Regulations for the Collection of Commodity Tax Article 61
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Manufacturers should set up the following auxiliary books:(1)Raw material ledger: recorded according to invoices inward and manufacturing department’s material withdrawal and return records. All major materials should go through in-warehouse procedures.(2)Finished product ledger: recorded by product type according to the manufacturing department’s work shift report, in-warehouse, ex-factory or transfer to processing notices.(3)Warehouse register: A register should be set up for each warehouse to document the receipt and dispensing of materials, semi-finished products and finished products.(4)Tax exemption register: To record ex-factory goods that are exempted from commodity tax as provided by .(5)Processing/export register: To keep a record of taxable materials used in processing for export and offsets.(6)Return and re-processing register: To document the quantity of replacement, make-up, or loss based on the records of return/re-processing and relevant warehouse and processing records.(7)Tax-exempt material register: To record the receipt, withdrawal, and consumption of tax-exempt materials for processing of taxable goods into another kind of taxable goods (including tax-exempt materials for own manufacturing or processing, or for processing by another factory).(8)Register for the receipt of various commodity tax certificates: To record daily the quantity of certificates received and used.If a manufacturer has already set up books having the same nature and functions as those described in the preceding paragraph, it may submit a reference table for such books to the competent tax authority for it to decide whether to allow the continual use of those books or adjust the list of required account books for the manufacturer.Small-scale manufacturers having difficulty in setting up the required books as specified in Items (1) ~ (5) in the first paragraph hereof may apply to the competent tax authority for permission to replace them with production/sale journals maintained according to the required format, or a body/trailer register in the case of an automobile body or trailer manufacturer.
中文原文 貨物稅稽徵規則第61條
產製廠商應設置下列輔助帳冊：
一、原料明細分類帳：根據進貨發票，及製造部門之領料、退料憑證等記載。
主要原料均應辦理入倉手續。
二、製成品明細分類帳：根據製造部門之交班竣工報告表，及其入倉、出廠或移付加工通知單等，按類名分別記載。
三、倉儲登記簿：各倉棧分別設立，以記載原料、製成品及半製品等收發數量。
四、免稅登記簿：記載出廠應稅貨物依法免稅事項。
五、加工外銷登記簿：記載以應稅貨物為原料加工外銷之記帳及沖銷事項。
六、退廠整理及改裝改製登記簿：根據銷貨退回，及有關倉儲、加工等紀錄憑證，分按退廠整理及改裝改製情形，詳實記錄掉換、補充或損耗之數量。
七、原料免稅登記簿：記載有關以應稅貨物加工為另一應稅貨物之免稅原料（包括本廠製造或採購自用加工，提供他廠加工之免稅原料）其入廠、領用及核銷事項。
八、領用貨物稅各項照證登記簿：逐日記載領用各種照證之數量。
產製廠商原有設立帳冊，具有前項各款帳簿之性質及功能者，得列具對照表，報經主管稽徵機關核定繼續沿用，或酌為增減修正。
規模狹小之產製廠商，對於設置第一項第一款至第五款之帳冊確有困難者，得向主管稽徵機關申請核准，以規定格式之產銷日記簿替代；打造車身或拖車之產製廠商，得以打造車身、拖車登記簿替代。
一、原料明細分類帳：根據進貨發票，及製造部門之領料、退料憑證等記載。
主要原料均應辦理入倉手續。
二、製成品明細分類帳：根據製造部門之交班竣工報告表，及其入倉、出廠或移付加工通知單等，按類名分別記載。
三、倉儲登記簿：各倉棧分別設立，以記載原料、製成品及半製品等收發數量。
四、免稅登記簿：記載出廠應稅貨物依法免稅事項。
五、加工外銷登記簿：記載以應稅貨物為原料加工外銷之記帳及沖銷事項。
六、退廠整理及改裝改製登記簿：根據銷貨退回，及有關倉儲、加工等紀錄憑證，分按退廠整理及改裝改製情形，詳實記錄掉換、補充或損耗之數量。
七、原料免稅登記簿：記載有關以應稅貨物加工為另一應稅貨物之免稅原料（包括本廠製造或採購自用加工，提供他廠加工之免稅原料）其入廠、領用及核銷事項。
八、領用貨物稅各項照證登記簿：逐日記載領用各種照證之數量。
產製廠商原有設立帳冊，具有前項各款帳簿之性質及功能者，得列具對照表，報經主管稽徵機關核定繼續沿用，或酌為增減修正。
規模狹小之產製廠商，對於設置第一項第一款至第五款之帳冊確有困難者，得向主管稽徵機關申請核准，以規定格式之產銷日記簿替代；打造車身或拖車之產製廠商，得以打造車身、拖車登記簿替代。