財政雙語辭彙,雙語詞彙-賦稅業務中英文詞彙對照表
賦稅業務中英文詞彙對照表
Chinese and English Glossary for the Taxation
類別
Category
項次
Item
中文詞彙
Chinese
英文詞彙
English
所得稅
(一般規定)
Income Tax
(General
Regulations )
1 綜合所得稅 Individual Income Tax
2
營利事業所得
稅
Profit-seeking Enterprise Income Tax
3 屬地主義 Territorial Principle
4 屬人主義 Nationality Principle
5
中華民國境內
居住之個人 Resident of the Republic of China
6
非中華民國境
內居住之個人 Non-resident of the Republic of China
7 就源扣繳 Tax Withheld at Source
8 應納稅額 Tax Payable
9 國外來源所得 Foreign-source Income
10 稅額扣抵 Tax Credit
11 國外稅額扣抵 Foreign Tax Credit
12 個別限額法(國
外稅額扣抵)
Per Country Limitation (Foreign Tax Credit)
13 房地合一所得
稅
House and Land Transactions Income Tax
14 信託契約 Trust Deed
15 信託利益 Trust Benefit
16 信託關係 Trust Relationship
17 信託財產 Trust Property
18 自益信託 Self-benefit Trust
19 他益信託 Other Interest Oriented Trust
20 公益信託 Public Trust
21 受託人 Trustee
22 受益人 Beneficiary
23 共同信託基金 Mutual Trust Fund
24 證券投資信託
基金 Securities Investment Trust Fund
25 共同基金 Mutual Fund
26 信託不動產 Estate in Trust
27 投資信託 Investment Trust
28 境外信託 Offshore Trust
29 證券投資(間接
投資)
Portfolio Investment (Indirect Investment)
2
30 證券交易所得 Gains Derived from the Securities
Transactions
31 證券交易損失 Losses Incurred from Securities Transactions
32 期貨交易所得 Income from Futures Transactions
33 稅率表 Tax Rate Table
34 稅率級距 Tax Brackets
35 消費者物價指
數
Consumer Price Index
36 中華民國來源
所得 Income from Sources in the Republic of China
37 固定場所 Fixed Place
38 營業代理人 Business Agent
39 營利事業 Profit-seeking Enterprise
40 獨資 Sole Proprietorship
41 合夥 Partnership
42 執行業務者 Professional Practitioner
43 公有事業 Public Utility Enterprise
44 合作社 Cooperative
45
教育文化公益
慈善機關或團
體
Education, Culture, Public Welfare or Charity
Institutions or Organizations
46 政黨 Political Party
47 政治團體 Political Association
48 擬參選人 Persons planning to participate in campaign
49 競選經費 Campaign Expense
50 政治獻金 Political Donation
51 課稅年度 Taxable Year
52 金融機構 Financial Institution
53 損害賠償金 Compensation for Death or Injury
54 撫卹金 Survivor's Compensation
55 軍人薪餉 Salaries of Military Personnel
56 特支費 Special Disbursement
57 實物配給或代
金
Allowance in Kind or Cash
58
稿費、版稅、樂
譜、作曲、編
劇、漫畫及講演
之鐘點費之收
入
Income Derived from Published Articles,
Copyright Books, Musical Compositions,
Musical Productions, Dramas, Cartoons, or as
Remuneration for Speeches and Lectures on an
Hourly Basis
59 版稅 Proceeds from Copyrights
所得稅
(一般規定)
Income Tax
(General
Regulations)
3
60 分離課稅 Taxed Separately
61 定額課稅 Lump-sum Tax
62 不納入課稅 Income Excluded from Taxation
所得稅
(綜合所得稅)
Income Tax
(Individual
Income Tax)
1
納稅義務人(綜
合所得稅)
Taxpayer (Individual Income Tax)
2 扶養親屬 Dependents
3 合併報繳 Consolidated Declaration and Payment by
Taxpayers
4
配偶薪資所得
分開計稅合併
報繳
The Amount of Tax Levied on the Salary
Income of a Taxpayer or his/her Spouse
Computed Separately and then Declared and
Paid on a Consolidated Basis by the Taxpayers
5 綜合所得總額 The Gross Consolidated Income
6 綜合所得淨額 The Net Consolidated Income
7 營利所得 Income from Profit-seeking
8
個人一時貿易
之盈餘
Individual Income Derived from Incidental
Trading
9 執行業務所得 Income from Professional Practice
10 薪資所得 Employment Income
11 利息所得 Interest Income
12 租賃所得 Income from Lease
13 權利金所得 Income from Royalties
14 必要損耗及費
用
Necessary Depreciation and Expenses
15 押金 Deposit
16 國內銀行業通
行之存款利率
The Prevailing Deposit Interest Rates of
Domestic Banks
17 當地一般租金 The Local Prevailing Rental Standard
18 自力耕作漁牧
林礦所得
Income from Self-undertaking in Farming,
Fishing, Animal Husbandry, Forestry and
Mining
19 財產交易所得 Income from Property Transactions
20 財產交易損失 Loss from Property Transactions
21
競技競賽及機
會中獎獎金或
給與
Income from Contests and Games and from
Prizes and Awards Won by Chance
22 退休金 Retirement Pay
23 資遣費 Severance Pay
24 退職金 Separation Pay
25 離職金 Resignation Pay
26 終身俸 Life-time Pension
27 其他所得 Other Income
4
28 實物所得 Income in Kind
29 變動所得 Variable Income
30 公債 Government Bond
31 公司債 Corporate Bond
32 金融債券 Financial Debenture
33 短期票券 Short-term Commercial Papers
34 短期票券利息 Interest of Short-term Commercial Papers
35 零息債券 Zero-coupon Bonds
36 結構型商品 Structured Product
37 免稅額 Exemptions
38 直系尊親屬 Lineal Ascendant
39 在校就學 Studying at School
40 無謀生能力者 Being Incapable of Earning a Livelihood
41 扣除額 Deductions
42 標準扣除額 Standard Deduction
43 列舉扣除額 Itemized Deductions
44 非現金捐贈 Non-cash Donation
45 保險費 Insurance Premium
46 醫藥及生育費 Medical and Maternity Expenses
47 災害損失(綜合
所得稅)
Losses from Disaster (Individual Income Tax)
48 不可抗力之災
害
A Disaster Caused by Force Majeure
49 購屋借款利息 Interest on a House Mortgage
50 特別扣除額 Special Deductions
51 財產交易損失
特別扣除額
Special Deduction for Losses Incurred in
Property Transactions
52 薪資所得特別
扣除 Special Deduction for Employment Income
53 儲蓄投資特別
扣除 Special Deduction for Savings and Investment
54 存簿儲金利息 Interest Accrued on Postal Passbook Savings
55
身心障礙特別
扣除 Special Deduction for the Disabled
56 教育學費特別
扣除 Special Deduction for Educational Tuition
57 教育學費 Educational Tuition
58 幼兒學前特別
扣除額 Special Deduction for Pre-school Children
59 自用住宅 Owner-occupied Residence
60 自用住宅重購
稅額退抵
Credit or Refund for Repurchase of
Owner-occupied Residence
所得稅
(綜合所得
稅)
Income Tax
(Individual
Income Tax)
5
61 免辦結算申報 Exemption from Filing an Income Tax Returns
62 依規定稅率納
稅
To Pay Tax in Accordance with the Legal Tax
Rate
63 結算申報(綜合
所得稅)
Annual Income Tax Return (Individual Income
Tax)
64 二維條碼申報 Filing via Barcodes
65 網路申報 Filing via Internet (Internet Declaration)
66 綜合所得稅結
算申報書 Individual Income Tax Return
67 簡式申報書 Simplified Return Form
68 申報納稅 Filing of Tax Returns and Payment of Tax
69 所得稅申報期
限
Deadline for the Filing of Income Tax Returns
70 綜合所得稅結
算申報公告 Individual Income Tax Return Notice
71 綜合所得稅逾
期申報 Overdue Declaration of Individual Income Tax
72
__年度綜合所
得稅自動補報
稅額繳款書
Tax Bill for Late/Amended-filing Payment of
Individual Income Tax for Year __
73
綜合所得稅結
算稅額繳款書
(自行繳納)
Tax Bill for Filing Individual Income Tax
(Self-payment)
74 核定稅額通知
書
Notice for Assessment of Tax
75
綜合所得稅更
正申請書
Application Form for Correction of Individual
