跳到主要內容區塊
:::
::: 字級設定

 首頁 > 線上服務 > 電子申報繳稅服務 > 自繳繳款書三段式條碼列印(線上版)> 營利事業所得稅扣繳稅額繳款書(自行繳納)(外國平臺業者彙報轉付所得專用)—353

營利事業所得稅扣繳稅額繳款書(自行繳納)(外國平臺業者彙報轉付所得專用)—353

  1. 外國平臺業者欲以其收取之銷售價款減除轉付予外國非平臺業者價款後之平臺手續費,依規定課徵所得稅者,其轉付價款屬中華民國來源收入部分,外國平臺業者應於轉付價款時扣繳稅款,並於每月10日前將上一月內所扣稅款向國庫繳清,並填報營利事業所得稅扣繳明細申報書連同證明聯向所轄稽徵機關申報。If foreign platform operators want to declare net platform service fees received (gross payments collected from buyers minus the service fee payment transferred to foreign non-platform service providers) for their income tax return, and if the payment transferred to foreign non-platform service providers is income from sources in the R.O.C., foreign platform operators shall withhold tax payable at the time of payment. They shall also settle all their taxes withheld in the previous month for the national treasury within the first ten days of each month, and make out the Business Income Tax Detailed Withholding Tax Return and report it with the Payment of Taxes Withheld of Profit-Seeking Enterprise(Declaration) to the tax collection authority-in-charge.
  2. 本繳款書應由扣繳義務人於辦理申報前,根據營利事業所得稅扣繳明細申報書所核計之扣繳稅額,詳實填寫,繳款前請核對各項填報資料,如有不符,請修正資料後再重新列印繳款書,不得直接於繳款書上修改,以避免資料內容與條碼不符,致生爭議。The tax withheld column of this payment form shall be filled by the withholding agency in accordance with the sum of column H and column L on the Business Income Tax Detailed Withholding Tax Return. Please review carefully the information in each of the entry columns prior to making payment. In case there is any error in the entries, revise the information via the system and use the new print-out to make the payment. The original print-out cannot be used as there will be an inconsistency between the revised information and the bar-code in the print-out.
  3. 扣繳義務人逾繳納期限(如遇例假日則順延)繳納者,每逾2日按應扣繳稅額加徵1%滯納金至30日止。A surcharge for late payment shall be levied on withholding agencies who fail to make tax payments before the deadline (such date to be postponed to the day following a legal holiday in the case that the original deadline is a legal holiday). The surcharge for late payment shall be equal to one percent of payment of tax due delayed for each unit of two days for up to 30 days.
  4. 扣繳義務人對加徵滯納金如有不服,應於滯納期滿(30日)之翌日起30日內,申請復查。A withholding agency may, if it finds the decision to levy the surcharge for late payment unacceptable, request a recheck within 30 days after the expiry of the time limit of the 30-day period for the collection of the said late payment surcharge.
  5. 繳納方式:

    (1)請至代收稅款金融機構繳納(郵局不代收)。Payment may be made at any commissioned bank of the R.O.C. government treasury, except the post office.

    (2)稅額3萬元以下案件,可至統一、全家、萊爾富、來來(OK)等便利商店繳納,繳納截止日開放至繳納期限屆滿後2日前,惟繳納期限屆滿後2日內繳納者,仍屬逾期繳納案件。 Payment may also be made at 7-ELEVEN, FamilyMart, Hi-Life, and OK convenience stores up to two days following the due date, if the total payment is calculated to be NT$30,000 or under. In the case where the payment is made within two days after the due date, it shall still be regarded as a late payment .

    (3)專戶匯款繳稅:

    ①請以「營利事業所得稅扣繳明細申報書(外國平臺業者彙報轉付所得專用)(H)欄+(L)欄」之扣繳稅額全額繳納。(扣繳義務人應自行負擔匯費及相關處理手續費用)。

    ②專戶匯款所需資料如下:

    受款人資料

    (BENEFICIARY INFORMATION)

    戶名

    (NAME)

    財政部臺北國稅局

    (National Taxation Bureau of Taipei, Ministry of Finance)

    帳號

    (ACCOUNT NO.)

    045036070263

    地址

    (ADDRESS)

    臺北市中華路1 段2 號

    (NO. 2, SEC. 1, ZHONGHUA RD., TAIPEI, TAIWAN, R.O.C.)

    受款銀行

    (BENEFICIARY BANK)

    銀行名稱

    (BANK NAME)

    臺灣銀行城中分行

    (BANK OF TAIWAN CHENG CHUNG BRANCH)

    銀行代碼

    (SWIFT CODE)

    BKTWTWTP045

    銀行地址

    (ADDRESS)


    臺北市青島東路 47號

    (NO.47 CHIN TAU EAST RD., TAIPEI, TAIWAN R.O.C.)

    收費明細

    (Details Of Charges)

    OUR

    備註

    (MESSAGE FOR BENEFICIARY)

    請填寫以下資料:

    Please complete the information below:

    營利事業名稱,統一編號,申報書所屬年度

    Name of Witholding Agency, The Identification Number,Period of Payment


*繳款類別:營利事業所得稅扣繳稅額繳款書(自行繳納)(外國平臺業者彙報轉付所得專用)—353
※ 扣 繳 單 位
*
*
*
*
* *
※ 所 得 單 位
詳如營利事業所得稅扣繳明細申報書
*所得所屬年月 *所得給付期間
*
*
* 【應扣繳稅額=(所得額+給付總額)×扣繳率20%】
TOP