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財政部民國110年1月15日台財稅字第11004506170號
核釋「所得稅法」第14條規定,109年度綜合所得稅結算申報新臺幣與人民幣之折算率為4.2607比1
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 14 of "Income Tax Act", which stipulates the exchange rate in NTD/RMB to be calculated as 4.2607/1 in the filing of 2020 Income Tax return