所得稅
1 綜合所得稅 Individual Income Tax
2 綜合所得稅結算申報書 Individual Income Tax Return
3 所得基本稅額 Income Basic Tax
4 一般所得稅額 Regular Income Tax
5 基本稅額 Basic Tax
6 基本所得額 Basic Income
7 多層次傳銷 Multiple-level Marketing
8 非現金捐贈 Non-cash Donation
9 常設機構 Permanent Establishment
10 移轉訂價 Transfer Pricing
11 消除雙重課稅 Elimination of Double Taxation
12 無差別待遇 Non-discrimination
13 相互協議程序 Mutual Agreement Procedure
14 資訊交換 Exchange of Information
15 營業利潤 Business Profit
16 各類所得扣繳稅款報繳證明申請書 Application Form for Certificate of Withholding Income Tax
17 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 股利申報書 Dividend Declaration Form
19 ( 境外) 緩課股票轉讓所得申報憑單 Income Statement of Transferring Tax-deferred Stocks
20 個人災害損失申報(核定)表 Application (Assessment) Form for Personal Loss in Disaster
21 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 外籍人士稅務講習及座談 Taxation Forum and Seminar for Aliens
23 外籍人士綜合所得稅扣繳實務 Withholding Practice of Individual Income Tax for Aliens
24 外籍人士綜合所得稅
結算申報實務		 Filing Practice of Individual Income Tax Return for Aliens
25 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 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 個人一時貿易資料申報書 Declaration Form for Individual Income Derived from Incidental Trading
28 執行業務所得 Income from Professional Practice
29 執行業務者 Professional Practitioner
30 執行業務者使用機器
記帳申請書		 Application Form for Professional Practitioners Using Electronic Bookkeeping
31 扣除額 Deduction
32 人 Person
33 不可抗力之災害 A Disaster Caused by Force Majeure
34 中華民國境內居住之個人 Resident of the Republic of China
35 他人 Others
36 可扣抵稅額(綜合所得稅) Imputation Tax Credit (Individual Income Tax)
37 申報納稅 Filing of Tax Returns and Payment of Tax
38 申報期限 Deadline for the Filing of Income Tax Returns
39 交換 Exchange
40 列舉扣除額 Itemized Deduction
41 合併報繳 Consolidated Declaration and Payment by Taxpayers
42 在校就學 Studying at School
43 扣繳率 Withholding Rate
44 扣繳稅額 Withholding Tax
45 扣繳憑單 Withholding Statement
46 扣繳辦法 Withholding Regulations
47 自力耕作漁牧林礦所得 Income from Self-undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining
48 自用住宅 Owner-occupied Residence
49 自宅重購稅額退抵 Deduction or Refund for Repurchase of Owner-occupied Residence
50 免稅額 Exemption
51 免辦結算申報 Exemption from Filing an Income Tax Returns
52 利息所得 Interest Income
53 災害損失( 綜合所得稅) Losses from Disaster (Individual Income Tax)
54 依規定稅率納稅 To Pay Tax in Accordance with the Legal Tax Rate
55 其他所得 Other Income
56 押金 Deposit
57 版稅 Proceeds from Copyrights
58 直系尊親屬 Lineal Ascendant
59 金融機構 Financial Institution
60 非中華民國境內居住
之個人		 Non-resident of the Republic of China
61 非扣繳範圍之所得 Income not Subject to Withholding
62 保險費 Insurance Premium
63 盈餘總額 Gross Surplus Profit
64 銀行業通行之存款利率 The Prevailing Deposit Interest Rates of Domestic Banks
65 軍人薪餉 Salaries of Military Personnel
66 個人 Individual
67 捐贈 Donation
68 核定稅額通知書 Notice for Assessment of Tax
69 特支費 Special Disbursement
70 特別扣除額 Special Deduction
71 租賃所得 Income from Lease
72 納稅義務人(綜合所得稅) Taxpayer (Individual Income Tax)
73 財產交易所得 Income from Property Transactions
74 財產交易損失 Loss from Property Transactions
75 退休金 Retirement Pay
76 退職金 Separation Pay
77 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 教育學費 Educational Tuition
79 教育學費特別扣除 Special Deduction for Educational Tuition
80 終身俸 Life-time Pension
81 扣繳之報繳 To Pay Withholding Tax
82 扣繳之申報 To File Withholding Tax
83 就源扣繳 Tax Withheld at Source
84 期貨交易所得 Income from Futures Transactions
85 身心障礙特別扣除 Special Deduction for the Physically or Mentally Challenged Person
86 無謀生能力者 Being Incapable of Earning a Livelihood
87 結算申報( 綜合所得
稅)		 Annual Income Tax Return (Individual Income Tax)
88 給付時 At the Time of Payment
89 視同給付 Deemed Payment
90 損害賠償金 Compensation for Death or Injury
91 溢扣 The Amount Over-withheld
92 當地一般租金 The Local Prevailing Rental Standard
93 資遣費 Severance Pay
94 實物配給或代金 Allowance in Kind or Cash
95 綜合所得淨額 The Net Consolidated Income
96 綜合所得總額 The Gross Consolidated Income
97 撫卹金 Survivor's Compensation
98 標準扣除額 Standard Deduction
99 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 課稅年度 Taxable Year
101 儲蓄投資特別扣除 Special Deduction for Savings and Investment
102 應納稅額 Tax Payable
103 營利所得 Income from Profit-seeking
104 薪資所得 Income from Salaries and Wages
105 薪資所得特別扣除 Special Deduction of Income from Salaries/Wages
106 購屋借款利息 Interest on a House Mortgage
107 醫藥及生育費 Medical and Maternity Expenses
108 離職金 Resignation Pay
109 證券交易所得 Gains Derived from the Securities Transactions
110 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 權利金所得 Income from Royalties
112 變動所得 Variable Income
113 簡式申報書 Concise Return Form
114 必要損耗及費用 Necessary Depreciation and Expenses
115 扶養親屬 Dependents
116 實物所得 Income in Kind
117 屬地主義 Territorial Principle
118 營利事業 Profit-seeking Enterprise
119 小規模營利事業 Small-scale Profit-seeking Enterprise
120 公有事業 Public Utility Enterprise
121 營業代理人 Business Agent
122 國際金融業務分行 Off-shore Banking Units; Off-shore Banking Branches
123 國際證劵業務分公司 Off-shore Securities Units;Offshore Securities Branches
124 教育文化公益慈善機關或團體 Education, Culture, Public Welfare or Charity Institutions or Organizations
125 營利事業所得額 The Amount of the Profit-seeking Enterprise Income
126 中華民國來源所得 Income from Sources in the Republic of China
127 分離課稅 Taxed Separately
128 短期票券 Short-term Commercial Papers
129 會計帳簿及憑證 Account Books and Vouchers
130 會計年度 Fiscal Year
131 會計基礎 Accounting Basis
132 扣繳義務人及納稅義務人 Tax Withholders and Taxpayers
133 扣繳稅款之繳納及扣繳憑單之申報 Payment of Taxes Withheld and Filing of Withholding Statement
134 各類所得扣繳率標準 Standards of Withholding Rates for Various Incomes
135 暫繳申報 Provisional Income Tax Return
136 會計師查核簽證申報 Filing Returns Assessed and Certified by Certified Public Accountant
137 營利事業所得稅 Profit-seeking Enterprise Income Tax
138 營利事業所得稅結算申報書 Profit-seeking Enterprise Annual Income Tax Return
139 催報 To Urge to File Tax Returns
140 滯報金 Delinquent Reporting Surcharge
141 怠報金 Non-reporting Surcharge
142 決算申報 A Current Final Report on Total Business Income
143 清算申報 A Current Final Report on Income Earned from Liquidation
144 清算期間 Period of Liquidation
145 清算所得 Liquidation Income
146 國外稅額扣抵 Foreign Tax Credit
147 所得額標準 The Standards of Income
148 同業利潤標準 The Profit Standard of the Same Trade Concerned
149 營利事業所得稅查核
準則		 Regulations Governing Assessment of Profit-seeking Enterprise Income Tax
150 查帳審核 Audit by Reviewing Accounting Books
151 書面審核 Reviewing Tax Declaration on Paper
152 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
153 電腦選案 Cases Selected by a Computer
154 實際成本 Actual Cost
155 資本支出 Capital Expenditures
156 固定資產 Fixed Assets
157 耐用年數 Service Life
158 殘值 Residual Value
159 資產重估價 Assets Revaluation
160 原物料耗用通常水準 Common Level of Materials and Supplies Being Used for Production
161 盈虧互抵 Offset between Profits and Losses
162 災害損失 Losses from Disaster
163 融資租賃 Financial Leasing
164 營業常規 Regular Business Practice
165 兩稅合一制 Integrated Income Tax System
166 股利總額 The Gross Amount of Dividends
167 股東可扣抵稅額帳戶 Imputation Credit Account
168 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
169 稅額扣抵比率 Tax Deduction Ratio
170 稅額扣抵比率上限 Upper Limit of Tax Deduction Ratio
171 超額分配股東可扣抵稅額 The Amount of Over-distributed Imputation Credit to Shareholders
172 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)
173 未分配盈餘 Undistributed Surplus Earnings
174 未分配盈餘申報 Filing the Undistributed Earnings
175 租稅獎勵 Tax Incentive
176 個人一時貿易之盈餘 Earnings Derived from Incidental Trading Activities by an Individual
177 物價指數連動法 Indexation
178 現時徵繳制 Pay-as-you-earn
179 S 公司 S-corporation
180 一人公司 One-man Company
181 二手貨 Used Goods
182 子公司 Subsidiary Company
183 小規模公司 Small-sized Company
184 小規模企業減免額 Deduction or Exemption for Small Business
185 小額所得減免額 Small Income Deduction or Exemption
186 工商利潤稅 Tax on Industrial and Commercial Profits
187 已繳納公司稅之盈餘所分配之股利 Dividends Derived from Earnings after Tax
188 不納入課稅 Income Excluded from Taxation
189 不動產利得稅 Immovable Property Gains Tax
190 引力原則 Force of Attraction
191 支出稅 Expenditure Tax
192 日出條款 Sunrise Clause
193 落日條款 Sunset Clause
194 祖父條款 Grandfather Clause
195 主管機關 Competent Authority
196 出口補貼 Export Subsidies
197 出口退稅 Export Rebate
198 加工出口區 Export Processing Zone
199 可比較未受控價格法 Comparable Uncontrolled Price Method
200 古典課稅制 Classical Tax System
201 外國個人控股公司 Foreign Personal Holding Company, FPHC
202 外國銷貨公司 Foreign Sales Corporation, FSC
203 所得平均法 Averaging of Income
204 未繳納公司稅盈餘所分配之股利 Dividends Derived from Earnings before Tax
205 母公司 Parent Company
206 有實際關連之所得 Effectively Connected Income
207 目的地原則 Destination Principle
208 企業集團 Group of Companies
209 全球所得 World-wide Income
210 全球財產 World-wide Property
211 再投資期間 Re-investment Period
212 再投資優惠 Re-investment Relief; Roll-over Relief
213 再售價格法 Resale Price Method
214 同時查核 Simultaneous Tax Audit
215 名目資本 Nominal Capital
216 合併 Mergers
217 多國籍企業 Multinational Enterprises
218 多階段課稅 Multi-stage Taxation
219 年金計畫 Pension Schemes
220 成本分攤協議 Cost Sharing Agreements, CSA
221 成本貢獻協議 Cost Contribution Arrangement ,CCA
222 成本加價法 Cost Plus Method
223 扣繳稅款之扣抵 Withholding Tax Credit
224 收入分成 Revenue Sharing
225 有限合夥 Limited Partnership
226 老人減免額 Exemption for the Elderly
227 自由貿易 Free Trade
228 利潤稅 Profits Tax
229 技術協助費 Technical Assistance Fee
230 投資公司 Investment Company
231 投資所得 Investment Income
232 投資信託 Investment Trust
233 證券投資(間接投資) Portfolio Investment (Indirect Investment)
234 投資減除額 Investment Deduction
235 投資稅額扣抵 Investment Tax Credit
236 投資準備 Investment Reserve
237 防杜避稅措施 Anti-tax Avoidance Measures
238 防杜欠稅措施 Anti-tax Delinquency Measures
239 來源地證明 Certificate of Origin
240 來源規則 Source Rule
241 受託人 Trustee
242 受控外國公司 Controlled Foreign Corporation, CFC
243 受僱所得 Income from Employment
244 固定場所 Fixed Place
245 定率國外稅額扣抵 Fixed Foreign Tax Credit
246 定額課稅 Lump-sum Tax
247 居住地之變更 Change of Residence
248 居住者外國人 Resident Alien
249 所得來源 Source of Income
250 所得稅平均稅率 Average Rate of Income Tax
251 所得稅額扣抵 Income Tax Credit
252 非居住者 Non-resident
253 非居住者外國人 Non-resident Alien
254 非勤勞所得 Unearned Income
255 非課稅所得 Non-taxable Income
256 非課稅資產 Non-taxable Assets
257 非營利團體 Non-profit Organization
258 信託不動產 Estate in Trust
259 孩童減免額 Child Deduction or Exemption
260 孩童照顧支出 Child Care Expenditure
