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一、營利事業所得稅
1 營利事業 Profit-seeking Enterprise
2 小規模營利事業 Small-size Profit-seeking Enterprise
3 公有事業 Public Utility Enterprise
4 營業代理人 Business Agent
5 國際金融業務分行 Branches of International Banking Business Institutions (Off-shore Banking Branches，Off-shore Banking Units )
6 教育文化公益慈善機關或團體 Educational, Cultural, Public Welfare or Charitable Organizations or Societies
7 營利事業所得額 The Amount of the Profit-seeking Enterprise Income
8 中華民國來源所得 Income from Sources in the Republic of China
9 分離課稅 Taxed Separately
10 短期票券 Short-term Commercial Papers
11 會計帳簿及憑證 Account Books and Vouchers
12 會計年度 Fiscal Year
13 會計基礎 The Accounting Basis
14 就源扣繳 Tax Withheld at Source
15 扣繳義務人及納稅義務人 The Tax Withholders and Taxpayers
16 扣繳稅款之繳納及扣繳憑單之申報 The Payment of Taxes Withheld and the Filing of the Withholding Certificates
17 各類所得扣繳率標準 The Standards of Withholding Rates for Various Incomes
18 暫繳申報 The Provisional Income Tax Returns
19 結算申報（營利事業所得稅） The Annual Income Tax Returns（Profit-seeking Enterprise Income Tax）
20 延期申報 所得稅法已無延期申報制度
21 會計師查核簽證申報 Certified Public Accountant to Certify and Duly File
22 結算申報書 Annual Income Tax Return Forms
23 催報 To Urge to File Tax Returns
24 滯報金（營利事業所得稅） Non-reporting Surcharge（Profit-seeking Enterprise Income Tax）
25 怠報金（營利事業所得稅） Delinquent Reporting Surcharge（Profit-seeking Enterprise Income Tax）
26 決算申報 A Current Final Report on Total Business Income
27 清算申報 A Current Final Report on Income Earned from Liquidation
28 清算期間 Period of Liquidation
29 清算所得 Liquidation Income
30 國外稅額扣抵 Foreign Tax Credit
31 大陸及港澳地區課稅規定 The Regulations of Taxes for Mainland, Hong Kong and Macao Areas
32 所得額標準 The Standards of Income
33 同業利潤標準 The Profit Standard of the Same Trade Concerned
34 營利事業所得稅查核準則 The Guidelines for Examination of Profit-seeking Enterprise Income Tax
35 查帳審核 Auditing Books and Accounts
36 書面審核 Reviewing Tax Declaration on Paper
37 擴大書面審核 Reviewing Tax Declaration on Paper Expanding to the Cases Qualified the Standards Issued by the MOF
38 電腦選案 The Cases Selected by a Computer
39 實際成本 Actual Cost
40 資本支出 Capital Expenditures
41 固定資產 The Fixed Assets
42 耐用年數 The Service Life
43 殘價 The Residual Value
44 資產重估價 Assets Revaluation
45 原物料耗用通常水準 The Common Level of Materials and Supplies Being Used for Production
46 盈虧互抵 Offsetting Between Profits and Losses
47 災害損失（營利事業所得稅） Losses from Disaster (profit-seeking enterprise income tax)
48 融資租賃 Financial Leasing
49 營業常規 The Regular Business Practice
50 兩稅合一 Imputation System
51 可扣抵稅額 The Amount of the Imputation Credit 
52 股利總額 The Gross Amount of Dividends
53 股東可扣抵稅額帳戶 The Imputation Credit Account
54 股東可扣抵稅額帳戶變動明細申報 Filing the Statement of Changes in the Imputation Credit Account
55 稅額扣抵比率 Tax Creditable Ratio
56 稅額扣抵比率上限 Upper Limits of the Tax Creditable Ration
57 超額分配股東可扣抵稅額 The Amount of Over-distributed the imputation credit
58 留抵稅額（營利事業所得稅） Tax Overpaid Tax for Offsetting the Future Tax Payable（Profit-seeking Enterprise Income Tax）
59 未分配盈餘 Undistributed Earnings
60 未分配盈餘申報 Filing the Undistributed Earnings
61 賦稅減免獎勵 Incentive of Taxation 
62 一時貿易之盈餘 The Surplus Profit Derived by An Individual from Incidental trading Activities
63 一般扣除額 General Deduction
64 人 Person
65 不可抗力之災害 A Disaster Caused by Irresistible Force
66 中華民國境內居住之個人 An Individual Residing in the Republic of China
67 他人 Others
68 可扣抵稅額（綜合所得稅） The Amount of the Imputation Credit
69 申報納稅 To File Tax Returns and Make Tax Payments
70 申報期限 The Time Limit Prescribed for Filing Income Tax Returns
