Regulations for Assessing Business Tax of Certain Business Entities Article 4
When the competent tax authority assesses the sales amount of a pawnshop in line with Paragraph 1 of the foregoing article, the assessment shall be based on its book-stated pawn amount, interest income calculated based on the agreed interest rate, and the portion of the sales amount of the pawned article in excess of its cost plus interest.If the pawnshop owner fails to keep a book record as required or makes false entries to the record, the competent tax authority may determine the sales amount based on data obtained in the investigation.
中文原文 營業稅特種稅額查定辦法第4條
主管稽徵機關依前條第一項規定，查定計算典當業之營業稅額時，應根據其帳載典當金額及約定之利率計算利息收入，併同流當品售價超過應收本息之差額，查定其銷售額。
典當業營業人未依規定記帳或記載不實者，主管稽徵機關得依查得之資料，核定其銷售額。
典當業營業人未依規定記帳或記載不實者，主管稽徵機關得依查得之資料，核定其銷售額。