Value-added and Non-value-added Business Tax Act Article 18
The sales amount of an international transport enterprise transporting outbound cargo or passengers from within the territory of the R.O.C. shall be calculated as follows:1. Marine transport enterprise: total ticket fares or freight charges for outbound passengers or cargo accepted for transportation from within the territory of the R.O.C.2. Air transport enterprise:(a) passenger transportation: ticket fares from the point of embarkation within the territory of the R.O.C. to first-leg stations outside the territory of the R.O.C.;(b) cargo transportation: freight charges for the entire trip for the cargo accepted for transportation. However, where an international air transport enterprise transships its outbound cargo en route to an aircraft of another international air transport enterprise due to route restrictions or other reasons, its freight shall be calculated upon the charges actually attributable to the portion made by the first enterprise.First-leg stations outside the territory of the R.O.C., as provided in Item 1 of Subparagraph 2 of the preceding paragraph, shall be prescribed by the MOF.
中文原文 加值型及非加值型營業稅法第18條
國際運輸事業自中華民國境內載運客貨出境者，其銷售額依左列規定計算：
一、海運事業：指自中華民國境內承載旅客出境或承運貨物出口之全部票價或運費。
二、空運事業：
（一）客運：指自中華民國境內承載旅客至中華民國境外第一站間之票價。
（二）貨運：指自中華民國境內承運貨物出口之全程運費。
但承運貨物出口之國際空運事業，如因航線限制等原因，在航程中途將承運之貨物改由其他國際空運事業之航空器轉載者，按承運貨物出口國際空運事業實際承運之航程運費計算。
前項第二款第一目所稱中華民國境外第一站，由財政部定之。
一、海運事業：指自中華民國境內承載旅客出境或承運貨物出口之全部票價或運費。
二、空運事業：
（一）客運：指自中華民國境內承載旅客至中華民國境外第一站間之票價。
（二）貨運：指自中華民國境內承運貨物出口之全程運費。
但承運貨物出口之國際空運事業，如因航線限制等原因，在航程中途將承運之貨物改由其他國際空運事業之航空器轉載者，按承運貨物出口國際空運事業實際承運之航程運費計算。
前項第二款第一目所稱中華民國境外第一站，由財政部定之。