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匯款性質分類編號查詢

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DBU匯出匯款分類說明
Code and Description of DBU Outward Remittance Classification
 

分類編號
Code

項目
Item

說明
Description

111

海運貨運費支出
Cargo shipping expenditures

支付海上貨物運輸費用。
To pay for cargo shipping service.

112

海運客運費支出
Passenger shipping expenditures

支付海上旅客運輸費用。
To pay for passenger shipping service.

115

航空貨運費支出
Airfreight expenditures

支付航空貨物運輸費用。
To pay for airfreight service.

116

航空客運費支出
Air passenger service expenditures

支付航空旅客運輸費用。
To pay for airline passenger service.

11901 其他運輸支出-貨物陸路運輸支出
Other transportation-related expenditures incurred from land transportation
11902 其他運輸支出-倉儲費用支出
Other transportation-related expenditures incurred from warehousing
11903 其他運輸支出-貨物裝卸費用支出
Other transportation-related expenditures incurred from loading/unloading
11904 其他運輸支出-港口機場費用
Other transportation-related expenditures incurred from harbor/airport fees
11905 其他運輸支出-客貨運有關的佣金及代理費等支出
Other transportation-related expenditures incurred from commissions and agency fees related to cargo and passenger transportation
121 財產保險支出
Non-life insurance expenditures
居民投保財產保險之保費及再保費支出。
Residents paying for non-life insurance premiums and reinsurance fees.

123

人身保險支出
Life insurance expenditures

居民投保人身保險之保費及再保費支出。
Residents paying for life insurance premiums and reinsurance fees.

129

人身保險理賠支出
Payments for life insurance claim

居民承保人身保險及再保險所支付之保險賠款與給付(包括透過保險經紀人安排者)。若非因保險之損害賠償或撫恤金等,請填報(599)「其他移轉支出」。
Claims and benefits paid by residents for life insurance and reinsurance underwritten (including underwriting arranged through insurance brokers).  For non-insurance related indemnities or consolation payments, fill in “599” – Other transfer payments.

 

旅行支出
Traveling expenditures

居民出國旅行支出或在國外短期居留(未滿一年)之支出(不含進出國境之機船票款,該款項請列入運輸支出),分為下列各項:
Expenditures of residents incurred from traveling abroad or short stay abroad (less than one year) (excluding cross-border air fare and steamer ticket which should be classified as transportation expenditures), which are classified as follows:

131

商務支出
Business expenditures

居民出國洽辦商務之旅費支出。
Traveling expenditures of residents taking business trips abroad.

132

觀光支出
Tourism expenditures

居民出國觀光旅費支出,含旅行社團費、遊學等。
Traveling expenditures of residents for tours abroad, including charges of the traveling agency and short-term course.

133

探親支出
Expenditures of visiting relatives

居民出國探親支出。
Residents paying for expenditures of visiting relatives abroad.

134

留學支出
Expenditures of studying abroad

居民留學(居留國外可一年以上)之學費及生活費。
Residents paying for the tuition and living expenditures of students studying abroad (including students staying abroad for more than one year).

135

信用卡支出
Credit card payment

居民在國外之信用卡、金融卡消費支出。
Residents paying for credit cards or debit cards charges incurred abroad.

13901 其他旅行支出-講學
Other traveling expenditures- giving lectures
13902 其他旅行支出-就醫(居留國外可一年以上)Other traveling expenditures- seeking medical treatments (including expenditures of those staying abroad for more than one year)
13903 其他旅行支出-競賽Other traveling expenditures- participating in tournaments or contests.

191

文化及休閒支出
Cultural and leisure expenditures

居民支付國外所提供博物館及其他文化、體育與休閒娛樂有關的活動支出,包括函授課程及遠距教學費用。
Expenditures incurred by residents for museum visits and other culture, sports, leisure and entertainment related activities provided abroad, including expenditures of correspondence and distance learning courses.

192

貿易佣金及代理費支出
Trade commission and agency expenditures

居民支付國外所提供與貿易有關的服務之佣金及代理費用。
Residents paying for commissions and agency fees for trade-related services provided abroad.

