Regulations for Assessing Business Tax of Certain Business Entities Article 6
For business entities operating following businesses, the competent tax authority should assess its monthly sales based on the actual circumstances using the method or formula below:1.Food and beverage services:a. If the business entity serves mainly individual customers:Monthly sales = Daily number of customers × Average consumption per person × Days of business per monthDaily number of customers = Number of seats × Percentage of occupancy × (Business hours per day / Average length of stay per custom)b. If the business entity offers mainly banquet tables: Monthly sales = Number of tables sold × Average consumption per table × Days of business per monthNumber of tables sold = Number of tables × Percentage of occupancy × (Business hours per day / Average length of stay per table)c. If the business entity serves meals without seats (including eating with on provision of seating, taking out , and delivery service):Monthly sales = Average number of customers per hour × Average consumption per person ×Business hours per day × Days of business per monthd. If the business entity offers a catering service and charges depending on the number of tables:Monthly sales = Average number of tables sold each time × Average consumption per table × Number of times for business per monthe. If the business entity offers a catering service and charges depending on the number of guests at a banquet: Monthly sales = Average number of guests per time × Average consumption per person × Number of times for business per month2.Entertainment services:a. For business entities operating song and dance establishments, theaters, movie theaters, or storytelling venues, the sales amount is assessed by the entertainment tax data or revenues from selling tickets.b. For business entities operating video arcades:Monthly sales = Number of tables × Business hours per table per day × Percentage of occupancy × Days of business per month × Hourly ratec. For business entities operating fishing ponds:(1)Fishing gear rental: Sales amount is computed by rental income.(2)Admission ticket or charge per person: Sales amount is computed by ticket sale income or charges.(3)Fishing pond hourly charge:Monthly sales = Average number of customers per day × Hourly charge × Average business hours per day × Days of business per monthd. For business entities operating sea fishing:Monthly sales = Charge per person per voyage × Number of customers per voyage × Average number of voyages per monthe. For business entities operating MTV and KTV:Monthly sales of accommodated persons = Number of rooms × Percentage of use × {Accommodated persons per room × Percentage of full-room occupancy × Average consumption per person × Days of business per month × (Hours of use per month/ Average hours of use per room)}Monthly sales of rooms = Number of rooms × Percentage of use × (Business hours per room per day / Average consumption hours per room）× Average consumption per room × Days of business per monthMonthly sales = Monthly sales of accommodated persons + Monthly sales of roomsf. For business entities operating karaoke coin-operated slot machines：Monthly sales = Number of machines × Number of using times per hour × Percentage of use × Unit price per time × Business hours per day × Days of business per monthg. For business entities operating internet cafes:Monthly sales = Number of computers × Unit price per hours × Percentage of use × Business hours per day × Days of business per monthh.For business entities operating pachinko parlors:Monthly sales = Number of machines × Percentage of occupancy × Unit price per kilogram × (Per hour/Average time used per kilogram) × Average business hours per day × Days of business per monthi. For other business entities that offer visual or audio entertainment with entertainment facilities or performing skills, the competent tax authority shall assess sales based on entertainment tax data or data obtained in the investigation.j. The revenues from the sale of fruits, beverages, alcoholic products or food shall be assessed according to the actual income or the established method of assessment for food and beverage businesses and included in the computation of the monthly sales amount. If there are revenues from vehicle parking and other services, such revenues shall be assessed according to the actual income and included in the computation of the monthly sales amount.3. Lodging and accommodations:a. Charge depending on accommodations:Monthly sales of accommodations = Number of rooms x Unit price × Business days per month × Average percentage of occupancy per dayb. Charge depending on rest hours:Monthly sales of rest hours = Number of rooms × Unit price ×Business days per month ×Percentage of occupancy ×（Business hours per day / Average consumption hours per time）c. If business entities charge for services in different ways, the revenues thereof shall be assessed according to the way charged and included in the computation of monthly sales amount. The revenues from the sale of fruits, beverages, alcoholic products or food shall be assessed according to actual revenues or the established method of assessment for food and beverage businesses and included in the computation of the monthly sales amount.4. Vehicle parking:Monthly sales = Number of parking spaces × Average times (hours) of parking per day × unit price × Business days per month.The revenues from operating vehicle parking for different types of vehicle shall be assessed according to the types and included in the