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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 52
Content:
Where the actual cost of the fixed assets is increased or decreased after a number of years of use, the depreciation of such assets shall be computed on the basis of the cost after such increase or decrease at the prescribed rate of depreciation with the remaining portion of the service life taken as their service life.
Visitor:1  Update:2018-04-19

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