261 盈餘準備 Reserves
262 相互協助 Mutual Assistance
263 共同基金 Mutual Fund
264 研究發展 Research & Development
265 負所得稅 Negative Income Tax
266 負資本帳戶 Negative Capital Account
267 重組 Restructuring
268 雙重課稅 Double Taxation
269 個人控股公司 Personal Holding Company
270 個別限額法(國外稅額扣抵) Per Country Limitation (Foreign Tax Credit)
271 家族公司 Family Corporation
272 核定通知 Notice of Assessment
273 消費者物價指數 Consumer Price Index
274 消極性所得 Passive Income
275 特許權利 Franchise
276 特許權利稅 Franchise Tax
277 租稅之轉嫁 Tax Shifting, Shifting of Taxes
278 租稅之整合 Harmonization of Tax
279 租稅代理人 Tax Agent
280 租稅存款證明 Tax Deposit Certificate
281 租稅扣抵 Tax Credit
282 租稅庇護所 Tax Haven
283 租稅協定 Tax Treaty
284 租稅保密 Tax Secrecy
285 租稅特赦 Tax Amnesty
286 租稅假期 Tax Holiday
287 租稅規畫 Tax Planning
288 租稅遞延 Deferred Tax
289 納稅依從度 Tax Compliance
290 財政住所 Fiscal Residence
291 發起人股份 Founder's Shares
292 短期資本利得 Short-term Capital Gains
293 稅約範本 Model Tax Conventions
294 稅率表 Tax Rate Table
295 稅率級距 Tax Brackets
296 視同已納稅額 Tax Sparing
297 視同已納稅額扣抵 Tax Sparing Credit
298 視同利息 Deemed Interest
299 估價原則 Valuation Principle
300 費用比例 Expense Ratio
301 費用帳 Expense Account
302 交易或營業 Trade or Business
303 貿易聯盟 Trade Union
304 超級權利金 Super Royalty
305 進口存款 Import Deposits
306 進口附加捐 Import Surcharge
307 設算扣抵制 Imputation System
308 進口配額 Import Quotas
309 集團間勞務 Intra-group Services
310 勤勞所得 Earned Income
311 勤勞所得扣除額 Deduction for Earned Income
312 搬家費用 Moving Expenses
313 損失減除 Loss Deduction
314 新興產業 Emerging Industry
315 節約能源獎勵 Energy-saving Incentives
316 經濟利益團體 Economic Interest Group, EIG
317 補充性投資稅額扣抵 Supplementary Investment Tax Credit
318 補充核定 Supplemental Assessment
319 資本分配 Capital Distribution
320 資本利得稅 Capital Gains Tax
321 資本取得稅 Capital Acquisitions Tax
322 資本所得 Income from Capital
323 資本財 Capital Goods
324 過渡時期協議 Transitional Arrangements
325 零息債券 Zero-coupon Bonds
326 預付公司稅 Advance Corporation Tax, ACT
327 境外公司 Offshore Company
328 國外來源所得 Foreign-source Income
329 境外信託 Offshore Trust
330 境外創投 Offshore Joint Venture
331 福利性所得 Fringe Benefits
332 實現 Realization (of Assets)
333 實際管理處所 Place of Effective Management, PEM
334 管理處所 Place of Management
335 管理費用 Management Fees
336 管理與控制 Management and Control
337 維也納公約 Vienna Conventions
338 維護成本 Maintenance Expenses
339 遠期外匯交易 Forward Foreign Exchange Transactions
340 遠期利率協議 Forward Rate Agreement
341 歐聯自由貿易協會 European Free Trade Association, EFTA
342 課稅交易 Taxable Transaction
343 課稅期間 Taxable Period
344 課稅稅基 Taxable Base
345 課稅價格 Taxable Value
346 營運損失 Operating Losses
347 環境獎勵 Environmental Incentives
348 毛利 Gross Profit
349 毛利率 Gross Profit Ratio
350 毛利潤稅 Gross Profit Tax
351 總機構費用 Head Office Expenses
352 聯合申報 Joint Return
353 聯合核課 Joint Assessment
354 薪資稅 Wage Tax
355 還原 Grossing Up
356 隱藏之利潤分配 Hidden Profit Distributions
357 隱藏準備 Hidden Reserves
358 藍色申報制度 Blue Return Filing System
359 醫療費用 Medical Expenses
360 離境稅 Exit Tax
361 雙重居住者公司 Dual Resident Company
362 特別負擔 Extraordinary Burdens
363 課稅領域 Tax Territories
364 邊際減免額 Marginal Deduction
365 邊際稅率 Marginal Rates
366 關係人 Related Parties
367 關係企業 Affiliated Enterprises
368 關稅暨貿易總協定 General Agreement on Tariffs and Trade, GATT
369 議定書 Protocol
370 產業 Industry
371 加速折舊 Accelerated Depreciation
372 功能性獎勵 Functional Incentives
373 投資抵減 Investment Tax Credit
374 自動化設備或技術 Equipment or Technology Used for Automation
375 防治污染設備或技術 Equipment or Technology Used for Anti-pollution Measures
376 資源回收設備或技術 Equipment or Technology Used for Reclamation of Resources
377 工業用水再利用設備
或技術		 Equipment or Technology Used for Recycling of
Industrial-use Water
378 節約能源設備或技術 Equipment or Technology Used for Energy Saving
379 人才培訓 Personnel Training
380 資源貧瘠或發展遲緩地區 Areas of Scanty Resources or Slow Development
381 重要投資事業 Important Investment Enterprise
382 重要科技事業 Important Technology Enterprise
383 創業投資事業 Venture Capital Enterprise
384 原始認股或應募 Original Subscription or Underwriting of a Registered Stock
385 國外投資損失準備 Reserve for Loss in Foreign Investment
386 專案合併 Specially Approved Merger
387 緩課 Tax Deferred
388 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
389 企業併購案件查核 Investigation of Business Merger and Acquisition Cases
390 委託書(營利事業登記案件) Letter of Authorization (For Registration of Profit-seeking Enterprise)
391 教育、文化、公益、慈善機關或團體結算
申報書		 Education, Culture, Public Welfare or Charity Institutions or Organizations Income Tax Return
392 清算申報書 Liquidation Tax Return
393 營利事業所得稅暫繳稅額申報書 Profit-seeking Enterprise Provisional Income Tax Return
394 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
395 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)
396 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
397 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)
398 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
399 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)
400 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
401 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
402 財政部稅務預先核釋
作業要點		 The Directions for the Implementation of Advance Tax Rulings
403 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
404 可比較未受控交易法 Comparable Uncontrolled Transaction Method
405 可比較利潤法 Comparable Profit Method
406 利潤分割法 Profit Split Method
407 移轉訂價報告 Transfer Pricing Report
408 常規交易原則 Arm's Length Principle
409 常規交易區間 Arm's Length Range
410 適用所得稅協定查核準則 Regulations Governing the Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income
411 個人所得基本稅額申報表 Individual Income Basic Tax Return
412 各類所得扣繳暨免扣
繳憑單		 Withholding and Non-withholding Tax Statement
413 股利憑單 Dividend Statement
414 告發或檢舉獎金 Reward for Information or Accusation
415 信託契約 Trust Deed
416 受益人 Beneficiary
417 信託利益 Trust Benefit
418 信託關係 Trust Relationship
419 信託財產 Trust Property
420 公益信託 Public Trust
421 共同信託基金 Mutual Trust Fund
422 證券投資信託基金 Securities Investment Trust Fund
423 存簿儲金利息 Interest Accrued on Postal Passbook Savings
424 公債 Government Bond
425 公司債 Corporate Bond
426 金融債券 Financial Debenture
427 短期票券利息 Interest of Short-term Commercial Papers
428 養老金 Old-age Pension
429 保險給付 Insurance Payment
430 人身保險 Life Insurance
431 勞工保險 Labor Insurance
432 公保 Civil Servants' Insurance
433 全民健康保險 National Health Insurance
434 公立醫院 Public Hospital
435 財團法人組織醫院 Institutional Hospital
436 公私立大學附設醫院 University-affiliated Hospital
437 戶口名簿 Household Certificate
438 競選經費 Campaign Expense
439 政治獻金 Political Donation
440 政黨 Political Party
441 政治團體 Political Association
442 擬參選人 Prospective Candidate for Election
443 居留證 Alien Resident Certificate
444 獨資 Sole Proprietorship
445 合夥 Partnership
446 合作社 Cooperative
447 常規交易價格 Arm's Length Price
448 預先訂價協議 Advance Pricing Arrangement
449 股權繳納憑證 Stock Share Payment Certificate
450 新股權利證書 Certificates of Entitlement to New Shares
451 員工分紅配股 Securities Acquired as an Employee's Bonus
452 行政程序 Administrative Procedures
453 違章審理 Review of Referred Cases of Tax Misconduct, Violation, and Fraud
454 欠稅清理及執行 Tax Arrears Collection and Enforcement
455 抵押利息所得調查核
定		 Review and Assessment of Interest Income on Mortgages
456 非自住租賃所得查調核定 Survey and Assessment of Income from Lease of Non-self-use Residences
457 執行業務及其他所得
查調核定		 Survey and Assessment of Income from Professional Practice and Other Income
458 各類所得資料查詢 Enquiries about Data on Various Incomes
459 本人財產歸戶資料查
詢		 Enquiries about Data on Personal Property
460 全國財產總歸戶查詢 Enquiries about Data on Nationwide Personal Property
461 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
462 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
463 核發扣繳稅款繳納證
明		 Issuance of a Payment Certificate for Withholding Tax
464 核發儲蓄免扣證 Issuance of Certificate for Exemption from Withholding Tax on Savings
465 綜合所得稅結算申報
公告		 Individual Income Tax Return Notice
466 綜合所得稅逾期申報 Overdue Declaration of Individual Income Tax
467 電子錢包 E-money
468 二維條碼申報 Filing via Barcodes
469 網路申報 Filing via Internet (Internet Declaration)
470 租金支出 Rental Expenditure
471 財產交易損失扣除額 Deduction for Losses Incurred in Property Transactions
472 全面性租稅協定 Comprehensive Income Tax Agreement
473 海空運輸事業單項協定 International Transportation Income Tax Agreement
474 免稅出口區 Duty Free Export Processing Zone
475 科學工業園區 Science Parks
476 不得上訴案件 Cases not Permitted to Appeal
477 員工認股選擇權 Employee Stock Option
478 員工認股權證 Employee Stock Warrants
479 賦予日 Grant Date
480 執行日 Exercise Date
481 庫藏股 Treasury Stock
482 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
483 居住者證明申請書 Application Form for Resident Certificate
484 技術作價 The Technical Value
485 結構型商品 Structured Product
486 營利事業所得稅納稅
證明書		 Profit-seeking Enterprise Income Tax Payment Certificate
487 營利事業所得稅申報
及核定證明書		 Profit-seeking Enterprise Income Tax Returns and Assessment Certificate
488 營運總部 Headquarters
489 國際物流配銷中心 International Logistics and Distribution Centers
490 個人海外所得 Individual Overseas Income
491 綜所稅更正申請書 Application Form for Correction of Individual Income Tax Returns
492 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
493 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
494 稅式支出 Tax Expenditure
495 未成年人 Minor
496 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)
497 資本稀釋 Thin Capitalization
498 負債占業主權益比率 Debt-to-equity Ratio
499 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
500 自由貿易港區事業 Free Trade Zone Enterprise
501 補徵稅額 Amount of Additional Tax Levied
502 海運業務 Marine Transport Business
503 綜合所得稅稅額試算服務 Service of the Pre-calculation of Individual Income Tax Returns
504 居住者證明 Certificate of Residence
505 受益所有人 Beneficial Owner
506 幼兒學前特別扣除額 Special Deduction for Pre-school Children
507 證券交易損失 Losses Incurred from Securities Transactions
508 個人證券交易所得稅額申報表 Individual Securities Transactions Income Tax Return
509 自益信託 Self-benefit Trust
510 他益信託 Other Interest Oriented Trust
511 個人房屋土地交易所得稅申報書 Individual House and Land Transactions Income Tax Return
512 個人房屋土地交易所得稅申報核定通知書 Notice for Assessment of Individual House and Land Transactions Income Tax
513 個人房屋土地交易所
得稅申報稅額繳款書		 Tax Bill for Filling Individual House and Land Transactions Income Tax (Self-payment)
514 年度個人房屋土地交易所得稅自動補報稅額繳款書 Tax Bill for Late/Amended-filling payment of Individual House and Land Transactions Income Tax for Year
     