71 交換 Exchange
72 列舉扣除額 Itemized Deduction
73 合併報繳 Declared and Paid Consolidatedly by the Taxpayers
74 在校就學 Studying in School
75 扣除額 Deduction
76 扣繳率 Withholding Rate
77 扣繳稅額 Withholding Tax
78 扣繳憑單 The Withholding Certificate
79 扣繳辦法 Withholding Procedures
80 自力耕作漁牧林礦所得 Income from Self-undertaking in Farming, Fishing, Animal husbandry, Forestry and Mining
81 自用住宅 Building of the Self-use Residence
82 自宅重購稅額退抵 Deduction or Refund for Repurchase of a Building as Self-use Residence
83 自繳稅額繳款書 Receipts for Taxes Paid Voluntarily
84 免扣繳憑單 Ther Withholding Exemption Certificate
85 免稅額 Exemption
86 免辦結算申報 Exemption of Income Tax Filing
87 利息所得 Income from Interest
88 災害損失（綜合所得稅） Losses from Disaster
89 依規定稅率納稅 To Make Tax Payment in Accordance with the Regulations Concerned
90 其他所得 Other Income
91 延期申報 所得稅法已無延期申報制度
92 押金 Deposit
93 版稅 Income from Royalties
94 直系尊親屬 Lineal Ascendant
95 金融機構 Financial Institution
96 非中華民國境內居住之個人 An Individual Not Residing in the Republic of China
97 非扣繳範圍之所得 Payment Which Does Not Come Under the Categories Subject to Tax Withholding
98 保險費 Insurance Premium
99 盈餘總額 The Surplus Earning Distributed
100 銀行業通行之存款利率 The Prevailing Deposit Interest Rate (0r Bid Rate) Adopted by Local Banking Industries
101 軍人薪餉 Salaries of Military Personnel in Active Service
102 個人 Individual
103 捐贈 Donation
104 核定稅額通知書 Notice of Assessment
105 特支費 Special Disbursement
106 特別扣除額 Special Deduction
107 租賃所得 Income from Lease
108 納稅義務人（綜合所得稅） Taxpayers
109 財產交易所得 Income from the Transaction of Property 
110 財產交易損失 Losses from the Transaction of Property
111 退休金 Retirement Pay,
112 退職所得 Severance Pay
113 退職金 Separation Pay
114 配偶薪資所得分開計稅合併報繳 The Amount of Tax Leviable on the Salary Income of a Taxpayer or His(Her) Spouse Computed Separately and then Declared and Paid Consolidatedly by the Taxpayers
115 執行業務所得 Income from Professional Practice
116 執行業務者 Practitioner of Profession
117 教育學費 Educational Tuition
118 教育學費特別扣除 Special Deduction for Educational Tuition
119 終身俸 Life-time Pension
120 扣繳之報繳 To Pay the Withholding Tax
121 扣繳之申報 To File the Withholding Tax
122 就源扣繳 Tax Withheld at Source
123 期貨交易所得 Income from Transactions of Futures
124 殘障特別扣除 Special Deduction for the Disabled or Handicapped
125 無謀生能力者 Being Incapable of Earning a Livelihood
126 結算申報（綜合所得稅） The Annual Income Tax Return
127 給付時 At the Time of Payment
128 視同給付 Deemed Payment
129 損害賠償金 Compensation for Death or Injury
130 溢扣 The Amount Over-withheld
131 當地一般租金 The Local Prevailing Rental Standard
132 資遣費 Severance Pay
133 實物配給或代金 Allowance in Kind or Cash
134 綜合所得淨額 The Annual Total Net Consolidated Income
135 綜合所得稅 Consolidated Income Tax
136 綜合所得稅結算申報書 Consolidated Income Tax Return Forms
137 綜合所得總額 The Annual Total Gross Consolidated Income
138 撫恤金 Pension
139 標準扣除額 Standard Deduction
140 稿費樂譜作曲編劇漫畫收入 Income Derived from Written Articles, Copyright Books, Musical Compositions, Musical Productions, Dramas, Cartoons
141 課稅年度 Taxable Year
142 儲蓄投資特別扣除 Special Deduction for Savings and Investment
143 應納稅額 Tax Payable
144 營利所得 Income from Profit-seeking
145 薪資所得 Income from Salaries and Wages
146 薪資所得特別扣除 Special Deduction of Income from Salaries/Wages
147 購屋借款利息 Interest on a House Mortgage
148 醫藥及生育費 Medical and Childbirth Expenses
149 離職金 Resignation Pay
150 證券交易所得 Gains Derived from the Securities Transactions
151 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
152 權利金所得 Income from Royalties
153 變動所得 Variable Income
154 簡式申報書 Simplified Income Tax Return Forms
