Q：
|
What the things shall be aware of in the declaration of purchase of miscellaneous items for profit-seeking enterprises in Taiwan?
|
A：
|
The important notice in the declaration of purchase of miscellaneous items as following:
|
1.
|
For properties listed as purchase of miscellaneous items, such properties shall be fully corresponsive as the article 77-1 in Regulations Governing Assessment of Profit-seeking Enterprise Income Tax. Provided that such properties fail to comply with the regulation, the nature of such properties shall be categorized into fixed properties. The fixed properties can be listed and depreciated dependent on the yearly durability of such fixed property, but such property is not allowed to list into the expense of disposition.
|
|
2.
|
The properties categorized as miscellaneous items at the year of purchase are not allowed to list into expense of disposition upon disposing of such properties.
|
|
3.
|
The uniform invoice or receipt of such purchased miscellaneous items.
|
|
Q：
|
What the things share be aware of in the declaration of expense of labor forces for profit-seeking enterprises in Taiwan?
|
A：
|
|
1.
|
Payment for lawyers, accountants, architectures, technicians, doctors, pharmacists, land administration agents, artisans can be categorized as the expense of labor forces and such payment shall be deducted the amount of withholding taxes for the business income in advance. The beneficiaries within the territory of Republic of China shall be withheld 10% of the payment as the amount of withholding taxes. Instead, the beneficiaries outside the territory of Republic of China shall be withheld 20% of the payment as the amount of withholding taxes.
|
|
2.
|
The receipt or passbook from the income of labor forces. In the condition of such payment remitted into the beneficiary’s account directly by any final institution, the receipt shall be stated the name of remitter, amount, and the remark “For Labor Forces” clearly.
|
|
Q：
|
What is the standard to recognize the expense of creating an international brand and image for profit-seeking enterprises in Taiwan?
|
A：
|
Profit-seeking enterprises who intends to promote their own businesses with their own created brand and image shall request an approval from MOEA to register the image and brand for the purpose of business. The approved brand and image are allowed to recognize. The abovementioned expenses including the expense of research of international market in order to create a new product and attendance of international organization, meeting or exhibition in order to promote their own trademark or service.
|
Q：
|
What the things shall be aware of in the declaration of royalty? What kind of certificate is required?
|
|
A：
|
The important notice in the declaration of royalty as following:
|
1.
|
The expense of royalty. Such expense shall be recognized upon contract or other related certificate to recognize. In the condition of such expenses exceeding the amount stated as the contract or other related certificate, the exceeding amount is not allowed to recognize without any justification.
|
|
2.
|
Regarding the expense of royalty from manufacturing, the expense shall be depreciated by the expiry date of contract and listed as manufacturing expenses.
|
|
3.
|
The payment of royalty is allowed to recognize. Except for those who fail to withhold the taxes, these enterprises shall recover the overdue taxes by the expiry date of notice and face the penalty in accordance with the article 87 in Regulations Governing Assessment of Profit-seeking Enterprise Income Tax.
|
|
4.
|
The recognized certificate of expense of royalty as following:
|
|
|
(1)
|
Payment for domestic enterprises shall come with the uniform invoice and contract. Instead, payment for the residents within the territory of Republic of China shall come with the receipt and contract.
|
|
(2)
|
Payment for foreign enterprises or persons who is not residing within the territory of Republic of China shall present the certificate of settlement as the payment was settled, but those who made an agreement or held the invoice or receipt are excluded. Otherwise, the certificate of payment by remittance or transfer shall be presented for the party without the settlement of payment. For those eligible for the exemption in accordance with the item 1 of article 4th in Income Tax Act, the proof of exemption approved by the competent authority shall be presented.
|
|
|
Q：
|
What the things shall be aware of in the declaration of expense of reading materials for profit-seeking enterprises in Taiwan?
|
A：
|
The purchase of books related to profit-seeking enterprises themselves can be listed as expense, but once such expense and yearly durability is confirmed to share yearly, such term is not allowed to alter anymore. As for the original certificate of reading materials, the receipt issued by the publisher, uniform invoice with title or foreign invoice are allowed to be the certificate.
|
FAQ
