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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Summary of Income Tax Expense | Income tax expense consisted of the following:
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Current income tax expense |  |  |  |  |  |  |  |  |  |  |  |
Current tax expense recognized in the current year |  | $ | 61,297.7 |  |  | $ | 72,405.0 |  |  | $ | 73,851.4 |
Income tax adjustments on prior years |  |  | (12,661.2 | ) |  |  | (16,628.1 | ) |  |  | (19,107.0 | )
Other income tax adjustments |  |  | 247.8 |  |  |  | 122.5 |  |  |  | 152.8 |
|  |  | 48,884.3 |  |  |  | 55,899.4 |  |  |  | 54,897.2 |
Deferred income tax expense (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Effect of tax rate changes |  |  | — |  |  |  | — |  |  |  | 561.8 |
The origination and reversal of temporary differences |  |  | (1,542.8 | ) |  |  | (1,775.0 | ) |  |  | (4,336.1 | )
Investment tax credits and operating loss carryforward |  |  | 303.2 |  |  |  | — |  |  |  | — |
|  |  | (1,239.6 | ) |  |  | (1,775.0 | ) |  |  | (3,774.3 | )
Income tax expense recognized in profit or loss |  | $ | 47,644.7 |  |  | $ | 54,124.4 |  |  | $ | 51,122.9 |
Reconciliation of Income before Income Tax and Income Tax Expense Recognized in Profit or Loss | A reconciliation of income before income tax and income tax expense recognized in profit or loss was as follows:
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Income before tax |  | $ | 350,477.6 |  |  | $ | 385,921.7 |  |  | $ | 396,161.9 |
Income tax expense at the statutory rate |  | $ | 60,674.4 |  |  | $ | 66,938.7 |  |  | $ | 69,613.5 |
Tax effect of adjusting items: |  |  |  |  |  |  |  |  |  |  |  |
Deductible items in determining taxable income |  |  | (6,340.4 | ) |  |  | (44.9 | ) |  |  | (1,415.9 | )
Tax-exempt income |  |  | (22,144.3 | ) |  |  | (19,595.0 | ) |  |  | (16,901.1 | )
Additional income tax under the Alternative Minimum Tax Act |  |  | 6,041.6 |  |  |  | — |  |  |  | — |
Additional income tax on unappropriated earnings |  |  | 27,543.6 |  |  |  | 30,046.8 |  |  |  | 28,183.5 |
Effect of tax rate changes on deferred income tax |  |  | — |  |  |  | — |  |  |  | 561.8 |
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
The origination and reversal of temporary differences |  | $ | (1,542.8 | ) |  | $ | (1,775.0 | ) |  | $ | (4,336.1 | )
Income tax credits |  |  | (4,243.6 | ) |  |  | (4,940.2 | ) |  |  | (5,628.6 | )
Remeasurement of operating loss carryforward |  |  | 69.6 |  |  |  | (0.4 | ) |  |  | — |
|  |  | 60,058.1 |  |  |  | 70,630.0 |  |  |  | 70,077.1 |
Income tax adjustments on prior years |  |  | (12,661.2 | ) |  |  | (16,628.1 | ) |  |  | (19,107.0 | )
Other income tax adjustments |  |  | 247.8 |  |  |  | 122.5 |  |  |  | 152.8 |
Income tax expense recognized in profit or loss |  | $ | 47,644.7 |  |  | $ | 54,124.4 |  |  | $ | 51,122.9 |
Income Tax Expense Recognized in Other Comprehensive Income |
|  | Income tax expense recognized in other comprehensive income
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Deferred income tax benefit (expense) |  |  |  |  |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit obligation |  | $ | 99.3 |  |  | $ | 126.9 |  |  | $ | 30.6 |
Related to unrealized gain/loss on available-for-sale financial assets |  |  | (16.0 | ) |  |  | (61.2 | ) |  |  | (2.9 | )
Related to gain/loss on cash flow hedges |  |  | — |  |  |  | — |  |  |  | (0.6 | )
|  | $ | 83.3 |  |  | $ | 65.7 |  |  | $ | 27.1 |
Analysis of Deferred Income Tax Assets and Liabilities in Consolidated Statements of Financial Position | The analysis of deferred income tax assets and liabilities was as follows:
