{"id":184,"date":"2020-02-25T23:33:17","date_gmt":"2020-02-25T15:33:17","guid":{"rendered":"https:\/\/www.benisoncpa.com.tw\/en\/?p=184"},"modified":"2020-02-26T13:03:23","modified_gmt":"2020-02-26T05:03:23","slug":"%e8%b3%a6%e7%a8%85%e6%a5%ad%e5%8b%99%e4%b8%ad%e8%8b%b1%e6%96%87%e8%a9%9e%e5%bd%99%e5%b0%8d%e7%85%a7%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/www.benisoncpa.com.tw\/en\/%e8%b3%a6%e7%a8%85%e6%a5%ad%e5%8b%99%e4%b8%ad%e8%8b%b1%e6%96%87%e8%a9%9e%e5%bd%99%e5%b0%8d%e7%85%a7%e8%a1%a8\/","title":{"rendered":"Chinese and English glossary of taxation"},"content":{"rendered":"\n

<\/p>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u6240\u5f97\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u7d9c\u5408\u6240\u5f97\u7a05<\/td>\nIndividual Income Tax<\/td>\n<\/tr>\n
2<\/td>\n\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u66f8<\/td>\nIndividual Income Tax Return<\/td>\n<\/tr>\n
3<\/td>\n\u6240\u5f97\u57fa\u672c\u7a05\u984d<\/td>\nIncome Basic Tax<\/td>\n<\/tr>\n
4<\/td>\n\u4e00\u822c\u6240\u5f97\u7a05\u984d<\/td>\nRegular Income Tax<\/td>\n<\/tr>\n
5<\/td>\n\u57fa\u672c\u7a05\u984d<\/td>\nBasic Tax<\/td>\n<\/tr>\n
6<\/td>\n\u57fa\u672c\u6240\u5f97\u984d<\/td>\nBasic Income<\/td>\n<\/tr>\n
7<\/td>\n\u591a\u5c64\u6b21\u50b3\u92b7<\/td>\nMultiple-level Marketing<\/td>\n<\/tr>\n
8<\/td>\n\u975e\u73fe\u91d1\u6350\u8d08<\/td>\nNon-cash Donation<\/td>\n<\/tr>\n
9<\/td>\n\u5e38\u8a2d\u6a5f\u69cb<\/td>\nPermanent Establishment<\/td>\n<\/tr>\n
10<\/td>\n\u79fb\u8f49\u8a02\u50f9<\/td>\nTransfer Pricing<\/td>\n<\/tr>\n
11<\/td>\n\u6d88\u9664\u96d9\u91cd\u8ab2\u7a05<\/td>\nElimination of Double Taxation<\/td>\n<\/tr>\n
12<\/td>\n\u7121\u5dee\u5225\u5f85\u9047<\/td>\nNon-discrimination<\/td>\n<\/tr>\n
13<\/td>\n\u76f8\u4e92\u5354\u8b70\u7a0b\u5e8f<\/td>\nMutual Agreement Procedure<\/td>\n<\/tr>\n
14<\/td>\n\u8cc7\u8a0a\u4ea4\u63db<\/td>\nExchange of Information<\/td>\n<\/tr>\n
15<\/td>\n\u71df\u696d\u5229\u6f64<\/td>\nBusiness Profit<\/td>\n<\/tr>\n
16<\/td>\n\u5404\u985e\u6240\u5f97\u6263\u7e73\u7a05\u6b3e\u5831\u7e73\u8b49\u660e\u7533\u8acb\u66f8<\/td>\nApplication Form for Certificate of Withholding Income Tax<\/td>\n<\/tr>\n
17<\/td>\n\u7d9c\u5408\u6240\u5f97\u7a05\u9000\u7a05\u6191\u55ae\u88dc\u767c\u7533\u8acb\u66f8<\/td>\nApplication Form for the Reissuance of the Certificated Declaration for an Individual Income Tax Refund<\/td>\n<\/tr>\n
18<\/td>\n\u80a1\u5229\u7533\u5831\u66f8<\/td>\nDividend Declaration Form<\/td>\n<\/tr>\n
19<\/td>\n( \u5883\u5916) \u7de9\u8ab2\u80a1\u7968\u8f49\u8b93\u6240\u5f97\u7533\u5831\u6191\u55ae<\/td>\nIncome Statement of Transferring Tax-deferred Stocks<\/td>\n<\/tr>\n
20<\/td>\n\u500b\u4eba\u707d\u5bb3\u640d\u5931\u7533\u5831(\u6838\u5b9a)\u8868<\/td>\nApplication (Assessment) Form for Personal Loss in Disaster<\/td>\n<\/tr>\n
21<\/td>\n\u6838\u767c\u4e2d\u3001\u82f1\u6587\u7d9c\u5408\u6240\u5f97\u7a05\u7d0d\u7a05\u8b49\u660e\u66f8<\/td>\nIssuance of Tax Payment Certificate (English and Chinese) for Individual Income Tax<\/td>\n<\/tr>\n
22<\/td>\n\u5916\u7c4d\u4eba\u58eb\u7a05\u52d9\u8b1b\u7fd2\u53ca\u5ea7\u8ac7<\/td>\nTaxation Forum and Seminar for Aliens<\/td>\n<\/tr>\n
23<\/td>\n\u5916\u7c4d\u4eba\u58eb\u7d9c\u5408\u6240\u5f97\u7a05\u6263\u7e73\u5be6\u52d9<\/td>\nWithholding Practice of Individual Income Tax for Aliens<\/td>\n<\/tr>\n
24<\/td>\n\u5916\u7c4d\u4eba\u58eb\u7d9c\u5408\u6240\u5f97\u7a05
\u7d50\u7b97\u7533\u5831\u5be6\u52d9<\/td>\n		Filing Practice of Individual Income Tax Return for Aliens<\/td>\n<\/tr>\n
25<\/td>\n\u5e74\u5ea6\u7d9c\u5408\u6240\u5f97\u7a05\u81ea\u52d5\u88dc\u5831\u7a05\u984d\u7e73\u6b3e\u66f8<\/td>\nTax Bill for Late\/Amended-filing Payment of Individual Income Tax for Year<\/td>\n<\/tr>\n
26<\/td>\n\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7a05\u984d
\u7e73\u6b3e\u66f8(\u81ea\u884c\u7e73\u7d0d)<\/td>\n		Tax Bill for Filing Individual Income Tax (Self-payment)<\/td>\n<\/tr>\n
27<\/td>\n\u500b\u4eba\u4e00\u6642\u8cbf\u6613\u8cc7\u6599\u7533\u5831\u66f8<\/td>\nDeclaration Form for Individual Income Derived from Incidental Trading<\/td>\n<\/tr>\n
28<\/td>\n\u57f7\u884c\u696d\u52d9\u6240\u5f97<\/td>\nIncome from Professional Practice<\/td>\n<\/tr>\n
29<\/td>\n\u57f7\u884c\u696d\u52d9\u8005<\/td>\nProfessional Practitioner<\/td>\n<\/tr>\n
30<\/td>\n\u57f7\u884c\u696d\u52d9\u8005\u4f7f\u7528\u6a5f\u5668
\u8a18\u5e33\u7533\u8acb\u66f8<\/td>\n		Application Form for Professional Practitioners Using Electronic Bookkeeping<\/td>\n<\/tr>\n
31<\/td>\n\u6263\u9664\u984d<\/td>\nDeduction<\/td>\n<\/tr>\n
32<\/td>\n\u4eba<\/td>\nPerson<\/td>\n<\/tr>\n
33<\/td>\n\u4e0d\u53ef\u6297\u529b\u4e4b\u707d\u5bb3<\/td>\nA Disaster Caused by Force Majeure<\/td>\n<\/tr>\n
34<\/td>\n\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f\u4e4b\u500b\u4eba<\/td>\nResident of the Republic of China<\/td>\n<\/tr>\n
35<\/td>\n\u4ed6\u4eba<\/td>\nOthers<\/td>\n<\/tr>\n
36<\/td>\n\u53ef\u6263\u62b5\u7a05\u984d(\u7d9c\u5408\u6240\u5f97\u7a05)<\/td>\nImputation Tax Credit (Individual Income Tax)<\/td>\n<\/tr>\n
37<\/td>\n\u7533\u5831\u7d0d\u7a05<\/td>\nFiling of Tax Returns and Payment of Tax<\/td>\n<\/tr>\n
38<\/td>\n\u7533\u5831\u671f\u9650<\/td>\nDeadline for the Filing of Income Tax Returns<\/td>\n<\/tr>\n
39<\/td>\n\u4ea4\u63db<\/td>\nExchange<\/td>\n<\/tr>\n
40<\/td>\n\u5217\u8209\u6263\u9664\u984d<\/td>\nItemized Deduction<\/td>\n<\/tr>\n
41<\/td>\n\u5408\u4f75\u5831\u7e73<\/td>\nConsolidated Declaration and Payment by Taxpayers<\/td>\n<\/tr>\n
42<\/td>\n\u5728\u6821\u5c31\u5b78<\/td>\nStudying at School<\/td>\n<\/tr>\n
43<\/td>\n\u6263\u7e73\u7387<\/td>\nWithholding Rate<\/td>\n<\/tr>\n
44<\/td>\n\u6263\u7e73\u7a05\u984d<\/td>\nWithholding Tax<\/td>\n<\/tr>\n
45<\/td>\n\u6263\u7e73\u6191\u55ae<\/td>\nWithholding Statement<\/td>\n<\/tr>\n
46<\/td>\n\u6263\u7e73\u8fa6\u6cd5<\/td>\nWithholding Regulations<\/td>\n<\/tr>\n
47<\/td>\n\u81ea\u529b\u8015\u4f5c\u6f01\u7267\u6797\u7926\u6240\u5f97<\/td>\nIncome from Self-undertaking in Farming, Fishing, Animal Husbandry, Forestry and Mining<\/td>\n<\/tr>\n
48<\/td>\n\u81ea\u7528\u4f4f\u5b85<\/td>\nOwner-occupied Residence<\/td>\n<\/tr>\n
49<\/td>\n\u81ea\u5b85\u91cd\u8cfc\u7a05\u984d\u9000\u62b5<\/td>\nDeduction or Refund for Repurchase of Owner-occupied Residence<\/td>\n<\/tr>\n
50<\/td>\n\u514d\u7a05\u984d<\/td>\nExemption<\/td>\n<\/tr>\n
51<\/td>\n\u514d\u8fa6\u7d50\u7b97\u7533\u5831<\/td>\nExemption from Filing an Income Tax Returns<\/td>\n<\/tr>\n
52<\/td>\n\u5229\u606f\u6240\u5f97<\/td>\nInterest Income<\/td>\n<\/tr>\n
53<\/td>\n\u707d\u5bb3\u640d\u5931( \u7d9c\u5408\u6240\u5f97\u7a05)<\/td>\nLosses from Disaster (Individual Income Tax)<\/td>\n<\/tr>\n
54<\/td>\n\u4f9d\u898f\u5b9a\u7a05\u7387\u7d0d\u7a05<\/td>\nTo Pay Tax in Accordance with the Legal Tax Rate<\/td>\n<\/tr>\n
55<\/td>\n\u5176\u4ed6\u6240\u5f97<\/td>\nOther Income<\/td>\n<\/tr>\n
56<\/td>\n\u62bc\u91d1<\/td>\nDeposit<\/td>\n<\/tr>\n
57<\/td>\n\u7248\u7a05<\/td>\nProceeds from Copyrights<\/td>\n<\/tr>\n
58<\/td>\n\u76f4\u7cfb\u5c0a\u89aa\u5c6c<\/td>\nLineal Ascendant<\/td>\n<\/tr>\n
59<\/td>\n\u91d1\u878d\u6a5f\u69cb<\/td>\nFinancial Institution<\/td>\n<\/tr>\n
60<\/td>\n\u975e\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5c45\u4f4f
\u4e4b\u500b\u4eba<\/td>\n		Non-resident of the Republic of China<\/td>\n<\/tr>\n
61<\/td>\n\u975e\u6263\u7e73\u7bc4\u570d\u4e4b\u6240\u5f97<\/td>\nIncome not Subject to Withholding<\/td>\n<\/tr>\n
62<\/td>\n\u4fdd\u96aa\u8cbb<\/td>\nInsurance Premium<\/td>\n<\/tr>\n
63<\/td>\n\u76c8\u9918\u7e3d\u984d<\/td>\nGross Surplus Profit<\/td>\n<\/tr>\n
64<\/td>\n\u9280\u884c\u696d\u901a\u884c\u4e4b\u5b58\u6b3e\u5229\u7387<\/td>\nThe Prevailing Deposit Interest Rates of Domestic Banks<\/td>\n<\/tr>\n
65<\/td>\n\u8ecd\u4eba\u85aa\u9909<\/td>\nSalaries of Military Personnel<\/td>\n<\/tr>\n
66<\/td>\n\u500b\u4eba<\/td>\nIndividual<\/td>\n<\/tr>\n
67<\/td>\n\u6350\u8d08<\/td>\nDonation<\/td>\n<\/tr>\n
68<\/td>\n\u6838\u5b9a\u7a05\u984d\u901a\u77e5\u66f8<\/td>\nNotice for Assessment of Tax<\/td>\n<\/tr>\n
69<\/td>\n\u7279\u652f\u8cbb<\/td>\nSpecial Disbursement<\/td>\n<\/tr>\n
70<\/td>\n\u7279\u5225\u6263\u9664\u984d<\/td>\nSpecial Deduction<\/td>\n<\/tr>\n
71<\/td>\n\u79df\u8cc3\u6240\u5f97<\/td>\nIncome from Lease<\/td>\n<\/tr>\n
72<\/td>\n\u7d0d\u7a05\u7fa9\u52d9\u4eba(\u7d9c\u5408\u6240\u5f97\u7a05)<\/td>\nTaxpayer (Individual Income Tax)<\/td>\n<\/tr>\n
73<\/td>\n\u8ca1\u7522\u4ea4\u6613\u6240\u5f97<\/td>\nIncome from Property Transactions<\/td>\n<\/tr>\n
74<\/td>\n\u8ca1\u7522\u4ea4\u6613\u640d\u5931<\/td>\nLoss from Property Transactions<\/td>\n<\/tr>\n
75<\/td>\n\u9000\u4f11\u91d1<\/td>\nRetirement Pay<\/td>\n<\/tr>\n
76<\/td>\n\u9000\u8077\u91d1<\/td>\nSeparation Pay<\/td>\n<\/tr>\n
77<\/td>\n\u914d\u5076\u85aa\u8cc7\u6240\u5f97\u5206\u958b\u8a08\u7a05\u5408\u4f75\u5831\u7e73<\/td>\nThe 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<\/td>\n<\/tr>\n
78<\/td>\n\u6559\u80b2\u5b78\u8cbb<\/td>\nEducational Tuition<\/td>\n<\/tr>\n
79<\/td>\n\u6559\u80b2\u5b78\u8cbb\u7279\u5225\u6263\u9664<\/td>\nSpecial Deduction for Educational Tuition<\/td>\n<\/tr>\n
80<\/td>\n\u7d42\u8eab\u4ff8<\/td>\nLife-time Pension<\/td>\n<\/tr>\n
81<\/td>\n\u6263\u7e73\u4e4b\u5831\u7e73<\/td>\nTo Pay Withholding Tax<\/td>\n<\/tr>\n
82<\/td>\n\u6263\u7e73\u4e4b\u7533\u5831<\/td>\nTo File Withholding Tax<\/td>\n<\/tr>\n
83<\/td>\n\u5c31\u6e90\u6263\u7e73<\/td>\nTax Withheld at Source<\/td>\n<\/tr>\n
84<\/td>\n\u671f\u8ca8\u4ea4\u6613\u6240\u5f97<\/td>\nIncome from Futures Transactions<\/td>\n<\/tr>\n
85<\/td>\n\u8eab\u5fc3\u969c\u7919\u7279\u5225\u6263\u9664<\/td>\nSpecial Deduction for the Physically or Mentally Challenged Person<\/td>\n<\/tr>\n
86<\/td>\n\u7121\u8b00\u751f\u80fd\u529b\u8005<\/td>\nBeing Incapable of Earning a Livelihood<\/td>\n<\/tr>\n
87<\/td>\n\u7d50\u7b97\u7533\u5831( \u7d9c\u5408\u6240\u5f97
\u7a05)<\/td>\n		Annual Income Tax Return (Individual Income Tax)<\/td>\n<\/tr>\n
88<\/td>\n\u7d66\u4ed8\u6642<\/td>\nAt the Time of Payment<\/td>\n<\/tr>\n
89<\/td>\n\u8996\u540c\u7d66\u4ed8<\/td>\nDeemed Payment<\/td>\n<\/tr>\n
90<\/td>\n\u640d\u5bb3\u8ce0\u511f\u91d1<\/td>\nCompensation for Death or Injury<\/td>\n<\/tr>\n
91<\/td>\n\u6ea2\u6263<\/td>\nThe Amount Over-withheld<\/td>\n<\/tr>\n
92<\/td>\n\u7576\u5730\u4e00\u822c\u79df\u91d1<\/td>\nThe Local Prevailing Rental Standard<\/td>\n<\/tr>\n
93<\/td>\n\u8cc7\u9063\u8cbb<\/td>\nSeverance Pay<\/td>\n<\/tr>\n
94<\/td>\n\u5be6\u7269\u914d\u7d66\u6216\u4ee3\u91d1<\/td>\nAllowance in Kind or Cash<\/td>\n<\/tr>\n
95<\/td>\n\u7d9c\u5408\u6240\u5f97\u6de8\u984d<\/td>\nThe Net Consolidated Income<\/td>\n<\/tr>\n
96<\/td>\n\u7d9c\u5408\u6240\u5f97\u7e3d\u984d<\/td>\nThe Gross Consolidated Income<\/td>\n<\/tr>\n
97<\/td>\n\u64ab\u5379\u91d1<\/td>\nSurvivor’s Compensation<\/td>\n<\/tr>\n
98<\/td>\n\u6a19\u6e96\u6263\u9664\u984d<\/td>\nStandard Deduction<\/td>\n<\/tr>\n
99<\/td>\n\u7a3f\u8cbb\u3001\u7248\u7a05\u3001\u6a02\u8b5c\u3001\u4f5c\u66f2\u3001\u7de8\u5287\u3001\u6f2b\u756b\u53ca\u8b1b\u6f14\u4e4b\u9418\u9ede\u8cbb\u4e4b\u6536\u5165<\/td>\nIncome Derived from Published Articles, Copyright Books, Musical Compositions, Musical Productions, Dramas, Cartoons, or as Remuneration for Speeches and Lectures on
an Hourly Basis<\/td>\n<\/tr>\n
100<\/td>\n\u8ab2\u7a05\u5e74\u5ea6<\/td>\nTaxable Year<\/td>\n<\/tr>\n
101<\/td>\n\u5132\u84c4\u6295\u8cc7\u7279\u5225\u6263\u9664<\/td>\nSpecial Deduction for Savings and Investment<\/td>\n<\/tr>\n
102<\/td>\n\u61c9\u7d0d\u7a05\u984d<\/td>\nTax Payable<\/td>\n<\/tr>\n
103<\/td>\n\u71df\u5229\u6240\u5f97<\/td>\nIncome from Profit-seeking<\/td>\n<\/tr>\n
104<\/td>\n\u85aa\u8cc7\u6240\u5f97<\/td>\nIncome from Salaries and Wages<\/td>\n<\/tr>\n
105<\/td>\n\u85aa\u8cc7\u6240\u5f97\u7279\u5225\u6263\u9664<\/td>\nSpecial Deduction of Income from Salaries\/Wages<\/td>\n<\/tr>\n
106<\/td>\n\u8cfc\u5c4b\u501f\u6b3e\u5229\u606f<\/td>\nInterest on a House Mortgage<\/td>\n<\/tr>\n
107<\/td>\n\u91ab\u85e5\u53ca\u751f\u80b2\u8cbb<\/td>\nMedical and Maternity Expenses<\/td>\n<\/tr>\n
108<\/td>\n\u96e2\u8077\u91d1<\/td>\nResignation Pay<\/td>\n<\/tr>\n
109<\/td>\n\u8b49\u5238\u4ea4\u6613\u6240\u5f97<\/td>\nGains Derived from the Securities Transactions<\/td>\n<\/tr>\n
110<\/td>\n\u7af6\u6280\u7af6\u8cfd\u53ca\u6a5f\u6703\u4e2d\u734e\u734e\u91d1\u6216\u7d66\u8207<\/td>\nIncome from Contests and Games and from Prizes and Awards Won by Chance<\/td>\n<\/tr>\n
111<\/td>\n\u6b0a\u5229\u91d1\u6240\u5f97<\/td>\nIncome from Royalties<\/td>\n<\/tr>\n
112<\/td>\n\u8b8a\u52d5\u6240\u5f97<\/td>\nVariable Income<\/td>\n<\/tr>\n
113<\/td>\n\u7c21\u5f0f\u7533\u5831\u66f8<\/td>\nConcise Return Form<\/td>\n<\/tr>\n
114<\/td>\n\u5fc5\u8981\u640d\u8017\u53ca\u8cbb\u7528<\/td>\nNecessary Depreciation and Expenses<\/td>\n<\/tr>\n
115<\/td>\n\u6276\u990a\u89aa\u5c6c<\/td>\nDependents<\/td>\n<\/tr>\n
116<\/td>\n\u5be6\u7269\u6240\u5f97<\/td>\nIncome in Kind<\/td>\n<\/tr>\n
117<\/td>\n\u5c6c\u5730\u4e3b\u7fa9<\/td>\nTerritorial Principle<\/td>\n<\/tr>\n
118<\/td>\n\u71df\u5229\u4e8b\u696d<\/td>\nProfit-seeking Enterprise<\/td>\n<\/tr>\n
119<\/td>\n\u5c0f\u898f\u6a21\u71df\u5229\u4e8b\u696d<\/td>\nSmall-scale Profit-seeking Enterprise<\/td>\n<\/tr>\n
120<\/td>\n\u516c\u6709\u4e8b\u696d<\/td>\nPublic Utility Enterprise<\/td>\n<\/tr>\n
121<\/td>\n\u71df\u696d\u4ee3\u7406\u4eba<\/td>\nBusiness Agent<\/td>\n<\/tr>\n
122<\/td>\n\u570b\u969b\u91d1\u878d\u696d\u52d9\u5206\u884c<\/td>\nOff-shore Banking Units; Off-shore Banking Branches<\/td>\n<\/tr>\n
