辦理外僑綜合所得稅結(jié)算申報(bào)流程

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1、外僑綜合所得稅申報(bào) 實(shí)務(wù)講習(xí)會(huì) 主講人：黃莉惠 97年度 本文件僅供講習(xí)使用，如有疑問請(qǐng)洽北區(qū)國(guó)稅局新竹市分局 (03)5336060 分機(jī) 409 一、辦理外僑綜合所得稅結(jié)算申報(bào)流程 Alien Individual Income Tax Filing Flow Chart 備妥護(hù)照(正本及影本)、居留證(正本及影本)、扣繳憑單正本、國(guó)外所得證明及相關(guān)免稅額、扣除額之文件。 Prepare passport ,ARC, withholding tax statement,overseas income proof and other relevant tax exempt

2、ion and tax deduction documents. 填寫外僑綜合所得稅結(jié)算申報(bào)書 Fill in Individual Income Tax Return. 自繳稅款? Self-paying tax 至代收稅款處繳納稅款 Pay tax at Receiving Tax Counter 是 Yes 否 No 至居留證地址所在地之國(guó)稅局第二課(股)辦理申報(bào) Declare Individual Income Tax Return. 二、外僑綜合所得稅與居留期間的關(guān)係 　 凡有「中華民國(guó)來源所得」之外僑，應(yīng)就其中華民

3、國(guó)來源所得，依法繳納綜合所得稅。外僑因在華居留期間不同，分為非中華民國(guó)境內(nèi)居住之個(gè)人（非居住者）與中華民國(guó)境內(nèi)居住之個(gè)人（居住者）。其納稅方式亦有不同，茲說明如下： （ 1 ） 非居住者：外僑於同一課稅年度內(nèi)，在臺(tái)居留合計(jì)未滿183天者。 a ） 同一課稅年度（1月1日至12月31日）內(nèi)，在華居留不超過90天者，其中華民國(guó)來源之扣繳所得，由扣繳義務(wù)人依規(guī)定扣繳率 就源扣繳，無庸申報(bào)；其中華民國(guó)來源之非屬扣繳範(fàn)圍之所得，應(yīng)於離境前辦理申報(bào)納稅。 b ） 同一課稅年度內(nèi)，在華居留合計(jì)超過90天未滿183天者，其中華民國(guó)來源之扣繳所得，由扣繳義務(wù)人 就源扣繳，其非屬扣繳範(fàn)圍之所得

4、（包括因在中華民國(guó)境內(nèi)提供勞務(wù)而自境外雇主取得之勞務(wù)報(bào)酬），自行依規(guī)定扣繳率 申報(bào)納稅。 （ 2 ） 居住者：外僑於同一課稅年度內(nèi)，在臺(tái)居留合計(jì)滿183天以上者。 應(yīng)將該年度在中華民國(guó)境內(nèi)取得之各類所得，及因在中華民國(guó)境內(nèi)提供勞務(wù)而自境外雇主取得之勞務(wù)報(bào)酬等總計(jì)，減除免稅額及扣除額後之綜合所得淨(jìng)額，依累進(jìn)稅率 結(jié)算申報(bào) 綜合所得稅。 ◎其應(yīng)納稅額計(jì)算方式如下： 綜合所得總額 - 免稅額 - 扣除額 = 綜合所得淨(jìng)額 綜合所得淨(jìng)額 * 稅率 - 累進(jìn)差額 = 應(yīng)納稅額 Alien individual income tax and the period o

5、f residence For any alien having income from sources in the Republic of China, individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the ROC. Alien taxpayers are divided into "Non-Residents of the ROC" and "Residents of the ROC" based

6、 on their length of stay. The following are the different ways for aliens to file income tax returns （１） "Non-Residents" of the Republic of China a ） For an individual who stays in the Republic of China not more than 90 days within a taxable year (January 1st to December 31st), the income de

7、rived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources. The taxpayer need not file an income tax return. b ） For an individual who stays in the Republic of China over 90 days but less than 183 days within the same taxable

8、 year, individual income tax shall be declared and computed ac-cording to the withholding rate on his or her remunerations derived within or outside the Republic of China for his or her services rendered in the ROC （ 2 ） "Residents" of the Republic of China An individual who stays in the Re

9、public of China for 183 days or more within a taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate on the amount of his or her net consolidated income (taxable income) which shall be the annual gross consolidated income (including

10、the various incomes derived within the ROC and the remunerations derived outside the ROC for service rendered in the ROC) minus the exemptions and deductions. 三、居留日數(shù)之計(jì)算 外僑在臺(tái)居留日數(shù)係以護(hù)照入出境章戳日期為準(zhǔn)（始日不計(jì)末日計(jì)），如一課稅年度內(nèi)入出境多次者，累積計(jì)算。 Computation of residence The computation of the period of residence of an

