業務類-稅務局
Business Category-Tax Bureau
印花稅法施行細則
Enforcement Rules of Stamp Tax Act
印花稅應稅憑證
Certificates Subject to the Levy of Stamp Tax
銀錢收據
Receipts for Monetary Payments
買賣動產契據
Contracts for Sale of Movables
承攬契據
Contracting Agreements
讓受契據
Contracts for Transfer
分割不動產契據
Contracts for Partition of Real Estate
貼花及註銷
Stamp Affixed and Cancelled
彙總繳納
Paid by Filing a Collective Tax Return
土地稅法施行細則
The Enforcement Rules of the Land Tax Act
累進起點地價
Starting Cumulative Value (SCV)
抵價地
Land in Lieu of Compensation
公共設施保留地
Land Reserved for Public Facilities
土地漲價總數額
Total Amount of Land Value Increment
原規定地價
The Original Assigned Land Value
前次移轉現值
The Previous Transfer Value
自用住宅用地
Self-use Residential Land
公告現值
Assessed Present Value
土地增值稅自用住宅用地重購退稅
The Land Value Increment Tax Refunded to Landowner Due to Reacquisition of Self-use Residential Land
未滿一個月不計房屋稅
No House Tax Shall Be Levied for any Period Shorter Than One Month
合法登記之工廠
Legally Registered Factory
自住房屋
A House Used for Residential Purpose by the Owner, His or Her Spouse or Relatives of Direct Lineage of the Household
供公益出租人出租使用房屋
A House Leased for Public Welfare Purpose by a Landlord
房屋建造完成
Completed Construction of House
房屋現值
Current Value of a House
房屋標準價格
Standard Value of a House
供人民團體等非營業用房屋
A House Used for the Operation of Non-profit Civic Organizations
建造執照
Construction License
毀損面積
The Area which was Damaged
判決確定日
The Date of the Court’s Final Judgment
契稅申報起算日
The Starting Date for Filing of Deed Tax
匿報契稅
Evasion of the Reporting of Deed Tax
贈與
A Bestowal or a Donation
權利變更登記
Registration of the Transfer of the Title Right
變更起造人
A Change in the Name of the Builder
使用牌照稅法
Vehicle License Tax Act
使用牌照稅
Vehicle License Tax
交通工具
Transportation Equipment
汽缸總排氣量
Total Cylinder Displacement Volume
軍隊裝備編制內之交通工具
Military T/O Transportation Equipment
公共團體設立之醫院
Public Hospitals
裝配之交通工具
Assembled Transportation Equipment
利用非交通工具之設備
Using Non-transportation Equipment
專供公共安全使用之交通工具
Transportation Equipment Used Exclusively for the Purpose of Public Safety
專供衛生使用之交通工具
Transportation Equipment Used Exclusively for the Purpose of Public Health
供身心障礙者使用之交通工具
Transportation Equipment Used by Persons with Mental or Physical Disablities
使用牌照稅法
Vehicle License Tax Act
臨時牌照及試車牌照
Temporary License and Automobile Testing License
逾期使用
A Vehicle License Used Beyond the Ex-piration Date
移用使用牌照
A Vehicle License Used for Another Vehicle
稅捐稽徵法施行細則
Enforcement Rules of the Tax Collection Act
解釋函令
Interpretative Letter or Directive
稅捐法定主義
Principle of Taxation by Law
互惠免稅
Reciprocal Tax Exemption
稅捐優先受償權
Priority in the Collection of Taxes Over General Claims by Creditors
破產債權
Obligatory Claim Against the Bankruptcy
破產財團費用
Expense of the Bankruptcy Estate
破產財團債務
Debts of the Bankruptcy Estate
公司重整
Company Reorganization
重整債權
An Obligatory Claim Against the Reorganization of the Company
緩繳
Deferred Payment of Taxes
相當擔保
Equivalent Collateral
納稅義務人權益之保護
The Protection of Taxpayer’s Rights
共有財產
Jointly-owned Property
繳納通知文書
Tax Payment Notice
繳納期限
Deadline for the Payment of the Tax
查對更正
Check and Correction
寄存送達
Service of Documents by Mail to the Location of the Competent Autonomous or Police Authorities
公示送達
Service of Documents by Publication
應受送達人
A Person to Whom the Service of Documents Is Attempted
委託送達
Service of Documents by a Government Organization Entrusted
補充送達
Supplementary Service of Documents
滯報金
Delinquent Reporting Surcharge
怠報金
Non-reporting Surcharge
參與分配
Participate in the Distribution of the Proceeds from the Court-enforced Sale of a Property
禁止財產處分
Prohibited from the Disposal of Property
限制出境
Restriction on Leaving the R.O.C.
