◎ CPIC City Lin Q: run the business people receive an annual dividend income, whether you want to apply for business year-end tax adjustment?
Treasury Southern Branch in Chiayi County IRS reply: run the business people at the end of the year, the annual income in cash dividends or stock dividends, in order to simplify procedures newspaper pay, shall be exclusively included in the duty-free sales in the current period of reporting, As soon as the end of the year, then the annual dividend income, the summary included in the final declaration of duty-free sales in the current year, according to "run the business person business tax calculation method" requirement, calculated as the ratio of the annual adjustment shall be tax deductible, and the same pay . But if people run the business books according to complete, can clearly distinguish the goods or services purchased or imported goods actual use who have taken direct imputation method to calculate the amount of input tax in accordance with the actual use of goods or services, as a basis for reporting tax adjustment; the other two After tax one embodiment, the Department of dividend income tax-free sales to declare a net dividend.
