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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<br> Article 65
Content:
Liquidation income shall be calculated for tax levy for the then current year according to the profit-seeking enterprise income tax rate in the same year. However, Article 40 of the Act shall not be applied.
 Update:2018-04-20

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