1
綜合所得稅
Individual Income Tax
2
營利事業所得稅
Profit-seeking Enterprise Income Tax
3
屬地主義
Territorial Principle
4
屬人主義
Nationality Principle
5
中華民國境內居住之個人
Resident of the Republic of China
6
非中華民國境內居住之個人
Non-resident of the Republic of China
7
就源扣繳
Tax Withheld at Source
8
應納稅額
Tax Payable
9
國外來源所得
Foreign-source Income
10
稅額扣抵
Tax Credit
11
國外稅額扣抵
Foreign Tax Credit
12
個別限額法(國外稅額扣抵)
Per Country Limitation (Foreign Tax Credit)
13
房地合一所得稅
House and Land Transactions Income Tax
14
信託契約
Trust Deed
15
信託利益
Trust Benefit
16
信託關係
Trust Relationship
17
信託財產
Trust Property
18
自益信託
Self-benefit Trust
19
他益信託
Other Interest Oriented Trust
20
公益信託
Public Trust
21
受託人
Trustee
22
受益人
Beneficiary
23
共同信託基金
Mutual Trust Fund
24
證券投資信託基金
Securities Investment Trust Fund
25
共同基金
Mutual Fund
26
信託不動產
Estate in Trust
27
投資信託
Investment Trust
28
境外信託
Offshore Trust
29
證券投資(間接
Portfolio Investment (Indirect
2
投資)
Investment)
30
證券交易所得
Gains Derived from the Securities Transactions
31
證券交易損失
Losses Incurred from Securities Transactions
32
期貨交易所得
Income from Futures Transactions
33
稅率表
Tax Rate Table
34
稅率級距
Tax Brackets
35
消費者物價指數
Consumer Price Index
36
中華民國來源所得
Income from Sources in the Republic of China
37
固定場所
Fixed Place
38
營業代理人
Business Agent
39
營利事業
Profit-seeking Enterprise
40
獨資
Sole Proprietorship
41
合夥
Partnership
42
執行業務者
Professional Practitioner
43
公有事業
Public Utility Enterprise
44
合作社
Cooperative
45
教育文化公益慈善機關或團體
Education, Culture, Public Welfare or Charity Institutions or Organizations
46
政黨
Political Party
47
政治團體
Political Association
48
擬參選人
Persons planning to participate in campaign
49
競選經費
Campaign Expense
50
政治獻金
Political Donation
51
課稅年度
Taxable Year
52
金融機構
Financial Institution
53
損害賠償金
Compensation for Death or Injury
54
撫卹金
Survivor’s Compensation
55
軍人薪餉
Salaries of Military Personnel
56
特支費
Special Disbursement
57
實物配給或代金
Allowance in Kind or Cash
58
稿費、版稅、樂譜、作曲、編劇、漫畫及
Income Derived from Published Articles, Copyright Books, Musical Compositions, Musical Productions, Dramas, Cartoons,
所得稅
(一般規定)
Income Tax (General Regulations)
3
講演之鐘點費之收入
or as Remuneration for Speeches and Lectures on an Hourly Basis
59
版稅
Proceeds from Copyrights
60
分離課稅
Taxed Separately
61
定額課稅
Lump-sum Tax
62
不納入課稅
Income Excluded from Taxation
所得稅 (綜合所得稅)
Income Tax (Individual Income Tax)
1
納稅義務人(綜合所得稅)
Taxpayer (Individual Income Tax)
2
扶養親屬
Dependents
3
合併報繳
Consolidated Declaration and Payment by Taxpayers
4
配偶薪資所得分開計稅合併報繳
The Amount of Tax Levied on the Salary Income of a Taxpayer or his/her Spouse Computed Separately and then Declared and Paid on a Consolidated Basis by the Taxpayers
5
綜合所得總額
The Gross Consolidated Income
6
綜合所得淨額
The Net Consolidated Income
7
營利所得
Income from Profit-seeking
8
個人一時貿易之盈餘
Individual Income Derived from Incidental Trading
9
執行業務所得
Income from Professional Practice
10
薪資所得
Employment Income
11
利息所得
Interest Income
12
租賃所得
Income from Lease
13
權利金所得
Income from Royalties
14
必要損耗及費用
Necessary Depreciation and Expenses
15
押金
Deposit
16
國內銀行業通行之存款利率
The Prevailing Deposit Interest Rates of Domestic Banks
17
當地一般租金
The Local Prevailing Rental Standard
18
自力耕作漁牧林礦所得
Income from Self-undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining
19
財產交易所得
Income from Property Transactions
20
財產交易損失
Loss from Property Transactions
21
競技競賽及機會中獎獎金或給與
Income from Contests and Games and from Prizes and Awards Won by Chance
22
退休金
Retirement Pay
23
資遣費
Severance Pay
4
24
退職金
Separation Pay
25
離職金
Resignation Pay
26
終身俸
Life-time Pension
27
其他所得
Other Income
28
實物所得
Income in Kind
29
變動所得
Variable Income
30
公債
Government Bond
31
公司債
Corporate Bond
32
金融債券
Financial Debenture
33
短期票券
Short-term Commercial Papers
34
短期票券利息
Interest of Short-term Commercial Papers
35
零息債券
Zero-coupon Bonds
36
結構型商品
Structured Product
37
免稅額
Exemptions
38
直系尊親屬
Lineal Ascendant
39
在校就學
Studying at School
40
無謀生能力者
Being Incapable of Earning a Livelihood
41
扣除額
Deductions
42
標準扣除額
Standard Deduction
43
列舉扣除額
Itemized Deductions
44
非現金捐贈
Non-cash Donation
45
保險費
Insurance Premium
46
醫藥及生育費
Medical and Maternity Expenses
47
災害損失(綜合所得稅)
Losses from Disaster (Individual Income Tax)
48
不可抗力之災害
A Disaster Caused by Force Majeure
49
購屋借款利息
Interest on a House Mortgage
50
特別扣除額
Special Deductions
51
財產交易損失特別扣除額
Special Deduction for Losses Incurred in Property Transactions
52
薪資所得特別扣除
Special Deduction for Employment Income
53
儲蓄投資特別扣除
Special Deduction for Savings and Investment
54
存簿儲金利息
Interest Accrued on Postal Passbook Savings
55
身心障礙特別扣除
Special Deduction for the Disabled
56
教育學費特別扣除
Special Deduction for Educational Tuition
所得稅 (綜合所得稅)
Income Tax (Individual Income Tax)
5
57
教育學費
Educational Tuition
58
幼兒學前特別扣除額
Special Deduction for Pre-school Children
59
自用住宅
Owner-occupied Residence
60
自用住宅重購稅額退抵
Credit or Refund for Repurchase of Owner-occupied Residence
61
免辦結算申報
Exemption from Filing an Income Tax Returns
62
依規定稅率納稅
To Pay Tax in Accordance with the Legal Tax Rate
63
結算申報(綜合所得稅)
Annual Income Tax Return (Individual Income Tax)
64
二維條碼申報
Filing via Barcodes
65
網路申報
Filing via Internet (Internet Declaration)
66
綜合所得稅結算申報書
Individual Income Tax Return
67
簡式申報書
Simplified Return Form
68
申報納稅
Filing of Tax Returns and Payment of Tax
69
所得稅申報期限
Deadline for the Filing of Income Tax Returns
70
綜合所得稅結算申報公告
Individual Income Tax Return Notice
71
綜合所得稅逾期申報
Overdue Declaration of Individual Income Tax
72
__年度綜合所得稅自動補報稅額繳款書
Tax Bill for Late/Amended-filing Payment of Individual Income Tax for Year __
73
綜合所得稅結算稅額繳款書(自行繳納)
Tax Bill for Filing Individual Income Tax (Self-payment)
74
核定稅額通知書
Notice for Assessment of Tax
75
綜合所得稅更正申請書
Application Form for Correction of Individual Income Tax Returns
76
綜合所得稅退稅憑單補發申請書
