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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:
Tobacco and Alcohol Tax Act
Article 8
Content:
The taxable alcohol products and their corresponding tax amounts are as follows:
1.Brewed alcoholic beverages:
(1)Beer: NT$ 26 per litre. 
(2)Other brewed alcoholic beverages: NT$ 7 per litre per degree of alcohol content. 
2.Distilled spirits: NT$2.5 per litre per degree of alcohol content. 
3.Reprocessed alcoholic beverages: alcohol content exceeding 20% by volume at NT$ 185 per litre; alcohol content less than 20% by volume at NT$ 7 per litre per degree of alcohol content. 
4.Cooking alcoholic beverages: NT$ 9 per litre. 
5.Other alcoholic beverages: NT$ 7 per litre per degree of alcohol content. 
6.Ethyl alcohol: NT$ 15 per litre.
 Update:2018-04-24

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