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2018-04-30 03:00

By Lin Chia-nan / Staff reporterAnimal rights advocates yesterday called on the government to establish an “animal protection police” and review the adoption process at public animal shelters, after 20 dogs were adopted by a man and allegedly slaughtered for meat.The advocates held a blessing for the dogs in front of the Ministry of the Interior building on Jinan Road in Taipei.Event organizer Chang Yu-jung （張育榕） said the dogs were adopted by a man surnamed Chiu （邱） from three public animal shelters in Miaoli and Hsinchu counties, and Hsinchu City.Chang, a painter who produces dog portraits to promote their adoption, said she began to suspect that the dogs might have been killed after seeing photos uploaded by another animal lover on Facebook last month, which showed a man placing traps to capture stray dogs in Miaoli County.“Chiu said the 20 dogs were already dead and had been dumped in the sewers,” Chang said, adding that she contacted him after recognizing him in the photographs as someone who had also visited Hsinchu City’s public animal shelter where she worked as a volunteer.Local residents alleged that Chiu had been killing dogs to trade their meat, she said.After she told the Hsinchu City animal shelter what had happened it contacted the other two shelters, and found that Chiu had adopted 10 dogs from Miaoli’s shelter and four from Hsinchu County’s shelter, as well as six from Hsinchu City’s shelter from Jan. 26 to Feb. 13, Chang said.The Hsinchu Animal Protection and Health Inspection Office on March 17 said in a statement that the six dogs were already dead when they visited Chiu’s home.Chiu and his nephew were indicted by the Miaoli District Prosecutors’ Office in terms of Article 5 of the Animal Protection Act （動物保護法） and might face a sentence of up to two years or a fine of between NT$200,000 and NT$2 million （US$6,749 and US$67,485）, the office said.The Council of Agriculture’s Animal Protection section chief Jiang Wen-chuan （江文全）, who also attended yesterday’s event, said that after the incident, the council has implemented a function on the public shelters’ online system that provides a list of animals adopted by an applicant when their identification number is keyed in.The council would also urge shelter officials to regularly check the condition of animals after they are adopted, he said.新聞來源：TAIPEI TIMES

中國大陸解放軍18日上午8點起在金門東北方的溫州灣實施實彈射擊，距離金門只有60多公里，引發國際關注。另一方面，2架解放軍轟6K轟炸機下午穿越宮古水道進入太平洋，日本航空自衛隊派出戰機升空監控。

根據日本防衛省防衛幕僚監部發佈新聞稿指出，這2架轟6K型通過宮古海峽後向東南飛行，在靠近北緯24度時轉向西南，期間航空自衛隊緊急派出戰機升空監控。

國防部18日晚間表示，解放軍轟6K型機2架，下午穿越宮古水道進入西太平洋，經巴士海峽後飛返原駐地，進行遠海長航訓練活動。國防部強調，國軍於共機活動全程，均依規定派遣機、艦監偵掌握與應處，期間並無異常情形，請國人安心。

▲解放軍轟6K轟炸機飛行路徑圖。（圖／日本防衛省 , 2018.4.18)

每一申報戶全年綜合所得總額不超過免稅額及標準扣除額合計數，得免辦結算申報。 本報系資料庫 分享 facebook 又到了報稅季節，身旁的人正忙著準備報稅，我要不要報稅？哪些人可以不用繳稅？誰可以不用報稅？KPMG安侯建業稅務部營運長張芷指出，每一申報戶全年綜合所得總額不超過免稅額及標準扣除額合計數，得免辦結算申報。.inline-ad { position: relative; overflow: hidden; box-sizing: border-box; }

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.innity-apps-reset { padding: 20px 0 0 !important; margin: -20px auto -10px !important; } 得免辦結算申報標準，單身為17.8萬元（8.8萬元＋9萬元），有配偶則為35.6萬元（8.8萬元Ｘ2＋9萬元Ｘ2）。如果有薪資所得，免辦申報的金額，每人可再加計薪資所得特別扣除額12.8萬元，如果薪資所得未達12.8萬元，則以實際薪資所得金額為準。年滿70歲的納稅義務人、配偶及受扶養直系親屬，每人可再減除免稅額4.4萬元。以單身小資族來說，年薪30.6萬元以下免繳稅。（免稅額8.8萬元＋標準扣除額9萬元＋薪資特別扣除額12.8萬元）。如果以年終獎金1.5個月計算，月薪2.27萬元以下不用繳綜所稅。經濟日報提供 分享 facebook 以雙薪家庭、無撫養親屬為例，年所得在61.2萬元以下不用繳綜所稅。（免稅額8.8萬元Ｘ2＋標準扣除額18萬元＋薪資特別扣除額12.8萬元Ｘ2 ）。再以雙薪四口之家、扶養兩個五歲以下小孩為例，年所得在83.8萬元以下不用繳綜所稅。（免稅額8.8萬元Ｘ4＋標準扣除額18萬元＋薪資特別扣除額12.8萬元Ｘ2＋幼兒特別扣除額2.5萬元Ｘ2）資誠稅務法律服務營運長許祺昌提醒，如果所得有扣繳稅款或可扣抵稅額，仍應辦理綜合所得稅結算申報，才能退稅。另外，不知道自己年所得者，可以透過網際網路或臨櫃查詢所得及扣除額資料。各區國稅局自4月27日起至5月31日止，開放民眾查詢106年度所得及扣除額資料。而符合稅額試算標準的民眾只要完成繳稅或回復確認即完成申報，相當輕鬆，有會計師說，形同另類「不用申報」。至於誰可以適用稅額試算，KPMG提出「三簡單一沒有」原則。所謂的「三簡單」是指所得簡單、人口簡單以及扣除簡單。「一沒有」是指105年度沒有結婚、離婚、分居、家暴；沒有申請限制他人查調所得；沒有投資抵減；沒有大陸來源所得及個人基本所得額。「所得簡單」，即所得全部屬於有開立扣（免）繳憑單及股利憑單。今年又新增了105年度有智慧財產權作價入股或獎酬員工股票等二類憑單所得者。「人口簡單」指的是免稅額只有本人、配偶及直系親屬。「扣除簡單」即採標準扣除額申報，單身9萬元、夫妻18萬元?