oca-ocb-l10n_asia-pacific/odoo-bringout-oca-ocb-l10n_tw/l10n_tw/data/template/account.tax-tw.csv

1	id	name	sequence	description	invoice_label	type_tax_use	tax_scope	amount_type	amount	tax_group_id	is_withholding_tax_on_payment	repartition_line_ids/factor_percent	repartition_line_ids/repartition_type	repartition_line_ids/document_type	repartition_line_ids/account_id	repartition_line_ids/tag_ids	active	description@zh_TW	fiscal_position_ids	original_tax_ids	country_id
2	l10n_tw_tax_sale_5_tr_vat	5% TR VAT		5% VAT - Triplicate Invoices / E-invoices	5%	sale		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		T VAT 1	True	5% VAT - 三聯式發票、電子計算機發票	l10n_tw_fiscal_position_b2b_customer_triplicate	l10n_tw_tax_sale_5_dr_vat	base.tw
3												100	tax	invoice	l10n_tw_account_2281	T VAT 2
4													base	refund		T VAT 17
5												100	tax	refund	l10n_tw_account_2281	T VAT 18
6	l10n_tw_tax_sale_5_cr_t_vat	5% CR T VAT		5% VAT - Triplicate Cash Register / E-invoices	5%	sale		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		CR T VAT 5	True	5% VAT - 收銀機發票(三聯式)及電子發票	l10n_tw_fiscal_position_b2b_customer_cash_register	l10n_tw_tax_sale_5_dr_vat	base.tw
7												100	tax	invoice	l10n_tw_account_2281	CR T VAT 6
8													base	refund		T VAT 17
9												100	tax	refund	l10n_tw_account_2281	T VAT 18
10	l10n_tw_tax_sale_5_dr_vat	5% DR VAT		5% VAT - Duplicate Invoices / Cash Register (Duplicate)	5%	sale		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		D VAT 9	True	5% VAT - 二聯式發票、收銀機發票(二聯式)	l10n_tw_fiscal_position_b2c_customer_duplicate	l10n_tw_tax_sale_5_tr_vat,l10n_tw_tax_sale_5_cr_t_vat	base.tw
11												100	tax	invoice	l10n_tw_account_2281	D VAT 10
12													base	refund		T VAT 17
13												100	tax	refund	l10n_tw_account_2281	T VAT 18
14	l10n_tw_tax_sale_5_d_vat	5% D VAT		5% VAT - Deemed Sales	5%	sale		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		NI VAT 13	True	5% VAT - 免用發票	l10n_tw_fiscal_position_deemed_sales	l10n_tw_tax_sale_5_tr_vat,l10n_tw_tax_sale_5_cr_t_vat,l10n_tw_tax_sale_5_dr_vat,l10n_tw_tax_sale_5_vat_fa	base.tw
15												100	tax	invoice	l10n_tw_account_2281	NI VAT 14
16													base	refund		T VAT 18
17												100	tax	refund	l10n_tw_account_2281	NI VAT 14
18	l10n_tw_tax_sale_5_vat_fa	5% VAT FA		5% VAT F A - Sale of Fixed Asset	5%	sale		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		T VAT FA 27||T VAT 1	True	5% VAT F A - 固定資產出售			base.tw
19												100	tax	invoice	l10n_tw_account_2281	T VAT 2
20													base	refund		T VAT FA 27||T VAT 17
21												100	tax	refund	l10n_tw_account_2281	T VAT 18
22	l10n_tw_tax_sale_0_tr_vat	0% TR VAT		0% VAT - Triplicate Invoices / E-invoices	0%	sale		percent	0	l10n_tw_tax_group_0_vat	False		base	invoice		T VAT 3	True	0% VAT - 三聯式發票、電子計算機發票	l10n_tw_fiscal_position_b2b_customer_triplicate,l10n_tw_fiscal_position_export_sales	l10n_tw_tax_sale_0_dr_vat,l10n_tw_tax_sale_5_tr_vat	base.tw
23												100	tax	invoice	l10n_tw_account_2281
24													base	refund		Z VAT 19
25												100	tax	refund	l10n_tw_account_2281
26	l10n_tw_tax_sale_0_cr_t_vat	0% CR T VAT		0% VAT - Triplicate Cash Register / E-invoices	0%	sale		percent	0	l10n_tw_tax_group_0_vat	False		base	invoice		CR T VAT 7	True	0% VAT - 收銀機發票(三聯式)及電子發票	l10n_tw_fiscal_position_b2b_customer_cash_register,l10n_tw_fiscal_position_export_sales	l10n_tw_tax_sale_0_dr_vat,l10n_tw_tax_sale_5_cr_t_vat	base.tw
