項次 |
中文標示內容 |
審定詞彙 |
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 |
AFRICA非洲 (2)