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:
Enforcement Rules of Value-added and Non-value-added Business Tax Act
Article 21
Content:
Where a business entity sells a parcel of land together with building fixed on the land, unless the selling price for the land and that for the building are stated separately, the sales amount for the building shall be calculated based on the ratio of the assessed standard price of the unit of the building (inclusive of business tax) to the total of the government-assessed current value of the land and the assessed standard price of the unit of the building (inclusive of business tax). The formula for calculation is as follows:
Selling price of the building =Assessed standard price of the unit of the building × (1 + Applicable tax rate) × Selling price of the land and building / Government-assessed current value of the land +Assessed standard price of the unit of the building × (1 + Applicable tax rate)
Sales amount of the building = Selling price of the building ÷ (1 + Applicable tax rate)
 Update:2018-04-25

Back Home TOP
:::
列印
置頂