Application Form for the Reissuance of the Certificated Declaration for an Individual Income Tax Refund
77
個人災害損失申報(核定)表
Application (Assessment) Form for Personal Loss in Disaster
78
核發中、英文綜合所得稅納
Issuance of Tax Payment Certificate (English and Chinese) for Individual
所得稅 (綜合所得稅)
Income Tax (Individual Income Tax)
6
稅證明書
Income Tax
79
外籍人士綜合所得稅扣繳實務
Withholding Practice of Individual Income Tax for Aliens
80
外籍人士綜合所得稅結算申報實務
Filing Practice of Individual Income Tax Return for Aliens
81
個人一時貿易資料申報書
Declaration Form for Individual Income Derived from Incidental Trading
82
執行業務者使用機器記帳申請書
Application Form for Professional Practitioners Using Electronic Bookkeeping
83
抵押利息所得調查核定
Review and Assessment of Interest Income on Mortgages
84
非自住租賃所得查調核定
Survey and Assessment of Income from Lease of Non-self-use Residences
85
執行業務及其他所得查調核定
Survey and Assessment of Income from Professional Practice and Other Income
86
各類所得資料查詢
Enquiries about Data on Various Incomes
87
本人財產歸戶資料查詢
Enquiries about Data on Personal Property
88
全國財產總歸戶查詢
Enquiries about Data on Nationwide Personal Property
89
核發扣繳稅款繳納證明
Issuance of a Payment Certificate for Withholding Tax
90
核發儲蓄免扣證
Issuance of Certificate for Exemption from Withholding Tax on Savings
91
綜合所得稅稅額試算服務
Service of the Pre-calculation of Individual Income Tax Returns
92
個人房屋土地交易所得稅申報書
Individual House and Land Transactions Income Tax Return
93
個人房屋土地交易所得稅申報核定通知書
Notice for Assessment of Individual House and Land Transactions Income Tax
94
個人房屋土地
個人房屋土地交易所得稅申交易所得稅申報稅額繳款書報稅額繳款書(自行繳納自行繳納)
Tax Bill for Filling Individual House and Land Transactions Income Tax (Self-payment)
95
個人房屋土地
Tax Bill for Late/Amended-filling
所得稅 (綜合所得稅)
Income Tax (Individual Income Tax)
7
交易所得稅自動補報稅額繳款書
Payment of Individual House and Land Transactions Income Tax
96
核發中、英文
核發中、英文個人房屋、土個人房屋、土地交易所得稅地交易所得稅納稅證明書納稅證明書
Issuance of Tax Payment Certificate (English and Chinese) for Individual House and Land Transactions Income Tax
97
居留證
Alien Resident Certificate
98
股權繳納憑證
Stock Share Payment Certificate
99
新股權利證書
Certificates of Entitlement to New Shares
100
員工酬勞之股
員工酬勞之股票票
Securities Acquired as an Employee’s Compensation
101
員工現金增資
員工現金增資認股認股
Employee Stock Options at Cash Capital Increase
102
員工認股權證
員工認股權憑
員工認股權憑證證
Share Subscription Warrants Issued to Employees
103
限制員工權利
限制員工權利新股新股
New Restricted Stock Award Shares Issued to Employees
104
賦予日
Grant Date
105
執行日
Exercise Date
106
庫藏股
Treasury Stock
107
居住者外國人
Resident Alien
108
非居住者外國人
Non-resident Alien
109
所得來源
Source of Income
110
非課稅所得
Non-taxable Income
111
年金計畫
Pension Schemes
112
物價指數連動法
Indexation
113
保險給付
Insurance Payment
114
人身保險
Life Insurance
115
股利或盈餘
股利或盈餘
Dividends or Earnings
116
股利及盈餘可抵減稅額
Dividends and Earnings Tax Credit
117
股利及盈餘分開計稅應納稅額
Dividends and Earnings Tax Payable
118
基本生活費差
基本生活費差額額
Basic Living Expense Difference
所得稅 (綜合所得稅)
Income Tax (Individual Income Tax)
8
119
醫療社團法人
Medical Care Corporations
所得稅 (營利事業所得稅)
Income Tax (Profit–seeking Enterprise Income Tax)
1
小規模營利事業
Small-scale Profit-seeking Enterprise
2
投資公司
Investment Company
3
母公司
Parent Company
4
子公司
Subsidiary Company
5
個人控股公司
Personal Holding Company
6
家族公司
Family Corporation
7
境外公司
Offshore Company
8
非居住者
Non-resident
9
有限合夥
Limited Partnership
10
非營利團體
Non-profit Organization
11
國際金融業務分行
Offshore Banking Units;
Offshore Banking Branches
12
國際證劵業務分公司
Offshore Securities Units;
Offshore Securities Branches
13
國際保險業務分公司
Offshore Insurance Units;
Offshore Insurance Branches
14
海運業務
Marine Transport Business
15
會計帳簿及憑證
Accounting Books and Vouchers
16
會計基礎
Accounting Basis
17
權責發生制
權責發生制
Accrual Basis
18
現金收付制
現金收付制
Cash Basis
19
會計年度
Fiscal Year
20
營利事業所得額
The Amount of the Profit-seeking Enterprise Income
21
收入分成
Revenue Sharing
22
投資所得
Investment Income
23
實際成本
Actual Cost
24
維護成本
Maintenance Expenses
25
資本支出
Capital Expenditures
26
毛利
Gross Profit
27
毛利率
Gross Profit Ratio
28
原物料耗用通常水準
Common Level of Materials and Supplies Being Used for Production
29
費用比例
Expense Ratio
30
費用帳
Expense Account
31
技術協助費
Technical Assistance Fee
32
災害損失
Losses from Disaster
33
投資減除額
Investment Deduction
34
盈虧互抵
Offset between Profits and Losses
9
35
交易或營業
Trade or Business
36
營業常規
Regular Business Practice
37
固定資產
Fixed Assets
38
耐用年數
Service Life
39
殘值
Salvage Value
40
資產重估價
Assets Revaluation
41
毛利潤稅
Gross Profit Tax
42
利潤稅
Profits Tax
43
特許權利
Franchise
44
特許權利稅
Franchise Taxes
45
資本所得
Income from Capital
46
資本利得稅
Capital Gains Tax
47
預付公司稅
Advance Corporation Tax, ACT
48
補徵稅額
Amount of Additional Tax Levied
49
投資稅額扣抵
Investment Tax Credit
50
租稅扣抵
Tax Credit
51
視同已納稅額
Tax Sparing
52
視同已納稅額扣抵
Tax Sparing Credit
53
補充性投資稅額扣抵
Supplementary Investment Tax Credit
54
未分配盈餘
Undistributed Surplus Earnings
55
已繳納公司稅之盈餘所分配之股利
Dividends Derived from Earnings after Tax
56
未繳納公司稅盈餘所分配之股利
Dividends Derived from Earnings before Tax
57
暫繳申報
Provisional Income Tax Return
58
催報
To Urge to File Tax Returns
59
滯報金
Delinquent Reporting Surcharge
60
怠報金
Non-reporting Surcharge
61
決算申報
A Current Final Report on Total Business Income
62
清算申報
A Current Final Report on Income Earned from Liquidation
63
清算期間
Period of Liquidation
64
清算所得
Liquidation Income
65
營利事業所得稅暫繳稅額申報書
Profit-seeking Enterprise Provisional Income Tax Return
66
營利事業所得
Profit-seeking Enterprise Annual Income
所得稅 (營利事業所得稅)
Income Tax (Profit–seeking Enterprise Income Tax)
10
稅結算申報書
Tax Return
67
未分配盈餘申報
Filing the Undistributed Earnings
68
教育、文化、公益、慈善機關或團體結算申報書
Education, Culture, Public Welfare or Charity Institutions or Organizations Income Tax Return
69
清算申報書
Liquidation Tax Return
70
藍色申報制度
Blue Return Filing System
71
會計師查核簽證申報
Filing Returns Assessed and Certified by Certified Public Accountant
72
查帳審核
Audit by Reviewing Accounting Books
73
書面審核
Reviewing Tax Declaration on Paper
74
擴大書面審核
