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TTAXATION
AXATION
賦 稅
賦 稅
TAXATION
臺北新北市政府高雄
福建省政府
金 門 縣 政 府
稅 制 委 員 會
財稅人員訓練所
關 稅 總 局
關 政 司
各縣(市)政府 各縣(市)地方稅稽徵機關 分 局
分 局
支 局
分 局
稽徵所
分 局
分 局
稽徵所
服務處
分 處
金門縣稅捐稽徵處
連江縣稅捐稽徵處
財 稅 資 料 中 心
財 政 部行政院
臺灣省政府
賦 稅 署
北臺灣省中區國稅局 南
臺北市國稅局
高雄
臺 北 關 稅 局
基 隆 關 稅 局
臺 中 關 稅 局
高 雄 關 稅 局
連 江 縣 政 府
行政隸屬系統
業務監督系統
臺北新北市政府財政局高雄
臺北市稅捐稽徵處新北市政府稅捐稽徵處高雄市(東區、西區)稅捐稽徵處
桃園縣政府臺中
市政府臺南
(地方)稅務局
29
賦稅行政組織系統
Department of FinanceTaipei City Government,Finance DepartmentNew Taipei City Government,Finance Bureau KaohsiungCity Government
Prefectural and CityGovernments
Taxation and TariffCommittee
Training Institute
Department of CustomsAdministration
Directorate General ofCustoms
Taipei / KaohsiungNational Tax
Administrations
Taipei Revenue Service,Revenue Service OfficeNew Taipei City Government,Revenue Service East / WestDistrict Office, Kaohsiung City
Taxation Agency
Financial Data Center
(Local) Tax Bureau
Kinmen CountyGovernment
Revenue Service Office,Kinmen County
Revenue Service Office,Lienchiang County
BranchOffices
BranchOffices
ServiceStations
RegionalOffices
BranchOffices
RegionalOffices
RegionalOffices
BranchOffices
BranchOffices
BranchOffices
District Tax Offices
Taipei Customs Office
Keelung Customs Office
Taichung Customs Office
Kaohsiung Customs Office
Lienchiang CountyGovernment
National TaxAdministrations of
Northern / Central / SouthernTaiwan Province
ExecutiveYuan
(Cabinet)
TaiwanProvincial
Government
Ministry ofFinance
Taipei / New Taipei/ Kaohsiung
City Governments
Taoyuan CountyGovernment
Taichung / TainanCity Governments
FuchienProvincial
Government
Supervisory System
Administrative System
30
Organization of the Tax and Customs Administration
特種貨物及 勞務稅
31
直接稅
賦稅體系
賦稅體系 稅 捐
國 稅
直轄市及
縣（市）稅
關稅
＊所得稅
＊遺產稅
＊贈與稅
貨物稅
＊證券交易稅
＊期貨交易稅
營業稅
菸酒稅
印花稅
使用牌照稅
＊田賦
＊地價稅
＊土地增值稅
＊房屋稅
娛樂稅
＊契稅
32
Direct Taxes
Tax System
TaxSystem
Taxesand Duties
National Taxes
Metropolitan, County, and City Taxes
Customs Duties
＊ Income Tax
＊ Estate Tax
＊ Gift Tax
Commodity Tax
＊ Securities Transactions Tax
＊ Futures Transactions Tax
Business Tax
Tobacco and Alcohol Tax
Specifically Selected
Goods and Services Tax
Stamp Tax
Vehicle License Tax
＊ Agricultural Land Tax
＊ Land Value Tax
＊ Land Value Increment Tax
＊ House Tax
Amusement Tax
＊ Deed Tax
0
500
1,000
1,500
2,000
2010 201120092008200720062005200420032002
1,225.6
1,252.8
1,622.21,764.6
1,387.3
1,567.4 1,600.81,733.9 1,760.4
1,530.3
年度 CY
年度CY
賦稅收入總額Total Tax Revenues
定基指數 91 年 =100Index Base
CY 2002=100
2002 1,225.6 1002003 1,252.8 1022004 1,387.3 1132005 1,567.4 1282006 1,600.8 1312007 1,733.9 1412008 1,760.4 1442009 1,530.3 1252010 1,622.2 1322011 1,764.6 144
33
單位：新臺幣拾億元
Unit：NT$ billion
民國 91年以來，各年賦稅收入大多呈逐年增加趨勢，惟 98年遭受金融海嘯衝擊，賦稅收入驟降至 1兆 5,303億元，爾後隨景氣復甦，企業獲利增加，100年回升為 1兆 7,646億元，成長 8.8％。
Since CY 2002, the total tax revenues have shown an increasing trend. However, due to the im-pact of the global financial crisis in CY 2009, tax revenues went down to NT$1,530.3 billion. With the recovery of the economy and an increase in corporate profits, tax revenues went up to NT$1,764.6 billion in CY 2011, a rise of 8.8% compared with CY 2010.
