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id="toc-Filing_of_individual_income_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Filing_of_individual_income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Filing of individual income tax</span> </div> </a> <ul id="toc-Filing_of_individual_income_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Profit-Seeking_Enterprise_Income_Tax" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Profit-Seeking_Enterprise_Income_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Profit-Seeking Enterprise Income Tax</span> </div> </a> <button aria-controls="toc-Profit-Seeking_Enterprise_Income_Tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Profit-Seeking Enterprise Income Tax 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id="toc-Securities_transaction_tax" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Securities_transaction_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Securities transaction tax</span> </div> </a> <ul id="toc-Securities_transaction_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Real_estate_speculation_and_the_luxury_tax" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Real_estate_speculation_and_the_luxury_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Real estate speculation and the luxury tax</span> </div> </a> <ul id="toc-Real_estate_speculation_and_the_luxury_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Uniform_invoice_lottery" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Uniform_invoice_lottery"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Uniform invoice lottery</span> </div> </a> <ul id="toc-Uniform_invoice_lottery-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Historical_tax_revenue_statistics" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Historical_tax_revenue_statistics"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Historical tax revenue statistics</span> </div> </a> <ul id="toc-Historical_tax_revenue_statistics-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes_and_references" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Notes_and_references"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Notes and references</span> </div> </a> <ul id="toc-Notes_and_references-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a class="mw-selflink selflink">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" 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.navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:%E8%B2%A1%E6%94%BF%E9%83%A8%E4%B8%AD%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6d/%E8%B2%A1%E6%94%BF%E9%83%A8%E4%B8%AD%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80.jpg/220px-%E8%B2%A1%E6%94%BF%E9%83%A8%E4%B8%AD%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6d/%E8%B2%A1%E6%94%BF%E9%83%A8%E4%B8%AD%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80.jpg/330px-%E8%B2%A1%E6%94%BF%E9%83%A8%E4%B8%AD%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6d/%E8%B2%A1%E6%94%BF%E9%83%A8%E4%B8%AD%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80.jpg/440px-%E8%B2%A1%E6%94%BF%E9%83%A8%E4%B8%AD%E5%8D%80%E5%9C%8B%E7%A8%85%E5%B1%80.jpg 2x" data-file-width="1134" data-file-height="851" /></a><figcaption>National Taxation Bureau of the Central Area of the <a href="/wiki/Ministry_of_Finance_(Republic_of_China)" class="mw-redirect" title="Ministry of Finance (Republic of China)">Ministry of Finance</a></figcaption></figure> <p><a href="/wiki/Tax" title="Tax">Taxes</a> provide an important source of revenue for various levels of the <a href="/wiki/Government_of_the_Republic_of_China" title="Government of the Republic of China">Government of the Republic of China</a>. The tax revenue of Taiwan in 2015 amounted NT$2.1 trillion.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Tax_administration">Tax administration</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=1" title="Edit section: Tax administration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Ministry_of_Finance_(Republic_of_China)" class="mw-redirect" title="Ministry of Finance (Republic of China)">Ministry of Finance</a>, which is part of the <a href="/wiki/Executive_Yuan" title="Executive Yuan">Executive Yuan</a>, is the highest government entity responsible for implementing taxation policies and overseeing the leveling and collection of taxes. Taxation occurs at both the national and local government level. </p> <div class="mw-heading mw-heading3"><h3 id="National_taxes">National taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=2" title="Edit section: National taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Two broad categories of taxes exist at the national level: customs duties and inland taxes. Customs duties are administered by the Directorate-General of Customs, which has local offices throughout the country. Five national tax administrations who are directly subordinate to the central government handle oversight of all inland taxes. Inland taxes is a broad term that includes:<sup id="cite_ref-types_2-0" class="reference"><a href="#cite_note-types-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Income Tax;</li> <li>Estate and Gift Tax;</li> <li>Value-Added and Non-Value-Added Business Tax;</li> <li>Tobacco and Alcohol Tax;</li> <li>Commodity Tax;</li> <li>Securities Transaction Tax; and</li> <li>Futures Transaction Tax</li></ul> <div class="mw-heading mw-heading3"><h3 id="Local_taxes">Local taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=3" title="Edit section: Local taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Brief_classification_of_real_estate_related_tax_in_Taiwan.