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Q： Can the foreign tax and mainland tax paid by Taiwan's profit-seeking enterprises be deducted from the provisional tax? A： From 2014 onwards, for profit-seeking enterprises whos...
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Q： Is it accessible to set up the position of managerial officer in limited partnership? A： Yes, it is, but common partnership can act as the managerial officer solely. The limite...
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Q： What does the enterprise need to do after terminating its business activities? A： Generally, the termination of business activities and exit of the market need to go through th...
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Q： How to determine the tax basis of taxable contract? A： The taxable contract is based on the amount listed in the contract, excluding the listed value-added tax. If the contract...
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Q： What are Charitable institutions? A： Charity is not equivalent to voluntary or non-profit-making organization. Charity must be established exclusively for charitable purposes t...
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Q： What are the incremental tax credits and existing tax credits in the Announcement of the State Administration of Taxation [2022] No. 14? A： According to the Announcement of the...
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Q： What types of increase of capital are? A： The common types of increase of capital are contribution capital, transfer of dividends and creditor’s rights. Q： What is the most c...
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Q： What is the coverage of Tax Collection Act? A： The term "taxes" as used under this Act shall refer to all the taxes leviable by the state government, special municipality, coun...
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Q： Can depreciation of machinery and equipment unused be deducted before corporate income tax? A： This issue is a tax difference issue, according to the provisions of the tax law,...
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Q： When does the company need to be liquidated? A： After the company makes a resolution on dissolution, it shall be liquidated. Except for dissolution due to merger or division, l...
