Introduction to the new version 2.0 of the integrated property tax
Introduction to the new version 2.0 of the integrated property tax 20 April 2023 Since the implementation of the Integrated Property Tax (房地合一稅) in the year 2016, it has been commonly observed in practice that individuals and businesses avoid taxes by setting up profit-making businesses to buy and sell properties for short-term holding or transferring property through the transfer of company shares. To curb short-term speculation and tax evasion, the Ministry of Finance has amended certain income tax provisions (Integrated Property Tax 2.0), which came into effect on July 1, 2021. The new provisions apply to individuals and businesses engaging in transactions involving eligible properties, pre-sale houses, and equity. The following is a summary of the key points of Integrated Property Tax 2.0: I. Individuals 1. Taxable Scope Starting from July 1, 2021, the following income from transactions is subject to taxation under the new provisions: 1. Properties acquired after January 1, 2016. 2. Rights of house usage acquired after January 1, 2016. 3. Pre-sale houses acquired after January 1, 2016. 4. Equity transactions: If an individual directly or indirectly holds more than 50% of the shares of a domestic or foreign profit-making enterprise, and the value of domestic properties held by that enterprise accounts for more than 50% of the equity value, the new provisions apply if the individual holds the shares for over half of the year preceding the transaction. Listed and over-the-counter stock transactions are excluded.> > II. Tax Rates 1. Domestic individuals: 45% (holding period less than 2 years); 35% (holding period between 2 and 5 years); 20% (holding period between 5 and 10 years); 15% (holding period over 10 years). For self-occupied properties held and registered for at least 6 years, a tax exemption of 4 million NT dollars applies, and the tax rate for the excess is 10%. 2. Foreign individuals: 45% (holding period less than 2 years); 35% (holding period over 2 years). 3. Tax Collection Method: Separate taxation applies, and taxes must be declared and paid within 30 days from the transaction date. II. Businesses 1. Taxable Scope: Same as individuals. 2. Tax Rates (1) Domestic corporations: 45% (holding period less than 2 years); 35% (holding period between 2 and 5 years); 20% (holding period over 5 years). (2) Foreign corporations: 45% (holding period less than 2 years); 35% (holding period over 2 years). 3. Tax Collection Method: Domestic corporations are subject to separate taxation and must be reported and paid together with the annual income tax. III. Differences Between the Old and New Property Tax Systems and Their Impact on Individuals and Businesses 1. Extension of the holding period subject to higher tax rates for short-term property transactions. 1. Extension of the holding period subject to higher tax rates for short-term property transactions. To curb short-term speculation, higher tax rates are imposed on property sales within 1 to 5 years. Under the old system (1.0), tax rates ranged from 35% to 20%, whereas the new system (2.0) increases the rates to 45% to 35%. 2. Businesses are subject to different tax rates based on the holding period, similar to individuals. 1.0 Under the old system, a uniform tax rate of 20% was applied. 2.0 Under the new system, a consolidated tax rate ranging from 45% to 20% is levied based on the holding period of the property. 3. Pre-sale house transactions are now treated as property transactions Under the old system (1.0), pre-sale houses were subject to property transaction income tax at rates ranging from 5% to 40% for individuals and 20% for businesses. Under the new system (2.0), pre-sale houses are subject to the Integrated Property Tax based on the holding period, with rates ranging from 45% to 15%. The calculation of the holding period does not include the pre-sale period. 4. Transactions involving eligible shares or contributions are treated as property transactions, and the estimated cost ratio is reduced (1) Under the old system (1.0), individuals and businesses disposing of unlisted and over-the-counter shares were subject to a basic tax amount. The minimum tax-free amount for individuals was 6.7 million NT dollars, taxed at a rate of 20%. Businesses were taxed at a rate of 12% and could be halved for holdings of more than 3 years (transfer of contributions or unendorsed stocks being treated as property transactions). (2) Under the new system (2.0), tax rates for equity transactions depend on the holding period, ranging from 45% to 15%. (3) The estimated cost ratio is reduced from 5% to 3%, with an upper limit of 300,000 NT dollars. 5. Setting a limit on the total amount of land price increase that can be deducted To prevent tax avoidance through the difference between land appreciation tax and income tax rates, the new system (2.0) limits the deduction to the difference between the announced land current value in the year of the transaction and the previous transfer value. Any excess amount cannot be deducted. Excess land appreciation tax paid can be used as a deduction. 6. Loss offsetting Under the new system (2.0), individuals can offset trading losses for up to 3 years, while businesses can offset them for up to 10 years.