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |
Depreciation |  | $ | 4,244.2 |  |  | $ | 8,401.3 |
Provision for sales returns and allowance |  |  | 1,512.1 |  |  |  | 1,637.7 |
Net defined benefit liability |  |  | 939.5 |  |  |  | 975.3 |
Unrealized loss on inventories |  |  | 737.3 |  |  |  | 629.5 |
Deferred compensation cost |  |  | 378.7 |  |  |  | 266.5 |
Others |  |  | 445.1 |  |  |  | 195.2 |
Operating loss carryforward |  |  | 14.5 |  |  |  | — |
|  | $ | 8,271.4 |  |  | $ | 12,105.5 |
Deferred income tax liabilities |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |
Unrealized exchange gains |  | $ | (48.7 | ) |  | $ | (169.5 | )
Available-for-sale financial assets |  |  | (92.5 | ) |  |  | (95.4 | )
Others |  |  | — |  |  |  | (37.3 | )
|  | $ | (141.2 | ) |  | $ | (302.2 | )
|  | Year Ended December 31, 2015 |
|  |  |  |  | Recognized in |  |  |  |  |  |  |  |  |  |
|  | Balance, Beginning of Year |  |  | Profit or Loss |  |  | Other Comprehensive Income |  |  | Effect of Acquisition of Subsidiary |  |  | Effect of Exchange Rate Changes |  |  | Balance, End of Year |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation |  | $ | 1,011.1 |  |  | $ | 1,808.7 |  |  | $ | — |  |  | $ | 11.9 |  |  | $ | 21.3 |  |  | $ | 2,853.0 |
Provision for sales returns and allowance |  |  | 1,230.8 |  |  |  | (104.4 | ) |  |  | — |  |  |  | 13.8 |  |  |  | 1.3 |  |  |  | 1,141.5 |
Net defined benefit liability |  |  | 787.4 |  |  |  | 8.8 |  |  |  | 99.3 |  |  |  | — |  |  |  | — |  |  |  | 895.5 |
Unrealized loss on inventories |  |  | 591.9 |  |  |  | 25.1 |  |  |  | — |  |  |  | 4.1 |  |  |  | 1.7 |  |  |  | 622.8 |
Deferred compensation cost |  |  | 255.6 |  |  |  | 49.4 |  |  |  | — |  |  |  | — |  |  |  | 11.3 |  |  |  | 316.3 |
Goodwill from business combination |  |  | 195.4 |  |  |  | (185.8 | ) |  |  | — |  |  |  | — |  |  |  | 0.4 |  |  |  | 10.0 |
Others |  |  | 749.6 |  |  |  | (243.4 | ) |  |  | — |  |  |  | 0.2 |  |  |  | 25.0 |  |  |  | 531.4 |
Operating loss carryforward |  |  | 317.0 |  |  |  | (303.2 | ) |  |  | — |  |  |  | — |  |  |  | 0.7 |  |  |  | 14.5 |
|  | $ | 5,138.8 |  |  | $ | 1,055.2 |  |  | $ | 99.3 |  |  | $ | 30.0 |  |  | $ | 61.7 |  |  | $ | 6,385.0 |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale financial assets |  | $ | (15.3 | ) |  | $ | — |  |  | $ | (16.0 | ) |  | $ | — |  |  | $ | — |  |  | $ | (31.3 | )
Unrealized exchange gains |  |  | (184.4 | ) |  |  | 184.4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | (199.7 | ) |  | $ | 184.4 |  |  | $ | (16.0 | ) |  | $ | — |  |  | $ | — |  |  | $ | (31.3 | )
|  | Year Ended December 31, 2016 |
|  |  |  |  | Recognized in |  |  |  |  |  |  |
|  | Balance, Beginning of Year |  |  | Profit or Loss |  |  | Other Comprehensive Income |  |  | Effect of Exchange Rate Changes |  |  | Balance, End of Year |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation |  | $ | 2,853.0 |  |  | $ | 1,437.6 |  |  | $ | — |  |  | $ | (46.4 | ) |  | $ | 4,244.2 |
Provision for sales returns and allowance |  |  | 1,141.5 |  |  |  | 371.5 |  |  |  | — |  |  |  | (0.9 | ) |  |  | 1,512.1 |
Net defined benefit liability |  |  | 895.5 |  |  |  | (82.9 | ) |  |  | 126.9 |  |  |  | — |  |  |  | 939.5 |
Unrealized loss on inventories |  |  | 622.8 |  |  |  | 115.5 |  |  |  | — |  |  |  | (1.0 | ) |  |  | 737.3 |
Deferred compensation cost |  |  | 316.3 |  |  |  | 69.3 |  |  |  | — |  |  |  | (6.9 | ) |  |  | 378.7 |
Goodwill from business combination |  |  | 10.0 |  |  |  | (9.8 | ) |  |  | — |  |  |  | (0.2 | ) |  |  | — |
