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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:
Enforcement Rules of the Income Tax Act
Article 31-4
Content:
The rules prescribed in Paragraph 1, Article 24-2 of the Act that gains or losses derived from the buying or selling of securities or financial derivatives as approved by the competent authority shall be included in the profits or losses resulted from issuing call (put) warrants means that the profits or losses of each call (put) warrants issued by issuer as calculated at the expiration date shall be included in the amount of the income of the profit-seeking enterprise in the year of expiration and taxed accordingly.
 Update:2018-04-20

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