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 24
Content:
With respect to a business entity subject to business tax calculation under Section 1 of Chapter 4 of the Act, the sales amount for security deposits it receives from the leasing out of property shall be calculated on a monthly basis, provided that for any term of lease of less than a full month, the sales amount need not be calculated. The formula for calculation is as follows:
Sales amount=Security deposit ×Fixed interest rate for a one-year postal time deposit as announced on 1 January of the lease year ÷ 12 / 1 +Applicable tax rate

With respect to a business entity subject to calculation of business tax under Section 2 of Chapter 4 of the Act, the sales amount for security deposits it receives from the leasing out of property shall be calculated on a monthly basis, provided that for any term of lease of less than a full month, the sales amount need not be calculated. The formula for calculation is as follows:

Sales amount = Security deposit × Fixed interest rate for a one-year postal time deposit as announced on 1 January of the lease year ÷12
 Update:2018-04-25

Back Home TOP
:::
列印
置頂