1682:
35:
1756:
2914:
2878:
2888:
1638:
2926:
1626:
1821:
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
1910:
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. Taxpayers, including foreigners, are able to complete and file their tax return electronically through
1723:
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
2026:
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. Data provided by the
Republic of China government in late 2011 showed that
1825:
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
2041:
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
2027:
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.
1935:
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:
2843:
1715:, 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.
2853:
1809:, 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
1813:
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.
2848:
2807:
2817:
2762:
2727:
2682:
2652:
2772:
2747:
2592:
2802:
2752:
2687:
2577:
2777:
2692:
2672:
2657:
2637:
2572:
2863:
2782:
2742:
2717:
2697:
2597:
2702:
2667:
2622:
2006:, however, an exemption has been put in place through 2016. This tax is governed by the regulations set forth in the Securities Transaction Tax Act.
1764:
2206:
1320:
2492:
2369:
2335:
2253:
2462:
1177:
1042:
1037:
483:
2792:
1708:
1686:
1391:
984:
210:
2472:
478:
2054:
as of
February 2012) depending on how many numbers match. The lottery is governed by the Uniform Invoice Award Regulations.
2767:
2519:
1681:
1591:
777:
1696:
1466:
2812:
1668:
1531:
659:
171:
992:
745:
1927:
must file a return. However, their portion of the taxable income is reported on their individual income tax return.
2397:
462:
2467:
2292:
644:
240:
1596:
1315:
1967:
The amount of tax payable shall not exceed half of the amount of the taxable income in excess of NT$ 120,000.
2602:
1601:
565:
34:
1755:
2161:
1299:
595:
2946:
2712:
1541:
1511:
2904:
927:
399:
2409:
974:
552:
509:
360:
215:
64:
2421:
2534:
2512:
1561:
979:
468:
2647:
2542:
2036:
1919:
All profit-seeking businesses in Taiwan are subject to the Profit-Seeking
Enterprise Income Tax.
1576:
1516:
1027:
1022:
649:
530:
181:
2436:
2385:
2277:
2662:
2642:
2562:
2552:
1661:
1486:
1371:
1366:
967:
546:
365:
2858:
2737:
2732:
2612:
2366:
1802:
1566:
1491:
1456:
1441:
1361:
1351:
600:
520:
515:
436:
2254:"Taipei National Tax Administration, Ministry of Finance-Distinguish National and Local Tax"
2181:
1767:
have set up
Revenue Service Offices responsible for collecting a range of taxes, including:
2707:
2677:
2332:
2257:
2051:
1586:
1551:
1526:
1406:
1386:
558:
235:
96:
2225:
1838:
system for individual income taxes. For the 2017 tax year, the tax rates were as follows:
8:
2832:
2557:
2547:
2505:
2482:
2354:
2305:
1924:
1920:
1826:
than 91 calendar days in a year and who are only paid compensation by offshore entities.
1606:
1506:
1501:
1446:
1431:
1421:
1416:
1411:
1356:
1346:
1341:
1325:
1195:
1141:
949:
457:
2451:
2757:
2722:
2627:
2587:
2567:
1995:
1571:
1556:
1546:
1521:
1471:
1436:
1426:
1396:
1381:
1376:
1231:
1146:
939:
903:
824:
703:
421:
59:
2439:, Laws & Regulations Database of the Republic of China. Retrieved 2 February 2012.
2280:, Laws & Regulations Database of the Republic of China. Retrieved 24 January 2012.
2887:
2632:
2607:
2582:
2200:
2047:
1845:
1654:
1496:
1481:
1476:
1451:
1401:
1201:
917:
869:
809:
725:
666:
378:
345:
151:
2617:
1810:
1536:
1461:
1067:
1032:
1012:
829:
797:
671:
525:
276:
2400:, Focus Taiwan News Channel. Published 15 January 2012. Retrieved 26 January 2012.
