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鶯歌 阿婆壽司

<strong><span style="font-family: 'Comic Sans MS'; "><span style="color: rgb(0, 0, 255); "><font class="Apple-style-span" size="3">2011.02.18 鶯歌 阿婆壽司</font></span></span><br /><font class="Apple-style-span" color="#336666" size="3">謝謝莎莎從鶯歌帶回便宜又大碗的阿婆壽司<img alt="" src="http://pics.blog.yam.com/images/smiley/msn/otaface7.gif" /></font><br /><font class="Apple-style-span" color="#336666" size="3">雖然現在已經換成第二代在經營,不過還是傳承阿婆的平價給大家吃粗飽及不實不花俏的捲壽司來服務大家,阿婆從手推車時代到現在的進入店面經營,據說也有50年了,也成為許多車友經過必吃的名產之一,雖然說不是最好吃,不過以價格跟食材來看,算是頂讚的了,聽說蒸蛋跟味噌湯也很優喔,大家有經過也記得買來嚐嚐,包準省錢又吃的飽肚肚。</font></strong><br /><br /><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5f8cba218c5.jpg" /><br /><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; ">右邊海苔壽司,已經被忍不住吃了二個</span></span></div><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5f8cc70f789.jpg" /><br /><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; ">蛋皮壽司跟海苔起司壽司也是不全的XD,原本可是塞的滿滿的喔</span></span></div><br /><br /><br /><br /><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">鶯歌 阿婆壽司<br />電話:2670-9345<br />傳真:8677-2550<br />地址:台北縣鶯歌鎮中正一路63號</span></span><br /><script language="javascript" src="http://www.blogad.com.tw/BlogAD/Js/AddSay.aspx?F=187660"></script>
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BloggerAds瘋戲劇:《禮物中的祝福》

<span style="color: rgb(0, 0, 255); "><span style="font-size: medium; ">想要看<span style="color: rgb(255, 0, 0); "><span style="font-family: 新細明體; "><span style="font-size: large; ">免費</span></span></span>的戲劇,加入</span></span><span style="color: rgb(255, 0, 0); "><a style="color: rgb(0, 101, 204); " href="http://author.bloggerads.net/01_join.aspx"><span style="color: rgb(255, 0, 0); "><span style="font-size: medium; "><strong>b</strong></span></span></a></span><strong><a style="color: rgb(0, 101, 204); " href="http://author.bloggerads.net/01_join.aspx"><wbr></wbr><span style="color: rgb(255, 0, 0); "><span style="font-size: medium; ">loggerads</span></span></a></strong><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; ">就對了<br /></span></span> 我的推薦代碼:20110125000009 <br /><br /><br /><img border="0" alt="" src="http://js1.bloggerads.net/p_impr.aspx?bid=20110125000016&amp;pid=1467&amp;ppid=2" /> <a target="_blank" href="http://pic.bloggerads.net/Writer/BAPortal/ACT/20110217001-1467/index.html"><img border="0" alt="《禮物中的祝福》DM貼紙" src="http://pic.bloggerads.net/portal/ACT_ICON/act_1467_110217_img02.jpg" /></a> <embed allowscriptaccess="never" type="application/x-shockwave-flash" src="http://js1.bloggerads.net/Stickers/crazy_1467.swf?StickerId=113" width="525" wmode="transparent" height="207"></embed><br /> <br /><span style="color: rgb(51, 153, 102); "><span style="font-size: small; "><strong>《禮物中的祝福》影音花絮連結</strong></span></span><span style="font-family: 'Comic Sans MS'; "><em><span style="color: rgb(51, 153, 102); "><span style="font-size: small; "><strong>:</strong></span></span></em></span><span style="font-size: small; "><strong><a target="_blank" href="http://www.youtube.com/watch?v=ULhje7KrRSc"><span style="font-family: 'Comic Sans MS'; "><em><span style="color: rgb(51, 153, 102); ">http://www.youtube.com/watch?v=ULhje7KrRSc</span></em></span></a></strong></span>
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如何找到好保母?(感謝保母的用心及辛勞

<span style="font-size: large; "><span style="color: rgb(193, 26, 62); "><strong>如何找到好保母?(感謝保母的用心及辛勞</strong></span></span><span style="color: rgb(193, 26, 62); "><strong><span style="font-size: medium; "><img alt="" src="http://pics.blog.yam.com/images/smiley/msn/otaface8.gif" /></span></strong></span><strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><br /><br /><span style="color: rgb(38, 31, 109); ">卉寶貝很愛吃每餐也都吃的很好,我想是因為有個會煮美食的爸比跟每天幫她變化菜色的保母。<br /><br /></span></span></span></strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(38, 31, 109); ">說到該如何找一個好保母,我想是很多新手媽咪的重要課題,卉寶貝的保母是</span><span style="color: rgb(0, 0, 255); "><a href="http://www.pwr.org.tw/index.aspx"><span style="color: rgb(38, 31, 109); ">彭婉如文教基金會</span></a><span style="color: rgb(38, 31, 109); ">的</span><a href="http://www.pwrbaby.org.tw/"><span style="color: rgb(38, 31, 109); ">社區保母系統</span></a><span style="color: rgb(38, 31, 109); ">尋得的,基金會的社會局小姐會先安排媽咪們看場地及跟保母碰面,並且詳談有關合約的詳細內容,及保障雙方的條款,若合約簽立,基金會還會額外替寶貝們投保意外險。<br /><br />因為社區保母系統裡的保母都是有考過證照的,所以都受過很專業的訓練,不僅如此,他們更需定期受訓,定期交流,以隨時更新育兒的新知識<span style="font-size: medium; ">,而育兒場地(保母家)也已經由基金會派員鑑定過,若保母本身或親屬有過不良前科記錄者,也是無法考取證照的</span>。</span></span></span></span><strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><br /><br /><span style="color: rgb(226, 61, 113); ">找保母重點:</span><br /><span style="color: rgb(226, 61, 113); ">1.有證照的保母優先考量。</span></span></span></span></strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><span style="font-size: small; ">不過在價格部分會稍稍高一點,但是只要能將寶貝照顧好,多一點也是值得的<span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); ">。</span></span></span></span></span></span><strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><br /><span style="color: rgb(226, 61, 113); ">2.環境需整潔舒適並且安全<strong><span style="font-size: medium; ">。