讀取中
讀取中
| 大項 Category |
分類編號 Code |
項目說明 Item |
說明 Description |
| 一 |
服務收入 Service receipts |
分為運輸、保險、旅行及其他四大項。 Classified into four categories –transportation, insurance, travel and others. |
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| (一) | 運輸收入 Transportation receipts |
居住民提供非居住民海陸空之客貨運輸服務所獲得收入，分為下列各項： Receipts derived by residents from sea, land or air freight/passenger transportation services, which are classified as follows: |
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| 111 | 海運貨運收入 Freight shipping receipts |
海上貨物運輸之收入。 Receipts from freight shipping services. |
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| 112 | 海運客運收入 Maritime passenger transportation receipts |
海上旅客運輸之收入。 Receipts from maritime passenger transport services. |
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| 115 | 航空貨運收入 Air freight service receipts |
航空貨物運輸之收入。 Receipts from air freight services. |
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| 116 | 航空客運收入 Air passenger service receipts |
航空旅客運輸之收入。 Receipts from airline passenger services. |
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| 119-01 | 陸路運輸收入 Receipts derived from land transportation |
陸路運輸之收入 Other transportation related receipts-receipts derived from land transportation. |
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| 119-02 | 貨物裝卸收入 Receipts derived from loading/ unloading |
貨物裝卸之收入 Other transportation related receipts-receipts derived from loading/unloading. |
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| 119-03 | 倉儲收入 Receipts derived from warehousing |
倉儲之收入 Other transportation related receipts-receipts derived from warehousing. |
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| 119-04 | 港口機場收入 Receipts derived from harbor/airport fees |
港口機場之收入 Other transportation related receipts-receipts derived from harbor/airport fees. |
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| 119-05 | 客運有關的佣金及代理收入 Receipts derived from commissions and agency fees related to cargo |
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| 119-06 | 貨運有關的佣金及代理收入 Commissions and agency fees related to freight transportation receipts |
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| (二) | 保險收入 Insurance receipts |
國內保險公司承保非居住民保險之保費、再保費收入及居住民向國外保險公司投保發生之保險理賠收入，分為下列各項： Receipts of insurance premiums and reinsurance fees derived by domestic insurance companies from underwriting insurance for non-residents, and insurance claim receipts derived by residents from foreign insurance companies, which are classified as follows: |
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| 121 | 財產保險收入 Non-life insurance receipts |
國內保險公司承保非居住民財產保險所收取之保費及再保費收入。 Receipts of non-life insurance premiums and reinsurance fees derived by domestic insurance companies from underwriting non-life insurance for non-residents. |
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| 122 | 財產保險理賠收入 Non-life insurance claim receipts |
居住民向國外保險公司投保財產保險所發生之保險賠款與給付收入，包括攤回再保賠款與給付收入。若非因保險之損害賠償或撫恤金等，請填報(599)「其他移轉收入」。 Claims and benefits received by resident policyholders from foreign insurance companies for non-life insurance purchased, including receipts from reinsurer's share of claims and benefits. For non-insurance related indemnity or relief receipts, enter “599” – Other transfer receipts. |
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| 123 | 人身保險收入 Life insurance receipts |
國內保險公司承保非居住民人身保險所收取之保費及再保費收入。 Receipts of life insurance premiums and reinsurance fees derived by domestic insurance companies from underwriting insurance for non-residents. |
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| 129 | 人身保險理賠收入 Life insurance claim receipts |
居住民向國外保險公司投保人身保險發生之保險賠款與給付收入，包括攤回再保賠款與給付收入。若非因保險之損害賠償或撫恤金等，請填報(599)「其他移轉收入」。 Claims and benefits received by resident policyholders from foreign insurance underwriters for life insurance purchased, including receipts from reinsurer's share of claims and benefits. For non- insurance related indemnities or relief receipts, enter “599” – Other transfer receipts. |
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| (三) | 旅行收入 Travel-related receipts |
非居住民來台旅行或短期居留(未滿一年)之支出，分為下列各項： Spending of non-residents on traveling or short-term stay (less than one year) in the R.O.C., which are classified as follows: |
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| 131 | 商務收入 Business receipts |
非居住民來台洽辦商務之旅費支出。 Traveling expenses paid by non-residents for business trips in the R.O.C. |
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| 132 | 觀光收入 Tourism receipts |
非居住民來台觀光旅費支出。 Traveling expenses paid by non-residents for tourism in the R.O.C. |
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| 134 | 留學收入 Education receipts |
