For @yyy
Article 13 of Income Basic Tax Act
for who read chinese
非中華民國來源所得及香港澳門來源所得計入個人基本所得額申報及查核要點
On the website of National Taxation Bureau of Taipei Ministry of Finance
https://www.ntbt.gov.tw/etwmain/front/ETW118W/CON/1815/7479101553677013505?tagCode=
而基本稅額為基本所得額減除新臺幣(以下同)600萬元(自103年度起調整為670萬元)後之餘額乘以20%，因此，一申報戶的基本所得額在600萬元(自103年度起調整為670萬元)以下者，沒有繳納基本稅額的問題
https://www.ntbt.gov.tw/etwmain/front/ETW118W/CON/1690/5751241091877449729
I dont know us taxation, so you need to ask someone else.
But, can you perhaps sell the us pass trough entity to a e.g. hk registered ltd?
Yes (and they will also check it if you are flying from Taiwan to China.)
Also she will need a visa like stamp in the book. In my experience it has also always been single entry and took 15 days in the place of household registration each time. This means that every visit to China has to include 15 days in the hometown. It also means that you cant transfer flights in China, which reduces travel options.
I do not recall they checked the pink book in TW (and why would they, it has no legal existence in TW).
PRC immigration want to see it when you land. And if you don’t have it there is hassle.
Again it was in 2012 but the first time my wife landed in TW it was through HK and she had no pink book. She returned to mainland about a year after, through a direct flight and applied for it afterward.
Yea, we did the exact same, and got an earful on the way back when we landed, hauled into a side room, made to wait for hours, and a permanent flag on the electronic record. That was 2014.
Ah… Not nice. Not surprised as nothing related to TW is really standard.
This is very useful! Thank you!
Thanks. I guess I’m getting married again!
gosh if you make that sort of money to pay tax to the tune of usd 1300 per day. you should be able to find some good attorneys that are savvy with the tax laws both for the USA and Taiwan.
A lot of us only pay a whole lot less.
Yes, but what is the basis for that exemption to the income basic tax supposedly also applying to the income (non-basic) tax?
IBT aside, regular income tax still applies to worldwide income for residents, unless I’m missing something.
I think they are assuming that income basic tax > income tax, because their income that don’t need to be included for income tax calculation is a lot.
