Q:
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When the Taiwan Company employees go for a business trip, is that the receipt or stub of the train (coach) ticket, high speed railway ticket, boat ticket, or airplane ticket purchased by the employee could be deducted? What are the supporting documents required?
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A:
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It can be deducted, the receipts with the amount of business tax or a copy of stub could be the supporting documents.
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Q:
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Could the advertisement fees of the Taiwan newspaper could be deducted?
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A:
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The income from the business advertisement will use the Triplicate Uniform Invoice, while the deduction copy on the second page, will provide to the advertising client to recognize as the input tax deduction voucher. The classified advertisement fee will use the Duplicate Uniform Invoice, it cannot recognize as the input tax deduction voucher, but it could be recognized as the expense voucher.
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Q:
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How to determine the business tax rate for the Taiwan night clubs and the restaurant providing entertaining show programs?
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A:
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The business tax rates for special food and beverage services enterprises is 15%. The business person should declare the business tax every month on time, however, the actual tax levied is based on the actual operating situation determine by the competent authority.
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Q:
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Should the service charge by the Taiwan restaurant listed as the sales?
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A:
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The sales refer to all fees charged by the business person in addition to the purchase price of goods or services, the service charges are included in the sales tax.
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Q:
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Could the meal invoice for the business review meeting being deductible?
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A:
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The business review meeting is related to the business of the Taiwan Company. Therefore, the meal invoice received, the input tax could be deductible to the output tax, and this is recognized based on the fact.
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