A1:外國平臺業者於網路建置交易平臺供境內外買賣雙方經由網路或其他電子方式進行交易，買賣雙方或其中一方為我國境內個人、營利事業或機關團體，其向買賣雙方所收取之報酬為我國來源收入。例如外國營利事業 A 透過外國平臺業者 B 銷售電子勞務予我國個人甲，B 向 A 或甲收取之手續費或服務費，為 B 之我國來源收入；我國營利事業乙透過外國平臺業者 B銷售電子勞務予外國個人 C，B 向乙或 C 收取之之手續費或服務費，為 B之我國來源收入。
如上例，外國非平臺業者 A 透過在我國境內無固定營業場所及營業代理人之外國平臺業者 B(下稱外國平臺業者 B)架設之網站或建置之電子系統銷售電子勞務予我國境內買受人，並自行收取價款，由外國非平臺業者 A 支付平臺手續費予外國平臺業者 B(非屬扣繳範圍之所得)，其所得稅課徵如下：
一、電子勞務無實體使用地點或有實體使用地點在我國境內： (一)外國非平臺業者 A 所得稅課徵方式，依買受人身分區分： 1.買受人為自然人甲：A 自甲所收取之價款，非屬扣繳範圍之所得，應自行或委託納稅代理人依規定(A 得併同申報申請核定淨利率及境內利潤貢獻程度)申報納稅。 2.買受人為營利事業乙或機關團體丙：屬扣繳範圍之所得，乙、丙於給付時，應按給付額或依A已事先申請並經核定適用淨利率及境內利潤貢獻程度計算之所得額，依扣繳率20%扣繳稅款。 (二)外國平臺業者 B 之所得稅課徵方式: B 透過網路建置交易平臺供境內外買賣雙方交易，又交易之一方為我國境內個人、營利事業或機關團體，與我國具經濟關聯性，B 向 A 收取之平臺手續費為我國來源收入，應由 B 自行或委託納稅代理人依規定(B 得併同申報申請核定淨利率及境內利潤貢獻程度)申報納稅。
二、電子勞務有實體使用地點且在我國境外： (一)外國非平臺業者 A 之所得稅課徵方式： A 銷售之電子勞務有實體使用地點在我國境外，無論是取得自然人甲或營利事業乙或機關團體丙所支付之價款，非我國來源收入，A 無須繳納我國所得稅。 (二)外國平臺業者 B 之所得稅課徵方式： B 透過網路建置交易平臺供境內外買賣雙方交易，又交易之一方為我國境內個人、營利事業或機關團體，與我國具經濟關聯性，B 向 A 收取之平臺手續費為我國來源收入，應由 B 自行或委託納稅代理人依規 定(B 得併同申報申請核定淨利率及境內利潤貢獻程度)申報納稅。
如上例，國內營利事業丁或自然人戊透過外國平臺業者 B 架設之網站或建置之電子系統，銷售電子勞務予我國境內或境外買受人，並自行收取價款，由國內營利事業丁或自然人戊支付平臺手續費予外國平臺業者 B。 B 透過網路建置交易平臺供境內外買賣雙方交易，又買賣雙方或其中一方為我國境內個人、營利事業或機關團體，與我國具經濟關聯性，其取得平臺手續費收入為我國來源收入，依平臺手續費給付人身分，B 之所得稅課徵方式： 一、給付人為戊：應由 B 自行或委託納稅代理人依規定(B 得併同申報申請核定淨利率及境內利潤貢獻程度)申報納稅。 二、給付人為丁：應由丁於給付時按給付額或依 B 已事先申請並經核定適用淨利率及境內利潤貢獻程度計算之所得額，依扣繳率 20%扣繳稅款，並依規定辦理扣繳申報。
外國營利事業跨境銷售電子勞務適用淨利率、利潤貢獻程度申請書 Application Form for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross-Border Electronic Services Provided by Foreign Profit-Seeking Enterprise
外國營利事業 基本資訊 General Information of Foreign Profit-Seeking Enterprise 國籍Nationality： 名稱Name： 地址Address： 網域名稱及網路位置URL name/domain name/web address： 聯絡電子信箱E-mail：
銷售電子勞務模式及類型 Models and Types of Cross-Border Sales of Electronic Services （請於□內打✔，可複選Please put a checkmark in the □; multipl choice） 1.□平臺服務之電子勞務Online platform electronic services 2.□非平臺服務之電子勞務Online non-platform electronic services (勾選本項者，請繼續勾選下列電子勞務類型Please continue to select the following electronic services types.) □線上遊戲Online games □線上廣告Internet advertising □線上音樂Online music □線上影劇Online drama □線上視頻Online videos □雲端儲存運算Cloud storage and computing □線上社交Social networking site □線上課程Online teaching □線上諮詢Online consultations □線上資料庫Online database □電子書E-books □電子期刊E-periodicals □電子報E-news □線上拍賣Online auction □線上直播Online broadcasts □其他Others
申請適用之淨利率 所得年度：_ Applying for Applicable Net Profit Ratio Year of Income: 1.□提示帳簿、文據，核實認定淨利率Providing accounting books and relevant documents to prove that the actual net profit ratio is：_% 2.□無法提示帳簿、文據，但可提示合約、主要營業項目、中華民國境內外交易流程說明及足資證明文件者Being unable to provide accounting books and relevant documents, but providing contracts, major business items, onshore and offshore transaction flows, and other sufficient evidence： □提供平臺服務之電子勞務Online platform electronic services：淨利率30% The deemed net profit ratio is 30%. □提供非平臺服務之電子勞務Online non-platform electronic services： 電子勞務類型 Major Business Items 行業代號 Standard Industrial Code 淨利率 Net Profit Ratio
