Value-added and Non-value-added Business Tax Act Article 12
The business tax rates for special food and beverage services enterprises are as follows: 1. 15% for night clubs and for restaurants providing entertaining show programs; 2. 25% for saloons and for tea rooms, coffee shops and bars offering companionship services.
中文原文 加值型及非加值型營業稅法第12條
特種飲食業之營業稅稅率如下：
一、夜總會、有娛樂節目之餐飲店之營業稅稅率為百分之十五。
二、酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為百分之二十五。
一、夜總會、有娛樂節目之餐飲店之營業稅稅率為百分之十五。
二、酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為百分之二十五。