非居住民在台就學(居留國內可一年以上)之學費及生活費。 Tuition and living expenses paid by non-residents for studying in the R.O.C. (including non-residents allowed to stay in Taiwan for one year or longer). |
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| 139-01 | 探親收入 Other traveling receipts from Family reunions |
非居住民來台探親旅費支出。 Traveling expenses for family visits paid by non-residents in the R.O.C. |
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| 139-02 | 講學收入 Other traveling receipts from giving lectures |
非居住民來台講學旅費支出。 Traveling expenses for giving lectures paid by non-residents in the R.O.C. |
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| 139-03 | 就醫收入 Other traveling receipts from seeking medical treatments |
非居住民來台就醫旅費支出。 Traveling expenses for seeking medical care paid by non-residents in the R.O.C. |
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| 139-04 | 競賽收入 Other traveling receipts from participating in tournaments or contests in the R.O.C |
非居住民來台競賽旅費支出。 Traveling expenses for participating in tournaments or contests paid by non-residents in the R.O.C. |
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| (四) | 運保費及旅行以外之其他服務收入 Other service receipts other than those of transportation, insurance and travel |
分為下列各項： Classified into the following items: |
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| 191 | 文化及休閒收入 Cultural and leisure receipts |
居住民提供國外博物館及其他文化、體育與休閒娛樂有關的活動收入，包括函授課程及遠距教學收入。 Receipts derived by residents from providing services to overseas museums or offering cultural, sports, leisure and entertainment activities abroad, including receipts derived from offering correspondence and distance learning courses. |
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| 192 | 貿易佣金及代理費收入 Trade commissions and agency fee receipts |
居住民提供國外與貿易有關的服務所收取的佣金及代理費。 Receipts derived by residents from commissions and agency fees collected for trade-related services provided abroad. |
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| 193 | 營建收入 Construction project receipts |
居住民承包國外營建工程(包括建築及土木工程之興建、修繕、土地整理及其相關之管線、系統工程的安裝及建案管理)的收入；或非居住民在台承包工程，匯入支付其採購國內的商品及服務支出。若屬建築設計收入，請列(19D)「專業技術及事務收入」。 Receipts derived by residents from undertaking overseas construction projects (including construction, repairs, and land consolidation services for buildings and civil engineering projects, related pipeline and system installation, and project management services), or inward remittance made by non-residents to pay for purchase of goods and services in the R.O.C. in connection with a local contracted project. For architectural design receipts, enter “19D” – Professional /technical services and business receipts. |
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| 195 | 使用智慧財產權收入 Intellectual property rights licensing receipts |
居住民提供國外使用智慧財產權(如專利權、著作權、工業製程與設計、商標及經銷權等)之收入，包括影視、廣播及音樂等播送權或重製權所收取之權利金。若係出售智慧財產權，請按交易性質分別填報(19P)「受託研發及出售研發成果資產之收入」或(540)「出售自然資源與非研發成果資產收入」。 Receipts derived by residents from granting a foreign entity or individual the use of intellectual property rights (e.g. patents, copyrights, industrial process and design, trademarks and distribution rights, etc.), including royalties received from granting the right to broadcast or reproduce film, TV, radio and musical productions. For selling intellectual property rights, enter “19P” – Outsourced R&D and R&D asset sale receipts” or “540”- Natural resource and non-R&D asset sale receipts”, depending on the nature of transactions. |
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| 19A | 郵務與快遞收入 Postal and courier delivery service receipts |
居住民提供國外郵務與快遞服務收入。 Receipts derived by residents from postal and courier delivery services provided to foreign entities or individuals. |
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| 19B | 電腦與資訊收入 Computer and information service receipts |
居住民提供國外電腦、資訊與新聞相關之服務，包括一、提供國外電腦軟硬體的開發、設計、使用、諮詢、管理、安裝、資料處理及相關設備維修的收入。二、提供國外資料庫、圖書館及檔案管理等服務的收入。三、國外訂閱我國報紙、期刊及書籍 (未經出口報關)的收入。四、提供國外新聞代理、照片和報導的收入。 Receipts derived by residents from providing computer, information and news related services to foreign entities or individuals, including 1. Receipts generated from the development of computer software and hardware, and related design, uses, consultation, management, installation, data processing, and repair/maintenance services; 2. Receipts generated from providing database, library and file management services; 3. Receipts generated from the subscription of local newspapers, journals, and books (without customs declaration); and 4. Receipts generated from providing news, photos or reports. |
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| 19C | 營業租賃收入 Leasing receipts |
居住民提供營運器具租給國外所收取的租金收入(如運輸設備租金收入) ，惟資本租賃除外。 Rental income earned by residents from leasing out operating equipment (such as transportation equipment) to foreign entities or individuals, excluding capital leasing. |