Audit by Reviewing Declaration on Tax Returns Expanding to the Cases Qualified for the Standards Issued by the MOF
75
電腦選案
Cases Selected by a Computer
76
主要營業項目
Major Business Items
77
行業標準代號
Standard Industrial Code
78
核定通知
Notice of Assessment
79
所得額標準
The Standards of Income
80
同業利潤標準
The Profit Standard of the Same Trade Concerned
81
營利事業所得稅查核準則
Regulations Governing Assessment of Profit-seeking Enterprise Income Tax
82
__年度營利事業所得稅結算稅額繳款書(自行繳納)
Year __Tax Bill for Filed Profit-seeking Enterprise Income Tax (Self-payment)
83
__年度營利事業所得稅結算稅額自動補報繳款書
Year __Tax Bill for Voluntary Supplementary Payment of Profit-seeking Enterprise Income Tax
84
__年度營利事業所得稅未分配盈餘稅額繳款書(自行繳納)
Year __Tax Bill for Filed Profit-seeking Enterprise Income Tax on Undistributed Earnings (Self-payment)
85
__年度營利事業所得稅未分配盈餘稅額自
Year __ Tax Bill for Voluntary Supplementary Payment of Profit-seeking Enterprise Income Tax on
所得稅 (營利事業所得稅)
Income Tax (Profit–seeking Enterprise Income Tax)
11
動補報繳款書
Undistributed Earnings
86
__年度營利事業所得稅暫繳稅額繳款書(自行繳納)
Year __Tax Bill for Provisional Profit-seeking Enterprise Income Tax (Self-payment)
87
營利事業超額分配股東可扣抵稅額自動補繳繳款書
Tax Bill for Voluntary Supplementary Payment of Profit-seeking Enterprise Over-distributed Imputation Credit to Shareholders
88
留抵稅額(營利事業所得稅)
Tax Overpaid Retained for Offsetting the Future Tax Payable (Profit-seeking Enterprise Income Tax)
89
原物料、商品變質報廢或災害申請書
Application Form for the Deformation, Scrapping and Write-off of Raw Materials and Commodities Due to Disaster
90
固定資產及設備報廢或災害申請書
Application Form for the Scrapping of Fixed Assets and Equipment Due to Disaster
91
在中華民國境內無固定營業場所及營業代理人之營利事業所得稅聲明事項表
Declaration of Business Incom Tax for Profit-seeking Enterprise Having No Permanent Establishment and Business Agent
92
營利事業所得稅結算申報更正申請書
Application Form for Correction of Profit-seeking Enterprise Annual Income Tax Return
93
補發營利事業各項書表申請書
Application Form for Reissuance of Various Forms for Use by Profit-seeking Enterprise
94
核發中、英文營利事業所得稅申報核定或納稅證明申請書
Application Form for Issuing of Returns and Assessment /Tax Payment Certificate (English and Chinese) for Profit-seeking Enterprise Income Tax
95
電子勞務
電子勞務
Electronic Services
96
淨利率
淨利率
Net Profit Ratio
97
境內利潤貢獻
境內利潤貢獻程度程度
Domestic Profit Contribution Ratio
98
外國營利事業
外國營利事業跨境銷售電子跨境銷售電子勞務適用淨利勞務適用淨利
Application Form for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross–border Electronic Services
所得稅 (營利事業所得稅)
Income Tax (Profit–seeking Enterprise Income Tax)
12
率、利潤貢獻
率、利潤貢獻程度申請書程度申請書
Provided by Foreign Profit–Seeking Enterprise
99
營利事業所得稅申報及核定證明書
Profit-seeking Enterprise Income Tax Returns and Assessment Certificate
100
營利事業所得稅納稅證明書
Profit-seeking Enterprise Income Tax Payment Certificate
101
核實認定
Actual Recognition
102
居住者證明申請書
Application Form for Resident Certificate
103
居住者證明
Certificate of Residence
104
受任人
Attorney-in-fact
105
外國法人投資證券申報納稅代理書
Agent Appointment and Acceptance Form (For Foreign Corporate Person to File Tax Returns and Pay Tax in Connection with Securities Investments)
106
委託書(營利事業登記案件)
Letter of Authorization (For Registration of Profit-seeking Enterprise)
107
專案合併
Specially Approved Merger
108
合併
Mergers
109
收購
Acquisition
110
併購
Mergers and Acquisition
111
分割
Division
所得稅 (扣繳相關)
Income Tax (Withholding Tax Related)
1
扣繳義務人及納稅義務人
Tax Withholders and Taxpayers
2
扣繳之報繳
To Pay Withholding Tax
3
扣繳之申報
To File Withholding Tax
4
扣繳稅款之繳納及扣繳憑單之申報
Payment of Taxes Withheld and Filing of Withholding Tax Statement
5
非扣繳範圍之所得
Income not Subject to Withholding
6
各類所得扣繳率標準
Standards of Withholding Rates for Various Incomes
7
扣繳率
Withholding Rate
8
扣繳稅額
Withholding Tax
9
扣繳憑單
Withholding Tax Statement
10
各類所得扣繳暨免扣繳憑單
Withholding and Non-withholding Tax Statement
11
股利申報書
Dividend Declaration Form
12
股利憑單
Dividend Statement
13
(境外)緩課股
Income Statement of Transferring
所得稅 (營利事業所得稅)
Income Tax (Profit–seeking Enterprise Income Tax)
13
票轉讓所得申報憑單
Tax-deferred Stocks
14
各類所得扣繳稅款報繳證明申請書
Application Form for Certificate of Withholding Income Tax
15
營利事業暨扣繳單位統一編號查詢
Enquiry on the Tax Code Number of the Profit-seeking Enterprises and Withholding Agencies
16
扣繳單位統一編號設立、變更登記
Registration for the Establishment and/or Alteration of the Tax Code Number for Withholding Agencies
17
給付時
At the Time of Payment
18
視同給付
Deemed Payment
19
溢扣
The Amount Over-withheld
20
現時徵繳制
Pay-as-you-earn
21
告發或檢舉獎金
Reward for Information or Accusation
所得稅
(所得基本稅額)
Income Tax (Income Basic Tax)
1
所得基本稅額
Income Basic Tax
2
一般所得稅額
Regular Income Tax
3
基本稅額
Basic Tax
4
基本所得額
Basic Income
5
個人所得基本稅額申報表
Individual Income Basic Tax Return
6
個人海外所得
Individual Overseas Income
所得稅
(租稅減免)
Income Tax
(Tax Incentives)
1
租稅獎勵
Tax Incentive
2
支出稅
Expenditure Tax
3
日出條款
Sunrise Clause
4
落日條款
Sunset Clause
5
祖父條款
Grandfather Clause
6
主管機關
Competent Authority
7
有實際關連之所得
Effectively Connected Income
8
目的地原則
Destination Principle
9
企業集團
Group of Companies
10
全球所得
World-wide Income
11
全球財產
World-wide Property
12
再投資期間
Re-investment Period
13
再投資優惠
Re-investment Relief; Roll-over Relief
14
研究發展
Research & Development
15
消極性所得
Passive Income
16
租稅庇護所
Tax Haven
17
租稅特赦
Tax Amnesty
所得稅 (扣繳相關)
Income Tax (Withholding Tax Related)
14
18
租稅假期
Tax Holiday
19
租稅遞延
Deferred Tax
20
新興產業
Emerging Industry
21
節約能源獎勵
Energy-saving Incentives
22
外國特定專業
外國特定專業人才人才
Foreign special professionals
23
外國特定專業
外國特定專業人才減免所得人才減免所得稅申請書稅申請書
Application for exemption from income tax for foreign special professionals
24
管理費用
Management Fees
25
環境獎勵
Environmental Incentives
26
總機構費用
Head Office Expenses
27
加速折舊
Accelerated Depreciation
28
功能性獎勵
Functional Incentives
29
投資抵減
Investment Tax Credit
30
自動化設備或技術
Equipment or Technology Used for Automation
31
防治污染設備或技術
Equipment or Technology Used for Anti-pollution Measures
32
資源回收設備或技術