Income Tax Returns
76
綜合所得稅退
稅憑單補發申
請書
Application Form for the Reissuance of the
Certificated Declaration for an Individual
Income Tax Refund
77
個人災害損失
申報(核定)表
Application (Assessment) Form for Personal
Loss in Disaster
78
核發中、英文綜
合所得稅納稅
證明書
Issuance of Tax Payment Certificate (English
and Chinese) for Individual Income Tax
79
外籍人士綜合
所得稅扣繳實
務
Withholding Practice of Individual Income
Tax for Aliens
80
外籍人士綜合
所得稅結算申
報實務
Filing Practice of Individual Income Tax
Return for Aliens
81 個人一時貿易 Declaration Form for Individual Income
所得稅
(綜合所得
稅)
Income Tax
(Individual
Income Tax)
6
資料申報書 Derived from Incidental Trading
82
執行業務者使
用機器記帳申
請書
Application Form for Professional
Practitioners Using Electronic Bookkeeping
83 抵押利息所得
調查核定
Review and Assessment of Interest Income on
Mortgages
84 非自住租賃所
得查調核定
Survey and Assessment of Income from Lease
of Non-self-use Residences
85
執行業務及其
他所得查調核
定
Survey and Assessment of Income from
Professional Practice and Other Income
86 各類所得資料
查詢 Enquiries about Data on Various Incomes
87 本人財產歸戶
資料查詢 Enquiries about Data on Personal Property
88 全國財產總歸
戶查詢
Enquiries about Data on Nationwide Personal
Property
89 核發扣繳稅款
繳納證明
Issuance of a Payment Certificate for
Withholding Tax
90 核發儲蓄免扣
證
Issuance of Certificate for Exemption from
Withholding Tax on Savings
91 綜合所得稅稅
額試算服務
Service of the Pre-calculation of Individual
Income Tax Returns
92
個人房屋土地
交易所得稅申
報書
Individual House and Land Transactions
Income Tax Return
93
個人房屋土地
交易所得稅申
報核定通知書
Notice for Assessment of Individual House
and Land Transactions Income Tax
94
個人房屋土地
交易所得稅申
報稅額繳款書
(自行繳納)
Tax Bill for Filling Individual House and Land
Transactions Income Tax (Self-payment)
95
個人房屋土地
交易所得稅自
動補報稅額繳
款書
Tax Bill for Late/Amended-filling Payment of
Individual House and Land Transactions
Income Tax
96
核發中、英文個
人房屋、土地交
易所得稅納稅
證明書
Issuance of Tax Payment Certificate (English
and Chinese) for Individual House and Land
Transactions Income Tax
97 居留證 Alien Resident Certificate
所得稅
(綜合所得
稅)
Income Tax
(Individual
Income Tax)
7
98 股權繳納憑證 Stock Share Payment Certificate
99 新股權利證書 Certificates of Entitlement to New Shares
100 員工酬勞之股
票
Securities Acquired as an Employee's
Compensation
101 員工現金增資
認股
Employee Stock Options at Cash Capital
Increase
102
員工認股權證
員工認股權憑
證
Share Subscription Warrants Issued to
Employees
103 限制員工權利
新股
New Restricted Stock Award Shares Issued to
Employees
104 賦予日 Grant Date
105 執行日 Exercise Date
106 庫藏股 Treasury Stock
107 居住者外國人 Resident Alien
108 非居住者外國
人
Non-resident Alien
109 所得來源 Source of Income
110 非課稅所得 Non-taxable Income
111 年金計畫 Pension Schemes
112 物價指數連動
法
Indexation
113 保險給付 Insurance Payment
114 人身保險 Life Insurance
115 股利或盈餘 Dividends or Earnings
116
股利及盈餘可
抵減稅額 Dividends and Earnings Tax Credit
117
股利及盈餘分
開計稅應納稅
額
Dividends and Earnings Tax Payable
118 基本生活費差
額
Basic Living Expense Difference
119 醫療社團法人 Medical Care Corporations
120 投資新創事業
公司減除金額
Deduction for Investing in Innovative Startups
121 長期照顧特別
扣除額
Special Deduction for Long-Term Care
122 職業專用服裝
費
Vocational Clothing
Expenses
123 進修訓練費 Upgrading Training Expenses
124 職業上工具支 Vocational Tool Expenses
所得稅
(綜合所得
稅)
Income Tax
(Individual
Income Tax)
所得稅
(綜合所
得稅)
Income
Tax
(Individ
ual
Income
Tax)
8
出
所得稅
(營利事業所得
稅)
Income Tax
(Profit-seeking
Enterprise
Income Tax)
1
小規模營利事
業
Small-scale Profit-seeking Enterprise
2 投資公司 Investment Company
3 母公司 Parent Company
4 子公司 Subsidiary Company
5 個人控股公司 Personal Holding Company
6 家族公司 Family Corporation
7 境外公司 Offshore Company
8 非居住者 Non-resident
9 有限合夥 Limited Partnership
10 非營利團體 Non-profit Organization
11 國際金融業務
分行
Offshore Banking Unit;
Offshore Banking Branch
12 國際證劵業務
分公司
Offshore Securities Unit;
Offshore Securities Branch
13 國際保險業務
分公司
Offshore Insurance Unit;
Offshore Insurance Branch
14 海運業務 Marine Transport Business
15 會計帳簿及憑
證
Accounting Books and Vouchers
16 會計基礎 Accounting Basis
17 權責發生制 Accrual Basis
18 現金收付制 Cash Basis
19 會計年度 Fiscal Year
20 營利事業所得
額
The Amount of the Profit-seeking Enterprise
Income
21 收入分成 Revenue Sharing
22 投資所得 Investment Income
23 實際成本 Actual Cost
24 維護成本 Maintenance Expenses
25 資本支出 Capital Expenditures
26 毛利 Gross Profit
27 毛利率 Gross Profit Ratio
28 原物料耗用通
常水準
Common Level of Materials and Supplies
Being Used for Production
29 費用比例 Expense Ratio
30 費用帳 Expense Account
31 技術協助費 Technical Assistance Fee
32 災害損失 Losses from Disaster
33 投資減除額 Investment Deduction
34 盈虧互抵 Offset between Profits and Losses
9
35 交易或營業 Trade or Business
36 營業常規 Regular Business Practice
37 固定資產 Fixed Assets
38 耐用年數 Service Life
39 殘值 Salvage Value
40 資產重估價 Assets Revaluation
41 毛利潤稅 Gross Profit Tax
42 利潤稅 Profits Tax
43 特許權利 Franchise
44 特許權利稅 Franchise Taxes
45 資本所得 Income from Capital
46 資本利得稅 Capital Gains Tax
47 預付公司稅 Advance Corporation Tax, ACT
48 補徵稅額 Amount of Additional Tax Levied
49 投資稅額扣抵 Investment Tax Credit
50 租稅扣抵 Tax Credit
51 視同已納稅額 Tax Sparing
52 視同已納稅額
扣抵 Tax Sparing Credit
53 補充性投資稅
額扣抵 Supplementary Investment Tax Credit
54 未分配盈餘 Undistributed Surplus Earnings
55
已繳納公司稅
之盈餘所分配
之股利
Dividends Derived from Earnings after Tax
56
未繳納公司稅
盈餘所分配之
股利
Dividends Derived from Earnings before Tax
57 暫繳申報 Provisional Income Tax Return
58 催報 To Urge to File Tax Returns
59 滯報金 Delinquent Reporting Surcharge
60 怠報金 Non-reporting Surcharge
61 決算申報 A Current Final Report on Total Business
Income
62 清算申報 A Current Final Report on Income Earned
from Liquidation
63 清算期間 Period of Liquidation
64 清算所得 Liquidation Income
65
營利事業所得
稅暫繳稅額申
報書
Profit-seeking Enterprise Provisional Income
Tax Return
66 營利事業所得 Profit-seeking Enterprise Annual Income Tax
所得稅
(營利事業所
得稅)
Income Tax
(
Enterprise
Income Tax)
10
稅結算申報書 Return
67 未分配盈餘申
報
Filing the Undistributed Earnings
68
教育、文化、公
益、慈善機關或
團體結算申報
書
Education, Culture, Public Welfare or Charity
Institutions or Organizations Income Tax
Return
69 清算申報書 Liquidation Tax Return
70 藍色申報制度 Blue Return Filing System
71 會計師查核簽
證申報
