办理外侨综合所得税结算申报流程.docx

外僑綜合所得稅申報實務講習會主講人：黃莉惠97年度本文件僅供講習使用，如有疑問請洽北區國稅局新竹市分局 (03)5336060 分機 409一、辦理外僑綜合所得稅結算申報流程Alien Individual Income Tax Filing Flow Chart備妥護照(正本及影本)、居留證(正本及影本)、扣繳憑單正本、國外所得證明及相關免稅額、扣除額之文件。Prepare passport ,ARC, withholding tax statement,overseas income proof and other relevant tax exemption and tax deduction documents.填寫外僑綜合所得稅結算申報書Fill in Individual Income Tax Return.自繳稅款?Self-paying tax至代收稅款處繳納稅款Pay tax at Receiving Tax Counter是Yes 否 No 至居留證地址所在地之國稅局第二課(股)辦理申報Declare Individual Income Tax Return.二、外僑綜合所得稅與居留期間的關係  凡有中華民國來源所得之外僑，應就其中華民國來源所得，依法繳納綜合所得稅。外僑因在華居留期間不同，分為非中華民國境內居住之個人（非居住者）與中華民國境內居住之個人（居住者）。其納稅方式亦有不同，茲說明如下： （ 1 ）非居住者：外僑於同一課稅年度內，在台居留合計未滿183天者。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 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 ）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。（ 2 ）居住者：外僑於同一課稅年度內，在台居留合計滿183天以上者。 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 結算申報 綜合所得稅。其應納稅額計算方式如下：綜合所得總額 - 免稅額 - 扣除額 = 綜合所得淨額 綜合所得淨額 * 稅率 - 累進差額 = 應納稅額Alien individual income tax and the period of residenceFor any alien having income from sources in the Republic of China, individual income tax shall be levied on the income derived from such sources in accordance with the Income Tax Act of the ROC. Alien taxpayers are divided into "Non-Residents of the ROC" and "Residents of the ROC" based on their length of stay. The following are the different ways for aliens to file income tax returns（）"Non-Residents" of the Republic of China a ） For an individual who stays in the Republic of China not more than 90 days within a taxable year (January 1st to December 31st), the income derived from sources in the Republic of China shall be withheld according to the withholding rate and paid at the respective sources. The taxpayer need not file an income tax return. b ）For an individual who stays in the Republic of China over 90 days but less than 183 days within the same taxable year, individual income tax shall be declared and computed ac-cording to the withholding rate on his or her remunerations derived within or outside the Republic of China for his or her services rendered in the ROC（ 2 ）"Residents" of the Republic of China An individual who stays in the Republic of China for 183 days or more within a taxable year is regarded as a resident and the individual income tax shall be declared and assessed by a progressive rate on the amount of his or her net consolidated income (taxable income) which shall be the annual gross consolidated income (including the various incomes derived within the ROC and the remunerations derived outside the ROC for service rendered in the ROC) minus the exemptions and deductions.三、居留日數之計算外僑在台居留日數係以護照入出境章戳日期為準（始日不計末日計），如一課稅年度內入出境多次者，累積計算。Computation of residenceThe computation of the period of residence of an alien in the ROC is based on the dates stamped on his or her passport (excluding the date of arrival and including the date of departure). If an alien enters and exits this country a number of times within a taxable year(January 1st to December 31st), the period of residence shall be the total number of accumulated days.四、外僑課稅變革97年8月13日起，在一課稅年度居留未滿183天的外僑，一律按非居住者的方式計算個人綜合所得稅。原規定上年度係居住者，離境年度即使未滿183天，仍可適用居住者方式課稅的規定巳經廢止。（財政部97年8月13日台財稅字第09704542390號令）外僑請注意：即日起，外僑在臺期間任一課稅年度居留未滿183天，一律依非居住者稅率課稅。 適用20%之所得額 * 20% 適用30%之所得額 * 30% 加總後 = 應納稅額 適用35%之所得額 * 35%例如：薪資所得(全月薪資給付總額$25,920元以下者)課稅稅率是6% 薪資所得(全月薪資給付總額高於$25,920元者)課稅稅率是20% 營利所得的課稅稅率是30% 財產交易所得課稅稅率是35% 其他如利息所得、其他所得、租賃所得等的課稅稅率是20%NEW RULE FOR FOREIGN TAXPAYERWhats New?From August 13, 2008, all foreign taxpayers who stay in ROC less than 183 days in a calendar year are non-resident. The old regulation: “he or she stays for 183 days or moreand continues to stay uninterrupted over into next year without leaving the ROC, he or she will continue to be treated as a resident”had expired since the announcement of the Ministry of Finance on August 13,2008.Be Aware!For non-resident, your tax rate for dividend income is 30%, and 20% for the rest income, such as salary, interests, property transaction earning, etc.Specifically:Those who stay in ROC less 183 days in calendar year:Housekeepers are taxed by 20% of their wages earned in ROC and must file tax return at the National Tax Administration office in their residence area.Employees salaries: Paid by local employers, are subject to 20% withholding tax rate. If over 90 days stay, overseas remunerations should be filed by 20% tax rate at the jurisdictional National Tax Administration office.