What counts as freelance income?什麼算接案收入？

Freelance income is typically classified as "professional income" (執行業務所得), which allows a 30% fixed expense deduction before tax. Designers, writers, consultants, and engineers generally qualify.接案收入通常歸類為「執行業務所得」，可以扣除 30% 的必要費用再計稅。設計師、文字工作者、顧問、工程師通常適用。

The NT$480,000 threshold48萬門檻

If your annual revenue exceeds NT$480,000, you're generally required to register a business and file VAT. Many freelancers cross this threshold without realising it — which is when problems usually start.年營業額超過 NT$480,000，通常就需要辦理商業登記並申報營業稅。許多自由工作者在不知不覺中超過門檻，問題往往從這裡開始。

Keep your receipts保留單據

Software, equipment, co-working space, professional development — keep documentation for all business expenses. It supports your deductions and protects you if questions arise later.軟體、設備、共用工作空間、進修費用，所有業務支出都要留存憑證。可以支撐費用扣除，萬一日後被查也有所依據。

Within the first month設立後第一個月

• Set up bookkeeping — even a simple spreadsheet beats nothing建立記帳系統，哪怕只是一份試算表也好過什麼都沒有
• Open a dedicated business bank account, separate from personal funds開立專用公司帳戶，嚴格與個人資金分開
• Register for VAT if projected revenue exceeds NT$480,000 per year預估年營業額超過 NT$480,000，盡早辦理營業稅登記

Every two months每兩個月

VAT is filed every two months — January, March, May, July, September, November, by the 15th, covering the prior period. Missing a deadline results in a fine. Put these dates in your calendar now.營業稅採雙月申報制，每逢 1、3、5、7、9、11 月的 15 日前申報。錯過期限就會被罰款，現在就把這些日期加到行事曆。

By year end年度結束前

Annual income tax is filed in May, but the data it relies on needs to be clean before December 31. Scrambling in April to reconstruct a year's worth of transactions is expensive and stressful.年度所得稅在隔年 5 月申報，但帳目需要在 12 月 31 日前整理清楚。等到 4 月才補救一整年的交易紀錄，既費錢又費神。

The real cost of doing it yourself自己記帳的真實成本

Bookkeeping looks manageable at first — until you realise how much there is to learn. Tax codes, invoice categories, filing formats, bimonthly deadlines — each one takes time to understand, and the rules change. Meanwhile, your actual business still needs your full attention. Most business owners find that the mental overhead of keeping up with bookkeeping requirements quietly drains energy they'd rather put into their work.記帳一開始看起來不難，直到你發現需要學的東西有多少。稅法規定、發票分類、申報格式、雙月期限——每一樣都要花時間搞懂，而且規定還會變動。同時，本業的事還是得全力顧著。大多數業主發現，光是跟上帳務規定所耗費的心力，悄悄吃掉了他們原本可以投入在事業上的精力。

When outsourcing makes sense什麼時候外包比較合理

• You're spending more than a few hours a month on bookkeeping每個月花超過幾個小時在記帳上
• You're not confident your records are accurate不確定自己的帳目是否正確
• You've missed a filing deadline (or almost did)曾經錯過申報期限，或差一點錯過
• You're growing and expect transaction volume to increase業務正在成長，交易量預計會增加

What to look for選擇標準

Having the right qualifications is just the baseline. What matters more is finding someone you can trust — who tells you about relevant tax changes before they affect you, and who you can ask questions without feeling like a burden.不只是擁有執業資格，那只是基本門檻。更重要的是找一個讓你放心的人。稅法有什麼變動，他會主動告訴你；你有問題想問，不需要猶豫，也不用擔心對方嫌你煩。

What is VAT in Taiwan?什麼是台灣的營業稅？

Taiwan's VAT (營業稅) is a 5% tax on the sale of goods and services. Businesses registered for VAT collect it from customers and remit the net amount — output tax minus input tax — to the National Taxation Bureau every two months.台灣的營業稅是對商品與服務銷售課徵的 5% 稅款。已登記的業者向客戶收取後，每兩個月將銷項稅額扣除進項稅額的差額申報給國稅局。