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/58/Brief_classification_of_real_estate_related_tax_in_Taiwan.jpg/220px-Brief_classification_of_real_estate_related_tax_in_Taiwan.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/58/Brief_classification_of_real_estate_related_tax_in_Taiwan.jpg/330px-Brief_classification_of_real_estate_related_tax_in_Taiwan.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/58/Brief_classification_of_real_estate_related_tax_in_Taiwan.jpg/440px-Brief_classification_of_real_estate_related_tax_in_Taiwan.jpg 2x" data-file-width="720" data-file-height="540" /></a><figcaption>Brief classification of real estate related tax in Taiwan</figcaption></figure> <p>Individual <a href="/wiki/Administrative_divisions_of_the_Republic_of_China" class="mw-redirect" title="Administrative divisions of the Republic of China">municipalities, counties, and cities</a> have set up Revenue Service Offices responsible for collecting a range of taxes, including:<sup id="cite_ref-types_2-1" class="reference"><a href="#cite_note-types-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Agricultural Land Tax</li> <li>Land Value Tax</li> <li>Land Value Increment Tax</li> <li>House Tax</li> <li>Vehicle License Tax</li> <li>Deed Tax</li> <li>Stamp Tax</li> <li>Amusement Tax</li></ul> <div class="mw-heading mw-heading2"><h2 id="Tax_legislation">Tax legislation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=4" title="Edit section: Tax legislation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Unlike the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> in the <a href="/wiki/United_States" title="United States">United States</a>, there isn't one law that governs taxation in Taiwan. Rather, taxes are governed by a series of laws and regulations each related to a specific type of tax. As the chief legislative body, the <a href="/wiki/Legislative_Yuan" title="Legislative Yuan">Legislative Yuan</a> plays an important role in formulating and revising tax related laws. The Income Tax Act is the primary law that governs individual income and profit-seeking enterprise income taxes.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Individual_income_tax">Individual income tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=5" title="Edit section: Individual income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Both residents and non-residents are assessed individual income tax on Taiwan-sourced income unless an exception is provided in the Income Tax Act and related laws. Individuals are considered residents of Taiwan for tax purposes if they are either domiciled there, or spend for 183 days or longer in a taxable year. </p><p>Income received in exchange for services rendered while physically present in Taiwan is considered to be Taiwan-sourced income regardless of if the payer is a local or offshore person or entity. One major exception to this rule exists for non-residents who are physically present in Taiwan for less than 91 calendar days in a year and who are only paid compensation by offshore entities.<sup id="cite_ref-pwctax32_5-0" class="reference"><a href="#cite_note-pwctax32-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Progressive_tax">Progressive tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=6" title="Edit section: Progressive tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Taiwan has implemented a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> system for individual income taxes. For the 2017 tax year, the tax rates were as follows:<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Brackets (Unit <a href="/wiki/New_Taiwan_dollar" title="New Taiwan dollar">NT$</a>)</th> <th>Rate (%) </th></tr> <tr> <td>0 - 540,000</td> <td>5% </td></tr> <tr> <td>540,001 - 1,210,000</td> <td>12% </td></tr> <tr> <td>1,210,001 - 2,420,000</td> <td>20% </td></tr> <tr> <td>2,420,001 - 4,530,000</td> <td>30% </td></tr> <tr> <td>4,530,001 - 10,310,000</td> <td>40% </td></tr> <tr> <td>10,310,001 and over</td> <td>45% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Filing_of_individual_income_tax">Filing of individual income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=7" title="Edit section: Filing of individual income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>By default, the tax year for all individuals and profit-seeking enterprises follows the calendar year. Income tax returns are due by May 31 of the following year, with no extension of time allowed.<sup id="cite_ref-pwctax32_5-1" class="reference"><a href="#cite_note-pwctax32-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> Taxpayers, including foreigners, are able to complete and file their tax return electronically through software provided by the local taxing authority.