Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 29-1
Marine and air transportation service providers in the Taiwan Area and the Mainland Area receiving incomes from sources in the other party for their participation in cross-strait shipping and/or air transportation may, in accordance with the agreement between the Taiwan Area and the Mainland Area established under Article 4-2 of this Act, grant mutual privileges by reducing or exempting business tax and income tax based on the principle of reciprocity.The scope, methods, applicable procedures and other relevant matters on tax reduction and exemption in the preceding paragraph shall be drafted by the Ministry of Finance and then submitted to the Executive Yuan for approval.
中文原文 臺灣地區與大陸地區人民關係條例第29-1條
臺灣地區及大陸地區之海運、空運公司，參與兩岸船舶運輸及航空運輸，在對方取得之運輸收入，得依第四條之二規定訂定之臺灣地區與大陸地區協議事項，於互惠原則下，相互減免應納之營業稅及所得稅。
前項減免稅捐之範圍、方法、適用程序及其他相關事項之辦法，由財政部擬訂，報請行政院核定。
前項減免稅捐之範圍、方法、適用程序及其他相關事項之辦法，由財政部擬訂，報請行政院核定。