{"id":18032,"date":"2022-05-21T12:15:02","date_gmt":"2022-05-21T04:15:02","guid":{"rendered":"https:\/\/www.www.reanda.tw\/summary-of-deductible-items-for-value-added-tax-vat\/"},"modified":"2023-08-18T11:25:32","modified_gmt":"2023-08-18T03:25:32","slug":"summary-of-deductible-items-for-value-added-tax-vat","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/en\/summary-of-deductible-items-for-value-added-tax-vat\/","title":{"rendered":"Summary of deductible items for Value-Added Tax (VAT)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18032\" class=\"elementor elementor-18032 elementor-17131\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5aadd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"a5aadd7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af01b76\" data-id=\"af01b76\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6aa569d elementor-widget elementor-widget-heading\" data-id=\"6aa569d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">\u71df\u696d\u7a05\u53ef\u6263\u62b5\u9805\u76ee\u5f59\u7e3d\u00a0<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb9382a elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"cb9382a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eaf0c11\" data-id=\"eaf0c11\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99eba19 elementor-widget elementor-widget-text-editor\" data-id=\"99eba19\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: center;\">March 30, 2023<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f9263b elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"2f9263b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0aaa1ed\" data-id=\"0aaa1ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19a63d4 elementor-widget elementor-widget-image\" data-id=\"19a63d4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/03\/beautiful-sunrise-fishing-dip-nets-pakpra-phatthalung-thailand-1536x1024.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-17282\" alt=\"\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d12233b elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"d12233b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ddc45bc\" data-id=\"ddc45bc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7dc808 elementor-widget elementor-widget-text-editor\" data-id=\"c7dc808\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>\u71df\u696d\u7a05\u672c\u8eab\u70ba\u6d88\u8cbb\u7a05\uff0c\u56e0\u6b64\u4e26\u4e0d\u662f\u6240\u6709\u7684\u55ae\u64da\u6216\u767c\u7968\u90fd\u53ef\u4ee5\u62ff\u4f86\u6263\u62b5\u71df\u696d\u7a05\uff0c\u8981\u6263\u62b5\u9032\u9805\u7a05\u984d\u6709\u5e7e\u500b\u8981\u4ef6\uff1a<\/strong><\/p>\n<p>1. \u5c0d\u65b9\u516c\u53f8\u884c\u865f\u958b\u7acb\u7684\u5408\u6cd5\u6191\u8b49\uff1b<\/p>\n<p>2. \u6709\u71df\u696d\u7a05\u7a05\u984d\uff1b<\/p>\n<p>3. \u6709\u767b\u6253\u516c\u53f8\u6216\u884c\u865f\u7684\u7d71\u4e00\u7de8\u865f\u3002<\/p>\n<p>\u53ef\u898b\u55ae\u64da\u672c\u8eab\u4e00\u5b9a\u662f\u300c\u767c\u7968\u300d\uff0c\u51e1\u6536\u64da\u3001\u52de\u52d9\u5831\u916c\u7b49\uff0c\u672c\u8eab\u6c92\u6709\u71df\u696d\u7a05\uff0c\u81ea\u7136\u4e0d\u80fd\u6263\u62b5\uff1b\u540c\u6642\u4e00\u5b9a\u767c\u751f\u5728\u570b\u5167\uff0c\u6d77\u5916\u6d88\u8cbb\u3001\u570b\u5916\u6a5f\u7968\u3001\u570b\u5916\u516c\u53f8\u958b\u7684\u5546\u696d\u767c\u7968\uff0c\u56e0\u7121\u7e73\u4ea4\u53f0\u7063\u653f\u5e9c\u71df\u696d\u7a05\uff0c \u81ea\u7136\u7121\u6cd5\u6263\u62b5\u3002\u540c\u6642\u7531\u65bc\u71df\u696d\u7a05\u672c\u8cea\u662f\u6d88\u8cbb\u7a05\uff0c\u56e0\u6b64\u5c6c\u65bc\u6d88\u8cbb\u7a05\u6027\u8cea\u7684\u4e5f\u4e0d\u80fd\u6263\u62b5\u3002<\/p>\n<p>\u4f46\u5373\u4f7f\u7121\u6cd5\u6263\u62b5\u9032\u9805\u7a05\u984d\uff0c\u7531\u65bc\u9019\u4e9b\u652f\u51fa\u672c\u8eab\u5c31\u662f\u5c6c\u65bc\u516c\u53f8\u7684\u8cbb\u7528\uff0c\u56e0\u6b64\u4e5f\u5fc5\u9808\u5165\u5e33\uff0c\u9019\u6a23\u5728\u5e74\u5e95\u6642\u624d\u80fd\u5f97\u77e5\u771f\u6b63\u640d\u76ca\u3002<\/p>\n<p><strong>\u4ee5\u4e0b\u5217\u51fa\u71df\u696d\u7a05\u53ef\u6263\u62b5\u9805\u76ee\u53ca\u4e0d\u53ef\u6263\u62b5\u7684\u9805\u76ee\uff1a<\/strong><\/p>\n<p><\/p>\n<h5><strong>\u4e00\u3001\u71df\u696d\u7a05\u53ef\u6263\u62b5\u9805\u76ee<\/strong><\/h5>\n<p>1. \u9032\u8ca8\uff1a\u8207\u516c\u53f8\u4e3b\u8981\u71df\u696d\u5167\u5bb9\u6709\u95dc\u4e4b\u7d71\u4e00\u767c\u7968\u3002<\/p>\n<p>2. \u79df\u91d1\u652f\u51fa\uff1a\u82e5\u6191\u8b49\u70ba\u7d71\u4e00\u767c\u7968\u4e14\u4ee5\u516c\u53f8\u540d\u7fa9\u7c3d\u5b9a\u79df\u7d04\uff0c\u5247\u9032\u9805\u7a05\u984d\u53ef\u6263\u62b5\u3002<\/p>\n<p>3. \u6587\u5177\u7528\u54c1<\/p>\n<p>4. \u96dc\u9805\u8cfc\u7f6e\uff1a\u8fa6\u516c\u5ba4\u96fb\u5668\u3001\u96fb\u8166\u3001\u51b7\u6c23\u6a5f\u3001\u96fb\u8a71\u7b49<\/p>\n<p>5. \u96dc\u8cbb\uff1a\u8fa6\u516c\u5ba4\u6e05\u6f54\u7528\u54c1\u3001\u96f6\u4ef6\u7b49\u3002<\/p>\n<p>6. \u8cfc\u8cb7\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u53ca\u8a2d\u5099\u4e4b\u7d71\u4e00\u767c\u7968\u3002<\/p>\n<p>7. \u54e1\u5de5\u5236\u670d\u3001\u5de5\u4f5c\u978b\u7b49\u65bc\u71df\u696d\u5834\u6240\u63d0\u4f9b\u54e1\u5de5\u4f7f\u7528\u4e4b\u7269\u54c1\u3002<\/p>\n<p>8. \u65c5\u8cbb\u652f\u51fa\uff1a\u570b\u5167\u6a5f\u7968\u3001\u9ad8(\u53f0)\u9435\u8eca\u7968\u3001\u5ba2\u904b\u8eca\u7968\uff1b\u4f4f\u5bbf\u8cbb\uff0c\u9700\u53d6\u5f97\u6709\u6253\u7d71\u7de8\u7684\u767c\u7968\uff0c\u9023\u540c\u5dee\u65c5\u8cbb\u4e00\u4f75\u63d0\u4f9b\uff1b\u82e5\u662f\u54e1\u5de5\u65c5\u904a\u7684\u4f4f\u5bbf\u8cbb\uff0c\u5c6c\u54e1\u5de5\u798f\u5229\u5247\u7121\u6cd5\u6263\u62b5\u9032\u9805\u7a05\u984d\u3002<\/p>\n<p>9. \u904b\u8cbb\u652f\u51fa\uff1a\u9808\u53d6\u5f97\u5b85\u914d\u3001\u5feb\u905e\u53ca\u8ca8\u904b\u516c\u53f8\u4e4b\u9032\u9805\u767c\u7968\u3002<\/p>\n<p>10. \u90f5\u96fb\u8cbb\uff1a\u516c\u53f8\u4f7f\u7528\u4e4b\u96fb\u8a71\u3001\u96fb\u5831\u3001\u7db2\u8def\u8cbb\u7b49\u4e4b\u9032\u9805\u767c\u7968\u3002<\/p>\n<p>11. \u4fee\u7e55\u8cbb\u7528\uff1a\u516c\u53f8\u8eca\u8f1b\u3001\u8fa6\u516c\u8a2d\u5099\u3001\u5efa\u7269\u7b49\u4e4b\u7dad\u4fee\uff0c\u9700\u53d6\u5f97\u9032\u9805\u767c\u7968\u59cb\u5f97\u6263\u62b5\u3002<\/p>\n<p>12. \u5ee3\u544a\u8cbb\uff1a\u8207\u516c\u53f8\u696d\u52d9\u76f8\u95dc\u4e4b\u5831\u7ae0\u96dc\u8a8c\u5ee3\u544a\u3001\u50b3\u55ae\u3001\u6d77\u5831\u3001\u6a23\u54c1\u3001\u96fb\u8996\u3001\u7db2\u8def\u5ee3\u544a\u7b49\uff0c\u53ea\u8981\u53d6\u5f97\u9032\u9