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財政部民國114年1月6日台財稅字第11304692740號
公告依「中小企業發展條例」第36條之2第1項及第2項規定，增僱24歲以下或65歲以上本國籍基層員工及調高本國籍基層員工薪資之薪資費用加成減除金額，應計入營利事業之基本所得額
MINISTRY OF FINANCE Notice is hereby given, for stipulating that the additional deduction amount of salary expense incurred by hiring additional domestic junior employees under the age of 24 or over the age of 65 and raising the average salary for the domestic junior employees shall be added into the amount of basic income of a profit-seeking enterprise in accordance with Paragraph 1 and 2 of Article 36-2 of “Act for Development of Small and Medium Enterprises”