computation of the monthly sales amount. Parking fees charged on a monthly basis shall be included in the computation of the sales amount.5. Vehicle renting:a. Sedan, motorcycle and bicycle rental:Monthly sales = Number of vehicles in operation × Average hours of rental per vehicle per day × Rental per hour × Days of business per monthThe revenues from operating vehicle renting for different types of vehicle shall be assessed according to the types and included in the computation of the monthly sales amount.For business entities that offer sedan, motorcycle and bicycle rental by travel distance or by the hour, the competent tax authority shall assess monthly sales according to the driving records, estimated times of rental per month and the standard charges set by the local trade association.b.Taxicab services:Monthly sales = (Average number of trips per day × Base fare + Average accumulated number of meter clicks per day × Fare per click) × Days of business6. Consignment of agricultural products:For consignees with permits from the local competent authority through the agricultural wholesale market, the sales amount is assessed by the amount stated in the pricing sheet of the wholesale market divided by (1 – gross profit margin).7. Barber and beauty shops:Monthly sales = Number of workers × Average workload per person per day × Average comsumption unit price × Days of business per monthThe revenues from hair shampoo, hair cutting, hair coloring, permanent wave and manicure shall be assessed according to the average consumption unit price and included in the computation of the monthly sales amount. The revenues from massage, oil pressure, finger pressure, facial massage, application of wedding make-up, and other services, and the sale of sampoo, and hair or skin care products shall be assessed according to the actual income and included in the computation of the monthly sales amount.8.Bathhouses (sauna services included):Monthly sales = Number of seats × Percentage of use × unit price × (Average hours of business per day/Average bathing time per person) × Business days per monthThe revenues of the bathhouse from additional services, such as massage and finger pressure, shall be assessed according to the actual income and included in the computation of the monthly sales amount. If the bathhouse also offers fruits, beverages, alcoholic products or food, the revenues shall be assessed according to the actual income or the established method of assessment for different food and beverage businesses and included in the computation of the monthly sales amount.9.Car washing:Monthly sales = Average charge per wash × Average number of cars washed per day × Business days per monthThe revenues of the car washing business from additional services, such as waxing, shall be assessed according to the actual income and included in the computation of the monthly sales amount.10. Sports services:a. Swimming pools:Monthly sales = Number of tickets sold per month × Ticket price The revenues from selling full-price tickets, half-price tickets, student tickets, courtesy tickets, monthly tickets, quarterly tickets, semi-annual tickets, yearly tickets, etc. shall be calculated separately and then included in the computation of the monthly sales amount.b. For business entities operationg fields (including practice fields), courses, tables, lanes, courts (for baseball, golf, billiards, bowling, table tennis, volleyball, badminton, etc.):(1)Charge depending on using hours:Monthly sales = Unit price per hour × Number of tables, etc. ×Business hours per day × Percentage of occupancy ×Business days per month(2)Charge depending on number of balls used:Monthly sales = Unit price per ball × Number of tables, etc. ×Business hours per day × Percentage of occupancy × Average number of balls used per tables, etc. per person × Business days per month(3)Charge depending on number of people:Sales amount is computed by charges.c. If a business entity runs a business described in a or b above and has revenues from teaching, renting grounds, etc., such revenues shall be assessed according to the actual income and included in the computation of the monthly sales amount. For revenues from teaching, if the instructor is not hired by the business entity and shares revenues with the business entity, the revenues shared with the business entity shall be included in the computation of its monthly sales amount. As to the revenues shared with the instructor, such revenues shall be notified to the collection authority-in-charge.11. Washing coin-operated slot machines:Monthly sales = Number of machines × Number of using times per hour × Percentage of use × Unit price per time × Business hours per day × Business days per month12. Water station sevices:Monthly sales =Average number of water bottles added per hour × Average price per tub × Business hours per day × Business days per month13. Massage(including sole massage) servicesMonthly sales = Number of workers × Average number of people served per day × Unit price × Business days per monthThe reveune from services which are charged at different rates shall be calculated separately and included in the computation of the monthly sales amount. 14. Real estate rental (including sublet) services Monthly sales = Number of real estates for rent × Average monthly rent per real estate × Average percentage of rental per month + According to Paragraph 2, Article 24 of Enforcement Rules of the Act to collect sales amount for security deposits it receives from leasing out property shall be calculated on a monthly basis.
