老子玩品牌

美國與南韓今日啟動為期2周的「關鍵決斷」（Key Resolve）聯合軍演。由於歷史性的南北韓領袖峰會將於27日登場，當局計畫在「文金會」當日暫停軍演，並評估前4日的軍演成果，之後韓美雙方再視狀況決定是否繼續進行下一階段的演習。



「關鍵決斷」演習是假設北韓攻擊南韓，並用電腦模擬等方式進行聯合指揮所演習（CPX）。南韓與美國往年都是在3月初舉行演習，但今年2月南韓主辦冬奧，軍演因而延後至今。本次美軍出動1.22萬兵力，參演規模與去年相當。該演習通常分為前後2個階段，第1階段是假設北韓攻擊南韓時，韓美進行聯合防禦，第2階段則是假設韓美同盟攜手反擊北韓。首階段演習結束後，韓美會暫停演習，針對演習成果進行評估，今年的評估預計於27日進行，意味韓美可能在兩韓峰會舉辦當日暫停演習。對此，南韓軍方表示，韓美將深入分析演習成果，然後決定是否在文金會當天再次啟動演習。據韓聯社19日報導，南韓合同參謀本部議長鄭景斗和駐韓美軍司令布魯克斯（Vincent Brooks）先前已針對峰會當天是否繼續演習進行討論。南韓軍方消息人士也指，兩人將持續協商，只要確定演習達到目標成效，就會決定是否需要彈性調整軍演日程。此外，代號「鷂鷹」（Foal Eagle）的韓美野戰訓練聯合軍演已於本月1日啟動，目前仍在進行中。今年共有1.35萬名美軍官兵參演，規模較去年縮小，且美軍也削減出動的戰略武器數量。分析認為，這是因為韓朝與美朝會談在即，因此韓美都盡可能避免大動作刺激北韓。(中國時報)

▲信用卡示意圖。（圖／資料照）

記者賴亭羽／台北報導

五月就是報稅季節，你知道銀行推出的回饋及部分活動，可能會計入個人年度綜合所得嗎？Money101.com.tw董事總經理周純如表示：「信用卡除了可以延後付款，消費者更在乎的是刷卡回饋，但每種回饋（所得）來源不同，將影響是否計入個人年度所得，民眾可深入了解自身權利與義務。」

Money101.com.tw金融產品比較網特別整理市場上常見的回饋模式，包含「刷卡享現金回饋、紅利點數」、「辦卡首刷禮」、「推薦好友賺現金」、「抽獎」、「加入會員送好禮」等，民眾應分辨清楚自己的所得來源是否需繳稅。





首先，無須繳稅的為「刷卡享現金回饋、紅利點數」、「辦卡首刷禮」。Money101.com.tw說明，因刷卡消費而獲得的刷卡金、紅利點數，進而折免年費、抵減消費款或是兌換禮品，因與持卡人刷卡購買貨物或勞務有關，屬銀行給予持卡人銷售勞務折讓之性質，故無所得問題。因此，元大鑽金卡海外消費2.2%回饋無上限、滙豐現金回饋卡國內消費1.22%無上限、渣打現金回饋御璽卡1.88%無上限、王道簽帳卡國內刷卡1.5%無上限，卡友都可以放心刷，因消費所獲得的現金回饋、紅利積點、哩程皆不計入所得。

至於「辦卡首刷禮」，則因持卡人同樣需刷滿指定金額或是不限金額但消費多筆，屬持卡人刷卡購買貨物，不算所得。

不過要注意的是，並非所有刷卡金都免稅：過去曾有銀行推出Apple Pay綁卡優惠，卡友「免消費」就能獲得刷卡金100元，這100元就算是綜合所得稅的第十類所得--「其他所得」，若卡友在同一年度累計獲得該銀行贈品超過1,000元，將列入其個人年度所得。

第二，「加入會員送好禮」同樣也是「免消費」就獲得回饋，屬於「其他所得」。行動支付業者歐付寶過去推出「加入會員送歐付寶現金100元」，其中，歐付寶現金屬「其他所得」，而購物金往後若有使用（需搭配促嗶活動使用），也會納入「其他所得」。

