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 <font size=6 color=red >---盈    餘 --- <P></td></tr></p></font> 

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1.未分配盈餘加增5%稅額計算<p></p></div></a>


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未於所得年度之次一會計年度結束前<p>提請股東同意或股東常會承認之法定盈餘公積提列數，<p>不得列為未分配盈餘之減除項目</p></div></font></a>




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<p><b>王月惠</b></tr></p>
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