1、Guides For Foreign Taxpayers外僑與綜合所得稅Article 1 The Alien Individual Income Tax and the Period of Residence.第1題：外僑綜合所得稅與居留期間的關係1-1 Non-Residents of the Republic of China 1-1非中華民國境內居住之個人：a. For an individual who stays in the Republic of China not more than 90 days within a taxable year (Jan. 1 to Dec.
2、31), the income derived from sources in the Republic of China shall be withheld according to the withholding rate (see Article 15) and paid at the respective sources. The taxpayer need not file an income tax return. a. 同一課稅年度（1月1日至12月31日）內，在華居留不超過90天者，其中華民國來源之扣繳所得，由扣繳義務人依規定扣繳率（參考第15題內容）就源扣繳，無庸申報；其中華
3、民國來源之非屬扣繳範圍之所得，應於離境前辦理申報納稅。b. For an individual who stays in the Republic of China over 90 days but less than 183 days within the same taxable year, individual income tax shall be declared and computed according to the withholding rate (see Article 15) on his remuneration derived within or outside t
4、he Republic of China for his services rendered in the ROC. b.同一課稅年度內，在華居留合計超過90天未滿183天者，其中華民國來源之扣繳所得，由扣繳義務人就源扣繳，其非屬扣繳範圍之所得（包括因在中華民國境內提供勞務而自境外雇主取得之勞務報酬），自行依規定扣繳率申報納稅。1-2 Residents of the Republic of China 1-2中華民國境內居住之個人：a. An individual who stays in the Republic of China for 183 days or more within a
5、 taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate (See Article 14) on the amount of his net consolidated income (taxable income) which shall be the annual gross consolidated income (including the various incomes derived within
6、the ROC and the remuneration derived outside the ROC for service rendered in the ROC) minus the exemptions and deductions. a. 同一課稅年度內，在華居留合計滿183天者，即為中華民國境內居住之個人，應將該年度在中華民國境內取得之各類所得，及因在中華民國境內提供勞務而自境外雇主取得之勞務報酬等總計，減除免稅額及扣除額後之綜合所得淨額，依累進稅率（請參考第14題內容）申報繳納綜合所得稅。b. The completion of e-Learning Platform enab
7、les the offering of lessons on taxation-related professional knowledge, so that the general public may download learning materials; perform online registration and online learning.b. 上年度為居住者，繼續居住至次年度離境而未於該年度返華者，不論該年度居留天數是否滿183天，仍應按居住者辦理結算申報納稅。Article 2. Income from sources in the Republic of China第2
8、題：中華民國來源所得2-1 Dividends distributed by companies incorporated and registered in accordance with the Company Law of the Republic of China and by foreign companies authorized by the Government of the Republic of China to operate within the Republic of China. 2-1依中華民國公司法規定設立登記成立之公司，或經中華民國政府認許在中華民國境內營業之
9、外國公司所分配之股利。2-2 Profits distributed by profit-seeking enterprises organized in the form of a cooperative or a partnership within the Republic of China. 2-2中華民國境內之合作社或合夥組織營利事業所分配之盈餘。2-3 Remunerations for services rendered by an individual within the Republic of China. Income derived from employer(s) o
10、utside the Republic of China for services rendered in the Republic of China for those who have stayed in the Republic of China over 90 days within one taxable year. 2-3個人在中華民國境內提供勞務之報酬。如於一課稅年度內在中華民國境內居留合計超過90天者，其自中華民國境外雇主所取得之勞務報酬亦屬之。2-4 Professional fees for performance or services rendered by the p
11、ractitioner of a profession within the Republic of China. 2-4執行業務者在中華民國境內執行業務之業務或演技收入。2-5 Interest obtained from governments of various levels of the Republic of China, from juristic persons within the Republic of China and from individuals residing in the Republic of China. 2-5自中華民國各級政府、中華民國境內之法人及中
12、華民國境內居住之個人所取得之利息。2-6 Rentals obtained from lease of property situated within the Republic of China. 2-6在中華民國境內之財產因租賃而取得之租金。2-7 Royalties obtained from patents, trademarks, copyrights, secret devices and franchises by virtue of their being made available for use by other persons within the Republic o
