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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 23
Content:
The incentive bonus earned or paid by a business entity in accordance with a sales contract shall be treated as purchase or sales discount, respectively.
 Update:2018-04-25

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