403 Tax Report tax_units previous_return_period Balance balance Tax tax Sales 銷項 TW_403_S 0 Output - Sales & Tax 產出 - 銷售和稅收 TW_403_OT 1 5% VAT Sales 5% 增值稅銷售額 TW_403_5_VAT 3 1 Triplicate Invoices / E-Invoices 1 三聯式發票、電子計算機發票 TW_403_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_403_5 5 balance tax_tags -CR T VAT 5 tax tax_tags -T VAT 6 9 Duplicate Invoices / Cash Register (Duplicate) 9 二聯式發票、收銀機發票(二聯式) TW_403_9 5 balance tax_tags -D VAT 9 tax tax_tags -D VAT 10 13 Non-invoice Sales 13 免用發票 TW_403_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_403_17 5 balance tax_tags T VAT 17 tax tax_tags T VAT 18 21 Total Sales ① 21 合計 ① TW_403_21 7 balance aggregation TW_403_1.balance + TW_403_5.balance + TW_403_9.balance + TW_403_13.balance - TW_403_17.balance 22 Total Output Tax ② 22 合計稅額 ② TW_403_22 7 tax aggregation TW_403_1.tax + TW_403_5.tax + TW_403_9.tax + TW_403_13.tax - TW_403_17.tax Zero-rated Sales 零稅率銷售額 TW_403_ZS 3 3 Triplicate Invoices / E-Invoices 3 三聯式發票、電子計算機發票 TW_403_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_403_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_403_11 5 balance tax_tags -D VAT 11 15 Non-invoice Sales 15 免用發票 TW_403_15 5 balance tax_tags -NI VAT 15 19 Less: Return & Allowances 19 減：退回及折讓 TW_403_19 5 balance tax_tags Z VAT 19 23 Total Zero-rated Sales ③ 23 合計 ③ TW_403_23 7 balance aggregation TW_403_3.balance + TW_403_7.balance + TW_403_11.balance + TW_403_15.balance - TW_403_19.balance VAT-Exempt Sales 免稅銷售額 TW_403_VE 3 4 Triplicate Invoices / E-Invoices 4 三聯式發票、電子計算機發票 TW_403_4 5 balance tax_tags -T VAT 4 8 Cash Register (Triplicate) / E-Invoices 8 收銀機發票(三聯式)及電子發票 TW_403_8 5 balance tax_tags -CR T VAT 8 12 Duplicate Invoices / Cash Register (Duplicate) 12 二聯式發票、收銀機發票(二聯式) TW_403_12 5 balance tax_tags -D VAT 12 16 Non-invoice Sales 16 免用發票 TW_403_16 5 balance tax_tags -NI VAT 16 20 Less: Return & Allowances 20 減：退回及折讓 TW_403_20 5 balance tax_tags VAT EX 20 24 Total VAT-Exempt Sales ④ 24 合計 ④ TW_403_24 7 balance aggregation TW_403_4.balance + TW_403_8.balance + TW_403_12.balance + TW_403_16.balance - TW_403_20.balance Special Industry Tax Items (GBRT) 特種稅額 TW_403-GBRT 1 52 25% Special Dining Industry 52 25% 特種飲食業 TW_403_52 5 balance tax_tags -GBRT 52 tax tax_tags -GBRT 53 54 15% Special Dining Industry 54 15% 特種飲食業 TW_403_54 5 balance tax_tags -GBRT 54 tax tax_tags -GBRT 55 84 5% Banking/Insurance Core Revenue 84 5% 銀行業、保險業經營銀行、保險本業收入 TW_403_84 5 balance tax_tags -GBRT 84 tax tax_tags -GBRT 85 56 2% Other Financial Core Revenue 56 2% 銀行業、保險業及信託投資業經營前項以外專屬金融本業入 TW_403_56 5 balance tax_tags -GBRT 56 tax tax_tags -GBRT 57 60 1% Small Business Entities, Reinsurance Revenue etc. 60 1% 再保收入 TW_403_60 5 balance tax_tags -GBRT 60 tax tax_tags -GBRT 61 62 Tax-Exempt Revenue 62 免稅收入 TW_403_62 5 balance external sum editable;rounding=2 63: Less Returns & Allowances 63 減：退回及折讓 TW_403_63 5 balance tax_tags GBRT 63 tax