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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 8
Content:
The tax rates for all kinds of machine-made cool drinks are as follow:
1. Diluted natural fruit/vegetable juice: taxed on an ad valorem basis at 8%. 
2. Other beverage: taxed on an ad valorem basis at 15%. 
Pure natural fruit juice, fruit syrup, concentrated fruit syrup, concentrated fruit juice and natural vegetable juice which are in compliance with the national standards are exempt from the commodity tax.
The so-called “machine-made cold drinks” in the first paragraph refer to either one of the conditions below:
1.The drinks are made at fixed premises and sealed in bottles (boxes, cans or barrels) using motor-driven or non-motor driven machinery.
2.The drinks are made at fixed premises where the raw materials or semi-finished products of the drinks are made using motor-driven or non-motor driven machinery and loaded into a vending machine for mixture and sale.
The container cost for domestically produced beverage shall be deducted when calculating the ex factory price.
Visitor:3  Update:2018-04-25

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