多雲時晴::: Guide Tile2010/03/17(三)
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Tax departments in Kaohsiung city

There are three departments that undertake tax affairs in Kaohsiung city :
NATIONAL TAX ADMINISTRATION
  • The Tax Administration of Kaohsiung
  • Municipal Government acts for imposition of taxes
  • Value Added Tax

TAX ADMINISTRATION OF KAOHSIUNG MUNICIPAL GOVERNMENT
  • MINING LOT TAX
  • INCOME TAX
  • ESTATE TAX
  • GIFT TAX
  • COMMODITY TAX SECURITIES TRANSACTION TAX

KAOHSIUNG CUSTOMS BUREAU
  • CUSTOMS DUTIES

Improvements in Internal Taxes in the past year

  • 01. Set up an ad hoc task force on tax reform to engage in comprehensive tax reform.
  • 02. Promoted the "integration system" to eliminate double taxation under the current income tax system.
  • 03. Amended the "Land Tax Law" to develop a more reasonable and equitable taxation environment.
  • 04. Amended the "Commodity Tax Law" and "Business Tax Law" for accession to the WTO.
  • 05. Amended the "Tax Collection Law" by easing security restrictions on the taxation-related information of taxpayers so as to protect the rights of creditors.
  • 06. Amended the "Business Tax Law by reducing the penalty imposed on any business entity for failing to issue uniform invoices or understating sales amounts on uniform invoices.
  • 07. Improved the invoice management system to enhance the efficiency of tax administration and to provide more convenient services to taxpayers.
  • 08. Implemented tax reform-related programs initiated in the "National Development Forum".
  • 09. Reviewed and revised related tax regulations to match the implementation of the "Trust Law".
  • 10. Continued to issue or revise subordinated regulations of the "Statute for Upgrading Industry" to enhance economic development.
  • 11. Convened the "National Taxation Forum" to discuss and propose schemes for tax administration improvement.
  • 12. Set up national tax collection entities in Kinmen and Matsu areas to serve taxpayers.
  • 13. Reviewed and revised the "Criteria for Waiving and/or Reducing Penalties on Tax Fraud Cases" to meet current social needs.
  • 14. Developed a sound discipline for tax officials to ensure the integrity and competency of tax administration.
  • 15. Strengthened tax compliance services to create a harmonious taxation relationship between the authorities and taxpayers.
  • 16. Reinforced tax education and propagation to increase tax compliance.
  • 17. Continued to adopt measures to curb tax evasion so as to maintain equity of taxation.
  • 18. Promoted cooperation within the international taxation community, negotiated and concluded double taxation agreements with other countries.

Overview of Important Breakthroughs in Customs Affairs in the Past Year

  • 1. We facilitated convenient customs clearance procedures whereby imported air cargo could receive preclearance services and express cargo could be served with 24-hour customs clearance operations.
  • 2. We implemented the policies of liberalization and internationalization through the amendment of the Customs Import Tariff and the implementation of the 96 Amendments of the H.S. We also lowered the tariff rate for approximately 1,500 items on agricultural and industrial raw materials and IT products.
  • 3. We amended Customs Law and its related regulations in order to successfully join the WTO and develop Taiwan into an Asia Pacific Regional Operations Center. We established a tariff quota system and also carried out independent warehousing management.
  • 4. We cracked down on the trafficking of illegal goods. Our aim is to purchase X-ray equipment for container inspection as well as to implement risk management measures such as a warning system prior to clearance and an auditing system after clearance.
  • 5. We participated in APEC-related activities. We served jointly, not only with the United States as the coordinator for the ATA Carnet Project but also with Australia, as a pilot of the Trans-Economy Air Express Carriers EDI project and are actively facilitating a joint action plan for express cargo clearance.

Bureau of Immigration, Kaohsiung branch : 07-282-1400

Bureau of Consular Affairs, Kaohsiung Office : 07-211-0605
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