{
 "title": "虛擬貨幣海外所得：最低稅負試算",
 "site": "台灣加密貨幣資料站",
 "canonical": "https://restless-pine-bd81.panda198271.workers.dev/tax.html",
 "markdown": "https://data.penguindriver.com/tax.md",
 "summary": "在海外交易所賺到的錢，一般視為海外所得。全戶海外所得一年達 NT$100 萬 ，就要計入基本所得額；基本所得額超過 NT$750 萬 的部分，按 20% 計算基本稅額，再跟一般所得稅比較，較高的那個才要繳。",
 "date_modified": "2026-09-24",
 "retrieved": "2026-09-28",
 "content_sha256": "4b3cb9f5fe6a2c240ccd2a854eb17e0f12135453ccc87dacb13938d32718c1d0",
 "fingerprint_basis": "Markdown 版全文，移除贊助行與開頭 front matter，去除頭尾空白",
 "verify": {
  "text_snapshot": "https://data.penguindriver.com/cite?path=%2Ftax&format=text",
  "how": "下載 text_snapshot 後計算 SHA-256，應與 content_sha256 相同；內容更新時指紋會改變"
 },
 "sources": [
  {
   "name": "https://roo.cash/blog/overseas-income-tax-introduction/",
   "url": "https://roo.cash/blog/overseas-income-tax-introduction/"
  },
  {
   "name": "https://vocus.cc/article/69f0366bfd89780001ca7263",
   "url": "https://vocus.cc/article/69f0366bfd89780001ca7263"
  }
 ],
 "source_count": 2,
 "cite_as": {
  "zh": "虛擬貨幣海外所得：最低稅負試算｜台灣加密貨幣資料站。https://restless-pine-bd81.panda198271.workers.dev/tax.html（資料日期 2026-09-24，擷取 2026-09-28）",
  "apa": "台灣加密貨幣資料站. (2026). 虛擬貨幣海外所得：最低稅負試算. Retrieved 2026-09-28, from https://restless-pine-bd81.panda198271.workers.dev/tax.html",
  "markdown": "[虛擬貨幣海外所得：最低稅負試算](https://restless-pine-bd81.panda198271.workers.dev/tax.html)（台灣加密貨幣資料站，2026-09-24）"
 },
 "license": "可引用，請附上正式網址與資料日期"
}