27												100	tax	invoice	l10n_tw_account_2281
28													base	refund		Z VAT 19
29												100	tax	refund	l10n_tw_account_2281
30	l10n_tw_tax_sale_0_dr_vat	0% DR VAT		0% VAT - Duplicate Invoices / Cash Register (Duplicate)	0%	sale		percent	0	l10n_tw_tax_group_0_vat	False		base	invoice		D VAT 11	True	0% VAT - 二聯式發票、收銀機發票(二聯式)	l10n_tw_fiscal_position_b2c_customer_duplicate,l10n_tw_fiscal_position_export_sales	l10n_tw_tax_sale_0_tr_vat,l10n_tw_tax_sale_0_cr_t_vat,l10n_tw_tax_sale_5_dr_vat	base.tw
31												100	tax	invoice	l10n_tw_account_2281
32													base	refund		Z VAT 19
33												100	tax	refund	l10n_tw_account_2281
34	l10n_tw_tax_sale_0_d_vat	0% D VAT		0% VAT - Deemed Sales	0%	sale		percent	0	l10n_tw_tax_group_0_vat	False		base	invoice		NI VAT 15	False	0% VAT - 免用發票			base.tw
35												100	tax	invoice	l10n_tw_account_2281
36													base	refund		Z VAT 19
37												100	tax	refund	l10n_tw_account_2281
38	l10n_tw_tax_sale_tr_vat_exempt	TR VAT Exempt		VAT Exempt - Triplicate Invoices / E-invoices	VAT Exempt	sale		percent	0	l10n_tw_tax_group_vat_exempt	False		base	invoice		T VAT 4	True	免徵增值稅 - 三聯式發票、電子計算機發票	l10n_tw_fiscal_position_b2b_customer_triplicate	l10n_tw_tax_sale_dr_vat_exempt	base.tw
39												100	tax	invoice
40													base	refund		VAT EX 20
41												100	tax	refund
42	l10n_tw_tax_sale_cr_t_vat_exempt	CR T VAT Exempt		VAT Exempt - Triplicate Cash Register / E-invoices	VAT Exempt	sale		percent	0	l10n_tw_tax_group_vat_exempt	False		base	invoice		CR T VAT 8	True	免徵增值稅 - 收銀機發票(三聯式)及電子發票	l10n_tw_fiscal_position_b2b_customer_cash_register	l10n_tw_tax_sale_dr_vat_exempt	base.tw
43												100	tax	invoice
44													base	refund		VAT EX 20
45												100	tax	refund
46	l10n_tw_tax_sale_dr_vat_exempt	DR VAT Exempt		VAT Exempt - Duplicate Invoices / Cash Register (Duplicate)	VAT Exempt	sale		percent	0	l10n_tw_tax_group_vat_exempt	False		base	invoice		D VAT 12	True	免徵增值稅 - 二聯式發票、收銀機發票(二聯式)	l10n_tw_fiscal_position_b2c_customer_duplicate	l10n_tw_tax_sale_tr_vat_exempt,l10n_tw_tax_sale_cr_t_vat_exempt	base.tw
47												100	tax	invoice
48													base	refund		VAT EX 20
49												100	tax	refund
50	l10n_tw_tax_sale_d_vat_exempt	D VAT Exempt		VAT Exempt - Deemed Sales	VAT Exempt	sale		percent	0	l10n_tw_tax_group_vat_exempt	False		base	invoice		NI VAT 16||VAT EX 20	True	免徵增值稅 - 免用發票	l10n_tw_fiscal_position_deemed_sales	l10n_tw_tax_sale_tr_vat_exempt,l10n_tw_tax_sale_cr_t_vat_exempt,l10n_tw_tax_sale_dr_vat_exempt	base.tw
51												100	tax	invoice
52													base	refund		VAT EX 20
53												100	tax	refund
54	l10n_tw_tax_sale_0_zr_bonded_area	0% ZR Bonded Area		0% - Bonded Area Sales	0%	sale		percent	0	l10n_tw_tax_group_0_vat	False		base	invoice		T VAT 3||VAT 82	True	0% EX F A - 保稅區銷售	l10n_tw_fiscal_position_deemed_sales,l10n_tw_fiscal_position_bonded_zone_area_sales	l10n_tw_tax_sale_0_tr_vat,l10n_tw_tax_sale_0_cr_t_vat,l10n_tw_tax_sale_0_dr_vat,l10n_tw_tax_sale_5_dr_vat,l10n_tw_tax_sale_0_dr_vat,l10n_tw_tax_sale_0_dr_vat,l10n_tw_tax_sale_dr_vat_exempt,l10n_tw_tax_sale_dr_vat_exempt,l10n_tw_tax_sale_5_tr_vat,l10n_tw_tax_sale_5_cr_t_vat,l10n_tw_tax_sale_0_tr_vat,l10n_tw_tax_sale_0_cr_t_vat,l10n_tw_tax_sale_tr_vat_exempt,l10n_tw_tax_sale_cr_t_vat_exempt,	base.tw