境外電商課稅新制
境外電商課稅新制 March 30, 2023 網路交易的快速成長，過去以實體貨物及勞務為課稅基礎之規定已無法滿足現今經濟社會的需要，因此財政部針對跨境電商在電腦軟體及電子勞務之所得認定及境外電商扣繳修正如下： 一、電腦軟體： 權利金所得：指專利權、商標權、著作權、秘密方法及各種特許權利，因在中華民國境內供他人使用所取得之權利金。(所得稅法第8條第6款)而一般電腦軟體銷售所獲得之價款，係屬權利金所得。 然下列二種狀況下，電腦軟體的銷售得按一般國際貿易認定，而非權利金所得：(台財稅09604520730，所得認定原則第十點第四項)。 跨境電商透過國內營利事業(非代銷)：出售原版標準化軟體，包括透過網路下載安裝於電腦中或錄製光碟授權軟體、套裝軟體或其他標準化軟體給國內使用者。 跨境電商透過國內經銷商：將上述之標準化軟體，透過網路下載或光碟，依購買之國內最終使用者指示，將其安裝於其購買之電腦硬體設備中，連同硬體出售。然上述二者中之購買者、國內營利事業及經銷商均不得進行重製、修改或公開展示等行為。國內經銷商或營利事業，應就其經銷軟體銷售業務之所得，依境外電商課稅新制相關規定申報納稅。 二、電子勞務： 電子勞務：即利用數位化技術予以儲存及轉化供使用之服務。(台財稅10700522870,所得認定原則第四點第二項) 包含： 經由網路或其他電子方式傳輸下載儲存至電腦設備或行動裝置(智慧型手機或平板電腦)。 不須下載儲存而於網路或以其他電子方式：如線上遊戲、廣告、視訊瀏覽、音頻廣播、資訊內容(例如電影、電視劇、音樂等)、互動式溝通等數位型態。 其他經由網路或電子方式提供使用之勞務：經由外國營利事業之網路平台提供而於實體地點使用之勞務。 跨境電商在國外銷售各種電子勞務予國內個人或營利事業者，屬於中華民國境內之營業行為。(所得認定原則第十點第二項)。 跨境電商銷售電子勞務，依下列原則認定是否為我國來源收入：(台財稅字第10700522870號第三點) 外國平台業者：中華民國所得來源買賣雙方或其中一方為我國境內個人、營利事業或機關團體。 外國非平台電子勞務業者A. 無實體使用地點(網路或其他電子方式傳輸下載)： 我國境內買受人使用 (國外產製完成之商品)，且無須國內居住個人或營利事業參與及協助，不屬中華民國所得來源；若需經由我國境內個人或營利事業參與及協 助者，屬中華民國所得來源。例如單機軟體、電子書。 我國境內買受人使用(網路或其他電子方式提供即時性、互動性、便利性及連續性之電子勞務)，如線上遊戲、線上影劇、線上音樂、線上視頻、線上廣告，則屬 中華民國所得來源。B. 有實體使用地點 勞務提供或經營地點在國外者：不屬中華民國所得。若地點在我國境內者，則屬中華民國所得。例如：住宿服務、汽車出租服務。 跨境電商銷售電子勞務之我國來源收入，其所得稅課徵方式如下： 買受人為我國營利事業或機關團體者：境外電商扣繳方式應由扣繳義務人於給付時，按給付金額依扣繳率 20%扣繳稅款，並於代扣稅款之日起 10 日內，將所扣稅款繳清，並開具扣繳憑單，向稅捐機關申報。 買受人為我國境內個人、境外個人或營利事業者：由境外電商自行或委託代理人於該年度依境外電商課稅新制之跨境電商稅率規定申報納稅。
How should a sole proprietor handle labor insurance and health insurance?
