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1 賦稅業務中英文詞彙對照表 項次 類別 中文詞彙 英文詞彙 一 所得稅 1 所得稅 綜合所得稅 Individual Income Tax 2 所得稅 綜合所得稅結算申報書 Individual Income Tax Return 3 所得稅 所得基本稅額 Income Basic Tax 4 所得稅 一般所得稅額 Regular Income Tax 5 所得稅 基本稅額 Basic Tax 6 所得稅 基本所得額 Basic Income 7 所得稅 多層次傳銷 Multiple level Marketing 8 所得稅 非現金捐贈 Non cash Donation 9 所得稅 常設機構 Permanent Establishment 10 所得稅 移轉訂價 Transfer Pricing 11 所得稅 消除雙重課稅 Elimination of Double Taxation 12 所得稅 無差別待遇 Non discrimination 13 所得稅 相互協議程序 Mutual Agreement Procedure 14 所得稅 資訊交換 Exchange of Information 15 所得稅 營業利潤 Business Profit 16 所得稅 19 所得稅 23 所得稅 24 所得稅 25 所得稅 26 所得稅 各類所得扣繳稅款報繳證明申請書 Application Form for Certificate of Withholding Income Tax Application Form for the Reissuance of 綜合所得稅退稅憑單補發申 17 所得稅 the Certificated Declaration for an 請書 Individual Income Tax Refund 18 所得稅股利申報書 Dividend Declaration Form ( 境外 ) 緩課股票轉讓所得申報憑單 Income Statement of Transferring Taxdeferred Stocks Application (Assessment) Form for 20 所得稅個人災害損失申報 ( 核定 ) 表 Personal Loss in Disaster Issuance of Tax Payment Certificate 核發中 英文綜合所得稅納 21 所得稅 (English and Chinese) for Individual 稅證明書 Income Tax 22 所得稅外籍人士稅務講習及座談 Taxation Forum and Seminar for Aliens 外籍人士綜合所得稅扣繳實務外籍人士綜合所得稅結算申報實務 年度綜合所得稅自動補報稅額繳款書 綜合所得稅結算稅額繳款書 ( 自行繳納 ) Withholding Practice of Individual Income Tax for Aliens Filing Practice of Individual Income Tax Return for Aliens Tax Bill for Late/Amended filing Payment of Individual Income Tax for Year Tax Bill for Filing Individual Income Tax (Self payment) 27 所得稅 個人一時貿易資料申報書 Declaration Form for Individual Income Derived from Incidental Trading 28 所得稅 執行業務所得 Income from Professional Practice

2 29 所得稅 執行業務者 Professional Practitioner 30 所得稅 Application Form for Professional 執行業務者使用機器記帳申 Practitioners Using Electronic 請書 Bookkeeping 31 所得稅 扣除額 Deduction 32 所得稅 人 Person 33 所得稅 不可抗力之災害 A Disaster Caused by Force Majeure 34 所得稅 中華民國境內居住之個人 Resident of the Republic of China 35 所得稅 他人 Others 36 所得稅 可扣抵稅額 ( 綜合所得稅 ) Imputation Tax Credit (Individual Income Tax) 37 所得稅 申報納稅 Filing of Tax Returns and Payment of Tax 38 所得稅 申報期限 Deadline for the Filing of Income Tax Returns 39 所得稅 交換 Exchange 40 所得稅 列舉扣除額 Itemized Deduction 41 所得稅 合併報繳 Consolidated Declaration and Payment by Taxpayers 42 所得稅 在校就學 Studying at School 43 所得稅 扣繳率 Withholding Rate 44 所得稅 扣繳稅額 Withholding Tax 45 所得稅 扣繳憑單 Withholding Statement 46 所得稅 扣繳辦法 Withholding Regulations 47 所得稅 自力耕作漁牧林礦所得 Income from Self undertaking in Farming, Fishing, Animal Husbandry, 48 所得稅 自用住宅 Forestry and Mining Owner occupied Residence 49 所得稅 自宅重購稅額退抵 Deduction or Refund for Repurchase of Owner occupied Residence 50 所得稅 免稅額 Exemption 51 所得稅 免辦結算申報 Exemption from Filing an Income Tax Returns 52 所得稅 利息所得 Interest Income 53 所得稅 災害損失 ( 綜合所得稅 ) Losses from Disaster (Individual Income Tax) 54 所得稅 依規定稅率納稅 To Pay Tax in Accordance with the Legal Tax Rate 55 所得稅 其他所得 Other Income 56 所得稅 押金 Deposit 57 所得稅 版稅 Proceeds from Copyrights 58 所得稅 直系尊親屬 Lineal Ascendant 59 所得稅 金融機構 Financial Institution 60 所得稅 非中華民國境內居住之個人 Non resident of the Republic of China 61 所得稅 非扣繳範圍之所得 Income not Subject to Withholding

3 62 所得稅 保險費 Insurance Premium 63 所得稅 盈餘總額 Gross Surplus Profit 64 所得稅 銀行業通行之存款利率 The Prevailing Deposit Interest Rates of Domestic Banks 65 所得稅 軍人薪餉 Salaries of Military Personnel 66 所得稅 個人 Individual 67 所得稅 捐贈 Donation 68 所得稅 核定稅額通知書 Notice for Assessment of Tax 69 所得稅 特支費 Special Disbursement 70 所得稅 特別扣除額 Special Deduction 71 所得稅 租賃所得 Income from Lease 72 所得稅 納稅義務人 ( 綜合所得稅 ) Taxpayer (Individual Income Tax) 73 所得稅 財產交易所得 Income from Property Transactions 74 所得稅 財產交易損失 Loss from Property Transactions 75 所得稅 退休金 Retirement Pay 76 所得稅 退職金 Separation Pay 77 所得稅 配偶薪資所得分開計稅合併報繳 The Amount of Tax Levied on the Salary Income of a Taxpayer or his/her Spouse Computed Separately and then Declared and Paid on a Consolidated Basis by the Taxpayers 78 所得稅 教育學費 Tuition 79 所得稅 教育學費特別扣除 Special Deduction for Educational Tuition 80 所得稅 終身俸 Life time Pension 81 所得稅 扣繳之報繳 To Pay Withholding Tax 82 所得稅 扣繳之申報 To File Withholding Tax 83 所得稅 就源扣繳 Tax Withheld at Source 84 所得稅 期貨交易所得 Income from Futures Transactions 85 所得稅 身心障礙特別扣除 Special Deduction for the Physically or Mentally Challenged Person 86 所得稅 無謀生能力者 Being Incapable of Earning a Livelihood 87 所得稅 結算申報 ( 綜合所得稅 ) Annual Income Tax Return (Individual Income Tax) 88 所得稅 給付時 At the Time of Payment 89 所得稅 視同給付 Deemed Payment 90 所得稅 損害賠償金 Compensation for Death or Injury 91 所得稅 溢扣 The Amount Over withheld 92 所得稅 當地一般租金 The Local Prevailing Rental Standard 93 所得稅 資遣費 Severance Pay 94 所得稅 實物配給或代金 Allowance in Kind or Cash 95 所得稅 綜合所得淨額 The Net Consolidated Income 96 所得稅 綜合所得總額 The Gross Consolidated Income 97 所得稅 撫卹金 Survivor's Compensation

4 98 所得稅標準扣除額 Standard Deduction 99 所得稅 稿費 版稅 樂譜 作曲 編劇 漫畫及講演之鐘點費之收入 Income Derived from Published Articles, Copyright Books, Musical Compositions, Musical Productions, Dramas, Cartoons, or as Remuneration for Speeches and Lectures on an Hourly Basis 100 所得稅 課稅年度 Taxable Year 101 所得稅 儲蓄投資特別扣除 Special Deduction for Savings and Investment 102 所得稅 應納稅額 Tax Payable 103 所得稅 營利所得 Income from Profit seeking 104 所得稅 薪資所得 Income from Salaries and Wages 105 所得稅 薪資所得特別扣除 Special Deduction of Income from Salaries/Wages 106 所得稅 購屋借款利息 Interest on a House Mortgage 107 所得稅 醫藥及生育費 Medical and Maternity Expenses 108 所得稅 離職金 Resignation Pay 109 所得稅 證券交易所得 Gains Derived from the Securities Transactions 110 所得稅 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 111 所得稅 權利金所得 Income from Royalties 112 所得稅 變動所得 Variable Income 113 所得稅 簡式申報書 Concise Return Form 114 所得稅 必要損耗及費用 Necessary Depreciation and Expenses 115 所得稅 扶養親屬 Dependents 116 所得稅 實物所得 Income in Kind 117 所得稅 屬地主義 Territorial Principle 118 所得稅 營利事業 Profit seeking Enterprise 119 所得稅 小規模營利事業 Small scale Profit seeking Enterprise 120 所得稅 公有事業 Public Utility Enterprise 121 所得稅 營業代理人 Business Agent 122 所得稅 國際金融業務分行 Off shore Banking Units;Off shore Banking Branches 123 所得稅 國際證劵業務分公司 Off shore Securities Units;Offshore Securities Branches 124 所得稅 教育文化公益慈善機關或團體 Education, Culture, Public Welfare or Charity Institutions or Organizations 125 所得稅 營利事業所得額 The Amount of the Profit seeking Enterprise Income 126 所得稅 中華民國來源所得 Income from Sources in the Republic of China 127 所得稅 分離課稅 Taxed Separately

