The amount of income exempted from profit - seeking enterprise income tax in accordance with article 9 , article 9 - 2 , article 10 , article 15 and article 70 - 1 of the statute for upgrading industries 二、依促进产业升级条例第九条、第九条之二、第十条、第十五条及第七十条之一规定免徵营利事业所得税之所得额。
The lawyer is not a purely profitable business . it bears high level of social responsibility . to us , the achievement of solving problems for clients means much more than gaining money and materials 律师这一行并不是单纯的营利事业，反而肩负著相当程度的社会责任，对我们而言，替客户解决问题的成就感，大于金钱物质的收获。
Within 3 years after leaving office , ncc members shall not serve as director , controller , manager , managing partner or consultant at any for - profit enterprise directly related to any position they held within 5 years prior to leaving the ncc 本会委员于其离职后三年内，不得担任与其离职前五年内之职务直接相关之营利事业董事监察人经理执行业务之股东或顾问。
Techmat inc . is a canadian company from the province of quebec , that is cooperating with chiao - tung university in hsinchu and groundmate engineering consultant co . to implement an innovative soil engineering project called " dynamic behavior of silty fine sand " 在您评估国际投资案规划营运策略时，您务必要知道，加拿大的营利事业所得税税制，优于许多七大工业国家
The amount of reduced income tax as determined by the collection authority after its assessment and investigation may be deducted from the shareholders ? imputation credit account of the profit - seeking enterprise . the reference date is the date of service of the tax refund notice 营利事业经稽徵机关调查核定减少之税额，应自当年度股东可扣抵税额帐户中减除；其减除日期为核定退税通知书送达日。
Article 1 the purposes of this act are to uphold tax equity , to ensure tax revenue for the country , and to establish the basic requirements of profit - seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a contribution to public finance 第一条(立法目的)为维护租税公平，确保国家税收，建立营利事业及个人所得税负担对国家财政之基本贡献，特制定本条例。
Article 15 in the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this act , any omission or evasion of the basic tax due to the omission or under - reporting shall be subject to a fine of no more than twice the amount of the tax evaded 第十五条(逃漏税之罚锾)营利事业或个人已依本条例规定计算及申报基本所得额，有漏报或短报致短漏税额之情事者，处以所漏税额二倍以下之罚锾。
Work or service certificate includes : employment ( resignation ) certificate , job description , academic achievement , a paper , etc . . if working previously in personal enterprises and companies , please provide certificate of registered business , capital , and report of annul revenue 工作服务证明包括：服务（离职）证明、工作内容说明、研发成果、论文… .等，职前服务机构如为私人企业或公司，请另附该公司营利事业登记证、设立资本额及年营业额等证明。
Article 5 in the case that a profit - seeking enterprise or an individual files a income tax return under the provisions of paragraph 1 , article 71 ; paragraph 1 and paragraph 2 , article 71 - 1 ; paragraph 2 , article 73 ; article 74 ; or paragraph 1 , article 75 of the income tax act , he or she shall calculate , file and pay income tax in accordance with this act 第五条(所得税申报)营利事业或个人依所得税法第七十一条第一项、第七十一条之一第一项、第二项、第七十三条第二项、第七十四条或第七十五条第一项规定办理所得税申报时，应依本条例规定计算、申报及缴纳所得税。
In the case of a taxpayer who fails to calculate and file his or her basic income in accordance with the provisions of this act , and who is found by the collection authority to have taxable income hereunder , the collection authority shall , in addition to determining the tax payable in accordance with this act , impose a fine of no more than three times the amount of tax determined as payable 营利事业或个人未依本条例规定计算及申报基本所得额，经稽徵机关调查，发现有依本条例规定应课税之所得额者，除依规定核定补徵应纳税额外，应按补徵税额，处三倍以下之罚锾。
