Income Basic Tax Act Article 12
The amount of basic income of an individual shall be the sum of the net taxable income as calculated in accordance with the Income Tax Act and the amount which is under the following subparagraphs:1. Income derived from sources outside the Republic of China and excluded from gross consolidated income, as well as income which is exempted in accordance with Paragraph 1, Article 28 of the Laws and Regulations Regarding Hong Kong and Macau Affairs. However, if the aggregate of these two sources of income in a tax household is less than NT$1,000,000, it may be exempt from inclusion in the basic income.2. Insurance payment received by the beneficiary of a life insurance policy or annuity in which the beneficiary and the policyholder are not the same person, and the life insurance policy and annuity take effect after the coming into force of this Act. However, in the case of payment made upon the death of the insured person, the part of which the aggregate payment received by a tax household is equal to or less than NT$30,000,000 may be excluded from the basic income.3. Income derived from transactions of the following types of securities:(1)Stocks, certificates of entitlement to new shares, certificates of payment and documents demonstrating title to shares issued by or privately placed by companies not listed on a stock exchange or traded on over-the-counter markets, except for those companies that have been approved by the central authority in charge of relevant enterprises as high-risk, innovative startups and have been incorporated for less than five years at the time of transaction.(2)Beneficiary certificates of privately-placed securities investment trust funds.4. The amount of non-cash donations or contributions which is deducted from the gross consolidated income in accordance with the Income Tax Act and other laws.5. The amount of income or deduction which leads to reduction, exemption, or deduction from the consolidated income tax as may be provided for by laws which may be publicly announced by the MOF after the implementation of this Act.The calculation of income from securities transactions under Subparagraph 3 of the preceding paragraph shall be governed by mutatis mutandis Subparagraph 1 and Subparagraph 2 of Category 7 of Paragraph 1 of Article 14 of the Income Tax Act. The loss incurred from the mentioned securities transactions may be deducted from income derived from securities transactions performed in the same year. If no income or no sufficient income derived from security transactions in the same year is available for deduction, the loss may be carried forward for the next three years following the year of the loss. However, the claim of deduction of loss shall apply only to such income and loss as are calculated based on the actual transaction price and the original cost in both the year in which the loss is incurred and the year in which the deduction is claimed and only at the amount assessed by the tax authority.For the purpose of auditing income derived from securities transactions under Subparagraph 3, Paragraph 1, the regulations governing the recognition of the transaction price, costs, and expenses of securities transactions, as well as the assessment of such in the case of a failure to file or a failure to present the actual transaction price or the original cost shall be promulgated by the MOF.In the case of an amount of reduction, exemption or deduction which shall be added back to the base of the basic tax in accordance with Subparagraph 5, Paragraph 1, if a loss occurs, Paragraph 3 may apply mutatis mutandis if so publicly announced by the MOF.Paragraph 2, Article 3 shall apply mutatis mutandis to the calculation for adjustment and public announcement for the amount prescribed in Subparagraph 2, Paragraph 1.With regard to the high-risk innovative startups referred to in the proviso of Item 1 of Subparagraph 3 of Paragraph 1, the MOF and the Ministry of Economic Affairs shall together promulgate regulations to stipulate the scope of application, qualifications, the deadline to apply for approval, the application procedure, the documents for review, which authority to give the approval, and other related matters.Subparagraph 1, Paragraph 1 shall come into force on January 1, 2009. However, if the Executive Yuan deems it necessary in consideration of the needs of economic development, it shall come into force on January 1, 2010.