155 必要損耗及費用 Necessary Losses and Expenditures
156 扶養親屬 Dependents
157 實物所得 Income in Kind
158 屬地主義 Territoriality Principle
159 物價指數連動法 Consumer Price Index
160 現時徵繳制 Pay-as-you-Earn
161 S公司 S-Corporation
162 一人公司 One-man Corporation
163 二手貨 Used Goods
164 人身保險 Life Insurance
165 人權及租稅 Human Rights and Taxation
166 土地開發稅 Development Land Tax
167 子公司 Subsidiary Company
168 小規模營業人 Small Traders
169 小規模公司 Small Business Corporation
170 小規模企業減免額 Small Business Relief
171 小額所得減免額 Small Income Relief
172 工商利潤稅 Industrial and Commercial Profits Tax
173 已繳納公司稅之盈餘所分配之股利 Frank Investment Income
174 不納入課稅 To The Exclusion of Taxafion
175 不動產利得稅 Immovable Property Gains Tax
176 不動產移轉稅 Immovable Property Transfer Tax
177 不動產稅 Immovable Property Tax
178 引力原則 Force of Attraction
179 支出稅 Expenditure Tax
180 日出條款 Sunrise Clause
181 落日條款 Sunset Clause
182 祖父條款 Grandfather Clause
183 主管機關 Competent Authority
184 出口補貼 Export Bonus
185 出口退稅 Export Rebate
186 加工出口區 Export Processing Zone
187 加值稅 Value-Added Tax
188 加值稅扣抵 Credit, VAT
189 可比較未受控價格法 Comparable Uncontrolled Price Method
190 古典課稅制 Classical System
191 外國個人控股公司 Foreign Personal Holding Company, FPHC
192 外國銷貨公司 Foreign Sales Corporation, FSC
193 外匯稅 Foreign Exchange Tax
194 所得平均法 Averaging of Income
195 未繳納公司稅盈餘所分配之股利 Unfranked Investment Income
196 母公司 Parent Company
197 有實際關連之所得 Effectively Connected Income
198 目的地原則 Destination Principle
199 石油收入稅 Petroleum Revenue Tax
200 交易稅 Transaction Taxes
201 交通稅 Transportation Taxes
202 企業集團 Group of Companies 
203 全球所得 World-wide Income
204 全球財產 World-wide Property
205 再投資期間 Re-investment Period
206 再投資優惠 Re-investment Relief；Roll-over Relief
207 再售價格法 Resale Price Method
208 同時查核 Simultaneous Tax Audit
209 名目資本 Nominal Capital
210 合併 Mergers
211 地方政府、免稅額、課稅權 Local Authority、Exemption、Taxing Powers
212 免稅額 Exemption
213 地方稅 Local Taxes and Rates
214 多國租稅協定 Multilateral Tax Treaties
215 多國籍企業 Multinational Companies
216 多階段課稅 Multi-stage Taxation
217 年金計畫 Pension Schemes
218 成本分攤協議 Cost sharing Agreements
219 成本加價法 Cost-plus Method
220 扣繳稅 Withholding Tax
221 扣繳稅款之扣抵 Credit, Withholding Tax
222 收入分成 Revenue Sharing
223 有限合夥 Limited Partnership
224 污染稅 Anti-Pollution Measures(Tax)
225 老人減免額 Age Relief
226 自由貿易 Free Trade
227 利潤稅 Profits Tax
228 技術協助費 Technical Assistance Fee
229 批發階段銷售稅 Wholesale Sales Tax
230 投資公司 Investment Company
231 投資所得 Investment Income
232 投資信託 Investment Trust
233 證券投資(間接投資) Investment, Portfolio
234 投資減除額 Investment Allowance
235 投資稅額扣抵 Investment Tax Credit
236 投資準備 Investment Reserve
237 汽車稅 Motor Vehicles Tax
238 防杜避稅措施 Anti-avoidance Measures
239 防杜欠稅措施 Anti-delinquency Measures
240 使用稅 Use Tax
241 來源地證明 Certificate of Origin
242 來源規則 Source Rule
243 受託人 Trustee
244 受控之外國公司 Controlled Foreign Corporation, CFC
245 受雇所得 Employment Income
246 固定處所 Fixed Base
247 固定資產稅 Fixed Assets Tax
248 定率國外稅額扣抵 Fixed Foreign Tax Credit
249 定額課稅 Lump-sum Tax
250 居住地之變更 Change of Residence 
251 居住者外國人 Resident Alien
252 所得來源 Source of Income
253 所得稅平均稅率 Average Rate of Income Tax
254 所得稅額扣抵 Income Tax Credit
255 非居住者 Non-Resident 
256 非居住者外國人 Non-Resident Alien
257 非勤勞所得 Unearned Income
258 非課稅所得 Non-taxable Income 
259 非課稅資產 Non-taxable Assets
260 非營利團體 Non-profit Organization
261 非關稅障礙 Non-tariff Barriers
262 信託不動產 Trust Estate
263 孩童減免額 Child Relief
264 孩童照顧支出 Child Care Expenses
265 指定用途稅 Earmarking of Revenue
266 盈餘準備 Reserves
267 相互協助 Mutual Assistance
268 相互協議程序 Mutual Agreement Procedure
269 共同基金 Mutual Fund
270 研究發展 Research & Development 
