Enforcement Rules of the Charity Donations Destined for Social Welfare Funds Implementation Regulations Article 12
“Current Market Price” stated in Paragraph 2 of Article 17 of The Rules is defined as: the purchase price of donated item at the time of donor procurement; if donated item is produced by donor, then the actual cost of production. All prices are exclusive of goods depreciation value.
中文原文 公益勸募條例施行細則第12條
本條例第十七條第二項所稱物品捐贈時之時價，於捐贈人購入時，為其購入價格；於捐贈人自行生產時，為其生產成本。
但皆應扣除折舊額。
但皆應扣除折舊額。