國產菸酒類稅條例

AI-assisted research summary: Domestic tobacco and alcohol tax collection follows this Act unless another law provides otherwise.

AI-assisted research summary: 菸酒類稅的徵收、分運、改裝和改製，需由經征機關核發相應證照或證明，並按規定貼印；部分零售情況可只發完稅照。

AI-assisted research summary: 菸酒類完稅後，若在本地銷售，要報請經征機關在完稅照上加註「本銷」；若要外運，要報明銷售地點，運到後還要經當地經征機關查驗，才准銷售。

AI-assisted research summary: 已完稅的菸酒在運送途中經過經征機關時，應先將單據送請查驗；機關查驗後應立即放行，不得刁難、重收或用其他名目加稅。

AI-assisted research summary: 已完稅的菸酒若運銷國外，可以在運出國外後三個月內備齊證明文件，向原徵收機關申請核明退還稅款。

AI-assisted research summary: 經營菸酒的商人應向當地經征機關申請核准登記；變更股東、經理人或營業規模時，應辦理變更登記；停業時，應辦理註銷登記。

AI-assisted research summary: 菸類製造商及刨菸絲商在需要增減產量時，應立即報請經征機關核准，不得私自增加釀具或刨具。

AI-assisted research summary: 刨菸絲店不得收買薰菸葉；若發現有人把薰菸葉刨成菸絲私售，經征機關要轉請當地國稅機關核計並補納捲菸稅，並依法處罰。

AI-assisted research summary: 未完稅前的菸葉及薰菸葉不得抽出菸筋、菸梗；若已抽出，由經征機關查明、加計重量課稅並在完稅照註明後，才准運銷。

AI-assisted research summary: If reused tobacco or alcohol wrappers or containers are being distributed or sold, the old seal, label, or alteration certificate on them must be washed clean before they may be reused.

AI-assisted research summary: 經征機關可隨時派員稽查菸酒商的產製與運銷情形；必要時，還可調閱商人賬簿並檢查貨品，商人不得拒絕。

AI-assisted research summary: 菸酒類稅屬於省及院轄市稅，由各省市財政廳局所屬經徵機關徵收。

AI-assisted research summary: 菸酒商或貨物持有人如果有列舉的漏稅或偽造行為，貨件會被沒入，並可能被處以不超過所漏稅額十倍的罰鍰。

AI-assisted research summary: 菸酒商或貨物持有人若有列舉的違規行為之一，會被處五百元以下罰鍰；其中涉及刑事部分，依刑法處斷。

AI-assisted research summary: 代客買賣業的經紀人必須向經征機關報請雙方買賣數量查核；隱匿不報或報告不實者，可能被罰鍰，重犯者還可能被送請撤銷經紀人資格。

AI-assisted research summary: A tobacco-silk shop that buys untaxed tobacco leaves and makes them into silk may be punished only for the leaf portion if the silk has already been taxed; if the silk is also untaxed, the leaf and silk parts are punished separately.

AI-assisted research summary: 逾期繳清查定產量之菸絲與酒類、以及核定分期繳稅之酒類應納稅款，會加征滯納金；逾期越久，加征比例越高，超過三十日還可能停止營業。

AI-assisted research summary: 在戡亂期間，市縣政府可先行處分本條例的罰鍰、沒入和停止營業，並可先定期限要求受處分人繳納罰鍰及追繳金額；逾期不繳的，法院可強制執行。

AI-assisted research summary: 各省市政府應依本條例規定，分別擬訂國產菸酒類稅征收細則，並送請財政部核定。

AI-assisted research summary: This provision says the statute takes effect on the date it is promulgated.

AI-assisted research summary: This provision classifies taxable tobacco and alcohol products, sets a tax treatment for imported or imitation foreign-style wines, excludes alcohol used only for industry or fuel, and forbids selling toxic alcohol mixed with drinks.

AI-assisted research summary: This provision sets tax rates for tobacco and alcohol products based on the approved duty-paid price in the production area.

AI-assisted research summary: 國產菸酒類的完稅價格，原則上要以出產地附近市場前一個月的平均批發價格作為計算基礎；各省市財政廳局也可視情況採行分類分級課征。

AI-assisted research summary: 家內自食用釀酒者，須先向當地經征機關報經核准並依法納稅後，才能開始釀酒；每戶每年釀額不得超過一百市斤，且不得對外銷售。

AI-assisted research summary: 賣菸葉、在產地臨時設莊的商人，要代產人繳菸葉稅和薰菸葉稅；刨絲菸商繳菸絲稅；酒類製造者繳酒類稅。

AI-assisted research summary: This provision sets four ways to collect tobacco and alcohol taxes, depending on how the goods are produced.

AI-assisted research summary: This provision sets the tax-weight standard for liquor and tobacco items, using local market measures and specific rounding rules.