271 科學研究稅額扣抵 Scientific Research Tax Credit
272 負所得稅 Negative Income Tax
273 負資本帳戶 Negative Capital Account
274 免服軍人勞務之課稅 Military Service Exemption
275 重組 Reorganization
276 重複課稅 Double Taxation
277 個人控股公司 Personal Holding Company
278 個別限額法（國外稅額扣抵） Per Country Limitation
279 家族公司 Family Corporation
280 旅館稅 Hotel Tax
281 核定通知 Notice of Assessment 
282 消費者物價指數 Consumer Price Index
283 消極性所得 Passive Income 
284 特許權利 Franchise
285 特許權利稅 Franchise Tax
286 特種稅課 Excise Duties
287 租稅之轉嫁 Tax Shifting, Shifting of Taxes
288 租稅之整合 Harmonization of Tax
289 租稅代理人 Tax Agent
290 租稅存款證明 Tax Deposit Certificate
291 租稅扣抵 Tax Credit
292 租稅庇護所 Tax Haven
293 租稅協定 Tax Treaty
294 租稅保密 Tax Secrecy
295 租稅特赦 Tax Amnesty
296 租稅假期 Tax Holiday
297 租稅規畫 Tax Planning
298 租稅遞延 Deferment of Tax
299 納稅依從度 Tax Compliance
300 財政住所 Fiscal Residence
301 無差別待遇 Nondiscrimination
302 登記稅(費) Registration Dues and Taxes
303 發起人股份 Founder’s Shares
304 發票基礎 Invoice Basis
305 短期資本利得 Short-term Capital Gains
306 稅約範本 Model Tax Conventions
307 稅率表 Tax Table
308 稅率級距 Brackets
309 視同已繳納 Deemed-paid Rule
310 視同已納稅額扣抵 Tax Sparing Credit
311 視同利息 Deemed Interest
312 估價原則 Valuation Principle
313 費用比例 Expense Ratio
314 費用帳 Expense Account
315 交易或營業 Trade or Business
316 貿易聯盟 Trade Union
317 超級權利金 Super Royalty
318 進口存款 Import Deposits
319 進口附加捐 Import Surcharge
320 設算扣抵制 Imputation System
321 進口配額 Import Quotas
322 開發中國家租稅法 Developing Countries Tax Law
323 集團間勞務 Intra-group Services
324 傾銷 Dumping
325 勤勞所得 Earned Income
326 勤勞所得扣除額 Relief for Earned Income
327 意外利得免稅額 Windfall Exemption
328 意外利得利潤稅 Windfall Profits Tax
329 搬家費用 Moving Expenses
330 損失減除 Loss Relief
331 新興產業 Pioneer Industry
332 煙草稅 Tobacco Tax
333 節約能源獎勵 Energy-saving Incentives
334 經濟利益團體 Economic Interest Group, EIG
335 補充性稅額扣抵 Supplementary Investment Tax Credit
336 補充核定 Supplemental Assessment
337 補充稅 Complementary Tax
338 資本分配 Capital Distribution
339 資本利得稅 Capital Gains Tax
340 資本取得稅 Capital Acquisitions Tax
341 資本所得 Income from Capital
342 資本財 Capital Assets, Fixed Assets
343 資本移轉稅 Capital Transfer Tax
344 資訊交換 Exchange of Information
345 資源稅 Resource Rent, Tax
346 農業稅 Taxation of Agriculture
347 道路費 Road Toll
348 過渡時期協議 Transitional Arrangements
349 零息債券 Zero Bonds
350 零售階段銷售稅 Retail Sales Tax
351 預付公司稅 Advance Corporation Tax, ACT
352 境外公司 Offshore Companies
353 國外來源所得 Foreign-source Income
354 境外信託 Offshore Trust
355 境外創投 Offshore Joint Venture
356 福利性所得 Fringe Benefits
357 實現 Realization (of Assets)
358 管理處所 Place of Management
359 管理費用 Management Expenses
360 管理與控制 Management and Control
361 維也納協定 Vienna Conventions
362 維護成本 Maintenance Expenses
363 遠期外匯交易 Forward Foreign Exchange Transactions
364 遠期利率協議 Forward Rate Agreement
365 暫時進口 Temporary Importation
366 標準稅率 Standard Rate
367 歐聯指令 Directive, EC
368 歐聯自由貿易協會 European Free Trade Association, EFTA
369 課稅交易 Taxable Transaction
370 課稅年度 Taxable Year
371 課稅期間 Taxable Period
372 課稅稅基 Taxable Base
373 課稅價格 Taxable Value
374 營運損失 Operating Losses
375 環境獎勵 Environmental Incentives
376 毛利 Gross Profit
377 毛利率 Gross Profit Ratio
378 毛利潤稅 Gross Profit Tax
379 總機構費用 Head Office Expenses
380 聯合申報 Joint Return
381 聯合核課 Joint Assessment 
382 薪資稅 Wage Tax
383 還原 Grossing Up
384 隱藏之利潤分配 Hidden Profit Distributions
385 隱藏準備 Hidden Reserves
386 簡式發票 Simplified Invoices
387 藍色申報制度 Blue Return System
388 醫療費用 Medical Expenses
389 離境稅 Departure Tax
390 雙重居住者公司 Dual Resident Company
391 特別負擔 Extraordinary Burdens
392 課稅領域 Boundaries, Tax
393 邊際減免額 Marginal Relief
394 邊際稅率 Marginal Rates