805\u767c\u7968\u5373\u53ef\u6263\u62b5\u9032\u9805\u7a05\u984d\u3002<\/p>\n<p>13. \u6c34\u96fb\u74e6\u65af\u8cbb\uff1a\u6709\u516c\u53f8\u62ac\u982d\u53ca\u7d71\u7de8\u4e4b\u6c34\u96fb\u8cbb\u53ca\u74e6\u65af\u8cbb\u3002<\/p>\n<p>14. \u7814\u767c\u8cbb\uff1a\u70ba\u7814\u7a76\u65b0\u7522\u54c1\u3001\u6539\u5584\u751f\u7522\u6280\u8853\u7b49\u652f\u4ed8\u4e4b\u8cbb\u7528\u3002<\/p>\n<p>15. \u8a13\u7df4\u8cbb\u7528\uff1a\u70ba\u57f9\u80b2\u54e1\u5de5\u3001\u8fa6\u7406\u6216\u6307\u6d3e\u53c3\u52a0\u8207\u516c\u53f8\u696d\u52d9\u76f8\u95dc\u4e4b\u8a13\u7df4\u8cbb\u7528\u3002<\/p>\n<p>16. \u71c3\u6599\u8cbb\uff1a\u8eca\u8f1b\u52a0\u6cb9\u53ca\u71c3\u6599\u6cb9\u4e4b\u8cbb\u7528\u3002<\/p>\n<p>17. \u52de\u52d9\u8cbb\uff1a\u9808\u53d6\u5f97\u6709\u6253\u7d71\u7de8\u7684\u9032\u9805\u767c\u7968\uff0c\u5982\u9867\u554f\u516c\u53f8\u8cbb\u7528\u3001\u7ffb\u8b6f\u8cbb\u7528\u3002<\/p>\n<p>18. \u96dc\u9805\u8cfc\u7f6e\uff1a\u8fa6\u516c\u5ba4\u96fb\u5668\u3001\u96fb\u8166\u3001\u51b7\u6c23\u6a5f\u3001\u96fb\u8a71\u7b49<\/p>\n<p>19. \u96dc\u8cbb\uff1a\u8fa6\u516c\u5ba4\u6e05\u6f54\u7528\u54c1\u3001\u96f6\u4ef6\u7b49\u3002<\/p>\n<p>20. \u8cfc\u8cb7\u4e0d\u52d5\u7522\u3001\u5ee0\u623f\u53ca\u8a2d\u5099\u4e4b\u7d71\u4e00\u767c\u7968\u3002<\/p>\n<p>17. \u54e1\u5de5\u5236\u670d\u3001\u5de5\u4f5c\u978b\u7b49\u65bc\u71df\u696d\u5834\u6240\u63d0\u4f9b\u54e1\u5de5\u4f7f\u7528\u4e4b\u7269\u54c1\u3002<\/p>\n<p><\/p>\n<h5><strong>\u4e8c\u3001\u4e0d\u53ef\u6263\u62b5\u9805\u76ee<\/strong><\/h5>\n<p>1. \u85aa\u8cc7\u652f\u51fa\uff1a\u652f\u4ed8\u54e1\u5de5\u7684\u5404\u9805\u916c\u52de\uff0c\u5982\u85aa\u8cc7\u3001\u734e\u91d1\u3001\u6d25\u8cbc\u3001\u52a0\u73ed\u8cbb\u7b49\u3002\u4e0d\u53ef\u6263\u62b5\u9032\u9805\u7a05\u984d\u3002<\/p>\n<p>2. \u500b\u4eba\u4e4b\u9910\u98f2\u652f\u51fa\u3002<\/p>\n<p>3. \u4e00\u822c\u8863\u98fe\u3001\u76ae\u5305\u7b49\u3002<\/p>\n<p>4. \u62db\u5f85\u5ba2\u6236\u4e4b\u4ea4\u969b\u8cbb\uff0c\u5305\u542b\u6240\u652f\u4ed8\u4e4b\u65c5\u8cbb\u3001\u4f4f\u5bbf\u8cbb\u3002<\/p>\n<p>5. \u4ea4\u969b\u61c9\u916c\u8d08\u8207\u4ed6\u4eba\u4e4b\u79ae\u7269\u3001\u6216\u80a1\u6771\u6703\u8d08\u9001\u80a1\u6771\u4e4b\u7d00\u5ff5\u54c1\u3002<\/p>\n<p>6. \u81ea\u7528\u5c0f\u5ba2\u8eca<\/p>\n<p>(1) \u54e1\u5de5\u798f\u5229\u76f8\u95dc\u652f\u51fa\u3002<\/p>\n<p>(2) \u6350\u8d08\u4e4b\u7269\u54c1<\/p>\n<p>(3) \u79df\u8eca\u63a5\u9001\u54e1\u5de5\u4e0a\u4e0b\u73ed\uff0c\u79df\u91d1\u4e4b\u9032\u9805\u7a05\u4e0d\u5f97\u6263\u62b5\u92b7\u9805\u7a05\u984d\u3002<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Summary of deductible items for Value-Added Tax (VAT) March 30, 2023 Value-added tax (VAT) itself is a consumption tax, so not all documents or invoices can be used to offset VAT. There are several requirements for offsetting input tax: 1. Legitimate certificates issued by the counterparty&#8217;s company. 2. The presence of VAT amount. 3. Unified registration number of the company or business entity. It can be seen that the document itself must be an &#8220;invoice.