辦理外僑綜合所得稅結(jié)算申報流程

1、辦理外僑綜合所得稅結(jié)算申報流程Lele was written in 202197年度外僑綜合所得稅申報實務(wù)講習(xí)會主講人：黃莉惠本文件僅供講習(xí)使用，如有疑問請洽北區(qū)一、辦理外僑綜合所得稅結(jié)算申報流程Alien Individual Income Tax Filing Flow Chart二、外僑綜合所得稅與居留期間的關(guān)系凡有中華民國來源所得之外僑，應(yīng)就其中華民國來源所得，依法 繳納綜合所得稅。外僑因在華居留期間不同，分為非中華民國境內(nèi)居 住之個人（非居住者）與中華民國境內(nèi)居住之個人（居住者）。其納 稅方式亦有不同，茲說明如下：（1）非居住者：外僑於同一課稅年度內(nèi)，在臺居留合計未滿183天 者。

2、a ）同一課稅年度（1月1日至12月31日）內(nèi)，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(wù)人依規(guī)定 扣繳率 就源扣繳無庸申報；其中華民國來源之非屬扣繳范 圍之所得，應(yīng)於離境前辦理申報納稅。b ）同一課稅年度內(nèi)，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(wù)人|就源扣繳|,其非屬 扣繳范圍之所得（包括因在中華民國境內(nèi)提供勞務(wù)而門境外廉 主取得之勞務(wù)報酬）,自行依規(guī)定扣繳率|申報納稅（2 ）居住者：外僑於同一課稅年度內(nèi)，在臺居留合計滿183天以上 者。應(yīng)將該年度在中華民國境內(nèi)取得之各類所得，及因在中華民國 境內(nèi)提供勞務(wù)而自境外雇主取得之勞務(wù)報酬等總

3、計，減除免稅 額及扣除額後之綜合所得凈額，依累進稅率結(jié)算申報|綜合所 得稅。其應(yīng)納稅額計算方式如下:綜合所得凈額*稅率累進差額綜合所得總額-免稅額應(yīng)納稅額= |綜合所得凈額Alien individual income tax and the period of residenceFor any alien having income from sources in the Republic ofChina, individual income tax shall be levied on the income derived from such sources in accordance w

4、ith the Income Tax Act of the ROC. Alien taxpayers are divided into Non-Residents of the ROC and Residents of the ROC based on their length of stay. The following are the different ways for aliens to file income tax returns(1 ) Non-Residents of the Republic of Chinaa ) For an individual who stays in

5、 the Republic of China not more than 90 days within a taxable year (January 1st to December 31st), the income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources The taxpayer need not file an income tax return.b ) For a

6、n 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 ac-cording to the withholding rate on his or her remunerations derived within or outside the Republic of China for his or her service

7、s rendered in the ROC( 2 ) Residents of the Republic of ChinaAn individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate on the amount of his or her net consol

8、idated income (taxable income) which shall be the annual gross consolidated income (including the various incomes derived within the ROC and the remunerations derived outside the ROC for service rendered in the ROC) minus the exemptions and deductions三、居留日數(shù)之計算外僑在臺居留日數(shù)系以護照入出境章戳口期為準(始口不計末口 計)，如一課稅年度內(nèi)入

9、出境多次者，累積計算。Computation of residenceThe computation of the period of residence of an alien in the ROC is based on the dates stamped on his or her passport (excluding the date of arrival and including the date of departure) If an alien enters and exits this country a number of times within a taxable y

10、ear (January 1st to December 31st), the period of residence shall be the total number of accumulated days四、外僑課稅變革97年8月13日起，在一課稅年度居留未滿183天的外僑，一律按非居住者的 方式計算個人綜合所得稅。原規(guī)定上年度系居住者，離境年度即使未滿183天，仍可適用居住者方式課稅 的規(guī)定巳經(jīng)廢止。（財政部97年8月13日臺財稅字第090號令）外僑請注意：即口起，外僑在臺期間任一課稅年度居留未滿183天，一律依非居住者稅率課稅。適用20%之所顧*亟適用30%之所得額| *拠加總後二應(yīng)

