Taiwan問題119 · Taxation and finance
Rent paid to a landlord can be deducted when filing which tax?
In the exam (Chinese)
支付房東的房租，可以申報哪一種租稅的扣除額？
- aGift tax (贈與稅).贈與稅。
- bAmusement tax (娛樂稅).娛樂稅。
- cComprehensive income tax (綜合所得稅).綜合所得稅。Correct answer
Why?
Under the Income Tax Act, rent you pay for a home you live in yourself can be claimed as a house-rent deduction when you file the comprehensive income tax.
Translated with AI. In the exam the question is in Chinese, as shown above.
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If you open a shop and make a profit, which tax do you pay when you file your annual settlement?Correct answer:Profit-seeking enterprise income tax (營利事業所得稅).
你開店做生意賺的錢，每年結算申報時繳納哪一種稅？ — 營利事業所得稅。
問題121
Property given to which of the following relatives is free of gift tax, no matter how much it is worth?Correct answer:Spouse.
贈與給下列哪一類親屬的財產，不論金額是多少，都可以免被課徵贈與稅？ — 配偶。
問題122
In which case can a foreigner NOT open a deposit account at a bank in Taiwan?Correct answer:A person who holds only a foreign passport.
下列何種情形，外國人無法向國內銀行開設存款帳戶？ — 僅持有外國護照者。
問題114
Source
The questions and answers come from the Ministry of the Interior’s official written question bank for the naturalization test (歸化測試), edition 114年11月 (November 2025), published by its Department of Household Registration. Exam questions held under laws and regulations are not protected by copyright in Taiwan (Copyright Act, art. 9 par. 1 item 5). The English translation and the explanations were made with AI; the written test itself is in Chinese. Not affiliated with the Ministry of the Interior, the National Immigration Agency or any household registration office.
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