賦稅收入總額
Total Tax Revenues新臺幣拾億元
NT$ billion
賦稅收入成長概況
Growth of Tax Revenues
34
民國 100年賦稅收入以所得稅占 40.2％最大，較 91年增加 8.1個百分點，其次為營業稅占 16.1％，較 91年減少 1.4個百分點，關稅占 5.5％，較 91年減少 1.5個百分點，貨物稅所占比重亦逐漸降低，顯示賦稅結構已有顯著變化。
In CY 2011, revenue from income tax increased 8.1 percentage points to 40.2% of the total tax revenues and comprised the largest share, while revenue from business tax decreased by 1.4 percent-age points to 16.1% and custom duties by 1.5 percentage points to 5.5%, compared with the corre-sponding figures of CY 2002. At the same time, the share of commodity tax declined as well, indicat-ing that there has been a notable change in the tax structure.
Tax Structure賦稅收入結構
關稅Customs Duties
所得稅祙Income Tax
貨物稅Commodity Tax
證券交易稅Securities Transactions Tax
房屋稅祙House Tax
營業稅祙Business Tax
菸酒稅Tobacco and Alcohol Tax
土地稅Land Tax
其他Other
32.1%
40.2%
9.3%
5.3%3.4%
16.1%
5.5%
8.0%
9.7%
2.5%
11.7%
6.3%3.8%
17.5%
7.0%
8.0%
10.2%
3.4%
2002年度（CY）NT$1,225.6拾億元(billion)100%
2011年度（CY）NT$1,764.6拾億元(billion)100%
年度
CY
所得稅Income
Tax
貨物稅Commodity
Tax
證券交易稅Securities
TransactionsTax
關稅CustomsDuties
營業稅Business
Tax
土地稅LandTax
2002 392.9 143.6 76.8 85.9 214.7 98.1
2003 411.1 146.0 69.3 82.8 197.5 111.8
2004 455.9 159.6 84.1 78.9 233.5 133.9
2005 625.8 168.4 68.2 82.4 237.5 135.4
2006 646.2 159.2 90.0 79.6 236.9 131.2
2007 730.2 149.0 128.9 81.9 246.1 133.7
2008 835.0 126.7 90.6 80.4 244.0 116.1
2009 641.0 127.9 106.0 68.8 223.5 112.4
2010 590.4 150.8 104.6 89.5 268.2 136.4
2011 710.2 164.9 94.0 96.3 283.9 142.0
關稅Customs Duties
營業稅Business Tax
土地稅Land Tax
0
500
1,000
2002 2003 2004 2005 2006 2007 2008 2009
所得稅Income Tax
貨物稅Commodity Tax
證券交易稅Securities Transactions Tax
2010 2011
35
單位：新臺幣拾億元
Unit：NT$ billion
新臺幣拾億元
NT$ billion
隨景氣復甦，民國 100年各稅收入大多較 99年增加，其中所得稅增加 20.3％，貨物稅增加 9.4％，關稅增加 7.6％，營業稅增加 5.8％，土地稅增加 4.1％，惟證券交易稅減少 10.1％。
With the recovery of the economy, the total tax revenues in CY 2011 were higher than in CY 2010, with rises of 20.3% in revenue from income tax, 9.4% from commodity tax, 7.6% from cus-toms duties, 5.8% from business tax, and 4.1% from land tax, respectively. However, there was a 10.1% decline in revenue from securities transactions tax.
主要賦稅收入成長趨勢
Trends in the Growth of Major Taxes
年度 CY
年度CY
直接稅Direct Tax
間接稅Indirect Tax
2002 53.1 46.9
2003 54.8 45.2
2004 55.8 44.2
2005 59.3 40.7
2006 60.4 39.6
2007 63.1 36.9
2008 65.1 34.9
2009 62.4 37.6
2010 58.5 41.5
2011 59.4 40.6
單位 Unit：%
36
近 10年來，由於政府致力改進稅制結構，加強所得稅稽徵，各年直接稅占總稅收之比重呈上升趨勢，100年為 59.4％，較 91年提高 6.3個百分點。
In the past ten years, due to government efforts in improving the tax structure and in strength-ening the collection of income tax each year, revenue from direct taxes as a percentage of total tax revenues has risen, and in CY 2011, total revenues from direct taxes rose to 59.4%, an increase of 6.3 percentage points compared with CY 2002.
