Taxation Administration,Ministry of Finance,R.O.C
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FAQs
* Date
  2014.09.04
* Question:
  What kinds of item are included in the calculation of the amount of profit-seeking enterprise basic income?
* Answer:
  The following items for which the amount(s) from a source in the ROC are included in the calculation of the amount of basic income:
(A) Income derived from transactions of futures and securities:
The amount of income exempted due to suspension of income tax in accordance with Articles 4-1 and 4-2 of the Income Tax Act.
(B) Income exempted from profit-seeking enterprise income tax:
(1) 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 abolished Statute for Upgrading Industries.
(2) The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 8-1 of the abolished Statute for Upgrading Industries before the revision of December 31, 1999.
(3) The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 28 of the Statute for Encouraging Private Participation Organizations to in Transportation Construction.
(4) The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 36 of the Act for Promotion of Private Participation in Infrastructures Construction Projects.
(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.
(6) The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 15 of the Act for Establishment and Administration of Science Parks before the revision of January 20, 2001.
(7) The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 37 of the Business Mergers and Acquisitions Act.
(8) The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 13 of the Offshore Banking Act. However, the amount of income allowed for under this exemption does not include the total revenue derived from a credit extension that shall be taxed at the prescribed withholding rate in accordance with Article 73-1 of the Income Tax Act.
(C) Other income being entitled to reduction or exemption from profit-seeking enterprise income tax:
The amount of income that is entitled to reduction or exemption from profit-seeking enterprise income tax or that is excluded from the income tax base as may be provided for in such laws as may be promulgated after the implementation of this Act and thereafter announced by the Ministry of Finance.
The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 22-7 of the Offshore Banking Act shall be counted towards the amount of basic income of a profit-seeking enterprise starting from the fiscal year 2013.