13、f China. 2-7專利權、商標權、著作權、秘密方法及各種特許權利，因在中華民國境內供他人使用所取得之權利金。2-8 Gains from the transaction in properties and rights within the Republic of China. 2-8在中華民國境內財產交易之增益。2-9 Profits from the operation of industry, commerce, agriculture, forestry, fishery, animal husbandry, mining, and metallurgy enterprises
14、within the Republic of China. 2-9在中華民國境內經營工商、農林、漁牧、礦冶等業之盈餘。2-10 Prizes and awards obtained from participating in various contests of skill, games or lotteries, etc. in the Republic of China. 2-10在中華民國境內參加各種競技、競賽、機會中獎等之獎金或給與。2-11Payments for retirement, severance, resignation, or pensions not includi
15、ng insurance payments provided that such disbursements do not include payments from periodically withheld amounts of salaries and resulting interest. 2-11個人領取的退休金、資遣費、退職金、離職金、終身俸及非屬保險給付的養老金等所得。但個人領取歷年自薪資所得中自行繳付儲金之部分及其孳息，不在此限。2-12 Any other income obtained within the territory of the Republic of Chin
16、a.2-12在中華民國境內取得之其他收益。Article 3 . Definition of Taxable Year第3題：課稅年度之定義A full year from Jan. 1 through Dec. 31 is a Taxable Year.自1月1日起至同年12月31日止為一課稅年度。Article 4. Computation of Residence.第4題 居留日數之計算The computation of the resident period of an alien in the ROC is based in the date stamped on his or h
17、er passport. If an alien enters and exits this country a number of times within a taxable year, the resident period shall be accumulated.外僑在華居留日數係以護照入出境章戳日期為準（始日不計末日計），如一課稅年度內入出境多次者，累積計算。Article 5 . Determination of Income.第5題 所得之認定5-1 Not more than 90 days: 5-1未超過90天：a. The income tax shall be with
18、held at the income sources or declared and taxed by withholding rate.a. 在中華民國境內取得各類所得，由給付人依法扣繳或自行據實申報綜合所得稅。b. The income tax shall be exempted for income derived from employer(s) outside the ROC. b. 自中華民國境外雇主取得之薪資所得，免課所得稅。5-2 More than 90 days: 5-2已超過90天：a. The income derived within the ROC shall be
19、 filed in accordance with a withholding statement, dividend voucher or as declared by the taxpayer.a. 中華民國境內取得各類所得，持扣繳憑單、股利憑單證明聯正本申報，或自行據實申報納稅。b. Income paid by an employer outside the territory of the ROC must also be reported by the taxpayer. The taxpayer will be required to submit a certificate o
20、f earnings notarized by the tax authorities concerned from the employer(s) outside the territory of the ROC. If a certificate from the tax authorities is not available, a notarized certificate issued by a CPA firm is acceptable. However, a photocopy of the license of the CPA who issues the certifica
21、te must also be submitted. b. 自中華民國境外取得薪資所得，應提出國外雇主給付所得之證明，並由當地稅務機關、公證人或合格會計師簽證（須檢附會計師之執照影本）後，送居留所在地國稅局以憑核定。Any income received in foreign currency should be calculated at the average foreign currency exchange rate. The exchange rates for 2006 are as follow. 納稅義務人之所得如為外幣者，應按該年度每單位外幣與新台幣之平均兌換金額計算為新台幣
22、。95年度之平均兌換金額如下：USD JPY AUD CAD EURO HKD KRW MYS PHL GBR SGP ZAF SWE CHE NZL THA IDN IND 美元: 32.4895日幣: 0.2776澳大利亞: 24.4975加幣: 28.6816歐元: 40.8791港幣: 4.1589韓幣: 0.0341馬來西亞: 8.8908菲披索: 0.6341英鎊: 60.0691新加坡: 20.4733南非: 4.7575瑞典: 4.4062瑞士: 25.9400紐西蘭: 21.0583泰銖: 0.8527印尼盾: 0.0035印度: 0.7197以色列: 7.3251编号：时间
23、：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第30页 共30页Article 6 . When is tax payment due ?第6題 納稅時間6-1 For an individual staying in the Republic of China for not more than 90 days, the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. Howe
24、ver, if one has income occurring from property transaction, occasional trade, interest from mortgages, etc., he should declare and pay tax before his departure. 6-1在華居留日數未超過90天者，其中華民國來源之扣繳所得，由扣繳義務人就源扣繳，無庸申報；如有非屬扣繳範圍之所得，應於離境前，辦理申報。6-2 For an individual staying in the Republic of China over 90 days bu
25、t less than 183 days the income tax payable shall be withheld directly at the time of payment by the withholder in accordance with the withholding rate. (The employer is responsible to prepare a Tax Withholding Statement for the taxpayer while he is filing a tax return.) Furthermore, income derived