How should a sole proprietor handle labor insurance and health insurance? 30 March 2023 How can a sole proprietor of a one-person company ensure the most cost-effective labor and health insurance coverage? Let’s first discuss the regulations regarding labor insurance and health insurance: I. Labor Insurance Bureau regulations: 1. When there is only one employee who is the responsible person, it is not possible to establish a labor insurance unit. The responsible person can join a professional union to obtain labor insurance coverage. 2. When employing 1-4 employees, the option to establish or not establish a labor insurance unit is available. If a unit is not established, an employment insurance and labor retirement insurance unit must still be established to provide employees with employment insurance coverage and contribute 6% of their wages to labor retirement funds. If both the responsible person and employees are covered by the company, the wages of the responsible person should not be lower than the coverage amount for employees. 3. When employing 5 or more employees, a labor insurance unit must be established, and all employees must be covered. The wages of the responsible person should not be lower than the coverage amount for employees. II. National Health Insurance Bureau regulations: 1. When there is only one employee who is the responsible person, a health insurance unit must be established. The minimum income to be declared is 34,800 NTD. If the responsible person has another regular job, they can directly enroll in the health insurance provided by the employer. 2. When employing 1-4 employees, a health insurance unit must be established. The minimum income to be declared is 34,800 NTD. The health insurance coverage level for the responsible person should not be lower than the highest coverage amount of the employees. 3. When employing 5 or more employees, a health insurance unit must be established, and the coverage amount should not be lower than 45,800 NTD and the highest coverage amount of the employees. III. Labor Retirement & Employment Insurance: Regardless of whether the responsible person is covered by a union or a company, they are not entitled to employment insurance and labor retirement benefits. IV. How to minimize costs for labor and health insurance in a one-person company? 1. For labor insurance: Join a union and declare the minimum wage. The premium is 1,531 NTD, and union fees amount to 150 NTD, resulting in a monthly cost of 1,681 NTD. Payment is made once per quarter. 2. For health insurance: Enroll in the company’s health insurance using the minimum declared income of 34,800 NTD, resulting in a monthly premium of 1,799 NTD. 3. Therefore, the monthly labor and health insurance costs for a sole proprietor of a one-person company would be 1,799 + 1,531 + 150 = 3,480 NTD. V. Will my employer discover my status as a sole proprietor? In general, your employer will not discover your status as a sole proprietor due to labor and health insurance coverage. However, they may discover it through proactive inquiry. 1. If there are no changes to your insurance status, the Labor Insurance Bureau will not notify your employer proactively. 2. Information about the responsible person can be publicly accessed through the “Ministry of Economic Affairs Business Registration Public Information Query Service.”
Employee stock options vs Employee stock ownership plan
