(本文參閱第15條第40則)(財政部賦稅署91/08/05台稅二發字第0910453729號函) 文章出處:http://www.ttc.gov.tw/ct.asp?xItem=92230&CtNode=97&CtUnit=40&BaseDSD=31&htx_lawID=13199&htx_lawVerID=89756&nowPage=104&pageSize=10&xiList=92220,92221,92224,92225,92226,92227,92228,92229,92230,92231