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Taichung City Government

Taichung City Government

Taichung City Government

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Current Location Home * Business : Taxes

National Tax and Local Tax

  • Issued by   Local Tax Bureau
  • Date:2017-08-03

National Tax Administration- National Tax
(1) Income Tax
  • Consolidated Income Tax: Taxation on an individual's net income.
  • Profit-seeking Enterprise Income Tax: Taxation on a profit-seeking enterprise's profit.
(2) Inheritance Tax: Taxation on an asset when the ownership of which is transferred upon the death of the original owner.
(3) Donation Tax: Taxation on an asset being unconditionally given to another individual (including movable, immovable, and other forms of assets).
(4) Commodity Tax: Taxation on certain commodities when they are delivered or imported.
(5) Futures Transactions Tax: Taxation on the transactions of futures conducted within Taiwan.
(6) Securities Transaction Tax: Taxation on the transactions of negotiable securities.
(7) Sales Tax: A multi-stage taxation on the business behaviors occurred in stages such as manufacturing, wholesaling, and retailing by a business, group, or organization that is state-owned, privately owned, or jointly operated by the state and a private company.
(8) Customs Duty Taxation: collected by a country on a commodity that enters its border.
(9) Tobacco and Alcohol Tax: Taxation on tobacco and alcohol that are manufactured inside the country or imported from other countries.
(10) The Specifically Selected Goods and Services Tax: Taxation on a specifically selected goods and services, in accordance with the provisions of The Specifically Selected Goods and Services Tax Act, on the sale, manufacture, and import of specifically selected goods or the sale of specifically selected services within the territory of the Republic of China.

Local Tax Bureaus- Local Tax

(1) Stamp Tax: Refers to a receipt or inventory for a payment received.
This includes any receipt for a payment received, a return receipt, a cash remittance note, or a note of payment.
(2) Vehicle License Tax: Taxation on a public, private, or military motor vehicle or vessel that accesses the public land roads or waterways.
(3) Land Value Tax: A piece of land with announced value is subject to both the farm tax and the land value tax.
(4) Farm Tax: Taxation on an agricultural land during its agricultural operations or a land that cannot be separated from agricultural operations.(not collected now)
(5) Land Value Increment Tax: The increase in a land's value since its announcement is subject to this tax, which is collected when the ownership is transferred or is paid in advance.
(6) House Tax: Any house that is attached to a land or a building added to a house and increases the value of the latter is subject to this tax.
(7) Deed Tax: A person who gains the ownership of an immovable property through sales, inheritance, exchange, gift, partition, or occupation.
(8) Entertainment Tax: Collected based on the amount of a ticket or payment.

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