Who must register?誰需要登記？

Any business with annual revenue exceeding NT$480,000 must register and file VAT. Businesses below this threshold may still choose to register voluntarily — which can be advantageous if you have significant input tax to claim. Foreign companies providing digital services to Taiwan customers also have filing obligations.年營業額超過 NT$480,000 的業者必須登記並申報營業稅。未達門檻的業者仍可自願登記——如果有大量進項稅額可申報，這樣反而有利。向台灣客戶提供數位服務的外國公司也有申報義務。

Filing schedule and deadlines申報時程與期限

VAT is filed bi-monthly: January, March, May, July, September, and November — each covering the previous two-month period, with a deadline of the 15th of the filing month. Late filing incurs a penalty starting at NT$1,200, increasing with delay. Most businesses find it easiest to set calendar reminders two weeks before each deadline.營業稅採雙月申報：1、3、5、7、9、11 月，各涵蓋前兩個月的期間，申報期限為當月 15 日。逾期申報起罰 NT$1,200，延遲越久罰款越重。大多數業者發現在每個期限前兩週設定行事曆提醒最有效。

Common mistakes常見錯誤

• Not registering after crossing the NT$480,000 threshold超過 NT$480,000 門檻後未辦理登記
• Missing a filing period due to a busy season因旺季忙碌而錯過申報期
• Failing to issue uniform invoices (統一發票) when required應開立統一發票而未開立
• Claiming input tax on personal expenses mixed with business accounts將個人支出混入公司帳戶申請進項扣抵

Company registration and tax ID公司設立與統一編號

Foreign-invested companies in Taiwan can be set up as a limited company (有限公司) or a company limited by shares (股份有限公司). Upon incorporation, you'll receive a Unified Business Number (統一編號) — your tax ID for all filings. Registration must be completed before commencing business operations.外資在台灣可設立有限公司或股份有限公司。設立後會取得統一編號，作為所有申報的稅務識別碼。必須在開始營業前完成登記。

Bookkeeping requirements記帳規定

All companies in Taiwan are legally required to maintain accounting books in Traditional Chinese, following the Business Accounting Act. Financial statements must be prepared annually. Companies with paid-in capital above NT$30 million or revenue above NT$100 million require CPA-audited financial statements.台灣所有公司依《商業會計法》規定，須以繁體中文記帳。每年必須編製財務報表。實收資本額超過 NT$3,000 萬或營業額超過 NT$1 億的公司，需經會計師查核簽證。

Withholding tax on payments abroad對外支付的扣繳稅款

When a Taiwan company pays fees to foreign entities — for services, royalties, or technical assistance — withholding tax typically applies at 20%. This must be withheld at source and remitted to the tax authority within ten days. Failure to do so creates both a tax liability and a penalty for the Taiwan entity.台灣公司支付費用給境外實體（服務費、權利金、技術服務費）時，通常須扣繳 20% 稅款。須在付款時扣除，並於十日內繳納給稅務機關。未履行會使台灣公司產生稅務責任及罰款。

Annual profit-seeking enterprise income tax年度營利事業所得稅

Corporate income tax in Taiwan is filed annually in May, covering the prior calendar year. The standard rate is 20% on net profit above NT$120,000. Provisional tax of half the prior year's liability is paid in September. Accurate bookkeeping throughout the year is essential to avoid surprises at filing time.台灣的營利事業所得稅每年 5 月申報，涵蓋前一個曆年。超過 NT$12 萬的淨利適用 20% 標準稅率。9 月須繳納前一年度稅額一半的暫繳稅款。全年準確記帳是避免申報時出現意外的關鍵。

Labour insurance (勞保) and health insurance (健保)勞工保險與全民健康保險

From the day you hire your first employee, you're required to enrol them in both labour insurance (勞保) and national health insurance (健保). Premiums are split between employer, employee, and the government. The employer's share of labour insurance is approximately 10% of the insured salary; health insurance is approximately 6%. These must be set up before the employee's first day.從雇用第一位員工的當天起，您必須為其加保勞工保險與全民健康保險。保費由雇主、員工與政府三方分擔。雇主負擔的勞保費率約為投保薪資的 10%；健保約為 6%。必須在員工第一天上班前完成加保。

Payroll withholding tax薪資所得扣繳

Employers are required to withhold income tax from employee salaries and remit it to the tax authority monthly. The withholding amount depends on the employee's monthly salary and declared dependents. At year-end, you must issue a withholding certificate (扣繳憑單) to each employee by the end of January.雇主須按月從員工薪資中扣繳所得稅，並繳納給稅務機關。扣繳金額依員工月薪及申報的撫養親屬而定。年度結束後，須在隔年 1 月底前發給每位員工扣繳憑單。