193

營建支出
Payments related to local construction project

居民支付非居民承包國內營建工程(包括建築及土木工程之興建、修繕、土地整理及其相關之管線、系統工程的安裝及建案管理)的支出,或居民承包國外工程匯出支付在國外採購的商品及服務支出。若屬建築設計支出請填報(19D)「專業技術事務支出」。
Residents paying non-resident contractors of local construction projects (including construction, repair, and land consolidation services for buildings and civil engineering projects, related pipeline and system installation, and project management services), or residents paying for purchase of products and services abroad in connection with overseas contracted project.  For architectural design expenditures, fill in “19D” - Professional and technical service expenditures.

194

金融服務支出
Financial service expenditures

居民支付國外為辦理各種金融業務(如外匯交易、證券交易、衍生金融商品交易、資產管理、代客金融操作與證券保管等服務)所產生的手續費及佣金支出。
Residents paying for fees and commissions for financial services (e.g. transactions of foreign exchange, securities, and financial derivatives, asset management, discretionary account services, and securities custody services) provided by a foreign company or individual.

195

使用智慧財產權支出
Payments for authorized use of intellectual property rights

居民支付使用國外智慧財產權(例如專利權、商標、經銷權、版權、著作權或工業製程與設計等)之費用,包括影視、廣播及音樂等播送權或重製權所支付之權利金。若係購買智慧財產權,請按交易性質分別填報(19P)「購買研發成果資產之支出」或(540)「購買自然資源與非研發成果資產支出」。
Residents paying for expenditures incurred from the use of foreign intellectual property rights (e.g. patents, trademarks, distribution rights, publication rights, copyrights or industrial processes and designs), including royalties paid for the right to broadcast or reproduce film, television, radio and musical productions. For the purchase of intellectual property rights, fill in“19P” –R&D assets purchase expenditures or “540”- Natural resources and non- R&D assets purchase expenditures”, depending on the nature of transaction.

196

我國民間機構在國外辦公費用
Overseas office expenses

居民支付在國外非營利組織或無營利事業登記之分支機構、辦事處或聯絡處之辦公費用(包括派駐國外人員薪資)。若為當地雇員薪資,請填報(410)「非居民薪資匯出」。
Residents paying for office expenses (including wages and salaries of employees stationed abroad) of a non-profit organization, or a branch office, a representative office or a liaison office that without business registration abroad.  For wages and salaries of local employees, fill in “410” - Outward remittance of non-resident’s wages and salaries.

19A

郵務與快遞支出
Postal and courier service expenses

居民使用國外郵務與快遞服務支出。
Residents paying for postal and courier services abroad.

19B

電腦與資訊支出
Computer and information expenditures

居民支付國外提供的電腦、資訊與新聞相關之服務,包括一、支付國外有關電腦軟硬體的開發、設計、諮詢、管理、安裝、資料處理及相關設備維修的費用。二、使用國外資料庫、圖書館及檔案管理等服務的費用。三、向國外訂購報紙、期刊及書籍(未經進口報關)的支出。四、支付國外新聞代理、照片和報導的費用。
Residents paying for computer, information and news related services provided abroad, including 1. Expenditures for the development of software and hardware, design, consultation, management, installation, data processing, and maintenance of related computer equipment; 2. Expenditures for the use of foreign database, library and file management services; 3. Expenditures for the subscription of newspapers, journals, and books (not by customs declaration); and 4. Expenditures for overseas news agencies, photos and reports.

19C

營業租賃支出
Leasing expenditures

居民租用國外營運器具所支付的租金(如運輸設備租金支出),惟資本租賃除外。
Residents paying for rental for the leasing of operating facilities (such as leasing of transportation equipment), but excluding capital leasing.

19D

專業技術事務支出
Professional and technical service expenditures

居民支付國外有關法律、會計、管理顧問、公關、廣告、市場調查、民意測驗、商業展覽、公證、檢驗及建築設計等服務之支出,包括董監事酬勞。
Residents paying for professional services such as legal, accountant, management consultant, public relations, advertising, market survey, poll, commercial exhibition, public notary, examination, architectural design, etc., including remuneration of directors and supervisors.

19E

視聽支出
Video-audio expenditures

居民支付國外製作及演出影視、廣播與音樂等報酬,或支付自國外下載影音及收看頻道的費用。若屬前述視聽播送權或重製權之權利金費用,請填報(195)「使用智慧財產權支出」。
Residents paying for remuneration for film, television, radio and musical productions and performances abroad, or for expenses incurred in video/audio downloads, and channel rental; for royalties paid for the right to broadcast or reproduce video/audio productions described above, fill in“195”- Payments for authorized use of intellectual property.