tax_tags GBRT 64 65 GBRT - Subtotal ⑤ 65 合計 ⑤ TW_403_65 7 balance aggregation TW_403_52.balance + TW_403_54.balance + TW_403_84.balance + TW_403_56.balance + TW_403_60.balance + TW_403_62.balance - TW_403_63.balance 66 GBRT Tax - Subtotal 66 合計稅額 TW_403_66 7 balance aggregation TW_403_52.tax + TW_403_54.tax + TW_403_84.tax + TW_403_56.tax + TW_403_63.tax - TW_403_60.tax 25 Total Sales (①＋③＋④＋⑤) ⑦ 25 銷售額總計 (①＋③＋④＋⑤) ⑦ TW_403_25 1 balance aggregation TW_403_21.balance + TW_403_23.balance + TW_403_24.balance + TW_403_65.balance 26 Total Sales (Land and etc) ⑧ 26 元(內含銷售土地) ⑧ TW_403_26 1 balance tax_tags -T VAT LD 26 27 Total Sales (Other Fixed Assets) 27 元(其他固定資產) TW_403_27 1 balance tax_tags -T VAT FA 27 50 Non Deductible Ratio (④＋⑤－⑧)/(⑦－⑧) ⑪ 50 不得扣抵比例 (④＋⑤－⑧)/(⑦－⑧) ⑪ TW_403_50 0 balance aggregation TW_403_50.sub_balance_a / TW_403_50.sub_balance_b ignore_zero_division float sub_balance_a aggregation TW_403_24.balance + TW_403_65.balance - TW_403_26.balance sub_balance_b aggregation TW_403_25.balance - TW_403_26.balance 51 Deductible Input Tax Amount (12) ( ⑨ ＋ ⑩ ) × ( 1 － ⑪ ) 51 得扣抵之進項稅額 ( ⑨ ＋ ⑩ ) × ( 1 － ⑪ ) TW_403_51 0 balance aggregation TW_403_51.deductible_subtotal_a * TW_403_51.deductible_subtotal_b deductible_subtotal_a aggregation TW_403_45.balance + TW_403_47.balance deductible_subtotal_b aggregation 1 - TW_403_50.balance Purchase / Business Inputs 進項 TW_403_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_403_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_403_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_403_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_403_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_403_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_403_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_403_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_403_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_403_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_403_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_403_44 1 balance aggregation TW_403_28.balance + TW_403_32.balance + TW_403_36.balance +TW_403_38.balance +TW_403_78.balance - TW_403_40.balance 45 Total - Tax on Purchase & Costs ⑨ 45 合計稅額 - 進貨及費用 ⑨ TW_403_45 1 balance aggregation TW_403_28.tax + TW_403_32.tax + TW_403_36.tax +TW_403_38.tax +TW_403_78.tax - TW_403_40.tax 46 Total - Fixed Assets 46 合計 - 固定資產 TW_403_46 1 balance aggregation TW_403_30.balance + TW_403_34.balance + TW_403_38.balance +TW_403_80.balance -TW_403_42.balance 47 Total - Tax on Fixed Assets ⑩ 47 合計稅額 - 固定資產 ⑩ TW_403_47 1 balance aggregation TW_403_30.tax + TW_403_34.tax + TW_403_38.tax +TW_403_80.tax -TW_403_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_403_48 1 balance aggregation TW_403_44.balance + TW_403_48.sub_balance_b + TW_403_48.sub_balance_b + TW_403_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_403_49 1 balance aggregation