</span></strong></span></span></span></span></strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><span style="font-size: small; ">ex:桌角需貼防撞條、磁磚地板有安全地墊防止跌倒<span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); ">、</span></span>窗戶需加裝紗門或鐵欄干防止幼兒掉落、廚房是否有安全柵門<span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); ">。</span></span></span></span></span></span><strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><br /><span style="color: rgb(226, 61, 113); ">3.保母帶小孩的人數,一般有證照保母,最多二歲以下<span style="font-family: Arial; ">2</span>名+二歲以上2名,這部分就要看家長的接受程度了<strong><span style="font-size: medium; ">。</span></strong></span></span></span></span></strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><span style="font-size: small; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); ">像卉寶貝就有一個大他四個月的翔哥哥,二個人平常一起玩,一起分享,也比較不會讓寶貝有凡事以自我為中心的想法<span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); ">,比較不會變成小霸王</span></span></span></span>。</span></span></span></span></span></span><strong><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="color: rgb(0, 0, 255); "><br /><span style="color: rgb(226, 61, 113); ">4.事先多跟保母溝通帶小孩的方式,瞭解保母的想法跟做法<strong><span style="font-size: medium; ">。</span></strong></span><br /><br type="_moz" /></span></span></span></strong><span style="color: rgb(232, 98, 63); "><strong><span style="font-size: medium; ">跟大家分享卉寶貝保母佈置的小小遊樂天地,不僅乾淨又安全,更添購空氣清淨器,幫寶貝帶來更清新的空氣</span></strong></span><strong><span style="font-size: medium; "><br /><div style="text-align: center; "><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d67bc9ce3a66.jpg" /><br /><span style="color: rgb(0, 128, 128); ">空間明亮寬敞,磁磚地板舖地墊,桌子貼有防撞條</span><strong><span style="font-size: medium; "><div style="text-align: center; display: inline !important; "><strong><span style="font-size: medium; "><div style="text-align: center; display: inline !important; "><span style="color: rgb(0, 128, 128); ">,安全塑膠椅跟玩具</span></div></span></strong></div></span></strong><strong><span style="font-size: medium; "><div style="text-align: center; display: inline !important; "><div style="text-align: center; display: inline !important; "><strong><strong><strong><p style="display: inline !important; ">&nbsp;</p></strong></strong></strong></div></div></span></strong></div></span></strong>
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諾貝爾奶凍捲

<span style="color: rgb(0, 128, 128); "><span style="font-family: Arial; "><span style="font-size: medium; ">&nbsp;</span><span style="font-family: 'Comic Sans MS'; "><span style="font-size: medium; ">2011.02.15</span></span></span></span><span style="font-family: Arial; "><span style="font-size: medium; "><br /><br /><span style="color: rgb(128, 0, 128); ">感謝今天爸比帶回來好吃的諾貝爾日式-芋頭奶凍跟莎莉及卉寶貝分享,看到卉寶貝一口接著一口吃個不停,就知道它的滋味有多美妙<br /><br />莎莉一年多前就吃過草莓奶凍跟芋頭奶凍,當時覺得很不錯,不過因為太好吃,還沒跟大家分享,就吃光光囉,這次是第二次品嚐芋頭奶頭,奶凍的味道就像小時候吃的保麗龍盒裝芋頭冰,吃的到芋頭顆粒,不甜不膩,奶凍捲的海綿蛋糕體很綿密,不會太乾,連同奶凍入口即化,這也難怪大家在團購奶凍捲時,一定會來上一捲芋頭捲,記得一年前吃過的草莓捲是完全不同的感受,草莓捲帶有清新微酸的感覺,不過搭配起來也是不甜不膩,下回團購再來嚐嚐其他香Q可口的奶凍蛋糕</span><br /><br /></span></span><span style="color: rgb(0, 0, 255); "><span style="font-family: Arial; "><span style="font-size: medium; ">●購買資訊&nbsp;</span></span></span><span style="font-family: Arial; "><span style="font-size: medium; "><a href="http://www.cakenobel.com.tw/"><span style="color: rgb(0, 0, 255); ">http://www.cakenobel.com.tw/</span></a><span style="color: rgb(0, 0, 255); "><br /></span></span></span><span style="color: rgb(0, 0, 255); "><span style="font-family: Arial; "><span style="font-size: medium; ">●單一地址滿<em><strong>16</strong></em>盒可免150元低溫宅配費<br />●奶凍系列產品訂滿</span></span><strong><em><span style="font-family: Tahoma; "><span style="font-size: medium; ">25</span></span></em></strong><span style="font-family: Arial; "><span style="font-size: medium; ">盒送一盒,</span></span><strong><em><span style="font-family: Tahoma; "><span style="font-size: medium; ">50</span></span></em></strong><span style="font-family: Arial; "><span style="font-size: medium; ">盒送二盒(以此類推)</span></span></span><br /><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5be81faaf2a.jpg" /><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5be837846bc.jpg" /><br /><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">漂亮的芋頭紫</span></span><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5be847b9d0f.jpg" /><br /><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">先切好&rarr;從左右二角圈圈拉起(貼心設計)&rarr;用刀抵住奶凍中間&rarr;放入盤子</span></span><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5be8561bd8b.jpg" /><br /><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">看的到芋頭顆粒的奶凍</span></span><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5be866e5329.jpg" /><br /><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">好吃</span></span><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5be874088f0.jpg" /><br /><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">連盤底都要吃光光</span></span><br /><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5be8827765a.jpg" /><br /><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">媽咪~我還想要(連阿姑也覺得是小孩的最愛,健康又衛生喔XD)</span></span></div></div></div></div></div></div></div><br type="_moz" />
