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賦稅業務中英文詞彙對照表 | |||
項次 | 類別 | 中文詞彙 | 英文詞彙 |
一、所得稅 | |||
1 | 所得稅 | 綜合所得稅 | Individual Income Tax |
2 | 所得稅 | 綜合所得稅結算申報書 | Individual Income Tax Return |
1 | 所得稅 | 所得基本稅額 | Income Basic Tax |
4 | 所得稅 | 一般所得稅額 | Regular Income Tax |
5 | 所得稅 | 基本稅額 | Basic Tax |
6 | 所得稅 | 基本所得額 | Basic Income |
7 | 所得稅 | 多層次傳銷 | Multiple-Level Marketing |
8 | 所得稅 | 非現金捐贈 | Non-Cash Donation |
9 | 所得稅 | 常設機構 | Permanent Establishment |
10 | 所得稅 | 移轉訂價 | Transfer Pricing |
11 | 所得稅 | 消除雙重課稅 | Elimination of Double Taxation |
12 | 所得稅 | 無差別待遇 | Non-Discrimination |
13 | 所得稅 | 相互協議程序 | Mutual Agreement Procedure |
14 | 所得稅 | 資訊交換 | Exchange of Information |
15 | 所得稅 | 營業利潤 | Business Profit |
16 | 所得稅 | 各類所得扣繳稅款報繳證明申請書 | Application Form for Certificate of Withholding Income Tax |
17 | 所得稅 | 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 |
18 | 所得稅 | 股利申報書 | Dividend Declaration Form |
19 | 所得稅 | (境外)緩課股票轉讓所得申報憑單 | Income Statement of Transferring Tax-Deferred Stocks |
20 | 所得稅 | 個人災害損失申報(核定)表 | Application(Assessment) Form for Personal Loss in Disaster |
21 | 所得稅 | 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 |
22 | 所得稅 | 外籍人士稅務講習及座談 | Taxation Forum and Seminar for Aliens |
23 | 所得稅 | 外籍人士綜合所得稅扣繳實務 | Withholding Practice of Individual Income Tax for Aliens |
24 | 所得稅 | 外籍人士綜合所得稅結算申報實務 | Filing Practice of Individual Income Tax Return for Aliens |
所得稅 | |||
25 | 所得稅 | __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 __ |
26 | 所得稅 | 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) |
27 | 所得稅 | 個人一時貿易資料申報書 | Declaration Form for Individual Income Derived from Incidental Trading |
28 | 所得稅 | 執行業務所得 | Income from Professional Practice |
29 | 所得稅 | 執行業務者 | Professional Practitioner |
30 | 所得稅 | 執行業務者使用機器記帳申請書 | Application Form for Professional Practitioners Using Electronic Bookkeeping |
31 | 所得稅 | 扣除額 | Deduction |
32 | 所得稅 | 人 | Person |
33 | 所得稅 | 不可抗力之災害 | A Disaster Caused by Force Majeure |
34 | 所得稅 | 中華民國境內居住之個人 | Resident of the Republic of China |
35 | 所得稅 | 他人 | Others |
36 | 所得稅 | 可扣抵稅額(綜合所得稅) | Inputation Tax Credit (Individual Income Tax) |
37 | 所得稅 | 申報納稅 | Filing of Tax Returns and Payment of Tax |
38 | 所得稅 | 申報期限 | Deadline for the Filing of Income Tax Returns |
39 | 所得稅 | 交換 | Exchange |
40 | 所得稅 | 列舉扣除額 | Itemized Deduction |
41 | 所得稅 | 合併報繳 | Consolidated Declaration and Payment by Taxpayers |
42 | 所得稅 | 在校就學 | Studying at School |
43 | 所得稅 | 扣繳率 | Withholding Rate |
44 | 所得稅 | 扣繳稅額 | Withholding Tax |
45 | 所得稅 | 扣繳憑單 | Withholding Statement |
46 | 所得稅 | 扣繳辦法 | Withholding Regulations |
47 | 所得稅 | 自力耕作漁牧林礦所得 | Income from Self-undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining |
48 | 所得稅 | 自用住宅 | Owner-occupied Residence |
49 | 所得稅 | 自宅重購稅額退抵 | Deduction or Refund for Repurchase of Owner-occupied Residence |
50 | 所得稅 | 免稅額 | Exemption |
51 | 所得稅 | 免辦結算申報 | Exemption from Filing an Income Tax Returns |
52 | 所得稅 | 利息所得 | Interest Income |
53 | 所得稅 | 災害損失(綜合所得稅) | Losses from Disaster (Individual Income Tax) |
54 | 所得稅 | 依規定稅率納稅 | To Pay Tax in Accordance with the Legal Tax Rate |
55 | 所得稅 | 其他所得 | Other Income |
56 | 所得稅 | 押金 | Deposit |
57 | 所得稅 | 版稅 | Proceeds from Copyrights |
58 | 所得稅 | 直系尊親屬 | Lineal Ascendant |
59 | 所得稅 | 金融機構 | Financial Institution |
60 | 所得稅 | 非中華民國境內居住之個人 | Non-resident of the Republic of China |
61 | 所得稅 | 非扣繳範圍之所得 | Income not Subject to Withholding |
62 | 所得稅 | 保險費 | Insurance Premium |
63 | 所得稅 | 盈餘總額 | Gross Surplus Profit |
64 | 所得稅 | 銀行業通行之存款利率 | The Prevailing Deposit Interest Rates of Domestic Banks |
65 | 所得稅 | 軍人薪餉 | Salaries of Military Personnel |
66 | 所得稅 | 個人 | Individual |
67 | 所得稅 | 捐贈 | Donation |
68 | 所得稅 | 核定稅額通知書 | Notice for Assessment of Tax |
69 | 所得稅 | 特支費 | Special Disbursement |
70 | 所得稅 | 特別扣除額 | Special Deduction |
71 | 所得稅 | 租賃所得 | Income from Lease |
72 | 所得稅 | 納稅義務人(綜合所得稅) | Taxpayer (Individual Income Tax) |
73 | 所得稅 | 財產交易所得 | Income from Property Transactions |
74 | 所得稅 | 財產交易損失 | Loss from Property Transactions |
75 | 所得稅 | 退休金 | Retirement Pay |
76 | 所得稅 | 退職金 | Separation Pay |
77 | 所得稅 | 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 |
78 | 所得稅 | 教育學費 | Tuition |
79 | 所得稅 | 教育學費特別扣除 | Special Deduction for Educational Tuition |
80 | 所得稅 | 終身俸 | Life-time Pension |
81 | 所得稅 | 扣繳之報繳 | To Pay Withholding Tax |
82 | 所得稅 | 扣繳之申報 | To File Withholding Tax |
83 | 所得稅 | 就源扣繳 | Tax Withheld at Source |
84 | 所得稅 | 期貨交易所得 | Income from Futures Transactions |
85 | 所得稅 | 身心障礙特別扣除 | Special Deduction for the Disabled or Handicapped |
86 | 所得稅 | 無謀生能力者 | Being Incapable of Earning a Livelihood |
87 | 所得稅 | 結算申報(綜合所得稅) | Annual Income Tax Return (Individual Income Tax) |
88 | 所得稅 | 給付時 | At the Time of Payment |
89 | 所得稅 | 視同給付 | Deemed Payment |
90 | 所得稅 | 損害賠償金 | Compensation for Death or Injury |
91 | 所得稅 | 溢扣 | The Amount Over-withheld |
92 | 所得稅 | 當地一般租金 | The Local Prevailing Rental Standard |
93 | 所得稅 | 資遣費 | Severance Pay |
94 | 所得稅 | 實物配給或代金 | Allowance in Kind or Cash |
95 | 所得稅 | 綜合所得淨額 | The Net Consolidated Income |
96 | 所得稅 | 綜合所得總額 | The Gross Consolidated Income |
97 | 所得稅 | 撫卹金 | Survivor's Compensation |
98 | 所得稅 | 標準扣除額 | Standard Deduction |
99 | 所得稅 | 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 |
100 | 所得稅 | 課稅年度 | Taxable Year |
101 | 所得稅 | 儲蓄投資特別扣除 | Special Deduction for Savings and Investment |
102 | 所得稅 | 應納稅額 | Tax Payable |
103 | 所得稅 | 營利所得 | Income from Profit-seeking |
104 | 所得稅 | 薪資所得 | Income from Salaries and Wages |
105 | 所得稅 | 薪資所得特別扣除 | Special Deduction of Income from Salaries/Wages |
106 | 所得稅 | 購屋借款利息 | Interest on a House Mortgage |
107 | 所得稅 | 醫藥及生育費 | Medical and Maternity Expenses |
108 | 所得稅 | 離職金 | Resignation Pay |
109 | 所得稅 | 證券交易所得 | Gains Derived from the Securities Transactions |
110 | 所得稅 | 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 |
111 | 所得稅 | 權利金所得 | Income from Royalties |
112 | 所得稅 | 變動所得 | Variable Income |
113 | 所得稅 | 簡式申報書 | Concise Return Form |
114 | 所得稅 | 必要損耗及費用 | Necessary Depreciation and Expenses |
115 | 所得稅 | 扶養親屬 | Dependents |
116 | 所得稅 | 實物所得 | Income in Kind |
117 | 所得稅 | 屬地主義 | Territorial Principle |
118 | 所得稅 | 營利事業 | Profit-seeking Enterprise |
119 | 所得稅 | 小規模營利事業 | Small-scale Profit-seeking Enterprise |
120 | 所得稅 | 公有事業 | Public-owned Enterprise |
121 | 所得稅 | 營業代理人 | Business Agent |
122 | 所得稅 | 國際金融業務分行 | Off-shore Banking Units;Offshore Banking Branches |
123 | 所得稅 | 教育文化公益慈善機關或團體 | Educational, Cultural, Public Welfare or Charitable Organizations or Institutions |
124 | 所得稅 | 營利事業所得額 | The Amount of the Profit-seeking Enterprise Income |
125 | 所得稅 | 中華民國來源所得 | Income from Sources in the Republic of China |
