The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 14
The terms used in Article 6, paragraph 2 of the Act are defined as follows:1. "Specifically selected goods exclusively used for research and development": Passenger vehicles used for the purposes of new model development and design, analysis and testing of functional systems, improvement of safety performance, energy efficiency, and pollution control, or the development and design of parts and components.2. "Specifically selected goods exclusively used for public security": Police cars equipped with special devices and used by government agencies or institutions, vehicles used for official investigation and inspection, and vehicles used for apprehending and transporting offenders.3. "Specifically selected goods exclusively used for emergency medical care": Ambulances equipped with special devices and used by government agencies or institutions, government-owned business entities, or medical care institutions established with permission of the competent authority.4. "Specifically selected goods exclusively used for disaster relief": Vehicles equipped with special devices and used in disaster relief by government agencies or institutions or juristic persons, groups, or other organizations established or registered for the purpose of disaster relief under applicable laws and regulations.
中文原文 特種貨物及勞務稅條例施行細則第14條
本條例第六條第二項用詞，定義如下：
一、專供研究發展之用者，指供新車種之開發設計、功能系統分析、測試或為安全性能、節約能源、防治污染之改進及零組件開發設計等小客車。
二、專供公共安全之用者，指供政府機關（構）使用附有特殊裝置之警備車、偵查勘驗用車及追捕提解人犯車等小客車。
三、專供緊急醫療救護之用者，指供政府機關（構）、公營事業機構、經主管機關許可設立之醫療衛生機構使用附有特殊裝置之救護車。
四、專供災難救助之用者，指供政府機關（構）、依法設立或登錄之災難救助法人、團體或其他組織使用附有特殊裝置之災難救助用車。
一、專供研究發展之用者，指供新車種之開發設計、功能系統分析、測試或為安全性能、節約能源、防治污染之改進及零組件開發設計等小客車。
二、專供公共安全之用者，指供政府機關（構）使用附有特殊裝置之警備車、偵查勘驗用車及追捕提解人犯車等小客車。
三、專供緊急醫療救護之用者，指供政府機關（構）、公營事業機構、經主管機關許可設立之醫療衛生機構使用附有特殊裝置之救護車。
四、專供災難救助之用者，指供政府機關（構）、依法設立或登錄之災難救助法人、團體或其他組織使用附有特殊裝置之災難救助用車。