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外籍人士稅務專欄 English
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
9) 外僑在臺居留期間超過90天其自國外雇主取得勞務報酬應如何申報綜合所得稅? English

外僑在該居留期間於我國境內提供勞務,而自國外雇主取得之勞務報酬,應全數合併報繳綜合所得稅。其自國外雇主取得之勞務報酬數額,可憑當地稅務機關、合格會計師或公證人簽證之證明文件(會計師及公證人應同時檢附開業證件影本) ,送居留所在地國稅局以憑認定。外僑自國外雇主取得之外幣勞務報酬,應按該年度之單位外幣與新臺幣之平均兌換金額計算。96年度之兌換金額為:
  • 美元:32.7716
  • 港幣:4.1772
  • 加幣:30.7991
  • 日圓:0.2778
  • 韓圜:0.0326
  • 歐元:45.0191
  • 澳幣:27.5608
  • 英鎊:65.6225
  • 新加坡幣:21.7708
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