11、alien in the ROC is based on the dates stamped on his or her passport (excluding the date of arrival and including the date of departure). If an alien enters and exits this country a number of times within a taxable year(January 1st to December 31st), the period of residence shall be the total numbe

12、r of accumulated days. 四、外僑課稅變革 97年8月13日起，在一課稅年度居留未滿183天的外僑，一律按非居住者的 方式計(jì)算個(gè)人綜合所得稅。 原規(guī)定上年度係居住者，離境年度即使未滿183天，仍可適用居住者方式課稅 的規(guī)定巳經(jīng)廢止。（財(cái)政部97年8月13日臺(tái)財(cái)稅字第09704542390號(hào)令） 外僑請(qǐng)注意： 　　即日起，外僑在臺(tái)期間任一課稅年度居留未滿183天，一律依非居住者稅 　　率課稅。 適用20%之所得額 * 20% 適用30%之所得額 * 30% 加總後 = 應(yīng)納稅額 適用35%之所得額 * 35% 　　例如： 薪資所得(全月薪

13、資給付總額$25,920元以下者)課稅稅率是6% 薪資所得(全月薪資給付總額高於$25,920元者)課稅稅率是20% 營(yíng)利所得的課稅稅率是30% 財(cái)產(chǎn)交易所得課稅稅率是35% 其他如利息所得、其他所得、租賃所得…等的課稅稅率是20% NEW RULE FOR FOREIGN TAXPAYER What’s New? From August 13, 2021, all foreign taxpayers who stay in ROC less than 183 days in a calendar

14、year are non-resident. The old regulation: “he or she stays for 183 days or more…and continues to stay uninterrupted over into next year without leaving the ROC, he or she will continue to be treated as a resident…”had expired since the announcement of the Ministry of Finance on August 13,2021. Be

15、Aware! For non-resident, your tax rate for dividend income is 30%, and 20% for the rest income, such as salary, interests, property transaction earning, etc…. Specifically: Those who stay in ROC less 183 days in calendar year: ◎Housekeepers are taxed by 20% of their wages earned in ROC and must

16、file tax return at the National Tax Administration office in their residence area. ◎Employees’ salaries: ◆Paid by local employers, are subject to 20% withholding tax rate. ◆If over 90 days stay, overseas remunerations should be filed by 20% tax rate at the jurisdictional National Tax Administ

17、ration office. 五、申報(bào)97年度及98年度綜合所得稅 免稅額及扣除額一欄表(居住者適用) This table is applicable to residents. Table of Exemption and Deduction for 2021 to 2021 Individual Income Tax 年度 Year 免稅額 （Exemption） 標(biāo)準(zhǔn)扣除額 （Standard Deduction） 薪資特別扣除額 (

18、Special Deduction for Salary or Wages） 子女教育學(xué)費(fèi)特別扣除額 ( Special Deduction for Tuition) 滿70歲 over 70 未滿70歲 under 70 單身 Single 夫妻 Married 2021 115,500 77,000 73,000 146,000 Max. Amount 100,000 per person 25,000 2021 123,000 82,000 76,000 152,000 Max. Amount 104,

19、000 CURRENCY: NTD 六、90至98年度綜合所得稅稅率級(jí)距表 ◆ Progressive Tax Rate System from 2021 to 2021. CURRENCY: NTD ◆Progressive Tax Rate System from 2001 to 2007. 90至96年度綜合所得稅速算公式一覽表 Net Taxable Income Tax Rate Progressive Difference Tax Payable 370,000元以下 6% － 0元 = Tax Payable 370,001元 ~ 990,000

20、元 13% － 25,900元 = Tax Payable 990,001元 ~ 1,980,000元 21% － 105,100元 = Tax Payable 1,980,001元 ~ 3,720,000元 30% － 283,300元 = Tax Payable 3,720,001元以上 40% － 655,300元 = Tax Payable 97至98年度起綜合所得稅速算公式一覽表 Net Taxable Income Tax Rate Progressive Difference Tax Payable 410,000元以下 6%

21、 － 0元 = Tax Payable 410,001元 ~ 1,090,000元 13% － 28,700元 = Tax Payable 1,090,001元 ~ 2,180,000元 21% － 115,900元 = Tax Payable 2,180,001元 ~ 4,090,000元 30% － 312,100元 = Tax Payable 4,090,001元以上 40% － 721,100元 = Tax Payable CURRENCY: NTD 七、外僑綜合所得稅結(jié)算申報(bào)書(簡(jiǎn)式) For non-resident or sin

