Organizational Act of Taxation Administration, Ministry of Finance Article 2
The Administration shall be in charge of the following functions:1. Study and discussion of drafts, revisions, and interpretations of income tax statutes and regulations, and planning and explanation of tax collection matters;2. Study and discussion of drafts, revisions, and interpretations of statutes and regulations for the business tax, securities transaction tax, futures transaction tax, stamp tax, commodity tax, and tobacco and alcohol tax, and planning and explanation of tax collection matters;3. Study and discussion of drafts, revisions, and interpretations of statutes and regulations for the estate and gift tax, land tax, house tax, vehicle license tax, deed tax, and amusement tax, and planning and explanation of tax collection matters;4. Planning, direction, supervision, check, and explanation of national tax collection matters, and planning, supervision, check and explanation of local tax collection matters;5. Direction, supervision, and check of the performance of the national taxation bureau in each region;6. Draft of statutes and regulations for new tax categories, and planning and explanation of tax collection matters;7. Review of duty exemptions, tax reductions and tax refunds.8. Taxation relating to non-domestic taxation.9. Study of the revision and explanation of the Act Governing Local Tax Regulations, and the review of the proposed provisional tax, added tax, and special tax.10. Other matters relating to taxation.
中文原文 財政部賦稅署組織法第2條
本署掌理下列事項：
一、所得稅法規之訂定、修正、解釋之研議及稽徵業務之規劃、解答。
二、營業稅、證券交易稅、期貨交易稅、印花稅、貨物稅、菸酒稅各稅法規之訂定、修正、解釋之研議及稽徵業務之規劃、解答。
三、遺產及贈與稅、土地稅、房屋稅、使用牌照稅、契稅、娛樂稅各稅法規之訂定、修正、解釋之研議及稽徵業務之規劃、解答。
四、國稅稽徵業務之規劃、指揮、監督、考核、解答及地方稅稽徵業務之規劃、督導、考核、解答。
五、各地區國稅局監察業務之指揮、監督、考核。
六、新增稅目法規之擬訂及稽徵業務之規劃、解答。
七、免稅、減稅、退稅之審核。
八、涉外稅捐。
九、地方稅法通則修正、解釋之研議及地方政府開徵臨時稅、附加稅、特別稅之審議。
十、其他有關賦稅事項。
一、所得稅法規之訂定、修正、解釋之研議及稽徵業務之規劃、解答。
二、營業稅、證券交易稅、期貨交易稅、印花稅、貨物稅、菸酒稅各稅法規之訂定、修正、解釋之研議及稽徵業務之規劃、解答。
三、遺產及贈與稅、土地稅、房屋稅、使用牌照稅、契稅、娛樂稅各稅法規之訂定、修正、解釋之研議及稽徵業務之規劃、解答。
四、國稅稽徵業務之規劃、指揮、監督、考核、解答及地方稅稽徵業務之規劃、督導、考核、解答。
五、各地區國稅局監察業務之指揮、監督、考核。
六、新增稅目法規之擬訂及稽徵業務之規劃、解答。
七、免稅、減稅、退稅之審核。
八、涉外稅捐。
九、地方稅法通則修正、解釋之研議及地方政府開徵臨時稅、附加稅、特別稅之審議。
十、其他有關賦稅事項。