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1937




                                  66   3        9         31580




                             25            94       436      94
          500
           94          500




42        1



                                                     25
287-293


                             1
25%


33.33%       25/75                                 66   6
                                                    3   1



             94      500




66   3   9            31580              66
                              39                        3
     5                                        42



                                   2
69   7    12                    35627                 66.3.9
31580                                                                                  3
           5


                                                                          25%




                          1,000,000         1,000,000          20,000          1,000,000
                            700,000           700,000         700,000           700,000
                            300,000           300,000        (680,000)          300,000
                            300,000           300,000        (680,000)          300,000
                                                                               (300,000)
                               75,000          75,000
                                                              170,000           (75,000)
                            225,000           225,000        (510,000)          225,000




                          1,000,000         1,000,000          20,000          1,000,000
                                              750,000          50,000           750,000
                            700,000            700,000       700,000           700,000
                                            (300,000) 1   (500,000) 2       (300,000) 1
                            700,000           400,000         200,000           400,000
                            300,000         1,050,000        (630,000)         1,050,000
                            300,000           600,000        (180,000)          600,000
                                                                                       3
                                                                           (130,000)
                               75,000         150,000                           117,500
                                                                      3
                                                             32,500             (32,500)
                            225,000        900,000    (597,500)                 900,000
  1
      300,000   700,000   750,000    1,000,000 750,000
  2
      500,000   700,000   50,000    50,000 20,000
  3
                              180,000       66                                    50,000
                                 130,000                                        32,500


                                                    75,000    150,000 75,000
                                                                   300,000


                                        3
10%   75,000 750,000


                                                                               0
                               95,000   170,000   75,000
                    117,500                                          32,500   32,500
                                                           66


                          26.56%   212,500 800,000


     66
93    7    5                   0930453061                       93
                     49                      40
                           5


               66   3      9             31580




                                                                     66


49                        40                                                           93




                                            4

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1980公司之國內轉投資收益顯然為免稅所得嗎

  • 1. 1937 66 3 9 31580 25 94 436 94 500 94 500 42 1 25 287-293 1
  • 2. 25% 33.33% 25/75 66 6 3 1 94 500 66 3 9 31580 66 39 3 5 42 2
  • 3. 69 7 12 35627 66.3.9 31580 3 5 25% 1,000,000 1,000,000 20,000 1,000,000 700,000 700,000 700,000 700,000 300,000 300,000 (680,000) 300,000 300,000 300,000 (680,000) 300,000 (300,000) 75,000 75,000 170,000 (75,000) 225,000 225,000 (510,000) 225,000 1,000,000 1,000,000 20,000 1,000,000 750,000 50,000 750,000 700,000 700,000 700,000 700,000 (300,000) 1 (500,000) 2 (300,000) 1 700,000 400,000 200,000 400,000 300,000 1,050,000 (630,000) 1,050,000 300,000 600,000 (180,000) 600,000 3 (130,000) 75,000 150,000 117,500 3 32,500 (32,500) 225,000 900,000 (597,500) 900,000 1 300,000 700,000 750,000 1,000,000 750,000 2 500,000 700,000 50,000 50,000 20,000 3 180,000 66 50,000 130,000 32,500 75,000 150,000 75,000 300,000 3
  • 4. 10% 75,000 750,000 0 95,000 170,000 75,000 117,500 32,500 32,500 66 26.56% 212,500 800,000 66 93 7 5 0930453061 93 49 40 5 66 3 9 31580 66 49 40 93 4