Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems Article 3
Central air conditioning systems shall be levied commodity tax by the value of taxable components according to the following rules at the time their air handling units or compressors are imported or released from the domestic factory:1. The taxable value of the whole unit of a non-reciprocating central air conditioning system shall be the value of its air handling unit plus 35% (i.e. 1.35 times the value of the air handling unit).2. The taxable value for the whole unit of a reciprocating central air conditioning system shall be the value of its air handling unit plus 50% (i.e. 1.5 times the value of the air handling unit). Air handling units hereof are classified into two categories:(1) Condensing units: including compressor, motor, condenser, liquid receiver, control panel, and frames.(2) Water chillers: including condenser, chiller, refrigerant control valve, and window.3. For central air conditioning systems where the compressor is independently imported or domestically produced for assembly, the value of the air handling unit is first calculated by the value of the compressor plus a percentage as stipulated below, and the taxable value of the air conditioning system shall be calculated by the first item or in the preceding item:(1) If the compressor is less than 20 HP, the value of the air handling unit shall be the value of the compressor plus 500% (i.e. 6 times the value of the compressor).(2) If the compressor is over 20 HP, the value of the air handling unit shall be the value of the compressor plus 250% (i.e. 3.5 times the value of the compressor).
中文原文 中央系統型及汽車冷暖氣機貨物稅折算課徵辦法第3條
中央系統型冷暖氣機應於主機或冷媒壓縮機進口或國內產製出廠時，依下列規定計算整臺應稅機件完稅價格課徵貨物稅：
一、非往復式中央系統型整臺冷暖氣機之完稅價格按其主機價格加計百分之三十五（即主機價格之一點三五倍）為完稅價格。
二、往復式中央系統型整臺冷暖氣機之完稅價格按其主機價格加計百分之五十（即主機價格之一點五倍）為完稅價格。
本款所稱之主機分為二大類：
（一）凝縮機組（CondensingUnit）：包括冷媒壓縮機、馬達、冷凝器、受液器、控制儀表及機架等。
（二）冷（冰）水機組（WaterChiller）：包括凝縮機、冷水器、冷媒控制閥及視窗等。
三、單獨進口或國內產製出廠之冷媒壓縮機裝置中央系統型冷暖氣機者，應先按冷媒壓縮機價格依下列規定計算主機價格，再按第一款或前款規定計算完稅價格：
（一）冷媒壓縮機未達二十馬力者，按其價格加計百分之五百（即冷媒壓縮機價格之六倍）作為主機之價格。
（二）冷媒壓縮機二十馬力以上者，按其價格加計百分之二百五十（即冷媒壓縮機價格之三點五倍）作為主機之價格。
一、非往復式中央系統型整臺冷暖氣機之完稅價格按其主機價格加計百分之三十五（即主機價格之一點三五倍）為完稅價格。
二、往復式中央系統型整臺冷暖氣機之完稅價格按其主機價格加計百分之五十（即主機價格之一點五倍）為完稅價格。
本款所稱之主機分為二大類：
（一）凝縮機組（CondensingUnit）：包括冷媒壓縮機、馬達、冷凝器、受液器、控制儀表及機架等。
（二）冷（冰）水機組（WaterChiller）：包括凝縮機、冷水器、冷媒控制閥及視窗等。
三、單獨進口或國內產製出廠之冷媒壓縮機裝置中央系統型冷暖氣機者，應先按冷媒壓縮機價格依下列規定計算主機價格，再按第一款或前款規定計算完稅價格：
（一）冷媒壓縮機未達二十馬力者，按其價格加計百分之五百（即冷媒壓縮機價格之六倍）作為主機之價格。
（二）冷媒壓縮機二十馬力以上者，按其價格加計百分之二百五十（即冷媒壓縮機價格之三點五倍）作為主機之價格。