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黑胡椒鹹豬肉

<div style="text-align: left; "><span style="font-family: Arial; ">&nbsp;<span style="font-size: medium; "><span style="color: rgb(0, 0, 255); ">黑胡椒鹹豬肉 2011.02.02<br /><br />不會太鹹的鹹豬肉,有花椒跟黑胡椒的香味,表面酥香,內部鮮嫩,是很下飯<br /><br />的一道菜,單吃也不會死鹹喔!!<br /></span></span></span><span style="font-family: Verdana; "><br /></span><div style="text-align: center; "><font class="Apple-style-span" color="#0000FF" face="Verdana"><span class="Apple-style-span" style="margin-top: 0.7em; margin-bottom: 0.7em;"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5a881907723.jpg" /></span></font><br /><div style="text-align: center; color: rgb(0, 0, 255); font-family: Verdana; ">&nbsp;<img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5a884c49fb1.jpg" /></div><div style="text-align: center; color: rgb(0, 0, 255); font-family: Verdana; ">香嫩多汁~口水流下來了<img alt="" src="http://pics.blog.yam.com/images/smiley/msn/thumbs_up.gif" /><br /><br />&nbsp;</div><div style="text-align: left; color: rgb(0, 0, 255); font-family: Verdana; "><span style="font-family: Arial; "><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span class="Apple-style-span" style="font-family: Arial, Verdana, sans-serif; font-size: 12px; color: rgb(0, 0, 0); "><table width="450" border="0" cellpadding="1" cellspacing="1" align="center" style="border-top-color: rgb(211, 211, 211); border-right-color: rgb(211, 211, 211); border-bottom-color: rgb(211, 211, 211); border-left-color: rgb(211, 211, 211); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: dotted; border-right-style: dotted; border-bottom-style: dotted; border-left-style: dotted; "><tbody><tr><td style="font-family: Arial, Verdana, sans-serif; font-size: 12px; border-top-color: rgb(211, 211, 211); border-right-color: rgb(211, 211, 211); border-bottom-color: rgb(211, 211, 211); border-left-color: rgb(211, 211, 211); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: dotted; border-right-style: dotted; border-bottom-style: dotted; border-left-style: dotted; text-align: left; "><span class="Apple-style-span" style="color: rgb(255, 0, 0); font-size: small; font-family: Arial; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; ">材料:<br />帶皮五花肉 &nbsp; 300公克<br />(厚度約2.5公分)<br /></span><div style="text-align: left; "><span style="color: rgb(0, 128, 128); "><span class="Apple-style-span" style="color: rgb(255, 0, 0); font-size: small; font-family: Arial; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; ">蒜苗(切片)  2根</span></span></div><div style="text-align: left; "><br /><br />&nbsp;</div></td><td style="border-top-color: rgb(211, 211, 211); border-right-color: rgb(211, 211, 211); border-bottom-color: rgb(211, 211, 211); border-left-color: rgb(211, 211, 211); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: dotted; border-right-style: dotted; border-bottom-style: dotted; border-left-style: dotted; text-align: right; "><div style="text-align: left; "><span class="Apple-style-span" style="color: rgb(0, 128, 128); font-size: small; font-family: Arial; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; ">調味料:<br />黑胡椒粒   1大匙<br />花椒    1/2大匙<br />蒜末    1/2大匙<br />米酒    &nbsp;  1大匙<br />鹽 &nbsp;      2小匙<br /></span></div><div style="text-align: left; font-family: Arial, Verdana, sans-serif; font-size: 12px; "><span style="color: rgb(255, 0, 0); "><span class="Apple-style-span" style="color: rgb(0, 128, 128); font-size: small; font-family: Arial; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; ">糖 &nbsp;      1小匙</span></span>&nbsp;</div></td><td style="font-family: Arial, Verdana, sans-serif; border-top-color: rgb(211, 211, 211); border-right-color: rgb(211, 211, 211); border-bottom-color: rgb(211, 211, 211); border-left-color: rgb(211, 211, 211); border-top-width: 1px; border-right-width: 1px; border-bottom-width: 1px; border-left-width: 1px; border-top-style: dotted; border-right-style: dotted; border-bottom-style: dotted; border-left-style: dotted; text-align: right; "><div style="text-align: left; font-size: 12px; "><span class="Apple-style-span" style="color: rgb(0, 0, 255); font-size: small; font-family: Arial; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; ">沾醬:<br /></span><span class="Apple-style-span" style="color: rgb(0, 0, 255); font-size: small; font-family: Arial; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; ">蒜末  &nbsp;1/2大匙</span></div><div style="text-align: left; font-size: 12px; "><span style="color: rgb(0, 0, 255); "><span class="Apple-style-span" style="font-size: small; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; ">白米醋   1大匙</span></span><br /><br /><br />&nbsp;</div><div style="text-align: left; font-size: 12px; ">&nbsp;</div></td></tr></tbody></table></span></span></span></span></div><div style="text-align: left; color: rgb(0, 0, 255); font-family: Verdana; "><span style="font-family: Arial; "><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><br /></span></span><span style="font-size: small; "><span style="color: rgb(0, 0, 0); ">做法:<br /><br />1.將黑胡椒粒、花椒放入鍋中,以小火乾炒出香味後壓碎,再與其餘調味料混合成為醃料,備用<br /><br />2.五花肉洗淨後擦乾水份,均勻抹上做法1的醃料後,用保鮮袋包好,放入冰箱冷藏約2天至入味<br /><br />3.豬肉入味後,即可取出,放在烤架上,送入已預熱烤箱,先以攝氏220度烤約10分鐘,再降至170度烤約20分鐘後取出,等約10分鐘降溫後,再切薄片,即可搭配蒜苗片與沾醬食用</span></span><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><br /><br />貼心建議:</span></span></span><span style="font-size: medium; "><span style="color: rgb(0, 0, 255); "><span style="font-family: Verdana; "><br /><span style="font-family: Arial; ">●鹹豬肉可以先蒸15分鐘,再用烤箱以攝氏200度烤約8分鐘<br />●將黑胡椒粒及花椒炒香後再磨碎,這樣才會香<br /></span><br /><span style="color: rgb(255, 0, 0); ">文章引用:小小米桶的零油煙廚房</span></span></span></span></div></div></div><div style="text-align: left; ">&nbsp;</div><div style="text-align: left; ">&nbsp;</div>