126 | 所得稅 | 分離課稅 | Taxed Separately |
127 | 所得稅 | 短期票券 | Short-term Commercial Papers |
128 | 所得稅 | 會計帳簿及憑證 | Account Books and Vouchers |
129 | 所得稅 | 會計年度 | Fiscal Year |
130 | 所得稅 | 會計基礎 | Accounting Basis |
131 | 所得稅 | 扣繳義務人及納稅義務人 | Tax Withholders and Taxpayers |
132 | 所得稅 | 扣繳稅款之繳納及扣繳憑單之申報 | Payment of Taxes Withheld and Filing of Withholding Statement |
133 | 所得稅 | 各類所得扣繳率標準 | Standards of Withholding Rates for Various Incomes |
134 | 所得稅 | 暫繳申報 | Provisional Income Tax Return |
135 | 所得稅 | 會計師查核簽證申報 | Filing Returns Assessed and Certified by Certified Public Accountant |
136 | 所得稅 | 營利事業所得稅結算申報書 | Profit-Seeking Enterprise Annual Income Tax Return |
137 | 所得稅 | 催報 | To Urge to File Tax Returns |
138 | 所得稅 | 滯報金(營利事業所得稅) | Delinquent Reporting Surcharge(Profit-seeking Enterprise Income Tax) |
139 | 所得稅 | 怠報金(營利事業所得稅) | Non-Reporting Surcharge(Profit-seeking Enterprise Income Tax) |
140 | 所得稅 | 決算申報 | A Current Final Report on Total Business Income |
141 | 所得稅 | 清算申報 | A Current Final Report on Income Earned from Liquidation |
142 | 所得稅 | 清算期間 | Period of Liquidation |
143 | 所得稅 | 清算所得 | Liquidation Income |
144 | 所得稅 | 國外稅額扣抵 | Foreign Tax Credit |
145 | 所得稅 | 大陸及港澳地區課稅規定 | The Regulations of Taxes for Mainland, Hong Kong and Macao Areas |
146 | 所得稅 | 所得額標準 | The Standards of Income |
147 | 所得稅 | 同業利潤標準 | The Profit Standard of the Same Trade Concerned |
148 | 所得稅 | 營利事業所得稅查核準則 | Regulations Governing Assessment of Profit-seeking Enterprise Income Tax |
149 | 所得稅 | 查帳審核 | Audit by Reviewing Accounting Books |
150 | 所得稅 | 書面審核 | Reviewing Tax Declaration on Paper |
151 | 所得稅 | 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 |
152 | 所得稅 | 電腦選案 | Cases Selected by a Computer |
153 | 所得稅 | 實際成本 | Actual Cost |
154 | 所得稅 | 資本支出 | Capital Expenditures |
155 | 所得稅 | 固定資產 | Fixed Assets |
156 | 所得稅 | 耐用年數 | Service Life |
157 | 所得稅 | 殘值 | Residual Value |
158 | 所得稅 | 資產重估價 | Assets Revaluation |
159 | 所得稅 | 原物料耗用通常水準 | Common Level of Materials and Supplies Being Used for Production |
160 | 所得稅 | 盈虧互抵 | Offset between Profits and Losses |
161 | 所得稅 | 災害損失(營利事業所得稅) | Losses from Disaster (Profit-seeking Enterprise Income Tax) |
162 | 所得稅 | 融資租賃 | Financial Leasing |
163 | 所得稅 | 營業常規 | Regular Business Practice |
164 | 所得稅 | 兩稅合一制 | Integrated Income Tax System |
165 | 所得稅 | 股利總額 | The Gross Amount of Dividends |
166 | 所得稅 | 股東可扣抵稅額帳戶 | Imputation Credit Account |
167 | 所得稅 | 股東可扣抵稅額帳戶變動明細申報 | Filing the Statement of Changes in the Imputation Credit Account |
168 | 所得稅 | 稅額扣抵比率 | Tax Deduction Ratio |
169 | 所得稅 | 稅額扣抵比率上限 | Upper Limit of Tax Deduction Ratio |
170 | 所得稅 | 超額分配股東可扣抵稅額 | The Amount of Over-Distributed Imputation Credit to Shareholders |
171 | 所得稅 | 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) |
172 | 所得稅 | 未分配盈餘 | Undistributed Surplus Earnings |
173 | 所得稅 | 未分配盈餘申報 | Filing the Undistributed Earnings |
174 | 所得稅 | 賦稅減免獎勵 | Tax Incentive |
175 | 所得稅 | 一時貿易之盈餘 | Earnings Derived from Incidental Trading Activities by An Individual |
176 | 所得稅 | 物價指數連動法 | Indexation |
177 | 所得稅 | 現時徵繳制 | Pay-As-You-Earn |
178 | 所得稅 | S公司 | S-Corporation |
179 | 所得稅 | 一人公司 | One-man Corporation |
180 | 所得稅 | 二手貨 | Used Goods |
181 | 所得稅 | 人權及租稅 | Human Rights and Taxation |
182 | 所得稅 | 子公司 | Subsidiary Company |
183 | 所得稅 | 小規模公司 | Small-scale Business Corporation |
184 | 所得稅 | 小規模企業減免額 | Deduction or Exemption for Small Business |
185 | 所得稅 | 小額所得減免額 | Small Income Deduction or Exemption |
186 | 所得稅 | 工商利潤稅 | Tax on Industrial and Commercial Profits |
187 | 所得稅 | 已繳納公司稅之盈餘所分配之股利 | Dividends Derived from Earnings after Tax |
188 | 所得稅 | 不納入課稅 | Income Excluded from Taxation |
189 | 所得稅 | 不動產利得稅 | Immovable Property Gains Tax |
190 | 所得稅 | 引力原則 | Force of Attraction |
191 | 所得稅 | 支出稅 | Expenditure Tax |
192 | 所得稅 | 日出條款 | Sunrise Clause |
193 | 所得稅 | 落日條款 | Sunset Clause |
194 | 所得稅 | 祖父條款 | Grandfather Clause |
195 | 所得稅 | 主管機關 | Competent Authority |
196 | 所得稅 | 出口補貼 | Export Subsidies |
197 | 所得稅 | 出口退稅 | Export Rebate |
198 | 所得稅 | 加工出口區 | Export Processing Zone |
199 | 所得稅 | 可比較未受控價格法 | Comparable Uncontrolled Price Method |
200 | 所得稅 | 古典課稅制 | Classical Tax System |
201 | 所得稅 | 外國個人控股公司 | Foreign Personal Holding Company, FPHC |
202 | 所得稅 | 外國銷貨公司 | Foreign Sales Corporation, FSC |
203 | 所得稅 | 所得平均法 | Averaging of Income |
204 | 所得稅 | 未繳納公司稅盈餘所分配之股利 | Dividends Derived from Earnings before Tax |
205 | 所得稅 | 母公司 | Parent Company |
206 | 所得稅 | 有實際關連之所得 | Effectively Connected Income |
207 | 所得稅 | 目的地原則 | Destination Principle |
208 | 所得稅 | 企業集團 | Group of Companies |
209 | 所得稅 | 全球所得 | World-wide Income |
210 | 所得稅 | 全球財產 | World-wide Property |
211 | 所得稅 | 再投資期間 | Re-investment Period |
212 | 所得稅 | 再投資優惠 | Re-investment Relief;Roll-over Relief |
213 | 所得稅 | 再售價格法 | Resale Price Method |
214 | 所得稅 | 同時查核 | Simultaneous Tax Audit |
215 | 所得稅 | 名目資本 | Nominal Capital |
216 | 所得稅 | 合併 | Mergers |
217 | 所得稅 | 地方政府、免稅額、課稅權 | Local Authority, Exemption, Taxing Power |
218 | 所得稅 | 地方稅 | Local Tax |
219 | 所得稅 | 多邊租稅協定 | Multilateral Tax Treaties |
220 | 所得稅 | 多國籍企業 | Multinational Enterprises |
221 | 所得稅 | 多階段課稅 | Multi-stage Taxation |
222 | 所得稅 | 年金計畫 | Pension Schemes |
223 | 所得稅 | 成本分攤協議 | Cost Sharing Agreements |
224 | 所得稅 | 成本加價法 | Cost Plus Method |
225 | 所得稅 | 扣繳稅款之扣抵 | Withholding Tax Credit |
226 | 所得稅 | 收入分成 | Revenue Sharing |
227 | 所得稅 | 有限合夥 | Limited Partnership |
228 | 所得稅 | 老人減免額 | Exemption for the Elderly |
229 | 所得稅 | 自由貿易 | Free Trade |
230 | 所得稅 | 利潤稅 | Profits Tax |
231 | 所得稅 | 技術協助費 | Technical Assistance Fee |
232 | 所得稅 | 投資公司 | Investment Company |
233 | 所得稅 | 投資所得 | Investment Income |
234 | 所得稅 | 投資信託 | Investment Trust |
235 | 所得稅 | 證券投資(間接投資) | Portfolio Investment (indirect investment) |
236 | 所得稅 | 投資減除額 | Investment Deduction |
237 | 所得稅 | 投資稅額扣抵 | Investment Tax Credit |
238 | 所得稅 | 投資準備 | Investment Reserve |
239 | 所得稅 | 防杜避稅措施 | Anti-Tax avoidance Measures |
240 | 所得稅 | 防杜欠稅措施 | Anti-Tax delinquency Measures |
241 | 所得稅 | 來源地證明 | Certificate of Origin |
242 | 所得稅 | 來源規則 | Source Rule |
243 | 所得稅 | 受託人 | Trustee |
244 | 所得稅 | 受控之外國公司 | Controlled Foreign Corporation, CFC |
245 | 所得稅 | 受僱所得 | Income from Employment |
246 | 所得稅 | 固定場所 | Fixed Place |
247 | 所得稅 | 定率國外稅額扣抵 | Fixed Foreign Tax Credit |
248 | 所得稅 | 定額課稅 | Lump-sum Tax |
249 | 所得稅 | 居住地之變更 | Change of Residence |
250 | 所得稅 | 居住者外國人 | Resident Alien |
251 | 所得稅 | 所得來源 | Source of Income |
252 | 所得稅 | 所得稅平均稅率 | Average Rate of Income Tax |
253 | 所得稅 | 所得稅額扣抵 | Income Tax Credit |
254 | 所得稅 | 非居住者 | Non-Resident |
255 | 所得稅 | 非居住者外國人 | Non-Resident Alien |
256 | 所得稅 | 非勤勞所得 | Unearned Income |
