財政部民國112年5月19日台財稅字第11200561171號

核釋「加值型及非加值型營業稅法」第11條有關期貨經理事業及期貨顧問事業經營專屬本業收入範圍相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 11 of \"Value-added and Non-value-added Business Tax Act\", which stipulates relevant rules for the scope of core business income of managed futures enterprise and futures advisory enterprise