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Profit-Seeking_Enterprise_Income_Tax">Profit-Seeking Enterprise Income Tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=8" title="Edit section: Profit-Seeking Enterprise Income Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>All profit-seeking businesses in Taiwan are subject to the Profit-Seeking Enterprise Income Tax. <a href="/wiki/Sole_proprietorship" title="Sole proprietorship">Sole proprietors</a> and <a href="/wiki/General_partnership" title="General partnership">partners</a> must file a return. However, their portion of the taxable income is reported on their individual income tax return.<sup id="cite_ref-guidechapter3_8-0" class="reference"><a href="#cite_note-guidechapter3-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Income_tax_rate_of_profit-seeking_enterprises">Income tax rate of profit-seeking enterprises</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=9" title="Edit section: Income tax rate of profit-seeking enterprises"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 2010, the top tax rate was reduced from 25% to 17%, and the threshold below which no tax is owed was raised from NT$50,000 to NT$120,000. Therefore, the current profit-seeking enterprise tax rates are as follows:<sup id="cite_ref-guidechapter3_8-1" class="reference"><a href="#cite_note-guidechapter3-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <table class="wikitable"> <tbody><tr> <th>Taxable Income</th> <th>Tax Rate </th></tr> <tr> <td>Below NT$120,000</td> <td>0% </td></tr> <tr> <td>Above NT$120,000</td> <td>17% </td></tr></tbody></table> <p>The amount of tax payable shall not exceed half of the amount of the taxable income in excess of NT$120,000. </p> <div class="mw-heading mw-heading2"><h2 id="Business_tax_(value-added_tax)"><span id="Business_tax_.28value-added_tax.29"></span>Business tax (<a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a>)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=10" title="Edit section: Business tax (value-added tax)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <dl><dd><code>Tax amount = (sales - purchases) * tax rate </code></dd></dl> <p>Value-added tax (VAT) in Taiwan is currently 5% as of 1 June 2023. </p> <div class="mw-heading mw-heading2"><h2 id="Securities_transaction_tax">Securities transaction tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=11" title="Edit section: Securities transaction tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This tax is paid by sellers of Republic of China <a href="/wiki/Security_(finance)" title="Security (finance)">securities</a> at a rate of 0.3% of the gross proceeds from the sale of <a href="/wiki/Share_(finance)" title="Share (finance)">shares</a> issued by companies. A rate of 0.1% applies on the gross proceeds of <a href="/wiki/Corporate_bond" title="Corporate bond">corporate bonds</a>, however, an exemption has been put in place through 2016.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> This tax is governed by the regulations set forth in the Securities Transaction Tax Act.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Real_estate_speculation_and_the_luxury_tax">Real estate speculation and the luxury tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=12" title="Edit section: Real estate speculation and the luxury tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Aimed at cooling off <a href="/wiki/Real_estate" title="Real estate">real estate</a> speculation that was driving up the cost of living in <a href="/wiki/Taipei_City" class="mw-redirect" title="Taipei City">Taipei City</a> and other urban areas, the Republic of China government implemented a new <a href="/wiki/Luxury_tax" title="Luxury tax">luxury tax</a> in June 2011. The law imposes a 15% sales tax on owners of second homes who sell within one year of purchase. Additionally, a 10% sales tax is charged against properties sold after being owned for between one and two years.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> Data provided by the Republic of China government in late 2011 showed that the luxury tax was having the desired effect, causing the average housing price in Taipei to fall nearly 12% while reducing overall volume of real estate transactions island-wide by nearly 15% in the June–October time period.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Uniform_invoice_lottery">Uniform invoice lottery</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=13" title="Edit section: Uniform invoice lottery"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Further information on Uniform invoice lottery: <a href="/wiki/Uniform_Invoice_lottery" title="Uniform Invoice lottery">Uniform Invoice lottery</a></div> <p>First conceived in the 1950s, the Taiwan government created a uniform invoice system to encourage honest reporting of sales and prevent underpayment of taxes by businesspeople. To provide an incentive, the government launched a receipt lottery system. Each receipt is coded with an <a href="/wiki/Alphanumeric" class="mw-redirect" title="Alphanumeric">alphanumeric</a> number, and every two months a lottery drawing is held with prizes ranging up to <a href="/wiki/New_Taiwan_Dollar" class="mw-redirect" title="New Taiwan Dollar">NT$</a>10 million (approximately $335,000 <a href="/wiki/United_States_Dollar" class="mw-redirect" title="United States Dollar">USD</a> as of February 2012) depending on how many numbers match.