文化部;財政部民國110年11月19日文藝字第11020501111號;台財稅字第11004676890號

訂定「文化藝術事業辦理展覽或拍賣申請核准個人文物或藝術品交易所得採分離課稅辦法」

MINISTRY OF CULTURE; MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Regulations for Cultural and Arts-related Enterprises Applying for Separate Taxation of Seller\'s Individual Income from the Sales of Approved Artifacts or Works of Art at Exhibitions or Auctions\"