(本文參閱第32條第二23則)(財政部79/03/15台財稅第780701651號函) 文章出處:http://www.ttc.gov.tw/ct.asp?xItem=91338&CtNode=97&CtUnit=40&BaseDSD=31&htx_lawID=13199&htx_lawVerID=89756&nowPage=19&pageSize=10&xiList=91330,91331,91332,91333,91334,91335,91336,91337,91338,91339