Q：
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How to deal with the expenses of domestic or foreign company trip for profit-seeking enterprises in Taiwan? Is it required to pay the taxes with the income of employee jointly?
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A：
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1.
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The employee welfare committee of profit-seeking enterprises established pursuant to laws can withdraw the amount of expense from employee welfare fund to hold a domestic or foreign company trip, but the expenses shall be listed in advance. The exceeding amount shall be assumed for the profit-seeking enterprise itself to list into the other item. The expense of domestic or foreign company trip shall not be listed as the income of employee.
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2.
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The employee welfare committee of profit-seeking enterprises established pursuant to laws shall list the expenses of domestic or foreign company trip in the item of welfare of employee in advance. The amount of expenses exceeds the certain amount regulated at the item 8th of article 81 in Regulations Governing Assessment of Profit-seeking. Enterprise Income Tax. shall be listed into other items.
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Q：
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What the things shall be aware of in the declaration of utility and gas expenses for profit-seeking enterprises in Taiwan?
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A：
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The items to be aware of in the declaration of utility and gas expenses as following:
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1.
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The expense of water, electricity and gas shall be listed as manufacturing expenses to share the manufacturing costs for factories.
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2.
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The meter of water and gas which left remained for the next user to pay the utility and gas expenses with an agreement can be recognized.
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3.
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The shared expenses of water, electricity and gas can be recognized with the uniform invoice or receipt issued by the profit-seeking enterprise.
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4.
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The original proof of water, electricity and gas is allowed to be the receipt or uniform invoice issued by the Taiwan Power Company, Water Plant or the national gas corporations.
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Q：
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What is the standard to recognize the insurance expense for profit-seeking enterprises in Taiwan?
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A：
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The criteria of recognized insurance expenses as following:
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1.
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The subject of insurance which is not belonged to profit-seeking enterprises fails to recognize, but the subject with an agreement for profit-seeking enterprises to assume the expenses shall be allowed to be recognized.
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2.
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In the condition of the insurance expense discounted, the recognized amount shall be the paid amount.
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3.
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In the condition of the insurance expense for the next year, such expense shall be listed as the “Prepaid Expense” item.
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4.
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The expense of Labor Insurance and National Health Insurance which is assumed by the profit-seeking enterprise shall be recognized and shall not be regarded as the income of insured employee.
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5.
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The expense of group life insurance, group health insurance, group damage insurance and group annuity insurance which is assumed by the profit-seeking enterprise and the insured subject is the kins or beneficiary of employ or profit-seeking enterprise is allowed to be recognized. The total amount insurance expense per person and per month is under NTD2,000, which shall not be regarded as the income of employee.
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Q：
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What the things shall be aware of in the declaration of entertainment expenses for profit-seeking enterprises in Taiwan?
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A：
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The entertainment expense with the legal certificate and the relation of business is allowed to be recognized, but the maximum amount shall not exceed the regulated amount in accordance with the article 37th in Income Tax Act.
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Q：
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Is it possible for profit-seeking enterprises in Taiwan to declare the expenses of company trip, lottery, and dining?
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A：
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The employee welfare committee of profit-seeking enterprises established pursuant to laws can withdraw the amount of expense from employee welfare fund to hold a company trip, lottery, and other entertainment activities, but the expenses of these activities shall be listed in advance. The exceeding amount shall be assumed for the profit-seeking enterprise itself to list into the other item. On the other side, the company dining shall also be listed into the expense of welfare fund in advance. In the condition of the fund insufficient, such expense is allowed to be listed into the other item.
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FAQ