123<\/td>\n\u570b\u969b\u8b49\u52b5\u696d\u52d9\u5206\u516c\u53f8<\/td>\nOff-shore Securities Units;Offshore Securities Branches<\/td>\n<\/tr>\n
124<\/td>\n\u6559\u80b2\u6587\u5316\u516c\u76ca\u6148\u5584\u6a5f\u95dc\u6216\u5718\u9ad4<\/td>\nEducation, Culture, Public Welfare or Charity Institutions or Organizations<\/td>\n<\/tr>\n
125<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u984d<\/td>\nThe Amount of the Profit-seeking Enterprise Income<\/td>\n<\/tr>\n
126<\/td>\n\u4e2d\u83ef\u6c11\u570b\u4f86\u6e90\u6240\u5f97<\/td>\nIncome from Sources in the Republic of China<\/td>\n<\/tr>\n
127<\/td>\n\u5206\u96e2\u8ab2\u7a05<\/td>\nTaxed Separately<\/td>\n<\/tr>\n
128<\/td>\n\u77ed\u671f\u7968\u5238<\/td>\nShort-term Commercial Papers<\/td>\n<\/tr>\n
129<\/td>\n\u6703\u8a08\u5e33\u7c3f\u53ca\u6191\u8b49<\/td>\nAccount Books and Vouchers<\/td>\n<\/tr>\n
130<\/td>\n\u6703\u8a08\u5e74\u5ea6<\/td>\nFiscal Year<\/td>\n<\/tr>\n
131<\/td>\n\u6703\u8a08\u57fa\u790e<\/td>\nAccounting Basis<\/td>\n<\/tr>\n
132<\/td>\n\u6263\u7e73\u7fa9\u52d9\u4eba\u53ca\u7d0d\u7a05\u7fa9\u52d9\u4eba<\/td>\nTax Withholders and Taxpayers<\/td>\n<\/tr>\n
133<\/td>\n\u6263\u7e73\u7a05\u6b3e\u4e4b\u7e73\u7d0d\u53ca\u6263\u7e73\u6191\u55ae\u4e4b\u7533\u5831<\/td>\nPayment of Taxes Withheld and Filing of Withholding Statement<\/td>\n<\/tr>\n
134<\/td>\n\u5404\u985e\u6240\u5f97\u6263\u7e73\u7387\u6a19\u6e96<\/td>\nStandards of Withholding Rates for Various Incomes<\/td>\n<\/tr>\n
135<\/td>\n\u66ab\u7e73\u7533\u5831<\/td>\nProvisional Income Tax Return<\/td>\n<\/tr>\n
136<\/td>\n\u6703\u8a08\u5e2b\u67e5\u6838\u7c3d\u8b49\u7533\u5831<\/td>\nFiling Returns Assessed and Certified by Certified Public Accountant<\/td>\n<\/tr>\n
137<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05<\/td>\nProfit-seeking Enterprise Income Tax<\/td>\n<\/tr>\n
138<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u66f8<\/td>\nProfit-seeking Enterprise Annual Income Tax Return<\/td>\n<\/tr>\n
139<\/td>\n\u50ac\u5831<\/td>\nTo Urge to File Tax Returns<\/td>\n<\/tr>\n
140<\/td>\n\u6eef\u5831\u91d1<\/td>\nDelinquent Reporting Surcharge<\/td>\n<\/tr>\n
141<\/td>\n\u6020\u5831\u91d1<\/td>\nNon-reporting Surcharge<\/td>\n<\/tr>\n
142<\/td>\n\u6c7a\u7b97\u7533\u5831<\/td>\nA Current Final Report on Total Business Income<\/td>\n<\/tr>\n
143<\/td>\n\u6e05\u7b97\u7533\u5831<\/td>\nA Current Final Report on Income Earned from Liquidation<\/td>\n<\/tr>\n
144<\/td>\n\u6e05\u7b97\u671f\u9593<\/td>\nPeriod of Liquidation<\/td>\n<\/tr>\n
145<\/td>\n\u6e05\u7b97\u6240\u5f97<\/td>\nLiquidation Income<\/td>\n<\/tr>\n
146<\/td>\n\u570b\u5916\u7a05\u984d\u6263\u62b5<\/td>\nForeign Tax Credit<\/td>\n<\/tr>\n
147<\/td>\n\u6240\u5f97\u984d\u6a19\u6e96<\/td>\nThe Standards of Income<\/td>\n<\/tr>\n
148<\/td>\n\u540c\u696d\u5229\u6f64\u6a19\u6e96<\/td>\nThe Profit Standard of the Same Trade Concerned<\/td>\n<\/tr>\n
149<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u67e5\u6838
\u6e96\u5247<\/td>\n		Regulations Governing Assessment of Profit-seeking Enterprise Income Tax<\/td>\n<\/tr>\n
150<\/td>\n\u67e5\u5e33\u5be9\u6838<\/td>\nAudit by Reviewing Accounting Books<\/td>\n<\/tr>\n
151<\/td>\n\u66f8\u9762\u5be9\u6838<\/td>\nReviewing Tax Declaration on Paper<\/td>\n<\/tr>\n
152<\/td>\n\u64f4\u5927\u66f8\u9762\u5be9\u6838<\/td>\nAudit by Reviewing Declaration on Tax Returns Expanding to the Cases Qualified for the Standards Issued by the MOF<\/td>\n<\/tr>\n
153<\/td>\n\u96fb\u8166\u9078\u6848<\/td>\nCases Selected by a Computer<\/td>\n<\/tr>\n
154<\/td>\n\u5be6\u969b\u6210\u672c<\/td>\nActual Cost<\/td>\n<\/tr>\n
155<\/td>\n\u8cc7\u672c\u652f\u51fa<\/td>\nCapital Expenditures<\/td>\n<\/tr>\n
156<\/td>\n\u56fa\u5b9a\u8cc7\u7522<\/td>\nFixed Assets<\/td>\n<\/tr>\n
157<\/td>\n\u8010\u7528\u5e74\u6578<\/td>\nService Life<\/td>\n<\/tr>\n
158<\/td>\n\u6b98\u503c<\/td>\nResidual Value<\/td>\n<\/tr>\n
159<\/td>\n\u8cc7\u7522\u91cd\u4f30\u50f9<\/td>\nAssets Revaluation<\/td>\n<\/tr>\n
160<\/td>\n\u539f\u7269\u6599\u8017\u7528\u901a\u5e38\u6c34\u6e96<\/td>\nCommon Level of Materials and Supplies Being Used for Production<\/td>\n<\/tr>\n
161<\/td>\n\u76c8\u8667\u4e92\u62b5<\/td>\nOffset between Profits and Losses<\/td>\n<\/tr>\n
162<\/td>\n\u707d\u5bb3\u640d\u5931<\/td>\nLosses from Disaster<\/td>\n<\/tr>\n
163<\/td>\n\u878d\u8cc7\u79df\u8cc3<\/td>\nFinancial Leasing<\/td>\n<\/tr>\n
164<\/td>\n\u71df\u696d\u5e38\u898f<\/td>\nRegular Business Practice<\/td>\n<\/tr>\n
165<\/td>\n\u5169\u7a05\u5408\u4e00\u5236<\/td>\nIntegrated Income Tax System<\/td>\n<\/tr>\n
166<\/td>\n\u80a1\u5229\u7e3d\u984d<\/td>\nThe Gross Amount of Dividends<\/td>\n<\/tr>\n
167<\/td>\n\u80a1\u6771\u53ef\u6263\u62b5\u7a05\u984d\u5e33\u6236<\/td>\nImputation Credit Account<\/td>\n<\/tr>\n
168<\/td>\n\u80a1\u6771\u53ef\u6263\u62b5\u7a05\u984d\u5e33\u6236\u8b8a\u52d5\u660e\u7d30\u7533\u5831<\/td>\nFiling the Statement of Changes in the Imputation Credit Account<\/td>\n<\/tr>\n
169<\/td>\n\u7a05\u984d\u6263\u62b5\u6bd4\u7387<\/td>\nTax Deduction Ratio<\/td>\n<\/tr>\n
170<\/td>\n\u7a05\u984d\u6263\u62b5\u6bd4\u7387\u4e0a\u9650<\/td>\nUpper Limit of Tax Deduction Ratio<\/td>\n<\/tr>\n
171<\/td>\n\u8d85\u984d\u5206\u914d\u80a1\u6771\u53ef\u6263\u62b5\u7a05\u984d<\/td>\nThe Amount of Over-distributed Imputation Credit to Shareholders<\/td>\n<\/tr>\n
172<\/td>\n\u7559\u62b5\u7a05\u984d(\u71df\u5229\u4e8b\u696d\u6240
\u5f97\u7a05)<\/td>\n		Tax Overpaid Retained for Offsetting the Future Tax Payable (Profit-seeking Enterprise Income Tax)<\/td>\n<\/tr>\n
173<\/td>\n\u672a\u5206\u914d\u76c8\u9918<\/td>\nUndistributed Surplus Earnings<\/td>\n<\/tr>\n
174<\/td>\n\u672a\u5206\u914d\u76c8\u9918\u7533\u5831<\/td>\nFiling the Undistributed Earnings<\/td>\n<\/tr>\n
175<\/td>\n\u79df\u7a05\u734e\u52f5<\/td>\nTax Incentive<\/td>\n<\/tr>\n
176<\/td>\n\u500b\u4eba\u4e00\u6642\u8cbf\u6613\u4e4b\u76c8\u9918<\/td>\nEarnings Derived from Incidental Trading Activities by an Individual<\/td>\n<\/tr>\n
177<\/td>\n\u7269\u50f9\u6307\u6578\u9023\u52d5\u6cd5<\/td>\nIndexation<\/td>\n<\/tr>\n
178<\/td>\n\u73fe\u6642\u5fb5\u7e73\u5236<\/td>\nPay-as-you-earn<\/td>\n<\/tr>\n
179<\/td>\nS \u516c\u53f8<\/td>\nS-corporation<\/td>\n<\/tr>\n
180<\/td>\n\u4e00\u4eba\u516c\u53f8<\/td>\nOne-man Company<\/td>\n<\/tr>\n
181<\/td>\n\u4e8c\u624b\u8ca8<\/td>\nUsed Goods<\/td>\n<\/tr>\n
182<\/td>\n\u5b50\u516c\u53f8<\/td>\nSubsidiary Company<\/td>\n<\/tr>\n
183<\/td>\n\u5c0f\u898f\u6a21\u516c\u53f8<\/td>\nSmall-sized Company<\/td>\n<\/tr>\n
184<\/td>\n\u5c0f\u898f\u6a21\u4f01\u696d\u6e1b\u514d\u984d<\/td>\nDeduction or Exemption for Small Business<\/td>\n<\/tr>\n
185<\/td>\n\u5c0f\u984d\u6240\u5f97\u6e1b\u514d\u984d<\/td>\nSmall Income Deduction or Exemption<\/td>\n<\/tr>\n
186<\/td>\n\u5de5\u5546\u5229\u6f64\u7a05<\/td>\nTax on Industrial and Commercial Profits<\/td>\n<\/tr>\n
187<\/td>\n\u5df2\u7e73\u7d0d\u516c\u53f8\u7a05\u4e4b\u76c8\u9918\u6240\u5206\u914d\u4e4b\u80a1\u5229<\/td>\nDividends Derived from Earnings after Tax<\/td>\n<\/tr>\n
188<\/td>\n\u4e0d\u7d0d\u5165\u8ab2\u7a05<\/td>\nIncome Excluded from Taxation<\/td>\n<\/tr>\n
189<\/td>\n\u4e0d\u52d5\u7522\u5229\u5f97\u7a05<\/td>\nImmovable Property Gains Tax<\/td>\n<\/tr>\n
190<\/td>\n\u5f15\u529b\u539f\u5247<\/td>\nForce of Attraction<\/td>\n<\/tr>\n
191<\/td>\n\u652f\u51fa\u7a05<\/td>\nExpenditure Tax<\/td>\n<\/tr>\n
192<\/td>\n\u65e5\u51fa\u689d\u6b3e<\/td>\nSunrise Clause<\/td>\n<\/tr>\n
193<\/td>\n\u843d\u65e5\u689d\u6b3e<\/td>\nSunset Clause<\/td>\n<\/tr>\n
194<\/td>\n\u7956\u7236\u689d\u6b3e<\/td>\nGrandfather Clause<\/td>\n<\/tr>\n
195<\/td>\n\u4e3b\u7ba1\u6a5f\u95dc<\/td>\nCompetent Authority<\/td>\n<\/tr>\n
196<\/td>\n\u51fa\u53e3\u88dc\u8cbc<\/td>\nExport Subsidies<\/td>\n<\/tr>\n
197<\/td>\n\u51fa\u53e3\u9000\u7a05<\/td>\nExport Rebate<\/td>\n<\/tr>\n
198<\/td>\n\u52a0\u5de5\u51fa\u53e3\u5340<\/td>\nExport Processing Zone<\/td>\n<\/tr>\n
199<\/td>\n\u53ef\u6bd4\u8f03\u672a\u53d7\u63a7\u50f9\u683c\u6cd5<\/td>\nComparable Uncontrolled Price Method<\/td>\n<\/tr>\n
200<\/td>\n\u53e4\u5178\u8ab2\u7a05\u5236<\/td>\nClassical Tax System<\/td>\n<\/tr>\n
201<\/td>\n\u5916\u570b\u500b\u4eba\u63a7\u80a1\u516c\u53f8<\/td>\nForeign Personal Holding Company, FPHC<\/td>\n<\/tr>\n
202<\/td>\n\u5916\u570b\u92b7\u8ca8\u516c\u53f8<\/td>\nForeign Sales Corporation, FSC<\/td>\n<\/tr>\n
203<\/td>\n\u6240\u5f97\u5e73\u5747\u6cd5<\/td>\nAveraging of Income<\/td>\n<\/tr>\n
204<\/td>\n\u672a\u7e73\u7d0d\u516c\u53f8\u7a05\u76c8\u9918\u6240\u5206\u914d\u4e4b\u80a1\u5229<\/td>\nDividends Derived from Earnings before Tax<\/td>\n<\/tr>\n
205<\/td>\n\u6bcd\u516c\u53f8<\/td>\nParent Company<\/td>\n<\/tr>\n
206<\/td>\n\u6709\u5be6\u969b\u95dc\u9023\u4e4b\u6240\u5f97<\/td>\nEffectively Connected Income<\/td>\n<\/tr>\n
207<\/td>\n\u76ee\u7684\u5730\u539f\u5247<\/td>\nDestination Principle<\/td>\n<\/tr>\n
208<\/td>\n\u4f01\u696d\u96c6\u5718<\/td>\nGroup of Companies<\/td>\n<\/tr>\n
209<\/td>\n\u5168\u7403\u6240\u5f97<\/td>\nWorld-wide Income<\/td>\n<\/tr>\n
210<\/td>\n\u5168\u7403\u8ca1\u7522<\/td>\nWorld-wide Property<\/td>\n<\/tr>\n
211<\/td>\n\u518d\u6295\u8cc7\u671f\u9593<\/td>\nRe-investment Period<\/td>\n<\/tr>\n
212<\/td>\n\u518d\u6295\u8cc7\u512a\u60e0<\/td>\nRe-investment Relief; Roll-over Relief<\/td>\n<\/tr>\n
213<\/td>\n\u518d\u552e\u50f9\u683c\u6cd5<\/td>\nResale Price Method<\/td>\n<\/tr>\n
214<\/td>\n\u540c\u6642\u67e5\u6838<\/td>\nSimultaneous Tax Audit<\/td>\n<\/tr>\n
215<\/td>\n\u540d\u76ee\u8cc7\u672c<\/td>\nNominal Capital<\/td>\n<\/tr>\n
216<\/td>\n\u5408\u4f75<\/td>\nMergers<\/td>\n<\/tr>\n
217<\/td>\n\u591a\u570b\u7c4d\u4f01\u696d<\/td>\nMultinational Enterprises<\/td>\n<\/tr>\n
218<\/td>\n\u591a\u968e\u6bb5\u8ab2\u7a05<\/td>\nMulti-stage Taxation<\/td>\n<\/tr>\n
219<\/td>\n\u5e74\u91d1\u8a08\u756b<\/td>\nPension Schemes<\/td>\n<\/tr>\n
220<\/td>\n\u6210\u672c\u5206\u6524\u5354\u8b70<\/td>\nCost Sharing Agreements, CSA<\/td>\n<\/tr>\n
221<\/td>\n\u6210\u672c\u8ca2\u737b\u5354\u8b70<\/td>\nCost Contribution Arrangement ,CCA<\/td>\n<\/tr>\n
222<\/td>\n\u6210\u672c\u52a0\u50f9\u6cd5<\/td>\nCost Plus Method<\/td>\n<\/tr>\n
223<\/td>\n\u6263\u7e73\u7a05\u6b3e\u4e4b\u6263\u62b5<\/td>\nWithholding Tax Credit<\/td>\n<\/tr>\n
224<\/td>\n\u6536\u5165\u5206\u6210<\/td>\nRevenue Sharing<\/td>\n<\/tr>\n
225<\/td>\n\u6709\u9650\u5408\u5925<\/td>\nLimited Partnership<\/td>\n<\/tr>\n
226<\/td>\n\u8001\u4eba\u6e1b\u514d\u984d<\/td>\nExemption for the Elderly<\/td>\n<\/tr>\n
227<\/td>\n\u81ea\u7531\u8cbf\u6613<\/td>\nFree Trade<\/td>\n<\/tr>\n
228<\/td>\n\u5229\u6f64\u7a05<\/td>\nProfits Tax<\/td>\n<\/tr>\n
229<\/td>\n\u6280\u8853\u5354\u52a9\u8cbb<\/td>\nTechnical Assistance Fee<\/td>\n<\/tr>\n
230<\/td>\n\u6295\u8cc7\u516c\u53f8<\/td>\nInvestment Company<\/td>\n<\/tr>\n
231<\/td>\n\u6295\u8cc7\u6240\u5f97<\/td>\nInvestment Income<\/td>\n<\/tr>\n
232<\/td>\n\u6295\u8cc7\u4fe1\u8a17<\/td>\nInvestment Trust<\/td>\n<\/tr>\n
233<\/td>\n\u8b49\u5238\u6295\u8cc7(\u9593\u63a5\u6295\u8cc7)<\/td>\nPortfolio Investment (Indirect Investment)<\/td>\n<\/tr>\n
234<\/td>\n\u6295\u8cc7\u6e1b\u9664\u984d<\/td>\nInvestment Deduction<\/td>\n<\/tr>\n
235<\/td>\n\u6295\u8cc7\u7a05\u984d\u6263\u62b5<\/td>\nInvestment Tax Credit<\/td>\n<\/tr>\n
236<\/td>\n\u6295\u8cc7\u6e96\u5099<\/td>\nInvestment Reserve<\/td>\n<\/tr>\n
237<\/td>\n\u9632\u675c\u907f\u7a05\u63aa\u65bd<\/td>\nAnti-tax Avoidance Measures<\/td>\n<\/tr>\n
238<\/td>\n\u9632\u675c\u6b20\u7a05\u63aa\u65bd<\/td>\nAnti-tax Delinquency Measures<\/td>\n<\/tr>\n
239<\/td>\n\u4f86\u6e90\u5730\u8b49\u660e<\/td>\nCertificate of Origin<\/td>\n<\/tr>\n
240<\/td>\n\u4f86\u6e90\u898f\u5247<\/td>\nSource Rule<\/td>\n<\/tr>\n
241<\/td>\n\u53d7\u8a17\u4eba<\/td>\nTrustee<\/td>\n<\/tr>\n
242<\/td>\n\u53d7\u63a7\u5916\u570b\u516c\u53f8<\/td>\nControlled Foreign Corporation, CFC<\/td>\n<\/tr>\n
243<\/td>\n\u53d7\u50f1\u6240\u5f97<\/td>\nIncome from Employment<\/td>\n<\/tr>\n
244<\/td>\n\u56fa\u5b9a\u5834\u6240<\/td>\nFixed Place<\/td>\n<\/tr>\n
245<\/td>\n\u5b9a\u7387\u570b\u5916\u7a05\u984d\u6263\u62b5<\/td>\nFixed Foreign Tax Credit<\/td>\n<\/tr>\n
246<\/td>\n\u5b9a\u984d\u8ab2\u7a05<\/td>\nLump-sum Tax<\/td>\n<\/tr>\n
247<\/td>\n\u5c45\u4f4f\u5730\u4e4b\u8b8a\u66f4<\/td>\nChange of Residence<\/td>\n<\/tr>\n
248<\/td>\n\u5c45\u4f4f\u8005\u5916\u570b\u4eba<\/td>\nResident Alien<\/td>\n<\/tr>\n
249<\/td>\n\u6240\u5f97\u4f86\u6e90<\/td>\nSource of Income<\/td>\n<\/tr>\n
250<\/td>\n\u6240\u5f97\u7a05\u5e73\u5747\u7a05\u7387<\/td>\nAverage Rate of Income Tax<\/td>\n<\/tr>\n
251<\/td>\n\u6240\u5f97\u7a05\u984d\u6263\u62b5<\/td>\nIncome Tax Credit<\/td>\n<\/tr>\n
252<\/td>\n\u975e\u5c45\u4f4f\u8005<\/td>\nNon-resident<\/td>\n<\/tr>\n
253<\/td>\n\u975e\u5c45\u4f4f\u8005\u5916\u570b\u4eba<\/td>\nNon-resident Alien<\/td>\n<\/tr>\n
254<\/td>\n\u975e\u52e4\u52de\u6240\u5f97<\/td>\nUnearned Income<\/td>\n<\/tr>\n
255<\/td>\n\u975e\u8ab2\u7a05\u6240\u5f97<\/td>\nNon-taxable Income<\/td>\n<\/tr>\n
256<\/td>\n\u975e\u8ab2\u7a05\u8cc7\u7522<\/td>\nNon-taxable Assets<\/td>\n<\/tr>\n
257<\/td>\n\u975e\u71df\u5229\u5718\u9ad4<\/td>\nNon-profit Organization<\/td>\n<\/tr>\n
258<\/td>\n\u4fe1\u8a17\u4e0d\u52d5\u7522<\/td>\nEstate in Trust<\/td>\n<\/tr>\n
259<\/td>\n\u5b69\u7ae5\u6e1b\u514d\u984d<\/td>\nChild Deduction or Exemption<\/td>\n<\/tr>\n
260<\/td>\n\u5b69\u7ae5\u7167\u9867\u652f\u51fa<\/td>\nChild Care Expenditure<\/td>\n<\/tr>\n
261<\/td>\n\u76c8\u9918\u6e96\u5099<\/td>\nReserves<\/td>\n<\/tr>\n
262<\/td>\n\u76f8\u4e92\u5354\u52a9<\/td>\nMutual Assistance<\/td>\n<\/tr>\n
263<\/td>\n\u5171\u540c\u57fa\u91d1<\/td>\nMutual Fund<\/td>\n<\/tr>\n
264<\/td>\n\u7814\u7a76\u767c\u5c55<\/td>\nResearch & Development<\/td>\n<\/tr>\n
