| 1. | Profit - seeking enterprise income tax
营利企业所得税 |
| 2. | A profit - seeking enterprise organized in a form of sole proprietorship or partnership
一、独资或合组织之营利事业。 |
| 3. | A profit - seeking enterprise whose basic income as calculated in accordance with paragraph 1 of article 7 is less than nt $ 2 , 000 , 000
九、依第七条第一项规定计算之基本所得额在新台币二百万元以下之营利事业。 |
| 4. | The amount of income exempted from profit - seeking enterprise income tax in accordance with article 37 of the business mergers and acquisitions act
八、依企业并购法第三十七条规定免徵营利事业所得税之所得额。 |
| 5. | The amount of income exempted from profit - seeking enterprise income tax in accordance with article 18 of the act for establishment and administration of science parks
六、依科学工业园区设置管理条例第十八条规定免徵营利事业所得税之所得额。 |
| 6. | The amount of income exempted from profit - seeking enterprise income tax in accordance with article 36 of the statute for promotion of private participation in public construction projects
五、依促进民间参与公共建设法第三十六条规定免纳营利事业所得税之所得额。 |
| 7. | The amount of income exempted from profit - seeking enterprise income tax in accordance with article 28 of the statute for encouragement of private participation in transportation infrastructure projects
四、依奖励民间参与交通建设条例第二十八条规定免纳营利事业所得税之所得额。 |
| 8. | The amount of income exempted from profit - seeking enterprise income tax in accordance with article 9 , article 9 - 2 , article 10 , article 15 and article 70 - 1 of the statute for upgrading industries
二、依促进产业升级条例第九条、第九条之二、第十条、第十五条及第七十条之一规定免徵营利事业所得税之所得额。 |
| 9. | The amount of reduced income tax as determined by the collection authority after its assessment and investigation may be deducted from the shareholders ? imputation credit account of the profit - seeking enterprise . the reference date is the date of service of the tax refund notice
营利事业经稽徵机关调查核定减少之税额，应自当年度股东可扣抵税额帐户中减除；其减除日期为核定退税通知书送达日。 |
| 10. | Article 1 the purposes of this act are to uphold tax equity , to ensure tax revenue for the country , and to establish the basic requirements of profit - seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a contribution to public finance
第一条(立法目的)为维护租税公平，确保国家税收，建立营利事业及个人所得税负担对国家财政之基本贡献，特制定本条例。 |
