Foreign individuals who open companies or business establishments in Taiwan, as well as foreign-invested corporations setting up subsidiaries, branch offices, or representative offices in Taiwan, must comply with various tax declaration requirements in accordance with relevant regulations. Failure to file on time or underreporting will result in fines.
外資在台灣開的公司和台灣本土公司的稅務一樣，公司有銷售就要開立發票，每兩個月（單月）申報一次「營業稅」，每年申報一次「營所稅」（每年五月）。
What is issuing an "invoice"?
In Taiwan, once a company is established, as long as there is a transaction, the seller must issue an invoice to the buyer based on the sales amount. The buyer’s company receives these invoices, which are referred to as “input” vouchers. When the buyer’s company resells the purchased goods, it must also issue an invoice to the seller, which is known as an “output” voucher. Simply put, the invoices received are “input” vouchers, and the invoices issued are “output” vouchers. Therefore, the basis for a company’s business tax declaration is the total of the “output” invoices minus the total of the “input” invoices, multiplied by 5%. In short, business tax is 5% of the company’s gross profit.
What is "Business Tax"?
"Business tax" is levied in accordance with the Value-Added and Non-Value-Added Business Tax Act. For general industries, the business tax rate is 5%, and tax declarations are made every two months (or monthly). The calculation method is: (total output invoices minus total input invoices) multiplied by 5%, which equals the amount of business tax payable. In short, business tax is 5% of the company's gross profit.
例如：進一件商品是100元（取得發票），你賣200元（開出發票），獲利就是100元。
200元（銷項）—100元（進項）*5%＝5元，營業稅稅金就是5元。
What is "Corporate Income Tax"?
Corporate income tax is levied under the Income Tax Act and is reported annually. The corporate income tax rate is 20%.
If a company's profit does not exceed NT$120,000, it is exempt from corporate income tax but must still file a tax return. Profits must still be distributed to shareholders.
If the profit exceeds NT$120,000, the company must pay corporate income tax.
There are two methods for filing corporate income tax:
(A) Estimated Taxation Method (Expanded Audit)
Formula: Annual Total Revenue × Prescribed Profit Rate (6%) × 17% (Corporate Income Tax Rate)
Example:
If a company's annual revenue is NT$3,000,000,
Multiply by 6% (prescribed profit rate) = NT$180,000,
Multiply by 17% (corporate tax rate) = NT$30,600,
The payable corporate tax is NT$30,600.
(B) Actual Accounting Method
Corporate tax is calculated based on actual profits:
(Annual Output – Annual Input – Business Expenses) × 20%
例如，年度總銷項是300萬減去年度進項200萬，再扣掉營運支出70萬，獲利為30萬，30萬再乘以20%（營所稅稅率）為6萬元。
Professional Accounting and Tax Services Our accounting and bookkeeping team consists of certified professionals who have passed national examinations and have extensive experience. We provide expert tax and bookkeeping consulting services to help foreign companies in Taiwan operate legally and focus on expanding their business with peace of mind.
Accounting & Tax Services and Pricing
Our fees are reasonable and our services are professional. Our services and charging standards are as follows:
Services Provided:
1.Monthly Bookkeeping & Tax Filing (January – December)
2.Withholding Tax Filing & Certificate Issuance (January of the following year)
3.Annual Corporate Income Tax Filing (May of the following year)
4.Undistributed Profit Tax Filing (May of the following year)
5.September Provisional Tax Filing
Accounting, Business Tax, and Corporate Tax Consultation.
7.Shareholder Information Reporting
8.Second Generation NHI Tax Reporting
9.Corporate Profit Distribution Planning
Tax Bookkeeping Fee Standards:
1、一年收取14個月記帳費，每月2,500元起 。
2.If not using the Expanded Audit Method, bookkeeping fees increase by NT$1,000/month
3.No bookkeeping fees for the first month if no invoices are issued
4.Fees for the second year are adjusted based on revenue and filing method
5、不含成本表單（進銷存表）製作及非例行性事項處理。
6.Custom pricing for a full set of accounts
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