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法律與法規命令

Tax Act:
Regulations for Computing and Levying Commodity Tax for Central and Automobile Air Conditioning Systems
Article 6
Content:
The taxable value of the whole unit of an automobile air conditioning system shall be the value of its refrigerant compressor plus 700% (i.e. 8 times the value of the compressor) and commodity tax shall be paid at the time the compressor is imported or released from the domestic factory.
Visitor:1  Update:2018-04-24

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