Employee stock options vs Employee stock ownership plan 30 March 2023 In addition to funding issues, talent retention is also a significant concern for startups. While external fundraising can solve the funding problem, it does not address the issue of talent attrition. This article introduces “Employee Stock Options” and “Employee Stock Ownership Plan (ESOP).” These approaches not only enable startups to obtain partial funding but also help retain valuable talent, thereby avoiding talent loss. I. Employee Stock Options 1. Employee stock options refer to agreements signed between startups and employees based on relevant company laws and approved by the board of directors. Under these agreements, employees have the right to purchase a specific number of company shares at a predetermined price and under specified conditions within a certain period. After the agreement is made, the company issues stock option certificates to employees. Once employees acquire these certificates, they cannot transfer them to third parties, except through inheritance. For companies with a par value for their shares, the exercise price of stock options cannot be lower than the par value. However, there are no limitations on the employee’s exercise period, price, and quantity, and the company is not required to make any declarations to regulatory authorities for issuing stock option certificates. In the case of startups without a par value for their shares, there are no restrictions on the exercise price of stock option agreements. Employee stock options can be structured with a phased approach. For example, after one year of the stock option agreement, an employee can purchase 1,000 company shares at $10 per share. After two years, they can purchase an additional 1,000 shares at the same price, and so on. This approach enhances the effectiveness of retaining employees. Taxation on employee stock options: When employees exercise their stock options, the price at which they purchase company stock is often lower than the market price. The price difference is considered as additional income for employees and is subject to income tax. The cost of issuing employee stock option certificates is recognized as the company’s annual salary expense when reporting corporate income taxes. The company does not need to withhold taxes when employees exercise their stock options. However, according to Article 89, Paragraph 3 of the Income Tax Act, the company needs to report to the tax authorities and provide employees with withholding exemption certificates. II. Employee Stock Ownership Plan (ESOP) ESOP is a plan where a company reserves a portion of its issued shares or specifies a certain number of shares within its articles of incorporation for the purpose of an employee stock option plan. When employees meet specific conditions (usually based on length of service or performance indicators), the company transfers a predetermined quantity of shares to the employee free of charge, according to the contractual agreement between the company and the employee. ESOP does not have any legal procedural restrictions and offers more flexibility. It is usually created by allocating shares from the original investors or founders’ holdings, which are held by a founder on behalf of the employees before distribution. To ensure compliance with agreements between the company and the holding founder, a stockholding agreement is signed. This agreement defines the number of shares and the corresponding rights and obligations to safeguard the interests of both parties. From a tax perspective, since ESOP often involves founders transferring their held shares to employees without charge or at a low price, it falls under the purview of inheritance and gift taxes as defined by Taiwan’s tax laws. Therefore, appropriate transaction or gift taxes should be levied. Based on the above, both employee stock options and ESOP serve as alternatives to cash compensation to incentivize employees. On one hand, they save the company’s cash outflow, and on the other hand, they establish contractual requirements for employees while aiming to encourage their long-term commitment to the company.