19F

外國政府機構之服務收入匯出款
Outward remittance of service income of foreign government agency

外國使領館及其他政府機構在台收取的領事簽證費、規費,及居民自行支付外國政府簽證費、規費的匯出。
Outward remittance of visa fees and service fees received by foreign consulates in the R.O.C., and payment of visa fees and service fees to foreign government by residents.

19G

軍政機關其他服務支出
Other service expenditures of civil or military organs

上述各項以外之我軍政機關服務支出,包括匯往我駐外單位之款項(含派駐人員薪資)。若為當地雇員薪資,請填報(410)「非居民薪資匯出」。軍政機關如有旅行或對外採購軍品物資等非屬本項支出,應填相關之匯款分類。
Payments for services other than those described above by civil or military organs, including money remitted to government’s representative offices abroad (including wages and salaries of employees stationed abroad).  For wages and salaries of local employees, fill in “410” - Outward remittance of non-resident’s wages and salaries. Other expenditures of civil or military organs not included under this item, such as expenses of traveling or purchase of military supply should be put down relevant remittance code.

19H

加工費支出
Processing fee expenditures

居民支付國外加工、組裝服務之費用。
Residents paying for processing and assembly services provided abroad.

19J

電信支出
Telecommunication expenditures

居民支付國外電信服務之費用。
Residents paying for telecommunication services provided abroad.

19K

維修支出
Repair/maintenance expenditures

居民支付國外維修服務之費用,如船舶、航空器及其他運輸工具之維修,但建築或電腦的維修請分別填報(193)「營建支出」及(19B)「電腦與資訊支出」。
Residents paying for repair/maintenance services provided abroad, such as repair/maintenance of ships, aircrafts and other transportation vehicles.  For repair/maintenance of buildings or computers, fill in“193” - Payments related to local construction project or “19B” - Computer and information expenditures.

19P

購買研發成果資產之支出
R&D asset purchase expenditures

居民購買國外的研發成果所有權(例如專利權、版權、工業製程與設計等)之支出。若購買品牌、商標、經銷權等請填報(540)「購買自然資源與非研發成果資產支出」;若係支付國外使用研發成果之支出,請填報(195)「使用智慧財產權支出」。
Residents paying for acquisition of R&D asset ownership (e.g. patents, publication rights, industrial processes and designs, etc.).  For purchase of trade names, trademarks or distribution rights, fill in “540” - Natural resources and non- R&D assets purchase expenditures.  For expenses incurred in the use of foreign R&D assets, fill in “195” - Payments for authorized use of intellectual property rights.

19901

其他服務支出-翻譯費

Other service expenditures-translation fee
19902

其他服務支出-服裝設計費

Other service expenditures - fashion design fee
19903

其他服務支出-模具費

Other service expenditures-mold fee

210

對外股本投資
Outward direct investments

居民直接投資國外事業之股本,包括股本轉讓及分公司營運資金。
Resident’s direct investments in the capital stock of a foreign business, including the transfer of capital stock and operating funds of branch offices.

220

對外貸款投資
Outward loan investments

居民對其在國外直接投資事業之貸款。
Residents’ loans to their direct overseas investments.

250

存放國外銀行
Deposits overseas

居民存放資金於國外銀行。匯款時可決定嗣後在國外之用途者不得列入本項,應依其用途作適當的分類。
Funds deposited overseas by residents.  The remittance should be put under the proper item instead of this item if subsequent use of the funds abroad is decided at the time of remittance.

262

投資國外股權證券
Investments in overseas equity stocks

居民投資國外股份、股票、權證、存託憑證、共同基金及投資信託之資金。
Residents’ investments (principal) in overseas shareholdings, stocks, warrants, depository receipts, mutual funds and investment trusts.

263

投資國外長期債票券
Investments in overseas long-term bonds and notes

居民投資國外長期(發行期限超過一年)債票券。若為居民投資非居民在台發行長期債票券,請填報(282)「外人在台發行長期債票券」。
Residents’ investments (principal) in overseas long-term bonds and notes (with an original maturity longer than one year).  In case of residents investing in long-term bonds and notes issued by non-residents in the R.O.C., fill in“282” - Issuance of long-term bonds and notes in the R.O.C. by overseas nationals.

