The Specifically Selected Goods and Services Tax Act Article 11

The amount of tax on the sale or manufacture of a specifically selected good or specifically selected service shall be calculated based on the selling price specified in Article 8 and at the tax rate specified in Article 7.
中文原文 特種貨物及勞務稅條例第11條
銷售或產製特種貨物或特種勞務應徵之稅額,依第八條規定之銷售價格,按第七條規定之稅率計算之。

English translation for reference only; the Chinese text prevails. Not legal advice.