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1. |
2026.09.16 |
中核釋外國營利事業認列境外成本或費用證明文件免經驗證
英Explanatory Decree on Exemption from Authentication of Documentary Evidence for Foreign Profit-Seeking Enterprises Recognizing Offshore Costs or Expenses
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2. |
2026.09.11 |
中有關臺新租稅協定新約規定新加坡企業取得與以船舶或航空器經營國際運輸業務有關資金所產生之利息應視為國際運輸利潤之認定方式
英Explanatory Decree on the Recognition of Interest on Funds Connected with the Operation of Ships or Aircraft in International Traffic Derived by Singapore Enterprises as Profits from Such Operation under the Renewed Taiwan-Singapore Income Tax Agreement
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3. |
2026.09.11 |
中所得稅法
英Income Tax Act
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4. |
2026.09.11 |
中促進民間參與公共建設法之重大公共建設範圍
英Scope of Major Infrastructure Projects under the Act for Promotion of Private Participation in Infrastructure Projects
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5. |
2026.07.24 |
中金融機構執行稅務用途金融帳戶資訊電子申報作業要點
英Operation Directions for Financial Institutions to Implement Electronic Reporting of Financial Account Information in Tax Matters
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6. |
2026.07.23 |
中國有非公用不動產標租作業要點
英Operation Directions for Leasing of National Non-public Use Real Estate through Open Tender
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7. |
2026.07.20 |
中保稅倉庫設立及管理辦法
英Regulations Governing the Establishment and Management of Bonded Warehouses
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8. |
2026.06.12 |
中海關管理保稅工廠辦法
英Regulations Governing Customs Bonded Factories
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9. |
2026.06.01 |
中國有非公用不動產出租管理辦法
英Regulations for Leasing of National Non-public Use Real Estate
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10. |
2026.05.25 |
中納稅者權利保護法施行細則
英Enforcement Rules of The Taxpayer Rights Protection Act
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