直接稅與間接稅比重
0
10
20
30
40
50
60
70
80
2011201020092008200720062005200420032002
53.1
46.9
54.8
45.2 44.2
55.859.3 60.4
63.1 65.1 62.4 58.5
37.634.936.9
39.640.7
直接稅 Direct Tax
間接稅Indirect Tax
年度 CY
41.5
59.4
40.6
Direct Taxes and Indirect Taxes
年度
CY
賦稅收入各級政府歲出淨額
Tax Revenues Net Government
Expenditures of All Levels
賦稅收入國內生產毛額Tax Revenues
GDP
2002 55.5 11.82003 55.0 11.72004 60.3 12.22005 66.8 13.42006 70.3 13.12007 73.6 13.42008 73.0 13.92009 55.5 12.32010 61.0 11.92011 64.9 12.8
37
因所得稅具有遞延效應 (99年所得於 100年申報 )，受惠於 99年景氣快速回升，企業獲利增加，雖營所稅由稅率 25％降為 17％，但營所稅仍大增 815億元，致賦稅收入大幅成長 8.8％，惟歲出淨額持續增加，致賦稅收入占各級政府歲出淨額比率增加為 64.9％，賦稅負擔率 (賦稅收入占 GDP之比率 )為 12.8％，則較上年增加 0.9個百分點。
Due to the lagged-report effect of income tax (2010 income tax to be filed in 2011) and an in-crease in corporate profits, which benefited from the rapid recovery of the economy in 2010, as the revenues from profit-seeking enterprise income tax rose by NT$81.5 billion, even though the tax rate had been reduced from 25% to 17%, the total tax revenues increased significantly by 8.8%, and, while the net government expenditures of all levels continued to increase, the percentage of tax revenues to net government expenditures of all levels rose to 64.9%, while the tax burden ratio rose 0.9 percent-age points to 12.8%.
單位 Unit：%
國民稅負及賦稅收入占政府歲出淨額百分比
Tax Burden and Ratio of Tax Revenues to Net Government Expenditures of All Levels
0
10
20
30
40
50
60
70
80
201020092008200720062005200420032002 2011
年度 CY
賦稅收入
各級政府歲出淨額
Tax RevenuesNet Government
Expenditures of All Levels
賦稅收入
國內生產毛額
Tax RevenuesGDP
0
100
200
300
400
500
600
2011201020092008200720062005200420032002
年度 CY
平均每人稅負Per CapitaTax Burden
平均每人所得Per Capita
Income
38
民國 90年至 97年，我國平均每人所得逐年增加，平均每人稅負亦呈增加，惟 98年受金融海嘯影響，企業獲利減少，平均每人所得及平均每人稅負均較 97年減少，爾後隨景氣復甦企業獲利回升，平均每人所得及稅負亦呈增加，100年平均每人賦稅負擔率為 14.7％，較 99年增加 1.3個百分點。
During CY 2001 to 2008, the per capita income and tax burden increased gradually. However, due to the effects of the financial crisis in CY 2009, the profit margins of enterprises declined, as well as the per capita income and tax burden ratio, compared with CY 2008. Later on, with the recovery of the economy and the rise in the profit margins of enterprises, the per capita income and tax burden in CY 2011 also increased, with the tax burden ratio rising by 1.3 percentage points to 14.7%, compared with CY 2010.
單位：新臺幣千元；%Unit：NT$ 1,000；%
新臺幣千元
NT$ 1,000
平均每人稅負及平均每人所得
Per Capita Tax Burden and Per Capita Income
年度
CY
平均每人稅負Per CapitaTax Burden
平均每人所得Per Capita
Income
平均每人稅負平均每人所得
Per Capita Tax BurdenPer Capita Income
2002 54.6 417.6 13.12003 55.5 431.9 12.92004 61.3 454.7 13.52005 69.0 463.8 14.92006 70.2 479.0 14.62007 75.7 498.9 15.22008 76.6 479.2 16.02009 66.3 471.3 14.12010 70.1 521.3 13.42011 76.1 518.3 14.7
0
10
5
5
20
15
15
25
25
35
30
12.3%
17.6% 15.9%
22.9%25.7%
27.6%
19.7%
13.1%
韓國Korea
新加坡Singapore
英國U.K.
法國France
德國Germany
日本Japan
美國U.S.A.
中華民國R.O.C.
