進入內容區塊

財政部賦稅署-法規查詢主題專區

:::
:::

法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 12
Content:
The business tax rates for special food and beverage services enterprises are as follows: 1. 15% for night clubs or restaurants providing entertaining show programs; 2. 25% for saloons and tea rooms, coffee shops and bars offering companionship services.
 Update:2018-04-24

Back Home TOP
:::
列印
置頂