Article 1 The purposes of this Act are to uphold tax equity, to ensure tax revenue for the country, and to establish the basic requirements of profit-seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a
Article 1 The purposes of this Act are to uphold tax equity, to ensure tax revenue for the country, and to establish the basic requirements of profit-seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a
第一条(立法目的)为维护租税公平，确保国家税收，建立营利事业及个人所得税负担对国家财政之基本贡献，特制定本条例。