tw-tax-basics
整理台灣營業稅、營所稅、扣繳與新創租稅優惠和申報期限
中文翻譯
---
name: "tw-tax-basics"
description: "摸清台灣的稅制，包括營利事業所得稅（營所稅）、營業稅、個人綜合所得稅、扣繳義務和新創租稅優惠。當使用者需要了解台灣的稅務義務、計算稅負、報稅或規劃節稅時使用這個 skill，就算他們說的是「我們要繳多少稅」、「台灣的營所稅稅率是多少」、「報稅期限」或「新創有沒有租稅優惠」也一樣。"
metadata:
category: "WP-05 台灣創業"
tags: ["taiwan", "tax", "corporate-tax", "startup"]
---
# 台灣稅務基礎
## 框架
```
IRON LAW: Three Taxes Every Taiwan Business Must Know
（鐵律：每個台灣企業都必須懂的三種稅）
1. 營業稅（Business Tax / VAT）：銷售額的 5%，每雙月申報
2. 營利事業所得稅（Corporate Income Tax）：利潤的 20%，每年申報
3. 扣繳（Withholding Tax）：對個人/外國人付款時，在源頭扣繳
錯過任何申報期限都會被處罰。公司登記時，
就要為「所有」申報日設定日曆提醒。
```
### 稅務日曆
| 稅 | 稅率 | 申報頻率 | 期限 |
|-----|------|-----------------|----------|
| 營業稅（VAT） | 5% | 每雙月 | 次一個奇數月的 15 日（1 月 15 日、3 月 15 日、5 月 15 日……） |
| 營所稅（CIT） | 20% | 每年 | 5 月 1-31 日（申報前一年度） |
| 暫繳（營所稅暫繳） | 前一年度的 50% | 每年 | 9 月 1-30 日 |
| 扣繳 | 不一 | 每月 + 每年 | 次月 10 日；年度申報在 1 月 31 日前 |
| 個人綜所稅 | 累進 5-40% | 每年 | 5 月 1-31 日 |
### 營利事業所得稅（營所稅）
```
Taxable Income = Revenue - Cost of Goods Sold - Operating Expenses - Non-operating Deductions
Tax = Taxable Income × 20%
Special cases:
- Taxable income ≤ NT$120,000: tax-free
- NT$120,001 ~ NT$500,000: half rate applied on amount exceeding $120K
- > NT$500,000: full 20% rate
```
**常見的扣除項目**：
- 員工薪資與福利
- 租金、水電、辦公費用
- 固定資產折舊
- 研發費用（依產創條例額外 200% 扣除）
- 呆帳（需有適當文件）
### 營業稅（營業稅 / VAT）
| 交易 | VAT 處理 |
|------------|--------------|
| 國內銷售 | 收 5% → 向買方收取 → 繳給政府 |
| 國內進貨 | 付 5% → 申報為進項稅額扣抵 |
| 出口銷售 | 零稅率（0%），仍可申報進項扣抵 |
| 進口進貨 | 在海關付 5% → 申報為進項扣抵 |
**申報**：應納 VAT = 銷項稅額（收到的）- 進項稅額（付出的）。如果是負的（進項多於銷項），可以退稅。
### 扣繳
| 付款類型 | 居住者稅率 | 非居住者稅率 |
|-------------|-------------|------------------|
| 薪資 | 5%（如果月薪超過一定門檻） | 6-18% |
| 專業服務費 | 10% | 20% |
| 租金 | 10% | 20% |
| 股利 | 併入個人所得 | 21% |
| 權利金 | 10% | 20% |
| 利息 | 10% | 20% |
### 新創租稅優惠
| 優惠 | 內容 | 誰符合資格 |
|-----------|-------------|--------------|
| 產創條例 R&D 投資抵減 | 研發支出的 15% 可抵減稅額（或 3 年內分攤 10%） | 有符合資格研發活動的公司 |
| 天使投資人減稅 | 個人投資人最多可從所得中扣除 NT$3M | 投資成立未滿 2 年的新創，且持有 2 年以上 |
| 員工認股權（ESOP） | 認股權延後到行使時才課稅 | 發行員工認股權的公司 |
| 營所稅 小規模免稅 | 課稅所得 ≤ NT$120K 免稅 | 非常小規模的事業 |