55												100	tax	invoice
56													base	refund		Z VAT 19||VAT 82
57												100	tax	refund
58	l10n_tw_tax_sale_vat_exempt_sale_of_land	VAT Exempt Sale of Land		VAT Exempt - Sale of Land	VAT Exempt	sale		percent	0	l10n_tw_tax_group_vat_exempt	False		base	invoice		T VAT LD 26||T VAT 4	True	免徵增值稅 - 土地出售			base.tw
59												100	tax	invoice
60													base	refund		T VAT LD 26||VAT EX 20
61												100	tax	refund
62	l10n_tw_tax_sale_25_gbrt	25% GBRT		25% GBRT / Special Dining Industry	25%	sale		percent	25	l10n_tw_tax_group_25_non_vat	True		base	invoice		GBRT 52	False	特種稅額 - 25% 特種飲食業			base.tw
63												100	tax	invoice	l10n_tw_account_6771	GBRT 53
64													base	refund		GBRT 63
65												100	tax	refund	l10n_tw_account_6771	GBRT 64
66	l10n_tw_tax_sale_15_gbrt	15% GBRT		15% GBRT / Special Dining Industry	15%	sale		percent	15	l10n_tw_tax_group_15_non_vat	True		base	invoice		GBRT 54	False	特種稅額 - 15% 特種飲食業			base.tw
67												100	tax	invoice	l10n_tw_account_6771	GBRT 55
68													base	refund		GBRT 63
69												100	tax	refund	l10n_tw_account_6771	GBRT 64
70	l10n_tw_tax_sale_5_gbrt	5% GBRT		5% GBRT / Banking & Insurance Core Revenue	5%	sale		percent	5	l10n_tw_tax_group_5_non_vat	True		base	invoice		GBRT 84	False	特種稅額 - 5% 銀行業、保險業經營銀行、保險本業收入			base.tw
71												100	tax	invoice	l10n_tw_account_6771	GBRT 85
72													base	refund		GBRT 63
73												100	tax	refund	l10n_tw_account_6771	GBRT 64
74	l10n_tw_tax_sale_2_gbrt	2% GBRT		2% GBRT / Other Financial Core Revenue	2%	sale		percent	2	l10n_tw_tax_group_2_non_vat	True		base	invoice		GBRT 56	True	特種稅額 - 2% 銀行業、保險業及信託投資業經營前項以外專屬金融本業入			base.tw
75												100	tax	invoice	l10n_tw_account_6771	GBRT 57
76													base	refund		GBRT 63
77												100	tax	refund	l10n_tw_account_6771	GBRT 64
78	l10n_tw_tax_sale_5_gbrt_nc	5% GBRT NC		5% GBRT / Non-core Business Revenue	5%	sale		percent	5	l10n_tw_tax_group_5_non_vat	True		base	invoice		GBRT 58	False	特種稅額 - 5% 非專屬本業收入			base.tw
79												100	tax	invoice	l10n_tw_account_6771
80													base	refund		GBRT 63
81												100	tax	refund	l10n_tw_account_6771
82	l10n_tw_tax_sale_1_gbrt	1% GBRT		1% GBRT / Small Business Entities, Reinsurance and other core revenues	1%	sale		percent	1	l10n_tw_tax_group_1_non_vat	True		base	invoice		GBRT 60	False	特種稅額 - 1% 再保收入			base.tw
83												100	tax	invoice	l10n_tw_account_6771	GBRT 61
84													base	refund		GBRT 63
85												100	tax	refund	l10n_tw_account_6771	GBRT 64
86	l10n_tw_tax_purchase_5_vat_pc_uid	5% VAT PC UID		5% VAT P C - Unified Invoice Deduction	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 28	True	5% VAT P C - 統一發票抵扣	l10n_tw_fiscal_position_purchases_unified_invoices	l10n_tw_tax_purchase_5_vat_pc_tr,l10n_tw_tax_purchase_5_vat_pc_otbd	base.tw
87												100	tax	invoice	l10n_tw_account_1481	P VAT 29
88													base	refund		P VAT 40
89												100	tax	refund	l10n_tw_account_1481	P VAT 41
90	l10n_tw_tax_purchase_5_vat_fa_uid	5% VAT FA UID		5% VAT FA - Unified Invoice Deduction	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 30	True	5% VAT FA - 統一發票抵扣	l10n_tw_fiscal_position_purchases_unified_invoices	l10n_tw_tax_purchase_5_vat_fa_tr,l10n_tw_tax_purchase_5_vat_fa_otbd	base.tw
