GuidesForForeignTaxpayers外僑與綜合所得稅Article1TheAlienIndividualIncomeTaxandthePeriodofResidence.第1題:外僑綜合所得稅與居留期間的關係1-1"Non-Residents"oftheRepublicofChina1-1非中華民國境內居住之個人:a.ForanindividualwhostaysintheRepublicofChinanotmorethan90dayswithinataxableyear(Jan.1toDec.31),theincomederivedfromsourcesintheRepublicofChinashallbewithheldaccordingtothewithholdingrate(seeArticle15)andpaidattherespectivesources.Thetaxpayerneednotfileanincometaxreturn.a.同一課稅年度(1月1日至12月31日)內,在華居留不超過90天者,其中華民國來源之扣繳所得,由扣繳義務人依規定扣繳率(參考第15題內容)就源扣繳,無庸申報;其中華民國來源之非屬扣繳範圍之所得,應於離境前辦理申報納稅。b.ForanindividualwhostaysintheRepublicofChinaover90daysbutlessthan183dayswithinthesametaxableyear,individualincometaxshallbedeclaredandcomputedaccordingtothewithholdingrate(seeArticle15)onhisremunerationderivedwithinoroutsidetheRepublicofChinaforhisservicesrenderedintheROC.b.同一課稅年度內,在華居留合計超過90天未滿183天者,其中華民國來源之扣繳所得,由扣繳義務人就源扣繳,其非屬扣繳範圍之所得(包括因在中華民國境內提供勞務而自境外雇主取得之勞務報酬),自行依規定扣繳率申報納稅。1-2"Residents"oftheRepublicofChina1-2中華民國境內居住之個人:a.AnindividualwhostaysintheRepublicofChinafor183daysormorewithinataxableyearisregardedasaresidentandtheindividualincometaxshallbedeclaredandassessedbyaprogressiverate(SeeArticle14)ontheamountofhisnetconsolidatedincome(taxableincome)whichshallbetheannualgrossconsolidatedincome(includingthevariousincomesderivedwithintheROCandtheremunerationderivedoutsidetheROCforservicerenderedintheROC)minustheexemptionsanddeductions.a.同一課稅年度內,在華居留合計滿183天者,即為「中華民國境內居住之個人」,應將該年度在中華民國境內取得之各類所得,及因在中華民國境內提供勞務而自境外雇主取得之勞務報酬等總計,減除免稅額及扣除額後之綜合所得淨額,依累進稅率(請參考第14題內容)申報繳納綜合所得稅。b.Thecompletionofe-LearningPlatformenablestheofferingoflessonsontaxation-relatedprofessionalknowledge,sothatthegeneralpublicmaydownloadlearningmaterials;performonlineregistrationandonlinelearning.b.上年度為「居住者」,繼續居住至次年度離境而未於該年度返華者,不論該年度居留天數是否滿183天,仍應按「居住者」辦理結算申報納稅。Article2.IncomefromsourcesintheRepublicofChina第2題:中華民國來源所得2-1DividendsdistributedbycompaniesincorporatedandregisteredinaccordancewiththeCompanyLawoftheRepublicofChinaandbyforeigncompaniesauthorizedbytheGovernmentoftheRepublicofChinatooperatewithintheRepublicofChina.2-1依中華民國公司法規定設立登記成立之公司,或經中華民國政府認許在中華民國境內營業之外國公司所分配之股利。2-2Profitsdistributedbyprofit-seekingenterprisesorganizedintheformofacooperativeorapartnershipwithintheRepublicofChina.2-2中華民國境內之合作社或合夥組織營利事業所分配之盈餘。2-3RemunerationsforservicesrenderedbyanindividualwithintheRepublicofChina.Incomederivedfromemployer(s)outsidetheRepublicofChinaforservicesrenderedintheRepublicofChinaforthosewhohavestayedintheRepublicofChinaover90dayswithinonetaxableyear.2-3個人在中華民國境內提供勞務之報酬。如於一課稅年度內在中華民國境內居留合計超過90天者,其自中華民國境外雇主所取得之勞務報酬亦屬之。2-4ProfessionalfeesforperformanceorservicesrenderedbythepractitionerofaprofessionwithintheRepublicofChina.2-4執行業務者在中華民國境內執行業務之業務或演技收入。2-5Interestobtainedfro...