稅率	所得淨額	累進差額
5%	560,000以下	$0
12%	560,001~1,260,000	$39,200
20%	1,260,001~2,520,000	$140,000
30%	2,520,001~4,720,000	$392,000
40%	4,720,001以上	$864,000