財政部民國112年5月18日台財稅字第11204543460號

營利事業依「所得稅法」第67條第3項規定，以當年度前6個月之營業收入總額，依同法有關營利事業所得稅之規定，試算其前半年之營利事業所得額時，免依同法第43條之3規定試算應認列之投資收益

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Paragraph 3 of Article 67 of \"Income Tax Act\", which stipulates that a profit-seeking enterprise alternatively computing the amount of provisional tax payment, which is based on the operating income incurred for the first six months of the current year under the relevant provisions of \"Income Tax Act\", may be exempted from computing investment income which shall be recognized in accordance with Article 43-3 of the aforesaid Act