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法律與法規命令

Tax Act:
Commodity Tax Act
Chapter 3【Taxable Value】 Article 13
Content:
Taxable value of a taxable commodity shall include the related packing costs. For domestically produced commodities, the taxable value shall be the manufacturers’ selling price less the commodity tax included in the price.
The taxable value is calculated as follow:
Taxable value = selling price ÷(1+commodity tax rate)
Visitor:1  Update:2018-04-25

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