Value-added and Non-value-added Business Tax Act Article 21
Enterprises engaged in banking, insurance, investment trust, securities, futures, commercial paper and pawnshops shall calculate their business tax based on their sales amount at the tax rate provided in Article 11. However, the business tax for pawnshops may be calculated by the competent authority upon the assessed sales amount.
中文原文 加值型及非加值型營業稅法第21條
銀行業、保險業、信託投資業、證券業、期貨業、票券業及典當業，就其銷售額按第十一條規定之稅率計算營業稅額。
但典當業得依查定之銷售額計算之。
但典當業得依查定之銷售額計算之。