5 128 所得稅 短期票券 Short term Commercial Papers 129 所得稅 會計帳簿及憑證 Account Books and Vouchers 130 所得稅 會計年度 Fiscal Year 131 所得稅 會計基礎 Accounting Basis 132 所得稅 扣繳義務人及納稅義務人 Tax Withholders and Taxpayers 133 所得稅 扣繳稅款之繳納及扣繳憑單之申報 Payment of Taxes Withheld and Filing of Withholding Statement 134 所得稅 各類所得扣繳率標準 Standards of Withholding Rates for Various Incomes 135 所得稅 暫繳申報 Provisional Income Tax Return 136 所得稅 會計師查核簽證申報 Filing Returns Assessed and Certified by Certified Public Accountant 137 所得稅 營利事業所得稅 Profit seeking Enterprise Income Tax 138 所得稅 營利事業所得稅結算申報書 Profit seeking Enterprise Annual Income Tax Return 139 所得稅 催報 To Urge to File Tax Returns 140 所得稅 滯報金 ( 營利事業所得稅 ) Delinquent Reporting Surcharge (Profitseeking Enterprise Income Tax) 141 所得稅 怠報金 ( 營利事業所得稅 ) Non reporting Surcharge (Profit seeking Enterprise Income Tax) 142 所得稅 決算申報 A Current Final Report on Total Business Income 143 所得稅 清算申報 A Current Final Report on Income Earned from Liquidation 144 所得稅 清算期間 Period of Liquidation 145 所得稅 清算所得 Liquidation Income 146 所得稅 國外稅額扣抵 Foreign Tax Credit 147 所得稅 大陸及港澳地區課稅規定 The Regulations of Taxes for Mainland, Hong Kong and Macao Areas 148 所得稅 所得額標準 The Standards of Income 149 所得稅 同業利潤標準 The Profit Standard of the Same Trade Concerned 150 所得稅 營利事業所得稅查核準則 Regulations Governing Assessment of Profit seeking Enterprise Income Tax 151 所得稅 查帳審核 Audit by Reviewing Accounting Books 152 所得稅 書面審核 Reviewing Tax Declaration on Paper Audit by Reviewing Declaration on Tax 153 所得稅 擴大書面審核 Returns Expanding to the Cases Qualified for the Standards Issued by the MOF 154 所得稅 電腦選案 Cases Selected by a Computer 155 所得稅 實際成本 Actual Cost 156 所得稅 資本支出 Capital Expenditures 157 所得稅 固定資產 Fixed Assets 158 所得稅 耐用年數 Service Life

6 159 所得稅 殘值 Residual Value 160 所得稅 資產重估價 Assets Revaluation 161 所得稅 原物料耗用通常水準 Common Level of Materials and Supplies Being Used for Production 162 所得稅 盈虧互抵 Offset between Profits and Losses 163 所得稅 災害損失 ( 營利事業所得稅 ) Losses from Disaster (Profit seeking Enterprise Income Tax) 164 所得稅 融資租賃 Financial Leasing 165 所得稅 營業常規 Regular Business Practice 166 所得稅 兩稅合一制 Integrated Income Tax System 167 所得稅 股利總額 The Gross Amount of Dividends 168 所得稅 股東可扣抵稅額帳戶 Imputation Credit Account 169 所得稅 股東可扣抵稅額帳戶變動明 Filing the Statement of Changes in the 細申報 Imputation Credit Account 170 所得稅 稅額扣抵比率 Tax Deduction Ratio 171 所得稅 稅額扣抵比率上限 Upper Limit of Tax Deduction Ratio 172 所得稅 超額分配股東可扣抵稅額 The Amount of Over distributed Imputation Credit to Shareholders Tax Overpaid Retained for Offsetting 173 所得稅 留抵稅額 ( 營利事業所得稅 ) the Future Tax Payable (Profit seeking Enterprise Income Tax) 174 所得稅 未分配盈餘 Undistributed Surplus Earnings 175 所得稅 未分配盈餘申報 Filing the Undistributed Earnings 176 所得稅 賦稅減免獎勵 Tax Incentive 177 所得稅 個人一時貿易之盈餘 Earnings Derived from Incidental Trading Activities by an Individual 178 所得稅 物價指數連動法 Indexation 179 所得稅 現時徵繳制 Pay as you earn 180 所得稅 S 公司 S corporation 181 所得稅 一人公司 One man Company 182 所得稅 二手貨 Used Goods 183 所得稅 人權及租稅 Human Rights and Taxation 184 所得稅 子公司 Subsidiary Company 185 所得稅 小規模公司 Small sized Company 186 所得稅 小規模企業減免額 Deduction or Exemption for Small Business 187 所得稅 小額所得減免額 Small Income Deduction or Exemption 188 所得稅工商利潤稅 189 所得稅 已繳納公司稅之盈餘所分配之股利 Tax on Industrial and Commercial Profits Dividends Derived from Earnings after Tax 190 所得稅 不納入課稅 Income Excluded from Taxation 191 所得稅 不動產利得稅 Immovable Property Gains Tax 192 所得稅 引力原則 Force of Attraction

7 193 所得稅 支出稅 Expenditure Tax 194 所得稅 日出條款 Sunrise Clause 195 所得稅 落日條款 Sunset Clause 196 所得稅 祖父條款 Grandfather Clause 197 所得稅 主管機關 Competent Authority 198 所得稅 出口補貼 Export Subsidies 199 所得稅 出口退稅 Export Rebate 200 所得稅 加工出口區 Export Processing Zone 201 所得稅 可比較未受控價格法 Comparable Uncontrolled Price Method 202 所得稅 古典課稅制 Classical Tax System 203 所得稅 外國個人控股公司 Foreign Personal Holding Company, FPHC 204 所得稅 外國銷貨公司 Foreign Sales Corporation, FSC 205 所得稅 所得平均法 Averaging of Income 206 所得稅 未繳納公司稅盈餘所分配之 Dividends Derived from Earnings before 股利 Tax 207 所得稅 母公司 Parent Company 208 所得稅 有實際關連之所得 Effectively Connected Income 209 所得稅 目的地原則 Destination Principle 210 所得稅 企業集團 Group of Companies 211 所得稅 全球所得 World wide Income 212 所得稅 全球財產 World wide Property 213 所得稅 再投資期間 Re investment Period 214 所得稅 再投資優惠 Re investment Relief; Roll over Relief 215 所得稅 再售價格法 Resale Price Method 216 所得稅 同時查核 Simultaneous Tax Audit 217 所得稅 名目資本 Nominal Capital 218 所得稅 合併 Mergers 219 所得稅 地方政府 免稅額 課稅權 Local Authority, Exemption, Taxing Power 220 所得稅 地方稅 Local Tax 221 所得稅 多邊租稅協定 Multilateral Tax Treaties 222 所得稅 多國籍企業 Multinational Enterprises 223 所得稅 多階段課稅 Multi stage Taxation 224 所得稅 年金計畫 Pension Schemes 225 所得稅 成本分攤協議 Cost Sharing Agreements 226 所得稅 成本加價法 Cost Plus Method 227 所得稅 扣繳稅款之扣抵 Withholding Tax Credit 228 所得稅 收入分成 Revenue Sharing 229 所得稅 有限合夥 Limited Partnership 230 所得稅 老人減免額 Exemption for the Elderly 231 所得稅 自由貿易 Free Trade 232 所得稅 利潤稅 Profits Tax 233 所得稅 技術協助費 Technical Assistance Fee

8 234 所得稅 投資公司 Investment Company 235 所得稅 投資所得 Investment Income 236 所得稅 投資信託 Investment Trust 237 所得稅 證券投資 ( 間接投資 ) Portfolio Investment (Indirect Investment) 238 所得稅 投資減除額 Investment Deduction 239 所得稅 投資稅額扣抵 Investment Tax Credit 240 所得稅 投資準備 Investment Reserve 241 所得稅 防杜避稅措施 Anti tax Avoidance Measures 242 所得稅 防杜欠稅措施 Anti tax Delinquency Measures 243 所得稅 來源地證明 Certificate of Origin 244 所得稅 來源規則 Source Rule 245 所得稅 受託人 Trustee 246 所得稅 受控之外國公司 Controlled Foreign Corporation, CFC 247 所得稅 受僱所得 Income from Employment 248 所得稅 固定場所 Fixed Place 249 所得稅 定率國外稅額扣抵 Fixed Foreign Tax Credit 250 所得稅 定額課稅 Lump sum Tax 251 所得稅 居住地之變更 Change of Residence 252 所得稅 居住者外國人 Resident Alien 253 所得稅 所得來源 Source of Income 254 所得稅 所得稅平均稅率 Average Rate of Income Tax 255 所得稅 所得稅額扣抵 Income Tax Credit 256 所得稅 非居住者 Non resident 257 所得稅 非居住者外國人 Non resident Alien 258 所得稅 非勤勞所得 Unearned Income 259 所得稅 非課稅所得 Non taxable Income 260 所得稅 非課稅資產 Non taxable Assets 261 所得稅 非營利團體 Non profit Organization 262 所得稅 信託不動產 Estate in Trust 263 所得稅 孩童減免額 Child Deduction or Exemption 264 所得稅 孩童照顧支出 Child Care Expenditure 265 所得稅 盈餘準備 Reserves 266 所得稅 相互協助 Mutual Assistance 267 所得稅 共同基金 Mutual Fund 268 所得稅 研究發展 Research & Development 269 所得稅 負所得稅 Negative Income Tax 270 所得稅 負資本帳戶 Negative Capital Account 271 所得稅 重組 Reorganization 272 所得稅 雙重課稅 Double Taxation 273 所得稅 個人控股公司 Personal Holding Company 274 所得稅 個別限額法 ( 國外稅額扣抵 ) Per Country Limitation (Foreign Tax Credit) 275 所得稅 家族公司 Family Corporation

9 276 所得稅 核定通知 Notice of Assessment 277 所得稅 消費者物價指數 Consumer Price Index 278 所得稅 消極性所得 Passive Income 279 所得稅 特許權利 Franchise 280 所得稅 特許權利稅 Franchise Tax 281 所得稅 租稅之轉嫁 Tax Shifting, Shifting of Taxes 282 所得稅 租稅之整合 Harmonization of Tax 283 所得稅 租稅代理人 Tax Agent 284 所得稅 租稅存款證明 Tax Deposit Certificate 285 所得稅 租稅扣抵 Tax Credit 286 所得稅 租稅庇護所 Tax Haven 287 所得稅 租稅協定 Tax Treaty 288 所得稅 租稅保密 Tax Secrecy 289 所得稅 租稅特赦 Tax Amnesty 290 所得稅 租稅假期 Tax Holiday 291 所得稅 租稅規畫 Tax Planning 292 所得稅 租稅遞延 Deferred tax 293 所得稅 納稅依從度 Tax Compliance 294 所得稅 財政住所 Fiscal Residence 295 所得稅 發起人股份 Founder's Shares 296 所得稅 發票基礎 Invoice Basis 297 所得稅 短期資本利得 Short term Capital Gains 298 所得稅 稅約範本 Model Tax Conventions 299 所得稅 稅率表 Tax Rate Table 300 所得稅 稅率級距 Tax Brackets 301 所得稅 視同已納稅額 Tax Sparing 302 所得稅 視同已納稅額扣抵 Tax Sparing Credit 303 所得稅 視同利息 Deemed Interest 304 所得稅 估價原則 Valuation Principle 305 所得稅 費用比例 Expense Ratio 306 所得稅 費用帳 Expense Account 307 所得稅 交易或營業 Trade or Business 308 所得稅 貿易聯盟 Trade Union 309 所得稅 超級權利金 Super Royalty 310 所得稅 進口存款 Import Deposits 311 所得稅 進口附加捐 Import Surcharge 312 所得稅 設算扣抵制 Imputation System 313 所得稅 進口配額 Import Quotas 314 所得稅 開發中國家租稅法 Developing Countries' Tax Law 315 所得稅 集團間勞務 Intra group Services 316 所得稅 傾銷 Dumping 317 所得稅 勤勞所得 Earned Income 318 所得稅 勤勞所得扣除額 Deduction for Earned Income 319 所得稅 搬家費用 Moving Expenses

10 320 所得稅 損失減除 Loss Deduction 321 所得稅 新興產業 Emerging Industry 322 所得稅 節約能源獎勵 Energy saving Incentives 323 所得稅 經濟利益團體 Economic Interest Group, EIG 324 所得稅 補充性投資稅額扣抵 Supplementary Investment Tax Credit 325 所得稅 補充核定 Supplemental Assessment 326 所得稅 資本分配 Capital Distribution 327 所得稅 資本利得稅 Capital Gains Tax 328 所得稅 資本取得稅 Capital Acquisitions Tax 329 所得稅 資本所得 Income from Capital 330 所得稅 資本財 Capital Goods 331 所得稅 過渡時期協議 Transitional Arrangements 332 所得稅 零息債券 Zero coupon Bonds 333 所得稅 預付公司稅 Advance Corporation Tax, ACT 334 所得稅 境外公司 Offshore Company 335 所得稅 國外來源所得 Foreign source Income 336 所得稅 境外信託 Offshore Trust 337 所得稅 境外創投 Offshore Joint Venture 338 所得稅 福利性所得 Fringe Benefits 339 所得稅 實現 Realization (of Assets) 340 所得稅 管理處所 Place of Management 341 所得稅 管理費用 Management Fees 342 所得稅 管理與控制 Management and Control 343 所得稅 維也納公約 Vienna Conventions 344 所得稅 維護成本 Maintenance Expenses 345 所得稅 遠期外匯交易 Forward Foreign Exchange Transactions 346 所得稅 遠期利率協議 Forward Rate Agreement 347 所得稅 暫時進口 Temporary Importation 348 所得稅 標準稅率 Standard Tax Rate 349 所得稅 歐聯指令 Directives of the EC 350 所得稅 歐聯自由貿易協會 European Free Trade Association, EFTA 351 所得稅 課稅交易 Taxable Transaction 352 所得稅 課稅期間 Taxable Period 353 所得稅 課稅稅基 Taxable Base 354 所得稅 課稅價格 Taxable Value 355 所得稅 營運損失 Operating Losses 356 所得稅 環境獎勵 Environmental Incentives 357 所得稅 毛利 Gross Profit 358 所得稅 毛利率 Gross Profit Ratio 359 所得稅 毛利潤稅 Gross Profit Tax 360 所得稅 總機構費用 Head Office Expenses 361 所得稅 聯合申報 Joint Return 362 所得稅 聯合核課 Joint Assessment 363 所得稅 薪資稅 Wage Tax

11 364 所得稅 還原 Grossing Up 365 所得稅 隱藏之利潤分配 Hidden Profit Distributions 366 所得稅 隱藏準備 Hidden Reserves 367 所得稅 藍色申報制度 Blue Return Filing System 368 所得稅 醫療費用 Medical Expenses 369 所得稅 離境稅 Exit Tax 370 所得稅 雙重居住者公司 Dual Resident Company 371 所得稅 特別負擔 Extraordinary Burdens 372 所得稅 課稅領域 Tax Territories 373 所得稅 邊際減免額 Marginal Deduction 374 所得稅 邊際稅率 Marginal Rates 375 所得稅 關係人 Related Parties 376 所得稅 關係企業 Affiliated Enterprises 377 所得稅 關稅暨貿易總協定 General Agreement on Tariffs and Trade, GATT 378 所得稅 關稅聯盟 Customs Union 379 所得稅 議定書 Protocol 380 所得稅 產業 Industry 381 所得稅 加速折舊 Accelerated Depreciation 382 所得稅 功能性獎勵 Functional Incentives 383 所得稅 投資抵減 Investment Tax Credit 384 所得稅 自動化設備或技術 Equipment or Technology Used for Automation 385 所得稅 防治污染設備或技術 Equipment or Technology Used for Anti pollution Measures 386 所得稅 資源回收設備或技術 Equipment or Technology Used for Reclamation of Resources 387 所得稅 工業用水再利用設備或技術 Equipment or Technology Used for Recycling of Industrial use Water 388 所得稅 節約能源設備或技術 Equipment or Technology Used for Energy Saving 389 所得稅 人才培訓 Personnel Training 390 所得稅 資源貧瘠或發展遲緩地區 Areas of Scanty Resources or Slow Development 391 所得稅 重要投資事業 Important Investment Enterprise 392 所得稅 重要科技事業 Important Technology Enterprise 393 所得稅 創業投資事業 Venture Capital Enterprise 394 所得稅 原始認股或應募 Original Subscription or Underwriting of a Registered Stock 395 所得稅 國外投資損失準備 Reserve for Loss in Foreign Investment 396 所得稅 專案合併 Specially Approved Merger 397 所得稅 緩課 Tax Deferred 398 所得稅 營利事業所得稅不合常規移轉訂價查核準則 Regulations Governing Assessment of Profit seeking Enterprise Income Tax on Non arm's Length Transfer Pricing

12 399 所得稅企業併購案件查核 Investigation of Business Merger and Acquisition Cases 400 所得稅 委託書 ( 營利事業登記案件 ) Letter of Authorization (For Registration of Profit seeking Enterprise) Education, Culture, Public Welfare or 教育 文化 公益 慈善機 401 所得稅 Charity Institutions or Organizations 關或團體結算申報書 Income Tax Return 402 所得稅清算申報書 Liquidation Tax Return 403 所得稅 404 所得稅 營利事業所得稅暫繳稅額申報書 營利事業超額分配股東可扣抵稅額自動補繳繳款書 Profit seeking Enterprise Provisional Income Tax Return Tax Bill for Voluntary Supplementary Payment of Profit seeking Enterprise Over distributed Imputation Credit to Shareholders 405 所得稅 年度營利事業所得稅結算稅額繳款書 ( 自行繳納 ) Year Tax Bill for Filed Profit seeking Enterprise Income Tax (Self payment) 406 所得稅 407 所得稅 408 所得稅 409 所得稅 410 所得稅 411 所得稅 412 所得稅 413 所得稅 年度營利事業所得稅結算稅額自動補報繳款書 年度營利事業所得稅未分配盈餘稅額繳款書 ( 自行繳納 ) 年度營利事業所得稅未分配盈餘稅額自動補報繳款書 年度營利事業所得稅暫繳稅額繳款書 ( 自行繳納 ) 原物料 商品變質報廢或災害申請書 固定資產及設備報廢或災害申請書 財政部稅務預先核釋作業要點 營利事業申請預先訂價協議作業要點 414 所得稅可比較未受控交易法 Year Tax Bill for Voluntary Supplementary Payment of Profitseeking Enterprise Income Tax Year Tax Bill for Filed Profit seeking Enterprise Income Tax on Undistributed Earnings (Self payment) Year Tax Bill for Voluntary Supplementary Payment of Profitseeking Enterprise Income Tax on Undistributed Earnings Year Tax Bill for Provisional Profitseeking Enterprise Income Tax (Selfpayment) Application Form for the Deformation, Scrapping and Write off of Raw Materials and Commodities Due to Disaster Application Form for the Scrapping of Fixed Assets and Equipment Due to Disaster The Directions for the Implementation of Advance Tax Rulings The Directions Governing the Application for an Advance Pricing Arrangement by a Profit seeking Enterprise Comparable Uncontrolled Transaction Method

13 415 所得稅 可比較利潤法 Comparable Profit Method 416 所得稅 利潤分割法 Profit Split Method 417 所得稅 移轉訂價報告 Transfer Pricing Report 418 所得稅 常規交易原則 Arm's Length Principle 419 所得稅 常規交易區間 Arm's Length Range 420 所得稅 適用所得稅協定查核準則 Regulations Governing the Application of Agreements for the Avoidance of Double Taxation with Respect to Taxes 421 所得稅 個人所得基本稅額申報表 on Income Individual Income Basic Tax Return 422 所得稅 各類所得扣繳暨免扣繳憑單 Withholding and Non withholding Tax Statement 423 所得稅 股利憑單 Dividend Statement 424 所得稅 告發或檢舉獎金 Reward for Information or Accusation 425 所得稅 信託契約 Trust Deed 426 所得稅 受益人 Beneficiary 427 所得稅 信託利益 Trust Benefit 428 所得稅 信託關係 Trust Relationship 429 所得稅 信託財產 Trust Property 430 所得稅 公益信託 Public Trust 431 所得稅 共同信託基金 Mutual Trust Fund 432 所得稅 證券投資信託基金 Securities Investment Trust Fund 433 所得稅 存簿儲金利息 Interest Aaccrued on Postal Passbook Savings 434 所得稅 公債 Government Bond 435 所得稅 公司債 Corporate Bond 436 所得稅 金融債券 Financial Debenture 437 所得稅 短期票券利息 Interest of Short term Commercial Papers 438 所得稅 養老金 Old age Pension 439 所得稅 保險給付 Insurance Payment 440 所得稅 人身保險 Life Insurance 441 所得稅 勞工保險 Labor Insurance 442 所得稅 公保 Civil Servants' Insurance 443 所得稅 全民健康保險 National Health Insurance 444 所得稅 公立醫院 Public Hospital 445 所得稅 財團法人組織醫院 Institutional Hospital 446 所得稅 公私立大學附設醫院 University affiliated Hospital 447 所得稅 戶口名簿 Household Certificate 448 所得稅 競選經費 Campaign Expense 449 所得稅 政治獻金 Political Donation 450 所得稅 政黨 Political Party 451 所得稅 政治團體 Political Association 452 所得稅 擬參選人 Prospective Candidate for Election 453 所得稅 居留證 Alien Resident Certificate

14 454 所得稅 獨資 Sole Proprietorship 455 所得稅 合夥 Partnership 456 所得稅 合作社 Cooperative 457 所得稅 常規交易價格 Arm's Length Price 458 所得稅 預先訂價協議 Advance Pricing Arrangement 459 所得稅 股權繳納憑證 Stock Share Payment Certificate 460 所得稅 新股權利證書 Certificates of Entitlement to New Shares 461 所得稅 員工分紅配股 Securities Acquired as an Employee's Bonus 462 所得稅 行政程序 Administrative Procedures 463 所得稅 違章審理 Review of Referred Cases of Tax Misconduct, Violation, and Fraud 464 所得稅 欠稅清理及執行 Tax Arrears Collection and Enforcement 465 所得稅 抵押利息所得調查核定 Review and Assessment of Interest Income on Mortgages 466 所得稅 非自住租賃所得查調核定 Survey and Assessment of Income from Lease of Non self use Residences 467 所得稅 執行業務及其他所得查調核定 Survey and Assessment of Income from Professional Practice and Other Income 468 所得稅各類所得資料查詢 469 所得稅本人財產歸戶資料查詢 470 所得稅全國財產總歸戶查詢 471 所得稅 472 所得稅 營利事業暨扣繳單位統一編號查詢 扣繳單位統一編號設立 變更登記 Enquiries about Data on Various Incomes Enquiries about Data on Personal Property Enquiries about Data on Nationwide Personal Property Enquiry on the Tax Code Number of the Profit seeking Enterprises and Withholding Agencies Registration for the Establishment and/or Alteration of the Tax Code Number for Withholding Agencies 473 所得稅 核發扣繳稅款繳納證明 Issuance of a Payment Certificate for Withholding Tax 474 所得稅 核發儲蓄免扣證 Issuance of Certificate for Exemption from Withholding Tax on Savings 475 所得稅 綜合所得稅結算申報公告 Individual Income Tax Return Notice 476 所得稅 綜合所得稅逾期申報 Overdue Declaration of Individual Income Tax 477 所得稅 電子錢包 E money 478 所得稅 二維條碼申報 Filing via Barcodes 479 所得稅 網路申報 Filing via Internet (Internet Declaration) 480 所得稅 租金支出 Rental Expenditure

15 481 所得稅 財產交易損失扣除額 Deduction for Losses Incurred in Property Transactions 482 所得稅 全面性租稅協定 Comprehensive Income Tax Agreement 483 所得稅 海空運輸事業單項協定 International Transportation Income Tax Agreement 484 所得稅 免稅出口區 Duty Free Export Processing Zone 485 所得稅 科學工業園區 Science Parks 486 所得稅 不得上訴案件 Cases not Permitted to Appeal 487 所得稅 員工認股選擇權 Employee Stock Option 488 所得稅 員工認股權證 Employee Stock Warrants 489 所得稅 賦予日 Grant Date 490 所得稅 執行日 Exercise Date 491 所得稅 庫藏股 Treasury Stock 492 所得稅 493 所得稅 居住者證明申請書 Application Form for Resident Certificate 494 所得稅 技術作價 The Technical Value 495 所得稅 結構型商品 Structured Product 496 所得稅 營利事業所得稅納稅證明書 Profit seeking Enterprise Income Tax Payment Certificate 497 所得稅 498 所得稅 營運總部 Headquarters 499 所得稅 國際物流配銷中心 International Logistics and Distribution Centers 500 所得稅 實際管理處所 Place of Effective Management 501 所得稅 個人海外所得 Individual Overseas Income 502 所得稅 綜所稅更正申請書 Application Form for Correction of Individual Income Tax Returns 503 所得稅 504 所得稅 核發中 英文營利事業所得稅申報核定或納稅證明申請書 營利事業所得稅申報及核定證明書 營利事業所得稅結算申報更正申請書 補發營利事業各項書表申請書 505 所得稅 稅式支出 Tax Expenditure 506 所得稅 未成年人 Minor Application Form for Issuing of Returns and Assessment /Tax Payment Certificate (English and Chinese) for Profit seeking Enterprise Income Tax Profit seeking Enterprise Income Tax Returns and Assessment Certificate Application Form for Correction of Profit seeking Enterprise Annual Income Tax Return Application Form for Reissuance of Various Forms for Use by Profit seeking Enterprise 507 所得稅 外國法人投資證券申報納稅代理書 Agent Appointment and Acceptance Form (For Foreign Corporate Person to File Tax Returns and Pay Tax in Connection with Securities Investments)

16 508 所得稅資本稀釋 Thin Capitalization 509 所得稅負債占業主權益比率 Debt to equity Ratio Certificate of the Completion for the 510 所得稅五年免稅投資計畫完成證明 Five year Exemption of an Investment Plan 511 所得稅自由貿易港區事業 Free Trade Zone Enterprise 512 所得稅補徵稅額 Amount of Additional Tax Levied 513 所得稅海運業務 Marine Transport Business Service of the Pre calculation of 514 所得稅綜合所得稅稅額試算服務 Individual Income Tax Returns 515 所得稅居住者證明 Resident Certificate 516 所得稅受益所有人 Beneficial Owner Special Deduction for Pre school 517 所得稅幼兒學前特別扣除額 Children Losses Incurred from Securities 518 所得稅證券交易損失 Transactions 個人證券交易所得稅額申報 Individual Securities Transactions 519 所得稅表 Income Tax Return 520 所得稅自益信託 Self benefit Trust 521 所得稅他益信託 Other Interest Oriented Trust 二 菸酒稅 1 菸酒稅菸 Tobacco 2 菸酒稅酒 Alcohol 3 菸酒稅紙菸 Cigarettes 4 菸酒稅菸絲 Cut Tobacco 5 菸酒稅雪茄 Cigars 6 菸酒稅釀造酒類 Brewed Alcoholic Beverages 7 菸酒稅啤酒 Beer 8 菸酒稅蒸餾酒類 Distilled Spirits 9 菸酒稅再製酒類 Reprocessed Alcoholic Beverages 10 菸酒稅米酒 Rice Spirits 11 菸酒稅料理酒 Cooking Alcoholic Products 12 菸酒稅其他酒類 Other Alcoholic Beverages 13 菸酒稅酒精 Ethyl Alcohol 14 菸酒稅酒精成分 Alcohol Content 15 菸酒稅未變性酒精 Un denatured Ethyl Alcohol 16 菸酒稅已變性酒精 Denatured Ethyl Alcohol 17 菸酒稅含藥酒類 Medicated Alcohol 18 菸酒稅公賣利益 Monopoly Revenue Being Deemed as Removal from the 19 菸酒稅視為出廠 Factory 20 菸酒稅酒精性飲料 Alcoholic Beverages 21 菸酒稅釀造 Brewage 22 菸酒稅糖化 Saccharification

17 23 菸酒稅 發酵 Fermentation 24 菸酒稅 蒸餾 Distillation 25 菸酒稅 酒母 Seed 26 菸酒稅 酒糟 Stillage; Distillers Grain; Vinasse ; Grain; Slopp; Dunder 27 菸酒稅 白麴 White Qu 28 菸酒稅 紅麴 Red Qu 29 菸酒稅 工業用酒精 Industrial use Ethyl Alcohol 30 菸酒稅 健康福利捐 Health and Welfare Surcharge 31 菸酒稅 料理米酒 Cooking Rice Wine 三 貨物稅 1 貨物稅 貨物稅 Commodity Tax 2 貨物稅 應稅貨物 Taxable Goods 3 貨物稅 免稅貨物 Tax Exempt Goods 4 貨物稅 納稅義務人 Taxpayer 5 貨物稅 產製 Manufactured 6 貨物稅 委託代製 Manufactured on a Consign Basis 7 貨物稅 產製廠商 The Manufacturer 8 貨物稅 免稅採購 Purchasing of Tax exempt Raw Materials 9 貨物稅 軍用免稅 Tax exempt Military Goods 10 貨物稅 從價徵收 Taxed on an ad Valorem Basis 11 貨物稅 從量徵收 Taxed on a Specific Basis 12 貨物稅 應徵稅額 Taxable Amount 13 貨物稅 大客車 大貨車使用之橡膠輪胎 Rubber Tires for Buses and Trucks 14 貨物稅 卜特蘭一型水泥 Portland I Cement 15 貨物稅 卜特蘭高爐水泥 Portland Blast furnace Slag Cement 16 貨物稅 代水泥 Cement Substitutes 17 貨物稅 水泥熟料 Cement Clinkers 18 貨物稅 飛灰水泥 Fly Ashes Cement 19 貨物稅 散裝水泥 Bulk Cement 20 貨物稅 設廠機製 Factory Machine made 21 貨物稅 清涼飲料品 Cold Drinks 22 貨物稅 天然果蔬汁 Natural Fruit/Vegetable Juice 23 貨物稅 稀釋天然果蔬汁 Diluted Natural Fruit/Vegetable Juice 24 貨物稅 食品添加物 Food Additives 25 貨物稅 乳品 Dairy Products 26 貨物稅 調味乳 發酵乳 Flavoured Milk(Fermented Milk) 27 貨物稅 國家標準 The National Standard 28 貨物稅 平板玻璃 Flat glass 29 貨物稅 導電玻璃 Electrification Glass (Conductive Glass) 30 貨物稅 主機 Central Air Conditioning Units 31 貨物稅 音響組件 Stereophonic Components

18 32 貨物稅 小客車 Passenger Sedans 33 貨物稅 貨車 Trucks 34 貨物稅 客貨兩用車 Passenger cargo Cars 35 貨物稅 供研究發展用之進口車輛 Vehicles Imported for Use in Technical Research and Development 36 貨物稅 特種車輛 Special Purpose Vehicles 37 貨物稅 農地搬運車 Tractors Equipped with Farming Equipment 38 貨物稅 完稅價格 Taxable Value 39 貨物稅 包裝從物價格 Related Packing Costs 40 貨物稅 出廠價格 Ex factory Price 41 貨物稅 銷售價格 Selling Price 42 貨物稅 批發商毛利 Wholesale Profits 43 貨物稅 通常價格 General Price 44 貨物稅 容器成本 Cost of Container 45 貨物稅 通常標準 General Standard 46 貨物稅 中央系統型冷氣機 Central Air Conditioning Units 47 貨物稅 廠商登記 Manufacturer's Registration 48 貨物稅 保稅工廠 Bonded Factory 49 貨物稅 產品登記 Product Registration 50 貨物稅 產品統一編號 Product Numbers 51 貨物稅 照證 Certificates 52 貨物稅 替代照證 Substitutes of Certificates 53 貨物稅 計稅單位 Tax Unit 54 貨物稅 未稅倉庫 Untaxed Warehouse 55 貨物稅 未稅貨物移運 Movement of Untaxed Goods 56 貨物稅 滯報金 怠報金 Belated Reporting Surcharge and Nonreporting Surcharge (Commodity Tax) 57 貨物稅 滯納金 滯納利息 ( 貨物稅 ) Belated Surcharge and Belated Interest (Commodity Tax) 58 貨物稅 橡膠輪胎 Rubber Tires 59 貨物稅 白水泥或有色水泥 White or Colored Cement 60 貨物稅 土灰水泥 Soil Ashes Cement 61 貨物稅 純天然果汁 Pure Natural Fruit Juice 62 貨物稅 純天然蔬菜汁 Pure Natural Vegetable Juice 63 貨物稅 濃縮果汁 Concentrated Fruit Juice 64 貨物稅 汽油 Gasoline 65 貨物稅 柴油 Diesel Oil 66 貨物稅 煤油 Kerosene 67 貨物稅 航空燃油 Fuel Oil for Aircraft 68 貨物稅 燃料油 Fuel Oil 69 貨物稅 溶劑油 Dissolving Oil 70 貨物稅 液化石油氣 Liquefied Petroleum Gas 71 貨物稅 電器類 Electric Appliances

19 72 貨物稅 實際成本 Actual Cost 73 貨物稅 先進先出法 The First in, First out Method 74 貨物稅 加權平均法 The Weighted Averaging Method 75 貨物稅 完稅照 Tax Payment Certificate 76 貨物稅 免稅照 Tax Exemption Certificate 77 貨物稅 臨時運單 Provisional Transport Certificate 78 貨物稅 保稅倉庫 Bonded Warehouse 79 貨物稅 汽缸 Cylinder 80 貨物稅 牽引機 Tractors 81 貨物稅 工程車 Engineering Vehicles 82 貨物稅 低底盤公共汽車 Low Chassis Buses 83 貨物稅 天然氣公共汽車 Gas Buses 84 貨物稅 油電混合動力公共汽車 Hybrid Oil and Electric Buses 85 貨物稅 電動公共汽車 Electric Buses 86 貨物稅 身心障礙者復康巴士 Rehabilitation Buses for the Disable 87 貨物稅 完全以電能為動力之電動車輛 Fully Electric driven Passenger Vehicles 88 貨物稅 油氣雙燃料車 Liquefied Petroleum Gas Passenger Vehicles 四 證券及期貨交易稅 1 證券及期貨交易稅公司債 Corporate Bond 2 證券及期貨交易稅代徵人 Collecting Agents 3 證券及期貨交易稅存託憑證 Depositary Receipt 4 證券及期貨交易稅有價證券 Securities 5 證券及期貨交易稅受益憑證 Beneficiary Certificate 6 證券及期貨交易稅受讓證券人 Securities Transferee 7 證券及期貨交易稅店頭市場 Market for Unlisted Securities Over the Counter Market 8 證券及期貨交易稅股票 Shares, Stocks 9 證券及期貨交易稅金融債券 Bank Debenture 10 證券及期貨交易稅政府債券 Government Bond 11 證券及期貨交易稅買賣交割 Trade Settlement 12 證券及期貨交易稅過戶 Transfer 13 證券及期貨交易稅零股買賣 Odd lot Trading 14 證券及期貨交易稅認購 ( 股 ) 權證 Call Warrant 15 證券及期貨交易稅證券交易所 Securities Exchange 16 證券及期貨交易稅證券自營商 Securities Dealer 17 證券及期貨交易稅證券承銷商 Securities Underwriter 18 證券及期貨交易稅證券經紀商 Securities Broker 19 證券及期貨交易稅證券櫃檯買賣中心 GreTai Securities Market 20 證券及期貨交易稅緩課股票 Tax deferred Stocks 21 證券及期貨交易稅管理股票 Managed Stock 22 證券及期貨交易稅證券交易稅之代徵獎金 Collecting Reward of the Securities Transaction Tax

20 23 證券及期貨交易稅期貨交易稅 Futures Transaction Tax 24 證券及期貨交易稅結算之市場價格 Settlement Price 25 證券及期貨交易稅期貨交易稅之代徵人 Collecting Agent of the Futures Transaction Tax 26 證券及期貨交易稅期貨交易稅之代徵獎金 Collecting Reward of the Futures Transaction Tax 27 證券及期貨交易稅期貨商 Futures Commission Merchant 28 證券及期貨交易稅期貨交易所 Futures Exchange 29 證券及期貨交易稅 年度證券交易稅一般代繳稅額繳款書 ( 限私人間直接買賣有價證券者使用 ) Year Tax Bill for Payment by the Purchaser of Securities Transaction Tax (Applicable to direct personal and/or institutional securities transactions only) 30 證券及期貨交易稅股價類期貨契約 Stock Index and Single Stock Futures Contracts 31 證券及期貨交易稅利率類期貨契約 Interest Rate Futures Contracts 32 選擇權契約或期貨選擇權契 Option Contracts or Option Contracts 證券及期貨交易稅約 on Futures 33 證券及期貨交易稅其他期貨交易契約 Other Futures Contracts 34 證券及期貨交易稅認股權憑證 Stock Warrant 五 印花稅 1 印花稅 印花稅應稅憑證 Taxable Documents for Stamp Tax 2 印花稅 銀錢收據 Receipts for Monetary Payments 3 印花稅 買賣動產契據 Deeds for Sale of Movables 4 印花稅 承攬契據 Contracting Agreements 5 印花稅 典賣契據 Contracts for Sale 6 印花稅 讓受契據 Contracts for Transfer 7 印花稅 分割不動產契據 Contracts for Partition of Real Estate 8 印花稅 貼花及註銷 Stamp Affixed and Cancelled 9 印花稅 揭下重用 Removed for Reuse 10 印花稅 彙總繳納 Paid by Filing a Collective Tax Return 六 營業稅 1 營業稅 銷售貨物 Sale of Goods 2 營業稅 在中華民國境內銷售貨物 Sale of Goods within the Territory of the Republic of China 3 營業稅 銷售勞務 Sale of Services 4 營業稅 在中華民國境內銷售勞務 Sale of Services within the Territory of the Republic of China 5 營業稅 進口貨物 Imported Goods 6 營業稅 納稅義務人 Taxpayer 7 營業稅 營業人 Business Entity 8 營業稅 固定營業場所 Fixed Place of Business 9 營業稅 視為銷售 Deemed as a Sale of Goods 10 營業稅 零稅率 Zero tax rate 11 營業稅 遠洋漁船 Deep Sea Fishing Boats

21 12 營業稅 免徵營業稅 Exemption of Business Tax 13 營業稅 放棄適用免稅 Waiver of Tax Exemption 14 營業稅 教育勞務 Education Services 15 營業稅 飼料 Feed 16 營業稅 未經加工之生鮮農產物 Unprocessed Raw Agricultural Products 17 營業稅 農耕用機器設備 Agricultural Machinery and Equipment 18 營業稅 衍生性金融商品 Financial Derivatives 19 營業稅 合作社 Cooperative 20 營業稅 黃金 Gold 21 營業稅 古物 Antiques 22 營業稅 一般稅額計算 General Tax Computation 23 營業稅 特種稅額計算 Special Tax Computation 24 營業稅 特種飲食業 Special Food and Beverage Services Enterprises 25 營業稅 有娛樂節目之餐飲業 Restaurants Providing Entertaining Show Programs 26 營業稅 小規模營業人 Small Business Entities 27 營業稅 免予申報銷售額之營業人 A Bussiness Exempted from Filing Sales Amounts 28 營業稅 查定課徵 Assessed by the Tax Authority for Business Tax 29 營業稅 起徵點 Tax Threshold, Minimum Taxable Sales Amount 30 營業稅 兼營營業人 Dual status Business Entities 31 營業稅 不得扣抵比例 Non deductible Ratio 32 營業稅 比例扣抵法 Proportional Deduction Method 33 營業稅 直接扣抵法 Direct Deduction Method 34 營業稅 銷售額 Sales Amounts 35 營業稅 銷項稅額 Output Tax 36 營業稅 進項稅額 Input Tax 37 營業稅 自用乘人小汽車 Passenger Cars for Personal Use 38 營業稅 進項憑證 Input Documentary Evidence 39 營業稅 溢付稅額 Amount of Overpaid Business Tax 40 營業稅 留抵稅額 Offset Against Business Tax Payable 41 營業稅 銷項憑證 Output Documentary Evidence 42 營業稅 二聯式統一發票 Duplicate Uniform Invoice 43 營業稅 三聯式統一發票 Triplicate Uniform Invoice 44 營業稅 特種統一發票 Special Uniform Invoice 45 營業稅 收銀機統一發票 Cash Register Uniform Invoice 46 營業稅 電子計算機統一發票 Computer Uniform Invoice 47 營業稅 代收代付 Collection and Payment on Behalf of Another Party 48 營業稅 設籍課稅 Setting up of a Taxpayer Registration File

22 49 營業稅 媒體申報 Filing via Electronic Media 50 營業稅 總分支機構合併申報 Consolidated Tax Return for Headquarters and Branches 51 營業稅 滯報金 Belated Reporting Surcharge 52 營業稅 怠報金 Non reporting Surcharge 53 營業稅 虛報進項稅額 Input Tax Falsely Reported 54 營業稅 開立不實統一發票營業人 Business Entity Issuing False Uniform Invoices 55 營業稅 56 營業稅 57 營業稅 58 營業稅提前使用統一發票申請書 59 營業稅 60 營業稅 61 營業稅遺失統一發票申請書 62 營業稅媒體申報申請書 63 營業稅 64 營業稅統一發票集中購買申請書 65 營業稅統一發票集中購買委託書 66 營業稅 67 營業稅 兼營營業人營業稅額調整計算表 兼營營業人採用直接扣抵法購買國外勞務應納營業稅額計算表 委託書 ( 代辦營業稅相關事項 ) 營業人使用電子計算機統一發票申請書 使用收銀機開立統一發票申請書 營業稅 ( 使用 異動 取消 ) 直撥劃撥退稅同意書 營業人申請由總機構彙總申報進銷項媒體資料申請書 代理營業人申請營業稅進銷項資料媒體申報函 Table for the Adjustment and Computation of Business Tax for Dualstatus Business Entities Table for the Computation of Business Tax Payable on the Purchase of Foreign Services for Dual status Business Entities Applying the Direct Deduction Method Authorization Letter (For Services Provided by Business Agent Acting in Business tax related Matters) Application Form for Pre use of Uniform Invoices Application Form for the Use of Computer Uniform Invoices by Business Entities Application Form for the Use of Computer Uniform Invoices by Business Entities Application Form for the Report of the Loss of Uniform Invoices Application Form for Filing via Electronic Media Letter of Consent for Direct Deposit/Postal Giro of Business Tax Refunds (Use, Alterations, Cancel) Application Form for the Volume Purchase of Uniform Invoices Authorization Letter for the Volume Purchase of Uniform Invoices Application Form for the Consolidated Filing of Input/Output via Electronic Media by the Headquarters of Business Entities Application for Business Agent for Filing of Input/Output of Business Tax via Electronic Media

23 68 營業稅 72 營業稅 代理營業人網路整批申報營業稅申請書 73 營業稅海關退還溢繳營業稅申報單 Application for Business Agent for Bulk Filing of Business Tax via Internet Declaration of Sales and Business Tax by 69 營業稅營業人銷售額與稅額申報書 a Business Entity 70 營業稅營業稅繳款書 Business Tax Payment Notice 營業人申報固定資產退稅清 List of Fixed Assets for Tax Refund 71 營業稅單 Claimed by Business Entity 營業人銷貨退回 ( 進貨退出 ) 或折讓證明單 Certificate of Sales/Purchases Returns or Allowances on Merchandise Sold/Purchased by a Business Entity Declaration of Overpaid Business Tax Returned by the Customs 74 營業稅 營業人申報適用零稅率銷售額清單 List of Sales for Goods and Services Sold by a Business Entity at Zero tax rate 75 營業稅 76 營業稅 77 營業稅網路申報 Filing via Internet 營利事業統一編號 ( 統一編號 78 營業稅 Business Administration Number (BAN) ) 79 營業稅統一發票購買證 Uniform Invoice Purchase Certificate 80 營業稅 稅籍編號 Logic Serial Number (LOSN) 81 營業稅 免稅貨物或勞務 Tax exempt Goods or Services 82 營業稅 零稅率銷售額 Zero tax rate Sales Amount 83 營業稅 船舶 Vessel 84 營業稅 航空器 Aircraft 85 營業稅 外匯水單 Remittance Slip 86 營業稅 網路銷售專用 For sale via Internet only 87 營業稅網路申購統一發票 Purchase of Uniform Invoice via Internet 88 營業稅 電子發票 Electronic Invoice (E invoice) 89 營業稅 電子發票整合服務平台 E invoice Platform 90 營業稅 兼營營業人採用直接扣抵法 -- 進項稅額分攤明細表 兼營營業人採用直接扣抵法營業稅額調整計算表 營業人購買舊乘人小汽車及機車進項憑證證明表 Table for the Breakdown of the Input Tax of Dual status Business Entities Applying the Direct Deduction Method Table for the Adjustment and Computation of the Business Tax of Dual status Business Entities Applying the Direct Deduction Method Input Documentary Evidence Table of Business Entity Purchasing Used Passenger Car and Motorcycle 91 營業稅 營業登記 Business Registration 92 營業稅 原料 Materials 93 營業稅 物料 Supplies 94 營業稅 半製品 Semi finished Product 95 營業稅 金條 Gold Bar 96 營業稅 金塊 Gold Brick

24 97 營業稅 金片 Gold Foil 98 營業稅 金幣 Gold Coin 99 營業稅 飾金 Gold Ornament 100 營業稅 加值稅 Value added Tax 101 營業稅 加值稅扣抵 Credit for VAT 102 營業稅 零售階段銷售稅 Retail Sales Tax 103 營業稅 104 營業稅 105 營業稅 106 營業稅 保稅貨物 Bonded Goods 107 營業稅 保稅區 Bonded Zone 108 營業稅 保稅區營業人 Bonded Zone Business Entity 109 營業稅 課稅區營業人 Taxable Zone Business Entity 110 營業稅供營運之貨物或勞務 111 營業稅展覽或臨時商務活動 112 營業稅 113 營業稅 外籍旅客購買特定貨物退稅明細申請表 外籍旅客購買特定貨物現場小額退稅明細核定單 經核准貼有辦理現場退稅標誌之商店 外國之事業機關團體組織在中華民國境內從事參加展覽或臨時商務活動申請退還加值型營業稅退稅申請書 從事參加展覽或臨時商務活動起訖期間參與人員及應稅憑證明細表 退稅申請應檢視事項自我審 114 營業稅核表七 特種貨物及勞務稅 Application Form for Claiming a VAT Refund by Foreign Passengers Having Purchased Goods Eligible for VAT Refunds Assessment Form for Claiming a VAT Refund On the spot by Foreign Passengers Having Purchased Goods Eligible for Small amount VAT Refunds Authorized Cash Tax Refunds TRSlabeled Store Goods or Services for Its Operational Use Exhibitions or Temporary Business Activities Application for VAT Refund by Foreign Enterprises, Institutions, Organizations, or Associations Engaging in Exhibitions or Temporary Business Activities within the Territory of the ROC Detailed Statement of the Period of the Exhibitions or Temporary Business Activities, Participating Personnel and Documentary Evidence Checklist of Items for Inclusion in the Application for VAT Refunds 1 特種貨物及勞務稅特種貨物及勞務稅 Specifically Selected Goods and Services Tax 2 特種貨物及勞務稅特種貨物 Specifically Selected Goods 3 特種貨物及勞務稅特種勞務 Specifically Selected Services 4 特種貨物及勞務稅持有期間 The Holding Period 5 特種貨物及勞務稅銷售契約 Sales Contract 6 特種貨物及勞務稅應稅特種貨物 Taxable Specifically Selected Goods 7 特種貨物及勞務稅免稅特種貨物 Tax exempt Specifically Selected Goods 8 特種貨物及勞務稅遊艇 Yachts

25 9 特種貨物及勞務稅飛機 Airplanes 10 特種貨物及勞務稅直昇機 Helicopters 11 特種貨物及勞務稅超輕型載具 Ultra light Vehicles 12 特種貨物及勞務稅龜殼 Turtle shells 13 特種貨物及勞務稅玳瑁 Hawksbill 14 特種貨物及勞務稅珊瑚 Coral 15 特種貨物及勞務稅象牙 Ivory 16 特種貨物及勞務稅毛皮 Furs 17 特種貨物及勞務稅家具 Furniture 八 土地稅 1 土地稅 累進起點地價 Starting Cumulative Value (SCV) Land in Lieu of Compensation which the 2 土地稅 抵價地 Landowner Is Entitled for the Value of Land Reguisitioned under Zone Expropriation 3 土地稅 土地稅 Land Tax Land in Lieu of Expenditure which Shall 4 土地稅 抵費地 Be Born by the Landowner After Reconsolidation of Land 5 土地稅 公共設施保留地 Land Reserved for Public Facilities 6 土地稅 申報地價 Declaration of the Land Value 7 土地稅 土地漲價總數額 Total Amount of Land Value Increment 8 土地稅 徵收實物 The Levy on Agricultural Land May Be Paid in Kind 9 土地稅 折價代金 Money Substitution May Be Offered in Kind with Rice or Wheat 10 土地稅 原規定地價 The Original Decreed Land Value 11 土地稅 前次移轉現值 The Previous Transfer Value 12 土地稅 空地 Vacant Lot 13 土地稅 自用住宅用地 Self use Residential Land 14 土地稅 自耕農地 Self tilled Agricultural Land Purchase of Agricultural Products From 15 土地稅 隨賦徵購實物 Farmers When Collecting Payment in Kind 16 土地稅 公告現值 Assessed Present Value 17 土地稅 私有土地 Private Land 18 土地稅 公有土地 Public Land The Land Value Increment Tax 19 土地稅 重購退稅 Refunded to Landowner due to Reacquisition of Self use Residential Land 20 土地稅 都市土地 Urban Land 21 土地稅 農業用地 Agricultural Land 22 土地稅 非都市土地 Non urban Land 23 土地稅 工業用地 Industrial Land

26 九 房屋稅 1 房屋稅 房屋稅 House Tax 2 房屋稅 承租人 Tenant 3 房屋稅 不堪居住 Uninhabitable 4 房屋稅 未滿一個月不計 No House Tax Shall Be Levied for any Period Shorter Than One Month 5 房屋稅 合法登記之工廠 Duly registered Factory 6 房屋稅 住家用 A House Used for Residential Purposes 7 房屋稅 典權人 The Dien holder 8 房屋稅 自住房屋 A House Used for Residential Purposes by the Owner 9 房屋稅 供公益出租人出租使用房屋 A House Leased for Public Welfare Purposes by a Landlord 10 房屋稅 房屋所有人 House owner 11 房屋稅 房屋建造完成 Completed Construction of the House 12 房屋稅 房屋現值 The Current Value of a House 13 房屋稅 房屋標準價格 The Standard Value of a House 14 房屋稅 非住家非營業用 A House Used for Non residential and Non business Purposes 15 房屋稅 屋頂游泳池加價 Added Value for a Swimming Pool on the Roof 16 房屋稅 建造執照 Construction License 17 房屋稅 建築物 Building 18 房屋稅 面積 Area 19 房屋稅 起造人 The Builder 20 房屋稅 毀損面積 The Area which was Destroyed 21 房屋稅 營業用房屋 A House Used For Business Purposes 十 契稅 1 契稅 契稅 Deed Tax 2 契稅 公證 A Notarized Certificate 3 契稅 分割 Partition 4 契稅 占有 Possession 5 契稅 交換 Exchange 6 契稅 共有 Co owned 7 契稅 判決確定日 Final Judgment Rendered by the Court 8 契稅 承典 Creation of Dien 9 契稅 契稅申報起算日 The Starting Date for Filing of Deed Tax 10 契稅 契價 The Value of a Deed 11 契稅 怠報金 Delinquent Reporting Surcharge 12 契稅 匿報 Evasion of the Reporting of Deed Tax 13 契稅 區分所有 The Portion of Strata Titled 14 契稅 短報 Under reports 15 契稅 買賣 A Sale 16 契稅 贈與 A Bestowal or a Donation

27 17 契稅 權利變更登記 Registration of the Transfer of the Title Right 18 契稅 變更起造人 A Change in the Name of the Builder 十一 使用牌照稅 1 使用牌照稅 使用牌照稅 Vehicle License Tax 2 使用牌照稅 交通工具 Transportation Equipment 3 使用牌照稅 汽缸總排氣量 Total Cylinder Displacement Volume 4 使用牌照稅 軍隊裝備編制內之交通工具 Military T/O Transportation Equipment 5 使用牌照稅 公共團體設立之醫院 Public Hospitals 6 使用牌照稅 裝配之交通工具 Assembled Transportation Equipment 7 使用牌照稅 利用非交通工具之設備 Using Non transportation Equipment 8 使用牌照稅 9 使用牌照稅專供衛生使用之交通工具 10 使用牌照稅 專供公共安全使用之交通工具 專供身心障礙者使用之交通工具 Transportation Equipment Used Exclusively for the Purpose of Public Safety Transportation Equipment Used Exclusively for the Purpose of Public Health Transportation Equipment Used Exclusively by Mentally or Physically Disabled Persons 11 使用牌照稅 臨時牌照及試車車牌 Temporary License and License for Automobile Testing 12 使用牌照稅 逾期使用 Use of an Expired License 13 使用牌照稅 移用使用牌照 A Vehicle License Used by Another Vehicle 十二 娛樂稅 1 娛樂稅 娛樂稅 Amusement Tax 2 娛樂稅 代徵人 Collecting Agent 3 娛樂稅 技藝表演 Acrobatics Show 4 娛樂稅 競技比賽 Competitions of Skill and Other Contests 5 娛樂稅 其他提供娛樂設施 Others That Provide Facilities for Recreation or Entertainment 6 娛樂稅 公益慈善演出 A Show for Public Interest and Charity 7 娛樂稅 代徵 Tax Collection by an Agent 8 娛樂稅 代徵獎勵金 Reward for a Tax Collecting Agent 9 娛樂稅 不予代徵 Failure to Collect 十三 遺產贈與稅 1 遺產贈與稅 經常居住中華民國境內 Continuous Residence within the ROC 2 遺產贈與稅 贈與 Gift 3 遺產贈與稅 以贈與論 Deemed as a Gift 4 遺產贈與稅 遺產總額 Gross Estate 5 遺產贈與稅 視為被繼承人遺產 Deemed as Estate Property 6 遺產贈與稅 遺產淨額 Net Taxable Estate

28 7 遺產贈與稅 8 遺產贈與稅 農業用地 Agricultural Land 9 遺產贈與稅 不計入遺產總額 Exclusions from Gross Estate 10 遺產贈與稅 不計入贈與總額 Exclusions from the Total Amount of Gifts 11 遺產贈與稅 贈與附有負擔 Liability Transferred Together with the Gift 12 遺產贈與稅 課徵標的物 The Taxed Property 13 遺產贈與稅 實物抵繳 Payment in Kind 14 遺產贈與稅 確切納稅保證 Definitive Guarantee of Payment of Tax 15 遺產贈與稅 未結之案件 Unsettled Cases 16 遺產贈與稅 切結書 Affidavit 17 遺產贈與稅 遺產稅案件更正申請書 Application Form for Corrections in an Estate Tax Case 18 遺產贈與稅 繼承系統表 Inheritance Tree Diagram 19 遺產贈與稅 20 遺產贈與稅遺產稅申報應檢附文件 21 遺產贈與稅 22 遺產贈與稅 遺產稅延期申報申請書 Application Form for Deferred Declaration of Estate Tax 23 遺產贈與稅 主張買賣申請書 Application Form of a Claim on Sales 24 遺產贈與稅 分配剩餘財產申請書 Application Form for Distribution of Remaining Properties 25 遺產贈與稅 實物抵繳 -- 不動產財產清單 Payment in Kind List of Real Property 26 遺產贈與稅 債權及其他請求權不能收取或行使 贈與稅案件更正 ( 撤銷 ) 申請書 遺產稅 贈與稅各項證明核 ( 補 ) 發申請書 輔導納稅義務人填寫各項申請書表 Unrecoverable or Unexercisable Claims or Other Creditor's Rights Application Form for Corrections(Withdrawal) in a Gift Tax Case Documents which Should Be Submitted along with an Estate Tax Declaration Application Form for Issuance(Reissue) of Estate/Gift Tax Certificates Assisting Taxpayers in Filling in All Sorts of Application Forms 27 遺產贈與稅 遺產稅延期申報 Postponed Filing of Estate Tax 28 遺產贈與稅 贈與稅延期申報 Postponed Filing of Gift Tax 29 遺產贈與稅 遺囑執行人 Executor of the Will 30 遺產贈與稅 繼承人 Heir 31 遺產贈與稅 受遺贈人 Legatee 32 遺產贈與稅 遺產稅申報書 / 說明書 Estate Tax Declaration Form / Instructions 33 遺產贈與稅 贈與稅申報書 / 說明書 Gift Tax Declaration Form / Instructions 34 遺產贈與稅 債權 Rights of Claim 35 遺產贈與稅 遺產管理人 Administrator of Estate 36 遺產贈與稅 法定代理人 Legal Representative 37 遺產贈與稅 監護人 Guardian 十四 稅捐稽徵法

29 1 稅捐稽徵法 稅捐稽徵法 Tax Collection Act 2 稅捐稽徵法 稅捐稽徵法施行細則 Enforcement Rules of the Tax Collection Act 3 稅捐稽徵法 稅捐 Tax 4 稅捐稽徵法 稅捐法定主義 Principle of Taxation by Law 5 稅捐稽徵法 互惠免稅 Reciprocal Tax Exemption 6 稅捐稽徵法 稅捐優先受償權 Priority in the Collection of Taxes Over General Claims by Creditors 7 稅捐稽徵法 破產 Bankruptcy 8 稅捐稽徵法 破產財團 Bankrupt Conglomerate 9 稅捐稽徵法破產債權 Obligatory Claim Against the Bankruptcy 10 稅捐稽徵法 別除權 Right of Exclusion 11 稅捐稽徵法 破產財團費用 Expense of the Bankrupt Conglomerate 12 稅捐稽徵法 破產財團債務 Debts of the Bankrupt Conglomerate 13 稅捐稽徵法 公司重整 Company Reorganization 14 稅捐稽徵法 重整債權 An Obligatory Claim Against the Reorganization of the Company 15 稅捐稽徵法 重整債務 Debts Incurred During Company Reorganization 16 稅捐稽徵法 緩繳 Deferred Payment of Taxes 17 稅捐稽徵法 相當擔保 Equivalent Collateral 18 稅捐稽徵法 納稅義務人權益之保護 The Protection of Taxpayer s Rights 19 稅捐稽徵法 共有財產 Jointly owned Property 20 稅捐稽徵法 分別共有 Apportioned Jointly owned Property 21 稅捐稽徵法 公同共有 Unapportioned Jointly owned Property 22 稅捐稽徵法 公司合併 Company Merger 23 稅捐稽徵法 概括承受 General Assumption 24 稅捐稽徵法 繳納通知文書 Tax Payment Notice 25 稅捐稽徵法 繳納期限 Deadline for Payment of Tax 26 稅捐稽徵法 查對更正 Check and Correction 27 稅捐稽徵法 送達 Service of Documents Service of Documents by Mail to the 28 稅捐稽徵法 寄存送達 Location of the Competent Autonomous or Police Authorities 29 稅捐稽徵法 公示送達 Service of Documents by Publication 30 稅捐稽徵法 應受送達人 A Person to Whom the Service of Documents is Attempted 31 稅捐稽徵法 委託送達 Service of Documents by a Government Organization so Entrusted 32 稅捐稽徵法 補充送達 Supplementary Service of Documents 33 稅捐稽徵法 滯納金 Belated Surcharge 34 稅捐稽徵法 核課期間 Assessment Period 35 稅捐稽徵法 徵收期間 Collection Period

30 36 稅捐稽徵法 參與分配 Participate in the Distribution of the Proceeds From the Court enforced Sale 37 稅捐稽徵法 稅捐保全 of a Property Tax Safeguards 38 稅捐稽徵法 禁止財產處分 Prohibited from the Disposal of Property 39 稅捐稽徵法 限制出境 Restriction on Leaving the ROC 40 稅捐稽徵法 提前徵收 Collection Prior to the Statutory Date of the Amount to Be Paid in Taxes Falls 41 稅捐稽徵法 溢繳退稅 Due Refund of Overpaid Tax 42 稅捐稽徵法 退稅抵欠 Offset the Refundable Taxes Payable Against the Delinquent Taxes 43 稅捐稽徵法 搜索 Receivable Search 44 稅捐稽徵法 扣押 Seizure 45 稅捐稽徵法 課稅資料保密 Preserve the Confidentiality of Taxation Information 46 稅捐稽徵法 執行名義 A Ground for Execution 47 稅捐稽徵法 稅捐行政救濟 Administrative Remedies 48 稅捐稽徵法 復查 Recheck 49 稅捐稽徵法 撤銷重核 Cancel and Reassess 50 稅捐稽徵法 稅務協談 Meeting to Resolve Disputes in Taxation Cases 51 稅捐稽徵法 代徵 Taxes Collection by Agent 52 稅捐稽徵法 確定 Determination 53 稅捐稽徵法 強制執行 Compulsory Execution 54 稅捐稽徵法 拘提管收 Arrested and Taken into Custody 55 稅捐稽徵法 暫緩移送執行 Deferral of the Compulsory Execution 56 稅捐稽徵法 停止執行 Cessation of the Compulsory Execution 57 稅捐稽徵法 租稅罰 Tax related Punishment 58 稅捐稽徵法 租稅刑罰 Tax Related Penal Punishment 59 稅捐稽徵法 行為罰 Punishment for Violation of a Duty to Act in Relation to the Tax Law 60 稅捐稽徵法 漏稅罰 Punishment for Tax Evasion 61 稅捐稽徵法 擇一從重處罰 Imposition of the Severest of the Punishments 62 稅捐稽徵法 自動補報免罰 Remitted from Punishment on Presentation of a Supplementary Tax 63 稅捐稽徵法 減免處罰 Declaration and a Payment of Taxes Mitigate or Remit the Punishment 64 稅捐稽徵法 從新從輕原則 The Principle of Applying the Newer or the More Lenient Law 65 稅捐稽徵法 裁罰金額倍數參考表 Reference Table for Fines and Multiples of Punishments

31 66 稅捐稽徵法準用 Apply Mutatis Mutandis 67 稅捐稽徵法全國財產資料查詢申請書 68 稅捐稽徵法 The Reward for an Informant or Accuser 69 稅捐稽徵法 檢舉逃漏稅獎金 Providing Information Regarding Tax Evasion 70 稅捐稽徵法 支付命令 Payment Order 71 稅捐稽徵法 債權憑證 Certificate of the Obligatory Claim 72 稅捐稽徵法 本票 Promissory Note 73 稅捐稽徵法 假扣押 Provisional Attachment 74 稅捐稽徵法 假處分 Provisional Injunction 75 稅捐稽徵法 假執行 Provisional Execution 76 稅捐稽徵法 調解筆錄 Mediation Record 77 稅捐稽徵法 和解筆錄 Settlement Record 78 稅捐稽徵法 實質課稅原則 The Principle of Substantive Taxation 79 稅捐稽徵法 協力義務 The Obligation of Taxpayers to Assist by Reporting the Required Information 80 稅捐稽徵法 清算人 Liquidator 81 稅捐稽徵法 租稅規避 Tax Avoidance 十五 記帳士法 1 記帳士法 記帳士 Certified Public Bookkeeper 2 記帳士法 記帳士登錄表申請書 Application Form for Registration of a Certified Public Bookkeeper 3 記帳士法 記帳士履歷表 Resume of a Certified Public Bookkeeper 4 記帳士法 記帳士登錄表 Registration Form for a Certified Public Bookkeeper Application Form for Revoking the 5 記帳士法 記帳士註銷申請書 Registration of a Certified Public Bookkeeper 6 記帳士法 7 記帳士法 債權人查調債務人課稅資料申請書 記帳及報稅代理業務人登錄 ( 記 ) 變更登錄 ( 記 ) 卡 記帳及報稅代理業務人執業登錄申請書 Application Form for Inquiry into Taxpayer s Nationwide Property Information Application Form for Creditor Inquiring about the Taxation Information of Debtor Registration (or Modifying Registration ) Card for Bookkeeper and Tax Return Filing Agent Application Form for Practice Registration of Bookkeeper and Tax Return Filing Agent 8 記帳士法 記帳士登錄 ( 登記 ) 事項變更申請書 Application Form for Modification of the Registration of a Certified 9 記帳士法記帳及報稅代理業務人 Bookkeeper and Tax Return Filing Agent

32 十六 稅務行政 1 稅務行政 晶片金融卡繳稅 Tax Payment by Financial Chip Card 2 稅務行政 便利商店繳款 Tax Payment at Convenience Stores 3 稅務行政 自動櫃員機轉帳繳稅 Tax Payment by ATM Transfer 4 稅務行政 信用卡繳稅 Tax Payment by Credit Card 5 稅務行政 約定轉帳繳稅 Tax Payment by Designated Account Transfer 6 稅務行政 電話語音及網際網路轉帳繳稅 Tax Payment by Phone or E transactions from Current or Savings Accounts 7 稅務行政 戶籍謄本 Household Registration Transcript 8 稅務行政 除戶戶籍謄本 Household Deregistration Transcript 9 稅務行政 營業稅多功能櫃台 Business Tax Service Counter