Equipment or Technology Used for Reclamation of Resources
33
工業用水再利用設備或技術
Equipment or Technology Used for Recycling of Industrial-use Water
34
節約能源設備或技術
Equipment or Technology Used for Energy Saving
35
人才培訓
Personnel Training
36
資源貧瘠或發展遲緩地區
Areas of Scanty Resources or Slow Development
37
重要投資事業
Important Investment Enterprise
38
重要科技事業
Important Technology Enterprise
39
創業投資事業
Venture Capital Enterprise
40
境外創投
Offshore Joint Venture
41
原始認股或應募
Original Subscription or Underwriting of a Registered Stock
42
緩課
Tax Deferred
43
營運總部
Headquarters
44
國際物流配銷中心
International Logistics and Distribution Centers
45
五年免稅投資計畫完成證明
Certificate of the Completion for the Five-year Exemption of an Investment Plan
46
自由貿易港區
Free Trade Zone Enterprise
所得稅
(租稅減免)
Income Tax
(Tax Incentives)
15
事業
所得稅
(國際租稅)
Income Tax (International Taxation)
1
移轉訂價
Transfer Pricing
2
可比較未受控價格法
Comparable Uncontrolled Price Method
3
可比較未受控交易法
Comparable Uncontrolled Transaction Method
4
再售價格法
Resale Price Method
5
成本加價法
Cost Plus Method
6
可比較利潤法
Comparable Profit Method
7
利潤分割法
Profit Split Method
8
移轉訂價報告
Transfer Pricing Report
9
常規交易原則
Arm’s Length Principle
10
常規交易區間
Arm’s Length Range
11
常規交易價格
Arm’s Length Price
12
預先訂價協議
Advance Pricing Arrangement, APA
13
成本貢獻協議
Cost Contribution Arrangement, CCA
14
成本分攤協議
Cost Sharing Arrangement, CSA
15
跨國企業
Multinational Enterprises, MNE
16
關係人
Related Parties
17
關係企業
Affiliated Enterprises
18
重組
Restructuring
19
集團主檔報告
Master File
20
本國事業報告
Local File
21
國別報告
Country-by-country Reporting
22
跨國企業集團
Multinational Enterprises Group, MNE Group
23
最終母公司
Ultimate Parent Entity
24
代理母公司送交成員
Surrogate Parent Entity
25
跨國企業與稅捐機關移轉訂價指導原則
Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
26
租稅規劃
Tax Planning
27
集團間勞務
Intra-group Services
28
資本稀釋
Thin Capitalization
29
負債占業主權益比率
Debt-to-equity Ratio
30
受控外國企業
Controlled Foreign Companies, CFC
31
實際管理處所
Place of Effective Management, PEM
32
管理處所
Place of Management
33
防杜避稅措施
Anti-tax Avoidance Measures
34
雙重課稅
Double Taxation
16
35
消除雙重課稅
Elimination of Double Taxation
36
租稅協定
Tax Treaty
37
全面性租稅協定，
全面性所得稅協定
Comprehensive Income Tax Agreement
38
海空運輸單項所得稅協定
International Transportation Income Tax Agreement
39
稅約範本
Model Tax Conventions
40
透視課稅
Fiscally Transparent
41
雙重居住者公司
Dual Resident Company
42
常設機構
Permanent Establishment
43
合約分割
Splitting-up of Contract
44
分解活動
Fragmentation of Activities
45
緊密關係企業
Closely Related Enterprise
46
引力原則
Force of Attraction
47
營業利潤
Business Profit
48
經認可OECD方法
Authorized OECD Approach, AOA
49
內部往來
Internal Dealings
50
相對應調整
Corresponding Adjustment
51
受益所有人
Beneficial Owner
52
代名人
Nominee
53
導管公司
Conduit Company
54
集合投資工具
Collective Investment Vehicle, CIV
55
代名信託
Nominee Trust
56
無差別待遇
Non-discrimination
57
相互協議程序
Mutual Agreement Procedure, MAP
58
雙邊預先訂價協議
Bilateral Advance Pricing Arrangement, BAPA
59
資訊交換
Exchange of Information
60
個案資訊交換
Exchange of Information on Request, EOIR
61
自發資訊交換
Spontaneous Exchange of Information, SEOI
62
自動資訊交換
Automatic Exchange of Information, AEOI
63
租稅保密
Tax Secrecy
64
防止濫用
Anti-abuse
65
協定競購
Treaty Shopping
66
利益限制
Limitation on Benefits, LOB
所得稅
(國際租稅)
Income Tax (International Taxation)
17
67
主要目的測試
Principal Purpose Test, PPT
68
議定書
Protocol
69
稅基侵蝕及利潤移轉
Base Erosion and Profit Shifting, BEPS
70
經濟合作暨發展組織
Organization for Economic Co-operation and Development, OECD
71
亞洲稅務行政及研究組織
Study Group on Asian Tax Administration and Research, SGATAR
72
國際財政文獻局
International Bureau of Fiscal Documentation, IBFD
73
亞洲稅務論壇
Asia Tax Forum
74
國際租稅及投資中心
The International Tax and Investment Center, ITIC
75
維也納條約法公約
Vienna Convention on the Law of Treaties, VCLT
76
多邊稅務行政互助公約
Multilateral Convention on Mutual Administrative Assistance in Tax Matters, MAC
77
多邊導入防止稅基侵蝕及利潤移轉租稅協定相關措施公約
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, MLI
78
稅務資訊交換協定
Tax Information Exchange Agreement, TIEA
79
多邊主管機關協定
Multilateral Competent Authority Agreement, MCAA
80
主管機關協定
Competent Authority Agreement, CAA
81
金融帳戶資訊共同申報及盡職審查準則
Common Standard on Reporting and Due Diligence for Financial Account Information, CRS
82
稅務資訊透明
稅務資訊透明及交換全球論及交換全球論壇壇
Global Forum on Transparency and Exchange of Information for Tax Purposes
83
自我證明文件
自我證明文件
Self–certification
84
稅務識別碼
稅務識別碼
Taxpayer Identification Number, TIN
85
申報金融機構
申報金融機構
Reporting Financial Institution
86
應申報國居住
應申報國居住者者
Reportable Person
87
應申報帳戶
應申報帳戶
Reportable Account
88
積極非金融機
積極非金融機構實體構實體
Active Non–financial Entity (Active NFE)
所得稅
(國際租稅)
Income Tax (International Taxation)
18
89
消極非金融機
消極非金融機構實體構實體
Passive Non–financial Entity (Passive NFE)
90
具控制權之人
具控制權之人
Controlling Person
所得稅
(其他)
Income Tax (Miscellaneous)
1
古典課稅制
Classical Tax System
2
負所得稅
Negative Income Tax
3
視同利息
Deemed Interest
4
估價原則
Valuation Principle
5
資本取得稅
Capital Acquisitions Tax
6
資本財
Capital Goods
7
過渡時期協議
Transitional Arrangements
8
補充核定
Supplemental Assessment
9
技術作價入股入股
Stock from Technology Investment
10
稅式支出
Tax Expenditure
11
多層次傳銷
Multiple-level Marketing
12
邊際稅率
Marginal Rates
13
平均稅率
Average Rate
14
出口補貼
Export Subsidies
15
出口退稅
Export Rebate
16
加工出口區
Export Processing Zone
17
免稅出口區
Duty Free Export Processing Zone
18
科學園區
Science Parks
19
多階段課稅
Multi-stage Taxation
20
防杜欠稅措施
Anti-tax Delinquency Measures
21
來源規則
Source Rule
22
租稅轉嫁
Tax Shifting, Shifting of Taxes
23
租稅調合
Harmonization of Tax
24
稅務代理人
Tax Agent
25
納稅依從度
Tax Compliance
26
財政住所
Fiscal Residence
27
超級權利金
Super Royalty
28
經濟利益團體
Economic Interest Group, EIG
29
遠期外匯交易
Forward Foreign Exchange Transactions
30
遠期利率協議
Forward Rate Agreement
31
課稅期間
Taxable Period
32
課稅稅基
Taxable Base
33
課稅價格
Taxable Value
34
聯合申報
Joint Return
35
聯合核課
Joint Assessment
36
課稅領域
Tax Territories
37
行政程序
Administrative Procedures
38
違章審理
Review of Referred Cases of Tax Misconduct, Violation, and Fraud
