Anonymous
Anonymous asked in 社會與文化語言 · 1 decade ago

翻譯一篇關於稅法的文章~~急

請英文高手幫幫忙,幫我翻譯以下文章:

法令依據:所得稅法第25條

關係法令:所得稅法第8,110,114條

日期文號:財政部95.6.9台財稅字第09504530470號

摘要:外國營利事業經營人力派遣業務之收入無所得稅法第25條之適用。

主旨:

一、總機構在中華民國境外之營利事業經營人力派遣或勞動派遣業務(外國派遣機構),與國內有人力或勞動需求之企業(國內要派機構)簽訂要派服務合約,所取得之收入性質係屬佣金或人事管理之對價,非屬所得稅法第25條第1項所稱之技術服務收入,不適用該條文有關核計營利事業所得額之規定,若該外國派遣機構在中華民國境內無固定營業場所及營業代理人,應由國內要派機構於給付時,按合約總價依規定稅率扣繳所得稅款。

二、外國派遣機構與國內要派機構所簽訂之要派服務合約,其合約價款可劃分應轉付予被派遣人員之薪資者,應由國內要派機構於給付合約價款時,分別按外國派遣機構之收入及被派遣人員之薪資所得扣繳所得稅款;若給付時無法劃分人員薪資者,先以外國派遣機構為所得人及合約價款為給付額辦理扣繳,俟國內要派機構接獲外國派遣機構轉付薪資之通知時,再憑轉付通知及薪資清冊等證明文件,自前項給付額中劃分被派遣人員之薪資所得及扣繳稅款,向稽徵機關申請更正。該項更正程序係屬所得人、所得額及扣繳稅款等資料之釐正,尚不涉及所得稅法第111條或第114條之違章情事。

三、被派遣至國內要派機構提供勞務之人員,係在國內要派機構之指揮監督下從事工作,實際雇主為國內要派機構而非外國派遣機構,無論其勞務報酬取自外國派遣機構或國內要派機構,均屬中華民國來源所得,應依所得稅法相關規定報繳個人所得稅,尚無所得稅法第8條第3款但書規定之適用。

拜託不要用翻譯軟體翻,我這是要給外國同事看的~~~

1 Answer

Rating
  • 1 decade ago
    Best Answer

    Law basis: Obtained tax law 25th

    Relational law: Obtained tax law 8,110,114th

    Date document number: Ministry of Finance 95.6.9 finances and

    taxations characters 09504530470th

    Abstract: The foreign country seeks to make a profit the

    enterprise to manage manpower dispatch income of not obtained tax law

    25th being suitable service.

    Primary intention:

    First of, the total organization seeks to make a profit the enterprise

    beyond the border Republic of China to manage the manpower dispatch or

    the work dispatch service (foreign dispatch organization), with

    domestic has enterprise of the manpower or the work demand (domestic

    must send organization) to sign must send the service contract,

    obtains the income nature is the commission or the personnel

    management to the price, must is the obtained tax law 25th 1st item of

    institute to call the technical service income, is not suitable this

    article related to calculate seeks to make a profit stipulation the

    enterprise obtained volume, if this foreign dispatch organization

    within the boundaries of Republic of China the not fixed business

    place and business agent, should by domestic have to send the

    organization to pay time, Seizes and hands in for cancellation the

    obtained tax money according to the contract total price according to

    the stipulation tax rate.

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