Value-added and Non-value-added Business Tax Act Article 16
The sales amount prescribed in Article 14 means the total consideration received from the sale of goods or services, including any charges collected by a business entity besides the sales amount of the goods or services sold, but not including the business tax payable for that sale.If the goods referred to in the preceding paragraph are subject to the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco, the sales amount shall include the amount of the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco.
中文原文 加值型及非加值型營業稅法第16條
第十四條所定之銷售額，為營業人銷售貨物或勞務所收取之全部代價，包括營業人在貨物或勞務之價額外收取之一切費用。
但本次銷售之營業稅額不在其內。
前項貨物如係應徵貨物稅、菸酒稅或菸品健康福利捐之貨物，其銷售額應加計貨物稅額、菸酒稅額或菸品健康福利捐金額在內。
但本次銷售之營業稅額不在其內。
前項貨物如係應徵貨物稅、菸酒稅或菸品健康福利捐之貨物，其銷售額應加計貨物稅額、菸酒稅額或菸品健康福利捐金額在內。