19
39
欠稅清理及執行
Tax Arrears Collection and Enforcement
40
不得上訴案件
Cases not Permitted to Appeal
營業稅
Value–added and Non–value–added Business Tax
1
銷售貨物
Sale of Goods
2
在中華民國境內銷售貨物
Sale of Goods within the Territory of the Republic of China
3
銷售勞務
Sale of Services
4
在中華民國境內銷售勞務
Sale of Services within the Territory of the Republic of China
5
進口貨物
Imported Goods
6
納稅義務人
Taxpayer
7
營業人
Business Entity
8
固定營業場所
Fixed Place of Business
9
視為銷售
Deemed as a Sale
10
零稅率
Zero-tax-rate
11
遠洋漁船
Deep Sea Fishing Boats
12
免徵營業稅
Exemption from Business Tax
13
放棄適用免稅
Waiver of Tax Exemption (Option to Be Taxed)
14
合作社
Cooperative
15
一般稅額計算
General Tax Computation
16
特種稅額計算
Special Tax Computation
17
特種飲食業
Special Food and Beverage Services Enterprises
18
有娛樂節目之餐飲業
Restaurants Providing Entertaining Show Programs
19
小規模營業人
Small-scale Business Entities
20
免予申報銷售額之營業人
A Business Entity Exempted from Filing Sales Amounts
21
查定課徵
Assessed by the Tax Authority for Business Tax
22
起徵點
Tax Threshold, Minimum Taxable Sales Amount
23
兼營營業人
Dual-status Business Entities
24
不得扣抵比例
Non-deductible Ratio
25
比例扣抵法
Proportional Deduction Method
26
直接扣抵法
Direct Deduction Method
27
銷售額
Sales Amounts
28
銷項稅額
Output Tax
29
進項稅額
Input Tax
30
自用乘人小汽車
Passenger Cars for Personal Use
20
31
進項憑證
Input Documentary Evidence
32
溢付稅額
Amount of Overpaid Business Tax
33
留抵稅額
Offset Against Business Tax Payable
34
銷項憑證
Output Documentary Evidence
35
二聯式統一發票
Duplicate Uniform Invoices
36
三聯式統一發票
Triplicate Uniform Invoices
37
特種統一發票
Special Uniform Invoices
38
收銀機統一發票
Cash Register Uniform Invoices
39
電子計算機統一發票
Computer Uniform Invoices
40
代收代付
Collection and Payment on Behalf of Another Party
41
設籍課稅
Setting up of a Taxpayer Registration File
42
媒體申報
Filing via Electronic Media
43
總分支機構合併申報
Consolidated Tax Return for Headquarters and Branches
44
滯報金
Belated Reporting Surcharge
45
怠報金
Non-reporting Surcharge
46
虛報進項稅額
Input Tax Falsely Reported
47
開立不實統一發票營業人
Business Entity Issuing False Uniform Invoices
48
兼營營業人營業稅額調整計算表
Table for the Adjustment and Computation of Business Tax for Dual-status Business Entities
49
兼營營業人採用直接扣抵法購買國外勞務應納營業稅額計算表
Table for the Computation of Business Tax Payable on the Purchase of Foreign Services for Dual-status Business Entities Applying the Direct Deduction Method
50
委託書(代辦營業稅相關事項)
Authorization Letter (For Services Provided by Business Agent Acting in Business-tax-related Matters)
51
提前使用統一發票申請書
Application Form for Pre-use of Uniform Invoices
52
營業人使用電子計算機統一發票申請書
Application Form for the Use of Computer Uniform Invoices by Business Entities
53
使用收銀機開
Application Form for the Use of Cash
營業稅
Value–added and Non–
value–added Business Tax
21
立統一發票申請書
Register Uniform Invoices
54
遺失統一發票申請書
Application Form for the Report of the Loss of Uniform Invoices
55
媒體申報申請書
Application Form for Filing via Electronic Media
56
營業稅(使用、異動、取消)直撥劃撥退稅同意書
Letter of Consent for Direct Deposit/Postal Giro of Business Tax Refunds (Use, Alterations, Cancel)
57
統一發票集中購買申請書
Application Form for the Volume Purchase of Uniform Invoices
58
統一發票集中購買委託書
Authorization Letter for the Volume Purchase of Uniform Invoices
59
營業人申請由總機構彙總申報進銷項媒體資料申請書
Application Form for the Consolidated Filing of Input/Output via Electronic Media by the Headquarters of Business Entities
60
代理營業人申請營業稅進銷項資料媒體申報函
Application for Business Agent for Filing of Input/Output of Business Tax via Electronic Media
61
代理營業人網路整批申報營業稅申請書
Application for Business Agent for Bulk Filing of Business Tax via Internet
62
營業人銷售額與稅額申報書
Declaration of Sales and Business Tax by a Business Entity
63
營業稅繳款書
Business Tax Payment Notice
64
營業人申報固定資產退稅清單
List of Fixed Assets for Tax Refund Claimed by Business Entity
65
營業人銷貨退回(進貨退出)或折讓證明單
Certificate of Sales/Purchases Returns or Allowances on Merchandise Sold/Purchased by a Business Entity
66
海關退還溢繳營業稅申報單
Declaration of Overpaid Business Tax Returned by the Customs
67
營業人申報適用零稅率銷售額清單
List of Sales for Goods and Services Sold by a Business Entity at Zero-tax-rate
68
兼營營業人採用直接扣抵法–進項稅額分
Table for the Breakdown of the Input Tax of Dual-status Business Entities Applying the Direct Deduction Method
營業稅
Value–added and Non–
value–added Business Tax
22
攤明細表
69
兼營營業人採用直接扣抵法營業稅額調整計算表
Table for the Adjustment and Computation of the Business Tax of Dual-status Business Entities Applying the Direct Deduction Method
70
網路申報
Filing via Internet
71
營利事業統一編號(統一編號)
Business Administration Number (BAN)
72
統一發票購買證
Uniform Invoices Purchase Certificate
73
稅籍編號
Logic Serial Number (Tax Serial Number)
74
免稅貨物或勞務
Tax-exempt Goods or Services
75
零稅率銷售額
Zero-tax-rate Sales Amount
76
外匯水單
Remittance Slip
77
網路銷售專用
For sale via Internet only
78
網路申購統一發票
Purchase of Uniform Invoices via Internet
79
電子發票
Electronic Uniform Invoices
80
電子發票整合服務平台
E-invoices Platform
81
營業人購買舊乘人小汽車及機車進項憑證證明表
Input Documentary Evidence Table of Business Entity Purchasing Used Passenger Car and Motorcycle
82
營業稅簡易稅籍登記制度
Simplified VAT Registration System
83
稅籍登記
稅籍登記
Taxation Registration
84
加值稅
Value-added Tax
85
加值稅扣抵
Credit for VAT
86
零售階段銷售稅
Retail Sales Tax
87
保稅貨物
Bonded Goods
88
保稅區
Bonded Zone
89
保稅區營業人
Bonded Zone Business Entity
90
課稅區營業人
Taxable Zone Business Entity
91
供營運之貨物或勞務
Goods or Services for Its Operational Use
92
展覽或臨時商務活動
Exhibitions or Temporary Business Activities
營業稅
Value–added and Non–
value–added Business Tax
23
93
外國之事業機關團體組織在中華民國境內從事參加展覽或臨時商務活動申請退還加值型營業稅退稅申請書
Application for VAT Refund by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC
94
從事參加展覽或臨時商務活動起訖期間參與人員及應稅憑證明細表
Detailed Statement of the Period of the Exhibitions or Temporary Business Activities, Participating Personnel and Documentary Evidence
95
退稅申請應檢視事項自我審核表
Checklist of Items for Inclusion in the Application for VAT Refunds
