Taxation Imposed Measures on Transshipment Engaged by Business Entities in Technology Industrial Parks Article 4
The scope of trans-shipment business is specified in the provisions in Article 30 of the Enforcement Rules.
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4條
區內事業從事轉運業務之範圍，依本條例施行細則第三十條之規定認定。