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AmCham Tax Seminar - 中華民國來源所得認定原則 Print
Hosted by AmCham Event
Date & Time: Wednesday, 31 March 2010, 09:00 — 11:00
Location: The Landis Taipei Hotel, Le Salon (2F) / 亞都麗緻大飯店
41 MinQuan East Road, Section 2, Taipei / 台北市民權東路二段41號


Committee Events

「中華民國來源所得認定原則」-

對於企業之影響、潛在風險及機會

SPEAKER

財政部臺北市國稅局局長 凌忠嫄

Joanne Ling, Director-general, Taipei National Tax Administration

COST Member: NT$950 - Non-member: NT$1,300

 

* This Seminar will be in Chinese.

 

隨著經濟發展國際化程度的提高,跨國交易愈趨頻繁,透過網際網路提供勞務之型態也越來越普及化,徵納雙方對於所得稅法第8條規定之中華民國來源所得認定,迭有爭議。為處理認定爭議,財政部於98年9月公佈之「所得稅法第八條規定中華民國來源所得認定原則」進一步釐清現行我國來源所得之認定標準,讓在我國進行營業活動之跨國公司的財務及稅務部門,得以遵循明確的規範。

為使商會會員公司清楚瞭解「所得稅法第八條規定中華民國來源所得認定原則」,並熟悉實務審查程序,本商會稅務委員會很榮幸邀請到財政部臺北市國稅局 凌忠嫄局長,解析中華民國來源所得認定原則之認定標準,並分享協助企業進行審查的實務經驗。


演講大綱如下:

  • 基本課稅原則
  • 中華民國來源所得分類
  • 來源所得認定原則之訂定目的
  • 來源所得認定原則
  • 非居住者納稅方式

About the Speaker

凌忠嫄女士,現任財政部臺北市國稅局局長。2003年擔任財政部賦稅署組長,負責中央及地方之賦稅法規及相關解釋令業務,於2004年升任財政部主任祕書,成為財政部歷來首位女性主任祕書,於2006年擔任財政部臺灣省北區國稅局局長,為我國財稅史上首位女性國稅局長。凌局長出身稅務系統,並擁有長達25年豐富專業稅務知識。她畢業於國立政治大學公共行政學系,擁有政治大學財政研究所碩士,美國哈佛大學法學院國際租稅班結業。


To cancel without penalty, written cancellation must be received by AmCham 24 hours before the event, or else full price of the event will be charged. Expense for any guests invited by an AmCham member will be billed to the member's account directly. Membership is on an individual basis. Non-member can only attend at non-member price.
CONTACT: Ms. Laura Kao PHONE: 02-2718-8226 ext 627 E-MAIL: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it

The registration is FULL. We have a waiting list for this event. If you are interested in being placed on the list, please contact Ms. Laura Kao at This e-mail address is being protected from spam bots, you need JavaScript enabled to view it , 2718-8226 #627

 

Registrations Available: Unlimited
Registration Deadline: Monday, 29 March 2010, 08:00

Registration Form

The registration period is over.

Event Payment

* Non-members whose companies are also non-members of AmCham may attend a maximum of three AmCham events.   
  
Payment for Members

Event billing will be sent to members at the end of each month. Expense for any guests invited by an AmCham member will be billed to member's account directly.

Payment for Non-Members

Non-members who are neither guests nor staff of members must complete the credit card form and fax it back to AmCham at (02) 2718-8182 prior to registered event.

Registration Cancellation

Written cancellation must be received by AmCham 24 hours before the event, or else full price of the event will be charged to member's account.

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