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Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses
In case of any discrepancy between the English version and the Chinese text of this Act, the Chinese text shall govern.
Promulgated by the Ministry of Finance on 30 August 1999 under Decree No. 881938405.
  • Article 1
  • The Regulations herein are set forth pursuant to Paragraph 2, Article 11 of the Value-Added and Non-Value-Added Business Tax Act (hereunder referred to as the "Act").
  • Article 2
  • The non-core business income as referred to under these Regulations shall mean the income derived from operations not exclusive to banking, insurance, trust investment, securities, futures, commercial paper, and pawn-broking for the respective businesses.
  • Article 3
  • The non-core business income of banking, insurance, trust investment, securities, futures, commercial paper, and pawn-broking businesses shall include the following: 
    1. For banking businesses:
    (1) Processing fee income from bill collection and payment making services.
    (2) Yields from managing non-financial asset properties by entrustment.
    (3) Profits from buying and selling gold, silver, gold coins, and silver coins.
    (4) Service charge income from credit card applications and transactions.
    (5) Income from leasing and trading movables, immovables, and safe boxes.
    (6) Profits from buying accounts receivable.
    (7) Professional charge income from financial advice and consulting services.
    (8) Processing fee income from selling revenue stamps and uniform invoices.
    (9) Revenues from selling publications.
    (10) Other income from non-banking exclusive operations.
    2. For insurance businesses:
    (1) Income from leasing and trading movables and immovables.
    (2) Revenues from selling publications.
    (3) Other income from non-insurance exclusive operations.
    3. For trust investment businesses:
    (1) Processing fee income from bill collection and payment making services.
    (2) Yields from managing non-financial asset properties by entrustment.
    (3) Profits from buying and selling gold, silver, gold coins, and silver coins.
    (4) Service charge income from credit card applications and transactions.
    (5) Income from leasing and trading movables, immovables, and safe boxes.
    (6) Profits from buying accounts receivable.
    (7) Professional charge income from financial advice and consulting services.
    (8) Processing fee income from selling revenue stamps and uniform invoices.
    (9) Service charge income from testament execution and estate management by entrustment.
    (10) Income from serving as corporate reorganization supervisor.
    (11) Revenues from selling publications.
    (12) Other income from non-trust investment exclusive operations.
    4. For securities businesses:
    (1) Income from leasing and trading movables and immovables.
    (2) Revenues from selling publications.
    (3) Other income from non-securities exclusive operations.
    5. For futures businesses:
    (1) Income from leasing and trading movables and immovables.
    (2) Revenues from selling publications.
    (3) Other income from non-futures exclusive operations.
    6. For commercial paper businesses:
    (1) Income from leasing and trading movables and immovables.
    (2) Income from corporate finance consulting related services.
    (3) Revenues from selling publications.
    (4) Other income from non-transaction instruments exclusive operations.
    7. For pawn-broking businesses:
    (1) Revenues from selling pawned objects.
    (2) Other income from non-pawn broking exclusive operations.
  • Article 4
  • These Regulations shall take effect as of July 1st of 1999.

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