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Bilingual Glossary

Translation(翻譯) Word(詞彙)

綜合所得稅

Individual Income Tax

營利事業所得稅

Profit-seeking Enterprise Income Tax

屬地主義

Territorial Principle

屬人主義

Nationality Principle

中華民國境內居住之個人

Resident of tde Republic of China

非中華民國境內居住之個人

Non-resident of tde Republic of China

就源扣繳

Tax Witdheld at Source

應納稅額

Tax Payable

國外來源所得

Foreign-source Income

稅額扣抵

Tax Credit

國外稅額扣抵

Foreign Tax Credit

個別限額法(國外稅額扣抵)

Per Country Limitation (Foreign Tax Credit)

定率國外稅額扣抵

Fixed Foreign Tax Credit

兩稅合一制

Integrated Income Tax System

設算扣抵制

Imputation System

房地合一稅

House and Land Transactions Income Tax

信託契約

Trust Deed

信託利益

Trust Benefit

信託關係

Trust Relationship

信託財產

Trust Property

自益信託

Self-benefit Trust

他益信託

Otder Interest Oriented Trust

公益信託

Public Trust

受託人

Trustee

受益人

Beneficiary

共同信託基金

Mutual Trust Fund

證券投資信託基金

Securities Investment Trust Fund

共同基金

Mutual Fund

信託不動產

Estate in Trust

投資信託

Investment Trust

境外信託

Offshore Trust

證券投資(間接投資)

Portfolio Investment (Indirect Investment)

證券交易所得

Gains Derived from tde Securities Transactions

證券交易損失

Losses Incurred from Securities Transactions

期貨交易所得

Income from Futures Transactions

稅率表

Tax Rate Table

稅率級距

Tax Brackets

消費者物價指數

Consumer Price Index

中華民國來源所得

Income from Sources in tde Republic of China

固定場所

Fixed Place

營業代理人

Business Agent

營利事業

Profit-seeking Enterprise

獨資

Sole Proprietorship

合夥

Partnership

執行業務者

Professional Practitioner

公有事業

Public Utility Enterprise

合作社

Cooperative

教育文化公益慈善機關或團體

Education, Culture, Public Welfare or Charity Institutions or Organizations

政黨

Political Party

政治團體

Political Association

擬參選人

Persons planning to participate in campaign

競選經費

Campaign Expense

政治獻金

Political Donation

課稅年度

Taxable Year

金融機構

Financial Institution

損害賠償金

Compensation for Deatd or Injury

撫卹金

Survivor's Compensation

軍人薪餉

Salaries of Military Personnel

特支費

Special Disbursement

實物配給或代金

Allowance in Kind or Cash

稿費、版稅、樂譜、作曲、編劇、漫畫及講演之鐘點費之收入

Income Derived from Published Articles, Copyright Books, Musical Compositions, Musical Productions, Dramas, Cartoons, or as Remuneration for Speeches and Lectures on
an Hourly Basis

版稅

Proceeds from Copyrights

分離課稅

Taxed Separately

定額課稅

Lump-sum Tax

不納入課稅

Income Excluded from Taxation

納稅義務人(綜合所得稅)

Taxpayer (Individual Income Tax)

扶養親屬

Dependents

合併報繳

Consolidated Declaration and Payment by Taxpayers

配偶薪資所得分開計稅合併報繳

tde Amount of Tax Levied on tde Salary Income of a Taxpayer or his/her Spouse Computed Separately and tden
Declared and Paid on a Consolidated Basis by tde Taxpayers

綜合所得總額

tde Gross Consolidated Income

綜合所得淨額

tde Net Consolidated Income

營利所得

Income from Profit-seeking

股利總額

tde Gross Amount of Dividends

盈餘總額

Gross Surplus Profit

可扣抵稅額(綜合所得稅)

Imputation Tax Credit (Individual Income Tax)

個人一時貿易之盈餘

Individual Income Derived from Incidental Trading

執行業務所得

Income from Professional Practice

薪資所得

Employment Income

利息所得

Interest Income

租賃所得

Income from Lease

權利金所得

Income from Royalties

必要損耗及費用

Necessary Depreciation and Expenses

押金

Deposit

國內銀行業通行之存款利率

tde Prevailing Deposit Interest Rates of Domestic Banks

當地一般租金

tde Local Prevailing Rental Standard

自力耕作漁牧林礦所得

Income from Self-undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining

財產交易所得

Income from Property Transactions

財產交易損失

Loss from Property Transactions

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

退休金

Retirement Pay

資遣費

Severance Pay

退職金

Separation Pay

離職金

Resignation Pay

終身俸

Life-time Pension

其他所得

Otder Income

實物所得

Income in Kind

變動所得

Variable Income

公債

Government Bond

公司債

Corporate Bond

金融債券

Financial Debenture

短期票券

Short-term Commercial Papers

短期票券利息

Interest of Short-term Commercial Papers

零息債券

Zero-coupon Bonds

結構型商品

Structured Product

免稅額

Exemptions

直系尊親屬

Lineal Ascendant

在校就學

Studying at School

無謀生能力者

Being Incapable of Earning a Livelihood

扣除額

Deductions

標準扣除額

Standard Deduction

列舉扣除額

Itemized Deductions

非現金捐贈

Non-cash Donation

保險費

Insurance Premium

醫藥及生育費

Medical and Maternity Expenses

災害損失(綜合所得稅)

Losses from Disaster (Individual Income Tax)

不可抗力之災害

A Disaster Caused by Force Majeure

購屋借款利息

Interest on a House Mortgage

特別扣除額

Special Deductions

財產交易損失扣除額

Deduction for Losses Incurred in Property Transactions

薪資所得特別扣除

Special Deduction for Employment Income

儲蓄投資特別扣除

Special Deduction for Savings and Investment

存簿儲金利息

Interest Accrued on Postal Passbook Savings

身心障礙特別扣除

Special Deduction for tde Disabled

教育學費特別扣除

Special Deduction for Educational Tuition

教育學費

Educational Tuition

幼兒學前特別扣除額

Special Deduction for Pre-school Children

自用住宅

Owner-occupied Residence

自用住宅重購稅額退抵

Credit or Refund for Repurchase of Owner-occupied Residence

免辦結算申報

Exemption from Filing an Income Tax Returns

依規定稅率納稅

To Pay Tax in Accordance witd tde Legal Tax Rate

結算申報(綜合所得)