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> The lottery is governed by the Uniform Invoice Award Regulations.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Historical_tax_revenue_statistics">Historical tax revenue statistics</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=14" title="Edit section: Historical tax revenue statistics"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable"> <tbody><tr> <th></th> <th>2010</th> <th>2009</th> <th>2008</th> <th>2007</th> <th>2006 </th></tr> <tr> <td>Gross Tax Revenue</td> <td>1,565,847</td> <td>1,483,518</td> <td>1,710,617</td> <td>1,685,875</td> <td>1,556,652 </td></tr> <tr> <td>Individual Income Tax</td> <td>304,686</td> <td>306,804</td> <td>389,744</td> <td>347,526</td> <td>334,330 </td></tr> <tr> <td>Profit-Seeking Enterprise Income Tax</td> <td>285,701</td> <td>334,163</td> <td>445,245</td> <td>382,634</td> <td>311,888 </td></tr> <tr> <td colspan="6">Unit: NT$ million </td></tr> <tr> <td colspan="6">Source: Guide to ROC Taxes 2011<sup id="cite_ref-types_2-2" class="reference"><a href="#cite_note-types-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=15" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Ministry_of_Finance_(Taiwan)" title="Ministry of Finance (Taiwan)">Ministry of Finance (Taiwan)</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes_and_references">Notes and references</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=16" title="Edit section: Notes and references"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width reflist-columns-2"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREF(Taiwan)2016" class="citation web cs1">(Taiwan), Ministry of Foreign Affairs, Republic of China (13 January 2016). <a rel="nofollow" class="external text" href="http://taiwantoday.tw/ct.asp?xItem=241203&ctNode=2182">"Taiwan tax revenues top US$62 billion in 2015 - Taiwan Today"</a>. <i>Taiwan Today</i><span class="reference-accessdate">. Retrieved <span class="nowrap">10 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Taiwan+Today&rft.atitle=Taiwan+tax+revenues+top+US%2462+billion+in+2015+-+Taiwan+Today&rft.date=2016-01-13&rft.aulast=%28Taiwan%29&rft.aufirst=Ministry+of+Foreign+Affairs%2C+Republic+of+China&rft_id=http%3A%2F%2Ftaiwantoday.tw%2Fct.asp%3FxItem%3D241203%26ctNode%3D2182&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Taiwan" class="Z3988"></span><span class="cs1-maint citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_web" title="Template:Cite web">cite web</a>}}</code>: CS1 maint: multiple names: authors list (<a href="/wiki/Category:CS1_maint:_multiple_names:_authors_list" title="Category:CS1 maint: multiple names: authors list">link</a>)</span></span> </li> <li id="cite_note-types-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-types_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-types_2-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-types_2-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ttc.gov.tw/public/Attachment/17259265274.pdf">"Chapter 1: A General Description of Taxation, Guide to ROC Taxes 2011"</a> <span class="cs1-format">(PDF)</span>. <i>ttc.gov.tw</i><span class="reference-accessdate">. Retrieved <span class="nowrap">10 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ttc.gov.tw&rft.atitle=Chapter+1%3A+A+General+Description+of+Taxation%2C+Guide+to+ROC+Taxes+2011&rft_id=http%3A%2F%2Fwww.ttc.gov.tw%2Fpublic%2FAttachment%2F17259265274.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Taiwan" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120113030039/http://www.ntat.gov.tw/county/ntat_ch/ntat_en/en1-02.jsp">"Taipei National Tax Administration, Ministry of Finance-Distinguish National and Local Tax"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.ntat.gov.tw/county/ntat_ch/ntat_en/en1-02.jsp">the original</a> on 2012-01-13<span class="reference-accessdate">. Retrieved <span class="nowrap">2012-01-25</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Taipei+National+Tax+Administration%2C+Ministry+of+Finance-Distinguish+National+and+Local+Tax&rft_id=http%3A%2F%2Fwww.ntat.gov.tw%2Fcounty%2Fntat_ch%2Fntat_en%2Fen1-02.jsp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Taiwan" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://law.moj.gov.tw/eng/LawClass/LawAll.aspx?PCode=G0340003">Income Tax Act</a>, Laws & Regulations Database of the Republic of China. Retrieved 24 January 2012.</span> </li> <li id="cite_note-pwctax32-5"><span class="mw-cite-backlink">^ <a href="#cite_ref-pwctax32_5-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-pwctax32_5-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.pwc.com/en_TW/tw/publications/assets/taiwan-pocket-tax-book-2011.pdf">Introduction to Taiwan tax rules: Taiwan Pocket Tax Book 2011</a>, Page 32. PricewaterhouseCoopers Taiwan. Retrieved 25 January 2012.