## 輸出格式
```markdown
# Taiwan Tax Assessment: {Company}
## Tax Obligations
| Tax | Applicable? | Rate | Next Filing |
|-----|-----------|------|------------|
| 營業稅 | Y/N | 5% | {date} |
| 營所稅 | Y/N | 20% | {date} |
| 扣繳 | Y/N | varies | {date} |
## Estimated Tax Liability
| Tax | Estimated Amount | Notes |
|-----|-----------------|-------|
| 營業稅 (net) | NT${X}/bimonth | Output - Input |
| 營所稅 | NT${X}/year | Revenue - Expenses × 20% |
## Available Incentives
| Incentive | Eligible? | Estimated Benefit |
|-----------|----------|------------------|
| {incentive} | Y/N | NT${X} |
## Action Items
1. {immediate tax action needed}
```
## 常見陷阱
- **營業稅和營所稅是不同的稅**：營業稅是交易上的 VAT（5%）。營所稅是針對利潤的營利事業所得稅（20%）。兩者都要繳，不要搞混。
- **進項 VAT 需要統一發票**：只有持有合格的統一發票，才能申報進項稅額扣抵。未登記廠商開的收據不算。
- **對外國服務的付款**：付錢給外國 SaaS 供應商（AWS、Google 等）？除非有租稅協定適用，否則你必須扣繳 20% 的稅並申報。很多新創都漏掉這個。
- **跨境的移轉訂價**：如果和海外實體有關係人交易，就適用移轉訂價規則。要記錄符合常規交易的定價。
- **這是教育性質的指引，不是稅務建議**：台灣稅法經常修訂。具體的稅務狀況與申報，請諮詢有執照的會計師。
## 參考資料
- 電子發票系統，見 tw-einvoice-guide skill
- 營所稅扣除規則細節，見 `references/cit-deductions.md`英文原文
---
name: "tw-tax-basics"
description: "Navigate Taiwan's tax system including corporate income tax (營所稅), business tax (營業稅), personal income tax, withholding obligations, and startup tax incentives. Use this skill when the user needs to understand Taiwan tax obligations, calculate tax liability, file taxes, or plan for tax efficiency — even if they say 'how much tax do we owe', 'what's the corporate tax rate in Taiwan', 'tax filing deadlines', or 'are there startup tax breaks'."
metadata:
category: "WP-05 台灣創業"
tags: ["taiwan", "tax", "corporate-tax", "startup"]
---
# Taiwan Tax Basics
## Framework
```
IRON LAW: Three Taxes Every Taiwan Business Must Know
1. 營業稅 (Business Tax / VAT): 5% on sales, filed bimonthly
2. 營利事業所得稅 (Corporate Income Tax): 20% on profit, filed annually
3. 扣繳 (Withholding Tax): Withheld at source on payments to individuals/foreigners
Missing any filing deadline triggers penalties. Set up calendar reminders
for ALL filing dates at company registration.