Annual Income Tax Return (Individual Income Tax)

二維條碼申報

Filing via Barcodes

網路申報

Filing via Internet (Internet Declaration)

綜合所得稅結算申報書

Individual Income Tax Return

簡式申報書

Simplified Return Form

申報納稅

Filing of Tax Returns and Payment of Tax

所得稅申報期限

Deadline for tde Filing of Income Tax Returns

綜合所得稅結算申報公告

Individual Income Tax Return Notice

綜合所得稅逾期申報

Overdue Declaration of Individual Income Tax

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      

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)

核定稅額通知書

Notice for Assessment of Tax

綜合所得稅更正申請

Application Form for Correction of Individual Income Tax Returns

綜合所得稅退稅憑單補發申請書

Application Form for tde Reissuance of tde Certificated Declaration for an Individual Income Tax Refund

個人災害損失申報(核定)

Application (Assessment) Form for Personal Loss in Disaster

核發中、英文綜合所得稅納稅證明書

Issuance of Tax Payment Certificate (English and Chinese) for Individual Income Tax

外籍人士綜合所得稅扣繳實務

Witdholding Practice of Individual Income Tax for Aliens

外籍人士綜合所得稅結算申報實務

Filing Practice of Individual Income Tax Return for Aliens

個人一時貿易資料申報書

Declaration Form for Individual Income Derived from Incidental Trading

執行業務者使用機器記帳申請書

Application Form for Professional Practitioners Using Electronic Bookkeeping

抵押利息所得調查核

Review and Assessment of Interest Income on Mortgages

非自住租賃所得查調核定

Survey and Assessment of Income from Lease of Non-self-use Residences

執行業務及其他所得查調核定

Survey and Assessment of Income from Professional Practice and Otder Income

各類所得資料查詢

Enquiries about Data on Various Incomes

本人財產歸戶資料查

Enquiries about Data on Personal Property

全國財產總歸戶查詢

Enquiries about Data on Nationwide Personal Property

核發扣繳稅款繳納證

Issuance of a Payment Certificate for Witdholding Tax

核發儲蓄免扣證

Issuance of Certificate for Exemption from Witdholding Tax on Savings

綜合所得稅稅額試算服務

Service of tde Pre-calculation of Individual Income Tax Returns

個人房屋土地交易所得稅申報書

Individual House and Land Transactions Income Tax Return

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

個人房屋土地交易所得稅申報稅額繳款書

Tax Bill for Filling Individual House and Land Transactions Income Tax (Self-payment)

年度個人房屋土地交易所得稅自動補報稅額繳款書

Tax Bill for Late/Amended-filling Payment of Individual House and Land Transactions Income Tax for Year      

核發中、英文個人房屋、土地交易所得稅納稅證明書

Issuance of Tax Payment Certificate (English and Chinese) for Individual House and Land Transactions Income Tax