</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ttc.gov.tw/public/Attachment/1725927583.pdf">"Chapter 2: Individual Income Tax, Guide to ROC Taxes 2011"</a> <span class="cs1-format">(PDF)</span>. <i>ttc.gov.tw</i><span class="reference-accessdate">. Retrieved <span class="nowrap">10 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ttc.gov.tw&rft.atitle=Chapter+2%3A+Individual+Income+Tax%2C+Guide+to+ROC+Taxes+2011&rft_id=http%3A%2F%2Fwww.ttc.gov.tw%2Fpublic%2FAttachment%2F1725927583.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+Taiwan" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.ntat.gov.tw/county/ntat_ch/ntat_en/en9-06.jsp">"Taipei National Tax Administration, Ministry of Finance-e-Filing"</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20111205080437/http://www.ntat.gov.tw/county/ntat_ch/ntat_en/en9-06.jsp">Archived</a> 2011-12-05 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> Retrieved 25 January 2012.</span> </li> <li id="cite_note-guidechapter3-8"><span class="mw-cite-backlink">^ <a href="#cite_ref-guidechapter3_8-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-guidechapter3_8-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.ttc.gov.tw/public/Attachment/1725927223.pdf">Chapter 3: Profit-Seeking Enterprise Income Tax</a>, Guide to ROC Taxes 2011</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.ntat.gov.tw/county/ntat_ch/ntat_en/en1-03-6.jsp">Securities Transactions Tax</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20111008015336/http://www.ntat.gov.tw/county/ntat_ch/ntat_en/en1-03-6.jsp">Archived</a> 2011-10-08 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, Taipei National Tax Administration</span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0340078">Laws & Regulations Database and The Republic of China</a>. Retrieved 26 January 2012.</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://focustaiwan.tw/ShowNews/WebNews_Detail.aspx?Type=aALL&ID=201201150022">"Property market seen likely to recover after poll"</a>, Focus Taiwan News Channel. Published 15 January 2012. Retrieved 26 January 2012.</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.taipeitimes.com/News/biz/archives/2011/12/16/2003520826">"Luxury tax is bringing down prices, ministry says"</a>, Taipei Times. Published 16 December 2011. Retrieved 26 January 2012.</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://taipeitimes.com/News/taiwan/archives/2012/02/03/2003524579">"Unlucky bemoan single digit in invoice lottery"</a> <i>Taipei Times</i>. Published 3 February 2012.</span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://law.moj.gov.tw/eng/LawClass/LawAll.aspx?PCode=G0340083">Uniform Invoice Award Regulations</a>, Laws & Regulations Database of the Republic of China. Retrieved 2 February 2012.</span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_Taiwan&action=edit&section=17" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.mof.gov.tw/File/Attach/66693/File_5185.pdf">Guide to ROC Taxes 2015</a>, Taxation and Tariff Committee</li> <li><a rel="nofollow" class="external text" href="http://www.dot.gov.tw/en/">Taxation Agency</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120124212551/http://www.ntat.gov.tw/county/ntat_ch/ntat_en/index.jsp">Taipei National Tax Administration</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120112105634/http://www.ntak.gov.tw/en/index.aspx">Kaohsiung National Tax Administration</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120125070509/https://www.ntx.gov.tw/English/EnglishIndex.aspx">National Tax Administration of Northern Taiwan Province</a></li> <li><a rel="nofollow" class="external text" href="http://www.ntact.gov.tw/English/index.asp">National Tax Administration of Central Taiwan Province</a><sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged June 2018">permanent dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></li> <li><a rel="nofollow" class="external text" href="http://www.ntas.gov.tw/county/ntas_h/english/index.jsp">National Tax Administration of Southern Taiwan Province</a></li> <li><a rel="nofollow" class="external text" href="http://eweb.customs.gov.tw/mp.asp?mp=21">Directorate General of Customs</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130523062809/http://www.ntat.gov.tw/county/ntat_ch/ntat_en/en6-01-1.jsp">Local Tax Bureau</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 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.navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Asia" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Asia_topic" title="Template:Asia topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Asia_topic" title="Template talk:Asia topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Asia_topic" title="Special:EditPage/Template:Asia topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Asia" style="font-size:114%;margin:0 4em">Taxation in Asia</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_sovereign_states" title="List of sovereign states">Sovereign states</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Afghanistan" title="Taxation in Afghanistan">Afghanistan</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bahrain" class="mw-redirect" title="Taxation in