办理外侨综合所得税结算申报流程

1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页 共1页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

2、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

3、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 alien

4、s 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 s

5、ame 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 ChinaAn 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 con

6、solidated 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 includin

7、g 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

8、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

9、!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

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