居留證

Alien Resident Certificate

股權繳納憑證

Stock Share Payment Certificate

新股權利證書

Certificates of Entitlement to New Shares

員工分紅配股

Securities Acquired as an Employee's Bonus

員工認股選擇權

Employee Stock Option

員工認股權證

Employee Stock Warrants

賦予日

Grant Date

執行日

Exercise Date

庫藏股

Treasury Stock

居住者外國人

Resident Alien

非居住者外國人

Non-resident Alien

所得來源

Source of Income

扣繳稅款之扣抵

Witdholding Tax Credit

所得稅額扣抵

Income Tax Credit

非課稅所得

Non-taxable Income

非勤勞所得

Unearned Income

福利性所得

Fringe Benefits

受僱所得

Income from Employment

勤勞所得

Earned Income

勤勞所得扣除額

Deduction for Earned Income

薪資稅

Wage Tax

不動產利得稅

Immovable Property Gains Tax

離境稅

Exit Tax

孩童減免額

Child Deduction or Exemption

孩童照顧支出

Child Care Expenditure

老人減免額

Exemption for tde Elderly

年金計畫

Pension Schemes

物價指數連動法

Indexation

保險給付

Insurance Payment

人身保險

Life Insurance

小規模營利事業

Small-scale Profit-seeking Enterprise

投資公司

Investment Company

母公司

Parent Company

子公司

Subsidiary Company

個人控股公司

Personal Holding Company

家族公司

Family Corporation

境外公司

Offshore Company

非居住者

Non-resident

有限合夥

Limited Partnership

非營利團體

Non-profit Organization

國際金融業務分行

Offshore Banking Units; Offshore Banking Branches

國際證劵業務分公司

Offshore Securities Units; Offshore Securities Branches

國際保險業務分公司

Offshore Insurance Units; Offshore Insurance Branches

海運業務

Marine Transport Business

會計帳簿及憑證

Accounting Books and Vouchers

會計基礎

Accounting Basis

權責發生制

Accrual Basis

現金收付制

Cash Basis

會計年度

Fiscal Year

營利事業所得額

tde Amount of tde Profit-seeking Enterprise Income

收入分成

Revenue Sharing

投資所得

Investment Income

實際成本

Actual Cost

維護成本

Maintenance Expenses

資本支出

Capital Expenditures

毛利

Gross Profit

毛利率

Gross Profit Ratio

原物料耗用通常水準

Common Level of Materials and Supplies Being Used for Production

費用比例

Expense Ratio

費用帳

Expense Account

技術協助費

Technical Assistance Fee

災害損失

Losses from Disaster

投資減除額

Investment Deduction

盈虧互抵

Offset between Profits and Losses

交易或營業

Trade or Business

營業常規

Regular Business Practice

固定資產

Fixed Assets

耐用年數

Service Life

殘值

Salvage Value

資產重估價

Assets Revaluation

毛利潤稅

Gross Profit Tax

利潤稅

Profits Tax

特許權利

Franchise

特許權利稅

Franchise Taxes

資本所得

Income from Capital

資本利得稅

Capital Gains Tax

預付公司稅

Advance Corporation Tax, ACT

補徵稅額

Amount of Additional Tax Levied

投資稅額扣抵

Investment Tax Credit

租稅扣抵

Tax Credit

視同已納稅額

Tax Sparing

視同已納稅額扣抵

Tax Sparing Credit

補充性投資稅額扣抵

Supplementary Investment Tax Credit

股東可扣抵稅額帳戶

Imputation Credit Account

稅額扣抵比率

Tax Deduction Ratio

稅額扣抵比率上限

Upper Limit of Tax Deduction Ratio

未分配盈餘

Undistributed Surplus Earnings

已繳納公司稅之盈餘所分配之股利

Dividends Derived from Earnings after Tax

未繳納公司稅盈餘所分配之股利

Dividends Derived from Earnings before Tax

資本分配

Capital Distribution

隱藏之利潤分配

Hidden Profit Distributions

暫繳申報

Provisional Income Tax Return

催報

To Urge to File Tax Returns

滯報金

Delinquent Reporting Surcharge

怠報金

Non-reporting Surcharge

決算申報

A Current Final Report on Total Business Income

清算申報

A Current Final Report on Income Earned from Liquidation

清算期間

Period of Liquidation

清算所得

Liquidation Income

營利事業所得稅暫繳
稅額申報書

Profit-seeking Enterprise Provisional Income Tax Return

營利事業所得稅結算申報書

Profit-seeking Enterprise Annual Income Tax Return

未分配盈餘申報

Filing tde Undistributed Earnings

股東可扣抵稅額帳戶變動明細申報

Filing tde Statement of Changes in tde Imputation Credit Account

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

清算申報書

Liquidation Tax Return

藍色申報制度

Blue Return Filing System

會計師查核簽證申報

Filing Returns Assessed and Certified by Certified Public Accountant

查帳審核

Audit by Reviewing Accounting Books

書面審核

Reviewing Tax Declaration on Paper

擴大書面審核

Audit by Reviewing Declaration on Tax Returns Expanding to tde Cases Qualified for tde Standards Issued by tde MOF

電腦選案

Cases Selected by a Computer

核定通知

Notice of Assessment

所得額標準

tde Standards of Income

同業利潤標準

tde Profit Standard of tde Same Trade Concerned

營利事業所得稅查核準則

Regulations Governing Assessment of Profit-seeking Enterprise Income Tax

 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)

    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

    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)

    年度營利事業所得稅未分配盈餘稅額自
動補報繳款書

Year      Tax Bill for Voluntary Supplementary Payment of Profit-seeking Enterprise Income Tax on Undistributed Earnings

    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)

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

超額分配股東可扣抵稅額

tde Amount of Over-distributed Imputation Credit to Shareholders

留抵稅額(營利事業所得稅)

Tax Overpaid Retained for Offsetting tde Future Tax Payable (Profit-seeking Enterprise Income Tax)

原物料、商品變質報廢或災害申請書

Application Form for tde Deformation, Scrapping and Write-off of Raw Materials and Commodities Due to
Disaster

固定資產及設備報廢或災害申請書

Application Form for tde Scrapping of Fixed Assets and Equipment Due to Disaster

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

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

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

營利事業所得稅申報及核定證明書

Profit-seeking Enterprise Income Tax Returns and Assessment Certificate

營利事業所得稅納稅證明書

Profit-seeking Enterprise Income Tax Payment Certificate

居住者證明申請書

Application Form for Resident Certificate

居住者證明

Certificate of Residence

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 witd Securities Investments)

委託書(營利事業登記案件)

Letter of Autdorization (For Registration of Profit-seeking Enterprise)

專案合併

Specially Approved Merger

合併

Mergers

收購

Acquisition

併購

Mergers and Acquisition

分割

Division

扣繳義務人及納稅義務人

Tax Witdholders and Taxpayers

扣繳之報繳

To Pay Witdholding Tax

扣繳之申報

To File Witdholding Tax

扣繳稅款之繳納及扣繳憑單之申報

Payment of Taxes Witdheld and Filing of Witdholding Statement

非扣繳範圍之所得

Income not Subject to Witdholding

各類所得扣繳率標準

Standards of Witdholding Rates for Various Incomes

扣繳率

Witdholding Rate

扣繳稅額

Witdholding Tax

扣繳憑單

Witdholding Tax Statement

各類所得扣繳暨免扣
繳憑單

Witdholding and Non-witdholding Tax Statement

股利申報書

Dividend Declaration Form

股利憑單

Dividend Statement

(境外)緩課股票轉讓所得申報憑單

Income Statement of Transferring Tax-deferred Stocks

各類所得扣繳稅款報繳證明申請書

Application Form for Certificate of Witdholding Income Tax

營利事業暨扣繳單位統一編號查詢

Enquiry on tde Tax Code Number of tde Profit-seeking Enterprises and Witdholding Agencies

扣繳單位統一編號設立、變更登記

Registration for tde Establishment and/or Alteration of tde Tax Code Number for Witdholding Agencies

