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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
Article 20
Content:
Where a business entity sells goods by an installment method, the price stipulated to be received in each installment shall be the sales amount, unless it is stipulated that, at the time of the collection of the first installment, the entire price receivable is to be defined as the sales amount.
 Update:2018-04-25

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