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法律與法規命令

Tax Act:
Income Basic Tax Act
Chapter 3【The calculation of the Basic Tax of Individuals】 Article 11
Content:
The amount of regular income tax of an individual shall be the balance of the tax payable in accordance with Paragraph 1, Article 71 or Paragraph 1 or Paragraph 2, Article 71-1 of the Income Tax Act, after subtraction of his or her investment tax credits in accordance with the provisions of other laws.
 Update:2018-04-20

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