Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 2
The provisions in the Regulations herein shall apply to a dual-status business entity that is subject to business tax pursuant to Section 1, Chapter IV of the Act.The term "dual-status business entity" in the preceding paragraph means that a business entity supplies both taxable or exempt goods or services and computes its business tax according to the provisions in Section 1, Chapter IV of the Act, or a business entity computes its business tax both according to Section 1 and Section 2, Chapter IV of the Act.
中文原文 兼營營業人營業稅額計算辦法第2條
兼營營業人應依本法第四章第一節規定計算營業稅額部分，適用本辦法之規定。
前項稱兼營營業人，指依本法第四章第一節規定計算稅額，兼營應稅及免稅貨物或勞務者，或兼依本法第四章第一節及第二節規定計算稅額者。
前項稱兼營營業人，指依本法第四章第一節規定計算稅額，兼營應稅及免稅貨物或勞務者，或兼依本法第四章第一節及第二節規定計算稅額者。