Filing Returns Assessed and Certified by
Certified Public Accountant
72 查帳審核 Audit by Reviewing Accounting Books
73 書面審核 Reviewing Tax Declaration on Paper
74 擴大書面審核
Audit by Reviewing Declaration on Tax
Returns Expanding to the Cases Qualified for
the Standards Issued by the MOF
75 電腦選案 Cases Selected by Computer
76 主要營業項目 Major Business Items
77 行業標準代號 Standard Industrial Code
78 核定通知 Notice of Assessment
79 所得額標準 The Standards of Income
80 同業利潤標準 The Profit Standard of the Same Trade
Concerned
81 營利事業所得
稅查核準則
Regulations Governing Assessment of
Profit-seeking Enterprise Income Tax
82
__年度營利事
業所得稅結算
稅額繳款書(自
行繳納)
Year __Tax Bill for Filed Profit-seeking
Enterprise Income Tax (Self-payment)
83
__年度營利事
業所得稅結算
稅額自動補報
繳款書
Year __Tax Bill for Voluntary Supplementary
Payment of Profit-seeking Enterprise Income
Tax
84
__年度營利事
業所得稅未分
配盈餘稅額繳
款書(自行繳納)
Year __Tax Bill for Filed Profit-seeking
Enterprise Income Tax on Undistributed
Earnings (Self-payment)
85
__年度營利事
業所得稅未分
配盈餘稅額自
動補報繳款書
Year __ Tax Bill for Voluntary Supplementary
Payment of Profit-seeking Enterprise Income
Tax on Undistributed Earnings
86 __年度營利事 Year __Tax Bill for Provisional Profit-seeking
所得稅
(營利事業
所得稅)
Income Tax
(
Enterprise
Income Tax)
11
業所得稅暫繳
稅額繳款書(自
行繳納)
Enterprise Income Tax (Self-payment)
87
營利事業超額
分配股東可扣
抵稅額自動補
繳繳款書
Tax Bill for Voluntary Supplementary
Payment of Profit-seeking Enterprise
Over-distributed Imputation Credit to
Shareholders
88 留抵稅額(營利
事業所得稅)
Tax Overpaid Retained for Offsetting the
Future Tax Payable (Profit-seeking Enterprise
Income Tax)
89
原物料、商品變
質報廢或災害
申請書
Application Form for the Deformation,
Scrapping and Write-off of Raw Materials and
Commodities Due to Disaster
90
固定資產及設
備報廢或災害
申請書
Application Form for the Scrapping of Fixed
Assets and Equipment Due to Disaster
91
在中華民國境
內無固定營業
場所及營業代
理人之營利事
業所得稅聲明
事項表
Declaration of Business Income Tax for
Profit-seeking Enterprise Having No
Permanent Establishment and Business Agent
in R.O.C
92
營利事業所得
稅結算申報更
正申請書
Application Form for Correction of
Profit-seeking Enterprise Annual Income Tax
Return
93
補發營利事業
各項書表申請
書
Application Form for Reissuance of Various
Forms for Use by Profit-seeking Enterprise
94
核發中、英文營
利事業所得稅
申報核定或納
稅證明申請書
Application Form for Issuing of Returns and
Assessment /Tax Payment Certificate (English
and Chinese) for Profit-seeking Enterprise
Income Tax
95 電子勞務 Electronic Services
96 淨利率 Net Profit Ratio
97 境內利潤貢獻
程度 Domestic Profit Contribution Ratio
98
外國營利事業
跨境銷售電子
勞務適用淨利
率、利潤貢獻程
度申請書
Application Form for Net Profit Ratio and
Profit Contribution Ratio Applicable to
Cross-border Electronic Services Provided by
Foreign Profit-Seeking Enterprise
99 營利事業所得
稅申報及核定
Profit-seeking Enterprise Income Tax Returns
and Assessment Certificate
所得稅
(營利事業
所得稅)
Income Tax
(
Enterprise
Income Tax)
12
證明書
100 營利事業所得
稅納稅證明書
Profit-seeking Enterprise Income Tax Payment
Certificate
101 核實認定 Actual Recognition
102 居住者證明申
請書 Application Form for Resident Certificate
103 居住者證明 Certificate of Residence
104 受任人 Attorney-in-fact
105
外國法人投資
證券申報納稅
代理書
Agent Appointment and Acceptance Form (For
Foreign Corporate Person to File Tax Returns
and Pay Tax in Connection with Securities
Investments)
106 委託書(營利事
業登記案件)
Letter of Authorization (For Registration of
Profit-seeking Enterprise)
107 專案合併 Specially Approved Merger
108 合併 Merger
109 收購 Acquisition
110 併購 Merger and Acquisition
111 分割 Division
所得稅
(扣繳相關)
Income Tax
(Withholding
Tax Related)
1
扣繳義務人及
納稅義務人 Tax Withholders and Taxpayers
2 扣繳之報繳 To Pay Withholding Tax
3 扣繳之申報 To File Withholding Tax
4
扣繳稅款之繳
納及扣繳憑單
之申報
Payment of Taxes Withheld and Filing of
Withholding Tax Statement
5
非扣繳範圍之
所得 Income not Subject to Withholding
6
各類所得扣繳
率標準
Standards of Withholding Rates for Various
Incomes
7 扣繳率 Withholding Rate
8 扣繳稅額 Withholding Tax
9 扣繳憑單 Withholding Tax Statement
10 各類所得扣繳
暨免扣繳憑單
Withholding and Non-withholding Tax
Statement
11 股利申報書 Dividend Declaration Form
12 股利憑單 Dividend Statement
13
(境外)緩課股票
轉讓所得申報
憑單
Income Statement of Transferring
Tax-deferred Stocks
14 各類所得扣繳
稅款報繳證明
Application Form for Certificate of
Withholding Income Tax
所得稅
(營利事業
所得稅)
Income Tax
(
Enterprise
Income Tax)
13
申請書
15 營利事業暨扣
繳單位統一編
號查詢
Enquiry on the Tax Code Number of the
Profit-seeking Enterprises and Withholding
Agencies
16
扣繳單位統一
編號設立、變更
登記
Registration for the Establishment and/or
Alteration of the Tax Code Number for
Withholding Agencies
17 給付時 At the Time of Payment
18 視同給付 Deemed Payment
19 溢扣 The Amount Over-withheld
20 現時徵繳制 Pay-as-you-earn
21 告發或檢舉獎
金
Reward for Information or Accusation
所得稅
(所得基本稅額)
Income Tax
(Income Basic
Tax)
1 所得基本稅額 Income Basic Tax
2 一般所得稅額 Regular Income Tax
3 基本稅額 Basic Tax
4 基本所得額 Basic Income
5
個人所得基本
稅額申報表 Individual Income Basic Tax Return
6 個人海外所得 Individual Overseas Income
所得稅
(租稅減免)
Income Tax
(Tax Incentives)
1 租稅獎勵 Tax Incentive
2 支出稅 Expenditure Tax
3 日出條款 Sunrise Clause
4 落日條款 Sunset Clause
5 祖父條款 Grandfather Clause
6 主管機關 Competent Authority
7
有實際關連之
所得 Effectively Connected Income
8 目的地原則 Destination Principle
9 企業集團 Group of Companies
10 全球所得 World-wide Income
11 全球財產 World-wide Property
12 再投資期間 Re-investment Period
13 再投資優惠 Re-investment Relief; Roll-over Relief
14 研究發展 Research & Development
15 消極性所得 Passive Income
16 租稅庇護所 Tax Haven
17 租稅特赦 Tax Amnesty
18 租稅假期 Tax Holiday
19 租稅遞延 Deferred Tax
20 新興產業 Emerging Industry
21 節約能源獎勵 Energy-saving Incentives
所得稅
(扣繳相關)
Income Tax
(Withholding
Tax Related)
14
22 外國特定專業
人才 Foreign special professionals
23
外國特定專業
人才減免所得
稅申請書
Application for exemption from income tax for
foreign special professionals
24 管理費用 Management Fees
25 環境獎勵 Environmental Incentives
26 總機構費用 Head Office Expenses
27 加速折舊 Accelerated Depreciation
28 功能性獎勵 Functional Incentives
29 投資抵減 Investment Tax Credit
30 自動化設備或
技術
Equipment or Technology Used for
Automation
31 防治污染設備
或技術
Equipment or Technology Used for
Anti-pollution Measures
32 資源回收設備
或技術
