Regulations for the Computation of Business Tax for Dual-Status Business Entities Article 8-2
A dual-status business entity applying the direct deduction method shall compute business tax in accordance with the following provisions:1. The business entity shall classify purchased goods, services, and imported goods and services from foreign suppliers into the following three categories according to the use of goods and services and state them clearly in the book:(1) For use specifically in taxable businesses (including those to which a zero rating applies) as provided in Section 1, Chapter IV of the Act (referred to as "for taxable businesses only").(2) For use in tax-exempt businesses and businesses where business tax is computed in line with Section 2, Chapter IV of the Act (referred to as "for tax-exempt businesses only").(3) For use in businesses described in Items (1) and (2) above (referred to as "for common use").2. The business entity shall use the following formula to compute business tax due or overpaid for the current period:Tax due or overpaid = Output tax - (input tax - non-deductible input tax pursuant to Paragraph 1, Article 19 of the Act - input tax on goods or services bought for tax-exempt businesses only - input tax on goods or services bought for common use x non-deductible ratio for the tax period).3. Business tax payable by a dual-status business for purchase of services from a foreign supplier shall be computed by the following formula and shall be filed and paid with the business tax for the current period.Tax due = Payment for services bought for tax-exempt businesses only x applicable tax rate + payment for services bought for common use x applicable tax rate x non-deductible ratio for the period.4. At the time of filing the last business tax return for the year, the dual-status business entity shall adjust the tax due based on the non-deductible ratio for the current year, and report the adjusted tax in the last tax return for the current year. The formula is as follows:(1) Adjusted tax = Input tax already deducted for the year - (input tax for the year - non-deductible input tax pursuant to Paragraph 1, Article 19 of the Act -input tax on goods or services bought for tax-exempt businesses only - input tax on goods or services bought for common use x non-deductible ratio for the current period)(2) If the dual-status business entity has purchased services from foreign suppliers, the relevant business tax shall be adjusted according to the following formula:Adjusted tax = (Payment for services bought for tax-exempt businesses only in the current year + payment for services bought for common use in the current year x non-deductible ratio for the current year) x applicable tax rate - business tax already paid for services bought in the current tax year.(3) If a dual-status business entity starts business during the year and its actual operation time in the year is less than nine months, the entity is not required to make a tax adjustment for the year. The entity shall make an adjustment according the provisions herein while filing the last business tax return for the following year.5. The foregoing article shall apply when a dual-status business entity applies for cancellation of business registration and settles tax owed pursuant to Paragraph 2, Article 30 of the Act.A dual-status business entity in any of the situations below shall have its tax return examined and certified by a certified public accountant or a tax agent when filing the last business tax return for the year:(1) The business entity is engaged in manufacturing business.(2) The business entity's sales for the current year exceed NT$1 billion.(3) The input tax filed for deduction for the current year exceeds NT$20 million.
