Enforcement Rules of the Income Tax Act Article 73 Law: Enforcement Rules of the Income Tax Act Chinese: 所得稅法施行細則第73條 The Profit Standards of the Same Trade set by Article 79 and Article 83 of the Act are established by the national tax offices under the Ministry of Finance in all districts, and are reported to the Ministry of Finance for reference. 中文原文 所得稅法施行細則第73條 本法第七十九條及第八十三條所定同業利潤標準，由財政部各地區國稅局訂定，報請財政部備查。