提前徵收
Collection Prior to the Statutory Date of the Amount to Be Paid in Taxes Falls Due
溢繳退稅
Refund of Overpaid Tax
退稅抵欠
Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable
課稅資料保密
Preserve the Confidentiality of Taxation Information
執行名義
A Ground for Execution
稅捐行政救濟
Administrative Remedies
稅務協談
Meeting to Resolve Disputes in Taxation Cases
代徵
Taxes Collection by Agent
強制執行
Compulsory Execution
拘提管收
Arrested and Taken into Custody
暫緩移送執行
Deferral of the Compulsory Execution
停止執行
Cessation of the Compulsory Execution
租稅罰
Tax-related Punishment
租稅刑罰
Tax-related Penal Punishment
行為罰
Penalty for Violation of a Duty to Act in Relation to the Tax Law
漏稅罰
Penalty for Tax Evasion
擇一從重處罰
Imposition of the Severest of the Punishments
自動補報補繳免罰
Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxe
減免處罰
Mitigate or Remit the Punishment
從新從輕原則
The Principle of Applying the Newer or the More Lenient Law
裁罰金額倍數參考表
Reference Table for Fines and Multiples of Punishments
準用
Apply Mutatis Mutandis
檢舉逃漏稅獎金
The Reward for an Informant or Accuser Providing Information Regarding Tax Evasion
債權憑證
Certificate of the Obligatory Claim
假扣押
Provisional Attachment
假處分
Provisional Injunction
假執行
Provisional Execution
實質課稅原則
The Principle of Substantive Taxation
協力義務
The Obligation of Taxpayers to Facilitate Investigation by Reporting the Required Information
假扣押
Provisional Attachment
假處分
Provisional Injunction
假執行
Provisional Execution
實質課稅原則
The Principle of Substantive Taxation
假扣押
Provisional At-tachment
假處分
Provisional Injunc-tion
假執行
Provisional Execu-tion
實質課稅原則
The Principle of Substantive Taxa-tion
協力義務
The Obligation of Taxpayers to Facili-tate Investigation by Reporting the Required Infor-mation
納稅者權利保護法
The Taxpayer Rights Protection Act
納稅者權利保護法施行細則
Enforcement Rules of the Taxpayer Rights Protection Act
稅務專業法庭
Special Tribunal for Taxation
納稅者權利保護諮詢會
Advisory Commit-tee for Protecting Taxpayer Rights
基本生活費
Expenses to meet the basic needs of living
遺產管理人
Estate Administra-tor
法定代理人
Legal Representa-tive
不可抗力之災害
A Disaster Caused by Force Majeure
國民身分證
National Identification Card
委託書(授權代理)
Letter of Proxy (Authorized Agent)
消費稅科
Consumption Tax Section
牌照稅股
Vehicle License Tax Subsection
機會稅股
Opportunity Tax Subsection
累進差額
Progressive Difference
土地移轉原因
Reasons of Land Transfer
房屋稅籍證明書
House Tax Data Certification
房屋稅繳納證明
House Tax Payment Certificate
合法登記之工廠
Duly-registered Factory
戶口名簿
Household Certificate
建物所有權狀
Construction Ownership Certificate
建物勘測成果圖
Survey Results Map
房屋基地坐落申明書
Building Site Location Declaration
納稅者權利保護
The Protection of Taxpayer's Rights
納稅者權利保護官
Taxpayer's Rights Protection Officer
