Value-added and Non-value-added Business Tax Act Article 1-1
"Value-added business tax" as used in this Act means the tax calculated under Chapter 4, Section 1 herein; "non-value-added business tax" means the tax calculated under Chapter 4, Section 2 herein.
中文原文 加值型及非加值型營業稅法第1-1條
本法所稱加值型之營業稅，係指依第四章第一節計算稅額者；所稱非加值型之營業稅，係指依第四章第二節計算稅額者。