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法律與法規命令

Tax Act:
Commodity Tax Act
Article 11
Content:
Taxable items and tax rates for electric appliances are as follow:
1. Refrigerators: taxed on an ad valorem basis at 13%. 
2. Color television sets: taxed on an ad valorem basis at 13%. 
3. Air conditioners: including all kinds of electric air conditioners that use electrical devices to control room temperature, taxed on an ad valorem basis at 20%. While central air conditioning units composed of compressor, air conditioning box and fan coil are taxed on an ad valorem basis at 15%. 
4. Dehumidifiers: including all kinds of electric dehumidifiers that use electrical devices to control room humidity, taxed on an ad valorem basis at 15%. However, the dehumidifiers for use in factories are exempt from the commodity tax. 
5. Video recorders: including all kinds of machines that use electrical devices to record and play pictures and sounds such as television magnetic video and audio recorder and television magnetic video and audio reproducer, taxed on an ad valorem basis at 13%. 
6. Record players: including all kinds of machines that use electrical devices to play records and tapes, taxed on an ad valorem basis at 10%. Hand-carry type record players smaller than 32 centimeters are exempt from commodity tax. 
7. Audio recorders: including all kinds of audio recorders that use electrical devices to record and play sound, taxed on an ad valorem basis at 10%. 
8. Stereophonic systems: dividable stereophonic components including turntable, tuner, amplifier with tuner, recorder, amplifier, speaker and other components, taxed on an ad valorem basis at 10%. 
9. Electric ovens: including all kinds of machines that use electric-thermic or micro waves to cook foods, taxed on an ad valorem basis at 15%. 
Commodities made of the commodities listed in the preceding paragraph and other non-taxable commodities, or combination of commodities listed in the preceding paragraph which are applicable to different tax rates, shall be taxed at the highest tax rates based on the total taxable value.
Air conditioners mentioned in subparagraph 3 of the first paragraph, may be taxed based on major components according to rules prescribed by the Ministry of Finance.
Visitor:2  Update:2018-04-25

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