菸酒稅法

AI-assisted research summary: 本法規定的菸酒，不論是國內產製或自國外進口，都應依本法徵收菸酒稅。

AI-assisted research summary: 產製廠商在登記事項變更、解散或結束菸酒業務時，應在15日內向主管稽徵機關申請變更或註銷登記，並繳清應納稅款。

AI-assisted research summary: 產製廠商應依規定設置並保存可正確計算菸酒稅的帳簿、憑證及會計紀錄。

AI-assisted research summary: This provision requires manufacturers, import taxpayers, and auction purchasers to report and/or pay tobacco and alcohol tax amounts to the relevant tax authorities within the stated timing rules.

AI-assisted research summary: 主管稽徵機關要開立繳款書並通知納稅義務人；納稅義務人應在繳款書送達次日起15日內，把應補徵的稅款及滯報金、怠報金繳入公庫。

AI-assisted research summary: If a manufacturer misses the tax-payment deadline or fails to file, the tax authority must notify it to pay or file within three days.

AI-assisted research summary: 稽徵機關可就逃漏菸酒稅且涉有犯罪嫌疑的案件，敘明事由向司法機關聲請搜索票，並在核發後會同警察或自治人員進行搜查。

AI-assisted research summary: 納稅義務人若有未登記、未如實報告，或產製廠商未設置/保存帳簿等情形，會被處新臺幣1萬到5萬元罰鍰，並須依通知限期補辦或改正。

AI-assisted research summary: 產製廠商逾期申報或未申報菸酒稅及菸品健康福利捐時，會被加徵滯報金或怠報金；金額有百分比計算及最低、最高限額。

AI-assisted research summary: If a taxpayer pays tobacco and alcohol tax or the tobacco health welfare levy late, a late fee must be added.

AI-assisted research summary: 納稅義務人如有列舉的逃漏菸酒稅或菸品健康福利捐情形，除補徵外，還可能被處三倍以下罰鍰。

AI-assisted research summary: This article defines terms such as tobacco products, alcohol products, and several subcategories.

AI-assisted research summary: The Ministry of Finance is empowered to prescribe rules for matters concerning registration, taxation, exemptions, and refunds under this Act.

AI-assisted research summary: 符合金額門檻的菸酒稅收入，應撥入長期照顧服務法設置的特種基金，用於長期照顧服務支出，且不適用財政收支劃分法。

AI-assisted research summary: This provision is marked deleted.

AI-assisted research summary: 菸酒稅稽徵機關在徵收菸酒稅時，應代徵菸品依菸害防制法規定應徵的健康福利捐。

AI-assisted research summary: This provision says the tobacco health and welfare surcharge is subject to the same rules as the listed tobacco and alcohol tax provisions.

AI-assisted research summary: 本條規定，本法的施行日期由行政院決定；修正條文原則上也由行政院定施行日期，但特定幾次修正公布的條文是自公布日施行。

AI-assisted research summary: 菸酒稅在菸酒出廠或進口時徵收；有幾種情形會視為出廠。

AI-assisted research summary: This provision identifies who is the taxpayer for different types of tobacco and alcohol, and allows a commissioning manufacturer to apply to have the commissioning manufacturer treated as the taxpayer in one case.

AI-assisted research summary: Certain tobacco and alcohol goods are exempt from tobacco and alcohol tax if they meet one of the listed conditions.

AI-assisted research summary: 已納菸酒稅的菸酒，在符合列舉情形時，可以退還原納稅額。

AI-assisted research summary: This provision sets the tax amounts for cigarettes, tobacco shreds, cigars, and other tobacco products.

AI-assisted research summary: This provision sets alcohol tax rates for different types of liquor and alcohol, with rates stated per liter or per alcohol degree.

AI-assisted research summary: 菸酒產製廠商在開始產製前，必須向工廠所在地的主管稽徵機關辦理菸酒稅廠商登記及產品登記，且仍須依菸酒管理法取得許可執照。

AI-assisted research summary: Chapter 1 is the general provisions chapter.

AI-assisted research summary: This chapter is about tax collection.

AI-assisted research summary: This chapter is titled “Penalties.”

AI-assisted research summary: This is a chapter heading for the supplementary provisions chapter.

AI-assisted research summary: This chapter concerns tax items and tax amounts/rates.