Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 32-1
Where a business entity subject to calculation of business tax under Section 1 of Chapter 4 of the Act sells goods or services to a non-business entity and issues a uniform invoice pursuant to the latter part of Paragraph 3 of Article 32 of the Act, the formula for calculation of the sales amount and output tax to be reported in accordance with Article 35 of the Act is as follows:Output tax = Total amount of the uniform invoices issued in the current reporting period ÷ (1 + Applicable tax rate) x Applicable tax rateSales amount =Total amount of the uniform invoices issued in the current reporting period – Output taxThe output tax referred to in the preceding paragraph shall be rounded to the nearest New Taiwan Dollar.
中文原文 加值型及非加值型營業稅法施行細則第32-1條
本法第四章第一節計算稅額之營業人，銷售貨物或勞務與非營業人，依本法第三十二條第三項後段規定開立統一發票者，其依本法第三十五條應申報之銷售額與稅額之計算公式如下：銷項稅額＝當期開立統一發票總額÷（1＋徵收率）×徵收率銷售額＝當期開立統一發票總額－銷項稅額前項銷項稅額，尾數不滿通用貨幣一元者，按四捨五入計算。