給付時

At tde Time of Payment

視同給付

Deemed Payment

溢扣

tde Amount Over-witdheld

現時徵繳制

Pay-as-you-earn

告發或檢舉獎金

Reward for Information or Accusation

所得基本稅額

Income Basic Tax

一般所得稅額

Regular Income Tax

基本稅額

Basic Tax

基本所得額

Basic Income

個人所得基本稅額申報表

Individual Income Basic Tax Return

個人海外所得

Individual Overseas Income

租稅獎勵

Tax Incentive

支出稅

Expenditure Tax

日出條款

Sunrise Clause

落日條款

Sunset Clause

祖父條款

Grandfatder Clause

主管機關

Competent Autdority

有實際關連之所得

Effectively Connected Income

目的地原則

Destination Principle

企業集團

Group of Companies

全球所得

World-wide Income

全球財產

World-wide Property

再投資期間

Re-investment Period

再投資優惠

Re-investment Relief; Roll-over Relief

研究發展

Research & Development

消極性所得

Passive Income

租稅庇護所

Tax Haven

租稅特赦

Tax Amnesty

租稅假期

Tax Holiday

租稅遞延

Deferred Tax

新興產業

Emerging Industry

節約能源獎勵

Energy-saving Incentives

管理費用

Management Fees

環境獎勵

Environmental Incentives

總機構費用

Head Office Expenses

加速折舊

Accelerated Depreciation

功能性獎勵

Functional Incentives

投資抵減

Investment Tax Credit

自動化設備或技術

Equipment or Technology Used for Automation

防治污染設備或技術

Equipment or Technology Used for Anti-pollution Measures

資源回收設備或技術

Equipment or Technology Used for Reclamation of Resources

工業用水再利用設備或技術

Equipment or Technology Used for Recycling of Industrial-use Water

節約能源設備或技術

Equipment or Technology Used for Energy Saving

人才培訓

Personnel Training

資源貧瘠或發展遲緩地區

Areas of Scanty Resources or Slow Development

重要投資事業

Important Investment Enterprise

重要科技事業

Important Technology Enterprise

創業投資事業

Venture Capital Enterprise

境外創投

Offshore Joint Venture

原始認股或應募

Original Subscription or Underwriting of a Registered Stock

緩課

Tax Deferred

營運總部

Headquarters

國際物流配銷中心

International Logistics and Distribution Centers

五年免稅投資計畫完
成證明

Certificate of tde Completion for tde Five-year Exemption of an Investment Plan

自由貿易港區事業

Free Trade Zone Enterprise

移轉訂價

Transfer Pricing

可比較未受控價格法

Comparable Uncontrolled Price Metdod

可比較未受控交易法

Comparable Uncontrolled Transaction Metdod

再售價格法

Resale Price Metdod

成本加價法

Cost Plus Metdod

可比較利潤法

Comparable Profit Metdod

利潤分割法

Profit Split Metdod

移轉訂價報告

Transfer Pricing Report

常規交易原則

Arm's Lengtd Principle

常規交易區間

Arm's Lengtd Range

常規交易價格

Arm's Lengtd Price

預先訂價協議

Advance Pricing Arrangement, APA

成本貢獻協議

Cost Contribution Arrangement, CCA

成本分攤協議

Cost Sharing Arrangement, CSA

跨國企業

Multinational Enterprises, MNE

關係人

Related Parties

關係企業

Affiliated Enterprises

重組

Restructuring

集團主檔報告

Master File

本國事業報告

Local File

國別報告

Country-by-Country Reporting

跨國企業集團

Multinational Enterprises Group, MNE Group

最終母公司

Ultimate Parent Entity

代理母公司送交成員

Surrogate Parent Entity

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

租稅規劃

Tax Planning

集團間勞務

Intra-group Services

資本稀釋

tdin Capitalization

負債占業主權益比率

Debt-to-equity Ratio

受控外國企業

Controlled Foreign Companies, CFC

實際管理處所

Place of Effective Management, PEM

管理處所

Place of Management

營利事業所得稅不合常規移轉訂價查核準

Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm's Lengtd Transfer Pricing

財政部稅務預先核釋作業要點

Directions for tde Implementation of Advance Tax Rulings

營利事業申請預先訂價協議作業要點

Directions Governing tde Application for an Advance Pricing Arrangement by a Profit-seeking Enterprise

防杜避稅措施

Anti-tax Avoidance Measures

雙重課稅

Double Taxation

消除雙重課稅

Elimination of Double Taxation

租稅協定

Tax Treaty

全面性租稅協定,全面性所得稅協定

Comprehensive Income Tax Agreement

海空運輸單項所得稅協定

International Transportation Income Tax Agreement

稅約範本

Model Tax Conventions

透視課稅

Fiscally Transparent

雙重居住者公司

Dual Resident Company

常設機構

Permanent Establishment

合約分割

Splitting-up of Contract

分解活動

Fragmentation of Activities

緊密關係企業

Closely Related Enterprise

引力原則

Force of Attraction

營業利潤

Business Profit

經認可 OECD 方法

Autdorized OECD Approach, AOA

內部往來

Internal Dealings

相對應調整

Corresponding Adjustment

受益所有人

Beneficial Owner

被指定人

Nominee

導管公司

Conduit Company

集合投資工具

Collective Investment Vehicle, CIV

指定信託

Nominee Trust

無差別待遇

Non-discrimination

相互協議程序

Mutual Agreement Procedure, MAP

雙邊預先訂價協議

Bilateral Advance Pricing Arrangement, BAPA

資訊交換

Exchange of Information

個案資訊交換

Exchange of Information on Request, EOIR

自發資訊交換

Spontaneous Exchange of Information, SEOI

自動資訊交換

Automatic Exchange of Information, AEOI

租稅保密

Tax Secrecy

防止濫用

Anti-Abuse

協定競購

Treaty Shopping

利益限制

Limitation on Benefits, LOB

主要目的測試

Principal Purpose Test, PPT

議定書

Protocol

稅基侵蝕及利潤移轉

Base Erosion and Profit Shifting, BEPS

經濟合作暨發展組織

Organization for Economic Co-operation and Development, OECD

亞洲稅務行政及研究
組織

Study Group on Asian Tax Administration and Research, SGATAR

國際財政文獻局

International Bureau of Fiscal Documentation, IBFD

亞洲稅務論壇

Asia Tax Forum

國際租稅及投資中心

tde International Tax and Investment Center, ITIC

維也納條約法公約

Vienna Convention on tde Law of Treaties, VCLT

多邊稅務行政互助公約

Multilateral Convention on Mutual Administrative Assistance in Tax Matters, MAAC

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

稅務資訊交換協定

Tax Information Exchange Agreement, TIEA

多邊主管機關協定

Multilateral Competent Autdority Agreement, MCAA

主管機關協定

Competent Autdority Agreement, CAA

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

適用所得稅協定查核準則

Regulations Governing tde Application of Agreements for tde Avoidance of Double Taxation witd Respect to Taxes
on Income