1724:
handle oversight of all inland taxes. Inland taxes is a broad term that includes:
2373:
2339:
2046:
number, and every two months a lottery drawing is held with prizes ranging up to
1999:
1972:
1835:
1630:
1246:
1104:
1099:
839:
802:
713:
678:
580:
504:
340:
300:
266:
176:
166:
161:
156:
74:
2930:
2003:
1712:
1189:
1161:
1136:
997:
844:
639:
575:
473:
411:
315:
310:
293:
271:
2940:
2918:
2881:
1806:
1261:
934:
859:
750:
683:
617:
585:
452:
394:
355:
335:
305:
220:
141:
136:
111:
101:
43:
2477:
2180:(Taiwan), Ministry of Foreign Affairs, Republic of China (13 January 2016).
2043:
1642:
1156:
944:
913:
884:
864:
755:
740:
720:
634:
629:
431:
225:
2487:
2022:
and other urban areas, the
Republic of China government implemented a new
194:
2891:
2019:
2015:
1151:
894:
854:
772:
708:
654:
590:
416:
406:
350:
230:
131:
126:
84:
69:
2226:"Chapter 1: A General Description of Taxation, Guide to ROC Taxes 2011"
2023:
1256:
1226:
1109:
1094:
1017:
954:
922:
874:
849:
834:
735:
730:
698:
624:
330:
325:
146:
106:
52:
2412:, Taipei Times. Published 16 December 2011. Retrieved 26 January 2012.
2002:
issued by companies. A rate of 0.1% applies on the gross proceeds of
1089:
1007:
1002:
693:
688:
499:
426:
116:
2295:, Page 32. PricewaterhouseCoopers Taiwan. Retrieved 25 January 2012.
2497:
1986:
Value-added tax (VAT) in Taiwan is currently 5% as of 1 June 2023.
1251:
1219:
908:
898:
819:
814:
787:
760:
570:
320:
261:
256:
89:
2333:"Taipei National Tax Administration, Ministry of Finance-e-Filing"
1695:
provide an important source of revenue for various levels of the
1062:
889:
792:
782:
121:
79:
1930:
2925:
2182:"Taiwan tax revenues top US$ 62 billion in 2015 - Taiwan Today"
1699:. The tax revenue of Taiwan in 2015 amounted NT$ 2.1 trillion.
1625:
1271:
1082:
1077:
1072:
879:
767:
2293:
Introduction to Taiwan tax rules: Taiwan Pocket Tax Book 2011
2009:
1286:
1281:
1276:
1266:
1241:
1236:
1183:
1055:
2457:
2306:"Chapter 2: Individual Income Tax, Guide to ROC Taxes 2011"
2386:
Laws & Regulations
Database and The Republic of China
1998:
at a rate of 0.3% of the gross proceeds from the sale of
1759:
Brief classification of real estate related tax in Taiwan
1692:
26:
2483:
2473:
1914:
2478:
2018:
speculation that was driving up the cost of living in
2902:
986:
European Union Common Consolidated Corporate Tax Base
2057:
2035:
Further information on Uniform invoice lottery:
1685:
National Taxation Bureau of the Central Area of the
2410:"Luxury tax is bringing down prices, ministry says"
2398:"Property market seen likely to recover after poll"
1905:
1994:This tax is paid by sellers of Republic of China
1970:
1911:software provided by the local taxing authority.