Bahrain">Bahrain</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/w/index.php?title=Taxation_in_Brunei&action=edit&redlink=1" class="new" title="Taxation in Brunei (page does not exist)">Brunei</a></li> <li><a href="/w/index.php?title=Taxation_in_Cambodia&action=edit&redlink=1" class="new" title="Taxation in Cambodia (page does not exist)">Cambodia</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_East_Timor&action=edit&redlink=1" class="new" title="Taxation in East Timor (page does not exist)">East Timor (Timor-Leste)</a></li> <li><a href="/w/index.php?title=Taxation_in_Egypt&action=edit&redlink=1" class="new" title="Taxation in Egypt (page does not exist)">Egypt</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/w/index.php?title=Taxation_in_Iraq&action=edit&redlink=1" class="new" title="Taxation in Iraq (page does not exist)">Iraq</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/w/index.php?title=Taxation_in_Jordan&action=edit&redlink=1" class="new" title="Taxation in Jordan (page does not exist)">Jordan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_North_Korea" title="Taxation in North Korea">North Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Korea&action=edit&redlink=1" class="new" title="Taxation in South Korea (page does not exist)">South Korea</a></li> <li><a href="/w/index.php?title=Taxation_in_Kuwait&action=edit&redlink=1" class="new" title="Taxation in Kuwait (page does not exist)">Kuwait</a></li> <li><a href="/wiki/Taxation_in_Kyrgyzstan" class="mw-redirect" title="Taxation in Kyrgyzstan">Kyrgyzstan</a></li> <li><a href="/w/index.php?title=Taxation_in_Laos&action=edit&redlink=1" class="new" title="Taxation in Laos (page does not exist)">Laos</a></li> <li><a href="/w/index.php?title=Taxation_in_Lebanon&action=edit&redlink=1" class="new" title="Taxation in Lebanon (page does not exist)">Lebanon</a></li> <li><a href="/wiki/Taxation_in_Malaysia" class="mw-redirect" title="Taxation in Malaysia">Malaysia</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Maldives&action=edit&redlink=1" class="new" title="Taxation in the Maldives (page does not exist)">Maldives</a></li> <li><a href="/w/index.php?title=Taxation_in_Mongolia&action=edit&redlink=1" class="new" title="Taxation in Mongolia (page does not exist)">Mongolia</a></li> <li><a href="/w/index.php?title=Taxation_in_Myanmar&action=edit&redlink=1" class="new" title="Taxation in Myanmar (page does not exist)">Myanmar</a></li> <li><a href="/w/index.php?title=Taxation_in_Nepal&action=edit&redlink=1" class="new" title="Taxation in Nepal (page does not exist)">Nepal</a></li> <li><a href="/w/index.php?title=Taxation_in_Oman&action=edit&redlink=1" class="new" title="Taxation in Oman (page does not exist)">Oman</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/w/index.php?title=Taxation_in_Qatar&action=edit&redlink=1" class="new" title="Taxation in Qatar (page does not exist)">Qatar</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saudi_Arabia&action=edit&redlink=1" class="new" title="Taxation in Saudi Arabia (page does not exist)">Saudi Arabia</a></li> <li><a href="/wiki/Taxation_in_Singapore" class="mw-redirect" title="Taxation in Singapore">Singapore</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/w/index.php?title=Taxation_in_Syria&action=edit&redlink=1" class="new" title="Taxation in Syria (page does not exist)">Syria</a></li> <li><a href="/w/index.php?title=Taxation_in_Tajikistan&action=edit&redlink=1" class="new" title="Taxation in Tajikistan (page does not exist)">Tajikistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Thailand&action=edit&redlink=1" class="new" title="Taxation in Thailand (page does not exist)">Thailand</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/w/index.php?title=Taxation_in_Turkmenistan&action=edit&redlink=1" class="new" title="Taxation in Turkmenistan (page does not exist)">Turkmenistan</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/w/index.php?title=Taxation_in_Uzbekistan&action=edit&redlink=1" class="new" title="Taxation in Uzbekistan (page does not exist)">Uzbekistan</a></li> <li><a href="/w/index.php?title=Taxation_in_Vietnam&action=edit&redlink=1" class="new" title="Taxation in Vietnam (page does not exist)">Vietnam</a></li> <li><a href="/w/index.php?title=Taxation_in_Yemen&action=edit&redlink=1" class="new" title="Taxation in Yemen (page does not exist)">Yemen</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/List_of_states_with_limited_recognition" title="List of states with limited recognition">States with<br />limited recognition</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a class="mw-selflink selflink">Taiwan</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Dependent_territory" title="Dependent territory">Dependencies</a> and<br />other territories</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_the_British_Indian_Ocean_Territory&action=edit&redlink=1" class="new" title="Taxation in the British Indian Ocean Territory (page does not exist)">British Indian Ocean Territory</a></li> <li><a href="/w/index.php?title=Taxation_in_Christmas_Island&action=edit&redlink=1" class="new" title="Taxation in Christmas Island (page does not exist)">Christmas Island</a></li> <li><a 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