財政部民國112年7月7日台財稅字第11200513390號

核釋適用「加值型及非加值型營業稅法」第8條第1項第9款本文規定免徵營業稅之出版品屬雜誌部分定義

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Subparagraph 9 of Paragraph 1 of Article 8 of \"Value-added and Non-value-added Business Tax Act\", which stipulates the publications exempted from the business tax that can be defined as magazines