401 Tax Report tax_units previous_return_period Balance balance Tax tax Sales 銷項 TW_401_S 0 Output - Sales & Tax 產出 - 銷售和稅收 TW_401_OT 1 5% VAT Sales 5% 增值稅銷售額 TW_401_5_VAT 3 1 Triplicate Invoices / E-Invoices 1 三聯式發票、電子計算機發票 TW_401_1 5 balance tax_tags -T VAT 1 tax tax_tags -T VAT 2 5 Cash Register (Triplicate) / E-Invoices 5 收銀機發票(三聯式)及電子發票 TW_401_5 5 balance tax_tags -CR T VAT 5 tax tax_tags -CR T VAT 6 9 Duplicate Invoices / Cash Register (Duplicate) 9 二聯式發票、收銀機發票(二聯式) TW_401_9 5 balance tax_tags -D VAT 9 tax tax_tags -D VAT 10 13 Non-invoice Sales 13 免用發票 TW_401_13 5 balance tax_tags -NI VAT 13 tax tax_tags -NI VAT 14 17 Less: Return & Allowances 17 減：退回及折讓 TW_401_17 5 balance tax_tags T VAT 17 tax tax_tags T VAT 18 21 Total Sales ① 21 合計 ① TW_401_21 7 balance aggregation TW_401_1.balance + TW_401_5.balance + TW_401_9.balance + TW_401_13.balance - TW_401_17.balance 22 Total Output Tax ② 22 合計稅額 ② TW_401_22 7 tax aggregation TW_401_1.tax + TW_401_5.tax + TW_401_9.tax + TW_401_13.tax - TW_401_17.tax Zero-rated Sales 零稅率銷售額 TW_401_ZS 3 3 Triplicate Invoices / E-Invoices 3 三聯式發票、電子計算機發票 TW_401_3 5 balance tax_tags -T VAT 3 7 Cash Register (Triplicate) / E-Invoices 7 收銀機發票(三聯式)及電子發票 TW_401_7 5 balance tax_tags -CR T VAT 7 11 Duplicate Invoices / Cash Register (Duplicate) 11 二聯式發票、收銀機發票(二聯式) TW_401_11 5 balance tax_tags -D VAT 11 15 Non-invoice Sales 15 免用發票 TW_401_15 5 balance tax_tags -NI VAT 15 19 Less: Return & Allowances 19 減：退回及折讓 TW_401_19 5 balance tax_tags Z VAT 19 23 Total Zero-rated Sales ③ 23 合計 ③ TW_401_23 7 balance aggregation TW_401_3.balance + TW_401_7.balance + TW_401_11.balance + TW_401_15.balance - TW_401_19.balance 25 Total Sales (①＋③) ⑦ 25 銷售額總計 (①＋③) ⑦ TW_401_25 1 balance aggregation TW_401_21.balance + TW_401_23.balance 27 Total Sales (Other Fixed Assets) 27 元(內含銷售固定資產) TW_401_27 1 balance tax_tags -T VAT FA 27 Purchase / Business Inputs 進項 TW_401_P 0 28 Unified Invoice Deduction / Standard Invoice Credit - Purchase & Costs 28 統一發票扣抵聯(包括一般稅額計算之電子計算機發票扣抵聯) - 進貨及費用 TW_401_28 1 balance tax_tags P VAT 28 tax tax_tags P VAT 29 30 Unified Invoice Deduction / Standard Invoice Credit - Fixed Assets 30 統一發票扣抵聯(包括一般稅額計算之電子計算機發票扣抵聯) - 固 定 資 產 TW_401_30 1 balance tax_tags P VAT 30 tax tax_tags P VAT 31 32 Triplicate Cash Register Invoice Credit - Purchase & Costs 32 三聯式收銀機發票扣抵聯及一般稅額計算之電子發票 - 進貨及費用 TW_401_32 1 balance tax_tags P VAT 32 tax tax_tags P VAT 33 34 Triplicate Cash Register Invoice Credit - Fixed Assets 34 三聯式收銀機發票扣抵聯及一般稅額計算之電子發票 - 固定資產 TW_401_34 1 balance tax_tags P VAT 34 tax tax_tags P VAT 35 36 Other Tax Bearing Documents - Purchase & Costs 36 載有稅額之其他憑證(包括二聯式收銀機發票) - 進貨及費用 TW_401_36 1 balance tax_tags P VAT 36 tax tax_tags P VAT 37 38 Other Tax Bearing Documents - Fixed Assets 38 載有稅額之其他憑證(包括二聯式收銀機發票) - 固定資產 TW_401_38 1 balance tax_tags P VAT 38 tax tax_tags P VAT 39 78 Customs VAT Certificate - Purchase & Costs 78 海關代徵營業稅繳納證扣抵聯 - 進貨及費用 TW_401_78 1 balance tax_tags P VAT 78 tax tax_tags P VAT 79 80 Customs VAT Certificate - Fixed Assets 80 海關代徵營業稅繳納證扣抵聯 - 固定資產 TW_401_80 1 balance tax_tags P VAT 80 tax tax_tags P VAT 81 40 Less: Refunds, Discounts and Customs Refunds of Overpaid Taxes - Purchase & Costs 40 減：退出、折讓及海關退還溢繳稅款 - 進貨及費用 TW_401_40 1 balance tax_tags -P VAT 40 