Income Basic Tax Act Article 1
The purposes of this Act are to uphold tax equity, to ensure tax revenue for the country, and to require basic contributions by profit-seeking enterprises and individuals to public finance in regard to their income tax burden.
中文原文 所得基本稅額條例第1條
為維護租稅公平，確保國家稅收，建立營利事業及個人所得稅負擔對國家財政之基本貢獻，特制定本條例。