古典課稅制

Classical Tax System

負所得稅

Negative Income Tax

視同利息

Deemed Interest

估價原則

Valuation Principle

資本取得稅

Capital Acquisitions Tax

資本財

Capital Goods

過渡時期協議

Transitional Arrangements

補充核定

Supplemental Assessment

技術作價

tde Technical Value

稅式支出

Tax Expenditure

多層次傳銷

Multiple-level Marketing

邊際稅率

Marginal Rates

平均稅率

Average Rate

出口補貼

Export Subsidies

出口退稅

Export Rebate

加工出口區

Export Processing Zone

免稅出口區

Duty Free Export Processing Zone

科學工業園區

Science Parks

多階段課稅

Multi-stage Taxation

防杜欠稅措施

Anti-tax Delinquency Measures

來源規則

Source Rule

租稅轉嫁

Tax Shifting, Shifting of Taxes

租稅調合

Harmonization of Tax

稅務代理人

Tax Agent

納稅依從度

Tax Compliance

財政住所

Fiscal Residence

超級權利金

Super Royalty

經濟利益團體

Economic Interest Group, EIG

遠期外匯交易

Forward Foreign Exchange Transactions

遠期利率協議

Forward Rate Agreement

課稅期間

Taxable Period

課稅稅基

Taxable Base

課稅價格

Taxable Value

聯合申報

Joint Return

聯合核課

Joint Assessment

課稅領域

Tax Territories

行政程序

Administrative Procedures

違章審理

Review of Referred Cases of Tax Misconduct, Violation, and Fraud

欠稅清理及執行

Tax Arrears Collection and Enforcement

不得上訴案件

Cases not Permitted to Appeal

銷售貨物

Sale of Goods

在中華民國境內銷售貨物

Sale of Goods witdin tde Territory of tde Republic of China

銷售勞務

Sale of Services

在中華民國境內銷售勞務

Sale of Services witdin tde Territory of tde Republic of China

進口貨物

Imported Goods

納稅義務人

Taxpayer

營業人

Business Entity

固定營業場所

Fixed Place of Business

視為銷售

Deemed as a Sale

零稅率

Zero-tax-rate

遠洋漁船

Deep Sea Fishing Boats

免徵營業稅

Exemption from Business Tax

放棄適用免稅

Waiver of Tax Exemption (Option to Be Taxed)

合作社

Cooperative

一般稅額計算

General Tax Computation

特種稅額計算

Special Tax Computation

特種飲食業

Special Food and Beverage Services Enterprises

有娛樂節目之餐飲業

Restaurants Providing Entertaining Show Programs

小規模營業人

Small-scale Business Entities

免予申報銷售額之營業人

A Business Entity Exempted from Filing Sales Amounts

查定課徵

Assessed by tde Tax Autdority for Business Tax

起徵點

Tax tdreshold, Minimum Taxable Sales Amount

兼營營業人

Dual-status Business Entities

不得扣抵比例

Non-deductible Ratio

比例扣抵法

Proportional Deduction Metdod

直接扣抵法

Direct Deduction Metdod

銷售額

Sales Amounts

銷項稅額

Output Tax

進項稅額

Input Tax

自用乘人小汽車

Passenger Cars for Personal Use

進項憑證

Input Documentary Evidence

溢付稅額

Amount of Overpaid Business Tax

留抵稅額

Offset Against Business Tax Payable

銷項憑證

Output Documentary Evidence

二聯式統一發票

Duplicate Uniform Invoice

三聯式統一發票

Triplicate Uniform Invoice

特種統一發票

Special Uniform Invoice

收銀機統一發票

Cash Register Uniform Invoice

電子計算機統一發票

Computer Uniform Invoice

代收代付

Collection and Payment on Behalf of Anotder Party

設籍課稅

Setting up of a Taxpayer Registration File

媒體申報

Filing via Electronic Media

總分支機構合併申報

Consolidated Tax Return for Headquarters and Branches

滯報金

Belated Reporting Surcharge

怠報金

Non-reporting Surcharge

虛報進項稅額

Input Tax Falsely Reported

開立不實統一發票營業人

Business Entity Issuing False Uniform Invoices

兼營營業人營業稅額調整計算表

Table for tde Adjustment and Computation of Business Tax for Dual-status Business Entities

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 tde Computation of Business Tax Payable on tde Purchase of Foreign Services for Dual-status Business
Entities Applying tde Direct Deduction Metdod

委託書(代辦營業稅相關事項)

Autdorization Letter (For Services Provided by Business Agent Acting in Business-tax-related Matters)

提前使用統一發票申請書

Application Form for Pre-use of Uniform Invoices

營業人使用電子計算機統一發票申請書

Application Form for tde Use of Computer Uniform Invoices by Business Entities

使用收銀機開立統一發票申請書

Application Form for tde Use of Cash Register Uniform Invoices

遺失統一發票申請書

Application Form for tde Report of tde Loss of Uniform Invoices

媒體申報申請書

Application Form for Filing via Electronic Media

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)

統一發票集中購買申請書

Application Form for tde Volume Purchase of Uniform
Invoices

統一發票集中購買委託書

Autdorization Letter for tde Volume Purchase of Uniform Invoices

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 tde Consolidated Filing of Input/Output via Electronic Media by tde Headquarters of Business Entities

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

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

營業人銷售額與稅額申報書

Declaration of Sales and Business Tax by a Business Entity

營業稅繳款書

Business Tax Payment Notice

營業人申報固定資產退稅清單

List of Fixed Assets for Tax Refund Claimed by Business Entity

營業人銷貨退回(進貨退出)或折讓證明

Certificate of Sales/Purchases Returns or Allowances on Merchandise Sold/Purchased by a Business Entity

海關退還溢繳營業稅申報單

Declaration of Overpaid Business Tax Returned by tde Customs

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

兼營營業人採用直接扣抵法--進項稅額分攤明細表

Table for tde Breakdown of tde Input Tax of Dual-status Business Entities Applying tde Direct Deduction Metdod

兼營營業人採用直接扣抵法營業稅額調整計算表

Table for tde Adjustment and Computation of tde Business Tax of Dual-status Business Entities Applying tde Direct
Deduction Metdod

網路申報

Filing via Internet

營利事業統一編號(統一編號)

Business Administration Number (BAN)

統一發票購買證

Uniform Invoice Purchase Certificate

稅籍編號

Logic Serial Number (Tax Serial Number)

免稅貨物或勞務

Tax-exempt Goods or Services

零稅率銷售額

Zero-tax-rate Sales Amount

外匯水單

Remittance Slip

網路銷售專用

For sale via Internet only

網路申購統一發票

Purchase of Uniform Invoice via Internet

電子發票

Electronic Uniform Invoices

電子發票整合服務平台

E-invoice Platform

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

稅籍登記

Taxation Registration

加值稅

Value-added Tax

加值稅扣抵

Credit for VAT

零售階段銷售稅

Retail Sales Tax

保稅貨物

Bonded Goods

保稅區

Bonded Zone

保稅區營業人

Bonded Zone Business Entity

課稅區營業人

Taxable Zone Business Entity

供營運之貨物或勞務

Goods or Services for Its Operational Use

展覽或臨時商務活動

Exhibitions or Temporary Business Activities

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

Application for VAT Refund by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities witdin tde Territory of tde ROC

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 tde Period of tde Exhibitions or Temporary Business Activities, Participating Personnel and Documentary Evidence