257 | 所得稅 | 非課稅所得 | Non-taxable Income |
258 | 所得稅 | 非課稅資產 | Non-taxable Assets |
259 | 所得稅 | 非營利團體 | Non-profit Organization |
260 | 所得稅 | 信託不動產 | Estate in Trust |
261 | 所得稅 | 孩童減免額 | Child Deduction or Exemption |
262 | 所得稅 | 孩童照顧支出 | Child Care Expenditure |
263 | 所得稅 | 盈餘準備 | Reserves |
264 | 所得稅 | 相互協助 | Mutual Assistance |
265 | 所得稅 | 共同基金 | Mutual Fund |
266 | 所得稅 | 研究發展 | Research & Development |
267 | 所得稅 | 負所得稅 | Negative Income Tax |
268 | 所得稅 | 負資本帳戶 | Negative Capital Account |
269 | 所得稅 | 重組 | Reorganization |
270 | 所得稅 | 雙重課稅 | Double Taxation |
271 | 所得稅 | 個人控股公司 | Personal Holding Company |
272 | 所得稅 | 個別限額法(國外稅額扣抵) | Per Country Limitation (Foreign Tax Credit) |
273 | 所得稅 | 家族公司 | Family Corporation |
274 | 所得稅 | 核定通知 | Notice of Assessment |
275 | 所得稅 | 消費者物價指數 | Consumer Price Index |
276 | 所得稅 | 消極性所得 | Passive Income |
277 | 所得稅 | 特許權利 | Franchise |
278 | 所得稅 | 特許權利稅 | Franchise Tax |
279 | 所得稅 | 特種稅課 | Excise Tax |
280 | 所得稅 | 租稅之轉嫁 | Tax Shifting, Shifting of Taxes |
281 | 所得稅 | 租稅之整合 | Harmonization of Tax |
282 | 所得稅 | 租稅代理人 | Tax Agent |
283 | 所得稅 | 租稅存款證明 | Tax Deposit Certificate |
284 | 所得稅 | 租稅扣抵 | Tax Credit |
285 | 所得稅 | 租稅庇護所 | Tax Haven |
286 | 所得稅 | 租稅協定 | Tax Treaty |
287 | 所得稅 | 租稅保密 | Tax Secrecy |
288 | 所得稅 | 租稅特赦 | Tax Amnesty |
289 | 所得稅 | 租稅假期 | Tax Holiday |
290 | 所得稅 | 租稅規畫 | Tax Planning |
291 | 所得稅 | 租稅遞延 | Deferred tax |
292 | 所得稅 | 納稅依從度 | Tax Compliance |
293 | 所得稅 | 財政住所 | Fiscal Residence |
294 | 所得稅 | 發起人股份 | Founder's Shares |
295 | 所得稅 | 發票基礎 | Invoice Basis |
296 | 所得稅 | 短期資本利得 | Short-term Capital Gains |
297 | 所得稅 | 稅約範本 | Model Tax Conventions |
298 | 所得稅 | 稅率表 | Tax Rate Table |
299 | 所得稅 | 稅率級距 | Tax Brackets |
300 | 所得稅 | 視同已納稅額 | Tax Sparing |
301 | 所得稅 | 視同已納稅額扣抵 | Tax Sparing Credit |
302 | 所得稅 | 視同利息 | Deemed Interest |
303 | 所得稅 | 估價原則 | Valuation Principle |
304 | 所得稅 | 費用比例 | Expense Ratio |
305 | 所得稅 | 費用帳 | Expense Account |
306 | 所得稅 | 交易或營業 | Trade or Business |
307 | 所得稅 | 貿易聯盟 | Trade Union |
308 | 所得稅 | 超級權利金 | Super Royalty |
309 | 所得稅 | 進口存款 | Import Deposits |
310 | 所得稅 | 進口附加捐 | Import Surcharge |
311 | 所得稅 | 設算扣抵制 | Imputation System |
312 | 所得稅 | 進口配額 | Import Quotas |
313 | 所得稅 | 開發中國家租稅法 | Developing Countries' Tax Law |
314 | 所得稅 | 集團間勞務 | Intra-group Services |
315 | 所得稅 | 傾銷 | Dumping |
316 | 所得稅 | 勤勞所得 | Earned Income |
317 | 所得稅 | 勤勞所得扣除額 | Deduction for Earned Income |
318 | 所得稅 | 搬家費用 | Moving Expenses |
319 | 所得稅 | 損失減除 | Loss Deduction |
320 | 所得稅 | 新興產業 | Emerging Industry |
321 | 所得稅 | 節約能源獎勵 | Energy-saving Incentives |
322 | 所得稅 | 經濟利益團體 | Economic Interest Group, EIG |
323 | 所得稅 | 補充性稅額扣抵 | Supplementary Investment Tax Credit |
324 | 所得稅 | 補充核定 | Supplemental Assessment |
325 | 所得稅 | 資本分配 | Capital Distribution |
326 | 所得稅 | 資本利得稅 | Capital Gains Tax |
327 | 所得稅 | 資本取得稅 | Capital Acquisitions Tax |
328 | 所得稅 | 資本所得 | Income from Capital |
329 | 所得稅 | 資本財 | Capital Goods |
330 | 所得稅 | 過渡時期協議 | Transitional Arrangements |
331 | 所得稅 | 零息債券 | Zero-Coupon Bonds |
332 | 所得稅 | 預付公司稅 | Advance Corporation Tax, ACT |
333 | 所得稅 | 境外公司 | Offshore Companies |
334 | 所得稅 | 國外來源所得 | Foreign-source Income |
335 | 所得稅 | 境外信託 | Offshore Trust |
336 | 所得稅 | 境外創投 | Offshore Joint Venture |
337 | 所得稅 | 福利性所得 | Fringe Benefits |
338 | 所得稅 | 實現 | Realization (of Assets) |
339 | 所得稅 | 管理處所 | Place of Management |
340 | 所得稅 | 管理費用 | Management Fees |
341 | 所得稅 | 管理與控制 | Management and Control |
342 | 所得稅 | 維也納公約 | Vienna Conventions |
343 | 所得稅 | 維護成本 | Maintenance Expenses |
344 | 所得稅 | 遠期外匯交易 | Forward Foreign Exchange Transactions |
345 | 所得稅 | 遠期利率協議 | Forward Rate Agreement |
346 | 所得稅 | 暫時進口 | Temporary Importation |
347 | 所得稅 | 標準稅率 | Standard Tax Rate |
348 | 所得稅 | 歐聯指令 | Directives of the EC |
349 | 所得稅 | 歐聯自由貿易協會 | European Free Trade Association, EFTA |
350 | 所得稅 | 課稅交易 | Taxable Transaction |
351 | 所得稅 | 課稅期間 | Taxable Period |
352 | 所得稅 | 課稅稅基 | Taxable Base |
353 | 所得稅 | 課稅價格 | Taxable Value |
354 | 所得稅 | 營運損失 | Operating Losses |
355 | 所得稅 | 環境獎勵 | Environmental Incentives |
356 | 所得稅 | 毛利 | Gross Profit |
357 | 所得稅 | 毛利率 | Gross Profit Ratio |
358 | 所得稅 | 毛利潤稅 | Gross Profit Tax |
359 | 所得稅 | 總機構費用 | Head Office Expenses |
360 | 所得稅 | 聯合申報 | Joint Return |
361 | 所得稅 | 聯合核課 | Joint Assessment |
362 | 所得稅 | 薪資稅 | Wage Tax |
363 | 所得稅 | 還原 | Grossing Up |
364 | 所得稅 | 隱藏之利潤分配 | Hidden Profit Distributions |
365 | 所得稅 | 隱藏準備 | Hidden Reserves |
366 | 所得稅 | 藍色申報制度 | Blue Return Filing System |
367 | 所得稅 | 醫療費用 | Medical Expenses |
368 | 所得稅 | 離境稅 | Exit Tax |
369 | 所得稅 | 雙重居住者公司 | Dual Resident Company |
370 | 所得稅 | 特別負擔 | Extraordinary Burdens |
371 | 所得稅 | 課稅領域 | Tax Territories |
372 | 所得稅 | 邊際減免額 | Marginal Deduction |
373 | 所得稅 | 邊際稅率 | Marginal Rates |
374 | 所得稅 | 關係人 | Related Party |
375 | 所得稅 | 關係企業 | Affiliated Enterprises |
376 | 所得稅 | 關稅暨貿易總協定 | General Agreement on Tariffs and Trade, GATT |
377 | 所得稅 | 關稅聯盟 | Customs Union |
378 | 所得稅 | 議定書 | Protocol |
379 | 所得稅 | 產業 | Industry |
380 | 所得稅 | 加速折舊 | Accelerated Depreciation |
381 | 所得稅 | 功能性獎勵 | Functional Incentives |
382 | 所得稅 | 投資抵減 | Investment Tax Credit |
383 | 所得稅 | 自動化設備或技術 | Equipment or Technology Used for Automation |
384 | 所得稅 | 防治污染設備或技術 | Equipment or Technology Used for Anti-Pollution Measures |
385 | 所得稅 | 資源回收設備或技術 | Equipment or Technology Used for Reclamation of Resources |
386 | 所得稅 | 工業用水再利用設備或技術 | Equipment or Technology Used for Recycling of Industrial-Use Water |
387 | 所得稅 | 節約能源設備或技術 | Equipment or Technology Used for Energy Saving |
388 | 所得稅 | 人才培訓 | Personnel Training |
389 | 所得稅 | 資源貧瘠或發展遲緩地區 | Areas of Scanty Resources or Slow Development |
390 | 所得稅 | 重要投資事業 | Important Investment Enterprise |
391 | 所得稅 | 重要科技事業 | Important Technology Enterprise |
392 | 所得稅 | 創業投資事業 | Venture Capital Enterprise |
393 | 所得稅 | 原始認股或應募 | Original Subscription or Underwriting of a Registered Stock |
394 | 所得稅 | 國外投資損失準備 | Reserve for Loss in Foreign Investment |
395 | 所得稅 | 專案合併 | Specially Approved Merger |
396 | 所得稅 | 緩課 | Tax Deferred |
397 | 所得稅 | 營利事業所得稅不合常規移轉訂價查核準則 | Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing |
398 | 所得稅 | 企業併購案件查核 | Investigation of Business Merger and Acquisition Cases |
399 | 所得稅 | 委託書(營利事業登記案件) | Letter of Authorization (For Registration of Profit-Seeking Enterprise) |
400 | 所得稅 | 教育、文化、公益、慈善機關或團體結算申報書 | Educational, Cultural, Public Welfare or Charitable Organizations or Institutions Income Tax Return Form |
401 | 所得稅 | 清算申報書 | Liquidation Tax Return Form |
402 | 所得稅 | 營利事業所得稅暫繳稅額申報書 | Provisional Tax Return Form for Profit-Seeking Enterprise Income Tax |
403 | 所得稅 | 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 |
