財政部民國113年2月23日台財稅字第11204686980號

預告「公告新增個人依文化創意產業發展法第二十七條之二規定自綜合所得總額中減除之金額，應計入個人基本所得額」草案

MINISTRY OF FINANCE Notice is hereby given, to commence a period of public comments for drafting \"Notice Will Be Given That the Deduction Amount From the Gross Amount of Consolidated Income in Accordance With Article 27-2 of \'Development of the Cultural and Creative Industries Act\' Shall Be Added Into the Amount of Basic Income of Individuals\"