財政部民國111年1月12日台財稅字第11004706560號

核釋「所得稅法」第14條規定，110年度綜合所得稅結算申報新臺幣與人民幣之折算率為4.3238比1

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14 of \"Income Tax Act\", which stipulates the exchange rate in NTD/RMB to be calculated as 4.3238/1 in the filing of 2021 Income Tax return