菸酒稅法

本法規定的菸酒，不論是國內產製或自國外進口，都應依本法徵收菸酒稅。

產製廠商在登記事項變更、解散或結束菸酒業務時，應在15日內向主管稽徵機關申請變更或註銷登記，並繳清應納稅款。

產製廠商應依規定設置並保存可正確計算菸酒稅的帳簿、憑證及會計紀錄。

This provision requires manufacturers, import taxpayers, and auction purchasers to report and/or pay tobacco and alcohol tax amounts to the relevant tax authorities within the stated timing rules.

主管稽徵機關要開立繳款書並通知納稅義務人；納稅義務人應在繳款書送達次日起15日內，把應補徵的稅款及滯報金、怠報金繳入公庫。

If a manufacturer misses the tax-payment deadline or fails to file, the tax authority must notify it to pay or file within three days.

稽徵機關可就逃漏菸酒稅且涉有犯罪嫌疑的案件，敘明事由向司法機關聲請搜索票，並在核發後會同警察或自治人員進行搜查。

納稅義務人若有未登記、未如實報告，或產製廠商未設置/保存帳簿等情形，會被處新臺幣1萬到5萬元罰鍰，並須依通知限期補辦或改正。

產製廠商逾期申報或未申報菸酒稅及菸品健康福利捐時，會被加徵滯報金或怠報金；金額有百分比計算及最低、最高限額。

If a taxpayer pays tobacco and alcohol tax or the tobacco health welfare levy late, a late fee must be added.

納稅義務人如有列舉的逃漏菸酒稅或菸品健康福利捐情形，除補徵外，還可能被處三倍以下罰鍰。

This article defines terms such as tobacco products, alcohol products, and several subcategories.

The Ministry of Finance is empowered to prescribe rules for matters concerning registration, taxation, exemptions, and refunds under this Act.

符合金額門檻的菸酒稅收入，應撥入長期照顧服務法設置的特種基金，用於長期照顧服務支出，且不適用財政收支劃分法。

This provision is marked deleted.

菸酒稅稽徵機關在徵收菸酒稅時，應代徵菸品依菸害防制法規定應徵的健康福利捐。

This provision says the tobacco health and welfare surcharge is subject to the same rules as the listed tobacco and alcohol tax provisions.

本條規定，本法的施行日期由行政院決定；修正條文原則上也由行政院定施行日期，但特定幾次修正公布的條文是自公布日施行。

菸酒稅在菸酒出廠或進口時徵收；有幾種情形會視為出廠。

This provision identifies who is the taxpayer for different types of tobacco and alcohol, and allows a commissioning manufacturer to apply to have the commissioning manufacturer treated as the taxpayer in one case.

Certain tobacco and alcohol goods are exempt from tobacco and alcohol tax if they meet one of the listed conditions.

已納菸酒稅的菸酒，在符合列舉情形時，可以退還原納稅額。

This provision sets the tax amounts for cigarettes, tobacco shreds, cigars, and other tobacco products.

This provision sets alcohol tax rates for different types of liquor and alcohol, with rates stated per liter or per alcohol degree.

菸酒產製廠商在開始產製前，必須向工廠所在地的主管稽徵機關辦理菸酒稅廠商登記及產品登記，且仍須依菸酒管理法取得許可執照。

Chapter 1 is the general provisions chapter.

This chapter is about tax collection.

This chapter is titled “Penalties.”

This is a chapter heading for the supplementary provisions chapter.

This chapter concerns tax items and tax amounts/rates.