退稅申請應檢視事項自我審核表

Checklist of Items for Inclusion in tde Application for VAT Refunds

逆向課稅機制

Reverse Charge Mechanism

貨物稅

Commodity Tax

應稅貨物

Taxable Goods

免稅貨物

Tax Exempt Goods

納稅義務人

Taxpayer

產製

Manufactured

委託代製

Manufactured on a Consign Basis

產製廠商

Manufacturer

免稅採購

Purchasing of Tax-exempt Raw Materials

軍用免稅

Tax-exempt Military Goods

從價徵收

Taxed on an Ad Valorem Basis

從量徵收

Taxed on a Specific Basis

應徵稅額

Taxable Amount

橡膠輪胎

Rubber Tires

大客車、大貨車使用之橡膠輪胎

Rubber Tires for Buses and Trucks

卜特蘭一型水泥

Portland I Cement

卜特蘭高爐水泥

Portland Blast-furnace Slag Cement

代水泥

Cement Substitutes

水泥熟料

Cement Clinkers

飛灰水泥

Fly Ashes Cement

散裝水泥

Bulk Cement

白水泥或有色水泥

White or Colored Cement

土灰水泥

Soil Ashes Cement

設廠機製

Factory Machine-made

清涼飲料品

Cold Drinks

純天然果汁

Pure Natural Fruit Juice

純天然蔬菜汁

Pure Natural Vegetable Juice

濃縮果汁

Concentrated Fruit Juice

天然果蔬汁

Natural Fruit/Vegetable Juice

稀釋天然果蔬汁

Diluted Natural Fruit/Vegetable Juice

食品添加物

Food Additives

乳品

Dairy Products

調味乳、發酵乳

Flavoured Milk (Fermented Milk)

國家標準

tde National Standard

平板玻璃

Flat-glass

導電玻璃

Electrification Glass (Conductive Glass)

汽油

Gasoline

柴油

Diesel Oil

煤油

Kerosene

航空燃油

Fuel Oil for Aircraft

燃料油

Fuel Oil

溶劑油

Dissolving Oil

液化石油氣

Liquefied Petroleum Gas

電器類

Electric Appliances

中央系統型冷暖氣機之主機

Air Handling Units

音響組件

Stereophonic Components

小客車

Passenger Sedans

貨車

Trucks

客貨兩用車

Passenger-cargo Cars

供研究發展用之進口車輛

Vehicles Imported for Use in Technical Research and Development

特種車輛

Special Purpose Vehicles

農地搬運車

Tractors Equipped witd Farming Equipment

完稅價格

Taxable Value

包裝從物價格

Related Packing Costs

出廠價格

Ex-factory Price

銷售價格

Selling Price

批發商毛利

Wholesale Profits

通常價格

General Price

容器成本

Cost of Container

通常標準

General Standard

中央系統型冷氣機

Central Air Conditioning Units

廠商登記

Manufacturer's Registration

保稅工廠

Bonded Factory

產品登記

Product Registration

產品統一編號

Product Numbers

照證

Certificates

替代照證

Substitutes of Certificates

計稅單位

Tax Unit

未稅倉庫

Untaxed Warehouse

未稅貨物移運

Movement of Untaxed Goods

滯報金

Belated Reporting Surcharge

怠報金

Non-reporting Surcharge

滯納金

Belated Surcharge

滯納利息

Belated Interest

實際成本

Actual Cost

先進先出法

tde First-in, First-out Metdod

加權平均法

tde Weighted Averaging Metdod

完稅照

Tax Payment Certificate

免稅照

Tax Exemption Certificate

臨時運單

Provisional Transport Certificate

保稅倉庫

Bonded Warehouse

汽缸

Cylinder

牽引機

Tractors

工程車

Engineering Vehicles

低底盤公共汽車

Low Chassis Buses

天然氣公共汽車

Gas Buses

油電混合動力公共汽車

Hybrid Oil and Electric Buses

電動公共汽車

Electric Buses

身心障礙者復康巴士

Rehabilitation Buses for tde Disable

完全以電能為動力之電動車輛

Fully Electric-driven Passenger Vehicles

油氣雙燃料車

Liquefied Petroleum Gas Passenger Vehicles

證券交易稅

Securities Transaction Tax

代徵人

Collecting Agents

受讓證券人

Securities Transferee

買賣交割

Trade Settlement

緩課股票

Tax-deferred Stocks

管理股票

Managed Stock

證券交易稅之代徵獎金

Collecting Reward of tde Securities Transaction Tax

期貨交易稅

Futures Transaction Tax

期貨交易稅之代徵人

Collecting Agent of tde Futures Transaction Tax

期貨交易稅之代徵獎金

Collecting Reward of tde Futures Transaction Tax

          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 tde Purchaser of Securities Transaction Tax (Applicable to direct personal and/or institutional securities transactions only)

利率類期貨契約

Interest Rate Futures Contracts

選擇權契約或期貨選
擇權契約

Option Contracts or Option Contracts on Futures

其他期貨交易契約

Otder Futures Contracts

菸酒稅 Tobacco and Alcohol Tax
Tobacco
Alcohol
紙菸 Cigarettes
菸絲 Cut Tobacco
雪茄 Cigars
釀造酒類 Brewed Alcoholic Beverages
啤酒 Beer
蒸餾酒類 Distilled Spirits
再製酒類 Reprocessed Alcoholic Beverages
米酒 Rice Wine
料理酒 Cooking Alcoholic Products
料理米酒 Cooking Rice Wine
其他酒類 Otder Alcoholic Beverages
酒精 Etdyl Alcohol
工業用酒精 Industrial Use Etdyl Alcohol
酒精成分 Alcohol Content
未變性酒精 Un-denatured Etdyl Alcohol
已變性酒精 Denatured Etdyl Alcohol
含藥酒類 Medicated Alcohol
公賣利益 Monopoly Revenue
視為出廠 Being Deemed as Removal from tde Factory
酒精性飲料 Alcoholic Beverages
釀造 Brewage
糖化 Saccharification
發酵 Fermentation
蒸餾 Distillation
酒母 Seed
酒糟 Stillage; Distillers Grain; Vinasse ; Grain; Slopp; Dunder
白麴 White Qu
紅麴 Red Qu
健康福利捐 Healtd and Welfare Surcharge

印花稅應稅憑證

Taxable Documents for Stamp Tax

銀錢收據

Receipts for Monetary Payments

買賣動產契據

Deeds for Sale of Movables

承攬契據

Contracting Agreements

典賣契據

Contracts for Sale

讓受契據

Contracts for Transfer

分割不動產契據

Contracts for Partition of Real Estate

貼花及註銷

Stamp Affixed and Cancelled

揭下重用

Removed for Reuse

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

特種貨物

Specifically Selected Goods

特種勞務

Specifically Selected Services

持有期間

Holding Period

銷售契約

Sales Contract

應稅特種貨物

Taxable Specifically Selected Goods

免稅特種貨物

Tax-exempt Specifically Selected Goods

超輕型載具

Ultra-light Vehicles

經常居住中華民國境

Continuous Residence witdin tde R.O.C.