2938:
2422:"Unlucky bemoan single digit in invoice lottery"
2355:Chapter 3: Profit-Seeking Enterprise Income Tax
2350:
2348:
2513:
1989:
1931:Income tax rate of profit-seeking enterprises
1734:Value-Added and Non-Value-Added Business Tax;
1662:
2345:
2205:: CS1 maint: multiple names: authors list (
1981:Tax amount = (sales - purchases) * tax rate
2520:
2506:
2288:
2286:
2030:
2010:Real estate speculation and the luxury tax
1669:
1655:
1178:Institute on Taxation and Economic Policy
2179:
1816:
1754:
1680:
2283:
2220:
2218:
2216:
2167:
2939:
2501:
2468:Kaohsiung National Tax Administration
1702:
2527:
2376:, Taipei National Tax Administration
2213:
2124:Profit-Seeking Enterprise Income Tax
2050:10 million (approximately $ 335,000
1915:Profit-Seeking Enterprise Income Tax
1765:municipalities, counties, and cities
1697:Government of the Republic of China
13:
2463:Taipei National Tax Administration
1829:
1796:
14:
2958:
2445:
2437:Uniform Invoice Award Regulations
2058:Historical tax revenue statistics
1718:
993:Global minimum corporate tax rate
2924:
2912:
2886:
2877:
2876:
2149:Source: Guide to ROC Taxes 2011
1636:
1624:
463:Base erosion and profit shifting
33:
2454:, Taxation and Tariff Committee
2430:
2415:
2403:
2391:
2379:
1906:Filing of individual income tax
1743:Securities Transaction Tax; and
241:Optimal capital income taxation
2844:British Indian Ocean Territory
2488:Directorate General of Customs
2360:
2326:
2298:
2271:
2246:
2173:
1750:
1316:List of countries by tax rates
1:
746:Natural resources consumption
2427:. Published 3 February 2012.
2388:. Retrieved 26 January 2012.
2162:Ministry of Finance (Taiwan)
596:United States as a tax haven
7:
2367:Securities Transactions Tax
2155:
10:
2963:
2342:Retrieved 25 January 2012.
2034:
1990:Securities transaction tax
510:Offshore financial centres
400:Repatriation tax avoidance
2872:
2831:
2791:
2533:
2357:, Guide to ROC Taxes 2011
2148:
2143:
1834:Taiwan has implemented a
975:Financial transaction tax
65:Property tax equalization
2593:East Timor (Timor-Leste)
1777:Land Value Increment Tax
1737:Tobacco and Alcohol Tax;
1321:Tax revenue to GDP ratio
980:Currency transaction tax
566:Liechtenstein tax affair
2854:Cocos (Keeling) Islands
2452:Guide to ROC Taxes 2015
2037:Uniform Invoice lottery
2031:Uniform invoice lottery
1746:Futures Transaction Tax
1711:, which is part of the
1028:Permanent establishment
1023:Exchange of Information
531:Financial Secrecy Index
182:Medical savings account
1888:4,530,001 - 10,310,000
1760:
1689:
928:Vehicle miles traveled
547:Ireland as a tax haven
361:Private tax collection
2104:Individual Income Tax
2014:Aimed at cooling off
1880:2,420,001 - 4,530,000
1872:1,210,001 - 2,420,000
1817:Individual income tax
1803:Internal Revenue Code
1771:Agricultural Land Tax
1758:
1684:
601:Panama as a tax haven
553:Ireland v. Commission
521:Conduit and sink OFCs
516:Offshore magic circle
437:Unreported employment
2768:United Arab Emirates
2168:Notes and references
1731:Estate and Gift Tax;
1592:United Arab Emirates
1334:Individual Countries
1043:Foreign revenue rule
840:Inheritance (estate)
559:Leprechaun economics
2795:limited recognition
2144:Unit: NT$ million
1896:10,310,001 and over
1864:540,001 - 1,210,000
1783:Vehicle License Tax
1709:Ministry of Finance
1687:Ministry of Finance
1631:Business portal
1326:Tax rates in Europe
1196:Tax Justice Network
1142:Dhammika Dharmapala
650:Airport improvement
458:Transfer mispricing
249:Distribution of Tax
21:Part of a series on
2947:Taxation in Taiwan
2372:2011-10-08 at the
2338:2011-12-05 at the
1761:
1703:Tax administration
1690:
1232:Eight per thousand
1147:James R. Hines Jr.
