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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
Article 8
Content:
"Selling price," with regard to a taxpayer's sale or manufacture of a specifically selected good or specifically selected service, means all considerations collected at the time of sale, including all fees collected in addition to the price, with the exception of the specifically selected goods and services tax provided for herein.
If the specifically selected good or specifically selected service of the preceding paragraph is subject to the commodity tax or business tax, the selling price shall include the commodity tax and business tax.
 Update:2018-04-19

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