0
10
20
30
40
45
18.8%
24.1%26.9%
37.3%
42.4%
34.3%
25.5%
韓國Korea
英國U.K.
法國France
德國Germany
日本Japan
美國U.S.A.
中華民國R.O.C.
39
一國之租稅負擔通常依賦稅收入占國內生產毛額之比重衡量；以 2009年為例，與選樣國家租稅負擔率相較，我國租稅負擔率屬偏低。
The Tax burden of a nation is usually evaluated by the ratio of total revenue to GDP. In 2009, Taiwan had a relatively low tax burden compared with selected industrialized countries.
選樣國家租稅負擔比較
Tax Burdens of Selected Countries
註：我國 2011年之資料為 12.8%。Note：The ratio for Taiwan for the CY 2011 is 12.8%.
註：我國 2010年之資料為 18.4%。Note：The ratio for Taiwan for the CY 2010 is 18.4%.
Total Tax Revenue as a percentage of GDP( excluding social security )
Total Tax Revenue as a percentage of GDP( including social security )
年度CY
外銷品退稅金額Taxes Rebated for
Exports
稅捐減免金額Taxes Reduced or
Exempted
2002 3,958,194 36,434,2902003 4,320,385 54,911,9002004 3,318,998 53,313,9252005 1,786,117 83,625,7622006 1,730,743 119,746,8122007 1,924,479 180,562,4362008 2,176,767 151,351,7132009 1,602,201 196,754,7442010 2,054,808 192,644,3022011 2,376,729 160,659,273
年度CY
稅捐減免金額賦稅收入
Taxes Reducedor ExemptedTax Revenue
外銷品退稅金額賦稅收入
Taxes Rebatedfor Exports
Tax Revenue
合計Total
2002 3.0 0.3 3.32003 4.4 0.3 4.72004 3.8 0.2 4.12005 5.3 0.1 5.42006 7.5 0.1 7.62007 10.4 0.1 10.52008 8.6 0.1 8.72009 12.9 0.1 13.02010 11.9 0.1 12.02011 9.1 0.1 9.2
40
政府為鼓勵企業拓展對外貿易、促進產業升級，實施稅捐減免及外銷品沖退稅等
各項措施，茲將近年外銷退稅金額、稅捐減免金額及占總稅收之比重圖示如下。
To promote the upgrading of industry and to encourage exports, the government has imple-mented various measures which include tax rebates for exports and reductions or exemptions of other taxes. The amounts of taxes rebated for exports and taxes reduced or exempted and the amount of tax relief as a percentage of tax revenue in recent years are shown below.
單位：新臺幣千元
Unit：NT$ 1,000
單位Unit ：%
稅捐減免及外銷退稅金額
Amount of Tax Relief
41
1. 100年 1月 19日修正公布「所得稅法」第 4條、第 17條及第 126條，自 101年起取消軍教薪資所得免稅規定，俾貫徹租稅公平及符合社會各界期待。
2. 100年 1月 26日修正公布「所得稅法」部分條文，自 100年起實施噸位稅制度及反自有資本稀釋課稅制度，俾提升我國海運國際競爭力及
促進租稅公平。
3. 100年 1月 26日修正公布「加值型及非加值型營業稅法」，修正課稅範圍、納稅義務人及檢討減免與稽徵程序等相關規定，以維護納稅義
務人權益、落實稅負公平、簡化稅務行政及遏止逃漏稅捐，自同年 4月 1日施行。
4. 為鼓勵使用低污染車輛，帶動關聯產業發展，100年 1月 26日增訂「貨物稅條例」第 12條之 3，規定自條文生效日起 3年內購買完全以電能為動力之電動車輛並完成新領牌照登記者，免徵貨物稅。
5. 100年 1月 26日修正公布「稅捐稽徵法」第 38條，明定行政救濟加計利息之利率，係按「各年度 1月 1日」郵政儲金 1年期定期儲金固定利率計算，俾稅捐行政救濟案件加計之利息更公平及合理。
6. 為健全房屋市場，衡平國內社會觀感，維護租稅公平，於 100年 5月4日制定公布「特種貨物及勞務稅條例」，對短期不動產交易、特種貨物及特種勞務課徵特種貨物及勞務稅，自 100年 6月 1日起實施。
7. 100年 5月 11日修正公布「稅捐稽徵法」第 19條、第 35條及第 51條，自 100年 7月 1日施行，增訂納稅義務人為全體公同共有人者，稅捐處分之送達及公同共有人申請復查期限之規定，落實司法院釋字
第 663號解釋意旨，確保納稅義務人之訴願及訴訟權。
8. 100年 11月 9日修正公布「所得稅法」第 17條，自 101年起增訂幼兒學前特別扣除，每人每年扣除新臺幣 25,000元，俾減輕中低所得者養育幼兒負擔，鼓勵生育，兼顧租稅公平正義，使政府財政資源更有
效運用。
一年來賦稅重要業務概況 (一)
42
1. The amendments of Articles 4, 17, and 126 of the Income Tax Act were promulgated on 19th January, 2011. The cancellation of the exemption of income tax on the salaries of military personnel and of teachers and employees of nurseries, kindergartens, public primary and junior high schools, and private primary and junior high schools will be put into practice in 2012. This measure will realize tax equality and meet the expectations of the public.