Equipment or Technology Used for
Reclamation of Resources
33 工業用水再利
用設備或技術
Equipment or Technology Used for Recycling
of Industrial-use Water
34 節約能源設備
或技術
Equipment or Technology Used for Energy
Saving
35 人才培訓 Personnel Training
36 資源貧瘠或發
展遲緩地區
Areas of Scanty Resources or Slow
Development
37 重要投資事業 Important Investment Enterprise
38 重要科技事業 Important Technology Enterprise
39 創業投資事業 Venture Capital Enterprise
40 境外創投 Offshore Joint Venture
41 原始認股或應
募
Original Subscription or Underwriting of a
Registered Stock
42 緩課 Tax Deferred
43 營運總部 Headquarters
44 國際物流配銷
中心
International Logistics and Distribution
Centers
45 五年免稅投資
計畫完成證明
Certificate of the Completion for the Five-year
Exemption of an Investment Plan
46 自由貿易港區
事業
Free Trade Zone Enterprise
1 移轉訂價 Transfer Pricing
2
可比較未受控
價格法 Comparable Uncontrolled Price Method
3 可比較未受控 Comparable Uncontrolled Transaction Method
所得稅
(租稅減免)
Income Tax
(Tax
Incentives)
15
所得稅
(國際租稅)
Income Tax
(International
Taxation)
交易法
4 再售價格法 Resale Price Method
5 成本加價法 Cost Plus Method
6 可比較利潤法 Comparable Profit Method
7 利潤分割法 Profit Split Method
8 移轉訂價報告 Transfer Pricing Report
9 常規交易原則 Arm's Length Principle
10 常規交易區間 Arm's Length Range
11 常規交易價格 Arm's Length Price
12 預先訂價協議 Advance Pricing Arrangement, APA
13 成本貢獻協議 Cost Contribution Arrangement, CCA
14 成本分攤協議 Cost Sharing Arrangement, CSA
15 跨國企業 Multinational Enterprises, MNE
16 關係人 Related Parties
17 關係企業 Affiliated Enterprises
18 重組 Restructuring
19 集團主檔報告 Master File
20 本國事業報告 Local File
21 國別報告 Country-by-country Reporting
22 跨國企業集團 Multinational Enterprises Group, MNE Group
23 最終母公司 Ultimate Parent Entity
24 代理母公司送
交成員 Surrogate Parent Entity
25
跨國企業與稅
捐機關移轉訂
價指導原則
Transfer Pricing Guidelines for Multinational
Enterprises and Tax Administrations
26 租稅規劃 Tax Planning
27 集團間勞務 Intra-group Services
28 一次性移轉
訂價調整 One-Time Transfer Pricing Adjustment
29 資本稀釋 Thin Capitalization
30 負債占業主權
益比率 Debt-to-equity Ratio
31 受控外國企業 Controlled Foreign Companies, CFC
32 實際管理處所 Place of Effective Management, PEM
33 管理處所 Place of Management
34 防杜避稅措施 Anti-tax Avoidance Measures
35 雙重課稅 Double Taxation
36 消除雙重課稅 Elimination of Double Taxation
37 租稅協定 Tax Treaty
38 全面性租稅協
定， Comprehensive Income Tax Agreement
16
全面性所得稅
協定
39 海空運輸單項
所得稅協定
International Transportation Income Tax
Agreement
40 稅約範本 Model Tax Conventions
41 透視課稅 Fiscally Transparent
42 雙重居住者公
司
Dual Resident Company
43 破除僵局原則 Tie Breaker Rule
44 常設機構 Permanent Establishment
45 合約分割 Splitting-up of Contract
46 分解活動 Fragmentation of Activities
47 緊密關係企業 Closely Related Enterprise
48 引力原則 Force of Attraction
49 營業利潤 Business Profit
50 經認可 OECD
方法 Authorized OECD Approach, AOA
51 內部往來 Internal Dealings
52 相對應調整 Corresponding Adjustment
53 受益所有人 Beneficial Owner
54 代理人 Agent
55 代名人 Nominee
56 導管公司 Conduit Company
57 財務導管實體 Conduit Financing Entity
58 集合投資工具 Collective Investment Vehicle, CIV
59 代名信託 Nominee Trust
60 無差別待遇 Non-discrimination
61 相互協議程序 Mutual Agreement Procedure, MAP
62 雙邊預先訂價
協議
Bilateral Advance Pricing Arrangement,
BAPA
63 資訊交換 Exchange of Information
64 個案資訊交換 Exchange of Information on Request, EOIR
65 自發資訊交換 Spontaneous Exchange of Information, SEOI
66 自動資訊交換 Automatic Exchange of Information, AEOI
67 租稅保密 Tax Secrecy
68 防止濫用 Anti-abuse
69 協定競購 Treaty Shopping
70 利益限制 Limitation on Benefits, LOB
71 主要目的測試 Principal Purpose Test, PPT
72 議定書 Protocol
73 稅基侵蝕及利
潤移轉 Base Erosion and Profit Shifting, BEPS
所得稅
(國際租稅)
Income Tax
(International
Taxation)
17
74 經濟合作暨發
展組織
Organisation for Economic Co-operation and
Development, OECD
75
亞洲稅務行政
及研究組織
Study Group on Asian Tax Administration and
Research, SGATAR
76 國際財政文獻
局
International Bureau of Fiscal Documentation,
IBFD
77 亞洲稅務論壇 Asia Tax Forum
78 國際租稅及投
資中心
The International Tax and Investment Center,
ITIC
79 維也納條約法
公約
Vienna Convention on the Law of Treaties,
VCLT
80 多邊稅務行政
互助公約
Multilateral Convention on Mutual
Administrative Assistance in Tax Matters,
MAC
81
多邊導入防止
稅基侵蝕及利
潤移轉租稅協
定相關措施公
約
Multilateral Convention to Implement Tax
Treaty Related Measures to Prevent Base
Erosion and Profit Shifting, MLI
82 稅務資訊交換
協定 Tax Information Exchange Agreement, TIEA
83 多邊主管機關
協定
Multilateral Competent Authority Agreement,
MCAA
84 主管機關協定 Competent Authority Agreement, CAA
85
金融帳戶資訊
共同申報及盡
職審查準則
Common Standard on Reporting and Due
Diligence for Financial Account Information,
CRS
86
稅務資訊透明
及交換全球論
壇
Global Forum on Transparency and Exchange
of Information for Tax Purposes
87 自我證明文件 Self-certification
88 稅務識別碼 Tax Identification Number, TIN
89 申報金融機構 Reporting Financial Institution
90 應申報國居住
者
Reportable Person
91 應申報帳戶 Reportable Account
92 積極非金融機
構實體 Active Non-financial Entity (Active NFE)
93 消極非金融機
構實體 Passive Non-financial Entity (Passive NFE)
94 具控制權之人 Controlling Person
1 古典課稅制 Classical Tax System
所得稅
(國際租稅)
Income Tax
(Internationa
l Taxation)
18
所得稅
(其他)
Income Tax
(Miscellaneous)
2 負所得稅 Negative Income Tax
3 視同利息 Deemed Interest
4 估價原則 Valuation Principle
5 資本取得稅 Capital Acquisitions Tax
6 資本財 Capital Goods
7 過渡時期協議 Transitional Arrangements
8 補充核定 Supplemental Assessment
9 技術作價入股 Stock from Technology Investment
10 稅式支出 Tax Expenditure
11 多層次傳銷 Multiple-level Marketing
12 邊際稅率 Marginal Rates
13 平均稅率 Average Rate
14 出口補貼 Export Subsidies
15 出口退稅 Export Rebate
16 加工出口區 Export Processing Zone
17 免稅出口區 Duty Free Export Processing Zone
18 科學園區 Science Parks
19 多階段課稅 Multi-stage Taxation
20 防杜欠稅措施 Anti-tax Delinquency Measures
21 來源規則 Source Rule
22 租稅轉嫁 Tax Shifting, Shifting of Taxes
23 租稅調合 Harmonization of Tax
24 稅務代理人 Tax Agent
25 納稅依從度 Tax Compliance
26 財政住所 Fiscal Residence
27 超級權利金 Super Royalty
28 經濟利益團體 Economic Interest Group, EIG
29 遠期外匯交易 Forward Foreign Exchange Transactions
30 遠期利率協議 Forward Rate Agreement
31 課稅期間 Taxable Period
32 課稅稅基 Taxable Base
33 課稅價格 Taxable Value
34 聯合申報 Joint Return
35 聯合核課 Joint Assessment
36 課稅領域 Tax Territories
37 行政程序 Administrative Procedures
