Standards for Collecting the Administration Fees, Service Charges and Necessary Charges in Agricultural Technology Parks Article 7
The procedure for the Park enterprises and the financial institutions to file and pay the administration fees, the deadlines for such filing and payment, and relevant supporting documents and materials that shall be submitted are as follows:1.Every two months is selected as the payment period. The Park enterprises and the financial institutions shall file the administration fees with the Administration and pay the fees to the banks designated by the Administration on or before the twentieth (20th) day of every odd month.2.Park enterprises which have received approval from the competent tax authority for business registration shall submit the following documents to the Administration before paying the administration fee:(1)Detailed list of the application report for the administration fees;(2)A copy of “Sales amount of business and declaration form of the tax return” with the remark of received properly stamped bythe competent tax authority;(3)Certificate for offsetting items.(4)Detailed list of receipts issued by Agricultural Technology Park enterprises that are exempt from the use of uniform invoices;Park enterprises shall also fill the aggregated amount of thereceipts in related fields of the “sales amount of business and declaration form of the tax return”.(5)In the event that a Park enterprise has set up the head office inside the Park and a branch office outside the Park, or vice versa, and that the head office files the combined sales revenue with the local competent tax authority and pay the combinedbusiness tax, the Park enterprise shall also submit the “sales amount of business and declaration form of the tax return” compiled by and filed by the head office and affixed with the receipt seal of the competent tax authority. Moreover, the Administration may request the Park enterprise to provide import/export declarations, delivery certificates, sales orders, or other supporting documents which are sufficient to prove its sales revenues, as approved by the Administration.3.Park enterprises which have not obtained the approval of business registration from the competent tax authority shall submit the detailed list of the application report for the administration fees when paying administration fees.4.Upon paying the fee to the bank designated by the Administration, the financial institution shall complete and deliver the following documents to the Administration and provide the payment slip issued by the Administration. Unless otherwise auto-deducted by the bank, the Park enterprise shall deliver to the Administration a copy of receipt of the payment slip for the administration fee:(1)Detailed list of the application report for the administration fees;(2)A copy of “Sales amount of business and declaration form of the tax return” with the remark of received properly stamped by the competent tax authority;5.Park enterprises and financial institutions shall properly keep payment receipts as they serve as evidence for the payment of administration fees.The detailed list of the application report for the administration fees, which shall be submitted in accordance with Subparagraphs 2 and 3 of the preceding paragraph, shall be filed online using the administration fee filing system established by the Administration.In the event that the Administration finds any underpayment of the administration fee, the Park enterprise or financial institution shall pay the overdue in the next payment period.If any correction of the previous reported sales amount is filed with the competent tax authority, the administration fees thereof shall be adjusted and included into the report of the administration fees of the payment term when filing the correction.
中文原文 農業科技園區管理費服務費及必要費用收費標準第7條
園區事業及金融機構申報繳納管理費之程序、期限及應檢具之相關證明文件資料如下：
一、以每二個月為一期，於每單月二十日以前自動向管理局申報並向所指定之銀行繳納管理費。
二、已於主管稽徵機關核准營業登記之園區事業，繳納管理費時，應檢具下列文件送交管理局：
（一）管理費自動申報明細表。
（二）經主管稽徵機關蓋妥收件章之營業人銷售額與稅額申報書影本。
（三）抵扣項目憑證。
（四）農業科技園區園區事業免用統一發票收據明細表，並應將收據合計數填報於營業人銷售額與稅額申報書相關欄位。
（五）園區事業以總、分支機構分設於園區內外，其由總機構合併向所屬當地主管稽徵機關申報銷售額及繳納營業稅額者，另應檢附經主管稽徵機關蓋妥收件章之總機構彙總申報營業人銷售額與稅額申報書，管理局並得洽請其提供進出口報單、出貨證明、銷貨訂單，或其他經管理局同意足資證明其營業額之文件。
三、未於主管稽徵機關核准營業登記之園區事業，繳納管理費時應檢具管理費自動申報明細表。
四、金融機構繳納管理費時，應檢具下列文件送交管理局，由管理局開具管理費繳款聯單，向管理局指定之銀行繳納。
繳款後將繳款聯單查核聯交回管理局。
但採銀行自動扣款者，免附：
（一）管理費自動申報明細表。
（二）經主管稽徵機關蓋妥收件章之營業人銷售額與稅額申報書影本。
五、園區事業及金融機構應妥為保管繳款單據，以作為繳納管理費之證明。
依前項第二款及第三款規定所報送之管理費自動申報明細表，應依管理局建置之管理費申報系統，上網申辦。
園區事業及金融機構繳納管理費後，經管理局審查發現有短繳情形者，應於次期繳納管理費時併計繳納。
如向主管稽徵機關更正前期申報之銷售額者，依更正日期所屬月份，併入該期管理費自動申報明細表調整前期管理費。
一、以每二個月為一期，於每單月二十日以前自動向管理局申報並向所指定之銀行繳納管理費。
二、已於主管稽徵機關核准營業登記之園區事業，繳納管理費時，應檢具下列文件送交管理局：
（一）管理費自動申報明細表。
（二）經主管稽徵機關蓋妥收件章之營業人銷售額與稅額申報書影本。
（三）抵扣項目憑證。
（四）農業科技園區園區事業免用統一發票收據明細表，並應將收據合計數填報於營業人銷售額與稅額申報書相關欄位。
（五）園區事業以總、分支機構分設於園區內外，其由總機構合併向所屬當地主管稽徵機關申報銷售額及繳納營業稅額者，另應檢附經主管稽徵機關蓋妥收件章之總機構彙總申報營業人銷售額與稅額申報書，管理局並得洽請其提供進出口報單、出貨證明、銷貨訂單，或其他經管理局同意足資證明其營業額之文件。
三、未於主管稽徵機關核准營業登記之園區事業，繳納管理費時應檢具管理費自動申報明細表。
四、金融機構繳納管理費時，應檢具下列文件送交管理局，由管理局開具管理費繳款聯單，向管理局指定之銀行繳納。
繳款後將繳款聯單查核聯交回管理局。
但採銀行自動扣款者，免附：
（一）管理費自動申報明細表。
（二）經主管稽徵機關蓋妥收件章之營業人銷售額與稅額申報書影本。
五、園區事業及金融機構應妥為保管繳款單據，以作為繳納管理費之證明。
依前項第二款及第三款規定所報送之管理費自動申報明細表，應依管理局建置之管理費申報系統，上網申辦。
園區事業及金融機構繳納管理費後，經管理局審查發現有短繳情形者，應於次期繳納管理費時併計繳納。
如向主管稽徵機關更正前期申報之銷售額者，依更正日期所屬月份，併入該期管理費自動申報明細表調整前期管理費。