Article 24 The amount of income of a profit-seeking enterprise shall be the net income, i.e., the gross yearly income after deduction of all costs, expenses, losses and taxes.

• 第24条（营利事业所得之计算）营利事业所得之计算，以其本年度收入总额减除各项成本费用、损失及税捐后之纯益额为所得额。