11、納稅額適用35%之所得額*6%例如：薪資所得（全月薪資給付總額$25, 920元以下者）課稅稅率是薪資所得（全月薪資給付總額高於$25, 920元者）課稅稅率是20%營利所得的課稅稅率是30%財產(chǎn)交易所得課稅稅率是35%其他如利息所得、其他所得、租賃所得等的課稅稅率是20%NEW RULE FOR FOREIGN TAXPAYERWhat s NewFrom August 13, 2008, all foreign taxpayers who stay in ROC less than 183 days in a calendar year are non-resident The old r

12、egula tion: he or she st ays for 183 days or more*eand continues to stay uninterrupted over into next year without leaving the ROC, he or she will continue to be treated as a residen” had expired since the announcement of the Ministry of Finance on August 13,2008Be Aware!For non-resident, your tax r

13、ate for dividend income is 30%, and 20% for the rest income, such as salary, interests, property transaction earning, etcSpecifically:Those who stay in ROC less 183 days in calendar year:Housekeepers are taxed by 20% of their wages earned in ROC and must file tax return at the National Tax Administr

14、ation office in their residence areaEmployees salaries:Paid by local employers, are subject to 20% withholding tax rate If over 90 days stay, overseas remunerations should be filed by 20% tax rate at the jurisdictional National Tax Administration office五、申報97年度及98年度綜合所得稅免稅額及扣除額一欄表（居住者適用）This table i

15、s applicable to residents.Table of Exemption and Deduction for 2008 to 2009 IndividualIncome Tax年度Year免稅額 (Exemption)標準扣除額 (Standard Deduction)薪資特別扣除額 (Special Deduction for Salary or Wages)子女教育學(xué)費 特別扣除額(Special Deduction for Tuition)滿70歲over 70未滿70歲under 70單身 Single夫妻Married2008115, 50077, 00073, 00

16、0146,000Max Amount100, 000per person2009123, 00082, 00076, 000152,000Max Amount104, 00025, 000CURRENCY: NTD六、90至98年度綜合所得稅稅率級距表 Progressive Tax Rate System from 2008 to 2009.CURRENCY: NTD97至98年度起綜合所得稅速算公式一覽表Net Taxable IncomeTaxRateProgressive DifferenceTax Payable410, 000元以下X6% -0兀二 Tax PayableProgr

17、essive Tax Rate System from 2001 to 2007.90至96年度綜合所得稅速算公式一覽表Net Taxable IncomeTaxRateProgressive DifferenceTax Payable370, 000元以下X6% 0元二 Tax Payable370, 001 元 990, 000 元 X13% 一25, 900 元二 Tax Payable990, 001 元 1, 980, 000 元 X21% 一105, 100 元二 Tax Payable1, 980, 001 元 3, 720, 000 元 X30% 一283, 300 元=Tax

18、 Payable3, 720, 001 元以上 X40% 一655,300 元二 Tax Payable410, 001 元、1,090, 000 元 X13% 2& 700 元=Tax Payable1, 090, 001 元 2,180, 000 元 X21% 一115, 900 元=Tax Payable2,180, 001 元 4, 090, 000 元 X30% 一312,100 元=Tax Payable4, 090, 001 元以上 X40% 一721, 100 元=Tax Payable七、外僑綜合所得稅結(jié)算申報書（簡式）For non-resident or single-:

19、resident taxpayer中華民國97年度綜合所得稅結(jié)算申報書(簡式)能翌旣專煙畀豐2008 INDIVIDUAL INCOME TAX RETURN OF THE REPUBLIC OF CHINA (Concise Form)VkXW NffW )早啓Code(Birthday) I ARC E maj| 卄一ptgg納復(fù)豪務(wù)人 Taxpayer公o： 口承租 Tenancy Cfifl Ownership卞次41BM Dato o( Ml arrfvai m tho R.O.C.(hisiofic)5冋年 度內(nèi)您 在有 百口鍍蹤 合所得 檢?Yo-|(5ay1 Ho you fi

