Taiwan問題120 · Taxation and finance
If you open a shop and make a profit, which tax do you pay when you file your annual settlement?
In the exam (Chinese)
你開店做生意賺的錢，每年結算申報時繳納哪一種稅？
- aProfit-seeking enterprise income tax (營利事業所得稅).營利事業所得稅。Correct answer
- bStamp tax (印花稅).印花稅。
- cLand tax (土地稅).土地稅。
Why?
A shop is a profit-seeking enterprise. Each year it must file a settlement return on its profit and pay the profit-seeking enterprise income tax.
Translated with AI. In the exam the question is in Chinese, as shown above.
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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
問題115
If you earn income from work, which tax do you have to pay?Correct answer:Comprehensive income tax (綜合所得稅).
你如果有個人工作的所得收入，應該要繳納什麼稅？ — 綜合所得稅。
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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