| 1. | A discussion on basic tax planning principles and its application
论纳税筹划的基本原则及其运用 |
| 2. | Basic tax exemption
基本免税额 |
| 3. | Author put forwards own opinions about the construction of tax law institutions on e - commerce from the economic view of the basic tax theory on the basis of the technical characters of e - commerce
最后，本文从税收基本原理的经济视角，以电子商务的技术特征为基础就如何架构电子商务涉税法律制度提出一些看法与个人观点。 |
| 4. | Article 13 the amount of basic tax of an individual shall be the amount of basic income as calculated in accordance with the preceding article with a deduction of nt $ 6 , 000 , 000 and then multiplied by the tax rate of twenty percent
第十三条(个人扣除额之计算调整及公告方式)个人之基本税额，为依前条规定计算之基本所得额扣除新台币六百万元后，按百分之二十计算之金额。 |
| 5. | It is supported by basic tax theories , theories of tax management , principles of wto , theories of credit risk management and management flow re forger , etc . part three discusses the environment factor about the model
分别从税收基本理论、税收征管理论、 wto基本原则、信用风险管理理论以及管理流程再造理论等几个方面对我国建立纳税评估模式进行理论上的分析。第三部分为建立纳税评估模式的环境要素分析。 |
| 6. | Whereas the amount of regular income tax is less than the amount of basic tax , the amount of income tax payable shall also include the balance of the amount of basic tax and regular income tax , in addition to the amount as calculated in accordance with the income tax act and other relevant laws
一般所得税额低于基本税额者，其应缴纳之所得税，除按所得税法及其他相关法律计算认定外，应另就基本税额与一般所得税额之差额认定之。 |
| 7. | Article 15 in the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this act , any omission or evasion of the basic tax due to the omission or under - reporting shall be subject to a fine of no more than twice the amount of the tax evaded
第十五条(逃漏税之罚锾)营利事业或个人已依本条例规定计算及申报基本所得额，有漏报或短报致短漏税额之情事者，处以所漏税额二倍以下之罚锾。 |
| 8. | Article 2 this act shall apply to all matters concerning the calculation , filing , payment and assessment of the income basic tax . the provisions of the income tax act and such articles as are related to tax benefits that are included in other laws shall govern any such matters not provided for in this act
第二条(法律适用?围)所得基本税额之计算、申报、缴纳及核定，依本条例之规定；本条例未规定者，依所得税法及其他法律有关租税减免之规定。 |
| 9. | Article 9 the amount of the balance of the basic tax in excess of the regular income tax paid in accordance with paragraph 1 of article 4 , and the additional tax paid as determined by the collection authority after its assessment and investigation , may be added to the shareholders ? imputation credit account of the profit - seeking enterprise in accordance with article 66 - 3 of the income tax act . the reference date is the date of tax payment
第九条(差额得计入股东可扣抵税额帐户)营利事业依第四条第一项规定自行缴纳基本税额与一般所得税额之差额，及经稽徵机关调查核定增加之缴纳税额，均得依所得税法第六十六条之三规定，计入当年度股东可扣抵税额帐户馀额；其计入日期为缴纳税款日。 |
| 10. | Article 4 if the amount of regular income tax for a profit - seeking enterprise or an individual is greater than or equal to the amount of basic tax , the income tax of the current year for the said enterprise or individual shall be calculated in accordance with the income tax act and other relevant laws
第四条(所得基本税额采替代式)营利事业或个人依本条例规定计算之一般所得税额高于或等于基本税额者，该营利事业或个人当年度应缴纳之所得税，应按所得税法及其他相关法律规定计算认定之。 |