&#8221; Receipts, service fees, and similar documents that do not have VAT cannot be offset. At the same time, it must occur domestically. Overseas expenses, foreign airline tickets, and commercial invoices issued by foreign companies cannot be offset as they do not pay VAT to the Taiwanese government. Additionally, since VAT is essentially a consumption tax, items that fall under the nature of consumption tax also cannot be offset. However, even if input tax cannot be offset, since these expenses are company costs, they must still be recorded. This way, the actual profit or loss can be determined at the end of the year. The following list includes deductible and non-deductible items for VAT: I. Deductible Items for VAT 1. Purchases: Unified invoices related to the company&#8217;s main business activities. 2. Rental expenses: If the certificate is a unified invoice and the lease is signed in the company&#8217;s name, the input tax amount can be offset. 3. Stationery supplies. 4. Miscellaneous purchases: Office appliances, computers, air conditioners, telephones, etc. 5. Miscellaneous expenses: Office cleaning supplies, spare parts, etc. 6. Unified invoices for the purchase of real estate, factories, and equipment. 7. Employee uniforms, work shoes, and items provided for use at business premises. 8. Travel expenses: Domestic air tickets, high-speed rail tickets, bus tickets; accommodation expenses, require invoices with unified registration numbers, along with travel expenses. However, accommodation expenses for employee trips that fall under employee benefits cannot be offset against input tax. 9. Freight expenses: Input invoices from courier and freight companies must be obtained. 10. Postage and telecommunication fees: Input invoices for company usage of telephones, telegrams, internet fees, etc. 11. Repair expenses: Maintenance of company vehicles, office equipment, buildings, etc., requires input invoices for offsetting. 12. Advertising expenses: Newspapers, magazines, flyers, posters, samples, TV and internet advertisements related to company operations. As long as input invoices are obtained, input tax can be offset. 13. Water, electricity, and gas expenses: Water and electricity bills and gas fees with the company&#8217;s name and unified registration number. 14. Research and development expenses: Expenses incurred for researching new products, improving production technology, etc. 15. Training expenses: Expenses incurred for employee training related to company operations. 16. Fuel expenses: Vehicle fuel and fuel oil costs. 17. Service fees: Input invoices with unified registration numbers, such as fees for consulting companies, translation fees. 18. Miscellaneous purchases: Office appliances, computers, air conditioners, telephones, etc. 19. Miscellaneous expenses: Office cleaning supplies, spare parts, etc. 20. Unified invoices for the purchase of real estate, factories, and equipment. 21. Employee uniforms, work shoes, and items provided for use at business premises. II. Non-deductible Items 1. Salary expenses: Various remuneration paid to employees, such as salaries, bonuses, allowances, overtime pay, etc. Input tax cannot be offset against these expenses. 2. Personal dining expenses. 3. General clothing, handbags, etc. 4. Entertainment expenses for entertaining clients, including travel expenses and accommodation expenses. 