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財政部民國113年5月13日台財稅字第11304557590號
公告新增個人依「文化創意產業發展法」第27條之2規定自綜合所得總額中減除之金額，應計入個人基本所得額
MINISTRY OF FINANCE Notice is hereby given, for stipulating that the deduction amount from the gross amount of consolidated income in accordance with Article 27-2 of "Development of the Cultural and Creative Industries Act" shall be added into the amount of basic income of individuals
