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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Value-added and Non-value-added Business Tax Act
Article 16
Content:
The sales amount prescribed in Article 14 means the total consideration received from the sale of goods or services, including any charges collected by a business entity other than the sales amount of the goods or services sold, but not the business tax payable for that specific sale.
If the goods referred to in the preceding paragraph are subject to the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco, the sales amount shall include the amount of the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco.
 Update:2018-04-24

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