Regulations Governing the Scope of Non-Core Business Income of Banking, Insurance, Trust Investment, Securities, Futures, Commercial paper, and Pawn-Broking Businesses Article 1
The Regulations herein are set forth pursuant to Paragraph 2, Article 11 of the Value-Added and Non-Value-Added Business Tax Act (hereunder referred to as the "Act").
中文原文 銀行業保險業信託投資業證券業期貨業票券業及典當業經營非專屬本業收入範圍認定辦法第1條
本辦法依加值型及非加值型營業稅法第十一條第二項規定訂定之。