2. Amendments to the Income Tax Act were promulgated on 26th January, 2011 to intro-duce the Tonnage Tax Regime and the Thin Capitalization Rule. The amendments were applicable as of fiscal year 2011. The above measures will enhance the competitiveness of the R.O.C. marine shipping industry as well as improve tax equity.
3. To maintain taxpayer’s rights, realize tax equity, simplify tax administration, and en-hance the assessment of tax evasion, the amendments to the Value-Added and Non-Value-Added Business Tax Act were promulgated on 26th January, 2011 and came into force on 1st April, 2011.
4. In order to encourage the use of less-polluting vehicles, as well as to promote the devel-opment of related industries, the augmentation of Article 12-3 of the Commodity Tax Act was promulgated on 26th January, 2011 so that in the case where a person purchases a vehicle with electricity entirely as the driving force and completes registration within 3 years from the effectiveness of this Article, the commodity tax shall be zero-rated.
5. The amendment of Article 38 of the Tax Collection Act was promulgated on 26th Janu-ary, 2011. Article 38 provides that where the taxpayer files for administrative rem-edy, the interest rate of the accrued interest shall be based on the fixed interest rate on January 1st of each year for a one-year postal savings time deposit. The purpose of the amendment is to make the interest rate of tax administrative remedy more justifiable and reasonable.
6. In order to rein in the housing market, balance domestic social concerns and achieve tax justice, the Specifically Selected Goods and Services Tax Act was promulgated on 4th May, 2011 to levy a tax on short-term transactions of real estate and on certain specifi-cally selected goods and services, and was implemented on 1st June, 2011.
7. The amendments of Articles 19, 35 and 51 of the Tax Collection Act were promulgated on 11th May, 2011 and became effective on 1st July, 2011. A new provision was added to provide clarity, in the case where all joint owners are collectively regarded as the tax-payer, as to the way in which service of tax assessment shall be served and when an ap-plication for recheck shall be filed. This amendment is to carry out the Interpretation No. 663 of the Judicial Yuan and to protect the taxpayer’s rights for petition and litigation.
8. The amendment of Article 17 of the Income Tax Act was promulgated on 9th Novem-ber, 2011. Starting from 2012, the amount of the deduction for pre-school children is NT$25,000 per child per year. This measure will relieve the burden borne by middle-and low-income taxpayers in raising children under or equal to 5 years of age, increase the rate of births, maintain tax equity, and allow government resources to be used more efficiently.