96
逆向課稅機制
Reverse Charge Mechanism
97
雲端發票
雲端發票
Cloud Invoices
98
載具
Carrier
99
買受人
Buyer
100
委託代銷
Consign Goods to Others for Sale
101
受託代銷
Sell Consigned Goods
102
外銷貨物
Exported Goods
103
時價
Market Price
104
普通收據
Ordinary Receipt
105
統一發票明細表
Detailed List of Uniform Invoices Used
106
銷售電子勞務之境外電商
Foreign Suppliers Selling Cross-Border Electronic Services
107
境內自然人
Domestic Individuals
貨物稅
Commodity Tax
1
貨物稅
Commodity Tax
2
應稅貨物
Taxable Goods
3
免稅貨物
Tax Exempt Goods
4
納稅義務人
Taxpayer
5
產製
Manufactured
6
委託代製
Manufactured on a Consign Basis
7
產製廠商
Manufacturer
8
免稅採購
Purchasing of Tax-exempt Raw Materials
9
軍用免稅
Tax-exempt Military Goods
10
從價徵收
Taxed on an Ad Valorem Basis
11
從量徵收
Taxed on a Specific Basis
營業稅
Value–added and Non–
value–added Business Tax
24
12
應徵稅額
Taxable Amount
13
橡膠輪胎
Rubber Tires
14
大客車、大貨車使用之橡膠輪胎
Rubber Tires for Buses and Trucks
15
卜特蘭一型水泥
Portland I Cement
16
卜特蘭高爐水泥
Portland Blast-furnace Slag Cement
17
代水泥
Cement Substitutes
18
水泥熟料
Cement Clinkers
19
飛灰水泥
Fly Ashes Cement
20
散裝水泥
Bulk Cement
21
白水泥或有色水泥
White or Colored Cement
22
土灰水泥
Soil Ashes Cement
23
設廠機製
Factory Machine-made
24
清涼飲料品
Cold Drinks
25
純天然果汁
Pure Natural Fruit Juice
26
純天然蔬菜汁
Pure Natural Vegetable Juice
27
濃縮果汁
Concentrated Fruit Juice
28
天然果蔬汁
Natural Fruit/Vegetable Juice
29
稀釋天然果蔬汁
Diluted Natural Fruit/Vegetable Juice
30
食品添加物
Food Additives
31
乳品
Dairy Products
32
調味乳、發酵乳
Flavoured Milk (Fermented Milk)
33
國家標準
The National Standard
34
平板玻璃
Flat-glass
35
導電玻璃
Electrification Glass (Conductive Glass)
36
汽油
Gasoline
37
柴油
Diesel Oil
38
煤油
Kerosene
39
航空燃油
Fuel Oil for Aircraft
40
燃料油
Fuel Oil
41
溶劑油
Dissolving Oil
42
液化石油氣
Liquefied Petroleum Gas
43
電器類
Electric Appliances
44
中央系統型冷暖氣機之主機
Air Handling Units
45
音響組件
Stereophonic Components
貨物稅
Commodity Tax
25
46
小客車
Passenger Sedans
47
貨車
Trucks
48
客貨兩用車
Passenger-cargo Cars
49
供研究發展用之進口車輛
Vehicles Imported for Use in Technical Research and Development
50
特種車輛
Special Purpose Vehicles
51
農地搬運車
Tractors Equipped with Farming Equipment
52
完稅價格
Taxable Value
53
包裝從物價格
Related Packing Costs
54
出廠價格
Ex-factory Price
55
銷售價格
Selling Price
56
批發商毛利
Wholesale Profits
57
通常價格
General Price
58
容器成本
Cost of Container
59
通常標準
General Standard
60
中央系統型冷氣機
Central Air Conditioning Units
61
廠商登記
Manufacturer’s Registration
62
保稅工廠
Bonded Factory
63
產品登記
Product Registration
64
產品統一編號
Product Numbers
65
照證
Certificates
66
替代照證
Substitutes of Certificates
67
計稅單位
Tax Unit
68
未稅倉庫
Untaxed Warehouse
69
未稅貨物移運
Movement of Untaxed Goods
70
滯報金
Belated Reporting Surcharge
71
怠報金
Non-reporting Surcharge
72
滯納金
Belated Surcharge
73
滯納利息
Belated Interest
74
實際成本
Actual Cost
75
先進先出法
The First-in, First-out Method
76
加權平均法
The Weighted Averaging Method
77
完稅照
Tax Payment Certificate
78
免稅照
Tax Exemption Certificate
79
臨時運單
Provisional Transport Certificate
80
保稅倉庫
Bonded Warehouse
81
汽缸
Cylinder
82
牽引機
Tractors
83
工程車
Engineering Vehicles
84
低底盤公共汽
Low Chassis Buses
貨物稅
Commodity Tax
26
車
85
天然氣公共汽車
Gas Buses
86
油電混合動力公共汽車
Hybrid Oil and Electric Buses
87
電動公共汽車
Electric Buses
88
身心障礙者復康巴士
Rehabilitation Buses for the Disable
89
完全以電能為動力之電動車輛
Fully Electric-driven Passenger Vehicles
90
油氣雙燃料車
Liquefied Petroleum Gas Passenger Vehicles
證劵交易及期貨交易稅
Securities Transaction and Futures Transaction Tax
1
證券交易稅
證券交易稅
Securities Transaction Tax
2
代徵人
Collecting Agents
3
受讓證券人
Securities Transferee
4
買賣交割
Trade Settlement
5
緩課股票
Tax-deferred Stocks
6
管理股票
Managed Stock
7
證券交易稅之代徵獎金
Collecting Reward of the Securities Transaction Tax
8
期貨交易稅
Futures Transaction Tax
9
期貨交易稅之代徵人
Collecting Agent of the Futures Transaction Tax
10
期貨交易稅之代徵獎金
Collecting Reward of the Futures Transaction Tax
11
_____年度證券交易稅一般代繳稅額繳款書(限私人間直接買賣有價證券者使用)
Year ___ Tax Bill for Payment by the Purchaser of Securities Transaction Tax (Applicable to direct personal and/or institutional securities transactions only)
12
股價類期貨契約
Stock Index and Single Stock Futures Contracts
13
利率類期貨契約
Interest Rate Futures Contracts
14
選擇權契約或期貨選擇權契約
Option Contracts or Option Contracts on Futures
15
其他期貨交易契約
Other Futures Contracts
1
菸酒稅
菸酒稅
Tobacco and Alcohol Tax
27
2
菸
Tobacco
3
酒
Alcohol
4
紙菸
Cigarettes
5
菸絲
Cut Tobacco
6
雪茄
Cigars
7
釀造酒類
Brewed Alcoholic Beverages
8
啤酒
Beer
9
蒸餾酒類
Distilled Spirits
10
再製酒類
Reprocessed Alcoholic Beverages
11
米酒
Rice Wine
12
料理酒
Cooking Alcoholic Products
13
料理米酒
Cooking Rice Wine
14
其他酒類
Other Alcoholic Beverages
15
酒精
Ethyl Alcohol
16
工業用酒精
Industrial Use Ethyl Alcohol
17
酒精成分
Alcohol Content
18
未變性酒精
Un-denatured Ethyl Alcohol
19
已變性酒精
Denatured Ethyl Alcohol
20
含藥酒類
Medicated Alcohol
21
公賣利益
Monopoly Revenue
22
視為出廠
Being Deemed as Removal from the Factory
23
酒精性飲料
Alcoholic Beverages
24
釀造
Brewage
25
糖化
Saccharification
26
發酵
Fermentation
27
蒸餾
Distillation
28
酒母
Seed
29
酒糟
Stillage; Distillers Grain; Vinasse ; Grain; Slopp; Dunder
30
白麴
White Qu
31
紅麴
Red Qu
32
健康福利捐
Health and Welfare Surcharge
印花稅
Stamp Tax
1
印花稅應稅憑證
Taxable Documents for Stamp Tax
2
銀錢收據
Receipts for Monetary Payments
3
買賣動產契據
Deeds for Sale of Movables
4
承攬契據
Contracting Agreements
5
典賣契據
Contracts for Sale
6
讓受契據
Contracts for Transfer
7
分割不動產契據
Contracts for Partition of Real Estate
菸酒稅
Tobacco and Alcohol Tax
28
8
貼花及註銷
Stamp Affixed and Cancelled
9
揭下重用
Removed for Reuse
10
彙總繳納
Paid by Filing a Collective Tax Return
特種貨物及勞務稅
Specifically Selected Goods and Services Tax
1
特種貨物及勞務稅
Specifically Selected Goods and Services Tax
2
特種貨物
Specifically Selected Goods
3
特種勞務
Specifically Selected Services
4
持有期間
Holding Period
5
銷售契約
Sales Contract
6
應稅特種貨物
Taxable Specifically Selected Goods
7
免稅特種貨物
Tax-exempt Specifically Selected Goods
8
超輕型載具
Ultra-light Vehicles
遺產及贈與稅
Estate and Gift Tax
1
經常居住中華民國境內
Continuous Residence within the R.O.C.