Labour pension contributions (勞退)勞工退休金提撥

In addition to insurance, employers must contribute at least 6% of each employee's monthly salary to a labour pension account. This is separate from labour insurance and goes directly into the employee's individual retirement account. Underpayment is subject to fines and back-payment requirements.除保險外，雇主須每月為員工提撥至少 6% 的薪資至勞退個人帳戶。這與勞保不同，直接進入員工的個人退休金帳戶。短繳將面臨罰款及補繳要求。

1. Deduct all legitimate business expenses1. 確實申報所有合法業務費用

Many small businesses under-claim expenses simply because they don't keep receipts or don't know what qualifies. Deductible expenses include rent, utilities, equipment, software subscriptions, professional development, marketing costs, and business travel — provided they're directly related to generating income and properly documented.許多中小企業因為沒有保留單據或不清楚哪些可以申報，而少報了費用。可扣除的費用包括房租、水電、設備、軟體訂閱、進修費用、行銷費用與出差費——前提是直接與產生收入相關，且有完整憑證。

2. Depreciate assets over time2. 資產分年折舊

Capital assets — computers, machinery, vehicles, office equipment — can't be fully deducted in the year of purchase. Instead, they're depreciated over their useful life according to prescribed rates. Understanding your depreciation schedule means you can time large purchases to maximise their tax impact.資本資產（電腦、機械、車輛、辦公設備）不能在購入年度全額扣除，而是依規定年限分年折舊。了解折舊時程，可以讓您在購買大型設備時選擇最有利的時機。

3. Time your income and expenses strategically3. 策略性安排收入與費用的時間點

If you expect higher income next year, consider deferring some revenue to the following period where possible. Conversely, if you have planned large expenses, accelerating them into the current tax year reduces this year's taxable income. This requires careful planning and must stay within legitimate accounting practices.如果預期明年收入較高，可考慮在合法範圍內遞延部分收入。反之，若有計畫中的大額支出，提前至本年度執行可降低今年的應稅所得。這需要仔細規劃，且必須在合法會計實務範圍內進行。

4. Use the small business income tax rate4. 善用中小企業所得稅優惠稅率

Profit-seeking enterprises with annual taxable income of NT$120,000 or less pay no corporate income tax. Income between NT$120,000 and NT$2 million is taxed at a reduced rate. Understanding these brackets helps you plan distributions and reinvestment decisions effectively.年度課稅所得在 NT$12 萬以下的營利事業免繳所得稅。NT$12 萬至 NT$200 萬之間適用較低稅率。了解這些級距，有助於有效規劃盈餘分配與再投資決策。

5. Keep clean books throughout the year5. 全年保持整潔的帳務紀錄

This isn't glamorous, but it's the foundation of everything else. Businesses with clean, timely books claim more deductions (because nothing is forgotten), make better financial decisions, and face fewer problems during tax review. The cost of good bookkeeping is almost always less than the cost of the mistakes it prevents.這不算光鮮，但卻是其他一切的基礎。帳務整潔、及時的企業能申報更多扣除額（因為不會遺漏），做出更好的財務決策，在稅務審查時也較少出現問題。良好記帳的成本，幾乎總是低於它所預防的錯誤成本。

Is overseas income taxable in Taiwan?境外收入在台灣需要繳稅嗎？

Yes — Taiwan taxes on a territorial basis, but foreign-source income earned by Taiwan-resident companies is generally included in their taxable income. Revenue from overseas clients is reported as part of your annual corporate income tax filing, regardless of the currency it's received in.是的。台灣採屬地主義課稅，但台灣居民公司取得的境外來源所得，通常仍須計入應稅所得。向海外客戶收取的收入，無論以何種貨幣計算，都需列入年度營利事業所得稅申報。

VAT on services exported overseas出口服務的營業稅

Services provided to overseas clients are generally zero-rated for VAT purposes — meaning you don't charge VAT, but you can still claim input tax credits on your business expenses. This can actually create a net VAT refund position for businesses with high overseas revenue. Proper documentation of the overseas nature of services is essential.提供給境外客戶的服務，通常適用零稅率——意味著不需向客戶收取營業稅，但仍可申報進項稅額扣抵。對於境外收入比重高的業者，這可能產生退稅效果。必須妥善保留服務性質為境外的相關文件。