Major Improvements in Taxation in 2011 (1)
43
9. 100年 11月 23日增訂公布「加值型及非加值型營業稅法」第 36條之1，明定外國之事業、機關、團體、組織在中華民國境內無固定營業場所而有銷售供教育、研究或實驗使用之勞務予公私立各級學校、教
育或研究機關者，勞務買受人免課徵營業稅，使上開機關自國外購買
供教育、研究或實驗使用之必需品，不論係以實體貨物或電子型態儲
存傳輸，同享免徵營業稅之優惠，符合租稅公平原則。
10. 100年 11月 23日修正公布「稅捐稽徵法」第 1條之 1、第 6條及第23條，明定財政部變更已發布解釋函令之法令見解且不利於納稅義務人，以及「稅務違章案件裁罰金額或倍數參考表」為有利於納稅義
務人變更時之適用原則，以保障納稅義務人權益；法院、行政執行署
分署執行拍賣或變賣貨物應課徵營業稅之受償，比照土地增值稅、地
價稅及房屋稅，優先於一切債權及抵押權，以解決法院或行政執行署
分署拍賣或變賣貨物課徵營業稅問題；就 96年 3 月 5日前移送執行尚未結案且符合特定情形之欠稅案件，延長其執行期間為 10年至 106年 3月 4日止，以確保租稅公平正義。
11. 因應綠色環保潮流，提高民眾購買油氣雙燃料車之意願，帶動關聯產業發展，100年 12月 28日增訂「貨物稅條例」第 12條之 4，5年內購買並完成新領牌照登記之油氣雙燃料車，減徵貨物稅新臺幣 25,000元。
12. 100年 7月 6日制定公布「運動產業發展條例」相關租稅優惠措施，以鼓勵企業參與體育活動，帶動運動產業發展。
13. 100年 1月 18日修正發布「稅務違章案件減免處罰標準」第 18條，刪除短匿稅額每年逾新臺幣 25,000元至新臺幣 50,000元者，按短匿稅額處 0.5倍之罰鍰規定，並增列第 2項，依土地稅法第 54條第 2項規定應處罰鍰案件免予處罰之相關規定。
14. 100年 6月 22日訂定發布「營利事業對關係人負債之利息支出不得列為費用或損失查核辦法」，明定營利事業直接或間接對關係人之負債，
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9. To conform to the principle of tax equity, the augmentation of Article 36-1 of the Value-Added and Non-Value-Added Business Tax Act, promulgated on 23rd November, 2011, regulated that public and private schools at any level or educational or research institu-tions purchasing services provided by foreign enterprises, institutions, groups or orga-nizations having no fixed place of business within the territory of the R.O.C. to be used for education, research, or experiment are not required to pay business tax.
10. The amendments of Articles 1-1, 6 and 23 of the Tax Collection Act were promulgated on 23rd November, 2011. These articles provide the applicable rules for the protection of taxpayer’s rights when the MOF changes the legal opinion of its previously issued interpretative letter or directive with a result that is detrimental to the taxpayers or the Reference Table for Fines and Multiples of Punishments is amended to be favorable to the taxpayers. To solve the problems in the levy of business tax on goods by the auction of a court or the Administrative Enforcement Agency, the collection of business tax lev-ied on goods by the auction of a court or the Administrative Enforcement Agency shall be the same as that for land value increment tax, land value tax and house tax in that it shall have priority over all other claims and mortgages. For the purpose of taxation justice, where a case has been forwarded to the Administrative Enforcement Agency for compulsory execution before the amendment on 5th March, 2007, but has not yet been concluded and falls under specific circumstances, the period for the conduct of the case shall be extended for five more years until 4th March, 2017.
11. In response to the international trends of environmental protection, to improve the willingness of people to buy liquefied petroleum gas passenger vehicles, as well as to promote the development of related industries, the augmentation of Article 12-4 of the Commodity Tax Act was promulgated on 28th December, 2011 so that in the case where a person purchases a liquefied petroleum gas passenger vehicle and completes registra-tion within 5 years from the effectiveness of this Article, the commodity tax shall be re-duced by NT$25,000.
12. The Statute for the Development of Sports Industries, promulgated on 6th July, 2011, stipulated the tax incentives regarding sports industries. The above measures will en-courage enterprises to participate in sports activities and to become involved in the de-velopment of sports-related industries.
13. The amendment of Article 18 of “The Standard of Penalties for Tax Violation Cases” was promulgated on 18th January, 2011 under which the provisions of penalties of 0.5 times the taxes omitted or under-reported for cases involving more than NT$25,000 to NT$50,000 each year were deleted, and a second paragraph regulating the exemption of fines for cases under Paragraph 2, Article 54 of the Land Tax Act was added.