38 違章審理 Review of Referred Cases of Tax Misconduct,
Violation, and Fraud
39 欠稅清理及執
行
Tax Arrears Collection and Enforcement
40 不得上訴案件 Cases not Permitted to Appeal
19
營業稅
Value-added and
Non-value-added
Business Tax
1 銷售貨物 Sale of Goods
2
在中華民國境
內銷售貨物
Sale of Goods within the Territory of the
Republic of China
3 銷售勞務 Sale of Services
4
在中華民國境
內銷售勞務
Sale of Services within the Territory of the
Republic of China
5 進口貨物 Imported Goods
6 納稅義務人 Taxpayer
7 營業人 Business Entity
8 固定營業場所 Fixed Place of Business
9 視為銷售 Deemed as a Sale
10 零稅率 Zero-tax-rate
11 遠洋漁船 Deep Sea Fishing Boats
12 免徵營業稅 Exemption from Business Tax
13 放棄適用免稅 Waiver of Tax Exemption (Option to Be
Taxed)
14 合作社 Cooperative
15 一般稅額計算 General Tax Computation
16 特種稅額計算 Special Tax Computation
17 特種飲食業 Special Food and Beverage Services
Enterprises
18 有娛樂節目之
餐飲業
Restaurants Providing Entertaining Show
Programs
19 小規模營業人 Small-scale Business Entities
20 免予申報銷售
額之營業人
A Business Entity Exempted from Filing Sales
Amounts
21 查定課徵 Assessed by the Tax Authority for Business
Tax
22 貣徵點 Tax Threshold, Minimum Taxable Sales
Amount
23 兼營營業人 Dual-status Business Entities
24 不得扣抵比例 Non-deductible Ratio
25 比例扣抵法 Proportional Deduction Method
26 直接扣抵法 Direct Deduction Method
27 銷售額 Sales Amounts
28 銷項稅額 Output Tax
29 進項稅額 Input Tax
30 自用乘人小汽
車
Passenger Cars for Personal Use
31 進項憑證 Input Documentary Evidence
32 溢付稅額 Amount of Overpaid Business Tax
33 留抵稅額 Offset Against Business Tax Payable
20
34 銷項憑證 Output Documentary Evidence
35 二聯式統一發
票
Duplicate Uniform Invoices
36 三聯式統一發
票
Triplicate Uniform Invoices
37 特種統一發票 Special Uniform Invoices
38 收銀機統一發
票
Cash Register Uniform Invoices
39 電子計算機統
一發票 Computer Uniform Invoices
40 代收代付 Collection and Payment on Behalf of Another
Party
41 設籍課稅 Setting up of a Taxpayer Registration File
42 媒體申報 Filing via Electronic Media
43 總分支機構合
併申報
Consolidated Tax Return for Headquarters and
Branches
44 滯報金 Belated Reporting Surcharge
45 怠報金 Non-reporting Surcharge
46 虛報進項稅額 Input Tax Falsely Reported
47 開立不實統一
發票營業人
Business Entity Issuing False Uniform
Invoices
48
兼營營業人營
業稅額調整計
算表
Table for the Adjustment and Computation of
Business Tax for Dual-status Business Entities
49
兼營營業人採
用直接扣抵法
購買國外勞務
應納營業稅額
計算表
Table for the Computation of Business Tax
Payable on the Purchase of Foreign Services
for Dual-status Business Entities Applying the
Direct Deduction Method
50 委託書(代辦營
業稅相關事項)
Authorization Letter (For Services Provided by
Business Agent Acting in Business-tax-related
Matters)
51 提前使用統一
發票申請書
Application Form for Pre-use of Uniform
Invoices
52
營業人使用電
子計算機統一
發票申請書
Application Form for the Use of Computer
Uniform Invoices by Business Entities
53
使用收銀機開
立統一發票申
請書
Application Form for the Use of Cash Register
Uniform Invoices
54 遺失統一發票
申請書
Application Form for the Report of the Loss of
Uniform Invoices
營業稅
Value-added
and Nonvalue-added
Business Tax
21
55
媒體申報申請
書
Application Form for Filing via Electronic
Media
56
營業稅(使用、
異動、取消)直
撥劃撥退稅同
意書
Letter of Consent for Direct Deposit/Postal
Giro of Business Tax Refunds (Use,
Alterations, Cancel)
57 統一發票集中
購買申請書
Application Form for the Volume Purchase of
Uniform Invoices
58 統一發票集中
購買委託書
Authorization Letter for the Volume Purchase
of Uniform Invoices
59 營業人申請由
總機構彙總申
報進銷項媒體
資料申請書
Application Form for the Consolidated Filing
of Input/Output via Electronic Media by the
Headquarters of Business Entities
60
代理營業人申
請營業稅進銷
項資料媒體申
報函
Application for Business Agent for Filing of
Input/Output of Business Tax via Electronic
Media
61
代理營業人網
路整批申報營
業稅申請書
Application for Business Agent for Bulk Filing
of Business Tax via Internet
62 營業人銷售額
與稅額申報書
Declaration of Sales and Business Tax by a
Business Entity
63 營業稅繳款書 Business Tax Payment Notice
64
營業人申報固
定資產退稅清
單
List of Fixed Assets for Tax Refund Claimed
by Business Entity
65
營業人銷貨退
回(進貨退出)或
折讓證明單
Certificate of Sales/Purchases Returns or
Allowances on Merchandise Sold/Purchased
by a Business Entity
66 海關退還溢繳
營業稅申報單
Declaration of Overpaid Business Tax
Returned by the Customs
67
營業人申報適
用零稅率銷售
額清單
List of Sales for Goods and Services Sold by a
Business Entity at Zero-tax-rate
68
兼營營業人採
用直接扣抵法--
進項稅額分攤
明細表
Table for the Breakdown of the Input Tax of
Dual-status Business Entities Applying the
Direct Deduction Method
69
兼營營業人採
用直接扣抵法
營業稅額調整
Table for the Adjustment and Computation of
the Business Tax of Dual-status Business
Entities Applying the Direct Deduction
營業稅
Value-added
and Nonvalue-added
Business Tax
22
計算表 Method
70 網路申報 Filing via Internet
71 營利事業統一
編號(統一編號)
Business Administration Number (BAN)
72 統一發票購買
證
Uniform Invoices Purchase Certificate
73 稅籍編號 Logic Serial Number (Tax Serial Number)
74 免稅貨物或勞
務
Tax-exempt Goods or Services
75 零稅率銷售額 Zero-tax-rate Sales Amount
76 外匯水單 Remittance Slip
77 網路銷售專用 For sale via Internet only
78 網路申購統一
發票 Purchase of Uniform Invoices via Internet
79 電子發票 Electronic Uniform Invoices
80 電子發票整合
服務平台 E-invoices Platform
81
營業人購買舊
乘人小汽車及
機車進項憑證
證明表
Input Documentary Evidence Table of
Business Entity Purchasing Used Passenger
Car and Motorcycle
82 營業稅簡易稅
籍登記制度 Simplified VAT Registration System
83 稅籍登記 Taxation Registration
84 加值稅 Value-added Tax
85 加值稅扣抵 Credit for VAT
86 零售階段銷售
稅
Retail Sales Tax
87 保稅貨物 Bonded Goods
88 保稅區 Bonded Zone
89 保稅區營業人 Bonded Zone Business Entity
90 課稅區營業人 Taxable Zone Business Entity
91 供營運之貨物
或勞務 Goods or Services for Its Operational Use
92 展覽或臨時商
務活動 Exhibitions or Temporary Business Activities
93
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
Application for VAT Refund by Foreign
Enterprises, Institutions, Organizations, or
Associations Engaging in Exhibitions or
Temporary Business Activities within the
Territory of the ROC
營業稅
Value-added
and Nonvalue-added
Business Tax
23
值型營業稅退
稅申請書
94 從事參加展覽
或臨時商務活
動貣訖期間參
與人員及應稅
憑證明細表
Detailed Statement of the Period of the
Exhibitions or Temporary Business Activities,
Participating Personnel and Documentary
