Page 19 - 財富管理小辭典
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4 納 稅義 務人 ............................................................301
5 扣 繳 .......................................................................303
6 就源 扣 繳 ................................................................305
7 結算 申 報 ................................................................307
8 個 人 綜 合所得 稅 .....................................................310
9 營 利 事 業所得 稅 .....................................................313
10 遺 產 稅 .................................................................315
11 贈 與 稅 ..................................................................318
12 土地增 值 稅 ..........................................................321
13 房屋 稅／地 價 稅 ...................................................323
14 契 稅 .....................................................................326
15 所得 稅 扣除額 ......................................................328
16 合 併申 報 ..............................................................332
17 提 列 準備 ..............................................................335
18 憑證 .....................................................................337
19 租稅 減免 ..............................................................339
20 兩稅 合 一 .............................................................341
21 移轉 計價 ..............................................................343
22 最 低稅 負制 ..........................................................346
23 股 東 可扣抵 稅 額 ..................................................348
24 可分配盈餘 ..........................................................351
25 租稅 協定 .............................................................353
26 法定財產制 ..........................................................355
