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:
Regulations for Assessing Business Tax of Certain Business Entities
Article 6
Content:
For business entities operating following businesses, the competent tax authority should assess its monthly sales based on the actual circumstances using the method or formula below:
1.Food and beverage services:
a. If the business entity serves mainly individual customers: Monthly sales = Daily number of customers × Average consumption per person × Days of business per month Daily number of customers = Number of seats × Percentage of occupancy × (Business hours per day / Average length of stay per custom)
b. If the business entity offers mainly banquet tables: Monthly sales = Number of tables sold × Average consumption per table × Days of business per month Number of tables sold = Number of tables × Percentage of occupancy × (Business hours per day / Average length of stay per table)
c. If the business entity serves meals without seats (including eating with on provision of seating, taking out , and delivery service): Monthly sales = Average number of customers per hour × Average consumption per person ×Business hours per day × Days of business per month
d. If the business entity offers a catering service and charges depending on the number of tables: Monthly sales = Average number of tables sold each time × Average consumption per table × Number of times for business per month
e. If the business entity offers a catering service and charges depending on the number of guests at a banquet: Monthly sales = Average number of guests per time × Average consumption per person × Number of times for business per month
2.Entertainment services:
a. For business entities operating song and dance establishments, theaters, movie theaters, or storytelling venues, the sales amount is assessed by the entertainment tax data or revenues from selling tickets.
b. For business entities operating video arcades: Monthly sales = Number of tables × Business hours per table per day × Percentage of occupancy × Days of business per month × Hourly rate
c. For business entities operating fishing ponds: (1)Fishing gear rental: Sales amount is computed by rental income. (2)Admission ticket or charge per person: Sales amount is computed by ticket sale income or charges. (3)Fishing pond hourly charge: Monthly sales = Average number of customers per day × Hourly charge × Average business hours per day × Days of business per month
d. For business entities operating sea fishing: Monthly sales = Charge per person per voyage × Number of customers per voyage × Average number of voyages per month
e. For business entities operating MTV and KTV: Monthly sales of accommodated persons = Number of rooms × Percentage of use × {Accommodated persons per room × Percentage of full-room occupancy × Average consumption per person × Days of business per month × (Hours of use per month/ Average hours of use per room)} Monthly sales of rooms = Number of rooms × Percentage of use × (Business hours per room per day / Average consumption hours per room)× Average consumption per room × Days of business per month Monthly sales = Monthly sales of accommodated persons + Monthly sales of rooms
f. For business entities operating karaoke coin-operated slot machines: Monthly sales = Number of machines × Number of using times per hour × Percentage of use × Unit price per time × Business hours per day × Days of business per month
g. For business entities operating internet cafés: Monthly sales = Number of computers × Unit price per hours × Percentage of use × Business hours per day × Days of business per month
h.For business entities operating pachinko parlors: Monthly sales = Number of machines × Percentage of occupancy × Unit price per kilogram × (Per hour/Average time used per kilogram) × Average business hours per day × Days of business per month
i. For other business entities that offer visual or audio entertainment with entertainment facilities or performing skills, the competent tax authority shall assess sales based on entertainment tax data or data obtained in the investigation.
j. The revenues from the sale of fruits, beverages, alcoholic products or food shall be assessed according to the actual income or the established method of assessment for food and beverage businesses and included in the computation of the monthly sales amount. If there are revenues from vehicle parking and other services, such revenues shall be assessed according to the actual income and included in the computation of the monthly sales amount.
3. Lodging and accommodations:
a. Charge depending on accommodations: Monthly sales of accommodations = Number of rooms x Unit price × Business days per month × Average percentage of occupancy per day
b. Charge depending on rest hours: Monthly sales of rest hours = Number of rooms × Unit price ×Business days per month ×Percentage of occupancy ×(Business hours per day / Average consumption hours per time)
c. If business entities charge for services in different ways, the revenues thereof shall be assessed according to the way charged and included in the computation of monthly sales amount. The revenues from the sale of fruits, beverages, alcoholic products or food shall be assessed according to actual revenues or the established method of assessment for food and beverage businesses and included in the computation of the monthly sales amount.
4. Vehicle parking: Monthly sales = Number of parking spaces × Average times (hours) of parking per day × unit price × Business days per month. The revenues from operating vehicle parking for different types of vehicle shall be assessed according to the types and included in the computation of the monthly sales amount. Parking fees charged on a monthly basis shall be included in the computation of the sales amount.
