Regulations for Assessing Business Tax of Certain Business Entities Article 5
With the exception of business entities to whom Article 6 herein applies, for business entities whose business tax is computed based on the assessed sales amount, the competent tax authority should compute their monthly sales amount by dividing the operating expenses specified below by the expense ratio. But for business entities with special circumstances, the competent tax authority may determine their sales amount based on the information actually obtained.1.Proprietor’s salary: Calculated by the salary (meal expenses included) per person per month, excluding proprietors who do not actually run the business.2.Employee salary: Calculated by the salary (meal expenses included) per person per month, including families and relatives of the proprietors who take care of the business on a regular basis.3.Rent: Calculated per ping per month; business premises owned by the business proprietor or used free of charge are considered leased.The standards for the operating expenses specified in the preceding paragraph will be prescribed separately.The competent tax authority should, in consideration of the economic development in the area of its jurisdiction, draft the Expenses Grade Table by lot section or administrative district and file the table with the Ministry of Finance.The expense ratios referred to in Paragraph 1 hereof are as follows:1.17% for businesses in the trade of antiques, paintings and calligraphy, and businesses in the trade of watches, clocks and eyeglasses.2.22% for other trades, and businesses in manufacturing, agriculture and forestry, animal husbandry, aquaculture, mining, contracting, printing, building furnishing, handicraft, repair, and processing.3.35% for businesses in publishing, photo service, copying service, advertising, warehousing, leasing, technical and design service, labor service, trading of used articles, and trading of paper boxes.4.45% for businesses in notary public, agency service and brokerage service.In cases where assessing the sales amount for business entities partially selling tax-exempt goods as specified in Article 8 of the Act by dividing operating expenses by the expense ratio, the assessed sales amount shall be deducted by 20% for business entities located in municipalities and 30% for business entities located in counties or cities after dividing operating expenses by the expense ratio. For business entities whose part-time business is of special nature, the competent tax authority may carry out deduction based on the actual situation, subject to the approval of the agency head.
中文原文 營業稅特種稅額查定辦法第5條
依查定銷售額計算營業稅額之營業人，除適用第六條規定者外，主管稽徵機關應依左列營業費用除以費用率，計算其每月銷售額，但營業情形特殊者，得依實際查得資料核定其銷售額。
一、資本主薪資：按每人每月薪資（包括膳食費）核計，但未實際經營業務者不予核計。
二、員工薪資：按每人每月薪資（包括膳食費）核計，其有經常照顧業務之家屬或親友，以員工計算。
三、房租金：按每坪每月核計，其自有或無償借用之房屋，視為租用。
前項各款營業費用標準另定之。
主管稽徵機關應視轄區經濟發展情形，按地段或行政區域，擬定營業人查定營業費用標準等級評定表，報財政部核備。
第一項所指之費用率如左：
一、古玩書畫買賣業、鐘錶眼鏡買賣業為百分之十七。
二、其他買賣業、製造業、農林業、畜牧業、水產業、礦冶業、包作業、印刷業、裝潢業、手工業、修理業、加工業為百分之二十二。
三、出版業、照相業、影印業、廣告業、倉庫業、租賃業、技術設計業、勞務承攬業、舊貨買賣業、紙盒買賣業為百分之三十五。
四、公證業、代辦業、行紀業為百分之四十五。
營業人兼營銷售本法第八條免稅貨物者，於按營業費用除以費用率計算銷售額時，直轄市、省轄市部分扣除百分之二十，縣部分扣除百分之三十，為其每月計課營業稅之銷售額。
但兼營情形特殊者，得經主管稽徵機關首長核准後核實扣減。
一、資本主薪資：按每人每月薪資（包括膳食費）核計，但未實際經營業務者不予核計。
二、員工薪資：按每人每月薪資（包括膳食費）核計，其有經常照顧業務之家屬或親友，以員工計算。
三、房租金：按每坪每月核計，其自有或無償借用之房屋，視為租用。
前項各款營業費用標準另定之。
主管稽徵機關應視轄區經濟發展情形，按地段或行政區域，擬定營業人查定營業費用標準等級評定表，報財政部核備。
第一項所指之費用率如左：
一、古玩書畫買賣業、鐘錶眼鏡買賣業為百分之十七。
二、其他買賣業、製造業、農林業、畜牧業、水產業、礦冶業、包作業、印刷業、裝潢業、手工業、修理業、加工業為百分之二十二。
三、出版業、照相業、影印業、廣告業、倉庫業、租賃業、技術設計業、勞務承攬業、舊貨買賣業、紙盒買賣業為百分之三十五。
四、公證業、代辦業、行紀業為百分之四十五。
營業人兼營銷售本法第八條免稅貨物者，於按營業費用除以費用率計算銷售額時，直轄市、省轄市部分扣除百分之二十，縣部分扣除百分之三十，為其每月計課營業稅之銷售額。
但兼營情形特殊者，得經主管稽徵機關首長核准後核實扣減。