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外籍人士稅務專欄 English
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
24) 國外繳納的所得稅,可否在中華民國抵減綜合所得稅?又在中華民國繳納之綜合所得
       稅,可否在外國抵減稅款?
English
 
依中華民國現行所得稅法規定,納稅義務人於國外繳納的所得稅,不得抵繳中華民國之綜合所得稅。 在中華民國繳納之綜合所得稅,能否在國外抵減稅款,應視各國租稅規定,納稅義務人可自行向其國家之稅務機關詢問抵稅事宜。如依該國稅法規定,對已在其他國家繳納之所得稅准予扣抵者,可向原申報綜合所得稅之國稅局申請核發納稅證明書。
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