加值型及非加值型營業稅法

在中華民國境內銷售貨物或勞務，以及進口貨物，應依本法課徵加值型或非加值型營業稅。

This provision defines “加值型之營業稅” and “非加值型之營業稅” by reference to how tax is calculated under Chapter 4, Sections 1 and 2.

營業稅稅率原則上不得低於5%，也不得高於10%；但若本法另有規定，則依該規定。

This provision sets business tax rates for several financial industries and assigns some tax revenue to a financial industry reserve fund for a limited period.

特種飲食業的營業稅率分兩類：夜總會、有娛樂節目之餐飲店為15%，酒家及有陪侍服務的茶室、咖啡廳、酒吧等為25%。

Certain small-scale businesses and specified massage businesses are taxed at 1% business tax, while certain agricultural-market consignees and small-scale sellers of agricultural products are taxed at 0.1%.

營業人銷售貨物或勞務時，原則上要依規定計算銷項稅額；尾數不到通用貨幣1元的，按四捨五入處理。

營業人要先扣減銷項稅額與進項稅額的相關退回或折讓，再計算當期應納或溢付營業稅額。

營業人銷售特定中古乘用小汽車及機車時，得按規定公式計算進項稅額；並須在同一期申報扣抵銷項稅額，且不得扣抵超過銷項稅額的部分。

This provision defines “sales amount” as the full consideration received by a business operator for goods or services, including extra fees, but excluding the VAT charged on the sale.

營業人若無正當理由，以明顯低於時價的價格出售貨物或勞務，主管稽徵機關可以依時價認定其銷售額。

國際運輸事業自中華民國境內載運客貨出境時，銷售額要依本文規定的海運、空運計算方式計算。

營業人對某些進項稅額不得扣抵銷項稅額；專營免稅貨物或勞務者，進項稅額不得申請退還。

This provision lists who is treated as the business tax taxpayer in several situations.

Certain foreign entities without a fixed place of business in Taiwan that sell electronic services online or by other digital means to natural persons in Taiwan are VAT taxpayers, and the prior article’s paragraph 3 does not apply.

Import goods have business tax calculated on the customs value plus import tax, and some goods must add commodity tax, tobacco/alcohol tax, or the health and welfare levy before calculating the business tax.

銀行、保險、信託投資、證券、期貨、票券及典當業，應按第十一條規定稅率，就銷售額計算營業稅額；典當業另可依查定銷售額計算。

特種飲食業的營業稅，按其銷售額依同條規定稅率計算；主管稽徵機關也可以依查定的銷售額計算。

Certain specified sellers and businesses must calculate business tax on the tax authority’s assessed sales using the rate in Article 13, unless they apply to calculate and file/pay under Chapter 1, Section 1.

銀行、保險、信託投資業者可申請按本章第一節計算營業稅額並依第三十五條申報繳納；經核准後三年內不得申請變更。財政部也可視小規模營業人的營業性質與能力，核定其適用同樣計算與申報方式。

符合條件的查定計算營業稅額營業人，主管稽徵機關應按其進項稅額百分之十，在查定稅額內扣減；但查定稅額未達起徵點者不適用。

財政部負責決定特定營業人的營業稅起徵點。

依本節計算稅額的營業人，原則上準用本章第一節規定，但第十四條、第十五條第一項及第十六條第一項但書除外。

營業人總機構及其他固定營業場所，應在開始營業前，分別向主管稽徵機關申請稅籍登記。

年銷售額超過一定基準的營業人，應自行或委託代理人向主管稽徵機關申請稅籍登記。

特定免稅貨物或勞務經營者及各級政府機關，可以免辦稅籍登記。

This article defines when a transaction counts as a sale of goods or a sale of services, including several situations that are treated as sales of goods.

信託財產在特定信託關係人之間移轉或作其他處分時，不適用前條關於「視為銷售」的規定。

Certain non-profit entities and businesses selling only tax-exempt goods or services are exempt from the deemed-sale rule when they meet the stated conditions.

營業人有特定事項變更或發生合併、轉讓、解散、廢止時，應在15日內向主管稽徵機關申請變更或註銷稅籍登記。

The Ministry of Finance is authorized to set the rules for tax registration matters, application procedures, required documents, and the grounds for cancellation or revocation.

營業人停業前要向主管稽徵機關申報核備；復業時也要辦理。

營業人銷售貨物或勞務時，通常要在規定時限內開立統一發票交付買受人；特定營業人可改開普通收據。

營業人以電子方式開立電子發票時，須在規定時限內把電子發票及必要資訊傳到財政部電子發票整合服務平台存證；買受人用核准載具索取時，還要一併存證載具識別資訊。

營業人若要用進項稅額扣抵銷項稅額，必須持有載明名稱、地址及統一編號的指定憑證。

財政部有權制定營業人會計帳簿與憑證的管理辦法。

營業人原則上每二月申報一次營業稅；如有應納稅額，先繳納再申報。符合零稅率且提出申請者，可改為每月申報，但同一年度內不得變更。

外國事業等在中華民國境內無固定營業場所而銷售勞務時，通常由勞務買受人或代理人按規定稅率計算並在期限內申報繳納營業稅；部分情形可免繳，兼營免稅貨物或勞務者的繳納比例由財政部定。

Certain buyers are exempt from following the prior article’s paragraph 1 procedure when foreign entities without a fixed place of business sell services for education, research, or experiments to schools or research institutions.

外國技藝表演業在中華民國境內演出時，應向演出地主管稽徵機關報繳營業稅。

Certain business operators must separately report sales and VAT amounts to the local tax collection authority; eligible operators may apply to the Ministry of Finance for approval to file a consolidated return through their head office.

