:::Vocabulary

1. Land Tax	2. House Tax	3. Deed Tax	4. Stamp Tax
5. Vehicle License Tax	6. Amusement Tax	7. Others

1.Land Tax

項次	中文	英語
1	累進起點地價	Starting Cumulative Value (SCV)
2	抵價地	Land in Lieu of Compensation
3	土地稅	Land Tax
4	地價稅	Land Value Tax
5	土地增值稅	Land Value Increment Tax
6	抵費地	Offset-Expenditure Land
7	公共設施保留地	Land Reserved for Public Facilities
8	申報地價	Declaration of the Value of the Land
9	土地漲價總數額	The Total Land Value Incremental
10	徵收實物	Levy on Agricultural Land May be Paid in Kind with Rice or Wheat
11	折價代金	Monetary Substitution May be Offered in Payment in Lieu of Rice or Wheat
12	原規定地價	The Original Decreed Value
13	前次移轉現值	The Previous Transfer Value
14	空地	Vacant Lot
15	自用住宅用地	Residential Land for Self-use
16	自耕農地	Farmland Self-cultivated by in Person
17	隨賦徵購實物	Purchase of Agricultural Products From Farmers When Collecting Payment in Kind
18	公告現值	Assessed Present Value
19	私有土地	Private Land
20	公有土地	Public Land
21	重購退稅	The Land Value Increment Tax has Been Refunded to a Landowner Due to Reacquisition
22	都市土地	Urban Land
23	農業用地	Agricultural Land
24	非都市土地	Non-urban Land
25	工業用地	Industrial Land

2. House Tax

項次	中文	英語
1	房屋稅	House Tax
2	已辦登記之所有權人	The Owner of Which Property is Registered
3	不堪居住	Uninhabitable
4	水電未裝置完成已可供使用	A condition where facilities for the supply of water and power are deemed to be under construction, but where such facilities may nonetheless be avaiable for use under certain circumstances
5	水電裝置完成可供使用	A condition where construction of the facilities for the supply of water and power are considered completed and can be use
6	主要結構	A major structural part of the building
7	卡序	Numeric Card
8	必須修復始能使用	Must be Repaired Before They can Become Usable
9	未滿一個月不計	An Exemption From Payment for Such Period as is Less Than one Calendar Month
10	未辦所有權登記之實際所有人	Building of Which the Actual Owner is unregistered
11	用途	Usage of the Building
12	申報日期	Date of Declaration
13	共用使用部分	The Area for the Common Usage
14	合法登記之工廠	Duly-registered Factory
15	因而發生漏稅	Results in Tax Evasion
16	住家用	Residential Purposes
17	夾層	A double Layer
18	使用執照	License for Usage
19	典權	Dien
20	延不申請使用執照	Apply for a Delay in the Issue of a Usage License
21	房屋所有人	Owner of the Building
22	房屋建造完成	The Completed Construction of the Building
23	房屋高度	The Height of the Building
24	房屋現值	The Current Value of Building
25	空置不為使用	Vacancy
26	非住家非營業用	For a Building Used for Both Non-residential and Non- business Purposes
27	屋頂游泳池加價	Added Value for a Swimming Pool on the Roof
28	建造執照	Construction License
29	建築物	Building
30	建築執造	Construction License
31	面積	Area
32	起造人	The Builder
33	移轉當期	Transferred at the Time of Building
34	逐層遞減	The Decrease in the Standard Value Floor by Floor
35	毀損面積	The Area Which Was Destroyed
36	構造	Structure
37	課稅資料	Taxable Data
38	應繳未繳	Non-payment of Due Tax Failure to Pay
39	營業用	For the Purpose of Conducting Business
40	總層數	Gross Floor Area of the Building

3. Deed Tax

項次	中文	英語
1	契稅	Deed Tax
2	公證	A Certificate Issued by Court
3	分割	Partition
4	占有	Possession
5	交換	Exchange
6	共有	Held in Common
7	判決確定日	Final Judgment Rendered by the Court
8	承典	Creation of Dien
9	契稅申報起算日	The Starting Date for Filing of the Deed Tax
10	契價	The Value of a Deed
11	怠報金	Surcharge
12	匿報	Evades Reporting of the Deed Tax
13	區分所有	The Portion of Strata Titled
14	短報	Under-reports
15	買賣	Sale
16	實質課稅	Real Levy
17	贈與	Bestowal or Donation
18	權利變更登記	Registration of the Transfer of Rights
19	變更起造人	A Change in the Name of the Builder

4. Stamp Tax

項次	中文	英語
1	印花稅應稅憑證	Taxable Documents for Stamp Tax
2	銀錢收據	Receipts for Monetary Payments
3	買賣動產契據	Deeds for Sale of Movables
4	承攬契據	Contracting Agreements
5	典賣契據	Contracts for Sale
6	讓受契據	Contracts for Transfer
7	分割不動產契據	Contracts for Partition of Real Estate
8	貼花及註銷	Stamp Affixed and Cancelled
9	揭下重用	Removed for Reuse
10	彙總繳納	Paid by Filing a? Collective Tax Return