中文原文 營業稅特種稅額查定辦法第6條
營業人經營下列業別者，主管稽徵機關應依實際營業情形分業查定，其每月銷售額之計算方法或公式如下：
一、飲食業：
（一）營業方式以個人為對象者：每月銷售額＝每日顧客人數×平均每人消費額×每月營業日數每日顧客人數＝座位數×滿座成數×（營業時數÷平均每次消費時間）（二）營業方式以整桌筵席為單位者：每月銷售額＝銷售桌數×平均每桌消費額×每月營業日數銷售桌數＝設備桌數×滿座成數×（營業時數÷平均每次消費時間）（三）營業方式為無座位者（含立位、外帶、外送）：每月銷售額＝平均每小時顧客人數×平均每人消費額×每日營業時數×每月營業日數（四）營業方式採外燴以整桌筵席按桌數計費者：每月銷售額＝平均每次銷售桌數×平均每桌消費額×每月營業次數（五）營業方式採外燴按宴客人數計費者：每月銷售額＝平均每次宴客人數×平均每人消費額×每月營業次數二、娛樂業：
（一）經營歌廳、戲院、電影院、說書場之營業人，依娛樂稅調查資料或依票券收入計算其銷售額。
（二）經營電動玩具場之營業人：每月銷售額＝臺數×每臺每日營業時數×滿臺成數×每月營業日數×鐘點單價（三）經營供人垂釣魚池之營業人：1.釣具出租部分，依租金額計算銷售額。
2.入場券或按人收費部分，按入場票券或收費額計算銷售額。
3.釣魚池計時收費部分：每月銷售額＝平均每日釣魚人數×鐘點單價×平均每人釣魚時數×每月營業日數（四）海釣業：每月銷售額＝每航次每人收費單價×每航次搭載釣客人數×平均每月航次（五）MTV業、KTV業：每月客座人數銷售額＝房間數×使用成數×〔每間可客座人數×滿座成數×平均每人消費額×每月營業日數×（每天消費時間÷平均每間使用時數）〕每月包廂銷售額＝房間數×使用成數×（每間房間每日營業時間÷平均每間房間消費時數）×平均每間房間消費單價×每月營業日數每月銷售額＝每月客座人數銷售額＋每月包廂銷售額（六）經營投幣式卡拉OK店之營業人：每月銷售額＝臺數×每小時使用次數×使用成數×每次單價×每日營業時數×每月營業日數（七）經營網路咖啡店之營業人：每月銷售額＝臺數×每小時單價×使用成數×每日營業時數×每月營業日數（八）經營小鋼珠遊樂場之營業人：每月銷售額＝臺數×滿臺成數×每公斤單價×（每小時÷每公斤平均耗用時間）×平均每日營業時數×每月營業日數（九）其他以娛樂設備或演技供人視聽玩賞以娛身心之營業人，依娛樂稅調查資料或查得資料計算銷售額。
（十）營業人如有兼售水果、飲料、酒類或供應餐點，應以實際收費合併計算或參照飲食業分業查定方式查定其每月銷售額合併計算。
如有車輛保管費或其他收入，應以實際收費合併計算。
三、旅宿業：
（一）按住宿方式收費者：每月住宿銷售額＝房間數×單價×每月營業日數×平均每日住客成數（二）按休息時數收費者：每月休息銷售額＝房間數×單價×每月營業日數×住房成數×（每日營業時數÷平均每次消費時間）。
（三）兼營不同收費方式者，應分別按不同收費方式計算每月銷售額後合併計算。
如有兼售飲料、酒類或供應餐點，應以實際收費合併計算或參照飲食業分業查定方式查定其每月銷售額合併計算。
