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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 43
Content:
Where a business entity, which computes its business tax based on the provisions of Section I of Chapter IV of the Act acquires fixed assets, the amount of the tax refundable shall be the amount of the tax paid on such acquisition.
 Update:2018-04-25

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