Others |  |  | 531.4 |  |  |  | (77.5 | ) |  |  | — |  |  |  | (8.8 | ) |  |  | 445.1 |
Operating loss carryforward |  |  | 14.5 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14.5 |
|  | $ | 6,385.0 |  |  | $ | 1,823.7 |  |  | $ | 126.9 |  |  | $ | (64.2 | ) |  | $ | 8,271.4 |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Available-for-sale financial assets |  | $ | (31.3 | ) |  | $ | — |  |  | $ | (61.2 | ) |  | $ | — |  |  | $ | (92.5 | )
Unrealized exchange gains |  |  | — |  |  |  | (48.7 | ) |  |  | — |  |  |  | — |  |  |  | (48.7 | )
|  | $ | (31.3 | ) |  | $ | (48.7 | ) |  | $ | (61.2 | ) |  | $ | — |  |  | $ | (141.2 | )
|  | Year Ended December 31, 2017 |
|  |  |  |  | Recognized in |  |  |  |  |  |  |  |  |  |
|  | Balance, Beginning of Year |  |  | Profit or Loss |  |  | Other Comprehensive Income |  |  | Effect of Disposal of Subsidiary |  |  | Effect of Exchange Rate Changes |  |  | Balance, End of Year |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Deferred income tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation |  | $ | 4,244.2 |  |  | $ | 4,207.2 |  |  | $ | — |  |  | $ | — |  |  | $ | (50.1 | ) |  | $ | 8,401.3 |
Provision for sales returns and allowance |  |  | 1,512.1 |  |  |  | 130.0 |  |  |  | — |  |  |  | — |  |  |  | (4.4 | ) |  |  | 1,637.7 |
Net defined benefit liability |  |  | 939.5 |  |  |  | 5.2 |  |  |  | 30.6 |  |  |  | — |  |  |  | — |  |  |  | 975.3 |
Unrealized loss on inventories |  |  | 737.3 |  |  |  | (105.1 | ) |  |  | — |  |  |  | — |  |  |  | (2.7 | ) |  |  | 629.5 |
Deferred compensation cost |  |  | 378.7 |  |  |  | (83.1 | ) |  |  | — |  |  |  | — |  |  |  | (29.1 | ) |  |  | 266.5 |
Others |  |  | 445.1 |  |  |  | (222.4 | ) |  |  | — |  |  |  | — |  |  |  | (27.5 | ) |  |  | 195.2 |
Operating loss carryforward |  |  | 14.5 |  |  |  | — |  |  |  | — |  |  |  | (14.5 | ) |  |  | — |  |  |  | — |
|  | $ | 8,271.4 |  |  | $ | 3,931.8 |  |  | $ | 30.6 |  |  | $ | (14.5 | ) |  | $ | (113.8 | ) |  | $ | 12,105.5 |
Deferred income tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized exchange gains |  | $ | (48.7 | ) |  | $ | (120.8 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (169.5 | )
Available-for-sale financial assets |  |  | (92.5 | ) |  |  | — |  |  |  | (2.9 | ) |  |  | — |  |  |  | — |  |  |  | (95.4 | )
Others |  |  | — |  |  |  | (36.7 | ) |  |  | (0.6 | ) |  |  | — |  |  |  | — |  |  |  | (37.3 | )
|  | $ | (141.2 | ) |  | $ | (157.5 | ) |  | $ | (3.5 | ) |  | $ | — |  |  | $ | — |  |  | $ | (302.2 | )
Expiry Period Information of Unused Operating Loss Carryforward | The information of the operating loss carryforward for which no deferred tax assets have been recognized was as follows:
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Expiry period |  |  |  |  |  |  |  |
1 - 4 years |  | $ | 136.7 |  |  | $ | — |
5 - 10 years |  |  | 41.4 |  |  |  | — |
|  | $ | 178.1 |  |  | $ | — |
Tax-exemption Information Related to Profits Generated from Certain Projects | As of December 31, 2017, the profits generated from the following projects of TSMC are exempt from income tax for a five-year period:
|  | Tax-exemption Period |
Construction and expansion of 2007 by TSMC |  |  | 2014 to 2018 |
Construction and expansion of 2008 by TSMC |  |  | 2015 to 2019 |
Construction and expansion of 2009 by TSMC |  |  | 2018 to 2022 |
Integrated Income Tax Information about Imputation Credit |
|  | Integrated income tax information
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Balance of the Imputation |  |  |  |  |  |  |  |
Credit Account - TSMC |  | $ | 82,072.6 |  |  | $ | 114,264.3 |

X
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