加值型及非加值型營業稅法函令釋示：營業人進口貨物經海關代徵營業稅因不可歸責原因溢付稅額可核實退還
Fields of Study & Subjects
Taxation and Legal Issues
Economic and Fiscal Studies
Taxation and Compliance Studies
Publication details
- Journal / source
- 月旦財稅實務釋評
- Volume
- 0
- Issue
- 74
- Pages
- 057–060
- Publication date
- 1 February 2026