264

投資國外短期債票券
Investments in overseas short-term notes and bills

居民投資國外短期(發行期限一年及一年以下)債票券。
Resident’s investments in overseas short-term notes and bills (with an original maturity of one year or less).

266

國外有本金交割的遠匯及換匯之資金匯出
Outward remittance of funds for overseas deliverable forward and swap transactions

居民支付國外有本金交割的外匯遠期及換匯之資金;但與國內銀行交易者不得列入本項,請依性質列入「其他匯出款—國內交易」之相關細項。
Residents paying for overseas deliverable forward (DF) foreign exchange and swap transactions.  Funds remitted for transactions with domestic banks may not be put under this item but under the related sub-item of “Other outward remittances –Domestic transactions” based on the nature of remittance.

267

國外無本金交割的衍生金融商品之資金匯出
Outward remittance of funds for overseas non-deliverable derivative transactions

居民支付與非居民有本金交割以外的衍生金融商品之資金,包括匯出的保證金、權利金及損失等;但與國內銀行交易者不得列入本項,請依性質列入「其他匯出款—國內交易」之相關細項。
Residents paying for overseas non-deliverable derivative transactions with non-residents, including margins, premiums and losses incurred.  Funds remitted for transactions with domestic banks may not be put under this item but under the related sub-item of “Other outward remittances –Domestic transactions” based on the nature of remittance.

270

投資國外不動產
Investments in overseas real estate

居民投資國外土地、房屋等不動產之資金。
Resident’s investments in overseas real estate, such as land and houses.

280

對外融資貸款
Loan financing to non-resident abroad

居民融資貸款予非居民,包括代墊款、週轉金等;若係對國外直接投資事業之貸款,請填報(220)「對外貸款投資」。
Resident’s loan financing to non-residents, including advances, working funds etc. For loans to direct overseas investments, fill in“220” - Outward loan investments.

281

外人發行台灣存託憑證
Issuance of Taiwan depository receipts by foreign nationals

非居民發行台灣存託憑證之匯出款及現金增資股款匯出。
Outward remittances of funds by non-residents raised in the issuance of Taiwan depository receipts and outward remittances of payments for shares issued for capital increase.

282

外人在台發行長期債票券
Issuance of long-term bonds and notes in the R.O.C. by foreign nationals

在台發行長期債票券之資金(包括發行人募集或投資人投資)匯出。
Outward remittances of funds (by issuers or investors) raised in the issuance of long-term bonds and notes in the R.O.C.

283

外人在台發行股票
Issuance of stocks in the R.O.C. by foreign nationals

非居民在台公開發行股票募集資金匯出。
Outward remittance of funds raised by non-residents in the public offering of stocks in the R.O.C.

29901 其他本國資金流出-押標金
Other outflows of domestic funds- bid bonds
29902 其他本國資金流出-保證金(不含衍生金融商品之保證金)
Other outflows of domestic funds- performance bonds, deposits (excluding margins for financial derivatives)
29903 其他本國資金流出-國外購買古董支出
Other outflows of domestic funds-buy antiques from foreign country

310

僑外股本撤資
Withdrawal of equity investments by foreign nationals and overseas Chinese

非居民收回原直接投資我國產業之股本,包括股本轉讓及分公司營運資金。
Non-residents recovering equity principal invested in the R.O.C. enterprises, including transfers of capital stock and operating funds of branch offices.

320

償還僑外貸款投資
Repayments of loan investments by foreign nationals and overseas Chinese

居民償還非居民直接投資股東之貸款投資款。
Residents repaying loan investments provided by non-resident shareholders with direct investments in residents’ company.

330

國外信託資金匯出
Outward remittance of foreign trust funds invested in the R.O.C.

國內證券投信業者匯出原投資於我國之國外信託資金。
Domestic investment trust business remitting original investments in foreign trust funds in the R.O.C.

340

償還國外借款
Repayments of overseas borrowing

居民償還向國外借入之資金,包括代墊款、週轉金等,銀行對外履行借款保證責任時亦屬之;若屬償還外資直接投資股東之貸款投資款,請填報(320)「償還僑外貸款投資」。
Residents paying back funds borrowed abroad, including advances and working funds etc., as well as bank’s guarantee payments (fulfilling the guarantee responsibility). For repaying loan investment from direct non-resident shareholder, fill in“320” - Repayments of loan investments by foreign nationals and overseas Chinese.