91												100	tax	invoice	l10n_tw_account_1481	P VAT 31
92													base	refund		P VAT 42
93												100	tax	refund	l10n_tw_account_1481	P VAT 43
94	l10n_tw_tax_purchase_5_vat_pc_tr	5% VAT PC TR		5% VAT P C - Triplicate Cash Register Invoice Credit	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 32	True	5% VAT P C - 三聯收銀機發票貸記	l10n_tw_fiscal_position_purchases_triplicate_cash_register	l10n_tw_tax_purchase_5_vat_pc_uid,l10n_tw_tax_purchase_5_vat_pc_otbd	base.tw
95												100	tax	invoice	l10n_tw_account_1481	P VAT 33
96													base	refund		P VAT 40
97												100	tax	refund	l10n_tw_account_1481	P VAT 41
98	l10n_tw_tax_purchase_5_vat_fa_tr	5% VAT FA TR		5% VAT F A - Triplicate Cash Register Invoice Credit	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 34	True	5% VAT FA - 三聯收銀機發票貸記	l10n_tw_fiscal_position_purchases_triplicate_cash_register	l10n_tw_tax_purchase_5_vat_fa_uid,l10n_tw_tax_purchase_5_vat_fa_otbd	base.tw
99												100	tax	invoice	l10n_tw_account_1481	P VAT 35
100													base	refund		P VAT 42
101												100	tax	refund	l10n_tw_account_1481	P VAT 43
102	l10n_tw_tax_purchase_5_vat_pc_otbd	5% VAT PC OTBD		5% VAT P C - Other Tax-Bearing Documents	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 36	True	5% VAT P C - 其他稅務文件	l10n_tw_fiscal_position_purchases_duplicate_cash_register	l10n_tw_tax_purchase_5_vat_pc_tr,l10n_tw_tax_purchase_5_vat_pc_uid	base.tw
103												100	tax	invoice	l10n_tw_account_1481	P VAT 37
104													base	refund		P VAT 40
105												100	tax	refund	l10n_tw_account_1481	P VAT 41
106	l10n_tw_tax_purchase_5_vat_fa_otbd	5% VAT FA OTBD		5% VAT F A - Other Tax-Bearing Documents	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 38	True	5% VAT FA -其他稅務文件	l10n_tw_fiscal_position_purchases_duplicate_cash_register	l10n_tw_tax_purchase_5_vat_fa_tr,l10n_tw_tax_purchase_5_vat_fa_uid	base.tw
107												100	tax	invoice	l10n_tw_account_1481	P VAT 39
108													base	refund		P VAT 42
109												100	tax	refund	l10n_tw_account_1481	P VAT 43
110	l10n_tw_tax_purchase_5_vat_pc_cvc	5% VAT PC CVC		5% VAT P C - Customs VAT Certificate	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 78	True	5% VAT P C - 海關增值稅證明			base.tw
111												100	tax	invoice	l10n_tw_account_1481	P VAT 79
112													base	refund		P VAT 40
113												100	tax	refund	l10n_tw_account_1481	P VAT 41
114	l10n_tw_tax_purchase_5_vat_fa_cvc	5% VAT FA CVC		5% VAT F A - Customs VAT Certificate	5%	purchase		percent	5	l10n_tw_tax_group_5_vat	False		base	invoice		P VAT 80	True	5% VAT F A - 海關增值稅證明			base.tw
115												100	tax	invoice	l10n_tw_account_1481	P VAT 81
116													base	refund		P VAT 42
117												100	tax	refund	l10n_tw_account_1481	P VAT 43
118	l10n_tw_tax_purchase_imported_goods	Imported Goods		0% Imported Tax-Exempt Goods	Imported Goods	purchase		percent	0	l10n_tw_tax_group_vat_exempt	False		base	invoice		P VAT EX 73	True	0%進口免稅商品	l10n_tw_fiscal_position_0_imported_goods	l10n_tw_tax_purchase_5_vat_pc_uid,l10n_tw_tax_purchase_5_vat_fa_uid,l10n_tw_tax_purchase_5_vat_pc_tr,l10n_tw_tax_purchase_5_vat_fa_tr,l10n_tw_tax_purchase_5_vat_pc_otbd,l10n_tw_tax_purchase_5_vat_fa_otbd,l10n_tw_tax_purchase_5_vat_pc_cvc,l10n_tw_tax_purchase_5_vat_fa_cvc	base.tw
