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財政部令:核釋「所得稅法」第4條之4,有關納稅義務人轉售預售屋紅單交易所得課稅規定

最新法令 2022-05-29

財政部民國111年5月26日台財稅字第11104501470號

核釋「所得稅法」第4條之4,有關納稅義務人轉售預售屋紅單交易所得課稅規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 4-4 of \"Income Tax Act\", which stipulates rules for the assessment of income tax on income derived from transactions of taxpayers reselling the written agreement of presale houses to a third party


出處:https://gazette.nat.gov.tw/egFront/detail.do?metaid=132477&log=detailLog

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