2025-10-29 總機構在我國境內之營利事業,投資KY股所獲配之股利,應併計課徵營利事業所得稅 財政部臺北國稅局表示,總機構在中華民國境內之營利事業,如有投資KY股所獲配之股利,應併計課徵營利事業所得稅。
2025-10-27 適用擴大書面審核案件,務必申報正確稅務行業標準分類,以免遭調整補稅 財政部中區國稅局表示,營利事業所得稅申報適用擴大書面審核的案件,若經稽徵機關抽查且無法提示帳簿憑證覈實認定所得額,將依查得資料或適用
2025-10-23 綜合所得稅納稅義務人申報受扶養直系親屬之保險費,要保人非在同一申報戶者,不能列報為保險費扣除額
2025-10-22 所得稅法第25條第1項規定適用範圍不含商標授權
2025-10-29 Corporate Donations to Mainland China Require Approval Before Being Deductible as Expenses.
2025-10-29 Profit-seeking Enterprises May Reduce the Making-up of the Losses Incurred in Past Years from Their Surplus Earnings in the Current Year. The Term "the Losses Incurred in Past Years" Includes Losses f
2025-10-28 Please Note that Winning Uniform Invoices Under Certain Circumstances Are Ineligible for Prize Redemption
2025-10-23 Please Check Import Regulations for Cross-border Online Purchases to Avoid Penalties from Inadvertent Violations of the Law