一人公司能報執行業務所得節稅嗎？揭密薪資、股利與 9A 所得的真實稅務差異｜EP.93

聖彥學堂 • December 10, 2025

聖彥學堂

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被創業路上的財報、稅務搞得頭昏腦脹？你好，我是林彥竹會計師，你的「隨身財稅顧問」。我只用創業者一聽就懂的白話，將複雜的法規和我的實務經驗，轉化為你的即戰力。告別艱澀理論，這裡沒有廢話，只有專為中小與微型企業量身打造的實用策略。訂閱【聖彥學堂】，你將獲得： ✔︎ 馬上能用的節稅技巧 ✔︎ 避開經營地雷的實務SOP ✔︎ 看懂財務數據的決策思維 ✔︎ 每週一部的創業者必修課想深入了解每集影片的圖文重點？歡迎前往我的【官方部落格】，我們將許多影片的精華，都為你整理成詳細的圖文筆記。除了觀看影片，如果您需要更系統化的學習或客製化的解決方案，歡迎透過下方的連結，進一步了解我的線上課程與一對一專業諮詢。點擊下方連結，開啟你的創業學習之路。

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你是否也曾聽說「用執行業務所得報稅比較省」，或者正為了該給自己發多少薪水、何時分配股利而感到困惑？許多一人公司的老闆常誤以為公司帳戶就是個人金庫，或者試圖用錯誤的所得類別來節稅。 But，錯誤的現金決策不僅可能讓你多繳冤枉稅，若觸犯「業務侵占」或被國稅局設算利息，更將面臨巨額罰款與法律刑責。真正的財務高手，懂得依據公司不同的生命週期，做出最聰明的取款決策。看完這支影片，你將學會： 📌 破解稅務迷思：為什麼「執行業務所得」通常不是公司負責人的選項？釐清 9A/9B 與薪資所得的根本結構差異。 📈 S 型成長策略：學習在導入期、成長期、成熟期與衰退期，如何動態調整「薪資」與「股利」的黃金配置。 ⚠️ 避開法律紅線：深入了解「股東往來」的風險，避免因隨意挪用資金而觸犯業務侵占罪或面臨稅務追繳。 --- https://youtu.be/gwL2zPcgBoM --- 00:00 簡介 01:39 破除迷思！「執行業務所得」不是你的選項 12:14 不存在黃金比例，只有依循「S型成長曲線」的動態策略 22:01 法律紅區！當提款機反咬你一口 24:46 重點總結 #一人公司 #老闆薪資 # 薪資所得 #股利分配 #執行業務所得 #節稅

一人公司能報執行業務所得節稅嗎？揭密薪資、股利與 9A 所得的真實稅務差異｜EP.93

聖彥學堂

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Latest Posts

一人公司錢怎麼拿？老闆薪資 vs 股東股利，教你2種「合法節稅」方法，44.6萬免稅甜蜜點必懂｜EP.92

【公司租賃車能節稅？】租還是買？掛誰名下？租車節稅的5個關鍵問題！破解稅務迷思，避開補稅風險！｜EP.65

【5%營業稅怎麼省？】為什麼你繳那麼多營業稅？破解發票抵稅迷思、創業者必知盲點！｜EP.64

【2025報稅必備】薪資、扣繳、健保一次搞定，老闆、會計、人資輕鬆省稅，簡單上手｜EP.56

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