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財政部;經濟部民國114年11月12日台財稅字第11404028490號;經產字第11451036000號
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修正「中古汽機車報廢或出口換購新車減徵退還新車貨物稅辦法」，名稱並修正為「購買新小型汽機車及中古汽機車報廢或出口換購新車減徵退還新車貨物稅辦法」
MINISTRY OF FINANCE; MINISTRY OF ECONOMIC AFFAIRS Order is hereby given, for the amendment of "Regulations of Commodity Tax Reduction/Refund on Newly Purchased Vehicles for Discard or Export of Used Car/Motorcycle", and the renaming of the Regulations as "Regulations on Commodity Tax Reduction and Refund for the Purchase of New Small Cars/Motorcycles, and for the Purchase of New Cars/Motorcycles Upon Scrapping or Exporting Used Cars/Motorcycles"