14. “The Regulations Governing the Assessment of Interest Expenditure on the Debts Owed by a Profit-Seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses” were promulgat-ed on 22nd June, 2011 to stipulate that the excess interest expenditure on the debts owed
Major Improvements in Taxation in 2011 (2)
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占業主權益之比率超過該辦法規定之 3：1標準，其超過部分利息支出不得列為費用或損失。
15. 100年 8月 4日訂定發布「營利事業適用所得稅法第二十四條之四計算營利事業所得額實施辦法」，明定噸位稅制度之適用要件、適用船
舶、海運業務收入範圍、所得額之計算及申請程序等事項。
16. 100年 9月 7日修正發布「所得稅法施行細則」部分條文，配合 100年 1月 26日修正公布所得稅法部分條文，修正商品存貨估價方法及稅額扣抵比率上限計算公式等規定。
17. 100年 12月 27日與經濟部會銜修正發布「公司研究發展支出適用投資抵減辦法」部分條文，簡化公司研究發展活動申請程序。
18. 100年 1月 18日修正發布「稅務違章案件裁罰金額或倍數參考表」土地稅法第 54條規定部分，符合明確原則，俾利徵納雙方遵循。
19. 100年 7月 14日修正發布「稅務違章案件裁罰金額或倍數參考表」特種貨物及勞務稅條例第 20條、第 22條、第 23條規定部分，符合比例原則，俾利徵納雙方遵循，減少訟源。
20. 為提升為民服務品質及增進行政效能，100年 9月 1日起提供網路申報菸酒稅、貨物稅、遺產稅及贈與稅服務。
21. 與內政部於 100年 1月 26日會銜發布廢止內政部 74年 9月 25日台內地字第 345816號函及本部同日台財稅第 22638號函有關空地稅暫停徵措施。
22. 行政院 100年 6月 8日發函財政部，核定同意對於依停車場法規定申請核准設置之臨時路外停車場用地，不再准予適用土地稅法第 18條第 1項第 5款按 10 ‰計徵地價稅之規定。
23. 「駐新德里台北經濟文化中心與駐台北印度－台北協會避免所得稅雙重課稅及防杜逃稅協定」於 100年 8月 12日生效，為我國第 21個生效之全面性所得稅協定。
一年來賦稅重要業務概況 (三)
46
directly or indirectly by a profit-seeking enterprise to a related party shall not be con-sidered as expenses or losses if the proportion of related party debt to equity of a profit-seeking enterprise exceeds the ratio of 3:1.
15. “The Regulations Governing Application for the Computation of Profit-Seeking Enter-prise Income in Accordance with Article 24-4 of the Income Tax Act” were promulgated on 4th August, 2011 to provide detailed guidance on the Tonnage Tax Regime for the qualification of shipping companies, qualifying ships, scope of shipping business rev-enues, computation of taxable income, and application procedures.
16. In line with the amendments to the Income Tax Act promulgated on 26th January, 2011, the amendments to “The Enforcement Rules of the Income Tax Act” were promulgated on 7th September, 2011 whereby the appraisal method of inventory and the upper limit of the tax deduction ratio were amended.
17. Amendments to “The Regulations Governing the Application of Tax Credits for Cor-porate R&D Expenditures” were promulgated in co-ordination with the Ministry of Economic Affairs on 27th December, 2011 to simplify the procedures of applying for the recognition of R&D activities.
18. The amendment of “The Reference Table for Fines and Multiples of Punishments” re-garding the provisions of Article 54 of the Land Tax Act was promulgated on 18th Janu-ary, 2011 to make it clear for both the tax collector and the taxpayer to follow.
19. The amendments of “The Reference Table for Fines and Multiples of Punishments” regarding Articles 20, 22 and 23 of the Specifically Selected Goods and Services Tax Act were promulgated on 14th July, 2011 to conform to the principle of proportionality so that both the tax collector and the taxpayer may follow and the number of litigation cases may be reduced.
20. To enhance the quality of public service and improve administrative effectiveness, the e-filing of returns of tobacco and alcohol tax, commodity tax, estate tax, and gift tax was established from 1st September, 2011.
21. The MOF and MOI jointly announced on 26th January, 2011 the abolition of Explana-tory Decrees No. 22638 and No. 345816 issued by the MOF and MOI, respectively, on 25th September, 1985 regarding the suspension of taxation on vacant lots.
22. Based on the approval given by the Executive Yuan on 8th June, 2011: The provision of the special 10‰ tax rate as provided in Subparagraph 5, Paragraph 1 of Article 18 of the Land Tax Act shall not apply to land used for temporary off-street parking lots pursuant to the Parking Lot Act.
23. “The Agreement between Taipei Economic and Cultural Center in New Delhi and India-Taipei Association in Taipei for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income” came into effect on 12th August, 2011, such agreement being the 21st comprehensive income tax agreement that the R.O.C. has signed.
Major Improvements in Taxation in 2011 (3)
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一年來賦稅重要業務概況 (四)
24.「中華民國財政部與斯洛伐克共和國財政部避免所得稅雙重課稅及防杜逃稅協定」於 100年 9月 24日生效，為我國第 22個生效之全面性所得稅協定。
25.「駐瑞士臺北文化經濟代表團與瑞士商務辦事處避免所得稅雙重課稅協定」於 100年 12月 13日生效，為我國第 23個生效之全面性所得稅協定。
26.為簡化綜合所得稅結算申報之程序及調查，自 99年起提供個人納稅義務人結算申報所需之扣除額資料 (如捐贈、保險費、醫藥及生育費、災害損失、購屋借款利息、身心障礙特別扣除及教育學費特別扣除
等 )。100年度使用上開措施之納稅義務人約 285萬戶。
27.為提升納稅服務品質，自 100年起，提供綜合所得稅結算申報稅額試算服務。個人納稅義務人只要符合特定條件，將收到稅捐稽徵機關寄
發之試算稅額通知書及繳款書，如果納稅義務人確認試算內容或已依
繳款書所載金額繳稅，即完成結算申報。100年以稅額試算完成 99年度綜合所得稅申報案件約 162萬件，占全國總申報戶約 3成，納稅義務人滿意度超過 9成。
28.財政部為積極督促稽徵機關加強查緝逃漏稅，100年度賡續訂定「維護租稅公平重點工作計畫」，選定部分具有指標作用及逃漏情形較為
嚴重之項目，列為年度重點查核項目，交付各稽徵機關加強查緝，
100年 1至 12月合計補徵稅額 370億 9,013餘萬元，估計罰鍰 83億1,227餘萬元，總計 454億 240餘萬元。
29.為鼓勵民眾維持購物消費索取統一發票之良好習慣，以控制稅源，增裕稅收，自 100年 1-2月期起每期開出特別獎及特獎 1組，頭獎至六獎 3組，另增開六獎 2組，平均每期產生 9位千萬富翁，六獎之中獎張數將增為 366萬餘張。財政部於各期統一發票中獎號碼開出後，發布特別獎及特獎中獎發票可兌獎張數及開立發票營業人等相關資料，
並請各地區國稅局於徵得開立中特別獎及特獎發票營業人同意後，派
員至其營業場所祝賀，藉由祝賀活動之宣傳行銷方式，提醒民眾購物
消費索取發票並記得按時兌獎。
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Major Improvements in Taxation in 2011 (4)
24. “The Agreement between the Ministry of Finance of the Republic of China (Taiwan) and the Ministry of Finance of the Slovak Republic for the Avoidance of Double Taxa-tion and the Prevention of Fiscal Evasion with Respect to Taxes on Income” came into effect on 24th September, 2011, such agreement being the 22nd comprehensive income tax agreement that the R.O.C. has signed.
25. “The Agreement between the Taipei Cultural and Economic Delegation in Switzerland and the Trade Office of Swiss Industries, Taipei for the Avoidance of Double Taxation with Respect to Taxes on Income” came into effect on 13th December, 2011, such agree-ment being the 23rd comprehensive income tax agreement that the R.O.C. has signed.
26. The MOF is pro-active in providing the individual taxpayer with his or her information on deductions (such as donations, insurance premiums, medical and childbirth expenses, disaster losses, mortgage interest, special deductions for the disabled or the handi-capped, and tuition, etc.) for individual consolidated income tax to simplify and shorten the procedures in filing tax returns and investigation. This measure was put into practice in 2010. The number of taxpayers who utilized the measure was 2.85 million in 2011.
27. In order to provide further excellent tax service, the pre-calculation service for individ-ual consolidated income tax was put into practice in 2011 for the first time. Individual taxpayers who meet certain requirements will receive pre-calculated income tax notices and tax bills. If taxpayers confirm the calculation or pay tax as stated on the tax bills, they are deemed to have completed their income tax return filing. The number of tax-payers who utilized the measure to complete their income tax returns for 2010 was 1.62 million in 2011, with a ratio to total taxpayers of about 30%, and a satisfaction ratio over 90%.
28. The MOF urged the tax collection authorities to be active in enhancing the assessment of tax evasion, and selected certain representative items of indicative function and es-tablished “The Assessment Plan for the Enhancement of the Assessment of Tax Evasion and Maintenance of Tax Equity of the Year 2011” for implementation by all relevant tax authorities. It is estimated that an amount of tax to the value of NT$37,090 million was gained and penalty fines to the value of NT$8,312 million were imposed, amounting to a total of NT$45,402 million for the period from January to December, 2011.
29. In order to encourage the willingness of consumers to ask for receipts when purchasing goods and to further urge manufacturers to issue uniform-invoices and pay tax honestly, starting from the January-February 2011 drawing, one set each of the special prize and of the grand prize, three sets of first prize to sixth prize and two sets of additional sixth prize will be picked for each drawing. On the average, each drawing will produce nine winners of NT$10 million and the number of winning invoices for the sixth prize will increase to 3.66 million. Each time when the winning numbers are drawn, the MOF will announce the numbers of the special prize and grand prize and the related information of the business entity which issued the uniform-invoice via the mass media and in related promotions. Consumers will be reminded to ask for receipts when they purchase the goods and also to claim the prize on time.