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| 19D | 專業技術及事務收入 Professional/ technical services and business receipts |
居住民提供國外有關法律、會計、管理顧問、公關、廣告、市場調查、民意測驗、商業展覽、公證、檢驗及建築設計等服務收入，包括董監事酬勞。 Receipts derived by residents from providing professional services to foreign entities or individuals, such as legal, accountant, management consultants, public relations, advertising, market survey, polls, commercial exhibition, public notary, inspection/testing, architectural design, etc., including remuneration of directors and supervisors. |
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| 19E | 視聽收入 Video-audio receipts |
居住民自國外收取製作及演出影視、廣播與音樂等之報酬，或提供國外下載影音與收看頻道的收入。若屬前述視聽播送權或重製權之權利金收入，請填報(195)「使用智慧財產權收入」。 Receipts derived by residents from film, television, radio and musical productions or performances abroad, or for providing audio/video downloads, and channel rental abroad. For royalties received from granting rights to broadcast or reproduce video/audio productions described above, enter “195”- Intellectual property rights licensing receipts. |
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| 19H | 加工費收入 Processing fee receipts |
居住民提供非居住民的貨品加工、組裝服務之收入。 Receipts derived by residents from providing processing and assembly services to non-residents. |
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| 19J | 電信收入 Telecommunication receipts |
居住民提供國外電信服務之收入。 Receipts derived by residents from providing telecommunication services to foreign entities or individuals. |
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| 19K | 維修收入 Repair/maintenance receipts |
居住民提供非居住民的維修服務之收入，如船舶、航空器及其他運輸工具之維修，但建築或電腦的維修請分別填報(193)「營建收入」及(19B)「電腦與資訊收入」。 Receipts derived by residents from providing repair/maintenance services to non-residents, such as repairs/maintenances of ships, aircrafts and other transportation vehicles. For repairs/maintenances of buildings or computers, enter “193” - Construction project receipts or “19B” - Computer and information service receipts. |
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| 19P | 受託研發及出售研發成果資產之收入 Outsourced R&D and R&D asset sale receipts |
居住民受非居住民委託從事研發或出售研發成果所有權(例如專利權、著作權、工業製程與設計等)給非居住民之收入。若出售品牌、商標、經銷權等請填報(540)「出售自然資源與非研發成果資產收入」；若係收取國外使用研發成果及品牌、商標與經銷權之收入，請填報(195)「使用智慧財產權收入」；若係提供國外電腦軟硬體開發或設計之收入，請填報(19B)「電腦與資訊收入」。 Receipts derived by residents from undertaking R&D outsourced by non-residents or selling ownership of R&D assets to non-residents (e.g. patents, copyrights, industrial process and design, etc.). For selling brands, trademarks or distribution rights, etc., enter “540” - Natural resource and non- R&D asset sale receipts; for receipts derived from authorizing foreign entities or individuals for the use of R&D assets, brands, trademarks or distribution rights, enter “195” - Intellectual property rights licensing receipts; for receipts derived from providing computer software/hardware development or design services to foreign entities or individuals, enter “19B” - Computer and information service receipts. |
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| 199-01 | 翻譯收入 Other service receipts from Translation Fee |
居民提供國外翻譯服務之收入。 Receipts derived by residents from providing translation services. |
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| 199-02 | 服裝設計收入 Other service receipts from clothing design |
居民提供國外服裝設計之服務收入。 Receipts derived by residents from providing fashion design. |
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| 199-03 | 旅宿費收入 Other service receipts from travel |
居民提供非居住民旅宿服務之收入。 Receipts derived by residents from providing lodging services to non-residents. |
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| 四 | 所得收入 Income-related receipts |
包括薪資所得、對外投資所得及其他所得收入等。 Including salaries, income from overseas investments, and other income and gains. |
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| (一) | 薪資所得 Receipts from salaries |
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| 410 | 薪資款匯入 Inward remittance of residents’ wages and salaries |
我國人民受聘於國外(居留國外未滿一年者)之薪資所得匯回(包括本國船員在外輪工作之薪資所得)，或外國政府機構及外國在台無營利事業登記分支機構為支付本地雇員薪資匯入款。若居留國外超過一年者，請填報(511)「工作者移轉收入」。 Inward remittances of salaries of citizens working abroad (staying abroad for less than one year, including R.O.C. sailors working for foreign ships), or wages and salaries of local employees working for foreign government agencies in the R.O.C. or branch offices of foreign companies without business registration in the R.O.C.. For citizens who have stayed abroad for more than one year, enter “511” – Workers’ transfer receipts. |
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| 五 | 移轉收入 Transfer receipts |
無償性或無相對報酬性之收入，分為下列各項： Free-gratis or non-compensated receipts are classified into the following items: |
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| 510 | 贍家匯款收入 Remittance receipts for family support |
