Value-added and Non-value-added Business Tax Act Article 27 Law: Value-added and Non-value-added Business Tax Act Chinese: 加值型及非加值型營業稅法第27條 Section 1 of this chapter, with the exception of Article 14; Paragraph 1, Article 15, and the proviso to Paragraph 1, Article 16, applies mutatis mutandis to the tax computation by a business entity under this section. 中文原文 加值型及非加值型營業稅法第27條 本章第一節之規定，除第十四條、第十五條第一項及第十六條第一項但書規定外，於依本節規定計算稅額之營業人準用之。