395 關係人 Related Person
396 關係企業 Associated Enterprises
397 關稅暨貿易總協定 General Agreement on Tariffs and Trade, GATT
398 關稅聯盟 Customs Union
399 議定書 Protocol
400 屬地原則 Territoriality Principle
401 鰥夫(寡婦)之減除額 Widow(er)’s Allowance
402 觀光客稅 Tourist Tax
403 產業 Industry
404 加速折舊 Acceleration of Depreciation
405 功能性獎勵 Functional Incentives
406 投資抵減 Investment Tax Credit
407 自動化設備或技術 Equipment or Technology for Automation
408 防治污染設備或技術 Equipment or Technology for Pollution Control
409 資源回收設備或技術 Equipment or Technology Used for Reclamation of Resources 
410 工業用水再利用設備或技術 Equipment or Technology Used for Recycling of Water for Industrial Use
411 節約能源設備或技術 Equipment or Technology Used for Energy Saving
412 研究與發展 Research and Development
413 人才培訓 Personnel Training
414 建立國際品牌形象支出 Expenditure of Creating Internationally Acceptable Brand or Product
415 資源貧瘠或發展遲緩地區 Areas of Scanty Natural Resources or Slow Development 
416 重要投資事業 Important Invested Enterprise
417 重要科技事業 Important Technology Based Enterprise
418 創業投資事業 Venture Capital Enterprise
419 原始認股或應募 Subscribe or Underwrite the Registered Stock
420 國外投資損失準備 Reserve for Loss in Outward Investment
421 專案合併 Merger of Special Approval
422 緩課 Tax Deferral
二、菸酒稅
1 菸 Tobacco
2 酒 Alcohol
3 紙菸 Cigarettes
4 菸絲 Cut Tobacco
5 雪茄 Cigars
6 釀造酒類 Brewed Alcoholic Beverages
7 啤酒 Beer
8 蒸餾酒類 Distilled Spirits
9 再製酒類 Reprocessed Alcoholic Beverages
10 米酒 Rice Spirits
11 料理酒 Cooking Alcoholic Beverages
12 其他酒類 Other Alcoholic Beverages
13 酒精 Ethyl Alcohol
14 酒精成分 Alcohol Content
15 未變性酒精 Un-denatured Ethyl Alcohol
16 已變性酒精 Denatured Ethyl Alcohol
17 含藥酒類 Medicated Alcohol
18 公賣利益 Monopoly Revenue
19 視為出廠 Being Deemed as Removal from the Factory
20 酒精性飲料 Alcoholic Beverages
21 釀造 Brewage
22 糖化 Saccharification
23 發酵 Fermentation
24 蒸餾 Distillation
25 酒母 Seed
26 酒糟 Stillage; Distillers Grain;  Vinasse ; Grain;  Slopp;  Dunder
27 白麴 White Qu
28 紅麴 Red Qu
29 工業用酒精 Industrial Ethyl Alcohol
三、貨物稅
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 The Taxpayers
5 產製 Manufactured 
6 委託代製 Manufactured on a Consign Process Contract
7 產製廠商 The 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 The Tax Amounts
13 大客車、大貨車車胎 Rubber Tires for Buses and Trucks
14 卜特蘭一型水泥 Portland I Cement
15 卜特蘭高爐水泥 Portland Blast-furnace Slag Cement
16 代水泥 Substitutes of Cement
17 水泥熟料 Cement Clinkers
18 飛灰水泥 Fly Ashes Cement
19 散裝水泥 Bulk Cement
20 設廠機製 Machine-made 
21 清涼飲料品 Cold Drinks
22 天然果蔬汁 Natural Fruit Juice
23 稀釋天然果蔬汁 Diluted Natural Fruit Juice
24 食品添加物 Food Additives
25 乳品 Dairy Products
26 調味乳、發酵乳 Flavoured Milk(Fermented Milk)
27 CNS國家標準 The CNS National Standards
28 平板玻璃 Flat-glass
29 導電玻璃 Electrification Glass（Conductive Glass）
30 主機 Central Air Conditioning Units
31 音響組件 Stereophonic Components
32 小客車 Passenger Sedans
33 貨車 Trucks
34 客貨兩用車 Passenger-cargo Cars
35 供研究發展用之進口車輛 Vehicles Imported for Use in Technical Research and Development
36 特種車輛 Special Purpose Vehicles
37 農地搬運車 Tractors Equipped with Farming Equipment
38 自行設計 已修正取消
39 完稅價格 Taxable Value
40 包裝從物價格 The Related Packing Costs
41 推廣費用 已修正取消
42 出廠價格 The ex Factory Price
43 銷售價格 The Selling Price
44 批發商毛利 The Wholesale Profits
45 通常價格 General Price
46 容器成本通常標準 The Container Cost General Standards
47 廠商登記 Manufacturer’s Registration 
48 保稅工廠 Bonded Factory
49 產品登記 Product Registration
50 產品統一編號 Product Numbers
51 照證 Certificates
52 替代照證 Substitutes of Certificates
53 計稅單位 Tax Unit
54 未稅倉庫 Warehouse for Untaxed Goods
55 未稅移運 Movement of Untaxed Goods