404 | 所得稅 | 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) |
405 | 所得稅 | 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 |
406 | 所得稅 | 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) |
407 | 所得稅 | 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 |
408 | 所得稅 | 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) |
409 | 所得稅 | 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 |
410 | 所得稅 | 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 |
411 | 所得稅 | 財政部稅務預先核釋作業要點 | The Directions for the Implementation of Advance Tax Rulings |
412 | 所得稅 | 營利事業申請預先訂價協議作業要點 | The Directions Governing the Application for an Advance Pricing Arrangement by a Profit-seeking Enterprise |
413 | 所得稅 | 可比較未受控交易法 | Comparable Uncontrolled Transaction Method |
414 | 所得稅 | 可比較利潤法 | Comparable Profit Method |
415 | 所得稅 | 利潤分割法 | Profit Split Method |
416 | 所得稅 | 移轉訂價報告 | Transfer Pricing Report |
417 | 所得稅 | 常規交易原則 | Arm's Length Principle |
418 | 所得稅 | 常規交易區間 | Arm's Length Range |
419 | 所得稅 | 適用所得稅協定查核準則 | Regulations Governing Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income |
420 | 所得稅 | 個人所得基本稅額申報表 | Individual Income Basic Tax Return |
421 | 所得稅 | 各類所得扣繳暨免扣繳憑單 | Withholding and Non-withholding Tax Statement |
422 | 所得稅 | 股利憑單 | Dividend Statement |
423 | 所得稅 | 告發或檢舉獎金 | Reward for Information or Accusation |
424 | 所得稅 | 信託契約 | Trust Deed |
425 | 所得稅 | 受益人 | Beneficiary |
426 | 所得稅 | 信託利益 | Trust Benefit |
427 | 所得稅 | 信託關係 | Trust Relationship |
428 | 所得稅 | 信託財產 | Trust Property |
429 | 所得稅 | 公益信託 | Public Trust |
430 | 所得稅 | 共同信託基金 | Mutual Trust Fund |
431 | 所得稅 | 證券投資信託基金 | Securities Investment Trust Fund |
432 | 所得稅 | 存簿儲金利息 | Interest accrued on Postal Passbook Savings |
433 | 所得稅 | 公債 | Government Bond |
434 | 所得稅 | 公司債 | Corporate Bond |
435 | 所得稅 | 金融債券 | Financial Debenture |
436 | 所得稅 | 短期票券利息 | Interest accrued on Short-Term Commercial Papers |
437 | 所得稅 | 養老金 | Old-Age Pension |
438 | 所得稅 | 保險給付 | Insurance Payment |
439 | 所得稅 | 人身保險 | Life Insurance |
440 | 所得稅 | 勞工保險 | Labor Insurance |
441 | 所得稅 | 公保 | Civil Servants’Insurance |
442 | 所得稅 | 全民健康保險 | National Health Insurance |
443 | 所得稅 | 公立醫院 | Public Hospital |
444 | 所得稅 | 財團法人組織醫院 | Institutional Hospital |
445 | 所得稅 | 公私立大學附設醫院 | University-Affiliated Hospital |
446 | 所得稅 | 戶口名簿 | Household Certificate |
447 | 所得稅 | 競選經費 | Campaign Expense |
448 | 所得稅 | 政治獻金 | Political Donation |
449 | 所得稅 | 政黨 | Political Party |
450 | 所得稅 | 政治團體 | Political Association |
451 | 所得稅 | 擬參選人 | Prospective Candidate for Election |
452 | 所得稅 | 居留證 | Alien Resident Certificate |
453 | 所得稅 | 獨資 | Sole Proprietorship |
454 | 所得稅 | 合夥 | Partnership |
455 | 所得稅 | 合作社 | Cooperative |
456 | 所得稅 | 常規交易價格 | Arm's Length Price |
457 | 所得稅 | 預先訂價協議 | Advance Pricing Arrangement |
458 | 所得稅 | 股權繳納憑證 | Stock Share Payment Certificate |
459 | 所得稅 | 新股權利證書 | Certificates of Entitlement to New Shares |
460 | 所得稅 | 員工分紅配股 | Securities Acquired as an Employee's Bonus |
461 | 所得稅 | 行政程序 | Administrative Procedures |
462 | 所得稅 | 違章審理 | Review of Referred Cases of Tax Misconduct, Violation, and Fraud |
463 | 所得稅 | 欠稅清理及執行 | Tax Arrears Collection and Enforcement |
464 | 所得稅 | 抵押利息所得調查核定 | Review and Assessment of Interest Income on Mortgages |
465 | 所得稅 | 非自住租賃所得查調核定 | Survey and Assessment of Income from Lease of Non-Self-Use Residences |
466 | 所得稅 | 執行業務及其他所得查調核定 | Survey and Assessment of Income from Professional Practice and Other Income |
467 | 所得稅 | 各類所得資料查詢 | Enquiries about Data on Various Incomes |
468 | 所得稅 | 本人財產歸戶資料查詢 | Enquiries about Data on Personal Property |
469 | 所得稅 | 全國財產總歸戶查詢 | Enquiries about Data on Nationwide Personal Property |
470 | 所得稅 | 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 |
471 | 所得稅 | 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 |
472 | 所得稅 | 核發扣繳稅款繳納證明 | Issuance of a Payment Certificate for Withholding Tax |
473 | 所得稅 | 核發儲蓄免扣證 | Issuance of Certificate for Exemption from Withholding Tax on Savings |
474 | 所得稅 | 綜合所得稅結算申報公告 | Individual Income Tax Return Notice |
475 | 所得稅 | 綜合所得稅逾期申報 | Overdue Declaration of Individual Income Tax |
476 | 所得稅 | 電子錢包 | E-Money |
477 | 所得稅 | 二維條碼申報 | Filing via Barcodes |
478 | 所得稅 | 網路申報 | Filing via Internet (Internet Declaration) |
479 | 所得稅 | 租金支出 | Rental Expenditure |
480 | 所得稅 | 財產交易損失扣除額 | Deduction for Losses Incurred in Property Transactions |
481 | 所得稅 | 全面性租稅協定 | Comprehensive Income Tax Treaty |
482 | 所得稅 | 海空運輸事業單項協定 | International Transportation Income Tax Agreement |
483 | 所得稅 | 免稅出口區 | Duty Free Export Processing Zone |
484 | 所得稅 | 科學工業園區 | Science Parks |
485 | 所得稅 | 不得上訴案件 | Cases not Permitted to Appeal |
486 | 所得稅 | 員工認股選擇權 | Employee Stock Option |
487 | 所得稅 | 員工認股權證 | Employee Stock Warrants |
488 | 所得稅 | 賦予日 | Grant Date |
489 | 所得稅 | 執行日 | Exercise Date |
490 | 所得稅 | 庫藏股 | Treasury Stock |
491 | 所得稅 | 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 |
492 | 所得稅 | 居住者證明申請書 | Application Form for Resident Certificate |
493 | 所得稅 | 技術作價 | The technical value |
494 | 所得稅 | 結構型商品 | Structured product |
495 | 所得稅 | 營利事業所得稅納稅證明書 | Profit-Seeking Enterprise Income Tax Payment Certificate |
496 | 所得稅 | 營利事業所得稅申報及核定證明書 | Profit-Seeking Enterprise Income Tax Returns and Assessment Certificate |
497 | 所得稅 | 營運總部 | Headquarters |
498 | 所得稅 | 國際物流配銷中心 | International Logistics and Distribution Centers |
499 | 所得稅 | 實際管理處所 | Place of Effective Management |
500 | 所得稅 | 個人海外所得 | Individual Overseas Income |
501 | 所得稅 | 綜所稅更正申請書 | Application Form for Correction of Individual Income Tax Returns |
502 | 所得稅 | 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 |
503 | 所得稅 | 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 |
504 | 所得稅 | 稅式支出 | Tax Expenditure |
505 | 所得稅 | 未成年人 | Minor |
506 | 所得稅 | 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) |
507 | 所得稅 | 資本稀釋 | Thin Capitalization |
508 | 所得稅 | 負債占業主權益比率 | Debt-to-Equity Ratio |
509 | 所得稅 | 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 |
510 | 所得稅 | 自由貿易港區事業 | Free Trade Zone Enterprise |
511 | 所得稅 | 補徵稅額 | Amount of Additional Tax Levied |
512 | 所得稅 | 海運業務 | Marine Transport Business |
513 | 所得稅 | 綜合所得稅稅額試算服務 | Service of the Pre-Calculation of Individual Income Tax Returns |
514 | 所得稅 | 居住者證明 | Resident Certificate |
515 | 所得稅 | 受益所有人 | Beneficial Owner |
516 | 所得稅 | 幼兒學前特別扣除額 | Special Deduction for Pre-school Children |
517 | 所得稅 | 證券交易損失 | Losses Incurred from Securities Transactions |
二、菸酒稅 | |||
1 | 菸酒稅 | 菸 | Tobacco |
2 | 菸酒稅 | 酒 | Alcohol |
3 | 菸酒稅 | 紙菸 | Cigarettes |
4 | 菸酒稅 | 菸絲 | Cut Tobacco |
5 | 菸酒稅 | 雪茄 | Cigars |
6 | 菸酒稅 | 釀造酒類 | Brewed Alcoholic Beverages |
7 | 菸酒稅 | 啤酒 | Beer |