(請參閱申請適用之所得年度營利事業各業行業代號及同業利潤標準淨利率填報，該年度尚無核定之同業利潤標準者，以上一年度同業利潤標準填報；電子勞務類型眾多者，請自行增加欄位填報Please refer to standard industrial code and the net profit ratio of the profit standard of the same trade concerned for the income taxable year, so as to properly fill in the above blanks. In case the profit standard of the same trade concerned for the income taxable year has not been announced by the Ministry of Finance, please refer to that of the preceding year. Please add other form fields at your discretion.)
3.□無法提示上述1及2所列證明文件，依財政部107年1月2日台財稅字第10604704390號令第4點第1款第3目申請適用淨利率30% Being unable to provide the sufficient evidence listed in Items 1 and 2 above, so applying for approval of deemed net profit ratio of 30% based on the rule set out in Item 3, Subparagraph 1, Point 4 of Decree No. 10604704390 issued by the Ministry of Finance on 2 January 2018. (電子勞務類型Types of electronic services：¬¬¬_¬¬、_¬¬、¬¬¬¬¬¬)
申請境內利潤貢獻程度 所得年度：¬¬¬¬¬¬¬¬ Applying for Applicable Domestic Profit Contribution Ratio Year of Income:_ 1.□全部交易流程或勞務提供地與使用地均在我國境內，境內貢獻程度為100% Where the whole transaction flow is onshore or providing and using services are both within the territory of the Republic of China, the deemed domestic profit contribution ratio is 100%. (電子勞務類型Types of electronic services：_¬¬、___、¬¬¬¬¬) 2.□不屬於1所列情形Under the circumstances other than that specified in Item 1： 2-1□可提示明確劃分中華民國境內及境外交易流程對其總利潤相對貢獻程度之證明文件，核實認定其境內利潤貢獻程度Providing sufficient documents supporting a clear division of the onshore and offshore transaction flows as well as the ratio of the contribution attributed to the services performed within the territory of the Republic of China, to prove that the actual domestic profit contribution ratio is： % 2-2□無法提示上述1所列證明文件，依財政部107年1月2日台財稅字第10604704390號令第4點第2款第3目申請適用境內利潤貢獻程度50% Being unable to provide the sufficient evidence listed in Item 2.1 above, so applying for deemed domestic profit contribution ratio of 50% based on the rule set out in Item 3, Subparagraph 2, Point 4 of Decree No. 10604704390 issued by the Ministry of Finance on 2 January 2018. (電子勞務類型Types of electronic services：_¬¬、_、¬¬¬_¬¬)
檢附文件 Attached Documents □主要營業項目證明文件Relevant documents of major business items □營業內容及境內外交易流程說明(必要檢附資料) Nature of business as well as descriptions of onshore and offshore transaction flows (Required documents) □相關合約範本(必要檢附資料) Sample(s) of relevant contracts (Required documents) □會計師查核簽證報告Financial statements audited and certified by CPAs □移轉訂價證明文件Transfer pricing documentation □工作計畫紀錄或報告Work planning records or reports □另提示帳簿、文據Accounting books and relevant documents □其他證明文件Other sufficient evidence □委任書(委由代理人申請時適用) Power of Attorney (applicable to this case that the principal appoint an agent to make this application)
填報注意事項Notices：
1.銷售「平臺服務之電子勞務」指於網路建置交易平臺（網路虛擬商店），供境內外買賣雙方經由網路或其他電子方式進行交易，並向使用該平臺者收取平臺服務手續費。”Offering online platform electronic services” means that foreign profit-seeking enterprises establish platforms on the Internet (online virtual stores) for both domestic and/or overseas buyers and sellers to conduct transactions via the Internet or other electronic devices as well as collect service fees from platform users.