22、gle-resident taxpayer 居住者適用 非居住者適用 ◆外僑綜合所得稅申報(bào)須知 八、外僑綜合所得稅結(jié)算申報(bào)書(一般) For resident use only 附件1. 附件2. ※節(jié)稅小技巧： 屬中華民國(guó)境內(nèi)居住者之外僑如有符合列舉扣除額項(xiàng)目規(guī)定，且能檢據(jù)核認(rèn)者，單身者之列舉扣除額合計(jì)超過73,000元，夫妻合併申報(bào)者之列舉扣除額合計(jì)超過146,000元，以採(cǎi)列舉扣除額較為有利。如列舉扣除金額較上述為小或未能提供相關(guān)收據(jù)、憑證供核者，則採(cǎi)標(biāo)準(zhǔn)扣除額較為有利。 Tips： It is better for alien residents of the

23、ROC to claim itemized deductions if the taxpayer is single and the amount of his or her itemized deduction exceeds NT$73,000 , or if a couple’s filing amount of itemized deduction exceeds NT$146,000 in their joint income tax return. If the amount of the itemized deduction is less than the above-ment

24、ioned figures, or the amount cannot be proved by presentation of the required receipts or certificates, it is better to claim standard deduction. Q&A 一、問：外僑綜合所得稅應(yīng)向什麼地方辦理結(jié)算申報(bào)? 答：外僑納稅義務(wù)人應(yīng)該向申報(bào)日當(dāng)時(shí)居留地(依居留證登記地址)的國(guó)稅局辦理申報(bào)，居留地址在臺(tái)北市或高雄市者，向臺(tái)北市國(guó)稅局或高雄市國(guó)稅局服務(wù)科外僑股辦理;居留地址在其他縣市者，則向該地區(qū)的國(guó)稅局所屬分局、稽徵所、服務(wù)處辦理。 1) Questi

25、on：Where can foreigners file their income tax returns? Answer：Foreigners should file their income tax returns and pay corresponding taxes to the National Tax Administration responsible for their residential district (based on the address on their Alien Resident Certificate). Foreigners in Taipei C

26、ity and Kaohsiung City are required to file income tax returns and pay corresponding taxes to the Taipei National Tax Administration (TNTA) and Kaohsuing National Tax Administration (KNTA).Foreigners living in the rest area are required to file tax returns at their tax administration responsible for

27、 their residential district. 二、問: 外僑綜合所得稅如有退稅，應(yīng)如何辦理?又外僑本人無法親自領(lǐng)取退稅支票時(shí)，應(yīng)如何辦理? 答: 國(guó)稅局受理外僑綜合所得稅申報(bào)案件後，依一般查核程序核定確有應(yīng)退稅款時(shí)，於退稅支票開妥後通知納稅義務(wù)人具領(lǐng)。(會(huì)寄送退稅通知單至居留證上之居留地址) 外僑納稅義務(wù)人亦可利用其本人在郵局的存薄儲(chǔ)金、劃撥儲(chǔ)金或金融機(jī)構(gòu)的新臺(tái)幣存款帳戶辦理轉(zhuǎn)帳退稅。惟所退稅款如因納稅義務(wù)人指定帳戶結(jié)清或其他因素致無法順利撥付時(shí)，亦將轉(zhuǎn)為開立退稅支票方式辦理。 外僑本人無法親自領(lǐng)取退稅支票時(shí)，可填寫「代領(lǐng)退稅授權(quán)書」委託他人代領(lǐng)。 如外僑已離境無法兌領(lǐng)該

28、退稅支票，可填寫「註銷禁止背書轉(zhuǎn)讓申請(qǐng)書」，改由劃線經(jīng)由金融機(jī)構(gòu)以票據(jù)交換方式兌領(lǐng)。上述方式均應(yīng)檢附外僑護(hù)照之簽名頁(yè)影本以核對(duì)納稅義務(wù)人之簽名。 2)Question：How does an alien taxpayer apply for a tax refund? What can he or she do if he or she is not able to collect the refund check in person? Answer：After the national tax administration examines the Individual Income T

29、ax Return as per the general examination procedure and determines he or she is due a refund, he or she shall receive a notification of refund. The taxpayer may also receive his or her refund via a bank account. Accounts applicable for use in the request are limited to those of a transferable NT-do

30、llar-account of such specified banks as have signed contracts with the Financial Information Service Co., Ltd or Chunghwa Post Co., Ltd.. The account shall belong to the taxpayer, and have been opened with the use of an ARC ID No. In the case that the National Tax Administration (NTA) is unable to

31、 deposit such tax refund as may be owing directly into the appointed bank account, the NTA will mail a notice to the taxpayer informing him or her of this fact and that payment of the refund may be made via the use of a check. He or she will then need to fill out a proxy statement to appoint an age

