Taxation Imposed Measures on Transshipment Engaged by Business Entities in Technology Industrial Parks Article 2
Business entities engaged in trans-shipment business in TechnologyIndustrial Parks (hereinafter referred to as “the Parks”) are subject to the provisions in Article 22 of this Act for taxation. It shall be handled in accordance with the measures except provisions in other laws and decrees.
中文原文 加工出口區區內事業從事轉運業務課稅作業辦法第2條
科技產業園區（以下簡稱園區）區內事業從事轉運業務，適用本條例第二十二條之規定課稅者，除其他法令另有規定外，悉依本辦法之規定辦理。