| 項次 |
中文標示內容 |
審定詞彙 |
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1
|
新竹縣政府稅務局
|
Local Tax Bureau, Hsinchu County
|
| 2 |
局長室 |
Director-general |
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3
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副局長室 |
Deputy Director-general |
| 4 |
秘書室 |
Secretariat |
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5
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破產 |
Bankruptcy |
| 6 |
破產財團 |
Bankruptcy Estate |
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7
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破產債權 |
Obligatory Claim Against the Bankruptcy |
| 8 |
別除權 |
Right of Exclusion |
|
9
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財團費用 |
Expense of the Bankruptcy Estate |
| 10 |
財團債務 |
Debts of the Bankruptcy Estate |
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11
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公司重整 |
Company Reorganization |
| 12 |
重整債權 |
A Obligatory Claim Against the Reorganization of the Company |
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13
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重整債務 |
Debts Incurred During Company Reorganization |
| 14 |
緩繳 |
Deferred Payment of Taxes |
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15
|
相當擔保 |
Equivalent Collateral |
| 16 |
共有財產 |
Jointly-Owned Property |
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17
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分別共有 |
Co-Owned |
| 18 |
公同共有 |
Owned-In-Common |
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19
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公司合併 |
Company Merger |
| 20 |
概括承受 |
General Assumption |
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21
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繳納通知文書 |
Tax Payment Notice |
| 22 |
繳納期限 |
Deadline of Payment for the Tax Payable |
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23
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查對更正 |
Check and Correction |
| 24 |
送達 |
Service of Documents |
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25
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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 |
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27
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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 |
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29
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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 |
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31
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滯納金 |
Delinquency Charge |
| 32 |
核課期間 |
Assessment Periods |
|
33
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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
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稅捐保全 |
Tax Safeguards |
| 36 |
禁止財產處分 |
Prohibited From the Disposal of Property |
|
37
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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 |
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39
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溢繳退稅 |
Refund of Overpaid Tax |
| 40 |
退稅抵欠 |
Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable |
|
41
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搜索 |
Search |
| 42 |
扣押 |
Seizure |
|
43
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課稅資料保密 |
Preserve the Confidentiality of Taxation Information |
| 44 |
執行名義 |
A Ground for Execution |
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45
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稅捐行政救濟 |
Administrative Remedies |
| 46 |
復查 |
Recheck |
|
47
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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
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代徵 |
Taxes Collection by Agent |
| 50 |
確定 |
Confirmation |
|
51
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強制執行 |
Compulsory Execution |
| 52 |
拘提管收 |
Arrested and Taken into Custody |
|
53
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暫緩移送執行 |
Deferral of the Compulsory Execution |
|
54
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停止執行 |
Cessation of the Compulsory Execution |
|
55
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租稅罰 |
Tax-Related Punishment |
| 56 |
租稅刑罰 |
Tax-Related Penal Punishment |
|
57
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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 |
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59
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漏稅罰 |
Tax Evasion Punishment |
| 60 |
擇一從重處罰 |
Imposition of the Most Severe of the Punishments |
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61
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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 |
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63
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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
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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 |