中華民國八十年度所得稅稅率條例
This provision states that the regulation is made under Article 5 of the Income Tax Act.
- Jurisdiction
- Taiwan
- Instrument
- Act or statute
- Citation
- G0340041
- Status
- Repealed
- Version
- 31 Dec 1991
- Language
- zh-Hant
- Official source
- View official record ↗
accounting corporate income tax effective period fees income tax legislative basis personal tax allowance progressive tax rates
Statute overview
About this statute
This provision states that the regulation is made under Article 5 of the Income Tax Act. This provision says all amounts under the statute are calculated in New Taiwan dollars. 所得稅法第十七條所定的免稅額，每人全年為五萬元。 This provision sets progressive income tax brackets for annual consolidated net income. 營利事業所得稅按全年課稅所得額分級課徵：5萬元以下免徵，10萬元以下適用15%，超過10萬元的部分適用25%。
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