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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act<br> Article 8-5
Content:
Individual income derived from written articles, musical compositions, musical productions, dramas, cartoons, etc. as stated in Subparagraph 23, Paragraph 1, Article 4 of the Act refers to income derived from publication of the original or translated manuscripts, music scores, music, scripts, comics, etc., income from the sale of rights to others for their publication, or income from freelancing them to newspapers and magazines. 
Individual income derived from copyright books stated in Subparagraph 23, Paragraph 1, Article 4 of the Act refers to the income earned based on a certain percentage of sales quantity or amount out of the proceeds resulting from the sale of a person’s work when he or she has had his or her work published by a publisher.
Individual income derived from written articles, copyright books, musical compositions, musical productions, dramas, cartoons, or as remuneration for speeches and lectures on an hourly basis as prescribed by Subparagraph 23, Paragraph 1, Article 4 of the Act is classified as income from professional practice.
 Update:2018-04-20

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