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18愛的鼓勵 1訂閱站台

所得稅課徵範圍 - 中華民國來源所得

基本詞彙

中華民國來源所得 sources in the Republic of China

非中華民國境內居住之個人 nonresident in the Republic of China

除本法另有規定外 Unless otherwise provided in this Act

就源扣繳  withheld (扣) and paid (繳)at the respective sources (就所得來源)

 

全文

 凡有中華民國來源所得之個人，應就其中華民國來源之所得，依本法規定
，課徵綜合所得稅。
非中華民國境內居住之個人，而有中華民國來源所得者，除本法另有規定
外，其應納稅額，分別就源扣繳

For any individual having income from sources in the Republic of China, consolidated income tax shall be levied in accordance with this Act on his income derived from sources in the Republic of China.
Unless otherwise provided in this Act, in the case of an individual who is a nonresident in the Republic of China but who has derived income from sources in the Republic of China, income tax payable by him on all such income shall be withheld and paid at the respective sources.

 

 

法科有聲書賣場參考