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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 9
Content:
When a manufacturer releases from the factory any of the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 and there is no selling price for the good for the given month, the selling price for the good from the previous month or the most recent month shall apply. When there is no selling price for the good from the previous month or most recent month, the selling price for a similar good shall apply. If the good is of a new kind or there is no similar good, the selling price may be temporarily set as the sum of the manufacturing cost, profits, commodity tax, and business tax, and after the sale, the amount of specifically selected goods and services tax adjusted and collected based on the actual selling price.
Visitor:1  Update:2018-04-19

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