TW_403_46.balance + TW_403_49.sub_balance_a + TW_403_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_403_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_403_74 0 balance tax_tags P VAT EX 74 75 Business Tax Amount ⑭ ＝ ⑬ x 5% 75 營業稅額 ⑭ ＝ ⑬ × 稅率 TW_403_75 0 balance aggregation TW_403_74.balance * 0.05 76 Tax Payable ⑮ ＝ ⑭ × ⑪ ⑱ 76 應納稅額 ⑮ ＝ ⑭ × ⑪ ⑱ TW_403_76 0 balance aggregation TW_403_75.balance * TW_403_50.balance Tax Calculation 稅額計算 TW_403_TC 0 101 Total Output Tax for the Current Period (Month) ② 101 稅額計算 ② TW_403_101 1 balance aggregation TW_403_1.tax + TW_403_5.tax + TW_403_9.tax + TW_403_13.tax - TW_403_17.tax 103 Tax Payable on Purchase of Foreign Services ⑱ 103 購買國外勞務應納稅額 ⑱ TW_403_103 1 balance aggregation TW_403_75.balance * TW_403_50.balance 104 Tax Payable from Special Tax Amount Calculation ⑥ 104 特種稅額計算之應納稅額 ⑥ TW_403_104 1 balance aggregation TW_403_52.tax + TW_403_54.tax + TW_403_84.tax + TW_403_56.tax + TW_403_63.tax + TW_403_60.tax 105 Supplementary Tax Payable... (See attached schedule) 105 中途歇業年底調整補徵應繳稅額(詳附表) TW_403_105 1 balance external sum editable;rounding=2 106 Subtotal (Line 1+3+4+5) 106 小計(1.+3.+4.+5.) TW_403_106 1 balance aggregation TW_403_101.balance+ TW_403_103.balance+ TW_403_104.balance + TW_403_105.balance 107 Total Deductible Input Tax (12) 107 得扣抵進項稅額合計 ⑫ TW_403_107 1 balance aggregation TW_403_107.deductible_subtotal_a * TW_403_107.deductible_subtotal_b deductible_subtotal_a aggregation TW_403_45.balance + TW_403_47.balance deductible_subtotal_b aggregation 1 - TW_403_50.balance 108 Accumulated Unused Input Tax from Prior Period (Month) 108 上期(月)累積留抵稅額 TW_403_108 1 balance account_codes 1486 109 Suspension of business Year-end adjustment of tax refund (see attached table) 109 中途歇業/年底調整應退稅額(詳附表) TW_403_109 1 balance external sum editable;rounding=2 110 Subtotal (Line 7+8+9) 110 小計(7.+8.+9.) TW_403_110 1 balance aggregation TW_403_107.balance + TW_403_108.balance + TW_403_109.balance 111 Tax Payable for the Current Period (Month) (Line 6 - 10) 111 本期(月)應實繳稅額(6.－10.) TW_403_111 1 balance aggregation TW_403_106.balance - TW_403_110.balance 112 Input Tax Credit Carried Forward for the Current Period (Month) (Line 10 - 6) 112 本期(月)申報留抵稅額(10.－6.) TW_403_112 1 balance aggregation TW_403_110.balance - TW_403_106.balance if_above(TWD(0)) 113 Total Tax Refundable Limit (Box #3 Sales x 5% + Box #10 Input Tax) 113 得退稅限額合計③×5%＋⑩ TW_403_113 1 balance aggregation (TW_403_23.balance * 0.05) + TW_403_47.balance 114 Refundable Tax for the Current Period (Month)... 114 本期(月)應退稅額(如 12.＞13. 則為 13. / 13.＞12. 則為 12.) TW_403_114 1 balance aggregation TW_403_112.balance - TW_403_114.excess_credit excess_credit aggregation TW_403_112.balance - TW_403_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_403_115 1 balance aggregation TW_403_112.balance - TW_403_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_403_82 0 balance tax_tags -VAT 82