Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 28
Where businesses in the Park sell commodities or offer services to other businesses operating in the Park, bonded factories, bonded warehouses, or business entities in taxation zones, free trade zones, science parks, agricultural technology parks, or other bonded areas, such matters shall be handled in accordance with relevant tax laws and regulations.
中文原文 加工出口區設置管理條例施行細則第28條
區內事業銷售貨品或提供勞務予其他在區內營業之事業、保稅工廠、保稅倉庫、課稅區、自由貿易港區之港區事業、科學園區之園區事業、農業科技園區之園區事業或其他保稅區者，應依相關稅法規定辦理。