5. Gifts given to others for social entertainment or gifts presented to shareholders at shareholder meetings. 6. Personal use of small vehicles. (1) Employee welfare-related expenses. (2) Donated items. (3) Rental expenses for transporting employees to and from work, where the input tax on the rental cannot be offset against the output tax.<\/p>\n","protected":false},"author":5,"featured_media":20898,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[101],"tags":[],"class_list":["post-18032","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-principle"],"rttpg_featured_image_url":{"full":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-scaled.jpg",2560,1447,false],"landscape":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-scaled.jpg",2560,1447,false],"portraits":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-scaled.jpg",2560,1447,false],"thumbnail":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-150x150.jpg",150,150,true],"medium":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-300x170.jpg",300,170,true],"large":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-1024x579.jpg",800,452,true],"1536x1536":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-1536x868.jpg",1536,868,true],"2048x2048":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-2048x1158.jpg",2048,1158,true],"slider-bg":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-1600x600.jpg",1600,600,true],"card-grid":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-600x900.jpg",600,900,true],"card-list":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-600x700.jpg",600,700,true],"tenweb_optimizer_mobile":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-scaled.jpg",600,339,false],"tenweb_optimizer_tablet":["https:\/\/www.reanda.tw\/wp-content\/uploads\/2022\/05\/\u5229\u5b89\u9054LINE\u9078\u55ae-_20240513-scaled.jpg",768,434,false]},"rttpg_author":{"display_name":"Crystal","author_link":"https:\/\/www.reanda.tw\/en\/author\/crystal\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/www.reanda.tw\/en\/category\/insights\/accounting-principle\/\" rel=\"category tag\">Accounting<\/a>","rttpg_excerpt":"Summary of deductible items for Value-Added Tax (VAT) March 30, 2023 Value-added tax (VAT) itself is a consumption tax, so not all documents or invoices can be used to offset VAT. There are several requirements for offsetting input tax: 1. Legitimate certificates issued by the counterparty&#8217;s company. 2. The presence of VAT amount. 3. Unified&hellip;","_links":{"self":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts\/18032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/comments?post=18032"}],"version-history":[{"count":0,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/posts\/18032\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/media\/20898"}],"wp:attachment":[{"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/media?parent=18032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/categories?post=18032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.reanda.tw\/en\/wp-json\/wp\/v2\/tags?post=18032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}