居住民接受國外親屬(非居民)之資助性款項。 Cash assistance received by residents from overseas relatives (non-residents). |
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| 511 | 工作者匯款收入 Workers’ remittance receipts |
我國人民受聘於國外(居留國外一年以上)工作所得薪資之匯入款。 Inward remittances of wages and salaries of citizens working abroad for one year or longer. |
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| 520 | 捐贈匯款收入 Donation remittance receipts |
國外對我民間團體及個人之捐獻或贈與款。 Foreign donations to private organizations or individuals in the R.O.C. |
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| 599 | 其他移轉收入 Other transfer receipts |
上述各項以外之移轉收入，請詳述性質，如違約金、補助款、獎學金、會員費、繼承國外遺產、退稅款、彩券票款或獎金、非因保險給付之損害賠償、撫恤金等。移入民匯入款請填報(530) 「移民收入」。 Transfer receipts other than those described above (please specify the nature of transfers), such as default penalty, subsidies, scholarship, membership fees, inheritance of foreign estate, tax return, lottery or prizes, non-insurance related indemnities or relief payments. For inward remittance made by immigrants, enter “530” – immigration-related receipts. |
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| 599-04 | 會員費收入 Other transfer receipts from membership fees |
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| 599-08 | 獎金收入 Other transfer receipts from prize |
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| 七 | 收取商品貿易之貨款(含國內出貨及國外出貨) Receipts from exported goods (including onshore and offshore deliveries) |
收取商品貿易之貨款分為下列各項 Receipts from exported goods are classified into the following items: |
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| (一) | 出口通關的貨款 Receipts from customs-cleared exported goods |
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| 70A | 收款人已自行辦理出口通關的貨款 Receipts from exported goods with customs clearance handled by recipients |
貨品已由收款人辦理出口通關的貨款。 Receipts from exported goods with customs clearance handled by recipients. |
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| 701 | 尚未出口之預收貨款 Advance receipts from goods not yet exported |
預收之出口貨款收入，貨品將由國內通關出口。 Advance receipts from goods to be exported. Such goods will be cleared through customs and exported out of the R.O.C. |
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| 702 | 港口售油及補給 Fuel and supply revenues |
在本國港口或機場提供國外運輸工具油料及物資等補給之收入。 Receipts from the supply of fuels or materials for foreign transportation equipment at domestic ports or airport terminals. |
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| 703 | 海外售魚 Receipts from sale of fish caught abroad |
本國漁業公司或船東在海外漁撈基地售魚所得匯回國內。 Inward remittance of proceeds from sale of fishes caught abroad by domestic fishing companies or boat owners. |
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| 704 | 樣品費收入 Receipts from sample fees |
居住民收到國外支付之樣品費。 Receipts derived by residents from sale of samples abroad. |
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| (二) | 未經我國出口通關的國外銷貨收入 Receipts from sale of goods abroad not cleared through R.O.C. customs |
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| 710 | 委外加工貿易收入 Receipts from processing trade |
居住民委託國外加工後，貨品未經我國通關，直接在國外銷售的貨款收入。 Receipts derived by residents from sale of goods abroad that were processed abroad and not cleared through R.O.C. customs. |
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| 711 | 商仲貿易收入 Receipts from merchanting trade |
居住民購買貨品(包括原料、半成品及成品)後，不經加工直接在國外銷售，且過程中均未經我國通關，但由我國收取之貨款。 Receipts derived by residents from sale of goods (including raw materials, work-in-process and finished goods) that were purchased and sold directly abroad without further processing and never cleared through R.O.C. customs. |
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| 八 | 其他貨款 Other receipts of payments for goods |
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| 801 | 非由收款人自行辦理出口通關的貨款 (無證明文件) Receipts from exported goods with customs clearance not handled by recipients (without proof documents) |
匯入性質與(706)相同，但收款人無法提供證明文件之貨款，結售時累積超過新台幣 50 萬元以上，應計入收款人當年累積結匯金額。 The nature of inward remittance is the same of “706”, but the recipient is unable to provide relevant proof documents; when accumulated settlement of foreign currency sale at NT$500,000 or above, it should be counted into recipients’ accumulated exchange settlement for the year. |
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| 802 | 依國外客戶指示在國內交貨的貨款(無證明文件) Receipts from sale of goods delivered onshore according to the instruction of overseas client (without proof documents) |
匯入性質與(720)相同，但收款人無法提供證明文件之貨款，結售時累積超過新台幣 50 萬元以上，應計入收款人當年累積結匯金額。 The nature of inward remittance is the same of “720”, but the recipient is unable to provide relevant proof documents; when accumulated settlement of foreign currency sale at NT$500,000 or above, it should be counted into recipients’ accumulated exchange settlement for the year. |