營業人有特定溢付營業稅時，主管稽徵機關查明後應予退還；其他溢付稅額原則上由營業人留抵應納營業稅，特殊情形可報財政部核准退還。

This provision treats certain goods and services sales as occurring in Taiwan based on where delivery, origin, location, use, transport, or reinsurance activity occurs.

主管稽徵機關要按規定查定營業額與稅額，並按月或每三個月發繳款書通知繳納；查定辦法由財政部訂定。

進口貨物時，營業稅由海關代徵；其徵收與行政救濟程序，準用關稅法及海關緝私條例辦理。

納稅義務人要依繳款書向公庫繳納稅款；若繳款書遺失，可向主管稽徵機關申請補發。

主管稽徵機關收到營業稅申報書後，原則上應在法定期限屆滿次日起六個月內核定銷售額及應納或溢付營業稅額；若納稅義務人依規定自動補報並補繳漏稅款，機關也應在受理次日起六個月內核定。

If a business operator has certain filing, bookkeeping, registration, invoice, or reporting problems, the tax collection authority may assess sales and tax and collect any shortfall.

財政部指定的稽查人員發現營業人應開統一發票卻未開立時，必須當場製作紀錄，並交由營業人或買受人簽名或蓋章。

營業人如果沒有依規定申請稅籍登記，會先被通知限期補辦，並可能被處新臺幣3,000元以上30,000元以下罰鍰；到期還沒補辦的，還可以按次處罰。

A business operator who fails to register changes or cancellations, fails to report business suspension or resumption, or submits false registration information may be fined NT$1,500 to NT$15,000, and repeated fines may be imposed if the problem is not corrected or supplemented by the deadline.

納稅義務人如有列出的三種情形之一，可能先被通知限期改正或補辦，並可能被處罰鍰；逾期仍未改正或補辦的，還可能按次處罰並停止營業。

營業人開立統一發票時，應正確記載應記載事項；若記載不實或漏記，可能先被通知限期改正或補辦，並按銷售額處罰鍰。

營業人就應稅貨物或勞務定價，若未依規定內含營業稅，經通知限期改正後仍未改正，會被處罰鍰。

營業人以網際網路或其他電子方式開立、傳輸電子發票時，若未依時限或未據實將應開立電子發票及相關資料傳到財政部電子發票整合服務平台存證，會先被通知限期補正，並可能被罰鍰；逾期未補正或補正不實，還可按次處罰。

營業人未依期限申報銷售額或統一發票明細表，會被加徵滯報金或怠報金。

第二十八條之一第一項的代理人如果沒有在規定期間內代理申報並繳納營業稅，會被處以罰鍰。

Goods are treated as imports if they enter the ROC from outside Taiwan, or if bonded goods move from a bonded area into other areas of the ROC; bonded goods entering a bonded area are excluded.

逾期繳納稅款要加徵滯納金；逾三十日仍未繳納的，除移送強制執行外，還可能停止營業。

If a taxpayer commits any of the listed tax noncompliance acts, the taxpayer may be fined up to five times the evaded tax amount, and the business may also be suspended.

營業人若漏開統一發票或短開銷售額，經在法定申報期限前查獲，應補繳按規定稅率計算的稅款，並可能被處以該稅額五倍以下、最高新臺幣一百萬元的罰鍰；一年內被查獲達三次，還會停止營業。

主管稽徵機關在作成停止營業處分時，必須訂定期限，且最長不得超過六個月；逾期後如營業人仍未履行義務，還可以繼續處分到履行為止。

If the law changes after a business operator violates the Act, the penalty rules at the time of disposition apply; if an earlier law is more favorable to the business operator, that favorable rule applies instead.

（刪除）

This provision is deleted.

（刪除）

納稅義務人欠繳的稅款、滯報金、怠報金、滯納金、利息，以及特定情況下尚未開徵或到期前應納的稅款，優先於普通債權受償。

財政部應訂定統一發票給獎辦法；所需經費由全年營業稅收入總額提出百分之三支應。

本法施行細則由財政部擬訂，並報請行政院核定發布。

This provision defines who counts as a business operator.

This provision defines “bonded area,” “bonded area operator,” and “taxable area operator.”

Most of the Act’s commencement date is to be set by the Executive Yuan, except specified amended provisions that start on stated dates.

下列列舉的貨物或勞務，營業稅稅率為零。

Certain foreign entities without a fixed business place in Taiwan may apply for a VAT refund for qualifying exhibition or temporary business purchases, subject to a monetary threshold, document retention, and reciprocity conditions.

本條列出多類貨物與勞務免徵營業稅；符合條件的營業人也可以申請放棄免稅，改按一般方式計算營業稅。

受託人因公益信託辦理標售、義賣或義演，且收入扣除必要費用後全部用於該公益事業的，免徵營業稅。

（刪除）

Agricultural oil and fishery oil that are exempt from business tax under Article 8(1)(27) and (28) must have business tax paid if they are transferred or used for another purpose and no longer meet the exemption conditions.

Imported listed goods are exempt from business tax, except where customs duty must later be paid due to transfer or a change of use.

行政院得在特定經濟情況下，機動調整進口小麥、大麥、玉米或黃豆的營業稅，且不受第十條限制。

Chapter 1 heading: General Provisions.

This chapter is titled “Scope of exemptions.”

This chapter is about tax rates.

This chapter concerns tax amount calculation.

This provision is a section heading for general tax amount calculation.

This section is titled “Special Tax Amount Calculation.”

This provision is a chapter heading: Chapter 45, titled「稽徵」.

This section is titled “Tax Registration.”

This is a section heading for accounts and vouchers.

This section is titled “Reporting and Payment.”

This provision is a section heading for “Inspections.”

This chapter covers penalties.

Chapter 7: Supplementary provisions.