一、依各類所得扣繳率標準第2條規定，薪資按下列二種方式擇一扣繳，由納稅義務人自行選定適用之。
但兼職所得及非每月給付之薪資，依薪資所得扣繳辦法之規定扣繳，免併入全月給付總額扣繳：

(一)按全月給付總額依薪資所得扣繳辦法之規定扣繳。

(二)按全月給付總額扣取百分之五。

二、薪資受領人有填報「免稅額申報表」者，依「薪資所得扣繳稅額表」扣繳；未填報「免稅額申報表」者，則按全月給付總額扣取5%稅款。

三、獎金、津貼、補助費等非每月給付之薪資及兼職所得，按給付額扣取5%稅款。其每次給付金額未達薪資所得扣繳稅額表無配偶及受扶養親屬者之起扣標準者，免予扣繳。

1. According to Article 2 of the “Withholding Rate Standards for Various Incomes,” salary income can be subject to withholding using one of the two methods below, chosen by the taxpayer.
However, part-time income and non-monthly salary payments are taxed separately according to the withholding regulations for salary income and are not included in the total monthly salary for withholding purposes:

1) Withhold tax based on the total monthly salary according to the regulations for salary income withholding.

2) Withhold a flat 5% from the total monthly salary.

2. If the salary recipient submits a “Personal Exemption Declaration Form,” tax will be withheld based on the “Withholding Tax Table for Salary Income”;
If no declaration form is submitted, 5% tax will be withheld from the total monthly salary.

3. For bonuses, allowances, subsidies, and other non-monthly salary payments as well as part-time income, 5% tax will be withheld from the amount paid.
If the amount paid each time is below the minimum withholding threshold for individuals without a spouse or dependents (as listed in the tax table), no withholding is required.

外僑居住滿183天者，視同居住者，應於每年5月1日起到5月31日止（或依法展延結算申報截止日），填寫結算申報書，向國稅局申報上一個年度的綜合所得稅，亦可於電子申報繳稅服務網站，下載申報軟體申報。

Foreign nationals who have stayed in Taiwan for more than 183 days are considered tax residents. They should file their annual income tax return between May 1 and May 31 each year (or by the extended deadline if applicable) by completing the annual tax return form and submitting it to the National Taxation Bureau to report their income from the previous year. Alternatively, they can file their return using software available on the official e-filing and tax payment service website.

編制內教、職員及專任助理和博後研究人員，可自行至出納組網頁查詢上一年度薪資所得明細清單及扣繳憑單。

網頁路徑：出納組網站→出納查詢系統
網址：https://transformers.nchu.edu.tw/sal/

其他人員請攜帶身分證明文件逕洽承辦人員查詢(校內分機269或631)。

Full-time faculty, staff, research assistants, and postdoctoral researchers can log in to the Cashier Division website to check and download their salary income statement and withholding certificate for the previous year.

Website path: Cashier Division → Salary Inquiry System;
Website: https://transformers.nchu.edu.tw/sal/

Other personnel should bring valid identification and contact the responsible staff directly (campus extension 269 or 631) for assistance.

一、影印國外學者的護照影本(照片及蓋有入出境戳章之頁數)。

二、先至校外人士暨臨時人員資料管理系統建立國外學者的基本資料(身分證字號為西元出生年月日+英文名字的第1字之前二個字母；大陸人士第1位填9+西元出生年後2碼+月日)。

三、編輯印領清冊時，請勾選「特殊身份」，並依規定扣繳稅額(生活日支費扣繳率18%；給付額在基本工資1.5倍以下者扣繳率6%。公開性演講費扣繳率20%；給付額不超過5,000元，免予扣繳)，系統不會自動計算，請人工計算後登入。造冊完成後列印清冊，檢附國外學者護照影本辦理核銷。

四、依所得稅法規定，必須於「給付後10日內」完成扣繳憑單申報，故請務必給付後「立即」核銷，以免逾期申報受罰。

網頁路徑：個人所得報帳e網→校外人士→校外人士暨臨時人員資料管理系統

網址：https://psf.nchu.edu.tw/account/

1. Make a photocopy of the foreign scholar’s passport, including the photo page and all pages with entry and exit stamps.

2. First, go to the Non-University & Temporary Personnel Information System to create a profile for the foreign scholar. The ID number should be composed of the scholar’s date of birth in the format YYYYMMDD plus the two letters immediately before the first letter of their English name. For scholars from Mainland China, start with “9” followed by the last two digits of the year, then the month and day.

3. When preparing the payment list, please select “Special Identity” and manually calculate the withholding tax according to regulations: 18% for daily living allowances; 6% if the payment is less than 1.5 times the minimum wage. For public lecture fees, the rate is 20%; no tax is withheld if the amount is under NT$5,000. The system does not calculate these taxes automatically, so please enter them manually. After completing the list, print it and attach the scholar’s passport copy for reimbursement.

4. According to tax regulations, the withholding certificate must be filed within 10 days after payment. Therefore, please complete the reimbursement process immediately after payment to avoid penalties for late filing.

Website path: Personal Income Reimbursement e-System → Non-University Personnel → Non-University & Temporary Personnel Information System

Website: https://psf.nchu.edu.tw/account/