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稅務機關
稅務機關

一、國稅種類
  1. 所得稅:營利事業所得稅:係對營利事業之盈餘課徵之租稅。綜合所得稅:係對個人淨所得課徵之租稅。
  2. 遺產稅:係因死亡而發生財產所有權移轉時,所課徵之租稅。
  3. 贈與稅:係無償給與他人之財產(包括動產、不動產及其他財產價值之權利)之所為,所課徵之租稅。
  4. 貨物稅:係對貨物稅條例規定之特定貨物,於出廠或進口時,課徵之租稅。
  5. 證券交易稅:係對買賣有價證券,所課徵之租稅。
  6. 期貨交易稅:係對在中華民國境內從事期貨交易,所課徵之稅。
  7. 關稅:係一個國家對通過其國境之貨物,所課徵之租稅。
  8. 營業稅:係對國境內之公私營,或公私合營之事業及團體或組織,對外營業者,自製、批發、以至零售各階段發生之營業所為,所課徵之多階段銷售稅。
  9. 菸酒稅:係對國內產製或自國外進口菸酒,所徵收的稅款,稱為菸酒稅。
  10. 特種貨物及勞務稅:
    • 不動產(房屋、土地):在中華民國境銷內銷售持有期間在二年以內之房屋及其坐落基地或依法得核發建造執照之都市土地,除法律另有規定外,均應課徵特種貨物及勞務稅。
    • 高額消費貨物及勞務:凡在中華民國境內產製及進口達一定金額小客車、遊艇、飛機、直昇機及超輕型載具、保育類龜殼、玳瑁、珊瑚、象牙、毛皮及其產製品、家具等特種貨物,或銷售達一定金額之入會權利之特種勞務,除法律另有規定外,均應課徵特種貨物及勞務稅。
 
二、地方稅種類
  1. 印花稅:凡收受或代收銀錢收據、收款回執、解款條、取租簿、取租摺及付款簿等,所課徵之稅。
  2. 使用牌照稅:對使用於公共水陸道路供作公用,私用或軍用交通工具之機動車輛及船舶,所課徵之稅。
  3. 地價稅:已規定地價之土地,除依法課徵田賦者外,應課徵地價稅。
  4. 田賦:農業用地在作農業使用期間及與農業經營不可分離之土地,均課徵田賦。(停徵中)
  5. 土地增值稅:即土地規定地價後,就其土地自然漲價總數額,於土地所有權移轉時徵收,或於設定典權時預徵。
  6. 房屋稅:附著於土地之各種房屋及有關增加房屋使用價值之建築物。
  7. 契稅:不動產之買賣、承典、交換、贈與、分割或占有而取得所有權者,均應申報繳納契稅。
  8. 娛樂稅:依所收門票或收費額徵收。
 
三、稅務機關相關資訊
  1. 財政部稅務入口網  網站連結
  2. 財政部  網站連結
  3. 財政部賦稅署  網站連結
  4. 財政部電子申報繳稅服務網  網站連結
  5. 財政部台北國稅局  網站連結
  6. 財政部北區國稅局  網站連結
  7. 財政部中區國稅局  網站連結
  8. 財政部南區國稅局  網站連結
  9. 財政部高雄國稅局  網站連結
  10. 台北市稅捐稽徵處  網站連結
  11. 新北市稅捐稽徵處  網站連結
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