<h2>模擬表格</h2>
<div role="table" aria-label="tax" aria-describedby="tax_table_desc"> <!-- table -->
<div id="tax_table_desc">所得稅課稅級距累進稅率</div> <!-- caption -->
<div role="rowgroup"> <!-- thead -->
<div role="row"> <!-- tr -->
<span role="columnheader">所得淨額</span> <!-- th -->
<span role="columnheader">稅率</span>
<span role="columnheader">累進差額</span>
</div>
</div>
<div role="rowgroup"> <!-- tbody -->
<div role="row">
<span role="cell">NT$ 0 ~ NT$ 540,000</span> <!-- td -->
<span role="cell">5%</span>
<span role="cell">NT$ 0</span>
</div>
<div role="row">
<span role="cell">NT$ 540,001 ~ NT$ 1,210,000</span>
<span role="cell">12%</span>
<span role="cell">NT$ 37,800</span>
</div>
<div role="row">
<span role="cell">NT$ 1,210,001 ~ NT$ 2,420,000</span>
<span role="cell">20%</span>
<span role="cell">NT$ 134,600</span>
</div>
<div role="row">
<span role="cell">NT$ 2,420,001 ~ NT$ 4,530,000</span>
<span role="cell">30%</span>
<span role="cell">NT$ 376,600</span>
</div>
<div role="row">
<span role="cell">NT$ 4,530,001 以上</span>
<span role="cell">40%</span>
<span role="cell">NT$ 829,600</span>
</div>
</div>
</div>
<hr>
<h2>模擬複雜表格</h2>
<div role="table">
<div role="rowgroup">
<div role="row">
<div role="columnheader" aria-colspan="2">項目</div>
<div role="columnheader">修法前</div>
<div role="columnheader">修法後</div>
</div>
</div>
<div role="rowgroup">
<div role="row">
<div role="rowheader" aria-rowspan="2">標準扣除額</div>
<div role="columnheader">單身者</div>
<div role="cell" aria-colindex="3">9 萬元</div>
<div role="cell" aria-colindex="4">12 萬元</div>
</div>
<div role="row">
<div aria-rowspan="2"></div>
<div role="columnheader">與配偶合併申報</div>
<div role="cell" aria-colindex="3">18 萬元</div>
<div role="cell" aria-colindex="4">24 萬元</div>
</div>
</div>
<div role="rowgroup">
<div role="row">
<div role="rowheader" aria-colspan="2">薪資所得特別扣除額</div>
<div role="cell" aria-colindex="3">12.8 萬元</div>
<div role="cell" aria-colindex="4">20 萬元</div>
</div>
<div role="row">
<div role="rowheader" aria-colspan="2">身心障礙特別扣除額</div>
<div role="cell" aria-colindex="3">12.8 萬元</div>
<div role="cell" aria-colindex="4">20 萬元</div>
</div>
<div role="row">
<div role="rowheader" aria-colspan="2">幼兒學前特別扣除額</div>
<div role="cell" aria-colindex="3">2.5 萬元</div>
<div role="cell" aria-colindex="4">12 萬元</div>
</div>
<div role="row">
<div role="rowheader" aria-colspan="2">綜合所得淨額超過 1 千萬元部分稅率</div>
<div role="cell" aria-colindex="3">45%</div>
<div role="cell" aria-colindex="4">刪除</div>
</div>
</div>
</div>
[role="table"] {
display: table;
}
[role="table"] > div[id] {
display: table-caption;
font-style: italic;
}
[role="table"] [role="row"]{
display: table-row;
}
[role="table"] [role="cell"],
[role="table"] [role="columnheader"],
[role="table"] [role="rowheader"] {
display: table-cell;
padding: 0.125em 0.25em;
width: 8em;
}
[role="table"] [role="columnheader"]:nth-child(1),
[role="table"] [role="cell"]:nth-child(1){
width: 50%;
}
[role="table"] [role="columnheader"] {
font-weight: bold;
border-bottom: thin solid #888;
}
[role="table"] [role="rowgroup"]:last-child [role="row"]:nth-child(odd) {
background-color: #ddd;
}
[role="table"] [aria-colspan="2"] {
display: table-cell;
width: 50%; /* 橫跨兩列 */
}
hr{margin:1em 0;}