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Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects - Article 2

Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects｜第 2 條｜賦稅｜Regulation｜In Force

財政部｜v1.0

Last Amended: 2003-09-26

Content

The terms as used in these Regulations shall be defined as follows: 1. ”Taxable income” shall mean the amount of taxable income derived by subtracting the amount of income that is eligible for tax reduction or exemption from total annual income. 2. “Exempt from business income tax” shall mean when calculating taxable income, business income derived from carrying out major public infrastructure projects shall be subtracted from the total annual income.

Related Regulations - Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects

  • 營利事業所得稅查核準則 - Article 90（第 90 條）
  • Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects - Article 5（第 5 條）
  • Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects - Article 1（第 1 條）
  • Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects - Article 3（第 3 條）
  • Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects - Article 4（第 4 條）
  • Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects - Article 6（第 6 條）