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實質法規
1
§159,II,1
3
§159,II,2
21
§159,II,2: 21 records
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No
Date
Title
1.
2025.12.23
CH
個人於網路發表創作或分享資訊課徵綜合所得稅作業規範
EN
Operation Directions on the Levy of
Income Tax
on Individuals Who Publish Creative or Informational Content Online
2.
2024.01.11
CH
外籍專業人士租稅優惠之適用範圍
EN
The Scope of Application for Tax Preferences Provided to Foreign Professionals
3.
2023.10.13
CH
所得稅法第八條規定中華民國來源所得認定原則
EN
Guidelines for the Determination of Income from Sources in the Republic of China in Accordance with Article 8 of the
Income Tax
Act
4.
2023.07.05
CH
電子發票實施作業要點
EN
Directions for the Implementation of Electronic Uniform Invoices Operations
5.
2023.05.29
CH
外國營利事業申請適用所得稅法第二十五條第一項規定計算所得額案件審查原則
EN
Directions Governing the Examination of Applications by Foreign Profit-Seeking Enterprises for Income Calculation Pursuant to Paragraph 1, Article 25 of the
Income Tax
Act
6.
2021.12.16
CH
所得稅法第八條規定中華民國來源所得認定原則
EN
Guidelines for the Determination of Income from Sources in the Republic of China in Accordance with Article 8 of the
Income Tax
Act
7.
2021.06.04
CH
電子發票實施作業要點
EN
Directions for the Implementation of Electronic Uniform Invoices Operations
8.
2020.11.25
CH
適用所得稅協定相互協議程序作業要點
EN
Directions Governing Application of Mutual Agreement Procedures of Agreements for the Avoidance of Double Taxation with Respect to Taxes on Income
9.
2019.09.26
CH
外國營利事業申請核定計算中華民國來源所得適用之淨利率及境內利潤貢獻程度作業要點
EN
Directions for Foreign Profit-seeking Enterprises Applying for Issuance of Assessment Permission of Applicable Net Profit Ratio and Domestic Profit Contribution Ratio for Calculation of Income from Sources in the Republic of China
10.
2019.09.26
CH
所得稅法第八條規定中華民國來源所得認定原則
EN
Guidelines for the Determination of Income from Sources in the Republic of China in Accordance with Article 8 of the
Income Tax
Act
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