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:
Regulations for the Computation of Business Tax for Dual-Status Business Entities
Article 6
Content:
Business tax payable by a dual-status business entity for purchase of services specified in Paragraph 1, Article 36 of the Act shall be computed according to the following formula and shall be filed and paid with the business tax for the current period. 
Tax due = Purchase payment x applicable tax rate x non-deductible ratio for the current period
 Update:2018-04-25

Back Home TOP
:::
列印
置頂