菸酒稅
1 菸 Tobacco
2 酒 Alcohol
3 紙菸 Cigarettes
4 菸絲 Cut Tobacco
5 雪茄 Cigars
6 釀造酒類 Brewed Alcoholic Beverages
7 啤酒 Beer
8 蒸餾酒類 Distilled Spirits
9 再製酒類 Reprocessed Alcoholic Beverages
10 米酒 Rice Spirits
11 料理酒 Cooking Alcoholic Products
12 其他酒類 Other Alcoholic Beverages
13 酒精 Ethyl Alcohol
14 酒精成分 Alcohol Content
15 未變性酒精 Un-denatured Ethyl Alcohol
16 已變性酒精 Denatured Ethyl Alcohol
17 含藥酒類 Medicated Alcohol
18 公賣利益 Monopoly Revenue
19 視為出廠 Being Deemed as Removal from the Factory
20 酒精性飲料 Alcoholic Beverages
21 釀造 Brewage
22 糖化 Saccharification
23 發酵 Fermentation
24 蒸餾 Distillation
25 酒母 Seed
26 酒糟 Stillage; Distillers Grain; Vinasse ; Grain; Slopp; Dunder
27 白麴 White Qu
28 紅麴 Red Qu
29 工業用酒精 Industrial Use Ethyl Alcohol
30 健康福利捐 Health and Welfare Surcharge
31 料理米酒 Cooking Rice Wine
     