2
贈與
Gift
3
以贈與論
Regarded as a Gift
4
遺產總額
Gross Estate
5
視為被繼承人遺產
Regarded as Estate of the Decedent
6
遺產淨額
Net Taxable Estate
7
債權及其他請求權不能收取或行使
Unrecoverable or Unexercisable Claims
8
農業用地
Agricultural Land
9
不計入遺產總額
Exclusions from the Gross Estate
10
不計入贈與總額
Exclusions from the Total Amount of Gifts
11
贈與附有負擔
Liability Transferred Together with the Gift
12
課徵標的物
The Taxed Property
13
實物抵繳
Payment in Kind
14
確切納稅保證
Definitive Guarantee for Tax Payment
15
未結之案件
Unsettled Cases
16
切結書
Affidavit
17
遺產稅申報書/說明書
Estate Tax Declaration Form / Instructions
18
贈與稅申報書/說明書
Gift Tax Declaration Form / Instructions
19
遺產稅案件更正申請書
Application Form for Corrections in an Estate Tax Case
20
繼承系統表
Genealogical List of Inheritance
29
21
贈與稅案件更正(撤銷)申請書
Application Form for Corrections (Withdrawal) in a Gift Tax Case
22
遺產稅申報應檢附文件
Documents which Should Be Submitted along with an Estate Tax Declaration
23
遺產稅、贈與稅各項證明核(補)發申請書
Application Form for Issuance (Reissue) of Estate/Gift Tax Certificates
24
遺產稅延期申報申請書
Application Form for Extension to File Estate Tax
25
主張買賣申請書
Application Form of a Claim on Sales
26
分配剩餘財產申請書
Application Form for Distribution of Remaining Properties
27
實物抵繳-不動產財產清單
Payment in Kind-list of Real Property
28
遺產稅延期申報
Extension for Filing Estate Tax
29
贈與稅延期申報
Extension for Filing
Gift Tax
30
遺囑執行人
Executor of the Will
31
繼承人
Heir
32
受遺贈人
Legatee
33
債權
Rights of Claim
34
遺產管理人
Estate Administrator
35
法定代理人
Legal Representative
36
監護人
Guardian
土地稅
Land Tax
1
土地稅
Land Tax
2
累進起點地價
Starting Cumulative Value (SCV)
3
抵價地
Land in Lieu of Compensation which the Landowner Is Entitled for the Value of Land Reguisitioned under Zone Expropriation
4
抵費地
Land in Lieu of Expenditure which Shall Be Born by the Landowner After Reconsolidation of Land
5
公共設施保留地
Land Reserved for Public Facilities
6
申報地價
Declared Land Value
7
土地漲價總數額
Total Amount of Land Value Increment
8
徵收實物
The Levy on Agricultural Land May Be
遺產及贈與稅
Estate and Gift Tax
30
Paid in Kind
9
折價代金
Money Substitution May Be Offered in Kind with Rice or Wheat
10
原規定地價
The Original Decreed Land Value
11
前次移轉現值
The Previous Transfer Value
12
空地
Vacant Lot
13
自用住宅用地
Self-use Residential Land
14
自耕農地
Self-tilled Agricultural Land
15
隨賦徵購實物
Purchase of Agricultural Products from Farmers When Collecting Tax Payment in Kind
16
公告現值
Assessed Present Value
17
私有土地
Private Land
18
公有土地
Public Land
19
土地增值稅自用住宅用地重購退稅
The Land Value Increment Tax Refunded to Landowner Due to Reacquisition of Self-use Residential Land
20
都市土地
Urban Land
21
農業用地
Agricultural Land
22
非都市土地
Non-urban Land
23
工業用地
Industrial Land
房屋稅
House Tax
1
房屋稅
House Tax
2
承租人
Tenant
3
不堪居住
Uninhabitable
4
未滿一個月不計房屋稅
No House Tax Shall Be Levied for any Period Shorter Than One Month
5
合法登記之工廠
Duly-registered Factory
6
非自住住家用房屋
A House Used for Residential Purposes But Not Occupied by the Owner, His or Her Spouse or Relatives of Direct Lineage of the Household
7
典權人
Dien-holder
8
典權
Dien Right
9
自住房屋
A House Used for Residential Purpose by the Owner, His or Her Spouse or Relatives of Direct Lineage of the Household
10
供公益出租人出租使用房屋
A House Leased for Public Welfare Purpose by a Landlord
11
房屋所有人
House-owner
土地稅
Land Tax
31
12
房屋建造完成
Completed Construction of House
13
房屋現值
Current Value of a House
14
房屋標準價格
Standard Value of a House
15
供人民團體等非營業用房屋
A House Used for the Operation of Non-profit Civic Organizations
16
建造執照
Construction License
17
使用執照
License of Permit
18
建築物
Building
19
面積
Area
20
起造人
Builder
21
毀損面積
The Area which was Destroyed
22
營業用房屋
A House Used For Business Purpose
契稅
Deed Tax
1
契稅
Deed Tax
2
公證
Notarized Certificate
3
分割
Partition
4
占有
Possession
5
交換
Exchange
6
共有
Co-owned
7
判決確定日
The Date of Final Judgment Rendered by the Court
8
承典
Creation of Dien
9
契稅申報起算日
The Starting Date for Filing of Deed Tax
10
契價
The Value of a Deed
11
怠報金
Delinquent Reporting Surcharge
12
匿報契稅
Evasion of the Reporting of Deed Tax
13
區分所有
The Portion of Strata Titled
14
短報
Under-reports
15
買賣
A Sale
16
贈與
A Bestowal or a Donation
17
權利變更登記
Registration of the Transfer of the Title Right
18
變更起造人
A Change in the Name of the Builder
使用牌照稅
Vehicle License Tax
1
使用牌照稅
Vehicle License Tax
2
交通工具
Transportation Equipment
3
汽缸總排氣量
Total Cylinder Displacement Volume
4
軍隊裝備編制內之交通工具
Military T/O Transportation Equipment
5
公共團體設立之醫院
Public Hospitals
6
裝配之交通工具
Assembled Transportation Equipment
房屋稅
House Tax
32
7
利用非交通工具之設備
Using Non-transportation Equipment
8
專供公共安全使用之交通工具
Transportation Equipment Used Exclusively for the Purpose of Public Safety
9
專供衛生使用之交通工具
Transportation Equipment Used Exclusively for the Purpose of Public Health
10
供身心障礙者使用之交通工具
Transportation Equipment Used by Mentally or Physically Disabled Persons
11
臨時牌照及試車車牌
Temporary License and License for Automobile Testing
12
逾期使用
Use of an Expired License
13
移用使用牌照
A Vehicle License Used for Another Vehicle
娛樂稅
Amusement Tax
1
娛樂稅
Amusement Tax
2
代徵人
Collecting Agent
3
技藝表演
Acrobatics Show
4
競技比賽
Competitions of Skill and Other Contests
5
其他提供娛樂設施
Other places, facilities or activities that Provide Facilities for Recreation or Entertainment
6
公益慈善演出
Activities for Public Interest and Charity
7
代徵
Tax Collection by an Agent
8
代徵獎勵金
Reward for Tax Collecting Agents
9
不予代徵
Negligent Tax Collection by an Agent
稅捐稽徵法
Tax Collection Act
1
稅捐稽徵法
Tax Collection Act
2
稅捐稽徵法施行細則
Enforcement Rules of the Tax Collection Act
3
稅捐
Tax
4
稅捐法定主義
