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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 Basic Tax Act
Article 9
Content:
When calculating the securities transaction income of a profit-seeking  enterprise under the provisions set out in Subparagraph 1, Article 7 of  the Act, except for the attributable operating expenses and loan  interests which may be attributed separately to applicable accounts for  book-keeping purposes, all other expenses and interests amortized to the  sale of negotiable securities while calculating the transaction cost  under the relevant provisions set out in the Income Tax Act may be  deducted from the business income derived from the selling of such  negotiable securities.
Visitor:1  Update:2018-04-23

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