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法律與法規命令

Tax Act:
Income Basic Tax Act
Chapter 2【The calculation of the Basic Tax of Profit-seeking Enterprises】 Article 6
Content:
The amount of regular income tax of a profit-seeking enterprise shall be the balance of tax payable calculated in accordance with Paragraph 1, Article 71; Paragraph 2, Article 73; Article 74; or Paragraph 1, Article 75 of the Income Tax Act, after subtraction of any investment tax credits in accordance with the provisions of other laws.
Visitor:3  Update:2018-04-20

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