Value-added and Non-value-added Business Tax Act Article 9-1
In the case of dealing with an extraordinary economic situation, or a situation to accommodate the supply of goods, the Executive Yuan may make an adjustment in business tax on imported wheat, barley, corn and soy beans and the restriction of Article 10 does not apply.The categories of goods subject to adjustment of business tax referred to in the preceding paragraph, the range of actual adjustment, and the dates for commencing and terminating such adjustment shall be drawn up jointly by the MOF and the related authorities, and be submitted to the Executive Yuan for approval.
中文原文 加值型及非加值型營業稅法第9-1條
為因應經濟特殊情況，調節物資供應，對進口小麥、大麥、玉米或黃豆應徵之營業稅，得由行政院機動調整，不受第十條規定限制。
前項機動調整之貨物種類、調整幅度、實施期間與實際開始及停止日期，由財政部會同有關機關擬訂，報請行政院核定公告之。
前項機動調整之貨物種類、調整幅度、實施期間與實際開始及停止日期，由財政部會同有關機關擬訂，報請行政院核定公告之。