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第一章总则第一条凡在本国境内以营利为目的之工商事业,除另有规定者外,不分国籍,不分经营性质,不分公私企业及合作事业,均依本条例之规定,分别计算其营业额及所得额,于其营业行为所在地,征收工商业税。第二条工商业依其经营性质,分为固定工商业、临时工商业及摊贩业。第三条具有临时营业性质之行商,以及固定工商业不按所报而从事本行业以外之经营者,一律按其营业额,征收临时商业税,其征收办法另订之。第四条为管理市场,平衡负担起见,对摊贩营业,应按其超过规定之资本额及经营情况,征课定额之摊贩牌照税。其征收办法另订之。第五条左列各款免征工商业税:
Chapter I General Provisions Article 1 All commercial and industrial undertakings for the purpose of profit-making within their own territory shall, subject to the provisions of the present Provisions and without prejudice to the nature of their business and the non-public-private enterprises and cooperative undertakings, unless otherwise provided, Calculate the turnover and the amount of income respectively, and collect the business tax at the place where the business is performed. Article 2 According to the nature of their business, commercial and industrial sectors are divided into fixed industrial and commercial, temporary industrial and commercial, and street trade. Article 3 Commercial merchants with a temporary business nature and those engaged in businesses other than fixed assets in accordance with the provisions of the Ministry of Commerce shall be subject to temporary commercial tax according to their turnover, and the collection methods thereof shall be separately formulated. Article 4 In order to manage the market and balance the burden, the business of the vendors shall be levied on a fixed amount of the vendor license tax according to their capital and operating conditions. Its collection method otherwise. Article 5 The left column is exempt from business tax: