✔ 最佳答案
因為稅局說明你必須在開業一個月內拿商業註冊的証明 (如: 商業登記) This is not related to the logic whether expenses are deductible or not for profits tax purposes.
Rather, the expenses, not of capital in nature, incurred are wholly, exclusively and necessarily for the business for generating the income liable to profits tax.
The printing and stationery expenses incurred are for the company in establishing and starting its business.