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At Yiita Accounting & Bookkeeping Service, we innovatively integrate the latest GPT technology to enhance our accounting consultation services. Not only do we offer common Q&A, but our system can also instantly respond to your doubts about complex issues in accounting and taxation. Through this advanced technology, you can easily obtain customized, precise professional advice. If you encounter any access difficulties, please contact our professional team immediately, and Yiita Accounting & Bookkeeping Service will provide you with more in-depth, personalized assistance!

Top 10 FAQ

1 / What is Profit-seeking Enterprise Income Tax?

Profit-seeking Enterprise Income Tax is a tax imposed on the net profits earned by companies or individual business operators from commercial, industrial, agricultural, professional, or other profit-making activities within a certain period.

2 / How is the taxable income of a profit-seeking enterprise calculated?

The taxable income is calculated as the total income of the profit-seeking enterprise minus exempt income, allowable deductions of expenses, and losses.

3 / What are the tax rates for Individual Income Tax?

The tax rates for Individual Income Tax are based on a progressive tax system, ranging from 5% to 45% depending on the income bracket.

4 / What is Value-Added Tax and its rate?

Value-Added Tax (VAT) is a tax imposed on the selling price of goods or services, with a standard rate of 5% in Taiwan.

5 / What is the second-generation National Health Insurance (NHI) premium and how is it calculated?

The second-generation NHI premium refers to a supplementary premium levied on individuals whose annual income exceeds a certain threshold, calculated by applying the supplementary premium rate to the income exceeding the threshold.

6 / How do Business Tax and Profit-seeking Enterprise Income Tax differ?

Business Tax is levied on the business turnover from the sale of goods or services, whereas Profit-seeking Enterprise Income Tax is levied on the net profits of a profit-seeking enterprise.

7 / How to file Individual Comprehensive Income Tax?

Individual Comprehensive Income Tax must be declared using the Comprehensive Income Tax Return Form and submitted to the tax authorities within the annual filing period, either in paper form or online.

8 / What is Property Transaction Income Tax?

Property Transaction Income Tax is imposed on the gains from transactions of properties such as real estate and stocks.

9 / How is non-operating income taxed?

Non-operating income, such as interest, rent, and dividends, must be included in the individual or profit-seeking enterprise's income according to its nature and taxed according to relevant tax laws.

10 / How to handle tax registration when establishing a company?

After establishing a company, tax registration with the competent tax authority is required, including for Business Tax, Profit-seeking Enterprise Income Tax, etc., to obtain a Unified Business Number.

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