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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Income Tax Act
Article 24-5
Content:
The balance of income derived from transaction of house and land of a profit-seeking enterprise for the current year after deducting the total amount of land value increment calculated in accordance with the Land Tax ACT shall be added to the amount of income of the profit-seeking enterprise. If the balance is a negative figure, the transaction income shall be counted as zero. The losses derived from transaction of house and land may be deducted from the income of the profit-seeking enterprise. However, the total amount of land value increment prescribed above shall not be permitted to make a deduction.
The income derived from transaction of house and land referred to in the preceding Paragraph indicates the amount that the total revenue deducts the costs, expenses, and losses, while the land value increment tax paid in accordance with the Land Tax Act shall not be deducted as expenses or losses.
For any profit-seeking enterprise having its head office outside the territory of the Republic of China, its income derived from transaction of house and land within the territory of the Republic of China shall calculate the tax payable in accordance with the following tax rates. If the enterprise has a fixed establishment within the territory of the Republic of China, the tax payable shall be calculated separately from other income derived from sources in the Republic of China, and such tax payable shall be included in the enterprise’s income tax return filed by the establishment. If the enterprise has no fixed establishment within the territory of the Republic of China, its business agent or an entrusted agent shall be responsible for filing of income return and paying the income tax:
1.The tax rate shall be 45% for the income derived from the transferred house and land held for a period of no more than 1 year.
2.The tax rate shall be 35% for the income derived from the transferred house and land held for a period of more than 1 year.
For any profit-seeking enterprise having its head office outside the territory of the Republic of China who directly or indirectly owned more than a half of an offshore company shares that at least half of the value of such company constituted by house and land within the territory of the Republic of China, its income derived from transaction of such offshore company shares shall calculate and pay the income tax in accordance with the preceding Paragraph.
Visitor:2  Update:2018-04-19

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