臺美租稅協定的「雙面刃」
臺美租稅協定的「雙面刃」 作者: 蔡哲明 「臺美21世紀貿易倡議」首批協定已在美國簽署，行政院副院長鄭文燦表示將使臺灣在全世界供應鏈中相對穩固，產學專業人士紛紛要求討論避免雙重課稅條款，美國十大貿易夥伴就屬臺灣沒有相關稅務協定，通過將可降低臺灣個人和企業投資美國成本，卻也可能遭遇當地不同層級稅負，已讓臺美租稅協定呈現出「雙面刃」的效益。 美國財政部長葉倫曾在國會聽證會上點出美國與臺灣缺乏租稅協定是重大問題，國際針對經貿往來密切兩國通常都會簽署租稅協定的一貫政策，藉此針對個人海外工作之收入、跨國企業的投資、營運收入等租稅提供一套解決方案，臺灣政府目前正由外交部、財政部、經濟部持續與美交涉，但以「重商主義」原則考量下也該思考後續簽屬產生之利弊面向問題。 利安達平和聯合會計師事務所吳明儀會計師認為臺美租稅協定本身是「雙面刃」，雖然可以凸顯兩國經貿連結的搭橋作用，例如外界最常舉出「台積電」赴美投資的雙重課稅問題，一旦臺美租稅協定通過，便會產生「投資成本降低」、「資訊交換透明」與「利益限制條款」、「稅務法令複雜」的正反效應。 壹.正向效應 一.投資成本降低 臺美租稅協定視為國際經貿合作夥伴可將扣繳稅率降到「5%-15%」級距，不論國外個人或企業投資都含在內，避免境內獲利過半遭到課徵，無須透過多層投資架構規避，對於整體維護成本及稅務風險成為助力。 二.資訊交換透明 美國一般租稅協定與合作國有「稅務資訊」交換利多形成雙邊，臺灣美籍人士應已習慣美國稅局單位可以透過美國海外帳戶稅收合規法(FATCA)取得他們在臺銀行帳戶等相關資訊，臺灣稅務機關也能從美國要求美國臺籍人士提供所得資訊，對於兩造的稅務資訊透明度顯然提升。 貳.負向效應 一.利益限制條款 美國為了杜絕利用形式上符合租稅協定條文獲取不法稅務利益祭出「利益限制條款」，居住地在臺灣的個人或企業必須符合資格審查，針對條款立法精神審慎評估，一旦產生缺乏商業實質的經營濫用，恐將面臨各種逃、漏、短報稅務罰則 二.稅務法令複雜 美國「稅務法令」相較臺灣顯得複雜，涵蓋聯邦所得稅、地方稅、州稅等，因此在進場、營運或是出場規劃，都該諮詢稅務專家避免衍生龐大各層稅負。 臺美租稅協定的「雙面刃」不可輕忽，尤其國際貿易首重「重商主義」的利己原則，吳明儀會計師提醒雙方簽署之後，投資成本降低「5%-15%」課稅級距與資訊交換透明形成雙邊利多；也會可能產生利益限制條款的行政制裁及稅務法令複雜的多層稅收弊病。臺美這場租稅協定可說福禍相依，為了避免雙重課稅卻也必須彼此磨合，加上勢必激怒中國產生另波經濟制裁，臺美之間如何在無正式邦交下簽署租稅協定恐怕還得經歷一番「外交角力」。 2023/06/08
「申報四式」的節稅大戶
「申報四式」的節稅大戶 作者: 蔡哲明 你有聽過申報四式嗎？它指的是稅務規劃的所得申報，包含「直接申報」、「扣除申報」、「定額免稅」以及「半數課稅」，只要掌握各種扣除額的優惠，你也能夠晉升「節稅大戶」。 「直接申報」項目包括：薪資所得、營利所得、利息所得；「扣除申報」則是租賃所得、權利金額、其他所得(如職工福利金)、執行業務所得(如會計師等專業人士的個人所得、稿費、版稅等)、財產交易所得(如房屋出售、股權交易等)、相關競賽及中獎獎金(統一發票等)；「定額免稅」涵蓋退職所得相關，像是資遣費、退休金等；「半數課稅」要以「變動所得」為主，例如耕地出租收回補償佃農。 利安達平和聯合會計師事務所吳明儀會計師指出人生各個階段都有不同節稅策略，只要掌握免稅額、扣除額、特別扣除額概念，對於單身貴族、雙薪家庭以及退休人士而言，便能輕鬆節省荷包。吳明儀會計師認為除了對「免稅額」有所認識，扣除額以及特別扣除額也不可輕忽，扣除額分為「一般扣除額」與「特殊扣除額」兩類，一般扣除額又分「標準扣除額」與「列舉扣除額」兩種，標準扣除額與列舉扣除額的分別在於「婚姻狀態」以及「事件類型」，從婚配與否到醫療生育等，納稅義務人可選擇有利方式提出申報。另外「特別扣除額」是政府給民眾利多，依照每年稅收狀況制定不同規範，例如上班族的薪資特別扣除額、協助家庭照顧殘障人士的特別扣除額、補貼子女上學的教育學費扣除額、住宅出售同樣可以申請抵銷財產交易所得。 壹.單身貴族 我們收入來源一般是以薪資所得為主，綜合所得稅之免稅額只要符合當年規定，111年加總免稅額對單身族標準扣除額與薪資扣除額在年薪42.3萬元以下者可免稅，若需報稅還可運用薪資扣除額、一般扣除額以及扶養父母或祖父母的免稅額。 貳.雙薪家庭 夫妻所得可就高低來做區分，如果雙方收入一樣是以薪資所得，111年加總個人所得免稅額、標準扣除額、薪資與幼兒扣除額後只要合計低於127萬元即可免稅，除了中國籍新娘可以列報扶養對岸親屬，其他外籍新娘不在此限。(扶養2名未滿5歲子女；扶養1名未滿5歲學前幼童可獲得12萬元的幼兒扣除額；頂客族夫妻一同申報綜所稅合計年收入為84.6萬元以下才能免稅) 參.退休人士 退休人士會因所得來源不同決定課稅方式，勞工退休金依照規定必須要申報所得稅，若退休金採分期之領取是以全年領取總額，扣除後才是所得額，屬於人身保險給付的勞保老年給付則全額免稅。 你想升級「節稅大戶」必須要懂「直接申報」、「扣除申報」、「定額免稅」、「半數課稅」申報四式，才能針對自己人生各階段來做所得規劃，另外掌握免稅額、扣除額、特別扣除額等對應自己的身份處境來做整體稅務安排，了解「所得分類」到「扣除種類」才是節稅之母。 2023/05/15
Measures and Tax Relief Provisions in Response to the COVID-19 Pandemic
Measures and Tax Relief Provisions in Response to the COVID-19 Pandemic 23 April 2023 In response to the impact of the COVID-19 pandemic on the economy and businesses, the Executive Yuan has enacted the Special Act for COVID-19 Prevention, Relief, and Revitalization (Relief Act) to stimulate domestic economic activities and assist businesses in overcoming difficulties. The measures include epidemic compensation, relief subsidies, financial relief, and cost reduction. The Relief Act is effective until June 30, 2022. The tax provisions for epidemic relief and exemptions are as follows: I. Exemption of various subsidies affected by the pandemic from income tax According to Article 9-1 of the Relief Act and the Ministry of Finance’s Order No. 10904629980 issued on November 25, 2020, individuals, medical institutions, profit-seeking enterprises, educational, cultural, public