Download - 營利事業所得稅 及實務 100 年 9 月
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1009
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*()
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*
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* (11)
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* (3)
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99200100251.()(200100) 17%512.20017%343.5134174.1725175.511734(3)
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*(8)
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*(8)
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* 120,000 0 120,001 17 17(120,000)1/2 181,818(181,818120,000)1/2 181,818 181,819 17(5)
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*(24)(2)(24)
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*()39 10 15?(25)
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(100) 10
*(24-4)
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365()17%*(24-4)
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*(24-4)
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*7710(39)
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*
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*
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87()*(366-1)
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*8910%(66-1)
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*40%25%(9917%)15(23)17%40%10%10%
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*(66-6) 110%1002575752510.333333.33%10%7510%7.567.532.567.532.510.481548.15%10%33.33%48.15%9917%
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*7171-141252673
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*8871738860
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()*1
88
88
25
1
()
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*919301/26
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*5153171111130
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*71 11411
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*1.1510%31,5002. 1520%94,50033.7110811082(79108)
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*(43-1)
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*(Transfer Pricing, TP)TP4110
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*
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*43-2100
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*//(31)
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*
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*()()5()399778979/
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*304
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*
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*
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()()()
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*()
200
10%
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*244139
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*10017%17()(OBU)5
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*510050150(=100+50)200
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*2,00017%340 (2,00017%=340)51,000280 [2,000 + 1,000 200] 10% = 280() () () () ()340280
- *2,000200340170(50%)280 [2,000+2,000 200] 10% = 380 () () () () ()170
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*
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*OBU
59-55099057058OBU0-5500
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*400020010380170
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*1000+500-1050-100-35001400200101200
5909905735058OBU10501400120
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* !
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