Evidence
95
退稅申請應檢
視事項自我審
核表
Checklist of Items for Inclusion in the
Application for VAT Refunds
96 逆向課稅機制 Reverse Charge Mechanism
97 雲端發票 Cloud Invoices
98 載具 Carrier
99 買受人 Buyer
100 委託代銷 Consign Goods to Others for Sale
101 受託代銷 Sell Consigned Goods
102 外銷貨物 Exported Goods
103 時價 Market Price
104 普通收據 Ordinary Receipt
105 統一發票明細
表
Detailed List of Uniform Invoices Used
106 銷售電子勞務
之境外電商
Foreign Suppliers Selling Cross-Border
Electronic Services
107 境內自然人 Domestic Individuals
貨物稅
Commodity Tax
1 貨物稅 Commodity Tax
2 應稅貨物 Taxable Goods
3 免稅貨物 Tax Exempt Goods
4 納稅義務人 Taxpayer
5 產製 Manufactured
6 委託代製 Manufactured on a Consign Basis
7 產製廠商 Manufacturer
8 免稅採購 Purchasing of Tax-exempt Raw Materials
9 軍用免稅 Tax-exempt Military Goods
10 從價徵收 Taxed on an Ad Valorem Basis
11 從量徵收 Taxed on a Specific Basis
12 應徵稅額 Taxable Amount
13 橡膠輪胎 Rubber Tires
14
大客車、大貨車
使用之橡膠輪
胎
Rubber Tires for Buses and Trucks
15 卜特蘭一型水
泥
Portland I Cement
營業稅
Value-added
and Nonvalue-added
Business Tax
24
16 卜特蘭高爐水
泥
Portland Blast-furnace Slag Cement
17 代水泥 Cement Substitutes
18 水泥熟料 Cement Clinkers
19 飛灰水泥 Fly Ashes Cement
20 散裝水泥 Bulk Cement
21 白水泥或有色
水泥 White or Colored Cement
22 土灰水泥 Soil Ashes Cement
23 設廠機製 Factory Machine-made
24 清涼飲料品 Cold Drinks
25 純天然果汁 Pure Natural Fruit Juice
26 純天然蔬菜汁 Pure Natural Vegetable Juice
27 濃縮果汁 Concentrated Fruit Juice
28 天然果蔬汁 Natural Fruit/Vegetable Juice
29 稀釋天然果蔬
汁
Diluted Natural Fruit/Vegetable Juice
30 食品添加物 Food Additives
31 乳品 Dairy Products
32 調味乳、發酵乳 Flavoured Milk (Fermented Milk)
33 國家標準 The National Standard
34 平板玻璃 Flat-glass
35 導電玻璃 Electrification Glass (Conductive Glass)
36 汽油 Gasoline
37 柴油 Diesel Oil
38 煤油 Kerosene
39 航空燃油 Fuel Oil for Aircraft
40 燃料油 Fuel Oil
41 溶劑油 Dissolving Oil
42 液化石油氣 Liquefied Petroleum Gas
43 電器類 Electric Appliances
44 中央系統型冷
暖氣機之主機 Air Handling Units
45 音響組件 Stereophonic Components
46 小客車 Passenger Sedans
47 貨車 Trucks
48 客貨兩用車 Passenger-cargo Cars
49 供研究發展用
之進口車輛
Vehicles Imported for Use in Technical
Research and Development
50 特種車輛 Special Purpose Vehicles
51 農地搬運車 Tractors Equipped with Farming Equipment
52 完稅價格 Taxable Value
貨物稅
Commodity
Tax
25
53 包裝從物價格 Related Packing Costs
54 出廠價格 Ex-factory Price
55 銷售價格 Selling Price
56 批發商毛利 Wholesale Profits
57 通常價格 General Price
58 容器成本 Cost of Container
59 通常標準 General Standard
60 中央系統型冷
氣機 Central Air Conditioning Units
61 廠商登記 Manufacturer's Registration
62 保稅工廠 Bonded Factory
63 產品登記 Product Registration
64 產品統一編號 Product Numbers
65 照證 Certificates
66 替代照證 Substitutes of Certificates
67 計稅單位 Tax Unit
68 未稅倉庫 Untaxed Warehouse
69 未稅貨物移運 Movement of Untaxed Goods
70 滯報金 Belated Reporting Surcharge
71 怠報金 Non-reporting Surcharge
72 滯納金 Belated Surcharge
73 滯納利息 Belated Interest
74 實際成本 Actual Cost
75 先進先出法 The First-in, First-out Method
76 加權平均法 The Weighted Averaging Method
77 完稅照 Tax Payment Certificate
78 免稅照 Tax Exemption Certificate
79 臨時運單 Provisional Transport Certificate
80 保稅倉庫 Bonded Warehouse
81 汽缸 Cylinder
82 牽引機 Tractors
83 工程車 Engineering Vehicles
84 低底盤公共汽
車
Low Chassis Buses
85 天然氣公共汽
車
Gas Buses
86 油電混合動力
公共汽車 Hybrid Oil and Electric Buses
87 電動公共汽車 Electric Buses
88 身心障礙者復
康巴士 Rehabilitation Buses for the Disable
89 完全以電能為 Fully Electric-driven Passenger Vehicles
貨物稅
Commodity
Tax
26
動力之電動車
輛
90 油氣雙燃料車 Liquefied Petroleum Gas Passenger Vehicles
91
證劵交易及期貨
交易稅
Securities
Transaction and
Futures
Transaction Tax
1 證券交易稅 Securities Transaction Tax
2 代徵人 Collecting Agents
3 受讓證券人 Securities Transferee
4 買賣交割 Trade Settlement
5 緩課股票 Tax-deferred Stocks
6 管理股票 Managed Stock
7
證券交易稅之
代徵獎金
Collecting Reward of the Securities
Transaction Tax
8 期貨交易稅 Futures Transaction Tax
9
期貨交易稅之
代徵人
Collecting Agent of the Futures Transaction
Tax
10 期貨交易稅之
代徵獎金
Collecting Reward of the Futures Transaction
Tax
11
_____年度證券
交易稅一般代
繳稅額繳款書
(限私人間直接
買賣有價證券
者使用)
Year ___ Tax Bill for Payment by the
Purchaser of Securities Transaction Tax
(Applicable to direct personal and/or
institutional securities transactions only)
12 股價類期貨契
約
Stock Index and Single Stock Futures
Contracts
13 利率類期貨契
約
Interest Rate Futures Contracts
14
選擇權契約或
期貨選擇權契
約
Option Contracts or Option Contracts on
Futures
15 其他期貨交易
契約 Other Futures Contracts
1 菸酒稅 Tobacco and Alcohol Tax
2 菸 Tobacco
3 酒 Alcohol
4 紙菸 Cigarettes
5 菸絲 Cut Tobacco
6 雪茄 Cigars
7 釀造酒類 Brewed Alcoholic Beverages
8 啤酒 Beer
9 蒸餾酒類 Distilled Spirits
10 再製酒類 Reprocessed Alcoholic Beverages
菸酒稅
Tobacco and
Alcohol Tax
27
11 米酒 Rice Wine
12 料理酒 Cooking Alcoholic Products
13 料理米酒 Cooking Rice Wine
14 其他酒類 Other Alcoholic Beverages
15 酒精 Ethyl Alcohol
16 工業用酒精 Industrial Use Ethyl Alcohol
17 酒精成分 Alcohol Content
18 未變性酒精 Un-denatured Ethyl Alcohol
19 已變性酒精 Denatured Ethyl Alcohol
20 含藥酒類 Medicated Alcohol
21 公賣利益 Monopoly Revenue
22 視為出廠 Being Deemed as Removal from the Factory
23 酒精性飲料 Alcoholic Beverages
24 釀造 Brewage
25 糖化 Saccharification
26 發酵 Fermentation
27 蒸餾 Distillation
28 酒母 Seed
29 酒糟 Stillage; Distillers Grain; Vinasse ; Grain;
Slopp; Dunder
30 白麴 White Qu
31 紅麴 Red Qu
32 健康福利捐 Health and Welfare Surcharge
印花稅
Stamp Tax
1
印花稅應稅憑
證
Taxable Documents for Stamp Tax
2 銀錢收據 Receipts for Monetary Payments
3 買賣動產契據 Deeds for Sale of Movables
4 承攬契據 Contracting Agreements
5 典賣契據 Contracts for Sale
6 讓受契據 Contracts for Transfer
7
分割不動產契
據
Contracts for Partition of Real Estate
8 貼花及註銷 Stamp Affixed and Cancelled
9 揭下重用 Removed for Reuse
10 彙總繳納 Paid by Filing a Collective Tax Return
特種貨物及勞務
稅
Specifically
Selected Goods
and Services Tax
1
特種貨物及勞
務稅 Specifically Selected Goods and Services Tax
2 特種貨物 Specifically Selected Goods
3 特種勞務 Specifically Selected Services
4 持有期間 Holding Period
5 銷售契約 Sales Contract
6 應稅特種貨物 Taxable Specifically Selected Goods
菸酒稅
Tobacco and
Alcohol Tax
28
7 免稅特種貨物 Tax-exempt Specifically Selected Goods
8 超輕型載具 Ultra-light Vehicles
遺產及贈與稅
Estate and Gift
Tax
1
經常居住中華
民國境內 Continuous Residence within the R.O.C.