welfare, charitable organizations or groups affected by the COVID-19 pandemic are exempted from income tax on various relief subsidies received from the government. The related necessary costs incurred by medical institutions, profit-seeking enterprises, or organizations and groups can be verified and recognized without being separately attributed or apportioned to the exempted income. When the government agencies provide tax-exempt subsidies, no separate declaration is required. Therefore, profit-seeking enterprises that receive the aforementioned tax-exempt income should adjust and reduce it in their annual profit-seeking enterprise income tax returns, and the related cost expenses can also be verified and recognized. II. Double deduction of employee quarantine leave salary expenses According to §4 of the Relief Act, salaries paid by government agencies, institutions, schools, corporations, or groups to employees for quarantine leave applied according to regulations or for leave taken due to instructions from the Central Epidemic Command Center are eligible for a double deduction. The deduction is based on the actual salary amount for the number of leave days, verified after deducting government subsidies. When filing the tax return, in addition to providing proof of the salary amount, isolation, quarantine, or other supporting documents must be attached. Furthermore, please note the following: 1. Salary during the quarantine period should be calculated based on actual payments, including wages, salaries, regular allowances received for work, without deducting income tax, insurance premiums, or labor union fees. The number of leave days should exclude regular holidays and rest days, and the calculation should be based on the actual amount paid by the employer. For example, if Mr. A, an employee of Company A, has a monthly salary of 60,000 NT dollars, the daily salary would be 2,000 NT dollars (60,000 NT dollars ÷ 30 days). If Mr. A was placed under home quarantine from April 1 to April 14, with 6 days falling on regular holidays and rest days (April 2-5, April 11, April 12), and he took 8 days of quarantine leave, if Company A only paid him half of his salary for the 8 days, which is 8,000 NT dollars, then the deduction would be twice the actual payment, amounting to 60,000 NT dollars, subtracted from the taxable income for the year. 2. The reason for leave must be beyond the employer’s control. For example, if the Central Epidemic Command Center has announced that people returning to a certain area should be quarantined, but the employer still assigns the employee to go, the deduction cannot be applied. 3. Tax benefits cannot be duplicated. For example, the same salary cannot be simultaneously eligible for both double deduction and deduction as research and development personnel salary. 4. Measures and tax relief provisions in response to the COVID-19 pandemic. III. Verification and declaration of relief expense reduction The Relief Act also provides several expense reduction measures, such as interest and handling fee exemptions for loans or reductions in water and electricity fees. Profit-seeking enterprises should pay based on the reduced amount. When filing tax returns, the reduced amount should be deducted as an expense reduction. For example, if Company A originally had to pay 30,000 NT dollars for water and electricity fees but received a 10,000 NT dollar reduction under the Relief Act, when filing the corporate income tax return, the actual payment of 20,000 NTD should be recognized as the current period’s water and electricity expenses.