341

償還海外公司債
Repayments of corporate bonds issued overseas

居民贖回其海外公司債之資金匯出,包括轉換股票後在國內股票市場售出所得資金匯出。
Residents remitting outward funds for the redemption of corporate bonds issued overseas, including the proceeds from sale of converted stocks in the domestic stock exchange.

350

外人存款收回
Withdrawal of deposits by foreign nationals

非居民收回存放於我國之存款(非證券投資戶)。
Non-residents withdrawing deposits in the R.O.C. (not for the local securities investments).

360

外人證券投資匯回
Outward remittance of securities investments by foreign nationals

非居民匯回投資國內證券之資金(含資本利得與損失)。
Non-residents remitting outward funds invested in local securities (including capital gain and loss).

365

外人交易衍生金融商品匯回
Outward remittance of proceeds from financial derivative transactions by foreign nationals

非居民匯回其原與國內交易衍生金融商品之資金,包括保證金、權利金及利得等。
Non-residents remitting outward proceeds from financial derivative transactions in the R.O.C., including margins, premiums and gains.

366

外人借券保證金匯出
Outward remittance of cash collateral received by foreign nationals for securities lending

非居民匯回其借券交易之保證金。
Non-residents remitting outward cash collateral received for securities lending transactions.

370

外人收回不動產投資
Withdrawal of real estate investment by foreign nationals

非居民收回投資國內不動產之資金。
Non-residents withdrawing funds invested in local real estate.

380

海外存託憑證贖回
Redemption of global depository receipts

居民為贖回其海外存託憑證所匯出之資金。
Residents remitting outward funds to redeem his global depository receipts.

391

償還分期付款進口融資
Installment payments for import financing

居民償還國外賣方之進口融資。
Residents paying back principal of import financing by foreign sellers in installments.

392

資本租賃支出
Capital leasing expenditures

居民向國外以融資方式承租物品之租金支出。
Resident paying for foreign financing of leasing (principal).

39901 其他外國資金流出-匯回押標金Other outflows of foreign funds- bid bonds
39902 其他外國資金流出-保證金(不含交易衍生金融商品及借券交易之保證金)Other outflows of foreign funds- performance bonds (excluding margins or cash collaterals for financial derivatives or securities lending)

410

非居民薪資匯出
Outward remittance of non-resident’s wages and salaries

在台外籍人員(憑護照或未滿一年之居留證)薪資匯出(或由其雇主代匯),及支付駐外軍政機關或無營利事業登記之國外分支機構當地雇員薪資款。若在台居留超過一年者,請填報(511)「工作者移轉支出」。
Outward remittance of wages and salaries of foreign employees in the R.O.C. (based on passport or residence permit showing stay of less than one year, or remitted by the employer), and payments for wages and salaries of local employees at an overseas branch office of a civil or military organ or the overseas branch office without business registration; for foreign employees who have stayed in the R.O.C. for more than one year, fill in “511” – Outward remittance by guest workers.

 

外資投資所得(不含資本利得或損失)
investment income of foreign nationals (excluding capital gain or loss)

投資所得係指固定期間所配發的利息、紅利、盈餘或股利;若是外資投資所產生買賣的價差視為「資本利得或損失」,不得列入各項投資所得,請依性質列「外國資金流出」各細項。外資投資所得分為下列各項:
Investment income refers to interest, bonus, surplus or dividends distributed periodically; the difference between buying and selling prices incurred in foreigner’s investment is treated as “capital gain or loss”, which may not be put under investment gain, but under the sub-items of “Outflows of foreign funds” based on the nature of remittance. Investment income of foreign nationals is classified into the following items:

440

國外借款利息
Interest of overseas borrowing

居民向國外借款所支付之利息,包括資本租賃之利息支出。
Interest paid by resident for foreign borrowing, including interest expenditures of capital leasing.

441

僑外股本投資的盈餘或股利
Surplus or dividend income of foreign nationals and overseas Chinese from equity investments in the R.O.C.

非居民直接投資於國內產業股本之紅利、盈餘及股利所得。
Bonus, surplus and dividends earned by non-residents from direct equity investments in R.O.C. enterprises.

