貨物稅條例

This provision says goods covered by the statute are subject to commodity tax, whether they are made domestically or imported, unless another law provides otherwise.

This provision sets tax amounts for several oil products and allows the Executive Yuan to adjust those amounts within 50% up or down depending on actual conditions.

This provision sets tax rates for several electrical goods and gives a tax exemption for factory-use humidity regulators.

符合條件的新電冰箱、新冷暖氣機或新除濕機，可按規定減徵貨物稅，每台上限新臺幣2,000元；買受人應申請退還。

This article sets commodity tax rates for vehicles and provides several tax exemptions and reduced rates.

符合車種與期間條件的車輛，貨物稅按每輛定額減徵：汽缸排氣量2,000立方公分以下的特定小型車每輛減徵新臺幣3萬元；150立方公分以下機車每輛減徵新臺幣4,000元。

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購買並完成登記的完全以電能為動力電動車輛，適用貨物稅免徵，但電動小客車的免徵上限以完稅價格新臺幣140萬元計算的稅額為限。

在本條文生效日起五年內購買油氣雙燃料車並完成登記的人，可讓該車應徵的貨物稅每輛定額減徵新臺幣二萬五千元。

符合條件購買並完成新領牌照登記的汽車或機車，可按車種與條件減徵貨物稅；財政部會同經濟部訂定申請辦法。

符合條件的老舊大型柴油車報廢後，購買新車並完成新領牌照登記者，其新車貨物稅每輛可減徵新臺幣40萬元；若應徵稅額不足40萬元，減徵額以稅額為限。

This provision sets rules for calculating taxable price, including packaging accessory value and a sales-price-based formula.

This provision defines “sales price” and says how to calculate it when prices vary, including exclusions from the weighted average.

A manufacturing contractor that uses another company's supplied materials to make dutiable goods must calculate the duty-paid price using the commissioning company's selling price, under the prior two articles.

When a manufactured good has no sale price for the month, its dutiable value is based on the prior or latest month’s dutiable value; if there is none, a similar good’s dutiable value is used; if it is a new product with no similar goods, manufacturing cost plus profit may be used temporarily.

產製廠商要申報應稅貨物的銷售價格及完稅價格；主管稽徵機關在懷疑不符第13至第16條時，得調查並依查得資料或財政部訂定的標準調整完稅價格。

Imported taxable goods are valued by adding import taxes to the customs dutiable value.

產製廠商在開始產製貨物前，應向工廠所在地的主管稽徵機關申請貨物稅廠商登記及產品登記。

This provision identifies who is liable for commodity tax and when the tax is levied in several situations, including manufacture, commissioned manufacture, import, auction/sale, and later transfer or use of exempt goods.

產製廠商在登記事項變更，或發生合併、轉讓、解散、廢止時，應在事實發生後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。

完稅或免稅貨物通常應向主管稽徵機關或海關領用貨物稅照證；經財政部核准者，可改用其他憑證。

產製廠商必須設置並保存足以正確計算貨物稅的帳簿、憑證及會計紀錄。

本條規定產製廠商、進口應稅貨物的納稅義務人，以及特定情形下的納稅義務人，須在指定期限內向公庫、主管稽徵機關或海關申報並繳納稅款。

主管稽徵機關應開立繳款書通知納稅義務人，納稅義務人須在繳款書送達次日起15日內向公庫繳納應補徵稅款及滯報金、怠報金。

產製廠商逾期未申報時，主管稽徵機關應通知其在三日內補繳稅並補辦申報；仍未辦理或未繳納的，可被調查、補徵，並可能停止貨物出廠。

主管稽徵機關在依第十七條調整完稅價格時，應就差額計算並核定應補徵的應納稅額。

稽徵機關可就涉嫌逃漏貨物稅且有犯罪嫌疑的案件，向司法機關聲請搜索票；核准後可會同當地警察或自治人員進入指定處所搜查，但非相關機關人員不得參與。

If a taxable person falls within one of the listed cases, a fine of NT$9,000 to NT$30,000 may be imposed, except where correction or supplementation is notified first.

產製廠商逾期申報或未在補報期限內完成申報納稅，會被加徵滯報金或怠報金，並有最低與最高金額限制。

符合列舉情形的應稅貨物，免徵貨物稅。

Export-goods raw materials must be processed for export write-off or converted to domestic sale within 1 year and 6 months after the day following tax bookkeeping, or supplementary tax and a daily late fee apply.

納稅義務人逾期繳納稅款時，應加徵滯納金，並按日計算利息一併徵收。

納稅義務人如有列舉的逃漏稅、冒報、冒用或其他違法行為，除補徵稅款外，還可能被處補徵稅額三倍以下罰鍰。

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This provision is deleted.

This provision is deleted.

財政部負責訂定本條例中關於登記、照證及稽徵事項的規則。

本條例自公布日施行；但部分列舉條文的施行日期由行政院定之。

符合列舉情形的已納或保稅記帳貨物稅貨物，可以退還原納或沖銷記帳貨物稅；沖退稅辦法由財政部訂定。

This article is deleted.

橡膠輪胎按用途分為不同稅率：大客車、大貨車使用的輪胎徵收百分之十；其他橡膠輪胎徵收百分之十五；部分輪胎免稅。

本條列出水泥及代水泥的應徵稅額，並授權行政院在一定幅度內調整稅額。

本條規定特定清涼飲料品的從價稅率：稀釋天然果蔬汁為8%，其他飲料品為15%；無添加糖或符合國家標準的特定天然果汁、果漿、濃糖果漿、濃縮果汁、純天然蔬菜汁免稅。

平板玻璃及玻璃條原則上按從價百分之十徵收，但導電玻璃和供生產模具用的強化玻璃免稅。

符合條件的太陽光電模組用玻璃，在本條文生效日起五年內可免徵貨物稅；行政院可在免徵年限屆滿前半年視情況決定是否延長。

This provision is a chapter heading for “General Provisions.”

This provision is a chapter heading: “Chapter 23 — Customs value.”

This is a chapter heading: “Chapter 4 — 稽徵”.

This chapter is titled “Penalties.”

This is Chapter 6, which is labeled as supplementary provisions.

Chapter heading for taxable goods, tax rates, and tax amounts.