綜合所得稅試算 適用於112年5月 is a free Android app developed by bSTUDIO. This app is a non-official tax calculator that helps users to estimate their income tax liability. However, it does not provide any filing or submission functionality. The app's disclaimer also states that its calculation results are not comprehensive and should not be used as a basis for tax filing or payment.

The app's features include the calculation of income tax on various sources of income, including dividends, basic living expenses, separate taxation of salaries, various income types, tax exemptions, general deductions, special deductions, offsetting tax amounts, and payable tax amounts. The app provides a comprehensive and easy-to-use interface that allows users to input their income and deductions to calculate their estimated tax liability. The app's calculation results are solely for reference purposes and should not be used as a basis for filing or paying taxes.