5. Vehicle renting:
a. Sedan, motorcycle and bicycle rental: Monthly sales = Number of vehicles in operation × Average hours of rental per vehicle per day × Rental per hour × Days of business per month The revenues from operating vehicle renting for different types of vehicle shall be assessed according to the types and included in the computation of the monthly sales amount. For business entities that offer sedan, motorcycle and bicycle rental by travel distance or by the hour, the competent tax authority shall assess monthly sales according to the driving records, estimated times of rental per month and the standard charges set by the local trade association.
b.Taxicab services: Monthly sales = (Average number of trips per day × Base fare + Average accumulated number of meter clicks per day × Fare per click) × Days of business
6. Consignment of agricultural products: For consignees with permits from the local competent authority through the agricultural wholesale market, the sales amount is assessed by the amount stated in the pricing sheet of the wholesale market divided by (1 – gross profit margin).
7. Barber and beauty shops: Monthly sales = Number of workers × Average workload per person per day × Average comsumption unit price × Days of business per month The revenues from hair shampoo, hair cutting, hair coloring, permanent wave and manicure shall be assessed according to the average consumption unit price and included in the computation of the monthly sales amount. The revenues from massage, oil pressure, finger pressure, facial massage, application of wedding make-up, and other services, and the sale of sampoo, and hair or skin care products shall be assessed according to the actual income and included in the computation of the monthly sales amount.
8.Bathhouses (sauna services included): Monthly sales = Number of seats × Percentage of use × unit price × (Average hours of business per day/Average bathing time per person) × Business days per month The revenues of the bathhouse from additional services, such as massage and finger pressure, shall be assessed according to the actual income and included in the computation of the monthly sales amount. If the bathhouse also offers fruits, beverages, alcoholic products or food, the revenues shall be assessed according to the actual income or the established method of assessment for different food and beverage businesses and included in the computation of the monthly sales amount.
9.Car washing: Monthly sales = Average charge per wash × Average number of cars washed per day × Business days per month The revenues of the car washing business from additional services, such as waxing, shall be assessed according to the actual income and included in the computation of the monthly sales amount.
10. Sports services: a. Swimming pools: Monthly sales = Number of tickets sold per month × Ticket price The revenues from selling full-price tickets, half-price tickets, student tickets, courtesy tickets, monthly tickets, quarterly tickets, semi-annual tickets, yearly tickets, etc. shall be calculated separately and then included in the computation of the monthly sales amount. b. For business entities operationg fields (including practice fields), courses, tables, lanes, courts (for baseball, golf, billiards, bowling, table tennis, volleyball, badminton, etc.):
(1)Charge depending on using hours: Monthly sales = Unit price per hour × Number of tables, etc. ×Business hours per day × Percentage of occupancy ×Business days per month
(2)Charge depending on number of balls used: Monthly sales = Unit price per ball × Number of tables, etc. ×Business hours per day × Percentage of occupancy × Average number of balls used per tables, etc. per person × Business days per month
(3)Charge depending on number of people: Sales amount is computed by charges. c. If a business entity runs a business described in a or b above and has revenues from teaching, renting grounds, etc., such revenues shall be assessed according to the actual income and included in the computation of the monthly sales amount. For revenues from teaching, if the instructor is not hired by the business entity and shares revenues with the business entity, the revenues shared with the business entity shall be included in the computation of its monthly sales amount. As to the revenues shared with the instructor, such revenues shall be notified to the collection authority-in-charge.
11. Washing coin-operated slot machines: Monthly sales = Number of machines × Number of using times per hour × Percentage of use × Unit price per time × Business hours per day × Business days per month
12. Water station sevices: Monthly sales =Average number of water bottles added per hour × Average price per tub × Business hours per day × Business days per month
13. Massage(including sole massage) services Monthly sales = Number of workers × Average number of people served per day × Unit price × Business days per month The reveune from services which are charged at different rates shall be calculated separately and included in the computation of the monthly sales amount.
14. Real estate rental (including sublet) services Monthly sales = Number of real estates for rent × Average monthly rent per real estate × Average percentage of rental per month + According to Paragraph 2, Article 24 of Enforcement Rules of the Act to collect sales amount for security deposits it receives from leasing out property shall be calculated on a monthly basis.
 Update:2018-04-25

Back Home TOP
:::
列印
置頂