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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Section 3【Beverages】 Article 32
Content:
Beverages that are packed in bottles, cans, boxes, or barrels or sold by auto-blend vending machine shall be taxed as follows:
(1)If packed in bottles, cans or boxes: taxed by the dozen; if the bottles, cans or boxes are packed in cartons, taxed accordingly by the dozen.
(2)If packed in barrels: taxed by the barrel.
(3)If sold by auto-blend vending machine: taxed by the material or semi-finished product in a barrel that can be blended into the beverage when such material or semi-finished product is released from the factory.
Visitor:4  Update:2018-04-25

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