Tobacco and Alcohol Tax Act Article 2
The definitions of terms used in this Act are as follows:1. "Manufacture" includes activities related to manufacturing or re-packaging.2. "Tobacco products" refers to products made, wholly or in part, with tobacco plants or other tobacco plant substitutes as ingredients, in a form suitable for smoking, chewing, keeping in the mouth, sniffing or any other method. Tobacco products are classified into the following categories:(1) Cigarettes: tobacco products made by cutting tobacco plants into shreds which, after processing, are rolled with cigarette paper, with or without a filter added thereto.(2) Cut tobacco: tobacco products made by cutting tobacco plants into shreds which, after processing, are suitable for smoking.(3) Cigars: tobacco products made with cigar tobacco plants which, after processing, are wrapped and rolled into an elongated form by using filling leaves as buds and wrapping with center leaves and outer leaves, or non-leaf-rolled cigars made with cigar tobacco plants as the primary ingredients and having a distinctive cigar aroma.(4) Other tobacco products: tobacco products other than cigarettes, cut tobacco or cigars.3. "Alcohol products" refers to beverages having an alcohol content in excess of 0.5% by volume, or un-denatured ethyl alcohol and other ethyl products which can be used for manufacturing or preparing the aforesaid beverages. However, this does not include medicated wines as prescribed in Paragraph 1, Article 4 of the Tobacco and Alcohol Administration Act. Alcohol products are classified into the following categories:(1) Brewed alcoholic beverages: following alcoholic beverages brewed from grains, cereals, fruits or other agricultural products containing starch or sugar, either by saccharification or not.i Beer: saccharized and fermented carbonated alcoholic beverages brewed from malt and hops as primary ingredients, with or without other cereals or starch as supplementary ingredients; complementary plant ingredients may or may not be added.ii Other brewed alcoholic beverages: Brewed alcoholic beverages other than beer, including various fruit-brewed alcoholic beverages, grain and cereal-brewed alcoholic beverages, honey-brewed alcoholic beverages and other alcoholic beverages made by using the brewing method.(2) Distilled spirits: alcoholic beverages made with grains, cereals, fruits or agricultural products plants containing starch or sugar as ingredients upon fermentation and distillation, after or without saccharification.(3) Reprocessed alcoholic beverages: alcoholic beverages made by using ethyl alcohol, brewed alcoholic beverages or distilled spirits as the base liquor, and adding supplemental ingredients of a zoological or botanical nature, herbs, minerals or other food additives for purposes of seasoning. Extracts of added ingredients should not be less than or equal to 2% of total volume.(4) Cooking alcoholic products: alcoholic products specified for cooking.i General cooking alcoholic products: alcoholic beverages utilizing liquor made from cereals or other starch-containing plants added with ethyl alcohol after saccharification as a base, or utilizing brewed alcoholic beverages, distilled spirits or ethyl alcohol directly as a base; with a salt content of more than 0.5% of the total volume, and with or without other flavors. The aforesaid salt content of more than 0.5% shall refer to the condition that each 1,000ml of the cooking alcoholic beverage contains more than 5g of salt.ii Cooking rice wine: alcoholic products made from rice as raw material by saccharification, fermentation, distillation, and either blended or not blended with ethyl alcohol, the alcohol content of which does not exceed 20% of the total volume, and the label on the container shall specify ‘exclusively used for cooking’.(5) Other alcoholic beverages: alcoholic beverages other than those specified in Items 1 through 4, including powder liquors and other unlisted liquors.(6) Ethyl alcohol: un-denatured ethyl alcohol with an alcohol content in excess of 90% of the total volume.4. ”Alcohol content” refers to the volume percentage of ethyl alcohol at 20 degree Celsius.
