Commodity Tax Act Article 13
Taxable value of a taxable commodity shall include the related packing costs. For domestically produced commodities, the taxable value shall be the manufacturers’ selling price less the commodity tax included in the price.The taxable value is calculated as follows:Taxable value = selling price ÷(1+commodity tax rate)
中文原文 貨物稅條例第13條
應稅貨物之完稅價格應包括該貨物之包裝從物價格。
國產貨物之完稅價格以產製廠商之銷售價格減除內含貨物稅額計算之。
完稅價格之計算方法如左：完稅價格＝銷售價格／（１＋稅率）
國產貨物之完稅價格以產製廠商之銷售價格減除內含貨物稅額計算之。
完稅價格之計算方法如左：完稅價格＝銷售價格／（１＋稅率）