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燉梅乾菜獅子頭

<span style="font-family: 新細明體; "><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; ">燉梅乾菜獅子頭 </span></span></span><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; ">&nbsp;<span style="font-family: 'Comic Sans MS'; ">4~6人份<br /></span><br />軟Q的獅子頭帶有爽脆的口感及梅干的香甜,是一道很下飯的菜,你也一起來<br /><br />試試吧<img alt="" src="http://pics.blog.yam.com/images/smiley/msn/otaface8.gif" /><br /><br /></span></span><div style="text-align: center"><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d5955836e50c.jpg" /></div><table width="450" border="0" cellpadding="1" cellspacing="1" align="center"><tbody><tr><td style="text-align: left; "><div style="text-align: left; "><span style="color: rgb(0, 128, 128); ">材料:</span></div><div style="text-align: left; "><span style="color: rgb(0, 128, 128); ">豬紋肉 &nbsp;250公克<br />梅乾菜 &nbsp; &nbsp;50公克<br />白菜 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1/4顆<br />荸薺 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4個<br />蔥花 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1大匙<br />薑末 &nbsp; &nbsp; &nbsp; 1/4小匙<br />蒜末 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1小匙</span><br /><br />&nbsp;</div></td><td style="text-align: right; "><div style="text-align: left; "><span style="color: rgb(255, 0, 0); ">肉餡調味料:<br /></span></div><div style="text-align: left; "><span style="color: rgb(255, 0, 0); ">清水 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3大匙<br />醬油 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;2大匙<br />米酒 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1大匙<br />糖&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1小匙<br />香油&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1大匙<br />鹽 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;適量<br />五香粉 &nbsp; &nbsp; &nbsp; &nbsp;少許<br />胡椒粉 &nbsp; &nbsp; &nbsp; &nbsp;少許</span><br />&nbsp;</div></td><td style="text-align: right; "><div style="text-align: left; "><span style="color: rgb(0, 0, 255); ">湯頭調味料:<br /></span></div><div style="text-align: left; "><span style="color: rgb(0, 0, 255); ">高湯&nbsp;&nbsp;&nbsp; &nbsp;600毫升<br />醬油&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;2大匙<br />糖&nbsp;&nbsp; &nbsp; &nbsp;&nbsp;&nbsp; &nbsp;&nbsp;1/2小匙</span></div><div style="text-align: left; "><br /><br /><br /><br /><br />&nbsp;</div></td></tr></tbody></table><div style="text-align: left; ">&nbsp;</div><div style="text-align: left; ">&nbsp;<span style="font-size: small; "><span style="color: rgb(0, 0, 0); ">做法:<br /><br />1.梅乾菜用水浸泡約5分鐘後洗淨,再切成碎末;荸薺去皮洗淨後,拍扁切成粒狀;大白菜洗淨撕大塊, 放入滾水中汆燙至軟後,撈起瀝乾水份,備用<br /><br type="_moz" /></span></span></div><span style="font-size: small; "><span style="color: rgb(0, 0, 0); ">2.豬紋肉用菜刀剁約2~3分鐘,再放入大盆中加入肉餡調味料(清水除外),充分攪拌均勻後,再將3大匙的清水分3次邊攪拌邊加入,直至水分被肉吸收,再將肉餡用手拿起往大盆裡摔打約1分鐘<br /><br />3.將梅乾菜碎、荸薺碎、蔥花,加入做法2的肉餡中混合均勻,再將肉餡分成數等份,並整成球狀的獅子頭,備用<br /><br />4.取一鍋,將先前燙軟的白菜舖入鍋底,再擺上做法3的獅子頭,加入湯頭調味料,大火煮滾後,轉小火燉煮約30分鐘,即完成<br /></span></span><br /><span style="font-size: small; "><span style="color: rgb(0, 128, 128); ">貼心建議:<br />●豬紋肉建議使用肥3瘦7的比例,且拌餡之前,先用菜刀剁幾分鐘,增加肉質彈性<br />●拌餡時,邊攪拌邊加入水,可以讓獅子頭口感較鮮嫩多汁<br />●燉煮好,可取適量湯汁,加入太白粉水,勾成芡汁,淋入獅子頭</span></span><br /><br /><span style="color: rgb(0, 0, 255); ">文章引用:小小米桶的零油煙廚房</span><br /><br /><br /><br /><br /><br type="_moz" />
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推薦新片《3D驚天洞地》最新3D震撼鉅作

<img src="http://js1.bloggerads.net/p_impr.aspx?bid=20110125000016&pid=1462&ppid=2" border="0" />
<br /><div><div class="may_font01_4" align="center" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 15px; padding-bottom: 0px; padding-left: 14px; line-height: 20px; "><span style="font-size: medium; "><span class="may_font02_red" style="color: rgb(238, 63, 63); font-weight: bold; "><br />詹姆斯柯麥隆 繼《阿凡達》真實災難事件改編 最新3D震撼鉅作</span></span></div><br /><div class="may_font01_4" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 15px; padding-bottom: 0px; padding-left: 14px; line-height: 20px; "><span style="color: rgb(0, 0, 0); ">《3D驚天洞地》真人真事改編,製片安德魯偉特(Andrew Wight)在潛水意外中死裡逃生,驅使他找上長久合作的知名導演詹姆斯柯麥隆,結合《阿凡達》3D攝影機拍攝,要讓觀眾體驗前所未有的驚悚感受。<br />潛水專家法蘭克在南太平洋進行為期數月的探險,發現了這個深海中不為人知的超級洞穴「聖地」。然而,一場山洪爆發,阻斷了原來的入口,包括法蘭克17歲的兒子喬許以及金融家卡爾及隊友,在深不見底的洞穴中,步步危機,要活下去, 每一秒都是關鍵!