32、nt to collect the refund check if he or she cannot do it in person. If the taxpayer leaves the country and cannot collect the refund check, he or she will need to fill out an “application for transferring check” form, the refund can then be collected by means of deposit in the taxpayer’s bank acco

33、unt. One copy of the page in the taxpayer’s passport bearing his or her signature should be attached for reference. 三、問：屬中華民國(guó)境內(nèi)居住者之外僑列報(bào)配偶及受扶養(yǎng)親屬免稅額應(yīng)檢送那些文件？ 答：中華民國(guó)境內(nèi)居住之外僑列報(bào)配偶及受扶養(yǎng)親屬應(yīng)檢附的資料為： (一)配偶： 1．配偶基本資料(如護(hù)照影本或出生證明等)。 2．關(guān)係證明文件(如結(jié)婚證書影本、登載配偶姓名之居留證影本，或由當(dāng)?shù)卣蝰v外單位認(rèn)證之文件)。 3．生存證明(如公證文件、戶籍證明或有足資認(rèn)定其生存事

34、實(shí)之文件)。 (二)直系尊親屬 (須年滿60歲或未滿60歲無謀生能力者)： 1．關(guān)係證明文件 (如出生證明、戶籍證明、或登載有親屬姓名之居留證影本)。 2．扶養(yǎng)事實(shí)證明 (如匯款證明或公證文件)。 3．生存證明 (如公證文件、戶籍證明或有足資認(rèn)定其生存事實(shí)之文件)。 4．未滿60歲無謀生能力者，應(yīng)檢附公立醫(yī)院證明或當(dāng)?shù)卣畽C(jī)關(guān)認(rèn)證之文件。 (三)子女或同胞兄弟姊妹 (須未滿20歲或滿20歲以上而因在校就學(xué)、身心殘障或無謀生能力者) ： 1．關(guān)係證明文件 (如出生證明、戶籍證明或登載有親屬姓名之居留證影本)。 2．扶養(yǎng)事實(shí)證明 (如匯款證明或公證文件)。 3．生存證明 (如公證

35、文件、戶籍證明或有足資認(rèn)定其生存事實(shí)之文件)。 4．滿20歲以上如仍在校就學(xué)者，應(yīng)檢附在學(xué)證明、學(xué)生證影本、畢業(yè)證書影本或繳費(fèi)收據(jù)等任選其一。如係身心殘障者，應(yīng)檢附醫(yī)生證明。如係無謀生能力者，應(yīng)檢附公立醫(yī)院證明或當(dāng)?shù)卣畽C(jī)關(guān)認(rèn)證之文件。 3)Question：What documents or certificates should be submitted to claim exemption for the spouse or dependents? Answer：To claim exemption for the spouse or dependents, the alien

36、should submit the following documents： 1、 Spouse： a、The spouse’s personal data ─ such as a photocopy of passport or birth certificate. b、Documents stating their relationship ─ such as a photocopy of marriage certificate, alien resident certificate with the spouse’s name on it or the notarized doc

37、uments issued by local or foreign government agencies. c、Living certificates ─such as notarized documents, household registration certificate or other documents ─ which prove the spouse was living during 2021. 2、 Lineal ascendants (who are over 60 years old or under 60 years old but incapable of e

38、arning a livelihood by themselves)： a、Documents stating their relationship ─ such as birth certificate, household registration certificate, or a photocopy of alien resident certificate with the names of the taxpayer’s lineal ascendants listed on it. b、Proof of support ─ such as remittance certific

39、ate or notarized documents. c、Living certificates ─ such as notarized documents, household registration certificate or other documents ─ which prove the lineal ascendants were living during 2007. d、 Ascendants who are under 60 years old but incapable of earning a livelihood by themselves should su

40、bmit certificates issued by public hospitals or local government agencies’ notarized documents 3、 Children, brothers or sisters (who are under 20 years old, or over 20 years old and are still attending school, or are physically or mentally disabled)： a、Relationship documents ─ such as birth certif

41、icate, household registration certificate or a photocopy of alien resident certificate with the taxpayer’s dependents’ names on it. b、Proof of support ─ such as remittance certificate or notarized documents. c、Living certificates ─ such as notarized documents, household registration certificate or

42、 other documents ─ which prove the children, brothers or sisters were living during 2021. d、If the taxpayer’s children, brothers or sisters are over 20 years old and are still attending school, a school attendance record, a photocopy of student identification card, a photocopy of graduation diploma

43、 or tuition receipts issued by the school are needed. In the case that a spouse or dependent(s) is or are physically or mentally disabled, a certificate of diagnosis from a doctor is required. If a spouse or dependent(s) is or are incapable of earning a livelihood by themselves, documents recording the nature of the disability issued by a public hospital or notarized documents issued by alocal government agency are required.