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
Chapter 4【Calculation of Tax Computation】 Section 1【General Tax Computation 】 Article 14
Content:
Except as otherwise prescribed in Section 2 of this Chapter, business entities shall calculate the output tax based on all sales amounts of goods and services, in accordance with the tax rates prescribed in Article 7 or 10 and round up to the nearest New Taiwan Dollar. 
The output tax is defined as the amount of business tax to be collected in accordance with this Act by the business entity at the time of selling goods or services.
Visitor:3  Update:2018-04-24

Back Home TOP
:::
列印
置頂