中文原文 所得基本稅額條例第12條
個人之基本所得額，為依所得稅法規定計算之綜合所得淨額，加計下列各款金額後之合計數：
一、未計入綜合所得總額之非中華民國來源所得、依香港澳門關係條例第二十八條第一項規定免納所得稅之所得。
但一申報戶全年之本款所得合計數未達新臺幣一百萬元者，免予計入。
二、本條例施行後所訂立受益人與要保人非屬同一人之人壽保險及年金保險，受益人受領之保險給付。
但死亡給付每一申報戶全年合計數在新臺幣三千萬元以下部分，免予計入。
三、下列有價證券之交易所得：
（一）未在證券交易所上市或未在證券商營業處所買賣之公司所發行或私募之股票、新股權利證書、股款繳納憑證及表明其權利之證書。
但其發行或私募公司，屬中央目的事業主管機關核定之國內高風險新創事業公司，且交易時該公司設立未滿五年者，免予計入。
（二）私募證券投資信託基金之受益憑證。
四、依所得稅法或其他法律規定於申報綜合所得稅時減除之非現金捐贈金額。
五、本條例施行後法律新增之減免綜合所得稅之所得額或扣除額，經財政部公告者。
前項第三款規定有價證券交易所得之計算，準用所得稅法第十四條第一項第七類第一款及第二款規定。
其交易有損失者，得自當年度交易所得中扣除；當年度無交易所得可資扣除，或扣除不足者，得於發生年度之次年度起三年內，自其交易所得中扣除。
但以損失及申報扣除年度均以實際成交價格及原始取得成本計算損益，並經稽徵機關核實認定者為限。
第一項第三款規定有價證券交易所得之查核，有關其成交價格、成本及費用認定方式、未申報或未能提出實際成交價格或原始取得成本者之核定等事項之辦法，由財政部定之。
依第一項第五款規定加計之減免所得額或扣除額，其發生之損失，經財政部公告者，準用第三項規定。
第一項第二款規定之金額，其計算調整及公告方式，準用第三條第二項規定。
第一項第三款第一目但書規定國內高風險新創事業公司之適用範圍與資格條件、申請核定期限、程序、應檢附文件、核定機關及其他相關事項之辦法，由財政部會同經濟部定之。
第一項第一款規定，自中華民國九十八年一月一日施行。
但行政院得視經濟發展情況，於必要時，自九十九年一月一日施行。
一、未計入綜合所得總額之非中華民國來源所得、依香港澳門關係條例第二十八條第一項規定免納所得稅之所得。
但一申報戶全年之本款所得合計數未達新臺幣一百萬元者，免予計入。
二、本條例施行後所訂立受益人與要保人非屬同一人之人壽保險及年金保險，受益人受領之保險給付。
但死亡給付每一申報戶全年合計數在新臺幣三千萬元以下部分，免予計入。
三、下列有價證券之交易所得：
（一）未在證券交易所上市或未在證券商營業處所買賣之公司所發行或私募之股票、新股權利證書、股款繳納憑證及表明其權利之證書。
但其發行或私募公司，屬中央目的事業主管機關核定之國內高風險新創事業公司，且交易時該公司設立未滿五年者，免予計入。
（二）私募證券投資信託基金之受益憑證。
四、依所得稅法或其他法律規定於申報綜合所得稅時減除之非現金捐贈金額。
五、本條例施行後法律新增之減免綜合所得稅之所得額或扣除額，經財政部公告者。
前項第三款規定有價證券交易所得之計算，準用所得稅法第十四條第一項第七類第一款及第二款規定。
其交易有損失者，得自當年度交易所得中扣除；當年度無交易所得可資扣除，或扣除不足者，得於發生年度之次年度起三年內，自其交易所得中扣除。
但以損失及申報扣除年度均以實際成交價格及原始取得成本計算損益，並經稽徵機關核實認定者為限。
第一項第三款規定有價證券交易所得之查核，有關其成交價格、成本及費用認定方式、未申報或未能提出實際成交價格或原始取得成本者之核定等事項之辦法，由財政部定之。
依第一項第五款規定加計之減免所得額或扣除額，其發生之損失，經財政部公告者，準用第三項規定。
第一項第二款規定之金額，其計算調整及公告方式，準用第三條第二項規定。
第一項第三款第一目但書規定國內高風險新創事業公司之適用範圍與資格條件、申請核定期限、程序、應檢附文件、核定機關及其他相關事項之辦法，由財政部會同經濟部定之。
第一項第一款規定，自中華民國九十八年一月一日施行。
但行政院得視經濟發展情況，於必要時，自九十九年一月一日施行。