四、車輛保管業：每月銷售額＝車位數×平均每日寄存次（時）數×單價×每月營業日數。
兼營不同種類車輛保管者，應分別按車輛種類計算每月銷售額後合併計算；按月收取之保管費，應合併計算。
五、車輛出租業：
（一）出租小轎車、機車、腳踏車部分：每月銷售額＝營業車輛數×每車平均每日出租時數×每小時租金×每月營業日數兼營不同種類車輛出租者，應分別按車輛種類計算每月銷售額後合併計算。
營業人出租小轎車、機車、腳踏車按包程或包時計算者，參照行車路單之記載，估計每月出租次數，依當地公會訂定之租金額核算每月銷售額。
（二）計程車部分：每月銷售額＝（平均每日載客次數×基本起跳金額＋平均每日載客續駛累進載客次數×每次累進計費金額）×每月營業日數六、農產品承銷商：經農產品批發市場報由當地主管機關核發承銷許可證之承銷人，依該批發市場計價單記載之金額除以（1－毛利率），為其查定之銷售額。
七、理髮業、美容業：每月銷售額＝工作人數×每人每日平均工作量×平均消費單價×每月營業日數。
洗髮、剪髮、染髮、燙髮、修指甲應分別按其平均消費單價計算每月銷售額後合併計算。
如有兼營美容相關之按摩、指壓、油壓、臉部保養、新娘（郎）化妝及其他服務，以及兼售洗髮水、洗髮精、美容保養品等均應以實際收費合併計算。
八、沐浴業（包括三溫暖）：每月銷售額＝客位數×滿客成數×單價×（平均每日營業時數÷平均每人沐浴時間）×每月營業日數如有兼營按摩、指壓等服務，應以實際收費合併計算。
如有兼售水果、飲料、酒類或供應餐點者，應以實際收費合併計算或參照飲食業分業查定方式查定其每月銷售額合併計算。
九、洗車業：每月銷售額＝平均每次收費單價×平均每日洗車量×每月營業日數如有兼營打臘等服務，應以實際收費合併計算。
十、健身運動業：
（一）經營游泳池之營業人：每月銷售額＝每月銷售票券張數×票價銷售全票、半票、學生票、優待票、月票、季票、半年票、年票等，應分別計算其每月銷售額後合併計算。
（二）經營球場（包括練習場）之營業人（含棒球、高爾夫球、撞球、保齡球、桌球、排球、羽球等）：1.計時收費部分：每月銷售額＝鐘點單價×球道（檯、場）數×每日營業時數×滿道（檯、場）成數×每月營業日數2.按球數計費部分：每月銷售額＝每球單價×球道（檯、場）數×滿道（檯、場）成數×平均每道（檯、場）每人消費球數×每月營業日數3.按人收費部分，按收費額計算銷售額。
（三）前二目營業人如有教學收入、出租場地或其他收入，均應以實際收費合併計算。
教學收入部分，如教練非受僱於該營業人並以拆帳方式計算雙方收入者，除營業人收入部分應合併計算銷售額外屬教練收入部分，應通報所轄主管稽徵機關辦理。
十一、投幣式自助洗衣業：每月銷售額＝臺數×每小時可使用次數×使用成數×每次單價×每日營業時數×每月營業日數十二、加水站業每月銷售額＝平均每小時加水桶數×平均每桶單價×每日營業時數×每月營業日數十三、按摩業（含腳底按摩）每月銷售額＝工作人數×平均每日服務人次×每次單價×每月營業日數不同收費服務項目應分別計算每月銷售額後合併計算。
十四、不動產（轉）租賃業：每月銷售額＝供出租不動產標的數量×每件不動產標的平均每月收取租金×平均每月出租成數＋依本法施行細則第二十四條第二項規定收取押金計算之銷售額。