265<\/td>\n\u8ca0\u6240\u5f97\u7a05<\/td>\nNegative Income Tax<\/td>\n<\/tr>\n
266<\/td>\n\u8ca0\u8cc7\u672c\u5e33\u6236<\/td>\nNegative Capital Account<\/td>\n<\/tr>\n
267<\/td>\n\u91cd\u7d44<\/td>\nRestructuring<\/td>\n<\/tr>\n
268<\/td>\n\u96d9\u91cd\u8ab2\u7a05<\/td>\nDouble Taxation<\/td>\n<\/tr>\n
269<\/td>\n\u500b\u4eba\u63a7\u80a1\u516c\u53f8<\/td>\nPersonal Holding Company<\/td>\n<\/tr>\n
270<\/td>\n\u500b\u5225\u9650\u984d\u6cd5(\u570b\u5916\u7a05\u984d\u6263\u62b5)<\/td>\nPer Country Limitation (Foreign Tax Credit)<\/td>\n<\/tr>\n
271<\/td>\n\u5bb6\u65cf\u516c\u53f8<\/td>\nFamily Corporation<\/td>\n<\/tr>\n
272<\/td>\n\u6838\u5b9a\u901a\u77e5<\/td>\nNotice of Assessment<\/td>\n<\/tr>\n
273<\/td>\n\u6d88\u8cbb\u8005\u7269\u50f9\u6307\u6578<\/td>\nConsumer Price Index<\/td>\n<\/tr>\n
274<\/td>\n\u6d88\u6975\u6027\u6240\u5f97<\/td>\nPassive Income<\/td>\n<\/tr>\n
275<\/td>\n\u7279\u8a31\u6b0a\u5229<\/td>\nFranchise<\/td>\n<\/tr>\n
276<\/td>\n\u7279\u8a31\u6b0a\u5229\u7a05<\/td>\nFranchise Tax<\/td>\n<\/tr>\n
277<\/td>\n\u79df\u7a05\u4e4b\u8f49\u5ac1<\/td>\nTax Shifting, Shifting of Taxes<\/td>\n<\/tr>\n
278<\/td>\n\u79df\u7a05\u4e4b\u6574\u5408<\/td>\nHarmonization of Tax<\/td>\n<\/tr>\n
279<\/td>\n\u79df\u7a05\u4ee3\u7406\u4eba<\/td>\nTax Agent<\/td>\n<\/tr>\n
280<\/td>\n\u79df\u7a05\u5b58\u6b3e\u8b49\u660e<\/td>\nTax Deposit Certificate<\/td>\n<\/tr>\n
281<\/td>\n\u79df\u7a05\u6263\u62b5<\/td>\nTax Credit<\/td>\n<\/tr>\n
282<\/td>\n\u79df\u7a05\u5e87\u8b77\u6240<\/td>\nTax Haven<\/td>\n<\/tr>\n
283<\/td>\n\u79df\u7a05\u5354\u5b9a<\/td>\nTax Treaty<\/td>\n<\/tr>\n
284<\/td>\n\u79df\u7a05\u4fdd\u5bc6<\/td>\nTax Secrecy<\/td>\n<\/tr>\n
285<\/td>\n\u79df\u7a05\u7279\u8d66<\/td>\nTax Amnesty<\/td>\n<\/tr>\n
286<\/td>\n\u79df\u7a05\u5047\u671f<\/td>\nTax Holiday<\/td>\n<\/tr>\n
287<\/td>\n\u79df\u7a05\u898f\u756b<\/td>\nTax Planning<\/td>\n<\/tr>\n
288<\/td>\n\u79df\u7a05\u905e\u5ef6<\/td>\nDeferred Tax<\/td>\n<\/tr>\n
289<\/td>\n\u7d0d\u7a05\u4f9d\u5f9e\u5ea6<\/td>\nTax Compliance<\/td>\n<\/tr>\n
290<\/td>\n\u8ca1\u653f\u4f4f\u6240<\/td>\nFiscal Residence<\/td>\n<\/tr>\n
291<\/td>\n\u767c\u8d77\u4eba\u80a1\u4efd<\/td>\nFounder’s Shares<\/td>\n<\/tr>\n
292<\/td>\n\u77ed\u671f\u8cc7\u672c\u5229\u5f97<\/td>\nShort-term Capital Gains<\/td>\n<\/tr>\n
293<\/td>\n\u7a05\u7d04\u7bc4\u672c<\/td>\nModel Tax Conventions<\/td>\n<\/tr>\n
294<\/td>\n\u7a05\u7387\u8868<\/td>\nTax Rate Table<\/td>\n<\/tr>\n
295<\/td>\n\u7a05\u7387\u7d1a\u8ddd<\/td>\nTax Brackets<\/td>\n<\/tr>\n
296<\/td>\n\u8996\u540c\u5df2\u7d0d\u7a05\u984d<\/td>\nTax Sparing<\/td>\n<\/tr>\n
297<\/td>\n\u8996\u540c\u5df2\u7d0d\u7a05\u984d\u6263\u62b5<\/td>\nTax Sparing Credit<\/td>\n<\/tr>\n
298<\/td>\n\u8996\u540c\u5229\u606f<\/td>\nDeemed Interest<\/td>\n<\/tr>\n
299<\/td>\n\u4f30\u50f9\u539f\u5247<\/td>\nValuation Principle<\/td>\n<\/tr>\n
300<\/td>\n\u8cbb\u7528\u6bd4\u4f8b<\/td>\nExpense Ratio<\/td>\n<\/tr>\n
301<\/td>\n\u8cbb\u7528\u5e33<\/td>\nExpense Account<\/td>\n<\/tr>\n
302<\/td>\n\u4ea4\u6613\u6216\u71df\u696d<\/td>\nTrade or Business<\/td>\n<\/tr>\n
303<\/td>\n\u8cbf\u6613\u806f\u76df<\/td>\nTrade Union<\/td>\n<\/tr>\n
304<\/td>\n\u8d85\u7d1a\u6b0a\u5229\u91d1<\/td>\nSuper Royalty<\/td>\n<\/tr>\n
305<\/td>\n\u9032\u53e3\u5b58\u6b3e<\/td>\nImport Deposits<\/td>\n<\/tr>\n
306<\/td>\n\u9032\u53e3\u9644\u52a0\u6350<\/td>\nImport Surcharge<\/td>\n<\/tr>\n
307<\/td>\n\u8a2d\u7b97\u6263\u62b5\u5236<\/td>\nImputation System<\/td>\n<\/tr>\n
308<\/td>\n\u9032\u53e3\u914d\u984d<\/td>\nImport Quotas<\/td>\n<\/tr>\n
309<\/td>\n\u96c6\u5718\u9593\u52de\u52d9<\/td>\nIntra-group Services<\/td>\n<\/tr>\n
310<\/td>\n\u52e4\u52de\u6240\u5f97<\/td>\nEarned Income<\/td>\n<\/tr>\n
311<\/td>\n\u52e4\u52de\u6240\u5f97\u6263\u9664\u984d<\/td>\nDeduction for Earned Income<\/td>\n<\/tr>\n
312<\/td>\n\u642c\u5bb6\u8cbb\u7528<\/td>\nMoving Expenses<\/td>\n<\/tr>\n
313<\/td>\n\u640d\u5931\u6e1b\u9664<\/td>\nLoss Deduction<\/td>\n<\/tr>\n
314<\/td>\n\u65b0\u8208\u7522\u696d<\/td>\nEmerging Industry<\/td>\n<\/tr>\n
315<\/td>\n\u7bc0\u7d04\u80fd\u6e90\u734e\u52f5<\/td>\nEnergy-saving Incentives<\/td>\n<\/tr>\n
316<\/td>\n\u7d93\u6fdf\u5229\u76ca\u5718\u9ad4<\/td>\nEconomic Interest Group, EIG<\/td>\n<\/tr>\n
317<\/td>\n\u88dc\u5145\u6027\u6295\u8cc7\u7a05\u984d\u6263\u62b5<\/td>\nSupplementary Investment Tax Credit<\/td>\n<\/tr>\n
318<\/td>\n\u88dc\u5145\u6838\u5b9a<\/td>\nSupplemental Assessment<\/td>\n<\/tr>\n
319<\/td>\n\u8cc7\u672c\u5206\u914d<\/td>\nCapital Distribution<\/td>\n<\/tr>\n
320<\/td>\n\u8cc7\u672c\u5229\u5f97\u7a05<\/td>\nCapital Gains Tax<\/td>\n<\/tr>\n
321<\/td>\n\u8cc7\u672c\u53d6\u5f97\u7a05<\/td>\nCapital Acquisitions Tax<\/td>\n<\/tr>\n
322<\/td>\n\u8cc7\u672c\u6240\u5f97<\/td>\nIncome from Capital<\/td>\n<\/tr>\n
323<\/td>\n\u8cc7\u672c\u8ca1<\/td>\nCapital Goods<\/td>\n<\/tr>\n
324<\/td>\n\u904e\u6e21\u6642\u671f\u5354\u8b70<\/td>\nTransitional Arrangements<\/td>\n<\/tr>\n
325<\/td>\n\u96f6\u606f\u50b5\u5238<\/td>\nZero-coupon Bonds<\/td>\n<\/tr>\n
326<\/td>\n\u9810\u4ed8\u516c\u53f8\u7a05<\/td>\nAdvance Corporation Tax, ACT<\/td>\n<\/tr>\n
327<\/td>\n\u5883\u5916\u516c\u53f8<\/td>\nOffshore Company<\/td>\n<\/tr>\n
328<\/td>\n\u570b\u5916\u4f86\u6e90\u6240\u5f97<\/td>\nForeign-source Income<\/td>\n<\/tr>\n
329<\/td>\n\u5883\u5916\u4fe1\u8a17<\/td>\nOffshore Trust<\/td>\n<\/tr>\n
330<\/td>\n\u5883\u5916\u5275\u6295<\/td>\nOffshore Joint Venture<\/td>\n<\/tr>\n
331<\/td>\n\u798f\u5229\u6027\u6240\u5f97<\/td>\nFringe Benefits<\/td>\n<\/tr>\n
332<\/td>\n\u5be6\u73fe<\/td>\nRealization (of Assets)<\/td>\n<\/tr>\n
333<\/td>\n\u5be6\u969b\u7ba1\u7406\u8655\u6240<\/td>\nPlace of Effective Management, PEM<\/td>\n<\/tr>\n
334<\/td>\n\u7ba1\u7406\u8655\u6240<\/td>\nPlace of Management<\/td>\n<\/tr>\n
335<\/td>\n\u7ba1\u7406\u8cbb\u7528<\/td>\nManagement Fees<\/td>\n<\/tr>\n
336<\/td>\n\u7ba1\u7406\u8207\u63a7\u5236<\/td>\nManagement and Control<\/td>\n<\/tr>\n
337<\/td>\n\u7dad\u4e5f\u7d0d\u516c\u7d04<\/td>\nVienna Conventions<\/td>\n<\/tr>\n
338<\/td>\n\u7dad\u8b77\u6210\u672c<\/td>\nMaintenance Expenses<\/td>\n<\/tr>\n
339<\/td>\n\u9060\u671f\u5916\u532f\u4ea4\u6613<\/td>\nForward Foreign Exchange Transactions<\/td>\n<\/tr>\n
340<\/td>\n\u9060\u671f\u5229\u7387\u5354\u8b70<\/td>\nForward Rate Agreement<\/td>\n<\/tr>\n
341<\/td>\n\u6b50\u806f\u81ea\u7531\u8cbf\u6613\u5354\u6703<\/td>\nEuropean Free Trade Association, EFTA<\/td>\n<\/tr>\n
342<\/td>\n\u8ab2\u7a05\u4ea4\u6613<\/td>\nTaxable Transaction<\/td>\n<\/tr>\n
343<\/td>\n\u8ab2\u7a05\u671f\u9593<\/td>\nTaxable Period<\/td>\n<\/tr>\n
344<\/td>\n\u8ab2\u7a05\u7a05\u57fa<\/td>\nTaxable Base<\/td>\n<\/tr>\n
345<\/td>\n\u8ab2\u7a05\u50f9\u683c<\/td>\nTaxable Value<\/td>\n<\/tr>\n
346<\/td>\n\u71df\u904b\u640d\u5931<\/td>\nOperating Losses<\/td>\n<\/tr>\n
347<\/td>\n\u74b0\u5883\u734e\u52f5<\/td>\nEnvironmental Incentives<\/td>\n<\/tr>\n
348<\/td>\n\u6bdb\u5229<\/td>\nGross Profit<\/td>\n<\/tr>\n
349<\/td>\n\u6bdb\u5229\u7387<\/td>\nGross Profit Ratio<\/td>\n<\/tr>\n
350<\/td>\n\u6bdb\u5229\u6f64\u7a05<\/td>\nGross Profit Tax<\/td>\n<\/tr>\n
351<\/td>\n\u7e3d\u6a5f\u69cb\u8cbb\u7528<\/td>\nHead Office Expenses<\/td>\n<\/tr>\n
352<\/td>\n\u806f\u5408\u7533\u5831<\/td>\nJoint Return<\/td>\n<\/tr>\n
353<\/td>\n\u806f\u5408\u6838\u8ab2<\/td>\nJoint Assessment<\/td>\n<\/tr>\n
354<\/td>\n\u85aa\u8cc7\u7a05<\/td>\nWage Tax<\/td>\n<\/tr>\n
355<\/td>\n\u9084\u539f<\/td>\nGrossing Up<\/td>\n<\/tr>\n
356<\/td>\n\u96b1\u85cf\u4e4b\u5229\u6f64\u5206\u914d<\/td>\nHidden Profit Distributions<\/td>\n<\/tr>\n
357<\/td>\n\u96b1\u85cf\u6e96\u5099<\/td>\nHidden Reserves<\/td>\n<\/tr>\n
358<\/td>\n\u85cd\u8272\u7533\u5831\u5236\u5ea6<\/td>\nBlue Return Filing System<\/td>\n<\/tr>\n
359<\/td>\n\u91ab\u7642\u8cbb\u7528<\/td>\nMedical Expenses<\/td>\n<\/tr>\n
360<\/td>\n\u96e2\u5883\u7a05<\/td>\nExit Tax<\/td>\n<\/tr>\n
361<\/td>\n\u96d9\u91cd\u5c45\u4f4f\u8005\u516c\u53f8<\/td>\nDual Resident Company<\/td>\n<\/tr>\n
362<\/td>\n\u7279\u5225\u8ca0\u64d4<\/td>\nExtraordinary Burdens<\/td>\n<\/tr>\n
363<\/td>\n\u8ab2\u7a05\u9818\u57df<\/td>\nTax Territories<\/td>\n<\/tr>\n
364<\/td>\n\u908a\u969b\u6e1b\u514d\u984d<\/td>\nMarginal Deduction<\/td>\n<\/tr>\n
365<\/td>\n\u908a\u969b\u7a05\u7387<\/td>\nMarginal Rates<\/td>\n<\/tr>\n
366<\/td>\n\u95dc\u4fc2\u4eba<\/td>\nRelated Parties<\/td>\n<\/tr>\n
367<\/td>\n\u95dc\u4fc2\u4f01\u696d<\/td>\nAffiliated Enterprises<\/td>\n<\/tr>\n
368<\/td>\n\u95dc\u7a05\u66a8\u8cbf\u6613\u7e3d\u5354\u5b9a<\/td>\nGeneral Agreement on Tariffs and Trade, GATT<\/td>\n<\/tr>\n
369<\/td>\n\u8b70\u5b9a\u66f8<\/td>\nProtocol<\/td>\n<\/tr>\n
370<\/td>\n\u7522\u696d<\/td>\nIndustry<\/td>\n<\/tr>\n
371<\/td>\n\u52a0\u901f\u6298\u820a<\/td>\nAccelerated Depreciation<\/td>\n<\/tr>\n
372<\/td>\n\u529f\u80fd\u6027\u734e\u52f5<\/td>\nFunctional Incentives<\/td>\n<\/tr>\n
373<\/td>\n\u6295\u8cc7\u62b5\u6e1b<\/td>\nInvestment Tax Credit<\/td>\n<\/tr>\n
374<\/td>\n\u81ea\u52d5\u5316\u8a2d\u5099\u6216\u6280\u8853<\/td>\nEquipment or Technology Used for Automation<\/td>\n<\/tr>\n
375<\/td>\n\u9632\u6cbb\u6c61\u67d3\u8a2d\u5099\u6216\u6280\u8853<\/td>\nEquipment or Technology Used for Anti-pollution Measures<\/td>\n<\/tr>\n
376<\/td>\n\u8cc7\u6e90\u56de\u6536\u8a2d\u5099\u6216\u6280\u8853<\/td>\nEquipment or Technology Used for Reclamation of Resources<\/td>\n<\/tr>\n
377<\/td>\n\u5de5\u696d\u7528\u6c34\u518d\u5229\u7528\u8a2d\u5099
\u6216\u6280\u8853<\/td>\n		Equipment or Technology Used for Recycling of
Industrial-use Water<\/td>\n<\/tr>\n
378<\/td>\n\u7bc0\u7d04\u80fd\u6e90\u8a2d\u5099\u6216\u6280\u8853<\/td>\nEquipment or Technology Used for Energy Saving<\/td>\n<\/tr>\n
379<\/td>\n\u4eba\u624d\u57f9\u8a13<\/td>\nPersonnel Training<\/td>\n<\/tr>\n
380<\/td>\n\u8cc7\u6e90\u8ca7\u7620\u6216\u767c\u5c55\u9072\u7de9\u5730\u5340<\/td>\nAreas of Scanty Resources or Slow Development<\/td>\n<\/tr>\n
381<\/td>\n\u91cd\u8981\u6295\u8cc7\u4e8b\u696d<\/td>\nImportant Investment Enterprise<\/td>\n<\/tr>\n
382<\/td>\n\u91cd\u8981\u79d1\u6280\u4e8b\u696d<\/td>\nImportant Technology Enterprise<\/td>\n<\/tr>\n
383<\/td>\n\u5275\u696d\u6295\u8cc7\u4e8b\u696d<\/td>\nVenture Capital Enterprise<\/td>\n<\/tr>\n
384<\/td>\n\u539f\u59cb\u8a8d\u80a1\u6216\u61c9\u52df<\/td>\nOriginal Subscription or Underwriting of a Registered Stock<\/td>\n<\/tr>\n
385<\/td>\n\u570b\u5916\u6295\u8cc7\u640d\u5931\u6e96\u5099<\/td>\nReserve for Loss in Foreign Investment<\/td>\n<\/tr>\n
386<\/td>\n\u5c08\u6848\u5408\u4f75<\/td>\nSpecially Approved Merger<\/td>\n<\/tr>\n
387<\/td>\n\u7de9\u8ab2<\/td>\nTax Deferred<\/td>\n<\/tr>\n
388<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u4e0d\u5408\u5e38\u898f\u79fb\u8f49\u8a02\u50f9\u67e5\u6838\u6e96\u5247<\/td>\nRegulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm’s Length Transfer Pricing<\/td>\n<\/tr>\n
389<\/td>\n\u4f01\u696d\u4f75\u8cfc\u6848\u4ef6\u67e5\u6838<\/td>\nInvestigation of Business Merger and Acquisition Cases<\/td>\n<\/tr>\n
390<\/td>\n\u59d4\u8a17\u66f8(\u71df\u5229\u4e8b\u696d\u767b\u8a18\u6848\u4ef6)<\/td>\nLetter of Authorization (For Registration of Profit-seeking Enterprise)<\/td>\n<\/tr>\n
391<\/td>\n\u6559\u80b2\u3001\u6587\u5316\u3001\u516c\u76ca\u3001\u6148\u5584\u6a5f\u95dc\u6216\u5718\u9ad4\u7d50\u7b97
\u7533\u5831\u66f8<\/td>\n		Education, Culture, Public Welfare or Charity Institutions or Organizations Income Tax Return<\/td>\n<\/tr>\n
392<\/td>\n\u6e05\u7b97\u7533\u5831\u66f8<\/td>\nLiquidation Tax Return<\/td>\n<\/tr>\n
393<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u66ab\u7e73\u7a05\u984d\u7533\u5831\u66f8<\/td>\nProfit-seeking Enterprise Provisional Income Tax Return<\/td>\n<\/tr>\n
394<\/td>\n\u71df\u5229\u4e8b\u696d\u8d85\u984d\u5206\u914d\u80a1\u6771\u53ef\u6263\u62b5\u7a05\u984d\u81ea\u52d5\u88dc\u7e73\u7e73\u6b3e\u66f8<\/td>\nTax Bill for Voluntary Supplementary Payment of Profit-seeking Enterprise Over-distributed Imputation Credit to Shareholders<\/td>\n<\/tr>\n
395<\/td>\n\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7a05\u984d\u7e73\u6b3e\u66f8
(\u81ea\u884c\u7e73\u7d0d)<\/td>\n		Year Tax Bill for Filed Profit-seeking Enterprise Income Tax (Self-payment)<\/td>\n<\/tr>\n
396<\/td>\n\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7a05\u984d\u81ea\u52d5\u88dc\u5831\u7e73\u6b3e\u66f8<\/td>\nYear Tax Bill for Voluntary Supplementary Payment of Profit-seeking Enterprise Income Tax<\/td>\n<\/tr>\n
397<\/td>\n\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u672a\u5206\u914d\u76c8\u9918\u7a05\u984d
\u7e73\u6b3e\u66f8(\u81ea\u884c\u7e73\u7d0d)<\/td>\n		Year Tax Bill for Filed Profit-seeking Enterprise Income Tax on Undistributed Earnings (Self-payment)<\/td>\n<\/tr>\n
398<\/td>\n\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u672a\u5206\u914d\u76c8\u9918\u7a05\u984d
\u81ea\u52d5\u88dc\u5831\u7e73\u6b3e\u66f8<\/td>\n		Year Tax Bill for Voluntary Supplementary Payment of Profit-seeking Enterprise Income Tax on Undistributed Earnings<\/td>\n<\/tr>\n
399<\/td>\n\u5e74\u5ea6\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u66ab\u7e73\u7a05\u984d\u7e73\u6b3e\u66f8
(\u81ea\u884c\u7e73\u7d0d)<\/td>\n		Year Tax Bill for Provisional Profit-seeking Enterprise Income Tax (Self-payment)<\/td>\n<\/tr>\n
400<\/td>\n\u539f\u7269\u6599\u3001\u5546\u54c1\u8b8a\u8cea\u5831\u5ee2\u6216\u707d\u5bb3\u7533\u8acb\u66f8<\/td>\nApplication Form for the Deformation, Scrapping and Write-off of Raw Materials and Commodities Due to Disaster<\/td>\n<\/tr>\n
401<\/td>\n\u56fa\u5b9a\u8cc7\u7522\u53ca\u8a2d\u5099\u5831\u5ee2
