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法律與法規命令

Tax Act:
Regulations for the Computation of Business Tax for Dual-Status Business Entities
Article 4
Content:
Business tax due or overpaid in a tax period by a dual-status business entity shall be computed according to the formula below: 
Tax due or overpaid = Output tax - (input tax - non-deductible input tax pursuant to Paragraph 1, Article 19 of the Act) x (1 - non-deductible ratio for the current period) 
 Update:2018-04-25

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