Act of the National Chung Shan Institute of Science and Technology established Article 41
Paragraph (1)The weapon, naval vessel, aircraft, armed combat vehicle, reconnaissance and communication equipment related to warfare, which sold or used by the NCSIST shall be free from the business tax.Paragraph (2)The research and development (manufacturing) project contract awarded by MND and its subordinate to the NCSIST shall be free from the business tax.Paragraph (3)The goods procured by the NCSIST and approved by MND for the military use, shall be free from commodity tax according to the Regulation for Exemption of commodity Tax on goods for Military Use.Paragraph (4)The weapon, equipment, vehicle, naval vessel, aircraft, and its accessory, and other material, which imported by the NCSIST for the military use shall be free from import duty according to the Regulation Governing Duty Exemption on goods for military use.
中文原文 國家中山科學研究院設置條例第41條
銷售與本院業務使用之武器、艦艇、飛機、戰車，及與作戰有關之偵察、通訊器材，免徵營業稅。
本院承接國防部及所屬機關委託研究（製）計畫，免徵營業稅。
本院因業務需要採購之貨物，經國防部核定直接供軍用者，準用軍用貨品貨物稅免稅辦法。
本院進口專供軍用之武器、裝備、車輛、艦艇、航空器與其附屬品，及其他專供軍用之物資，準用軍用物品進口免稅辦法。
本院承接國防部及所屬機關委託研究（製）計畫，免徵營業稅。
本院因業務需要採購之貨物，經國防部核定直接供軍用者，準用軍用貨品貨物稅免稅辦法。
本院進口專供軍用之武器、裝備、車輛、艦艇、航空器與其附屬品，及其他專供軍用之物資，準用軍用物品進口免稅辦法。