貨物稅
1 貨物稅 Commodity Tax
2 應稅貨物 Taxable Goods
3 免稅貨物 Tax Exempt Goods
4 納稅義務人 Taxpayer
5 產製 Manufactured
6 委託代製 Manufactured on a Consign Basis
7 產製廠商 The Manufacturer
8 免稅採購 Purchasing of Tax-exempt Raw Materials
9 軍用免稅 Tax-exempt Military Goods
10 從價徵收 Taxed on an Ad Valorem Basis
11 從量徵收 Taxed on a Specific Basis
12 應徵稅額 Taxable Amount
13 大客車、大貨車使用之橡膠輪胎 Rubber Tires for Buses and Trucks
14 卜特蘭一型水泥 Portland I Cement
15 卜特蘭高爐水泥 Portland Blast-furnace Slag Cement
16 代水泥 Cement Substitutes
17 水泥熟料 Cement Clinkers
18 飛灰水泥 Fly Ashes Cement
19 散裝水泥 Bulk Cement
20 設廠機製 Factory Machine-made
21 清涼飲料品 Cold Drinks
22 天然果蔬汁 Natural Fruit/Vegetable Juice
23 稀釋天然果蔬汁 Diluted Natural Fruit/Vegetable Juice
24 食品添加物 Food Additives
25 乳品 Dairy Products
26 調味乳、發酵乳 Flavoured Milk (Fermented Milk)
27 國家標準 The National Standard
28 平板玻璃 Flat-glass
29 導電玻璃 Electrification Glass (Conductive Glass)
30 主機 Central Air Conditioning Units
31 音響組件 Stereophonic Components
32 小客車 Passenger Sedans
33 貨車 Trucks
34 客貨兩用車 Passenger-cargo Cars
35 供研究發展用之進口車輛 Vehicles Imported for Use in Technical Research and Development
36 特種車輛 Special Purpose Vehicles
37 農地搬運車 Tractors Equipped with Farming Equipment
38 完稅價格 Taxable Value
39 包裝從物價格 Related Packing Costs
40 出廠價格 Ex-factory Price
41 銷售價格 Selling Price
42 批發商毛利 Wholesale Profits
43 通常價格 General Price
44 容器成本 Cost of Container
45 通常標準 General Standard
46 中央系統型冷氣機 Central Air Conditioning Units
47 廠商登記 Manufacturer's Registration
48 保稅工廠 Bonded Factory
49 產品登記 Product Registration
50 產品統一編號 Product Numbers
51 照證 Certificates
52 替代照證 Substitutes of Certificates
53 計稅單位 Tax Unit
54 未稅倉庫 Untaxed Warehouse
55 未稅貨物移運 Movement of Untaxed Goods
56 滯報金 Belated Reporting Surcharge
57 怠報金 Non-reporting Surcharge
58 滯納金 Belated Surcharge
59 滯納利息 Belated Interest
60 橡膠輪胎 Rubber Tires
61 白水泥或有色水泥 White or Colored Cement
62 土灰水泥 Soil Ashes Cement
63 純天然果汁 Pure Natural Fruit Juice
64 純天然蔬菜汁 Pure Natural Vegetable Juice
65 濃縮果汁 Concentrated Fruit Juice
66 汽油 Gasoline
67 柴油 Diesel Oil
68 煤油 Kerosene
69 航空燃油 Fuel Oil for Aircraft
70 燃料油 Fuel Oil
71 溶劑油 Dissolving Oil
72 液化石油氣 Liquefied Petroleum Gas
73 電器類 Electric Appliances
74 實際成本 Actual Cost
75 先進先出法 The First-in, First-out Method
76 加權平均法 The Weighted Averaging Method
77 完稅照 Tax Payment Certificate
78 免稅照 Tax Exemption Certificate
79 臨時運單 Provisional Transport Certificate
80 保稅倉庫 Bonded Warehouse
81 汽缸 Cylinder
82 牽引機 Tractors
83 工程車 Engineering Vehicles
84 低底盤公共汽車 Low Chassis Buses
85 天然氣公共汽車 Gas Buses
86 油電混合動力公共汽車 Hybrid Oil and Electric Buses
87 電動公共汽車 Electric Buses
88 身心障礙者復康巴士 Rehabilitation Buses for the Disable
89 完全以電能為動力之電動車輛 Fully Electric-driven Passenger Vehicles
90 油氣雙燃料車 Liquefied Petroleum Gas Passenger Vehicles
     
