Q:
|
Does the management fee charged by the Taiwan Science Park Ministry of Science and Technology subject to business tax?
|
A:
|
According to Paragraph 1 of Article 27 of the Act for Establishment and Administration of Science Parks, the management fees charged to the companies, financial institutions, and other institutions, does not deem as the income from the sales of goods or services, therefore, does not belong to business tax scope.
|
Q:
|
If the investor entrusting the Taiwan Securities Companies to trade the foreign marketable securities, how does it subject to business tax?
|
A:
|
Taiwan Securities Companies accept the service entrusted by investors to trade the foreign marketable securities, the service charges received by Taiwan Securities Companies, such as the collect and transfer contract of the client and the securities companies, the 2% of the difference will subject to business tax after deduction of the service charge internally and externally. If the client is the investor in Taiwan, they shall subject to business tax in accordance with Article 36 of the Value-added and Non-value-added Business Tax Act, the Taiwan Securities Companies shall file and pay for the business tax on behalf of the investor.
|
Q:
|
The Taiwan Company held an examination for their employee, they charge for the application fees such as registration fees, examination fees, etc., and these are counted as the Taiwan Company income, shall they subject to business tax?
|
A:
|
The Taiwan Company held an examination for their employee, the application fees such as registration fees, examination fees, etc., these do not belong to the scope of business tax, therefore, not subject to business tax.
|
Q:
|
Does the revenue from the subsidies of routine operation and oil price difference for the remote district of the public transportation business in Taiwan subject to business tax?
|
A:
|
The revenue from the subsidies of routine operation and oil price difference for the remote district of the public transportation business in Taiwan are not belongs to the scope of business tax since 12 June 2009. Therefore, they are not subject to business tax.
|
Q:
|
In the Taiwan Business Tax, what are the Zero tax rate, Duty free and the Import duty free?
|
A:
|
-
Zero tax rate: The business person that sales of goods or services applicable of zero tax rate, since the output tax is zero, therefore, if there are overpaid tax, it may be refunded upon determination of competent authority.
-
Duty free: The sales of goods or services are exempt of business tax during the stage of sales, however, the input tax could not be deducted or refunded.
-
Import duty free: The imported goods that belongs to the Article 9 of the Value-added and Non-value-added Business Tax Act are exempted from the business tax.
|
FAQ
