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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 Stamp Tax Act
Article 8
Content:
The "grain suppliers" depicted in Item 1, Article 7 of the Act shall mean merchants with grain merchant licenses and engaging in business as defined in the license. The "grain" shall mean rice, barley, wheat, wheat flour, rice flour, noodles (including noodle cakes and noodle strips), soybeans (including soya bean and green bean), peanut, Chinese sorghum, sweet potato, sweet potato chops, starch potato, oatmeal, cake flour, and miso.
Visitor:4  Update:2018-04-25

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