境外公司台灣子公司、分公司的差別及相關課稅規定
境外公司台灣子公司、分公司的差別及相關課稅規定 外國法人來台投資有四種方式：1. 設立辦事處：為外國公司在我國境內設立之聯絡處，不具法人資格，更不能營業。2. 設立分公司：為境外公司台灣分公司，是母公司的分支機構，不具法人資格，但可在台灣營業。3. 投資台灣現有公司。4. 設立子公司：功能和台灣一般公司相同，具備法人資格。其中前二者需經濟部商業司核准後設立，後二者則需投審會核准才可設立。 以下主要針對子公司及分公司性質上及稅務上的差異分別說明之： 分公司：1. 無法人資格，但有營業資格。2. 營運資金無須會計師簽證，但需提供銀行水單及匯款通知書。3. 訴訟及非訴訟代理人：1位；經理人：1位，二者可為同一人。4. 決議方式：國外母公司決議。5. 決議文件：母公司董事會議紀錄，代理人及經理人指派書 (POA)。6. 股東責任：訴訟及非訴訟代理人代表母公司在台灣所有之法律行為。7. 董事及監察人之條件：無須董事及監察人。8. 盈餘分配：稅後所得非屬盈餘。9. 未分配盈餘課徵：稅後所得非屬盈餘，無課徵議題。10. 匯出盈餘課徵：盈餘匯回非屬分配，無課徵問題。11. 登記手續：較為複雜。12. 營所稅稅率：20%。13. 營業稅率：5%。 子公司：包含有限公司或股份有限公司1. 具法人資格，與一般台灣公司無異。2. 資本額須會計師簽證。3. 代理人：公司負責人4. 決議方式：股東會決議。5. 決議文件：股東會會議紀錄。6. 股東責任：有限責任。7. 董事及監察人之條件：同台灣公司之規定設置董事及監察人。8. 盈餘分配：可選擇分配或不分配，分配給國外母公司需就源扣繳21%。9. 未分配盈餘課徵：5%10. 登記手續：同台灣公司。11. 營所稅稅率：20%。12. 營業稅率：5%。 #子公司分公司差別#子公司分公司稅#境外公司台灣子公司
網拍族如何設籍登記及報稅?
IFR網拍族如何設籍登記及報稅? March 30, 2022 近年來行動裝置普及，網路交易盛行，個人透過行動裝置App、直播平台等通路銷售貨物或勞務之網拍交易，已為國稅局重點查核項目之一。以下就網拍族該如何辦理稅籍登記及報稅做說明。 一、 網路交易三大類別 以營利為目的，採進銷貨方式經營網路拍賣等網路交易：依每月銷售額不同而有三級(8萬、20萬)課稅方式。每月銷售額之認定，以最近6個月之銷售額平均計算。 非經常性於網路銷售貨物：例如非經常性於網路銷售自己製作之手工藝品，屬一時貿易所得，以純益率6%計算營利所得，併入個人綜合所得稅申報。 個人出售非營利之二手商品：個人出售家庭日常使用之衣物、家具，其所得則免稅。惟若網路賣家所銷售的二手商品，是收購而來，利用賺取差價作為利潤者，就符合以營利為目的，也一樣需要課稅。 二、 稅籍登記 網拍族銷售貨物或勞務，每月銷售額未超過8萬（勞務4萬），暫時免辦理稅籍登記。惟若銷售額超過前開標準，應於次月底前辦理稅籍登記。若於次月底前經查獲後始依限補辦稅籍登記，國稅局應就已達起徵點當月1日至稅籍登記前銷售額依法補徵營業稅者，免於罰款。 舉例：甲君自109年1月起利用網路銷售服飾，109年1月銷售額為6萬，未達起徵點（銷售貨物為8萬），109年2月1日至2月16日之銷售額為16萬，已達營業稅起徵點，應即向國稅局申請稅籍登記，甲君若於109年3月31日前向國稅局辦理稅籍登記，或是在109年3月31日前經國稅局查獲後補辦稅籍登記，則就109年2月至稅籍登記前銷售額僅補徵營業稅，免予處罰；若甲君逾109年3月31日仍未辦理稅籍登記，於109年4月1日以後經國稅局查獲始辦理稅籍登記，國稅局應就查得甲君於109年2月1日至辦理稅籍登記前銷售額依法補稅處罰。(來源：國稅局) 三、 網拍交易課稅規定 每月銷售額在8萬（勞務4萬）以下：暫免辦理稅籍登記及免徵營業稅。惟全年網拍所得，若未設帳且未保留相關憑證，則比照一時貿易之盈餘以純益率6%計算，併入個人綜合所得稅課稅。 每月銷售額超過8萬元(勞務4萬)，但未達20萬元：應辦理稅籍登記，按銷售額依稅率1%，由國稅局按季（每年1、4、7、10月的月底前發單）查定開徵。另，亦須就國稅局核定之全年銷售額以純益率6%計算營利所得，併入個人綜合所得稅課稅。 每月銷售額超過20萬元：應辦理營業登記並依法開立統一發票，營業稅率為5%，每二個月為一期由營業人自動報繳營業稅。所得稅之申報：視其經營型態為獨資、合夥或公司而有不同規定。公司組織，依規定辦理營所稅申報。獨資合夥之營利所得，併入個人綜合所得稅課稅。
