Q:
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What is the scope of business tax?
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A:
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First, sales of goods or services within the territory of the Republic of China (including services provided or goods purchased abroad and used in the territory). Second, imported goods.
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Q:
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Should the business person pay for business tax when they import goods?
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A:
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Since 1 January 1991, in accordance with Article 9 of the Value-added and Non-value-added Business Tax Law, the following goods are exempted from the business tax, for example: Imported Fertilizer, National Antiques, Gold bars, Gold bricks, Gold Foil and Gold Ornaments, etc., others imported goods shall be levied by the customs.
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Q:
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An individual sign a contract with a foreign company to purchase a blueprint design machine. The foreign company does not have the business place in Republic of China, is that the foreign company need to pay for the business tax?
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A:
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The purchase of foreign labor services is subject to business tax. If foreign company does not have the business place in Republic of China, the buyer shall be bear for the business tax. However, where the purchaser is a business entity which computes its tax in accordance with the provisions of Section 1 of Chapter 4 of the Value-added and Non-value-added Business Tax Law, and the purchased services are used solely in conducting business in taxable goods or services, such services are exempted from the business tax; where the purchaser is concurrently engaging in business involving tax-exempt goods or services under Article 8, paragraph 1, the proportion payable shall be determined by the Ministry of Finance.
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Q:
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Our company was dissolved. Some of the remaining goods were set off the debt, some were distributed to shareholders. Is that required to pay for the business tax?
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A:
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The debts of the remaining goods, the distribution of shareholders or investors are all considered as sales of goods, a uniform invoice shall be issued with a reasonably price.
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Q:
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If the foreign companies appoint a technician to repair machines in Republic of China, does the repair fees needs to pay for business tax?
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A:
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Foreign companies appoint a technician from foreign company to repair machines, the services is provided within territory of Republic of China, the buyer shall calculate and pay for the business tax within 15 days during the next term of the declaration of business tax, generally the purchased services are used solely in conducting business in taxable goods or services, such services are exempted from the business tax.
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FAQ