442

股權證券股利
Dividend income from equity securities

非居民投資國內股份、股票、權證、存託憑證、共同基金及投資信託等股權證券之股利,或居民匯出配發在國外發行的股票、存託憑證等股權證券股利之款項。
Non-resident’s dividend income from equity securities such as domestic shareholding, stocks, warrants, depository receipts, mutual funds and investment trusts or resident’s outward remittance of dividends on stocks or depository receipts issued overseas.

443

外人存款利息
Deposit interest of foreign nationals

非居民匯出在國內存款之利息所得。
Outward remittances of interest from deposits in R.O.C banks by non-residents.

444

有關進口之利息
Import finance related interest

居民支付國外賣方遠期信用狀、託收或分期付款進口融資等之利息支出。
Residents paying for the interest incurred from a foreign seller’s usance L/C, collection of payment or import financing by installment payment.

445

長期債票券利息
Interest earned from long-term bonds and notes

非居民投資國內長期(發行期限超過一年)債票券的利息,或居民匯出配發海外長期債票券的利息。
Interest received by non-residents from long-term bonds and notes in R.O.C. (with an original maturity longer than one year) or residents remitting out interest income from overseas long-term bonds and notes.

446

短期債票券利息
Interest earned from short-term notes and bills

非居民投資短期(發行期限一年及一年以下)債票券的利息,或居民匯出配發海外短期債票券的利息。
Interest received by non-residents from short-term notes and bills in R.O.C. (with an original maturity of one year or less) or a resident remitting out interest income from overseas short-term notes and bills.

448

僑外貸款投資利息
Interest on loan investments by foreign nationals and overseas Chinese

居民支付非居民直接投資股東之貸款利息。
Residents paying interest on loans from direct non-resident shareholders.

44901 其他外資投資所得-房屋租金支出。
Other investment income of  foreign nationals- house rental.
44902 其他外資投資所得-土地租金支出。
Other investment income of  foreign nationals- land rental.

510

贍家匯款支出
Outward remittances of allowances for family or relatives

居民資助國外親友或作為家屬生活費,包括定居大陸地區榮民之就養給付。
Outward remittances by residents to help family or relatives overseas, including veterans in Mainland China.

511

工作者匯款支出
Outward remittance by guest workers

在台居留一年以上之外籍工作者的薪資匯出款(或由其雇主代匯)。
Outward remittance of wages and salaries of foreign workers staying in R.O.C. for more than one year (or remitted by the employers).

520

捐贈匯款支出
Donation remittance

軍政機關以外之居民對國外之捐獻或贈與款。
Residents other than civil or military organs making donations to other countries.

530

移民支出
Immigration remittance

國人移民國外之費用,及為移民所匯出之資金。
Immigration expenditures and funds remitted outward for immigration purposes.

540

購買自然資源與非研發成果資產支出
Natural resources and non- R&D assets purchase expenditures

向國外購買自然資源(包括土地、採礦權、伐木權、漁獵權、水域及領空等)及無形資產(包括品牌、商標、經銷權、網域名稱等)所有權的支出。若購買專利權、版權等請填報(19P)「購買研發成果資產之支出」。
Expenses incurred in acquiring natural resources (including land, mining rights, logging rights, fishing and hunting rights, waters and air space)  and ownership of intangible assets (including trade names, trademarks, distribution rights, domain names, etc.) abroad; for the purchase of patents or copyrights, fill in“19P” –R&D assets purchase expenditures.

580

政府移轉支出
Government transfer payments

我軍政機關對國外之移轉支出,如捐贈、繳交國際組織會費等。
Transfer payments of civil or military organs, such as donations and membership fees for international organizations.

59901 其他移轉支出-支付違約金
Other transfer payments- default penalty
59902 其他移轉支出-支付補助款
Other transfer payments- aid
59903 其他移轉支出-支付獎學金
Other transfer payments- scholarship
59904 其他移轉支出-支付會員費
Other transfer payments- membership fees
59905 其他移轉支出-支付非居民遺產
Other transfer payments- non-resident’s legal inheritance of assets of residents and interest accrued
59906 其他移轉支出-支付稅款
Other transfer payments- payment of tax
59907

其他移轉支出-支付彩券票款或獎金

Other transfer payments- lottery or prize
59908 其他移轉支出-支付非因保險給付之損害賠償
Other transfer payments- non-insurance related indemnity payment.
59909 其他移轉支出-支付撫恤金
Other transfer payments- relief payment.
59911 其他移轉支出-支付規費
Other transfer payments- payment of  fees
  其他國外交易
Other overseas transactions
 

611

出口貨款退回
Returns of export payments

包括出口貨款退回、出口貨款折讓及出口貨品瑕疵理賠等。若係跟單交易之貨款退回或拒付還款請列報為原來出口之減項。
Including returns of export payments, and payments for claims of defect. In the case of returns of payments in L/C negotiations or unpaid after L/C negotiations, declare as a minus item under the export L/C negotiation item on “Daily Transaction Report”.

