☰
財政部民國115年6月3日台財稅字第11404677400號
對於本網站提供之相關資訊，如有任何疑義，請逕向公（發）布機關洽詢。
核釋以買賣有價證券為專業之營利事業取得不計入所得額之投資收益，其計算交際費、捐贈及職工福利列支限額規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule regarding the calculation of the amount limits considered as expenses for social entertainment expenses, contributions and donations and welfare for staff employees and workers based on the investment income excluded from taxable income gained by profit-seeking enterprises specializing in securities trading