\u6216\u707d\u5bb3\u7533\u8acb\u66f8<\/td>\n		Application Form for the Scrapping of Fixed Assets and Equipment Due to Disaster<\/td>\n<\/tr>\n
402<\/td>\n\u8ca1\u653f\u90e8\u7a05\u52d9\u9810\u5148\u6838\u91cb
\u4f5c\u696d\u8981\u9ede<\/td>\n		The Directions for the Implementation of Advance Tax Rulings<\/td>\n<\/tr>\n
403<\/td>\n\u71df\u5229\u4e8b\u696d\u7533\u8acb\u9810\u5148\u8a02
\u50f9\u5354\u8b70\u4f5c\u696d\u8981\u9ede<\/td>\n		The Directions Governing the Application for an Advance
Pricing Arrangement by a Profit-seeking Enterprise<\/td>\n<\/tr>\n
404<\/td>\n\u53ef\u6bd4\u8f03\u672a\u53d7\u63a7\u4ea4\u6613\u6cd5<\/td>\nComparable Uncontrolled Transaction Method<\/td>\n<\/tr>\n
405<\/td>\n\u53ef\u6bd4\u8f03\u5229\u6f64\u6cd5<\/td>\nComparable Profit Method<\/td>\n<\/tr>\n
406<\/td>\n\u5229\u6f64\u5206\u5272\u6cd5<\/td>\nProfit Split Method<\/td>\n<\/tr>\n
407<\/td>\n\u79fb\u8f49\u8a02\u50f9\u5831\u544a<\/td>\nTransfer Pricing Report<\/td>\n<\/tr>\n
408<\/td>\n\u5e38\u898f\u4ea4\u6613\u539f\u5247<\/td>\nArm’s Length Principle<\/td>\n<\/tr>\n
409<\/td>\n\u5e38\u898f\u4ea4\u6613\u5340\u9593<\/td>\nArm’s Length Range<\/td>\n<\/tr>\n
410<\/td>\n\u9069\u7528\u6240\u5f97\u7a05\u5354\u5b9a\u67e5\u6838\u6e96\u5247<\/td>\nRegulations Governing the Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income<\/td>\n<\/tr>\n
411<\/td>\n\u500b\u4eba\u6240\u5f97\u57fa\u672c\u7a05\u984d\u7533\u5831\u8868<\/td>\nIndividual Income Basic Tax Return<\/td>\n<\/tr>\n
412<\/td>\n\u5404\u985e\u6240\u5f97\u6263\u7e73\u66a8\u514d\u6263
\u7e73\u6191\u55ae<\/td>\n		Withholding and Non-withholding Tax Statement<\/td>\n<\/tr>\n
413<\/td>\n\u80a1\u5229\u6191\u55ae<\/td>\nDividend Statement<\/td>\n<\/tr>\n
414<\/td>\n\u544a\u767c\u6216\u6aa2\u8209\u734e\u91d1<\/td>\nReward for Information or Accusation<\/td>\n<\/tr>\n
415<\/td>\n\u4fe1\u8a17\u5951\u7d04<\/td>\nTrust Deed<\/td>\n<\/tr>\n
416<\/td>\n\u53d7\u76ca\u4eba<\/td>\nBeneficiary<\/td>\n<\/tr>\n
417<\/td>\n\u4fe1\u8a17\u5229\u76ca<\/td>\nTrust Benefit<\/td>\n<\/tr>\n
418<\/td>\n\u4fe1\u8a17\u95dc\u4fc2<\/td>\nTrust Relationship<\/td>\n<\/tr>\n
419<\/td>\n\u4fe1\u8a17\u8ca1\u7522<\/td>\nTrust Property<\/td>\n<\/tr>\n
420<\/td>\n\u516c\u76ca\u4fe1\u8a17<\/td>\nPublic Trust<\/td>\n<\/tr>\n
421<\/td>\n\u5171\u540c\u4fe1\u8a17\u57fa\u91d1<\/td>\nMutual Trust Fund<\/td>\n<\/tr>\n
422<\/td>\n\u8b49\u5238\u6295\u8cc7\u4fe1\u8a17\u57fa\u91d1<\/td>\nSecurities Investment Trust Fund<\/td>\n<\/tr>\n
423<\/td>\n\u5b58\u7c3f\u5132\u91d1\u5229\u606f<\/td>\nInterest Accrued on Postal Passbook Savings<\/td>\n<\/tr>\n
424<\/td>\n\u516c\u50b5<\/td>\nGovernment Bond<\/td>\n<\/tr>\n
425<\/td>\n\u516c\u53f8\u50b5<\/td>\nCorporate Bond<\/td>\n<\/tr>\n
426<\/td>\n\u91d1\u878d\u50b5\u5238<\/td>\nFinancial Debenture<\/td>\n<\/tr>\n
427<\/td>\n\u77ed\u671f\u7968\u5238\u5229\u606f<\/td>\nInterest of Short-term Commercial Papers<\/td>\n<\/tr>\n
428<\/td>\n\u990a\u8001\u91d1<\/td>\nOld-age Pension<\/td>\n<\/tr>\n
429<\/td>\n\u4fdd\u96aa\u7d66\u4ed8<\/td>\nInsurance Payment<\/td>\n<\/tr>\n
430<\/td>\n\u4eba\u8eab\u4fdd\u96aa<\/td>\nLife Insurance<\/td>\n<\/tr>\n
431<\/td>\n\u52de\u5de5\u4fdd\u96aa<\/td>\nLabor Insurance<\/td>\n<\/tr>\n
432<\/td>\n\u516c\u4fdd<\/td>\nCivil Servants’ Insurance<\/td>\n<\/tr>\n
433<\/td>\n\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa<\/td>\nNational Health Insurance<\/td>\n<\/tr>\n
434<\/td>\n\u516c\u7acb\u91ab\u9662<\/td>\nPublic Hospital<\/td>\n<\/tr>\n
435<\/td>\n\u8ca1\u5718\u6cd5\u4eba\u7d44\u7e54\u91ab\u9662<\/td>\nInstitutional Hospital<\/td>\n<\/tr>\n
436<\/td>\n\u516c\u79c1\u7acb\u5927\u5b78\u9644\u8a2d\u91ab\u9662<\/td>\nUniversity-affiliated Hospital<\/td>\n<\/tr>\n
437<\/td>\n\u6236\u53e3\u540d\u7c3f<\/td>\nHousehold Certificate<\/td>\n<\/tr>\n
438<\/td>\n\u7af6\u9078\u7d93\u8cbb<\/td>\nCampaign Expense<\/td>\n<\/tr>\n
439<\/td>\n\u653f\u6cbb\u737b\u91d1<\/td>\nPolitical Donation<\/td>\n<\/tr>\n
440<\/td>\n\u653f\u9ee8<\/td>\nPolitical Party<\/td>\n<\/tr>\n
441<\/td>\n\u653f\u6cbb\u5718\u9ad4<\/td>\nPolitical Association<\/td>\n<\/tr>\n
442<\/td>\n\u64ec\u53c3\u9078\u4eba<\/td>\nProspective Candidate for Election<\/td>\n<\/tr>\n
443<\/td>\n\u5c45\u7559\u8b49<\/td>\nAlien Resident Certificate<\/td>\n<\/tr>\n
444<\/td>\n\u7368\u8cc7<\/td>\nSole Proprietorship<\/td>\n<\/tr>\n
445<\/td>\n\u5408\u5925<\/td>\nPartnership<\/td>\n<\/tr>\n
446<\/td>\n\u5408\u4f5c\u793e<\/td>\nCooperative<\/td>\n<\/tr>\n
447<\/td>\n\u5e38\u898f\u4ea4\u6613\u50f9\u683c<\/td>\nArm’s Length Price<\/td>\n<\/tr>\n
448<\/td>\n\u9810\u5148\u8a02\u50f9\u5354\u8b70<\/td>\nAdvance Pricing Arrangement<\/td>\n<\/tr>\n
449<\/td>\n\u80a1\u6b0a\u7e73\u7d0d\u6191\u8b49<\/td>\nStock Share Payment Certificate<\/td>\n<\/tr>\n
450<\/td>\n\u65b0\u80a1\u6b0a\u5229\u8b49\u66f8<\/td>\nCertificates of Entitlement to New Shares<\/td>\n<\/tr>\n
451<\/td>\n\u54e1\u5de5\u5206\u7d05\u914d\u80a1<\/td>\nSecurities Acquired as an Employee’s Bonus<\/td>\n<\/tr>\n
452<\/td>\n\u884c\u653f\u7a0b\u5e8f<\/td>\nAdministrative Procedures<\/td>\n<\/tr>\n
453<\/td>\n\u9055\u7ae0\u5be9\u7406<\/td>\nReview of Referred Cases of Tax Misconduct, Violation, and Fraud<\/td>\n<\/tr>\n
454<\/td>\n\u6b20\u7a05\u6e05\u7406\u53ca\u57f7\u884c<\/td>\nTax Arrears Collection and Enforcement<\/td>\n<\/tr>\n
455<\/td>\n\u62b5\u62bc\u5229\u606f\u6240\u5f97\u8abf\u67e5\u6838
\u5b9a<\/td>\n		Review and Assessment of Interest Income on Mortgages<\/td>\n<\/tr>\n
456<\/td>\n\u975e\u81ea\u4f4f\u79df\u8cc3\u6240\u5f97\u67e5\u8abf\u6838\u5b9a<\/td>\nSurvey and Assessment of Income from Lease of Non-self-use Residences<\/td>\n<\/tr>\n
457<\/td>\n\u57f7\u884c\u696d\u52d9\u53ca\u5176\u4ed6\u6240\u5f97
\u67e5\u8abf\u6838\u5b9a<\/td>\n		Survey and Assessment of Income from Professional Practice and Other Income<\/td>\n<\/tr>\n
458<\/td>\n\u5404\u985e\u6240\u5f97\u8cc7\u6599\u67e5\u8a62<\/td>\nEnquiries about Data on Various Incomes<\/td>\n<\/tr>\n
459<\/td>\n\u672c\u4eba\u8ca1\u7522\u6b78\u6236\u8cc7\u6599\u67e5
\u8a62<\/td>\n		Enquiries about Data on Personal Property<\/td>\n<\/tr>\n
460<\/td>\n\u5168\u570b\u8ca1\u7522\u7e3d\u6b78\u6236\u67e5\u8a62<\/td>\nEnquiries about Data on Nationwide Personal Property<\/td>\n<\/tr>\n
461<\/td>\n\u71df\u5229\u4e8b\u696d\u66a8\u6263\u7e73\u55ae\u4f4d
\u7d71\u4e00\u7de8\u865f\u67e5\u8a62<\/td>\n		Enquiry on the Tax Code Number of the Profit-seeking Enterprises and Withholding Agencies<\/td>\n<\/tr>\n
462<\/td>\n\u6263\u7e73\u55ae\u4f4d\u7d71\u4e00\u7de8\u865f\u8a2d
\u7acb\u3001\u8b8a\u66f4\u767b\u8a18<\/td>\n		Registration for the Establishment and\/or Alteration of the Tax Code Number for Withholding Agencies<\/td>\n<\/tr>\n
463<\/td>\n\u6838\u767c\u6263\u7e73\u7a05\u6b3e\u7e73\u7d0d\u8b49
\u660e<\/td>\n		Issuance of a Payment Certificate for Withholding Tax<\/td>\n<\/tr>\n
464<\/td>\n\u6838\u767c\u5132\u84c4\u514d\u6263\u8b49<\/td>\nIssuance of Certificate for Exemption from Withholding Tax on Savings<\/td>\n<\/tr>\n
465<\/td>\n\u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831
\u516c\u544a<\/td>\n		Individual Income Tax Return Notice<\/td>\n<\/tr>\n
466<\/td>\n\u7d9c\u5408\u6240\u5f97\u7a05\u903e\u671f\u7533\u5831<\/td>\nOverdue Declaration of Individual Income Tax<\/td>\n<\/tr>\n
467<\/td>\n\u96fb\u5b50\u9322\u5305<\/td>\nE-money<\/td>\n<\/tr>\n
468<\/td>\n\u4e8c\u7dad\u689d\u78bc\u7533\u5831<\/td>\nFiling via Barcodes<\/td>\n<\/tr>\n
469<\/td>\n\u7db2\u8def\u7533\u5831<\/td>\nFiling via Internet (Internet Declaration)<\/td>\n<\/tr>\n
470<\/td>\n\u79df\u91d1\u652f\u51fa<\/td>\nRental Expenditure<\/td>\n<\/tr>\n
471<\/td>\n\u8ca1\u7522\u4ea4\u6613\u640d\u5931\u6263\u9664\u984d<\/td>\nDeduction for Losses Incurred in Property Transactions<\/td>\n<\/tr>\n
472<\/td>\n\u5168\u9762\u6027\u79df\u7a05\u5354\u5b9a<\/td>\nComprehensive Income Tax Agreement<\/td>\n<\/tr>\n
473<\/td>\n\u6d77\u7a7a\u904b\u8f38\u4e8b\u696d\u55ae\u9805\u5354\u5b9a<\/td>\nInternational Transportation Income Tax Agreement<\/td>\n<\/tr>\n
474<\/td>\n\u514d\u7a05\u51fa\u53e3\u5340<\/td>\nDuty Free Export Processing Zone<\/td>\n<\/tr>\n
475<\/td>\n\u79d1\u5b78\u5de5\u696d\u5712\u5340<\/td>\nScience Parks<\/td>\n<\/tr>\n
476<\/td>\n\u4e0d\u5f97\u4e0a\u8a34\u6848\u4ef6<\/td>\nCases not Permitted to Appeal<\/td>\n<\/tr>\n
477<\/td>\n\u54e1\u5de5\u8a8d\u80a1\u9078\u64c7\u6b0a<\/td>\nEmployee Stock Option<\/td>\n<\/tr>\n
478<\/td>\n\u54e1\u5de5\u8a8d\u80a1\u6b0a\u8b49<\/td>\nEmployee Stock Warrants<\/td>\n<\/tr>\n
479<\/td>\n\u8ce6\u4e88\u65e5<\/td>\nGrant Date<\/td>\n<\/tr>\n
480<\/td>\n\u57f7\u884c\u65e5<\/td>\nExercise Date<\/td>\n<\/tr>\n
481<\/td>\n\u5eab\u85cf\u80a1<\/td>\nTreasury Stock<\/td>\n<\/tr>\n
482<\/td>\n\u6838\u767c\u4e2d\u3001\u82f1\u6587\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7533\u5831\u6838\u5b9a\u6216
\u7d0d\u7a05\u8b49\u660e\u7533\u8acb\u66f8<\/td>\n		Application Form for Issuing of Returns and Assessment
\/Tax Payment Certificate (English and Chinese) for Profit-seeking Enterprise Income Tax<\/td>\n<\/tr>\n
483<\/td>\n\u5c45\u4f4f\u8005\u8b49\u660e\u7533\u8acb\u66f8<\/td>\nApplication Form for Resident Certificate<\/td>\n<\/tr>\n
484<\/td>\n\u6280\u8853\u4f5c\u50f9<\/td>\nThe Technical Value<\/td>\n<\/tr>\n
485<\/td>\n\u7d50\u69cb\u578b\u5546\u54c1<\/td>\nStructured Product<\/td>\n<\/tr>\n
486<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d0d\u7a05
\u8b49\u660e\u66f8<\/td>\n		Profit-seeking Enterprise Income Tax Payment Certificate<\/td>\n<\/tr>\n
487<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7533\u5831
\u53ca\u6838\u5b9a\u8b49\u660e\u66f8<\/td>\n		Profit-seeking Enterprise Income Tax Returns and Assessment Certificate<\/td>\n<\/tr>\n
488<\/td>\n\u71df\u904b\u7e3d\u90e8<\/td>\nHeadquarters<\/td>\n<\/tr>\n
489<\/td>\n\u570b\u969b\u7269\u6d41\u914d\u92b7\u4e2d\u5fc3<\/td>\nInternational Logistics and Distribution Centers<\/td>\n<\/tr>\n
490<\/td>\n\u500b\u4eba\u6d77\u5916\u6240\u5f97<\/td>\nIndividual Overseas Income<\/td>\n<\/tr>\n
491<\/td>\n\u7d9c\u6240\u7a05\u66f4\u6b63\u7533\u8acb\u66f8<\/td>\nApplication Form for Correction of Individual Income Tax Returns<\/td>\n<\/tr>\n
492<\/td>\n\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97
\u7533\u5831\u66f4\u6b63\u7533\u8acb\u66f8<\/td>\n		Application Form for Correction of Profit-seeking Enterprise Annual Income Tax Return<\/td>\n<\/tr>\n
493<\/td>\n\u88dc\u767c\u71df\u5229\u4e8b\u696d\u5404\u9805\u66f8
\u8868\u7533\u8acb\u66f8<\/td>\n		Application Form for Reissuance of Various Forms for Use by Profit-seeking Enterprise<\/td>\n<\/tr>\n
494<\/td>\n\u7a05\u5f0f\u652f\u51fa<\/td>\nTax Expenditure<\/td>\n<\/tr>\n
495<\/td>\n\u672a\u6210\u5e74\u4eba<\/td>\nMinor<\/td>\n<\/tr>\n
496<\/td>\n\u5916\u570b\u6cd5\u4eba\u6295\u8cc7\u8b49\u5238\u7533\u5831\u7d0d\u7a05\u4ee3\u7406\u66f8<\/td>\nAgent Appointment and Acceptance Form (For Foreign Corporate Person to File Tax Returns and Pay Tax in Connection with Securities Investments)<\/td>\n<\/tr>\n
497<\/td>\n\u8cc7\u672c\u7a00\u91cb<\/td>\nThin Capitalization<\/td>\n<\/tr>\n
498<\/td>\n\u8ca0\u50b5\u5360\u696d\u4e3b\u6b0a\u76ca\u6bd4\u7387<\/td>\nDebt-to-equity Ratio<\/td>\n<\/tr>\n
499<\/td>\n\u4e94\u5e74\u514d\u7a05\u6295\u8cc7\u8a08\u756b\u5b8c\u6210\u8b49\u660e<\/td>\nCertificate of the Completion for the Five-year Exemption of an Investment Plan<\/td>\n<\/tr>\n
500<\/td>\n\u81ea\u7531\u8cbf\u6613\u6e2f\u5340\u4e8b\u696d<\/td>\nFree Trade Zone Enterprise<\/td>\n<\/tr>\n
501<\/td>\n\u88dc\u5fb5\u7a05\u984d<\/td>\nAmount of Additional Tax Levied<\/td>\n<\/tr>\n
502<\/td>\n\u6d77\u904b\u696d\u52d9<\/td>\nMarine Transport Business<\/td>\n<\/tr>\n
503<\/td>\n\u7d9c\u5408\u6240\u5f97\u7a05\u7a05\u984d\u8a66\u7b97\u670d\u52d9<\/td>\nService of the Pre-calculation of Individual Income Tax Returns<\/td>\n<\/tr>\n
504<\/td>\n\u5c45\u4f4f\u8005\u8b49\u660e<\/td>\nCertificate of Residence<\/td>\n<\/tr>\n
505<\/td>\n\u53d7\u76ca\u6240\u6709\u4eba<\/td>\nBeneficial Owner<\/td>\n<\/tr>\n
506<\/td>\n\u5e7c\u5152\u5b78\u524d\u7279\u5225\u6263\u9664\u984d<\/td>\nSpecial Deduction for Pre-school Children<\/td>\n<\/tr>\n
507<\/td>\n\u8b49\u5238\u4ea4\u6613\u640d\u5931<\/td>\nLosses Incurred from Securities Transactions<\/td>\n<\/tr>\n
508<\/td>\n\u500b\u4eba\u8b49\u5238\u4ea4\u6613\u6240\u5f97\u7a05\u984d\u7533\u5831\u8868<\/td>\nIndividual Securities Transactions Income Tax Return<\/td>\n<\/tr>\n
509<\/td>\n\u81ea\u76ca\u4fe1\u8a17<\/td>\nSelf-benefit Trust<\/td>\n<\/tr>\n
510<\/td>\n\u4ed6\u76ca\u4fe1\u8a17<\/td>\nOther Interest Oriented Trust<\/td>\n<\/tr>\n
511<\/td>\n\u500b\u4eba\u623f\u5c4b\u571f\u5730\u4ea4\u6613\u6240\u5f97\u7a05\u7533\u5831\u66f8<\/td>\nIndividual House and Land Transactions Income Tax Return<\/td>\n<\/tr>\n
512<\/td>\n\u500b\u4eba\u623f\u5c4b\u571f\u5730\u4ea4\u6613\u6240\u5f97\u7a05\u7533\u5831\u6838\u5b9a\u901a\u77e5\u66f8<\/td>\nNotice for Assessment of Individual House and Land Transactions Income Tax<\/td>\n<\/tr>\n
513<\/td>\n\u500b\u4eba\u623f\u5c4b\u571f\u5730\u4ea4\u6613\u6240
\u5f97\u7a05\u7533\u5831\u7a05\u984d\u7e73\u6b3e\u66f8<\/td>\n		Tax Bill for Filling Individual House and Land Transactions Income Tax (Self-payment)<\/td>\n<\/tr>\n
514<\/td>\n\u5e74\u5ea6\u500b\u4eba\u623f\u5c4b\u571f\u5730\u4ea4\u6613\u6240\u5f97\u7a05\u81ea\u52d5\u88dc\u5831\u7a05\u984d\u7e73\u6b3e\u66f8<\/td>\nTax Bill for Late\/Amended-filling payment of Individual House and Land Transactions Income Tax for Year<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u83f8\u9152\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u83f8<\/td>\nTobacco<\/td>\n<\/tr>\n
2<\/td>\n\u9152<\/td>\nAlcohol<\/td>\n<\/tr>\n
3<\/td>\n\u7d19\u83f8<\/td>\nCigarettes<\/td>\n<\/tr>\n
