Income Tax Act Article 24-4
Beginning from the year 2011, a profit-seeking enterprise which has its head office within the territory of the Republic of China and is engaged in marine transportation, qualified under certain criteria and approved by the central competent authority will be able to calculate the taxable income derived from marine transportation on the basis of the amount of the net tonnage, which is regulated in Paragraph 2. As for the revenue from activities other than marine transportation, the calculation of such income is subject to the relevant provisions of this Act.The taxable income derived from marine transportation as mentioned in the preceding paragraph is calculated by multiplying the accumulated daily profit, calculated in accordance with the following table, by 365 days:1. For each ship with a net tonnage not exceeding 1,000 tons, the daily profit for each 100 tons up to 1,000 tons shall be NT$67.2. If the net tonnage of the ship is above 1,000 tons but no more than 10,000 tons, the daily profit for each 100 tons between 1,000 and 10,000 tons shall be NT$49.3. If the net tonnage of the ship is above 10,000 tons but no more than 25,000 tons, the daily profit for each 100 tons between 10,000 and 25,000 tons shall be NT$32.4. If the net tonnage of the ship is above 25,000 tons, the daily profit for each 100 tons above 25,000 tons shall be NT$14.The profit-seeking enterprise which elects to calculate the taxable income derived from marine transportation in accordance with Paragraph 1, once the choice is made to do so, shall be bound to such choice for a period of 10 years and shall not be changed. In case the profit-seeking enterprise fails to meet the requirements with reference to Paragraph 1 within the aforementioned period, and the approval has been cancelled by the central competent authority, such enterprise will not be eligible to apply to calculate its income under the terms and conditions in the preceding paragraph for a period of five years commencing from the year in which it fails to meet the requirements.To the profit-seeking enterprise which elects to calculate its taxable income in accordance with Paragraph 2, the following provisions do not apply:1. The proviso of Paragraph 1, Article 39 regarding the deduction of losses.2. Other tax incentives provided for in other laws.The regulations governing the scope of business revenue, deadlines for filing applications, application procedures and other relevant matters in Paragraph 1 shall be prescribed by the MOF in consultation with the central competent authority.
中文原文 所得稅法第24-4條
自一百年度起，總機構在中華民國境內經營海運業務之營利事業，符合一定要件，經中央目的事業主管機關核定者，其海運業務收入得選擇依第二項規定按船舶淨噸位計算營利事業所得額；海運業務收入以外之收入，其所得額之計算依本法相關規定辦理。
前項營利事業每年度海運業務收入之營利事業所得額，得依下列標準按每年三百六十五日累計計算：
一、各船舶之淨噸位在一千噸以下者，每一百淨噸位之每日所得額為六十七元。
二、超過一千噸至一萬噸者，超過部分每一百淨噸位之每日所得額為四十九元。
三、超過一萬噸至二萬五千噸者，超過部分每一百淨噸位之每日所得額為三十二元。
四、超過二萬五千噸者，超過部分每一百淨噸位之每日所得額為十四元。
營利事業經營海運業務收入經依第一項規定選擇依項規定計算營利事業所得額者，一經選定，應連續適用十年，不得變更；適用期間如有不符合第一項所定一定要件，經中央目的事業主管機關廢止核定者，自不符合一定要件之年度起連續五年，不得再選擇依前項規定辦理。
營利事業海運業務收入選擇依第二項規定計算營利事業所得額者，其當年度營利事業所得稅結算申報，不適用下列規定：
一、第三十九條第一項但書關於虧損扣除規定。
二、其他法律關於租稅減免規定。
第一項之一定要件、業務收入範圍、申請之期限、程序及其他應遵行事項之辦法，由財政部會商中央目的事業主管機關定之。
前項營利事業每年度海運業務收入之營利事業所得額，得依下列標準按每年三百六十五日累計計算：
一、各船舶之淨噸位在一千噸以下者，每一百淨噸位之每日所得額為六十七元。
二、超過一千噸至一萬噸者，超過部分每一百淨噸位之每日所得額為四十九元。
三、超過一萬噸至二萬五千噸者，超過部分每一百淨噸位之每日所得額為三十二元。
四、超過二萬五千噸者，超過部分每一百淨噸位之每日所得額為十四元。
營利事業經營海運業務收入經依第一項規定選擇依項規定計算營利事業所得額者，一經選定，應連續適用十年，不得變更；適用期間如有不符合第一項所定一定要件，經中央目的事業主管機關廢止核定者，自不符合一定要件之年度起連續五年，不得再選擇依前項規定辦理。
營利事業海運業務收入選擇依第二項規定計算營利事業所得額者，其當年度營利事業所得稅結算申報，不適用下列規定：
一、第三十九條第一項但書關於虧損扣除規定。
二、其他法律關於租稅減免規定。
第一項之一定要件、業務收入範圍、申請之期限、程序及其他應遵行事項之辦法，由財政部會商中央目的事業主管機關定之。