第三，因參與「好友推薦活動」所獲得的回饋金、贈品、哩程、點數，屬於「其他所得」。根據財政部解釋，持卡人因推薦朋友辦卡、開戶等所累積之積點，用來抵免年費或兌換商品，推薦與回饋彼此間有對價性質，所以屬於「其他所得」：舉例來說，花旗針對「現金回饋悠遊卡」舉辦好友推薦活動，推薦一人核卡成功，可獲得800元，推薦30人可以獲得24,000元，所獲得的回饋超過1,000元就會列入所得。

第四，因參加銀行「抽獎活動」所抽中的禮品、現金等，屬於所得中第八類所得--「競技、競賽及機會中獎之獎金或給與」，卡友也須認知到若有得獎，應被列報為個人年度所得，而獎項超過20,000元以上（不含），則需自行負擔10%的扣繳稅金。

Money101.com.tw表示，個人綜合所得稅採累進稅率，參與銀行行銷活動所獲得的回饋有可能會讓所得稅率進入下一級距，不過，民眾有應稅所得，繳稅乃國民義務。

2018-04-23 03:00

UNITED: Party members at all levels support Su’s candidacy, and his campaign is being supported by DPP Secretary-General Hung Yao-fu, a party source saidBy Su Fang-ho and William Hetherington / Staff reporter, with staff writerThe Democratic Progressive Party （DPP） is on Wednesday expected to officially nominate former premier Su Tseng-chang （蘇貞昌） as its New Taipei City mayoral candidate for the Nov. 24 nine-in-one elections, a party source said.The DPP is expected to make the announcement following a meeting of its Central Executive Committee, they said.President Tsai Ing-wen （蔡英文）, the DPP chairperson, on April 12 met with Su after the party’s executive committee and the Electoral Strategy Committee recommended Su as the party’s candidate for New Taipei City mayor.Su agreed to represent the party, and during the meeting spoke by telephone with former premier Yu Shyi-kun （游錫?）, who had until then been supported by a number of the DPP’s New Taipei City councilors to represent the party in the election.Yu in 2014 ran for New Taipei City mayor on the DPP ticket and lost by 24,528 votes.On April 12, he wrote on Facebook that he fully supports the party’s decision to pick Su as its candidate.During their telephone conversation, Su and Yu agreed to meet, the source said.Party members at all levels support Su’s candidacy, and his campaign is being supported by DPP Secretary-General Hung Yao-fu （洪耀福） and DPP Legislator Chen Ming-wen （陳明文）, the source said, adding that his campaign team has been allowed to draft party members from government agencies to join its efforts.Presidential Office Deputy Secretary-General Jason Liu’s （劉建忻） office director Lee Huai-jen （李懷仁） and Premier William Lai’s （賴清德） office director Huang Chih-ta （黃致達） would also take temporary leave from their posts in the second half of next month to join Su’s campaign team, the source said.Su has scheduled meetings with New Taipei City Council Speaker Chiang Ken-huang （蔣根煌） of the Chinese Nationalist Party （KMT）, as well as DPP caucus members within the New Taipei City Council, for Thursday.New Taipei City Council Deputy Speaker Chen Wen-chih （陳文治） of the DPP said the mayoral race is heating up, adding that Yu has been helpful in getting his supporters within the council to rally behind Su.Chen Wen-chih said that, with the party’s choice of Su as its nominee, grassroots supporters are finally starting to feel satisfied, adding that his popularity stems from his work at the grassroots level over the past several years.Meanwhile, a source from the KMT said the party’s nomination of former New Taipei City deputy mayor Hou Yu-yi （侯友宜） as its candidate in the mayoral election would have repercussions for its overall success in the nationwide elections.In response to media queries about whether he is worried that he would be “uprooted,” given that Su is to visit Chiang on Thursday, Hou yesterday said he has known Chiang for seven years and is on good terms with him, adding that the visit is a polite gesture.“I am not even a little bit worried,” he said.Hou’s campaign team has new media and publicity staff, and is being assisted by members of the New Taipei City Government, the KMT source said, adding that the party only needs to strengthen a few weak points in its team.However, KMT Organizational Development Committee Director Lee Che-hua （李哲華） said that while Hou is familiar with the city government, New Taipei City Deputy Mayor Lee Shu-chuan （李四川） and civil servants in the city government would not help Hou’s campaign in line with the principle of administrative neutrality.Additional reporting by Lin Liang-sheng, Chen Hsin-yu and Shih Hsiao-kuang新聞來源：TAIPEI TIMES