Commodity Tax Act Article 14
The selling price as prescribed in the preceding article pertain to the selling price of the month the commodities are sold to wholesalers; if there are no such wholesalers, the selling price is the price at which the commodities are sold to the retailers after deduction allowed for wholesale profits. Should there be different prices, the weighted average selling price shall be adopted. However, the following prices shall not be included in the calculation of the weighted average selling price when:1. The price is obviously low without reasonable reason;2. There is no selling price for the commodities when used for internal purposes or released from the factory.The wholesale profits as prescribed in the preceding paragraph shall be determined according to the facts by the MOF.
中文原文 貨物稅條例第14條
前條所稱銷售價格，指產製廠商當月份銷售貨物予批發商之銷售價格；其無中間批發商者，得扣除批發商之毛利；其價格有高低不同者，應以銷售數量加權平均計算之。
但有左列情形之一者，不得列入加權平均計算：
一、以顯著偏低之價格銷售而無正當理由者。
二、自用或出廠時，無銷售價格者。
前項批發商之毛利，由財政部依實核算訂定之。
但有左列情形之一者，不得列入加權平均計算：
一、以顯著偏低之價格銷售而無正當理由者。
二、自用或出廠時，無銷售價格者。
前項批發商之毛利，由財政部依實核算訂定之。