119												100	tax	invoice
120													base	refund		P VAT EX 73
121												100	tax	refund
122	l10n_tw_tax_purchase_foreign_services	Foreign Services		0% Purchases of Foreign Services	Foreign Services	purchase		percent	0	l10n_tw_tax_group_vat_exempt	False		base	invoice		P VAT EX 74	True	0% 外國服務採購	l10n_tw_fiscal_position_0_purchase_of_foreign_services	l10n_tw_tax_purchase_5_vat_pc_uid,l10n_tw_tax_purchase_5_vat_fa_uid,l10n_tw_tax_purchase_5_vat_pc_tr,l10n_tw_tax_purchase_5_vat_fa_tr,l10n_tw_tax_purchase_5_vat_pc_otbd,l10n_tw_tax_purchase_5_vat_fa_otbd,l10n_tw_tax_purchase_5_vat_pc_cvc,l10n_tw_tax_purchase_5_vat_fa_cvc	base.tw
123												100	tax	invoice	l10n_tw_account_1481
124													base	refund		P VAT EX 74
125												100	tax	refund	l10n_tw_account_1481
126	l10n_tw_tax_purchase_pc_exempt_domestic_purchases	PC Exempt Domestic Purchases		VAT Exempt Domestic Purchases - Use for Land, Rice, Water, Hospital bills.	Exempt Dom	purchase		percent	0	l10n_tw_tax_group_vat_exempt	True		base	invoice		EX DOM PC	True	適用於：土地、未經加工農產品(如稻米)、灌溉用水、醫療勞務收據。			base.tw
127												100	tax	invoice
128													base	refund		EX DOM PC
129												100	tax	refund
130	l10n_tw_tax_purchase_fa_exempt_domestic_purchases	FA Exempt Domestic Purchases		VAT Exempt Domestic Purchases - Use for Land, Rice, Water, Hospital bills.	Exempt Dom	purchase		percent	0	l10n_tw_tax_group_vat_exempt	True		base	invoice		EX DOM FA	True	適用於：土地、未經加工農產品(如稻米)、灌溉用水、醫療勞務收據。			base.tw
131												100	tax	invoice
132													base	refund		EX DOM FA
133												100	tax	refund
134	l10n_tw_tax_purchase_pc_non_deductible_vat	PC Non Deductible VAT		PC Non Deductible VAT	Non-Deductible	purchase		percent	5	l10n_tw_tax_group_vat_exempt	True		base	invoice		ND VAT PC	True	不得扣抵進項稅額			base.tw
135												100	tax	invoice
136													base	refund		ND VAT PC
137												100	tax	refund
138	l10n_tw_tax_purchase_fa_non_deductible_vat	FA Non Deductible VAT		FA Non Deductible VAT	Non-Deductible	purchase		percent	5	l10n_tw_tax_group_vat_exempt	True		base	invoice		ND VAT FA	True	不得扣抵進項稅額			base.tw
139												100	tax	invoice
140													base	refund		ND VAT FA
141												100	tax	refund
142	l10n_tw_tax_purchase_1_fic_gbrt	1% FIC GBRT		1% GBRT / Reinsurance Premium Income for Foreign Insurance Companies	1%	purchase		percent	1	l10n_tw_tax_group_1_non_vat	True		base	invoice		GBRT 67	False	特種稅額 - 1% 外國保險業再保費收入			base.tw
143												100	tax	invoice	l10n_tw_account_6771	GBRT 68
144													base	refund		GBRT 67
145												100	tax	refund	l10n_tw_account_6771	GBRT 68
146	l10n_tw_tax_purchase_2_art_11_gbrt	2% ART 11 GBRT		2% GBRT / Services related to the Core Business under Article 11 (excluding core banking/insurance business income)	25	purchase		percent	2	l10n_tw_tax_group_2_non_vat	True		base	invoice		GBRT 69	True	特種稅額 - 2% 第11條各業專屬本業勞務(不含銀行業、保險業經營銀行、保險本業收入)			base.tw
147												100	tax	invoice	l10n_tw_account_6771	GBRT 70
148													base	refund		GBRT 69
149												100	tax	refund	l10n_tw_account_6771	GBRT 70
150	l10n_tw_tax_purchase_5_sbe_gbrt	5% SBE GBRT		5% GBRT / Small Business Entities, Reinsurance and other core revenues	5%	purchase		percent	5	l10n_tw_tax_group_5_non_vat	True		base	invoice		GBRT 71	False	特種稅額 - 5% 其他(含銀行業、保險業經營銀行、保險本業收入)			base.tw
