Guide to ROC TaxesTaxation and Tariff Commission, Ministry of Finance, Republic of China, 2009 - Tax administration and procedure |
Contents
A GENERAL DESCRIPTION OF TAXATION | 1 |
Tax Structure | 2 |
Tax Revenues | 3 |
55 other sections not shown
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Common terms and phrases
accordance adjustment administrative alcoholic beverages amount of income application approved arm's length principle Article assessed beneficiary business entity business tax calculated collection authority collection authority-in-charge commodity tax competent authority controlled transactions Customs Act customs duties deduction deed tax dividends enterprise income tax Executive Yuan export gift tax house tax imported imputation credit Income Tax Act income tax return industry input tax investment land value increment land value tax levied Ministry of Finance non-resident organizations Overseas Chinese penalty period prescribed profit-seeking enterprise income profits purchase receipt received refund registered regulations revenue sales amount settlor shareholders stamp tax Statute surcharge surtax Taiwan Province tariff tax collection tax evasion tax office tax rate tax return tax system taxable income taxation taxpayer transactions tax transfer pricing transportation trust deed uniform invoices value increment tax vehicle license tax withholding agent withholding tax