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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of Value-added and Non-value-added Business Tax Act<br> Article 17-1
Content:
Where a wholesale dealer in an agricultural products wholesale market purchases agricultural products from the said wholesale market and sells such products in the same wholesale market or another wholesale market, the sales amount thereof shall be eligible for application of 0.1% business tax rate prescribed in Paragraph Two, Article 13 of Act.
 Update:2018-04-25

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