一、飲食業：
（一）營業方式以個人為對象者：每月銷售額＝每日顧客人數×平均每人消費額×每月營業日數每日顧客人數＝座位數×滿座成數×（營業時數÷平均每次消費時間）（二）營業方式以整桌筵席為單位者：每月銷售額＝銷售桌數×平均每桌消費額×每月營業日數銷售桌數＝設備桌數×滿座成數×（營業時數÷平均每次消費時間）（三）營業方式為無座位者（含立位、外帶、外送）：每月銷售額＝平均每小時顧客人數×平均每人消費額×每日營業時數×每月營業日數（四）營業方式採外燴以整桌筵席按桌數計費者：每月銷售額＝平均每次銷售桌數×平均每桌消費額×每月營業次數（五）營業方式採外燴按宴客人數計費者：每月銷售額＝平均每次宴客人數×平均每人消費額×每月營業次數二、娛樂業：
（一）經營歌廳、戲院、電影院、說書場之營業人，依娛樂稅調查資料或依票券收入計算其銷售額。
（二）經營電動玩具場之營業人：每月銷售額＝臺數×每臺每日營業時數×滿臺成數×每月營業日數×鐘點單價（三）經營供人垂釣魚池之營業人：1.釣具出租部分，依租金額計算銷售額。
2.入場券或按人收費部分，按入場票券或收費額計算銷售額。
3.釣魚池計時收費部分：每月銷售額＝平均每日釣魚人數×鐘點單價×平均每人釣魚時數×每月營業日數（四）海釣業：每月銷售額＝每航次每人收費單價×每航次搭載釣客人數×平均每月航次（五）MTV業、KTV業：每月客座人數銷售額＝房間數×使用成數×〔每間可客座人數×滿座成數×平均每人消費額×每月營業日數×（每天消費時間÷平均每間使用時數）〕每月包廂銷售額＝房間數×使用成數×（每間房間每日營業時間÷平均每間房間消費時數）×平均每間房間消費單價×每月營業日數每月銷售額＝每月客座人數銷售額＋每月包廂銷售額（六）經營投幣式卡拉OK店之營業人：每月銷售額＝臺數×每小時使用次數×使用成數×每次單價×每日營業時數×每月營業日數（七）經營網路咖啡店之營業人：每月銷售額＝臺數×每小時單價×使用成數×每日營業時數×每月營業日數（八）經營小鋼珠遊樂場之營業人：每月銷售額＝臺數×滿臺成數×每公斤單價×（每小時÷每公斤平均耗用時間）×平均每日營業時數×每月營業日數（九）其他以娛樂設備或演技供人視聽玩賞以娛身心之營業人，依娛樂稅調查資料或查得資料計算銷售額。
（十）營業人如有兼售水果、飲料、酒類或供應餐點，應以實際收費合併計算或參照飲食業分業查定方式查定其每月銷售額合併計算。
如有車輛保管費或其他收入，應以實際收費合併計算。
三、旅宿業：
（一）按住宿方式收費者：每月住宿銷售額＝房間數×單價×每月營業日數×平均每日住客成數（二）按休息時數收費者：每月休息銷售額＝房間數×單價×每月營業日數×住房成數×（每日營業時數÷平均每次消費時間）。
（三）兼營不同收費方式者，應分別按不同收費方式計算每月銷售額後合併計算。
如有兼售飲料、酒類或供應餐點，應以實際收費合併計算或參照飲食業分業查定方式查定其每月銷售額合併計算。
四、車輛保管業：每月銷售額＝車位數×平均每日寄存次（時）數×單價×每月營業日數。