Principle of Taxation by Law
5
互惠免稅
Reciprocal Tax Exemption
6
稅捐優先受償權
Priority in the Collection of Taxes Over General Claims by Creditors
7
破產財團
Bankruptcy Estate
8
破產債權
Obligatory Claim Against the Bankruptcy
9
別除權
Right of Exclusion
10
破產財團費用
Expense of the Bankruptcy Estate
11
破產財團債務
Debts of the Bankruptcy Estate
使用牌照稅
Vehicle License Tax
33
12
公司重整
Company Reorganization
13
重整債權
An Obligatory Claim Against the Reorganization of the Company
14
重整債務
Debts Incurred During Company Reorganization
15
緩繳
Deferred Payment of Taxes
16
相當擔保
Equivalent Collateral
17
納稅義務人權益之保護
The Protection of Taxpayer’s Rights
18
共有財產
Jointly-owned Property
19
分別共有
Co–owned
20
公同共有
Owned–in–common
21
公司合併
Company Merger
22
概括承受
General Assumption
23
繳納通知文書
Tax Payment Notice
24
繳納期限
Deadline for the Payment of the Tax
25
查對更正
Check and Correction
26
送達
Service of Documents
27
寄存送達
Service of Documents by Mail to the Location of the Competent Autonomous or Police Authorities
28
公示送達
Service of Documents by Publication
29
應受送達人
A Person to Whom the Service of Documents Is Attempted
30
委託送達
Service of Documents by a Government Organization Entrusted
31
補充送達
Supplementary Service of Documents
32
滯納金
Belated Surcharge
33
核課期間
Assessment Period
34
徵收期間
Collection Period
35
參與分配
Participate in the Distribution of the Proceeds from the Court-enforced Sale of a Property
36
稅捐保全
Tax Safeguards
37
禁止財產處分
Prohibited from the Disposal of Property
38
限制出境
Restriction on Leaving the ROC
39
提前徵收
Collection Prior to the Statutory Date of the Amount to Be Paid in Taxes Falls Due
40
溢繳退稅
Refund of Overpaid Tax
稅捐稽徵法
Tax Collection Act
34
41
退稅抵欠
Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable
42
搜索
Search
43
扣押
Seizure
44
課稅資料保密
Preserve the Confidentiality of Taxation Information
45
執行名義
A Ground for Execution
46
稅捐行政救濟
Administrative Remedies
47
復查
Recheck
48
撤銷重核
Cancel and Reassess
49
稅務協談
Meeting to Resolve Disputes in Taxation Cases
50
代徵
Taxes Collection by Agent
51
強制執行
Compulsory Execution
52
拘提管收
Arrested and Taken into Custody
53
暫緩移送執行
Deferral of the Compulsory Execution
54
停止執行
Cessation of the Compulsory Execution
55
租稅罰
Tax-related Punishment
56
租稅刑罰
Tax-related Penal Punishment
57
行為罰
Punishment for Violation of a Duty to Act in Relation to the Tax Law
58
漏稅罰
Punishment for Tax Evasion
59
擇一從重處罰
Imposition of the Severest of the Punishments
60
自動補報補繳免罰
Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes
61
減免處罰
Mitigate or Remit the Punishment
62
從新從輕原則
The Principle of Applying the Newer or the More Lenient Law
63
裁罰金額倍數參考表
Reference Table for Fines and Multiples of Punishments
64
準用
Apply Mutatis Mutandis
65
全國財產資料查詢申請書
Application Form for Inquiry into Taxpayer’s Nationwide Property Information
66
債權人查調債務人課稅資料申請書
Application Form for Creditor Inquiring about the Taxation Information of Debtor
67
檢舉逃漏稅獎
The Reward for an Informant or Accuser
稅捐稽徵法
Tax Collection Act
35
金
Providing Information Regarding Tax Evasion
68
支付命令
Payment Order
69
債權憑證
Certificate of the Obligatory Claim
70
本票
Promissory Note
71
假扣押
Provisional Attachment
72
假處分
Provisional Injunction
73
假執行
Provisional Execution
74
調解筆錄
Mediation Record
75
和解筆錄
Settlement Record
76
實質課稅原則
The Principle of Substantive Taxation
77
協力義務
The Obligation of Taxpayers to Assist by Reporting the Required Information
78
清算人
Liquidator
79
清算
Liquidation
80
租稅規避
Tax Avoidance
記帳士法
Certified Public Bookkeeper Act
1
記帳士
Certified Public Bookkeeper
2
記帳士登錄表申請書
Application Form for Registration of a Certified Public Bookkeeper
3
記帳士履歷表
Resume of a Certified Public Bookkeeper
4
記帳士登錄表
Registration Form for a Certified Public Bookkeeper
5
記帳士登錄(登記)事項變更申請書
Application Form for Modification of the Registration of a Certified Public Bookkeeper
6
記帳士註銷登錄申請書
Application Form for Revoking the Registration of a Certified Public Bookkeeper
7
記帳及報稅代理人
Bookkeeper and Tax Return Filing Agent
8
記帳及報稅代理人執業登錄申請書
Application Form for Practice Registration of Bookkeeper and Tax Return Filing Agent
9
記帳及報稅代理人登錄(記)、變更登錄(記)卡
Registration (or Modifying Registration ) Card for Bookkeeper and Tax Return Filing Agent
10
客戶盡職審查
Customer Due Diligence(CDD)
11
打擊資恐
打擊資恐
Countering the Financing of Terrorism(CFT)
稅捐稽徵法
Tax Collection Act
36
12
防制洗錢
Anti-money Laundering(AML)
13
重要政治性職務人士
Politically Exposed Person(PEP)
14
風險基礎方法
Risk-based Approach(RBA)
15
疑似洗錢或資恐交易報告
Suspicious Transaction Report(STR)
16
實質受益人
Beneficial Owner(BO)
17
指定之非金融事業或人員
Designated Non-financial Business or Profession(DNBP)
納稅者權利保護法
The Taxpayer Rights Protection Act
1
納稅者權利保
納稅者權利保護法護法
The Taxpayer Rights Protection Act
2
納稅者權利保
納稅者權利保護法施行細則護法施行細則
Enforcement Rules of the Taxpayer Rights Protection Act
3
稅務專業法庭
稅務專業法庭
Taxation Special Tribunals
4
納稅者權利保
納稅者權利保護諮詢會護諮詢會
Taxpayer Rights Protection Advisory Committee
5
納稅者權利保
納稅者權利保護官護官
Taxpayer Ombudsmen
6
推計課稅
推計課稅
Tax Estimation
7
基本生活費
基本生活費
The Expense for Maintaining the Basic Living
稅務行政
Tax Administration
1
晶片金融卡繳稅
Tax Payment by Financial Chip Card
2
便利商店繳稅
Tax Payment at Convenience Stores
3
自動櫃員機轉帳繳稅
Tax Payment by ATM Transfer
4
信用卡繳稅
Tax Payment by Credit Card
5
約定轉帳繳稅
Tax Payment by Designated Account Transfer
6
電話語音及網際網路轉帳繳稅
Tax Payment by Phone or E-transactions from Current or Savings Accounts
7
戶籍謄本
Household Registration Transcript
8
除戶戶籍謄本
Household Registration Cancellation Transcript
9
全功能櫃檯
General Service Counter
10
電子申報
Electronic Filing, E-filing