56 滯報金、怠報金 Amount of Belated Reporting and Non-reporting（Commodity tax）
57 滯納金、滯納利息（貨物稅） Amount of Belated Payment and Belated Interest（Commodity Tax）
四、證券及期貨交易稅
1 公司債 Corporate Bond
2 代徵人 Collecting Agent
3 存託憑證 Depositary Receipt
4 有價證券 Securities
5 受益憑證 Beneficiary Certificate
6 受讓證券人 Securities Transferee
7 店頭市場 Market for unlisted Securities‚Over the Counter Market
8 股票 Shares, Stocks
9 金融債券 Financial Bond
10 政府債券 Government Bond
11 報備股票 Recorded Stocks
12 買賣交割 Trade Settlement
13 過戶 Transfer
14 零股買賣 Odd-lot Trading
15 認購（股）權證 Call Warrant
16 證券交易所 Securities Exchange
17 證券自營商 Securities Dealer
18 證券承銷商 Securities Underwriter
19 證券經紀商 Securities Broker
20 證券櫃檯賣賣中心 GreTai Securities Market
21 緩課股票 Tax-deferred Stocks
22 管理股票 Managed Stock
23 證券交易稅之代徵獎金 Collecting Reward of the Securities Transaction Tax
24 期貨交易稅 Futures Transaction Tax
25 股價指數期貨契約 Stock Price Index Futures
26 股價指數期貨選擇權契約 Contracts Involving Options on Stock Index Futures
27 股價選擇權契約 Contracts Involving Stock Options
28 結算之市場價格 Settlement Price
29 期貨交易稅之代徵人 Collecting Agent of the Futures Transaction Tax
30 期貨交易稅之代徵獎金 Collecting Reward of the Futures Transaction Tax
31 期貨商 Futures Commission Merchant
32 期貨交易所 Futures Exchange
五、印花稅
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
六、營業稅
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 of Goods
10 零稅率 Zero-tax-rate
11 遠洋漁船 Deep Sea Fishing Boats
12 免徵營業稅 Exemption of Business Tax
13 放棄適用免稅 Waive the Exemption
14 教育勞務 Education Services
15 飼料 Feed
16 未經加工之生鮮農產物 Unprocessed Raw Agricultural Products
17 農耕用機器設備 Agricultural Machinery
18 衍生性金融商品 Financial Derivatives
19 合作社 Cooperatives
20 黃金 Gold
21 古物 Ancient Curios or Remains
22 一般稅額計算 General Tax Computation
23 特種稅額計算 Special Tax Computation
24 特種飲食業 Special Food and Beverage Services Enterprises
25 有娛樂節目之餐飲業 Restaurants Providing Entertaining Show Programs
26 小規模營業人 Small Business Entities
27 免予申報銷售額之營業人 Exempted from Filing Sales Amounts
28 查定課徵 Business Tax Assessed by the Tax Authority
29 起徵點 Tax Threshold,　Minimum Taxable Sales Amount
30 兼營營業人 Dual-Status Business Entities
31 不得扣抵比例 Non-deductible Ratio
32 比例扣抵法 Proportional Deduction Method
33 直接扣抵法 Direct Deduction Method
34 銷售額 Sales Amounts
35 銷項稅額 Output Tax 
36 進項稅額 Input Tax
37 自用乘人小汽車 Passenger Cars for Personal Use
38 進項憑證 Input Documentary Evidence
39 溢付憑證 Overpaid Business Tax
40 留抵稅額 Offset Against Business Tax Payable
41 銷項憑證 Output Documentary Evidence
42 二聯式統一發票 Duplicate Uniform Invoice
43 三聯式統一發票 Triplicate Uniform Invoice
44 特種統一發票 Special Uniform Invoice
45 收銀機統一發票 Cash Register Uniform Invoice
46 電子計算機統一發票 Computer Uniform Invoice
47 代收代付 Collections and Payment Transfer
48 營利事業統一發證 Issuing Business Registration by Single Authority
49 設籍課稅 Taxing with Taxpayer Files
50 媒體申報 Filing by the Media
51 總分支機構合併申報 File Consolidated Tax Return
52 滯報金 Surcharge for belated filing
53 怠報金 Non-filing Surcharge
54 虛報進項稅額 Input Tax Falsely Reported
55 虛設行號 Bogus Business Entity
七、土地稅
1 累進起點地價 Starting Cumulative Value (SCV)
2 抵價地 Land in Lieu of Compensation
3 土地稅 Land Tax
4 抵費地 Offset-Expenditure Land
5 公共設施保留地 Land Reserved for Public Facilities
6 申報地價 Declaration of the Value of the Land
7 土地漲價總數額 The Total Land Value Incremental
8 徵收實物 Levy on Agricultural Land May be Paid in Kind with Rice or Wheat
9 折價代金 Monetary Substitution May be Offered in Payment in Lieu of Rice or Wheat
10 原規定地價 The Original Decreed Value
11 前次移轉現值 The Previous Transfer Value
12 空地 Vacant Lot
13 自用住宅用地 Residential Land for Self-use
14 自耕農地 Farmland Self-cultivated by in Person