8 | 菸酒稅 | 蒸餾酒類 | Distilled Spirits |
9 | 菸酒稅 | 再製酒類 | Reprocessed Alcoholic Beverages |
10 | 菸酒稅 | 米酒 | Rice Spirits |
11 | 菸酒稅 | 料理酒 | Cooking Alcoholic Products |
12 | 菸酒稅 | 其他酒類 | Other Alcoholic Beverages |
13 | 菸酒稅 | 酒精 | Ethyl Alcohol |
14 | 菸酒稅 | 酒精成分 | Alcohol Content |
15 | 菸酒稅 | 未變性酒精 | Un-denatured Ethyl Alcohol |
16 | 菸酒稅 | 已變性酒精 | Denatured Ethyl Alcohol |
17 | 菸酒稅 | 含藥酒類 | Medicated Alcohol |
18 | 菸酒稅 | 公賣利益 | Monopoly Revenue |
19 | 菸酒稅 | 視為出廠 | Being Deemed as Removal from the Factory |
20 | 菸酒稅 | 酒精性飲料 | Alcoholic Beverages |
21 | 菸酒稅 | 釀造 | Brewage |
22 | 菸酒稅 | 糖化 | Saccharification |
23 | 菸酒稅 | 發酵 | Fermentation |
24 | 菸酒稅 | 蒸餾 | Distillation |
25 | 菸酒稅 | 酒母 | Seed |
26 | 菸酒稅 | 酒糟 | Stillage; Distillers Grain; Vinasse ; Grain; Slopp; Dunder |
27 | 菸酒稅 | 白麴 | White Qu |
28 | 菸酒稅 | 紅麴 | Red Qu |
29 | 菸酒稅 | 工業用酒精 | Industrial use Ethyl Alcohol |
30 | 菸酒稅 | 健康福利捐 | Health and Welfare Surcharge |
31 | 菸酒稅 | 料理米酒 | Cooking Rice Wine |
三、貨物稅 | |||
1 | 貨物稅 | 貨物稅 | Commodity Tax |
2 | 貨物稅 | 應稅貨物 | Taxable Goods |
3 | 貨物稅 | 免稅貨物 | Tax Exempt Goods |
4 | 貨物稅 | 納稅義務人 | Taxpayer |
5 | 貨物稅 | 產製 | Manufactured |
6 | 貨物稅 | 委託代製 | Manufactured on a Consign Basis |
7 | 貨物稅 | 產製廠商 | The Manufacturer |
8 | 貨物稅 | 免稅採購 | Purchasing of Tax-exempt Raw Materials |
9 | 貨物稅 | 軍用免稅 | Tax-exempt Military Goods |
10 | 貨物稅 | 從價徵收 | Taxed on an ad Valorem Basis |
11 | 貨物稅 | 從量徵收 | Taxed on a Specific Basis |
12 | 貨物稅 | 應徵稅額 | Taxable Amount |
13 | 貨物稅 | 大客車、大貨車使用之橡膠輪胎 | Rubber Tires for Buses and Trucks |
14 | 貨物稅 | 卜特蘭一型水泥 | Portland I Cement |
15 | 貨物稅 | 卜特蘭高爐水泥 | Portland Blast-furnace Slag Cement |
16 | 貨物稅 | 代水泥 | Cement Substitutes |
17 | 貨物稅 | 水泥熟料 | Cement Clinkers |
18 | 貨物稅 | 飛灰水泥 | Fly Ashes Cement |
19 | 貨物稅 | 散裝水泥 | Bulk Cement |
20 | 貨物稅 | 設廠機製 | Factory Machine-made |
21 | 貨物稅 | 清涼飲料品 | Cold Drinks |
22 | 貨物稅 | 天然果蔬汁 | Natural Fruit/Vegetable Juice |
23 | 貨物稅 | 稀釋天然果蔬汁 | Diluted Natural Fruit/Vegetable Juice |
24 | 貨物稅 | 食品添加物 | Food Additives |
25 | 貨物稅 | 乳品 | Dairy Products |
26 | 貨物稅 | 調味乳、發酵乳 | Flavoured Milk(Fermented Milk) |
27 | 貨物稅 | 國家標準 | The National Standard |
28 | 貨物稅 | 平板玻璃 | Flat-glass |
29 | 貨物稅 | 導電玻璃 | Electrification Glass(Conductive Glass) |
30 | 貨物稅 | 主機 | Central Air Conditioning Units |
31 | 貨物稅 | 音響組件 | Stereophonic Components |
32 | 貨物稅 | 小客車 | Passenger Sedans |
33 | 貨物稅 | 貨車 | Trucks |
34 | 貨物稅 | 客貨兩用車 | Passenger-cargo Cars |
35 | 貨物稅 | 供研究發展用之進口車輛 | Vehicles Imported for Use in Technical Research and Development |
36 | 貨物稅 | 特種車輛 | Special Purpose Vehicles |
37 | 貨物稅 | 農地搬運車 | Tractors Equipped with Farming Equipment |
38 | 貨物稅 | 完稅價格 | Taxable Value |
39 | 貨物稅 | 包裝從物價格 | Related Packing Costs |
40 | 貨物稅 | 出廠價格 | Ex-Factory Price |
41 | 貨物稅 | 銷售價格 | Selling Price |
42 | 貨物稅 | 批發商毛利 | Wholesale Profits |
43 | 貨物稅 | 通常價格 | General Price |
44 | 貨物稅 | 容器成本 | Cost of Container |
45 | 貨物稅 | 通常標準 | General Standard |
46 | 貨物稅 | 中央系統型冷氣機 | Central Air Conditioning Units |
47 | 貨物稅 | 廠商登記 | Manufacturer's Registration |
48 | 貨物稅 | 保稅工廠 | Bonded Factory |
49 | 貨物稅 | 產品登記 | Product Registration |
50 | 貨物稅 | 產品統一編號 | Product Numbers |
51 | 貨物稅 | 照證 | Certificates |
52 | 貨物稅 | 替代照證 | Substitutes of Certificates |
53 | 貨物稅 | 計稅單位 | Tax Unit |
54 | 貨物稅 | 未稅倉庫 | Untaxed Warehouse |
55 | 貨物稅 | 未稅貨物移運 | Movement of Untaxed Goods |
56 | 貨物稅 | 滯報金、怠報金 | Belated Reporting Surcharge and Non-Reporting Surcharge(Commodity Tax) |
57 | 貨物稅 | 滯納金、滯納利息(貨物稅) | Belated Surcharge and Belated Interest(Commodity Tax) |
58 | 貨物稅 | 橡膠輪胎 | Rubber Tires |
59 | 貨物稅 | 白水泥或有色水泥 | White or Colored Cement |
60 | 貨物稅 | 土灰水泥 | Soil Ashes Cement |
61 | 貨物稅 | 純天然果汁 | Pure Natural Fruit Juice |
62 | 貨物稅 | 純天然蔬菜汁 | Pure NaturalVegetable Juice |
63 | 貨物稅 | 濃縮果汁 | Concentrated Fruit Juice |
64 | 貨物稅 | 汽油 | Gasoline |
65 | 貨物稅 | 柴油 | Diesel Oil |
66 | 貨物稅 | 煤油 | Kerosene |
67 | 貨物稅 | 航空燃油 | Fuel Oil for Aircraft |
68 | 貨物稅 | 燃料油 | Fuel Oil |
69 | 貨物稅 | 溶劑油 | Dissolving Oil |
70 | 貨物稅 | 液化石油氣 | Liquefied Petroleum Gas |
71 | 貨物稅 | 電器類 | Electric Appliances |
72 | 貨物稅 | 實際成本 | Actual Cost |
73 | 貨物稅 | 先進先出法 | The First-in, First-out Method |
74 | 貨物稅 | 加權平均法 | The Weighted Averaging Method |
75 | 貨物稅 | 完稅照 | Tax Payment Certificate |
76 | 貨物稅 | 免稅照 | Tax Exemption Certificate |
77 | 貨物稅 | 臨時運單 | Provisional Transport Certificate |
78 | 貨物稅 | 保稅倉庫 | Bonded Warehouse |
79 | 貨物稅 | 汽缸 | Cylinder |
80 | 貨物稅 | 牽引機 | Tractors |
81 | 貨物稅 | 工程車 | Engineering Vehicles |
82 | 貨物稅 | 低底盤公共汽車 | LowChassis Buses |
83 | 貨物稅 | 天然氣公共汽車 | Gas Buses |
84 | 貨物稅 | 油電混合動力公共汽車 | Hybrid Oil and Electric Buses |
85 | 貨物稅 | 電動公共汽車 | Electric Buses |
86 | 貨物稅 | 身心障礙者復康巴士 | Rehabilitation Buses for the Disable |
87 | 貨物稅 | 完全以電能為動力之電動車輛 | Fully electric-driven passenger vehicles |
88 | 貨物稅 | 油氣雙燃料車 | Liquefied petroleum gas passenger vehicles |
四、證券及期貨交易稅 | |||
1 | 證券及期貨交易稅 | 公司債 | Corporate Bond |
2 | 證券及期貨交易稅 | 代徵人 | Collecting Agents |
3 | 證券及期貨交易稅 | 存託憑證 | Depositary Receipt |
4 | 證券及期貨交易稅 | 有價證券 | Securities |
5 | 證券及期貨交易稅 | 受益憑證 | Beneficiary Certificate |
6 | 證券及期貨交易稅 | 受讓證券人 | Securities Transferee |
7 | 證券及期貨交易稅 | 店頭市場 | Market for Unlisted Securities‚Over the Counter Market |
8 | 證券及期貨交易稅 | 股票 | Shares, Stocks |
9 | 證券及期貨交易稅 | 金融債券 | Bank Debenture |
10 | 證券及期貨交易稅 | 政府債券 | Government Bond |
11 | 證券及期貨交易稅 | 買賣交割 | Trade Settlement |
12 | 證券及期貨交易稅 | 過戶 | Transfer |
13 | 證券及期貨交易稅 | 零股買賣 | Odd-lot Trading |
14 | 證券及期貨交易稅 | 認購(股)權證 | Call Warrant |
15 | 證券及期貨交易稅 | 證券交易所 | Securities Exchange |
16 | 證券及期貨交易稅 | 證券自營商 | Securities Dealer |
17 | 證券及期貨交易稅 | 證券承銷商 | Securities Underwriter |
18 | 證券及期貨交易稅 | 證券經紀商 | Securities Broker |
19 | 證券及期貨交易稅 | 證券櫃檯買賣中心 | GreTai Securities Market |
20 | 證券及期貨交易稅 | 緩課股票 | Tax-deferred Stocks |
21 | 證券及期貨交易稅 | 管理股票 | Managed Stock |
22 | 證券及期貨交易稅 | 證券交易稅之代徵獎金 | Collecting Reward of the Securities Transaction Tax |
23 | 證券及期貨交易稅 | 期貨交易稅 | Futures Transaction Tax |
24 | 證券及期貨交易稅 | 結算之市場價格 | Settlement Price |
25 | 證券及期貨交易稅 | 期貨交易稅之代徵人 | Collecting Agent of the Futures Transaction Tax |
26 | 證券及期貨交易稅 | 期貨交易稅之代徵獎金 | Collecting Reward of the Futures Transaction Tax |
27 | 證券及期貨交易稅 | 期貨商 | Futures Commission Merchant |
28 | 證券及期貨交易稅 | 期貨交易所 | Futures Exchange |
29 | 證券及期貨交易稅 | _____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) |
30 | 證券及期貨交易稅 | 股價類期貨契約 | Stock Index and Single Stock Futures Contracts |
31 | 證券及期貨交易稅 | 利率類期貨契約 | Interest Rate Futures Contracts |
32 | 證券及期貨交易稅 | 選擇權契約或期貨選擇權契約 | Option Contracts or Option Contracts on Futures |
33 | 證券及期貨交易稅 | 其他期貨交易契約 | Other Futures Contracts |
34 | 證券及期貨交易稅 | 認股權憑證 | Stock warrant |
五、印花稅 | |||
1 | 印花稅 | 印花稅應稅憑證 | Taxable Documents for Stamp Tax |
2 | 印花稅 | 銀錢收據 | Receipts for Monetary Payments |
