財政部民國112年1月9日台財稅字第11104701210號

核釋「所得稅法」第14條規定，111年度綜合所得稅結算申報新臺幣與人民幣之折算率為4.4144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 4.4144/1 in the filing of 2022 Consolidated Income Tax return