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Chinese

Taiwan Tax Basics

台湾税务基础

Framework

框架

IRON LAW: Three Taxes Every Taiwan Business Must Know

1. 營業稅 (Business Tax / VAT): 5% on sales, filed bimonthly
2. 營利事業所得稅 (Corporate Income Tax): 20% on profit, filed annually
3. 扣繳 (Withholding Tax): Withheld at source on payments to individuals/foreigners

Missing any filing deadline triggers penalties. Set up calendar reminders
for ALL filing dates at company registration.
IRON LAW: Three Taxes Every Taiwan Business Must Know

1. 營業稅（营业税/增值税）：销售额的5%，每两个月申报一次
2. 營利事業所得稅（企业所得税）：利润的20%，每年申报一次
3. 扣繳（扣缴税）：向个人或境外人士支付款项时从源头扣缴

错过任何申报截止日期都会触发罚款。在公司注册时就应为所有申报日期设置日历提醒。

Tax Calendar

税务日历

TaxRateFiling FrequencyDeadline
營業稅 (VAT)5%Bimonthly15th of following odd month (Jan 15, Mar 15, May 15...)
營所稅 (CIT)20%AnnualMay 1-31 (for prior year)
暫繳 (Interim CIT)50% of prior yearAnnualSeptember 1-30
扣繳 (Withholding)VariesMonthly + annual10th of following month; annual filing by Jan 31
個人綜所稅Progressive 5-40%AnnualMay 1-31
税种税率申报频率截止日期
營業稅（增值税）5%每两个月一次次月奇数月15日（1月15日、3月15日、5月15日……）
營所稅（企业所得税）20%每年一次5月1日-31日（申报上一年度）
暫繳（企业所得税预缴）上一年度税额的50%每年一次9月1日-30日
扣繳（扣缴税）税率不一月度+年度次月10日；年度申报截止1月31日
個人綜所稅（个人综合所得税）5%-40%累进税率每年一次5月1日-31日

Corporate Income Tax (營所稅)

企业所得税（營所稅）

Taxable Income = Revenue - Cost of Goods Sold - Operating Expenses - Non-operating Deductions
Tax = Taxable Income × 20%

Special cases:
- Taxable income ≤ NT$120,000: tax-free
- NT$120,001 ~ NT$500,000: half rate applied on amount exceeding $120K
- > NT$500,000: full 20% rate
Common deductions:
  • Employee salaries and benefits
  • Rent, utilities, office expenses
  • Depreciation on fixed assets
  • R&D expenses (additional 200% deduction under 產創條例)
  • Bad debt (with proper documentation)
应纳税所得额 = 营收 - 销货成本 - 营业费用 - 非营业扣除额
税额 = 应纳税所得额 × 20%

特殊情况：
- 应纳税所得额 ≤ 新台币120,000元：免税
- 新台币120,001元 ~ 500,000元：超过120,000元的部分适用减半税率
- > 新台币500,000元：全额适用20%税率
常见扣除项：
  • 员工薪资及福利
  • 租金、水电费、办公费用
  • 固定资产折旧
  • 研发费用（根据《产业创新条例》可额外享受200%扣除）
  • 坏账（需提供适当证明文件）

Business Tax (營業稅 / VAT)

营业税（營業稅 / 增值税）

TransactionVAT Treatment
Domestic salesCharge 5% → collect from buyer → remit to government
Domestic purchasesPay 5% → claim as input tax credit
Export salesZero-rated (0%) — can still claim input credits
Import purchasesPay 5% at customs → claim as input credit
Filing: Net VAT = Output tax (collected) - Input tax (paid). If negative (more input than output), get a refund.
交易类型增值税处理方式
境内销售收取5%税额 → 向买方收取 → 上缴政府
境内采购支付5%税额 → 可申请进项税额抵扣
出口销售零税率（0%）——仍可申请进项税额抵扣
进口采购在海关缴纳5%税额 → 可申请进项税额抵扣
申报方式：增值税净额 = 销项税额（收取的税额） - 进项税额（支付的税额）。若净额为负（进项税额大于销项税额），可申请退税。

Withholding Tax (扣繳)

扣缴税（扣繳）

Payment TypeResident RateNon-Resident Rate
Salary5% (if monthly > certain threshold)6-18%
Professional service fees10%20%
Rent10%20%
DividendsIncluded in personal income21%
Royalties10%20%
Interest10%20%
支付类型居民税率非居民税率
薪资5%（若月度薪资超过特定门槛）6%-18%
专业服务费10%20%
租金10%20%
股息纳入个人所得计税21%
特许权使用费10%20%
利息10%20%

Startup Tax Incentives

初创企业税收优惠

IncentiveWhat It DoesWho Qualifies
產創條例 R&D 投資抵減15% of R&D spend as tax credit (or 10% over 3 years)Companies with qualifying R&D activities
天使投資人減稅Individual investors can deduct up to NT$3M from incomeInvestment in startups < 2 years old, held 2+ years
員工認股權 (ESOP)Deferred taxation on stock options until exerciseCompanies issuing employee stock options
營所稅 小規模免稅Taxable income ≤ NT$120K exemptVery small businesses
优惠政策内容适用对象
《产业创新条例》研发投资抵减研发支出的15%可作为税额抵减（或分3年享受10%抵减）开展符合资格研发活动的企业
天使投资人减税个人投资者可从所得中扣除最高新台币300万元投资成立未满2年的初创企业，且持股满2年以上
员工认股权（ESOP）股票期权的纳税义务延迟至行权时发行员工股票期权的企业
營所稅小规模免税应纳税所得额 ≤ 新台币120,000元可免税微型企业

Output Format

输出格式

markdown
undefined
markdown
undefined

Taiwan Tax Assessment: {Company}

台湾税务评估：{公司名称}

Tax Obligations

税务义务

TaxApplicable?RateNext Filing
營業稅Y/N5%{date}
營所稅Y/N20%{date}
扣繳Y/Nvaries{date}
税种是否适用？税率下一次申报日期
營業稅是/否5%{日期}
營所稅是/否20%{日期}
扣繳是/否税率不一{日期}

Estimated Tax Liability

预估税负

TaxEstimated AmountNotes
營業稅 (net)NT${X}/bimonthOutput - Input
營所稅NT${X}/yearRevenue - Expenses × 20%
税种预估金额备注
營業稅（净额）新台币{X}元/每两个月销项税额 - 进项税额
營所稅新台币{X}元/每年（营收 - 费用）×20%

Available Incentives

可用优惠政策

IncentiveEligible?Estimated Benefit
{incentive}Y/NNT${X}
优惠政策是否符合资格？预估收益
{优惠政策名称}是/否新台币{X}元

Action Items

行动事项

  1. {immediate tax action needed}
undefined
  1. {需立即处理的税务事项}
undefined

Gotchas

注意事项

  • 營業稅 and 營所稅 are different taxes: 營業稅 is VAT on transactions (5%). 營所稅 is corporate income tax on profit (20%). Both are required. Don't confuse them.
  • Input VAT requires 統一發票: You can only claim input tax credits with proper 統一發票 (uniform invoice). Receipts (收據) from non-registered vendors don't count.
  • Foreign service payments: Paying a foreign SaaS provider (AWS, Google, etc.)? You must withhold 20% tax and report it, unless a tax treaty applies. Many startups miss this.
  • Transfer pricing for cross-border: If you have related-party transactions with overseas entities, transfer pricing rules apply. Document arm's-length pricing.
  • This is educational guidance, not tax advice: Taiwan tax law is amended frequently. Consult a licensed CPA (會計師) for specific tax situations and filings.
  • 營業稅和營所稅是不同税种：營業稅是针对交易的增值税（5%），營所稅是针对利润的企业所得税（20%）。两者均为必缴税种，请勿混淆。
  • 进项增值税需凭统一发票：只有持有正规統一發票（统一发票）才能申请进项税额抵扣。非登记厂商开具的收據（收据）不具备抵扣资格。
  • 境外服务款项支付：向境外SaaS供应商（如AWS、Google等）付款时，必须扣缴20%税款并进行申报，除非适用税收协定。许多初创企业容易遗漏此项。
  • 跨境关联交易转让定价：若与境外实体存在关联交易，需遵守转让定价规则。需记录符合独立交易原则的定价。
  • 本内容为教育指导，非税务建议：台湾税法频繁修订。针对具体税务情况及申报，请咨询持牌会计师（會計師）。

References

参考资料

  • For e-invoice system, see the tw-einvoice-guide skill
  • For detailed CIT deduction rules, see 
    references/cit-deductions.md
  • 关于电子发票系统，请查看tw-einvoice-guide技能
  • 关于企业所得税扣除细则，请参阅
    references/cit-deductions.md