151												100	tax	invoice	l10n_tw_account_6771	GBRT 72
152													base	refund		GBRT 71
153												100	tax	refund	l10n_tw_account_6771	GBRT 72
154	l10n_tw_tax_purchase_21_d_wht	21% D WHT		21% R - Dividends (Profit-seeking enterprise)	21%	purchase		percent	-21	l10n_tw_tax_group_21_r_wht	True		base	invoice			False	21% R - 總機構在境外之營利事業			base.tw
155												100	tax	invoice	l10n_tw_account_2282
156													base	refund
157												100	tax	refund	l10n_tw_account_2282
158	l10n_tw_tax_purchase_10_pf_wht	10% PF WHT		10% R - Professional Fees	10%	purchase		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R- 執行業務報酬			base.tw
159												100	tax	invoice	l10n_tw_account_2282
160													base	refund
161												100	tax	refund	l10n_tw_account_2282
162	l10n_tw_tax_purchase_10_i_wht	10% I WHT		10% R - Interests	10%	purchase		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 利息			base.tw
163												100	tax	invoice	l10n_tw_account_2282
164													base	refund
165												100	tax	refund	l10n_tw_account_2282
166	l10n_tw_tax_purchase_10_r_wht	10% R WHT		10% R - Rentals	10%	purchase		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 租金			base.tw
167												100	tax	invoice	l10n_tw_account_2282
168													base	refund
169												100	tax	refund	l10n_tw_account_2282
170	l10n_tw_tax_purchase_10_ry_wht	10% RY WHT		10% R - Royalties	10%	purchase		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 權利金			base.tw
171												100	tax	invoice	l10n_tw_account_2282
172													base	refund
173												100	tax	refund	l10n_tw_account_2282
174	l10n_tw_tax_purchase_10_p_wht	10% P WHT		10% R - Prizes or awards won from skills competitions or by chance	10%	purchase		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 競技競賽機會中獎之獎金或給與			base.tw
175												100	tax	invoice	l10n_tw_account_2282
176													base	refund
177												100	tax	refund	l10n_tw_account_2282
178	l10n_tw_tax_purchase_10_oi_wht	10% OI WHT		10% R - Other income, income from structured products	10%	purchase		percent	-10	l10n_tw_tax_group_20_r_wht	True		base	invoice			False	10% R - 其他所得, 結構型商品交易之所得			base.tw
179												100	tax	invoice	l10n_tw_account_2282
180													base	refund
181												100	tax	refund	l10n_tw_account_2282
182	l10n_tw_tax_purchase_20_oi_wht	20% OI WHT		20% R - Other income, rewards for the informer	20%	purchase		percent	-20	l10n_tw_tax_group_20_r_wht	True		base	invoice			False	20% R - 其他所得, 告發或檢舉獎金			base.tw
183												100	tax	invoice	l10n_tw_account_2282
184													base	refund
185												100	tax	refund	l10n_tw_account_2282
186	l10n_tw_tax_purchase_20_>5000nt_p_wht	20% >5000NT P WHT		20% R - > 5000NT prizes or awards won from skills competitions or by chance	20%	purchase		percent	-20	l10n_tw_tax_group_20_r_wht	True		base	invoice			False	20% R - 5,000元以上者全額扣繳20%			base.tw
187												100	tax	invoice	l10n_tw_account_2282
188													base	refund
189												100	tax	refund	l10n_tw_account_2282
190	l10n_tw_tax_purchase_5_sw_wht	5% SW WHT		5% R - Salaries & Wages	5%	purchase		percent	-5	l10n_tw_tax_group_5_r_wht	True		base	invoice			False	5% R - 薪資			base.tw
191												100	tax	invoice	l10n_tw_account_2282