612

外人兌回外幣
Foreigners exchange back foreign currency

非居民在台旅行支出剩餘款兌回外幣。
Non-residents exchange back unspent New Taiwan dollar in R.O.C.

619

其他匯出款
Other outward remittances

除資本項目(2、3字頭)及611、612以外之其他匯入匯款退匯。詳述性質時,請註明原匯入匯款分類編號或項目名稱。
Returns of inward remittances other than 611, 612 and capital items (with prefix 2 or 3); when specifying the nature of remittance, please note the code or item name of the original inward remittance.

 

國內交易
Domestic transactions

發生於國內之外匯交易(包括衍生金融商品交易),國別應填報為本國;若匯出至國際金融業務分行OBU者,不得列入國內交易,請依國外交易的匯款性質作適當分類,分為下列各項:
For foreign exchange transactions (including financial derivative transactions) executed within the R.O.C., the country should be indicated as the R.O.C.; outward remittance to OBUs may not be put under domestic transactions, but should be classified into the foreign transaction’s items based on the nature of outward remittance. The domestic transaction’s items are classified as follows:

692

兌購外匯存外匯存款
Purchase of foreign exchange and deposit into foreign currency deposit account

客戶以新台幣結購外匯存入外匯存款時,不論其外匯支出之性質為何,指定銀行於水單上皆編製本項分類編號,並請加註客戶原結購性質;未以新台幣結購外匯者不得列入本項。
When a customer buys foreign currency with the New Taiwan dollar and deposits it in a foreign currency account, the authorized bank shall put down this code on the “Foreign Exchange Memo”, regardless the nature of the foreign exchange payment, and annotate customer’s original intent; do not use this code if the foreign exchange is not settled with the New Taiwan dollar.

693

由本行轉往國內他行之外匯
Foreign exchange transferred to another domestic bank

本項非屬客戶填報之性質,而為指定銀行使用之分類編號。當外匯轉往國內他行時(不含聯行及各國際金融業務分行OBU),不論是否需經國外銀行轉帳,指定銀行於水單或憑證上皆編製本項分類編號,並請加註客戶原支出性質。匯往國際金融業務分行OBU者,不得列入本項,應依其原匯款性質作適當的分類。
This code is used only by authorized banks. When foreign exchange is transferred to another domestic bank (excluding  inter-branch transfer and with OBUs), the authorized bank should put down this code and note the original nature of payment by customer on the “Foreign Exchange Memo” or “Transactions Memo”, regardless whether the remittance transferred through  banks abroad. If the remittance is transferred to OBUs, do not use this code; use the code for the original nature of remittance instead.

694

外幣互換兌出
Converting one foreign currency to another

兩種不同外幣間之互相轉換,轉換前之外幣列報本項。
Foreign currency converted from another foreign currency shall be reported. The original foreign currency should be put down in this item.

695

未有資金流動之交易
Transaction without flow of funds

客戶之外匯資金僅在同一銀行內部(包括聯行間但不含OBU)轉帳未匯出至他行者,如外匯活存定存互轉、定存到期展期續存、不同客戶間外匯轉讓、償還國內銀行外幣貸款、應收帳款承購收回、外幣貸款利息、支付國內銀行外幣手續費、呆帳沖銷、國內外匯交易損失、外匯交易保證金提存、結購外幣供保值等,請詳述性質。
If a customer’s foreign exchange is transferred within the bank (including inter-branches, but not including OBU’s), for example transfers between time deposit and demand deposit, carry over of time deposit, foreign exchange transfers between customers, repayment of foreign currency loans extended by domestic banks, buyback of accounts receivables, interest payment of foreign currency loans, paying foreign currency service fees to authorized banks, write-off,  foreign currency transaction losses (incurred inside the country), deposit/withdrawal of foreign exchange transaction margin, or buying foreign currency for maintenance of value, please specify the nature of these transactions.

