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法律與法規命令

Tax Act:
The Regulations Governing the Scope of Core Business revenues from the Banking and Insurance Business of the Banking and Insurance Industries<br> Article 2
Content:
Core business revenues from the banking and insurance business of the banking and insurance industries shall be revenues separated from those listed below:
1.The non-core business revenues prescribed under Article 3 of the Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses.
2.The revenues from underwriting, dealing, commission agency, brokerage, agency of securities prescribed under Article 15 of the Securities and Exchange Act.
3.The revenues from futures trading prescribed under Article 3 of the Futures Trading Act.
4.The revenues from certifying, underwriting, brokering and trading of short-term bills or financial bonds prescribed under Article 21 of the Act Governing Bills Finance Business.
5.The revenues from trust of money, trust of loans and related security interests, trust of securities prescribed under Article 16 of the Trust Enterprise Act.
6.The revenues from agency fee, commission or processing fee from insurance agent, negotiates an insurance contract or provides related services as prescribed under Articles 8 and 9 of the Insurance Act.
 Update:2018-04-25

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