4<\/td>\n\u83f8\u7d72<\/td>\nCut Tobacco<\/td>\n<\/tr>\n
5<\/td>\n\u96ea\u8304<\/td>\nCigars<\/td>\n<\/tr>\n
6<\/td>\n\u91c0\u9020\u9152\u985e<\/td>\nBrewed Alcoholic Beverages<\/td>\n<\/tr>\n
7<\/td>\n\u5564\u9152<\/td>\nBeer<\/td>\n<\/tr>\n
8<\/td>\n\u84b8\u993e\u9152\u985e<\/td>\nDistilled Spirits<\/td>\n<\/tr>\n
9<\/td>\n\u518d\u88fd\u9152\u985e<\/td>\nReprocessed Alcoholic Beverages<\/td>\n<\/tr>\n
10<\/td>\n\u7c73\u9152<\/td>\nRice Spirits<\/td>\n<\/tr>\n
11<\/td>\n\u6599\u7406\u9152<\/td>\nCooking Alcoholic Products<\/td>\n<\/tr>\n
12<\/td>\n\u5176\u4ed6\u9152\u985e<\/td>\nOther Alcoholic Beverages<\/td>\n<\/tr>\n
13<\/td>\n\u9152\u7cbe<\/td>\nEthyl Alcohol<\/td>\n<\/tr>\n
14<\/td>\n\u9152\u7cbe\u6210\u5206<\/td>\nAlcohol Content<\/td>\n<\/tr>\n
15<\/td>\n\u672a\u8b8a\u6027\u9152\u7cbe<\/td>\nUn-denatured Ethyl Alcohol<\/td>\n<\/tr>\n
16<\/td>\n\u5df2\u8b8a\u6027\u9152\u7cbe<\/td>\nDenatured Ethyl Alcohol<\/td>\n<\/tr>\n
17<\/td>\n\u542b\u85e5\u9152\u985e<\/td>\nMedicated Alcohol<\/td>\n<\/tr>\n
18<\/td>\n\u516c\u8ce3\u5229\u76ca<\/td>\nMonopoly Revenue<\/td>\n<\/tr>\n
19<\/td>\n\u8996\u70ba\u51fa\u5ee0<\/td>\nBeing Deemed as Removal from the Factory<\/td>\n<\/tr>\n
20<\/td>\n\u9152\u7cbe\u6027\u98f2\u6599<\/td>\nAlcoholic Beverages<\/td>\n<\/tr>\n
21<\/td>\n\u91c0\u9020<\/td>\nBrewage<\/td>\n<\/tr>\n
22<\/td>\n\u7cd6\u5316<\/td>\nSaccharification<\/td>\n<\/tr>\n
23<\/td>\n\u767c\u9175<\/td>\nFermentation<\/td>\n<\/tr>\n
24<\/td>\n\u84b8\u993e<\/td>\nDistillation<\/td>\n<\/tr>\n
25<\/td>\n\u9152\u6bcd<\/td>\nSeed<\/td>\n<\/tr>\n
26<\/td>\n\u9152\u7cdf<\/td>\nStillage; Distillers Grain; Vinasse ; Grain; Slopp; Dunder<\/td>\n<\/tr>\n
27<\/td>\n\u767d\u9eb4<\/td>\nWhite Qu<\/td>\n<\/tr>\n
28<\/td>\n\u7d05\u9eb4<\/td>\nRed Qu<\/td>\n<\/tr>\n
29<\/td>\n\u5de5\u696d\u7528\u9152\u7cbe<\/td>\nIndustrial Use Ethyl Alcohol<\/td>\n<\/tr>\n
30<\/td>\n\u5065\u5eb7\u798f\u5229\u6350<\/td>\nHealth and Welfare Surcharge<\/td>\n<\/tr>\n
31<\/td>\n\u6599\u7406\u7c73\u9152<\/td>\nCooking Rice Wine<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u8ca8\u7269\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u8ca8\u7269\u7a05<\/td>\nCommodity Tax<\/td>\n<\/tr>\n
2<\/td>\n\u61c9\u7a05\u8ca8\u7269<\/td>\nTaxable Goods<\/td>\n<\/tr>\n
3<\/td>\n\u514d\u7a05\u8ca8\u7269<\/td>\nTax Exempt Goods<\/td>\n<\/tr>\n
4<\/td>\n\u7d0d\u7a05\u7fa9\u52d9\u4eba<\/td>\nTaxpayer<\/td>\n<\/tr>\n
5<\/td>\n\u7522\u88fd<\/td>\nManufactured<\/td>\n<\/tr>\n
6<\/td>\n\u59d4\u8a17\u4ee3\u88fd<\/td>\nManufactured on a Consign Basis<\/td>\n<\/tr>\n
7<\/td>\n\u7522\u88fd\u5ee0\u5546<\/td>\nThe Manufacturer<\/td>\n<\/tr>\n
8<\/td>\n\u514d\u7a05\u63a1\u8cfc<\/td>\nPurchasing of Tax-exempt Raw Materials<\/td>\n<\/tr>\n
9<\/td>\n\u8ecd\u7528\u514d\u7a05<\/td>\nTax-exempt Military Goods<\/td>\n<\/tr>\n
10<\/td>\n\u5f9e\u50f9\u5fb5\u6536<\/td>\nTaxed on an Ad Valorem Basis<\/td>\n<\/tr>\n
11<\/td>\n\u5f9e\u91cf\u5fb5\u6536<\/td>\nTaxed on a Specific Basis<\/td>\n<\/tr>\n
12<\/td>\n\u61c9\u5fb5\u7a05\u984d<\/td>\nTaxable Amount<\/td>\n<\/tr>\n
13<\/td>\n\u5927\u5ba2\u8eca\u3001\u5927\u8ca8\u8eca\u4f7f\u7528\u4e4b\u6a61\u81a0\u8f2a\u80ce<\/td>\nRubber Tires for Buses and Trucks<\/td>\n<\/tr>\n
14<\/td>\n\u535c\u7279\u862d\u4e00\u578b\u6c34\u6ce5<\/td>\nPortland I Cement<\/td>\n<\/tr>\n
15<\/td>\n\u535c\u7279\u862d\u9ad8\u7210\u6c34\u6ce5<\/td>\nPortland Blast-furnace Slag Cement<\/td>\n<\/tr>\n
16<\/td>\n\u4ee3\u6c34\u6ce5<\/td>\nCement Substitutes<\/td>\n<\/tr>\n
17<\/td>\n\u6c34\u6ce5\u719f\u6599<\/td>\nCement Clinkers<\/td>\n<\/tr>\n
18<\/td>\n\u98db\u7070\u6c34\u6ce5<\/td>\nFly Ashes Cement<\/td>\n<\/tr>\n
19<\/td>\n\u6563\u88dd\u6c34\u6ce5<\/td>\nBulk Cement<\/td>\n<\/tr>\n
20<\/td>\n\u8a2d\u5ee0\u6a5f\u88fd<\/td>\nFactory Machine-made<\/td>\n<\/tr>\n
21<\/td>\n\u6e05\u6dbc\u98f2\u6599\u54c1<\/td>\nCold Drinks<\/td>\n<\/tr>\n
22<\/td>\n\u5929\u7136\u679c\u852c\u6c41<\/td>\nNatural Fruit\/Vegetable Juice<\/td>\n<\/tr>\n
23<\/td>\n\u7a00\u91cb\u5929\u7136\u679c\u852c\u6c41<\/td>\nDiluted Natural Fruit\/Vegetable Juice<\/td>\n<\/tr>\n
24<\/td>\n\u98df\u54c1\u6dfb\u52a0\u7269<\/td>\nFood Additives<\/td>\n<\/tr>\n
25<\/td>\n\u4e73\u54c1<\/td>\nDairy Products<\/td>\n<\/tr>\n
26<\/td>\n\u8abf\u5473\u4e73\u3001\u767c\u9175\u4e73<\/td>\nFlavoured Milk (Fermented Milk)<\/td>\n<\/tr>\n
27<\/td>\n\u570b\u5bb6\u6a19\u6e96<\/td>\nThe National Standard<\/td>\n<\/tr>\n
28<\/td>\n\u5e73\u677f\u73bb\u7483<\/td>\nFlat-glass<\/td>\n<\/tr>\n
29<\/td>\n\u5c0e\u96fb\u73bb\u7483<\/td>\nElectrification Glass (Conductive Glass)<\/td>\n<\/tr>\n
30<\/td>\n\u4e3b\u6a5f<\/td>\nCentral Air Conditioning Units<\/td>\n<\/tr>\n
31<\/td>\n\u97f3\u97ff\u7d44\u4ef6<\/td>\nStereophonic Components<\/td>\n<\/tr>\n
32<\/td>\n\u5c0f\u5ba2\u8eca<\/td>\nPassenger Sedans<\/td>\n<\/tr>\n
33<\/td>\n\u8ca8\u8eca<\/td>\nTrucks<\/td>\n<\/tr>\n
34<\/td>\n\u5ba2\u8ca8\u5169\u7528\u8eca<\/td>\nPassenger-cargo Cars<\/td>\n<\/tr>\n
35<\/td>\n\u4f9b\u7814\u7a76\u767c\u5c55\u7528\u4e4b\u9032\u53e3\u8eca\u8f1b<\/td>\nVehicles Imported for Use in Technical Research and Development<\/td>\n<\/tr>\n
36<\/td>\n\u7279\u7a2e\u8eca\u8f1b<\/td>\nSpecial Purpose Vehicles<\/td>\n<\/tr>\n
37<\/td>\n\u8fb2\u5730\u642c\u904b\u8eca<\/td>\nTractors Equipped with Farming Equipment<\/td>\n<\/tr>\n
38<\/td>\n\u5b8c\u7a05\u50f9\u683c<\/td>\nTaxable Value<\/td>\n<\/tr>\n
39<\/td>\n\u5305\u88dd\u5f9e\u7269\u50f9\u683c<\/td>\nRelated Packing Costs<\/td>\n<\/tr>\n
40<\/td>\n\u51fa\u5ee0\u50f9\u683c<\/td>\nEx-factory Price<\/td>\n<\/tr>\n
41<\/td>\n\u92b7\u552e\u50f9\u683c<\/td>\nSelling Price<\/td>\n<\/tr>\n
42<\/td>\n\u6279\u767c\u5546\u6bdb\u5229<\/td>\nWholesale Profits<\/td>\n<\/tr>\n
43<\/td>\n\u901a\u5e38\u50f9\u683c<\/td>\nGeneral Price<\/td>\n<\/tr>\n
44<\/td>\n\u5bb9\u5668\u6210\u672c<\/td>\nCost of Container<\/td>\n<\/tr>\n
45<\/td>\n\u901a\u5e38\u6a19\u6e96<\/td>\nGeneral Standard<\/td>\n<\/tr>\n
46<\/td>\n\u4e2d\u592e\u7cfb\u7d71\u578b\u51b7\u6c23\u6a5f<\/td>\nCentral Air Conditioning Units<\/td>\n<\/tr>\n
47<\/td>\n\u5ee0\u5546\u767b\u8a18<\/td>\nManufacturer’s Registration<\/td>\n<\/tr>\n
48<\/td>\n\u4fdd\u7a05\u5de5\u5ee0<\/td>\nBonded Factory<\/td>\n<\/tr>\n
49<\/td>\n\u7522\u54c1\u767b\u8a18<\/td>\nProduct Registration<\/td>\n<\/tr>\n
50<\/td>\n\u7522\u54c1\u7d71\u4e00\u7de8\u865f<\/td>\nProduct Numbers<\/td>\n<\/tr>\n
51<\/td>\n\u7167\u8b49<\/td>\nCertificates<\/td>\n<\/tr>\n
52<\/td>\n\u66ff\u4ee3\u7167\u8b49<\/td>\nSubstitutes of Certificates<\/td>\n<\/tr>\n
53<\/td>\n\u8a08\u7a05\u55ae\u4f4d<\/td>\nTax Unit<\/td>\n<\/tr>\n
54<\/td>\n\u672a\u7a05\u5009\u5eab<\/td>\nUntaxed Warehouse<\/td>\n<\/tr>\n
55<\/td>\n\u672a\u7a05\u8ca8\u7269\u79fb\u904b<\/td>\nMovement of Untaxed Goods<\/td>\n<\/tr>\n
56<\/td>\n\u6eef\u5831\u91d1<\/td>\nBelated Reporting Surcharge<\/td>\n<\/tr>\n
57<\/td>\n\u6020\u5831\u91d1<\/td>\nNon-reporting Surcharge<\/td>\n<\/tr>\n
58<\/td>\n\u6eef\u7d0d\u91d1<\/td>\nBelated Surcharge<\/td>\n<\/tr>\n
59<\/td>\n\u6eef\u7d0d\u5229\u606f<\/td>\nBelated Interest<\/td>\n<\/tr>\n
60<\/td>\n\u6a61\u81a0\u8f2a\u80ce<\/td>\nRubber Tires<\/td>\n<\/tr>\n
61<\/td>\n\u767d\u6c34\u6ce5\u6216\u6709\u8272\u6c34\u6ce5<\/td>\nWhite or Colored Cement<\/td>\n<\/tr>\n
62<\/td>\n\u571f\u7070\u6c34\u6ce5<\/td>\nSoil Ashes Cement<\/td>\n<\/tr>\n
63<\/td>\n\u7d14\u5929\u7136\u679c\u6c41<\/td>\nPure Natural Fruit Juice<\/td>\n<\/tr>\n
64<\/td>\n\u7d14\u5929\u7136\u852c\u83dc\u6c41<\/td>\nPure Natural Vegetable Juice<\/td>\n<\/tr>\n
65<\/td>\n\u6fc3\u7e2e\u679c\u6c41<\/td>\nConcentrated Fruit Juice<\/td>\n<\/tr>\n
66<\/td>\n\u6c7d\u6cb9<\/td>\nGasoline<\/td>\n<\/tr>\n
67<\/td>\n\u67f4\u6cb9<\/td>\nDiesel Oil<\/td>\n<\/tr>\n
68<\/td>\n\u7164\u6cb9<\/td>\nKerosene<\/td>\n<\/tr>\n
69<\/td>\n\u822a\u7a7a\u71c3\u6cb9<\/td>\nFuel Oil for Aircraft<\/td>\n<\/tr>\n
70<\/td>\n\u71c3\u6599\u6cb9<\/td>\nFuel Oil<\/td>\n<\/tr>\n
71<\/td>\n\u6eb6\u5291\u6cb9<\/td>\nDissolving Oil<\/td>\n<\/tr>\n
72<\/td>\n\u6db2\u5316\u77f3\u6cb9\u6c23<\/td>\nLiquefied Petroleum Gas<\/td>\n<\/tr>\n
73<\/td>\n\u96fb\u5668\u985e<\/td>\nElectric Appliances<\/td>\n<\/tr>\n
74<\/td>\n\u5be6\u969b\u6210\u672c<\/td>\nActual Cost<\/td>\n<\/tr>\n
75<\/td>\n\u5148\u9032\u5148\u51fa\u6cd5<\/td>\nThe First-in, First-out Method<\/td>\n<\/tr>\n
76<\/td>\n\u52a0\u6b0a\u5e73\u5747\u6cd5<\/td>\nThe Weighted Averaging Method<\/td>\n<\/tr>\n
77<\/td>\n\u5b8c\u7a05\u7167<\/td>\nTax Payment Certificate<\/td>\n<\/tr>\n
78<\/td>\n\u514d\u7a05\u7167<\/td>\nTax Exemption Certificate<\/td>\n<\/tr>\n
79<\/td>\n\u81e8\u6642\u904b\u55ae<\/td>\nProvisional Transport Certificate<\/td>\n<\/tr>\n
80<\/td>\n\u4fdd\u7a05\u5009\u5eab<\/td>\nBonded Warehouse<\/td>\n<\/tr>\n
81<\/td>\n\u6c7d\u7f38<\/td>\nCylinder<\/td>\n<\/tr>\n
82<\/td>\n\u727d\u5f15\u6a5f<\/td>\nTractors<\/td>\n<\/tr>\n
83<\/td>\n\u5de5\u7a0b\u8eca<\/td>\nEngineering Vehicles<\/td>\n<\/tr>\n
84<\/td>\n\u4f4e\u5e95\u76e4\u516c\u5171\u6c7d\u8eca<\/td>\nLow Chassis Buses<\/td>\n<\/tr>\n
85<\/td>\n\u5929\u7136\u6c23\u516c\u5171\u6c7d\u8eca<\/td>\nGas Buses<\/td>\n<\/tr>\n
86<\/td>\n\u6cb9\u96fb\u6df7\u5408\u52d5\u529b\u516c\u5171\u6c7d\u8eca<\/td>\nHybrid Oil and Electric Buses<\/td>\n<\/tr>\n
87<\/td>\n\u96fb\u52d5\u516c\u5171\u6c7d\u8eca<\/td>\nElectric Buses<\/td>\n<\/tr>\n
88<\/td>\n\u8eab\u5fc3\u969c\u7919\u8005\u5fa9\u5eb7\u5df4\u58eb<\/td>\nRehabilitation Buses for the Disable<\/td>\n<\/tr>\n
89<\/td>\n\u5b8c\u5168\u4ee5\u96fb\u80fd\u70ba\u52d5\u529b\u4e4b\u96fb\u52d5\u8eca\u8f1b<\/td>\nFully Electric-driven Passenger Vehicles<\/td>\n<\/tr>\n
90<\/td>\n\u6cb9\u6c23\u96d9\u71c3\u6599\u8eca<\/td>\nLiquefied Petroleum Gas Passenger Vehicles<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u8b49\u5238\u53ca\u671f\u8ca8\u4ea4\u6613\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u516c\u53f8\u50b5<\/td>\nCorporate Bond<\/td>\n<\/tr>\n
2<\/td>\n\u4ee3\u5fb5\u4eba<\/td>\nCollecting Agents<\/td>\n<\/tr>\n
3<\/td>\n\u5b58\u8a17\u6191\u8b49<\/td>\nDepositary Receipt<\/td>\n<\/tr>\n
4<\/td>\n\u6709\u50f9\u8b49\u5238<\/td>\nSecurities<\/td>\n<\/tr>\n
5<\/td>\n\u53d7\u76ca\u6191\u8b49<\/td>\nBeneficiary Certificate<\/td>\n<\/tr>\n
6<\/td>\n\u53d7\u8b93\u8b49\u5238\u4eba<\/td>\nSecurities Transferee<\/td>\n<\/tr>\n
7<\/td>\n\u5e97\u982d\u5e02\u5834<\/td>\nMarket for Unlisted Securities\u201a Over the Counter Market<\/td>\n<\/tr>\n
8<\/td>\n\u80a1\u7968<\/td>\nShares, Stocks<\/td>\n<\/tr>\n
9<\/td>\n\u91d1\u878d\u50b5\u5238<\/td>\nBank Debenture<\/td>\n<\/tr>\n
10<\/td>\n\u653f\u5e9c\u50b5\u5238<\/td>\nGovernment Bond<\/td>\n<\/tr>\n
11<\/td>\n\u8cb7\u8ce3\u4ea4\u5272<\/td>\nTrade Settlement<\/td>\n<\/tr>\n
12<\/td>\n\u904e\u6236<\/td>\nTransfer<\/td>\n<\/tr>\n
13<\/td>\n\u96f6\u80a1\u8cb7\u8ce3<\/td>\nOdd-lot Trading<\/td>\n<\/tr>\n
14<\/td>\n\u8a8d\u8cfc(\u80a1)\u6b0a\u8b49<\/td>\nCall Warrant<\/td>\n<\/tr>\n
15<\/td>\n\u8b49\u5238\u4ea4\u6613\u6240<\/td>\nSecurities Exchange<\/td>\n<\/tr>\n
16<\/td>\n\u8b49\u5238\u81ea\u71df\u5546<\/td>\nSecurities Dealer<\/td>\n<\/tr>\n
17<\/td>\n\u8b49\u5238\u627f\u92b7\u5546<\/td>\nSecurities Underwriter<\/td>\n<\/tr>\n
18<\/td>\n\u8b49\u5238\u7d93\u7d00\u5546<\/td>\nSecurities Broker<\/td>\n<\/tr>\n
19<\/td>\n\u8b49\u5238\u6ac3\u6aaf\u8cb7\u8ce3\u4e2d\u5fc3<\/td>\nGreTai Securities Market<\/td>\n<\/tr>\n
20<\/td>\n\u7de9\u8ab2\u80a1\u7968<\/td>\nTax-deferred Stocks<\/td>\n<\/tr>\n
21<\/td>\n\u7ba1\u7406\u80a1\u7968<\/td>\nManaged Stock<\/td>\n<\/tr>\n
22<\/td>\n\u8b49\u5238\u4ea4\u6613\u7a05\u4e4b\u4ee3\u5fb5\u734e\u91d1<\/td>\nCollecting Reward of the Securities Transaction Tax<\/td>\n<\/tr>\n
23<\/td>\n\u671f\u8ca8\u4ea4\u6613\u7a05<\/td>\nFutures Transaction Tax<\/td>\n<\/tr>\n
24<\/td>\n\u7d50\u7b97\u4e4b\u5e02\u5834\u50f9\u683c<\/td>\nSettlement Price<\/td>\n<\/tr>\n
25<\/td>\n\u671f\u8ca8\u4ea4\u6613\u7a05\u4e4b\u4ee3\u5fb5\u4eba<\/td>\nCollecting Agent of the Futures Transaction Tax<\/td>\n<\/tr>\n
26<\/td>\n\u671f\u8ca8\u4ea4\u6613\u7a05\u4e4b\u4ee3\u5fb5\u734e\u91d1<\/td>\nCollecting Reward of the Futures Transaction Tax<\/td>\n<\/tr>\n
27<\/td>\n\u671f\u8ca8\u5546<\/td>\nFutures Commission Merchant<\/td>\n<\/tr>\n
28<\/td>\n\u671f\u8ca8\u4ea4\u6613\u6240<\/td>\nFutures Exchange<\/td>\n<\/tr>\n
29<\/td>\n\u5e74\u5ea6\u8b49\u5238\u4ea4\u6613\u7a05\u4e00\u822c\u4ee3\u7e73\u7a05\u984d\u7e73\u6b3e\u66f8
(\u9650\u79c1\u4eba\u9593\u76f4\u63a5\u8cb7\u8ce3\u6709
\u50f9\u8b49\u5238\u8005\u4f7f\u7528)<\/td>\n		Year Tax Bill for Payment by the Purchaser of Securities Transaction Tax (Applicable to direct personal and\/or institutional securities transactions only)<\/td>\n<\/tr>\n
30<\/td>\n\u80a1\u50f9\u985e\u671f\u8ca8\u5951\u7d04<\/td>\nStock Index and Single Stock Futures Contracts<\/td>\n<\/tr>\n
31<\/td>\n\u5229\u7387\u985e\u671f\u8ca8\u5951\u7d04<\/td>\nInterest Rate Futures Contracts<\/td>\n<\/tr>\n
32<\/td>\n\u9078\u64c7\u6b0a\u5951\u7d04\u6216\u671f\u8ca8\u9078
\u64c7\u6b0a\u5951\u7d04<\/td>\n		Option Contracts or Option Contracts on Futures<\/td>\n<\/tr>\n
33<\/td>\n\u5176\u4ed6\u671f\u8ca8\u4ea4\u6613\u5951\u7d04<\/td>\nOther Futures Contracts<\/td>\n<\/tr>\n
34<\/td>\n\u8a8d\u80a1\u6b0a\u6191\u8b49<\/td>\nStock Warrant<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u5370\u82b1\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u5370\u82b1\u7a05\u61c9\u7a05\u6191\u8b49<\/td>\nTaxable Documents for Stamp Tax<\/td>\n<\/tr>\n
2<\/td>\n\u9280\u9322\u6536\u64da<\/td>\nReceipts for Monetary Payments<\/td>\n<\/tr>\n
3<\/td>\n\u8cb7\u8ce3\u52d5\u7522\u5951\u64da<\/td>\nDeeds for Sale of Movables<\/td>\n<\/tr>\n
4<\/td>\n\u627f\u652c\u5951\u64da<\/td>\nContracting Agreements<\/td>\n<\/tr>\n
