Culture and the Arts Reward and Promotion Act Article 31
Approved culture and arts enterprises shall be exempted from paying the business tax and the entertainment tax.Regulations governing the approval and exemption shall be drafted by the central supervisory authority in cooperation with the Ministry of Finance.
中文原文 文化藝術獎助條例第31條
經認可之文化藝術事業，得減免營業稅及娛樂稅。
前項認可及減免稅捐辦法，由中央主管機關會同財政部定之。
前項認可及減免稅捐辦法，由中央主管機關會同財政部定之。