15 隨賦徵購實物 Purchase of Agricultural Products From Farmers When Collecting Payment in Kind
16 公告現值 Assessed Present Value
17 私有土地 Private Land
18 公有土地 Public Land
19 重購退稅 The Land Value Increment Tax has Been Refunded to a Landowner Due to Reacquisition
20 都市土地 Urban Land
21 農業用地 Agricultural Land
22 非都市土地 Non-urban Land
23 工業用地 Industrial Land
八、房屋稅
1 房屋稅 House Tax
2 已辦登記之所有權人 The Owner of Which Property is Registered
3 不堪居住 Uninhabitable
4 水電未裝置完成已可供使用 A condition where facilities for the supply of water and power are deemed to be under construction, but where such facilities may nonetheless be avaiable for use under certain circumstances
5 水電裝置完成可供使用 A condition where construction of the facilities for the supply of water and power are considered completed and can be use
6 主要結構 A major structural part of the building
7 卡序 Numeric Card
8 必須修復始能使用 Must be Repaired Before They can Become Usable
9 未滿一個月不計 An Exemption From Payment for Such Period as is Less Than one Calendar Month
10 未辦所有權登記之實際所有人 Building of Which the Actual Owner is unregistered
11 用途 Usage of the Building
12 申報日期 Date of Declaration
13 共用使用部分 The Area for the Common Usage
14 合法登記之工廠 Duly-registered Factory
15 因而發生漏稅 Results in Tax Evasion
16 住家用 Residential Purposes
17 夾層 A double Layer
18 使用執照 License for Usage
19 典權 Dien 
20 延不申請使用執照 Apply for a Delay in the Issue of a Usage License 
21 房屋所有人 Owner of the Building
22 房屋建造完成 The Completed Construction of the Building 
23 房屋高度 The Height of the Building
24 房屋現值 The Current Value of Building
25 空置不為使用 Vacancy
26 非住家非營業用 For a Building Used for Both Non-residential and Non- business Purposes
27 屋頂游泳池加價 Added Value for a Swimming Pool on the Roof
28 建造執照 Construction License
29 建築物 Building
30 建築執造 Construction License
31 面積 Area
32 起造人 The Builder
33 移轉當期 Transferred at the Time of Building
34 逐層遞減 The Decrease in the Standard Value Floor by Floor 
35 毀損面積 The Area Which Was Destroyed
36 構造 Structure
37 課稅資料 Taxable Data
38 應繳未繳 Non-payment of Due Tax Failure to Pay
39 營業用 For the Purpose of Conducting Business
　 總層數 Gross Floor Area of the Building
九、契稅
1 契稅 Deed Tax
2 公證 A Certificate Issued by Court
3 分割 Partition
4 占有 Possession
5 交換 Exchange
6 共有 Held in Common
7 判決確定日 Final Judgment Rendered by the Court
8 承典 Creation of Dien
9 契稅申報起算日 The Starting Date for Filing of the Deed Tax
10 契價 The Value of a Deed
11 怠報金 Surcharge
12 匿報 Evades Reporting of the Deed Tax
13 區分所有 The Portion of Strata Titled
14 短報 Under-reports
15 買賣 Sale
16 實質課稅 Real Levy
17 贈與 Bestowal or Donation
18 權利變更登記 Registration of the Transfer of Rights
19 變更起造人 A Change in the Name of the Builder
十、使用牌照稅
1 使用牌照稅 Vehicle License Tax
2 納稅義務人 Taxpayer
3 交通工具 Transportation Equipment
4 汽缸總排氣量 Total Cylinder Displacement Volume
5 軍隊裝備編制內之交通工具 Military T/O Transportation Equipment
6 公共團體設立之醫院 Public Hospitals
7 裝配之交通工具 Assembled Transportation Equipment
8 利用非交通工具之設備 Equipment Utilizing Non-transportation Vehicle
9 專供公共安全使用之交通工具 Transportation Equipment Used Exclusively for Public Safety Purpose
10 專供衛生使用之交通工具 Transportation Equipment Used Exclusively for the Purposes of Public Health
11 專供身心障礙者使用之交通工具 Transportation Equipment Used Exclusively by a Mentally or Physically Disabled Person Who Carries a Mental/Physical Disability card Issued by the Competent Authorities 
12 臨時牌照及試車車牌 Temporary License and License for Automobile Testing
13 逾期使用 Use When Expired/ Used When Expired
14 移用使用牌照 Vehicle License Removed for use on Another Vehicle
十一、娛樂稅
1 娛樂稅 Amusement Tax