3 | 印花稅 | 買賣動產契據 | Deeds for Sale of Movables |
4 | 印花稅 | 承攬契據 | Contracting Agreements |
5 | 印花稅 | 典賣契據 | Contracts for Sale |
6 | 印花稅 | 讓受契據 | Contracts for Transfer |
7 | 印花稅 | 分割不動產契據 | Contracts for Partition of Real Estate |
8 | 印花稅 | 貼花及註銷 | Stamp Affixed and Cancelled |
9 | 印花稅 | 揭下重用 | Removed for Reuse |
10 | 印花稅 | 彙總繳納 | Paid by Filing a Collective Tax Return |
六、營業稅 | |||
1 | 營業稅 | 銷售貨物 | Sale of Goods |
2 | 營業稅 | 在中華民國境內銷售貨物 | Sale of Goods within the Territory of the Republic of China |
3 | 營業稅 | 銷售勞務 | Sale of Services |
4 | 營業稅 | 在中華民國境內銷售勞務 | Sale of Services within the Territory of the Republic of China |
5 | 營業稅 | 進口貨物 | Imported Goods |
6 | 營業稅 | 納稅義務人 | Taxpayer |
7 | 營業稅 | 營業人 | Business Entity |
8 | 營業稅 | 固定營業場所 | Fixed Place of Business |
9 | 營業稅 | 視為銷售 | Deemed as a Sale of Goods |
10 | 營業稅 | 零稅率 | Zero-tax-rate |
11 | 營業稅 | 遠洋漁船 | Deep Sea Fishing Boats |
12 | 營業稅 | 免徵營業稅 | Exemption of Business Tax |
13 | 營業稅 | 放棄適用免稅 | Waiver of Tax Exemption |
14 | 營業稅 | 教育勞務 | Education Services |
15 | 營業稅 | 飼料 | Feed |
16 | 營業稅 | 未經加工之生鮮農產物 | Unprocessed Raw Agricultural Products |
17 | 營業稅 | 農耕用機器設備 | Agricultural Machinery and Equipment |
18 | 營業稅 | 衍生性金融商品 | Financial Derivatives |
19 | 營業稅 | 合作社 | Cooperative |
20 | 營業稅 | 黃金 | Gold |
21 | 營業稅 | 古物 | Ancient Curios or Remains |
22 | 營業稅 | 一般稅額計算 | General Tax Computation |
23 | 營業稅 | 特種稅額計算 | Special Tax Computation |
24 | 營業稅 | 特種飲食業 | Special Food and Beverage Services Enterprises |
25 | 營業稅 | 有娛樂節目之餐飲業 | Restaurants Providing Entertaining Show Programs |
26 | 營業稅 | 小規模營業人 | Small Business Entities |
27 | 營業稅 | 免予申報銷售額之營業人 | A Bussiness Exempted from Filing Sales Amounts |
28 | 營業稅 | 查定課徵 | Assessed by the Tax Authority for Business Tax |
29 | 營業稅 | 起徵點 | Tax Threshold, Minimum Taxable Sales Amount |
30 | 營業稅 | 兼營營業人 | Dual-Status Business Entities |
31 | 營業稅 | 不得扣抵比例 | Non-deductible Ratio |
32 | 營業稅 | 比例扣抵法 | Proportional Deduction Method |
33 | 營業稅 | 直接扣抵法 | Direct Deduction Method |
34 | 營業稅 | 銷售額 | Sales Amounts |
35 | 營業稅 | 銷項稅額 | Output Tax |
36 | 營業稅 | 進項稅額 | Input Tax |
37 | 營業稅 | 自用乘人小汽車 | Passenger Cars for Personal Use |
38 | 營業稅 | 進項憑證 | Input Documentary Evidence |
39 | 營業稅 | 溢付稅額 | Amount of Overpaid Business Tax |
40 | 營業稅 | 留抵稅額 | Offset Against Business Tax Payable |
41 | 營業稅 | 銷項憑證 | Output Documentary Evidence |
42 | 營業稅 | 二聯式統一發票 | Duplicate Uniform Invoice |
43 | 營業稅 | 三聯式統一發票 | Triplicate Uniform Invoice |
44 | 營業稅 | 特種統一發票 | Special Uniform Invoice |
45 | 營業稅 | 收銀機統一發票 | Cash Register Uniform Invoice |
46 | 營業稅 | 電子計算機統一發票 | Computer Uniform Invoice |
47 | 營業稅 | 代收代付 | Collections and Payment Transfer |
48 | 營業稅 | 設籍課稅 | Taxing with Taxpayer Files |
49 | 營業稅 | 媒體申報 | Filing via Electronic Media |
50 | 營業稅 | 總分支機構合併申報 | Consolidated Tax Return for Headquarters and Branches |
51 | 營業稅 | 滯報金 | Belated Reporting Surcharge |
52 | 營業稅 | 怠報金 | Non-Reporting Surcharge |
53 | 營業稅 | 虛報進項稅額 | Input Tax Falsely Reported |
54 | 營業稅 | 虛開不實統一發票營業人 | Business Entity Issuing False Uniform Invoices |
55 | 營業稅 | 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 |
56 | 營業稅 | 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 |
57 | 營業稅 | 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) |
58 | 營業稅 | 提前使用統一發票申請書 | Application Form for Pre-Use of Uniform Invoices |
59 | 營業稅 | 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 |
60 | 營業稅 | 使用收銀機開立統一發票申請書 | Application Form for the Use of Computer Uniform Invoices by Business Entities |
61 | 營業稅 | 遺失統一發票申請書 | Application Form for the Report of the Loss of Uniform Invoices |
62 | 營業稅 | 媒體申報申請書 | Application Form for Filing via Electronic Media |
63 | 營業稅 | 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) |
64 | 營業稅 | 統一發票集中購買申請書 | Application Form for the Volume Purchase of Uniform Invoices |
65 | 營業稅 | 統一發票集中購買委託書 | Authorization Letter for the Volume Purchase of Uniform Invoices |
66 | 營業稅 | 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 |
67 | 營業稅 | 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 |
68 | 營業稅 | 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 |
69 | 營業稅 | 營業人銷售額與稅額申報書 | Declaration of Sales and Business Tax by a Business Entity |
70 | 營業稅 | 營業稅繳款書 | Business Tax Bill |
71 | 營業稅 | 營業人申報固定資產退稅清單 | List of Fixed Assets for Tax Refund Claimed by Business Entity |
72 | 營業稅 | 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 |
73 | 營業稅 | 海關退還溢繳營業稅申報單 | Declaration of Overpaid Business Tax Returned by the Customs |
74 | 營業稅 | 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 |
75 | 營業稅 | 兼營營業人採用直接扣抵法--進項稅額分攤明細表 | Table for the Breakdown of the Input Tax of Dual-Status Business Entities Applying the Direct Deduction Method |
76 | 營業稅 | 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 |
77 | 營業稅 | 網路申報 | Filing via Internet |
78 | 營業稅 | 營利事業統一編號(統一編號) | Business Administration Number (BAN) |
79 | 營業稅 | 統一發票購買證 | Uniform Invoice Purchase Certificate |
80 | 營業稅 | 稅籍編號 | Logic Serial Number (LOSN) |
81 | 營業稅 | 免稅貨物或勞務 | Tax-Exempt Goods or Services |
82 | 營業稅 | 零稅率銷售額 | Zero-Tax-Rate Sales Amount |
83 | 營業稅 | 船舶 | Vessel |
84 | 營業稅 | 航空器 | Aircraft |
85 | 營業稅 | 外匯水單 | Remittance Slip |
86 | 營業稅 | 網路銷售專用 | For sale via Internet only |
87 | 營業稅 | 網路申購統一發票 | Purchase of Uniform Invoice via Internet |
88 | 營業稅 | 電子發票 | Electronic Invoice(E-Invoice) |
89 | 營業稅 | 電子發票整合服務平台 | E-Invoice Platform |
90 | 營業稅 | 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 |
91 | 營業稅 | 營業登記 | Business Registration |
92 | 營業稅 | 原料 | Materials |
93 | 營業稅 | 物料 | Supplies |
94 | 營業稅 | 半製品 | Semi-finished Product |
95 | 營業稅 | 金條 | Gold Bar |
96 | 營業稅 | 金塊 | Gold Brick |
97 | 營業稅 | 金片 | Gold foil |
98 | 營業稅 | 金幣 | Gold Coin |
99 | 營業稅 | 飾金 | Gold Ornament |
100 | 營業稅 | 加值稅 | Value-Added Tax |
101 | 營業稅 | 加值稅扣抵 | Credit for VAT |
102 | 營業稅 | 零售階段銷售稅 | Retail Sales Tax |
103 | 營業稅 | 外籍旅客購買特定貨物退稅明細申請表 | Application Form for Claiming a VAT Refund by Foreign Passengers Having Purchased Goods Eligible for VAT Refunds |
104 | 營業稅 | 外籍旅客購買特定貨物現場小額退稅明細核定單 | Assessment Form for Claiming a VAT Refund On-the-Spot by Foreign Passengers Having Purchased Goods Eligible for Small-Amount VAT Refunds |
105 | 營業稅 | 經核准貼有辦理現場退稅標誌之商店 | Authorized Cash Tax Refunds TRS-Labeled Store |
106 | 營業稅 | 保稅貨物 | Bonded Goods |
107 | 營業稅 | 保稅區 | Bonded Zone |
108 | 營業稅 | 保稅區營業人 | Bonded Zone Business Entity |
109 | 營業稅 | 課稅區營業人 | Taxable Zone Business Entity |
110 | 營業稅 | 供營運之貨物或勞務 | Goods or Services for Its Operational Use |
111 | 營業稅 | 展覽與臨時商務活動 | Exhibitions or Temporary Business Activities |
112 | 營業稅 | 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 |
113 | 營業稅 | 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 |
