虛擬資產及穩定幣交易不課徵營業稅
財政部於 115 年 9 月 3 日發布最新解釋令，明確規定：營業人銷售《虛擬資產服務法》第 3 條第 1 款及第 6 款所定之虛擬資產及穩定幣，非屬營業稅課稅範圍，免徵營業稅。此項規定正式釐清我國虛擬資產交易之營業稅處理原則，並與多數採行加值型營業稅制度國際慣例接軌
Tax
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P2P 網路借貸利息扣繳新規
財政部於 115 年 8 月 6 日發布台財稅字第 11504580740 號解釋令，明確規範網路借貸平台（「 P2P 平台」）應辦理利息所得扣繳之責任，以因應近年金融科技及網路借貸業務快速發展所衍生之稅務實務問題。
民法第 1223 條修正
115 年 7 月 28 日三讀通過修正民法第 1223 條，刪除「兄弟姊妹特留分」，調整繼承法在 家族保護與個人自由之間的輕重分配，以重新取得平衡點。
Royalty & Technical Service Tax Exemption
Amendments to the Regulations Governing Reviews of Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industries 修正外國營利事業收取製造業、技術服務業與發電業之權利金及技術服務報酬免納所得稅相關規定
2025年台灣個人綜合所得稅申報重點＋CFC最新提醒
除基本申報注意事項外，今年重點在於CFC受控外國公司制度——即使未分配盈餘，持股達一定比例即須認列所得並計入AMT基本稅額。海外投資者應提前備妥財報與股權文件，建議諮詢專業會計師，避免補稅與罰則風險。
Preferential Salary Increase and Tax Reduction
In early March, the Ministry of Economic Affairs proposed amendments to the Small and Medium-sized Enterprises Development Act, which are expected to be implemented for ten years.
US-Taiwan Expedited Double Taxation Relief Act
With a decisive vote of 357 in favor and 70 against, the U.S. House of Representatives successfully passed the "US-Taiwan Expedited Double Taxation Relief Act" on January 31st.
Taiwan income tax treaty development in 2021
Taiwan’s current treaty network consists of 34 double tax agreements (DTA) which include UK, Canada, Netherlands, France, Japan, Singapore, Malaysia, Indonesia, India, Thailand and Vietnam, etc.
Withholding tax rate treatment
Mazars Taiwan has recently successfully completed a few reduced withholding rate treatments for our Multinational Clients that received various payments from Taiwanese companies and we would like to take this opportunity to share some of the insights as to how we obtained the approval from the Taiwanese tax authorities.
Contacts
Al Chang Country Leader - Taipei
Kathy Lin Director, Taxation Practice - Taipei
Tax
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