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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 MARCH. 2022

重大消息
1. 111年度扣繳檢查即將展開,如有未依規定辦理扣繳或未依限填報扣(免)繳憑單之扣繳單位,請儘速自動向國稅局補報並補繳稅款,以減輕處罰
2. 111年使用牌照稅於4月1日開徵,繳納期限至5月3日;納稅義務人倘受嚴重特殊傳染性肺炎(COVID-19)疫情影響,可申請延期或分期繳納稅款
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稅務新知
1. 總分支機構間應稅、免稅貨物或勞務之調撥,應開立發票
2. 給付外國股東股利應注意適用之扣繳率,以免因短扣繳稅款而遭處罰
3. 國內營業人出售國外專利權及商標權予國內另一營業人取得之收入應課徵營業稅
4. 個人受營業人委託管理或處分信託財產取得收入,仍應報繳營業稅
5. 營業人因銷售貨物或勞務收取的違約金應報繳營業稅
6. 個人無償贈與不動產,贈與契約立約日與申報日非同一年度,其贈與免稅額應如何計算?
 
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ENGLISH NEWS
1. Business Entities Selling Food Or Beverages And Collecting Parking Fees By Vending Machines, Should Issue A Uniform Invoice Transaction-By-Transaction to The Buyer Since January 1, 2022
2. CFC rule shall be enforced from the 2023 taxable year for enterprises and January 1, 2023 for individuals.
3. Those who engage in online trading and the monthly average sales amount thereof exceeds the minimum taxable sales amount shall conduct taxation registration and pay business tax.
 
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
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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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