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法律與法規命令

Tax Act:
Income Tax Act
Article 40
Content:
Where the period of business operation is under one year, the amount of income derived for such period shall first be converted into corresponding annual income according to the proportion of the length of the period to the year, and the amount of income tax shall then be determined by the tax rate applicable to such annual income but paid basing on the original proportion for the period in which business is actually operated.
Where the period of business operation is under one month it shall be taken as one month.
 Update:2018-04-19

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