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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:
Commodity Tax Act<br> Article 10
Content:
Taxable items and tax amounts for Oil/Gas are as follow:
1. Gasoline .............................……..NT$6,830/KL
2. Diesel oil ......................................NT$3,990/KL
3. Kerosene ..................................… NT$4,250/KL
4. Fuel oil for aircraft ..................….NT$ 610/KL
5. Fuel oil .....................................…NT$ 110/KL
6. (Deleted)
7. Dissolving oil…………………….NT$ 720/KL
8. Liquefied petroleum gas .....…........NT$ 690/MT
For mixtures of various oils as listed in the preceding paragraph , the tax rate shall be the rate of the major components.
The Executive Yuan has the right to adjust the tax amounts within 50% of the prescribed tax amounts according to the actual situation encountered.
Visitor:2  Update:2023-08-08

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