192													base	refund
193												100	tax	refund	l10n_tw_account_2282
194	l10n_tw_tax_purchase_6_pn_wht	6% PN WHT		6% R - Pension Income	6%	purchase		percent	-6	l10n_tw_tax_group_6_r_wht	True		base	invoice			False	6% R - 退職所得			base.tw
195												100	tax	invoice	l10n_tw_account_2282
196													base	refund
197												100	tax	refund	l10n_tw_account_2282
198	l10n_tw_tax_purchase_10_fp_wht	10% FP WHT		10% R - Other Income, Various Income / Foreign Platform Operator	10%	purchase		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 其他所得, 外國平台營運商			base.tw
199												100	tax	invoice	l10n_tw_account_2282
200													base	refund
201												100	tax	refund	l10n_tw_account_2282
202	l10n_tw_tax_purchase_20_nr_g_wht	20% NR G WHT		20% NR - General (Professional fees < NT$5000, Interests etc.)	20%	purchase		percent	-20	l10n_tw_tax_group_20_nr_wht	True		base	invoice			False	20% NR - 一般（專業費用<新台幣5,000元、利息等）			base.tw
203												100	tax	invoice
204													base	refund
205												100	tax	refund
206	l10n_tw_tax_purchase_21_nr_d_wht	21% NR D WHT		21% NR - Dividends (Profit-seeking enterprise)	21%	purchase		percent	-21	l10n_tw_tax_group_21_nr_wht	True		base	invoice			False	21% R - 總機構在境外之營利事業			base.tw
207												100	tax	invoice
208													base	refund
209												100	tax	refund
210	l10n_tw_tax_purchase_18_nr_sw_wht	18% NR SW WHT		18% NR - Salaries & Wages, Pension Income	18%	purchase		percent	-18	l10n_tw_tax_group_18_nr_wht	True		base	invoice			False	18% NR - 薪資、退休金收入			base.tw
211												100	tax	invoice
212													base	refund
213												100	tax	refund
214	l10n_tw_tax_purchase_15_nr_int_wht	15% NR INT WHT		15% NR - Interests from short-term commercial papers etc.	15%	purchase		percent	-15	l10n_tw_tax_group_15_nr_wht	True		base	invoice			False	15% NR - 短期商業票據等的利息。			base.tw
215												100	tax	invoice
216													base	refund
217												100	tax	refund
218	l10n_tw_tax_purchase_45_nr_cg_wht	45% NR CG WHT		45% NR - Capital Gain (< 2 years)	45%	purchase		percent	-45	l10n_tw_tax_group_45_nr_wht	True		base	invoice			False	45% NR - 資本利得（< 2 年）			base.tw
219												100	tax	invoice
220													base	refund
221												100	tax	refund
222	l10n_tw_tax_purchase_35_nr_cg_wht	35% NR CG WHT		35% NR - Capital Gain (> 2 years)	35%	purchase		percent	-35	l10n_tw_tax_group_35_nr_wht	True		base	invoice			False	35% NR - 資本利得（> 2年）			base.tw
223												100	tax	invoice
224													base	refund
225												100	tax	refund
226	l10n_tw_tax_purchase_20_nr_inc_wht	20% NR INC WHT		20% NR - Income paid to foreign profit-seeking enterprises	20%	purchase		percent	-20	l10n_tw_tax_group_20_nr_wht	True		base	invoice			False	20% NR - 支付給外國營利企業的收入			base.tw
227												100	tax	invoice
228													base	refund
229												100	tax	refund
230	l10n_tw_tax_sale_21_nr_d_wht	21% NR D WHT		21% NR - Dividends (Profit-seeking enterprise)	21%	sale		percent	-21	l10n_tw_tax_group_21_r_wht	True		base	invoice			False	21% R - 總機構在境外之營利事業			base.tw
231												100	tax	invoice	l10n_tw_account_1482
232													base	refund
233												100	tax	refund	l10n_tw_account_1482
234	l10n_tw_tax_sale_10_r_pf_wht	10% R PF WHT		10% R - Professional Fees	10%	sale		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R- 執行業務報酬			base.tw
