Regulations Governing Profit-seeking Enterprise Income Tax Exemption for Profit-seeking Enterprises Conducting Procurement and/or Importation and/or Storage and/or Delivery of Goods in Free Trade Zones Article 2
The terms used in these regulations are defined as follows:1)Goods: referring to raw materials, materials, semi-finished goods, finished goods, or commodities.2)Income: referring to income derived from sources in the Republic of China (ROC).3)International Metal Exchange (IME): referring to an organization which is legally registered abroad and qualified to execute international metal futures and options exchange.
中文原文 營利事業於自由貿易港區從事貨物採購輸入儲存或運送免徵營利事業所得稅辦法第2條
本辦法用詞定義如下：
一、貨物：指原料、物料、半製品、製成品或商品。
二、所得：指中華民國來源所得。
三、國際金屬期貨交易所：指在國外為合法登記，且經國外法令許可以經營國際金屬期貨交易為目的之組織。
一、貨物：指原料、物料、半製品、製成品或商品。
二、所得：指中華民國來源所得。
三、國際金屬期貨交易所：指在國外為合法登記，且經國外法令許可以經營國際金屬期貨交易為目的之組織。