貨物稅減徵退稅，屬購買成本或費用減少，非屬所得性質
貨物稅減徵退稅，屬購買成本或費用減少，非屬所得性質 Apri 25, 2020 財政部為鼓勵消費者購買節能民生電器、加速中古汽機車及老舊大型車汰舊換新，陸續發布多項退還減徵貨物稅規定，個人、營利事業或機關團體依該等規定取得退還減徵稅額，實質上為購買貨物成本或費用之減少，非屬所得性質。購買節能電器退稅及舊換新退稅之法令依據、帳務處理及課稅規定如下。 一、法令依據 依據財政部109年7月9日台財稅字第10904597360號令之規定購買符合貨物稅條例之下列貨物： 購買節能電器：貨物稅條例第11條之1。 報廢或出口中古汽機車換購新車：第12條之5。 報廢老舊大型車換購新大型車：第12條之6。 二、貨物稅退稅之帳務處理 (一)帳列為固定資產 當年度退稅:當年度退稅，則自資產成本減除，按減除後的帳面金額提列折舊。 次年度退稅:如果購買次年度才申請退稅，則於申請時將退稅款列為固定資產未折減餘額的減項，依所得稅法第52條規定以未使用年數作為耐用年數計算折舊。 (二)帳列費用科目 當年度退稅:退稅款作為當年度費用的減項。 次年度退稅:若該等貨物以費用列帳，該退稅款列為申請年度的其他收入。 三、貨物稅退稅之課稅規定 營利事業或機關團體：實質上為購買貨物成本或費用之減少，非屬所得性質。 個人買受人：無所得課稅問題。 給付單位：退還上開貨物稅稅額無須列單申報主管稽徵機關及填發免扣繳憑單。 四、案例 甲公司於109年9月1日報廢舊車並購置符合退還減徵貨物稅規定之新小客車乙輛，取得成本為180萬元，耐用年數5年，預估殘值30萬元，如於109年9月1日申請退還減徵之貨物稅稅額5萬元，甲公司於辦理109年度營利事業所得稅結算申報時，新車應依帳面價值175萬元（成本180萬元-減徵貨物稅稅額5萬元）扣除預估殘值30萬元後之金額，按耐用年數5年計提折舊。如甲公司於110年3月1日始申請退還減徵之貨物稅稅額，則自該日起應依新車未折減餘額160萬元（成本180萬元-109年9月1日至110年2月28日已提列之折舊15萬元-減徵貨物稅稅額5萬元）並扣除預估殘值30萬元後之金額，按剩餘耐用年數4.5年計提折舊。(資料來源: 財政部臺北國稅局) 附件：財政部109.07.09台財稅字第10904597360號令 摘要：核釋個人或營利事業依貨物稅條例規定取得退還減徵貨物稅之所得稅規定。 說明: 個人、營利事業或教育、文化、公益、慈善機關或團體(下稱機關團體)購買符合貨物稅條例第11條之1、第12條之5或第12條之6規定之貨物，依上開規定取得退還減徵之貨物稅稅額，屬購買該貨物成本或費用之減少，非屬所得性質。 營利事業或機關團體買受人申請退還前點規定減徵之貨物稅稅額，應列為該固定資產成本或當年度費用之減項。其於購買次年度始申請退還減徵之貨物稅稅額者，該退稅款應於申請時列為該資產未折減餘額之減項，依所得稅法第52條規定計算折舊；該貨物以費用列帳者，列為申請年度之其他收入。 給付單位依貨物稅條例第11條之1、第12條之5或第12條之6規定退還減徵之貨物稅稅額，無須依所得稅法第89條第3項規定列單申報主管稽徵機關及填發免扣繳憑單。 購買符合貨物稅條例第12條之5或第12條之6規定車輛新車，並以靠行方式登記為車行所有者，該靠行車依規定申請退還減徵之貨物稅稅額，應由車行依第2點規定認列。 修正本部105年7月21日台財稅字第10500573890號函，刪除說明三規定。