所得基本稅額條例

This provision states the purpose of the statute: to promote tax fairness, secure national revenue, and establish a basic contribution to public finances from business and individual income taxes.

This provision is marked deleted.

An individual's general income tax amount is the remaining tax payable after subtracting investment tax credits provided by other laws.

This article defines an individual’s basic income amount and lists items that are added or sometimes excluded from it.

An individual must include a deemed business income amount from certain related foreign companies in basic income, unless the annual household total is under NT$1,000,000.

This article sets the individual basic tax amount calculation at 20% of the basic income amount after deducting NT$6 million, with a limited foreign income tax credit available in certain cases.

符合條件的個人、其依法合併申報綜合所得稅的配偶及受扶養親屬，應將相關金額一併計入基本所得額。

If a profit-seeking enterprise or individual underreports or fails to report basic income, they may be fined up to twice the evaded tax or up to three times the additionally assessed tax, depending on the situation.

If a business or individual uses transfers of funds or shares, or other sham arrangements, to improperly avoid or reduce tax, the tax authority may adjust the relevant basic income and basic tax based on the actual transaction facts, with Ministry of Finance approval.

Certain income amounts may be excluded when calculating a business entity’s basic income if one of the listed conditions is met.

本條例的施行細則由財政部訂定。

This provision sets when the statute and several amended provisions take effect.

Basic minimum tax is calculated, reported, paid, and assessed under this Act, and gaps are filled by the Income Tax Act and other laws on tax exemptions and reductions.

營利事業或個人原則上應依本條例繳納所得稅，但符合列舉條件者除外。

營利事業或個人要依一般所得稅額與基本稅額的高低，按規定計算當年度應繳納的所得稅；若有差額，還要另行認定，但不得用其他法律的投資抵減稅額來扣減該差額。

符合所列所得稅申報情形的營利事業或個人，必須依本條例計算、申報並繳納所得稅；特定可免辦結算申報的個人，若基本所得額超過門檻，也一樣適用。

營利事業的一般所得稅額，是依相關所得稅法條文算出的應納稅額，再扣除其他法律規定的投資抵減稅額後的餘額。

This provision defines a business’s basic income amount as taxable income plus specified tax-exempt or excluded income items, and allows certain losses to be deducted within five years.

營利事業的基本稅額，先從基本所得額扣除新臺幣50萬元，再按行政院訂定的稅率計算；稅率最低12%、最高15%。

營利事業可以把特定增減稅額計入當年度股東可扣抵稅額帳戶；減少的稅額則必須自帳戶中減除。

Chapter 1: General Provisions.

This chapter concerns how a person’s basic tax amount is calculated.

This provision is a chapter heading for penalties.

This is a chapter heading for supplementary provisions.

This chapter concerns how the basic tax amount for business enterprises is calculated.