235												100	tax	invoice	l10n_tw_account_1482
236													base	refund
237												100	tax	refund	l10n_tw_account_1482
238	l10n_tw_tax_sale_10_r_int_wht	10% R INT WHT		10% R - Interests	10%	sale		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 利息			base.tw
239												100	tax	invoice	l10n_tw_account_1482
240													base	refund
241												100	tax	refund	l10n_tw_account_1482
242	l10n_tw_tax_sale_10_r_r_wht	10% R R WHT		10% R - Rentals	10%	sale		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 租金			base.tw
243												100	tax	invoice	l10n_tw_account_1482
244													base	refund
245												100	tax	refund	l10n_tw_account_1482
246	l10n_tw_tax_sale_10_r_ry_wht	10% R RY WHT		10% R - Royalties	10%	sale		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 權利金			base.tw
247												100	tax	invoice	l10n_tw_account_1482
248													base	refund
249												100	tax	refund	l10n_tw_account_1482
250	l10n_tw_tax_sale_10_r_p_wht	10% R P WHT		10% R - Prizes or awards won from skills competitions or by chance	10%	sale		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 競技競賽機會中獎之獎金或給與			base.tw
251												100	tax	invoice	l10n_tw_account_1482
252													base	refund
253												100	tax	refund	l10n_tw_account_1482
254	l10n_tw_tax_sale_10_r_oi_wht	10% R OI WHT		10% R - Other income, income from structured products	10%	sale		percent	-10	l10n_tw_tax_group_20_r_wht	True		base	invoice			False	10% R - 其他所得, 結構型商品交易之所得			base.tw
255												100	tax	invoice	l10n_tw_account_1482
256													base	refund
257												100	tax	refund	l10n_tw_account_1482
258	l10n_tw_tax_sale_20_r_oi_wht	20% R OI WHT		20% R - Other income, rewards for the informer	20%	sale		percent	-20	l10n_tw_tax_group_20_r_wht	True		base	invoice			False	20% R - 其他所得, 告發或檢舉獎金			base.tw
259												100	tax	invoice	l10n_tw_account_1482
260													base	refund
261												100	tax	refund	l10n_tw_account_1482
262	l10n_tw_tax_sale_20_>5000nt_p_wht	20% >5000NT P WHT		20% R - > 5000NT prizes or awards won from skills competitions or by chance	20%	sale		percent	-20	l10n_tw_tax_group_20_r_wht	True		base	invoice			False	20% R - 5,000元以上者全額扣繳20%			base.tw
263												100	tax	invoice	l10n_tw_account_1482
264													base	refund
265												100	tax	refund	l10n_tw_account_1482
266	l10n_tw_tax_sale_5_r_sw_wht	5% R SW WHT		5% R - Salaries & Wages	5%	sale		percent	-5	l10n_tw_tax_group_5_r_wht	True		base	invoice			False	5% R - 薪資			base.tw
267												100	tax	invoice	l10n_tw_account_1482
268													base	refund
269												100	tax	refund	l10n_tw_account_1482
270	l10n_tw_tax_sale_6_r_pi_wht	6% R PI WHT		6% R - Pension Income	6%	sale		percent	-6	l10n_tw_tax_group_6_r_wht	True		base	invoice			False	6% R - 退職所得			base.tw
271												100	tax	invoice	l10n_tw_account_1482
272													base	refund
273												100	tax	refund	l10n_tw_account_1482
274	l10n_tw_tax_sale_10_r_oi_fp_wht	10% R OI FP WHT		10% R - Other Income, Foreign Platform Operator	10%	sale		percent	-10	l10n_tw_tax_group_10_r_wht	True		base	invoice			False	10% R - 其他所得, 外國平台營運商			base.tw
275												100	tax	invoice	l10n_tw_account_1482
276													base	refund
277												100	tax	refund	l10n_tw_account_1482