696

外匯存款利息支出
Interest payments for foreign currency deposits

指定銀行提列或支付外匯活期存款或外匯定存單利息時列報本項。
Authorized banks paying interest on foreign exchange demand deposits or time deposits.

 

支付商品貿易之貨款(含非居民於國內供貨及國外供貨)
Payments for imported goods (including onshore and offshore deliveries by non-residents)

支付商品貿易之貨款分為下列各項;若為分期付款與金融租賃的貨款本金支出請分別填報於(391)「償還分期付款進口融資」與(392)「資本租賃支出」。
Payments for imported goods are classified into the following items: for installment payments or capital leasing (principal), fill in “391” - Installment payments for import financing or “392”- Capital leasing expenditures.

  進口通關的貨款
Payments for customs-cleared imported goods
 

70A

付款人已自行辦理進口通關的貨款
Payments for imported goods with customs clearance handled by payee

貨品已由付款人辦理進口通關的貨款,包括個人進口之貨款。
Payments for imported goods with customs clearance handled by payee, including payments for personal purchase.

701

尚未進口之預付貨款
Prepayments for goods not yet imported

預付之進口貨品價款,貨品將在國內通關進口。
To pay for goods to be imported in advance. Such goods will be cleared through customs and imported into the R.O.C.

702

燃油費及補給支出
Fuel and supply payments

我國運輸工具在國外港口或機場接受油料或物資等補給之支出。
To pay for fuel or supply received by transportation vehicle from R.O.C. at a foreign port.

704

樣品費支出
Payments for samples

居民支付國外樣品費。
Residents paying for samples from abroad.

706

非由付款人自行辦理進口通關的貨款
Payments for imported goods with customs clearance not handled by payee

付款人提供相關文件證明貨物已由國內其他業者辦理進口通關,但貨款由其支付國外,否則,請填報(801)。
Payments for imported goods with payee providing relevant proof documents showing that customs clearance formalities have been handled by the other domestic entities.  If relevant proof documents are not presented, fill in“801”.

  未經我國進口通關的國外貨款支出
Payments for goods not cleared through R.O.C. customs
 

710

委外加工貿易支出
Payments for processing trade

居民國外購料委託國外加工,且貨品未經我國進口通關的貨款支出。
Payments for goods with materials purchased and processed abroad and not cleared through R.O.C. customs.

711

商仲貿易支出
Payments for merchanting trade

居民購買貨品(包括原料、半成品及成品)後,不經加工直接在國外銷售,且過程中均未經我國通關,但由我國支付之貨款。
Payments for purchase of merchandise (including raw materials, work-in-process and finished goods) that are sold directly abroad without further processing and never cleared through R.O.C. customs.

  支付國外但供貨來自境內之貨款
Payments for goods supplied onshore
 

720

國外訂貨但由境內供貨的貨款
Payments for goods ordered offshore but supplied onshore

付款人向國外訂貨,依照訂單或合約,其中部分貨品在境內取得,惟貨款須支付給國外,且提供相關證明文件,否則,請填報(802)。
Payments for goods ordered offshore, partly delivered onshore according to order or contract but payments made overseas, with the presentation of relevant proof documents.  If relevant proof documents are not presented, fill in“802”.

  其他貨款
Other payments for goods
 

801

非由付款人自行辦理進口通關的貨款(無證明文件)
Payments for imported goods with customs clearance not handled by payee (without proof documents)

匯出性質與(706)相同,但付款人無法提供證明文件之貨款,結購時累積超過新台幣50萬元以上,應計入付款人當年累積結匯金額。
The nature of outward remittance is the same of “706”, but the payee is unable to provide relevant proof documents; when accumulated settlement of foreign currency purchase exceeds NT$500,000, it should be counted into payee’s accumulated exchange settlement for the year.

802

國外訂貨但由境內供貨的貨款(無證明文件)
Payments for goods ordered offshore but supplied onshore (without proof documents)

匯出性質與(720)相同,但付款人無法提供證明文件之貨款,結購時累積超過新台幣50萬元以上,應計入付款人當年累積結匯金額。
The nature of outward remittance is the same of “720”, but the payee is unable to provide relevant proof documents; when accumulated settlement of foreign currency purchase exceeds NT$500,000, it should be counted into payee’s accumulated exchange settlement for the year.

 
 
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