Regulations Governing Tax Preferences for Quarantine Leave of Severe Pneumonia with Novel Pathogens Article 3
An authority (agency), enterprise, school, legal entity, or organization may deduct the salary payment paid to its employees during their leave period from its amount of income of the current year as follows:1. For the case of declaring an annual income tax return, a current final report on total business income, or a current final report on income earned from liquidation of Profit-Seeking Enterprise Income Tax, taxpayers may claim double deduction from the amount of the profit-seeking enterprise income of the current year.2. For the case of practitioners of profession, private cram schools, kindergartens, and nursing homes which should file an annual income tax return of Individual Income Tax, taxpayers may claim double deduction from the actual amount of income of the professional practice or other income of the current year.
中文原文 嚴重特殊傳染性肺炎員工防疫隔離假薪資費用加倍減除辦法第3條
機關（構）、事業單位、學校、法人、團體給付其員工於請假期間之薪資，依下列方式自其當年度所得額中減除：
一、屬應辦理營利事業所得稅結算、決算或清算申報者，得就其給付薪資金額之百分之二百，自當年度營利事業所得額減除。
二、屬應辦理綜合所得稅結算申報之執行業務者、私人辦理補習班、幼兒園及養護、療養院（所），得就其給付薪資金額之百分之二百，於核實計算申報當年度執行業務所得或其他所得中減除。
一、屬應辦理營利事業所得稅結算、決算或清算申報者，得就其給付薪資金額之百分之二百，自當年度營利事業所得額減除。
二、屬應辦理綜合所得稅結算申報之執行業務者、私人辦理補習班、幼兒園及養護、療養院（所），得就其給付薪資金額之百分之二百，於核實計算申報當年度執行業務所得或其他所得中減除。