中華民國111年9月13日經商字第11100690530號公告 |
公司行號及有限合夥營業項目代碼表 8.0 |
| (一)增列「F203040雪茄零售業」營業項目 |
|
大類 Large category |
F 批發、零售及餐飲業 Wholesale, Retail Sale and Catering |
|---|---|
|
中類 Middle category |
F2 零售業 Retail Sale |
|
小類 Small category |
F203食品什貨、菸酒、飲料零售業Retail Sale of Groceries, Tobacco and Alcohol, and Beverages |
|
細類 Detailed category |
F203040 雪茄零售業Retail Sale of Cigars |
| 定義內容 Definition and Content | |
| 從事雪茄零售之行業Industry that operate retail sale of cigars. | |
| 相關法令依據Legal Basis | |
|
無 NO |
|
|
有無專業經營之限制 Limitation on specialization in this business activities |
無 NO |
|
是否為公司(商業、有限合夥)登記前須經許可之業務 Before registration, business activity of company（business or limited partnership）is needed to get any permit |
否 NO |
|
是否須於公司(商業、有限合夥)名稱標明業務種類 Name of Company（business or limited partnership）is needed to show its business activities |
否 NO |
|
是否有組織之限制 Limitation on organization types |
否 NO |
|
目的事業主管機關 Competent authority |
財政部 Ministry of Finance |
| (二)修正 「F203020菸酒零售業」營業項目 |
|
大類 Large category |
F 批發、零售及餐飲業 Wholesale, Retail Sale and Catering |
|---|---|
|
中類 Middle category |
F2 零售業 Retail Sale |
|
小類 Small category |
F203食品什貨、菸酒、飲料零售業Retail Sale of Groceries, Tobacco and Alcohol, and Beverages |
|
細類 Detailed category |
F203020 菸酒零售業Retail Sale of Tobacco and Alcohol |
| 定義內容 Definition and Content | |
|
從事菸酒零售之行業。但從事雪茄零售業務應歸入F203040（雪茄零售業）細類。 Industry that operate retail sale of tobacco and alcohol. But industry that operate cigars retailing should be classified under the detailed category of F203040 (Retail Sale of Cigars). (原: 從事菸酒零售之行業。Its original definition before modification: Industry that operate retail sale of tobacco and alcohol.) |
|
| 相關法令依據Legal Basis | |
|
無 NO |
|
|
有無專業經營之限制 Limitation on specialization in this business activities |
無 NO |
|
是否為公司(商業、有限合夥)登記前須經許可之業務 Before registration, business activity of company（business or limited partnership）is needed to get any permit |
否 NO |
|
是否須於公司(商業、有限合夥)名稱標明業務種類 Name of Company（business or limited partnership）is needed to show its business activities |
否 NO |
|
是否有組織之限制 Limitation on organization types |
否 NO |
|
目的事業主管機關 Competent authority |
財政部 Ministry of Finance |
| 註：英文翻譯僅供參考。 NOTE: English translation is just for your reference. |