Top 25 Night Markets Paid NT$230M in Taxes in '16|全台25夜市 貢獻國庫2.3億營業稅額

Taiwan's top 25 night markets paid almost NT$230 million in taxes in 2016. However, the Legislative Yuan has discovered that many well-known night markets are not paying the taxes they should. Shilin Night Market, for example, paid less in taxes than Fengyuan Miaodong Night Market in 2016. The center says local tax bureaus should take the time to investigate for tax evasion.


Taichung's Fengjia Night Market is always packed with people. According to the Taxation Administration, Fengjia paid NT$93 million in taxes in 2016, the most among all night markets in Taiwan.

At a tax rate of 1 percent, NT$9 billion is reasonable. We at the national tax bureau are keeping a close eye out. We do whatever we can to accommodate government policies, and then pay taxes. We are very simple that way.

Last year, for example, we earned over NT$9 billion. Based on customer surveys, (annual revenues) should be around NT$9 billion.

One Fengjia expert says this amount is within the right range. However, the Legislative Yuan Budget Center has discovered possible tax evasion by other night markets. Taipei's famous Shilin Night Market, for example, paid just NT$13.95 million in taxes in 2016, which is one-sixth of what Fengjia paid. Even the much smaller Fengyuan Miaodong Night Market paid more than Shilin.

If you look at the Ministry of Transportation and Communications' Tourism Bureau's statistics on foreign visitors to Shilin Night Market, you'll see the number has not fallen drastically and has even grown. However, the amount of taxes it paid fell drastically. Therefore, we feel it's somewhat unreasonable.

The National Taxation Bureau of Taipei says it paid special attention to night markets during audits last year and it will reevaluate when figures for 2017 are released. It also says tax numbers may be affected by local tax guidelines.