東京自由行2024 相關
廣告過去一個月已有 超過 100 萬 位使用者造訪過 agoda.com
立即預訂可慳更多，Agoda®一直保證最低價！ 我們全天候為你提供協助，出走都唔會注定一人！ ...
旅之行 Tabinoko 提供最熱門的 日本一日遊 行程，讓您輕鬆遊覽東京、京都、大阪等城市。 不必再排隊等待，節省您的時間和金錢，並可享受更優惠的價格，心動不如馬上行動，立即線上預訂！
搜尋結果
東京 - 機票比價
Powered by
申報戶全年海外所得達100萬元者，其海外所得應全數計入基本所得額；全戶全年海外所得未達100萬元者，其海外所得無須計入基本所得額。您使用的是已經不支援的過時瀏覽器，將無法瀏覽本網站，請更新您使用的瀏覽器以確保瀏覽的流暢與安全。
2024年3月25日 · Announcement. Alien Individual Income Tax. Table of Exemption and Deduction. Date: 2024-03-25. The Table of Exemption and Deduction from Year 2015 to Year 2024 (Unit: NTD) NOTE： One may fully claim a deduction of the amount of one's salary if it is less than maximum deductible amount.
一、外國人也要報稅嗎？ 近年來由於我國經濟持續發展吸引外人投資，並同時開放外籍人士來臺工作，在我國政府保護之下，外僑既賺取所得，當須和我國民一樣，負起納稅義務。 外國人課稅方式與其在臺居留日數有很大關係，首先應知道居留日數的計算方式。 外僑在臺居留日數係以護照入出境日期或內政部移民署簽發之「入出國日期證明書」，並依行政程序法第48條第2項始日不計末日計之規定核算，如一課稅年度內入出境多次者，累積計算，舉例說明： 例一：A君112年4月2日入境，5月10日出境，計38天，7月2日再入境後至112年12月31日尚未出境，計182天，A君112年度在臺共居住220天。 例二：B君112年8月1日入境，11月20日出境後未再入境，當年度B君在臺居住共111天。 二、如何申報？
- Alien Individual Income Tax and The Period of Residence
- Income from Sources in The R.O.C.
- Computation of Residence
- Determination of Income
- When Tax Payment Is Due
- Tax Services
- Filing Individual Income Tax Return Online
- The Papers and Documents to Be Submitted When Filing Individual Income Tax
- Scope of Exemptions
- Deduction For Investing in Innovative Startups
For any alien having income from sources in the Republic of China (R.O.C.), individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the R.O.C. Alien taxpayers can be categorized as “Non-Residents of the R.O.C.” and “Residents of the R.O.C.” based on their length of stay. The different w...
The following categories are considered income from sources in the R.O.C. (1) Dividends distributed by companies incorporated and registered in accordance with the Company Act of the R.O.C. and by foreign companies authorized by the Government of the R.O.C. to operate within the R.O.C. (2) Profits distributed by profit-seeking enterprises organized...
The computation of an alien’s period of residence in the R.O.C. is based on the dates stamped on his/her passport or the Certificate of Entry and Exit Dates issued by the National Immigration Agency, Ministry of the Interior (excluding the date of arrival and including the date of departure). If an alien enters and exits this country a number of ti...
For an alien who remains in the R.O.C. within one taxable year: (1) Not more than 90 days: A. The income tax shall be withheld at the income sources or declared and taxed in accordance with the withholding rate. B. The income tax shall be exempted form income derived from employer(s) outside the R.O.C. (2) More than 90 days: A. The income derived w...
The tax payment due is different for aliens staying for different lengths of time in the R.O.C. (1) For an individual staying in the R.O.C. for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. However, in the case that an individual has sole or...
(1) An alien shall file his/her individual income tax return to the competent tax collection authority, which has jurisdiction to the location of the address given on his/her Alien Resident Certificate. (2) An alien, who stays in Taipei City, shall file his/her tax return at the Foreign Taxpayer Service Section, National Taxation Bureau of Taipei, ...
Any alien (excluding Mainland Chinese) with a valid resident certificate and ARC No. issued by the National Immigration Agency may file an individual income tax return online for the year 2023 from May 1st, 2024 to May 31st, 2024. After downloading the electronic tax-filing program at https://tax.nat.gov.tw, taxpayers can log into the system via an...
A valid passport, tax withholding statement, dividend statement, certificate of residence, and certificate of earnings paid abroad for services rendered in the R.O.C. are basic data. Furthermore, if a taxpayer with special qualifications seeks to apply for tax exemptions or deductions, the proper documents of evidence should be submitted to the tax...
The following categories of income can be exempted by submitting the necessary documents: (1) Scholarships and subsidies granted by governments of the R.O.C. or foreign governments; international institutions; educational, cultural, and scientific research organizations or associations; and other public or private organizations for the encouragemen...
For an individual, who invests at least NT$1 million in cash in one year in R.O.C.'s innovative startups which have been incorporated for less than 2 years and identified by the central authority in charge of relevant enterprises as high- risk innovative startups, and acquires and holds the new shares issued by the company for 2 years, up to 50 per...
首頁. 稅務資訊. 認識稅務. 稅務問與答. 國稅問與答. 營利事業所得稅. 伍、營利事業所得額之計算─營業費用（共計53題） 營利事業舉辦員工國內或國外旅遊，帳務應如何處理？ 是否須併計員工所得課稅？ (2236) 更新日期：106-03-20. 1.營利事業已依法成立職工福利委員會並依規定提撥職工福利金，其舉辦員工國內、外旅遊所支付之費用，應先在職工福利金項下列支，超過職工福利金動支標準（93年7月22日修正動支比率不予限制）部分，得以其他費用項目列帳。 又舉辦全體員工均可參加之國內、外旅遊所支付之費用，免視為員工之所得。
首頁. 外僑稅務服務. 外僑與綜合所得稅. 五、所得之認定. 更新日期：113-04-22. 同一課稅年度內，外僑在臺居留日數合計： （一）未超過90天： 1.在中華民國境內取得各類所得，由給付人依法扣繳或自行據實申報綜合所得稅。 2.自中華民國境外雇主取得之勞務報酬，免課所得稅。 （二）超過90天： 1.在中華民國境內取得各類所得，持扣繳憑單、股利憑單備查聯正本申報，或自行據實申報納稅。 2.自中華民國境外取得勞務報酬，應提出國外雇主給付報酬之證明，並由當地稅務機關、公證人或合格會計師簽證（須檢附會計師之執照影本）。 如不提示者，國稅局得按外僑薪資所得標準調整。 ※.納稅義務人之所得如為外幣者，按實際所得時期之政府認可外匯匯率折算為新臺幣。 更多相關資訊.
地址：110055 臺北市信義區忠孝東路四段547號 國稅及地方稅免付費電話: 0800-000-321 (國稅局地址) (地方稅務局處地址) 網站操作免付費諮詢電話: 0800-080-369您使用的是已經不支援的過時作業系統，將無法瀏覽本網站，請更新您使用的作業系統以確保瀏覽的流暢
