Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 1
The Regulations herein are set forth pursuant to Paragraph 3, Article 19 and Paragraph 1, Article 36 of the Value-Added and Non-Value-Added Business Tax Act (hereunder referred to as the "Act").
中文原文 兼營營業人營業稅額計算辦法第1條
本辦法依加值型及非加值型營業稅法（以下簡稱本法）第十九條第三項及第三十六條第一項規定訂定之。