常見問題

稅務相關

專案外師在臺任教,是否須向美國申報稅務?還是只須向臺灣申報?

根據中華民國所得稅法規定,外國人在原籍國家繳納的所得稅,不能抵用中華民國的所得稅。至於中華民國所得稅是否能抵用原籍國家的所得稅,則取決於原籍國所得稅法。因此,專案外師應向原籍國稅務機關詢問是否能抵用,若可以申請稅收抵免,可向財政部臺北市國稅局、高雄市國稅局,以及財政部臺灣省北區國稅局、中區國稅局、南區國稅局的各分局及稽徵處,申請納稅證明。

我們以為專案外師僅須繳納5%的所得稅款,但學校卻代為扣繳18%,且回覆即使在臺灣居住滿183天,也「不能」拿回這些錢。因此,想請問教育部或助理是否能去文相關單位,說明專案外師只須繳納5%稅款?(Jessica)專案外師在臺灣申報所得稅時,學校每月代為扣繳的5%稅款是否會退還?(Ella)

外國人所得稅扣繳率,依納稅身份不同而有差異。根據中華民國所得稅法規定,「納稅身份」的唯一判斷依據為該課稅年度(每年1月1日至12月31日)居住天數是否達183天;若外籍人士在臺灣境內居留天數達到或超過183天,其納稅身份為「居住者」,應繳納5%所得稅。若居留天數未滿183天,則為「非居住者」,須固定繳納18%所得稅。如有任何溢扣情形,皆可透過退還手續,向國稅局申請退還個人稅款。

臺灣的稅率級距表上提及,每年薪資總得超過50萬須繳納12%的所得稅,但為何沒提到在臺灣居住滿183天,就只須繳納5%?令人有些困惑,不知該繳納多少稅款。

所得稅申報程序與聘僱學校的作業方式有關。細節請洽詢最近的國稅局單位或稅捐稽徵處。

額外工作的薪資所得是否須課稅?若必須課稅,有任何免稅的工作嗎?

根據所得稅法,所有收入均應扣繳所得稅。若想進一步了解,請撥:02-23113899轉1130(財政部臺北國稅局外僑股)

專案外師來臺工作時不知會課稅,且外師在美國的財稅債務相當吃緊。因此,想詢問這學年度臺灣是否有為遭遇課稅困難的外師爭取任何權益?是否能以調高薪資5%(並可回溯)的方式抵銷稅額負擔?

根據2011年1月19日新修訂的所得稅法第4、17、126條,自2012年起,軍人、幼稚園及中小學教師均須課徵所得稅。教育部仍在研擬專案外師加薪事宜。

專案外師是否須繳納臺灣所得稅?

是。自2012年起,臺灣所有國中小教師皆須繳納所得稅,包括外籍教師。而根據中華民國所得稅法規定,外籍人士繳納之所得稅款依「納稅身份」而有不同。「納稅身份」的唯一判斷依據為該課稅年度(每年1月1日至12月31日)居住天數是否達183天;若外籍人士在臺灣境內居留天數達到或超過183天,其納稅身份為「居住者」,應繳納5%所得稅。若居留天數未滿183天,則為「非居住者」,須固定繳納18%所得稅。專案外師的任教學校每月均會從外師薪資所得代為扣繳。如有任何溢扣情形,外師皆可透過退還手續,向國稅局申請退還個人稅款。不過,實際扣繳率/扣繳額的計算,以臺灣稅捐規定為準。

是否有可能提高薪資,抵銷須繳納的所得稅額?

教育部仍在爭取中,目前尚無消息。

For this project, do we have to file the tax here in America or only in Taiwan?

The alien taxpayer’s native country’s income tax cannot be credited to the ROC income tax, as the R.O.C Income Tax Act stipulates. Whether the ROC income tax can be credited to the native country’s income tax or not hinges on the income tax law of his or her native country. The alien taxpayer should inquire with tax authorities in his or her native country to make this determination. For the alien taxpayer who is allowed to claim a tax credit in his or her native country, he or she may apply for a tax statement with the head office of Taipei National Tax Administration, the head office of Kaohsiung National Tax Administration, or any branch, office, service station of National Tax Administration of Northern Taiwan, Central Taiwan and Southern Taiwan Province, Ministry of Finance.

Our school is taking out 18% tax. Our understanding is that we should only be taxed 5%. I asked if we were going to get reimbursed after 183 days but they are telling us no. Is there any way the M.O.E or you can send me an e-mail stating that we should only be taxed 5%?(Jessica) Will we receive the 5% monthly tax withholding back as a refund when we file our taxes in Taiwan?

Withholding tax rate for a foreigner is based on the tax character, resident or non-resident of the R.O.C, he or she acquired during each taxable year (from January to December of each year).  By reference to the Income Tax Act of the R.O.C, the only criteria for deciding the tax character of a foreign taxpayer is the 183-day rule, which means a person who physically presented 183 days and more in this country in a taxable year will be classified as a character of a tax resident and shall be withhold as such (5%) from the day of acquisition.  On the other hand, a person who hasn’t spent more than 183 days in a year is considered a non-resident and his withholding rate will be fixed at 18%.  However, any over withheld can be claimed back by filing Individual income tax return with the national tax administration through a refund procedure.

Will the salaries from extra duty assignments be taxed? If so, are any extra duty assignment salaries exempt from the tax?

According to the Income Tax, all the income should be taxed. If you have father questions, the following numbers is available to reply,886-2-23113899 Ext. 1130 (Foreign Taxpayers’ Section of Taipei National Tax Administration, Ministry of Finance). We still ask for the list.

I am on a tight budget due to financial obligations in America, and I came to work here this school year not expecting to pay any taxes. What is being done this year to help anyone who is negatively impacted by this tax? Will you do a retroactive salary increase of five percent this year?

Articles 4, 17 and 126 of the Income Tax Act amended and promulgated on January 19, 2011. The emendation starts a policy that the military and the teachers and staff in the kindergarten, elementary and Junior high school should pay the income taxes since 2012. The increasing of the salary, MOE is still working on it.

專案外師是否須申報2011年的所得稅,聲明沒有欠繳?

不用,專案外師無須申報2011年的所得稅。

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