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    • 財簽與稅簽的好處
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  • Hot News
  • Latest Update
  • Our Services
    • Accounting and Tax Services
    • Assurance Services
    • Secretary Services
    • Business Services
    • Tax Agent of FINI or FIDI
  • For Client
    • 財簽與稅簽的好處
    • 營利事業所得稅
    • 綜合所得稅
    • 營業稅
    • 薪資計算及勞健保
    • 租稅優惠 >
      • Tax Preference
    • 外國人、華僑投資、居留等
    • 遺產及贈與稅
    • 各類所得扣繳申報
    • 公司法、機關團體實務
    • 帳務處理
    • Covid-19專區
    • English Articles
    • 工商登記Q&A
  • About Us
    • THE CPAs >
      • Taipei Office
      • Taichung Office
      • Kaohsiung Office
      • Tainan Office
    • Our Team
    • Organization
    • Contact us

按一下這裡來編輯。

NEWSLINE JANUARY. 2022

重大消息
1. 遺產稅申報稅額試算服務自111年1月1日上線。
2. 營利事業因受嚴重特殊傳染性肺炎疫情影響,110年度營業收入淨額較109年度或108年度任一年度減少達30%者,其適用擴大書審純益率得予調減
3. 110年起個人交易未上市櫃且非興櫃公司股票,交易所得納入課稅!
4. 中部地區修正「營業人查定營業費用標準等級評定表」自111年1月1日起適用
5. 111年繼承或贈與案件應適用之免稅額已公告調整
6. 財政部訂定發布「納稅義務人申請加計利息分期繳納稅捐辦法」。
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稅務新知
1. 替家人償還債務,贈與稅知多少
2. 因應軍公教人員繳付之退撫基金費用自110年1月1日起不計入薪資收入課稅新制,提醒扣繳義務人於申報110年度所得憑單應正確計算應稅所得金額,並按實際扣繳稅額填報
3. 被繼承人死亡後始經法院判決為其所有之財產,應自判決確定日起6個月內補報遺產稅
4. 核釋營業人承租九座以下乘人小客車支付進項稅額扣抵銷項稅額適用規定
5. 營利事業應核實申報房地交易所得
6. 繼承人繼承獨資商號,是否須辦理清決算申報?其餘存之存貨及固定資產是否須課徵營業稅?
7. 行政院院會通過「菸酒稅法」第7條修正草案
8. 財政部中區國稅局表示,代購、代收轉付、買賣三種開立統一發票的方式各不相同,提醒營業人留意。
9. 營利事業外銷貨物,應注意收入認列年度。
 
ENGLISH NEWS
1. Profit-seeking Enterprises Declaring a Special Social Entertainment Expense for Export Trade Shall Earn the Foreign Exchange Receipts.
2. Up to NT$2,000 in Commodity Tax Reduction for Purchase of New Refrigerators, Air Conditioners, and Dehumidifiers.
3. Starting September 1, 2021, Inquiries of the Decedent's Financial Estate Will be Handled by the National Taxation Bureau's One-Stop Service
4.  The Protocol Amending the Taiwan-UK Income Tax Agreement Entered into Force on December 23, 2021 and Became Applicable on January 1, 2022
5. The 2021 Implementation Result of Automatic Exchange of Financial Account Information
6. For 2021, there is a NT$192,000 basic living expense for taxpayer
7. Stocks auctioned by the court shall be subjected to STT
 

Nexia Trans-Asia Associates is a member firm of the “Nexia International” network. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity. 
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台北所: 02-8773-7050        
地址:106071 臺北市大安區敦化南路一段192號13樓之6 

台南所:06-222-9719
地址:702020台南市南區金華路二段284號
高雄所:07-281-1388
地址:801645 高雄市前金區中山二路533號9樓
​
台中所:04-2221-6406
​地址:403004 台中市西區金山路29-1號5樓之2
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