中文原文 菸酒稅法第2條
本法用詞，定義如下：
一、產製：包括製造、分裝等有關行為。
二、菸：指全部或部分以菸草或其代用品作為原料，製成可供吸用、嚼用、含用、聞用或以其他方式使用之製成品；其分類如下：
（一）紙菸：指將菸草切絲調理後，以捲菸紙捲製，加接或不接濾嘴之菸品。
（二）菸絲：指將菸草切絲，經調製後可供吸用之菸品。
（三）雪茄：指將雪茄種菸草調理後，以填充葉為蕊，中包葉包裹，再以外包葉捲包成長條狀之菸品，或以雪茄種菸葉為主要原料製成，菸氣中具有明顯雪茄香氣之非葉捲雪茄菸。
（四）其他菸品：指紙菸、菸絲、雪茄以外之菸品。
三、酒：指含酒精成分以容量計算超過百分之零點五之飲料、其他可供製造或調製上項飲料之未變性酒精及其他製品。
但不包括菸酒管理法第四條第一項所定不以酒類管理之酒類製劑；其分類如下：
（一）釀造酒類：指以糧榖類、水果類及其他含澱粉或糖分之農產品為原料，經糖化或不經糖化釀製之下列含酒精飲料：1.啤酒：指以麥芽、啤酒花為主要原料，添加或不添加其他榖類或澱粉為副原料，經糖化發酵製成之含碳酸氣酒精飲料，可添加或不添加植物性輔料。
2.其他釀造酒：指啤酒以外之釀造酒類，包括各種水果釀造酒、糧榖類釀造酒、蜂蜜釀造酒及其他經釀造方法製成之酒類。
（二）蒸餾酒類：指以糧榖類、水果類及其他含澱粉或糖分之農產品為原料，經糖化或不經糖化，發酵後，再經蒸餾而得之含酒精飲料。
（三）再製酒類：指以酒精、蒸餾酒或釀造酒為基酒，加入動植物性輔料、藥材、礦物或其他食品添加物，調製而成之酒精飲料，其抽出物含量不低於百分之二者。
（四）料理酒：指下列專供烹調用之酒：1.一般料理酒：以榖類或其他含澱粉之植物性原料，經糖化後加入酒精製得產品為基酒，或直接以釀造酒、蒸餾酒、酒精為基酒，加入百分之零點五以上之鹽，添加或不添加其他調味料，調製而成供烹調用之酒；所稱加入百分之零點五以上之鹽，指每一百毫升料理酒含零點五公克以上之鹽。
2.料理米酒：指以米類為原料，經糖化、發酵、蒸餾、調和或不調和食用酒精而製成之酒，其成品酒之酒精成分以容量計算不得超過百分之二十，且包裝標示專供烹調用酒之字樣者。
（五）其他酒類：指前四目以外之酒類，包括粉末酒、膠狀酒、含酒香精及其他未列名之酒類。
（六）酒精：凡含酒精成分以容量計算超過百分之九十之未變性酒精。
四、酒精成分：指攝氏檢溫器二十度時，原容量中含有乙醇之容量百分比。
一、產製：包括製造、分裝等有關行為。
二、菸：指全部或部分以菸草或其代用品作為原料，製成可供吸用、嚼用、含用、聞用或以其他方式使用之製成品；其分類如下：
（一）紙菸：指將菸草切絲調理後，以捲菸紙捲製，加接或不接濾嘴之菸品。
（二）菸絲：指將菸草切絲，經調製後可供吸用之菸品。
（三）雪茄：指將雪茄種菸草調理後，以填充葉為蕊，中包葉包裹，再以外包葉捲包成長條狀之菸品，或以雪茄種菸葉為主要原料製成，菸氣中具有明顯雪茄香氣之非葉捲雪茄菸。
（四）其他菸品：指紙菸、菸絲、雪茄以外之菸品。
三、酒：指含酒精成分以容量計算超過百分之零點五之飲料、其他可供製造或調製上項飲料之未變性酒精及其他製品。
但不包括菸酒管理法第四條第一項所定不以酒類管理之酒類製劑；其分類如下：
（一）釀造酒類：指以糧榖類、水果類及其他含澱粉或糖分之農產品為原料，經糖化或不經糖化釀製之下列含酒精飲料：1.啤酒：指以麥芽、啤酒花為主要原料，添加或不添加其他榖類或澱粉為副原料，經糖化發酵製成之含碳酸氣酒精飲料，可添加或不添加植物性輔料。
2.其他釀造酒：指啤酒以外之釀造酒類，包括各種水果釀造酒、糧榖類釀造酒、蜂蜜釀造酒及其他經釀造方法製成之酒類。
（二）蒸餾酒類：指以糧榖類、水果類及其他含澱粉或糖分之農產品為原料，經糖化或不經糖化，發酵後，再經蒸餾而得之含酒精飲料。
（三）再製酒類：指以酒精、蒸餾酒或釀造酒為基酒，加入動植物性輔料、藥材、礦物或其他食品添加物，調製而成之酒精飲料，其抽出物含量不低於百分之二者。
（四）料理酒：指下列專供烹調用之酒：1.一般料理酒：以榖類或其他含澱粉之植物性原料，經糖化後加入酒精製得產品為基酒，或直接以釀造酒、蒸餾酒、酒精為基酒，加入百分之零點五以上之鹽，添加或不添加其他調味料，調製而成供烹調用之酒；所稱加入百分之零點五以上之鹽，指每一百毫升料理酒含零點五公克以上之鹽。
2.料理米酒：指以米類為原料，經糖化、發酵、蒸餾、調和或不調和食用酒精而製成之酒，其成品酒之酒精成分以容量計算不得超過百分之二十，且包裝標示專供烹調用酒之字樣者。
（五）其他酒類：指前四目以外之酒類，包括粉末酒、膠狀酒、含酒香精及其他未列名之酒類。
（六）酒精：凡含酒精成分以容量計算超過百分之九十之未變性酒精。
四、酒精成分：指攝氏檢溫器二十度時，原容量中含有乙醇之容量百分比。