中文原文 兼營營業人營業稅額計算辦法第8-2條
採用直接扣抵法之兼營營業人，應依下列規定計算營業稅額。
一、兼營營業人應將購買貨物、勞務或進口貨物、購買國外之勞務之用途，區分為下列三種，並於帳簿上明確記載：
（一）專供經營本法第四章第一節規定應稅（含零稅率）營業用（以下簡稱專供應稅營業用）者。
（二）專供經營免稅及依本法第四章第二節規定計算稅額營業用（以下簡稱專供免稅營業用）者。
（三）供（一）、（二）共同使用（以下簡稱共同使用）者。
二、兼營營業人當期應納或溢付營業稅額之計算公式如下：應納或溢付稅額＝銷項稅額－（進項稅額－依本法第十九條第一項規定不得扣抵之進項稅額－專供經營免稅營業用貨物或勞務之進項稅額－共同使用貨物或勞務之進項稅額ｘ當期不得扣抵比例）三、兼營營業人購買國外之勞務，應依下列公式計算應納營業稅額，併同當期營業稅額申報繳納。
應納稅額＝專供免稅營業用勞務之給付額ｘ徵收率＋共同使用勞務之給付額ｘ徵收率ｘ當期不得扣抵比例四、兼營營業人於報繳當年度最後一期營業稅時，應按當年度不得扣抵比例調整稅額後，併同最後一期營業稅額辦理申報繳納，其計算公式如下：
（一）調整稅額＝當年度已扣抵之進項稅額－（當年度進項稅額－當年度依本法第十九條第一項規定不得扣抵之進項稅額－當年度專供免稅營業用之貨物或勞務之進項稅額－當年度共同使用之貨物或勞務之進項稅額ｘ當年度不得扣抵比例）（二）兼營營業人如有購買國外之勞務者，並應依下列公式調整：調整稅額＝（當年度購買專供免稅營業用勞務給付額＋當年度購買供共同使用勞務給付額ｘ當年度不得扣抵比例）ｘ徵收率－當年度購買勞務已納營業稅額（三）兼營營業人於年度中適用本條規定計算營業稅額之期間未滿九個月者，當年度免辦調整，俟次年度最後一期再依本款規定調整之。
五、兼營營業人申請註銷登記，依本法第三十條第二項規定繳清稅款時，準用前款規定辦理。
六、兼營營業人於調整報繳當年度最後一期之營業稅，具有下列情形之一者，應經會計師或稅務代理人查核簽證。
（一）經營製造業者。
（二）當年度銷售金額合計逾新臺幣十億元者。
（三）當年度申報扣抵之進項稅額合計逾新臺幣二千萬元者。
一、兼營營業人應將購買貨物、勞務或進口貨物、購買國外之勞務之用途，區分為下列三種，並於帳簿上明確記載：
（一）專供經營本法第四章第一節規定應稅（含零稅率）營業用（以下簡稱專供應稅營業用）者。
（二）專供經營免稅及依本法第四章第二節規定計算稅額營業用（以下簡稱專供免稅營業用）者。
（三）供（一）、（二）共同使用（以下簡稱共同使用）者。
二、兼營營業人當期應納或溢付營業稅額之計算公式如下：應納或溢付稅額＝銷項稅額－（進項稅額－依本法第十九條第一項規定不得扣抵之進項稅額－專供經營免稅營業用貨物或勞務之進項稅額－共同使用貨物或勞務之進項稅額ｘ當期不得扣抵比例）三、兼營營業人購買國外之勞務，應依下列公式計算應納營業稅額，併同當期營業稅額申報繳納。
應納稅額＝專供免稅營業用勞務之給付額ｘ徵收率＋共同使用勞務之給付額ｘ徵收率ｘ當期不得扣抵比例四、兼營營業人於報繳當年度最後一期營業稅時，應按當年度不得扣抵比例調整稅額後，併同最後一期營業稅額辦理申報繳納，其計算公式如下：
（一）調整稅額＝當年度已扣抵之進項稅額－（當年度進項稅額－當年度依本法第十九條第一項規定不得扣抵之進項稅額－當年度專供免稅營業用之貨物或勞務之進項稅額－當年度共同使用之貨物或勞務之進項稅額ｘ當年度不得扣抵比例）（二）兼營營業人如有購買國外之勞務者，並應依下列公式調整：調整稅額＝（當年度購買專供免稅營業用勞務給付額＋當年度購買供共同使用勞務給付額ｘ當年度不得扣抵比例）ｘ徵收率－當年度購買勞務已納營業稅額（三）兼營營業人於年度中適用本條規定計算營業稅額之期間未滿九個月者，當年度免辦調整，俟次年度最後一期再依本款規定調整之。
五、兼營營業人申請註銷登記，依本法第三十條第二項規定繳清稅款時，準用前款規定辦理。
六、兼營營業人於調整報繳當年度最後一期之營業稅，具有下列情形之一者，應經會計師或稅務代理人查核簽證。
（一）經營製造業者。
（二）當年度銷售金額合計逾新臺幣十億元者。
（三）當年度申報扣抵之進項稅額合計逾新臺幣二千萬元者。