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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:
The Specifically Selected Goods and Services Tax Act
Chapter 2【Tax Rate and Tax Base】 Article 7
Content:
The tax rate for the specifically selected goods and services tax is 10 percent, provided that the tax rate for the specifically selected goods of Article 2, paragraph 1, subparagraph 1 is 15 percent if the holding period is no more than 1 year.
Visitor:1  Update:2018-04-19

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