得稅適用標準」第二條第一項第八款

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(筆記)職工福利金現金發放相關法條及解釋令

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