進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Income Basic Tax Act <br> Article 4
Content:
If the amount of regular income tax for a profit-seeking enterprise or an individual is greater than or equal to the amount of basic tax, the income tax of the current year for the said enterprise or individual shall be calculated in accordance with the Income Tax Act and other relevant laws. If the amount of regular income tax is less than the amount of basic tax, the amount of income tax payable shall include both the amount as calculated in accordance with the Income Tax Act and other relevant laws, and the difference between the amount of basic tax and regular income tax.
The difference calculated in accordance with the preceding paragraph shall not be decreased by any investment tax credit granted under any other laws.
 Update:2024-11-28

Back Home TOP
:::
列印
置頂