1038:European Union FTT
60:Government revenue
2900:
2899:
2837:other territories
2153:
2152:
2084:Gross Tax Revenue
1965:
1964:
1958:Above NT$ 120,000
1950:Below NT$ 120,000
1903:
1902:
1679:
1678:
1614:
1613:
1210:
1209:
1202:Tax Policy Center
950:Negative (income)
726:Environmental tax
608:
607:
526:Financial centres
346:Tax investigation
284:
283:
152:Tax harmonization
2954:
2929:
2928:
2917:
2916:
2915:
2908:
2890:
2880:
2879:
2849:Christmas Island
2535:Sovereign states
2528:Taxation in Asia
2522:
2515:
2508:
2499:
2498:
2493:Local Tax Bureau
2440:
2434:
2428:
2419:
2413:
2407:
2401:
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2321:
2319:
2310:
2302:
2296:
2290:
2281:
2275:
2269:
2268:
2266:
2265:
2256:. Archived from
2250:
2244:
2243:
2241:
2239:
2230:
2222:
2211:
2210:
2204:
2196:
2194:
2192:
2177:
2062:
2061:
1982:
1939:
1938:
1921:Sole proprietors
1841:
1840:
1811:Legislative Yuan
1671:
1664:
1657:
1643:Money portal
1641:
1640:
1639:
1629:
1628:
1305:
1304:
1126:
1125:
1033:Transfer pricing
1013:Tax equalization
987:
935:Corporate profit
571:Luxembourg Leaks
505:Corporate havens
384:
383:
200:
199:
37:
18:
17:
2962:
2961:
2957:
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2955:
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2903:
2901:
2896:
2868:
2836:
2827:
2808:Northern Cyprus
2794:
2787:
2529:
2526:
2458:Taxation Agency
2448:
2443:
2435:
2431:
2420:
2416:
2408:
2404:
2396:
2392:
2384:
2380:
2374:Wayback Machine
2365:
2361:
2353:
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2340:Wayback Machine
2331:
2327:
2317:
2315:
2308:
2304:
2303:
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2263:
2261:
2252:
2251:
2247:
2237:
2235:
2228:
2224:
2223:
2214:
2198:
2197:
2190:
2188:
2178:
2174:
2170:
2158:
2060:
2039:
2033:
2012:
2004:corporate bonds
1992:
1980:
1977:
1973:value-added tax
1933:
1917:
1908:
1844:Brackets (Unit
1836:progressive tax
1832:
1830:Progressive tax
1819:
1799:
1797:Tax legislation
1753:
1721:
1705:
1675:
1637:
1635:
1623:
1616:
1615:
1302:
1292:
1291:
1247:Fiscus Judaicus
1222:
1212:
1211:
1170:Advocacy groups
1123:
1115:
1114:
1105:Trade agreement
1100:Free-trade zone
1058:
1048:
1047:
985:
970:
960:
959:
620:
610:
609:
581:Paradise Papers
422:Debtors' prison
381:
371:
370:
341:Tax preparation
301:Revenue service
296:
286:
285:
197:
187:
186:
167:Double taxation
162:Tax withholding
157:Tax competition
75:Non-tax revenue
55:
12:
11:
5:
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2446:External links
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2282:
2278:Income Tax Act
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2011:
2008:
1991:
1988:
1984:
1983:
1976:
1971:Business tax (
1969:
1963:
1962:
1959:
1955:
1954:
1951:
1947:
1946:
1943:
1942:Taxable Income
1932:
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1822:taxable year.