20、Utf ts rW l R O.C. in IM p祕 flv yere?5TW而lr十切ITBW暮曲8i- a一個irai她站MxjapwxtscoraGtftofffaidnt o Rpublic o Chic?Koie- An aliea f o ty within me urrtioiy of IM R O C tnn 183 *y 血W scid，d y2ldetth色.0 C居住眷據(jù)用之誠免項目 Exemption & Dd哎Io吁 For R巴(Slntructlon KJ(0免稅績Exemptionr幣黑【為號氐焉堆豐ilyw of型awr OrgDedttons ：1)Sur

21、xlard Deductkn人AS 町$ (NT s nox fodv?.1-l:打適用店住令第用公式 Zdwl Compute j邂明2持別MV Dueenc- a-UA交易!8矢 Property Tranwdion Losses b，rWHr SpZOoActkmforSAterycrW&ge 1 OO.COO)將 MKVMtSub如 ofDedutxn# AnvxxU1 鑿ibt cnincor*1 ian q開.盼吉逮用KW計公試 Non-Udont ComputMion (See IWnicfcn L)檢主外僑綜合所得稅申報須知INSTRUCTIONSA. HTIO IS 1.UB

22、LE FOR INDfVIDUAl, 1NCOMT TAX 9Any MdJVMlial 心 h inant derved ftom zc d th* R public oCCMA 40 & iitbk far indiSal ixx u ia cocdnce with 缺 hcorw E Act of the Smbhc & CWm.In e cxsc a uwyc/ 已 under the oMtkm oo file nIncome Bufc Tix (IIT) *. Uceiteh nuind 槍 fife b IIRT Rtttm wAh the Indivite! Income T*

23、 Rctxn (Ger*l FaraiXB. WHAT DOES -TAXFAYIR IP NQ. MAM ? WHAT DOFS -TaXPaYI賦 CODE NO. MIAN ?1. i!u Taxpcvr iDNMli 心竽31 of eight Arabic Rummh sd two letten The HD No - i* the axk mM.Hr “esd g 耐-ALIEN RIWPEXT CJKrfflCATfc* For imtsu. -心n fU(dt CwtHkW Ni*4 AA!2MS6?g. wncM be-AAi2M567r.2 The T*KM0r Cede

24、No* is corf* oTeighi ArWsk nMoerais d two The nuawtb uc denved 2 CM3e of rth ind the【* tn ftw *e Mt wo Hten ofh or btr EnMh mmc inthe order pctflaed g his or her pastpxf For tnstMoe,:he Tkiycr Cede No * pven 3 Robert W. Dtndsoc bora g July 12,19X *vMd be 哄M? 12KOCROW DOW A TAXPAYER COMPVTF Wi OK HKR

25、 INCOME ?“1 tacome of w wdividial thiU be e aungtte of th foibwii on of income m Kutkirtrt in-IT and IT beloi. fix tbc W1 ax ywr cr Ac perwd d-ing whick the twww hM rented. Ae R.O.C.2. Rei!Wter is a:wnmidwu oftht R.O.G to reject c( wcview pwfunntU in the C. 3 X uxiMc i* the RO，C HU thill號商 if thperi

26、cd or penods exceeding anof % &Y m e g v if uWae or乞WHAT DORS *fNCXMK OTHER THAN SALARYAND WACE2T MKAN ?I. htcovrw Arrived ftomin buiincM cnlopmo x 蘆ofki frcen ocoskral2 Illume derived T pcfcssKoal Mrvim.十retmrseon Z Frfcfmmi ifter deaxwi nfnffk mifaH. nhnes M emptoyea. ixccrarn lnaHxUtKd d other di

27、cta nd neemry3 Income 3ved3, fixesti) end miainx xJivilitt6 Income dnnd fromi* propwi ncJ ri”?. Incvaie derived fkwn prtiet or awr4a w in conitMA or kene.g Fymn * retiranmi. Mvefwc ZfMtZ x pcMom *o tacrine mrtneeproMded thx roch di*jmnwnii 4o aa within Ac wrniory f the Republic of CM tw 3, K) dap in

28、 .uiaMc ywr i rcMed as a aoavZMt2應(yīng) bIma 4m $ wHhtn teowocy fhfvfChint 如 1 討 dy or nuxe in a uxiHc yew ruded ai a reddtnl.3. lie .rtod of Mtidec of an slim in 0i R O C ii calcctiied iccordins 輸 0* nlry Z can slimped inicsorker(The peoodi See pikrt flight iitwdu. d uAn i in idditioo. * cakvIZthexdvmco