5. Vehicle License Tax

項次	中文	英語
1	使用牌照稅	Vehicle License Tax
2	納稅義務人	Taxpayer
3	交通工具	Transportation Equipment
4	汽缸總排氣量	Total Cylinder Displacement Volume
5	軍隊裝備編制內之交通工具	Military T/O Transportation Equipment
6	公共團體設立之醫院	Public Hospitals
7	裝配之交通工具	Assembled Transportation Equipment
8	利用非交通工具之設備	Equipment Utilizing Non-transportation Vehicle
9	專供公共安全使用之交通工具	Transportation Equipment Used Exclusively for Public Safety Purpose
10	專供衛生使用之交通工具	Transportation Equipment Used Exclusively for the Purposes of Public Health
11	專供身心障礙者使用之交通工具	Transportation Equipment Used Exclusively by a Mentally or Physically Disabled Person Who Carries a Mental/Physical Disability card Issued by the Competent Authorities
12	臨時牌照及試車車牌	Temporary License and License for Automobile Testing
13	逾期使用	Use When Expired/ Used When Expired
14	移用使用牌照	Vehicle License Removed for use on Another Vehicle

6. Amusement Tax

項次	中文	英語
1	娛樂稅	Amusement Tax
2	納稅義務人	Taxpayer
3	代徵人	Collecting Agents
4	技藝表演	Acrobatics Show
5	競技比賽	Competitions of Still and Other Contests / Competitions and Contents of Skill
6	其他提供娛樂設施	The Like That Provide Facilities for the Recreation or Entertainment of Others
7	公益慈善演出	A Show for Public Interest and Charity
8	代徵	Who Pay Tax Collected
9	代徵獎勵金	Grant Who Pay Tax Collected Award
10	不予代徵	Failure to Collect

7. Others

項次	中文	英語
1	稅捐	Tax
2	稅捐法定主義	Principle of Taxation Under the Law
3	互惠免稅	Reciprocal Tax Exemption
4	稅捐優先權	Collection of Taxes Given Priority Over General Claims by Creditors
5	破產	Bankruptcy
6	破產財團	Bankruptcy Estate
7	破產債權	Obligatory Claim Against the Bankruptcy
8	別除權	Right of Exclusion
9	財團費用	Expense of the Bankruptcy Estate
10	財團債務	Debts of the Bankruptcy Estate
11	公司重整	Company Reorganization?
12	重整債權	A Obligatory Claim Against the Reorganization of the Company
13	重整債務	Debts Incurred During Company Reorganization
14	緩繳	Deferred Payment of Taxes
15	相當擔保	Equivalent Collateral
16	共有財產	Jointly-Owned Property
17	分別共有	Co-Owned
18	公同共有	Owned-In-Common
19	公司合併	Company Merger
20	概括承受	General Assumption
21	繳納通知文書	Tax Payment Notice
22	繳納期限	Deadline of Payment for the Tax Payable
23	查對更正	Check and Correction
24	送達	Service of Documents
25	交付送達	Service of Documents by Hand
26	寄存送達	Service of Documents by Mail to the Location of the Competent Autonomous or Police Authorities
27	公示送達	Service of Notice by Publication
28	應受送達人	A Person to Whom the Service of Notice is Attempted
29	委託送達	Service of Notice by a Government Organization so Entrusted
30	補充送達	Service of Notice to the Agent, Representatives of the Taxpayer
31	滯納金	Delinquency Charge
32	核課期間	Assessment Periods
33	徵收期間	Collection Periods
34	參與分配	Participate in the Distribution of the Proceeds From the Court-enforced Sale of a Property
35	稅捐保全	Tax Safeguards
36	禁止財產處分	Prohibited From the Disposal of Property
37	限制出境	Restriction from Leaving the ROC
38	提前徵收	Collection Prior to the Statutory Date the Amount to Be Paid in Taxes Falls Due
39	溢繳退稅	Refund of Overpaid Tax
40	退稅抵欠	Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable
41	搜索	Search
42	扣押	Seizure
43	課稅資料保密	Preserve the Confidentiality of Taxation Information
44	執行名義	A Ground for Execution
45	稅捐行政救濟	Administrative Remedies
46	復查	Recheck
47	撤銷重核	Cancel and Reassess
48	稅務協談	An Offer Arising in Relation to the Compromise of a Tax-related case
49	代徵	Taxes Collection by Agent
50	確定	Confirmation
51	強制執行	Compulsory Execution
52	拘提管收	Arrested and Taken into Custody
53	暫緩移送執行	Deferral of the Compulsory Execution
54	停止執行	Cessation of the Compulsory Execution
55	租稅罰	Tax-Related Punishment
56	租稅刑罰	Tax-Related Penal Punishment
57	租稅秩序罰	Punishment for Violating of a Duty to Act in Relation to the Tax Law
58	行為罰	Punishment for Violating the Duty to Act
59	漏稅罰	Tax Evasion Punishment
60	擇一從重處罰	Imposition of the Most Severe of the Punishments
61	自動補報免罰	Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes
62	減免處罰	Mitigate or Remit the Punishment
63	從新從輕原則	The Principle of Applying the Newer or the More Lenient Law
64	裁罰金額倍數參考表	Reference Table for Fines and Multiples of Punishments
65	準用	Apply mutatis mutandis
66	檢舉逃漏稅獎金	The Reward for an Informant or Accuser Providing Informing Regarding Evasion of Payment of Tax by a Taxpayer