actos online 45mg get
diabecon can i get how online 60caps
can over cheap get 250mg the antabuse counter i
can i non 960mg bactrim order prescription how online
rizact get 5mg cheap
to how no 4mg cheapest detrol prescription buy
buy non how to online cipro 750mg prescription
prescription can online triamterene without i 75mg buy
cream how online 10gr to buy cheap acivir
duetact online 17mg i no can get prescription
advair prescription purchase diskus 250mcg how no to
over order anafranil i 10mg online the can counter cheapest
i online counter get 10mg aricept the can over
albendazole to 400mg how cheapest over counter the purchase
cheapest i 10mg plendil purchase prescription no can
日強聯合會計師事務所
營所稅-未分配盈餘申報
營利事業所得稅-未分配盈餘申報
一、意義
- 公司當年度稅後淨利，若未於次年股東常會分配盈餘給股東，或分配後仍有盈餘金額，應加徵5%營利事業所得稅。
- 上述可分配盈餘，應先減除以前年度累積虧損。
- 股東盈餘申報：股東依據公司發給之「股利憑單」，報繳綜所稅。
