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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
Article 14
Content:
The selling price as prescribed in the preceding Article pertain to the selling price of the month the commodities are sold to wholesalers; if there are no such wholesalers, the selling price is the price at which the commodities are sold to the retailers after deduction allowed for wholesale profit. Should there be different prices, the weighted average selling price shall be adopted. However, the following prices shall not be included in the calculation of the weighted average selling price when:
1.The price is obviously low without reasonable excuse; 
2.There is no selling price for the commodities when used for internal purposes removed from the manufacturer’s premises. 
The wholesale profits as prescribed in the preceding paragraph shall be determined by the Ministry of Finance.
Visitor:1  Update:2018-04-25

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