Guide to Taiwan Commodity Tax-香港、オフショア、中国法人設立 - 会計監査 - 税務諮問 - 商標登録

情報

Guide to Taiwan Commodity Tax

Guide to Taiwan Commodity Tax

1. Scope of Taxation
	The commodity tax is a single-stage excise tax levied on specific commodities manufactured domestically or imported from abroad.

2. Taxpayer

For taxable commodities manufactured domestically, the commodity tax is levied upon departure from a manufacturers premises. For taxable commodities imported from abroad, the tax is levied when customs duties are paid. The following table shows the scope of taxation and responsible taxpayers under the commodity tax:

Scope of Taxation and Taxpayers under Commodity Tax
Scope of taxation	Taxpayer	Exception
Commodities manufactured domestically	Manufacturer
Commodities manufactured under consignment contract	Consignee (i.e. manufacturer)	If the consignor is a manufacturer of taxable commodities, the consignor can apply to be the taxpayer
Commodities imported from abroad	Recipient of the goods, holder of the bill of lading or holder of the goods

3. Taxable Commodities, Tax Rates, and Tax Amounts

Seven categories of commodities are subject to the commodity tax levied on an ad valorem or other specific basis. The following is a brief outline of the tax rates or amounts for each category of commodity:

Taxable Commodities, Tax Rates, and Tax Amounts
Category	Subcategory	Tax rates/Tax amounts
Vehicles	Sedans with less than nine seats (cylinder volume not exceeding 2,000 cc)	25%
	Sedans with less than nine seats (cylinder volume of 2,001 cc or more)	30%
	Trucks, buses and other vehicles	15%
	Motorcycles	17%
Rubber tires		10%-15%
Non-alcoholic beverages	Diluted natural fruit/vegetable juices	8%
Non-alcoholic beverages	Other beverages	15%
Flat-glass		10%
Electrical appliances	Refrigerators	13%
	Television sets	13%
	Air conditioners	20%
	Central air conditioning systems	15%
	Dehumidifirs	15%
	Video recorders	13%
	Record players	10%
	Audio recorders	10%
	Stereophonic systems	10%
	Electric ovens	15%
Cement		Up to NTD 600/MT
Oil and gas		NTD 690/MT for liquefied petroleum gas; NTD 110/KL- NTD 6,830/KL for others

4. Exemptions and Deductions
	Taxable commodities that satisfy the following conditions are exempt from commodity tax: (1) Raw materials used for manufacturing other taxable commodities; (2) Goods for export; (3) Goods for exhibition but not for sale; (4) Goods supplied for troop entertainment; and (5) Goods supplied directly for military use with the approval of the Ministry of National Defence. Commodity tax can be refunded or offset against tax paid on commodities or bonded commodities that satisfy the following conditions: (1) Export commodities; (2) Raw materials used for manufacturing export goods; (3) Unsellable goods returned to the manufacturer for reprocessing or for refining into similar goods that are subject to commodity tax; (4) Goods that cannot be sold due to damage; and (5) Goods that are physically destroyed in transit or in storage by fire or water, or other calamities beyond control.

4. Exemptions and Deductions

Taxable commodities that satisfy the following conditions are exempt from commodity tax:

(1) Raw materials used for manufacturing other taxable commodities;
(2) Goods for export;
(3) Goods for exhibition but not for sale;
(4) Goods supplied for troop entertainment; and
(5) Goods supplied directly for military use with the approval of the Ministry of National Defence.

Commodity tax can be refunded or offset against tax paid on commodities or bonded commodities that satisfy the following conditions:
(1) Export commodities;
(2) Raw materials used for manufacturing export goods;
(3) Unsellable goods returned to the manufacturer for reprocessing or for refining into similar goods that are subject to commodity tax;
(4) Goods that cannot be sold due to damage; and
(5) Goods that are physically destroyed in transit or in storage by fire or water, or other calamities beyond control.

5. Computation of Taxable Value

(1)	Domestic Commodities
	For domestically produced commodities, the taxable value is the manufacturers selling price less any commodity tax that has been included in the price. Computation of taxable value: Taxable Value = Selling Price divided by (1 + Tax Rate)* *Business tax is excluded when calculating the selling price. Where the manufacturer produced the taxable commodity under a consignment contract and raw materials were provided by the consignor, the selling price is the selling price of the consignor.
(2)	Imported Commodities
	For imported commodities, the taxable value is the total value subject to customs duties.
(3)	Filing and Payment
	Manufacturers are required to file excise tax returns and pay tax due to the government treasury and authorities-in-charge, respectively, by the 15th of the month following the month the goods left the manufacturers premises. For imported taxable commodities, taxpayers must file with Customs and pay the commodity tax along with customs duties.

Download this article in PDF.

免責の声明
本文の内容と意見は一般的な情報共有のみであり、専門的なアドバイスではありません。本文の内容への信頼によって生じた全ての損失に対しては、啓源が一切責任を負いません。

もっと詳細な情報や支援をご希望の場合は、下記のお問い合わせをご利用になってください。
メール: info@kaizencpa.com
固定電話: +852 2341 1444
携帯電話: +852 5616 4140, +86 152 1943 4614
ライン・WhatsApp・WeChat: +852 5616 4140
公式ウェブサイト：www.kaizencpa.com
Skype: kaizencpa

情報

人気検索

シェア

Guide to Taiwan Commodity Tax

関連資料