The 2015 Statistical Book of Assessed Annual Income Tax Return of Profit-seeking Enterprise Income Tax
(The statistics of data is for reference only. Please refer to the following instructions for use)

Published by Fiscal Information Agency, Ministry of Finance in August 2018

The Statistical Book is divided into twelve categories according to data content:
The 1st Category: About Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Rate Statistics.(Table 1~Table 12)
The 2nd Category: About Profit-seeking Enterprise Income Basic Tax Statistics. (Table 13~Table 15)
The 3rd Category: About Undistributed Surplus Earnings Statistics.(Table 16)
The 4th Category: Institutions or Organizations and its Operational Parties Statistics. (Table 17、Table 18)
The 5th Category: Average Tax Rate and Effective Tax Rate of Profit-seeking Enterprise Income Tax Statistics. (Table 19)
The 6th Category: Donation Expenses of Profit-seeking Enterprise Income Tax Statistics. (Table 20)
The 7th Category: Additional salary fee deduction of SME increase employment of Profit-seeking Enterprise Income Tax Statistics. (Table 21)
The 8th Category:The Investment Tax Credit of Profit-seeking Enterprise Income Tax and Undistributed Surplus Earnings Statistics (Table 22)
The 9th Category:Tax-exempt Income in line with award rules of Profit-seeking Enterprise Income Tax Statistics. (Table 23)
The 10th Category:Investment Tax Credit of Profit-seeking Enterprise Income Tax Statistics-by the Laws of Applicable Reward . (Table 24、Table 25)
The 11th Category:The amount of Amortization of Goodwill of Mergers and Acquisitions of Profit-seeking Enterprise Income Tax Statistics. (Table 26)
The 12th Category:Income Tax Deferred with Stocking from Technology Investment or Ownership of Intellectual Property Rights Statistics -by the Laws of Applicable Reward. (Table 27)

The 1st Category of the Statistical Tables is sub-divided into twelve kinds:
The 1st Kind:The vertical axis shows the National County Statistics, e.g., Table 1.
The 2nd Kind:The vertical axis shows Standard Industrial Classification of the Republic of China (Rev.7) Statistics, e.g., Table 2.
The 3rd Kind:The vertical axis shows “Types of Organization Structures" of Annual Income Tax Return Statistics, e.g., Table 3.
The 4th Kind:The vertical axis shows “Return Filing Category” of Annual Income Tax Return Statistics, e.g., Table 4.
The 5th Kind:The vertical axis shows “Net Operating Revenue Bracket” of Annual Income Tax Return Statistics, e.g., Table 5.
The 6th Kind:The vertical axis shows “Taxable Income Bracket” of Annual Income Tax Return Statistics, e.g., Table 6.
The 7th Kind:The vertical axis shows “Tax Payable Bracket” of Annual Income Tax Return Statistics, e.g., Table 7.
The 8th Kind:The vertical axis shows “Primary Industry Category/Types of Organization Structures” of Annual Income Tax Return Statistics, e.g., Table 8.
The 9th Kind:The vertical axis shows “Primary Industry Category/Return Filing Category” of Annual Income Tax Return Statistics, e.g., Table 9.
The 10th Kind:The vertical axis shows “Primary Industry Category/Net Operating Revenue Bracket” of Annual Income Tax Return Statistics, e.g., Table 10.
The 11th Kind:The vertical axis shows “Primary Industry Category/Taxable Income Bracket” of Annual Income Tax Return Statistics, e.g., Table 11.
The 12th Kind:The vertical axis shows “Primary Industry Category/Tax Payable Bracket” of Annual Income Tax Return Statistics, e.g., Table 12.

The 2st Category of the Statistical Tables is sub-divided into three kinds:
The 1st Kind:The vertical axis shows “Primary Industry Category” of Annual Income Tax Return Statistics, e.g., Table 13.
The 2nd Kind:The vertical axis shows “Types of Organization Structures” of Annual Income Tax Return Statistics, e.g., Table 14.
The 3th Kind:The vertical axis shows “Return Filing Category” of Annual Income Tax Return Statistics, e.g., Table 15.

The 4st Category of the Statistical Tables is sub-divided into two kinds:
The 1st Kind:The vertical axis shows “Goods or Services without Sales(County Categories)/Corporate Organization(Unincorporated Organization)” of Annual Income Tax Return of Institutions or Organizations and its Operational Parties Statistics, e.g., Table 17.
The 2nd Kind:The vertical axis shows “Goods or Services with Sales(County Categories)/Corporate Organization(Unincorporated Organization)” of Annual Income Tax Return Return of Institutions or Organizations and its Operational Parties Statistics, e.g., Table 18.

The 10st Category of the Statistical Tables is sub-divided into two kinds:
The 1st Kind:The vertical axis shows the Laws of Applicable Reward of Tax Return/Profit-seeking Enterprise Income Tax and Filling the Undistributed Earnings Statistics, e.g., Table 24.
The 2st Kind:The vertical axis shows the Laws of Applicable Reward of Tax Return/Tax-exempt Income of Profit-seeking Enterprise Income Tax and other Tax Preference Statistics, e.g., Table 25.

The Catalog and Statistical Tables are as follows:
Table 1. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics 【County Categories】 (1)、 (1ods)
Table 2. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics【Secondary Industry Category】(2)、 (2ods)
Table 3. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics【Types of Organization Structures】 (3)、 (3ods)
Table 4. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics【Return Filing Category】(4)、 (4ods)
Table 5. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics【Net Operating Revenue Bracket】(5) 、 (5ods)
Table 6. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics【Taxable Income Bracket】(6) 、 (6ods)
Table 7. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Amount Statistics【Tax Payable Bracket】 (7) 、(7ods)
Table 8. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics【Primary Industry Category/Types of Organization Structures】(8-1)、(8-1ods)、 (8-2)、(8-2ods)、 (8-3)、(8-3ods)、 (8-4)、(8-4ods
Table 9. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Statistics【Primary Industry Category/Tax Return Category 】(9-1)、(9-1ods)、 (9-2)、(9-2ods)、 (9-3)、(9-3ods)、 (9-4)、(9-4ods)、 (9-5)、(9-5ods)、 (9-6)、(9-6ods)、 (9-7)、(9-7ods)
Table 10. Gains and Losses of Profit-seeking Enterprise Income Tax and the Tax Amount Statistics【Primary Industry Category/Net Operating Revenue Bracket】(10-1)、(10-1ods)、 (10-2)、(10-2ods)、 (10-3)、(10-3ods)、 (10-4)、(10-4ods)、 (10-5)、(10-5ods)、 (10-6)、(10-6ods)
Table 13. Profit-seeking Enterprise Income Basic Tax Statistics【Primary Industry Category】(13)、(13ods)
Table 21. Additional salary fee deduction of SME increase employment of Profit-seeking Enterprise Income Tax Statistics【Primary Industry Category】 (21)、 (21ods)
Table 22. The Investment Tax Credit of Profit-seeking Enterprise Income Tax and Undistributed Surplus Earnings Statistics【Primary Industry Category】 (22)、 (22ods)
Table 23.Tax-exempt Income in line with award rules of Profit-seeking Enterprise Income Tax Statistics【Primary Industry Category】 (23)、(23ods)