证券商应遵照主管机关之规定,在每年度课税后盈馀项下提存特别盈馀公积。
Securities firms shall comply with the regulations of the Competent Authority and set aside a portion of its annual after-tax profit as special reserve.
八十七年度及以后年度之保留盈馀,应依所得税法规定办理,不适用前项规定。
The retain and withhold from distributing a surplus earning after 1998 until then, shall obey the Income Tax Acts, and not apply to the preceding paragraph.
八十七年度及以后年度之保留盈馀,应依所得税法规定办理,不适用前项规定。
The retain and withhold from distributing a surplus earning after 1998 until then, shall obey the Income Tax Acts, and not apply to the preceding paragraph.
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