五、申報97年度及98年度綜合所得稅免稅額及扣除額一欄表(居住者適用)This table is applicable to residents.Table of Exemption and Deduction for 2008 to 2009 Individual Income Tax年度 Year免稅額 （Exemption）標準扣除額 （Standard Deduction）薪資特別扣除額 (Special Deduction for Salary or Wages）子女教育學費特別扣除額 ( Special Deduction for Tuition)滿70歲 over 70未滿70歲 under 70單身 Single夫妻 Married2008115,50077,00073,000146,000Max. Amount 100,000per person 25,0002009123,00082,00076,000152,000Max. Amount 104,000 CURRENCY: NTD六、90至98年度綜合所得稅稅率級距表 Progressive Tax Rate System from 2008 to 2009. CURRENCY: NTDProgressive Tax Rate System from 2001 to 2007. 90至96年度綜合所得稅速算公式一覽表Net Taxable IncomeTax RateProgressive DifferenceTax Payable370,000元以下 ×6% 0元= Tax Payable370,001元 990,000元 ×13% 25,900元= Tax Payable990,001元 1,980,000元 ×21% 105,100元= Tax Payable1,980,001元 3,720,000元 ×30% 283,300元= Tax Payable3,720,001元以上 ×40% 655,300元= Tax Payable97至98年度起綜合所得稅速算公式一覽表Net Taxable IncomeTax RateProgressive DifferenceTax Payable410,000元以下 ×6% 0元= Tax Payable410,001元 1,090,000元 ×13% 28,700元= Tax Payable1,090,001元 2,180,000元 ×21% 115,900元= Tax Payable2,180,001元 4,090,000元 ×30% 312,100元= Tax Payable4,090,001元以上 ×40% 721,100元= Tax Payable CURRENCY: NTD 七、外僑綜合所得稅結算申報書(簡式) For non-resident or single-resident taxpayer居住者適用非居住者適用 外僑綜合所得稅申報須知八、外僑綜合所得稅結算申報書(一般) For resident use only 附件1. 附件2.節稅小技巧：屬中華民國境內居住者之外僑如有符合列舉扣除額項目規定，且能檢據核認者，單身者之列舉扣除額合計超過73,000元，夫妻合併申報者之列舉扣除額合計超過146,000元，以採列舉扣除額較為有利。如列舉扣除金額較上述為小或未能提供相關收據、憑證供核者，則採標準扣除額較為有利。Tips： It is better for alien residents of the ROC to claim itemized deductions if the taxpayer is single and the amount of his or her itemized deduction exceeds NT$73,000 , or if a couples filing amount of itemized deduction exceeds NT$146,000 in their joint income tax return. If the amount of the itemized deduction is less than the above-mentioned figures, or the amount cannot be proved by presentation of the required receipts or certificates, it is better to claim standard deduction.Q&A一、問：外僑綜合所得稅應向什麼地方辦理結算申報?答：外僑納稅義務人應該向申報日當時居留地(依居留證登記地址)的國稅局辦理申報，居留地址在臺北市或高雄市者，向臺北市國稅局或高雄市國稅局服務科外僑股辦理;居留地址在其他縣市者，則向該地區的國稅局所屬分局、稽徵所、服務處辦理。1) Question：Where can foreigners file their income tax returns? Answer：Foreigners should file their income tax returns and pay corresponding taxes to the National Tax Administration responsible for their residential district (based on the address on their Alien Resident Certificate). Foreigners in Taipei City and Kaohsiung City are required to file income tax returns and pay corresponding taxes to the Taipei National Tax Administration (TNTA) and Kaohsuing National Tax Administration (KNTA). Foreigners living in the rest area are required to file tax returns at their tax administration responsible for their residential district.二、問:外僑綜合所得稅如有退稅，應如何辦理?又外僑本人無法親自領取退稅支票時，應如何辦理?答:國稅局受理外僑綜合所得稅申報案件後，依一般查核程序核定確有應退稅款時，於退稅支票開妥後通知納稅義務人具領。(會寄送退稅通知單至居留證上之居留地址)外僑納稅義務人亦可利用其本人在郵局的存薄儲金、劃撥儲金或金融機構的新臺幣存款帳戶辦理轉帳退稅。惟所退稅款如因納稅義務人指定帳戶結清或其他因素致無法順利撥付時，亦將轉為開立退稅支票方式辦理。外僑本人無法親自領取退稅支票時，可填寫代領退稅授權書委託他人代領。如外僑已離境無法兌領該退稅支票，可填寫註銷禁止背書轉讓申請書，改由劃線經由金融機構以票據交換方式兌領。上述方式均應檢附外僑護照之簽名頁影本以核對納稅義務人之簽名。2)Question：How does an alien taxpayer apply for a tax refund? What can he or she do if he or she is not able to collect the refund check in person?Answer： After the national tax administration examines the Individual Income Tax Return as per the general examination procedure and determines he or she is due a refund, he or she shall receive a notification of refund.The taxpayer may also receive his or her refund via a bank account. Accounts applicable for use in the request are limited to those of a transferable NT-dollar-account of such specified banks as have signed contracts with the Financial Information Service Co., Ltd or Chunghwa