办理外侨综合所得税结算申报流程

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AlienIndividualIncomeTaxFilingFlowChart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：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。Preparepassport,ARC,withholdingtaxstatement,overseasincomeproofandotherrelevanttaxexemptionandtaxdeductiondocuments.填寫外僑綜合所得稅結算申報書FillinIndividualIncomeTaxReturn.自繳稅款?Self-payingtax至代收稅款處繳納稅款PaytaxatReceivingTaxCounter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DeclareIndividualIncomeTaxReturn.（1）非居住者：外僑於同一課稅年度內，在台居留合計未滿183天者。a）同一課稅年度（1月1日至12月31日）內，在華居留不超過90天者，其中華民國來源之扣繳所得，由扣繳義務人依規定扣繳率就源扣繳，無庸申報；其中華民國來源之非屬扣繳範圍之所得，應於離境前辦理申報納稅。b）同一課稅年度內，在華居留合計超過90天未滿183天者，其中華民國來源之扣繳所得，由扣繳義務人就源扣繳，其非屬扣繳範圍之所得（包括因在中華民國境內提供勞務而自境外雇主取得之勞務報酬），自行依規定扣繳率申報納稅。（2）居住者：外僑於同一課稅年度內，在台居留合計滿183天以上者。應將該年度在中華民國境內取得之各類所得，及因在中華民國境內提供勞務而自境外雇主取得之勞務報酬等總計，減除免稅額及扣除額後之綜合所得淨額，依累進稅率結算申報綜合所得稅。◎其應納稅額計算方式如下：綜合所得總額-免稅額-扣除額=綜合所得淨額綜合所得淨額*稅率-累進差額=應納稅額AlienindividualincometaxandtheperiodofresidenceForanyalienhavingincomefromsourcesintheRepublicofChina,individualincometaxshallbeleviedontheincomederivedfromsuchsourcesinaccordancewiththeIncomeTaxActoftheROC.AlientaxpayersaredividedintoNon-ResidentsoftheROCandResidentsoftheROCbasedontheirlengthofstay.Thefollowingarethedifferentwaysforalienstofileincometaxreturns（１）Non-ResidentsoftheRepublicofChinaa）ForanindividualwhostaysintheRepublicofChinanotmorethan90dayswithinataxableyear(January1sttoDecember31st),theincomederivedfromsourcesintheRepublicofChinashallbewithheldaccordingtothewithholdingrateandpaidattherespectivesources.Thetaxpayerneednotfileanincometaxreturn.b）ForanindividualwhostaysintheRepublicofChinaover90daysbutlessthan183dayswithinthesametaxableyear,individualincometaxshallbedeclaredandcomputedac-cordingtothewithholdingrateonhisorherremunerationsderivedwithinoroutsidetheRepublicofChinaforhisorherservicesrenderedintheROC（2）ResidentsoftheRepublicofChinaAnindividualwhostaysintheRepublicofChinafor183daysormorewithinataxableyearisregardedasaresidentandtheindividualincometaxshallbedeclaredandassessedbyaprogressiverateontheamountofhisorhernetconsolidatedincome(taxableincome)whichshallbetheannualgrossconsolidatedincome(includingthevariousincomesderivedwithintheROCandtheremunerationsderivedoutsidetheROCforservicerenderedintheROC)minustheexemptionsanddeductions.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。ComputationofresidenceThecomputationoftheperiodofresidenceofanalienintheROCisbasedonthedatesstampedonhisorherpassport(excludingthedateofarrivalandincludingthedateofdeparture).Ifanalienentersandexitsthiscountryanumberoftimeswithinataxableyear(January1sttoDecember31st),theperiodofresidenceshallbethetotalnumberofaccumulateddays.四、外僑課稅變革97年8月13日起，在一課稅年度居留未滿183天的外僑，一律按非居住者的方式計算個人綜合所得稅。原規定上年度係居住者，離境年度即使未滿183天，仍可適用居住者方式課稅的規定巳經廢止。（財政部97年8月13日台財稅字第09704542390號令）外僑請注意：即日起，外僑在臺期間任一課稅年度居留未滿183天，一律依非居住者稅率課稅。適用20%之所得額*20%適用30%之所得額*30%加總後=應納稅額適用35%之所得額*35%例如：薪資所得(全月薪資給付總額$25,920元以下者)課稅稅率是6%薪資所得(全月薪資給付總額高於$25,920元者)課稅稅率是20%營利所得的課稅稅率是30%財產交易所得課稅稅率是35%其他如利息所得、其他所得、租賃所得…等的課稅稅率是20%NEWRULEFORFOREIGNTAXPAYERWhat’sNew?FromAugust13,2008,allforeigntaxpayerswhostayinROClessthan183daysinacalendaryeararenon-resident.Theoldregulation:“heorshestaysfor183daysormore…andcontinuestostayuninterruptedoverintonextyearwithoutleavingtheROC,heorshewillcontinuetobetreatedasaresident…”hadexpiredsincetheannouncementoftheMinistryofFinanceonAugust13,2008.BeAware!Fornon-resident,yourtaxratefordividendincomeis30%,and20%fortherestincome,suchassalary,interests,propertytransactionearning,etc….Specifically:ThosewhostayinROCless183daysincalendaryear:◎Housekeepersaretaxedby20%oftheirwagesearnedinROCandmustfiletaxreturnattheNationalTaxAdministrationofficeintheirresidencearea.◎Employees’salaries:◆Paidbylocalemployers,aresubjectto20%withholdingtaxrate.◆Ifover90daysstay,overseasremunerationsshouldbefiledby20%taxrateatthejurisdictionalNationalTaxAdministrationoffice.五、申報97年度及98年度綜合所得稅免稅額及扣除額一欄表(居住者適用)Thistableisapplicabletoresidents.TableofExemptionandDeductionfor2008to2009IndividualIncomeTax年度Year免稅額（Exemption）標準扣除額（StandardDeduction）薪資特別扣除額(SpecialDeductionforSalaryorWages）子女教育學費特別扣除額(SpecialDeductionforTuition)CURRENCY:NTD六、90至98年度綜合所得稅稅率級距表◆ProgressiveTaxRateSystemfrom2008to2009.CURRENCY:NTD◆ProgressiveTaxRateSystemfrom2001to2007.滿70歲over70未滿70歲under70單身Single夫妻Married2008115,50077,00073,000146,000Max.Amount100,000perperson25,0002009123,00082,00076,000152,000Max.Amount104,000CURRENCY:NTD七、外僑綜合所得稅結算申報書(簡式)Fornon-residentorsingle-residenttaxpayer90至96年度綜合所得稅速算公式一覽表NetTaxableIncomeTaxRateProgressiveDifferenceTaxPayable370,000元以下×6%－0元=TaxPayable370,001元~990,000元×13%－25,900元=TaxPayable990,001元~1,980,000元×21%－105,100元=TaxPayable1,980,001元~3,720,000元×30%－283,300元=TaxPayable3,720,001元以上×40%－655,300元=TaxPayable97至98年度起綜合所得稅速算公式一覽表NetTaxableIncomeTaxRateProgressiveDifferenceTaxPayable410,000元以下×6%－0元=TaxPayable410,001元~1,090,000元×13%－28,700元=TaxPayable1,090,001元~2,180,000元×21%－115,900元=TaxPayabl