Income Basic Tax Act Article 7
The amount of basic income of a profit-seeking enterprise shall be the sum of the taxable income as calculated in accordance with the Income Tax Act and any income that falls under the following subparagraphs:1. The amount of income for which income tax is suspended in accordance with Article 4-1 and Article 4-2 of the Income Tax Act.2. The amount of income for which profit-seeking enterprise income tax is exempted in accordance with Article 9, Article 9-2, Article 10, Article 15 and Article 70-1 of the now-abolished Statute for Upgrading Industries before its repeal.3. The amount of income for which profit-seeking enterprise income tax is exempted in accordance with Article 8-1 of the now-abolished Statute for Upgrading Industries before its amendment on December 31, 1999.4. The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 28 of the Statute for Encouragement of Private Participation in Transportation Infrastructure Projects.5. The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 36 of the Act for Promotion of Private Participation in Infrastructure Projects.6. The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 18 of the Act for Establishment and Administration of Science Parks.7. The amount of income for which profit-seeking enterprise income tax is exempted in accordance with Article 15 of the Act for Establishment and Administration of Science Parks before its amendment on January 20, 2001.8. The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 37 of the Business Mergers and Acquisitions Act.9. The amount of income exempted from profit-seeking enterprise income tax in accordance with Article 13 of the Offshore Banking Act. However, such amount of income does not include the total revenue derived from a credit extension that shall be taxed at the prescribed withholding rate in accordance with Article 73-1 of the Income Tax Act.10. The amount of income that is entitled to reduction or exemption from profit-seeking enterprise income tax or that is excluded from the income tax base as may be provided for in such laws after the implementation of this Act and publicly announced by the Ministry of Finance (hereinafter referred to as the MOF).In the case of an amount of income which is added back in accordance with Subparagraph 1 and Subparagraph 9 of the preceding paragraph, the loss incurred after this Act coming into force and assessed by the tax authority may be offset against the income of the same subparagraph within five years from the year after such losses are derived.Where any profit-seeking enterprise sells, starting from the fiscal year 2013, the stocks referred to in Article 4-1 of the Income Tax Act that were held for a period of three years or more, such enterprise, when calculating the amount of income derived from such transactions in the current year, should deduct the losses incurred by selling the stocks referred to in Article 4-1 of the Income Tax Act that were held for a period of three years or more in the same year, and, if the result is a positive balance, only one-half of such balance should be added into the current year's income derived from such transactions; otherwise, the preceding paragraph governs.If a loss is incurred in a type of transaction for which the income is added back in accordance with Subparagraph 10 of Paragraph 1, Paragraph 2 may apply mutatis mutandis if so publicly announced by the MOF.
中文原文 所得基本稅額條例第7條
營利事業之基本所得額，為依所得稅法規定計算之課稅所得額，加計下列各款所得額後之合計數：
一、依所得稅法第四條之一及第四條之二規定停止課徵所得稅之所得額。
二、依廢止前促進產業升級條例第九條、第九條之二、第十條、第十五條及第七十條之一規定免徵營利事業所得稅之所得額。
三、依已廢止之促進產業升級條例於中華民國八十八年十二月三十一日修正施行前第八條之一規定免徵營利事業所得稅之所得額。
四、依獎勵民間參與交通建設條例第二十八條規定免納營利事業所得稅之所得額。
五、依促進民間參與公共建設法第三十六條規定免納營利事業所得稅之所得額。
六、依科學工業園區設置管理條例第十八條規定免徵營利事業所得稅之所得額。
七、依中華民國九十年一月二十日修正施行前科學工業園區設置管理條例第十五條規定免徵營利事業所得稅之所得額。
八、依企業併購法第三十七條規定免徵營利事業所得稅之所得額。
九、依國際金融業務條例第十三條規定免徵營利事業所得稅之所得額。
但不包括依所得稅法第七十三條之一規定，就其授信收入總額按規定之扣繳率申報納稅之所得額。
十、本條例施行後法律新增之減免營利事業所得稅之所得額及不計入所得課稅之所得額，經財政部公告者。
依前項第一款及第九款規定加計之所得額，於本條例施行後發生並經稽徵機關核定之損失，得自發生年度之次年度起五年內，從當年度各該款所得中減除。
營利事業於一百零二年度以後出售其持有滿三年以上屬所得稅法第四條之一規定之股票者，於計算其當年度證券交易所得時，減除其當年度出售該持有滿三年以上股票之交易損失，餘額為正者，以餘額半數計入當年度證券交易所得；餘額為負者，依前項規定辦理。
依第一項第十款規定加計之減免所得額及不計入所得之所得額，其發生之損失，經財政部公告者，準用第二項規定。
一、依所得稅法第四條之一及第四條之二規定停止課徵所得稅之所得額。
二、依廢止前促進產業升級條例第九條、第九條之二、第十條、第十五條及第七十條之一規定免徵營利事業所得稅之所得額。
三、依已廢止之促進產業升級條例於中華民國八十八年十二月三十一日修正施行前第八條之一規定免徵營利事業所得稅之所得額。
四、依獎勵民間參與交通建設條例第二十八條規定免納營利事業所得稅之所得額。
五、依促進民間參與公共建設法第三十六條規定免納營利事業所得稅之所得額。
六、依科學工業園區設置管理條例第十八條規定免徵營利事業所得稅之所得額。
七、依中華民國九十年一月二十日修正施行前科學工業園區設置管理條例第十五條規定免徵營利事業所得稅之所得額。
八、依企業併購法第三十七條規定免徵營利事業所得稅之所得額。
九、依國際金融業務條例第十三條規定免徵營利事業所得稅之所得額。
但不包括依所得稅法第七十三條之一規定，就其授信收入總額按規定之扣繳率申報納稅之所得額。
十、本條例施行後法律新增之減免營利事業所得稅之所得額及不計入所得課稅之所得額，經財政部公告者。
依前項第一款及第九款規定加計之所得額，於本條例施行後發生並經稽徵機關核定之損失，得自發生年度之次年度起五年內，從當年度各該款所得中減除。
營利事業於一百零二年度以後出售其持有滿三年以上屬所得稅法第四條之一規定之股票者，於計算其當年度證券交易所得時，減除其當年度出售該持有滿三年以上股票之交易損失，餘額為正者，以餘額半數計入當年度證券交易所得；餘額為負者，依前項規定辦理。
依第一項第十款規定加計之減免所得額及不計入所得之所得額，其發生之損失，經財政部公告者，準用第二項規定。