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1774:Land Value Tax
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1744:
1741:
1740:Commodity Tax;
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1732:
1729:
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1719:National taxes
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1713:Executive Yuan
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1597:United Kingdom
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1190:Tax Foundation
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1181:
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1171:
1167:
1166:
1165:
1164:
1162:Gabriel Zucman
1159:
1154:
1149:
1144:
1139:
1137:Mihir A. Desai
1131:
1130:
1124:
1121:
1120:
1117:
1116:
1113:
1112:
1107:
1102:
1097:
1092:
1087:
1086:
1085:
1080:
1070:
1065:
1059:
1054:
1053:
1050:
1049:
1046:
1045:
1040:
1035:
1030:
1025:
1020:
1015:
1010:
1005:
1000:
998:Robin Hood tax
995:
990:
982:
977:
971:
966:
965:
962:
961:
958:
957:
952:
947:
942:
940:Excess profits
937:
932:
931:
930:
925:
920:
911:
906:
892:
887:
882:
877:
872:
867:
862:
857:
852:
847:
842:
837:
832:
827:
825:Gross receipts
822:
817:
812:
807:
806:
805:
800:
795:
790:
785:
780:
775:
765:
764:
763:
758:
753:
748:
743:
738:
733:
723:
718:
717:
716:
711:
706:
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696:
691:
686:
676:
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674:
664:
663:
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657:
652:
642:
637:
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627:
621:
616:
615:
612:
611:
606:
605:
604:
603:
598:
593:
588:
583:
578:
576:Offshore Leaks
573:
568:
563:
562:
561:
556:
541:
540:
539:Major examples
536:
535:
534:
533:
528:
523:
518:
513:
507:
502:
494:
493:
489:
488:
487:
486:
481:
476:
474:Dutch Sandwich
471:
466:
460:
455:
447:
446:
442:
441:
440:
439:
434:
429:
424:
419:
414:
412:Tax resistance
409:
404:
403:
402:
389:
388:
382:
377:
376:
373:
372:
369:
368:
363:
358:
353:
348:
343:
338:
333:
328:
323:
318:
316:Taxable income
313:
311:Tax assessment
308:
303:
297:
292:
291:
288:
287:
282:
281:
280:
279:
274:
269:
264:
259:
251:
250:
246:
245:
244:
243:
238:
233:
228:
223:
218:
213:
205:
204:
203:General Theory
198:
193:
192:
189:
188:
185:
184:
179:
174:
172:Representation
169:
164:
159:
154:
149:
144:
139:
134:
129:
124:
119:
114:
109:
104:
99:
94:
93:
92:
82:
77:
72:
67:
62:
56:
51:
50:
47:
46:
39:
38:
30:
29:
23:
22:
9:
6:
4:
3:
2:
2959:
2948:
2945:
2944:
2942:
2932:
2927:
2922:
2920:
2910:
2909:
2906:
2893:
2889:
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2883:
2875:
2874:
2871:
2865:
2862:
2860:
2857:
2855:
2852:
2850:
2847:
2845:
2842:
2841:
2839:
2834:
2830:
2824:
2821:
2819:
2818:South Ossetia
2816:
2814:
2811:
2809:
2806:
2804:
2801:
2800:
2798:
2796:
2790:
2784:
2781:
2779:
2776:
2774:
2771:
2769:
2766:
2764:
2761:
2759:
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2726:
2724:
2721:
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2699:
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2679:
2676:
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2664:
2661:
2659:
2656:
2654:
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2641:
2639:
2636:
2634:
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2629:
2626:
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2601:
2599:
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2579:
2576:
2574:
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2554:
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2541:
2540:
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2532:
2523:
2518:
2516:
2511:
2509:
2504:
2503:
2500:
2494:
2491:
2489:
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2484:
2481:
2479:
2476:
2474:
2471:
2469:
2466:
2464:
2461:
2459:
2456:
2453:
2450:
2449:
2438:
2433:
2426:
2423:
2418:
2411:
2406:
2399:
2394:
2387:
2382:
2375:
2371:
2368:
2363:
2356:
2351:
2349:
2341:
2337:
2334:
2329:
2314:
2307:
2301:
2294:
2289:
2287:
2279:
2274:
2260:on 2012-01-13
2259:
2255:
2249:
2234:
2227:
2221:
2219:
2217:
2208:
2202:
2187:
2183:
2176:
2172:
2163:
2160:
2159:
2147:
2142:
2138:
2135:
2132:
2129:
2126:
2123:
2122:
2118:
2115:
2112:
2109:
2106:
2103:
2102:
2098:
2095:
2092:
2089:
2086:
2083:
2082:
2078:
2075:
2072:
2069:
2066:
2064:
2063:
2055:
2053:
2049:
2045:
2038:
2028:
2025:
2021:
2017:
2007:
2005:
2001:
1997:
1987:
1979:
1978:
1974:
1968:
1960:
1957:
1956:
1952:
1949:
1948:
1944:
1941:
1940:
1937:
1928:
1926:
1922:
1912:
1898:
1895:
1894:
1890:
1887:
1886:
1882:
1879:
1878:
1874:
1871:
1870:
1866:
1863:
1862:
1858:
1855:
1854:
1850:
1847:
1843:
1842:
1839:
1837:
1827:
1823:
1814:
1812:
1808:
1807:United States
1804:
1792:Amusement Tax
1791:
1788:
1785:
1782:
1779:
1776:
1773:
1770:
1769:
1768:
1766:
1757:
1745:
1742:
1739:
1736:
1733:
1730:
1727:
1726:
1725:
1716:
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1710:
1700:
1698:
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1683:
1672:
1667:
1665:
1660:
1658:
1653:
1652:
1650:
1649:
1644:
1634:
1632:
1627:
1622:
1621:
1620:
1619:
1608:
1605:
1603:
1602:United States
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
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1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
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1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1339:
1338:
1337:
1333:
1332:
1327:
1324:
1322:
1319:
1317:
1314:
1313:
1312:
1311:
1308:All Countries
1307:
1306:
1301:
1296:
1295:
1288:
1285:
1283:
1280:
1278:
1275:
1273:
1270:
1268:
1265:
1263:
1262:Tolerance tax
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1243:
1240:
1238:
1235:
1233:
1230:
1228:
1225:
1224:
1221:
1216:
1215:
1203:
1200:
1197:
1194:
1191:
1188:
1185:
1182:
1179:
1176:
1175:
1174:
1173:
1169:
1168:
1163:
1160:
1158:
1155:
1153:
1150:
1148:
1145:
1143:
1140:
1138:
1135:
1134:
1133:
1132:
1128:
1127:
1119:
1118:
1111:
1108:
1106:
1103:
1101:
1098:
1096:
1093:
1091:
1088:
1084:
1081:
1079:
1076:
1075:
1074:
1071:
1069:
1066:
1064:
1061:
1060:
1057:
1052:
1051:
1044:
1041:
1039:
1036:
1034:
1031:
1029:
1026:
1024:
1021:
1019:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
999:
996:
994:
991:
988:
983:
981:
978:
976:
973:
972:
969:
968:International
964:
963:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
929:
926:
924:
921:
919:
915:
912:
910:
907:
905:
902:
901:
900:
896:
893:
891:
888:
886:
883:
881:
878:
876:
873:
871:
870:Resource rent
868:
866:
863:
861:
858:
856:
853:
851:
848:
846:
843:
841:
838:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
804:
801:
799:
796:
794:
791:
789:
786:
784:
781:
779:
776:
774:
771:
770:
769:
766:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
737:
734:
732:
729:
728:
727:
724:
722:
719:
715:
712:
710:
707:
705:
702:
700:
697:
695:
692:
690:
687:
685:
682:
681:
680:
677:
673:
670:
669:
668:
667:Capital gains
665:
661:
658:
656:
653:
651:
648:
647:
646:
643:
641:
638:
636:
633:
631:
628:
626:
623:
622:
619:
614:
613:
602:
599:
597:
594:
592:
589:
587:
586:Panama Papers
584:
582:
579:
577:
574:
572:
569:
567:
564:
560:
557:
555:
554:
550:
549:
548:
545:
544:
543:
542:
538:
537:
532:
529:
527:
524:
522:
519:
517:
514:
511:
508:
506:
503:
501:
498:
497:
496:
495:
491:
490:
485:
482:
480:
477:
475:
472:
470:
467:
464:
461:
459:
456:
454:
453:Tax inversion
451:
450:
449:
448:
444:
443:
438:
435:
433:
430:
428:
425:
423:
420:
418:
415:
413:
410:
408:
405:
401:
398:
397:
396:
395:Tax avoidance
393:
392:
391:
390:
386:
385:
380:
379:Noncompliance
375:
374:
367:
364:
362:
359:
357:
356:Tax collector
354:
352:
349:
347:
344:
342:
339:
337:
336:Tax residence
334:
332:
329:
327:
324:
322:
319:
317:
314:
312:
309:
307:
306:Revenue stamp
304:
302:
299:
298:
295:
290:
289:
278:
275:
273:
270:
268:
265:
263:
260:
258:
255:
254:
253:
252:
248:
247:
242:
239:
237:
234:
232:
229:
227:
224:
222:
221:Tax incidence
219:
217:
216:Excess burden
214:
212:
209:
208:
207:
206:
202:
201:
196:
191:
190:
183:
180:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
150:
148:
145:
143:
142:Tax incentive
140:
138:
137:Tax advantage
135:
133:
130:
128:
125:
123:
120:
118:
115:
113:
110:
108:
105:
103:
100:
98:
97:Tax threshold
95:
91:
88:
87:
86:
83:
81:
78:
76:
73:
71:
68:
66:
63:
61:
58:
57:
54:
49:
48:
45:
44:fiscal policy
42:An aspect of
41:
40:
36:
32:
31:
28:
25:
24:
20:
19:
16:
2833:Dependencies
2822:
2763:Turkmenistan
2728:Saudi Arabia
2432:
2425:Taipei Times
2424:
2417:
2405:
2393:
2381:
2362:
2328:
2316:. Retrieved
2312:
2300:
2273:
2262:. Retrieved
2258:the original
2248:
2236:. Retrieved
2232:
2189:. Retrieved
2186:Taiwan Today
2185:
2175:
2044:alphanumeric
2040:
2013:
1993:
1985:
1966:
1934:
1918:
1909:
1833:
1824:
1820:
1800:
1762:
1722:
1706:
1691:
1581:
1562:South Africa
1157:Joel Slemrod
830:Hypothecated
798:Sugary drink
672:Expatriation
551:
469:Double Irish
432:Black market
277:Proportional
226:Laffer curve
211:Price effect
15:
2892:Asia portal
2793:States with
2713:Philippines
2653:South Korea
2648:North Korea
2543:Afghanistan
2020:Taipei City
2016:real estate
1856:0 - 540,000
1801:Unlike the
1763:Individual
1751:Local taxes
1728:Income Tax;
1577:Switzerland
1542:Philippines
1517:New Zealand
1512:Netherlands
1152:Ronen Palan
895:User charge
714:Value-added
679:Consumption
591:Swiss Leaks
479:Single Malt
417:Tax shelter
407:Tax evasion
366:Tax farming
351:Tax shelter
267:Progressive
231:Optimal tax
132:Tax amnesty
127:Tax holiday
85:Tax bracket
70:Tax revenue
2773:Uzbekistan
2748:Tajikistan
2663:Kyrgyzstan
2643:Kazakhstan
2563:Bangladesh
2553:Azerbaijan
2313:ttc.gov.tw
2264:2012-01-25
2233:ttc.gov.tw
2099:1,556,652
2024:luxury tax
1996:securities
1487:Kazakhstan
1372:Bangladesh
1367:Azerbaijan
1300:By country
1257:Temple tax
1227:Church tax
1110:ATA Carnet