證券及期貨交易稅
1 公司債 Corporate Bond
2 代徵人 Collecting Agents
3 存託憑證 Depositary Receipt
4 有價證券 Securities
5 受益憑證 Beneficiary Certificate
6 受讓證券人 Securities Transferee
7 店頭市場 Market for Unlisted Securities‚ Over the Counter Market
8 股票 Shares, Stocks
9 金融債券 Bank Debenture
10 政府債券 Government Bond
11 買賣交割 Trade Settlement
12 過戶 Transfer
13 零股買賣 Odd-lot Trading
14 認購(股)權證 Call Warrant
15 證券交易所 Securities Exchange
16 證券自營商 Securities Dealer
17 證券承銷商 Securities Underwriter
18 證券經紀商 Securities Broker
19 證券櫃檯買賣中心 GreTai Securities Market
20 緩課股票 Tax-deferred Stocks
21 管理股票 Managed Stock
22 證券交易稅之代徵獎金 Collecting Reward of the Securities Transaction Tax
23 期貨交易稅 Futures Transaction Tax
24 結算之市場價格 Settlement Price
25 期貨交易稅之代徵人 Collecting Agent of the Futures Transaction Tax
26 期貨交易稅之代徵獎金 Collecting Reward of the Futures Transaction Tax
27 期貨商 Futures Commission Merchant
28 期貨交易所 Futures Exchange
29 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 股價類期貨契約 Stock Index and Single Stock Futures Contracts
31 利率類期貨契約 Interest Rate Futures Contracts
32 選擇權契約或期貨選
擇權契約		 Option Contracts or Option Contracts on Futures
33 其他期貨交易契約 Other Futures Contracts
34 認股權憑證 Stock Warrant
     