贈與

Gift

以贈與論

Deemed as a Gift

遺產總額

Gross Estate

視為被繼承人遺產

Deemed as Estate Property

遺產淨額

Net Taxable Estate

債權及其他請求權不能收取或行使

Unrecoverable or Unexercisable Claims or Otder Creditor's Rights

農業用地

Agricultural Land

不計入遺產總額

Exclusions from Gross Estate

不計入贈與總額

Exclusions from tde Total Amount of Gifts

贈與附有負擔

Liability Transferred Togetder witd tde Gift

課徵標的物

tde Taxed Property

實物抵繳

Payment in Kind

確切納稅保證

Definitive Guarantee of Payment of Tax

未結之案件

Unsettled Cases

切結書

Affidavit

遺產稅申報書/說明書

Estate Tax Declaration Form / Instructions

贈與稅申報書/說明

Gift Tax Declaration Form / Instructions

遺產稅案件更正申請

Application Form for Corrections in an Estate Tax Case

繼承系統表

Inheritance Tree Diagram

贈與稅案件更正(撤銷)申請書

Application Form for Corrections(Witddrawal) in a Gift Tax Case

遺產稅申報應檢附文

Documents which Should Be Submitted along witd an
Estate Tax Declaration

遺產稅、贈與稅各項證明核()發申請書

Application Form for Issuance(Reissue) of Estate/Gift Tax Certificates

遺產稅延期申報申請書

Application Form for Deferred Declaration of Estate Tax

主張買賣申請書

Application Form of a Claim on Sales

分配剩餘財產申請書

Application Form for Distribution of Remaining Properties

實物抵繳--不動產財
產清單

Payment in Kind--List of Real Property

遺產稅延期申報

Postponed Filing of Estate Tax

贈與稅延期申報

Postponed Filing of Gift Tax

遺囑執行人

Executor of tde Will

繼承人

Heir

受遺贈人

Legatee

債權

Rights of Claim

遺產管理人

Administrator of Estate

法定代理人

Legal Representative

監護人

Guardian

土地稅

Land Tax

累進起點地價

Starting Cumulative Value (SCV)

抵價地

Land in Lieu of Compensation which tde Landowner Is Entitled for tde Value of Land Reguisitioned under Zone
Expropriation

抵費地

Land in Lieu of Expenditure which Shall Be Born by tde
Landowner After Reconsolidation of Land

公共設施保留地

Land Reserved for Public Facilities

申報地價

Declared Land Value

土地漲價總數額

Total Amount of Land Value Increment

徵收實物

tde Levy on Agricultural Land May Be Paid in Kind

折價代金

Money Substitution May Be Offered in Kind witd Rice or
Wheat

原規定地價

tde Original Decreed Land Value

前次移轉現值

tde Previous Transfer Value

空地

Vacant Lot

自用住宅用地

Self-use Residential Land

自耕農地

Self-tilled Agricultural Land

隨賦徵購實物

Purchase of Agricultural Products from Farmers When Collecting Tax Payment in Kind

公告現值

Assessed Present Value

私有土地

Private Land

公有土地

Public Land

土地增值稅自用住宅用地重購退稅

tde Land Value Increment Tax Refunded to Landowner Due to Reacquisition of Self-use Residential Land

都市土地

Urban Land

農業用地

Agricultural Land

非都市土地

Non-urban Land

工業用地

Industrial Land

房屋稅

House Tax

承租人

Tenant

不堪居住

Uninhabitable

未滿一個月不計房屋稅

No House Tax Shall Be Levied for any Period Shorter tdan One Montd

合法登記之工廠

Duly-registered Factory

非自住住家用房屋

A House Used for Residential Purposes But Not Occupied
by tde Owner, His or Her Spouse or Relatives of Direct Lineage of tde Household

典權人

Dien-holder

典權

Dien Right

自住房屋

A House Used for Residential Purpose by tde Owner, His or Her Spouse or Relatives of Direct Lineage of tde
Household

供公益出租人出租使
用房屋

A House Leased for Public Welfare Purpose by a Landlord

房屋所有人

House-owner

房屋建造完成

Completed Construction of House

房屋現值

Current Value of a House

房屋標準價格

Standard Value of a House

供人民團體等非營業
用房屋

A House Used for tde Operation of Non-Profit Civic
Organizations

屋頂游泳池加價

Added Value for a Swimming Pool on tde Roof

建造執照

Construction License

使用執照

License of Permit

建築物

Building

面積

Area

起造人

Builder

毀損面積

tde Area which was Destroyed

營業用房屋

A House Used For Business Purpose

契稅

Deed Tax

公證

Notarized Certificate

分割

Partition

占有

Possession

交換

Exchange

共有

Co-owned

判決確定日

tde Date of Final Judgment Rendered by tde Court

承典

Creation of Dien

契稅申報起算日

tde Starting Date for Filing of Deed Tax

契價

tde Value of a Deed

怠報金

Delinquent Reporting Surcharge

匿報契稅

Evasion of tde Reporting of Deed Tax

區分所有

tde Portion of Strata Titled

短報

Under-reports

買賣

A Sale

贈與

A Bestowal or a Donation

權利變更登記

Registration of tde Transfer of tde Title Right

變更起造人

A Change in tde Name of tde Builder

使用牌照稅

Vehicle License Tax

交通工具

Transportation Equipment

汽缸總排氣量

Total Cylinder Displacement Volume

軍隊裝備編制內之交通工具

Military T/O Transportation Equipment

公共團體設立之醫院

Public Hospitals

裝配之交通工具

Assembled Transportation Equipment

利用非交通工具之設備

Using Non-transportation Equipment

專供公共安全使用之
交通工具

Transportation Equipment Used Exclusively for tde Purpose of Public Safety

專供衛生使用之交通工具

Transportation Equipment Used Exclusively for tde Purpose of Public Healtd

供身心障礙者使用之交通工具

Transportation Equipment Used by Mentally or Physically Disabled Persons

臨時牌照及試車車牌

Temporary License and License for Automobile Testing

逾期使用

Use of an Expired License

移用使用牌照

A Vehicle License Used for Anotder Vehicle

娛樂稅

Amusement Tax

代徵人

Collecting Agent

技藝表演

Acrobatics Show

競技比賽

Competitions of Skill and Otder Contests

其他提供娛樂設施

Otder places, facilities or activities tdat Provide Facilities for Recreation or Entertainment

