| NO |
Chinese |
English |
| 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 |