29、nls ormvicvrwtttU)a HOW DOBS A TAXrAYTJt COMPUTE HIS OR HER *NET INCOMB* Income tax 4H & levied on ttc WimYr s Mt mocmc uicdk it eomtfod by U*ctin *e exmpdoti Md dedaDtior* fkm inconw. Hnwa. a no ci4cnf$ cro income Ug hi oc her *immt A nor-ruident may not (Um any c * of the Sum 仙fadnMnei bog the gwr

30、to 31. IW revRi miy a9dH rqttslcred Aux ccciifkMca oflbM4 MUfpnces(M indivkW *neome uk payable ftx yr h .hkh 皿 tuv-yew Zuqt rtqxv* it met 1( the cirK II:m膽in th* tax pyMc of Ac otrrrntyear, the bdance o/ h Mid endk may be sniad forvwd Cm _ to ficur yem2. rxptvn o imvfi inunder Aftxk R ef thefor Upgr

31、admc MUtmc4 alter c fxtceraSa 31. IW rrviwon my eMr up dwel perwrtic “ the fdee 戶泌 ot AcMqoifiticm flhr rcv at3 Tnp)m who Sz is ott wxkr Ax1id H of the StaMe far kn:wnmnl of Frta PMticaposc a Ti*Wr In hkh ihe iwo-ycw hc*Sxa cad.4 Tle (Kilit in eochihsll b hvw4 io MX mrce cud 50% oTMtidinl inoxne tiu

32、 payMe. vith the weeptiw AuhmiUiwafUJI nxappb thccrc4iC* ihclaK l.lMfUTATlON TAX CREDITU0 roemng 鈕dX Mrtbused by a eunnM tnmpntc afWr Jan I.midoM UwfhM6er re elifibk far the imp/Bti如 tex crtAt. What fttag 0 . tbrnboMerv Zld 心1 血 Ae dmin tMcit gredj tncom cecAM to thevoucher. Irxorwe tax 伽bty 舫 Ae Mm

33、e yc*f aay be edstd by tbMi cndA recent If tW tipyr pezm Z wuhbeW cn dividenfwudrn. iwame mx hahili far die nme year nwy be redad by tbe ounl of tf* impitkfl crtAX r&TeL If ifce gtya hM Uiei g A-Adrcdj 誠Zluezdent w血MJdin* rtuldH Zc iuy in tbe ItOC for 183 v rmwt &y.tt ume taMbk yw. the hmK4J*nK Tax

34、anat s ihe efxfMl uthho)*M & amedmert nd to 和y for Uw albrcutd voc*er.J.CREDITABLE SltTAXPm 10%4mUx p*l ai the ccqor* lrv! cm be ted *i t atd 9” thrtu c* dividends AifcibuJed Io *-m Mnwdcab file ww Ux. iuc withboMeK.HOW DOCSATAXFAYM COMPtK HIS OR HE* -EXEMFnON* AND DUUCT1O?S* ?reoden： 1io itthe HOC

35、id will not rcfvn nurt Me a rvmm n On inlcnm ne wkwiiiat etBthiH fee cakrilMed ia proportion to 0w kul umber of 4it tn:o4e)w ca hec tbe histic ： the ROC fi lo djputjtEMFDQN-n ecarftm和0畑 tt 中 yer. m4 NTS i 15.500 fee Utpaywif 70 yts ofwrwrDVCHOWl y(1 s|fMhfd Deducnco: Thm m 回西西Zuoon for i 忸* twptyw.f

36、2)SpeaU DoMUom:a Losmv piofKCTy w*:uom miy tw deduettd from Ihe 洌 ru from preferty trirwetiom fin Ae me ye. If * xtibW krout* exceed the fmw. Ae eitwric* miy be cwi*d fbfwiM to Ac following thrveyom.r- b SpcciU Dcductxa ft SaUry ar W*gr TSc Uxptyet may claim a dehd:on for hie or her taltry vpto a ma