2 贈與 Gift
3 以贈與論 Regarded as a Gift
4 遺產總額 Gross Estate
5
視為被繼承人
遺產 Regarded as Estate of the Decedent
6 遺產淨額 Net Taxable Estate
7
債權及其他請
求權不能收取
或行使
Unrecoverable or Unexercisable Claims
8 農業用地 Agricultural Land
9
不計入遺產總
額
Exclusions from the Gross Estate
10 不計入贈與總
額
Exclusions from the Total Amount of Gifts
11 贈與附有負擔 Liability Transferred Together with the Gift
12 課徵標的物 The Taxed Property
13 實物抵繳 Payment in Kind
14 確切納稅保證 Definitive Guarantee for Tax Payment
15 未結之案件 Unsettled Cases
16 切結書 Affidavit
17 遺產稅申報書/
說明書 Estate Tax Declaration Form / Instructions
18 贈與稅申報書/
說明書 Gift Tax Declaration Form / Instructions
19 遺產稅案件更
正申請書
Application Form for Corrections in an Estate
Tax Case
20 繼承系統表 Genealogical List of Inheritance
21 贈與稅案件更
正(撤銷)申請書
Application Form for Corrections
(Withdrawal) in a Gift Tax Case
22 遺產稅申報應
檢附文件
Documents which Should Be Submitted along
with an Estate Tax Declaration
23
遺產稅、贈與稅
各項證明核(補)
發申請書
Application Form for Issuance (Reissue) of
Estate/Gift Tax Certificates
24 遺產稅延期申
報申請書
Application Form for Extension to File Estate
Tax
25 主張買賣申請
書
Application Form of a Claim on Sales
29
26 分配剩餘財產
申請書
Application Form for Distribution of
Remaining Properties
27 實物抵繳-不動
產財產清單 Payment in Kind-list of Real Property
28 遺產稅延期申
報
Extension for Filing Estate Tax
29 贈與稅延期申
報
Extension for Filing
Gift Tax
30 遺囑執行人 Executor of the Will
31 繼承人 Heir
32 受遺贈人 Legatee
33 債權 Rights of Claim
34 遺產管理人 Estate Administrator
35 法定代理人 Legal Representative
36 監護人 Guardian
土地稅
Land Tax
1 土地稅 Land Tax
2 累進貣點地價 Starting Cumulative Value (SCV)
3 抵價地
Land in Lieu of Compensation which the
Landowner Is Entitled for the Value of Land
Reguisitioned under Zone Expropriation
4 抵費地
Land in Lieu of Expenditure which Shall Be
Born by the Landowner After Reconsolidation
of Land
5
公共設施保留
地
Land Reserved for Public Facilities
6 申報地價 Declared Land Value
7
土地漲價總數
額
Total Amount of Land Value Increment
8 原規定地價 The Original Decreed Land Value
9 前次移轉現值 The Previous Transfer Value
10 空地 Vacant Lot
11 自用住宅用地 Self-use Residential Land
12 自耕農地 Self-tilled Agricultural Land
13 公告現值 Assessed Present Value
14 私有土地 Private Land
15 公有土地 Public Land
16
土地增值稅自
用住宅用地重
購退稅
The Land Value Increment Tax Refunded to
Landowner Due to Reacquisition of Self-use
Residential Land
17 都市土地 Urban Land
18 農業用地 Agricultural Land
遺產及贈與
稅
Estate and
Gift Tax
30
19 非都市土地 Non-urban Land
20 工業用地 Industrial Land
房屋稅
House Tax
1 房屋稅 House Tax
2 承租人 Tenant
3 不堪居住 Uninhabitable
4
未滿一個月不
計房屋稅
No House Tax Shall Be Levied for any Period
Shorter Than One Month
5
合法登記之工
廠
Duly-registered Factory
6
非自住住家用
房屋
A House Used for Residential Purposes But
Not Occupied by the Owner, His or Her
Spouse or Relatives of Direct Lineage of the
Household
7 典權人 Dien-holder
8 典權 Dien Right
9 自住房屋
A House Used for Residential Purpose by the
Owner, His or Her Spouse or Relatives of
Direct Lineage of the Household
10 供公益出租人
出租使用房屋
A House Leased for Public Welfare Purpose
by a Landlord
11 房屋所有人 House-owner
12 房屋建造完成 Completed Construction of House
13 房屋現值 Current Value of a House
14 房屋標準價格 Standard Value of a House
15 供人民團體等
非營業用房屋
A House Used for the Operation of Non-profit
Civic Organizations
16 建造執照 Construction License
17 使用執照 License of Permit
18 建築物 Building
19 面積 Area
20 貣造人 Builder
21 毀損面積 The Area which was Destroyed
22 營業用房屋 A House Used For Business Purpose
契稅
Deed Tax
1 契稅 Deed Tax
2 公證 Notarized Certificate
3 分割 Partition
4 占有 Possession
5 交換 Exchange
6 共有 Co-owned
7 判決確定日 The Date of Final Judgment Rendered by the
Court
8 承典 Creation of Dien
31
9
契稅申報貣算
日
The Starting Date for Filing of Deed Tax
10 契價 The Value of a Deed
11 怠報金 Delinquent Reporting Surcharge
12 匿報契稅 Evasion of the Reporting of Deed Tax
13 區分所有 The Portion of Strata Titled
14 短報 Under-reports
15 買賣 A Sale
16 贈與 A Bestowal or a Donation
17 權利變更登記 Registration of the Transfer of the Title Right
18 變更貣造人 A Change in the Name of the Builder
使用牌照稅
Vehicle License
Tax
1 使用牌照稅 Vehicle License Tax
2 交通工具 Transportation Equipment
3 汽缸總排氣量 Total Cylinder Displacement Volume
4
軍隊裝備編制
內之交通工具 Military T/O Transportation Equipment
5
公共團體設立
之醫院 Public Hospitals
6
裝配之交通工
具
Assembled Transportation Equipment
7
利用非交通工
具之設備 Using Non-transportation Equipment
8
專供公共安全
使用之交通工
具
Transportation Equipment Used Exclusively
for the Purpose of Public Safety
9
專供衛生使用
之交通工具
Transportation Equipment Used Exclusively
for the Purpose of Public Health
10
供身心障礙者
使用之交通工
具
Transportation Equipment Used by Mentally
or Physically Disabled Persons
11 臨時牌照及試
車車牌
Temporary License and License for
Automobile Testing
12 逾期使用 Use of an Expired License
13 移用使用牌照 A Vehicle License Used for Another Vehicle
娛樂稅
Amusement Tax
1 娛樂稅 Amusement Tax
2 代徵人 Collecting Agent
3 技藝表演 Acrobatics Show
4 競技比賽 Competitions of Skill and Other Contests
5
其他提供娛樂
設施
Other places, facilities or activities that
Provide Facilities for Recreation or
Entertainment
6 公益慈善演出 Activities for Public Interest and Charity
契稅
Deed Tax
32
7 代徵 Tax Collection by an Agent
8 代徵獎勵金 Reward for Tax Collecting Agents
稅捐稽徵法
Tax Collection
Act
1 稅捐稽徵法 Tax Collection Act
2
稅捐稽徵法施
行細則 Enforcement Rules of the Tax Collection Act
3 稅捐 Tax
4 稅捐法定主義 Principle of Taxation by Law
5 互惠免稅 Reciprocal Tax Exemption
6
稅捐優先受償
權
Priority in the Collection of Taxes Over
General Claims by Creditors
7 破產財團 Bankruptcy Estate
8 破產債權 Obligatory Claim Against the Bankruptcy