印花稅
1 印花稅應稅憑證 Taxable Documents for Stamp Tax
2 銀錢收據 Receipts for Monetary Payments
3 買賣動產契據 Deeds for Sale of Movables
4 承攬契據 Contracting Agreements
5 典賣契據 Contracts for Sale
6 讓受契據 Contracts for Transfer
7 分割不動產契據 Contracts for Partition of Real Estate
8 貼花及註銷 Stamp Affixed and Cancelled
9 揭下重用 Removed for Reuse
10 彙總繳納 Paid by Filing a Collective Tax Return
     
營業稅
1 銷售貨物 Sale of Goods
2 在中華民國境內銷售貨物 Sale of Goods within the Territory of the Republic of China
3 銷售勞務 Sale of Services
4 在中華民國境內銷售勞務 Sale of Services within the Territory of the Republic of China
5 進口貨物 Imported Goods
6 納稅義務人 Taxpayer
7 營業人 Business Entity
8 固定營業場所 Fixed Place of Business
9 視為銷售 Deemed as a Sale of Goods
10 零稅率 Zero-tax-rate
11 遠洋漁船 Deep Sea Fishing Boats
12 免徵營業稅 Exemption from Business Tax
13 放棄適用免稅 Waiver of Tax Exemption
14 教育勞務 Education Services
15 飼料 Feed
16 未經加工之生鮮農產物 Unprocessed Raw Agricultural Products
17 農耕用機器設備 Agricultural Machinery and Equipment
18 衍生性金融商品 Financial Derivatives
19 合作社 Cooperative
20 黃金 Gold
21 古物 Antiques
22 一般稅額計算 General Tax Computation
23 特種稅額計算 Special Tax Computation
24 特種飲食業 Special Food and Beverage Services Enterprises
25 有娛樂節目之餐飲業 Restaurants Providing Entertaining Show Programs
26 小規模營業人 Small-scale Business Entities
27 免予申報銷售額之營業人 A Business Entity Exempted from Filing Sales Amounts
28 查定課徵 Assessed by the Tax Authority for Business Tax
29 起徵點 Tax Threshold, Minimum Taxable Sales Amount
30 兼營營業人 Dual-status Business Entities
31 不得扣抵比例 Non-deductible Ratio
32 比例扣抵法 Proportional Deduction Method
33 直接扣抵法 Direct Deduction Method
34 銷售額 Sales Amounts
35 銷項稅額 Output Tax
36 進項稅額 Input Tax
37 自用乘人小汽車 Passenger Cars for Personal Use
38 進項憑證 Input Documentary Evidence
39 溢付稅額 Amount of Overpaid Business Tax
40 留抵稅額 Offset Against Business Tax Payable
41 銷項憑證 Output Documentary Evidence
42 二聯式統一發票 Duplicate Uniform Invoice
43 三聯式統一發票 Triplicate Uniform Invoice
44 特種統一發票 Special Uniform Invoice
45 收銀機統一發票 Cash Register Uniform Invoice
46 電子計算機統一發票 Computer Uniform Invoice
47 代收代付 Collection and Payment on Behalf of Another Party
48 設籍課稅 Setting up of a Taxpayer Registration File
49 媒體申報 Filing via Electronic Media
50 總分支機構合併申報 Consolidated Tax Return for Headquarters and Branches
51 滯報金 Belated Reporting Surcharge
52 怠報金 Non-reporting Surcharge
53 虛報進項稅額 Input Tax Falsely Reported
54 開立不實統一發票營業人 Business Entity Issuing False Uniform Invoices
55 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 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 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 提前使用統一發票申
請書		 Application Form for Pre-use of Uniform Invoices
59 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 使用收銀機開立統一
發票申請書		 Application Form for the Use of Cash Register Uniform
Invoices
61 遺失統一發票申請書 Application Form for the Report of the Loss of Uniform Invoices
62 媒體申報申請書 Application Form for Filing via Electronic Media
63 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 統一發票集中購買申請書 Application Form for the Volume Purchase of Uniform Invoices
65 統一發票集中購買委
託書		 Authorization Letter for the Volume Purchase of Uniform Invoices
66 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 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 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 營業人銷售額與稅額
申報書		 Declaration of Sales and Business Tax by a Business Entity
70 營業稅繳款書 Business Tax Payment Notice
71 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 海關退還溢繳營業稅
申報單		 Declaration of Overpaid Business Tax Returned by the Customs
74 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 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 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 網路申報 Filing via Internet
78 營利事業統一編號
(統一編號)		 Business Administration Number (BAN)
79 統一發票購買證 Uniform Invoice Purchase Certificate
80 稅籍編號 Logic Serial Number (LOSN)
81 免稅貨物或勞務 Tax-exempt Goods or Services
82 零稅率銷售額 Zero-tax-rate Sales Amount
83 船舶 Vessel
84 航空器 Aircraft
85 外匯水單 Remittance Slip
86 網路銷售專用 For sale via Internet only
87 網路申購統一發票 Purchase of Uniform Invoice via Internet
88 電子發票 Electronic Invoice (E-invoice)
89 電子發票整合服務平台 E-invoice Platform
90 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 營業登記 Business Registration
92 原料 Materials
93 物料 Supplies
94 半製品 Semi-finished Product
95 金條 Gold Bar
96 金塊 Gold Brick
97 金片 Gold Foil
98 金幣 Gold Coin
99 飾金 Gold Ornament
100 加值稅 Value-added Tax
101 加值稅扣抵 Credit for VAT
102 零售階段銷售稅 Retail Sales Tax
103 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 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 經核准貼有辦理現場
退稅標誌之商店		 Authorized Cash Tax Refunds TRS-labeled Store
106 保稅貨物 Bonded Goods
107 保稅區 Bonded Zone
108 保稅區營業人 Bonded Zone Business Entity
109 課稅區營業人 Taxable Zone Business Entity
110 供營運之貨物或勞務 Goods or Services for Its Operational Use
111 展覽或臨時商務活動 Exhibitions or Temporary Business Activities
112 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 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 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

 