5<\/td>\n\u5178\u8ce3\u5951\u64da<\/td>\nContracts for Sale<\/td>\n<\/tr>\n
6<\/td>\n\u8b93\u53d7\u5951\u64da<\/td>\nContracts for Transfer<\/td>\n<\/tr>\n
7<\/td>\n\u5206\u5272\u4e0d\u52d5\u7522\u5951\u64da<\/td>\nContracts for Partition of Real Estate<\/td>\n<\/tr>\n
8<\/td>\n\u8cbc\u82b1\u53ca\u8a3b\u92b7<\/td>\nStamp Affixed and Cancelled<\/td>\n<\/tr>\n
9<\/td>\n\u63ed\u4e0b\u91cd\u7528<\/td>\nRemoved for Reuse<\/td>\n<\/tr>\n
10<\/td>\n\u5f59\u7e3d\u7e73\u7d0d<\/td>\nPaid by Filing a Collective Tax Return<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u71df\u696d\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u92b7\u552e\u8ca8\u7269<\/td>\nSale of Goods<\/td>\n<\/tr>\n
2<\/td>\n\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u92b7\u552e\u8ca8\u7269<\/td>\nSale of Goods within the Territory of the Republic of China<\/td>\n<\/tr>\n
3<\/td>\n\u92b7\u552e\u52de\u52d9<\/td>\nSale of Services<\/td>\n<\/tr>\n
4<\/td>\n\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u92b7\u552e\u52de\u52d9<\/td>\nSale of Services within the Territory of the Republic of China<\/td>\n<\/tr>\n
5<\/td>\n\u9032\u53e3\u8ca8\u7269<\/td>\nImported Goods<\/td>\n<\/tr>\n
6<\/td>\n\u7d0d\u7a05\u7fa9\u52d9\u4eba<\/td>\nTaxpayer<\/td>\n<\/tr>\n
7<\/td>\n\u71df\u696d\u4eba<\/td>\nBusiness Entity<\/td>\n<\/tr>\n
8<\/td>\n\u56fa\u5b9a\u71df\u696d\u5834\u6240<\/td>\nFixed Place of Business<\/td>\n<\/tr>\n
9<\/td>\n\u8996\u70ba\u92b7\u552e<\/td>\nDeemed as a Sale of Goods<\/td>\n<\/tr>\n
10<\/td>\n\u96f6\u7a05\u7387<\/td>\nZero-tax-rate<\/td>\n<\/tr>\n
11<\/td>\n\u9060\u6d0b\u6f01\u8239<\/td>\nDeep Sea Fishing Boats<\/td>\n<\/tr>\n
12<\/td>\n\u514d\u5fb5\u71df\u696d\u7a05<\/td>\nExemption from Business Tax<\/td>\n<\/tr>\n
13<\/td>\n\u653e\u68c4\u9069\u7528\u514d\u7a05<\/td>\nWaiver of Tax Exemption<\/td>\n<\/tr>\n
14<\/td>\n\u6559\u80b2\u52de\u52d9<\/td>\nEducation Services<\/td>\n<\/tr>\n
15<\/td>\n\u98fc\u6599<\/td>\nFeed<\/td>\n<\/tr>\n
16<\/td>\n\u672a\u7d93\u52a0\u5de5\u4e4b\u751f\u9bae\u8fb2\u7522\u7269<\/td>\nUnprocessed Raw Agricultural Products<\/td>\n<\/tr>\n
17<\/td>\n\u8fb2\u8015\u7528\u6a5f\u5668\u8a2d\u5099<\/td>\nAgricultural Machinery and Equipment<\/td>\n<\/tr>\n
18<\/td>\n\u884d\u751f\u6027\u91d1\u878d\u5546\u54c1<\/td>\nFinancial Derivatives<\/td>\n<\/tr>\n
19<\/td>\n\u5408\u4f5c\u793e<\/td>\nCooperative<\/td>\n<\/tr>\n
20<\/td>\n\u9ec3\u91d1<\/td>\nGold<\/td>\n<\/tr>\n
21<\/td>\n\u53e4\u7269<\/td>\nAntiques<\/td>\n<\/tr>\n
22<\/td>\n\u4e00\u822c\u7a05\u984d\u8a08\u7b97<\/td>\nGeneral Tax Computation<\/td>\n<\/tr>\n
23<\/td>\n\u7279\u7a2e\u7a05\u984d\u8a08\u7b97<\/td>\nSpecial Tax Computation<\/td>\n<\/tr>\n
24<\/td>\n\u7279\u7a2e\u98f2\u98df\u696d<\/td>\nSpecial Food and Beverage Services Enterprises<\/td>\n<\/tr>\n
25<\/td>\n\u6709\u5a1b\u6a02\u7bc0\u76ee\u4e4b\u9910\u98f2\u696d<\/td>\nRestaurants Providing Entertaining Show Programs<\/td>\n<\/tr>\n
26<\/td>\n\u5c0f\u898f\u6a21\u71df\u696d\u4eba<\/td>\nSmall-scale Business Entities<\/td>\n<\/tr>\n
27<\/td>\n\u514d\u4e88\u7533\u5831\u92b7\u552e\u984d\u4e4b\u71df\u696d\u4eba<\/td>\nA Business Entity Exempted from Filing Sales Amounts<\/td>\n<\/tr>\n
28<\/td>\n\u67e5\u5b9a\u8ab2\u5fb5<\/td>\nAssessed by the Tax Authority for Business Tax<\/td>\n<\/tr>\n
29<\/td>\n\u8d77\u5fb5\u9ede<\/td>\nTax Threshold, Minimum Taxable Sales Amount<\/td>\n<\/tr>\n
30<\/td>\n\u517c\u71df\u71df\u696d\u4eba<\/td>\nDual-status Business Entities<\/td>\n<\/tr>\n
31<\/td>\n\u4e0d\u5f97\u6263\u62b5\u6bd4\u4f8b<\/td>\nNon-deductible Ratio<\/td>\n<\/tr>\n
32<\/td>\n\u6bd4\u4f8b\u6263\u62b5\u6cd5<\/td>\nProportional Deduction Method<\/td>\n<\/tr>\n
33<\/td>\n\u76f4\u63a5\u6263\u62b5\u6cd5<\/td>\nDirect Deduction Method<\/td>\n<\/tr>\n
34<\/td>\n\u92b7\u552e\u984d<\/td>\nSales Amounts<\/td>\n<\/tr>\n
35<\/td>\n\u92b7\u9805\u7a05\u984d<\/td>\nOutput Tax<\/td>\n<\/tr>\n
36<\/td>\n\u9032\u9805\u7a05\u984d<\/td>\nInput Tax<\/td>\n<\/tr>\n
37<\/td>\n\u81ea\u7528\u4e58\u4eba\u5c0f\u6c7d\u8eca<\/td>\nPassenger Cars for Personal Use<\/td>\n<\/tr>\n
38<\/td>\n\u9032\u9805\u6191\u8b49<\/td>\nInput Documentary Evidence<\/td>\n<\/tr>\n
39<\/td>\n\u6ea2\u4ed8\u7a05\u984d<\/td>\nAmount of Overpaid Business Tax<\/td>\n<\/tr>\n
40<\/td>\n\u7559\u62b5\u7a05\u984d<\/td>\nOffset Against Business Tax Payable<\/td>\n<\/tr>\n
41<\/td>\n\u92b7\u9805\u6191\u8b49<\/td>\nOutput Documentary Evidence<\/td>\n<\/tr>\n
42<\/td>\n\u4e8c\u806f\u5f0f\u7d71\u4e00\u767c\u7968<\/td>\nDuplicate Uniform Invoice<\/td>\n<\/tr>\n
43<\/td>\n\u4e09\u806f\u5f0f\u7d71\u4e00\u767c\u7968<\/td>\nTriplicate Uniform Invoice<\/td>\n<\/tr>\n
44<\/td>\n\u7279\u7a2e\u7d71\u4e00\u767c\u7968<\/td>\nSpecial Uniform Invoice<\/td>\n<\/tr>\n
45<\/td>\n\u6536\u9280\u6a5f\u7d71\u4e00\u767c\u7968<\/td>\nCash Register Uniform Invoice<\/td>\n<\/tr>\n
46<\/td>\n\u96fb\u5b50\u8a08\u7b97\u6a5f\u7d71\u4e00\u767c\u7968<\/td>\nComputer Uniform Invoice<\/td>\n<\/tr>\n
47<\/td>\n\u4ee3\u6536\u4ee3\u4ed8<\/td>\nCollection and Payment on Behalf of Another Party<\/td>\n<\/tr>\n
48<\/td>\n\u8a2d\u7c4d\u8ab2\u7a05<\/td>\nSetting up of a Taxpayer Registration File<\/td>\n<\/tr>\n
49<\/td>\n\u5a92\u9ad4\u7533\u5831<\/td>\nFiling via Electronic Media<\/td>\n<\/tr>\n
50<\/td>\n\u7e3d\u5206\u652f\u6a5f\u69cb\u5408\u4f75\u7533\u5831<\/td>\nConsolidated Tax Return for Headquarters and Branches<\/td>\n<\/tr>\n
51<\/td>\n\u6eef\u5831\u91d1<\/td>\nBelated Reporting Surcharge<\/td>\n<\/tr>\n
52<\/td>\n\u6020\u5831\u91d1<\/td>\nNon-reporting Surcharge<\/td>\n<\/tr>\n
53<\/td>\n\u865b\u5831\u9032\u9805\u7a05\u984d<\/td>\nInput Tax Falsely Reported<\/td>\n<\/tr>\n
54<\/td>\n\u958b\u7acb\u4e0d\u5be6\u7d71\u4e00\u767c\u7968\u71df\u696d\u4eba<\/td>\nBusiness Entity Issuing False Uniform Invoices<\/td>\n<\/tr>\n
55<\/td>\n\u517c\u71df\u71df\u696d\u4eba\u71df\u696d\u7a05\u984d\u8abf\u6574\u8a08\u7b97\u8868<\/td>\nTable for the Adjustment and Computation of Business Tax for Dual-status Business Entities<\/td>\n<\/tr>\n
56<\/td>\n\u517c\u71df\u71df\u696d\u4eba\u63a1\u7528\u76f4\u63a5\u6263\u62b5\u6cd5\u8cfc\u8cb7\u570b\u5916\u52de\u52d9\u61c9\u7d0d\u71df\u696d\u7a05\u984d\u8a08\u7b97\u8868<\/td>\nTable for the Computation of Business Tax Payable on the
Purchase of Foreign Services for Dual-status Business Entities Applying the Direct Deduction Method<\/td>\n<\/tr>\n
57<\/td>\n\u59d4\u8a17\u66f8(\u4ee3\u8fa6\u71df\u696d\u7a05\u76f8
\u95dc\u4e8b\u9805)<\/td>\n		Authorization Letter (For Services Provided by Business Agent Acting in Business-tax-related Matters)<\/td>\n<\/tr>\n
58<\/td>\n\u63d0\u524d\u4f7f\u7528\u7d71\u4e00\u767c\u7968\u7533
\u8acb\u66f8<\/td>\n		Application Form for Pre-use of Uniform Invoices<\/td>\n<\/tr>\n
59<\/td>\n\u71df\u696d\u4eba\u4f7f\u7528\u96fb\u5b50\u8a08\u7b97
\u6a5f\u7d71\u4e00\u767c\u7968\u7533\u8acb\u66f8<\/td>\n		Application Form for the Use of Computer Uniform Invoices by Business Entities<\/td>\n<\/tr>\n
60<\/td>\n\u4f7f\u7528\u6536\u9280\u6a5f\u958b\u7acb\u7d71\u4e00
\u767c\u7968\u7533\u8acb\u66f8<\/td>\n		Application Form for the Use of Cash Register Uniform
Invoices<\/td>\n<\/tr>\n
61<\/td>\n\u907a\u5931\u7d71\u4e00\u767c\u7968\u7533\u8acb\u66f8<\/td>\nApplication Form for the Report of the Loss of Uniform Invoices<\/td>\n<\/tr>\n
62<\/td>\n\u5a92\u9ad4\u7533\u5831\u7533\u8acb\u66f8<\/td>\nApplication Form for Filing via Electronic Media<\/td>\n<\/tr>\n
63<\/td>\n\u71df\u696d\u7a05(\u4f7f\u7528\u3001\u7570\u52d5\u3001\u53d6\u6d88)\u76f4\u64a5\u5283\u64a5\u9000\u7a05\u540c\u610f\u66f8<\/td>\nLetter of Consent for Direct Deposit\/Postal Giro of Business Tax Refunds (Use, Alterations, Cancel)<\/td>\n<\/tr>\n
64<\/td>\n\u7d71\u4e00\u767c\u7968\u96c6\u4e2d\u8cfc\u8cb7\u7533\u8acb\u66f8<\/td>\nApplication Form for the Volume Purchase of Uniform Invoices<\/td>\n<\/tr>\n
65<\/td>\n\u7d71\u4e00\u767c\u7968\u96c6\u4e2d\u8cfc\u8cb7\u59d4
\u8a17\u66f8<\/td>\n		Authorization Letter for the Volume Purchase of Uniform Invoices<\/td>\n<\/tr>\n
66<\/td>\n\u71df\u696d\u4eba\u7533\u8acb\u7531\u7e3d\u6a5f\u69cb\u5f59\u7e3d\u7533\u5831\u9032\u92b7\u9805\u5a92\u9ad4
\u8cc7\u6599\u7533\u8acb\u66f8<\/td>\n		Application Form for the Consolidated Filing of
Input\/Output via Electronic Media by the Headquarters of Business Entities<\/td>\n<\/tr>\n
67<\/td>\n\u4ee3\u7406\u71df\u696d\u4eba\u7533\u8acb\u71df\u696d\u7a05\u9032\u92b7\u9805\u8cc7\u6599\u5a92\u9ad4\u7533
\u5831\u51fd<\/td>\n		Application for Business Agent for Filing of Input\/Output of Business Tax via Electronic Media<\/td>\n<\/tr>\n
68<\/td>\n\u4ee3\u7406\u71df\u696d\u4eba\u7db2\u8def\u6574\u6279\u7533\u5831\u71df\u696d\u7a05\u7533\u8acb\u66f8<\/td>\nApplication for Business Agent for Bulk Filing of Business Tax via Internet<\/td>\n<\/tr>\n
69<\/td>\n\u71df\u696d\u4eba\u92b7\u552e\u984d\u8207\u7a05\u984d
\u7533\u5831\u66f8<\/td>\n		Declaration of Sales and Business Tax by a Business Entity<\/td>\n<\/tr>\n
70<\/td>\n\u71df\u696d\u7a05\u7e73\u6b3e\u66f8<\/td>\nBusiness Tax Payment Notice<\/td>\n<\/tr>\n
71<\/td>\n\u71df\u696d\u4eba\u7533\u5831\u56fa\u5b9a\u8cc7\u7522\u9000\u7a05\u6e05\u55ae<\/td>\nList of Fixed Assets for Tax Refund Claimed by Business Entity<\/td>\n<\/tr>\n
72<\/td>\n\u71df\u696d\u4eba\u92b7\u8ca8\u9000\u56de(\u9032\u8ca8\u9000\u51fa)\u6216\u6298\u8b93\u8b49\u660e\u55ae<\/td>\nCertificate of Sales\/Purchases Returns or Allowances on Merchandise Sold\/Purchased by a Business Entity<\/td>\n<\/tr>\n
73<\/td>\n\u6d77\u95dc\u9000\u9084\u6ea2\u7e73\u71df\u696d\u7a05
\u7533\u5831\u55ae<\/td>\n		Declaration of Overpaid Business Tax Returned by the Customs<\/td>\n<\/tr>\n
74<\/td>\n\u71df\u696d\u4eba\u7533\u5831\u9069\u7528\u96f6\u7a05
\u7387\u92b7\u552e\u984d\u6e05\u55ae<\/td>\n		List of Sales for Goods and Services Sold by a Business Entity at Zero-tax-rate<\/td>\n<\/tr>\n
75<\/td>\n\u517c\u71df\u71df\u696d\u4eba\u63a1\u7528\u76f4\u63a5\u6263\u62b5\u6cd5– \u9032\u9805\u7a05\u984d\u5206
\u6524\u660e\u7d30\u8868<\/td>\n		Table for the Breakdown of the Input Tax of Dual-status Business Entities Applying the Direct Deduction Method<\/td>\n<\/tr>\n
76<\/td>\n\u517c\u71df\u71df\u696d\u4eba\u63a1\u7528\u76f4\u63a5\u6263\u62b5\u6cd5\u71df\u696d\u7a05\u984d\u8abf\u6574
\u8a08\u7b97\u8868<\/td>\n		Table for the Adjustment and Computation of the Business Tax of Dual-status Business Entities Applying the Direct
Deduction Method<\/td>\n<\/tr>\n
77<\/td>\n\u7db2\u8def\u7533\u5831<\/td>\nFiling via Internet<\/td>\n<\/tr>\n
78<\/td>\n\u71df\u5229\u4e8b\u696d\u7d71\u4e00\u7de8\u865f
(\u7d71\u4e00\u7de8\u865f)<\/td>\n		Business Administration Number (BAN)<\/td>\n<\/tr>\n
79<\/td>\n\u7d71\u4e00\u767c\u7968\u8cfc\u8cb7\u8b49<\/td>\nUniform Invoice Purchase Certificate<\/td>\n<\/tr>\n
80<\/td>\n\u7a05\u7c4d\u7de8\u865f<\/td>\nLogic Serial Number (LOSN)<\/td>\n<\/tr>\n
81<\/td>\n\u514d\u7a05\u8ca8\u7269\u6216\u52de\u52d9<\/td>\nTax-exempt Goods or Services<\/td>\n<\/tr>\n
82<\/td>\n\u96f6\u7a05\u7387\u92b7\u552e\u984d<\/td>\nZero-tax-rate Sales Amount<\/td>\n<\/tr>\n
83<\/td>\n\u8239\u8236<\/td>\nVessel<\/td>\n<\/tr>\n
84<\/td>\n\u822a\u7a7a\u5668<\/td>\nAircraft<\/td>\n<\/tr>\n
85<\/td>\n\u5916\u532f\u6c34\u55ae<\/td>\nRemittance Slip<\/td>\n<\/tr>\n
86<\/td>\n\u7db2\u8def\u92b7\u552e\u5c08\u7528<\/td>\nFor sale via Internet only<\/td>\n<\/tr>\n
87<\/td>\n\u7db2\u8def\u7533\u8cfc\u7d71\u4e00\u767c\u7968<\/td>\nPurchase of Uniform Invoice via Internet<\/td>\n<\/tr>\n
88<\/td>\n\u96fb\u5b50\u767c\u7968<\/td>\nElectronic Invoice (E-invoice)<\/td>\n<\/tr>\n
89<\/td>\n\u96fb\u5b50\u767c\u7968\u6574\u5408\u670d\u52d9\u5e73\u53f0<\/td>\nE-invoice Platform<\/td>\n<\/tr>\n
90<\/td>\n\u71df\u696d\u4eba\u8cfc\u8cb7\u820a\u4e58\u4eba\u5c0f\u6c7d\u8eca\u53ca\u6a5f\u8eca\u9032\u9805\u6191\u8b49
\u8b49\u660e\u8868<\/td>\n		Input Documentary Evidence Table of Business Entity Purchasing Used Passenger Car and Motorcycle<\/td>\n<\/tr>\n
91<\/td>\n\u71df\u696d\u767b\u8a18<\/td>\nBusiness Registration<\/td>\n<\/tr>\n
92<\/td>\n\u539f\u6599<\/td>\nMaterials<\/td>\n<\/tr>\n
93<\/td>\n\u7269\u6599<\/td>\nSupplies<\/td>\n<\/tr>\n
94<\/td>\n\u534a\u88fd\u54c1<\/td>\nSemi-finished Product<\/td>\n<\/tr>\n
95<\/td>\n\u91d1\u689d<\/td>\nGold Bar<\/td>\n<\/tr>\n
96<\/td>\n\u91d1\u584a<\/td>\nGold Brick<\/td>\n<\/tr>\n
97<\/td>\n\u91d1\u7247<\/td>\nGold Foil<\/td>\n<\/tr>\n
98<\/td>\n\u91d1\u5e63<\/td>\nGold Coin<\/td>\n<\/tr>\n
99<\/td>\n\u98fe\u91d1<\/td>\nGold Ornament<\/td>\n<\/tr>\n
100<\/td>\n\u52a0\u503c\u7a05<\/td>\nValue-added Tax<\/td>\n<\/tr>\n
101<\/td>\n\u52a0\u503c\u7a05\u6263\u62b5<\/td>\nCredit for VAT<\/td>\n<\/tr>\n
102<\/td>\n\u96f6\u552e\u968e\u6bb5\u92b7\u552e\u7a05<\/td>\nRetail Sales Tax<\/td>\n<\/tr>\n
103<\/td>\n\u5916\u7c4d\u65c5\u5ba2\u8cfc\u8cb7\u7279\u5b9a\u8ca8\u7269\u9000\u7a05\u660e\u7d30\u7533\u8acb\u8868<\/td>\nApplication Form for Claiming a VAT Refund by Foreign Passengers Having Purchased Goods Eligible for VAT Refunds<\/td>\n<\/tr>\n
104<\/td>\n\u5916\u7c4d\u65c5\u5ba2\u8cfc\u8cb7\u7279\u5b9a\u8ca8\u7269\u73fe\u5834\u5c0f\u984d\u9000\u7a05\u660e\u7d30
\u6838\u5b9a\u55ae<\/td>\n		Assessment Form for Claiming a VAT Refund On-the-spot by Foreign Passengers Having Purchased Goods Eligible for
Small-amount VAT Refunds<\/td>\n<\/tr>\n
105<\/td>\n\u7d93\u6838\u51c6\u8cbc\u6709\u8fa6\u7406\u73fe\u5834
\u9000\u7a05\u6a19\u8a8c\u4e4b\u5546\u5e97<\/td>\n		Authorized Cash Tax Refunds TRS-labeled Store<\/td>\n<\/tr>\n
106<\/td>\n\u4fdd\u7a05\u8ca8\u7269<\/td>\nBonded Goods<\/td>\n<\/tr>\n
107<\/td>\n\u4fdd\u7a05\u5340<\/td>\nBonded Zone<\/td>\n<\/tr>\n
108<\/td>\n\u4fdd\u7a05\u5340\u71df\u696d\u4eba<\/td>\nBonded Zone Business Entity<\/td>\n<\/tr>\n