2 納稅義務人 Taxpayer
3 代徵人 Collecting Agents
4 技藝表演 Acrobatics Show
5 競技比賽 Competitions of Still and Other Contests / Competitions and Contents of Skill 
6 其他提供娛樂設施 The Like That Provide Facilities for the Recreation or Entertainment of Others
7 公益慈善演出 A Show for Public Interest and Charity
8 代徵 Who Pay Tax Collected
9 代徵獎勵金 Grant Who Pay Tax Collected Award
10 不予代徵 Failure to Collect
十二、遺產贈與稅
1 經常居住中華民國境內 Continuous Residence Within the ROC
2 贈與 Gift
3 以贈與論 Be Regarded as Gift
4 遺產總額 Gross Estate
5 視為被繼承人遺產 Regarded as Estate Property of the Decedent
6 遺產淨額 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 Farmland
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 Subject Matter
13 實物抵繳 Using Physical Objects for Payment of Taxes
14 確切納稅保證 Definitive Guarantee of Payment
15 未結之案件 Unsettled Cases
十三、稅捐稽徵法
1 稅捐 Tax 
2 稅捐法定主義 Principle of Taxation Under the Law
3 互惠免稅 Reciprocal Tax Exemption 
4 稅捐優先權 Collection of Taxes Given Priority Over General Claims by Creditors
5 破產 Bankruptcy
6 破產財團 Bankruptcy Estate
7 破產債權 Obligatory Claim Against the Bankruptcy 
8 別除權 Right of Exclusion
9 財團費用 Expense of the Bankruptcy Estate
10 財團債務 Debts of the Bankruptcy Estate
11 公司重整 Company Reorganization  
12 重整債權 A Obligatory Claim Against the Reorganization of the Company
13 重整債務 Debts Incurred During Company Reorganization 
14 緩繳 Deferred Payment of Taxes
15 相當擔保 Equivalent Collateral
16 共有財產 Jointly-Owned Property
17 分別共有 Co-Owned
18 公同共有 Owned-In-Common
19 公司合併 Company Merger
20 概括承受 General Assumption 
21 繳納通知文書 Tax Payment Notice
22 繳納期限 Deadline of Payment for the Tax Payable
23 查對更正 Check and Correction
24 送達 Service of Documents
25 交付送達 Service of Documents by Hand
26 寄存送達 Service of Documents by Mail to the Location of the Competent Autonomous or Police Authorities 
27 公示送達 Service of Notice by Publication
28 應受送達人 A Person to Whom the Service of Notice is Attempted 
29 委託送達 Service of Notice by a Government Organization so Entrusted 
30 補充送達 Service of Notice to the Agent, Representatives of the Taxpayer 
31 滯納金 Delinquency Charge
32 核課期間 Assessment Periods
33 徵收期間 Collection Periods
34 參與分配 Participate in the Distribution of the Proceeds From the Court-enforced Sale of a Property
35 稅捐保全 Tax Safeguards
36 禁止財產處分 Prohibited From the Disposal of Property 
37 限制出境 Restriction from Leaving the ROC
38 提前徵收 Collection Prior to the Statutory Date the Amount to Be Paid in Taxes Falls Due 
39 溢繳退稅 Refund of Overpaid Tax
40 退稅抵欠 Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable
41 搜索 Search
42 扣押 Seizure 
43 課稅資料保密 Preserve the Confidentiality of Taxation Information 
44 執行名義 A Ground for Execution
45 稅捐行政救濟 Administrative Remedies
46 復查 Recheck
47 撤銷重核 Cancel and Reassess
48 稅務協談 An Offer Arising in Relation to the Compromise of a Tax-related case
49 代徵 Taxes Collection by Agent 
50 確定 Confirmation
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 租稅秩序罰 Punishment for Violating of a Duty to Act in Relation to the Tax Law
58 行為罰 Punishment for Violating the Duty to Act
59 漏稅罰 Tax Evasion Punishment
60 擇一從重處罰 Imposition of the Most Severe of the Punishments
61 自動補報免罰 Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes
62 減免處罰 Mitigate or Remit the Punishment
63 從新從輕原則 The Principle of Applying the Newer or the More Lenient Law 
64 裁罰金額倍數參考表 Reference Table for Fines and Multiples of Punishments
65 準用 Apply mutatis mutandis
66 檢舉逃漏稅獎金 The Reward for an Informant or Accuser Providing Informing Regarding Evasion of Payment of Tax by a Taxpayer