申報所得稅時發現：個人免稅額 = 82,000.標準扣除額 = 76,000.薪資所得特別扣除額 = 104,000.82,000 + 76,000 + 104,000 = 262,000.262,000 / 12 = 21,833.也就是說一個月給 22,000 再扣掉勞保、健保費，差不多剛好免稅。