37、ximum 4NT$IOO,(CO |e.deduction fix Savid MAMal:The folfoi kinds W menme reccn& by the 叭eyr my 論fwm inceme x m M if the KHal emh fc 上 *tle 戸*r &*血 uZ WTJ270.000(Phicmt (cxittding .ntefeft iccraed free poW*哄 govemmel bocute. cmponieflfuUl tocK 4etwm comrmrcW j*cri W be*e6ciary xcunhcc orucwitkt 3edS 虹

38、 FtMncm) A*xt SccuriutMM ActtdmeRwlSecwftiwtion Act) dotted ftcn dtpccio rm4e fiMrddOPrca 如ved fmi tn禎 fimd o dmilar future m tavines bczouMsNofif： Fko Jae 1.1W, dlvMewls receivedm4 Intcd Mocks tnd Avas ar X vcMed in tbrt iuntd. Spevdl Dcdz Sr DUabiKtr Fb 8 diwbWrf (litndic&pped) cr meaml pitig. Z p

39、cZ dcdixuoft H M31Ce.0O3. DiMy * 出血 Anxte 3 of tbe JcaHy and Mcnlrfh Htnlcucd Woction S Dusbkd claimants rvni W tn pomtnon of HindxicCsrarM4 Article 3 rf tW Mental KmM eui aunt be of cEifkaie from dbfnawkwtL. TAX TABLEl.lho Indmdiel Inwmc Tt4 1) SaU/y or wxgm. cocqmkm mumi, euk. income from prcieMio

40、nal pnKticowaMa or f1xei obooined Aom pcRKipctac in ccMict.卯a(chǎn)r KWM. ind rvwwnl tx infxnvilkm tccuiiuja shiil be uxl uotfkUct micd weoedme Io (2) Dividends iball be texed aithertee of JWxctivcd earn inswnenu 詁id km bentk :av6iKe with the Seatvk fee invewment by OvcckuQiocc or Ac Stete for hvcttmwi by

41、Fortafn Nihexub thdl fee taxed atnts of 20%(3 ) laoome frem prerty mrsttdiom and nlf aaploycd tKnun*. Adm* MUfnal bxluMry. forestry wd nunin ead iwometW! be filed icd twedoi tht r*eoT20%.(4 Profitcstell b*6ted tnd tMJ a AarcecZlC1%.(5 RcuraaeM jMk)wiMs cc penikv* iM be Sal 牡 me & 20% ftet wA cmin mo

42、ipbos(4) MAKeSUnecut iTKctnc sktll be (ilol 7 tawd M the r*k of 20Ka)Wbot gitdocdisdupSprc4hoddngqxH.tbMeficiery iUllbd3：tterfXgthcaorWiktnauiothetrMiitheymr“Mttin crplud bewteury ccfaKfert urttrnnew. (hcvK ratkei ia cnnMet e *c HvHA u umMe to deposit such tax rdimd as my be r*ing dtnctb i fhe appow

43、Aed hink dcck. NTA will nail rwtk W 3 uxpoyer sxming kxorhw of feet Ette ootv *rt 3 ATM tmma：2u are ptffbmed h rttaitkm this rtwNeyer to unoca rcrsrt of the R.OC fo wrvicti rtMcrod s tke JLOC. 3Kt g dcclire hncchrr nnone w4 w4wni:ftom hto ether employer cwtifitd bya Cartifkil FuHic Accmmujii. or by

44、the Ux lahorow of fcc am in whic* hit er bEm訓(xùn)I M越r上戶1叱門字伽2“1也空耳T”X( ”0Ibsmhend thon drobro oni poy tho xJur duo Septtraleb Corauult saparstol/; cm krwifin 0.3)_ Greet nxxroA*| IF 寅分頤raEtty CbgitM_ Sectorteh C5Br4 代 WittfMl-MUWIPto3K_samwty cznxw 陽 m洌5y CccnputKi m Pwii十h UrwMUetMIwww*nSR扎n*d玄p各“解 1k* an Individual Inmmp Quic Tax RtimiW挖M 里仙加殲 冊於斤衷&純yox$3需mr幼olherdxuments (noudn0 E Smq hccme 3c T軟 Rum IfcbUgboa b 血)2n 枳刃和人ttwp