外侨和综合所得税.docVIP

Guides For Foreign Taxpayers外僑與綜合所得稅Article 1 The Alien Individual Income Tax and the Period of Residence.第1題：外僑綜合所得稅與居留期間的關係1-1 Non-Residents of the Republic of China 1-1非中華民國境內居住之個人：a. For an individual who stays in the Republic of China not more than 90 days within a taxable year (Jan. 1 to Dec. 31), the income derived from sources in the Republic of China shall be withheld according to the withholding rate (see Article 15) and paid at the respective sources. The taxpayer need not file an income tax return. a. 同一課稅年度（1月1日至12月31日）內，在華居留不超過90天者，其中華民國來源之扣繳所得，由扣繳義務人依規定扣繳率（參考第15題內容）就源扣繳，無庸申報；其中華民國來源之非屬扣繳範圍之所得，應於離境前辦理申報納稅。b. For an individual who stays in the Republic of China over 90 days but less than 183 days within the same taxable year, individual income tax shall be declared and computed according to the withholding rate (see Article 15) on his remuneration derived within or outside the Republic of China for his services rendered in the ROC. b.同一課稅年度內，在華居留合計超過90天未滿183天者，其中華民國來源之扣繳所得，由扣繳義務人就源扣繳，其非屬扣繳範圍之所得（包括因在中華民國境內提供勞務而自境外雇主取得之勞務報酬），自行依規定扣繳率申報納稅。1-2 Residents of the Republic of China 1-2中華民國境內居住之個人：a. An individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate (See Article 14) on the amount of his net consolidated income (taxable income) which shall be the annual gross consolidated income (including the various incomes derived within the ROC and the remuneration derived outside the ROC for service rendered in the ROC) minus the exemptions and deductions. a. 同一課稅年度內，在華居留合計滿183天者，即為「中華民國境內居住之個人」，應將該年度在中華民國境內取得之各類所得，及因在中華民國境內提供勞務而自境外雇主取得之勞務報酬等總計，減除免稅額及扣除額後之綜合所得淨額，依累進稅率（請參考第14題內容）申報繳納綜合所得稅。b. The completion of e-Learning Platform enables the offering of lessons on taxation-related professional knowledge, so that the general public may download learning materials; perform online registration and online learning.b. 上年度為「居住者」，繼續居住