財政部民國111年2月23日台財稅字第11004645530號

核釋建設公司與國營事業簽訂合建分屋附買回契約取得之房屋及其坐落基地嗣後出售時，得比照「所得稅法」第24條之5第4項規定課稅

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule that a construction company who repurchases a house and the share of land associated with the house after 1st, January 2016 based on the co-construction contract and repurchase agreement signed with a state-owned enterprise and sells them after 1st, July 2021 may be subject to profit-seeking enterprise income tax in accordance with Paragraph 4 of Article 24-5 of \"Income Tax Act\"