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法律與法規命令

Tax Act:
Regulations for the Computation of Business Tax for Dual-Status Business Entities
Article 2
Content:
The provisions in the Regulations herein shall apply to a dual-status business entity that is subject to business tax pursuant to Section 1, Chapter IV of the Act. 
The term "dual-status business entity" in the preceding paragraph means that a business entity supplies both taxable or exempt goods or services and computes its business tax according to the provisions in Section 1, Chapter IV of the Act, or a business entity computes its business tax both according to Section 1 and Section 2, Chapter IV of the Act. 
 Update:2018-04-25

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