Q:
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How to calculate the income from the unlisted oversea stocks subscribed by 31/12/2009 issued in 2010?
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A:
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The income should be the number from the released price of unlisted oversea stocks reducing the subscribed price and other related fees.
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Q:
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Is it possible to deduct the costs and necessary expenses in the declaration of oversea earnings?
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A:
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The income will be the costs and necessary fees deducted from the income of trade surplus, business, rental, royalty, self-undertaking in farming, fishing, animal husbandry, forestry and mining, property transaction, bonuses from competitions or races and others.
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Q:
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What the criteria of Ministry of Finance to decide whom shall deduct the costs and necessary expenses?
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A:
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1.
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Individuals whose trade surplus shall be deducted the costs and necessary expenses from the 94% of income.
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2.
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The charging criteria each year for whom engage in business.
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3.
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The charging criteria and necessary depreciation each year for whom engage in property rental.
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4.
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The 10% royalty income from land for undertaking of mining shall be deducted the necessary depreciation and expenses.
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5.
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The charging criteria and necessary expenses each year for whom engage in self-undertaking in farming, fishing, animal husbandry, forestry.
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6.
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The charging criteria and necessary expenses each year for whom engage in private cram schools, kindergartens and nursing homes.
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Q:
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How to calculate the income without submitting the proof of necessary costs and expenses in the declaration of oversea earnings in Taiwan?
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A:
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To whom failed to submit the proof of necessary costs and expenses in the declaration of oversea earnings, the income shall be deemed as the domestic earnings in Taiwan to calculate by the charging criteria enacted of Ministry of Finance.
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Q:
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How to calculate the income of oversea property transaction in Taiwan without submitting the proof of costs and expense?
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A:
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1.
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12% of closing price from real estate to calculate the income.
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2.
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20% of closing price from securities to calculate the income.
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3.
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70% of the amount of money or the price of shares subscribed made from transfer of patent or expertise to calculate the income.
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4.
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70% of the difference made from the dealing price at the day of rights execution to the underlying stocks with the stock option certificate through transfer of patent or expertise to calculate the income.
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5.
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20% of closing price from other properties to calculate the income.
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FAQ