Currency conversion and exchange rate risk外幣換算與匯率風險

Income received in foreign currencies must be converted to New Taiwan Dollars for tax reporting, using the exchange rate at the time of receipt. Exchange gains are taxable; exchange losses may be deductible. Keeping clear records of transaction dates and applicable rates is essential for accurate reporting.以外幣收取的收入，申報時須按收款當日匯率換算為新台幣。匯兌利益須課稅；匯兌損失可能可以扣除。保留清楚的交易日期與適用匯率紀錄，對準確申報至關重要。

What bookkeeping includes記帳服務包含哪些

• Recording all income and expenses into accounting journals each month每月將所有收支記入會計帳簿
• Categorising transactions correctly for tax and reporting purposes為稅務與申報目的正確分類交易
• Preparing and filing VAT returns every two months每兩個月編製並申報營業稅
• Preparing financial statements (balance sheet, income statement)編製財務報表（資產負債表、損益表）
• Keeping records in compliance with Taiwan's Business Accounting Act依《商業會計法》規定保存帳簿

What you still need to provide您仍需提供的事項

A bookkeeper works from the records you provide. You'll need to supply invoices, receipts, bank statements, and a summary of transactions each month. The more organised you are at handover, the smoother and faster the process. Most clients find a simple folder — physical or digital — works well.記帳士根據您提供的資料進行作業。您每月需提供發票、單據、銀行對帳單與交易摘要。交接時越有條理，流程就越順暢快速。大多數客戶發現，一個簡單的資料夾（實體或數位）就很好用。

What good bookkeeping looks like良好記帳服務的樣子

Beyond filing on time, a good bookkeeper proactively flags anything unusual — an expense that looks miscategorised, a deadline coming up, a regulatory change that affects you. You shouldn't need to ask; you should hear from them first. If you're always the one chasing for updates, something's off.除了準時申報，優秀的記帳士會主動提示任何異常——看起來分類錯誤的支出、即將到來的期限、影響您的法規變動。您不應該需要主動詢問，而是應該先收到通知。如果您總是在追進度，那就有問題了。

Tax rates and thresholds稅率與門檻

Taiwan's corporate income tax has three tiers: taxable income up to NT$120,000 is exempt; income between NT$120,000 and NT$2 million is taxed at a rate that results in a maximum tax of NT$200,000 (approximately 10% effective rate); income above NT$2 million is taxed at a flat 20%. Most small businesses fall into the first or second bracket.台灣的營利事業所得稅分三個級距：課稅所得在 NT$12 萬以下免稅；NT$12 萬至 NT$200 萬之間，最高稅額為 NT$20 萬（約 10% 有效稅率）；超過 NT$200 萬適用 20% 固定稅率。大多數中小企業落在第一或第二級距。

Key deadlines重要期限

• May 31 — annual income tax filing for the prior calendar year5 月 31 日——前一年度的年度所得稅申報
• September 30 — provisional tax payment (半數暫繳), equal to half of the prior year's tax liability9 月 30 日——暫繳稅款，等於前一年度稅額的一半

How to prepare如何準備

The annual filing is based on your full-year financial statements. This means your books need to be complete and reconciled before you can file accurately. Start the preparation process in February or March — not in May. Common issues that delay filing include unreconciled bank accounts, missing invoices, and unexplained transactions.年度申報以全年財務報表為基礎。這表示帳目必須完整且經過核對，才能準確申報。從 2、3 月就開始準備，不要等到 5 月。常見延誤申報的問題包括：帳戶未核對、發票缺漏、無法解釋的交易。

What a CPA does differently from a bookkeeper at filing time申報時，會計師與記帳士的差別

A bookkeeper prepares the financial data; a CPA reviews it for compliance, identifies tax optimisation opportunities, and signs off on the filing where required. For most small businesses, having both — a bookkeeper for monthly work and a CPA for annual review — is the most efficient approach. MHCCPA provides both.記帳士準備財務資料；會計師審查法規遵循性、找出稅務優化機會，並在需要時簽署申報文件。對大多數中小企業而言，兩者兼具——記帳士負責每月作業、會計師負責年度審查——是最有效率的方式。鳴和提供兩種服務。