</span></div><br /><div class="may_font01_4" align="center" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 15px; padding-bottom: 0px; padding-left: 14px; line-height: 20px; "><span class="may_font02_indigo" style="color: rgb(60, 153, 161); font-size: 18px; font-weight: bold; ">《3D驚天洞地》</span><br /><span class="may_font02_red" style="color: rgb(238, 63, 63); font-weight: bold; ">2月25日 永不放棄<br /><img alt="" src="http://tw.ent.yimg.com/mpost2/36/31/3631.jpg" /></span></div><div class="may_font01_4" style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 15px; padding-bottom: 0px; padding-left: 14px; line-height: 20px; "><br /><span style="color: rgb(0, 0, 0); ">導演:《決戰下一秒》艾利斯特葛瑞森<br />監製:《阿凡達》詹姆斯柯麥隆<br />主演:《機戰未來》理查羅森堡、《驚奇4超人》伊恩葛魯佛、《吾愛無悔》雷斯威克菲<br /><br />電影官網:</span><a target="_blank" style="font-family: Arial, Helvetica, sans-serif; font-size: 12px; color: rgb(223, 79, 79); text-decoration: underline; outline-style: none; outline-width: initial; outline-color: initial; " href="http://promotion.msn.com.tw/sanctum/"><span style="color: rgb(0, 0, 0); ">http://promotion.msn.com.tw/sanctum/</span></a><span style="color: rgb(0, 0, 0); "><br />粉絲專頁:</span><a target="_blank" style="font-family: Arial, Helvetica, sans-serif; font-size: 12px; color: rgb(223, 79, 79); text-decoration: underline; outline-style: none; outline-width: initial; outline-color: initial; " href="http://www.facebook.com/serenityMovieFB"><span style="color: rgb(0, 0, 0); ">http://www.facebook.com/serenityMovieFB</span></a></div></div>
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<p class="MsoNormal"><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; "><b>99年營所稅17%應納稅額計算:<br /><br />所得稅法第</b><b style="line-height: 13.2pt; "><span lang="EN-US" style="font-family: Arial, sans-serif; letter-spacing: 0.6pt; ">5</span></b><b style="line-height: 13.2pt; "><span style="font-family: 新細明體, serif; letter-spacing: 0.6pt; ">條第</span></b><b style="line-height: 13.2pt; "><span lang="EN-US" style="font-family: Arial, sans-serif; letter-spacing: 0.6pt; ">5</span></b><b style="line-height: 13.2pt; "><span style="font-family: 新細明體, serif; letter-spacing: 0.6pt; ">項修訂,稅率調降為</span></b><b style="line-height: 13.2pt; "><span lang="EN-US" style="font-family: Arial, sans-serif; letter-spacing: 0.6pt; ">17</span></b><b style="line-height: 13.2pt; "><span style="font-family: 新細明體, serif; letter-spacing: 0.6pt; ">﹪後,應納稅額計算表如下:</span></b></span></span></p><table class="MsoNormalTable" border="1" cellspacing="1" cellpadding="0" width="97%" style="width:97.96%;mso-cellspacing:.7pt;background:#666666;border:solid windowtext 1.0pt;
mso-border-alt:solid windowtext .5pt;mso-yfti-tbllook:1184;mso-padding-alt:
3.75pt 3.75pt 3.75pt 3.75pt"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td width="9%" style="width:9.06%;border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">級距</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td width="27%" style="width:27.22%;border:none;background:white;padding:
3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">課稅所得額級距</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td width="9%" style="width:9.04%;border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">稅率</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td width="53%" style="width:53.82%;border:none;background:white;padding:
3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">速    算    公    式</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">&nbsp;</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;mso-font-kerning:
0pt"><o:p></o:p></span></p></td> </tr> <tr style="mso-yfti-irow:1"> <td style="border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">1</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td style="border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">12</span><span style="font-family: 新細明體, serif; ">萬元以下</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;
font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td style="border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">免徵</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td width="53%" style="width:53.82%;border:none;background:white;padding:
3.75pt 3.75pt 3.75pt 3.75pt"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); ">&nbsp;</span></strong></span></td> </tr> <tr style="mso-yfti-irow:2"> <td style="border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">2</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td style="border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">超過</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">12</span><span style="font-family: 新細明體, serif; ">萬元</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td style="border:none;background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal;
mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">17%</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;
font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td width="53%" style="width:53.82%;border:none;background:white;padding:
