中英法規對照表

1. 所得稅法		1. Income Tax Act
1.1.	所得稅法施行細則	1.1.	Enforcement Rules of the Income Tax Act
1.2.	各類所得扣繳率標準	1.2.	The Standards of Withholding Rates for Various Incomes
1.3.	民間機構參與重大公共建設適用免納營利事業所得稅辦法	1.3.	Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Public Infrastructure Projects
1.4.	民間機構參與重大公共建設適用投資抵減辦法	1.4.	Regulations Governing Application of Investment Tax Credits to Private Institutions Participating in Public Infrastructure Projects
1.5.	民間機構參與重大公共建設營利事業股東適用投資抵減辦法	1.5.	Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Public Infrastructure Projects
1.6.	民間機構參與交通建設免納營利事業所得稅辦法	1.6.	Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects
1.7.	財政部稅務預先核釋作業要點	1.7.	Directions for the Implementation of Advance Tax Rulings
1.8.	所得基本稅額條例	1.8.	Income Basic Tax Act
1.9.	網路交易課徵營業稅及所得稅規範	1.9.	Directions on the Levy of Business Tax and Income Tax on Transactions over the Internet
1.10.	營利事業所得稅不合常規移轉訂價查核準則	1.10.	Regulations Governing of Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm
1.11.	有價證券交易所得計入個人基本所得額查核辦法	1.11.	Regulations Governing Assessment of Securities Transaction Income Includable in Individual Basic Income
1.12.	所得基本稅額條例施行細則	1.12.	Enforcement Rules of the Income Basic Tax Act
1.13.	民間機構參與交通建設適用投資抵減辦法	1.13.	Regulations Governing Application of Investment Credit to Private Participation in Transportation Infrastructure Projects
1.14.	外籍專業人士租稅優惠之適用範圍	1.14.	The Scope of Application for Tax Preferences Provided to Foreign Professionals
1.15.	會計師代理所得稅事務辦法	1.15.	Regulations Governing Certified Public Accountants Acting as Income Tax Agents
1.16.	外國營利事業收取製造業技術服務業與發電業之權利金及技術服務報酬免稅案件審查原則	1.16.	Rules Governing the Applications for Exemption from Income Tax on Royalty and Technical Service Fees Collected by Foreign Profit-Seeking Enterprises from Manufacturing Industries, Technical Service Industries and Power-Generating Industry
2. 加值型及非加值型營業稅法		2. Value-added and Non-value-added Business Tax Act
2.1.	加值型及非加值型營業稅法施行細則	2.1.	Enforcement Rules of Value-added and Non-value-added Business Tax Act
2.2.	修正營業稅法實施注意事項	2.2.	Directions for the Enforcement of the Amended Business Tax Act
2.3.	兼營營業人營業稅額計算辦法	2.3.	Regulations for the Computation of Business Tax for Dual-Status Business Entities
2.4.	海關代徵營業稅稽徵作業手冊	2.4.	Directions for Collection of Business Tax by the Customs
2.5.	統一發票給獎辦法	2.5.	Uniform Invoice Award Regulations
2.6.	法院及海關拍賣或變賣貨物課徵營業稅作業要點	2.6.	Directions for Levying Business Tax on Goods Auctioned or Sold by Courts or Customs
2.7.	營業人以自動販賣機銷售貨物營業稅稽徵作業要點	2.7.	Directions for Levying Business Tax on Goods Sold from Vending Machines
2.8.	稽徵機關辦理營業人自行印製收銀機統一發票注意事項	2.8.	Directions for Competent Authorities to Supervise the Printing of Cash Register Uniform Invoices by Business Entities
2.9.	營業人使用收銀機辦法	2.9.	Regulations Governing the Use of Cash Register by Business Entities
2.10.	營業稅特種稅額查定辦法	2.10.	Regulations for Assessing Business Tax of Certain Business Entities
2.11.	離島免徵營業稅實施注意事項	2.11.	Directions for Business Tax Exemption on Offshore Islands
2.12.	攤販銷售額查定要點	2.12.	Directions for Assessing Sales Amounts of Street Vendors
2.13.	銀行保險業信託投資業證券業期貨業票券業及典當業經營非專屬本業收入範圍認定辦法	2.13.	Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses
2.14.	統一發票使用辦法	2.14.	Regulations Governing the Use of Uniform Invoices
2.15.	網路交易課徵營業稅及所得稅規範	2.15.	Directions on the Levy of Business Tax and Income Tax on Transactions over the Internet
3. 印花稅法		3. Stamp Tax Act
3.1.	印花稅法施行細則	3.1.	Enforcement Rules of Stamp Tax Act
4. 期貨交易稅條例		4. Futures Transaction Tax Act
5. 證券交易稅條例		5. Securities Transaction Tax Act
5.1.	證券交易稅條例實施注意事項	5.1.	Directions for Implementation of Securities Transaction Tax Act
6. 貨物稅條例		6. Commodity Tax Act
6.1.	貨物稅稽徵規則	6.1.	Regulations for the Collection of Commodity Tax
6.2.	中央系統型及汽車冷暖氣機貨物稅折算課徵辦法	6.2.	Regulations for Computing and Levying Commodity Tax for Central and Automobile Air Conditioning Systems
6.3.	軍用貨品貨物稅免稅辦法	6.3.	Regulations for Exemption of Commodity Tax on Goods for Military Use
7. 菸酒稅法		7. Tobacco and Alcohol Tax Act
7.1.	菸酒稅稽徵規則	7.1.	Regulations for the Collection of Tobacco and Alcohol Tax
8. 稅捐稽徵法		8. Tax Collection Act
8.1.	稅捐稽徵法施行細則	8.1.	Enforcement Rules of the Taxation Act
9. 記帳士法		9. Certified Public Bookkeepers Act
9.1.	記帳士證書核發辦法	9.1.	Rules Governing Issuance of Certificate of Public Bookkeeper
9.2.	記帳士懲戒委員會與懲戒覆審委員會組織及審議規則	9.2.	Organization and Operation Rules of Disciplinary Committee and Disciplinary Re-examination Committee of Certified Public Bookkeepers
10. 使用牌照稅法		10. Vehicle License Tax Act
11. 娛樂稅法		11. Amusement Tax Act
12. 遺產及贈與稅法		12. Estate and Gift Tax Act
12.1.	遺產及贈與稅法施行細則	12.1.	The Enforcement Rules of the Estate and Gift Tax Act
13. 土地稅法		13. Land Tax Act
13.1.	土地稅法施行細則	13.1.	The Enforcement Rules of the Land Tax Act
13.2.	土地稅減免規則	13.2.	Land Tax Reduction and Exemption Regulations
14. 地方稅法通則		14. The Act Governing Local Tax Regulations
15. 房屋稅條例		15. House Tax Act
16. 契稅條例		16. Deed Tax Act

新頒賦稅法令釋函檢索系統係以財政部各稅法令彙編印行後所新頒布之解釋函令為限（釋函內容由『賦稅署』負責提供及更新）。

如欲查詢財政部各稅法令彙編之解釋函令者，請至『稅制委員會』網站查詢法令建置之『法令彙編釋示函令檢索系統』查詢。