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賦稅法規中英對照

賦稅法規中英對照
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1.所得稅法相關法規 1.Income Tax Act
1-1.所得稅法 1-1.Income Tax Act
1-2.所得稅法施行細則 1-2.Enforcement Rules of the Income Tax Act
1-3.各類所得扣繳率標準 1-3.Standards of Withholding Rates for Various Incomes
1-4.所得基本稅額條例 1-4.Income Basic Tax Act
1-5.所得基本稅額條例施行細則 1-5.Enforcement Rules of the Income Basic Tax Act
1-6.適用所得稅協定查核準則 1-6.Regulations Governing Application of Agreements for the Avoidance of Double Tax
2.綜合所得稅相關法規 2.Individual Income Tax Act
2-1.外國特定專業人才減免所得稅辦法 2-1.Regulations Governing Reduction and Exemption of Income Tax of Foreign Special Professionals
2-2.個人計算受控外國企業所得適用辦法 2-2.Regulations Governing Application of Income Calculation from Controlled Foreign Company for Individual
3.營利事業所得稅相關法規 3.Profit-Seekikng Enterprise Income Tax Act
3-1.會計師代理所得稅事務辦法 3-1.Regulations Governing Certified Public Accountants Acting as Income Tax Agents
3-2.營利事業所得稅不合常規移轉訂價查核準則 3-2.Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
3-3.營利事業對關係人負債之利息支出不得列為費用或損失查核辦法 3-3. Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses
3-4.實際管理處所適用辦法 3-4.Regulations Governing Application of the Place of Effective Management
3-5.營利事業認列受控外國企業所得適用辦法 3-5.Regulations Governing Application of Accrued Income from Controlled Foreign Company for Profit-Seeking Enterprise
4.所得稅其他相關規定 4.Other Income Tax Act
4-1.民間機構參與重大公共建設適用免納營利事業所得稅辦法 4-1.Regulations Governing Application for Exemptoin from Profit-seeking Enterprise Income Tax by Private Institutions Participating in Public Infrastructure Projects
4-2.民間機構參與重大公共建設營利事業股東適用投資抵減辦法 4-2.Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Major Infrastructure Projects
4-3.民間機構參與交通建設免納營利事業所得稅辦法 4-3.Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects
4-4.民間機構參與交通建設適用投資抵減辦法 4-4.Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects
4-5.民間機構參與重大公共建設適用投資抵減辦法 4-5.The Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects
5.加值型及非加值型營業稅法相關法規 5.Value-added and Non-value-added Business Tax Act
5-1.加值型及非加值型營業稅法 5-1.Value-added and Non-value-added Business Tax Act
5-2.加值型及非加值型營業稅法施行細則 5-2.Enforcement Rules of Value-added and Non-value-added Business Tax Act
5-3.兼營營業人營業稅額計算辦法 5-3.Regulations for the Computation of Business Tax for Dual-Status Business Entities
5-4.統一發票使用辦法 5-4.Regulations Governing the Use of Uniform Invoices
5-5.統一發票給獎辦法 5-5.Uniform Invoice Award Regulations
5-6.銀行業保險業信託投資業證券業期貨業票券業及典當業經營非專屬本業收入範圍認定辦法 5-6.Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses
5-7.營業人使用收銀機辦法 5-7.Regulations Governing the Use of Cash Register by Business Entities
5-8.營業稅特種稅額查定辦法 5-8.Regulations for Assessing Business Tax of Certain Business Entities
5-9.外籍旅客購買特定貨物申請退還營業稅實施辦法 5-9.Regulations Governing VAT Refund Claims by Foreign Travelers Purchasing Goods Eligible for VAT Refund
5-10.稅籍登記規則 5-10.Regulations Governing Taxation Registration
5-11.外國之事業機關團體組織在中華民國境內從事參加展覽或臨時商務活動申請退還加值型營業稅實施辦法 5-11.The Regulations Governing the Claiming of VAT Refunds for Goods and Services Eligible for VAT Purchased by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC
5-12.銀行業保險業經營銀行保險本業收入範圍認定辦法 5-12.The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries
5-13.外國之事業、機關、團體、組織,在中華民國境內無固定營業場所,銷售電子勞務予境內自然人應申請稅籍登記之年銷售額基準 5-13.The Annual Sales Amount Criteria of a Foreign Enterprise, Institution, Group, or Organization Having No Fixed Place of Business within the Territory of the R.O.C. Which Sells Electronic Services to Domestic Individuals Shall Apply for Taxation Registration
6.印花稅法相關法規 6.Stamp Tax Act
6-1.印花稅法 6-1.Stamp Tax Act
6-2.印花稅法施行細則 6-2.Enforcement Rules of Stamp Tax Act
7.期貨交易稅法相關法規 7.Futures Transaction Tax Act
7-1.期貨交易稅條例 7-1.Futures Transaction Tax Act
7-2.臺灣期貨交易所股份有限公司匯率類期貨契約期貨交易稅徵收率 7-2.The futures transactions tax rate in foreign exchange futures contracts offered by Taiwan Futures Exchange
8.證券交易稅法相關法規 8.Securities Transaction Tax Act
8-1.證券交易稅條例 8-1.Securities Transaction Tax Act
9.貨物稅相關法規 9.Commodity Tax Act
9-1.貨物稅條例 9-1.Commodity Tax Act
9-2.貨物稅稽徵規則(財政部104年7月10日台財稅字第10404593350號令) 9-2.Regulations for the Collection of Commodity Tax
9-3.中央系統型及汽車冷暖氣機貨物稅折算課徵辦法 9-3.Regulations for Computing and Levying Commodity Tax for Central and Automobile Air Conditioning Systems
9-4.軍用貨品貨物稅免稅辦法 9-4.Regulations for Exemption of Commodity Tax on Goods for Military Use
9-5.油電混合動力車輛適用減半徵收貨物稅之標準 9-5.The Standards for Hybrid Electric Vehicles to Apply for One Half Tax Rate of the Commodity Tax
10.菸酒稅法相關法規 10.Tobacco and Alcohol Tax Act
10-1.菸酒稅法 10-1.Tobacco and Alcohol Tax Act
10-2.菸酒稅稽徵規則 10-2.Regulations for the Collection of Tobacco and Alcohol Tax
11.遺產及贈與稅法相關法規 11.Estate and Gift Tax Act
11-1.遺產及贈與稅法 11-1.Estate and Gift Tax Act
11-2.遺產及贈與稅法施行細則 11-2.The Enforcement Rules of the Estate and Gift Tax Act
12.土地稅法相關法規 12.Land Tax Act
12-1.土地稅法 12-1.Land Tax Act
12-2.土地稅法施行細則 12-2.The Enforcement Rules of the Land Tax Act
12-3.土地稅減免規則 12-3.Land Tax Reduction and Exemption Regulations
13.房屋稅條例相關法規 13.House Tax Act
13-1.房屋稅條例 13-1.House Tax Act
14.契稅條例相關法規 14.Deed Tax Act
14-1.契稅條例 14-1.Deed Tax Act
15.使用牌照稅法相關法規 15.Vehicle License Tax Act
15-1.使用牌照稅法 15-1.Vehicle License Tax Act
16.娛樂稅法相關法規 16.Amusement Tax Act
16-1.娛樂稅法 16-1.Amusement Tax Act
17.稅捐稽徵法相關法規 17.Tax Collection Act
17-1.稅捐稽徵法 17-1.Tax Collection Act
17-2.稅捐稽徵法施行細則 17-2.Enforcement Rules of the Tax Collection Act
17-3.納稅者權利保護法 17-3.The Taxpayer Rights Protection Act
17-4.納稅者權利保護法施行細則 17-4.Enforcement Rules of The Taxpayer Rights Protection Act
18.財務罰鍰處理相關法規 18.Allocation of Fines
18-1.財務罰鍰處理暫行條例 18-1.Temporary Act on the Allocation of Fines
19.記帳士法相關法規 19.Certified Public Bookkeepers Act
19-1.記帳士法 19-1.Certified Public Bookkeepers Act
19-2.記帳士證書核發辦法 19-2.Rules Governing Issuance of Certificate of Public Bookkeeper
19-3.記帳士懲戒委員會與懲戒覆審委員會組織及審議規則 19-3.Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers
19-4.記帳及報稅代理人懲戒委員會與懲戒覆審委員會組織及審議規則 19-4.The Rules of the Organization and Operation of the Disciplinary Committee and the Disciplinary Re-examination Committee for Bookkeeper and Tax Return Filing Agents
19-5.記帳士暨記帳及報稅代理人防制洗錢辦法 19-5.Regulations Governing Anti-Money Laundering for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents
20.地方稅法通則相關法規 20.The Act Governing Local Tax Regulations
20-1.地方稅法通則 20-1.The Act Governing Local Tax Regulations
21.其他 21.Other
22.特種貨物及勞務稅相關法規 22.The Specifically Selected Goods and Services Tax Act
22-1.特種貨物及勞務稅條例 22-1.The Specifically Selected Goods and Services Tax Act
22-2.特種貨物及勞務稅條例施行細則 22-2.The Enforcement Rules of the Specifically Selected Goods and Services Tax Act
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