Value-added and Non-value-added Business Tax Act Article 7
The business tax rate is zero for sale of the following goods or services:1. Exported goods.2. Services relating to export or services provided in the R.O.C. but used in a foreign country.3. Goods sold to outbound or transit passengers by duty-free shops established under applicable law.4. Goods or services sold to a bonded zone business entity for its operational use.5. International transportation; however, foreign transport enterprises engaging in international transport within the territory of the R.O.C. shall qualify for the zero tax rate only if reciprocal treatment, or exemption from similar taxes, is given to international transport enterprises of the R.O.C. by the foreign country in which the foreign enterprise is incorporated.6. Vessels and aircraft used in international transportation and deep sea fishing boats.7. Goods and maintenance services sold to be used for vessels and aircrafts which are used for international transportation and deep sea fishing boats.8. Goods sold by a bonded zone business entity to a taxable zone business entity and exported directly without being transported to the taxable zone.9. Goods sold by a bonded zone business entity to a taxable zone business entity for export and placed in a bonded warehouse or logistics center administered by an enterprise inside a free trade zone or by Customs.
中文原文 加值型及非加值型營業稅法第7條
下列貨物或勞務之營業稅稅率為零：
一、外銷貨物。
二、與外銷有關之勞務，或在國內提供而在國外使用之勞務。
三、依法設立之免稅商店銷售與過境或出境旅客之貨物。
四、銷售與保稅區營業人供營運之貨物或勞務。
五、國際間之運輸。
但外國運輸事業在中華民國境內經營國際運輸業務者，應以各該國對中華民國國際運輸事業予以相等待遇或免徵類似稅捐者為限。
六、國際運輸用之船舶、航空器及遠洋漁船。
七、銷售與國際運輸用之船舶、航空器及遠洋漁船所使用之貨物或修繕勞務。
八、保稅區營業人銷售與課稅區營業人未輸往課稅區而直接出口之貨物。
九、保稅區營業人銷售與課稅區營業人存入自由港區事業或海關管理之保稅倉庫、物流中心以供外銷之貨物。
一、外銷貨物。
二、與外銷有關之勞務，或在國內提供而在國外使用之勞務。
三、依法設立之免稅商店銷售與過境或出境旅客之貨物。
四、銷售與保稅區營業人供營運之貨物或勞務。
五、國際間之運輸。
但外國運輸事業在中華民國境內經營國際運輸業務者，應以各該國對中華民國國際運輸事業予以相等待遇或免徵類似稅捐者為限。
六、國際運輸用之船舶、航空器及遠洋漁船。
七、銷售與國際運輸用之船舶、航空器及遠洋漁船所使用之貨物或修繕勞務。
八、保稅區營業人銷售與課稅區營業人未輸往課稅區而直接出口之貨物。
九、保稅區營業人銷售與課稅區營業人存入自由港區事業或海關管理之保稅倉庫、物流中心以供外銷之貨物。