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財政部民國115年1月5日台財稅字第11404692810號

核釋「所得稅法」第14條規定，114年度綜合所得稅結算申報新臺幣與人民幣之折算率為4.3516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 4.3516/1 in the filing of 2025 Consolidated Income Tax return