教育部;財政部民國111年5月12日臺教授體部字第1110013807B號;台財稅字第11104585360號

訂定「營利事業捐贈職業或業餘運動業與重點運動賽事專戶及捐贈費用加成減除實施辦法」

MINISTRY OF EDUCATION; MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Implementation Regulations Governing Deductions for Account and Donation Expenses for Donations Made to a Professional or Amateur Sports Industry or to a Major Sports Competition by Profit-seeking Enterprises Through the Dedicated Account\"