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2020-12-10

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2025-06-06 16:25

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1. (Applicable from 1999 to 2016) (1) Those whose annual taxable income is less than 120,000 yuan are exempt from profit-making enterprise income tax. (2) If the annual taxable income exceeds 120,000 yuan, 17% will be levied on the entire taxable income, but the tax payable shall not exceed half of the taxable income exceeding 120,000 yuan. (3) Starting from 2010, profit-making enterprises that are not small-scale sole proprietorships or partnerships shall calculate the tax payable according to the above tax rate and then calculate the settlement tax payable at half of the tax rate. 2. (Applicable from 2017) (1) Those whose annual taxable income is less than 120,000 yuan are exempt from profit-making enterprise income tax. (2) If the annual taxable income exceeds 120,000 yuan, 20% of the total taxable income will be levied, but the tax payable shall not exceed half of the taxable income exceeding 120,000 yuan. (3) For profit-making enterprises whose taxable income does not exceed 500,000 yuan, the applicable tax rate in 2017 is 18%, the tax rate in 2018 is 19%, and after 109, the applicable tax rate is 20%. (4) Profit-making enterprises that are not small-scale sole proprietorships or partnerships shall handle the income tax settlement declaration for profit-making enterprises in accordance with regulations, and are not required to calculate and pay the amount of settlement tax payable. Authorization description website: http://data.gov.tw/license