特種貨物及勞務稅
1 特種貨物及勞務稅 Specifically Selected Goods and Services Tax
2 特種貨物 Specifically Selected Goods
3 特種勞務 Specifically Selected Services
4 持有期間 The Holding Period
5 銷售契約 Sales Contract
6 應稅特種貨物 Taxable Specifically Selected Goods
7 免稅特種貨物 Tax-exempt Specifically Selected Goods
8 遊艇 Yachts
9 飛機 Airplanes
10 直昇機 Helicopters
11 超輕型載具 Ultra-light Vehicles
12 龜殼 Turtle shells
13 玳瑁 Hawksbill
14 珊瑚 Coral
15 象牙 Ivory
16 毛皮 Furs
17 家具 Furniture
     
土地稅
1 累進起點地價 Starting Cumulative Value (SCV)
2 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 Land Tax
4 抵費地 Land in Lieu of Expenditure which Shall Be Born by the Landowner After Reconsolidation of Land
5 公共設施保留地 Land Reserved for Public Facilities
6 申報地價 Declaration of the Land Value
7 土地漲價總數額 Total Amount of Land Value Increment
8 徵收實物 The Levy on Agricultural Land May Be Paid in Kind
9 折價代金 Money Substitution May Be Offered in Kind with Rice or Wheat
10 原規定地價 The Original Decreed Land Value
11 前次移轉現值 The Previous Transfer Value
12 空地 Vacant Lot
13 自用住宅用地 Self-use Residential Land
14 自耕農地 Self-tilled Agricultural Land
15 隨賦徵購實物 Purchase of Agricultural Products in Kind from Farmers When Collecting Tax Payment
16 公告現值 Assessed Present Value
17 私有土地 Private Land
18 公有土地 Public Land
19 重購退稅 The Land Value Increment Tax Refunded to Landowner Due to Reacquisition of Self-use Residential Land
20 都市土地 Urban Land
21 農業用地 Agricultural Land
22 非都市土地 Non-urban Land
23 工業用地 Industrial Land
     
房屋稅
1 房屋稅 House Tax
2 承租人 Tenant
3 不堪居住 Uninhabitable
4 未滿一個月不計 No House Tax Shall Be Levied for any Period Shorter Than One Month
5 合法登記之工廠 Duly-registered Factory
6 非自住住家用房屋 A House Used for Residential Purposes But Not Occupied by the Owner, His or Her Spouse or Relatives of Direct Lineage of the Household
7 典權人 The Dien-holder
8 自住房屋 A House Used for Residential Purposes by the Owner, His or Her Spouse or Relatives of Direct Lineage of the Household
9 供公益出租人出租使
用房屋		 A House Leased for Public Welfare Purposes by a Landlord
10 房屋所有人 House-owner
11 房屋建造完成 Completed Construction of the House
12 房屋現值 The Current Value of a House
13 房屋標準價格 The Standard Value of a House
14 供人民團體等非營業
用房屋		 A House Used for the Operation of Non-Profit Civic
Organizations
15 屋頂游泳池加價 Added Value for a Swimming Pool on the Roof
16 建造執照 Construction License
17 建築物 Building
18 面積 Area
19 起造人 The Builder
20 毀損面積 The Area which was Destroyed
21 營業用房屋 A House Used For Business Purposes
     
契稅
1 契稅 Deed Tax
2 公證 A Notarized Certificate
3 分割 Partition
4 占有 Possession
5 交換 Exchange
6 共有 Co-owned
7 判決確定日 Final Judgment Rendered by the Court
8 承典 Creation of Dien
9 契稅申報起算日 The Starting Date for Filing of Deed Tax
10 契價 The Value of a Deed
11 怠報金 Delinquent Reporting Surcharge
12 匿報 Evasion of the Reporting of Deed Tax
13 區分所有 The Portion of Strata Titled
14 短報 Under-reports
15 買賣 A Sale
16 贈與 A Bestowal or a Donation
17 權利變更登記 Registration of the Transfer of the Title Right
18 變更起造人 A Change in the Name of the Builder
     
使用牌照稅
1 使用牌照稅 Vehicle License Tax
2 交通工具 Transportation Equipment
3 汽缸總排氣量 Total Cylinder Displacement Volume
4 軍隊裝備編制內之交
通工具		 Military T/O Transportation Equipment
5 公共團體設立之醫院 Public Hospitals
6 裝配之交通工具 Assembled Transportation Equipment
7 利用非交通工具之設備 Using Non-transportation Equipment
8 專供公共安全使用之交通工具 Transportation Equipment Used Exclusively for the Purpose of Public Safety
9 專供衛生使用之交通
工具		 Transportation Equipment Used Exclusively for the Purpose of Public Health
10 供身心障礙者使用之交通工具 Transportation Equipment Used by Mentally or Physically Disabled Persons
11 臨時牌照及試車車牌 Temporary License and License for Automobile Testing
12 逾期使用 Use of an Expired License
13 移用使用牌照 A Vehicle License Used by Another Vehicle
     
娛樂稅
1 娛樂稅 Amusement Tax
2 代徵人 Collecting Agent
3 技藝表演 Acrobatics Show
4 競技比賽 Competitions of Skill and Other Contests
5 其他提供娛樂設施 Others That Provide Facilities for Recreation or Entertainment
6 公益慈善演出 A Show for Public Interest and Charity
7 代徵 Tax Collection by an Agent
8 代徵獎勵金 Reward for a Tax Collecting Agent
9 不予代徵 Failure to Collect
     
遺產贈與稅
1 經常居住中華民國境
內		 Continuous Residence within the ROC
2 贈與 Gift
3 以贈與論 Deemed as a Gift
4 遺產總額 Gross Estate
5 視為被繼承人遺產 Deemed as Estate Property
6 遺產淨額 Net Taxable Estate
7 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 農業用地 Agricultural Land
9 不計入遺產總額 Exclusions from Gross Estate
10 不計入贈與總額 Exclusions from the Total Amount of Gifts
11 贈與附有負擔 Liability Transferred Together with the Gift
12 課徵標的物 The Taxed Property
13 實物抵繳 Payment in Kind
14 確切納稅保證 Definitive Guarantee of Payment of Tax
15 未結之案件 Unsettled Cases
16 切結書 Affidavit
17 遺產稅案件更正申請書 Application Form for Corrections in an Estate Tax Case
18 繼承系統表 Inheritance Tree Diagram
19 贈與稅案件更正( 撤
銷)申請書		 Application Form for Corrections(Withdrawal) in a Gift Tax Case
20 遺產稅申報應檢附文
件		 Documents which Should Be Submitted along with an Estate Tax Declaration
21 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 遺產稅延期申報申請書 Application Form for Deferred Declaration of Estate Tax
23 主張買賣申請書 Application Form of a Claim on Sales
24 分配剩餘財產申請書 Application Form for Distribution of Remaining Properties
25 實物抵繳-- 不動產財產清單 Payment in Kind--List of Real Property
26 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 遺產稅延期申報 Postponed Filing of Estate Tax
28 贈與稅延期申報 Postponed Filing of Gift Tax
29 遺囑執行人 Executor of the Will
30 繼承人 Heir
31 受遺贈人 Legatee
32 遺產稅申報書/說明書 Estate Tax Declaration Form / Instructions
33 贈與稅申報書/說明書 Gift Tax Declaration Form / Instructions
34 債權 Rights of Claim
35 遺產管理人 Administrator of Estate
36 法定代理人 Legal Representative
37 監護人 Guardian
     
