帳務及稅務相關服務Accounting and Tax Services

服務項目Service Item 申報期限 Filing Deadline
帳務處理
​Accounts Maintenance
營業稅申報​
Value-Added Tax (VAT) Filing
通常兩個月一次申報及繳納,單月15號為申報截止日
​​​on the 15th of every odd month
​營利事業所得稅申報​
​Profit-seeking Enterprise Income Tax Return filing
​每年5/31前申報及繳納上一年度營利事業所得稅
on the 31st of May​​
未分配盈餘申報
Profit-seeking Enterprise Income Tax on Undistributed Earnings
每年5/31前申報及繳納上一年度未分配盈餘加徵營利事業所得稅
on the 31st of May​
​營利事業所得稅暫繳申報
​Provisional Business Income Tax Filing
每年9/30前申報及繳納該年度暫繳稅額​
on the 30th of September
各類所得扣繳暨免扣繳憑單申報
Annual Withholding Tax Statement Filing
每年1/31前申報上一年度各類所得扣繳暨免扣繳憑單申報
on the 31st of January
二代健保補充保費計算/申報
Supplementary Health Insurance calculation and annual report filing
每年1/31前申報上一年度二代健保補充保費
monthly calculation and payment: at the end of every month annual report filing: 31st of January
​統一發票代開服務
Preparing Government Uniform Invoice (G.U.I.) for companies
依照客戶提供資料,代為開立統一發票
by request
綜合所得稅申報(本國人或外僑)
Individual Income Tax Return (for citizens or aliens)
​每年5/31前申報及繳納上一年度綜合所得稅
on the 31st of May
外僑綜合所得稅中途申報
Alien`s Individual Income Tax Return filing for current year
​離境前申報該年度所得
​​Before departure day
稅務諮詢服務
​Tax Consultation Services