2.銷售「非平臺服務之電子勞務」指銷售其提供買受人使用之電子勞務，模式包括”Offering non-platform electronic services” means that foreign profit-seeking enterprises provide cross-border electronic services to purchasers in the following manners：
(1)透過自行架設之網站銷售電子勞務，並自行向買受人收取銷售價款。Selling electronic services via websites set up by themselves and collecting sales amounts directly from buyers.
(2)透過外國平臺業者銷售電子勞務，自行向買受人收取銷售價款，買賣雙方或一方另行給付外國平臺業者手續費。Selling electronic services through foreign platform operators and collecting sales amounts directly from buyers; either buyers and/or sellers pay service fees to platform operators.
(3)透過外國平臺業者銷售電子勞務，未自行收取而係由該平臺業者收取銷售價款者，該平臺業者於扣除手續費後將剩餘價款交付外國非平臺電子勞務業者。Selling electronic services through foreign platform operators; platform operators collect sales amounts from buyers and transfer the remaining amounts after deducting their service fees to the aforesaid foreign non-platform electronic services providers.
3.申請核實減除成本費用或劃分境內利潤貢獻程度者，應依所得稅法第八條規定中華民國來源所得認定原則第10點及第15點規定，提示相關帳簿、文據或其委託會計師之查核簽證報告，或明確劃分境內及境外提供服務相對貢獻程度之證明文件(如會計師查核簽證報告、移轉訂價證明文件、工作計畫紀錄或報告)。In accordance with Points 10 and 15 of “The Guidelines for the Determination of Sources of Income in the Republic of China According to Article 8 of the Income Tax Act,” foreign profit-seeking enterprises applying for calculating their taxable income by either deducting relevant actual costs and expenses and/or applying actual domestic profit contribution ratio shall provide accounting books and relevant documents, financial statements audited and certified by CPAs, or sufficient documents supporting a clear division of their onshore and offshore transaction flows as well as the ratio of the contribution attributed to the services performed within the territory of the Republic of China (such as financial statements audited and certified by CPAs, transfer pricing documentation, work planning records or reports, etc.).
4.稽徵機關如查得外國營利事業跨境銷售電子勞務之實際淨利率、境內利潤貢獻程度高於其自行申請適用者，按查得資料核定。Tax authorities may assess net profit ratio or domestic profit contribution ratio applicable to cross-border electronic services provided by foreign profit-seeking enterprises based on actual ratios if sufficient evidence can be collected to prove that actual ratios are higher than those ratios declared by applicants.
5.外國營利事業經稽徵機關核定之淨利率及境內利潤貢獻程度，於核定適用期間，營業項目或銷售模式有變更情形者，應重新申請核定。In case of changes in business items and sales models of cross-border electronic services taking place in the applicable period of the approval of either net profit ratio and/or domestic profit contribution ratio, the applicants shall re-apply for new approvals.
6.外國營利事業以網路傳輸方式提供專利權、商標權、著作權、秘密方法及各種特許權利等無形資產供他人在我國境內使用者，非屬提供或銷售電子勞務範疇，不得申請核定淨利率、境內利潤貢獻程度。If transactions where foreign profit-seeking enterprises provide patents, trademarks, copyrights, secret formulas, franchises, or other intangible assets for use by other persons within the territory of the Republic of China via the Internet or other electronic devices are not within the scope of selling cross-border electronic services, those enterprises are not eligible to apply for either net profit ratio and/or domestic profit contribution ratio.
申請人或代理人簽章Applicant’s or Agent’s Signature and Seal： 聯絡電話Telephone Number： 聯絡地址Address： 申請日期Date of Application：
