2021.7.25 by Stefan Huang(NTUB A. Professor) and Liang-Shen Simon Wang(MLNGT Master Student)
Before mid-May, 2021, Taiwan had kept good border control and enjoyed a stable situation. Since then, Taiwanese people endured two months of national so-called “soft-lockdown” in reaction to the surge which was caused by the variant of COVID19. During that period of time, Taiwan Ministry of Finance(MOF) has announced the following tax measures in order to relieve the pandemic-stricken enterprises, primarily the Small and Medium Size Enterprises(SMEs) in hospitality industries:
- Extend individual tax, corporate tax, and VAT filing periods for all taxpayers.
- Individuals and enterprises which suffer from significant economic impact caused by virus control may apply for installment payment in extended periods.
- Enterprises whose employees are required to take quarantine leave are eligible to deduct an extra 100% of these employees’ salary during the quarantine period.
- Sales tax relief for all small vendors starting from May, 2021.
- Enterprises may apply for Input VAT refund with a maximum of NT$300,000.
Taipei downtown under “voluntary lockdown”, photo credit to UDN news.
今年五月中之前，台灣邊境管控得宜，享受一段靜好的歲月，然而之後迎來兩個月的全國軟封城，以應對變種病毒的突然爆發。這段期間，台灣財政部也公告以下的稅務措施，紓困受到經濟衝擊的企業，最主要的對象是服務業的中小企業：
- 延長個人、企業所得稅與營業稅的申報期間；
- 個人或企業受到疫情管控嚴重打擊者，可申請分期與延期納稅；
- 防疫假期間中的企業員工，其薪資可以加倍減除；
- 自五月起減輕小規模營業人核定應納的銷售稅；
- 企業可以在三十萬元的範圍內，申請退還進項稅額。
(本文由台北商業大學黃士洲副教授及貿易實務法律暨談判碩士學位學程王良申碩士生一同寫作)