26、from abroad for services rendered within the ROC, or any income which has no tax withholding statement to be prepared, such as the income occurring from property transaction, occasional trade, interest from mortgages, etc., should be declared and tax paid before departure. 6-2在華居留日數超過90天，而未滿183天者，其中
27、華民國來源之扣繳所得，由扣繳義務人就源扣繳，其非屬扣繳範圍之所得及因在中華民國境內提供勞務而自境外雇主取得之勞務報酬，應於離境前，辦理申報。6-3 Any individual staying in the Republic of China for 183 days or more shall, before May 31 of the current year, file the annual income tax return for the preceding year. However, any individual who intends to leave the territor
28、y of the ROC in the interim of the year, and will not return within the same year, shall file his income tax return one week before his/her departure.6-3在華居留日數滿183天而尚未離境者，應於次年度5月1日起至5月31日止，辦理上年度之結算申報。但若於年度中途離境者，則應於離境前一週，辦理當年度申報。Article 7 . Where to file the tax return?第7題 申報納稅之地點7-1 Please file your
29、 individual income tax return with the tax authority located in the district that is shown on your A.R.C. address. 7-1外僑納稅義務人應該向申報日當時居留地(依居留證登記地址)的國稅局辦理申報。7-21. Individuals residing in Taipei City should file their returns at the Foreign Taxpayers Section, Taipei National Tax Administration , M.O.F.
30、(No. 2, Sec.1, Jhonghua Road, Taipei 108, R.O.C.)TEL：(02)23113711 Ext.1116-1118 1. 居留地址在台北市之外僑，請到台北市中華路1段2號財政部台北市國稅局服務科外僑股申報。2. Individuals residing in Kaohsiung City should file their returns at the Foreign Taxpayers Section, Kaohsiung National Tax Administration , M.O.F. (No. 148,Guangjhou 1st st.
31、, Kaohsiung, R.O.C.)TEL：(07)7256600 Ext.8102,8210,8239 2. 居留地址在高雄市之外僑，請到高雄市苓雅區廣州一街148號財政部高雄市國稅局服務科外僑股申報。3. Other individuals residing in Taiwan should file their returns at the branch offices and service centers of the National Tax Administration.3. 居留地址在台灣省之外僑，請到各該地區的國稅局所屬分局、稽徵所申報。Article 8. If the
32、 income tax was initially paid and filed while the alien had stayed less than 183 days, and then the said alien continued to stay for more than 183 days in the same taxable year, how should his income tax be computed for that year?第 8 題 同一課稅年度中居留未滿183天，經扣繳或申報已繳納稅款，其後又繼續居留至滿183天者辦理申報之方式If the alien l
33、eft the Republic of China after he had been taxed at the flat rate for non-resident status, then returned in the same taxable year and continued to stay in the ROC up to 183 days or more, the tax payable for that year should be reassessed at the progressive rate for resident status. Tax previously p
34、aid could be credited.外僑在同一課稅年度中若已按非居住者適用之規定稅率納稅離境，嗣後在當年度再來華，合計居留日數已滿183天者，應改按居住者適用之規定稅率重新核算該年度之應納稅額，至於前已繳納該年度稅款，可以退抵。Article 9. What kinds of papers and documents should be submitted when filing individual income tax?第9題 申報時應攜帶之資料A valid passport, tax withholding statement, dividend voucher, certif
35、icate of residence and certificate of earnings paid abroad for services performed in the ROC are basic data. However, if a taxpayer with special qualifications wants to apply for tax exemptions or deductions, the proper documents of evidence should be submitted to the tax authorities for tax assessm
36、ent.申報時應攜帶居留及所得有關之證明文件，例如護照、居留證、扣繳憑單、股利憑單、因在中華民國境內提供勞務而取自境外所得之證明等，但如符合第10題所列之免稅對象申報免稅者，則應攜帶符合該項規定之必要證件，以憑核定。Article 10 . Scope of Exemption.第10題 免稅規定10-1 Payment of military personnel in active service. 10-1現役軍人之薪餉。10-2 Salaries of teachers and employees of nurseries, kindergartens, public primary a
37、nd junior high schools and private primary and junior high schools. 10-2托兒所、幼稚園、國民小學、國民中學、私立小學及私立初級中學之教職員薪資。10-3 Allowances, scholarships and monetary awards granted at all levels of government of the ROC and foreign governments, international institutions, and other public or private organizations
38、for the encouragement of advanced studies, research or participation in scientific and professional training, but not applicable to remuneration for services rendered. 10-3中華民國政府或外國政府、國際機構、教育、文化、科學研究機關、團體，或其他公私組織，為獎勵進修、研究或參加科學或職業訓練而給與之獎學金及研究、考察補助費等。但受領之獎學金或補助費，如係為授與人提供勞務所取得之報酬，則不適用。10-4 Income deriv
39、ed by virtue of office, of foreign diplomatic officials, consular officials and other persons entitled to treatment of diplomatic officials in the service of foreign embassies, legations and consulates in the Republic of China. 10-4各國駐在中華民國使領館之外交官、領事官及其他享受外交官待遇人員在職務上之所得。10-5 Income derived by virtue
40、 of office, of employees, other than diplomatic officials, consular officials and persons entitled to diplomatic treatment, who, being nationals of a foreign country, are employed by the embassy, legation or consulate of their country or by subsidiary agencies thereof in the Republic of China provid
41、ed that reciprocal treatment is accorded by the foreign country concerned to employees of Chinese nationality, employed by embassies, legations or consulates of the Republic of China or by subsidiary agencies thereof, in the foreign country concerned. 10-5各國駐在中華民國使領館及其附屬機關內，除外交官、領事官及享受外交官待遇之人員以外之其他各
42、該國國籍職員在職務上之所得。但以各該國對中華民國駐在各該國使領館及其附屬機關內之中華民國國籍職員，給與同樣待遇者為限。10-6 Salaries paid by foreign governmental agencies, organizations or educational institutions to foreign technicians and professors of universities and colleges for services rendered within the territory of the Republic of China under techn
43、ical cooperation or cultural exchange agreements made by and between such foreign governmental agencies, organizations or educational institutions and those of the Republic of China. 10-6自國外聘請之技術人員及大專學校教授，依據外國政府機關、團體或教育、文化機構與中華民國政府機關、團體、教育機構所簽訂技術合作或文化教育交換合約，在中華民國境內提供勞務者，其由外國政府機關、團體或教育、文化機構所給付之薪資。10-
44、7 Income derived as royalties from written articles, copyright books, composed music, scored music, dramas, cartoons, or honorariums from speeches or lectures on an hourly basis. However, the total amount of such income in the whole year should not exceed NT$180,000. 10-7個人稿費、版稅、樂譜、作曲、編劇、漫畫及講演之鐘點費之收
45、入。但全年合計數以不超過新臺幣18萬元為限。10-8 Various payments made to personnel engaged in handling various kinds of examinations held by governmental agencies and in entrances examinations held by public and private schools of various levels.10-8政府機關或其委託之學術團體辦理各種考試及各級公私立學校辦理入學考試，發給辦理試務工作人員之各種工作費用。Article 11 . Encour
46、agement of Investment.第11題 獎勵投資11-1 Where an alien invests in the Republic of China in accordance with the Statute for Investment by Overseas Chinese or the Statute for Investment by Foreign Nationals, and acts as the director, supervisor, or manager of the company in which he invests, staying in th
47、e ROC over 183 days within one taxable year for the purpose of managing or administrating the business; the dividends received from the business shall be withheld by the withholder in accordance with the Income Tax Act at the rate of 20% at the time of payment. Thereafter, such a dividend will not b
48、e integrated into his gross income while filing an individual income tax return.11-1外僑經依華僑回國投資條例或外國人投資條例核准在中華民國境內投資，並擔任該事業之董事、監察人或經理人者，如因經營或管理其投資事業需要，於一課稅年度內，在華居留期間超過183天時，其自該事業分配之股利，由所得稅法規定之扣繳義務人於給付時，按給付額或應分配額扣繳20%之後，得不併入其各類所得辦理結算申報。 11-2 When a foreign profit-seeking enterprise, whose investment in the Republic of China is approved under the Statute for Investment by Overseas Chinese or the Statute for Investment by Foreign Nationals, sends a director, manager or technical staff to the Republic of