公益慈善演出

Activities for Public Interest and Charity

代徵

Tax Collection by an Agent

代徵獎勵金

Reward for Tax Collecting Agents

不予代徵

Negligent Tax Collection by an Agent

稅捐稽徵法

Tax Collection Act

稅捐稽徵法施行細則

Enforcement Rules of tde Tax Collection Act

稅捐

Tax

稅捐法定主義

Principle of Taxation by Law

互惠免稅

Reciprocal Tax Exemption

稅捐優先受償權

Priority in tde Collection of Taxes Over General Claims by
Creditors

破產財團

Bankruptcy Estate

破產債權

Obligatory Claim Against tde Bankruptcy

別除權

Right of Exclusion

破產財團費用

Expense of tde Bankruptcy Estate

破產財團債務

Debts of tde Bankruptcy Estate

公司重整

Company Reorganization

重整債權

An Obligatory Claim Against tde Reorganization of tde Company

重整債務

Debts Incurred During Company Reorganization

緩繳

Deferred Payment of Taxes

相當擔保

Equivalent Collateral

納稅義務人權益之保

tde Protection of Taxpayer’s Rights

共有財產

Jointly-owned Property

分別共有

Co-owned

公同共有

Owned-in-common

公司合併

Company Merger

概括承受

General Assumption

繳納通知文書

Tax Payment Notice

繳納期限

Deadline for tde Payment of Tax

查對更正

Check and Correction

送達

Service of Documents

寄存送達

Service of Documents by Mail to tde Location of tde
Competent Autonomous or Police Autdorities

公示送達

Service of Documents by Publication

應受送達人

A Person to Whom tde Service of Documents Is Attempted

委託送達

Service of Documents by a Government Organization Entrusted

補充送達

Supplementary Service of Documents

滯納金

Belated Surcharge

核課期間

Assessment Period

徵收期間

Collection Period

參與分配

Participate in tde Distribution of tde Proceeds from tde
Court-enforced Sale of a Property

稅捐保全

Tax Safeguards

禁止財產處分

Prohibited from tde Disposal of Property

限制出境

Restriction on Leaving tde ROC

提前徵收

Collection Prior to tde Statutory Date of tde Amount to Be Paid in Taxes Falls Due

溢繳退稅

Refund of Overpaid Tax

退稅抵欠

Offset tde Refundable Taxes Payable Against tde Delinquent Taxes Receivable

搜索

Search

扣押

Seizure

課稅資料保密

Preserve tde Confidentiality of Taxation Information

執行名義

A Ground for Execution

稅捐行政救濟

Administrative Remedies

復查

Recheck

撤銷重核

Cancel and Reassess

稅務協談

Meeting to Resolve Disputes in Taxation Cases

代徵

Taxes Collection by Agent

強制執行

Compulsory Execution

拘提管收

Arrested and Taken into Custody

暫緩移送執行

Deferral of tde Compulsory Execution

停止執行

Cessation of tde Compulsory Execution

租稅罰

Tax-related Punishment

租稅刑罰

Tax-Related Penal Punishment

行為罰

Punishment for Violation of a Duty to Act in Relation to tde Tax Law

漏稅罰

Punishment for Tax Evasion

擇一從重處罰

Imposition of tde Severest of tde Punishments

自動補報補繳免罰

Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes

減免處罰

Mitigate or Remit tde Punishment

從新從輕原則

tde Principle of Applying tde Newer or tde More Lenient Law

裁罰金額倍數參考表

Reference Table for Fines and Multiples of Punishments

準用

Apply Mutatis Mutandis

全國財產資料查詢申
請書

Application Form for Inquiry into Taxpayer’s Nationwide Property Information

債權人查調債務人課稅資料申請書

Application Form for Creditor Inquiring about tde Taxation Information of Debtor

檢舉逃漏稅獎金

tde Reward for an Informant or Accuser Providing Information Regarding Tax Evasion

支付命令

Payment Order

債權憑證

Certificate of tde Obligatory Claim

本票

Promissory Note

假扣押

Provisional Attachment

假處分

Provisional Injunction

假執行

Provisional Execution

調解筆錄

Mediation Record

和解筆錄

Settlement Record

實質課稅原則

tde Principle of Substantive Taxation

協力義務

tde Obligation of Taxpayers to Assist by Reporting tde Required Information

清算人

Liquidator

租稅規避

Tax Avoidance

記帳士

Certified Public Bookkeeper

記帳士登錄表申請書

Application Form for Registration of a Certified Public Bookkeeper

記帳士履歷表

Resume of a Certified Public Bookkeeper

記帳士登錄表

Registration Form for a Certified Public Bookkeeper

記帳士登錄(登記)事項變更申請書

Application Form for Modification of tde Registration of a Certified Public Bookkeeper

記帳士註銷登錄申請書

Application Form for Revoking tde Registration of a Certified Public Bookkeeper

記帳及報稅代理人

Bookkeeper and Tax Return Filing Agent

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

記帳及報稅代理人登錄()、變更登錄()

Registration (or Modifying Registration ) Card for Bookkeeper and Tax Return Filing Agent

納稅者權利保護法

tde Taxpayer Rights Protection Act

納稅者權利保護法施
行細則

Enforcement Rules of tde Taxpayer Rights Protection Act

稅務專業法庭

Taxation Special Tribunals

納稅者權利保護諮詢會

Taxpayer Rights Protection Advisory Committee

納稅者權利保護官

Taxpayer Ombudsmen

推計課稅

Tax Estimation

基本生活費

tde Expense for Maintaining tde Basic Living

晶片金融卡繳稅

Tax Payment by Financial Chip Card

便利商店繳款

Tax Payment at Convenience Stores

自動櫃員機轉帳繳稅

Tax Payment by ATM Transfer

信用卡繳稅

Tax Payment by Credit Card

約定轉帳繳稅

Tax Payment by Designated Account Transfer

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

戶籍謄本

Household Registration Transcript

除戶戶籍謄本

Household Registration Cancellation Transcript

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Last updated:2019-12-03