```
### Tax Calendar
| Tax | Rate | Filing Frequency | Deadline |
|-----|------|-----------------|----------|
| 營業稅 (VAT) | 5% | Bimonthly | 15th of following odd month (Jan 15, Mar 15, May 15...) |
| 營所稅 (CIT) | 20% | Annual | May 1-31 (for prior year) |
| 暫繳 (Interim CIT) | 50% of prior year | Annual | September 1-30 |
| 扣繳 (Withholding) | Varies | Monthly + annual | 10th of following month; annual filing by Jan 31 |
| 個人綜所稅 | Progressive 5-40% | Annual | May 1-31 |
### Corporate Income Tax (營所稅)
```
Taxable Income = Revenue - Cost of Goods Sold - Operating Expenses - Non-operating Deductions
Tax = Taxable Income × 20%
Special cases:
- Taxable income ≤ NT$120,000: tax-free
- NT$120,001 ~ NT$500,000: half rate applied on amount exceeding $120K
- > NT$500,000: full 20% rate
```
**Common deductions**:
- Employee salaries and benefits
- Rent, utilities, office expenses
- Depreciation on fixed assets
- R&D expenses (additional 200% deduction under 產創條例)
- Bad debt (with proper documentation)
### Business Tax (營業稅 / VAT)
| Transaction | VAT Treatment |
|------------|--------------|
| Domestic sales | Charge 5% → collect from buyer → remit to government |
| Domestic purchases | Pay 5% → claim as input tax credit |
| Export sales | Zero-rated (0%) — can still claim input credits |
| Import purchases | Pay 5% at customs → claim as input credit |
**Filing**: Net VAT = Output tax (collected) - Input tax (paid). If negative (more input than output), get a refund.
### Withholding Tax (扣繳)
| Payment Type | Resident Rate | Non-Resident Rate |
|-------------|-------------|------------------|
| Salary | 5% (if monthly > certain threshold) | 6-18% |
| Professional service fees | 10% | 20% |
| Rent | 10% | 20% |
| Dividends | Included in personal income | 21% |
| Royalties | 10% | 20% |
| Interest | 10% | 20% |
### Startup Tax Incentives
| Incentive | What It Does | Who Qualifies |
|-----------|-------------|--------------|
| 產創條例 R&D 投資抵減 | 15% of R&D spend as tax credit (or 10% over 3 years) | Companies with qualifying R&D activities |
| 天使投資人減稅 | Individual investors can deduct up to NT$3M from income | Investment in startups < 2 years old, held 2+ years |
| 員工認股權 (ESOP) | Deferred taxation on stock options until exercise | Companies issuing employee stock options |
| 營所稅 小規模免稅 | Taxable income ≤ NT$120K exempt | Very small businesses |
## Output Format
```markdown
# Taiwan Tax Assessment: {Company}
## Tax Obligations
| Tax | Applicable? | Rate | Next Filing |
|-----|-----------|------|------------|
| 營業稅 | Y/N | 5% | {date} |
| 營所稅 | Y/N | 20% | {date} |
| 扣繳 | Y/N | varies | {date} |
## Estimated Tax Liability
| Tax | Estimated Amount | Notes |
|-----|-----------------|-------|
| 營業稅 (net) | NT${X}/bimonth | Output - Input |
| 營所稅 | NT${X}/year | Revenue - Expenses × 20% |
## Available Incentives
| Incentive | Eligible? | Estimated Benefit |
|-----------|----------|------------------|
| {incentive} | Y/N | NT${X} |
## Action Items
1. {immediate tax action needed}
```
## Gotchas
- **營業稅 and 營所稅 are different taxes**: 營業稅 is VAT on transactions (5%). 營所稅 is corporate income tax on profit (20%). Both are required. Don't confuse them.
- **Input VAT requires 統一發票**: You can only claim input tax credits with proper 統一發票 (uniform invoice). Receipts (收據) from non-registered vendors don't count.
- **Foreign service payments**: Paying a foreign SaaS provider (AWS, Google, etc.)? You must withhold 20% tax and report it, unless a tax treaty applies. Many startups miss this.
- **Transfer pricing for cross-border**: If you have related-party transactions with overseas entities, transfer pricing rules apply. Document arm's-length pricing.
- **This is educational guidance, not tax advice**: Taiwan tax law is amended frequently. Consult a licensed CPA (會計師) for specific tax situations and filings.
## References
- For e-invoice system, see the tw-einvoice-guide skill
- For detailed CIT deduction rules, see `references/cit-deductions.md`