Income Tax Act Article 11
The term "practitioner of profession" as used in this Act refers to a lawyer, certified public accountant, architect, technician, physician, pharmacist, obstetrician, author, broker, scrivener, artisan, performer, or any person who makes a living with craftsmanship or art.The term "profit-seeking enterprise" as used in this Act refers to industrial, commercial, agricultural, forestry, fishing, animal husbandry, mining or metallurgical enterprises operated by public, private, or joint public and private interests and having a business name or place and organized in the form of sole proprietorship, partnership, company or in any other form of organization.The term "public utility enterprise" as used in this Act refers to an organization established by a government of any level for the purpose of attaining certain objectives of a specific enterprise without computation of profit or loss and distribution of dividend.The term "educational, cultural, public welfare and charitable organizations or institutions" as used in this Act denotes organizations or institutions that are organized in accordance with the provisions of the Book of General Principles of the Civil Code relating to public welfare organization and foundations or in accordance with the provisions of other relevant laws and ordinances and are duly registered with the competent authority.The term "cooperative" as used in this Act refers to cooperatives which are organized in accordance with the Cooperative Act, duly registered with the competent authority at the place of their business, and conduct their operations in accordance with laws, however, an organization that is engaged in business of a cooperative nature, and fails to meet the requirements set forth herein, shall not be considered as a cooperative.Ⅵ.The term "taxable year" as used in this Act where the individual income tax is involved shall commence on the first day of January and end on the thirty-first day of December of each year.
中文原文 所得稅法第11條
本法稱執行業務者，係指律師、會計師、建築師、技師、醫師、藥師、助產士、著作人、經紀人、代書人、工匠、表演人及其他以技藝自力營生者。
本法稱營利事業，係指公營、私營或公私合營，以營利為目的，具備營業牌號或場所之獨資、合夥、公司及其他組織方式之工、商、農、林、漁、牧、礦、冶等營利事業。
本法稱公有事業，係指各級政府為達成某項事業目的而設置，不作損益計算及盈餘分配之事業組織。
本法稱教育、文化、公益、慈善機關或團體，係以合於民法總則公益社團及財團之組織，或依其他關係法令，經向主管機關登記或立案成立者為限。
本法稱合作社，係指依合作社法組織，向所在地主管機關登記設立，並依法經營業務之各種合作社。
但不合上項規定之組織，雖其所營業務具有合作性質者，不得以合作社論。
本法所稱課稅年度，於適用於有關個人綜合所得稅時，係指每年一月一日起至十二月三十一日止。
本法稱營利事業，係指公營、私營或公私合營，以營利為目的，具備營業牌號或場所之獨資、合夥、公司及其他組織方式之工、商、農、林、漁、牧、礦、冶等營利事業。
本法稱公有事業，係指各級政府為達成某項事業目的而設置，不作損益計算及盈餘分配之事業組織。
本法稱教育、文化、公益、慈善機關或團體，係以合於民法總則公益社團及財團之組織，或依其他關係法令，經向主管機關登記或立案成立者為限。
本法稱合作社，係指依合作社法組織，向所在地主管機關登記設立，並依法經營業務之各種合作社。
但不合上項規定之組織，雖其所營業務具有合作性質者，不得以合作社論。
本法所稱課稅年度，於適用於有關個人綜合所得稅時，係指每年一月一日起至十二月三十一日止。