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阿楓 發問時間: 社會與文化語言 · 1 0 年前

Final Withholding Tax是什麼?

不須全文翻譯,我只想知道Final Withholding Tax和Withholding Tax有什麼不一樣?

Final Withholding Tax

What is a Final Withholding Tax (FWT)?

The final withholding tax is an amount of income withheld by the payer from the payee. The payer pays this amount to the government as an income tax due from the payee. The payee need not file an income tax return for that particularly income anymore, since the payer already paid it on his behalf. The FWT is imposed on both individuals and companies.

What is the difference between the FWT and the Creditable Withholding Tax (CWT)?

The FWT and the CWT are the two basic kinds of withholding taxes. The FWT is a tax wherein the payer withholds an amount from the payee’s income, and pays this amount to the government instead in behalf of the payee. The payee then no longer needs to file an income tax return anymore for this income. The CWT is similar in the sense that the payer also withholds an amount of the payee’s income and pays this to the government. However, this amount withheld is usually just an estimate – the payee is still required to file an income tax return to report the income and to pay the difference between the tax withheld and the real amount due on the income.

The FWT is usually applicable to indirect sources of income, such as income from dividends, interest, royalties, capital gains from sale of property, etc, and income of foreign companies and their employees. The CWT, on the other hand, is usually applicable to income of Filipinos from employment.

1 個解答

  • 最佳解答

    簡單的說,Final Withholding Tax=Withholding Tax-Creditable Withholding Tax。


    令給付總額Total Amount Paid為A,扣繳率Withholding Rate為B,扣繳稅額Final Withholding Tax為C,應扣繳稅額Withholding Tax為C1,股利或盈餘抵繳稅額Creditable Withholding Tax為C2,給付淨額Net Payment為D,則中華民國所得扣繳規定如下:







    Net Payment=Total Amount Paid-Final Withholding Tax

          =Total Amount Paid-(Withholding Tax-Creditable Withholding Tax)

          =Total Amount Paid-〔(Total Amount Paid×Withholding Rate)-Creditable Withholding Tax〕



    2010-06-02 23:20:34 補充:



    參考資料: 記憶所及
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