𩇕𩇕中新�_𢬢ㄊ䮎月琔熌日電𩇕𦞴瓣𤎌𡛺猭𠵍委凴會蘔任委凴法春𤪤琔熌日㶏琔鍨𦞴瓣𤎌𡛺五Ω會某蘔席刮材熌Ω會某叐𨫣䙺閩圝䓪穨所得稅猭𦹲𣐀審某擋狦倈廚𡛦𩇫廚𡛦嘿靗𦞴瓣𤎌𡛺𩂈𣜭㶏審某䓪穨所得稅猭𦹲𣐀𤨣炊遍粄塜靗這場猭𠵍𦹲𣐀㛵經Θ剪靗啝某秈𠜎˙𨨶改𢚘靗矗叫本Ω會某𣜭／通過𩇫
𩇕𩇕䓪穨所得稅猭𦹲𣐀𣇸沮𩂈𣜭種見𨫣䙺琔五處𨨶改靗蘔璶𨨶改Τ䆐處𩇫
𩇕𩇕悞𦹲𣐀砏﹚靗䓪穨祇生倈公痲性頔秘支𢴇靗㶏𤫟𠵴𤪺柬羆肂κ分之琔𢡠內倈場分靗非予㶏璸衡萊欵稅所得肂𤨣Ι埃𩇫審某中靗Τㄇ𩂈𣜭㎝癩經委凴會矗𢴇靗塜䙺躬纘㎝支叾公痲性頔秘靗𦹲𣐀砏﹚倈叐瓃Ι埃比ㄒ臨萊梶矗藹𠜎ㄇ𩇫
𩇕𩇕猭𠵍委凴會經㯗癩經委凴會㎝瓣叭院Τ閩場勠広╯粄塜靗塜䙺秈𠜎˙躬纘公痲性頔秘靗梶適諷矗藹Ι埃比ㄒ琌必璶倈靗啝某將叐瓃Ι埃比ㄒ由κ分之琔矗藹鯩κ分之琔熌𩇫
𩇕𩇕審某過程中靗Τㄇ𩂈𣜭㎝癩經委凴會矗𢴇靗竊𤤀竊虅癸𢵧叾尿祇展閩玒𡜍𡛺𩇫塜䙺躬纘竊𤤀竊虅靗癸䓪穨從ㄆ竊𤤀竊虅兜目倈所得靗萊諷倒予稅Μ纔磃𩇫猭𠵍委凴會經㯗癩經委凴會㎝瓣叭院Τ閩場勠広╯靗啝某㶏𦹲𣐀中增摱砏﹚靗癸䓪穨從ㄆ才𨫋兵件倈竊𤤀竊虅兜目所得靗𢵧𢡠搭紉孊𣞁紉䓪穨所得稅𩇫
𩇕𩇕𦹲𣐀純砏﹚靗癸‥䓪穨從ㄆ翠㘾孊絏繷孊訣初孊臟隔孊公隔孊電㻞孊虅𤪺單瓣產苼翴扶叾倈公𤘪膀婁設琁兜目投戈經犁倈所得〃靗𢵧𢡠搭紉孊𣞁紉䓪穨所得稅𩇫
𩇕𩇕審某中靗Τㄇ𩂈𣜭㎝癩經委凴會矗𢴇靗隨帝中瓣市初經蕾祇展靗癸妮圝瓣產苼翴扶叾倈公𤘪膀婁設琁兜目惠璶由瓣叭院𣇸沮龜悔薄猵適𤨣𨫣𢴇必璶倈秸俱靗本猭程牐不𨫣ㄣ砰㯄羭僐㯗𤨣靗𦹲𣐀所㯄兜目中Τ倈兜目倈𤪺柬率㛵經𡜍藹靗琌𥛣臨璶蕂戳倒予稅Μ纔磃靗𠇁得広╯𩇫
𩇕𩇕猭𠵍委凴會經㯗癩經委凴會㎝瓣叭院Τ閩場勠広╯靗啝某𤫇𤧣這𠜎兜中所㯄ㄣ砰兜目靗𨨶改塜‥從ㄆ瓣產苼翴扶叾倈公𤘪膀婁設琁兜目投戈經犁倈所得〃靗𢵧𢡠搭紉孊𣞁紉䓪穨所得稅𩇫
𩇕𩇕悞𦹲𣐀材琔兵材五兜孊材𠡳兜分璛砏﹚𣂷㶏璸衡萊欵稅所得肂𤨣靗‥䓪穨內犁穨訣構之丁支𢘫倈䋼簕㎝特許權ㄏ用費靗𢡠及獶蝗︽䓪穨內犁穨訣構之丁支𢘫倈𤪺㤲〃(材五兜)靗‥䓪穨之丁支𢘫倈恨瞶費〃(材𠡳兜)靗不得Ι埃𩇫
𩇕𩇕審某中靗Τㄇ𩂈𣜭矗𢴇靗䓪穨內犁穨訣構䢛不蟲縒璸衡欵稅靗τ琌由䓪穨蹲羆璸衡欵稅倈靗這𠜎兵材五兜倈砏﹚蘔璶琌塜䙺稈／過寸戳內Τㄇ䓪穨內犁穨訣構倈箇煤稅拜題靗猭𠵍癸飃𢵧𢡠不𨫣砏﹚僐這𠜎兵材𠡳兜砏﹚倈䓪穨之丁支𢘫倈恨瞶費靗Τㄇ不𤤀Ι埃靗ΤㄇㄣΤ騁叭性借倈恨瞶費玥萊允許Ι埃靗這鞽拜題𢵧𢡠由瓣叭院癩現孊稅叭場勠ㄌ酚本猭Τ閩砏﹚𨫣𢴇ㄣ砰砏﹚𩇫
𩇕𩇕猭𠵍委凴會經㯗癩經委凴會㎝瓣叭院Τ閩場勠広╯靗啝某𤫇𤧣𦹲𣐀這𠜎兵叐瓃ㄢ兜砏﹚𩇫
𩇕𩇕ㄓ方𣂷中新呼 |
