納稅辦法.doc

納稅辦法 Duty Treatment 進　口　　Imports (一)繳現　　Duty levied 31 稅款繳現 Duty levied ? 32 外銷品原料稅款繳現 Duty levied on raw materials imported for manufacture of export goods ? 33 機器設備延期或分期繳稅，獎參條例分期繳稅 Duty leviable on machinery and equipment on which payments have been deferred or made by instalments, Duty leviable by instalment according to the statute for Encouragement of Private Participation in Transporation Infrastructure Projects 修訂 34 ? ? 刪除 35 內銷補稅 (包括盤差補稅) Repayment of duty for domestic consumption (including for short inventory) ? 36 原免稅進口貨品因轉讓而補稅 Duty levied on goods previously accorded duty-free treatment but eventually disposed of to private persons or concerns ? 37 ? ? ?刪除 38 按租賃或使用費課稅（未滿一年） Duty levied in accordance with rental or royalty (less than one year) ? 39 按修理、裝配費課稅（包括免費修理） Duty levied in accordance with repairing, assembling or processing cost (including free repairs) ? 代　碼 代　碼　意　義 英　　文　　說　　明 備註 3A 稅款暫緩繳現 Duty deferred ? 3B 完稅價格增（減）估 Customs value adjusted upward or downward ? 3E 按租賃費或使用費課稅(一年或一年以上） Duty levied in accordance with rental or rotalty (one year or over) ? 3F 按加工費課稅 Duty levied in accordance with processing Cost ? 3K 稅款繳現，但貨物稅擔保記帳 Duty levied, but commodity tax recorded under customs acceptable guarantee ? 3M 禮物、貨樣及廣告品 Gifts, samples of commercial goods and advertising matters ? (二)記　帳　Duty recorded 41 外銷品原料稅款擔保記帳 Duty leviable on raw materials recorded under customs acceptable guarantee ? 42 外銷品原料稅款具結記帳 Duty leviable on raw materials recorded under cargo owners guarantee ? 49 其他記帳 （41，42除外) Duty recorded under Government Authority (other than 41 and 42) ? 納稅辦法 (三)免　稅　Duty-free 50 稅則免稅（保稅工廠、加工出口區區內事業、科學工業園區園區事業、農業科技園區園區事業進口加工外銷品原料除外） Goods passed duty-free as per tariff (other than raw materials imported by Bonded Factories, or enterprises of Export Processing Zone, Science Park or Agricultural Biotechnology Park for the manufacture of export products) 修訂 51 稅則增註免稅 Goods passed duty-free as per the additional notes of tariff