3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" style="line-height:normal"><span style="font-size: small; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">P</span><span style="font-family: 新細明體, serif; ">在</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">181,818</span><span style="font-family: 新細明體, serif; ">元以下者</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">&nbsp; T=(P-120,000</span><span style="font-family: 新細明體, serif; ">元</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">)&times;1/2</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p><p class="MsoNormal" style="line-height:normal"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">P</span><span style="font-family: 新細明體, serif; ">超過</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; "> 181,818</span><span style="font-family: 新細明體, serif; ">元者</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">&nbsp;&nbsp;&nbsp; T=P&times;17</span><span style="font-family: 新細明體, serif; ">﹪</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> </tr> <tr style="mso-yfti-irow:3;mso-yfti-lastrow:yes"> <td width="99%" colspan="4" valign="top" style="width:99.66%;border:none;
background:white;padding:3.75pt 3.75pt 3.75pt 3.75pt"><table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;mso-cellspacing:0cm;background:white;mso-yfti-tbllook:
1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes"> <td width="13%" style="width:13.0%;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" style="line-height:normal;mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">附註:</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;
font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td width="3%" style="width:3.0%;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" style="line-height:normal;mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">1.</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td width="84%" style="width:84.0%;padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" style="line-height:normal;mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">T=</span><span style="font-family: 新細明體, serif; ">稅額           </span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">P=</span><span style="font-family: 新細明體, serif; ">課稅所得額</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> </tr> <tr style="mso-yfti-irow:1;mso-yfti-lastrow:yes"> <td style="padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" style="line-height:normal;mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">&nbsp;</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td valign="top" style="padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" style="line-height:normal;mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">2.</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> <td style="padding:3.75pt 3.75pt 3.75pt 3.75pt"><p class="MsoNormal" style="line-height:normal;mso-pagination:widow-orphan"><span style="font-size: medium; "><strong><span style="color: rgb(0, 0, 0); "><span style="font-family: 新細明體, serif; ">課稅所得額超過</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">12</span><span style="font-family: 新細明體, serif; ">萬元者,就其全部課稅所得額課徵</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">17</span><span style="font-family: 新細明體, serif; ">﹪,但其應納稅額不得超過課稅所得額超過</span><span lang="EN-US" style="font-family: 'Times New Roman', serif; ">12</span><span style="font-family: 新細明體, serif; ">萬元部分之半數</span></span></strong></span><span lang="EN-US" style="font-size:10.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;
mso-font-kerning:0pt"><o:p></o:p></span></p></td> </tr> </tbody></table></td> </tr></tbody></table><br /><br /><strong><span style="color: rgb(0, 0, 255); "><span style="font-size: small; ">文章引用:財政部臺北市國稅局</span></span></strong><span style="color: rgb(0, 0, 255); "><span style="font-size: small; "> &nbsp;</span></span><a href="http://www.ntat.gov.tw/county/ntat_ch/tax-2_4_7.jsp"><span style="color: rgb(0, 0, 255); "><span style="font-size: small; ">http://www.ntat.gov.tw/county/ntat_ch/tax-2_4_7.jsp</span></span></a><br /><br type="_moz" />
繼續閱讀

99年度綜合所得稅計算

<strong><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; ">99年度綜所稅計算:</span></span></strong><span style="color: rgb(0, 0, 0); "><span style="font-size: medium; "><br /></span><br style="font-family: Arial; line-height: 18px; " /><span style="font-size: medium; ">財政部臺北市國稅局表示,財政部公告99年度綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額、課稅級距金額及計算退職所得定額免稅之金額,除課稅級距金額調整外,其餘均維持98年度之金額。&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />該局說明,99年度綜合所得稅免稅額、標準扣除額、薪資所得特別扣除額、身心障礙特別扣除額及計算退職所得定額免稅之金額如下:</span></span><span style="font-size: medium; ">&nbsp;<br /><br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " /><span style="color: rgb(0, 0, 0); ">一、<font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">免稅額</font>:每人<span style="color: rgb(0, 0, 255); "><font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">82,000</font>元</span>;<font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">年滿70</font>歲之納稅義務人、配偶及受納稅義務人扶養之直系尊親屬,其免稅額為<font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">123,000</font>元。