特種貨物及勞務稅條例

在中華民國境內銷售、產製或進口特種貨物，或銷售特種勞務者，應依本條例課徵特種貨物及勞務稅。

進口特種貨物的完稅價格，先按關稅完稅價格加計進口稅計算；如果該貨物還要課貨物稅或營業稅，則再加計該等稅額。

The tax on sales or manufacture of special goods or special services is calculated using the sales price under Article 8 and the tax rate under Article 7.

The tax on imported special goods covered by Article 2(1)(2) to (6) is calculated using the customs-paid price under Article 10 and the tax rate under Article 7.

產製廠商在開始產製特種貨物前，應先向所在地主管稽徵機關辦理廠商登記；登記事項變更、解散或停業時，應在15日內申請變更或註銷登記。

使用統一發票的納稅義務人，在銷售特種貨物或特種勞務時，應在統一發票備註欄載明稅額。

使用統一發票的納稅義務人，必須依規定設置並保存足以正確計算特種貨物及勞務稅的帳簿、憑證及會計紀錄。

本條規定特種貨物、特種勞務及進口特種貨物的申報與繳納義務，並訂有不同期限。

納稅義務人銷售特種貨物或特種勞務時，應向指定的主管稽徵機關申報銷售價格及應納稅額。

If a taxpayer or manufacturer misses the filing deadline, understates the sales price without a valid reason, or a business operator’s records/status meet certain listed conditions, the tax authority may determine the sales price and tax due from available data and collect the additional tax.

主管稽徵機關應發出繳款書通知補徵稅款，納稅義務人應在送達次日起十五日內向公庫繳納。

This provision defines which goods and services count as “special” under the statute.

產製廠商若有特定違規情形，主管稽徵機關應通知其限期補辦或改正；逾期未補辦或改正的，會被處以罰鍰。

納稅義務人逾期繳稅時，會按每逾二日加徵百分之一滯納金；逾三十日仍未繳納的，將移送強制執行。

A taxpayer who under-reports, omits, or fails to file the required report for certain special goods or special services, or who sells special goods using another person’s name, may be fined up to three times the evaded tax, in addition to the tax being collected.

If a taxpayer evades special goods and labor tax in one of the listed ways, the tax is supplemented and a fine of up to three times the evaded tax amount may be imposed.

特種貨物及勞務稅屬國稅，由財政部主管稽徵機關負責稽徵；相關稅課收入先依預算程序用於社會福利支出。

本條例的施行細則由財政部訂定。

行政院決定本條例的施行日期；修正條文則自公布日起施行。

This provision defines several terms used by the statute, including sales of buildings/land/services within Taiwan, domestic production, and the meaning of the holding period.

This article assigns the special goods and services tax taxpayer and charging time for several kinds of special goods and services.

符合列舉情形的特種貨物及勞務交易，可免徵特種貨物及勞務稅。

Certain special goods are exempt from special goods and service tax when they meet listed conditions.

From 2015-01-01, sales contracts for the special goods described in Article 2(1)(1) are no longer subject to the special goods and services tax.

The special goods and services tax rate is 10%, but special goods covered by Article 2(1)(1) are taxed at 15% if they have been held for one year or less.

納稅義務人銷售或產製特種貨物或特種勞務時，銷售價格要按銷售時收取的全部代價計算，並把額外收取的費用算進去，但本次銷售的特種貨物及勞務稅額不算在內。

For specified special goods sold by a manufacturer, if there is no sale price for the current month, use the prior or most recent month’s sale price; if none exists, use similar goods’ sale price; if the goods are new or have no similar goods, the manufacturer may temporarily use cost plus profit, commodity tax, and business tax.

This chapter is the general provisions chapter.

Chapter 3 is titled “Tax Amount Calculation.”

This chapter concerns tax collection.

Chapter 25: Penalties.

This provision is only a chapter heading: “Chapter 6 Supplementary Provisions.”

Chapter heading: tax rates and tax base.