兼營不同種類車輛保管者，應分別按車輛種類計算每月銷售額後合併計算；按月收取之保管費，應合併計算。
五、車輛出租業：
（一）出租小轎車、機車、腳踏車部分：每月銷售額＝營業車輛數×每車平均每日出租時數×每小時租金×每月營業日數兼營不同種類車輛出租者，應分別按車輛種類計算每月銷售額後合併計算。
營業人出租小轎車、機車、腳踏車按包程或包時計算者，參照行車路單之記載，估計每月出租次數，依當地公會訂定之租金額核算每月銷售額。
（二）計程車部分：每月銷售額＝（平均每日載客次數×基本起跳金額＋平均每日載客續駛累進載客次數×每次累進計費金額）×每月營業日數六、農產品承銷商：經農產品批發市場報由當地主管機關核發承銷許可證之承銷人，依該批發市場計價單記載之金額除以（1－毛利率），為其查定之銷售額。
七、理髮業、美容業：每月銷售額＝工作人數×每人每日平均工作量×平均消費單價×每月營業日數。
洗髮、剪髮、染髮、燙髮、修指甲應分別按其平均消費單價計算每月銷售額後合併計算。
如有兼營美容相關之按摩、指壓、油壓、臉部保養、新娘（郎）化妝及其他服務，以及兼售洗髮水、洗髮精、美容保養品等均應以實際收費合併計算。
八、沐浴業（包括三溫暖）：每月銷售額＝客位數×滿客成數×單價×（平均每日營業時數÷平均每人沐浴時間）×每月營業日數如有兼營按摩、指壓等服務，應以實際收費合併計算。
如有兼售水果、飲料、酒類或供應餐點者，應以實際收費合併計算或參照飲食業分業查定方式查定其每月銷售額合併計算。
九、洗車業：每月銷售額＝平均每次收費單價×平均每日洗車量×每月營業日數如有兼營打臘等服務，應以實際收費合併計算。
十、健身運動業：
（一）經營游泳池之營業人：每月銷售額＝每月銷售票券張數×票價銷售全票、半票、學生票、優待票、月票、季票、半年票、年票等，應分別計算其每月銷售額後合併計算。
（二）經營球場（包括練習場）之營業人（含棒球、高爾夫球、撞球、保齡球、桌球、排球、羽球等）：1.計時收費部分：每月銷售額＝鐘點單價×球道（檯、場）數×每日營業時數×滿道（檯、場）成數×每月營業日數2.按球數計費部分：每月銷售額＝每球單價×球道（檯、場）數×滿道（檯、場）成數×平均每道（檯、場）每人消費球數×每月營業日數3.按人收費部分，按收費額計算銷售額。
（三）前二目營業人如有教學收入、出租場地或其他收入，均應以實際收費合併計算。
教學收入部分，如教練非受僱於該營業人並以拆帳方式計算雙方收入者，除營業人收入部分應合併計算銷售額外屬教練收入部分，應通報所轄主管稽徵機關辦理。
十一、投幣式自助洗衣業：每月銷售額＝臺數×每小時可使用次數×使用成數×每次單價×每日營業時數×每月營業日數十二、加水站業每月銷售額＝平均每小時加水桶數×平均每桶單價×每日營業時數×每月營業日數十三、按摩業（含腳底按摩）每月銷售額＝工作人數×平均每日服務人次×每次單價×每月營業日數不同收費服務項目應分別計算每月銷售額後合併計算。
十四、不動產（轉）租賃業：每月銷售額＝供出租不動產標的數量×每件不動產標的平均每月收取租金×平均每月出租成數＋依本法施行細則第二十四條第二項規定收取押金計算之銷售額。