&nbsp;<br /><br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />二、<font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">標準扣除額</font>:納稅義務人個人扣除<span style="color: rgb(0, 0, 255); "><font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">76,000</font>元</span>;有配偶者扣除<span style="color: rgb(0, 0, 255); ">152,000元</span>。<br />&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />三、<font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">薪資所得特別扣除額</font>:每人每年扣除數額以<span style="color: rgb(0, 0, 255); "><font style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-family: Arial; line-height: 18px; ">104,000</font>元</span>為限。&nbsp;<br /><br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />四、身心障礙特別扣除額:每人每年扣除104,000元。&nbsp;<br /><br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />五、計算退職所得定額免稅之金額:&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />(一)一次領取退職所得者,其所得額之計算方式如下:&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />1.一次領取總額在169,000元乘以退職服務年資之金額以下者,所得額為0。&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />2.超過169,000元乘以退職服務年資之金額,未達339,000元乘以退職服務年資之金額部分,以其半數為所得額。&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />3.超過339,000元乘以退職服務年資之金額部分,全數為所得額。&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />(二)分期領取退職所得者,以全年領取總額,減除733,000元後之餘額為所得額。&nbsp;<br /><br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " /></span><span style="color: rgb(0, 0, 255); "><strong>六、課稅級距及累進稅率如下:&nbsp;</strong></span><br /><table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="77%" style="width:77.78%;border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
mso-yfti-tbllook:1184;mso-padding-alt:0cm 5.4pt 0cm 5.4pt"> <tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes;height:19.8pt"> <td width="17%" style="width:17.32%;border:solid windowtext 1.0pt;mso-border-alt:
solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="center" style="text-align:center;line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span style="font-size: 13.5pt; font-family: 新細明體, serif; ">級別</span></span></span><span lang="EN-US"><o:p></o:p></span></p></td> <td width="21%" style="width:21.52%;border:solid windowtext 1.0pt;border-left:
none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="center" style="margin-left:6.4pt;text-align:center;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span style="font-size: 13.5pt; font-family: 新細明體, serif; ">稅率</span></span></span><span lang="EN-US"><o:p></o:p></span></p></td> <td width="61%" style="width:61.18%;border:solid windowtext 1.0pt;border-left:
none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="center" style="margin-left:41.2pt;text-align:center;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span style="font-size: 13.5pt; font-family: 新細明體, serif; ">課稅級距(單位:元)</span></span></span><span lang="EN-US"><o:p></o:p></span></p></td> </tr> <tr style="mso-yfti-irow:1;height:19.8pt"> <td width="17%" valign="top" style="width:17.32%;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" style="line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">1</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;
color:black"><o:p></o:p></span></span></p></td> <td width="21%" valign="top" style="width:21.52%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:9.4pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">5%</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> <td width="61%" valign="top" style="width:61.18%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:71.2pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">0-500,000&nbsp;</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> </tr> <tr style="mso-yfti-irow:2;height:19.8pt"> <td width="17%" valign="top" style="width:17.32%;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" style="line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">2</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;
color:black"><o:p></o:p></span></span></p></td> <td width="21%" valign="top" style="width:21.52%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:2.2pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">12%</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> <td width="61%" valign="top" style="width:61.18%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:23.2pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">500,001-1,130,000&nbsp;</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> </tr> <tr style="mso-yfti-irow:3;height:19.8pt"> <td width="17%" valign="top" style="width:17.32%;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" style="line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">3</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;
color:black"><o:p></o:p></span></span></p></td> <td width="21%" valign="top" style="width:21.52%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:2.2pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">20%</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> <td width="61%" valign="top" style="width:61.18%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:5.8pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">1,130,001-2,260,000&nbsp;</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> </tr> <tr style="mso-yfti-irow:4;height:19.8pt"> <td width="17%" valign="top" style="width:17.32%;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" style="line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">4</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;