稅捐稽徵法
1 稅捐稽徵法 Tax Collection Act
2 稅捐稽徵法施行細則 Enforcement Rules of the Tax Collection Act
3 稅捐 Tax
4 稅捐法定主義 Principle of Taxation by Law
5 互惠免稅 Reciprocal Tax Exemption
6 稅捐優先受償權 Priority in the Collection of Taxes Over General Claims by Creditors
7 破產 Bankruptcy
8 破產財團 Bankrupt Conglomerate
9 破產債權 Obligatory Claim Against the Bankruptcy
10 別除權 Right of Exclusion
11 破產財團費用 Expense of the Bankrupt Conglomerate
12 破產財團債務 Debts of the Bankrupt Conglomerate
13 公司重整 Company Reorganization
14 重整債權 An Obligatory Claim Against the Reorganization of the Company
15 重整債務 Debts Incurred During Company Reorganization
16 緩繳 Deferred Payment of Taxes
17 相當擔保 Equivalent Collateral
18 納稅義務人權益之保護 The Protection of Taxpayer’s Rights
19 共有財產 Jointly-owned Property
20 分別共有 Apportioned Jointly-owned Property
21 公同共有 Unapportioned Jointly-owned Property
22 公司合併 Company Merger
23 概括承受 General Assumption
24 繳納通知文書 Tax Payment Notice
25 繳納期限 Deadline for Payment of Tax
26 查對更正 Check and Correction
27 送達 Service of Documents
28 寄存送達 Service of Documents by Mail to the Location of the Competent Autonomous or Police Authorities
29 公示送達 Service of Documents by Publication
30 應受送達人 A Person to Whom the Service of Documents Is Attempted
31 委託送達 Service of Documents by a Government Organization Entrusted
32 補充送達 Supplementary Service of Documents
33 滯納金 Belated Surcharge
34 核課期間 Assessment Period
35 徵收期間 Collection Period
36 參與分配 Participate in the Distribution of the Proceeds from the Court-enforced Sale of a Property
37 稅捐保全 Tax Safeguards
38 禁止財產處分 Prohibited from the Disposal of Property
39 限制出境 Restriction on Leaving the ROC
40 提前徵收 Collection Prior to the Statutory Date of the Amount to Be Paid in Taxes Falls Due
41 溢繳退稅 Refund of Overpaid Tax
42 退稅抵欠 Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable
43 搜索 Search
44 扣押 Seizure
45 課稅資料保密 Preserve the Confidentiality of Taxation Information
46 執行名義 A Ground for Execution
47 稅捐行政救濟 Administrative Remedies
48 復查 Recheck
49 撤銷重核 Cancel and Reassess
50 稅務協談 Meeting to Resolve Disputes in Taxation Cases
51 代徵 Taxes Collection by Agent
52 確定 Determination
53 強制執行 Compulsory Execution
54 拘提管收 Arrested and Taken into Custody
55 暫緩移送執行 Deferral of the Compulsory Execution
56 停止執行 Cessation of the Compulsory Execution
57 租稅罰 Tax-related Punishment
58 租稅刑罰 Tax-Related Penal Punishment
59 行為罰 Punishment for Violation of a Duty to Act in Relation to the Tax Law
60 漏稅罰 Punishment for Tax Evasion
61 擇一從重處罰 Imposition of the Severest of the Punishments
62 自動補報免罰 Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes
63 減免處罰 Mitigate or Remit the Punishment
64 從新從輕原則 The Principle of Applying the Newer or the More Lenient Law
65 裁罰金額倍數參考表 Reference Table for Fines and Multiples of Punishments
66 準用 Apply Mutatis Mutandis
67 全國財產資料查詢申請書 Application Form for Inquiry into Taxpayer’s Nationwide Property Information
68 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 檢舉逃漏稅獎金 The Reward for an Informant or Accuser Providing Information Regarding Tax Evasion
70 支付命令 Payment Order
71 債權憑證 Certificate of the Obligatory Claim
72 本票 Promissory Note
73 假扣押 Provisional Attachment
74 假處分 Provisional Injunction
75 假執行 Provisional Execution
76 調解筆錄 Mediation Record
77 和解筆錄 Settlement Record
78 實質課稅原則 The Principle of Substantive Taxation
79 協力義務 The Obligation of Taxpayers to Assist by Reporting the Required Information
80 清算人 Liquidator
81 租稅規避 Tax Avoidance
     
記帳士法
1 記帳士 Certified Public Bookkeeper
2 記帳士登錄表申請書 Application Form for Registration of a Certified Public Bookkeeper
3 記帳士履歷表 Resume of a Certified Public Bookkeeper
4 記帳士登錄表 Registration Form for a Certified Public Bookkeeper
5 記帳士註銷申請書 Application Form for Revoking the Registration of a Certified Public Bookkeeper
6 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 記帳士登錄( 登記) 事項變更申請書 Application Form for Modification of the Registration of a Certified
9 記帳及報稅代理業務人 Bookkeeper and Tax Return Filing Agent
     
稅務行政
1 晶片金融卡繳稅 Tax Payment by Financial Chip Card
2 便利商店繳款 Tax Payment at Convenience Stores
3 自動櫃員機轉帳繳稅 Tax Payment by ATM Transfer
4 信用卡繳稅 Tax Payment by Credit Card
5 約定轉帳繳稅 Tax Payment by Designated Account Transfer
6 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 戶籍謄本 Household Registration Transcript
8 除戶戶籍謄本 Household Deregistration Transcript
9 營業稅多功能櫃台 Business Tax Service Counter

DATA SOURCE：National Taxation Bureau of the Northern Area, Ministry of Finance

https://www.ntbna.gov.tw/download/1530cf669b9000007c6e5341099eefd8