114 | 營業稅 | 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 |
七、特種貨物及勞務稅 | |||
1 | 特種貨物及勞務稅 | 特種貨物及勞務稅 | Specifically Selected Goods and Services Tax |
2 | 特種貨物及勞務稅 | 特種貨物 | Specifically Selected Goods |
3 | 特種貨物及勞務稅 | 特種勞務 | Specifically Selected Services |
4 | 特種貨物及勞務稅 | 持有期間 | The Holding Period |
5 | 特種貨物及勞務稅 | 銷售契約 | Sales Contract |
6 | 特種貨物及勞務稅 | 應稅特種貨物 | Taxable Specifically Selected Goods |
7 | 特種貨物及勞務稅 | 免稅特種貨物 | Tax-Exempt Specifically Selected Goods |
8 | 特種貨物及勞務稅 | 遊艇 | Yachts |
9 | 特種貨物及勞務稅 | 飛機 | Airplanes |
10 | 特種貨物及勞務稅 | 直昇機 | Helicopters |
11 | 特種貨物及勞務稅 | 超輕型載具 | Ultra-Light Vehicles |
12 | 特種貨物及勞務稅 | 龜殼 | Turtle shells |
13 | 特種貨物及勞務稅 | 玳瑁 | Hawksbill |
14 | 特種貨物及勞務稅 | 珊瑚 | Coral |
15 | 特種貨物及勞務稅 | 象牙 | Ivory |
16 | 特種貨物及勞務稅 | 毛皮 | Furs |
17 | 特種貨物及勞務稅 | 家具 | Furniture |
八、土地稅 | |||
1 | 土地稅 | 累進起點地價 | Starting Cumulative Value (SCV) |
2 | 土地稅 | 抵價地 | Land in Lieu of Compensation which the Landowner is Entitled for the Value of Land Reguisitioned under Zone Expropriation |
3 | 土地稅 | 土地稅 | Land Tax |
4 | 土地稅 | 抵費地 | Land in Lieu of Expenditure which shall be born by the Landowner After Reconsolidation of Land |
5 | 土地稅 | 公共設施保留地 | Land Reserved for Public Facilities |
6 | 土地稅 | 申報地價 | Declaration of the Land Value |
7 | 土地稅 | 土地漲價總數額 | Total Amount of Land Value Increment |
8 | 土地稅 | 徵收實物 | The Levy on Agricultural Land may be Paid in Kind |
9 | 土地稅 | 折價代金 | Money Substitution may be Offered in Kind with Rice or Wheat |
10 | 土地稅 | 原規定地價 | The Original Decreed Land Value |
11 | 土地稅 | 前次移轉現值 | The Previous Transfer Value |
12 | 土地稅 | 空地 | Vacant Lot |
13 | 土地稅 | 自用住宅用地 | Self-use Residential Land |
14 | 土地稅 | 自耕農地 | Self-tilled Agricultural Land |
15 | 土地稅 | 隨賦徵購實物 | Purchase of Agricultural Products From Farmers When Collecting Payment in Kind |
16 | 土地稅 | 公告現值 | Assessed Present Value |
17 | 土地稅 | 私有土地 | Private Land |
18 | 土地稅 | 公有土地 | Public Land |
19 | 土地稅 | 重購退稅 | The Land Value Increment Tax is Refunded to Landowner due to Reacquisition of Self-use Residential Land |
20 | 土地稅 | 都市土地 | Urban Land |
21 | 土地稅 | 農業用地 | Agricultural Land |
22 | 土地稅 | 非都市土地 | Non-urban Land |
23 | 土地稅 | 工業用地 | Industrial Land |
九、房屋稅 | |||
1 | 房屋稅 | 房屋稅 | House Tax |
2 | 房屋稅 | 承租人 | Tenant |
房屋稅 | 不堪居住 | Uninhabitable | |
3 | 房屋稅 | 未滿一個月不計 | No house tax shall be levied for any period shorter than one month |
4 | 房屋稅 | 合法登記之工廠 | Duly-Registered Factory |
5 | 房屋稅 | 住家用 | A House used for Residential Purposes |
6 | 房屋稅 | 典權人 | The dien-holder |
7 | 房屋稅 | 房屋所有人 | House-owner |
8 | 房屋稅 | 房屋建造完成 | Completed Construction of the House |
9 | 房屋稅 | 房屋現值 | The Current Value of a House |
10 | 房屋稅 | 房屋標準價格 | The Standard Value of a House |
11 | 房屋稅 | 非住家非營業用 | A House Used for Non-residential and Non-business Purposes |
12 | 房屋稅 | 屋頂游泳池加價 | Added Value for a Swimming Pool on the Roof |
13 | 房屋稅 | 建造執照 | Construction License |
14 | 房屋稅 | 建築物 | Building |
15 | 房屋稅 | 面積 | Area |
16 | 房屋稅 | 起造人 | The Builder |
17 | 房屋稅 | 毀損面積 | The Area which was Destroyed |
18 | 房屋稅 | 營業用房屋 | A House Used For Business Purposes |
19 | 房屋稅 | 房屋稅 | House Tax |
十、契稅 | |||
1 | 契稅 | 契稅 | Deed Tax |
2 | 契稅 | 公證 | A Notarized Certificate |
3 | 契稅 | 分割 | Partition |
4 | 契稅 | 占有 | Possession |
5 | 契稅 | 交換 | Exchange |
6 | 契稅 | 共有 | Co-owned |
7 | 契稅 | 判決確定日 | Final Judgment Rendered by the Court |
8 | 契稅 | 承典 | Creation of Dien |
9 | 契稅 | 契稅申報起算日 | The Starting Date for Filing of Deed Tax |
10 | 契稅 | 契價 | The Value of a Deed |
11 | 契稅 | 怠報金 | Delinquent Reporting Surcharge |
12 | 契稅 | 匿報 | Evasion of the Reporting of Deed Tax |
13 | 契稅 | 區分所有 | The Portion of Strata Titled |
14 | 契稅 | 短報 | Under-reports |
15 | 契稅 | 買賣 | A Sale |
16 | 契稅 | 贈與 | A Bestowal or a Donation |
17 | 契稅 | 權利變更登記 | Registration of the Transfer of the Title Right |
18 | 契稅 | 變更起造人 | A Change in the Name of the Builder |
十一、使用牌照稅 | |||
1 | 使用牌照稅 | 使用牌照稅 | Vehicle License Tax |
2 | 使用牌照稅 | 交通工具 | Transportation Equipment |
3 | 使用牌照稅 | 汽缸總排氣量 | Total Cylinder Displacement Volume |
4 | 使用牌照稅 | 軍隊裝備編制內之交通工具 | Military T/O Transportation Equipment |
5 | 使用牌照稅 | 公共團體設立之醫院 | Public Hospitals |
6 | 使用牌照稅 | 裝配之交通工具 | Assembled Transportation Equipment |
7 | 使用牌照稅 | 利用非交通工具之設備 | Using Non-transportation Equipment |
8 | 使用牌照稅 | 專供公共安全使用之交通工具 | Transportation Equipment Used Exclusively for the Purpose of Public Safety |
9 | 使用牌照稅 | 專供衛生使用之交通工具 | Transportation Equipment Used Exclusively for the Purpose of Public Health |
10 | 使用牌照稅 | 專供身心障礙者使用之交通工具 | Transportation Equipment Used Exclusively by Mentally or Physically Disabled Persons |
11 | 使用牌照稅 | 臨時牌照及試車車牌 | Temporary License and License for Automobile Testing |
12 | 使用牌照稅 | 逾期使用 | Use of an Expired License |
13 | 使用牌照稅 | 移用使用牌照 | A Vehicle License Used by Another Vehicle |
十二、娛樂稅 | |||
1 | 娛樂稅 | 娛樂稅 | Amusement Tax |
2 | 娛樂稅 | 代徵人 | Collecting Agent |
3 | 娛樂稅 | 技藝表演 | Acrobatics Show |
4 | 娛樂稅 | 競技比賽 | Competitions of Skill and Other Contests |
5 | 娛樂稅 | 其他提供娛樂設施 | Others That Provide Facilities for Recreation or Entertainment |
6 | 娛樂稅 | 公益慈善演出 | A Show for Public Interest and Charity |
7 | 娛樂稅 | 代徵 | Tax Collection by an Agent |
8 | 娛樂稅 | 代徵獎勵金 | Reward for a Tax Collecting Agent |
9 | 娛樂稅 | 不予代徵 | Failure to Collect |
十三、遺產贈與稅 | |||
1 | 遺產贈與稅 | 經常居住中華民國境內 | Continuous Residence within the ROC |
2 | 遺產贈與稅 | 贈與 | Gift |
3 | 遺產贈與稅 | 以贈與論 | Deemed as a Gift |
4 | 遺產贈與稅 | 遺產總額 | Gross Estate |
5 | 遺產贈與稅 | 視為被繼承人遺產 | Deemed as Estate Property |
6 | 遺產贈與稅 | 遺產淨額 | Net Taxable Estate |
7 | 遺產贈與稅 | 債權及其他請求權不能收取或行使 | Unrecoverable or Unexercisable claims or other Creditor's Rights |
8 | 遺產贈與稅 | 農業用地 | Agricultural Land |
9 | 遺產贈與稅 | 不計入遺產總額 | Exclusions from Gross Estate |
10 | 遺產贈與稅 | 不計入贈與總額 | Exclusions from the Total Amount of Gifts |
11 | 遺產贈與稅 | 贈與附有負擔 | Liability Transferred Together with the Gift |
12 | 遺產贈與稅 | 課徵標的物 | The Taxed Property |
13 | 遺產贈與稅 | 實物抵繳 | Payment in kind |
14 | 遺產贈與稅 | 確切納稅保證 | Definitive Guarantee of Payment of Tax |
15 | 遺產贈與稅 | 未結之案件 | Unsettled Cases |
16 | 遺產贈與稅 | 切結書 | Affidavit |
17 | 遺產贈與稅 | 遺產稅案件更正申請書 | Application Form for Corrections in an Estate Tax Case |
18 | 遺產贈與稅 | 繼承系統表 | Inheritance Tree Diagram |
19 | 遺產贈與稅 | 贈與稅案件更正(撤銷)申請書 | Application Form for Corrections(Withdrawal)in a Gift Tax Case |
20 | 遺產贈與稅 | 遺產稅申報應檢附文件 | Documents which should be Submitted along with an Estate Tax Declaration |
21 | 遺產贈與稅 | 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 |
22 | 遺產贈與稅 | 遺產稅延期申報申請書 | Application Form for Deferred Declaration of Estate Tax |
23 | 遺產贈與稅 | 主張買賣申請書 | Application Form of a Claim on Sales |
24 | 遺產贈與稅 | 分配剩餘財產申請書 | Application Form for Distribution of Remaining Properties |