color:black"><o:p></o:p></span></span></p></td> <td width="21%" valign="top" style="width:21.52%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:2.2pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">30%</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> <td width="61%" valign="top" style="width:61.18%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:12.4pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">2,260,001-4,230,000&nbsp;</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> </tr> <tr style="mso-yfti-irow:5;mso-yfti-lastrow:yes;height:19.8pt"> <td width="17%" valign="top" style="width:17.32%;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" style="line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">5</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;
color:black"><o:p></o:p></span></span></p></td> <td width="21%" valign="top" style="width:21.52%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:2.2pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">40%</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><o:p></o:p></span></span></p></td> <td width="61%" valign="top" style="width:61.18%;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:19.8pt"><p class="MsoNormal" align="right" style="margin-left:50.2pt;text-align:right;
line-height:normal"><span style="color: rgb(0, 0, 255); "><span class="apple-style-span"><span lang="EN-US" style="font-size: 13.5pt; font-family: Arial, sans-serif; ">4,230,001</span></span><span class="apple-style-span"><span style="font-size: 13.5pt; font-family: 新細明體, serif; ">以上</span></span></span><span class="apple-style-span"><span lang="EN-US" style="font-size:13.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black">&nbsp;</span><o:p></o:p></span></p></td> </tr></tbody></table><br /><span style="color: rgb(0, 0, 0); ">該局指出,98年5月27日修正公布所得稅法第5條第2項,將綜合所得稅稅率6%、13%及21%分別調降為5%、12%及20%,另課稅級距金額除適用5%之上限金額調高為500,000元外,其餘級距則維持98年度金額,並自99年度施行。財政部辦理99年度課稅級距金額公告作業時,由於98年度金額之上次調整年度為97年度,適用之平均消費者物價指數為101.12,與99年度適用之指數104.64相較,上漲3.48%,已達修正後應行調整之標準(3%),其中最低之第1級距金額原即應以98年度之410,000元按物價指數上漲程度計算調整為420,000元,因較前述所得稅法修正自99年度適用之金額500,000元為低,故以修法後之金額500,000元為99年度最低級距適用之金額,至其餘級距金額仍按物價指數上漲程度予以調整。&nbsp;<br style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; " />該局呼籲,納稅義務人應注意前揭稅法相關規定,有關課稅級距調整金額係於100年5月申報99年度綜合所得稅時適用,切勿於99年5月申報98年度綜合所得稅時誤用。</span><br /><br /><span style="font-size: small; "><span style="color: rgb(0, 0, 255); ">文章引用:安德聯合會計師事務所</span></span><br type="_moz" /></span><br />
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咖啡時光-#626 簡單的幸福

<embed src="http://www.blogad.com.tw/images/Write/Sticker.swf?E_ID=521&amp;P=sally0204&amp;Back=http%3a%2f%2fwwwDooblogadDoocomDootw%2fEvents%2f20110127_takeabreak%2fimages%2f300100Doojpg&amp;Link=http%3a%2f%2fwwwDooblogadDoocomDootw%2fEvents%2f20110127_takeabreak%2fTranDooaspx&amp;BW=65&amp;BH=31&amp;BX=200&amp;BY=70&amp;VC=0xffffff&amp;VX=201&amp;VY=43&amp;VS=&amp;" pluginspage="http://www.macromedia.com/go/getflashplayer" type="application/x-shockwave-flash" name="obj1" width="300" height="100" quality="High"></embed><a href="http://www.blogad.com.tw/"><img border="0" width="0" height="0" alt="" src="http://www.blogad.com.tw/Transfer/WriterCount.aspx?E_ID=521&amp;F_ID=187660" /></a> <br /><br /><span style="color: rgb(153, 51, 0); "><strong><span style="font-family: 'Times New Roman'; "><span style="font-size: medium; ">咖啡時光-#626 簡單的幸福</span></span></strong></span><span style="font-family: 'Times New Roman'; "><span style="color: rgb(0, 0, 255); "><span style="font-size: medium; "><br /><br /></span><span style="color: rgb(0, 128, 128); "><span style="font-size: medium; ">冷冷的冬天,除夕夜晚,全家人吃完團圓飯,肚子感到非常的滿足,正當大家要到小綠桌遊上二圈,弟妹買來&nbsp;<span id="Title">Let's Caf&eacute;,大大喝下一口</span>不加糖的熱拿鐵,拿在手中暖暖的,微苦中帶香濃的咖啡味,哇~<span id="Title">Let's Caf&eacute;令人讚賞的濃醇,真的是略勝c牌一籌。<br /></span><br />忘不了<span id="Title">Let's Caf&eacute;令人讚賞的濃醇,隔天早晨</span>睡眼惺忪勉強的睜開眼睛,想到的是再買一杯<span id="Title">Let's Caf&eacute;不加糖熱拿鐵,這時也連帶問了弟妹,她愛喝的是Let's Caf&eacute;熱美式,我們二人都很沉浸在Let's Caf&eacute;的世界裡,也是瘋狂的咖啡迷。<br /></span><br />自從懷孕後,戒咖啡也已經二年多,再次喝上這樣濃醇的咖啡,感覺很幸福,拿到咖啡的瞬間,一整個窩心,也藏不住心中的喜悅,幫朋友或家人買杯<span id="Title">Let's Caf&eacute;</span>,雖然平常,卻也是再簡單不過的幸福。<br /><br />無論任何時刻和Let's Caf&eacute;的咖啡時光~就是最簡單的幸福。<br /><br /><span style="font-size: small; "><span style="color: rgb(0, 0, 255); ">Let's Caf&eacute;活動網址:</span></span><a target="_blank" href="http://www.family.com.tw/Marketing/LetsCafe/index.html">http://www.family.com.tw/Marketing/LetsCafe/index.html&nbsp;</a><br /><br /><div style="text-align: left; "><img alt="" style="border-width: 0; margin: 0.7em 0;" src="http://pics3.yamedia.tw/30/userfile/s/sally720204/blog/14d53df1f24d4d.jpg" /></div></span></span></span></span><br /><br type="_moz" />
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