tax tax_tags -P VAT 41 42 Less: Refunds, Discounts and Customs Refunds of Overpaid Taxes - Fixed Assets 42 減：退出、折讓及海關退還溢繳稅款 - 固定資產 TW_401_42 1 balance tax_tags -P VAT 42 tax tax_tags -P VAT 43 44 Total - Purchase & Costs 44 合計 - 進貨及費用 TW_401_44 1 balance aggregation TW_401_28.balance + TW_401_32.balance + TW_401_36.balance + TW_401_38.balance + TW_401_78.balance - TW_401_40.balance 45 Total - Tax on Purchase & Costs ⑨ 45 合計稅額 - 進貨及費用 ⑨ TW_401_45 1 tax aggregation TW_401_28.tax + TW_401_32.tax + TW_401_36.tax +TW_401_38.tax +TW_401_78.tax - TW_401_40.tax 46 Total - Fixed Assets 46 合計 - 固定資產 TW_401_46 1 balance aggregation TW_401_30.balance + TW_401_34.balance + TW_401_38.balance +TW_401_80.balance -TW_401_42.balance 47 Total - Tax on Fixed Assets ⑩ 47 合計稅額 - 固定資產 ⑩ TW_401_47 1 tax aggregation TW_401_30.tax + TW_401_34.tax + TW_401_38.tax +TW_401_80.tax -TW_401_42.tax 48 Total Input Amount - Purchase & Costs 48 進項總金額 (包括不得扣抵憑證及普通收據) - 進貨及費用 TW_401_48 1 balance aggregation TW_401_44.balance + TW_401_48.sub_balance_b + TW_401_48.sub_balance_b + TW_401_48.sub_balance_c sub_balance_a tax_tags EX DOM PC sub_balance_b tax_tags P VAT EX 73 sub_balance_c tax_tags ND VAT PC 49 Total Input Amount - Fixed Assets 49 進項總金額 (包括不得扣抵憑證及普通收據) - 固定資產 TW_401_49 1 balance aggregation TW_401_46.balance + TW_401_49.sub_balance_a + TW_401_49.sub_balance_b sub_balance_a tax_tags EX DOM FA sub_balance_b tax_tags ND VAT FA 73 Imported Tax Free Goods 73 進口免稅貨物 TW_401_73 0 balance tax_tags P VAT EX 73 74 Amount Paid for Purchase of Foreign Services ⑬ 74 購買國外勞務給付額 ⑬ TW_401_74 0 balance tax_tags P VAT EX 74 Tax Calculation 稅額計算 TW_401_TC 0 101 Total Output Tax for the Current Period (Month) (2) 101 稅額計算 ② TW_401_101 1 tax aggregation TW_401_1.tax + TW_401_5.tax + TW_401_9.tax + TW_401_13.tax - TW_401_17.tax 107 Total Deductible Input Tax (12) 107 得扣抵進項稅額合計 ⑫ TW_401_107 1 balance aggregation TW_401_45.tax + TW_401_47.tax 108 Accumulated Unused Input Tax from Prior Period (Month) 108 上期(月)累積留抵稅額 TW_401_108 1 balance account_codes 1486 110 Subtotal (Line 7+8) 110 小計(7.+8.) TW_401_110 1 balance aggregation TW_401_107.balance + TW_401_108.balance 111 Tax Payable for the Current Period (Month) (Line 1 - 10) 111 本期(月)應實繳稅額(1.－10.) TW_401_111 1 balance aggregation TW_401_101.tax - TW_401_110.balance 112 Input Tax Credit Carried Forward for the Current Period (Month) (Line 10 - 1) 112 本期(月)申報留抵稅額(10.－1.) TW_401_112 1 balance aggregation TW_401_110.balance - TW_401_101.tax if_above(TWD(0)) 113 Total Maximum Refundable Tax Limit (③×5%＋⑩) 113 得退稅限額合計③×5%＋⑩ TW_401_113 1 balance aggregation (TW_401_23.balance * 0.05) + TW_401_47.tax if_above(TWD(0)) 114 Tax refundable for this period (month) (If 12. > 13., then 13. / If 13. > 12., then 12.) 114 本期(月)應退稅額(如 12.＞13. 則為 13. / 13.＞12. 則為 12.) TW_401_114 1 balance aggregation TW_401_112.balance - TW_401_114.excess_credit excess_credit aggregation TW_401_112.balance - TW_401_113.balance if_above(TWD(0)) 115 Accumulated Unused Input Tax for the Current Period (Month) (Line 12 - 14) 115 本期(月)累積留抵稅額(12.－14.) TW_401_115 1 balance aggregation TW_401_112.balance - TW_401_114.balance 82 Total Sales Revenue (Bonded Area) 82 保稅區營業人按進口報關程序銷售貨物至固定資產我國境內課稅區之免開立統一發票銷售額 TW_401_82 0 balance tax_tags -VAT 82