25 | 遺產贈與稅 | 實物抵繳--不動產財產清單 | Payment in kind--List of Real Property |
26 | 遺產贈與稅 | 輔導納稅義務人填寫各項申請書表 | Assisting Taxpayers in Filling in All Sorts of Application Forms |
27 | 遺產贈與稅 | 遺產稅延期申報 | Postponed Filing of Estate Tax |
28 | 遺產贈與稅 | 贈與稅延期申報 | Postponed Filing of Gift Tax |
29 | 遺產贈與稅 | 遺囑執行人 | Executor of the will |
30 | 遺產贈與稅 | 繼承人 | Heir |
31 | 遺產贈與稅 | 受遺贈人 | Legatee |
32 | 遺產贈與稅 | 遺產稅申報書/說明書 | Estate Tax Declaration Form / Instructions |
33 | 遺產贈與稅 | 贈與稅申報書/說明書 | Gift Tax Declaration Form / Instructions |
34 | 遺產贈與稅 | 債權 | Rights of claim |
35 | 遺產贈與稅 | 遺產管理人 | Administrator of Estate |
36 | 遺產贈與稅 | 法定代理人 | Legal Representative |
37 | 遺產贈與稅 | 監護人 | Guardian |
十四、稅捐稽徵法 | |||
1 | 稅捐稽徵法 | 稅捐稽徵法 | Tax Collection Act |
2 | 稅捐稽徵法 | 稅捐稽徵法施行細則 | Enforcement Rules of the Tax Collection Act |
3 | 稅捐稽徵法 | 稅捐 | Tax |
4 | 稅捐稽徵法 | 稅捐法定主義 | Principle of Taxation Under the Law |
5 | 稅捐稽徵法 | 互惠免稅 | Reciprocal Tax Exemption |
6 | 稅捐稽徵法 | 稅捐優先受償權 | Priority in the Collection of Taxes Over General Claims by Creditors |
7 | 稅捐稽徵法 | 破產 | Bankruptcy |
8 | 稅捐稽徵法 | 破產財團 | Bankrupt Conglomerate |
9 | 稅捐稽徵法 | 破產債權 | Obligatory Claim Against the Bankruptcy |
10 | 稅捐稽徵法 | 別除權 | Right of Exclusion |
11 | 稅捐稽徵法 | 破產財團費用 | Expense of the Bankrupt Conglomerate |
12 | 稅捐稽徵法 | 破產財團債務 | Debts of the Bankrupt Conglomerate |
13 | 稅捐稽徵法 | 公司重整 | Company Reorganization |
14 | 稅捐稽徵法 | 重整債權 | An Obligatory Claim Against the Reorganization of the Company |
15 | 稅捐稽徵法 | 重整債務 | Debts Incurred During Company Reorganization |
16 | 稅捐稽徵法 | 緩繳 | Deferred Payment of Taxes |
17 | 稅捐稽徵法 | 相當擔保 | Equivalent Collateral |
18 | 稅捐稽徵法 | 納稅義務人權益之保護 | The Protection of Taxpayer’s Rights |
19 | 稅捐稽徵法 | 共有財產 | Jointly-Owned Property |
20 | 稅捐稽徵法 | 分別共有 | Apportioned Jointly-Owned Property |
21 | 稅捐稽徵法 | 公同共有 | Unapportioned Jointly-Owned Property |
22 | 稅捐稽徵法 | 公司合併 | Company Merger |
23 | 稅捐稽徵法 | 概括承受 | General Assumption |
24 | 稅捐稽徵法 | 繳納通知文書 | Tax Payment Notice |
25 | 稅捐稽徵法 | 繳納期限 | Deadline for Payment of Tax |
26 | 稅捐稽徵法 | 查對更正 | Check and Correction |
27 | 稅捐稽徵法 | 送達 | Service of Documents |
28 | 稅捐稽徵法 | 寄存送達 | Service of Documents by Mail to the Location of the Competent Autonomous or Police Authorities |
29 | 稅捐稽徵法 | 公示送達 | Service of Documents by Publication |
30 | 稅捐稽徵法 | 應受送達人 | A Person to Whom the Service of Documents is Attempted |
31 | 稅捐稽徵法 | 委託送達 | Service of Documents by a Government Organization so Entrusted |
32 | 稅捐稽徵法 | 補充送達 | Supplementary Service of Documents |
33 | 稅捐稽徵法 | 滯納金 | Belated Surcharge |
34 | 稅捐稽徵法 | 核課期間 | Assessment Period |
35 | 稅捐稽徵法 | 徵收期間 | Collection Period |
36 | 稅捐稽徵法 | 參與分配 | Participate in the Distribution of the Proceeds From the Court-enforced Sale of a Property |
37 | 稅捐稽徵法 | 稅捐保全 | Tax Safeguards |
38 | 稅捐稽徵法 | 禁止財產處分 | Prohibited From the Disposal of Property |
39 | 稅捐稽徵法 | 限制出境 | Restriction on Leaving the ROC |
40 | 稅捐稽徵法 | 提前徵收 | Collection Prior to the Statutory Date of the Amount to be Paid in Taxes Falls Due |
41 | 稅捐稽徵法 | 溢繳退稅 | Refund of Overpaid Tax |
42 | 稅捐稽徵法 | 退稅抵欠 | Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable |
43 | 稅捐稽徵法 | 搜索 | Search |
44 | 稅捐稽徵法 | 扣押 | Seizure |
45 | 稅捐稽徵法 | 課稅資料保密 | Preserve the Confidentiality of Taxation Information |
46 | 稅捐稽徵法 | 執行名義 | A Ground for Execution |
47 | 稅捐稽徵法 | 稅捐行政救濟 | Administrative Remedies |
48 | 稅捐稽徵法 | 復查 | Recheck |
49 | 稅捐稽徵法 | 撤銷重核 | Cancel and Reassess |
50 | 稅捐稽徵法 | 稅務協談 | Meeting to Resolve Disputes in Taxation Cases |
51 | 稅捐稽徵法 | 代徵 | Taxes Collection by Agent |
52 | 稅捐稽徵法 | 確定 | Confirmation |
53 | 稅捐稽徵法 | 強制執行 | Compulsory Execution |
54 | 稅捐稽徵法 | 拘提管收 | Arrested and Taken into Custody |
55 | 稅捐稽徵法 | 暫緩移送執行 | Deferral of the Compulsory Execution |
56 | 稅捐稽徵法 | 停止執行 | Cessation of the Compulsory Execution |
57 | 稅捐稽徵法 | 租稅罰 | Tax-Related Punishment |
58 | 稅捐稽徵法 | 租稅刑罰 | Tax-Related Penal Punishment |
59 | 稅捐稽徵法 | 行為罰 | Punishment for Violating of a Duty to Act in Relation to the Tax Law |
60 | 稅捐稽徵法 | 漏稅罰 | Punishment for Tax Evasion |
61 | 稅捐稽徵法 | 擇一從重處罰 | Imposition of the Severest of the Punishments |
62 | 稅捐稽徵法 | 自動補報免罰 | Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes |
63 | 稅捐稽徵法 | 減免處罰 | Mitigate or Remit the Punishment |
64 | 稅捐稽徵法 | 從新從輕原則 | The Principle of Applying the Newer or the More Lenient Law |
65 | 稅捐稽徵法 | 裁罰金額倍數參考表 | Reference Table for Fines and Multiples of Punishments |
66 | 稅捐稽徵法 | 準用 | Apply Mutatis Mutandis |
67 | 稅捐稽徵法 | 全國財產資料查詢申請書 | Application Form for Inquiry into Taxpayer’s Nationwide Property Information |
68 | 稅捐稽徵法 | 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 |
69 | 稅捐稽徵法 | 檢舉逃漏稅獎金 | The Reward for an Informant or Accuser Providing Information Regarding Tax Evasion |
70 | 稅捐稽徵法 | 支付命令 | Payment Order |
71 | 稅捐稽徵法 | 債權憑證 | Certificate of the Obligatory Claim |
72 | 稅捐稽徵法 | 本票 | Promissory Note |
73 | 稅捐稽徵法 | 假扣押 | Provisional Attachment |
74 | 稅捐稽徵法 | 假處分 | Provisional Injunction |
75 | 稅捐稽徵法 | 假執行 | Provisional Execution |
76 | 稅捐稽徵法 | 調解筆錄 | Settlement Record |
77 | 稅捐稽徵法 | 和解筆錄 | Mediation Record |
78 | 稅捐稽徵法 | 實質課稅原則 | The Principle of Substantive Taxation |
79 | 稅捐稽徵法 | 協力義務 | The Obligation of Taxpayers to Assist by Reporting the Required Information |
80 | 稅捐稽徵法 | 清算人 | Liquidator |
81 | 稅捐稽徵法 | 租稅規避 | Tax avoidance |
十五、記帳士法 | |||
1 | 記帳士法 | 記帳士 | Certified Public Bookkeeper |
2 | 記帳士法 | 記帳士登錄表申請書 | Application Form for Registration of a Certified Public Bookkeeper |
3 | 記帳士法 | 記帳士履歷表 | Resume of a Certified Public Bookkeeper |
4 | 記帳士法 | 記帳士登錄表 | Registration Form for a Certified Public Bookkeeper |
5 | 記帳士法 | 記帳士註銷申請書 | Application Form for Revoking the Registration of a Certified Public Bookkeeper |
6 | 記帳士法 | 記帳及報稅代理業務人登錄(記)、變更登錄(記)卡 | Registration (or modifying registration ) card for Bookkeeper and Tax Return Filing Agent |
7 | 記帳士法 | 記帳及報稅代理業務人執業登錄申請書 | Application form for practice registration of Bookkeeper and Tax Return Filing Agent |
8 | 記帳士法 | 記帳士登錄(登記)事項變更申請書 | Application Form for Modification of the Registration of a Certified |
9 | 記帳士法 | 記帳及報稅代理業務人 | Bookkeeper and Tax Return Filing Agent |
十六、稅務行政 | |||
1 | 稅務行政 | 晶片金融卡繳稅 | Tax Payment by Financial Chip Card |
2 | 稅務行政 | 便利商店繳款 | Tax Payment at Convenience Stores |
3 | 稅務行政 | 自動櫃員機轉帳繳稅 | Tax Payment by ATM Transfer |
4 | 稅務行政 | 信用卡繳稅 | Tax Payment by Credit Card |
5 | 稅務行政 | 約定轉帳繳稅 | Tax Payment by Designated Account Transfer |
6 | 稅務行政 | 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 | 稅務行政 | 戶籍謄本 | Household Registration Transcript |
8 | 稅務行政 | 除戶戶籍謄本 | Household Deregistration Transcript |
9 | 稅務行政 | 營業稅多功能櫃台 | Business Tax Service Counter |
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