Post Co., Ltd. The account shall belong to the taxpayer, and have been opened with the use of an ARC ID No.In the case that the National Tax Administration (NTA) is unable to deposit such tax refund as may be owing directly into the appointed bank account, the NTA will mail a notice to the taxpayer informing him or her of this fact and that payment of the refund may be made via the use of a check.He or she will then need to fill out a proxy statement to appoint an agent to collect the refund check if he or she cannot do it in person. If the taxpayer leaves the country and cannot collect the refund check, he or she will need to fill out an “application for transferring check” form, the refund can then be collected by means of deposit in the taxpayers bank account.One copy of the page in the taxpayers passport bearing his or her signature should be attached for reference.三、問：屬中華民國境內居住者之外僑列報配偶及受扶養親屬免稅額應檢送那些文件？ 答：中華民國境內居住之外僑列報配偶及受扶養親屬應檢附的資料為：(一)配偶：1配偶基本資料(如護照影本或出生證明等)。2關係證明文件(如結婚證書影本、登載配偶姓名之居留證影本，或由當地政府或駐外單位認證之文件)。3生存證明(如公證文件、戶籍證明或有足資認定其生存事實之文件)。(二)直系尊親屬 (須年滿60歲或未滿60歲無謀生能力者)：1關係證明文件 (如出生證明、戶籍證明、或登載有親屬姓名之居留證影本)。2扶養事實證明 (如匯款證明或公證文件)。3生存證明 (如公證文件、戶籍證明或有足資認定其生存事實之文件)。4未滿60歲無謀生能力者，應檢附公立醫院證明或當地政府機關認證之文件。(三)子女或同胞兄弟姊妹 (須未滿20歲或滿20歲以上而因在校就學、身心殘障或無謀生能力者) ：1關係證明文件 (如出生證明、戶籍證明或登載有親屬姓名之居留證影本)。2扶養事實證明 (如匯款證明或公證文件)。3生存證明 (如公證文件、戶籍證明或有足資認定其生存事實之文件)。4滿20歲以上如仍在校就學者，應檢附在學證明、學生證影本、畢業證書影本或繳費收據等任選其一。如係身心殘障者，應檢附醫生證明。如係無謀生能力者，應檢附公立醫院證明或當地政府機關認證之文件。3) Question：What documents or certificates should be submitted to claim exemption for the spouse or dependents? Answer：To claim exemption for the spouse or dependents, the alien should submit the following documents：1、 Spouse：a、The spouses personal data such as a photocopy of passport or birth certificate.b、Documents stating their relationship such as a photocopy of marriage certificate, alien resident certificate with the spouses name on it or the notarized documents issued by local or foreign government agencies.c、Living certificates such as notarized documents, household registration certificate or other documents which prove the spouse was living during 2008.2、 Lineal ascendants (who are over 60 years old or under 60 years old but incapable of earning a livelihood by themselves)：a、Documents stating their relationship such as birth certificate, household registration certificate, or a photocopy of alien resident certificate with the names of the taxpayers lineal ascendants listed on it.b、Proof of support such as remittance certificate or notarized documents.c、Living certificates such as notarized documents, household registration certificate or other documents which prove the lineal ascendants were living during 2007.d、 Ascendants who are under 60 years old but incapable of earning a livelihood by themselves should submit certificates issued by public hospitals or local government agencies notarized documents3、 Children, brothers or sisters (who are under 20 years old, or over 20 years old and are still attending school, or are physically or mentally disabled)：a、Relationship documents such as birth certificate, household registration certificate or a photocopy of alien resident certificate with the taxpayers dependents names on it.b、Proof of support such as remittance certificate or notarized documents.c、Living certificates such as notarized documents, household registration certificate or other documents which prove the children, brothers or sisters were living during 2008.d、If the taxpayers children, brothers or sisters are over 20 years old and are still attending school, a school attendance record, a photocopy of student identification card, a photocopy of graduation diploma or tuition receipts issued by the school are needed.In the case that a spouse or dependent(s) is or are physically or mentally disabled, a certificate of diagnosis from a doctor is required. If a spouse or dependent(s) is or are incapable of earning a livelihood by themselves, documents recording the nature of the disability issued by a public hospital or notarized documents issued by a local government agency are required.