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Who is the practitioner of profession in Taiwan?
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A:
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The practitioner of profession refers to a lawyer, certified public accountant, architect, technician, physician, pharmacist, obstetrician, medical examiner, programmers, actuary, real estate appraiser, physiotherapists, occupational therapists, nutritionist, psychologists, land administration agent, certified public bookkeeper, author, broker, scrivener, performer, pilot, producers of programs, trademark agents, patent agents, arbitrator, painter, printmaker, fortune tellers, artisan, public safety inspectors, notary public officer and any other person who makes a living with craftsmanship or art.
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Q:
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If the investor entrusting the Taiwan Securities Companies to trade the foreign marketable securities, how does it subject to business tax?
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A:
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Taiwan Securities Companies accept the service entrusted by investors to trade the foreign marketable securities, the service charges received by Taiwan Securities Companies, such as the collect and transfer contract of the client and the securities companies, the 2% of the difference will subject to business tax after deduction of the service charge internally and externally. If the client is the investor in Taiwan, they shall subject to business tax in accordance with Article 36 of the Value-added and Non-value-added Business Tax Act, the Taiwan Securities Companies shall file and pay for the business tax on behalf of the investor.
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Q:
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What is the procedure if the business person from the Taiwan Bonded Zone sells the bonded goods to the taxable area in Taiwan?
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A:
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According to the regulations, the goods from the Taiwan Bonded Zone send to the others area of Taiwan deemed as the imported goods. Therefore, the bonded zone business person sells the goods to the taxable area in Taiwan, the purchaser shall follow the regulation of the custom procedures for the imported goods, fill the import declaration forms to the customs, the custom will levy the tax payable on the imported goods, the business person from the bonded zone are exempt from issue the uniform invoice.
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Q:
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The Taiwan business person sells the rejected foods and waste, does it subject to the Taiwan business tax?
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A:
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The Taiwan business person own profits from the sale the rejected foods and waste, counted as sales of goods, they shall levy business tax according to the regulations.
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Q:
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The Taiwan deep sea fishing boat is applicable to the zero tax rate, what is the criteria for determining it?
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A:
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The license issued by the Fisheries Agency, Council of Agriculture, Executive Yuan for the fishing vessels of 100 tons or above, or vessels of 20 tons or more that using the foreign country port as the base or corporate with the foreign fishing industry, and obtain the approval license of Fisheries Agency, Council of Agriculture, Executive Yuan, they are deemed as the deep sea fishing boat in the Paragraph 6 and 7, Article 7 of the Value-added and Non-value-added Business Tax Act. The criteria of the tons are based on the total tons.
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