109<\/td>\n\u8ab2\u7a05\u5340\u71df\u696d\u4eba<\/td>\nTaxable Zone Business Entity<\/td>\n<\/tr>\n
110<\/td>\n\u4f9b\u71df\u904b\u4e4b\u8ca8\u7269\u6216\u52de\u52d9<\/td>\nGoods or Services for Its Operational Use<\/td>\n<\/tr>\n
111<\/td>\n\u5c55\u89bd\u6216\u81e8\u6642\u5546\u52d9\u6d3b\u52d5<\/td>\nExhibitions or Temporary Business Activities<\/td>\n<\/tr>\n
112<\/td>\n\u5916\u570b\u4e4b\u4e8b\u696d\u6a5f\u95dc\u5718\u9ad4\u7d44\u7e54\u5728\u4e2d\u83ef\u6c11\u570b\u5883\u5167\u5f9e\u4e8b\u53c3\u52a0\u5c55\u89bd\u6216\u81e8\u6642\u5546\u52d9\u6d3b\u52d5\u7533\u8acb\u9000\u9084\u52a0\u503c\u578b\u71df\u696d\u7a05\u9000\u7a05\u7533\u8acb\u66f8<\/td>\nApplication for VAT Refund by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC<\/td>\n<\/tr>\n
113<\/td>\n\u5f9e\u4e8b\u53c3\u52a0\u5c55\u89bd\u6216\u81e8\u6642\u5546\u52d9\u6d3b\u52d5\u8d77\u8a16\u671f\u9593\u53c3\u8207\u4eba\u54e1\u53ca\u61c9\u7a05\u6191\u8b49\u660e
\u7d30\u8868<\/td>\n		Detailed Statement of the Period of the Exhibitions or Temporary Business Activities, Participating Personnel and Documentary Evidence<\/td>\n<\/tr>\n
114<\/td>\n\u9000\u7a05\u7533\u8acb\u61c9\u6aa2\u8996\u4e8b\u9805\u81ea\u6211\u5be9\u6838\u8868<\/td>\nChecklist of Items for Inclusion in the Application for VAT Refunds<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

\u00a0<\/p>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u7279\u7a2e\u8ca8\u7269\u53ca\u52de\u52d9\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u7279\u7a2e\u8ca8\u7269\u53ca\u52de\u52d9\u7a05<\/td>\nSpecifically Selected Goods and Services Tax<\/td>\n<\/tr>\n
2<\/td>\n\u7279\u7a2e\u8ca8\u7269<\/td>\nSpecifically Selected Goods<\/td>\n<\/tr>\n
3<\/td>\n\u7279\u7a2e\u52de\u52d9<\/td>\nSpecifically Selected Services<\/td>\n<\/tr>\n
4<\/td>\n\u6301\u6709\u671f\u9593<\/td>\nThe Holding Period<\/td>\n<\/tr>\n
5<\/td>\n\u92b7\u552e\u5951\u7d04<\/td>\nSales Contract<\/td>\n<\/tr>\n
6<\/td>\n\u61c9\u7a05\u7279\u7a2e\u8ca8\u7269<\/td>\nTaxable Specifically Selected Goods<\/td>\n<\/tr>\n
7<\/td>\n\u514d\u7a05\u7279\u7a2e\u8ca8\u7269<\/td>\nTax-exempt Specifically Selected Goods<\/td>\n<\/tr>\n
8<\/td>\n\u904a\u8247<\/td>\nYachts<\/td>\n<\/tr>\n
9<\/td>\n\u98db\u6a5f<\/td>\nAirplanes<\/td>\n<\/tr>\n
10<\/td>\n\u76f4\u6607\u6a5f<\/td>\nHelicopters<\/td>\n<\/tr>\n
11<\/td>\n\u8d85\u8f15\u578b\u8f09\u5177<\/td>\nUltra-light Vehicles<\/td>\n<\/tr>\n
12<\/td>\n\u9f9c\u6bbc<\/td>\nTurtle shells<\/td>\n<\/tr>\n
13<\/td>\n\u73b3\u7441<\/td>\nHawksbill<\/td>\n<\/tr>\n
14<\/td>\n\u73ca\u745a<\/td>\nCoral<\/td>\n<\/tr>\n
15<\/td>\n\u8c61\u7259<\/td>\nIvory<\/td>\n<\/tr>\n
16<\/td>\n\u6bdb\u76ae<\/td>\nFurs<\/td>\n<\/tr>\n
17<\/td>\n\u5bb6\u5177<\/td>\nFurniture<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u571f\u5730\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u7d2f\u9032\u8d77\u9ede\u5730\u50f9<\/td>\nStarting Cumulative Value (SCV)<\/td>\n<\/tr>\n
2<\/td>\n\u62b5\u50f9\u5730<\/td>\nLand in Lieu of Compensation which the Landowner Is Entitled for the Value of Land Reguisitioned under Zone Expropriation<\/td>\n<\/tr>\n
3<\/td>\n\u571f\u5730\u7a05<\/td>\nLand Tax<\/td>\n<\/tr>\n
4<\/td>\n\u62b5\u8cbb\u5730<\/td>\nLand in Lieu of Expenditure which Shall Be Born by the Landowner After Reconsolidation of Land<\/td>\n<\/tr>\n
5<\/td>\n\u516c\u5171\u8a2d\u65bd\u4fdd\u7559\u5730<\/td>\nLand Reserved for Public Facilities<\/td>\n<\/tr>\n
6<\/td>\n\u7533\u5831\u5730\u50f9<\/td>\nDeclaration of the Land Value<\/td>\n<\/tr>\n
7<\/td>\n\u571f\u5730\u6f32\u50f9\u7e3d\u6578\u984d<\/td>\nTotal Amount of Land Value Increment<\/td>\n<\/tr>\n
8<\/td>\n\u5fb5\u6536\u5be6\u7269<\/td>\nThe Levy on Agricultural Land May Be Paid in Kind<\/td>\n<\/tr>\n
9<\/td>\n\u6298\u50f9\u4ee3\u91d1<\/td>\nMoney Substitution May Be Offered in Kind with Rice or Wheat<\/td>\n<\/tr>\n
10<\/td>\n\u539f\u898f\u5b9a\u5730\u50f9<\/td>\nThe Original Decreed Land Value<\/td>\n<\/tr>\n
11<\/td>\n\u524d\u6b21\u79fb\u8f49\u73fe\u503c<\/td>\nThe Previous Transfer Value<\/td>\n<\/tr>\n
12<\/td>\n\u7a7a\u5730<\/td>\nVacant Lot<\/td>\n<\/tr>\n
13<\/td>\n\u81ea\u7528\u4f4f\u5b85\u7528\u5730<\/td>\nSelf-use Residential Land<\/td>\n<\/tr>\n
14<\/td>\n\u81ea\u8015\u8fb2\u5730<\/td>\nSelf-tilled Agricultural Land<\/td>\n<\/tr>\n
15<\/td>\n\u96a8\u8ce6\u5fb5\u8cfc\u5be6\u7269<\/td>\nPurchase of Agricultural Products in Kind from Farmers When Collecting Tax Payment<\/td>\n<\/tr>\n
16<\/td>\n\u516c\u544a\u73fe\u503c<\/td>\nAssessed Present Value<\/td>\n<\/tr>\n
17<\/td>\n\u79c1\u6709\u571f\u5730<\/td>\nPrivate Land<\/td>\n<\/tr>\n
18<\/td>\n\u516c\u6709\u571f\u5730<\/td>\nPublic Land<\/td>\n<\/tr>\n
19<\/td>\n\u91cd\u8cfc\u9000\u7a05<\/td>\nThe Land Value Increment Tax Refunded to Landowner Due to Reacquisition of Self-use Residential Land<\/td>\n<\/tr>\n
20<\/td>\n\u90fd\u5e02\u571f\u5730<\/td>\nUrban Land<\/td>\n<\/tr>\n
21<\/td>\n\u8fb2\u696d\u7528\u5730<\/td>\nAgricultural Land<\/td>\n<\/tr>\n
22<\/td>\n\u975e\u90fd\u5e02\u571f\u5730<\/td>\nNon-urban Land<\/td>\n<\/tr>\n
23<\/td>\n\u5de5\u696d\u7528\u5730<\/td>\nIndustrial Land<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u623f\u5c4b\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u623f\u5c4b\u7a05<\/td>\nHouse Tax<\/td>\n<\/tr>\n
2<\/td>\n\u627f\u79df\u4eba<\/td>\nTenant<\/td>\n<\/tr>\n
3<\/td>\n\u4e0d\u582a\u5c45\u4f4f<\/td>\nUninhabitable<\/td>\n<\/tr>\n
4<\/td>\n\u672a\u6eff\u4e00\u500b\u6708\u4e0d\u8a08<\/td>\nNo House Tax Shall Be Levied for any Period Shorter Than One Month<\/td>\n<\/tr>\n
5<\/td>\n\u5408\u6cd5\u767b\u8a18\u4e4b\u5de5\u5ee0<\/td>\nDuly-registered Factory<\/td>\n<\/tr>\n
6<\/td>\n\u975e\u81ea\u4f4f\u4f4f\u5bb6\u7528\u623f\u5c4b<\/td>\nA House Used for Residential Purposes But Not Occupied by the Owner, His or Her Spouse or Relatives of Direct Lineage of the Household<\/td>\n<\/tr>\n
7<\/td>\n\u5178\u6b0a\u4eba<\/td>\nThe Dien-holder<\/td>\n<\/tr>\n
8<\/td>\n\u81ea\u4f4f\u623f\u5c4b<\/td>\nA House Used for Residential Purposes by the Owner, His or Her Spouse or Relatives of Direct Lineage of the Household<\/td>\n<\/tr>\n
9<\/td>\n\u4f9b\u516c\u76ca\u51fa\u79df\u4eba\u51fa\u79df\u4f7f
\u7528\u623f\u5c4b<\/td>\n		A House Leased for Public Welfare Purposes by a Landlord<\/td>\n<\/tr>\n
10<\/td>\n\u623f\u5c4b\u6240\u6709\u4eba<\/td>\nHouse-owner<\/td>\n<\/tr>\n
11<\/td>\n\u623f\u5c4b\u5efa\u9020\u5b8c\u6210<\/td>\nCompleted Construction of the House<\/td>\n<\/tr>\n
12<\/td>\n\u623f\u5c4b\u73fe\u503c<\/td>\nThe Current Value of a House<\/td>\n<\/tr>\n
13<\/td>\n\u623f\u5c4b\u6a19\u6e96\u50f9\u683c<\/td>\nThe Standard Value of a House<\/td>\n<\/tr>\n
14<\/td>\n\u4f9b\u4eba\u6c11\u5718\u9ad4\u7b49\u975e\u71df\u696d
\u7528\u623f\u5c4b<\/td>\n		A House Used for the Operation of Non-Profit Civic
Organizations<\/td>\n<\/tr>\n
15<\/td>\n\u5c4b\u9802\u6e38\u6cf3\u6c60\u52a0\u50f9<\/td>\nAdded Value for a Swimming Pool on the Roof<\/td>\n<\/tr>\n
16<\/td>\n\u5efa\u9020\u57f7\u7167<\/td>\nConstruction License<\/td>\n<\/tr>\n
17<\/td>\n\u5efa\u7bc9\u7269<\/td>\nBuilding<\/td>\n<\/tr>\n
18<\/td>\n\u9762\u7a4d<\/td>\nArea<\/td>\n<\/tr>\n
19<\/td>\n\u8d77\u9020\u4eba<\/td>\nThe Builder<\/td>\n<\/tr>\n
20<\/td>\n\u6bc0\u640d\u9762\u7a4d<\/td>\nThe Area which was Destroyed<\/td>\n<\/tr>\n
21<\/td>\n\u71df\u696d\u7528\u623f\u5c4b<\/td>\nA House Used For Business Purposes<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u5951\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u5951\u7a05<\/td>\nDeed Tax<\/td>\n<\/tr>\n
2<\/td>\n\u516c\u8b49<\/td>\nA Notarized Certificate<\/td>\n<\/tr>\n
3<\/td>\n\u5206\u5272<\/td>\nPartition<\/td>\n<\/tr>\n
4<\/td>\n\u5360\u6709<\/td>\nPossession<\/td>\n<\/tr>\n
5<\/td>\n\u4ea4\u63db<\/td>\nExchange<\/td>\n<\/tr>\n
6<\/td>\n\u5171\u6709<\/td>\nCo-owned<\/td>\n<\/tr>\n
7<\/td>\n\u5224\u6c7a\u78ba\u5b9a\u65e5<\/td>\nFinal Judgment Rendered by the Court<\/td>\n<\/tr>\n
8<\/td>\n\u627f\u5178<\/td>\nCreation of Dien<\/td>\n<\/tr>\n
9<\/td>\n\u5951\u7a05\u7533\u5831\u8d77\u7b97\u65e5<\/td>\nThe Starting Date for Filing of Deed Tax<\/td>\n<\/tr>\n
10<\/td>\n\u5951\u50f9<\/td>\nThe Value of a Deed<\/td>\n<\/tr>\n
11<\/td>\n\u6020\u5831\u91d1<\/td>\nDelinquent Reporting Surcharge<\/td>\n<\/tr>\n
12<\/td>\n\u533f\u5831<\/td>\nEvasion of the Reporting of Deed Tax<\/td>\n<\/tr>\n
13<\/td>\n\u5340\u5206\u6240\u6709<\/td>\nThe Portion of Strata Titled<\/td>\n<\/tr>\n
14<\/td>\n\u77ed\u5831<\/td>\nUnder-reports<\/td>\n<\/tr>\n
15<\/td>\n\u8cb7\u8ce3<\/td>\nA Sale<\/td>\n<\/tr>\n
16<\/td>\n\u8d08\u8207<\/td>\nA Bestowal or a Donation<\/td>\n<\/tr>\n
17<\/td>\n\u6b0a\u5229\u8b8a\u66f4\u767b\u8a18<\/td>\nRegistration of the Transfer of the Title Right<\/td>\n<\/tr>\n
18<\/td>\n\u8b8a\u66f4\u8d77\u9020\u4eba<\/td>\nA Change in the Name of the Builder<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u4f7f\u7528\u724c\u7167\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u4f7f\u7528\u724c\u7167\u7a05<\/td>\nVehicle License Tax<\/td>\n<\/tr>\n
2<\/td>\n\u4ea4\u901a\u5de5\u5177<\/td>\nTransportation Equipment<\/td>\n<\/tr>\n
3<\/td>\n\u6c7d\u7f38\u7e3d\u6392\u6c23\u91cf<\/td>\nTotal Cylinder Displacement Volume<\/td>\n<\/tr>\n
4<\/td>\n\u8ecd\u968a\u88dd\u5099\u7de8\u5236\u5167\u4e4b\u4ea4
\u901a\u5de5\u5177<\/td>\n		Military T\/O Transportation Equipment<\/td>\n<\/tr>\n
5<\/td>\n\u516c\u5171\u5718\u9ad4\u8a2d\u7acb\u4e4b\u91ab\u9662<\/td>\nPublic Hospitals<\/td>\n<\/tr>\n
6<\/td>\n\u88dd\u914d\u4e4b\u4ea4\u901a\u5de5\u5177<\/td>\nAssembled Transportation Equipment<\/td>\n<\/tr>\n
7<\/td>\n\u5229\u7528\u975e\u4ea4\u901a\u5de5\u5177\u4e4b\u8a2d\u5099<\/td>\nUsing Non-transportation Equipment<\/td>\n<\/tr>\n
8<\/td>\n\u5c08\u4f9b\u516c\u5171\u5b89\u5168\u4f7f\u7528\u4e4b\u4ea4\u901a\u5de5\u5177<\/td>\nTransportation Equipment Used Exclusively for the Purpose of Public Safety<\/td>\n<\/tr>\n
9<\/td>\n\u5c08\u4f9b\u885b\u751f\u4f7f\u7528\u4e4b\u4ea4\u901a
\u5de5\u5177<\/td>\n		Transportation Equipment Used Exclusively for the Purpose of Public Health<\/td>\n<\/tr>\n
10<\/td>\n\u4f9b\u8eab\u5fc3\u969c\u7919\u8005\u4f7f\u7528\u4e4b\u4ea4\u901a\u5de5\u5177<\/td>\nTransportation Equipment Used by Mentally or Physically Disabled Persons<\/td>\n<\/tr>\n
11<\/td>\n\u81e8\u6642\u724c\u7167\u53ca\u8a66\u8eca\u8eca\u724c<\/td>\nTemporary License and License for Automobile Testing<\/td>\n<\/tr>\n
12<\/td>\n\u903e\u671f\u4f7f\u7528<\/td>\nUse of an Expired License<\/td>\n<\/tr>\n
13<\/td>\n\u79fb\u7528\u4f7f\u7528\u724c\u7167<\/td>\nA Vehicle License Used by Another Vehicle<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\n
\n
\u5a1b\u6a02\u7a05<\/div>\n<\/div>\n<\/td>\n<\/tr>\n
1<\/td>\n\u5a1b\u6a02\u7a05<\/td>\nAmusement Tax<\/td>\n<\/tr>\n
2<\/td>\n\u4ee3\u5fb5\u4eba<\/td>\nCollecting Agent<\/td>\n<\/tr>\n
3<\/td>\n\u6280\u85dd\u8868\u6f14<\/td>\nAcrobatics Show<\/td>\n<\/tr>\n
4<\/td>\n\u7af6\u6280\u6bd4\u8cfd<\/td>\nCompetitions of Skill and Other Contests<\/td>\n<\/tr>\n
5<\/td>\n\u5176\u4ed6\u63d0\u4f9b\u5a1b\u6a02\u8a2d\u65bd<\/td>\nOthers That Provide Facilities for Recreation or Entertainment<\/td>\n<\/tr>\n
6<\/td>\n\u516c\u76ca\u6148\u5584\u6f14\u51fa<\/td>\nA Show for Public Interest and Charity<\/td>\n<\/tr>\n
7<\/td>\n\u4ee3\u5fb5<\/td>\nTax Collection by an Agent<\/td>\n<\/tr>\n
8<\/td>\n\u4ee3\u5fb5\u734e\u52f5\u91d1<\/td>\nReward for a Tax Collecting Agent<\/td>\n<\/tr>\n
9<\/td>\n\u4e0d\u4e88\u4ee3\u5fb5<\/td>\nFailure to Collect<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u907a\u7522\u8d08\u8207\u7a05<\/td>\n<\/tr>\n
1<\/td>\n\u7d93\u5e38\u5c45\u4f4f\u4e2d\u83ef\u6c11\u570b\u5883
\u5167<\/td>\n		Continuous Residence within the ROC<\/td>\n<\/tr>\n
2<\/td>\n\u8d08\u8207<\/td>\nGift<\/td>\n<\/tr>\n
3<\/td>\n\u4ee5\u8d08\u8207\u8ad6<\/td>\nDeemed as a Gift<\/td>\n<\/tr>\n
4<\/td>\n\u907a\u7522\u7e3d\u984d<\/td>\nGross Estate<\/td>\n<\/tr>\n
5<\/td>\n\u8996\u70ba\u88ab\u7e7c\u627f\u4eba\u907a\u7522<\/td>\nDeemed as Estate Property<\/td>\n<\/tr>\n
6<\/td>\n\u907a\u7522\u6de8\u984d<\/td>\nNet Taxable Estate<\/td>\n<\/tr>\n
7<\/td>\n\u50b5\u6b0a\u53ca\u5176\u4ed6\u8acb\u6c42\u6b0a\u4e0d
\u80fd\u6536\u53d6\u6216\u884c\u4f7f<\/td>\n		Unrecoverable or Unexercisable Claims or Other Creditor’s Rights<\/td>\n<\/tr>\n
8<\/td>\n\u8fb2\u696d\u7528\u5730<\/td>\nAgricultural Land<\/td>\n<\/tr>\n
9<\/td>\n\u4e0d\u8a08\u5165\u907a\u7522\u7e3d\u984d<\/td>\nExclusions from Gross Estate<\/td>\n<\/tr>\n
10<\/td>\n\u4e0d\u8a08\u5165\u8d08\u8207\u7e3d\u984d<\/td>\nExclusions from the Total Amount of Gifts<\/td>\n<\/tr>\n
11<\/td>\n\u8d08\u8207\u9644\u6709\u8ca0\u64d4<\/td>\nLiability Transferred Together with the Gift<\/td>\n<\/tr>\n
12<\/td>\n\u8ab2\u5fb5\u6a19\u7684\u7269<\/td>\nThe Taxed Property<\/td>\n<\/tr>\n
13<\/td>\n\u5be6\u7269\u62b5\u7e73<\/td>\nPayment in Kind<\/td>\n<\/tr>\n
14<\/td>\n\u78ba\u5207\u7d0d\u7a05\u4fdd\u8b49<\/td>\nDefinitive Guarantee of Payment of Tax<\/td>\n<\/tr>\n
15<\/td>\n\u672a\u7d50\u4e4b\u6848\u4ef6<\/td>\nUnsettled Cases<\/td>\n<\/tr>\n
16<\/td>\n\u5207\u7d50\u66f8<\/td>\nAffidavit<\/td>\n<\/tr>\n
17<\/td>\n\u907a\u7522\u7a05\u6848\u4ef6\u66f4\u6b63\u7533\u8acb\u66f8<\/td>\nApplication Form for Corrections in an Estate Tax Case<\/td>\n<\/tr>\n
18<\/td>\n\u7e7c\u627f\u7cfb\u7d71\u8868<\/td>\nInheritance Tree Diagram<\/td>\n<\/tr>\n
19<\/td>\n\u8d08\u8207\u7a05\u6848\u4ef6\u66f4\u6b63( \u64a4
\u92b7)\u7533\u8acb\u66f8<\/td>\n		Application Form for Corrections(Withdrawal) in a Gift Tax Case<\/td>\n<\/tr>\n
20<\/td>\n\u907a\u7522\u7a05\u7533\u5831\u61c9\u6aa2\u9644\u6587
\u4ef6<\/td>\n		Documents which Should Be Submitted along with an Estate Tax Declaration<\/td>\n<\/tr>\n