1095:Free trade
1090:Tariff war
1018:Tax treaty
904:Congestion
845:Land value
736:Eco-tariff
704:Television
660:Solidarity
640:Ad valorem
500:Tax havens
331:Tax shield
326:Tax refund
294:Collection
272:Regressive
147:Tax reform
2859:Hong Kong
2813:Palestine
2738:Sri Lanka
2733:Singapore
2613:Indonesia
2096:1,685,875
2093:1,710,617
2090:1,483,518
2087:1,565,847
1945:Tax Rate
1851:Rate (%)
1789:Stamp Tax
1780:House Tax
1567:Sri Lanka
1532:Palestine
1492:Lithuania
1457:Indonesia
1442:Hong Kong
1362:Australia
1352:Argentina
1220:Religious
1008:Spahn tax
1003:Tobin tax
860:Pigouvian
778:Cigarette
751:Severance
684:Departure
492:Locations
445:Corporate
427:Smuggling
195:Economics
117:Tax shift
112:Deduction
102:Exemption
2941:Category
2882:Category
2803:Abkhazia
2753:Thailand
2708:Pakistan
2688:Mongolia
2683:Maldives
2678:Malaysia
2578:Cambodia
2370:Archived
2336:Archived
2318:10 April
2238:10 April
2201:cite web
2191:10 April
2156:See also
2139:311,888
2119:334,330
1925:partners
1786:Deed Tax
1587:Tanzania
1552:Portugal
1527:Pakistan
1407:Colombia
1387:Bulgaria
1252:Leibzoll
1129:Academic
1122:Research
945:Windfall
885:Turnover
865:Property
815:Georgist
761:Stumpage
756:Steering
741:Landfill
721:Dividend
645:Aviation
635:Per unit
630:Indirect
321:Tax lien
257:Tax rate
236:Theories
90:Flat tax
53:Policies
27:Taxation
2931:Economy
2905:Portals
2778:Vietnam
2693:Myanmar
2673:Lebanon
2603:Georgia
2558:Bahrain
2548:Armenia
2136:382,634
2133:445,245
2130:334,163
2127:285,701
2116:347,526
2113:389,744
2110:306,804
2107:304,686
1805:in the
1607:Uruguay
1507:Namibia
1502:Morocco
1467:Ireland
1447:Iceland
1432:Germany
1422:Finland
1417:Denmark
1412:Croatia
1357:Armenia
1347:Algeria
1342:Albania
989:(CCCTB)
855:Payroll
810:General
803:Tobacco
773:Alcohol
709:Tourist
655:Landing
387:General
122:Tax cut
80:Tax law
2919:Taiwan
2823:Taiwan
2758:Turkey
2723:Russia
2658:Kuwait
2638:Jordan
2628:Israel
2588:Cyprus
2573:Brunei
2568:Bhutan
2000:shares
1582:Taiwan
1572:Sweden
1557:Russia
1547:Poland
1522:Norway
1472:Israel
1437:Greece
1427:France
1397:Canada
1382:Brazil
1377:Bhutan
1272:Kharaj
1180:(ITEP)
1083:Export
1078:Import
1073:Tariff
1063:Custom
955:Wealth
880:Surtax
875:Single
850:Luxury
835:Income
768:Excise
731:Carbon
625:Direct
512:(OFCs)
465:(BEPS)
177:Unions
107:Credit
2864:Macau
2783:Yemen
2743:Syria
2718:Qatar
2698:Nepal
2633:Japan
2608:India
2598:Egypt
2583:China
2309:(PDF)
2229:(PDF)
2079:2006
1693:Taxes
1497:Malta
1482:Japan
1477:Italy
1452:India
1402:China
1287:Zakat
1282:Nisab
1277:Khums
1267:Jizya
1242:Tithe
1237:Teind
1198:(TJN)
1184:Oxfam
1056:Trade
699:Stamp
694:Sales
689:Hotel
618:Types
2703:Oman
2668:Laos
2623:Iraq
2618:Iran
2320:2018
2240:2018
2207:link
2193:2018
2076:2007
2073:2008
2070:2009
2067:2010
2048:NT$
1961:17%
1923:and
1899:45%
1891:40%
1883:30%
1875:20%
1867:12%
1846:NT$
1707:The
1537:Peru
1462:Iran
1204:(US)
1192:(US)
1186:(UK)
1068:Duty
923:Toll
918:GNSS
914:Road
909:Fuel
820:Gift
788:Meat
484:CAIA
262:Flat
2835:and
2052:USD
1953:0%
1859:5%
1392:BVI
899:fee
890:Use
793:Sin
783:Fat
2943::
2347:^
2311:.
2285:^
2231:.
2215:^
2203:}}
2199:{{
2184:.
2907::
2521:e
2514:t
2507:v
2322:.
2267:.
2242:.
2209:)
2195:.
1975:)
1848:)
1670:e
1663:t
1656:v
916:/
897:/
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