9 別除權 Right of Exclusion
10 破產財團費用 Expense of the Bankruptcy Estate
11 破產財團債務 Debts of the Bankruptcy Estate
12 公司重整 Company Reorganization
13 重整債權 An Obligatory Claim Against the
Reorganization of the Company
14 重整債務 Debts Incurred During Company
Reorganization
15 緩繳 Deferred Payment of Taxes
16 相當擔保 Equivalent Collateral
17 納稅義務人權
益之保護 The Protection of Taxpayer’s Rights
18 共有財產 Jointly-owned Property
19 分別共有 Co-owned
20 公同共有 Owned-in-common
21 公司合併 Company Merger
22 概括承受 General Assumption
23 繳納通知文書 Tax Payment Notice
24 繳納期限 Deadline for the Payment of the Tax
25 查對更正 Check and Correction
26 送達 Service of Documents
27 寄存送達
Service of Documents by Mail to the Location
of the Competent Autonomous or Police
Authorities
28 公示送達 Service of Documents by Publication
29 應受送達人 A Person to Whom the Service of Documents
Is Attempted
33
30 委託送達 Service of Documents by a Government
Organization Entrusted
31 補充送達 Supplementary Service of Documents
32 滯納金 Belated Surcharge
33 核課期間 Assessment Period
34 徵收期間 Collection Period
35 參與分配 Participate in the Distribution of the Proceeds
from the Court-enforced Sale of a Property
36 稅捐保全 Tax Safeguards
37 禁止財產處分 Prohibited from the Disposal of Property
38 限制出境 Restriction on Leaving the ROC
39 提前徵收 Collection Prior to the Statutory Date of the
Amount to Be Paid in Taxes Falls Due
40 溢繳退稅 Refund of Overpaid Tax
41 退稅抵欠 Offset the Refundable Taxes Payable Against
the Delinquent Taxes Receivable
42 搜索 Search
43 扣押 Seizure
44 課稅資料保密 Preserve the Confidentiality of Taxation
Information
45 執行名義 A Ground for Execution
46 稅捐行政救濟 Administrative Remedies
47 復查 Recheck
48 撤銷重核 Cancel and Reassess
49 稅務協談 Meeting to Resolve Disputes in Taxation
Cases
50 代徵 Taxes Collection by Agent
51 強制執行 Compulsory Execution
52 拘提管收 Arrested and Taken into Custody
53 暫緩移送執行 Deferral of the Compulsory Execution
54 停止執行 Cessation of the Compulsory Execution
55 租稅罰 Tax-related Punishment
56 租稅刑罰 Tax-related Penal Punishment
57 行為罰 Punishment for Violation of a Duty to Act in
Relation to the Tax Law
58 漏稅罰 Punishment for Tax Evasion
59 擇一從重處罰 Imposition of the Severest of the Punishments
60 自動補報補繳
免罰
Remitted from Punishment on Presentation of
a Supplementary Tax Declaration and a
Payment of Taxes
稅捐稽徵法
Tax
Collection
Act
34
61 減免處罰 Mitigate or Remit the Punishment
62 從新從輕原則 The Principle of Applying the Newer or the
More Lenient Law
63 裁罰金額倍數
參考表
Reference Table for Fines and Multiples of
Punishments
64 準用 Apply Mutatis Mutandis
65 全國財產資料
查詢申請書
Application Form for Inquiry into Taxpayer’s
Nationwide Property Information
66
債權人查調債
務人課稅資料
申請書
Application Form for Creditor Inquiring about
the Taxation Information of Debtor
67 檢舉逃漏稅獎
金
The Reward for an Informant or Accuser
Providing Information Regarding Tax Evasion
68 支付命令 Payment Order
69 債權憑證 Certificate of the Obligatory Claim
70 本票 Promissory Note
71 假扣押 Provisional Attachment
72 假處分 Provisional Injunction
73 假執行 Provisional Execution
74 調解筆錄 Mediation Record
75 和解筆錄 Settlement Record
76 實質課稅原則 The Principle of Substantive Taxation
77 協力義務 The Obligation of Taxpayers to Assist by
Reporting the Required Information
78 清算人 Liquidator
79 清算 Liquidation
80 租稅規避 Tax Avoidance
記帳士法
Certified Public
Bookkeeper Act
1 記帳士 Certified Public Bookkeeper
2
記帳士登錄表
申請書
Application Form for Registration of Certified
Public Bookkeeper
3 記帳士履歷表 Resume of Certified Public Bookkeeper
4 記帳士登錄表 Registration Form for Certified Public
Bookkeeper
5
記帳士登錄(登
記)事項變更申
請書
Application Form for Modification of the
Registration of Certified Public Bookkeeper
6
記帳士註銷登
錄申請書
Application Form for Revoking the
Registration of Certified Public Bookkeeper
7
記帳及報稅代
理人 Bookkeeper and Tax Return Filing Agent
8 記帳及報稅代 Application Form for Practice Registration of
稅捐稽徵法
Tax
Collection
Act
35
理人執業登錄
申請書
Bookkeeper and Tax Return Filing Agent
9 記帳及報稅代
理人登錄(記)、
變更登錄(記)卡
Registration (or Modifying Registration ) Card
for Bookkeeper and Tax Return Filing Agent
10 客戶審查 Customer Due Diligence(CDD)
11 打擊資恐 Countering the Financing of Terrorism(CFT)
12 防制洗錢 Anti-money Laundering(AML)
13 重要政治性職
務人士 Politically Exposed Person(PEP)
14 風險基礎方法 Risk-based Approach(RBA)
15 疑似洗錢或資
恐交易報告 Suspicious Transaction Report(STR)
16 實質受益人 Beneficial Owner(BO)
17 指定之非金融
事業或人員
Designated Non-Financial Business or
Profession(DNFBP)
納稅者權利保護
法
The Taxpayer
Rights Protection
Act
1
納稅者權利保
護法 The Taxpayer Rights Protection Act
2
納稅者權利保
護法施行細則
Enforcement Rules of the Taxpayer Rights
Protection Act
3 稅務專業法庭 Taxation Special Tribunal
4
納稅者權利保
護諮詢會
Taxpayer Rights Protection Advisory
Committee
5
納稅者權利保
護官 Taxpayer Ombudsman
6 推計課稅 Tax Estimation
7 基本生活費 The Expense for Maintaining the Basic Living
稅務行政
Tax
Administration
1
晶片金融卡繳
稅
Tax Payment by Financial Chip Card
2 便利商店繳稅 Tax Payment at Convenience Stores
3
自動櫃員機轉
帳繳稅 Tax Payment by ATM Transfer
4 信用卡繳稅 Tax Payment by Credit Card
5 約定轉帳繳稅 Tax Payment by Designated Account Transfer
6
電話語音及網
際網路轉帳繳
稅
Tax Payment by Phone or E-transactions from
Current or Savings Accounts
7
活期(儲蓄)存款
帳戶轉帳繳稅
Tax Payment by Current(Savings)Deposit
Account Transfer
8 戶籍謄本 Household Registration Transcript
9 除戶戶籍謄本 Household Registration Cancellation
記帳士法
Certified
Public
Bookkeeper
Act
36
Transcript
10 全功能櫃檯 General Service Counter
11 電子申報 Electronic Filing, E-filing
稅務行政
Tax
Administratio
n
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