21<\/td>\n\u907a\u7522\u7a05\u3001\u8d08\u8207\u7a05\u5404\u9805
\u8b49\u660e\u6838(\u88dc)\u767c\u7533\u8acb\u66f8<\/td>\n		Application Form for Issuance(Reissue) of Estate\/Gift Tax
Certificates<\/td>\n<\/tr>\n
22<\/td>\n\u907a\u7522\u7a05\u5ef6\u671f\u7533\u5831\u7533\u8acb\u66f8<\/td>\nApplication Form for Deferred Declaration of Estate Tax<\/td>\n<\/tr>\n
23<\/td>\n\u4e3b\u5f35\u8cb7\u8ce3\u7533\u8acb\u66f8<\/td>\nApplication Form of a Claim on Sales<\/td>\n<\/tr>\n
24<\/td>\n\u5206\u914d\u5269\u9918\u8ca1\u7522\u7533\u8acb\u66f8<\/td>\nApplication Form for Distribution of Remaining Properties<\/td>\n<\/tr>\n
25<\/td>\n\u5be6\u7269\u62b5\u7e73– \u4e0d\u52d5\u7522\u8ca1\u7522\u6e05\u55ae<\/td>\nPayment in Kind–List of Real Property<\/td>\n<\/tr>\n
26<\/td>\n\u8f14\u5c0e\u7d0d\u7a05\u7fa9\u52d9\u4eba\u586b\u5beb
\u5404\u9805\u7533\u8acb\u66f8\u8868<\/td>\n		Assisting Taxpayers in Filling in All Sorts of Application Forms<\/td>\n<\/tr>\n
27<\/td>\n\u907a\u7522\u7a05\u5ef6\u671f\u7533\u5831<\/td>\nPostponed Filing of Estate Tax<\/td>\n<\/tr>\n
28<\/td>\n\u8d08\u8207\u7a05\u5ef6\u671f\u7533\u5831<\/td>\nPostponed Filing of Gift Tax<\/td>\n<\/tr>\n
29<\/td>\n\u907a\u56d1\u57f7\u884c\u4eba<\/td>\nExecutor of the Will<\/td>\n<\/tr>\n
30<\/td>\n\u7e7c\u627f\u4eba<\/td>\nHeir<\/td>\n<\/tr>\n
31<\/td>\n\u53d7\u907a\u8d08\u4eba<\/td>\nLegatee<\/td>\n<\/tr>\n
32<\/td>\n\u907a\u7522\u7a05\u7533\u5831\u66f8\/\u8aaa\u660e\u66f8<\/td>\nEstate Tax Declaration Form \/ Instructions<\/td>\n<\/tr>\n
33<\/td>\n\u8d08\u8207\u7a05\u7533\u5831\u66f8\/\u8aaa\u660e\u66f8<\/td>\nGift Tax Declaration Form \/ Instructions<\/td>\n<\/tr>\n
34<\/td>\n\u50b5\u6b0a<\/td>\nRights of Claim<\/td>\n<\/tr>\n
35<\/td>\n\u907a\u7522\u7ba1\u7406\u4eba<\/td>\nAdministrator of Estate<\/td>\n<\/tr>\n
36<\/td>\n\u6cd5\u5b9a\u4ee3\u7406\u4eba<\/td>\nLegal Representative<\/td>\n<\/tr>\n
37<\/td>\n\u76e3\u8b77\u4eba<\/td>\nGuardian<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u7a05\u6350\u7a3d\u5fb5\u6cd5<\/td>\n<\/tr>\n
1<\/td>\n\u7a05\u6350\u7a3d\u5fb5\u6cd5<\/td>\nTax Collection Act<\/td>\n<\/tr>\n
2<\/td>\n\u7a05\u6350\u7a3d\u5fb5\u6cd5\u65bd\u884c\u7d30\u5247<\/td>\nEnforcement Rules of the Tax Collection Act<\/td>\n<\/tr>\n
3<\/td>\n\u7a05\u6350<\/td>\nTax<\/td>\n<\/tr>\n
4<\/td>\n\u7a05\u6350\u6cd5\u5b9a\u4e3b\u7fa9<\/td>\nPrinciple of Taxation by Law<\/td>\n<\/tr>\n
5<\/td>\n\u4e92\u60e0\u514d\u7a05<\/td>\nReciprocal Tax Exemption<\/td>\n<\/tr>\n
6<\/td>\n\u7a05\u6350\u512a\u5148\u53d7\u511f\u6b0a<\/td>\nPriority in the Collection of Taxes Over General Claims by Creditors<\/td>\n<\/tr>\n
7<\/td>\n\u7834\u7522<\/td>\nBankruptcy<\/td>\n<\/tr>\n
8<\/td>\n\u7834\u7522\u8ca1\u5718<\/td>\nBankrupt Conglomerate<\/td>\n<\/tr>\n
9<\/td>\n\u7834\u7522\u50b5\u6b0a<\/td>\nObligatory Claim Against the Bankruptcy<\/td>\n<\/tr>\n
10<\/td>\n\u5225\u9664\u6b0a<\/td>\nRight of Exclusion<\/td>\n<\/tr>\n
11<\/td>\n\u7834\u7522\u8ca1\u5718\u8cbb\u7528<\/td>\nExpense of the Bankrupt Conglomerate<\/td>\n<\/tr>\n
12<\/td>\n\u7834\u7522\u8ca1\u5718\u50b5\u52d9<\/td>\nDebts of the Bankrupt Conglomerate<\/td>\n<\/tr>\n
13<\/td>\n\u516c\u53f8\u91cd\u6574<\/td>\nCompany Reorganization<\/td>\n<\/tr>\n
14<\/td>\n\u91cd\u6574\u50b5\u6b0a<\/td>\nAn Obligatory Claim Against the Reorganization of the Company<\/td>\n<\/tr>\n
15<\/td>\n\u91cd\u6574\u50b5\u52d9<\/td>\nDebts Incurred During Company Reorganization<\/td>\n<\/tr>\n
16<\/td>\n\u7de9\u7e73<\/td>\nDeferred Payment of Taxes<\/td>\n<\/tr>\n
17<\/td>\n\u76f8\u7576\u64d4\u4fdd<\/td>\nEquivalent Collateral<\/td>\n<\/tr>\n
18<\/td>\n\u7d0d\u7a05\u7fa9\u52d9\u4eba\u6b0a\u76ca\u4e4b\u4fdd\u8b77<\/td>\nThe Protection of Taxpayer\u2019s Rights<\/td>\n<\/tr>\n
19<\/td>\n\u5171\u6709\u8ca1\u7522<\/td>\nJointly-owned Property<\/td>\n<\/tr>\n
20<\/td>\n\u5206\u5225\u5171\u6709<\/td>\nApportioned Jointly-owned Property<\/td>\n<\/tr>\n
21<\/td>\n\u516c\u540c\u5171\u6709<\/td>\nUnapportioned Jointly-owned Property<\/td>\n<\/tr>\n
22<\/td>\n\u516c\u53f8\u5408\u4f75<\/td>\nCompany Merger<\/td>\n<\/tr>\n
23<\/td>\n\u6982\u62ec\u627f\u53d7<\/td>\nGeneral Assumption<\/td>\n<\/tr>\n
24<\/td>\n\u7e73\u7d0d\u901a\u77e5\u6587\u66f8<\/td>\nTax Payment Notice<\/td>\n<\/tr>\n
25<\/td>\n\u7e73\u7d0d\u671f\u9650<\/td>\nDeadline for Payment of Tax<\/td>\n<\/tr>\n
26<\/td>\n\u67e5\u5c0d\u66f4\u6b63<\/td>\nCheck and Correction<\/td>\n<\/tr>\n
27<\/td>\n\u9001\u9054<\/td>\nService of Documents<\/td>\n<\/tr>\n
28<\/td>\n\u5bc4\u5b58\u9001\u9054<\/td>\nService of Documents by Mail to the Location of the Competent Autonomous or Police Authorities<\/td>\n<\/tr>\n
29<\/td>\n\u516c\u793a\u9001\u9054<\/td>\nService of Documents by Publication<\/td>\n<\/tr>\n
30<\/td>\n\u61c9\u53d7\u9001\u9054\u4eba<\/td>\nA Person to Whom the Service of Documents Is Attempted<\/td>\n<\/tr>\n
31<\/td>\n\u59d4\u8a17\u9001\u9054<\/td>\nService of Documents by a Government Organization Entrusted<\/td>\n<\/tr>\n
32<\/td>\n\u88dc\u5145\u9001\u9054<\/td>\nSupplementary Service of Documents<\/td>\n<\/tr>\n
33<\/td>\n\u6eef\u7d0d\u91d1<\/td>\nBelated Surcharge<\/td>\n<\/tr>\n
34<\/td>\n\u6838\u8ab2\u671f\u9593<\/td>\nAssessment Period<\/td>\n<\/tr>\n
35<\/td>\n\u5fb5\u6536\u671f\u9593<\/td>\nCollection Period<\/td>\n<\/tr>\n
36<\/td>\n\u53c3\u8207\u5206\u914d<\/td>\nParticipate in the Distribution of the Proceeds from the Court-enforced Sale of a Property<\/td>\n<\/tr>\n
37<\/td>\n\u7a05\u6350\u4fdd\u5168<\/td>\nTax Safeguards<\/td>\n<\/tr>\n
38<\/td>\n\u7981\u6b62\u8ca1\u7522\u8655\u5206<\/td>\nProhibited from the Disposal of Property<\/td>\n<\/tr>\n
39<\/td>\n\u9650\u5236\u51fa\u5883<\/td>\nRestriction on Leaving the ROC<\/td>\n<\/tr>\n
40<\/td>\n\u63d0\u524d\u5fb5\u6536<\/td>\nCollection Prior to the Statutory Date of the Amount to Be Paid in Taxes Falls Due<\/td>\n<\/tr>\n
41<\/td>\n\u6ea2\u7e73\u9000\u7a05<\/td>\nRefund of Overpaid Tax<\/td>\n<\/tr>\n
42<\/td>\n\u9000\u7a05\u62b5\u6b20<\/td>\nOffset the Refundable Taxes Payable Against the Delinquent Taxes Receivable<\/td>\n<\/tr>\n
43<\/td>\n\u641c\u7d22<\/td>\nSearch<\/td>\n<\/tr>\n
44<\/td>\n\u6263\u62bc<\/td>\nSeizure<\/td>\n<\/tr>\n
45<\/td>\n\u8ab2\u7a05\u8cc7\u6599\u4fdd\u5bc6<\/td>\nPreserve the Confidentiality of Taxation Information<\/td>\n<\/tr>\n
46<\/td>\n\u57f7\u884c\u540d\u7fa9<\/td>\nA Ground for Execution<\/td>\n<\/tr>\n
47<\/td>\n\u7a05\u6350\u884c\u653f\u6551\u6fdf<\/td>\nAdministrative Remedies<\/td>\n<\/tr>\n
48<\/td>\n\u5fa9\u67e5<\/td>\nRecheck<\/td>\n<\/tr>\n
49<\/td>\n\u64a4\u92b7\u91cd\u6838<\/td>\nCancel and Reassess<\/td>\n<\/tr>\n
50<\/td>\n\u7a05\u52d9\u5354\u8ac7<\/td>\nMeeting to Resolve Disputes in Taxation Cases<\/td>\n<\/tr>\n
51<\/td>\n\u4ee3\u5fb5<\/td>\nTaxes Collection by Agent<\/td>\n<\/tr>\n
52<\/td>\n\u78ba\u5b9a<\/td>\nDetermination<\/td>\n<\/tr>\n
53<\/td>\n\u5f37\u5236\u57f7\u884c<\/td>\nCompulsory Execution<\/td>\n<\/tr>\n
54<\/td>\n\u62d8\u63d0\u7ba1\u6536<\/td>\nArrested and Taken into Custody<\/td>\n<\/tr>\n
55<\/td>\n\u66ab\u7de9\u79fb\u9001\u57f7\u884c<\/td>\nDeferral of the Compulsory Execution<\/td>\n<\/tr>\n
56<\/td>\n\u505c\u6b62\u57f7\u884c<\/td>\nCessation of the Compulsory Execution<\/td>\n<\/tr>\n
57<\/td>\n\u79df\u7a05\u7f70<\/td>\nTax-related Punishment<\/td>\n<\/tr>\n
58<\/td>\n\u79df\u7a05\u5211\u7f70<\/td>\nTax-Related Penal Punishment<\/td>\n<\/tr>\n
59<\/td>\n\u884c\u70ba\u7f70<\/td>\nPunishment for Violation of a Duty to Act in Relation to the Tax Law<\/td>\n<\/tr>\n
60<\/td>\n\u6f0f\u7a05\u7f70<\/td>\nPunishment for Tax Evasion<\/td>\n<\/tr>\n
61<\/td>\n\u64c7\u4e00\u5f9e\u91cd\u8655\u7f70<\/td>\nImposition of the Severest of the Punishments<\/td>\n<\/tr>\n
62<\/td>\n\u81ea\u52d5\u88dc\u5831\u514d\u7f70<\/td>\nRemitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes<\/td>\n<\/tr>\n
63<\/td>\n\u6e1b\u514d\u8655\u7f70<\/td>\nMitigate or Remit the Punishment<\/td>\n<\/tr>\n
64<\/td>\n\u5f9e\u65b0\u5f9e\u8f15\u539f\u5247<\/td>\nThe Principle of Applying the Newer or the More Lenient Law<\/td>\n<\/tr>\n
65<\/td>\n\u88c1\u7f70\u91d1\u984d\u500d\u6578\u53c3\u8003\u8868<\/td>\nReference Table for Fines and Multiples of Punishments<\/td>\n<\/tr>\n
66<\/td>\n\u6e96\u7528<\/td>\nApply Mutatis Mutandis<\/td>\n<\/tr>\n
67<\/td>\n\u5168\u570b\u8ca1\u7522\u8cc7\u6599\u67e5\u8a62\u7533\u8acb\u66f8<\/td>\nApplication Form for Inquiry into Taxpayer\u2019s Nationwide Property Information<\/td>\n<\/tr>\n
68<\/td>\n\u50b5\u6b0a\u4eba\u67e5\u8abf\u50b5\u52d9\u4eba\u8ab2
\u7a05\u8cc7\u6599\u7533\u8acb\u66f8<\/td>\n		Application Form for Creditor Inquiring about the Taxation
Information of Debtor<\/td>\n<\/tr>\n
69<\/td>\n\u6aa2\u8209\u9003\u6f0f\u7a05\u734e\u91d1<\/td>\nThe Reward for an Informant or Accuser Providing Information Regarding Tax Evasion<\/td>\n<\/tr>\n
70<\/td>\n\u652f\u4ed8\u547d\u4ee4<\/td>\nPayment Order<\/td>\n<\/tr>\n
71<\/td>\n\u50b5\u6b0a\u6191\u8b49<\/td>\nCertificate of the Obligatory Claim<\/td>\n<\/tr>\n
72<\/td>\n\u672c\u7968<\/td>\nPromissory Note<\/td>\n<\/tr>\n
73<\/td>\n\u5047\u6263\u62bc<\/td>\nProvisional Attachment<\/td>\n<\/tr>\n
74<\/td>\n\u5047\u8655\u5206<\/td>\nProvisional Injunction<\/td>\n<\/tr>\n
75<\/td>\n\u5047\u57f7\u884c<\/td>\nProvisional Execution<\/td>\n<\/tr>\n
76<\/td>\n\u8abf\u89e3\u7b46\u9304<\/td>\nMediation Record<\/td>\n<\/tr>\n
77<\/td>\n\u548c\u89e3\u7b46\u9304<\/td>\nSettlement Record<\/td>\n<\/tr>\n
78<\/td>\n\u5be6\u8cea\u8ab2\u7a05\u539f\u5247<\/td>\nThe Principle of Substantive Taxation<\/td>\n<\/tr>\n
79<\/td>\n\u5354\u529b\u7fa9\u52d9<\/td>\nThe Obligation of Taxpayers to Assist by Reporting the Required Information<\/td>\n<\/tr>\n
80<\/td>\n\u6e05\u7b97\u4eba<\/td>\nLiquidator<\/td>\n<\/tr>\n
81<\/td>\n\u79df\u7a05\u898f\u907f<\/td>\nTax Avoidance<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u8a18\u5e33\u58eb\u6cd5<\/td>\n<\/tr>\n
1<\/td>\n\u8a18\u5e33\u58eb<\/td>\nCertified Public Bookkeeper<\/td>\n<\/tr>\n
2<\/td>\n\u8a18\u5e33\u58eb\u767b\u9304\u8868\u7533\u8acb\u66f8<\/td>\nApplication Form for Registration of a Certified Public Bookkeeper<\/td>\n<\/tr>\n
3<\/td>\n\u8a18\u5e33\u58eb\u5c65\u6b77\u8868<\/td>\nResume of a Certified Public Bookkeeper<\/td>\n<\/tr>\n
4<\/td>\n\u8a18\u5e33\u58eb\u767b\u9304\u8868<\/td>\nRegistration Form for a Certified Public Bookkeeper<\/td>\n<\/tr>\n
5<\/td>\n\u8a18\u5e33\u58eb\u8a3b\u92b7\u7533\u8acb\u66f8<\/td>\nApplication Form for Revoking the Registration of a Certified Public Bookkeeper<\/td>\n<\/tr>\n
6<\/td>\n\u8a18\u5e33\u53ca\u5831\u7a05\u4ee3\u7406\u696d\u52d9\u4eba\u767b\u9304(\u8a18)\u3001\u8b8a\u66f4\u767b\u9304(\u8a18)\u5361<\/td>\nRegistration (or Modifying Registration ) Card for Bookkeeper and Tax Return Filing Agent<\/td>\n<\/tr>\n
7<\/td>\n\u8a18\u5e33\u53ca\u5831\u7a05\u4ee3\u7406\u696d\u52d9
\u4eba\u57f7\u696d\u767b\u9304\u7533\u8acb\u66f8<\/td>\n		Application Form for Practice Registration of Bookkeeper and Tax Return Filing Agent<\/td>\n<\/tr>\n
8<\/td>\n\u8a18\u5e33\u58eb\u767b\u9304( \u767b\u8a18) \u4e8b\u9805\u8b8a\u66f4\u7533\u8acb\u66f8<\/td>\nApplication Form for Modification of the Registration of a Certified<\/td>\n<\/tr>\n
9<\/td>\n\u8a18\u5e33\u53ca\u5831\u7a05\u4ee3\u7406\u696d\u52d9\u4eba<\/td>\nBookkeeper and Tax Return Filing Agent<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
\u7a05\u52d9\u884c\u653f<\/td>\n<\/tr>\n
1<\/td>\n\u6676\u7247\u91d1\u878d\u5361\u7e73\u7a05<\/td>\nTax Payment by Financial Chip Card<\/td>\n<\/tr>\n
2<\/td>\n\u4fbf\u5229\u5546\u5e97\u7e73\u6b3e<\/td>\nTax Payment at Convenience Stores<\/td>\n<\/tr>\n
3<\/td>\n\u81ea\u52d5\u6ac3\u54e1\u6a5f\u8f49\u5e33\u7e73\u7a05<\/td>\nTax Payment by ATM Transfer<\/td>\n<\/tr>\n
4<\/td>\n\u4fe1\u7528\u5361\u7e73\u7a05<\/td>\nTax Payment by Credit Card<\/td>\n<\/tr>\n
5<\/td>\n\u7d04\u5b9a\u8f49\u5e33\u7e73\u7a05<\/td>\nTax Payment by Designated Account Transfer<\/td>\n<\/tr>\n
6<\/td>\n\u96fb\u8a71\u8a9e\u97f3\u53ca\u7db2\u969b\u7db2\u8def\u8f49\u5e33\u7e73\u7a05<\/td>\nTax Payment by Phone or E\u2013transactions from Current or Savings Accounts<\/td>\n<\/tr>\n
7<\/td>\n\u6236\u7c4d\u8b04\u672c<\/td>\nHousehold Registration Transcript<\/td>\n<\/tr>\n
8<\/td>\n\u9664\u6236\u6236\u7c4d\u8b04\u672c<\/td>\nHousehold Deregistration Transcript<\/td>\n<\/tr>\n
9<\/td>\n\u71df\u696d\u7a05\u591a\u529f\u80fd\u6ac3\u53f0<\/td>\nBusiness Tax Service Counter<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

DATA SOURCE\uff1aNational Taxation Bureau of the Northern Area, Ministry of Finance<\/p>\n\n\n\n

https:\/\/www.ntbna.gov.tw\/download\/1530cf669b9000007c6e5341099eefd8<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u6240\u5f97\u7a05 1 \u7d9c\u5408\u6240\u5f97\u7a05 Individual Income Tax 2 \u7d9c\u5408\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u66f8 Individual Income Tax Return 3 \u6240\u5f97\u57fa\u672c\u7a05\u984d Income Basic Tax 4 \u4e00\u822c\u6240\u5f97\u7a05\u984d Regular…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/184"}],"collection":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/comments?post=184"}],"version-history":[{"count":13,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/184\/revisions"}],"predecessor-version":[{"id":198,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/posts\/184\/revisions\/198"}],"wp:attachment":[{"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/media?parent=184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/categories?post=184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.benisoncpa.com.tw\/en\/wp-json\/wp\/v2\/tags?post=184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}